of official telephones by public officers. The outstanding amounts and  the extent of non-collection are shown below:-  An audit inspection was carried out at the above College and the  observations noted below were addressed to the Accounting Officer in  December 2016 for his comments, but, despite the significance of the  matters raised, at the time of writing this report I had not received those  comments. The more significant of the matters raised were the  following:  116. Audit Inspection – Tonota College of Education, Tonota  (a) As far back as the mid-1990’s a project was undertaken to  establish a milking parlour facility, as part of the College farm  complex, which was to be used for teaching and training  purposes for agriculture teachers. It was intimated that the  project was never commissioned for a variety of reasons, the  main one of which was lack of resources and expertise to  operationalise the facility. The capacity of the parlour required  at least 150 milk cows for optimal use which the College could  not sustain. While the rest of the farm is operational, the milk  parlour has remained dormant with the likelihood that the  equipment and instrumentation might have deteriorated through corrosion. It was explained that an earlier suggestion to  refurbish the parlour equipment could not be followed-up because of the prohibitive costs.  (b) The report prepared by the Department of Building and Engineering Services in August 2015 on the structural condition of  the College library had indicated that the building was in a bad  state of disrepair with defects all around it: the flat roof slab with  aggregate on top experienced cracks along the barrier walls;  the internal walls had cracks which had been filled before  In my view, the circumstances of this project are unfortunate in  that it was conceived and implemented without a clear vision of  its use and benefit, hence the failure to put into use despite the  considerable expenditures that went into it.  Current Revenue Balance Collections Year Balance Item 01/04/2017 2017/18 Arrears 31/03/2018 Telephone (2702)  7 217  2 398  3 612  8 431  Courses & Books Fees  2 321 616  597 629  -  1 723 987  Telephones (2703)  8 610  3 546  5 064  School Fees  15 000  -  -  15 000  90 