Warranted Actual Unathorised Ministry Provision  Expenditure Expenditure Basic Education  7 209 407 560  7 340 608 770  131 201 210  Environment, Natural  Resources Cons.  & Tourism  642 264 570   643 437 325  1 172 755  10  The balance of P2 231 596 465 representing the value of loans made  from the Public Debt Service Fund as at 31 March 2018 included the  following items on which comments are made as indicated:-  In common with loans made from public revenues, the Commission had not paid the instalments on the two (2) loans  making up the above total. In the case of loans made from the  public revenues, Government has issued a directive that they be  converted to equity, because of the Commission’s continued  liquidity constraints.  Pursuant to Government decision to advance funds to BCL  liquidator of up to P1.14 billion to meet the cost of liquidation,  disbursements have been made to-date in the total amount of  P1 112 510 527 and were accounted for as follows:-   A total amount of P900 566 097 had been paid as loan from  the Public Debt Service Fund although the loan agreement  spelling out the terms could not be produced for audit  verification purposes.   The balance of P211 944 430 was disbursed as an advance  from Government revenue – under Section 33 (1) of the Public  Finance Management Act. Arrangements would need to be  made for the clearance of this advance.  22. Statement of Investments and Loans Made from Special Funds –  (Statement No 8) Public Debt Service Fund  (a) Botswana Meat Commission – P354 000 000  (b) Bamangwato Concessions Limited – P900 566 097 