. In Kwazulu-Natal, the original budgets for 13 projects increased as a result of delays during the planning stage of the projects. One of the major contributing factors was that planning was started knowing that funds will not be available immediately. Therefore, the planning had to be revisited before commencing with the project to ensure compliance with the changes in the relevant legislature, regulations and trends that occurred. For eight of these projects, a variance of R332,4 million arose between the original budget and the actual expenditure.