44. Submission of Accounts by the Registrar of Government Securities  Accounts Committee, it was discussed and agreed with the Accounting Officer that it was unnecessary and undesirable that  arrears of revenue on account of private telephone charges should be  matters of discussion before the Committee. It is considered that these  revenue debts should be dealt with administratively as prescribed  under General Orders. General Orders provide that private usage of  official telephone is a privilege and the cost of those calls should be  paid promptly on receipt of telephone accounts and there is no  justification why the General Orders cannot be strictly applied.  The Registrar of Government Securities Act (Cap 56:05) provides for the  appointment of the Registrar of Government Securities who shall  maintain an account of all Government securities, involving acquisition,  management, holding and disposal of all real and personal properties  of Government. At the end of each financial year, the Registrar is  required to prepare and submit to me a statement of account of the  securities, for auditing. Subsequent to the audit, the statement of  account, together with my certificate thereon, shall be laid before the  National Assembly by the Minister.  These accounts have never been submitted to me for audit, nor am I  aware of their ever having been tabled before the National Assembly  by the Minister in terms of the provisions of the Act. I have drawn the  attention of the Accounting Officer to what I considered might have  been an oversight on his part in not complying with the requirements of  the Act.  In response to my communication, he had stated that while he agreed  that the Act was not being complied with, he was of the view that the  information required was being provided through various other accounts, albeit fragmented, such as through Bank of Botswana  management of Government securities under Bank of Botswana Act  and various other Statements of the Annual Statements of Accounts. In  that sense, he was satisfied that the requirements of the Act were  being met, although not in the manner contemplated by the Act.  My understanding of the intent and spirit of the Act is that the Registrar,  appointed under the Act, should maintain books of accounts of  Government securities and at year-end would compile a final account  for presentation to the National Assembly as a composite account for  the information and appreciation of the Members. I am therefore not  in agreement with the Accounting Officer’s contention that he is  complying with the Act when the required accounts are not presented  to the National Assembly.  38 