## 3.3 Expired Feedlot and Fenced Farm Registration Certificates 

The auditors noted that some refurbishments done on Banyana farms and Dibete feedlot were still capitalized although their certificates had expired and that the two were not being utilised, which posed a risk that the Commission may not have rights to use the farms when they finally had excess cattle, which would imply that the capitalized refurbishments needed to be written off. 

In response management stated that Banyana farms were allocated to the Commission under Presidential Directive Cab 21/1015 approximately 13752 hectares which included 12925 hectares for back grounding and 827 hectares for fodder production. They stated that allotment could not happen due to pending survey of the land and cadastral survey only concluded on 15 August 2017. Management further highlighted that the organization changed its strategy of no longer back grounding the cattle and the use of the farms may no longer be suitable for the intended purpose for which they were allocated. 

## 142. Botswana Medicines Regulatory Authority 

As part of my writing of this report, and in line with the long standing arrangement with the Public Accounts Committee, I had circularized all statutory bodies and state-owned enterprises requesting them to forward to me copies of their audited financial statements and reports for purposes of review and inclusion of the review results in this report. The Chief Executive Officer had responded stating that they were unable to do so as financial transactions at the Authority started in June 2018, after the end of the year under review. The Authority received a subvention in March 2018, however, it was not utilised until June 2018 as the Authority had not been resourced with financial personnel. 

Consequently, there were no financial statements for my review for the financial year ended 31 March 2018. 

## 143. Botswana National Productivity Centre 

The financial statements of Botswana National Productivity Centre for the financial year ended 31 March 2018 were audited by Messrs Deloitte & Touché, Certified Auditors, who were appointed by the Board in terms of Section 16 (2) of the Botswana National Productivity Centre Act. (No.19 of 1993) 

