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## 3.3 Submission of Pay-As-You-Earn (PAYE) 

The auditors noted that, as in the previous period, that PAYE returns were not submitted to Botswana Unified Revenue Service (BURS) for temporary staff members even though deductions were made on the individual’s salaries for the months of June, July, August and November 2017. The auditors further noted that PAYE returns for the months of October 2017 and February 2018 were not submitted on time as follows, which contravened the Income Tax Act: 

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Management noted the auditors’ recommendation and stated that they would ensure proper practice going forward. 

## 3.4 Fully Depreciated Assets 

The auditors noted that motor vehicles and computer equipment acquired during 2013 financial year with an estimated useful lives of five years had not yet been fully depreciated although there was no evidence that management reassessed and/or revised their useful lives. Additionally, the asset register included assets with a cost of P3.80 million that were fully depreciated but still in use, contravention of International Accounting Standard 16 which requires that residual values and useful lives of assets be reviewed at least at each financial year-end. 

In response management noted the auditors’ recommendation and stated that they would duly ensure compliance to the standards. 

## 177. University of Botswana 

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 Vice Chancellor had responded stating that they were unable to do so as the University has been without a properly constituted Council and other governance structures for some time to approve the audited accounts. He has however confirmed that the University Council and 

