5.3.1 The DCS must put in place measures for ensuring compliance with all relevant legislation, policies and National Treasury guidelines as a matter of urgency. As was indicated in previous reports a turnaround strategy was developed in 2010, but judging from the non-compliance, internal audit capacity constraints and weaknesses, and poor quality of reporting highlighted above, this strategy has either not been implemented or is inadequate. The Committee had in the past recommended, and reiterates that a credible turnaround strategy should contain clear performance indicators, should clearly define responsibilities and consequences for non performance. The Committee again requests that the turnaround strategy, as well as the above-mentioned new organizational structure should be provided to the Committee.