2.3.2 As the JICS is not a department, was not established in terms of the Cionstitution , and is not a public entity as defined by the Public Finance Management Act (PFMA), its expenditure is not subjected to a separate audit, but is audited as part of DCS' financial statements. 2.3.3 The JICS, on the Committee's recommendation that the feasibility of an independent budget and audit should be explored, held discussions with the Independent Complaints Directorate (ICD) which has similar functions as those of the JICS. It was found that despite the occasional inconvenience associated with its financial dependence on the DCS, the JICS' financial independence would demand operational and structural changes which would best be explored upon the ratification of the Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (OPCAT), to which South Africa is a signatory. The rights and powers of the national preventative mechanism, which must be established upon the ratification of the OPCAT, are similar to those already afforded the JICS and its ICCVs. Should the JICS have to assume additional functions, changes to its financial structure would be required.