Ordering of Goods and Services
Audit Recommendations
- SIMS orders should be raised for all goods and services other than periodic payments and petty cash transactions.
- The process of obtaining quotes and selecting the successful supplier should be clearly documented including instances where suppliers have failed to supply quotes.
- An officer independent to the ordering process should check goods and services received.
- The delivery note and the invoice certification grid should be initialled and retained to verify the receipt of goods / service.
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