3. PROGRAMME PERFORMANCE 1 April 2012 to 30 June 2013 3.1 In 2011/12 the DCS succeeded in meeting only 47% of the 127 targets it had set. In 2012/13 targets were reduced to 102, of which the DCS succeeded in achieving 66%. The same explanation that had been provided for the under-performance in 2011/12 was provided for the under-performance in 2012/13 too: that the targets set for the period under review ought not to have been listed as targets as they were unattainable for various reasons not taken into consideration when the strategic and annual performance plans were drafted. At that time too, assurances were given that targets would reviewed to ensure that only those for which the DCS could reasonably take responsibility would be included. No explanation was given as to why this strategy was implemented after the weaknesses so as to avoid the weaknesses in 2012/13. 3.2 The AGSA found that the targets set by the DCS for 2012/13 were not specific, measurable, achievable, relevant or time-bound (SMART), and that technical descriptions had not been prepared as required by the National Treasury Framework. This, in combination with the overall assessment by the Committee and stakeholders who commented on the DCS' annual report, made it difficult to, based on the information contained in the Annual Report, assess the DCS' actual performance for the period under review. 3.3 The Committee also notes that the DCS ignored its Audit Committee's recommendation that performance information should be submitted to its Internal Audit Unit for review on a quarterly basis. The fact that this had not been done, draws into question the reliability of the quarterly reports submitted to the Committee. 3.4 The Committee's main areas of concerns related to the DCS' performance across programmes, are outlined below.