In addition, the Committee queries whether all the targets that the Department had set for itself in 2011/12 were realistic, as its impression of peformance was far more positive than suggested by the audit outcome. The Committee is aware that, in 2011/12, the Department was still aligning its strategic and annual perfomance plans with the new requirements related to outcomes-based planning. Several indicators were revised in 2012/13. The Committee, however, will monitor actual peformance against predetermined objectives quarterly. 13. Management of Third Party Funds. 1. Although the repeat qualified audit outcome on Third Party Funds is disappointing, the Committee believes that there has been improvement in managing the Third Party Funds. The Department's strategy has not only focussed on compiling credible baseline financial statements, but also at addressing risk by reducing cash handling at court level, encouraging instead use of EFT as a payment method. This has led to improved service delivery - turnaround times for payments to maintenance beneficiaries have reduced substantially. In addition, capacity has been improved within the TPF Unit, more staff have been appointed at both national regional level and various training initiatives have been undertaken. The Committee was told that annual financial statements have been prepared for 2011/12, but had been held back while waiting for the Auditor-General's findings on the annual financial statements submitted for 2010/11 (with 2009/10 submitted for comparison). The 2011/12 statements will be submitted for audit shortly.