ANNEX 1

M.E.I.
Ministry of European Integration
- Implementation Agency
Checklist Accounting Supervisor
IT SECURITY OPERATIONS
No
1
2
3

Operation / check to perform

Yes

Date

No

Explanations /
action taken

No

Explanations /
action taken

ACCESS CONTROLS
Modification of the password on the
accounting software
BACK-UP PROCEDURES
Back up of the month performed
Transmission of floppies to safety box

RECONCILIATION (until the 20th of next month)

No

Operation / check to perform

1.

Bank account statements vs. Bank accounts

balances in the books of the M.I.E. is made for
the month
- Reconciliation is made for the month
- The reconciliation form is dated and signed
- Differences if any are explained
- If any differences led to a correction of the records,
the correction form was filled
- If any difference is due to a bank mistake, action
was taken in due time by the bank
- If any difference is due to a M.I.E. mistake, action
was taken in due time by the M.I.E.
Accounts in the books of M.I.E. vs. books at the
National Fund
- Reconciliation is made for the month
- The reconciliation form is dated and signed
- Differences if any are explained
- If any differences led to a correction of the records,
the correction form was filled
- If any difference is due to a NF mistake, action was
taken in due time by the NF
- If any difference is due to a M.I.E. mistake, action
was taken in due time by the M.I.E.

2.

Yes

2
3.

4.

5.

6.

Balance at the beginning of the month,

received / paid and the balance at the end of the
month vs. bank statements
- Reconciliation is made for the month
- The reconciliation form is dated and signed
- Differences if any are explained
- If any differences led to a correction of the records,
the correction form was filled
- If any difference is due to a bank mistake, action
was taken in due time by the bank
- If any difference is due to a M.I.E. mistake, action
was taken in due time by the M.I.E.
M.I.E accounting records vs. M.I.E. Perseus
records
- Monthly Perseus report is printed
- The reconciliation form is dated and signed
- If any difference is due to a accounting records of
M.I.E mistake, the records were corrected in the
M.I.E General ledger
- If any difference is due to a records of Perseus, the
records were corrected in the Perseus database
M.I.E. accounting records vs. Consultant /
Constructor accounting records (semiannually)
- Reconciliation is made for the semi-annually period
- The reconciliation form is dated and signed
- Differences if any are explained
- If any differences led to a correction of the records,
the correction form was filled
- If any difference is due to a Consultant /
Constructor mistake, action was taken in due time
by the consultant/constructor
- If any difference is due to a M.I.E. mistake, action
was taken in due time by the M.I.E.
Bank account statements vs. Bank accounts
balances in the books of the M.I.E. for each
programme is made for the year (until 25th
January of next year)
- Reconciliation is made for the year past
- The reconciliation form is dated and signed
- Differences if any are explained
- If any differences led to a correction of the records,
the correction form was filled
- If any difference is due to a bank mistake, action
was taken in due time by the bank
- If any difference is due to a M.I.E. mistake, action
was taken in due time by the M.I.E.

CONTROL OF RECORDINGS (until 20th of next month)

No
1.
2.
3.
4.
5.

6.
7.
8.

Operation / check to perform

Yes

No

Explanations /
action taken

The Accounting Officer has provided a monthly

checklist
The checklist of the Accounting Officer is signed
and dated
All the primary documents are recorded
Entries in accounts are according to the legislation
in force
The cross-referencing is properly done on every
document, included the cross verification of
balance in the statements of account with the
balance of payments
Accuracy of the records (accounts, amounts and
exchange rates)
The opening balance of the month corresponds to
the closing balance of the previous month
Documents provided by the Accounting Officer
include:
An analytical balance for each program
A synthetical balance for each program
A consolidated balance for all the programs
A General ledger
Journal Register
Accounting notes

CLOSING OFF PROCEDURES (until the 25th of next month)

1.
2.

Closing-off is performed for the month

Closing-off is performed for the year (if applicable)
Name:
Date:
Signature:___________________________

Reviewed by the Director,