3.3  Submission of Pay-As-You-Earn (PAYE)  3.4  Fully Depreciated Assets  177. University of Botswana  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:  Management noted the auditors’ recommendation and stated  that they would ensure proper practice going forward. 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.  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  196  Expected due  Date per BURS Month Date Receipt Delay October 2017  15/11/2017  24/01/2018  69 days  February 2018  15/03/2018  25/04/2018  10days 