In respect of the USDG, the grant has shown consistent poor expenditure performance with significant under-expenditure experienced in the 2011/12 financial year and for 2012/13 only 45 per cent had been spent as at 31 January 2013. The Commission reported that RHIG has also shown consistent poor expenditure performance since its introduction in 2010/11. In addition, expenditure trends for RHIG show abnormally large fund expenditure in the last quarter of the financial year which suggests the existence of fiscal dumping.