The idea of a subsidy for predominantly Black businesses and suppliers was to address challenges related to capital accumulation. Assessing the programme’s sustainability requires understanding the accountability involved in providing grants and support to businesses. This accountability begins with the government, particularly regarding allocating and distributing funding or providing subsidies. On the business side, recipients are expected to comprehend the conditions of the grant and its intended use. This chapter develops a framework for grant provisioning based on allocation and distribution concepts to identify challenges surrounding funding and accountability in South Africa.