Undoubtedly, the funds used in the purchase of these stores  constituted wasteful expenditure.  An audit inspection which was conducted at the above hospital gave  rise to the undernoted observations. I addressed these observations to  the Accounting Officer in October 2018, but at the time of writing this  report I had still not received her comments. The observations which  were of some concern were the following:-  The machines in question were:-   MRI Machine-which is the only one in Government facilities  countrywide.  (d) At the time of the audit the Department had compiled a list of  expired drugs covering the period from April 2010 to March 2018  in the total amount of P26 162 205. While this rate of drug-expiry  may be reasonable relative to the Departmental budget, I am of  the view that arrangements should be made for the destruction  of these items as soon as conveniently possible after expiry,  rather than accumulating them for a period of over 8 years, as in  this case.  (a) The arrears of revenue of the Ministry as reflected in the Annual  Statements of Accounts as at 31 March 2018 was shown as P575 868, while the figure shown in the hospital registers was P1 440 970 at the time of the audit inspection covering the  period going back to 2013/2014. This is an indication that the  figure submitted for inclusion in the Annual Statements was  understated. Furthermore, I consider this level of arrears at the  hospital rather high given that Government does not provide its  services on credit.  (b) It was noted that the hospital had engaged a contractor on a  36-months contract for the provision of facilities management  and maintenance services, which entailed determination of the  hospital maintenance requirements and upkeep of all building  services, fixed plant and machinery as well as building fabric,  including kitchen and laundry equipment. While this is so, a  number of machines were reported to be dysfunctional to the  detriment of hospital service delivery.  67. Audit Inspection – Nyangabwe Referral Hospital, Francistown  Sodium Chloride  1 000  54 