1. GAPS IN DOCUMENTATION
Monday, September 12, 2011

2. Documentation of Expenditure(s)
Item
For SUSTAIN
For non-SUSTAIN transactions
Purchase of Supplies
Purchased through cash advances to staff;
In most cases NOT adequately supported with; DN’s; GRN’s; Invoices; PR’s; Proformas etc;
Where PR’s & GRN’s been used, they are in formats different from the ones used by the hospital (actually provided by SUSTAIN)
Purchased using LPO’s following established procurement procedures;
Payments made by crossed cheques or EFT’s to suppliers;
In most cases adequately supported with; DN’s; GRN’s; Invoices; LPO’s etc
SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally

3. Documentation of Expenditure(s)
Item
For SUSTAIN
For non-SUSTAIN transactions
Cash books
In most cases not maintained and where they are maintained, they are not updated regularly
Maintained and updated regularly
Vote Books (expenditure control book)
In most cases NOT maintained and where they are maintained, they are not updated regularly
SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally

4. Documentation of Expenditure(s)
Item
For SUSTAIN
For non-SUSTAIN transactions
Monthly bank statements/ reconciliations
Not done
Reconciled on a monthly basis
SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally

5. Quick facts
A lot of reference is made to JCRC…i.e in JCRC we used to…..
The project grant is managed as a standalone entity with completely separate systems (as described in pervious slides)
The project grant is ‘perceived’ to belong to specific individual(s) who should take responsibility for the grant and its associated requirements
SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally

6. SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally