National Treasury reported that the general reasons for under-spending were, amongst other things, due to: restructuring of programmes in certain provinces; some federations are not properly registered as business entities or NGOs and this has led to procurement delays and challenges; late signing of business plans and programme implementation agreements (PIAs) in certain provinces; and poor performance on certain outputs, (for example, a low number of athletes absorbed into formal structures and a low number of communities, schools and clubs with access to local sporting facilities).