National departments have spent R105.5 billion (22.86 per cent) at the end of the first quarter. An expenditure of R26.9 billion (20.87 per cent) was reported on current payment, R72.4 million (23.94 per cent) on transfers and subsidies, R1.1 billion (11.37 per cent) on capital expenditure and R5.2 billion (24.67 per cent) on payments for financial assets. The year- on-year spending comparison reflected a declining trend of 2.07 per cent. The national departments spent 24.93 per cent of their budgets in the first quarter of 2009/10 financial year. This decline in spending is reflected in all economic classifications except the newly introduced payments for financial assets. Approximately 23 departments have spent below the general quarterly benchmark of 25 per cent while 5 departments have spent above 30 per cent of their budgets. Different factors have contributed to this spending trend and they differ from Department to Department.