Tasks of the Pre-Expenditure Audit Unit

1. Audit all transactions prior to expenditure, posting, and receipt, and ensure they are correctly posted to the records.
2. Review all financial operations to ensure they were carried out in accordance with laws, regulations, and instructions.
3. Verify the validity of receipts, supporting documents, and authorizations accompanying expenditure operations.
4. Verify that expenditure was made in accordance with the allocations approved in the budget schedules.
5. Verify compliance with the Financial Management Law, instructions for implementing the Federal General Budget, and other instructions and regulations governing the expenditure process.
6. Verify that expenditure was made in accordance with the terms and conditions of the contract regarding expenses related to contract implementation.
7. Propose corrective measures for transactions involving violations of laws, regulations, and instructions in accordance with the law.
8. Audit inventory entry and exit documents for assets entering and leaving the unit’s warehouse, and ensure the proper organization of accounting entries and their posting to the relevant records.
9. Prepare worksheets and a quarterly report specialized in the division’s activity to be submitted to the department director.
10. Audit expenditure authorities and ensure they were exercised by authorized personnel in accordance with legal provisions and expenditure instructions.

Email:

ca.cci@uohamdaniya.edu.iq