1.7 Although the DCS received a qualified audit report, the Auditor General of South Africa (AGSA) concluded that in general terms the DCS has reached a level of maturity in terms of financial management which now requires it to focus on the implementation of adequate financial reporting systems and the drafting, approval and implementation of policies and procedures. 1.8 In addition to its usual interactions with the Department, the Committee will use its quarterly administrative and financial report hearings to track the DCS' progress as far as the implementation of recommendations contained in this report.