ATTACHMENT J.1.07.pdf

PRE-AWARD FINANCIAL AUDIT CHECK-LIST

REQUIRED DOCUMENTATION

1. Description of major functions for each department of the organization (if available)

2. Financial Plan (Budget) for the Organization

3. Financial Reports

4. Bank Reconciliation File

5. Journal Voucher File

6. Petty Cash Voucher File

7. Accounts Receivable and Accounts Payable records

8. Evidence of receipts prepared for funds received (Receipt Book)

9. Evidence of lodgments made to the bank

10. Print Out of detailed General Ledger (most recent)

11. Check Disbursement files with all supporting documentation (including travel vouchers)

12. Fixed Assets Register

13. Contracts or Letters of engagement for employees

14. Evidence of Position Description for employees

15. Evidence of system used to monitor employees working hours and to approve leave

16. Evidence of statutory deductions being made and remitted to the relevant authorities

17. Procurement records including:

Procurement requisition forms

Solicitation documents

Quotations/proposals

Documentation on selection and award choice

Purchase order/contract (if pre-numbered purchase order/contract logs)

Evidence of goods/services received