INTERNAL AUDIT UNIT

RESPONSIBILITIES

• To ascertain that payment vouchers have been properly prepared and valid for payment.


• Ensure adequate examination of the attachments to payment vouchers for proper authorization and validity of the documents.


• Ensure availability of funds for the payments.


• Ensure physical inspection of all items purchased for actual delivery and usage.


• Ensure that contracts awarded follow the tender procedure of PTB; Procurement Law etc. except there are specific reasons to the contrary.


• Ensure dummy payment vouchers are prepared where approved sum involved exceeds accounting officer’s limits.


• Ensure bulk payment vouchers are pre-audited before payment is made.


• Ensure prompt and adequate collection of revenue due to government, if any.


• Ensure that amount paid tallies with amount shown on manifest and report variation (if any).


• Ensure all collections are paid directly by the clients to the government bank accounts.


• Ensure that salary schedule is viewed on Oracle in order to avoid over/under payments and any other misstatement since Audit now have access into Oracle database (view only).


• Ensure that payments made are truly what they were due for.


• Carry out extensive checks on salary schedule for any material differences.


• Ensure that asset register is maintained.


• Ensure Assets are physically inspected and compared result against the asset register.