ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

7 Accounting for expendituresFigure 7.1: Disbursements from ASLMs development exchequer accounts• As the IFMS is online and networked, CPO personnel are able to accessauthorised payment requests on the system.• Prior to cheque printing, personnel reconcile entries on the system to hardcopies of the unposted list of PVs submitted by the Chief Accountant. Ifthere are no anomalies, personnel print cheques which are forwarded forsignature by authorised officers in the Accountant General’s Department• The Accountant General’s Department sends a copy of the cheque list tothe BOT. Each ASLM also gets a copy of the same list when collectingcheques from the CPO which is used for verification purposes• All suppliers of goods and services collect their cheques from the ASLM,where they are required to sign a register confirming receipt of cheques.At the time of issuing cheques, the Accountant must stamp the PV and allsupporting documentation with a “PAID” stamp indicating the chequenumber on the relevant panels. The Accountant must also file documentsin order of PV serial number.Government of the United Republic of Tanzania54