The fee paid by contractor’s engagement in the water sector by the ministry did not usually go through the Accounts Department of the Ministry. The contractors’ fees for supervision have been collected, kept and utilized by the Acting Director, Water Resources Department. For emphasis the contractors’ fee for supervision, which is 5% of contract sum, are invariably built into the contract sum. Attempts made in the audit to access details of the fees collected and how they were utilized were rebuffed by the Acting Director, Water Resources Department, who questioned the authority of the State Auditor General to examine the transactions. According to him, it was only the Honourable Commissioner that has the authority to ask for the release of the details of the transactions.