The Internal Audit Unit conducts regular examination of books and records, which include:
- Cashbooks: There are 3 cashbooks maintained by the Office (i.e. Running Cost, Other Charges and Staff Housing Loan), all payment vouchers were entered into the cashbooks and balances in respect of opening balance, total remittance, payments, and amount carried forward were detailed at the end of each month.
- Vote Book: Vote books were opened for Running Cost and Other Charges; payment vouchers were recorded into the vote book. There was proper classification of expenditure into head and sub-head in the vote book.
The Unit is also charged with the responsibility of conducting prepayment audit which include:
- Auditing of Payment Vouchers
The analysis of payment vouchers during my stewardship is stated below:
- Staff Verification Exercise
The salary bank schedule was audited on a monthly basis. The total sum of salary paid from till date is stated below:
Gross payment –
Net payment –
- Purchase / Supplies
Purchases made were checked promptly at the point of receipt into the store to ensure that they were charged into store for proper recording into the store ledger. The Unit also ensured that the in and out of the store items (i.e. checking and stamping of store receipt voucher and store issuance voucher) to ensure compliance with the financial regulations. All the payment vouchers raised were audited and it was observed that relevant documents and approvals were attached with the voucher