AIDE MEMOIRE

The findings are only preliminary findings that are subject to review because the final report is issued.
The final report may address matters not mentioned here. It is therefore provided for information and
to serve as a preliminary basis for the discussion. Please note that you have five working days in which
you can provide management comments and any additional supporting documentation you may
consider relevant in supporting your comments.
FINANCIAL FINDINGS

Financial finding 1

Title: No supporting documentation

Severity rating: High

Cause: Inadequate supervision at project level

Amount (local): 94,870

Amount US$: 1,239

Description
The PCA states that “the NGO shall keep accurate and up-to-date records and documents in respect of
all expenditures incurred with the funds made available by UN Women to ensure that all expenditures
are in conformity with the provision of the Project Work Plan and Project Budgets. For each
disbursement proper supporting documentation shall be maintained, including signed participants lists,
original invoices, bills and receipts pertinent to the transaction”.
We noted that in three instances where the transaction amount recorded in the FACE form were not
matching with the voucher amount and their supporting documents were also not attached.
The transactions for which we were not provided with any proof of payment are detailed below:

Ref. Date Description Amount Ineligible Remarks

claimed amount
(local (local
currency) currency)

The total amount of the voucher

claimed in the FACE form was AFN
JV20UNW Clothing 75,700 however, the supporting
29 Feb 20 75,700 47,500
0178 Expenses documents were attached only for AFN
28,200. There were no details of the
remaining expenses of AFN 47,500.

The total amount of the voucher

claimed in the FACE form was AFN
63,940 however, the supporting
JV20UNW Personal documents were attached only for AFN
31 Mar 20 63,940 35,370
0305 Hygiene 28,570. There were no details of the
remaining expenses of AFN 35,370.

The total amount of the voucher

claimed in the FACE form was AFN
Medical
JV20UNW 17,070 however, the supporting
31 May 20 Expenses for 17,070 12,000
0548 documents were attached only for AFN
WPC Clients
5,000. There were no details of the
remaining expenses of AFN 12,000.
 Total 156,710 94,870

Recommendation
We recommend that expenditure is not claimed in the FACE forms until proof of payment exists to
confirm that the relevant expense has been incurred.

Partner comments

WAW performed a complete review and re-check of all existing records, and found out that the
supporting documents for these transactions are existed.

The Voucher/s JV20UNW0178, JV20UNW0305, JV20UNW0548 are attached for auditor’s further review
and record.
MANAGEMENT CONTROL FINDINGS

Management control finding 1

Title: Poor record keeping

Severity rating: Medium

Cause: Inadequate procedures

Description
The PCA states that “the NGO agrees to maintain books and records that are accurate, complete and
up-to-date”.
A key requirement in ensuring an accurate, complete and up-to date set of financial files is ensuring
that the record keeping system is well organized and well maintained. This acts as an aid to the
financial reports that are produced from the accounting records and also reduces the risk of error.
However, we found that in two instances invoice was not attached to the voucher and in four
instances quotation was not attached.
The transactions for which we were not provided with insufficient documents are detailed below:

Ref. Date Description Amount Details

(local
currency)

JV/UNW/1220 30-Oct-20 Refrigerator 25,000 Invoice was not attached.

JV20UNW0333 31-Mar-20 Vehicle Fuel/Maintenance 109,374 Invoice was not attached.

JV20UNW0270 29-Feb-20 Food Expenses 123,387 Quotation was not attached

JV20UNW0669 30-Jun-20 Stationary for PAS 18,600 Quotation was not attached

31-May-20 Office Supplies

JV20UNW0570 10,080 Quotation was not attached
(Stationery/Printing)

JV20UNW1013 30-Sep-20 Personal Hygiene 21,040 Quotation was not attached

Total 307,481

Recommendation
In order to ensure adequate control is exercised over expenditures, the partner should improve the
quality of its record keeping. It could do this by acquiring invoice from every supplier when purchase is
done and acquire quotation for every purchasing.
Partner comments
The invoice for JV20UNW0333, JV/UNW/1220 are attached for your review.

JV20UNW0270 – Food Expense

In response to this finding; WAW firmly insists, as per the Procurement Policy, the thresholds to be
used when setting up a contract is the estimated cumulative value of goods or services to be
procured over the life of the Contract or Framework Agreement, and are not an annual value. The
requested items against JV20UNW0270 is requested based on signed contract with Vendor.

Hence, as result of Procurement process, on monthly basis, the Purchase Order (PO) is issued to
Supplier/vendor, and vendor provides WAW the requested items as per the PO, and the agreed
price terms of the signed contract.

JV20UNW0669 – JV20UNW0570 – JV20UNW1013 (Missing Quotation)

WAW usually procure the food Items, office supplies/Stationary, and personal hygiene, Following
Standard thresholds as stated below. All requested items against voucher/s JV20UNW0669 –
JV20UNW0570 – JV20UNW1013 – are below $500.

Amount Procurement Method

$0 – 200 Cash & Receipt
$201 ‐ 500 Single Quotation
$501 ‐ 1000 Simple Quotations (min. 3)
$1001 ‐ 5000 Formal Quotations (min. 3)
>$5000 Open Tender (may be
international)
The successful supplier/vendor, as result of tendering process, enters into contract with WAW for
providing the required goods and services during project duration.