 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)  i) Housing Fund  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.  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:-  Okavango Sub-District  337 563.70  City of Francistown  595 182.60  Gaborone City Council  666 491.58  473 000.00  Tlokweng Sub-District  687 293.93  2 759 533.00  14 