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of official telephones by public officers. The outstanding amounts and the extent of non-collection are shown below:- 

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## 116. Audit Inspection – Tonota College of Education, Tonota 

An audit inspection was carried out at the above College and the observations noted below were addressed to the Accounting Officer in December 2016 for his comments, but, despite the significance of the matters raised, at the time of writing this report I had not received those comments. The more significant of the matters raised were the following: 

(a) As far back as the mid-1990’s a project was undertaken to establish a milking parlour facility, as part of the College farm complex, which was to be used for teaching and training purposes for agriculture teachers. It was intimated that the project was never commissioned for a variety of reasons, the main one of which was lack of resources and expertise to operationalise the facility. The capacity of the parlour required at least 150 milk cows for optimal use which the College could not sustain. While the rest of the farm is operational, the milk parlour has remained dormant with the likelihood that the equipment and instrumentation might have deteriorated through corrosion. It was explained that an earlier suggestion to refurbish the parlour equipment could not be followed-up because of the prohibitive costs. 

In my view, the circumstances of this project are unfortunate in that it was conceived and implemented without a clear vision of its use and benefit, hence the failure to put into use despite the considerable expenditures that went into it. 

(b) The report prepared by the Department of Building and Engineering Services in August 2015 on the structural condition of the College library had indicated that the building was in a bad state of disrepair with defects all around it: the flat roof slab with aggregate on top experienced cracks along the barrier walls; the internal walls had cracks which had been filled before 

