## 110. Audit Inspection – Botswana Police College, Otse 

Following an audit inspection which was carried out at the above College, I addressed a number of observations to the Accounting Officer drawing her attention to weaknesses and shortcomings in the management and accounting for supplies on charge to the College. The main ones of the observations raised were the following:- 

(a) The College operates a Clinic for use by staff and the community in the surrounding areas. An examination of supplies records in the Clinic had revealed a number of items of equipment which had not been used since purchase way back in 2001. The items included, gynaecology bed, blood bank refrigerator, bedside lockers and patient beds, which were manifestly surplus to requirement and should have been considered for transfer to other Departments, or disposal in any other appropriate manner under the terms of Supplies Regulations and Procedures. 

(b) An audit of drugs records had indicated drugs that had expired on various dates between 2011 and 2017 and were still in the storeroom. Apart from taking up valuable storage space, there is also the danger that these drugs could be inadvertently issued to patients. 

(c) A check of physical stocks of supplies against ledger balances had indicated that the accounting was not of the standard required by Supplies Regulations and Procedures in that there were items of supplies which were not recorded in various office inventories, while others had shown discrepancies. 

(d) In other cases, the register of overdue books from the library had included numerous books which had been borrowed from as far back as 2013 and had still not been returned as at the time of audit. The non-return of books on time could lead to losses of these items of supplies and replacement costs. 

The other weakness in the library related to the broken exit door which needed to be repaired and the dysfunctional book detection machine which no longer served its original purpose. 

