The Public Accounts Committee (PAC) of Parliament has in their final reports to House of Parliament stated that they have implored on the National Mineral Agency (NMA) to collaborate with the National Revenue Authority (NRA) to ensure that the US$799,029 is located. The Committee noted from the review of the Auditor General’s Report that the auditors examined 28 royalty receipts issued by the NRA in 2016 based on bank confirmation (credit advice). The Report however disclosed that two payments in the bank statements of the Mineral Resources Treasury Account USD291,737 approximately Le 1, 700,140,949 and USD 507,292 approximately Le 3,622,014,150 for SMHL and Sierra Rutile (SL) Ltd. respectively were not traced in their respective accounts. The Committee has advised that the said amounts be reflected in their respective bank accounts without further delay, otherwise an uncompromising action would be meted on both institutions. When the Agency appeared before the Committee they were asked to respond to the following audit queries; assessed revenue not reflected in the designated account, late payment of royalties and lack of independent verification of the selling prices of bulky minerals. The Committee maintained that even though an investigation was carried out by the NRA, the amounts were not posted into the designated account. In his response, the Acting Director General said that the NMA had a responsibility to compute royalties and the NRA should also report the clients who had paid to NMA. The former Director General of NMA spoke about the MOU entered into between NRA and NMA.