2.0 Accounts 2.1 Audit Opinion 2.2  Basis for Opinion  2.3 Financial Results In the opinion of the auditors:  Except for the effects of the matter described in the Basis for  Qualified Opinion section of their report, the financial statements  give a true and fair view of the financial position of Botswana  National Productivity Centre as at 31 March 2018, and of its  financial performance and cash flows for the year then ended,  in accordance with International Financial Reporting Standards.  The auditors were unable to obtain sufficient and appropriate  audit evidence, which confirmed that the Centre had legal title  and rights to a property recognised on the statement of financial  position as at 31 March 2018, with a carrying amount of P46 082 400. The depreciation charge in the statement of  comprehensive income relating to the property was P1 568 800  and the accumulated depreciation since capitalisation was P3 137 600. As indicated in note 17 of the financial statements  the Centre was in the process of obtaining title and ownership of  the land and buildings and this was the management’s basis for  recognition of the property on the statement of financial position. The title of the land and buildings was in favour of the  Government of Botswana. The entity occupies the land and  buildings on a free rental lease arrangement.  In the year under review, the Centre recorded a surplus of P6.11  million, compared to P3.92 million in the previous year. Income  declined by P224 946 (0.44%) from P50.71 million in the previous  year to P50.48 million in the year under review, while expenditure  on the other hand decreased by P2.42 million (5%) from P46.79  million to P44.37 million during the same period.  The Centre is funded by Government grants, and in the year  under review the grant was P46.62 million, representing 84% of  the total income, compared to P42.87 million in the previous  year. Other notable income of P6.60 million was from sale of  services, which was P176 806 lower than the previous year.  142 