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CONTROL ACTIVITIES - DISBURSEMENTS

By Checks:
1. Are all payments except Petty Fund Disbursements and payroll made by
checks?
2. Are checks pre-numbered?
3. Are checks issued in numerical sequence?
4. Is the stock of unused checks accessible only to the custodian and to those
who prepare and sign checks?
5. Are all checks drawn countersigned by another responsible official?
6. Is the bank furnished of the name and specimen signatures of officials
authorized to sign checks?
7. Is the signing of checks limited to officers or employees who have no
access to accounting records or to cash?
8. Are all checks for signature and countersigned always accompanied by
approved vouchers and supporting papers?
9. Are disbursement vouchers (DVs), supporting documents and account
distribution reviewed by an authorized accounting staff?If so, is the
covering voucher signed by the person who made the review?
10. Are DVs and other supporting documents reviewed by at least one
signatory preparatory to the signing of the check?
11. Is the signing and countersigning of checks in advance or in blank
prohibited?
12. Is the drawing of checks to cash or bearer (except for revolving
funds replenishments and total payroll) prohibited?
13. Are voided or spoiled checks, all properly cancelled and held available
for subsequent inspection?
14. Are the supporting documents, all stamped Paid or marked with
similar indications immediately after the check is signed to prevent their
possible reuse?
15. Are checks drawn recorded promptly?
16. Is the payees signature or receipt secured before check is delivered?
17. Are Bank accounts reconciled at least once each month?
18. Are bank statements and paid checks all sealed by the bank and
delivered directly to the person preparing the reconciliation?
19. Is the reconciliation done by an employee whose duties do not involve:
a. Signing the checks?
b. Recording cash transactions?
c. Handling cash?
20. Does the person who reconciles bank accounts: account for all check
numbers; examine signatures, endorsements, payees name, date and
compare with the records?
21. Are checks bearing improper endorsements returned to the bank for
corrections?
22. Are long outstanding checks properly followed and controlled?
23. Are stop payments on outstanding checks properly controlled?
24. Are reconciling items systematically followed up and promptly cleared?
By Currency:
25. Are those given cash advances duly designated as disbursing officers and
adequately bonded?
26. Are all advances properly authorized and not excessive in amount?

27. Are all previous advances liquidated before a new cash advance is
given?
28. Are advances liquidated by the officials within a reasonable time after
the purpose of such advances has been accomplished?
29. Are cash payments always supported by approved vouchers and
supporting documents?
30. Are expense vouchers and supporting documents stamped Paid to
prevent their possible reuse?
31. Are entries in the cash up-to-date?
32. Are reports of disbursements regularly submitted?
33. Are subsidiary records for cash advance kept and reconciled with the
control account periodically/
34. Is there conformation of outstanding balances at least once a year?
35. Is the foregoing information considered adequate as basis for our
evaluation of internal auditing procedures, accounting controls or other
circumstances that mitigate any weaknesses indicated above, or in that there
are no other circumstances that impair any controls?
36. List down any additional controls and/or weaknesses not covered by the
foregoing questions and/or answers?

CONTROL ACTIVITIES - PETTY CASH FUND

1. Are there no cash on hand except for Petty Cash Funds and remittances
received after daily deposit is made?
2. Is the Imprest Fund system used?
3. Is access to and responsibility for the fund vested in one person?
4. If custodian of other funds, are these segregated and accounted for
separately?
5. Does the custodian of the fund have no access to:
a. Cash receipts?
b. General accounting records?
6. Are changes made in the stated amount of the fund authorized?
29. Are funds reimbursement checks made payable to the order of the
custodian?
8. Does proper internal audit exist for petty cash vouchers and supporting
documents at the time of reimbursing the fund?
9. Is the fund reasonable in amount?

10. Is there a ceiling for individual payments from the fund/funds? If so,
indicate limits _____________________________________________
11. Are all significant petty cash funds counted periodically on a surprise
basis? Indicate who counts.
_____________________________________________
12. Is the foregoing information considered adequate as basis for evaluation
on internal controlin that there are no other additional internal auditing
procedures, accounting controls or other circumstances that impair any
controls?
List down any additional controls and/or weaknesses not covered by the
foregoing questions and/or answers.