53. Accounting for Revenue Collections – Matsha Life Long Learning  Centre, Kang  not likely to deliver on the project. Furthermore, the advance should  have been recovered from the payment certificates in terms of the  agreement.  At the time of the audit in July 2018, the appointed revenue collector  at the above Centre under the Department of Out of School Education and Training had not remitted to the Treasury Cashier in  Hukuntsi, the revenue in respect of hostel charges, totalling P8 4980,  collected in the period from March 2017 to December 2017.  According to the account of the revenue collector, the Treasury  Cashier had declined acceptance of the deposit because of a routine  accounting technicality involving an account coding. In this instance,  the Treasury Cashier should have advised the revenue collector, or the  revenue collector should have sought advice from his supervisor, on  the course of action to take to ensure prompt and proper accounting  for public funds.  It is therefore disconcerting to note that the revenue collections had  not been accounted for to the Treasury Cashier for a long period of  well over 12 months, in contravention of the requirements of Financial  Instructions and Procedures with the risk of loss of those public funds.  44 