Unit
Pre-payment Audit Unit
Overview
The Pre-payment Audit Unit examines payment documents before any sum is paid, to confirm that they meet their legal and accounting requirements and carry the necessary allocations and approvals. It is the first line of defence against irregular payments.
Responsibilities
- Auditing payment vouchers and their attachments before they proceed to payment.
- Verifying the availability of funds and the authority of the official ordering the payment.
- Matching amounts against contracts, administrative orders and supporting lists.
- Confirming that legally required taxes and deductions have been withheld.
- Returning incomplete documents to the units concerned with the reasons stated.
- Keeping a register of audited documents and their audit dates.
