2.2.8 All programmes reflected a much higher than planned expenditure on items Transfers and Subsidies, and Households, in response to which National Treasury recommended that sufficient funds should be budgeted towards the payment of leave gratuities to employees who terminate their service during the remainder of 2013/14. It was also felt that the conservative approach followed by only budgeting modestly for transfers to the household services item was not favourable and required urgent attention if spending was to stabilise.