2.3 Expenditure 2.3.1 According to section 91 of the Correctional Services Act the DCS is responsible for the JICS' expenses. In the year under review the JICS' spent just over R20.26 million, approximately R1.16 million more than in the previous financial year, and about 0,16% of the DCS' total budget. As in the previous year most of the JICS' budget went towards the compensation of employees.