WP Ref:

Page 1 of 3 NATIONAL AUDIT OFFICE WORKING PAPER

Account: Japanese Rice Project Prepared By: Fatima Saho

Year: 1 January 2019- 31 July 2020 Date: 10th June 2020

Subject: Payments without Adequate Supporting Document

Time 11:23
End

Objectives

Accuracy: To confirm that accounting records are mathematically correct and transactions
have been recorded accurately

Completeness: To ensure that all underlying transactions that should have been recorded
were appropriately recorded

Occurrence: To confirm that the transactions and events have taken place in the name of the
entity for the period under review i.e. no such information is fictitious or fraudulent

Value for money: To confirm that a transaction or event relating to expenditure represents the
economical acquisition as well as the efficient and effective use of resources

Regularity: To confirm that relevant laws and regulations that should have been observed
were adequately complied.

Method
 Check whether payment vouchers (PVs) are appropriately prepared for all transactions.

 Review the PVs to confirm evidence of approval, authorization, and supporting

documentation.

 Confirm that the amount on the payment voucher agree with the supporting documents
attached and trace the amount through the cashbook.

 Compare the PV amount to the withdrawal voucher made from the approval letter to see
if they agree.

 Check that payment vouchers were correctly classified, serially numbered and recorded
correctly in the cashbook.

 Check the payment voucher to confirm evidence of benefiaries appending their

signature as evidence of receipt.

 Check to confirm authentic receipts are attached with the business logo on the receipt
 Result:

During the examination of the payment voucher reveals that the under-listed payments
amounting to D87, 200.00 were made without attaching the receipt or recipient signature

Management Letter Point

Payments without Supporting Documents Attached

Section 26 Sub-section (21) of Financial Regulations 2016 of the Government of The Gambia
states that:
‘‘Payment vouchers shall be accompanied by the appropriate supporting documents which
may include original invoices, time pay sheets, and local purchase orders’’
Subsection (23) went further to state that;

‘‘Where an original invoice is lost, a copy should be obtained and certified by the
authorizing officer that payment has not previously been made’’.

During the examination of the payment voucher, we noted from the under-listed payments
amounting to D87, 200.00 were made without attaching the receipt or recipient appending their
signature, they were improvising a self-made receipt to use as receipt were recipient append
their signature which does not have any official logo.

DATE PAYMENT DISCRIPTION PAYEE AMOUNT D

VOUCHER
4/10/2019 PV5GF19- Being payment to enable Kaddy 17,200.00
0024 participation of women Sanyang
vegetable growers in kombo
and Foni to the official handing
over ceremony of KR2 farm
equipment
4/10/2019 PV5GF19- Being payment to enable Lamin 70, 000.00
0024 participation of women Kuyateh
vegetable growers in kombo
and foni to the official handing
over ceremony of KR2 farm
equipment
Totals 78, 200.00

Implication

In the absence of supporting documents like receipt or the recipient appending their signature
or thumbprint with telephone numbers, we could not ascertain the validity of payments made
from the above transactions; and.
There is also a risk of misappropriation of these funds in the absence of confirmative evidence.
Priority Ranking

High

Recommendation

Relevant supporting documentation relating to these expenses should be obtained and furnish
to this office for our verification; and
In future, the management should ensure that payment vouchers are supported with sufficient
appropriate supporting documents to authenticate what the payment was meant for.