4.1 Overall, national departments have reported a total under expenditure of R11.4 billion as at the end of the 2011/12 financial year. The pattern of under expenditure has been deteriorating since the 2009/10 financial year. In particular, reported under expenditure was R6.3 billion in 2009/10, R9.5 billion in 2010/11 and R11.4 billion in 2011/12.The major contributing departments to the reported under expenditure include National Treasury, Cooperative Governance, Basic Education, Social Development, Police, Water Affairs and Public Works. The gap between the budget allocation and spending performance seems to be widening.