Liquidation of mission advances and review of the advances register

Allowances: 03/03 (departure) 50% + 04/03 and 05/03 100% + 06/03 (return) 50% = 3 days x 45,000 = BIF 135,000. Lunch provided on 04 and 05/03: 2 x 15,000 = 30,000 reduction. Allowances accepted: BIF 105,000.

Hotel: 3 nights (03, 04 and 05/03) x 65,000 = BIF 195,000, below the 70,000 cap, compliant invoice.

Motorcycle taxi: BIF 8,000, below 10,000, the signed declaration is sufficient: BIF 8,000.

Total accepted: BIF 308,000. Advance of 420,000: the staff member must repay BIF 112,000 (not 37,000).

Difference: 383,000 - 308,000 = BIF 75,000, entirely on allowances: the staff member counted 4 full days instead of 3 (departure and return at 50%, i.e. 45,000 too much) and did not deduct the two lunches provided (30,000). The repayment of 112,000 is collected against a cash receipt and the liquidation is made on time (return on 06/03, liquidation on 10/03).

Allowances: 50% + 100% + 50% = 2 days x 45,000 = BIF 90,000, no meals provided: the staff member's calculation is correct.

Hotel: 75,000 per night exceeds the cap and there is no prior authorisation: reimbursement capped at 2 x 70,000 = BIF 140,000; the BIF 10,000 excess is borne by the staff member.

Supplies: the BIF 46,000 receipt is above BIF 10,000, has neither stamp nor address and has an overwritten amount: it is not accepted as it stands and is put on hold.

Total accepted today: 90,000 + 140,000 = BIF 230,000. Advance 260,000: the staff member must repay BIF 30,000 (rather than receive 26,000).

If the receipt is validated after verification: 230,000 + 46,000 = BIF 276,000, and the organisation will then owe the staff member BIF 16,000. If the verified actual amount is BIF 36,000: 266,000, and the organisation will owe BIF 6,000.

Receipt: do not correct it yourself or return it to the staff member; keep the original, ask the staff member in writing for an explanation and the supplier for a proper invoice, and report the overwriting to the finance officer or manager, since an altered document is a fraud red flag. The supplies should have gone through a purchase or an advance request specifying this expense.

• AV-042 overdue: return on 08/03, liquidation due by 15/03 at the latest (7 calendar days); as at 20/03, 5 days overdue (rule 5). Action: written reminder to the staff member with a copy to his line manager, firm deadline, and application of the recovery policy (salary deduction according to the procedure) if nothing is submitted.
• AV-044 paid while AV-042 was not liquidated (rule 5): the cashier should not have paid. Action: report to the finance manager, no further advances to this staff member until the situation is regularised.
• AV-044 approved by "É. M.", i.e. by the staff member himself (rule 6): self-approval, segregation of duties not respected. Action: have it approved retrospectively by the line manager, report the incident and check how the cashier accepted this signature.
• AV-041 and AV-043: liquidated on time (4 days and 1 day after return); the balances of BIF 112,000 and 30,000 remain to be collected.

Éric M.'s unliquidated advances: 500,000 + 300,000 = BIF 800,000 (AV-044 is not yet overdue: return on 19/03, due date 26/03).

Example: "Subject: Liquidation of advances AV-042 and AV-044. Dear Éric, according to the register as at 20/03, advance AV-042 of BIF 500,000 (mission to Muyinga, return on 08/03) has not yet been liquidated; the due date was 15/03. Advance AV-044 of BIF 300,000 (Cankuzo, return on 19/03) must be liquidated by 26/03 at the latest. Please submit the expense report for AV-042 with the original supporting documents to the finance office before 12:00 on 23/03. I would remind you that no new advance can be granted while an advance remains open. I am available to help you fill in the form. Best regards, [Name], Finance Assistant."

Liquidation entry: debit the expense accounts 308,000 and debit cash 112,000 (repayment collected); credit account 4251 Staff advances 420,000. Claudine N.'s advance account is then cleared to zero.