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(c) A review of the expenditures of the Mission against the approved estimates had indicated that the approved estimates over the last 3-year period had been significantly higher than the warranted provisions and the actual requirements, as shown below:- 

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(d) The Mission subscribes to a medical insurance scheme for the health needs of the staff. There is however no evidence in the accounts of the Mission that medical expenses claims had been made where medical expenses had been paid direct to the service providers. The assurances by the Head of the Mission that he would take the matter up with the medical insurers to regularise the situation of recoveries has so far not borne any results, despite my repeated comments in this regard. 

(e) In my previous report I had raised issue with the Mission on their sponsorship of a locally recruited member of staff to study the English language. In response, the explanation was that in Brazil, which is Portuguese-speaking, it is not easy to engage junior staff who already have knowledge of the English language. While this was understandable, it has been noted that the Mission had now sponsored two members of staff to study Spanish language. I have not been able to appreciate the justification for the extension of this dispensation to cover a field of study not directly beneficial to the Mission, given that Brazil is Portuguese-speaking. 

In a similar case in another diplomatic Mission in a country where English is the official language, I had sought the Accounting Officer’s clarification on the Ministry policy where officers seek Government sponsorship to study the local languages as a matter of personal choice. His comments are still awaited. 

## 81. Audit of Accounts – Botswana Embassy, Harare 

The accounts and related records of the Botswana Embassy in Harare for the financial year ended 31 March 2018, covering the accounts up to October 2017, were examined and a number of observations raised which were addressed to the Accounting Officer in July 2018 for his comments. The more significant ones were the following- 

