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11.
12.
13.
14.
15.
16.
The recipient of every amount paid by cheque or in cash is to be requested to acknowledge its receipt in writing.
The authorities under paragraph 10 and the acknowledgements under paragraph 11 are to be annexed to the
monthly accounts.
Accounting
The Assistant Accountant is to record currently every sum received and every payment made, including those in respect of suspense items.
In addition every lodgement in the bank and every transfer and every payment from the Main banking account is to be recorded in an account book under a Main Banking Account heading, and the balance is to be recorded at the end of each day. Similarly with the Subsidiary banking account every transfer from the Main banking account and every transfer or cheque issued is to be recorded under a Subsidiary Banking Account heading, and the daily balance recorded. In both accounts the balances are to be agreed with the bank statements.
Checking
At least once a month the Assistant Accountant is to check all account book postings prior to his reconciliation.
The Secretary General will arrange for a surprise check to be made at least once in each calendar quarter. The duties of any officer deputed to carry out this task are as follows. He will, initialling the relative accounts when satisfied,
(a) check the cash, etc., in hand and agree the total
with the amount recorded in the Cash Book,
(b) verify that cash in hand is not in excess of
requirements,
(c) for one selected day check each bank transaction
recorded in the Cash Book with
(i)
the corresponding item in the account book relating to the Subsidiary banking account,
(ii)
the copy of the relative transfer form or cheque counterfoil, and
(iii) the bank credit or debit advice note,
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