(o)  Conservation Trust Fund  (p)  Tourism Industry Training fund  In terms of the Fund Order establishing the Fund the purpose of  the Fund is to finance the conservations of elephants and the  development of community based projects for communities  living adjacent to elephants ranges. The Fund Order further  provides that the cost of management and administration shall  be met by the Department of Wildlife and National Parks.  On the foregoing basis, the following expenditures charged to  the Fund were, in my view, inappropriate to the Fund:  The expenditure of P18 268 939 from the Fund during the year  under review included the undernoted payments which I considered inappropriate to the Fund, whose main purpose is the  financing of skills training programmes for employees of the  tourism sector in key areas of the hospitality industry –  As I have repeatedly commented in the past the audit was  handicapped by lack of the spreadsheet with details of all tourist  enterprises and the revenue generated for the Fund by them.   Grant of P629 200 to Birdlife Botswana, which has no  connection to elephant conservation.   Purchase of office equipment (shredding machines, vehicle, computer, laptop, printer and camera) to the  tune of P480 062: the expenditure should have been  borne by the Department.   Grant of P589 746 to Chobe Enclave Trust for purchase of  vehicles for animal count, which covered all animals in  the area.   Botswana Trourism Organisation  4 594 822   World Tourism Day  547 649   Computers and Accessories  1 040 523   Promotional Material and Publicity  402 144  17 