SEVERAL pages from a receipt book used for the collection of court fines went missing at Choma Subordinate Court, making it difficult to establish the amount that could have been collected, the Auditor General’s report has revealed. According to the estimates of revenue and expenditure for the financial year ended 31st December 2015, a revenue provision of K10,164,767 was made to the Judiciary, against which K19,152,592 was collected, resulting in an over- collection of K8,987,825.n It was reported that court fines were estimated at K3, 167, 709 and the actual revenue collected was K7,900,974 – resulting in an over-collection of K4,733,265. However in Choma, several pages of receipt book no. 4176590 ranging from 4176550-4176600 used for the collection of court fines was missing, and therefore it was not possible to establish the amount that could have been collected. The report stated that the examination of accounting and other related records maintained at the Ministry of Justice headquarters and selected provincial offices carried out in April 2016 found that K2,650,290 was reported in the revenue returns while K3,136,276 was actually collected, resulting in under- reporting of revenue amounting to K485,986. Findings at the ministry headquarters and selected provincial stations revealed that K7, 338 was unaccounted for in that the cash was neither banked nor on hand, contrary to Financial Regulation no. 129, receipt books and cash books.