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## 91. Arrears of Revenue 

While the Ministry does not lease Government properties on credit, the accumulation of rental arrears has gone out of control and actual collections are significantly low and some revenue debts abandoned. The table below illustrates the state of arrears of the Ministry relative to the revenues collected. 

<img src='content_image/450379.jpg'>

As mentioned elsewhere in an earlier paragraph, there is the long outstanding matter of the Consumer Water Accounts involving an amount of P14 887 353), which has still to be resolved. 

## 92. Audit of Accounts – Department of Lands 

Following the audit of the accounts and records of the Department for the financial year ended 31 March 2018, I addressed my observations to the Accounting Officer drawing his attention to some of the weaknesses and shortcomings that had been noted during the audit. The main ones of these are summarized below- 

(a) A review of the official receipts issued had indicated that large sums of money, ranging from P10 000 to P80 000, had been received in cash for purchases of plots by members of the public. Follow-up inquiries with Departmental officers had elicited that the cash transactions of these amounts had not been reported to the Financial Intelligence Agency, in accordance with the requirements of Financial Intelligence Act. 

(b) Although the Department had made financial provision of P23 246 480 in the Estimates of Expenditure for 2017/18 for the payment of Government’s contribution to the Gaborone City Council in lieu of rates on its rateable properties in the Council area, this money was never paid over to the Council in that year. The explanation given for the non-payment was that there was an outstanding query regarding past payments which had been made without invoices against identified Government properties in the Council area. The Department has since taken up the 

