2.1.3 Section 91 of the CSA provides that the DCS is responsible for the JICS' expenses. The JICS' expenditure amounted to R19 111 730, 08, approximately R4 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. As the JICS is not a department, a constitutional institution, or a public entity as defined by the Public Finance Management Act (PFMA), its expenditure is audited as part of DCS'. The JICS suggested it be audited as a separate entity, as the combined auditing may distort the true state of financial management within it.