45. Late Accounting for Dividend Payment  My review of the audited accounts of the Botswana Housing Corporation for the year ended 31 March 2018 had indicated that the  Corporation had paid to Government a dividend of P20 205 000 from  the accumulated dividend balance under arrangement with Government. However, the revenue accounts of Government for the  year under review had shown that only P9 344 928, net of withholding  tax, had been credited in respect of the first instalment. The second  instalment of the same amount which was paid in January 2018 was  not accounted for until August 2018. This indicated a delay of 6  months in accounting for revenue received which had resulted in  understatement of revenue under this account: all revenues should be  accounted for promptly upon receipt.  39 