School Infrastructure Delivery – Summary
Provinces, in general, follow the Infrastructure Development Management System (IDMS) in the planning and development of their School Infrastructure projects. There is no consistency in the work breakdown structure applied by the 9 Provinces. This results in an inconsistent accounting trail for School Infrastructure. An ideal work breakdown structure will define projects in terms of School Name, School Type, Location and Extent of Work. The common project tracking system enforced by National Treasury is the Infrastructure Reporting Model (IRM). Similarly, the common accounting system enforced by National Treasury is BAS.
