National Treasury reported that some of the reasons given for under-/over- spending by provinces are as follows: . The Province of Eastern Cape spent R110, 288 000 out of R190, 353 000 that was received due to the late approval of a tender for April to June feeding. National Treasury emphasized that late approval of a tender has led to reduced spending for the first quarter since many schools were forced to revert to cheaper meals until the new tender was confirmed. Furthermore, the Province of Eastern Cape was projected to under-spend by over R101, 357 000 as at the end of the 2010/11 financial year. . The Province of Gauteng spent R38, 611 000 out of R109, 116 000 received due to the late submission of invoices by suppliers. . The Province of KwaZulu-Natal spent R132, 823 000 out of R235, 041 000 that was received due to a large number of claims that had to be sent back to districts to be corrected and resubmitted. . The Province of Mpumalanga spent R48, 906 000 out of R97, 031 000 that was received owing to delays in the system which is used to validate claims. . The Province of North West spent R26, 592 000 out of R67, 940 000 that was received due to the delays caused by the process of converting from the Walker System to the Basic Accounting System (BAS). . The Province of Western Cape spent R30, 633 000 out of R48, 698 000 received. This is mainly due to the late submission of invoices by suppliers. . The Province of Free State spent R49, 804 000 out of R53.594 000. . The Province of Limpopo spent R135, 452 000 out of R181, 201 000 . The Province of Northern Cape spent R20, 860 000 out of R23, 183 000.