ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

7 Accounting for expenditures7.6 Payment procedures for LGAs on IFMSAfter a contract has been awarded, the IFMS system only allows payments to bemade when an invoice sent by a supplier is supported by documents such as an LPOand Goods Received Note. Equipment and goods received must be verified by thePMU.The payment procedure is summarised in Figure 7.2 overleaf and described below.The Head of the PMU after confirming with the user department that goods andservices have been satisfactorily received, signs the invoice and all supportingdocuments signifying payment authorisation and forwards it to the Council Treasurer.The Council Treasurer thereafter confirms that the details per the invoice match thosecontained in the contract, raises a journal voucher, posts details of the transactionson the IFMS and generates a “TFN 4 - Payment Voucher (PV) (see Annex B, B16).The IFMS only generates a PV if funds have previously been committed and an LPOraised.The Council Director must also sign-off the PV once he/she has confirmed that it hasbeen posted on the IFMS. Thereafter, he/she generates an approved but un-postedlist of PVs for submission to the Council Treasurer. Thereafter:• Cheques are printed and are forwarded for signature by authorisedsignatories to the account• All suppliers of goods and services collect their cheques from the council,where they are required to sign a register confirming receipt of cheques.At the time of issuing cheques, the Council Treasurer must stamp the PVand all supporting documentation with a “PAID” stamp indicating thecheque number on the relevant panels. The Treasurer must also filedocuments in order of PV serial number.It suffices to emphasize that there is redress within the law, against, any officer whointerferes with the delivery of services. ASDP funds will be withdrawn if it is revealedthat they are being used and spent in contradiction to specified guidelines.Government of the United Republic of Tanzania57