There is also a capacity challenge: not all facilities have sufficient management skills to handle increased delegations; and facilities need to have access to the Treasury’s Basic Accounting System (BAS) to ensure timely information on budget execution. These include quantitative targets for health outputs such as reduced infant and maternal mortality rates, or service outputs such as increased coverage of antiretroviral treatments. Targets are set nationally and then cascaded down by province, with annual performance plans detailing how these health-related targets can be met through various health activities.