3.2  Insurance Cover not Taken for Some Assets  3.3  Unique Numbering of Assets in the Fixed Asset Register  176. Statistics Botswana 2.0 Accounts  2.1 Audit Opinion budget of P10 million had been approved and would be utilised  to replace the old assets.  Auditors noted that some assets such as porta-cabins, furniture  and fittings and office equipment were not insured. Only motor  vehicles were insured and ICT equipment was only insured after  year-end. In response management stated that the remaining assets would  be insured during the financial year 2018/19.  The auditors noted that, as in the previous year that some fixed  assets were not coded. This made it difficult to verify the physical  existence of fixed assets since they were not uniquely identifiable.  In response management pointed out that the process of tagging and physical verification was in progress and the majority of assets had already been tagged. All assets would be  tagged by the end of December 2018.  The financial statements of Statistics Botswana for the financial year  ended 31 March 2018 were audited by Messrs PricewaterhouseCoopers, Certified Auditors, who were appointed by  the Board in terms of Section 24 (2) of the Statistics Act, 2009.  In the opinion of the auditors:  The financial statements presented fairly, in all material respects,  the financial position of Statistics Botswana as at 31 March 2018,  and its financial performance and its cash flows for the year then  ended in accordance with International Financial Reporting  Standards.  193 