5.1 Administration 5.1.1 In the 2008/09 financial year the DCS received its 11th qualified audit report. At that time the DCS was heavily reliant on external service providers for its internal audit and IT functions in particular. At that time it had no chief financial officer (CFO), no chief audit executive (CAE) and the National Commissioner appointed in 2008 was its third in a four-year period. By the end of the 2009/10 financial year she too had resigned. 5.1.2 In that year the Auditor General concluded that although the DCS had reached a level of maturity in terms of its financial management, focus had to shift to the implementation of adequate financial reporting systems and the drafting, approval and implementation of policies and procedures if the DCS were to continue its progress towards adequate financial management and internal controls.