51. Non-Moving Advances 52. Development Expenditure – Construction of Staff Houses at Okavango  and Etsha Junior Secondary Schools The non-moving advances which were outstanding on 31 March 2018  under this Ministry are shown below:-  The Ministry, through the Department of Technical Services, had engaged a contractor for the construction of 32 two bedroomed  double storey staff houses at Okavango Junior Secondary School in  Gumare and Etsha Junior Secondary School at Etsha 6 at a contract  price of P42 864 176, with a completion period of 365 calendar days,  commencing on 3 May 2016 and ending on 2 May 2017.  Although he had been assisted with mobilization advance of P4 168 738, the contractor’s performance on the project had failed to  meet expectations. The project progress was slow with the result that  even as late as February 2018 the project was at 48% completion  stage. The contractor had failed to renew the performance security  bond, when it expired in November 2017. He also had financial  problems which rendered him unable to pay the workers and suppliers.  In view of the contractor’s failure to perform on the project, the Ministry  recommended that he should be terminated, at which point a total of  P19 444 870, representing 45% of the contract sum, had already been  paid and the balance of P2 084 645 of the mobilization advance had  still not been recovered.  The decision to terminate was taken 10 months after the lapse of the  contractual completion date, which I consider to have been generous  and lenient. In my view the contractor should have been considered  for termination as soon as it became evident that his performance was  43  No. of Account Cases Amount Damage to government vehicles  10  107 458  P & P Payroll  5  268 447  Imprest Recoveries 3  (800)  Advances – Industrial Class  23  46 490  Advances – Grade D4 and Below  59  801 573  Loss of Cash – Cash Shortage  10  371 025  Recoveries of Overpayment of Salaries  538  9 378 803  Training Bond Liability  11  1 228 614  Travelling Imprest  160  516 916  Total 837  13 767 70 