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On the other hand confirmation of remittances to the Fund had been submitted by the undernoted Councils but had not been captured on the accounts: 

<img src='content_image/449658.jpg'>

In all the years since inception in 2015 no expenditures had been incurred from the Fund, implying dysfunction of the Fund. 

## j) Sir Seretse Khama Memorial Fund for the Handicapped 

The Fund was established by Statutory Instrument No 60 of 1981 for the purpose of assisting handicapped persons in Botswana by providing for their needs either in cash or in kind. It is funded by Government grants and donations. 

In the year under review, the Board of Trustees authorised the purchase of 16 wheel chairs to the tune of P422 925 in line with the purpose of the Fund. 

## k) National Disaster Relief Fund 

The purpose of the Fund is to provide assistance to national disaster victims in circumstances in which there is no provision in the estimates of expenditure as those disasters could not be foreseen. 

In the year under review the major expenditure was for the purchase of tents to the value of P5 234 780. Out of this amount, supporting documents for transactions to the tune of P2 326 700 could not be produced for verification purposes. Consequently, this expenditure is unvouched. 

As part of the audit of the Fund accounts, an exercise was undertaken to assess the extent to which tents bought for the purposes of the Fund had been managed and accounted for over the years. The selected sample covered the main warehouse in Gaborone and the Tutume district office, including satellite villages of Zoroga, Gweta and Dukwi Refugee Camp. The over-arching finding related to lack of proper accounting and accounting records, resulting in poor monitoring of the issues of these items of supplies in both Gaborone and the district office visited. There was no system of follow up on tents issued to 

