misstatements identified were corrected during audit. The auditors concluded that this system was also susceptible to manipulation as it allowed for backdating the goods received date. The auditors recommended that management should engage the IT consultant to remove the function of back dating as it could lead also to misstatements, caused by error or fraud. 

## 159. Citizen Entrepreneurial Development Agency 

As part of my writing of this report, and in line with the long standing arrangement with the Public Accounts Committee, I had circularized all statutory bodies and state-owned enterprises requesting them to forward to me copies of their audited financial statements and reports for purposes of review and inclusion of the review results in this report. The Chief Executive Officer has responded and stated that he is unable to submit the audited accounts for the year under review as the audit for the previous year i.e. 2016/2017, is yet to be finalised. 

I am concerned that this is the fourth year running that the Agency has not been able to submit the required accounts for my review. I consider this situation unsatisfactory as it denies the National Assembly, through the Committee on Statutory Bodies and State Enterprises, the opportunity to examine the accounts of this body under the terms of the Standing Orders of the House. 

## 160. Civil Aviation Authority of Botswana 

As part of my writing of this report, and in line with the long standing arrangement with the Public Accounts Committee, I had circularized all statutory bodies and state-owned enterprises requesting them to forward to me copies of their audited accounts and reports for purposes of review and inclusion of the review results in this report. The Chief Executive Officer had responded stating that they were unable to do so as a result of delayed completion of audit of the previous two year-end audits and resignation of key finance and accounting personnel during the period of audit. 

This is the third year running that the Authority has failed to submit the required accounts for my review. I consider this situation unsatisfactory as it denies the National Assembly, through the Committee on Statutory Bodies and State Enterprises, the opportunity to examine the accounts of this body under the terms of the Standing Orders of the House. 

## 161. Companies and Intellectual Property Authority 

The financial statements of the Companies and Intellectual Property Authority for the financial year ended 31 March 2018 were audited by 

