public cause for concern.

On the one hand, the latest Auditor's report shows that more than a quarter of a million dollars are missing from pension funds and more than $5.5 million in payroll taxes have not been paid from the 1997-1998 financial year.

Meanwhile, the Government, just four months after unveiling its first Budget, is seeking an extra $4.2 million for spending.

The good news in all of this is that Auditor Larry Dennis, after decades of delays, is up to date on Government accounts. He is to be commended for this, even if publishing up to date accounts means that some departments or recipients of Government funds do not have up to date figures.

What it does do is give some sense of the true state of Government finances and it should enable Government to take steps to remedy problems quickly.

One such area where the Government should move quickly is on the collection of Government pensions. Whether Mr. Dennis' proposal for fining civil servants who fail to collect the funds is workable is debatable; but what should be done is that employers need to be pursued more vigorously and fined -- or jailed as this amounts to theft -- when they have failed to pay.

It is worth restating that Government is not to blame for this shortfall which occurred on the previous Government's watch. That does not mean that the problem should not be dealt with now.

And the still new Government is not entirely blameless. It took credit for putting together a business-friendly Budget which raised few taxes this year and left the Government with a healthy projected surplus. It deserves credit for that, but it could be argued that the surplus is now being whittled away with previously unforeseen expenses.

Of course, it was not unknown for the previous Government to come up with supplementary estimates which were sometimes years old and this Government might be able to claim that it is simply being more responsible and accountable.

There is some merit in that, but it is still surprising that just three months into the financial year, 12 Government departments have found that they need more money; that is a dangerous precedent, especially if steps are not taken to recoup the shortfall in tax revenues.

GOLDEN MOMENT EDT Golden moment "We sent down a team of seven athletes and we have three medals -- a gold and two silvers -- and two fourth place finishes, so out of seven people we have five who have really achieved something.'' That was the opinion of Bermuda Track and Field Association president Judy Simmons after Bermuda's successful performance in the CAC championships in Barbados last weekend.

Track and field athletes participate in the loneliest sports, often for little reward or attention, depending on no-one but themselves for success. Gold medallist Brian Wellman has long carried Bermuda's banner and has been an example to all with his dedication and sportsmanlike conduct. It's good to see silver medallists Kavin Smith and Terrence Armstrong joining him in the limelight. As Ms Simmons said, the whole team has done Bermuda proud.