7.3 The Committee had noted with concern the 8,6 percent under- expenditure reported at the end of the third quarter of the 2010/11 financial year. Much of this under-expenditure resulted from poor implementation of capital works programmes and failure to ensure the timeous receipt of invoices from the Department of Public Works (DPW). The practice of spending most funds during the last quarter of the financial year is unacceptable and reflects poor planning and inadequate financial management. The Committee will continue its close monitoring of the DCS performance in this regard.