Some of these companies were not in the healthcare business, or were formed in the wake of the pandemic to cash in on relief funds. Some of them spent only 5% of the funds on personal protective equipment, while 40% went to the directors. Water tanks were installed at KwaZulu-Natal schools at multiples of their commercial value, a R168 million tender for water and sewer project in the Eastern Cape was not delivered by the municipal manager, a R4.8 million tender for a Covid-19 awareness campaign cannot be accounted for, and a R37 million tender issued under the emergency regulations by the Department of Public Works and Infrastructure, resulted in a poorly constructed fence at Beit Bridge border post of which large parts were soon stolen.