3.1 While the DCS' 2009/10 Annual Report reflects an attempt to improve on previous reports, more should be done to guarantee a more reader- friendly and accessible document that clearly outlines whether strategic objectives for the year under review have been met, and, if not, the reasons for that. In some instances information is not presented in the same format as the target, making it difficult for the reader to determine whether the target has been achieved. Furthermore some indicators could not be linked to targets, and more disturbingly some information was, upon closer interrogation, found to be inaccurate. 3.2 Austerity measures and capacity constraints have led to most of the targets not being met. The 2009/10 financial statements reflect an under-expenditure of 1.1%. Underspending occurred in the security, care, development and facilities programmes and can be related to, amongst others, lower than anticipated expenditure on medical benefits for staff with the conversion to GEMS, savings owing to the non- appointment of officials to the New Kimberley Correctional Centre, vacancies resulting from natural attrition, lower than expected expenditure arising from late billing by the Department of Public Works (DPW) as well as the non-finalisation of the new Public Private Partnership (PPP) correctional centre bid process.