Provincial Treasuries (Limpopo, KZN, and Mpumalanga) quarterly reports

Meeting report

Opening remarks

The Chairperson said the meeting would feature briefings from the KwaZulu-Natal (KZN), Mpumalanga, and Limpopo Provincial Treasuries regarding their quarterly reports. She noted a postponement from the Member of the Executive Council (MEC) in KZN, indicating that the provincial commitment discussed did not fall within their mandate. She asked the Committee Secretary to circulate this information in their WhatsApp group, and encouraged the MEC and his team to address it during their presentation.

The Chairperson officially declared the meeting open, and after introductions and apologies for absence had been completed, she invited the representatives from KZN to begin their presentation.

KZN Provincial Treasury quarterly report

Ms Carol Coetzee, Head of Department, KZN Provincial Treasury, presented the economic and fiscal overview of the province. She outlined its recovery from the COVID-19 pandemic, noting that growth remained constrained by logistical challenges and persistent energy supply issues. KZN’s real gross domestic product (GDP) growth was forecast to be 0.9% in 2024, slightly increasing to 1.5% in 2025. While post-pandemic recovery efforts had stabilised somewhat, structural issues such as energy shortages and underperformance in key sectors, including manufacturing and agriculture, continued to hinder growth. She emphasised that reforms in the energy and logistics sectors were crucial to unlocking KZN's full economic potential.

Unemployment remained a major challenge in the province, with KZN facing a high unemployment rate that mirrors national trends. The province was also contending with significant poverty levels, with 30% of the population reliant on social grants. She highlighted the impact of negative net migration on the province, which affects both population size and the provincial equitable share (PES) allocation. Despite these challenges, key sectors such as trade, transport, and finance continue to drive KZN’s economy, with the tertiary sector contributing over 67% to the provincial GDP.

Ms Coetzee outlined the provincial government’s strategies for enhancing revenue and managing debt. KZN receives 97% of its funding from national government transfers, but efforts were being made to enhance provincial revenue through taxes on gaming, liquor licences, and motor vehicle fees. The province had been cash-positive since 2010/11, but recent budget cuts put pressure on spending. She noted that the province had faced significant cuts to its PEC allocation over the medium-term expenditure framework (MTEF) period, totalling R4.542 billion in 2024/25. Despite these cuts, the KZN government aimed to stabilise its finances through spending restraint, improved debt recovery, and reprioritisation of existing funds.

In terms of budget performance, she reported that the province faces a projected overspend of R9 billion by the end of the 2024 financial year, driven largely by underfunded wage agreements and rising costs in the education and health sectors. She also discussed the province’s audit outcomes, noting that while 35% of departments had achieved clean audits, the education department had regressed, receiving a qualified audit opinion due to irregular expenditure.

Ms. Coetzee concluded by emphasising the need for fiscal discipline, commenting that the province had to deliver more with fewer resources due to ongoing budget constraints. Moving forward, the focus would be on reducing inefficiencies, enhancing debt recovery, and continuing to support critical sectors such as education and health.

(For more details, please refer to the presentation slides).

Mpumalanga Provincial Treasury quarterly report

Ms T Magwaza, Senior Manager: Budget & Expenditure Management, Mpumalanga Provincial Treasury, highlighted the ongoing challenges of slow economic growth, projected at less than 1% annually for 2022, 2023 and 2024. This sluggish growth was accompanied by a high poverty rate, with 51.2% of the population living below the lower-bound poverty line of R1 058 per person per month. Unemployment remained a significant issue, standing at 37.4%, with youth unemployment particularly severe at 51.3%. The provincial economy, similar to the national picture, had struggled to recover fully from the global financial crisis of 2008/09, and the COVID-19 pandemic had further exacerbated its vulnerabilities.

Mpumalanga’s key economic sectors, particularly mining and manufacturing, continued to underperform, contributing to the overall stagnation in growth. Mining, which makes up 23% of the provincial economy, had shown little progress, while manufacturing remained in a similar position. In contrast, some growth has been observed in the services sector, particularly in agriculture and finance. However, these improvements were not enough to offset the province's broader economic challenges. She emphasised the importance of accelerating infrastructure development projects, particularly those outlined in the Mpumalanga Infrastructure Masterplan (MIMP), to stimulate growth and create jobs, especially in the labour-intensive construction sector.

The province’s economic recovery plan, the Mpumalanga Economic Reconstruction and Recovery Plan (MERRP), was also pivotal in addressing these challenges. Ms Magwaza outlined key sectoral opportunities, especially in agriculture, where agro-processing and the Mpumalanga International Fresh Produce Market (MIFPM) were seen as drivers of growth. The tourism sector, with Mpumalanga the second most visited province by international tourists, presented another avenue for economic development. Energy, especially renewable energy projects, was another critical area, with Mpumalanga contributing over 70% of South Africa’s power generation. The province was looking to diversify its energy mix by expanding renewable energy initiatives as part of its green economy strategy.

Job creation remained a top priority, with Ms Magwaza stressing the need to create 100 000 sustainable jobs annually to meet the Vision 2030 employment targets. The focus would be on high-labour-intensive sectors like agriculture, tourism and construction. In addition, youth employment, skills development, and the inclusion of women and people with disabilities in the job market, were critical to ensuring inclusive economic growth.

Ms Magwaza also highlighted several catalytic projects, such as the Nkomazi Special Economic Zone (SEZ) and road infrastructure projects, which were expected to boost investment, promote industrialisation, and strengthen export capacity. These efforts, alongside improved governance and project management, would be key to achieving the province’s growth and development goals.

(For more details, please refer to the presentation slides).

Limpopo Provincial Treasury quarterly report

Mr Gavin Pratt, Head of Department: Budget and Public Finance, Limpopo Provincial Treasury, began by highlighting Limpopo’s economic challenges, particularly its slow post-COVID-19 recovery. The provincial GDP had seen a sharp decline of 6.5% in 2020 due to the pandemic, followed by a rebound of 5.2% in 2021. However, growth had tapered off to 1% in 2022 and just 0.2% in 2023. Major contributors to the provincial economy, such as mining, community services, and agriculture, had faced difficulties, with the mining sector experiencing job losses due to technological changes, and agriculture suffering from climate change impacts.

Unemployment remained a significant concern in Limpopo, reaching 36.3% in 2022, up from 29.4% in 2021, and poverty levels continued to be high, with the province ranking second after the Eastern Cape in poverty levels since 2016. The Limpopo Development Plan (LDP) aimed to address these socio-economic challenges by focusing on attracting investment and industrialising key sectors such as agriculture, mining, and tourism. Key provincial initiatives, such as the Musina Makhado Special Economic Zone (MMSEZ) and the Fetakgomo-Tubatse Industrial Hub, were designed to stimulate industrial development and create jobs, but both projects were still in the developmental phase.

Mr Pratt also emphasised the need to strengthen Limpopo’s infrastructure, particularly water, broadband, and transportation, as key enablers for growth. Fast-tracking water-related interventions for the MMSEZ, securing raw materials for beneficiation in mining, and obtaining bulk infrastructure funding from national departments, were flagged as critical needs for driving industrialisation. The province was also focusing on agricultural revitalisation, with plans for agro-processing, and had developed a renewable energy strategy to diversify its economy. Additionally, the automotive and furniture manufacturing sectors were identified as potential growth areas under provincial master plans aimed at boosting job creation.

Tourism was another key focus of the presentation. Limpopo was South Africa’s leading domestic tourism destination, with several key heritage sites such as the United Nations Educational, Scientific and Cultural Organisation (UNESCO)-listed Mapungubwe National Park and the sacred Lake Fundudzi.

Mr Pratt outlined plans to further develop tourism infrastructure, particularly in nature reserves, through commercialisation and public-private partnerships. Projects like the Limpopo International Wildlife Convention Centre and the development of safari and hunting clusters were highlighted as potential catalysts for economic growth.

He concluded by stressing the importance of collaboration between provincial and national governments, along with the private sector, to overcome infrastructure and economic challenges and drive long-term, sustainable growth in Limpopo.

(For more details, please refer to the presentation slides).

National Treasury Overview

Mr Michael Rammabi, Acting Chief Director: Provincial Budget Analysis, National Treasury, began his overview by addressing the fiscal pressures faced by the provinces, acknowledging that fiscal consolidation had indeed created significant pressures across the board. He said that National Treasury (NT) had engaged with provinces on these issues, particularly through technical forums, and there was recognition that the budget cuts had intensified these pressures. He noted that while NT was committed to assisting provinces in managing these pressures, not all of them would be fully funded, especially the significant ones in sectors like education and health. He confirmed that the MECs had also raised the issue of budget cuts, and that there was some level of commitment from NT to help alleviate these pressures, though he stressed that the assistance would not cover everything.

He then transitioned to addressing inefficiencies in provincial spending, pointing out that despite the existing fiscal pressures, inefficiencies within provinces continued to exacerbate the financial challenges they face. He highlighted examples such as making appointments without budget allocations, a problem specifically noted in KZN. He mentioned that several expenditure reviews had been conducted at the national level, and provinces were expected to implement the findings of these reviews. However, he expressed concern that there appeared to be a lack of commitment from provinces to implement these recommendations. He further pointed to ongoing corruption-related issues, particularly in relation to medico-legal claims, noting that there was an investigation into these claims and procurement processes. He emphasised that while fiscal pressures exist, there must also be a concerted effort to address inefficiencies, as these issues were often repeated in audit findings across the provinces.

Moving on to the issue of compensation of employees (CoE), he highlighted that this remained a significant cost driver for provinces. He explained that out of the R760 billion provincial budget, approximately R471 billion, or 62%, was spent on CoE, with most of this funding allocated to sectors like education and health, where it covered the salaries of nurses, educators, and doctors. During the medium-term budget process, the Minister announced fiscal consolidation measures to address the wage bill shortfall, which was initially calculated to be over R20 billion. After reviewing the data submitted by the provinces, National Treasury had allocated R33.8 billion in the first year to fund the shortfall, which covered the R10.2 billion requested by the provinces. He emphasised that the NT believed it had fully funded the wage shortfall, but inefficiencies -- such as provinces absorbing COVID-19 staff without the necessary budget -- continued to create challenges. He stressed that the NT would not incentivise such inefficiencies by providing additional funding for these kinds of actions.

Mr Rammabi also discussed the equitable share formula used to allocate funds to provinces, explaining that the formula changes significantly affected only three provinces -- the Eastern Cape, Free State, and KwaZulu-Natal --. This formula was intended to ensure that resources were distributed fairly across provinces based on their needs, and it had been agreed to support provinces in addressing their budget challenges. He confirmed that there was an agreement that National Treasury would fully fund the shortfall in CoE for the affected provinces, and that this funding would be reflected in the normal medium-term fiscal framework guidelines issued to provinces.

In his final remarks, he addressed the issue of deficit budgets, particularly concerning KZN. He referred to sections 235 of the Constitution and 27 of the Public Finance Management Act (PFMA), both of which prohibit provinces from running deficit budgets. He stressed that while provinces like KZN had reported significant budget pressures, including a projected R23 billion overspend, it was essential for provinces to present clear proposals on how they intended to finance these deficits. He cautioned that the projected overspend figures reported by KZN were overly optimistic, given the current levels of spending observed up to August.

He briefly touched on infrastructure funding, noting that National Treasury had a budget facility for infrastructure projects that could support provinces in funding strategic infrastructure initiatives. However, he expressed concern that many of the projects submitted by provinces did not meet the criteria for funding. He said that support from entities like the Department of Trade, Industry and Competition (DTIC) and the Development Bank of Southern Africa (DBSA) was available to help provinces prepare their projects in a way that made them eligible for funding.

Finally, he commented on provincial public entities, highlighting that progress in rationalising these entities had been slow. He mentioned the ongoing discussions around merging provincial gambling and liquor boards as an example of regulatory inefficiency that needed to be addressed. He also raised the issue of high salary levels within provincial public entities, noting that some CEOs were paid salaries far above what was stipulated by Department of Public Service and Administration (DPSA) regulations.

He concluded by stressing that many provincial public entities continued to rely heavily on provincial budgets when they should be generating more of their own revenue, and this was a key issue that needed to be addressed to improve overall fiscal management at the provincial level.

Discussion

Mr J Britz (DA, Eastern Cape) began by directing his question to all the provinces, asking about the provincial Revenue Development Reserve (RDR) challenges that required this Committee’s intervention in national policymaking. He wanted to know what obstacles were preventing growth and how the Committee might help to overcome them at the national policy level. He also requested the provinces to outline the infrastructure projects that had the potential to grow the economy and create jobs, but would need the Committee's oversight or intervention. He emphasised the importance of understanding which projects could help boost provincial economies if properly managed and supported.

Moving to Mpumalanga, Mr Britz flagged several areas of concern. He raised the issue of irregular expenditure, specifically referring to slide 25 of the presentation, which highlighted this as a key risk for the province. He asked how this irregular expenditure was being managed, and what interventions were being implemented to mitigate or reduce the risk. He wanted to know what kind of support or oversight might be necessary from the Committee to address this issue. He commented that irregular expenditure was not a problem isolated to Mpumalanga, but was prevalent across many provinces, and emphasised the need for a clear plan to handle this ongoing risk.

Another major concern was disaster planning and budgeting. While he acknowledged that Mpumalanga was not the only province grappling with this issue, he emphasised that disaster planning was a challenge nationwide. He asked for input on what specific interventions or oversight might be required from the Committee to improve disaster planning and budgeting across all provinces. He argued that this was an area where provinces seemed consistently underprepared, and this was a significant concern for the Committee, particularly given the increasing frequency of natural disasters and other emergencies.

Underspending on budgets was the next issue Mr Britz addressed. He pointed out that this had been a recurring problem in provinces, and asked for explanations from each province as to why underspending occurs. He wanted to know what was causing the underspending, and what could be done to ensure budgets were fully and appropriately utilised. He questioned whether structural issues or inefficiencies prevented the provinces from spending their allocated funds. He also asked what interventions, if any, were needed from the Committee to help alleviate this problem, as underspending on critical projects had long-term negative effects on economic growth and service delivery.

He then raised specific concerns about projects mentioned in Mpumalanga’s presentation, particularly on Cypress Estate and the tea project mentioned in slide 40. He expressed alarm at the R133 million required to revitalise one of the projects, and the R500 million needed for the other. He said these figures were very concerning, and asked the Mpumalanga delegation whether the province was genuinely considering investing such large sums of money into these projects. He wanted clarity on whether this was a wise use of resources and whether these projects would deliver the expected returns on investment. He stressed that the figures raised "red flags," and warranted further explanation, as they seemed excessive for the projects described.

Finally, Mr Britz addressed the issue of medico-legal claims, which he noted had become a recurring topic in the Committee. He acknowledged that lawyers and the legal fraternity were often used as scapegoats in these cases, but he argued that the root of the problem lay in unprofessional conduct by medical staff, which led to these claims being made in the first place. He pointed out that in many cases, the problem was not the defence against these claims, but rather the causes that had led to them. He wanted to know how provinces, particularly Mpumalanga, were dealing with this issue. He asked whether there were strategies in place to improve professional conduct within provincial health systems and to ensure better treatment of patients. He emphasised that addressing the root causes of medico-legal claims was critical to preventing further financial losses and improving the overall quality of healthcare services at the provincial level.

Mr P Swart (DA, Western Cape) began by stating that he would not go into any of the presentations. As Mr Britz mentioned, he wanted to see and experience something new and for people to take responsibility for the current situation. He remarked that they were wasting their time, and expressed concern about his experience during the past three to four months as a new Member. He commented that leadership in the country and its government structures was falling short, with individuals sitting in leadership positions who lacked the capacity to handle their roles. He said that these issues resulted in underspending, fruitless spending, and corruption within government structures. He highlighted four key issues:

• the financial health and management inherited by the current administration;
• challenges in budget allocations (mentioning the example of KZN with a 94% budget allocated to salaries);
• debt levels in provinces and municipalities; and
• inefficiencies in financial management.

He questioned what corrective measures had been taken by the current administration to address these challenges.

Mr Swart also inquired about fraudulent activities, asking whether the new administration had taken steps to address such incidents and hold those responsible accountable. He wanted to know if any additional measures had been implemented to prevent future corruption, noting that the poorest members of society were the most affected by corruption.

Lastly, he asked about the new administration's vision for the provinces, particularly regarding innovation and out-of-the-box thinking. He stressed the need to avoid repeating the same actions as in previous years while expecting different outcomes. His final question concerned the risk of political instability and whether the current administration's actions would be sustained beyond its term.

Ms T Legwase (ANC, North West) referred to Mpumalanga’s discussion on being affected by fiscal consolidation, and expressed interest in further understanding the specific type of fiscal consolidation impacting the province. She also requested a brief analysis of the current debt situation involving municipalities and the national government, asking how this debt affected the overall functioning of the provincial government and what strategies were in place for debt recovery.

She then raised concerns about the implications of climate change, as mentioned in Mpumalanga's presentation. She referred to disaster management plans, and inquired how these plans, particularly in provinces like KZN, would be integrated into the budget process. She also sought clarity on the role of COGTA in disaster management efforts.

Lastly, Ms Legwase asked about the key fiscal risks identified for the current financial year and the medium term. She requested details on what provinces were doing to mitigate these risks.

Mr J Majola (MK, KwaZulu-Natal) began by expressing his agreement with the previous speaker’s sentiments on the detailed report received and the overview provided by National Treasury. He concurred with NT on the issue of long-running projects that lacked clear benefit plans, referring to the Integrated Rapid Transport Plan (IRTP) in KZN. He pointed out that the first funding for the project was transferred to the municipality in the 2008/09 financial year, yet the project had reached only 5% completion. He questioned the lack of a thorough study to determine if the project could recover its investment, emphasising that the focus should not solely be on recouping the financial outlay, but also on the developmental impact of the project.

Mr Majola assessed the three reports, and commented that none of the provinces had managed to achieve even a 2% economic growth rate despite their large populations. He noted that the slow economic growth rate compared to population growth indicated that the key targets of the IRTP --unemployment, poverty, and inequality -- were far from being achieved. He questioned how the provinces intended to meet these targets within the next six months.

Turning to the provincial fiscal framework, he examined the sources of revenue. He highlighted that provinces like Limpopo had introduced initiatives to increase revenue, such as expanding parking facilities and reducing liquor licensing fees. He stressed the need for other provinces to follow suit, benchmarking Limpopo’s efforts. He also suggested that enforcing vehicle licence renewals could be a key opportunity for boosting provincial revenue.

Mr Majola expressed concern about the provinces’ continued dependence on grants, noting that there were no initiatives aimed at achieving the 5.1% growth target outlined in their development plans. He also raised questions about KZN's budget performance for 2024, particularly regarding the disparity between actual and projected figures. He cited a R1 billion difference between April and August, with the projections extending from September to March. He questioned why different time periods were used for actual and projected figures, as this made comparisons difficult.

On the topic of liquor licences, Mr Majola noted that the projected figure was R33 million, yet there was no actual revenue recorded between April and August. He inquired whether this service had been removed from the province's control.

He expressed disappointment regarding the broader economic challenges facing South Africa. He mentioned an app on his phone that tracks global production trends, noting that South Africa was rich in natural resources such as oranges, sugar cane, tobacco and grapes. However, while KwaZulu-Natal's agricultural performance was growing slightly, the manufacturing sector was in decline year after year. He lamented that South Africa continued to export its resources, only to reimport them as finished products, thereby subsidising job creation and economic growth abroad instead of domestically.

Finally, Mr Majola raised concerns about grant beneficiaries, stating that the figures presented did not reflect the reality on the ground. He pointed out that government failed many people in the townships due to a lack of job creation, leading to increased dependence on disability grants, foster care, and old-age grants. He also wanted to see the number of beneficiaries for the R350 grant, noting the significant number of people relying on it. He emphasised that if the essential grants, such as old-age grants, were excluded from the calculations, it would reveal how much money meant for development was being redirected.

Ms A Siwisa (EFF, Northern Cape) began by suggesting that responses be provided in written form, noting the time constraints due to a House sitting. She expressed concern over provinces' inability to sustain themselves financially, echoing National Treasury's observations. She pointed out that if a province could not generate its own revenue, there was a serious problem. She highlighted that Limpopo depended on 14% conditional grants, which had been reduced due to underspending, while only 2% of its revenue came from its own initiatives.

She referred to the absence of the Department of Economic Development, stating that this department should be involved in discussions about job creation, stressing that job creation was essential for generating revenue for provinces and departments. Treasury's role, she explained, was to inform them of financial constraints, but the real solution lay in economic development. She argued that there would be no growth without economic development, and more people would depend on the government for social grants, including the R350 COVID-19 relief, rather than contributing to taxes.

She raised concerns about the country's financial situation, including deficits, budget cuts, and overspending in departments like education and health. She warned that cutting budgets in education would lead to a shortage of teachers, resulting in learners not receiving the attention they need, which could cause school dropouts. In her view, this would ultimately lead to higher crime rates, forcing the government to spend more money on security rather than on creating jobs and improving education. She called for a shift in budget priorities -- from spending on salaries, to more effective service delivery.

Ms Siwisa said her questions were directed more towards the Department of Economic Development than the provinces. She wanted the Department to explain its plans for rescuing provinces and creating jobs. She urged for practical solutions on how provinces could be saved through job creation initiatives.

She expressed scepticism about the utility of the speed train. She questioned who would use the speed train, especially given that it would mostly be busy only during December, when people travelled home for holidays or funerals. She argued that the majority of people, especially those living in poverty, would not be able to afford tickets for the speed train. She compared the speed train to the Gautrain, which struggled to sustain itself despite being for shorter distances. She pointed out that the Shosholoza train service, which was affordable, had been discontinued, leaving a gap for accessible transportation.

Ms Siwisa also commented on the non-payment of creditors. She agreed with National Treasury's assessment, stating that people often refused to pay for leases because the buildings were not maintained. She referred to the movie "Jerusalema" to illustrate her point, where tenants withheld rent until the property owner fixed the buildings. She stressed that this situation had persisted for years, particularly in government buildings.

In conclusion, she lamented that health and education were the sectors most affected by budget cuts, yet they were the most critical for the country's future. She expressed frustration that while these two areas were essential, they were the ones facing the most severe financial constraints.

Ms S Nxumalo (ANC, Mpumalanga) emphasised the importance of budgeting for disaster management, pointing out that whether it was desired or not, disasters occurred every year, particularly in provinces like KZN and Mpumalanga, which were often the victims. She pointed out that provinces must budget for these disasters because they were inevitable.

Regarding the role of public entities in job creation, she said that while KZN had about 11 to 12 public entities, and Mpumalanga and Limpopo also have several, these entities were supposed to create jobs and meet specific targets in their key performance areas (KPAs). However, she noted that in Mpumalanga, public entities were consistently given money without delivering tangible benefits to the community. She stressed the need for better strategic planning and regular monitoring to ensure that the entities meet their KPAs and provide real value, otherwise the provinces would continue to allocate funds to these entities without seeing meaningful outcomes year after year.

Ms Nxumalo raised concerns about small and medium enterprises (SMEs), referring to KZN's report that suppliers were owed R9 billion. She said that failing to pay these suppliers essentially killed the very SMEs meant to drive economic growth. Such failures reflected poor planning and hindered government's ability to deliver services to the community.

She also addressed the issue of underspending in Mpumalanga, questioning how the province could request more funds when it was already underspending its current budget. She pointed out the disconnect between underspending and the need for more resources, emphasising that this situation was unacceptable when people were waiting for essential services. She asserted that underspending was a "crime" in itself, as it denied people access to services, and called for better planning to prevent such issues.

Further discussing provincial budgets, Ms Nxumalo mentioned Limpopo’s report that 72% of its budget was spent on salaries. She argued that this was problematic, as it indicated that funds were being used primarily to appoint people, rather than for service delivery. Such a high salary bill was concerning, especially when the province had significant service challenges. She echoed the saying, "cut your skirt according to your size," meaning that provinces should hire staff based on their resources rather than overspending on salaries.

She also criticised the practice of passing unfunded budgets, describing it as a "recipe for disaster" that leads to deficits and potential collapse. She urged provinces to plan effectively and ensure their budgets were fully funded. Planning should not be done for the sake of compliance, but to ensure that provinces follow through on their commitments. She stressed the need for quarterly reviews to ensure that provinces were on track with their plans, and to make corrections early in the process.

In closing, Ms Nxumalo expressed concern about the limited time available for discussions, noting that more time was needed to address these critical issues thoroughly.

Closing remarks

The Chairperson began by acknowledging the proposals made by Members, stating that they were beneficial. For the next meeting, she suggested they focus on at least two provinces, especially if a sitting was scheduled after their engagement. If there was no sitting, they could consider including three provinces instead.

She thanked everyone for their presentations and requested that the provinces respond in writing by Thursday at the latest.

She emphasised that immediately after engaging with all nine provinces, the Committee would compile a report containing recommendations. This report would then be debated in the National Council of Provinces (NCOP) before being sent to the provinces for implementation. The Committee would also ensure that there was a follow-up on these recommendations.

Finally, she indicated that the Committee would formally allow National Treasury to provide an overview before the provincial presentations during the next engagement. This approach aimed to highlight the important key aspects effectively.

The meeting was adjourned.