The report also revealed that some payment vouchers amounting to D464,227.00 were not presented for audit inspection and some were not numbered.
The report noted the procurements of goods and services amounting to D450,890.00 were made without the three required invoices from different suppliers.
It stated that a non-recognition of land and buildings in the 2017 and 2018 financial statements was noted and the valued land and buildings in 2019 at D19,915,000.00 and D99,208,000.00 respectively were treated as revaluation in the financial statements.
“The Bureau did not provide agreements entered into between them and the hospitals for treatment of their permanent staff for the years 2017, 2018 and 2019,” the report pointed out.
“Overpayment of salaries amounting to D15,260.69 to staff, and the payroll system did not include the history of some staff,” report disclosed.
It further disclosed that assets recognised in the financial statement for the years ended 2017, 2018 and 2019 were not confirmed.
“It is noted that the Bureau did not recognise or disclose some of its assets in the financial statements even though they are deriving benefits from their use,” the report stated.
It has been noted that loan recoveries of D756,387.75 from staff for the period July to December 2019 were not banked to the revolving loan account on time.
It has been observed that the Bureau issued un-authorised personal loans of D210,000.00 with interest rate of 3% which is in contrast with the Service Rule.
It was also noted by the report that the Bureau applies a lower interest rate of 1% instead of
5% as stated by the Service Rule.
“It has been noted that the Bureau did not perform monthly bank reconciliations for the period under review.”
“It has been observed that there is no individual ledger for each creditor. No policy for expenditure and deferred income in the financial statement
outlining the policies and treatments is adopted.”
According to the report, the accounts unit of the Bureau was manned by two staff who were responsible for the financial and payroll systems respectively.
“It has been observed that the Bureau was operating a payroll system called Easypay provided by SMATEQ IT Service. Differences in salaries between the hard copy and softcopy were realised. Differences between the Easypay payroll system and entries in the cash book in respect of loan deductions and recoveries respectively were discovered.”
“The Bureau did not have formally documented and approved user management standards and procedures in respect of financial (Quick Books) and payroll (Easypay) software systems. The Accountant and Payroll Officer solely manage the financial and payroll systems respectively without supervision.”
“The Accountant and Payroll Officer did not perform reconciliation between the financial and the payroll systems since they were not integrated to determine the accuracy of staff and their benefits.”
The Committee therefore recommends that management should provide the payment vouchers for audit inspection and ensure that every payment voucher raised is filled and numbered accordingly.
It is recommended that all procurements should be done in accordance with GPPA Act, rules and regulations. “Failure to do so will result in the concerned officer being reprimanded.”
It further recommends that all contract documents should be immediately submitted by the management for audit inspection.
“All the newly appointed staff should be paid the actual number of days worked for and not the whole month. The payroll software should be investigated to ensure that historical data of all staff is stored.”
