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2015

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10. :Although the business accounting system seems to be in use, the organisation of this system needs to be overhauled, primarily for two reasons: 1. No costs can be identified. A proper business like chart of accounts needs to be defined and procedures need to be written in order to have all expenditures captured by the accounts. 2. The current chart of accounts (based on the public expenditures chart of accounts) is not able to provide the necessary data needed for essential business accounting. It is the view of the Evaluation team that the current personnel do not currently have the skills and expertise to drive and manage such a system. This is based on the fact that the present financial staff are unaware of the need for regular and accurate cash flow statements and information on the working capital, which are essential parameters for the efficient management of every business.11.

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