| 1. |
PURPOSE
To ensure a uniform procedure for the handling of vouchers processed on the Basic Accounting System (BAS) and to ensure compliance with Chapter 8.1 of the Provincial Treasury Instructions
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| 2.1 |
Education Finance Instruction 1/2005, dated 31 January 2005, is hereby amended.
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| 2.2 |
In terms of Chapter 8.1 of the Provincial Treasury Instructions, the person authorising a payment must ensure that the requirements, as indicated in this chapter, have been complied with before proceeding with the payment.
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| 2.3 |
The BAS authoriser is responsible for the safekeeping of all vouchers until they are submitted to the Subdirectorate: Internal Control (Verifications) at Head Office.
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| 2.4 |
All directors must implement procedures to ensure that their authorisers comply with the requirements indicated in this circular.
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| 3. |
SUBMITTING OF VOUCHERS
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| 3.1 |
Each authoriser should draw a monthly document control report (DCR) for the first to the last day of each month. In cases where there is more than one authoriser per directorate, each authoriser should draw a DCR for his or her own user ID. The purpose of the report is to indicate all transactions that have been processed for a particular month.
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| 3.2 |
An authoriser should ensure that all the vouchers listed on that month's DCR are in his or her possession.
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| 3.3 |
The vouchers should be sorted numerically and submitted, together with the relevant DCR, to Subdirectorate: Internal Control, Room 703, Grand Central Towers, Cape Town by the 7th of each month.
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| 3.4 |
An official from the Verification Section and the official submitting the vouchers will validate that all vouchers are submitted as per the DCR and sign to certify that all vouchers have been received. This check will be performed to ensure that the documentation submitted is complete.
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| 3.5 |
Both parties must keep copies of the certified DCR for record purposes. This certified DCR will be used to compile the list of vouchers outstanding.
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| 3.6 |
A list of all vouchers outstanding will be issued monthly to all authorisers. Where vouchers are outstanding for longer than a month, the list will be issued to the relevant director for intervention.
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| 3.7 |
Furthermore, the official from the Verification Section will check to ensure that all documents submitted are originals and properly signed, and that all vouchers are accompanied by supporting documentation.
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| 3.8 |
A report indicating the discrepancies found will be issued to the relevant directors for comments and corrective action.
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| 4. |
COMPLETION OF PAYMENT VOUCHERS
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| 4.1 |
The following input forms must be submitted to the Subdirectorate: Internal Control at Head Office and the authorisers should ensure that the correct BAS input forms are completed:
- PGWC 015 (BAS PURCHASE ORDER PAYMENT) is used for the payment of orders placed. The 1450 must always be attached to the PGWC 015 form.
- PGWC 013 (BAS SUNDRY/ RECURRING PAYMENT MAINTENANCE) is used for sundry payments.
- PGWC 004 (BAS Journal Entry Processing Maintenance) is used to pass journals.
- PGWC 003 (BAS Debt: Agreement Maintenance) is used to deal with debtors. This form is mainly used by Accounting Services.
- PGWC 002 (BAS ALLOCATION ATTACHMENT) is always attached to the PGWC 013 and PGWC 015 forms as this is the summary of the applicable allocations.
- PGWC 001 (TRAVEL & SUBSISTENCE SUNDRY ADVANCE PAYMENT) is used to apply authorisation for a travel and subsistence advance. The payment is made by completing a PGWC 013 form and attaching the completed PGWC 001 to the PGWC 013 as supporting documentation.
- Receipts are used to record all moneys received by the Department.
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| 4.2 |
Officials allocated the function of authorisers on BAS must ensure that completed BAS input forms (PGWC 013 & PGWC 015) support each payment processed on the system. The necessary supporting documentation must be securely attached to these forms. (Please refer to Annexure A, which provides guidance as to what must be attached.)
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| 4.3 |
All fields on the BAS input forms are compulsory and must be completed. Please refer to Annexure B, which provide guidance on and examples of how to complete the input forms:
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| 4.4 |
A list of common errors found when compiling payment vouchers is attached as Annexure C. It would be appreciated if all officials involved in the processing of BAS payments would ensure that errors such as these have been corrected. This will ensure compliance with the above-mentioned regulations and eliminate unnecessary audit queries and errors.
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| 5. |
REQUESTING BAS PAYMENT VOUCHERS FROM THE SUBDIRECTORATE: INTERNAL CONTROL
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| 5.1 |
Officials requiring access to the original BAS vouchers previously submitted to the Subdirectorate: Internal Control must complete a replacement voucher.
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| 5.2 |
The replacement voucher must clearly indicate the name and contact details of the person requesting the voucher(s), the date of request and the reason for requesting the voucher(s).
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| 5.3 |
Copies of the voucher(s) and supporting documents will be filed with the replacement voucher.
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| 5.4 |
Unless requested by the Office of the Auditor-General, Forensic Audit, Inspections, Internal Audit or SARS, original vouchers will be issued only for a period not exceeding five working days, whereafter they must be returned to the Subdirectorate: Internal Control.
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| 6. |
It is essential that the contents of this Finance instruction be brought to the attention of all officials dealing with the preparation and processing of payments on BAS.
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| 7. |
Your co-operation will be appreciated.
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SIGNED: L.J. ELY
HEAD: EDUCATION
DATE: 2005:05:17
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