(c) Botswana Housing Corporation – P49 657 860  26. Statement of Other Deposits – (Statement No. 14) The outstanding balance on 31 March 2018 under this loan was P15 899 457, with a final redemption date of May 2019.  The Government liabilities under these accounts totalled P1 225 411 303  with debits of P16 570 401 as at 31 March 2018. The totals comprised  contractors’ retention deposits of P398 550 470 and debits of P317 250  and other deposits P826 860 833 and debits of P16 253 150. My  comments are indicated below:-  I am concerned that long standing matters which had been raised in  the past are not attended to for accuracy of accounts presentation.  (a) The Income Tax Act provides that any deducted taxes should be  remitted to the Botswana Unified Revenue Service within 15 days  after the end of the month in which they were made. However,  despite my repeated comments in the past the Ministries had  continued to disregard this provision of the Act, which had  resulted in outstanding taxes of P18 724 245 (excluding payroll  taxes) at year-end and debits of P860 601 denoting overpayments to the Unified Revenue Service at year-end..  (b) The contractors retention deposits accounts included debits of  P317 250 in respect of the defunct Ministry of Communications,  Science and Technology in the amount of P37 968 and of  Mineral Resources, Green Technology and Energy Security with a  balance of P279 282. The suggestion to clear the defunct  Ministry of Communications, Science and Technology has been  the subject of comment in my previous reports.  (c) The debit balances of P16 570 401, including the taxes, should  have been investigated promptly and corrective action taken,  be it recovery of the overpayment or correction of the accounting errors, as the case maybe.  22 