Expanded Public Works Programme (EPWP): Programme 3 was allocated an adjusted budget of R1.5 billion of which R1.1 billion or 73.8 per cent had been spent which resulted in recorded under expenditure of 26.2 per cent. However, after taking virements amounting to R54.7 million from the programme, the total under expenditure was reduced to 23.5 per cent. The main reason for the under expenditure was the lower than anticipated payments for infrastructure incentives to provinces and municipalities. The reasons for the low draw down on the incentive grant were reported as follows: