Transfers and subsidies was appropriated R408.7 million but was adjusted upwards to R438.8 million. The expenditure amounted to R438.1 or 99.85 per cent of the budget by the end of the fourth quarter. This translates to an under expenditure of R66 000 or 0.15 per cent. The transfers and subsidies item was appropriated R438.4 million and R123.5 or 28.2 per cent was spent by the end of the first quarter.