91. Arrears of Revenue  92. Audit of Accounts – Department of Lands (a) A review of the official receipts issued had indicated that large  sums of money, ranging from P10 000 to P80 000, had been  received in cash for purchases of plots by members of the public. Follow-up inquiries with Departmental officers had elicited that  the cash transactions of these amounts had not been reported  to the Financial Intelligence Agency, in accordance with the  requirements of Financial Intelligence Act.  (b) Although the Department had made financial provision of P23 246 480 in the Estimates of Expenditure for 2017/18 for the  payment of Government’s contribution to the Gaborone City  Council in lieu of rates on its rateable properties in the Council  area, this money was never paid over to the Council in that year. The explanation given for the non-payment was that there was  an outstanding query regarding past payments which had been  made without invoices against identified Government properties  in the Council area. The Department has since taken up the  Following the audit of the accounts and records of the Department for  the financial year ended 31 March 2018, I addressed my observations  to the Accounting Officer drawing his attention to some of the  weaknesses and shortcomings that had been noted during the audit. The main ones of these are summarized below-  As mentioned elsewhere in an earlier paragraph, there is the long  outstanding matter of the Consumer Water Accounts involving an  amount of P14 887 353), which has still to be resolved.  While the Ministry does not lease Government properties on credit, the  accumulation of rental arrears has gone out of control and actual  collections are significantly low and some revenue debts abandoned. The table below illustrates the state of arrears of the Ministry relative to  the revenues collected.  Recurrent  Revenue Revenue Arrears Arrears Revenue Collected Item 01/04/2017 Collected Abandoned 2017/18 Rent, State Land  4 423 890  804 056  102 387  7 499 479 Rent, Offices  1 048 354  949 821  44 000  1 451 740 Telephones (DWS)  24 029  1 310  15 282  30 144 Borehole Leases  1 274 842  553 642  4 632  1 506 263 75 