c. Expense claims

The
presence of factors such as those listed below will render a Government agency
susceptible to procurement fraud.

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1. Lack of Awareness

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Lack of
awareness at the management level, of the dangers of procurement fraud and the
necessary defenses.

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2. No top down commitment

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No top down
commitment to root out and deal with instances of procurement fraud; this means
taking effective and punitive and actions.

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3.Lack of financial control

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The failure
of the governing body to implement sound financial procedures for financial
control, to ensure that all staff are aware of the need to comply with them,
and are trained in their use.

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Inadequate internal control

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Financial
control systems, whish do now allow for adequate internal check.

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a. Inadequate
monitoring.

b. Reconciliation
are not completed regularly or independently checked.

c. Expense
claims, invoices etc are not property checked.

d. Inadequate
separation of duties.

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Inadequate Financial information.

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Officers
are not given sufficient detail to identify anomalies, e.g. rapid growth in
expenditure, against a particular budget head.

Officers
are given too much information; this can mask significant changes and make
identifying them difficult.

Information
not received timely.

Information
not relevant or properly formatted.

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Poor Security controls

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Inadequate
control of access to safe, computer hardware, controlled stationary, stores
etc.

Inadequate
control over passwords and leaving computers logged on to systems when
unattended.

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