The Infrastructure Reporting Model (IRM) is a project level monitoring and reporting (M&R) tool, developed in MS Excel and Visual Basic (VBA). The model is used by Provincial Departments to report expenditure and performance progress on infrastructure projects.

The Education, Health and Provincial Roads Maintenance infrastructure Grant frameworks, contained in the Division of Revenue Act, requires provinces to provide reports on aggregate spending on infrastructure based on the prescribed reporting format. The infrastructure Reporting Model (IRM) has been designed and prescribed for reporting by provinces.

Each provincial department has the responsibility to report progress on infrastructure projects to its relevant provincial Treasury. The Provincial Treasury will then analyse, monitor progress on reporting projects, check data quality and approve the IRM data file. If the quality of the submitted IRM data file is poor, the relevant ProvincialTreasury must send it back to the respective provincial department to make the necessary corrections. National Treasury has developed the Provincial Infrastructure Reporting Model (PIRM) to assist Provincial Treasuries and National Departments in analysing the infrastructure data submitted by provincial departments. The IRM data files (from provincial departments) and consolidated reports (from the provincial treasuries) are then submitted to National Departments and National Treasury (NT) on a quarterly basis and some on a monthly basis.

The IRM is normally emailed to each department. It is advisable not to open the IRM from the email or from a zipped folder. It must be un-zipped and be in an MS Excel 2003/2007/2010 format. After each use the IRM must be saved. Only one user can work on it at a time, although another can open it up in read-only mode to view information.