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 Forensic – Breathalyzer training, DNA extraction equipment, ethanol, body bags, blood alcohol (P2 454 531) 

 Training – Expenditure on Police participation in 1000 km desert race (P85 029) 

As I have repeatedly commented in the past, in my view, the Fund has become an additional or alternative source of funding for the recurrent expenditures of the Botswana Police Service. For example, a number of vehicles were purchased from the Fund for the Transport and Telecommunications Branch, instead of using P32 057 580 appropriated for this purpose in the recurrent expenditure estimates, out of which only P1 387 301 had been used. 

## i) Housing Fund 

The Housing Fund was established by Housing Fund Order (Statutory Instrument No. 51 of 2015) for the purpose of providing housing for beneficiaries in Botswana to be identified by Government from time to time. 

In my report for the year ended 31 March 2016, I had indicated that following the establishment of the Fund, all councils were required to transfer all the Revolving Funds balances under their control to the Housing Fund; and that out of P221 560 355 only P197 487 125 had been so transferred as on that date. In my report for last year I had stated that the accounts of the Fund for 2016/2017 had not been submitted for inclusion in the Annual Statements of Accounts. 

However, a review of the accounts for the financial year 2017/2018 had shown that no housing transactions had been reported through the Fund for 2016/2017 financial year as the brought forward balances were of 2015/2016. The audit of the accounts for the year had also revealed other shortcomings which suggested incompleteness of the financial statements, thus: the figure of P2 759 533 in the Income Statement represented receipts from 4 Councils as follows:- 

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