content_image/449601.jpg
<img src='content_image/449601.jpg'>

Undoubtedly, the funds used in the purchase of these stores constituted wasteful expenditure. 

(d) At the time of the audit the Department had compiled a list of expired drugs covering the period from April 2010 to March 2018 in the total amount of P26 162 205. While this rate of drug-expiry may be reasonable relative to the Departmental budget, I am of the view that arrangements should be made for the destruction of these items as soon as conveniently possible after expiry, rather than accumulating them for a period of over 8 years, as in this case. 

## 67. Audit Inspection – Nyangabwe Referral Hospital, Francistown 

An audit inspection which was conducted at the above hospital gave rise to the undernoted observations. I addressed these observations to the Accounting Officer in October 2018, but at the time of writing this report I had still not received her comments. The observations which were of some concern were the following:- 

(a) The arrears of revenue of the Ministry as reflected in the Annual Statements of Accounts as at 31 March 2018 was shown as P575 868, while the figure shown in the hospital registers was P1 440 970 at the time of the audit inspection covering the period going back to 2013/2014. This is an indication that the figure submitted for inclusion in the Annual Statements was understated. Furthermore, I consider this level of arrears at the hospital rather high given that Government does not provide its services on credit. 

(b) It was noted that the hospital had engaged a contractor on a 36-months contract for the provision of facilities management and maintenance services, which entailed determination of the hospital maintenance requirements and upkeep of all building services, fixed plant and machinery as well as building fabric, including kitchen and laundry equipment. While this is so, a number of machines were reported to be dysfunctional to the detriment of hospital service delivery. 

The machines in question were:- 

 MRI Machine-which is the only one in Government facilities countrywide. 

