Accounts Committee, it was discussed and agreed with the Accounting Officer that it was unnecessary and undesirable that arrears of revenue on account of private telephone charges should be matters of discussion before the Committee. It is considered that these revenue debts should be dealt with administratively as prescribed under General Orders. General Orders provide that private usage of official telephone is a privilege and the cost of those calls should be paid promptly on receipt of telephone accounts and there is no justification why the General Orders cannot be strictly applied. 

## 44. Submission of Accounts by the Registrar of Government Securities 

The Registrar of Government Securities Act (Cap 56:05) provides for the appointment of the Registrar of Government Securities who shall maintain an account of all Government securities, involving acquisition, management, holding and disposal of all real and personal properties of Government. At the end of each financial year, the Registrar is required to prepare and submit to me a statement of account of the securities, for auditing. Subsequent to the audit, the statement of account, together with my certificate thereon, shall be laid before the National Assembly by the Minister. 

These accounts have never been submitted to me for audit, nor am I aware of their ever having been tabled before the National Assembly by the Minister in terms of the provisions of the Act. I have drawn the attention of the Accounting Officer to what I considered might have been an oversight on his part in not complying with the requirements of the Act. 

In response to my communication, he had stated that while he agreed that the Act was not being complied with, he was of the view that the information required was being provided through various other accounts, albeit fragmented, such as through Bank of Botswana management of Government securities under Bank of Botswana Act and various other Statements of the Annual Statements of Accounts. In that sense, he was satisfied that the requirements of the Act were being met, although not in the manner contemplated by the Act. 

My understanding of the intent and spirit of the Act is that the Registrar, appointed under the Act, should maintain books of accounts of Government securities and at year-end would compile a final account for presentation to the National Assembly as a composite account for the information and appreciation of the Members. I am therefore not in agreement with the Accounting Officer’s contention that he is complying with the Act when the required accounts are not presented to the National Assembly. 

