Budget & Expenditure
Grant Received vs Spent Reconciliation
Per-grant reconciliation of cash received, amounts spent and the unspent balance held in trust.
Why grants are reconciled received-to-spent
For each conditional grant, cash received, amounts spent and the unspent balance held in trust must reconcile exactly, because unspent conditional funds are a liability that may have to be returned to National Treasury. This per-grant reconciliation is central to DoRA compliance and is one of the first schedules the AGSA examines for conditional grants. AuditPro Core reconciles cash received, expenditure and the unspent balance per grant so the trust obligation is accurate and defensible.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Grants Received
R 612 m
Grants Spent
R 538 m
87.9%
Unspent Balance
R 74 m
to disclose
Not Cash-Backed
R 21 m
recovery risk
Grant received vs spent (R m)
Grant reconciliation detail
| Grant | Received (R m) | Spent (R m) | Cash-Backed |
|---|---|---|---|
| MIG | 214 | 188 | Yes |
| INEP | 160 | 142 | Partial |
| WSIG | 140 | 124 | Yes |
| FMG | 98 | 84 | No |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Unspent grants are held in trust
Conditional grant cash not yet spent on its purpose is not the municipality's to use freely; it is a liability pending approval to retain or return. The unspent balance must be cash-backed.
Three figures must agree
Cash received less eligible expenditure must equal the unspent balance for every grant. A reconciliation that does not balance points to misallocation, ineligible spend or missing transactions.
Eligibility of expenditure
Only spend that meets the grant framework counts as legitimate grant expenditure. Charging ineligible costs to a grant inflates reported spend and creates recoverable amounts.
How AuditPro Core Bridges the Gap
- Per-grant reconciliation: received, spent and unspent figures are reconciled for each grant.
- Eligibility testing: charged expenditure is tested against the grant framework for eligibility.
- Cash-backing check: the unspent balance is confirmed against ring-fenced cash.
- Audit schedule export: the reconciliation exports in the format the AGSA expects.
Key Takeaways
- Unspent conditional grants are a trust liability, not free cash.
- Received minus eligible spend must equal the unspent balance.
- The unspent balance should be cash-backed, not just a ledger figure.
- Ineligible spend charged to grants creates recoverable amounts.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.