Over the past 20 years, South Africa has made important strides in building its intergovernmental fiscal relations, such as general budget and financial management reforms, budget preparation and budget implementation. The current legislative provisions and court decisions referred to in the article confirm the distinctiveness, interdependence, and interrelatedness of the various spheres of government and are also an indication that the national-provincial-local government nexus chain is still holding. There are, however, incidents that reflect some challenges within the system, some of them structural. The incidents of boundary disputes that led to violent protests might be an indication that there are weaknesses/challenges in the government-civil society interface. Incidents of interventions and litigations among the various spheres of government might be an indication that the level of mutual trust and good faith within various sp