6.2 2011/12 Financial Performance 6.2.1 The Department should, as undertaken, present the Committee with its strategies for addressing the concerns identified by the AGSA on 28 November 2012. 6.2.2 The Committee remains concerned that because the DCS is failing to report on its financial and service delivery performance on a monthly basis, it is unable to detect areas of non-compliance and has very little practice in providing useful information that is properly supported, once auditing commences. The same concern was raised in the 2010/11 reporting period. The DCS' quarterly financial and administrative reports should be supplemented by monthly reports on financial and service delivery performance. 6.2.3 Although the Committee has not been informed of the reasons for the disbanding of the previous audit committee, it has met with two of the three members of the new committee to express the Committee's concerns regarding the DCS' performance. The DCS should be reminded of the important role an independent audit committee plays in ensuring improved financial performance through early detection of matters that may become audit qualifications if left unattended. A relationship based on mutual respect and cooperation, and a shared commitment to improving service delivery can only be of benefit to the DCS.