Some experts are anticipating that Gordhan will stay on a cost cutting trajectory after he announced a cut of R10 billion in expenditure in last year's budget.
But Treasury also wants to ensure that public spending adds social value.
Economist Mohammed Nalla says government's self-imposed expenditure ceiling will restrict its public spending abilities.
“The real focus will be on the reallocation of government resources towards greater efficiency in spend.”
Public spending reviews have revealed TVET colleges get 85% of their spending from government, yet for every 10 students only one will successfully obtain their certificate after six years.
Another finding was that some South African staff at foreign missions receive a R600,000 allowance over and above their salaries, free education and housing.
Moreover, the real cost of an RDP house, often located far from city centres where jobs are located, is close to R250,000.