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:  In all the years since inception in 2015 no expenditures had been  incurred from the Fund, implying dysfunction of the Fund.  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.  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  15  k) National Disaster Relief Fund  j) Sir Seretse Khama Memorial Fund for the Handicapped  Central District Council  11 542 823.72  City of Francistown  510 361.10  Gaborone City Council  12 363 955.83 