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The Financial and Fiscal Commission was formally established in terms of the Constitution of the Republic of South Africa, 1996. The enabling legislation is the Financial and Fiscal Commission Act, 1997 (Act No 99 of 1997).The FFC is an independent, juristic person subject only to the Constitution, Financial and Fiscal Commission Act, 1997 (Act No 99 of 1997) (as amended) and relevant legislative prescripts.