83. Audit of Accounts – Botswana Consulate, Johannesburg Mission and I have sought the Accounting Officers clarification  on this.  An audit examination of the accounts and records of the above  Mission was carried out in July 2018, and arising from the audit a  number of observations were raised and addressed to the Accounting  Officer for his responses and comments. The main observations on  which comments had been sought had been the following: -  d) The Mission has not taken out a medical insurance scheme for  the diplomatic staff, but has done so for the locally recruited  staff. The explanation offered for this course of action for the  diplomatic staff was that medical costs are relatively low in India,  although no comment has been given for the scheme for the  locally recruited staff.  e) There were inconsistencies in the accounting allocation for  transactions on behalf of other Departments who have seconded their staff to the Mission. Although the Departments  concerned had issued Letters of Authority to the Mission authorizing expenditures from their votes, there were instances  where expenditures on behalf of these Departments had been  charged to the Mission votes, resulting in misstatement of expenditure. a) The Mission collects revenue in respect of reimbursement of  medical expenses from the Medical Aid Scheme, Value Added  Tax from the local tax authorities, private telephone charges and  revenues on behalf of other Ministries such as sale of passports  fees. It was noted that there were inordinate delays of 3 to 6  months in paying these collections into the bank, contrary to the  requirements of Financial Instructions and Procedures which  requires banking to be done once a week or more frequently in  the event of cash collection exceeding P1000.  b) During the audit check of the utilities accounts, it was noted that  the Mission had paid an amount of P4 610 to the City of  Johannesburg as a security deposit for bills on one of the  properties leased by the Mission. This amount was not reflected  in the accounts of the Mission as a recoverable advance,  implying that it was expensed in the year in which it was paid. I  have suggested that an accounting adjustment be made to  reflect the true status of this payment, as well as for any other  similar payments on other properties.  67 