The Department has not failed to implement the budget resort concept. Properties identified in the budget resort audit completed by the Department of Tourism are not owned by the department but by Local and/ or Provincial Government. Commercialisation of these tourism assets remains the responsibility of the owing entities and not the Department of Tourism. If requested, the Department of Tourism remains committed to supporting the efforts of Local and/or Provincial Government with regards to these facilities. One form of such support is in the 2018/19 financial year the Department will develop an ownership and operational model for the budget resorts.