2.5 The Province of Free State The Free State's Provincial Department of Health (PoFS) reported that its adjusted budget for Comprehensive HIV and AIDS grant was R299 million and it had spent R165 million (55 per cent) at the end of the third quarter of the 2009/10 financial year. The PoFS reported that under-spending was due to late allocation of R63 million adjusted budget which was mainly for the purchase of antiretroviral medication, consumables and laboratory tests.