3.2  Tender Governance Process  3.3  Payment of Self-Assessment Tax (SAT) 3.4  Transfer of Ownership of Properties  The auditors noted the following exceptions in respect of tender  governance process:  The auditors noted that the Corporation did not comply with  Botswana Income Tax Act when submitting some SAT returns and  making payments as follows:  In response management stated that the delayed payments  were caused by the SAT payments that were based on actual  quarterly results as opposed to budget. The latter method would  be adopted to eliminate risk of late payments.  The auditors noted 3 properties where loans were fully settled  under the tenant purchase scheme, but the title deeds were still  registered under the name of the Corporation. Consequently,  ownership of these properties had not been transferred to the  customers.   The procurement department was not sufficiently resourced  to allow for key oversight reviews to take place, through  which collusion and disregard for policies could be identified.   A supplier vetting process was not in place to ensure that  qualified reputable suppliers were independently approved  for addition in the supplier database.   There was no independent review of the tender evaluation  process to ensure that all policies and procedures were  complied with prior to the recommendation to the Management Tender Committee. Although Management did not provide response to the audit,  observations, I consider that the matters raised, are of sufficient importance to warrant management comments.  Period Due Date Payment Date  Amount Paid 1 st  Quarter  30/06/2017  10/08/2017  1 325 088  2 nd  Quarter  30/09/2017  6/10/2018  1 694 499  4 th 31/03/2018  5/04/2018  5 572 379  126 