The NDoAC informed the Committee that they supported provinces and when challenges were identified, provinces were allowed to amend their business plans to ensure that under-spending was curbed. The NDoAC said provinces were constantly advised to use their discretion on whether or not to transfer funds to municipalities, if there were indications that a municipality did not have the capacity to manage infrastructure development. However, the Committee did not agree with this submission. The Committee cautioned the NDoAC that withholding funds should be a last resort and this could only be done after the third quarter.