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## 3.2 Tender Governance Process 

The auditors noted the following exceptions in respect of tender governance process: 

 The procurement department was not sufficiently resourced to allow for key oversight reviews to take place, through which collusion and disregard for policies could be identified. 

 A supplier vetting process was not in place to ensure that qualified reputable suppliers were independently approved for addition in the supplier database. 

 There was no independent review of the tender evaluation process to ensure that all policies and procedures were complied with prior to the recommendation to the Management Tender Committee. 

Although Management did not provide response to the audit, observations, I consider that the matters raised, are of sufficient importance to warrant management comments. 

## 3.3 Payment of Self-Assessment Tax (SAT) 

The auditors noted that the Corporation did not comply with Botswana Income Tax Act when submitting some SAT returns and making payments as follows: 

<img src='content_image/449523.jpg'>

In response management stated that the delayed payments were caused by the SAT payments that were based on actual quarterly results as opposed to budget. The latter method would be adopted to eliminate risk of late payments. 

## 3.4 Transfer of Ownership of Properties 

The auditors noted 3 properties where loans were fully settled under the tenant purchase scheme, but the title deeds were still registered under the name of the Corporation. Consequently, ownership of these properties had not been transferred to the customers. 

