4.6 Financial Performance in the first two quarters of 2010/11 4.6.1 Of the R15.1 billion budget allocated to it, the Department had, by the end of September, spent R6.5 billion (43%). This is 6% lower than the 49% approved projection. The DCS has underspent on all but the care programme. Explanations for the under-expenditure include lower than anticipated expenditure on compensation for employees, owing to migration to centres; advertised posts not being filled; delays in the re-allocation of posts from the security programme; and delays in the finalisation of salary negotiations. Clearing backlogs on purchases of items such as food, medicines and hygiene materials for inmates, resulted in the slightly higher than projected expenditure in the Care programme. 4.6.2 Section 43 of the Public Finance Management Act (No 1 of 1999) makes provision for virements and shifting of funds from one programme to another, and the movement of funds within programmes, provided that the accounting officer meets the requirements outlined in subsections (2) and (4). While the DCS has not indicated or reported any virements, additional funds have been spent on the Administration and Reintegration sub-programmes despite such funding not having been budgeted for.