Except for Gauteng, all provinces experienced roll overs due to the unspent conditional grants by local municipalities. Although the Committee has noted the rolling over of funds; there is still a need for more clarity to further explain the circumstances leading to such under expenditure especially with regard to funds that are supposed to support the extension of free basic services to indigents. On the other hand, the Committee need to ensure that these funds target critical needs such as indigents, repairs and maintenance of ageing infrastructure.