Capital Programmes
MIG Grant Expenditure & Roll-Over Risk
Municipal Infrastructure Grant spend rate against transferred allocation and roll-over thresholds.
Why MIG spend rate and roll-over matter
The Municipal Infrastructure Grant is conditional funding that must be spent on eligible infrastructure within the year, and under-spending triggers roll-over applications or, worse, the return of funds to the fiscus. The Division of Revenue Act and National Treasury monitor spend rates closely, making this a high-stakes governance indicator. AuditPro Core tracks MIG spend against the transferred allocation with roll-over thresholds flagged so corrective action precedes the deadline.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Allocation
R 286 m
Spent YTD
R 173 m
60% spent
Roll-Over Risk
R 41 m
if unspent
Months Left
3
Cumulative grant spend (R m)
Spend by grant project
| Project | Allocation | Spent % |
|---|---|---|
| Bulk Water Phase 2 | R 92 m | 71 |
| Sports Complex | R 48 m | 39 |
| Internal Roads | R 86 m | 64 |
| Stormwater | R 60 m | 52 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Conditional grant rules
MIG is governed by DoRA conditions specifying eligible spending and reporting. Funds spent outside conditions become irregular expenditure and may have to be repaid.
Spend rate against transfers
Performance is measured as expenditure against the amount actually transferred, tracked against the time elapsed in the year. A spend rate lagging the calendar signals roll-over or surrender risk.
Roll-over thresholds
National Treasury applies thresholds below which unspent grants may not be rolled over and must be returned. Approaching these thresholds demands urgent acceleration or reallocation.
Commitment versus actual
Genuine commitments differ from cash already paid, and only valid commitments support a roll-over case. Distinguishing the two prevents an overstated spend position.
How AuditPro Core Bridges the Gap
- Allocation reconciliation: AuditPro Core reconciles MIG expenditure to the transferred allocation and elapsed time.
- Threshold alerts: projected under-spend against roll-over thresholds is flagged ahead of the deadline.
- Commitment tracking: valid commitments are tracked separately from cash spend to support roll-over cases.
- DoRA-ready export: spend and commitment data export in the format required for Treasury reporting.
Key Takeaways
- Spend MIG strictly within DoRA conditions to avoid irregular expenditure.
- Track spend rate against transfers and elapsed time, not just totals.
- Watch roll-over thresholds and act before the surrender deadline.
- Separate valid commitments from cash spend in any roll-over case.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.