3.3  Expired Feedlot and Fenced Farm Registration Certificates  142. Botswana Medicines Regulatory Authority  143. Botswana National Productivity Centre  The auditors noted that some refurbishments done on Banyana  farms and Dibete feedlot were still capitalized although their  certificates had expired and that the two were not being utilised,  which posed a risk that the Commission may not have rights to  use the farms when they finally had excess cattle, which would  imply that the capitalized refurbishments needed to be written  off.  In response management stated that Banyana farms were allocated to the Commission under Presidential Directive Cab  21/1015 approximately 13752 hectares which included 12925  hectares for back grounding and 827 hectares for fodder production. They stated that allotment could not happen due to  pending survey of the land and cadastral survey only concluded  on 15 August 2017. Management further highlighted that the  organization changed its strategy of no longer back grounding  the cattle and the use of the farms may no longer be suitable for  the intended purpose for which they were allocated.  As part of my writing of this report, and in line with the long standing  arrangement with the Public Accounts Committee, I had circularized  all statutory bodies and state-owned enterprises requesting them to  forward to me copies of their audited financial statements and reports  for purposes of review and inclusion of the review results in this report. The Chief Executive Officer had responded stating that they were  unable to do so as financial transactions at the Authority started in  June 2018, after the end of the year under review. The Authority  received a subvention in March 2018, however, it was not utilised until  June 2018 as the Authority had not been resourced with financial  personnel.  Consequently, there were no financial statements for my review for the  financial year ended 31 March 2018. The financial statements of Botswana National Productivity Centre for  the financial year ended 31 March 2018 were audited by Messrs  Deloitte & Touché, Certified Auditors, who were appointed by the  Board in terms of Section 16 (2) of the Botswana National Productivity  Centre Act. (No.19 of 1993) 141 