##  Differences Between PPE Register and the General Ledger 

As reported to management in the last two financial periods, the entity had not been appropriately reconciling the fixed assets register to the general ledger. This led to a difference of P3 million in the depreciation charge between the GL and the fixed asset register. 

##  Authorisation of Expenses 

The auditors noted that the affiliate expenses which had exceeded the budgeted amounts were not authorised by a senior official. 

##  PAYE Remittance to BURS 

The auditors noted that the BURS remittance for some months had not been on time with repeated delays in the remittance of Pay–As-You-Earn (PAYE) on at least four occasions. 

##  Excessive Unused Leave Days for Employees 

As reported in the prior period the auditors noted that some employees had more than 80 days leave entitlement at the end of the current financial period. The total accrual as at 31 March 2018 was P1 651 669.85. It was also noted by the auditors that some employees had been accruing the leave days for more than 3 years. 

##  Duplication of Vendor Accounts 

From the review of the Commission’s vendor masterfile, the auditors noted that there were 89 accounts duplicated with different account numbers which may lead to transactions relating to one supplier being passed to different accounts. 

The auditors advised management to put in place procedures to follow up on all recommendations contained in the external auditor management letters, and ensure all responsible officials submit action plans to resolve the audit recommendations. The auditors also advised that there should be a systematic and timely follow-up on audit matters with focal persons and timelines being designated for each audit matter reported. 

