3. Policy and strategic planning 1. Lowering of performance targets. The Department presented both its strategic and annual performance plan to the Committee. The Department indicated clearly where it had revised its plans to better align them by making use of common indicators in both documents; to clarify indicators that could not be finalised last year; and to include baseline information where this has become available. While the Committee can understand why certain indicators were amended or removed, it is concerned that targets have been lowered. For example, performance targets for the objective 'reduction of fraud and corruption cases' have been reduced. Audited performance in 2011/12 reveals that 50% of new forensic investigations and 65% of older investigations were finalised. Estimating that performance in 2912/13 for these two indicators was 40% and 50% respectively, in 2013/14, the Department has set itself the target of finalising 50% of new forensic investigations and 55% of older investigations. The explanation for the reduction is that these matters can involve a great deal of travel, which is costly. The Committee believes that reducing these targets not only gives the wrong message but is also counterproductive as it is in the interests of operational efficiency and effectiveness that these matters are dealt with expeditiously.