However, the report reveals that there was no documentary evidence, such as receipts, to confirm the amounts submitted, making it impossible to verify whether the declared sales figures were accurate. “The absence of such documentation means the office could not confirm if the amounts submitted to the fund reflected the actual sales by the companies,” reads part of the report. Alarmingly, the report also reveals that only six petroleum companies submitted the levy, despite there being 75 companies licensed by the Botswana Energy Regulatory Authority (BERA) as of March 31, 2022. The reasons behind the exclusion of the majority of the companies remain unclear. The reports says this discrepancy suggests a potential loss of revenue and further raises concerns about the fairness and comprehensiveness of the levy collection process.
Further scrutiny of the fund’s administration uncovered that the department failed to reconcile the receipts received from petroleum companies with the amounts reflected in the bank statements. This omission, the report further points, contravenes basic accounting standards and internal control procedures. In addition, not all companies submitted proof of payment, a direct violation of the Road Levy Collection Fund Order of 2001, particularly paragraph 9(c), which mandates the accounting officer to maintain an account of all receipts of the fund. Nonetheless, the Auditor General has called for immediate corrective measures to improve compliance with financial regulations and ensure that all licensed petroleum companies are brought into the levy collection net. The findings are likely to spark public debate and pressure authorities to enhance oversight over how public funds are collected and managed, especially in critical sectors such as road maintenance and infrastructure development, which are funded by the levy. Back in 2021, part of this money, P600 million was used by the then Ministry of Transport and Communications and was channeled through COVID-19 relief fund something that impacted badly on maintenance of the road especially after they were destroyed by heavy rains towards the end of the same year. Last year, the Gaborone City Council (GCC) also requested 50% of the levy to maintain the city’s deteriorating roads, a clear indication that this money remains useful.
