ATC210223: Report of the Portfolio Committee on Public Works and Infrastructure on the 2020/21 First and Second Quarter performance of the Department of Public Works and Infrastructure, and the Property Management Trading Entity, dated 17 February 2021

Public Works and Infrastructure

Report of the Portfolio Committee on Public Works and Infrastructure on the 2020/21 First and Second Quarter performance of the Department of Public Works and Infrastructure, and the Property Management Trading Entity, dated 17 February 2021

BACKGROUND

The Portfolio Committee on Public Works and Infrastructure (hereinafter referred to as the Committee) having considered the first and second quarterperformancefor the 2020/21 financial year of the Department of Public Works and Infrastructure (herein referred to as the Department), and the Property Management Trading Entity (PMTE), on 25 November 2020, reports as follows:

INTRODUCTION

Parliament, through its committees, has a constitutional responsibility to do oversight over the executive authority and the manners in which the department implements policy. The Public Finance Management Act[1](PFMA) (Act No. 1 of 1999), guides the Department to do quarterly performance reports to National Treasury. The Committee analyses these quarterly performance information of the departments and their entities[2]in everyfinancial year as part of the monitoringof financial and non-financial performance of the departments.

Consideration of quarterly reports by committees is also one of the established tools to fulfil Parliament’s oversight and accountability mandates in terms of the Constitution, the PFMA, and under the rules established by the National Assembly. The quarterly performance reports assist the Committee to perform its in-year monitoring of the non-financial and financial performance of the Department prior to its oversight over the annual financial statements in the Budgetary Review and Recommendations Report (BRRR)[3].

On25 November2020, the Committee considered the 2020/21First and Second Quarter performance of the Department of Public Works and Infrastructure and entities. Performance information was in accordance with the Strategic Plans, Annual Performance Plan and Medium Term Strategic Framework 2015-2020. The report provides an overview of the presentation made before the Committee. This mainly focused on the achievements, programmatic output in respect of the performance indicators and targets that were statedin the Annual Performance Plan for the 2020/21 financial year.

Thisreport furtheroutlines the queries, findings andobservations of the Committee regarding thequarterly non-financial and financial performance of the Department and the PMTE.

MANDATE OF THE DEPARTMENT

3.1. Constitutional mandate

The Constitutional mandate is provided for in Schedule 4, Part A, of the Constitution of the Republic of South Africa: Functional Areas of Concurrent National and Provincial Legislative Competence.

3.2. Legislative mandate

The Government Immovable Asset Management Act (GIAMA), (Act No. 19 of 2007), primarily provides the legislative mandate of the Department as manager, accommodator, and maintainer of government’s immovable assets.

The Department regulates the construction industry and built environment through the Construction Industry Development Board Act, (Act No. 38 of 2000) and the six Professional Council Acts that regulate the six Built Environment Professions (BEPs), and through the Council for the Built Environment Act (Act No. 43 of 2000).

3.3. Policy mandates

DPW White Paper: Public Works, Towards the 21st Century, 1997
DPW White Paper: Creating an Enabling Environment for Reconstruction, Growth and Development in the Construction Industry, 1999
Construction Sector Transformation Charter, 2006
Property Sector Transformation Charter, 2007
DPW Broad-based Black Economic Empowerment Strategy, 2006
Property Management Strategy on BBBEE, Job Creation and Poverty Alleviation, 2007
Green Building Framework, 2011

4.2020/21 first and second quarter performance

4.1.Overview of 2020/21 1st& 2ndquarter expenditure

Table 1 below sums up the Department’s expenditure in relation to the appropriated amounts for the 2020/21 financial year, and the allocated funds per programme for each of the two quarters of the year.

Table 1: 2020/21 Budget and Expenditure Vote 13 - Public Works and Infrastructure

(Source: National Treasury 2020)

Note: The outbreak of the COVID-19 pandemic and subsequent lockdown of the country in March 2020 resulted in government having to reprioritise funding, and redirect spending towards fighting the pandemic.

Quarter 1

R1.85 billion (or 22.9%) of the total allocation of R8.07 billion was spent.In Quarter 1 of the previous financial year, R2.01 billion was spent, which was just over the acceptable threshold (25.7%) for the first quarter of a financial year.

Four main programmes did not reach the minimum 25% threshold, of which two programmes reported expenditure of just over 17%; that is, Programme 3 spent R479.9 million (or 17.7%) of its R 2.7 billion allocatedbudget; and Programme 5 that spent R17.7 million (or 17.2%) of R 103 million that was allocated to the programme. The other two programmes spent under 14%, i.e. Programme 1 spent R75.1 million (or 13.9%) of itsR538.9 million allocated budget, and Programme 2that spent the least amount at R8.5 million (or 13.3%) of the R63.7 million allocation for 2020/21.

Only one of the main programmes, namely the Property and Construction Industry Policy and Research branch, Programme 4, spent 27.2% (an amount of R1.27 billion) of the R4.65 billion budget that was allocated. This increased expenditure in this programme must be understood in the context of this being the programme from which the Department transfers funds to the four entities that report to the Minister of Public Works and Infrastructure, and to the Secretariat function of the Presidential Infrastructure Coordinating Commission (PICC).

The expenditure of Programme 4 being slightly above the minimum threshold should not be interpreted as the programme achieving its actual performance targets which is (amongst others) to review the White Papers on Public Works and strengthen the public works mandate by completing the draft Public Works Bill. In fact, quarterly, and annually, this programme performed the weakest of all programmes in achieving its performance targets.

The Department reported the following under- and over-expenditure in respect of projected spending in Quarter 1 under the five main programmes as follows:

R47.6 million underspent under Programme 1 of the projected R122.6 million, due to delays in filling of vacant posts; lower than projected spending on Goods and Services budget (mainly on Audit Fees, communication, computer services, property payments and travel and subsistence). In addition, underspending also resulted from lower than projected planned departmental activities due to the COVID-19 nation-wide lockdown.

R7.1 million underspent under Programme 2 of the projected R15.6 million due to underspending on Compensation of Employees due to non-filling of vacant positions; and underspending under Goods and Services items (i.e. catering, venue and facilities, and travel and subsistence).

R302.1 million underspent under Programme 3 of the projected R782.0 million with slow spending under Compensation of Employees due to delays in the filling of vacant posts; as well as Goods and Services (Agency and support/outsourced services; travel and subsistence) due to low spending on planned activities due to the COVID-19 nation-wide lockdown. Low spending on Transfers and Subsidies, especially the Expanded Public Works Programme (EPWP) Integrated Grant for Provinces and the EPWP Social Sector Incentive Grant for Provinces, which were withheld due to non-compliance with the Division of Revenue Act’s (DORA’s) conditions.

R28.2 million overspent under Programme 4, of the projected R1.24 billion, due to the higher than projected spending under Goods and Services items. The higher than projected spending under Transfers and Subsidies is due to the unbudgeted transfer payment to the Independent Development Trust (IDT) in terms of Section 29 of the PFMA)[4]. The Department reported this as an amounttransferred to enable the financially distressed entity to cover operational costs of the entity. The Committee will keep its attention on this transferred amount during the financial year.

R13.3 million underspent of the projected R31.1 million under Programme 5, with lower spending specifically in the economic category of Compensation of Employees (due to delays in the filling of vacant positions), and Goods and Services on contractors and travel and subsistence. This was due to lower than projected planned activities resulting from the nationwide lockdownduring the COVID-19 pandemic.

In its report to the Standing Committee on Appropriations[5], National Treasury stated that the Department reported spending R234.1 million (due to the COVID-19 pandemic). This amount was spenton behalf of the Department of Health through the EPWP Non-State Sector for the cleaning and sanitisation of quarantine and isolation facilities, as well as the purchasing of the requisite personal protective equipment.

4.3. Quarter 2

Table 2: Overview for Quarter 2 Budget and Expenditure per Programme for 2020/21

Programme R' million	Special Adjusted Budget 2020/21	Q2 Actual Expenditure 2020/21	Expenditure as a % of Available Budget
1. Administration	538,9	182,2	33,8%
2. Intergovernmental Coordination	63,7	19,4	30,5%
3. Expanded Public Works Programme	2 717,5	1 013,0	37,3%
4. Property and Construction Industry Policy and Research	4 647,8	2 402,1	51,7%
5. Prestige Policy	103,0	25,7	25,0%
Total	8 070,9	3 642,4	45,1%

(Source: National Treasury (2020a))

R3.64 billion (or 45.1%) of the total allocation of R8.07 billion was spent, when compared to the R3.78 billion (47.8%) spent in the same quarter of the previous year.[6]

By the second quarter, it was expected that the four main programmes would have reached the minimum 50% expenditure threshold. However, three programmes reported expenditure under 40%, while one succeeded to reach 25% (the minimum threshold for Quarter 1).

Only one of the five main programmes slightly exceeded the minimum expenditure rate of 50% for Quarter 2 of the financial year: Programme 4 spent R2.40 billion, which constitutes 51.7% of the R4.65 billion allocation.

The expenditure for Quarter 2 were reported as follows:

Programme 3 spending R1.01 billion (or 37.3%).
Programme 1 spending R182.2 million (or 33.8%).
Programme 2 spent R19.4 million (or 30.5%).
Programme 5 spent the least at R25.7 million (or 25.0%)

The Department reported the following under- and over-expenditure in respect of projected spending in Quarter 2 under the five main programmes as follows:[7]

R53.4 million underspent under Programme 1 of the projected R235.6 million, due to delays in filling of vacant posts; lower than projected spending on Goods and Services budget (mainly on Audit Fees, communication, computer services, property payments and travel and subsistence). In addition, underspending also resulted from lower than projected planned departmental activities due to the COVID-19 nation-wide lockdown.

R9.2 million underspent under Programme 2 of the projected R28.6 million due to underspending on Compensation of Employees due to non-filling of vacant positions; and underspending under Goods and Services items (i.e. catering, venue and facilities, and travel and subsistence).

R399.4 million underspent under Programme 3 of the projected R1.41 billion with slow spending under Compensation of Employees due to delays in the filling of vacant posts; as well as Goods and Services (reported under the categories of Agency and support/outsourced services; travel and subsistence), due to low spending on planned activities due to the COVID-19 nation-wide lockdown. Low spending on Transfers and Subsidies, especially the Expanded Public Works Programme (EPWP) Integrated Grant for Provinces; EPWP Integrated Grant for Municipalities; and the EPWP Social Sector Incentive Grant for Provinces, which were withheld due to non-compliance with conditions of the Division of Revenue Act (DORA) (Act No. 4 of 2020), such as the non-reporting on the EPWP projects on the EPWP systems.

R36.8 million overspent under Programme 4, of the projected R2.37 billion, due to the higher than projected spending under Goods and Services items. The higher than projected spending under Transfers and Subsidies, is due to the unbudgeted transfer payment to the Development Trust (IDT) in terms of Section 29 of the PFMA (Act No. 1 of 1999), and Treasury Regulation 6.3.1.(b)[8] to enable the financially distressed IDT to cover operational costs. National Treasury Regulation 6.3.1.(b) guides that allocations earmarked by the relevant treasury for a specific purpose may only be used for other purposes with the approval of the National Treasury. As stated regarding the Department’s reason for this transfer provided under the subsection on Quarter 1 above, the Committee will continue keeping its oversight attention on this matter[9].

R23.2 million underspent of the projected R48.9 million under Programme 5, with lower spending specifically on Compensation of Employees (due to delays in the filling of vacant positions), and Goods and Services on contractors and travel and subsistence due to lower than projected planned activities as a result of the COVID-19 pandemic nation-wide lockdown.

5.Transfers and Subsidies

A total of R6.99 billion was allocated towards Transfers and Subsidies for the 2020/21 financial year, which is an increase of R221.7 million from the R6.77 billion allocated in 2019/20.

We noticed an increase of R50 million or 1.5 per cent in transfer payments for this year when compared to the same quarter in 2019/20; an amount of R3.39 billion was transferred in Quarter 2 of 2020/21[10] compared to the R3.34 billion spent in the Quarter 2 of 2019/20[11].

Figure 2: Economic Classification Q2 Budget and Expenditure for 2020/21

R1.58 billion in the category Transfers and Subsidies is in the form of conditional grants to Provinces and Municipalities, which is allocated as follows:

• R748.0 million towards the Integrated Grant for Municipalities.

• R420.8 million towards the Integrated Grant for Provinces.

• R413.6 million towards the Social Sector Incentive Grant for Provinces.

At the end of Quarter 2 of 2020/21, the following amounts was transferred:

The EPWP Integrated Grant for Municipalities was allocated R748.0 million, which is an increase of R18.0 million from the R730.0 million allocated in 2019/20. At the end of the quarter, R184 million (or 24.6%) of the allocation was transferred.

The EPWP Integrated Grant for Provinces received an allocation of R420.8 million for 2020/21, which is a decrease of R16.6 million from the R437.4 million allocated in 2019/20. A total of R220.7 million (or 52.4%) was transferred.

The Social Sector EPWP Integrated Grant for Provinces received an allocation of R413.6 million for 2020/21, which is a decrease of R17.2 million from the R430.8 million for 2019/20. A total of R260.7 million (or 63%) was transferred.[12]

Departmental Agencies and Accounts (non-business entities) receives R4.54 billion, which is an increase R16 million from theR4.38 billionreceived in 2019/20, of which:[13]

R600 000 was allocated to the Construction Education and Training Authority (CETA), and transferred by the end of Quarter 2.

R11.2 million was allocated to Parliamentary Villages Management Board, which is an increase of R600 000 from the R10.6 million allocation for 2019/20. The allocation was transferred in its entirety, by the end of Quarter 2of 2020/21.[14]

R78.7 million was allocated to the Construction Industry Development Board (cidb) for 2020/21, (a nominal increase of R2.5 million from R76.2 million), but a decline of 1.1% in real terms from the previous year. Of this amount, R39.4 million (or 50.1%) was transferred to the entity for operations at the end of Quarter 2.

R3.55 billion was allocated to the Property Management Trading Entity (PMTE)[15] for 2020/21, which is a decrease of R667.6 million (a decrease of 15.8% in nominal terms) from the R4.22 billion allocation of 2019/20. A total of R0 (or 0%) of a projected R887.1 million was spent in Quarter 2 of 2020/21.

R55.2 million was allocated to the Council for the Built Environment (CBE) for 2020/21, an increase of R2.4 million from R52.8 million (or. 4.5 % in nominal terms). A total of R27.6 million (or 50%) was transferred in Quarter 2 towards the operations of the entity.

The Department also made transfers to:[16]

Agrément South Africa is allocated R32.6 million, an increase of R1.5 million from the R31.1 million allocation of 2019/20. The Department transferred R16.3 million (or 50% each) in Quarters 1 and 2 respectively.
Foreign Governments and International Organisations[17] received an allocation of R28.2 million, an increase of R1.6 million (or 3.8% in nominal terms) from the R26.6 million allocated in 2019/20. This is mainly to address the fluctuations in the exchange rate when transferring the funds. The current weakening of the Rand against the major foreign currencies may result in the Department requiring an increase in its allocation from National Treasury. The amount had not been transferred by the end of Quarter 2.
Independent Development Trust (IDT) received no allocation for 2020/21, compared to the R5 million allocation of 2019/20.

The IDT, aslisted underSchedule 2 of the PFMA (No.1 of 1999),should be self-sustaining; it should not receive an allocation from the Department; onlyentities listed under Schedule 3 may receive transfers from government departments. Past allocations from the Department should be viewed as assisting in the continued operational functioning of the entity, in the context of the IDT having developed into a responsive development agency with a well-established presence across the country. The IDT’s total budget for 2020/21 is R271.4 million[18],a decline of R115.2 million from the R386.6 million total budget for 2019/20.[19]

Despite the IDT being a Schedule 2 entity, and not receiving an allocation from the Department in 2020/21, the Department stilltransferred R5 million in Quarter 1 of 2020/21 for its operations. The Department further allocated an additional R60.8 million to the entity, of which R30.4 (or 50%) was transferred for operations in Quarter 2 of 2020/21. The total amount of R65.8 million in the first two Quarterly Performance Reportsof this financial year was not budgeted for. As stated earlier the Committeestressed thatit shall continue its oversight focus on how the executive authority of the Department and Cabinet addresses this matter in future quarterly performance reports, and the annual report of the department.

6.Non-Profit Institutions

A total of R778.5 million was allocated to the Non-Profit Institutions, which is an increase of R28.1 million from the R750.4 million allocated in 2019/20. The allocation was disaggregated into the following two Non-State Sector allocations:

The Non-State Sector: Work Opportunities was allocated R745.4 million for 2020/21, which is an increase of R26.4 million from the R719.0 million allocated in 2019/20. None of the projected spending of R171 million was spent at the end of Quarter 2.

The Non-State Sector: Non-Wage Costs was allocated R33.1 million in 2020/21, which is an increase of R1.7 million from the R31.4 million allocated in 2019/20. None of the projected spending for Quarter 2 took place.

During a presentation to the Committee, on 3 November 2020, the Department reported that the second tranche payments for five Provincial Departments were beingwithheld. This was due to non-compliance with the DORA, in respect of non-reporting of grant projects in the EPWP Reporting System (EPWP-RS),and significant underspending on the first transferred tranche[20].

The provinces and Departments from which R22.1 million was withheld included:

R6.7 million withheld from the Department of Health in the Eastern Cape.
R1.8 million withheld from the Department of Education in the Northern Cape.
R3.4 million and R1.2 million withheld from the Department of Education and the Community Transport Safety Management respectively, in the North West.
R9 million was withheld from the Department of Education in the Western Cape.

On 3 November 2020 theDepartment provided the following reasonsto the Committee[21]for the funding being withheld:

Non-Compliance with the DORA.
Delays in the implementation of grant funded projects.
Delays on reporting of the grant funded projects in the EPWP-RS.
Poor spending performance.
Non-submission of quarterly evaluation reports by some public bodies.

7.Current Payments

A total of R1.05 billion was allocated to Current Payments which is an increase of R43.1 million from the R1.01 billion allocated in 2019/20. Of this amount, R594.7 million was allocated to Compensation of Employees, which is an increase of R36.9 million from the R557.8 million allocated in 2019/20.[22]

At the end of Quarter 2, R234.2 million was spent on Compensation of Employees, which is a decrease of R13.7 million from the R247.9 million spent in 2019/20.

Goods and Services received an allocation of R459.8 million,[23] which is an increase of R6.3 million from the R453.5 million allocated in 2019/20. A total of R97.4 million was spent at the end of Quarter 2, which is a decrease of R83.4 million from the R180.8 million spent during the same period in 2019/20.

The Department further reported spending R500 000 at the end of the Quarter 2 for the personal protective equipment, as required in response to the COVID-19 pandemic.[24]

Interest and Rent on Land received no allocation in Quarter 2, similar to that of 2019/20.[25]

Payment for Capital Assets received an allocation of R20.2 million for 2020/21, compared to R23.2 million for 2019/20, which is a decrease of R3 million. At the end of Quarter 2, R1.1 million (or 5.4 %) was spent, compared to the R11.6 million (50.1%) spent in the same period of the previous year.

8.observations

In all programmes slow expenditure on compensation of employees and goods and services is a featureof performance reports of the department. This is contrary to the objectives of the National Development Plan and the Economic Reconstruction and Recovery Plan that stresses that we should ensure a capable state. This matter needs to be urgently addressed.
Stable leadership in the PMTE required urgent attention as key Deputy Director-General positions remain vacant. Without consistent stable leadership the DPWI and PMTE weakens its engagements with Treasury and other national departments where it should lead the task of ensuring client departments that adhere to their contractual obligations to pay management fees and debt on time to the PMTE.
The PMTE requires professionally qualified and experienced property investment and registry management services personnel, must be recruited and appointed on a stable, consistent basis in the Real Estate and Information and Registry (REIR), Real Estate Investment Services (REIS), Real Estate Investment Trusts (REIT), and Real Estate Management Services (REMS).
The overdraft and debt of the PMTE is growing at an alarming rate. The trend of under-recovery of management fees for construction and maintenance, and rentals, is causing this debt to continue to grow.
The completion of the Enterprise Resource Planning system (Archibus with SAGE) and all modules of the Archibus software system to be fully rolled out so that:

8.5.1.on-going incidences of underspending and irregular expenditure is addressed;

8.5.2. in-year-reports (as per section 32 of the PFMA) of the Senior Management Team to the Minister, Treasury, and the Portfolio Committee include all evidence of predetermined performance targets, so that weaknesses and challenges are properly understood, and addressed towards solution;

8.5.3. the value of government assets in the Immovable Asset Register (IAR) can be unlocked and the PMTE can operate efficiently and progress on the road to being a profit-making agency;

8.5.4. the IAR is improved and updated in correlation with the records of the Deeds Office, Geographic Information Systems (GIS) records, and national client departments and the provincial and municipal immovable asset registers.

8.5.5. the updated IAR as a prerequisite of collectingmonthly management fees, balanced with the payment of rates and services in compliance with the PFMA and Treasury Regulations.

Fluctuations in the exchange rate when making payments to the Commonwealth War Graves Commission: Maintenance of Soldiers’ Graves results in challenges with payments that leads to over and/or under expenditure.
Programme 3, EPWP, reported significant underspendingdue to the withholding of Conditional Grants due to the non-compliance with the Division of Revenue Act (DORA) regulations. This matter requires attention as it may lead to a negative audit opinion in the Annual Performance Report that is due in October/November 2021.
With the inclusion of the infrastructure component under the newly formed Department of Public Works and Infrastructure, the Committee had to take into consideration the impact this would have on the mandate of the Department and its oversight function. The Department’s organisational structure and budget wouldbe impacted once the final stages of agreements were concluded on the transfer of the infrastructure function from National Treasury and the Department of Economic Development.[26]
To give effect to the above, the following new sub-programme hadbeen included under Programme 4[27], toprovide support to the Presidential Infrastructure Coordinating Commission, in line with the Infrastructure Development Act (No. 23 of 2014):

Infrastructure Development Coordination receives an allocation of R60.8 million, (an increase of R800 000, from the R60.0 million for 2019/20), but a decrease of 2.9 per cent in real terms.

The IDT, as listed under Schedule 2 of the PFMA (No.1 of 1999), should be self-sustaining; it should not receive an allocation from the Department; only entities listed under Schedule 3 may receive transfers from government departments.The matter of precisely how the IDT will be restructured as government’s social infrastructure provision agency requires urgency from the Minister and Programme 4, the Property and Construction Industry Policy and Research branch.
The Committee noted the higher than projected spending under Transfers and Subsidiesfor Programme 4; this wasreported as due to the unbudgeted transfer payment to the Independent Development Trust (IDT) in terms of Section 29 of the PFMA)[28] to enable the financially distressed entity to cover operational costs. The Committee will keep its attention on this transferred amount during the financial year. It noted this transfer as per the Department’s interpretation of section 29 of the PFMA that states, if “an annual budget is not passed before the start of the financial year to which it relates, funds may be withdrawn “from the relevant Revenue Fund for the services of the state”…”as direct charges against the fund until the budget is passed.”
The Committee’s oversight work will also be focused on whether and how the department applied Treasury Regulation 3.6.1(b) that guides the accounting officer to seek Treasury’s input in doing these transfers as per section 43 of the PFMA on virements and transfers.
The Committee would further continue its oversight focus on the weak performance of Programme 4, the Property and Construction Industry Policy and Research branch, specifically on whether, and how it will improve its tasks to strengthen the mandate of the Department through a draft Public Works Bill; the transformation of the construction sector through the amendment of the Construction Industry Development Board; and the transformation of the professional built environment through the amendment of the Council for the Built Environment.

Report to be noted.

[1] Act 1 of 1999 stipulates that monthly reports showing actual revenue, expenditure, and borrowings. In sections 39(2)(b) and 40(4)(d) it describes the monthly reports that is the contractual responsibility of the Director-General as accounting officers. The financial responsibilities of the executive authorities are described in sections 63, 64, and 65.

[2] The performance of the entities were not the specific focus during the quarterly performance review. It must be noted that while there is not a focus on each of the entities on their own, the budgetary allocations reported on and the analyses of the transfers from Programme 4 deals with an aspect of the financial transfers of entities from one quarter to the next. The Committee gives full effect to this aspect of its legal oversight mandate during the annual financial performance review in the latter part (often during October and November) of each year.

[3] In preparing the BRRR, the Committee gives effect to Section 5 of the Money Bills Amendment Procedure and Related Matters Act (Act 9 of 2009).

[5]National Treasury (2019) Standing Committee on Appropriations: 1stQuarter Expenditure Report – 2019/20 FinancialYear.

[6] National Treasury (2019a), p. 50.

[7] National Treasury (2020b), p. 52.

[8]National Treasury Regulation 6.3.1.(b) guides how section 43 of the PFMA is to be implemented, specifically that allocations earmarked by the relevant treasury for a specific purpose may not beused for other purposes except with the relevant treasury’s approval.

[9]At the time of the considering the report, the department has to still report to the Committee on how the executive authority and Cabinet as a collective will solve the governance challenges related to the IDT.

[10]National Treasury (2020b), p. 51.

[11] National Treasury (2019b), p.50.

[12] National Treasury (2020b), p.53.

[13] National Treasury (2020b), p.53.

[14] National Treasury (2020b), p.54.

[15] The allocation for the Property Management Trading Entity (PMTE) falls under Programme 4. In 2015/16 the PMTE, was operationalised from having functioned as a Trading Account since its inception in April 2006.

[16] National Treasury (2020b), p. 54.

[17]National Treasury (2015), p. 193. This payment is made to the Commonwealth War Graves Commission of which South Africa is a member. It is comprised of six member countries: Australia; Canada; India; New Zealand; South Africa and the United Kingdom.

[18]National Treasury (2020), p. 197.

[19]National Treasury (2019), p. 230

[20] Department of Public Works and Infrastructure (2020c), slide 26, presentation to the Committee on 3 November 2020.

[21] Department of Public Works and Infrastructure (2020c), slide 28.

[22] National Treasury (2019a), p. 50.

[23] National Treasury (2020b), p. 51.

[24] National Treasury (2019b), p. 52.

[25] National Treasury (2019a), p. 50.

[26]National Treasury (2019c), p. 99.

[27]National Treasury (2020), p. 191.

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