2.2.7 It is noted with concern that at the end of the first quarter of the 2013/14 financial year, the most prominent under- spending was in relation to the Rehabilitation, Care and Social Reintegration programmes. In August 2013 the DCS ascribed the under-expenditure to, amongst others, delays in the filling of vacancies, late and/or incorrect billing by some of its service providers, challenges as far as reconciling inventories, and systemic challenges related to the BAS, PERSAL and LOGIS transversal systems.