and submission of the estimates and the collections thereof, as  illustrated below –  (i) VAT claims is a regular revenue item in this Mission, but had  been omitted in the revenue estimates. The collections  totalled P37 039 in the year under review and was P105 897  in the previous year.  (ii) Although a total of P135 444 had been paid by the Mission  to the service providers in medical expenses, only P9 825 is  recorded as having been claimed and received from  Medical Aid.  (iii) The interest on deposits which makes up 85% of the Mission  Revenue estimates has been consistently inflated and  therefore unrealistic relative to the actual collections over  the years.  b) The Mission expenditure for the year under review was P23 038 389. Out of this amount, P1 964 203 was for rentals on  properties leased by the Mission. At this level, I consider the  expenditure significant, which ranks second at 9% after salaries  and allowances at 60%. In this connection, I have inquired from  the Accounting Officer if any consideration had been given to  the possibility of purchasing, at least, some of the properties,  given that the Mission is one of the oldest ones, dating back to  1966. While the capital sum required for the purchases may be  substantial, there could be savings on rentals over time.  c) In connection with the leased properties, it was noted that the  Mission had taken out insurance policy on the buildings and  Government-owned contents of those properties. The insurance  on buildings covered all perils including subsidence. In this  regard, I have sought the Accounting Officer’s comments on  Government’s insurable interest on buildings that it does not own,  but has only leased. My view is that the insurable interest of those  properties should lie with their owners.  d) In the year under review, the Mission did not have a provision for  the purchase of motor vehicles under the Special Expenditure  subhead. Consequently, an arrangement was made with a  commercial institution for financing the purchase of 2 official  vehicles through a hire purchase scheme at a monthly instalment of P12 106 and the expenditure charged to maintenance and running expenses vote. This method of financing the purchase of such high value assets as vehicles is  outside of the normal government budgetary procedures.  69 