The Institute of Chartered Accountants
of Sri Lanka

22. Documentation of Programmes

Programmes carried out should be adequately documented to enable conduct of independent verifications. Therefore, it is recommended to maintain separate files for each program conducted.

 22.1

 Program files maintained for programmes of a Revenue nature (Eg: conduct of health camp) may contain following documents.

 1)

 Activity Proposal Form prepared by Project Officer at site giving sufficient details of the programme to be conducted.  This may include

  • Selection criteria of Beneficiaries
  • Item wise budgeted expenditure
  • Number of Beneficiaries
  • Activity Justification Report
  • Evidence of approval by Chief Projects Officer.

 2)

 Activity Completion Report prepared by Project Officer at site may include.

  • Comparison of budgeted expenditure with actual expenditure
  • Comparison of budgeted number of Beneficiaries with actual number of Beneficiaries
  • Comparison of budgeted cost per beneficiary with actual cost per beneficiary

 Reasons for any major variations should be explained. Further, actual expenditure needs to be cross referenced to  Settlement Vouchers to facilitate subsequent verification.

 3)

 List of Beneficiaries and their signatures

 4)

 Any third party evidence confirming the work carried out - Eg: Gramasevaka Certification.

 5)

 Report of the Project Officers at site and Beneficiaries written comments, if any.

 22.2

 Programme file maintained for programmes of a capital nature (Eg: House construction) may contain same documents,  described in 22.1 above. In addition the following may be included.

 1)

 Local authority approved plans

 2)

 Architect Certificate or Urban Development Authority (UDA) Technical Officer Certificate confirming the quality and  value of work performed.