misstatements identified were corrected during audit. The auditors concluded that this system was also susceptible to  manipulation as it allowed for backdating the goods received  date. The auditors recommended that management should  engage the IT consultant to remove the function of back dating  as it could lead also to misstatements, caused by error or fraud.  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 has responded and stated that he is unable  to submit the audited accounts for the year under review as the audit  for the previous year i.e. 2016/2017, is yet to be finalised.  I am concerned that this is the fourth year running that the Agency has  not been able to submit the required accounts for my review. I  consider this situation unsatisfactory as it denies the National Assembly,  through the Committee on Statutory Bodies and State Enterprises, the  opportunity to examine the accounts of this body under the terms of  the Standing Orders of the House.  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 accounts 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 a result of delayed completion of audit of the previous two  year-end audits and resignation of key finance and accounting personnel during the period of audit. This is the third year running that the Authority has failed to submit the  required accounts for my review. I consider this situation unsatisfactory  as it denies the National Assembly, through the Committee on Statutory  Bodies and State Enterprises, the opportunity to examine the accounts  of this body under the terms of the Standing Orders of the House.  The financial statements of the Companies and Intellectual Property  Authority for the financial year ended 31 March 2018 were audited by  159. Citizen Entrepreneurial Development Agency  160. Civil Aviation Authority of Botswana 161. Companies and Intellectual Property Authority 172 