In the 2009/10 Division of Revenue Act (DORA), the Expanded Public Works Incentive Grant to provinces and municipalities was introduced with the aim of creating labour-intensive employment opportunities and skills development in line with the Expanded Public Works Programme (EPWP) guidelines. In its observations during public hearings, the Standing Committee on Appropriations noted that the Province of KwaZulu-Natal (KZN) had been identified as leading province in implementing this programme. Notably, the EPWP in KZN is located under the Department of Transport and not under the Department of Public Works, as is the case in other provinces. Appropriate spending on the EPWP incentive grant, both by provinces and municipalities, is a matter that the Committee considers crucial. This view emanates from the fact that the creation of employment opportunities is one of the key priorities of the current government. Moreover, the President of the Republic of South Africa, Mr J G Zuma, has pronounced himself strongly on the need to maximize the benefit of the EPWP incentive grant to create employment opportunities -thereby significantly reducing poverty. The Province of KwaZulu-Natal has demonstrated commendable spending patterns in respect of the EPWP Incentive Grant.