without much help; signs of stains on the ceiling indicated water  leakages; cracks along the wall in the washrooms are some of  the main defects in the building. Further, the report indicated  that the assessment was done without the assistance of ‘as-built’  drawings which could not be traced.  Clearly this unsatisfactory state of the building requires urgent  attention to save it from further deterioration and possible damage to the contents.  (c) At the time of the audit inspection, in June 2016, the outstanding  debts stood at P301 700 in respect of self-sponsored students’  school fees and P1 220 873 for “Courses and Book Fees.” In my  view, these levels of indebtedness are an indication of lack of  follow-up for the payment of the fees: The admission of students  into the College is always premised on the student sponsors’  undertaking to pay all the requisite fees.  (d) The College had experienced challenges of supplies of food  rations by suppliers who had been awarded tenders but were  unable to supply their allotted food items. This had resulted in  the College resorting to alternative sources and changes in the  menu, causing grave inconvenience.  (e) In March 2011 there was a break-in into the Learning Resource  Centre and items valued at P25 900 were stolen. The items stolen  included video projectors, digital cameras, camcorders, etc. The break-in and theft were reportedly reported to the Police,  but a formal loss report was never submitted to the appropriate  authorities in accordance with the terms of Supplies Regulations  and Procedures. As far as I am aware there has not been any  follow-up on this matter leading to finalisation of the case and  adjustment of the accounting records, despite the lapse of long  period since occurrence.  (f) Other losses at the College involved a laptop and 40 cm  television plasma which had neither been reported to the Police  nor a loss report submitted to the Ministry and through to the  Ministry of Finance and Economic Development. These lapses  indicate a weakness in the accounting and management of  valuable items of supplies under the custody of the College.  This situation points to the need for more careful screening of  tenderers in terms of capacity to honour their tender awards.  91 