1. The National Treasury FY 2016/2017 Major Audit Issues Arising

2. Cash and bank balances issues; Unsupported cash book balances
Exchequer, Banking and Cash Management Audit Issues among MDAs in FY 2016/2017
Cash and bank balances issues; Unsupported cash book balances
Unsurrendered revenue to the Exchequer as at 30 June 2017.
Unsupported revenue
Non collection of long outstanding arrears of revenue
Special Deposit accounts reconciliation
Non-submission of special deposit account statement
Non-sanctioned reallocation of project funds
Exchequer, Banking and Cash Management Audit Issues among MDAs in FY 2016/2017

3. Procurement Audit Issues for among MDAs in FY 2016/2017
Non Compliance with Public Procurement and Disposal Act
Inspection and acceptance certificates not availed for audit review
Unjustified contract variations
Unjustified payment to contractor’s despite poor performance
Alterations to tender documents
Purchases in excess of authorized ceiling
Quotation of higher than market prices
Unauthorised procurement of goods and services
Awarding of contract without technical evaluation
Direct Procurement of Goods and Services
Procurement Audit Issues for among MDAs in FY 2016/2017

4. Imprest Accounting Audit Issues among MDAs in FY 2016/2017
Unaccounted for Imprest/ Advances
Long Outstanding Imprest/ Advances
Direct expenditure using Imprest without proper authorization
Overpayment of Imprest
Unrecovered salary overpayments.
Unaccounted for District Expenditure
Irregular use of District Suspense Account
Imprest Accounting Audit Issues among MDAs in FY 2016/2017

5. Internal Control Audit Issues among MDAs in FY 2016/2017
Stalled Projects
Unsupported expenditure
Irregular expenditure from funds meant for projects
Unaccounted for assets
Unverified idle assets
Back up for data security and integrity
Unresolved prior year matters
Poor Budgetary Control and Performance
Internal Control Audit Issues among MDAs in FY 2016/2017

6. Accounting Audit Issues among MDAs in FY 2016/2017
Pending bills;Irregular Payment of Pending Bills,Invalid Pending Bills and Non Payment of Pending Bills
Incomplete Fixed Assets Register
Unresolved prior year audit matters
Casting errors and inconsistencies in the notes to the financial statements
Inconsistency between the Statement of Receipts and Payments and the Summary Statement of Appropriations
Inconsistencies in the cash balances reported
Unexplained variances between budget and actual amounts
Financial statements prepared outside IFMIS
Unsupported prior year adjustments
Improper computation of the cumulative to date balances
Non maintenance of proper books of accounts
Accounting Audit Issues for MDAs FY 2016/2017

7. Time: 3 minutes
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