1  REPORT OF THE AUDITOR GENERAL ON THE ACCOUNTS OF THE  BOTSWANA GOVERNMENT FOR THE YEAR ENDED 31 MARCH 2018  I INTRODUCTION 1. Audit of Public Accounts In discharging these duties, I am required in terms of Section 7 of  the Public Audit Act, (Cap. 54:02) to satisfy myself, that  a)  I am required by Section 124 of the Constitution to audit the  public accounts of Botswana and of all officers, courts and  authorities of the Government of Botswana and submit my  reports thereon to the Minister responsible for finance, who shall  cause them to be laid before the National Assembly.  i) all reasonable precautions have been taken to safeguard  the collection and custody of public moneys and that the  laws, instructions and directions relating thereto have been  duly observed;  ii) the disbursement of public moneys has taken place under  proper authority and for the purposes intended by such  authority;  iii) all reasonable precautions have been taken to safeguard  the receipt, custody, issue and proper use of public stores,  and that the instructions and directions relating thereto  have been duly observed;  iv) adequate instructions or directions exist for the guidance of  officers responsible for the collection, custody, issue and  disbursement of public moneys or the receipt, custody and  issue of public stores; v) In addition, I have the duty, by virtue of the same Section of  the Public Audit Act, to examine the economy, efficiency or  effectiveness with which any officer, authority or institution of  Government has, in the discharge of his/her or its official  function, applied or utilized the public moneys or public  supplies at his/her or its disposal and submit my report on the  findings thereon to the Minister who shall lay such reports  before the National Assembly. 