Accounts Committee on the accounts of the previous year, the  Accounting Officer had informed the Committee that efforts to  resolve the reconciliation issues of that year were in progress and  had hoped to complete by October 2018, which is, 19 months  after the year to which they relate. In my view, unreconciled  items in the reconciliation statement should be examined and  resolved as soon as possible after discovery. In the year under review, the unreconciled payments totalled P2 274 266 757 while unreconciled receipts totalled P19 660 376 833, which should be cleared. (e) In my previous report, I had reported that outstanding reconciling items going back many years in the Salaries Account  had not been resolved. The Accounting Officer has assured the  Public Accounts Committee that the reconciliations of this account would be up-to-date by March 2019. The reconciliation  of this account is a long outstanding matter which has been  repeatedly reported before the Public Accounts Committee.  (f) Group K – the bank account had a credit balance of P4 663 827. The reconciliation statement included numerous items of unpresented cheques totaling P3 206 425, some dating back to  2011. Unpresented cheques represent unpaid invoices, it is  unlikely that they would remain unpaid for so long.  (g) Group L bank account also carried unpresented cheques as  reconciling items in the reconciliation statement totaling P2 674 764, the earliest dating back to 2012.  (h) In common with Group K and L above, Group M bank account  had unpresented cheques amounting to P917 022, dating back  to 2011. In this case as well, it is considered that unpresented  cheques should have been replaced or written-back on expiry  of the validity period.  (i) The Government Pula Card account was reconciled only up to  August 2017. The balance of P250 650 under this account as at  31 March 2018 has therefore not been verified.  (j) The statement relating to the reconciliation of the Electronic  Fund Transfer Group 1 bank account, with a credit balance of P443 643 906 could not be produced for verification purposes, at  the time of audit.  (k) The majority of reconciliations for the Electronic Fund Transfer  accounts operated by the Treasury Cashiers had not been  25 