“While all the transactions of the Special Fund are expected to be accounted for through the BDF rewards and Fines Fund, at the time of the audit, I could not obtain clarification on the BDF Fines Recoveries being accounted for under the main Advances Accounts of Government and explanation for the credit balance of P3 590 389, under this account and how it is proposed to be cleared.
The expenditure of P382 500 from the Fund related to assistance to wives and families of deceased soldiers in the total amount of P97 500, as provided for under Section 177 (3) of the Botswana Defence Force Act, and the payment of P285 000 to soldiers in connection with the deaths of their families. These latter payments are not provided for in the Act.
While the Commander may exercise discretion in these matters, but these payments are made with such regularity that they have almost become a normal feature of the Fund, and have almost become entitlements. My view is that discretion has to be exercised within the spirit and intent of the provisions of the Act under question, in this case assistance being restricted to the deaths of soldiers and not of their families.” Auditor General Pulane Letebele