It is simply this, the government can only provide services which are paid for by its citizens, that is, the tax payers. When the government provides a service it can proceed along several paths. Firstly, it can charge the full cost recovery, that is if the service cost $ to provide, then that will be the fee.
I will then raise the issue of the need to increase the supply and quality of  BIS Review 124/2010  1  accountants in Botswana and urge you to be actively engaged in the area of accounting principles and reporting.