Ensure the payroll is signed

Month

Name of employee

Basic pay

Others

Gross pay

PAYE

NIS

Other
deductions

Net pay

Gross pay
Prepared by

Checked by

Approved by

Ensure the
Ensure all changes
Ensure the employee's Ensure all aspects
Ensure employee
employee's
made to employee's
contract of employee of the employee's
signs for receiving contract agrees contract of employment
agrees with the basic
salary is correcly
pay
with the basic pay are approved by the
pay as per the payroll
computed
as per the payroll
authorized person

Ensure employees
are notified of any
changes made to
their contract of
employment

Ensure all salaries

not received are
banked

Name of client:
Intial
Year ended:

Prepared by

Compliance test:

Month

Date

Reviewed by

Receipt

Amount Date paid

Due date

Ensure all submissions are

done on a timely basis (i.e.
on or before the due date)

Number of days late

Name of client:

Audit Office

Year ended:

2011/2012

Prepared by

Compliance test:Cash Payment

Intial

Date

A.R

10/6/2013

Ensure expense is
correctly coded

Traced to QuickBooks

Reviewed by

Ensure the voucher is signed

Ensure the
Ensure voucher
transaction does
is properly
not exceed the limit
prepared
of $10,000

Verify the
transaction to valid
supporting
documents

A.Ifill

223014

6231

T.Simon

6261

D.Delph

6284

$3,010

D.Moffet

447748

6243

A.Ifill

$7,000

A.Ifill

96314

6231

117/11

D.Moffet

10864

D.Moffet

223461/224728

6284

6/4/2011

139/11

G.Carroll

$80

G.Carroll

627311

6263

19/04/2011

170/11

C.Harry

$7,343

C.Harry

693458

6284

4/5/2011

183/11

P.Smith

$5,000

P.Smith

128007

6284

20/05/2011

221/11

M.Permaul

$6,500

M.Permaul

6242

2/6/2011

251/11

K.Anderson

$900

K.Anderson

6294

21/06/2011

292/11

U.James

$1,805

U.James

303538

6284

1/7/2011

315/11

K.Anderson

$3,920

K.Anderson

272174

6293

14/07/2011

340/11

Y.Sooltram

$885

Y.Sooltram

3521

6294

3/8/2011

386/11

D.Moffet

$19,109

D.Moffet

436

6242

16-08-2011

409/11

P.Smith

$8,000

P.Smith

49713

6284

8/9/2011

460/11

A.Ifill

$9,060

A.Ifill

169523/581571

6231

22//09/2011

491/11

K.Anderson

$11,360

K.Anderson

1530114

6293

11/10/2011

525/11

G.Carroll

$780

G.Carroll

6294

27/10/2011

574/11

C.Parvattan

$4,500

C.Parvattan

6284

10/11/2011

619/11

D.Moffet

$17,107

D.Moffet

11621/9674

6242

23/11/2011

660/11

J.Persaud

$421

J.Persaud

2333034

6284

14/12/2011

721/11

A.Ifill

9295

A.Ifill

255158

6231

29/12/2011

767/11

J.Persaud

$14,862

J.Persaud

59654//350

6293

Checked by
(finance &
accounts
manager)

Prepared by
(accounts
clerk)

Date

Voucher#

Payee

Amount

13/01/2011

4./11

A.Ifill

$9,000

27/01/2011

33/11

T.Simon

$11,960

1/2/2011

38/11

D.Delph

$8,500

14/02/2011

58/11

D.Moffet

2/3/2011

79/11

18/03/2011

Approved by
(Director)

Received by
(payee)

Name of client:

Audit Office

Year ended:

2011/2012

Intial
Prepared by

Compliance test:Cheque Payment

A.R

Date
10/6/2013

Reviewed by

Ensure the voucher is signed

Ensure the
Ensure voucher
transaction exceeds
is properly
the cash payment
prepared
limit of $10,000

Verify the
transaction to valid
supporting
documents

Ensure expense is
correctly coded

K.Heera

6224

G.T&T

502877

6284

C.C.S Guyana ltd

59019

6282

$293,847

Metro Office & Computer Supplies

15618

6302

Grand Coatal Hotel

$37,120

Grand Coatal Hotel

111306

6284

04-438000

G.P.L

$590,731

G.P.L

15634699

6272

6/4/2011

04-438046

Narine's Liquor Store

$127,786

Narine's Liquor Store

257161

6293

12/4/2011

04-438055

Associated Industries ltd

$71,282

Associated Industries ltd

533353/533224

6284

5/5/2011

04-438105

RK'S Security Services

$661,478

RK'S Security Services

4856

6281

24/05/2011

04-438171

K.Heera

$112,660

K.Heera

6224

1/6/2011

04-438189

NT Computeac

$66,400

NT Computeac

128087

6282

22/06/2011

04-438260

Hamid's General Store

$200,307

Hamid's General Store

394/395

6242

5/7/2011

04-438284

N.P Electronics International

$16,465

N.P Electronics International

27830

6282

14/07/2011

04-564806

Rentokil Initial Guyana ltd

$74,668

Rentokil Initial Guyana ltd

25447

6283

3/8/2011

04-564876

Narine's Liquor Store

$90,055

Narine's Liquor Store

278304

6293

16/08/2011

04-564864

J.Dillon

$94,960

J.Dillon

556

6261

12/9/2011

04-564971

Micro Design Technology

$241,300

Micro Design Technology

87514/87965

6284

27/09/2011

04-565024

B.Adram

$28,000

B.Adram

11004851

6302

13/10/2011

04-565074

Bish & Sons Super Stop

$52,500

Bish & Sons Super Stop

1254

6293

25/10/2011

04-565129

Andre Howard Construction Services

$106,740

Andre Howard Construction Services

351

6242

11/11/2011

04-565188

Guyana Stationery & Office Supplies

$69,240

Guyana Stationery & Office Supplies

1795

6223

Checked by
(finance &
accounts
manager)

Prepared by
(accounts
clerk)

Date

Cheque#

Payee

Amount

17/01/2012

04-437891

K.Heera

$104,300

28/01/2012

04-437912

G.T&T

$48,000

1/2/2012

04-437914

C.C.S Guyana ltd

$87,000

7/2/2012

04-437922

Metro Office & Computer Supplies

3/3/2011

04-437973

14/03/2011

Approved by
Received by (payee)
(Director)

Traced to QuickBooks

23/11/2011

04-565262

Universal Bookstore

$139,835

Universal Bookstore

733126

6224

19/12/2011

04-565348

Luca Design & Print

$66,642

Luca Design & Print

229

6284

29/12/2011

04-565390

Garden City Cafe

$46,000

Garden City Cafe

6293

Name of client:
Intial
Year ended:

Prepared by

Compliance test: Cheque payment

Reviewed by

Ensure the voucher is signed

Date

Cheque#

Payee

Amount

Prepared by
(accounts clerk)

Checked by
(finance &
accounts
manager)

Approved by
(Director)

Received by
(payee)

Ensure the
Verify the
Ensure voucher
transaction exceeds transaction to valid
is properly
the cash payment
supporting
prepared
limit of $10,000
documents

Ensure expense is
correctly coded

Date

Traced to QuickBooks