of the gate takings. However, in some instances control sheets were not submitted to the Commission by the teams involved or the agencies hired for the collections, making it difficult to validate the income the Commission was entitled to. 

In response, management noted the auditors’ finding and stated that it is being addressed. Further it was stated by management that the Commission had agreed with Botswana Premier League on a once off payment for the use of Commission’s stadia. Both parties determine the annual charge of stadia based on historical costs with a compound interest formula that would be applied annually. The charge would then be paid bi-annually at the beginning of the Premier League season and at the beginning of the second half of the season. 

3.2 The auditors noted that the Commission overspent on the activities of the Botswana Netball Association, and in the process created a receivable of P837 496 which was purported to be recoverable from the parent Ministry. The auditors further noted that efforts to recover the amount had proved futile and the whole amount had been provided for a possible impairment. While it may have been practical to cover the expenses of the Botswana Netball Association and recover the amount at a later date, the auditors observed that the Commission did not seek a written commitment as evidence in case of disputes. 

In response management noted the finding and stated that Commission was continuing to engage the parent Ministry on the over-expenditure by the Botswana Netball Association at the Netball World Youth Cup. They further stated that the Commission was given an expenditure limit by the Ministry which was adhered to, but the Association spent outside Commission’s authority. 

## 3.3 Status of Prior Year Matters 

The auditors noted that 6 of the 13 matters reported in the prior year were still unresolved and the process to resolve them was stated as ongoing. These were: 

##  Documentation of IT Security Policies and Procedures 

As reported in the previous year, there were no written formal security policies and procedures that had been established and communicated for the Commission’s IT environment. 

