3.4 Other Receivables  3.5 Agreement between BoFiNet and Government of Botswana  133. Botswana Geoscience Institute  2.0 Accounts  2.1 Audit Opinion In the opinion of the auditors:  The auditors noted a duplicate payment of P828 302 made to  BURS for December 2016 PAYE. The first payment was made on  the 18 January 2016 and the second on the 13 May 2016. Although the company had recorded the amount as a receivable from BURS, management had not engaged BURS in  order to have the amount either refunded or set off against any  other month’s PAYE payable balance.  Management in response stated that they had since engaged  BURS, and BURS had given guidance on how to resolve the issue.  The auditors noted that there was no agreement between  BoFiNet and the Government of Botswana for the Government  Data Network (GDN) project that BoFiNet was implementing on  behalf of the Government. In response management stated that BoFiNet had been engaging Government to have a contract in place but the  matter could not be concluded. However, the Government had  appointed BoFiNet as project manager for GDN.  The financial statements of Botswana Geoscience Institute for the  financial year ended 31 March 2018 were audited by Messrs Mazars,  Certified Auditors, who were appointed by the Board in terms of the  Botswana Geoscience Institute Act, 2014.  The financial statements presented fairly, in all material respects,  the financial position of Botswana Geoscience Institute as at 31  March 2018 and its financial performance and cash flows for the  year then ended, in accordance with International Financial  Reporting Standards. 122 