110. Audit Inspection – Botswana Police College, Otse  (a) The College operates a Clinic for use by staff and the community  in the surrounding areas. An examination of supplies records in  the Clinic had revealed a number of items of equipment which  had not been used since purchase way back in 2001. The items  included, gynaecology bed, blood bank refrigerator, bedside  lockers and patient beds, which were manifestly surplus to  requirement and should have been considered for transfer to  other Departments, or disposal in any other appropriate manner  under the terms of Supplies Regulations and Procedures.  (b) An audit of drugs records had indicated drugs that had expired  on various dates between 2011 and 2017 and were still in the  storeroom. Apart from taking up valuable storage space, there is  also the danger that these drugs could be inadvertently issued to  patients.  (c) A check of physical stocks of supplies against ledger balances  had indicated that the accounting was not of the standard  required by Supplies Regulations and Procedures in that there  were items of supplies which were not recorded in various office  inventories, while others had shown discrepancies.  (d) In other cases, the register of overdue books from the library had  included numerous books which had been borrowed from as far  back as 2013 and had still not been returned as at the time of  audit. The non-return of books on time could lead to losses of  these items of supplies and replacement costs.  The other weakness in the library related to the broken exit door  which needed to be repaired and the dysfunctional book  detection machine which no longer served its original purpose.  Following an audit inspection which was carried out at the above  College, I addressed a number of observations to the Accounting  Officer drawing her attention to weaknesses and shortcomings in the  management and accounting for supplies on charge to the College. The main ones of the observations raised were the following:-  87 