Expenditure processing flowchart

Certify claim If claim is rejected

Authorises claim

4.5.3 Voucher preparation for claims above the specified limit

4.5.3.1 All officers making an expenditure claim above the specified limit shall complete the claim voucher form (bill) (form 4B). All sections of the claim voucher form shall be completed in full. The following details must be shown on the claim voucher:

• details of the officer making the claim

• the name of the supplier with National Tax Number (NTN) and full postal address. In case of partnership, companies, association, societies, etc., the registered tit le

• actual dates of supply or periods of service and the location and nature of service or work in respect of which expenditure is incurred. Each claim should be accompanied by all necessary supporting documentation

• an account number and the name of the expenditure head to which payment will be charged

• a reference number of the contract account, or other registers as the case may be

• for payments in respect of contracts for buildings, works and services, the full amount of the contract and progress payments supported by certificates given by the relevant engineer, architect or other delegated officer as the value of work completed

• deductions made (e.g. withholding tax, security, adjustment of advances etc.)

• a copy (2^nd copy) of the sequential purchase order attached to the claim voucher.

4.5.3.2 All claim vouchers shall be issued by the department/entity with a unique sequential voucher number. This shall incorporate a reference number for the particular department/entity (the DDO). The DDO must account for any ‘gaps’ in the sequential number series.

4.5.3.3 The officer making the claim shall provide a statement that the supplies have been received in good order and condition and have been entered in the assets/stock register, and/or the services have been satisfactorily carried out, as provided for in the contract or purchase order.

This shall not apply in circumstances when a deposit or payment in advance as a condition of fulfilling a contract, is unavoidable.

Unavoidable payments in advance include travel tickets, subscriptions and various application fees and deposits which are normally prepaid.

Prior approval of such expenditure, by a delegated officer, is still required and must be accompanied by a certification that payment in advance is necessary and unavoidable because of the nature or terms or conditions of the contract for the supply of goods/services. In these cases, the following additional procedures must be followed:

• the claim voucher must be prominently stamped “PAID IN ADVANCE”

• the delivery of outstanding goods and services should be followed up at regular intervals by the department/entity.

4.5.3.4 Where a duplicate claim voucher is issued, it shall have the word

“DUPLICATE” written or stamped prominently upon the face of the voucher. The duplicate claim vouche r shall also have reference to the original claim voucher. Where a duplicate claim voucher is issued, the officer shall state the reasons for its issue.

4.5.3.5 Where payment relates to a commitment previously entered into by the entity, the claim voucher shall give reference details to the

commitment advice form already sent by the DDO to the DAO/AG/AGPR office (also see Section 4.3.3).

4.5.3.6 Particulars entered on all claim vouchers shall be typed or written in ink, and be free from erasures. Where an alteration is found to be necessary, the word or figure shall be ruled through and the correction made. All such alterations shall be initialled by the officer making the claim. Where there are numerous alterations a fresh claim voucher shall be prepared and the original claim voucher shall be cancelled and filed by the officer.

4.5.3.7 The claim voucher shall then be presented to a delegated officer, within the same department/entity, for approval.

4.5.4 Approval of expenditure

4.5.4.1 The approving officer shall approve the claim voucher (bill) if satisfied that payment can be made under his/her delegated financial powers.

4.5.4.2 The approving officer shall review the claim voucher and all relevant supporting documents, including the authorised purchase order.

4.5.4.3 Every delegated officer who approves a claim shall have an “Official Stamp” for that department/entity. The delegated officer shall put the official stamp on the claim voucher once he/she approves the claim for payment.

4.5.4.4 The approving officer shall ensure that the account to which the voucher is to be charged is correct and is shown on the face of each voucher.

4.5.4.5 The approving officer shall ensure that the service or supply has been performed or received, or, where it is necessary to pay in advance, the payment is properly due.

4.5.4.6 If the approving officer is not satisfied with the claim he/she shall not approve the expenditure and return the claim voucher and any

supporting documents to the officer who prepared the claim, with written reasons for refusal.

4.5.4.7 Once the officer who prepared the claim rectifies the reasons for refusal, he/she can re-present the claim to the approving officer for approval.

4.5.4.8 If the approving officer is satisfied with the claim, he/she shall sign the original claim voucher and initial all documents supporting the claim. This shall indicate the capacity in which the approving officer has signed and the date of signing.

4.5.4.9 The approving officer shall send the following documents along with the original claim voucher to the relevant DAO/AG/AGPR office.

• original approved purchase order

• attested copy of approved contract with the supplier (where applicable)

• original approved bills (invoices) from the supplier.