countersigned by the divisional head. Rates of Rates of Allowance No Allowance N/a yes Yes allowances allowances paid payments are request are not within authorized and form Clerk prescribed processed by the standing orders, Accounts Clerk guidelines, after checking the standing circulars and payments to orders, financial supporting guidelines, regulations documents and circulars, regulations. financial regulations governing client activities. Transaction Fictitious or Transactions are Yes Payment Dr yes yes processing fraudulent only processed advice transactions for payment after Clerk Cr have been the following has Pre Bank effected and been confirmed Audit recorded by the Accounts Clerk: All supporting are in
countersigned by the divisional head. Rates of allowances Rates of allowances paid are not within prescribed standing orders, guidelines, circulars and financial regulations Allowance payments are authorized and processed by the Accounts Clerk after checking the payments to supporting documents and regulations. No Allowance request form standing orders, guidelines, circulars, financial regulations governing client activities. Clerk N/a yes Yes Transaction processing Fictitious or fraudulent transactions have been effected and recorded Transactions are only processed for payment after the following has been confirmed by the Accounts Clerk: All supporting are in Yes Payment advice Clerk Pre Audit Dr Cr Bank yes yes
DPF%201.1%20System%20description.docx