(q) Guardians Fund (r)  Livestock Advisory Services Fund  (s)  Public Debt Service Fund  (t)  Cattle Export Levy Fund  The depositors’ balance in the General Ledger Control account  as at 31 March 2018 was P491 893 478, while the depositors’  listing on that date totalled P488 059 338, made up thus:-  The difference of P3 834 140 would need to be reconciled.  In my report for the previous year, I had commented that the  accounts of the Fund were characterized by late payments,  especially to Botswana Agricultural Marketing Board which is  handling the activities of the Fund, with invoices dating back to  December 2015.  In his written submission to the Public Accounts Committee, the  Accounting Officer had stated that the cause of delay for the  payments of drought subsidies was lack of funds. He had also  stated that the Board had experienced delays in compiling  invoices from the various stations.  The audit of accounts of the Fund for the year under review had  indicated that the delays in payments had persisted, covering  the period between December 2015 and December 2016. It is  my hope that this matter would be brought under control by  provision of sufficient funds whenever drought is declared.  The figure of P2 231 596 465 representing the value of investments  made from the Fund as at 31 March 2018 included P900 566 097  as loans made to the BCL liquidator, which could not be verified  by reference to the loan agreement spelling out the terms of the  loans.  The audit of the accounts gave rise to the under-noted comments –  (i) There were delays in the remittance of slaughter levies to  the Fund, in some cases going back to 2015 and 2016.  18  Francistown  136 508 961  Lobatse  351 550 377  488 059 338 