without much help; signs of stains on the ceiling indicated water leakages; cracks along the wall in the washrooms are some of the main defects in the building. Further, the report indicated that the assessment was done without the assistance of ‘as-built’ drawings which could not be traced. 

Clearly this unsatisfactory state of the building requires urgent attention to save it from further deterioration and possible damage to the contents. 

(c) At the time of the audit inspection, in June 2016, the outstanding debts stood at P301 700 in respect of self-sponsored students’ school fees and P1 220 873 for “Courses and Book Fees.” In my view, these levels of indebtedness are an indication of lack of follow-up for the payment of the fees: The admission of students into the College is always premised on the student sponsors’ undertaking to pay all the requisite fees. 

(d) The College had experienced challenges of supplies of food rations by suppliers who had been awarded tenders but were unable to supply their allotted food items. This had resulted in the College resorting to alternative sources and changes in the menu, causing grave inconvenience. 

This situation points to the need for more careful screening of tenderers in terms of capacity to honour their tender awards. 

(e) In March 2011 there was a break-in into the Learning Resource Centre and items valued at P25 900 were stolen. The items stolen included video projectors, digital cameras, camcorders, etc. The break-in and theft were reportedly reported to the Police, but a formal loss report was never submitted to the appropriate authorities in accordance with the terms of Supplies Regulations and Procedures. As far as I am aware there has not been any follow-up on this matter leading to finalisation of the case and adjustment of the accounting records, despite the lapse of long period since occurrence. 

(f) Other losses at the College involved a laptop and 40 cm television plasma which had neither been reported to the Police nor a loss report submitted to the Ministry and through to the Ministry of Finance and Economic Development. These lapses indicate a weakness in the accounting and management of valuable items of supplies under the custody of the College. 

