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# Document checklist

The following is a generic checklist of the basic documentary checks that the programme manager should personally undertake.

- Approve significant purchases - both the order and the payment.
- Approve significant stores requisitions.
- Approve large cash advances.
- Approve large cash expenditure.
- Approve large grant payments.
- Approve the payroll.
- Approve significant transfers between bank accounts.
- Check bank reconciliations monthly.
- Check the cash reconciliation monthly.
- Approve cash withdrawals from the bank.
- Approve large cash movements - why, where, by what method?
- Investigate significant variances between actual spend and budget.

Every operation is different; which of these you do and how you prioritise them is for your judgement.

Note the words 'large' and 'significant' - it will be your judgement what is large enough and significant enough to justify checking.