Cash count, bank reconciliation and review of supporting documents

International NGO · Written recruitment test

Practical exercise

Finance Officer

Duty station: Maradi, Maradi region (Niger)
Time allowed: 75 min
Marks: 100 marks
Pass mark: 60 %
Profile: Officer, 2 to 4 years of experience

Instructions

The test lasts 75 minutes. It is marked out of 100; the pass mark is 60.
You may use a calculator or a spreadsheet. Show your workings: a correct result without workings receives only half the marks.
Any outside help (another person, artificial intelligence) is forbidden.
The documents are fictional. Do not make unjustified assumptions; if you make one, state it.

Original practice test, built on the format of written tests used by United Nations agencies and international NGOs. The context and figures are fictitious.

Documents provided

Document 1. Cash book, Maradi base, October (XOF). Balance at 01/10: 850,000

Date	Voucher	Description	In	Out	Recorded balance
01/10	PC-101	Cash replenishment (cheque 4471)	1,200,000		2,050,000
02/10	PC-102	Generator fuel		102,000	1,948,000
03/10	PC-103	Per diem, Dakoro workshop (8 × 2 days × 15,000)		240,000	1,708,000
06/10	PC-104	Office supplies		87,500	1,602,500
08/10	PC-105	Vehicle tyre repair		25,000	1,577,500
09/10	PC-106	Buckets, Garba hardware store		240,000	1,337,500
09/10	PC-107	Buckets, Garba hardware store		235,000	1,102,500
13/10	PC-108	Repayment of unused advance		45,000	1,057,500
14/10	PC-109	Phone credit		60,000	997,500
16/10	PC-110	Room rental		75,000	922,500
20/10	PC-111	Cash replenishment (cheque 4475)	800,000		1,722,500
21/10	PC-112	Vehicle servicing, Garage du Centre		185,000	1,537,500
23/10	PC-113	Per diem, Tessaoua mission (2 × 3 days × 15,000)		90,000	1,447,500
27/10	PC-114	Water and electricity		132,500	1,315,000
29/10	PC-115	Salary advance to the guard		50,000	1,265,000
30/10	PC-116	Vehicle fuel		148,000	1,117,000

Document 2. Cash count of 31/10

Notes: 10,000 × 95; 5,000 × 38; 2,000 × 25; 1,000 × 12. Coins: 500 × 14; 250 × 4. Found in the cash box: an IOU of XOF 15,000 signed by a driver, dated 24/10, not recorded.

Document 3. Bank at 31/10 (XOF)

Bank book balance: 32,480,000. Bank statement balance: 8,820,500.
Cheque 4478 of 1,350,000 issued on 29/10 to a supplier, not debited at 31/10.
Transfer from headquarters of 25,000,000 recorded in the book on 31/10, credited by the bank on 03/11.
October bank charges of 18,500 on the statement, not recorded.
Supplier transfer recorded as 1,254,000 in the book; debited as 1,245,000 on the statement (invoice amount: 1,245,000).

Document 4. Internal rules (extract) and observations on the vouchers

Cash ceiling: XOF 1,500,000. Any payment above XOF 250,000 to the same supplier is made by cheque or transfer. Above XOF 300,000, three quotations are required; splitting a purchase is forbidden. IOUs are forbidden. Any salary advance is approved in writing by the administrator and deducted from the next payroll.

Observations: PC-105, handwritten note from the driver, no receipt from the repairer; PC-112, invoice dated 21/10 but purchase order dated 25/10; PC-115, "approved verbally by the base manager".

Question 130 marks

Recalculate the cash book. Identify the errors, explain the difference with the recorded balance and note the other cash management anomalies.

Your answer

0 words

Question 215 marks

Calculate the amount counted (document 2), the difference with the theoretical balance and state how the IOU should be handled.

Your answer

0 words

Question 325 marks

Prepare the bank reconciliation at 31/10 and the adjusting entries.

Your answer

0 words

Model answer

Bank book	XOF	Bank statement	XOF
Balance	32,480,000	Balance	8,820,500
- Bank charges	-18,500	+ Headquarters transfer in transit	+25,000,000
+ Transfer correction (1,254,000 - 1,245,000)	+9,000	- Cheque 4478 not debited	-1,350,000
Corrected balance	32,470,500	Adjusted balance	32,470,500

The two balances agree. Entries in the book: bank charges 18,500; correction of 9,000 on the supplier payment. The cheque and the transfer in transit require no entry: check that they appear on the November statement (a cheque not cashed after a few months is followed up and then cancelled).

Marking grid

Correct corrected book balance (8 marks)
Correct adjusted statement balance (8 marks)
Agreement and adjusting entries (6 marks)
Clear presentation (3 marks)

Your mark for this question / 25

Question 430 marks

Review vouchers PC-105, PC-106/107, PC-112 and PC-115. For each one: problem, risk, action.

Your answer

0 words

Other tests for this profession

Panel interview question for this profession

Tell us about a situation where you discovered a financial irregularity. How did you handle it, and what did you put in place afterwards?

Competency assessed : Integrity and internal control

What the panel expects : Detection based on a specific control, verification before accusing, reporting through the right channel even in the face of the line manager, fair treatment of the people involved and a lasting improvement to procedures.

Possible follow-up questions

How did you verify your suspicion without alerting the person concerned?
Who did you report it to, and why that person?
Which control changed after this episode?

Strong answer

In Mali, during a monthly review of vouchers, I noticed that one base's fuel expenditure had risen by 45% in three months, while the number of missions was stable. I compared the logbooks, fuel vouchers and mileage records of four vehicles: about 1,900 litres had no corresponding mission, nearly 1.3 million FCFA. I said nothing on site; I sent a factual report to the anti-fraud focal point, who opened an investigation. It confirmed collusion between a logistician and a petrol station. During the investigation, I had named fuel cards and a weekly reconciliation of kilometres and litres put in place. Consumption returned to the expected level the following month, and this control was extended to the country's five bases.

Weak answer

"I saw some strange invoices, so I called the logistician in front of everyone to explain himself. He paid it back and we never talked about it again." This answer shows a public confrontation, a settlement without reporting or investigation, and no correction of the system that allowed the fraud.

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Instructions

Documents provided

Question 130 marks

Model answer

Marking grid

Question 215 marks

Model answer

Marking grid

Question 325 marks

Model answer

Marking grid

Question 430 marks

Model answer

Marking grid

Result

Common mistakes that cost marks

Useful references