Mission and I have sought the Accounting Officers clarification on this. 

d) The Mission has not taken out a medical insurance scheme for the diplomatic staff, but has done so for the locally recruited staff. The explanation offered for this course of action for the diplomatic staff was that medical costs are relatively low in India, although no comment has been given for the scheme for the locally recruited staff. 

e) There were inconsistencies in the accounting allocation for transactions on behalf of other Departments who have seconded their staff to the Mission. Although the Departments concerned had issued Letters of Authority to the Mission authorizing expenditures from their votes, there were instances where expenditures on behalf of these Departments had been charged to the Mission votes, resulting in misstatement of expenditure. 

## 83. Audit of Accounts – Botswana Consulate, Johannesburg 

An audit examination of the accounts and records of the above Mission was carried out in July 2018, and arising from the audit a number of observations were raised and addressed to the Accounting Officer for his responses and comments. The main observations on which comments had been sought had been the following: - 

a) The Mission collects revenue in respect of reimbursement of medical expenses from the Medical Aid Scheme, Value Added Tax from the local tax authorities, private telephone charges and revenues on behalf of other Ministries such as sale of passports fees. It was noted that there were inordinate delays of 3 to 6 months in paying these collections into the bank, contrary to the requirements of Financial Instructions and Procedures which requires banking to be done once a week or more frequently in the event of cash collection exceeding P1000. 

b) During the audit check of the utilities accounts, it was noted that the Mission had paid an amount of P4 610 to the City of Johannesburg as a security deposit for bills on one of the properties leased by the Mission. This amount was not reflected in the accounts of the Mission as a recoverable advance, implying that it was expensed in the year in which it was paid. I have suggested that an accounting adjustment be made to reflect the true status of this payment, as well as for any other similar payments on other properties. 

