The PoNC reported that the reasons for under-spending R15. 042 million on the current payments line-item included delays in recruitment by the human resources unit and payment of service providers by the finance section. Under-spending of R301 000 on line-item transfers and subsidies had been due to non-compliance by municipalities to regulatory and reporting requirements. Added to that, the PoNC reported that under-spending of R1. 007 million on payments on capital assets had been mainly because there delays had been experienced in infrastructure projects and the Information Communication and Technology (ICT) rollout.