The Commission is funded by Government grants, and in the year  under review the grant was P90.33 million, representing 91.6% of  total income, while other income was derived from, among  others, stadium fees, Debswana Re Ba Bona Ha and reversal of  accruals.  An amount of P32.50 million was distributed to 39 affiliates and  associates, with allocations ranging from P62 109 (lowest) to  P6.50 million (highest). The Botswana National Olympic Committee received the highest amount of P6.50 million followed by the Botswana Football Association which received  P6.00 million.  Additionally, an amount of P18.86 million was used to fund  special projects such as Elite Scholarship Fund, IWG Women and  Sport, Sports Development Fund, Botswana Games, AUSC Region  5, Zebra Athletes Fund, Women and Sport Botswana and Sports  Volunteer Movement.  The Commission had been incurring losses over the past years  which had accumulated to P67.37 million as at 31 March 2018  and its current liabilities exceeded current assets by P16.10  million. Therefore, the Commission’s ability to continue as a  going-concern is dependent on the Government’s continued  financial support. As at 31 March 2018, the working capital position of the Commission showed current assets of P5.79 million and current  liabilities P21.89 million resulting in a net current liabilities position  of P16.10 million. Included in the current liabilities is provisions for gratuities and  leave pay of P3.18 million.  2.3  Working Capital 3.0 Management Letter 3.1  Stadia Income The following were some of the significant matters raised by the  auditors and the management responses thereto: The auditors identified weaknesses during their review of the  controls surrounding stadia income. As per the contract with the  Botswana Premier League, the Commission was entitled to 25%  144 