(c) A review of the expenditures of the Mission against the approved  estimates had indicated that the approved estimates over the  last 3-year period had been significantly higher than the warranted provisions and the actual requirements, as shown  below:-  (d) The Mission subscribes to a medical insurance scheme for the  health needs of the staff. There is however no evidence in the  accounts of the Mission that medical expenses claims had been  made where medical expenses had been paid direct to the  service providers. The assurances by the Head of the Mission that  he would take the matter up with the medical insurers to  regularise the situation of recoveries has so far not borne any  results, despite my repeated comments in this regard.  (e) In my previous report I had raised issue with the Mission on their  sponsorship of a locally recruited member of staff to study the  English language. In response, the explanation was that in Brazil,  which is Portuguese-speaking, it is not easy to engage junior staff  who already have knowledge of the English language. While this  was understandable, it has been noted that the Mission had now  sponsored two members of staff to study Spanish language. I  have not been able to appreciate the justification for the  extension of this dispensation to cover a field of study not directly  beneficial to the Mission, given that Brazil is Portuguese-speaking.  81. Audit of Accounts – Botswana Embassy, Harare  In a similar case in another diplomatic Mission in a country where  English is the official language, I had sought the Accounting  Officer’s clarification on the Ministry policy where officers seek  Government sponsorship to study the local languages as a  matter of personal choice. His comments are still awaited.  The accounts and related records of the Botswana Embassy in Harare  for the financial year ended 31 March 2018, covering the accounts up  to October 2017, were examined and a number of observations raised  which were addressed to the Accounting Officer in July 2018 for his  comments. The more significant ones were the following-  64  Financial Approved Warranted Actual % Year Estimates Provision Expenditure Estimates 2015/16  20 029 020  17 008 620 15 542 481  78  2016/17  21 970 240  16 536 390 16 209 890  74  2017/18  697 800  20 197 800 16 410 683  76 