• 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.