ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

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7 Accounting for expendituresFigure 7.2: Payment procedures for LGAs on IFMS7.7 Stale, stolen and cancelled chequesStale chequesAt the central level, the Chief Accountant can reissue cheques which become stale atthe request of a supplier by: obtaining the stale cheque or an indemnity cover if lost;posting a journal to the IFMS cash book and general ledger reversing the initial entry;and repeating the steps described above.At the LGA level, the Council Treasurer can reissue cheques which become stale atthe request of a supplier by: obtaining the stale cheque or an indemnity cover if lost;posting a journal to the manual or IFMS cash book and general ledger reversing theinitial entry; and repeating the steps described above.Government of the United Republic of Tanzania58
7 Accounting for expendituresStolen chequesAt the central level, the Accountant General’s Department store unused and printedcheques in safes. However, in the event that cheques are stolen, the AccountantGeneral must instruct the BOT not to honour them by issuing a stop order. Inaddition, they notify members of the public that cheques have been stolen by placinga notice in the newspaper.The Internal Auditor in the Accountant General’s Department must also investigatethe theft of cheques. He/she ascertains why and how controls have been overridden.At the LGA level, the Council Treasurer should store unused and printed cheques insafes. However, in the event that cheques are stolen, the Treasurer must instruct thebank not to honour them by issuing a stop order. In addition, they notify members ofthe public that cheques have been stolen by placing a notice in the media.Cancelled chequesAt the central level, cancelled or spoilt cheques must be written back on the IFMS bythe CPO. The CPO also maintains cancelled/ spoilt cheques in a file. Cancelled andspoilt cheques must be perforated.At the LGA level cancelled or spoilt cheques must be written back by the CouncilTreasurer on the IFMS or in the manual cashbook and subsidiary ledgers. TheTreasurer also maintains in a file all cancelled/ spoilt cheques, which must beperforated.7.8 Accounting for direct paymentsSome of the activities under the ASDP are funded by donor funds outside the GoTsystem. In order to capture this development assistance in GoT’s books, the ChiefAccountant, obtains details (e.g., invoices, asset particulars given, value of technicalassistance etc.) from development partners of expenditure in relation to theASDP. Thereafter:• The Chief Accountant fills an Estimates Form TFN 358 (DevelopmentEstimates - Monthly Application and Progress Report), attaches a copy ofthe payment evidence and forwards it to the Budget Department at theMoFGovernment of the United Republic of Tanzania59
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Section 1Introduction to the docume
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1 Introduction to the document1.4 F
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2 Institutional arrangements2.1 Int
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Page 20 and 21: 2 Institutional arrangements• Rev
Page 22 and 23: Section 3Accounting policies and sy
Page 24 and 25: 3 Accounting policies and systems3.
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Page 30 and 31: 4 Planning and budgeting4.1 Introdu
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Page 34 and 35: 4 Planning and budgetingThe ASDP fu
Page 36 and 37: 4 Planning and budgetingTable 4.1:
Page 38 and 39: 4 Planning and budgetingNotificatio
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Page 42 and 43: Section 5Funds transfer mechanismGo
Page 44 and 45: 5 Funds transfer mechanismsThe 2001
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Page 50 and 51: Chapter 6Procurement arrangementsGo
Page 52 and 53: 6 Procurement arrangements6.2 Procu
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Page 56 and 57: 6 Procurement arrangementsCouncil T
Page 58 and 59: Section 7Accounting for expenditure
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Page 68 and 69: Chapter 8Reporting requirements and
Page 70 and 71: 8 Reporting requirements and auditi
Page 82 and 83: Annex A - Terms of Reference for AS
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Page 86 and 87: Form: Page 1of 2ASDP/01Government o
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Page 90 and 91: ASDP/03VoteGovernment of the United
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Page 94 and 95: The United Republic of TanzaniaRELE
Page 96 and 97: The United Republic of Tanzania TFN
Page 98 and 99: ASDP/06The United Republic of Tanza
Page 100 and 101: The United Republic of TanzaniaPAYM
Page 102 and 103: TO: Accounting Officer / Warrant Ho
Page 106 and 107: Appendix CReporting FormatsC1
Page 112 and 113: Page 1 of 2Part OneASDP/15The Unite
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Page 1 of 5ASDP/16The United Republ
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ASDP/17The United Republic of Tanza
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ASDP Basket Fund - Ministry Of Agriculture, Food and Cooperatives

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