Process Control Manual for Procurement
Volta River AuthorityCONTROLLED DISCLOSURE
Document Location
Revision History
Revision date Summary of Changes
Document Reviewers
Name Title
Alexandra Totoe Deputy Chief Executive, Finance
Richmond Evans-Appiah Director Pr
William Sam-Appiah Director Engineering
Ann Siaw Project Team Lead (Procurement)
Compliance with this Process
Compiled by:
Functional Responsibility:
Accountable
Authorised by:
Document Number:
Process Control Manual for Procurement
Server location...
Summary of Changes
Date of Issue
Deputy Chief Executive, Finance
Director Procurement
Director Engineering
Project Team Lead (Procurement)
APPLICABILITY
rocess Control Manual is mandatory throughout Volta River Authority
PROCUREMENT
PROCESS CONTROL
MANUAL
PricewaterhouseCoopers
Deputy Chief Executive, Finance
Director, Procurement
Deputy Chief Executive, Finance
PROC/01/2012
1
Changes marked
Date of Issue Version
is mandatory throughout Volta River Authority
PROCUREMENT
PROCESS CONTROL
MANUAL
Process Control Manual for Procurement
2Volta River AuthorityCONTROLLED DISCLOSURE
TABLE OF ABBREVIATIONS
Abbreviation Definition
AP Approval
APO Accounts Payable Officer
CE Chief Executive
CM Category Manager
CO Category Officer
CTRB Central Tender Review Board
DCE Deputy Chief Executive
DE Director Engineering
DF Director Finance
DO Delivery Order
DP Director Procurement
ET Evaluation Team
ETC Entity Tender Committee
FCVR Final Classification and Valuation Report
ICT International Competitive Tendering
IDF Import Declaration Form
IF Informed
IN Input
KPI Key Performance Indicator
MPO Material Planning Officer
MTRB Ministerial Tender Review Board
NCT National Competitive Tendering
OIC Officer In-Charge
OSA Oracle Sourcing Application
PO Purchase Order
PQ Price Quotation
PR Processing
PV Payment Voucher
RCM Risks and Controls Matrix
RfQ Request for Quotation
RV Review
SAO Stores Accounting Officer
SO Shipping Officer
VRA Volta River Authority
Process Control Manual for Procurement
3Volta River AuthorityCONTROLLED DISCLOSURE
TABLE OF CONTENTS
TABLE OF ABBREVIATIONS...................................................................................................................................... 2
Introduction............................................................................................................................................................. 11
Foreword.................................................................................................................................................................. 11
Purpose .................................................................................................................................................................... 11
Scope ........................................................................................................................................................................ 11
Information processing objectives ......................................................................................................................... 12
System training requirements ................................................................................................................................ 12
Applicable policies................................................................................................................................................... 13
Procurement operating model................................................................................................................................ 14
Single Frame ............................................................................................................................................................ 15
Symbol legend ......................................................................................................................................................... 16
1. STRATEGIC PROCUREMENT MANAGEMENT ......................................................................................... 17
Process description.............................................................................................................................................. 17
Strategic procurement management process flow chart .................................................................................. 18
Strategic procurement management activity detail .......................................................................................... 19
2. PROCUREMENT SPEND REVIEW .............................................................................................................. 21
Process description.............................................................................................................................................. 21
Procurement spend review process flow chart .................................................................................................. 22
Procurement spend review activity detail.......................................................................................................... 23
Procurement spend review key performance measures ................................................................................... 25
Procurement spend review standard reports .................................................................................................... 25
3. MANAGEMENT INFORMATION REPORTING .......................................................................................... 26
Process description.............................................................................................................................................. 26
Segregation of duties matrix............................................................................................................................... 26
Management information reporting process flow chart................................................................................... 27
Management information reporting process activity detail ............................................................................. 28
Management information reporting key performance measures .................................................................... 29
Management information reporting standard reports ..................................................................................... 29
Management information reporting process risk and control matrix (RCM) ................................................ 30
2. REQUISITION PROCESS ............................................................................................................................... 31
Process description.............................................................................................................................................. 31
Process Control Manual for Procurement
4Volta River AuthorityCONTROLLED DISCLOSURE
Segregation of duties matrix............................................................................................................................... 31
Requisition process flow chart ........................................................................................................................... 32
Requisition activity detail ................................................................................................................................... 33
Requisition key performance measures............................................................................................................. 34
Requisition standard reports ............................................................................................................................. 34
Requisition process risk and control matrix...................................................................................................... 35
PROCUREMENT METHODS .................................................................................................................................... 36
Process description.............................................................................................................................................. 36
Overview............................................................................................................................................................... 36
4. PRICE QUOTATION ....................................................................................................................................... 39
Segregation of duties matrix............................................................................................................................... 39
Price quotation process flow chart ..................................................................................................................... 40
Price quotation activity detail ............................................................................................................................. 41
6. SOLE SOURCING............................................................................................................................................ 44
Segregation of duties matrix............................................................................................................................... 44
Sole sourcing process flow chart ........................................................................................................................ 45
Sole sourcing activity detail ................................................................................................................................ 46
7. TWO-STAGE TENDERING ............................................................................................................................ 49
Segregation of duties matrix............................................................................................................................... 49
Two-stage tendering activity detail .................................................................................................................... 51
8. NATIONAL AND INTERNATIONAL COMPETITIVE TENDERING ......................................................... 56
Segregation of duties matrix............................................................................................................................... 56
National and international competitive tendering activity detail .................................................................... 58
9. RESTRICTED TENDERING........................................................................................................................... 63
Segregation of duties matrix............................................................................................................................... 63
Restricted tendering activity detail .................................................................................................................... 65
Procurement methods key performance measures .............................................................................................. 67
Procurement methods standard reports ............................................................................................................... 67
Procurement methods process risk and control matrix (RCM)........................................................................... 68
10. CONTRACT AWARD................................................................................................................................... 72
Segregation of duties matrix............................................................................................................................... 72
Contract award process flow chart ..................................................................................................................... 73
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Contract award activity detail............................................................................................................................. 74
STORES AND INVENTORY MANAGEMENT PROCESSES................................................................................... 76
11. ITEM CREATION ........................................................................................................................................ 76
Process description.............................................................................................................................................. 76
Segregation of duties matrix............................................................................................................................... 76
Item creation process flow chart ........................................................................................................................ 77
Item creation activity detail ................................................................................................................................ 78
Item creation standard reports........................................................................................................................... 79
12. ISSUING ....................................................................................................................................................... 81
Process description.............................................................................................................................................. 81
Segregation of duties matrix............................................................................................................................... 81
Issuing flow chart ................................................................................................................................................ 82
Issuing activity detail .......................................................................................................................................... 83
Issuing key performance measures .................................................................................................................... 84
Issuing standard reports ..................................................................................................................................... 84
Issuing process risk and control matrix (RCM)......................................................................................................... 85
10. RECEIVING (GOODS FROM SUPPLIERS) .............................................................................................. 86
Process description.............................................................................................................................................. 86
Segregation of duties matrix............................................................................................................................... 86
Receiving goods process flow chart.................................................................................................................... 87
Receiving goods activity detail ........................................................................................................................... 88
Receiving goods key performance measures ..................................................................................................... 89
Receiving goods standard reports ...................................................................................................................... 90
11. RECEIVING (DIRECT RECEIPT TO PROJECT SITE) ............................................................................ 91
Process description.............................................................................................................................................. 91
Segregation of duties matrix............................................................................................................................... 91
Receiving (direct receipt to project site) process flow chart ............................................................................ 92
Receiving (direct receipt to project site) activity detail .................................................................................... 93
Receiving (direct receipt to project site) key performance measures .............................................................. 94
Receiving (direct receipt to project site) standard reports ............................................................................... 94
12. RECEIVING (SERVICES) ........................................................................................................................... 95
Process description.............................................................................................................................................. 95
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6Volta River AuthorityCONTROLLED DISCLOSURE
Segregation of duties matrix............................................................................................................................... 95
Receiving services process flow chart ................................................................................................................ 96
Receiving services activity detail ........................................................................................................................ 97
Receiving services key performance measures.................................................................................................. 97
Receiving services standard reports................................................................................................................... 98
13. RECEIVING (SAFEKEEPING) ................................................................................................................... 99
Process description.............................................................................................................................................. 99
Segregation of duties matrix............................................................................................................................... 99
Receiving (safekeeping) process flow chart ......................................................................................................100
Receiving (safekeeping) activity detail..............................................................................................................101
Receiving (safekeeping) key performance measures .......................................................................................102
Receiving (safekeeping) standard reports ........................................................................................................102
14. RECEIVING (SAMPLES) ...........................................................................................................................103
Process description.............................................................................................................................................103
Segregation of duties matrix..............................................................................................................................103
Receiving (samples) process flow chart ............................................................................................................103
Receiving (samples) activity detail ....................................................................................................................105
15. RECEIVING (TRANSIT) ............................................................................................................................107
Process description.............................................................................................................................................107
Segregation of duties matrix..............................................................................................................................107
Receiving (transit) process flow chart...............................................................................................................108
Receiving (transit) activity detail ......................................................................................................................109
16. RETURNS TO SUPPLIER ..........................................................................................................................114
Process description.............................................................................................................................................114
Segregation of duties matrix..............................................................................................................................114
Return to supplier flow chart.............................................................................................................................115
Return to supplier activity detail .......................................................................................................................116
Return to supplier key performance measures ................................................................................................117
Return to supplier standard reports .................................................................................................................117
14. PHYSICAL INVENTORY COUNT .............................................................................................................119
Process description.............................................................................................................................................119
Segregation of duties matrix..............................................................................................................................119
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7Volta River AuthorityCONTROLLED DISCLOSURE
Physical inventory count process flow chart ....................................................................................................120
Physical inventory count activity detail ............................................................................................................121
Physical inventory count key performance measures......................................................................................123
Physical inventory count standard reports.......................................................................................................123
15. CYCLE INVENTORY COUNT....................................................................................................................125
Process description.............................................................................................................................................125
Segregation of duties matrix..............................................................................................................................125
Cycle inventory count process flow chart .........................................................................................................126
Cycle inventory count activity detail .................................................................................................................127
Cycle inventory count key performance measures...........................................................................................129
Cycle inventory count standard reports............................................................................................................129
16. PROJECT RETURN TO INVENTORY ......................................................................................................133
Process description.............................................................................................................................................133
Segregation of duties matrix..............................................................................................................................133
Project return to inventory process flow chart .................................................................................................134
Project return to inventory activity detail.........................................................................................................135
Project return to inventory standard reports ...................................................................................................136
Project return to inventory risk and control matrix (RCM) ............................................................................137
17. INTER-STORES TRANSFER (FROM CENTRAL TO SATELLITE STORES) ......................................138
Process description.............................................................................................................................................138
Segregation of duties matrix..............................................................................................................................138
Inter-stores transfer process flow chart............................................................................................................139
Inter-stores transfer activity detail ...................................................................................................................140
Inter-stores transfer key performance measures .............................................................................................141
Inter-stores transfer standard reports ..............................................................................................................141
Inter-stores transfer process risk and control matrix (RCM) .........................................................................142
Inter-stores transfer process risk and control matrix (RCM) .........................................................................142
18. VENDOR SET-UP .......................................................................................................................................143
Process description.............................................................................................................................................143
Segregation of duties matrix..............................................................................................................................143
Vendor set up process flow chart ......................................................................................................................144
Vendor set-up activity detail..............................................................................................................................145
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Vendor set-up key performance measures .......................................................................................................147
Vendor set-up process risk and control matrix (RCM)....................................................................................148
19. MASTER DATA MANAGEMENT..............................................................................................................149
Process description.............................................................................................................................................149
Segregation of duties matrix..............................................................................................................................149
Master data management activity detail...........................................................................................................151
Master data management key performance measures ....................................................................................152
Master data management standard reports .....................................................................................................152
Master data management process risk and control matrix (RCM) ................................................................153
20. RE-ORDER POINT PLANNING................................................................................................................154
Process description.............................................................................................................................................154
Segregation of duties matrix..............................................................................................................................154
Re-order point planning process flow chart .....................................................................................................155
Re-order point planning activity detail .............................................................................................................156
Re-order point key performance measures ......................................................................................................157
Re-order point planning standard reports .......................................................................................................157
Re-order point planning process risk and control matrix (RCM)...................................................................158
SHIPPING PROCESSES............................................................................................................................................159
21. EXPORT ......................................................................................................................................................159
Process description.............................................................................................................................................159
Segregation of duties matrix..............................................................................................................................159
Export process flow chart ..................................................................................................................................160
Export activity detail ..........................................................................................................................................161
Export standard reports.....................................................................................................................................162
22. HARBOUR CLEARING ..............................................................................................................................163
Process description.............................................................................................................................................163
Segregation of duties matrix..............................................................................................................................163
Harbour clearing process flow chart .................................................................................................................164
Harbour clearing activity detail.........................................................................................................................165
Harbour clearing standard reports ...................................................................................................................168
23. AIRPORT CLEARING ................................................................................................................................170
Process description.............................................................................................................................................170
Process Control Manual for Procurement
9Volta River AuthorityCONTROLLED DISCLOSURE
Segregation of duties matrix..............................................................................................................................170
Airport clearing process flow chart ...................................................................................................................171
Airport clearing activity detail ...........................................................................................................................172
Airport clearing key performance measures ....................................................................................................174
Airport clearing standard reports......................................................................................................................174
24. BORDER CLEARING .................................................................................................................................175
Process description.............................................................................................................................................175
Segregation of duties matrix..............................................................................................................................175
Border clearing process flow chart ....................................................................................................................176
Border clearing activity detail............................................................................................................................177
Border clearing key performance measures .....................................................................................................179
Border clearing standard reports ......................................................................................................................179
Shipping process risk and control matrix (RCM) ............................................................................................180
25. CONTRACT MANAGEMENT ....................................................................................................................181
Process description.............................................................................................................................................181
Segregation of duties matrix..............................................................................................................................181
Contract management process flow chart ........................................................................................................182
Contract management activity detail ................................................................................................................183
Contract management key performance measures..........................................................................................185
Contract management standard reports...........................................................................................................186
25. SERVICE DELIVERY .................................................................................................................................188
Process description.............................................................................................................................................188
Segregation of duties matrix..............................................................................................................................188
Service delivery process flow chart ...................................................................................................................189
Service delivery process activity detail..............................................................................................................190
Service delivery key performance measures.....................................................................................................191
Service delivery standard reports......................................................................................................................192
Service delivery process risk and control matrix (RCM) .................................................................................193
APPENDICES .............................................................................................................................................................194
Appendix I PPA/VRA AUTHORISATION THRESHOLD MATRIX ...................................................................194
Appendix II OVERVIEW OF JOB ROLES (SAMPLE).......................................................................................196
Appendix III – Standard Documents .......................................................................................................................197
Process Control Manual for Procurement
10Volta River AuthorityCONTROLLED DISCLOSURE
Process Control Manual for Procurement
11Volta River AuthorityCONTROLLED DISCLOSURE
IntroductionThe purpose of the Procurement Process Control Manual (PCM) is to serve as a detailed communication
guideline in delivering consistent and structured procurement processes within the Authority. The processes
covered are aligned to the Oracle R12 software and are also designed to align processes by functionality. The
PCM is driven by content from the process models developed during the Business Process Re-engineering
project.
ForewordThe PCM was developed based on the scope and nature of business activities in the functional area for which it
is deemed responsible at the date on which the PCM was approved. Even though the PCM is limited to the
Procurement Function, there may be certain interdependencies with processes in other functional areas. It is
thus recommended that users within the Procurement Function familiarise themselves with the responsibilities
and interdependencies with other functional areas within the Authority and External Regulators to ensure the
correct interpretation of its content. Periodic reviews of the PCM should be done to ensure any changes in
business and regulatory requirements are incorporated into future releases.
PurposeThis document serves multiple purposes including:
Establishes detailed procedures for the Authority to follow in executing it’s key procurement
responsibilities
Provides a reference guide for the Procurement Department
Provides as a training manual for new employees
Supports Internal Control Framework initiatives for documenting key activities and identifying key
controls
ScopeThe PCM covers the scope and sequences of activities, control points and responsibilities required to perform
technical and administrative Procurement Functions. It is intended to provide a holistic view of all the key
elements of each procurement process including process measures and reporting requirements. It comprises
the following elements:
Process and Sub-Process Flow(s); Activity detail (narratives to the process flows); Segregation of duties matrix; key performance measures (KPIs) documented at an Activity Process Flow level and/or for Activities; Key reports documented at Activities or Tasks; Risks and Controls Matrix (RACM) documented at a Sub-Process Flow and/or Activity Process Flow
level; and Referenced documents such as policies.
The processes covered in the PCM are:
Requisitioning;
Procurement methods;
o Sole/Single sourcing
o Price quotations
Process Control Manual for Procurement
12Volta River AuthorityCONTROLLED DISCLOSURE
o National/International Competitive Tendering
o Restrictive tendering
o Two-stage tendering
Preparation of tenders
Tendering
Contract management
Stores and inventory management
o Item creation
o Issuing
o Receiving (goods)
o Receiving (services)
o Return to supplier
o Physical inventory count
o Cycle inventory count
o Project returns to inventory
o Inter-stores transfer
o Vendor set-up
o Re-order point planning
Shipping
o Exports
o Harbour clearing
o Airport clearing
Information processing objectivesThe primary information processing objectives of the procurement function are:
Purchases are approved by appropriate individuals and recorded on a timely basis;
Receipts are based on legitimate purchases;
Procurement spend is properly authorised, recorded and monitored;
Access to update, change and delete standing data information (e.g. vendor master, price contract file
etc) is limited to appropriate individuals;
Adequate segregation of authorisation and custodial functions; and
Adequate vendor evaluation is conducted prior to selection.
System training requirementsThe following systems are applicable to the procurement function:
Oracle ERP MS Excel MS Project Market Analysis Module Spend Analysis Module Savings tracking system Online research tools Business intelligence tools
Process Control Manual for Procurement
13Volta River AuthorityCONTROLLED DISCLOSURE
Applicable policiesThe following policies and regulations are referenced to this manual.
Public Procurement Authority Act 2003 (Act 663)
Public Procurement Authority Manual
Public Procurement Authority Regulations
VRA Chart of Authority
Process Control Manual for Procurement
14Volta River AuthorityCONTROLLED DISCLOSURE
Procurement operating model
INSERT PROCUREMENT OPERATING MODEL
Process Control Manual for Procurement
15Volta River AuthorityCONTROLLED DISCLOSURE
Single FrameThe single frame provides an overview summary of the entire procurement cycle.
Process Control Manual for Procurement
16Volta River AuthorityCONTROLLED DISCLOSURE
Symbol legend
Symbol Legend
Start
Control Reference Point
Approval Process
Decision Point
Manual Input
Manual Process
Automated Process
Referenced Process
Output Document
Pre-defined Workflow Routing
Process Flow Connector
Process End
A
End
START
CRP
Process Control Manual for Procurement
17Volta River AuthorityCONTROLLED DISCLOSURE
1. STRATEGIC PROCUREMENT MANAGEMENT
Process description
Overview
This process provides guidance for delivering strategic supply chain value to the business.
Process Owner
Director Procurement
Process Objectives
To ensure control and delivery of value streams to the business.
To provide a framework by which corporate and functional strategies are aligned
Process Scope
This process applies to procurement value delivery to the business
Timeframe
N/A
Process Control Manual for Procurement
18Volta River AuthorityCONTROLLED DISCLOSURE
Strategic procurement management process flow chart
End
1. DP collatesAuthority’s
procurementplan from
departments
2. DP withCM identify
savingsopportunities
and extractsavings plan
6. CMimplements
categorystrategy
4. CMdevelopscategory
strategy toachieve cost
savings target
3. DPapportionscost saving
target tocategories,committing
CMs to targets
5. DP reviewsand approves
category strategydocument for
implementation
A
7. CMreports on
monthly costsavings
8. DP reviewsmonthly cost
savings reportand revises
plan
Process Control Manual for Procurement
19Volta River AuthorityCONTROLLED DISCLOSURE
Strategic procurement management activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Collate Authority’sprocurement plan
DirectorProcurement
Director Procurement collates spendrequirements for materials andservice from the variousdepartments of the Authority into aprocurement plan.
The procurement plan is approved aspart of the Authority’s overall annualplan.
Manual ApprovedProcurementPlan
2. Set cost savingtargets (% ofapproved budget)for the variouscategories of spend
DirectorProcurement
Director Procurement in conjunctionwith Category Managers identifypotential areas for savings and addedvalue, and extract cost savings plan
Manual Business costsavings plan
3. Apportion costsaving target tocategories
DirectorProcurement
Director Procurement apportionscost saving target to CategoryManagers on the basis of savingspotential of categories and commitsmanagers to targets
Manual Cost savings planby category
4. Develop categorystrategies
CategoryManager
Category Manager develops categorystrategy to achieve cost savingstarget
Manual Category StrategyDocument
5. Approve categorystrategy document
DirectorProcurement
Director Procurement reviews andapproves Category StrategyDocument for implementation byCategory Managers
Manual ApprovedCategory StrategyDocument
6. Implement categorystrategy
CategoryManagers
Category Managers implementcategory strategy keeping a record of
Manual Record of costsavings
START
CRP
Process Control Manual for Procurement
20Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
cost savings and value adds that areachieved for each transactionand cumulatively
7. Report on costsavings
CategoryManagers
Category Managers report onmonthly cost savings for the variouscategories
Manual Monthly costsavings report
8. Review monthly costsavings report
DirectorProcurement
Director Procurement reviewsmonthly cost savings report andrevises plan to achieve annual target
Manual
END
Process Control Manual for Procurement
21Volta River AuthorityCONTROLLED DISCLOSURE
2. PROCUREMENT SPEND REVIEW
Process descriptionOverview
This process provides guidance for reviewing and aligning spend and savings target as well as planning
resources to meet supplier relationship expectations
Process Owner
Director Procurement
Process Objectives
To ensure a positional spend is presented for management decision making
To forecast future spend and provide adequate required resources
Process Scope
This process applies to reviewing spend within approved budgets and maverick spend outside budget
Timeframe
N/A
Process Control Manual for Procurement
22Volta River AuthorityCONTROLLED DISCLOSURE
Procurement spend review process flow chart
Process Control Manual for Procurement
23Volta River AuthorityCONTROLLED DISCLOSURE
Procurement spend review activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. CollateAuthority’sprocurementplan
DirectorProcurement
Director Procurement collates spendrequirements for materials and servicefrom the various departments of theAuthority into a Procurement Plan
Manual ApprovedProcurementPlan
2 Review spendanalysis
DirectorProcurement
a) aDirector Procurement reviewsspend for various business unitsby category and comparesagainst budgetary provisionsand savings target.
b) Director Procurement inconjunction with CategoryManagers identify correctiveactions to re-align to budget andtargets
Manual ReviewedSpend AnalysisReport
3. Submit analysisreport
DirectorProcurement
Director Procurement submits SpendAnalysis Report to Deputy ChiefExecutive, Finance by email for review
Manual
4. Discuss analysisreport
DirectorProcurement
Director Procurement/ Deputy ChiefExecutive, Finance discuss analysisreport at management and executivemeetings respectively
Consensus on corrective action isobtained at both management andexecutive meetings
Manual
5. Implementcorrective
DirectorProcurement
Director Procurement in conjunctionwith relevant Heads of Departments
Manual
START
Process Control Manual for Procurement
24Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
actions implement corrective actions
END
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25Volta River AuthorityCONTROLLED DISCLOSURE
Procurement spend review key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. % of total savings target achieved by
category
Per savings plan Monthly Director
Procurement
Category Manager
2. Average credit days negotiated and agreed Per savings plan Quarterly Director
Procurement
Category Manager
Procurement spend review standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Variance report This report shows the
differences between
planned/ budgeted and
actual spend
To identify areas and
reasons for significant
variances to re-align
actual to budget and
targets
ERP Monthly Director
Procurement
2. Spend analysis
report
This report provides a
distribution of total
spend across various
spend categories
To provide an analysis
of spend patterns over a
specified period
ERP Monthly Director,
Procurement
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26Volta River AuthorityCONTROLLED DISCLOSURE
3. MANAGEMENT INFORMATION REPORTING
Process descriptionOverview
The purpose is to describe the activities to be followed to ensure relevant and timely management information
is distributed to identified stakeholders
Process Owner
Director Procurement
Process Objectives
To ensure relevant and timely information for management and executive decision making To ensure the quality of reporting is validated by the relevant stakeholders
Process Scope
This process applies to procurement related information that impacts on VRA business performance
Timeframe
N/A
Segregation of duties matrix
Activity / Resources CategoryManager
DirectorProcurement
Deputy ChiefExecutive,Finance
Generate reports IN
Review report RV
Follow up on corrective actions RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
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27Volta River AuthorityCONTROLLED DISCLOSURE
Management information reporting process flow chart
1. DCE, F andDP engage
stakeholdersto definereporting
requirementsand timetable
2a. CategoryManagers (CM)
generate and reviewrelevant reports
2b. CMforwardsreports
generatedoutside the
system to DP
3. DP generatesconsolidated reportsand forwards to DCE,
F
4. DCE, F reviewsconsolidatedreport and
distributes torelevant
stakeholders fordiscussion andfurther action
5. CM liaiseswith heads ofbusiness unitsto implement
correctiveactions
6. DP reportson follow-up
actions toDCE,F and
otherstakeholders
End
Process Control Manual for Procurement
28Volta River AuthorityCONTROLLED DISCLOSURE
Management information reporting process activity detail
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Define/ review
reporting
requirements
Deputy ChiefExecutiveFinance
Deputy Chief Executive Finance and DirectorProcurement engage relevant internal stakeholdersto define reporting requirements and timetable
(Reporting requirements should be reviewedperiodically, preferably every year)
Manual Reporting
requirements
2. Generate andreview reports
CategoryManagers
a) Category Managers generate and review
relevant reports.
b) For information generated outside the system,
e.g. compliance issues, Category Manager
forwards report to Director Procurement
Auto ManagementInformationReport
3. Generateconsolidatedreports
DirectorProcurement
Director Procurement generates consolidatedreports and forwards to Deputy Chief Executive,Finance
Auto
4. Reviewconsolidatedreports
Deputy ChiefExecutive,Finance
Deputy Chief Executive, Finance reviewsconsolidated report and distributes to relevantstakeholders for discussion and further actionwhere applicable.
Manual
5. Implementimprovementactions
CategoryManagers
Category Manager liaises with heads of businessunits to implement corrective actions
Manual Documentedimprovementopportunity
6. Report onfollow upactions
DirectorProcurement
Director Procurement provides report on follow-upactions to Deputy Chief Executive, Finance andother stakeholders
START
END
Process Control Manual for Procurement
29Volta River AuthorityCONTROLLED DISCLOSURE
Management information reporting key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Timely submission of management information
reports
5 days after month
end
Monthly Deputy Chief
Executive, Finance
Director Procurement
2. % of timely implementation Per agreed
implementation plan
Monthly Deputy Chief
Executive, Finance
Director Procurement
Management information reporting standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Procurement
reporting pack
The reporting pack comprises:
Overview of spend variance
against budget by category
and business unit
Overview of spend analysis
by category and business
unit
Compliance report
highlighting significant
compliance issues
Target cost savings and
variance analysis
Status on follow up actions
To provide executive and
management with relevant
spend information for
information purposes, decision
making and business
performance review
ERP/ other
relevant data
Monthly/
Quarterly
Deputy Chief
Executive
Finance
Process Control Manual for Procurement
30Volta River AuthorityCONTROLLED DISCLOSURE
Management information reporting process risk and control matrix (RCM)Key risks
1. Management reporting targets may not be achievedN
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lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
fF
oc
us
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
eO
wn
er
1 Management
Information
Reporting
To ensure reports are
timely and relevant for
management use
O N/A N/A N/A Deputy Chief Executive Finance and
Director Finance engage relevant internal
stakeholders to define reporting
requirements and timetable. Adherence to
management reproting targets are
monitored quarterly
N/A R P M N/A Deputy Chief
Executive,
Finance
Process Control Manual for Procurement
31Volta River AuthorityCONTROLLED DISCLOSURE
2. REQUISITION PROCESS
Process description
Overview
The purpose of the process is to describe the communication and processes to be followed to manage user
demands and expectations by engaging a sequenced set of requirement gathering, prioritisation, resourcing,
and approval(s).
Process Owner
Users in various departments
Process Objectives
To efficiently manage User requests while setting and controlling service expectations;
To manage the intake funnel and integrate business demand for appropriate integrated prioritisation,
review and resolution; and
To ensure that requisitions are within budget limits and have gone through the appropriate approval
processes.
Process Scope
This process applies to any part of the Authority where staff can requisition for stock, non-stock items and
services.
Timeframe
On need basis.
Segregation of duties matrix
Activity / Resources User Requestor’sLineManager
CategoryOfficer
Create internal requisition IN
Approve requisition AP
Informed IF
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
32Volta River AuthorityCONTROLLED DISCLOSURE
Requisition process flow chart
Process Control Manual for Procurement
33Volta River AuthorityCONTROLLED DISCLOSURE
Requisition activity detail
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
1. Check availabilityof items in stock
Requestor Requestor checks for availability of items instock on the system.
Manual
2. Generate storesrequisition
Requestor Requestor generates a stores requisition androutes it for systems check if item is instock.
Auto Generatedrequisition
3. Generateshopping cart
Requestor Requestor generates a shopping cart/specialpurchase and routes for systems check ifitem is not in stock.
Auto Generatedshopping cart
4. Verify requisition System The system checks for the following: Budget limit Financial approval threshold and
prompts for approval orrecommendation for approval
Appropriate cost center selection Status of previous carts Incompleteness
Auto Exceptionreport
5. Approverequisition
Requestor’sLine Manger
User’s Line Manager reviews requisitionand approves electronically. Request isrouted back to Requestor if request isdenied
Manual Approvedrequisition
6. For storesrequisition,requests arerouted to Stores
System After approval, System automaticallysubmits approved requisition to Stores tobegin issuing process
Auto
7. For Purchaserequisition,requests are
System After approval, System automaticallysubmits approved requisition to Buyer tobegin procurement process
Auto
START
CRP
CRP
Process Control Manual for Procurement
34Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
routed toCategory Officer
Requisition key performance measuresPerformance Measure Target Frequency Reviewer Reviewee
1. Requisition to approval cycle XX days Monthly Category Manager
Requisition standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Requisition
initiated details (by
category and
location)
The report provides details of
requisitions generated over a
given period, sorted by
category, location, etc.
To recognise the volume
of requisition generated
over a stated period
System Monthly Category Officer
2. Outstanding
requisitions
The report highlights
requisitions outstanding and
ageing status for the various
locations originating the
requisitions
To provide a summarised
source to prompt and
expedite action
System Weekly Category Officer
3. Stock versus non-
stock requisitions
The report segregates
requisitions serviced from
stock holding and those
directly sourced externally on
demand
To offer insight on
materials for which stock
holding may be necessary
and those that have to be
sourced on demand
System Monthly Category Officer
END
Process Control Manual for Procurement
35Volta River AuthorityCONTROLLED DISCLOSURE
Requisition process risk and control matrixKey Risks:
1 Unauthorised requisitions are processed which may allow spending limits to be exceeded.
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
eC
ate
go
ry
(C,F
,O)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
fF
oc
us
Ap
pli
ca
ble
Or
ac
leB
usin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y(E
,D,W
,M,Q
,A)
Po
lic
y/
Pr
oc
ed
ur
eR
efe
re
nc
e
Co
ntr
ol
Ob
jec
tiv
eO
wn
er
Ke
yC
on
tro
l(Y
/N)
1 Requisitioning To ensure requisitions
are valid and
appropriately approved.
To ensure purchase
authorisation is based
on limits of authority
established by company
policies.
F V N/A N/A ERP performs an automated
check to ensure:
requisition is within budget and
appropriate cost centre selection.
Rejected requisitions are routed
to requestor for needed changes
to be made.
S P E N/A ERP Yes
2 Requisitioning To ensure special
purchase requests are
authorised
F V N/A N/A System approved requisitions
are reviewed and approved
electronically by a Line Manager
.
M P E N/A User's Line
Manager
Yes
Process Control Manual for Procurement
36Volta River AuthorityCONTROLLED DISCLOSURE
PROCUREMENT METHODS
Process description
OverviewProcurement methods describe the processes, communications and actions to be followed in procuring
goods and services in accordance with the Public Procurement Act 2003, (Act 663) and the Authority’s
approval hierarchy.
Process Owner
Category Managers
Process Objectives
Ensure the regulatory requirements of Act 663 are complied with;
Ensure that request for purchase have gone through the appropriate approval processes as per
the General Approval Limits;
Ensure transparency and fairness throughout the tendering process; and
To ensure that only qualified suppliers are invited to tender.
Process Scope
This process applies to all goods and services purchased by the Authority. The procurement methods
covered in the PCM are:
Procurement Method Overview1
Price Quotation Price Quotation procurement method is used for : readily available goods or technical services that are not specially
produced or provided to the particular specifications of the Authority;and
goods where there is an established market if the estimated value of theprocurement contract is less than GH¢ 20,000 (goods), GH¢ 50,000(works), and GH¢ 20,000 (technical services).
Sole Sourcing Sole Sourcing procurement method is used with the approval of the PublicProcurement Authority (PPA) where: goods, works or services are only available from a particular supplier or
contractor, or if a particular supplier or contractor has exclusive rights inrespect of the goods, works or services, and no reasonable alternative orsubstitute exists;
there is an urgent need for the goods, works or services and engaging intender proceedings or any other method of procurement is impracticaldue to unforeseeable circumstances giving rise to the urgency which is notthe result of dilatory conduct on the part of the procurement entity;
1PPA 2003, Act 663, Part IV – Methods of procurement
Process Control Manual for Procurement
37Volta River AuthorityCONTROLLED DISCLOSURE
owing to a catastrophic event, there is an urgent need for the goods,works or technical services, making it impractical to use other methods ofprocurement because of the time involved in using those methods;
a procurement entity which has procured goods, equipment, technologyor services from a supplier or contractor, determines that:
o additional supplies need to be procured from that supplier orcontractor because of standardisation;
o there is a need for compatibility with existing goods,equipment, technology or services, taking into account theeffectiveness of the original procurement in meeting the needsof the Authority;
o the limited size of the proposed procurement in relation to theoriginal procurement provides justification;
the procurement entity seeks to enter into a contract with the supplier orcontractor for research, experiment, study or development, except wherethe contract includes the production of goods in quantities to establishcommercial viability or recover research and development costs; or
the procurement entity applies this Act for procurement that concernsnational security, and determines that single-source procurement is themost appropriate method of procurement.
Restricted Tendering Restricted tendering procurement method may be used for reasons ofeconomy and efficiency, subject to the approval of the Board if: goods, works or services are available only from a limited number of
suppliers or contractors; or the time and cost required to examine and evaluate a large number of
tenders is disproportionate to the value of the goods, works or services tobe procured.
National Competitive
Tendering (NCT)
National competitive tendering procedures may be applied where onlydomestic suppliers or contractors may submit tenders. The NCTprocurement method is for goods with estimated values from GH¢ 20,000 toGH¢ 200,000, works with estimated contract values ranging from GH¢50,000 t0 GH¢ 1,500,000, and technical services ranging from GH¢ 20,000to GH¢ 200,000. The Authority may stipulate in the tender documents thattenderers must quote only in the local currency and payments must be madewholly in the local currency
International
Competitive Tendering
(ICT)
International competitive tendering shall be used whenever open competitivetendering is used and effective competition cannot be obtained unless foreignfirms are invited to tender. International competitive tendering is for goodswith estimated values above GH¢ 1,500,000, works with estimated contractvalues above GH¢ 2,000,000 and technical service above GH¢ 200,000. Itmay be considered in the following circumstances: The goods, works or services are proven not to be available under
competitive price and other conditions from two or more suppliers in
Ghana; or
Two previous national competitive tenders have failed to identify an
acceptable.
Two-stage tendering The Authority shall engage in procurement by two-stage tendering where: it is not feasible for the procurement entity to formulate detailed
Process Control Manual for Procurement
38Volta River AuthorityCONTROLLED DISCLOSURE
specifications for the goods or works or, in the case of services, to identifytheir characteristics and where it seeks tenders, proposals or offers onvarious means of meeting its needs in order to obtain the mostsatisfactory solution to its procurement needs; or where the character ofthe goods or works are subject to rapid technological advances;
the procurement entity seeks to enter into a contract for research,experiment, study or development, except where the contract includes theproduction of goods in sufficient quantities to establish their commercialviability or to recover research and development costs.
Timeframe
Aligned to requests for goods and services.
Process Control Manual for Procurement
39Volta River AuthorityCONTROLLED DISCLOSURE
4. PRICE QUOTATION
Segregation of duties matrix
Activity /Resources
CategoryOfficer
CategoryManager
EvaluationTeam
DirectorProcurement
EntityTenderCommittee
Prepare tenderdocuments and selectsuppliers
IN
Review tenderdocuments RV
Evaluate quotationsRV
Review and approveevaluation report RV
RV
APGenerate purchaseorder
IN
Approve purchaseorder
AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
40Volta River AuthorityCONTROLLED DISCLOSURE
Price quotation process flow chart
Process Control Manual for Procurement
41Volta River AuthorityCONTROLLED DISCLOSURE
Price quotation activity detail
Act IDProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Route specialpurchasetransaction toCategoryOfficer
Requestor’s Line
Manager
After approving requisition is
automatically routed to Requestor’s
Category Officer.
Auto
2. Generate RFQ Category Officer Category Officer converts Purchase
Requisition into Request for Quotation
(RFQ) and completes RFQ schedules
Manual
3. Initiatesourcingmethod
Category Officer Category Officer determines total
estimated value of shopping cart and
initiates the Price Quotation sourcing
method if the purchase requisition is
between the ranges of GH¢0 and
GH¢20,000.
Manual
4. Populate on-line tenderdocument
Category Officer Category Officer selects a minimum of 3
preferred suppliers from registered
supplier database, populates online
Tender Documents, sets evaluation
criteria, and sends electronically to the
Category Manager for review
Manual Draft Tender
Documents
5. ReviewTenderDocuments
Category Manager Category Manager reviews Tender
Documents
Manual Final Tender
Documents
6a. Send TenderDocuments tosuppliers
Category Officer Category Manager instructs Category
Officer for electronic copies to invite
Manual Invitation to
tender
START
Process Control Manual for Procurement
42Volta River AuthorityCONTROLLED DISCLOSURE
Act IDProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
bids from preferred suppliers
6b. Shopping cartvalue is lessthan or equalto GH¢5,000?
Category Officer/
Finance Officer/
Category
Manager/ User
Category Officer, Category Manager,
Finance Officer and Requestor evaluate
submitted bids and a winning bidder is
selected
Manual Evaluation
report
7. Shopping cartgreater thanor equal toGH¢ 5,000
Category Officer/
Category Manager
Category Manager proposes a team
composition for evaluation
Manual Proposed
Evaluation
Team
8. Approve teamcomposition
Director
Procurement
Director Procurement approves team
proposed by Category Manager
Manual Approved
Evaluation
Team
9. Public tenderopening
Category Officer Category Officer organises the tender
opening ceremony which takes place a
minimum of 14 days after tender date.
Manual
10. Input vendorquotations forevaluation
Category Officer Category Officer inputs vendor
quotations into the Oracle Sourcing
Application to map and generate
system ranking evaluation report.
Manual System
ranking
evaluation
report
11. Reviewevaluationreport
Evaluation Team Evaluation Team reviews system
ranking evaluation report, makes
recommendations and forwards to
Director Procurement for approval
Manual Draft
Evaluation
Report
12. Approveevaluationreport
Director
Procurement
Director procurement approves
evaluation report up to GHC5,000 and
notifies Category Manager
Manual
CRP
CRP
Process Control Manual for Procurement
43Volta River AuthorityCONTROLLED DISCLOSURE
Act IDProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
13. Review andapproveevaluationreport
Entity Tender
Committee
a. Entity Tender Committee reviews
and approves evaluation for
GHC5,000.01 – GHC20,000 and b.
informs the Category Officer to run
purchase order by email, copying the
Category Manager and Director
Procurement
Manual Final
evaluation
report
14. Generatepurchaseorder
Category Officer Category Officer runs system to
generate purchase order which is
routed to Director Procurement for
approval
Manual Purchase
Order
15. Approvepurchaseorder
Director
Procurement
Director Procurement approves
purchase order and appends electronic
signature, and routes signed purchase
order to Category Officer
Manual Signed
purchase order
16. Submitpurchaseorder tosupplier
Category Officer Category Officer prints and scans
purchase order and sends electronically
to supplier and request receipt
acknowledgement
Manual Submitted
purchase order
END
CRP
CRP
Process Control Manual for Procurement
44Volta River AuthorityCONTROLLED DISCLOSURE
6. SOLE SOURCING
Segregation of duties matrixActivity / Resources User Category
OfficerCategoryManager
Requestor’sLineManager
DirectorProcurement/Engineering
ChiefExecutive
PPA Board
Identify sole sourcingrequirements IN
Review sole sourcing planRV
Approve sole sourcingplan AP AP
Create request to use solesourcing IN
Approve request for solesourcing AP
Review justification forsole sourcing andquotation
RV
Generate purchase order IN
Approve purchase order AP AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
45Volta River AuthorityCONTROLLED DISCLOSURE
Sole sourcing process flow chart
Process Control Manual for Procurement
46Volta River AuthorityCONTROLLED DISCLOSURE
Sole sourcing activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Identify annualsole sourcingrequirements
Category Managers Category Managers identifies annual
sole sourcing requirement
Manual Draft annual Sole
Sourcing Plan
2. Review SoleSourcing Plan
Directors
Engineering/
Procurement
Directors Engineering/ Procurement
review sole source plan and forward it
to Deputy Chief Executives, Finance/
Engineering/ Operations and Entity
Tender Committee for review
Manual
3. Approve SoleSourcing Plan
Chief Executive Chief Executive approves Sole
Sourcing Plan and forwards request
to PPA Board for approval
Manual Approved Sole
Sourcing Plan
Approval letter to
PPA Board
4. Approve request PPA Board PPA Board approves sole sourcing
request
Manual PPA Board
approval letter
for sole sourcing
5. Create request touse sole sourcing
Requestor Requestor requisitions for items
indicating sole sourcing method with
justifications and copy of prior
approval and routes to Line Manager
for approval
Manual Online
requisition
6. Approverequisition
Requestor’s Line
Manager
Line Manager approves requisition
and routes to Category Manager for
review
Manual Approved
requisition
START
CRP
CRP
CRP
Process Control Manual for Procurement
47Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
7. Reviewjustification forsole sourcing
Category Manager Category Manager reviews sole source
request in light of the Sole Sourcing
Plan and notifies Category Officer
Manual Agreed
procurement
method
8. Request forquotation
Category Officer a. Category Officer sends request for
quotation to preferred vendor.
b. Vendor/Supplier submits
quotation.
Manual Vendor quotation
9. Review quotation Category Manager Category Manager reviews quotation
and notifies Category Officer to
generate purchase order
Manual
10. Generatepurchase order
Category Officer Category Officer generates purchase
order which is backed by justification
for sole sourcing and routes to
Director Procurement to sign
Auto
11. Approvejustification andpurchase order
Director Procurement Director Procurement, Deputy Chief
Executive, Finance or Chief Executive
approve purchase order in accordance
with Authority’s Chart of Approval
Auto Approved
purchase order
12. Notify Category Officer Whoever approves the Purchase Order
forwards approved justification and
purchase order to Category Officer,
notifying the Category Manager.
Manual
13. Submit purchaseorder to supplier
Category Officer Category Officer prints and scans
purchase order and sends
electronically to supplier and request
Manual Submitted
purchase order
CRP
Process Control Manual for Procurement
48Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
receipt acknowledgement
14. Prepare solesource report
Category Officer Category Officer prepares sole source
report for each sole source transaction
Manual Sole source
report
15. Submit andpublish solesource award
Director Procurement Publication of contract award on PPA
website in accordance with PPA
regulations
Manual Website
publication
END
Process Control Manual for Procurement
49Volta River AuthorityCONTROLLED DISCLOSURE
7. TWO-STAGE TENDERING
Segregation of duties matrix
Activity / Resources CategoryOfficer
CategoryManager
EvaluationTeam
DirectorProcurement
EntityTenderCommittee
Receive requisition IN
Review tenderdocument RV
Approve tenderdocument
AP
Receive proposals IN
Evaluate proposals RV
Review and approveevaluation reports
RVAP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
50Volta River AuthorityCONTROLLED DISCLOSURE
Two-stage process flow chart
Process Control Manual for Procurement
51Volta River AuthorityCONTROLLED DISCLOSURE
Two-stage tendering activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1a. Receiverequisition
Category Officer Category Officer receives
requisition from Requestor to
purchase services relating to
provision of research, experiment,
study or development services, or
where detailed specifications
cannot be formulated
Auto
1b. Assess the needfor two stagetendering
Category Officer Category Officer assesses the need
for two stage tendering
Manual
2. Populate on-lineTenderDocument
Category Officer Category Officer populates online
Tender Document, sets evaluation
criteria, and sends electronically to
the Category Manager for review
Manual Draft request
for proposals
3. Review TenderDocument
Category Manager Category Manager reviews tender
documents in consultation with
Legal Department and Requestor
Department where necessary and
seeks approval from Director
Procurement to place advert
Manual
4. Approve TenderDocument
Director Procurement Director Procurement approve
Tender Document, signs
electronically and notifies
Contracts Manager to place advert
in the media
Manual Approved
Request for
Proposals
START
CRP
Process Control Manual for Procurement
52Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
5. Place advert/invite tenders
Contracts Manager Contracts Manager places advert in
media (refer section 47 for
procedures for inviting tenders or
applications to pre-qualify).
Contract Manager invites tenders
from selected suppliers where it is a
restrictive tender
Manual Invitation to
tender
6. Sell TenderDocuments
Contracts Manager Contracts Manager sells tender
documents and proposes an
Evaluation Committee to the
Director Procurement
Manual
7. ReceiveTechnical andFinancialProposals
Category Manager Category Manager receives
Technical and Financial Proposals
from suppliers
Manual Technical and
Financial
Proposals
8. Public tenderopening oftechnicalproposals
Category Officer Category Officer organises the
tender opening ceremony which
takes place a minimum of 14 days
after tender date.
Manual
9. Review technicalproposals
Chairman Evaluation
Team / Category
Manager
Evaluation Team reviews technical
proposal based on pre-determined
scoring criteria, make
recommendations and forwards to
Director Procurement for review
Manual Draft
Technical
Evaluation
Report
10. Recommendevaluationreport forapproval
Director Procurement Director Procurement forwards
Technical Evaluation Report to the
Entity Tender Committee with
recommendation for approval
Manual
Process Control Manual for Procurement
53Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
11. Review andapproveevaluationreport
Entity Tender
Committee
Entity Tender Committee reviews
and approves recommendations
within its approval limit and
recommends for approval by either
Ministerial Tender Review Board
or Central Tender Review Board if
budget is beyond its approval limit
(Reference to approval hierarchy)
Manual Final
evaluation
report
12. Inform CategoryManager ofapproval
Entity Tender
Committee/
Ministerial Tender
Review Board/
Central Tender
Review Board
Entity Tender Committee/
Ministerial Tender Review Board/
Central Tender Review Board
inform Category Manager of
approved evaluation report based
on budgetary provisions and
directs for public opening of
financial proposals
Manual
13.Invite successfulbidders
Chairman Evaluation
Team / Category
Manager
Category Manager invites
successful bidders by email to
attend public opening of Financial
Proposals and returns bids to
unsuccessful bidders
Manual
14. Evaluatefinancialproposals
Category Manager Evaluation Team evaluates
Financial Proposals and prepares a
Combined Evaluation Report and
forwards to Director Procurement
review
Manual Draft
Combined
Evaluation
Report
CRP
Process Control Manual for Procurement
54Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
15. Review andrecommendcombined reportfor approval
Director Procurement Director Procurement reviews and
recommends combined report for
approval and forwards to Entity
Tender Committee/ Ministerial
Tender Review Board/ Central
Tender Review Board based on
approval limits and informs Deputy
Chief Executive, Finance
Manual
16. Approvecombined report
Entity Tender
Committee/
Ministerial Tender
Review Board/
Central Tender
Review Board
Entity Tender Committee/
Ministerial Tender Review Board/
Central Tender Review Board
approve combined report and
forwards to results to Director
Procurement who notifies Category
Manager to issue award
notification
Manual Final
Combined
Evaluation
Report
17. Preparenotification ofaward letter
Category Manager Category Manager prepares
Notification of Award and supplier
Acceptance Letter using standard
template, forwards to Chief
Executive for electronic signing and
informs Deputy Chief Executive,
Finance and User’s Director
Manual Notification of
Award and
Acceptance
Letter
18. Notify successfulbidder
Category Manager Category Manager notifies
successful bidder by issuing
Notification of Award and
Acceptance Letter by email
Manual Issue
Notification of
Award and
Acceptance
Letter
CRP
Process Control Manual for Procurement
55Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
19. Accept award Successful Bidder Successful Bidder signs
Notification of Award and
Acceptance Letter and submits to
Category Manager.
Manual Signed
Notification of
Award and
Acceptance
Letter
END
Process Control Manual for Procurement
56Volta River AuthorityCONTROLLED DISCLOSURE
8. NATIONAL AND INTERNATIONAL COMPETITIVE TENDERING
Segregation of duties matrix
Activity / Resources CategoryOfficer
CategoryManager
EvaluationTeam
DirectorProcurement
EntityTenderCommittee
Determine need forNCT/ICT
IN
Review tenderdocument RV
Approve tenderdocument
AP
Receive proposals IN
Evaluate proposals RV
Review and approveevaluation reports
RVAP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
57Volta River AuthorityCONTROLLED DISCLOSURE
National and international competitive tendering process flow chart
Process Control Manual for Procurement
58Volta River AuthorityCONTROLLED DISCLOSURE
National and international competitive tendering activity detail
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
1a. Route specialpurchase transactionto Category Officer
Requestor’s Line
Manager
After approving requisition from User,
User’s Line Manager routes special
purchase request to the Category Officer
Manual
1b. Determine sourcingmethod
Category Officer Category Officer determines total
estimated value of shopping cart and
sourcing method.
NCT procurement method is for goods
with estimated values from GH¢ 20,000
to GH¢ 200,000, works with estimated
contract values ranging from GH¢
50,000 t0 GH¢ 1,500,000, and technical
services ranging from GH¢ 20,000 to
GH¢ 200,000.
International competitive tendering is for
goods with estimated values above GH¢
1,500,000, works with estimated contract
values above GH¢ 2,000,000 and
technical service above GH¢ 200,000. 2
Manual
2. Populate on-lineTender Document
Category Officer Category Officer populates online Tender
Document, sets evaluation criteria, and
sends electronically to the Category
Manual Draft Tender
Documents
22 Public Procurement Act, 2003 (Act 663), Section 45
START
Process Control Manual for Procurement
59Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
Manager for review
3. Review tenderdocument
Category
Manager
Category Manager reviews tender
documents in consultation with Legal
Department and Requestor’s Department
where necessary and seeks approval from
Director Procurement to place advert
Manual Reviewed
tender
documents
4. Approve TenderDocument
Director
Procurement
Director Procurement approves Tender
Document, signs electronically and
notifies Contracts Manager to place advert
in media
Manual Approved
Request for
Proposals
5. Place advert/ invitetenders
Contracts
Manager
Contracts Manager places advert in media
(refer section 47 for procedures for
inviting tenders or applications to pre-
qualify). For ICT, the advert is posted on
one international media, two local media
and on the PPA website.
Manual Invitation to
tender
6. Finalise and selltender documents
Category Officer Category Officer finalises tender
documents, makes them available for sale,
and organises pre-bid opening
conferences (for contract values above
GHC200,000)
Manual
7. Constitute evaluationteam
Chairman
Evaluation
Team/ Category
Officer
Category Officer constitutes an Evaluation
Team prior to bid opening and seeks
approval from Procurement Director
Manual Evaluation
Team
CRP
Process Control Manual for Procurement
60Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
8. Open bids Category Officer Category Officer is notified of
Procurement Director’s approval, and
organises public bid opening
Manual
9. Evaluate tenders Category Officer Evaluation Team evaluates bids and
submits evaluation report to Deputy Chief
Executive, Finance for review
Manual Draft
evaluation
report
10. Review evaluationreport
Deputy Chief
Executive,
Finance
Deputy Chief Executive, Finance reviews
evaluation report and forwards comments
to Procurement Director for finalisation of
report
Manual
11. Finalise report Procurement
Director
Procurement Director and Category
Manager address issues raised by the
Deputy Chief Executive, Finance, finalise
report and forward to Entity Tender
Committee for review and approval
Manual Final
evaluation
report
12. Approve evaluationreport
Entity Tender
Committee
Entity Tender Committee approves
Evaluation Report depending on the
recommended contract or endorses
evaluation report to the relevant authority
(Central or Ministerial Tender Review
Board)
Refer to appendix 1 for guidance on PPA
and VRA approval hierarchy
Manual Approved
evaluation
report
13. Review and approveevaluation report
Central/
Ministerial
Tender Review
Central/ Ministerial Tender Review Board
review and approve evaluation report.
Manual Approved
evaluation
reportCRP
CRP
Process Control Manual for Procurement
61Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
Board Unapproved evaluation reports are
returned and reworked by Entity Tender
Committee for approval
Notify approval Central/
Ministerial
Tender Review
Board
Central/ Ministerial Tender Review Board
notify Chief Executive who notifies
Director Procurement
Executive Assistant of the Chief Executive
will notify Director Procurement of
approval?
Manual
14. Issue notification ofaward
Category
Manager
Category Manager notifies successful
bidder of award by issuing notification of
award and requests for Performance
Security
Manual Performance
Security
15. Prepare and issueAcceptance Letter
Category
Manager
Category Manager prepares and issues
Acceptance Letter using standard
template, forwards to Chief Executive for
electronic signing and informs Deputy
Chief Executive, Finance and User’s
Director and Successful Bidder
Manual Acceptance
Letter
16. Accept award Successful Bidder Successful Bidder signs Notification of
Award and Acceptance Letter and
submits to Category Manager by email and
by courier.
Manual Signed
Notification of
Award and
Acceptance
Letter
Process Control Manual for Procurement
62Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved
TransactionType(Manual/Auto)
Output
Controlref.point(CRP)
END
Process Control Manual for Procurement
63Volta River AuthorityCONTROLLED DISCLOSURE
9. RESTRICTED TENDERING
Segregation of duties matrix
Activity /Resources
CategoryOfficer
CategoryManager
Requestor’sLineManager
DirectorProcurement/Engineering
Deputy ChiefExecutiveFinance/Engineering/Operations
Identify restrictedtenderingrequirements
IN
Review restrictedtendering plan
RV
Approverestrictedtendering plan
AP
Approverequisition AP
Reviewjustification forrestrictedtendering
RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
64Volta River AuthorityCONTROLLED DISCLOSURE
Restricted tendering process flow chart
Process Control Manual for Procurement
65Volta River AuthorityCONTROLLED DISCLOSURE
Restricted tendering activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Identify annualrestricted tenderingrequirements
CategoryManager
Category Manager identifies annualrestricted tendering requirement basedon annual Procurement Plan
Manual Draft annualRestrictedTendering Plan
2. Review RestrictedTendering Plan
DirectorsEngineering/Procurement
Directors Engineering/ Procurementreview Restricted Tendering Plan andforward it to Deputy Chief Executives,Finance/ Engineering/ Operations forapproval
Manual
3. Approve restrictedtendering plan
Deputy ChiefExecutive,Finance/Engineering/Operations
Deputy Chief Executive, Finance/Engineering/ Operations approvesrestricted tendering plan and forwardsrequest to PPA Board for approval
Manual ApprovedRestrictedTendering PlanApproval letterto PPA Board
4. Approve request PPA Board PPA Board approves restrictedtendering request
Manual PPA Boardapproval letterfor restrictedtendering
5. Initiate requisitionand attachjustification
Requestor Requestor initiates requisitions andattaches justification for approval
Manual Requisition andjustification
6. Approve request Line Manager Line Manager approves requisition androutes to Category Officer
Manual Approvedrequisition
7. Select restrictedtenderingprocurement methodand short listedsuppliers
Category Officer Category Officer selects the restrictedtendering procurement method inSourcing, short listed suppliers,attaches justification for restrictedtendering and forwards to CategoryManager for approval
Manual
START
CRP
CRP
CRP
Process Control Manual for Procurement
66Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
8. Review justificationfor restrictedtendering
CategoryManager
Category Manager reviews restrictedtendering request in light of therestricted tendering plan
Manual Agreedprocurementmethod
9a. Confirm whether twostage or pricecompetition
CategoryManager
Category Manager reviews nature ofpurchase. Where items relate toprovision of research, experiment, studyor development services, or detailedspecifications cannot be formulated, theCategory Manager applies two stagetendering method3. Otherwise CategoryManager applies price competition
Manual
9b. Initiate Two StageTendering
CategoryManager
Category Manager initiates Two StageTendering method if this is a two-stagerestricted tendering method
Manual
9c. Apply pricecompetition
CategoryManager
Category Manager applies pricecompetition using Price Quotation,National Competitive Tendering andInternational Competitive Tendering asapplicable ( refer to processes)
3PPA 2003,Act 663,section 36-37
END
Process Control Manual for Procurement
67Volta River AuthorityCONTROLLED DISCLOSURE
Procurement methods key performance measures
Performance Measure Target Frequency Reviewer Reviewee/processowner
1. Requisition receipt to
Purchase Order cycle
Method Days Quarterly Category
Manager
Category
OfficerInternal LegalSole sourcing 5 -
Price quotation (0–5,000) 10 7
Price quotation (5,000 –20,000
42 37
Two-stage tendering 113 90
Restricted tendering 9 7
NCT/ICT 98 80
Procurement methods standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Evaluation report This report provides
results of tender
evaluations
To provide the basis for
contract awards
Evaluation
Committee
Aligned to bidding
process
Director
Procurement
2. Spend by
procurement
method
This report shows
proportions of spend to
the various procurement
methods
To provide information
for future strategic
decision making
ERP Quarterly Category Manager
Process Control Manual for Procurement
68Volta River AuthorityCONTROLLED DISCLOSURE
Procurement methods process risk and control matrix (RCM)Key risks
1 An inappropriate procurement method may be selected for a transaction
2 Scope of service specified in tender documents may not be consistent with requirements
3 Non-compliance with requirements of the Public Procurement Act
4 Unauthorised use of a procurement method
5 Evaluation of proposals/ quotations could be biased
6 Misuse of restricted tendering/ sole source blankets
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
l
Sta
tem
en
tA
cc
ou
nt/
Dis
clo
su
re
Fin
an
cia
l
Sta
tem
en
t
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 All procurement
methods
C, O V N/A N/A Shopping cart value is reviewed
to determine an appropriate
procurement method for each
transaction per the Public
Procurement Act, 2003 Act
663).
Mn P E Public
Procurement
Act, 2003 Act
663)
Category Officer
2 All procurement
methods
O A N/A N/A Tender documents are prepared
with an evaluation criteria and
are reviewed by a Category
Manager to ensure the scope of
service detailed in the tender
document is consistent with user
requirements
Mn P E N/A Category Manager
Process Control Manual for Procurement
69Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
l
Sta
tem
en
t
Ac
co
un
t/
Dis
clo
su
re
Fin
an
cia
l
Sta
tem
en
t
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
3 All procurement
methods
O A N/A N/A
Quotations/technical and
financial proposals are
evaluated by an independent
evaluation team proposed and
approved by Director
Procurement.
M, Mn P E N/A Director
Procurement
4 All procurement
methods
C V N/A N/A Evaluation reports are initially
reviewed by Director
Procurement and recommended
for approval to Entity Tender
Committee where amounts
exceed Director Procurement's
threshold. Approvals are given
according to approval threshold
specified in the Public
Procurement Act, 2003 (Act
663).
For two stage tendering
procurement method, technical
and financial proposals are
evaluated separately. A
combined evaluation report is
prepared and forwarded to
Entity Tender Committee/
Ministerial Tender Review
Board/ Central Tender Review
Board for approval
Mn P E Public
Procurement
Act, 2003 Act
663)
Director
Procurement
Process Control Manual for Procurement
70Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
5 All procurement
methods
O, C A, V N/A N/A Approvers for purchase orders
are dependent on the Authority's
approval threshold
Mn, M D E N/A Director
Procurement
6 All procurement
methods
F C, A N/A N/A Purchase Orders are system
generated and routed to
appropriate authorities for
approval. Approver performs a
system check to ensure purchase
order details tally with
requisitions details.
S, Mn D E N/A
7 Sole Sourcing O, C R, V N/A N/A Annual sole sourcing
requirements are identified and
incorporated in a sole souring
plan. Approval to sole source is
sought and granted by the VRA
Executive team.
Approved sole sourcing plan is
forwarded to Public
Procurement Authority Board
for further approval.
M, Mn P A N/A Category Manager
8 Sole Sourcing O R N/A N/A Sole sourcing requests with
justifications should be reviewed
in the light of the approved sole
sourcing plan for the year to
avoid abuse of the use of sole
sourcing blanket
M, Mn P E N/A Category Manager
Process Control Manual for Procurement
71Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
9 Restricted
tendering
O, C N/A N/A Annual restricted tendering
requirements is identified and
incorporated in a restricted
tendering plan. Approval is
sought and granted by the VRA
Executive team
The approved restricted
tendering plan is forwarded to
the Public Procurement
Authority Board
A N/A
10 Restricted
tendering
O R N/A N/A Restricted tendering requests
are to be supported with
justifications and reviewed in
the light of the approved
restricted tendering plan for the
year
M, Mn P E N/A Category Manager
Process Control Manual for Procurement
72Volta River AuthorityCONTROLLED DISCLOSURE
10. CONTRACT AWARD
Segregation of duties matrix
Activity / Resources CategoryOfficer
ContractsManager
DirectorProcurement
Chief Executive
Generate purchase orderIN
Approve purchase orderAP
Draw up contractIN
Negotiate contractIN IF IF
Sign contractAP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
73Volta River AuthorityCONTROLLED DISCLOSURE
Contract award process flow chart
2. CO runs system togenerate PO and
routes PO to DP forapproval
3. DP approves POand notifies
Contracts Managerto draw up contract
Predefinedworkflowrouting
9a. Successfulbidder signsand submits
both copies toContractsManager
9b. ContractsManager
sends signedcontact to CE
for signing
9c. CE signscontract
and notifiesContractManager
10. ContractsManager sends
one copy oforiginal finalcontract toSuccessful
bidder
END
11. ContractsManger
creates extractfor
certificationand payment
A
1. CM notifiesCO by email,of acceptanceof award bySuccessful
Bidder
4. ContractsManager draws
up contractwith Legal
Dept
5. ContractsManager invites
CM, User andsuccessful Bidder
for contract
negotiations
6. ContractsManager sends
draft contract viaemail to
Successful bidder
for review
7. ContactsManager revises
contract based onSuccessfulBidder's
comments
8. ContractsManager sendstwo copies of
final contract tosuccessful bidderfor signing andattaches a copy
of PO
Process Control Manual for Procurement
74Volta River AuthorityCONTROLLED DISCLOSURE
Contract award activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Notify CategoryOfficer
Category
Manager
Category Manager notifies Category
Officer of acceptance of award by
Successful Bidder
Manual
2. Generatepurchase order
Category Officer Category Officer runs system to generate
purchase order and routes to Director
Procurement for approval
Manual Purchase
Order
3. Approve purchaseorder
Director
Procurement
Director Procurement, Deputy Chief
Executive, Finance or Chief Executive
approves purchase order in accordance
with Authority’s Chart of Approval.
Manual Signed
purchase
order
4. Draw up draftcontract
Category
Manager
Category Manager draws up Contract in
consultation with Legal Department
Manual Draft
Contract
5. NegotiateContract
Category
Manager
Category Manager invites Director
Procurement, Representative from
Finance, Legal, User, and Successful
Bidder for contract negotiations
Manual Minutes of
meeting
6. Send draftContract toSuccessful Bidderfor review
Contracts
Manager
Contracts Manager amends draft Contract
and forwards to Successful Bidder for
review based on outcome of contract
negotiation meeting,
Manual
7. Revise contract Contracts
Manager
Contracts Manager revises contract based
on Successful Bidder’s comments
Manual Revised
Contract
START
CRP
Process Control Manual for Procurement
75Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
8. Send finalContract toSuccessful Bidderfor signature
Contracts
Manager
Contracts Manager sends two copies of
final contract to the successful bidder for
signature and attaches a copy of the
purchase order
Manual
9. Finalise contract Contracts
Manager
Successful Bidder signs contract and
submits both originals to Contracts
Manager who forwards to Chief Executive
for signature and notifies Director
Procurement and Deputy Chief Executive,
Finance
Manual
10. Send one originalfinal contract toSuccessful Bidder
Contracts
Manager
Contracts Manager sends a hard-copy of
the original final contract to Successful
Bidder
Manual Final
Contract
11. Create contractextract forcertification andpayment
Contracts
Manager
Contracts Manager creates contract extract
in pdf format (consisting of pages relating
to signature, terms of payment and
deliverables) and saves in shared point
folder.
Note: Payables Officer would be required
to attach extract to requests for approval
of invoices and certification
Manual
END
Process Control Manual for Procurement
76Volta River AuthorityCONTROLLED DISCLOSURE
STORES AND INVENTORY MANAGEMENT PROCESSES
11. ITEM CREATION
Process descriptionOverview
The item creation process describes how items are created and coded in the system.
Process Owner
Local and Global Governance Teams
Process Objectives
To provide a common reference for identified user needs
To avoid duplications of user needs in the system.
To ensure consistency and accountability in item creation
Process Scope
N/A
Timeframe
N/A.
Segregation of duties matrix
Activity / Resources User GovernanceTeam
Governor
Complete item request form IN
Create item in system IN
Review item list RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
77Volta River AuthorityCONTROLLED DISCLOSURE
Item creation process flow chart
1a. Userdepartment
performs itemsearch in the
system
Doesitem exist ?
Is itemspecialised?
End
Yes
No
No
End Yes
1b. Usercompletes item
request formand submit to
LocalGovernance
Team
2b. Localgovernance
team forwardrequest to global
governanceteam to create
item
2a. LocalGovernance teamcreates item in the
system
3. LocalGovernanceTeam notifyuser of itemcreation via
2c. Globalgovernance team
creates item insystem and
informs the localgovernance team
4. Local andGlobal
Governance Teamperiodically
review items listto identify and
clean errors
Process Control Manual for Procurement
78Volta River AuthorityCONTROLLED DISCLOSURE
Item creation activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControl ref.point (CRP)
1. Perform item searchin system
Requestor a. Requestor performs search insystem.
b. If item does not exist, completeItem Creation Request Formand submit to GovernanceTeam by email
Manual Item Creation RequestForm
2. Create item GovernanceTeam
Governance Team creates item insystem if item does not exist
Manual
3. Notify User GovernanceTeam
Local Governance Team notifiesRequestor of item creation viaemail
Manual
4. Review item list GovernanceTeams
Governance Team review codeditems list to identify and cleanerrors, duplications, obsolescence,etc
Manual Updated coded items
START
END
Process Control Manual for Procurement
79Volta River AuthorityCONTROLLED DISCLOSURE
Item creation key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Request to creation of item cycle 10 line items
created per day
Quarterly Governor Governance Team
Item creation standard reports
SN Report Name Brief Description Purpose Source Report Frequency Reviewer
1. New codes
created report
This report
highlights items new
items created over a
period
To provide
management
information on
codes created and
the basis for review
ERP Monthly Governor
Process Control Manual for Procurement
80Volta River AuthorityCONTROLLED DISCLOSURE
Item creation process and control matrix (RCM)
Key risks
1 Duplications in the system
2 Unauthorised creation of items in the system
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
fF
oc
us
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y(E
,D,W
,M,Q
,A)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
eO
wn
er
1 Item
Creation
To prevent
duplications of
item codes in the
system
O V, R N/A N/A A search is done to
confirm whether item
exists in system. The item
creation process is
initiated when item does
not exist.
M D E N/A Governance
Team
2 Item
Creation
To ensure item
codes are created
by authorised
persons
O V, R N/A N/A Responsibility for
creating items in system
lies with the local and
global governance teams
to avoid duplications.
System is cleaned
periodically, to identify
and clean errors,
M, Mn P E N/A Governance
Team
Process Control Manual for Procurement
81Volta River AuthorityCONTROLLED DISCLOSURE
12. ISSUING
Process description
Overview
This process describes the communication, actions and activities involved in issuing items from stores.
Process Owner
Stores Supervisor
Process Objectives
To ensure that issues are authorised and approved
To ensure that issues are as specified on the picking list
To secure and control stock movements
Process Scope
OIC Stores
Timeframe
In alignment with requisitions
Segregation of duties matrix
Activity / Resources StoresOfficer
StoresSupervisor
Security Requestor
Pick goods PR
Approve issue AP
Inspect items RV RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
82Volta River AuthorityCONTROLLED DISCLOSURE
Issuing flow chart
Process Control Manual for Procurement
83Volta River AuthorityCONTROLLED DISCLOSURE
Issuing activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Receive requisition Stores Officer Stores Officer receives approvedrequisition routed by Requestor’s LineManager
Auto
2. Generate Pick List Stores Officer Stores Officer generates and prints PickList
Auto Pick List
3. Pick items from binlocations toshipping bay forverification
Stores Officer Stores Officer picks the items from theirbin locations to the shipping bay usingPick List as a guide, and verify to ensureaccuracy and completeness
Manual Checked PickList
4a. Inform Requestorto pick items fromstore
Stores Officer Stores Officer informs Requestor byemail to pick goods from stores
Manual
4b. Pick and transportitems todepartment
Requestor Requestor picks items from stores andsigns off Pick List as evidence Requestorhas picked the goods from stores
Manual Signed Pick List
4c. Sign pick list Stores Supervisor Stores Supervisor appends his signatureto Pick List to indicate review andapproval of issue to Requestor
Manual Signed off PickList
5. Check items beingtransported
Security Officer Security Officer checks items beingtransported by Requestor to ensure itemsbeing transported are those on the PickList.
Security Officer signs off Pick List asevidence that he has checked forcompleteness of items being transported
Manual Pick List signedoff by SecurityOfficer
6 Transport items User User transports items to department Manual
START
CRP
CRP
Process Control Manual for Procurement
84Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Issuing key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Approved requisition to issue cycle 24 hours after expected
delivery date
Monthly Stores Supervisor Store Officer
Issuing standard reports
SNReport
NameBrief Description Purpose Source
Report
FrequencyReviewer
1. Issues Report Details issues to various
departments by category
and value
To provide an
overview of usage
patterns
Oracle Inventory Monthly Stores Supervisor
END
Process Control Manual for Procurement
85Volta River AuthorityCONTROLLED DISCLOSURE
Issuing process risk and control matrix (RCM)Key risks
1 Inappropriate authorisation of issues
2 Stock quantities may not be updated with issues
No
.
Su
bp
ro
ces
s
Co
ntr
ol
Ob
jec
tive
Co
ntr
ol
Ob
jec
tive
Ca
teg
ory
(C,F
,O)
Co
ntr
ol
Ob
jec
tive
Typ
e(C
,A,V
,R)
Fin
an
cia
lS
tate
men
t
Acco
un
t/D
isc
los
ure
Fin
an
cia
lS
tate
men
t
Ass
erti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Ora
cle
Bu
sin
ess
Pro
ce
ss
To
ols
Tco
de
(s)
Co
ntr
ol
Typ
e
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pro
ach
(P,D
)
Fr
eq
ue
ncy
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pro
ced
ur
e
Refe
re
nce
Co
ntr
ol
Ob
jec
tive
Ow
ner
1 Issu in g To en su r e
issu es a r e
appr opr ia tely
au th or ised
O V N/A N/A Stor es Officer con fir m s
a ppr ov a l of r equ sit ion in
th e sy stem beor e
pr in t in g pick list
Mn P E N/A Stor es Officer
2 Issu in g To v er ify
accu r a cy a n d
specifica t ion s
of issu es
F C, A , V N/A N/A Item s a r e picked fr om bin
loca t ion s to sh ippin g ba y ,
u sin g a pick list a s a
g u ide to v er ify th e
a cu r a cy a n d
specifica t ion s of issu es.
Ph y sica l item s a r e
ch ecked a g ain st pick list
for a ccu r a cy , a n d pickin g
list is sig n ed-off by
r equ est in g sta ff.
Secu r ity Officer
per for m s secon d ch eck of
item s lea v in g stor es a n d
sig n s pick list
M P E N/A Stor es Officer
3 Issu in g To en su r e stock
qu a n tit ies a r e
u pda ted w ith
issu es
F C, A N/A N/A Su per v isor u pda tes
sy stem w ith g oods issu ed
a fter sig n in g pickin g list
M, Mn P E N/A Stor es
Su per v isor
Process Control Manual for Procurement
86Volta River AuthorityCONTROLLED DISCLOSURE
10. RECEIVING (GOODS FROM SUPPLIERS)
Process descriptionOverview
The purpose of the process is to describe the steps to be followed in receiving goods into stores.
Process Owner
Stores Supervisor
Process Objectives
To ensure the proper steps are followed in order to successfully control the receiving process
To ensure goods received from suppliers meet expectations in-terms of quantity, quality, and
specifications
To ensure goods are binned at the right locations
To ensure goods received into stores are backed by approved purchase orders or contracts
To ensure that documentation covering the receipt of goods are complete and accurate
Process Scope
This process applies to all goods received into the Authority’s stores.
Timeframe
Aligned to delivery of purchase orders/ contracts for goods
Segregation of duties matrix
Activity / Resources StoresOfficer
StoresSupervisor
BinningOfficer
CategoryOfficer
Requestor
Receive items and updatesystem
IN
Inspect goods RV RV
Accept or reject items RV RV RV
Bin goods / Update stock PR
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
87Volta River AuthorityCONTROLLED DISCLOSURE
Receiving goods process flow chart
End
Are goods asspecified?
8b. Stores Managerrejects receipt inoracle inventory
Yes
No
1. Supplierdeliversgoods to
store
3. Stores Officerreceives goods to
receiving bay,endorses waybill
and issuesSupplier with copy
of endorsedwaybill
5b. Stores Officerupdates system with
goods received
6. CO,Requestor and
SO inspectitems for
quantity andquality
8c. Supplierreturn to
settlementprocess isinitiated
8a. Stores Manageraccepts receipt in
oracle inventory andnotifies Binning
Officer
2. Securitychecks waybill
and recordsDriver’s
details in logbook
7. CO generatesinspection report insystem and forwards
to Stores Manager
10. Stores Officerupdates stock with
binned items
5a. StoresOfficer notifiesUser of receipt
and invitesUser to inspect
goods
4. Stores supervisorreceives items to
electronic receivingbay
9. Binning Officerruns receiving
transactions reportand bins items
Process Control Manual for Procurement
88Volta River AuthorityCONTROLLED DISCLOSURE
Receiving goods activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControl ref.point (CRP)
1. Deliver goods Driver Supplier delivers goods to VRAstores
Manual
2. Check waybill Security Security checks waybill to ensuregoods are addressed to VRA andacknowledges entry of truck andgoods into the yard.
Security indicates waybill, vehiclenumber and drivers name in a logbook
Manual Security log book
3. Receive goods Stores Officer Stores Officer receives goods toreceiving bay, endorses waybilland issues supplier with a copy ofendorsed waybill
Manual
4. Receive intoelectronicinspection bay
Stores Officer Stores receives goods intoelectronic inspection bay in thesystem
Auto
5. NotifyRequestor
Stores Officer Stores Officer notifies Requestorand Category Officer by email ofreceipt of goods and invitesRequestor to inspect goods
Manual
6. Inspect goods CategoryOfficer/Requestor
Category Officer, Stores Officer andRequestor (for specialised items)inspect goods received againstpurchase order for quantity andquality
Manual
START
CRP
Process Control Manual for Procurement
89Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControl ref.point (CRP)
7. Accept/rejectreceipt
CategoryOfficer/Requestor
Category Officer (for standarditems), Requestor (for specialiseditems) accepts or rejects receipts inoracle inventory
Auto
8. Initiate returnto supplierprocess
Stores Officer Stores Officer initiates return tosupplier process for rejected items
Manual
9. Run receivingtransactionsreport and binitems
Binning Officer Binning Officer generates receivingtransactions report, electronicallybins items, identifies binninglocations and physically bins itemsaccording to the storageinstructions advised by Supplier
Auto Receivingtransactionsreport
10. Update stock Stores Officer Stores Officer updates stock withbinned items. The systemautomatically updates Stocks withquantity and value
Manual UpdatedInventoryAccount
Receiving goods key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Delivery to provisional receipt cycle Within 24 hours Monthly Stores Supervisor Stores Officer
2. Provisional receipt to inspection cycle 1 – 5 days Monthly Stores Supervisor Stores Officer
3. Inspection to binning cycle 1 day Monthly Stores Supervisor Stores Officer
END
Process Control Manual for Procurement
90Volta River AuthorityCONTROLLED DISCLOSURE
Receiving goods standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Inspection report This report provides
results of inspection
To provide information
on acceptance parameters
e.g. quality, quantity, etc.
ERP Aligned to receipt
of goods
Stores Supervisor
2. Rejection report The report provides
details of items rejected
by department and by
category
To provide information
on goods rejected
To provide reference for
supplier performance
assessment
ERP Monthly Stores Supervisor
Process Control Manual for Procurement
91Volta River AuthorityCONTROLLED DISCLOSURE
11. RECEIVING (DIRECT RECEIPT TO PROJECT SITE)
Process descriptionOverview
The purpose of the process is to describe the steps to be followed in receiving items directly at diverse locations
of the business. This process is handy to items that are unique to specific projects and locations. These are
usually part of turn-key projects or cases where vendors conduct installation and commissioning along-side
delivery of goods at the project site.
Process Owner
Project Manager
Process Objectives
To maintain control over inventory at project site where materials are delivered and received directly
To ensure the proper steps are followed in order to successfully control the receiving process
To ensure goods received from suppliers meet expectations in-terms of quantity, quality, and
specifications
To ensure goods received are backed by approved purchase orders or contracts
To ensure that documentation covering the receipt of goods are complete and accurate
Process Scope
This process applies to all receipts of items at project site or location.
Timeframe
Aligned to delivery of purchase orders/ contracts for goods
Segregation of duties matrixActivity / Resources Site In-Charge Project Manager
Receive items IN
Inspect goods RV RV
Accept or reject items AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
92Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (direct receipt to project site) process flow chart
1. Supplierdeliversgoods to
project site
2. Securitychecks waybill
to ensure goodsare addressed to
site location
3a. ProjectManager
receives goodsand endorses
waybill
4. Projectmanager
with Site-Incharge
inspectsgoods
5. Project Managerissues an accept/
reject note to CO andStores Supervisor by
End
3b. ProjectManager
issues suppliera copy ofendorsedwaybill
6. Supplierreturn to
settlementprocess is
initiated forrejected goods
Process Control Manual for Procurement
93Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (direct receipt to project site) activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Deliver goods Driver Supplier delivers goods to project site Manual
2. Check waybill Security Security checks waybill to ensure goodsare addressed to site location andacknowledges entry of truck and goodsinto the yard.
Security indicates waybill, vehiclenumber and drivers name in a SecurityLog Book
Manual Security Log Book
3. Receive goods Project Manager a. Project Manager receives goods,endorses waybill andb. issues supplier with a copy of endorsedwaybill
Manual
4. Inspect goods Project Manager Project Manager and Site In-Chargeinspect goods received against purchaseorder for quantity and quality
Manual
5. IssueAcceptance/Rejection Note
Project Manager Project Manager issues an Acceptance/Rejection Note to the Category Officerand Stores Supervisor by email
Manual Acceptance/
Rejection Note
6. Initiate return tosupplier process
Stores Officer Stores Officer initiates return to supplierprocess for rejected items
Manual
START
END
CRP
Process Control Manual for Procurement
94Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (direct receipt to project site) key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Delivery to provisional receipt cycle Within 24 hours Monthly Site In-Charge Project Manager
2. Provisional receipt to inspection cycle 1 – 5 days Monthly Site In Project Manager
3. Inspection to binning cycle 1 day Monthly Site In Project Manager
Receiving (direct receipt to project site) standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Acceptance/ rejection
report
The report provides
details of project items
accepted/ rejected at
project site
To provide
reference for
supplier
performance
assessment
Project Manager Aligned to
delivery of
goods directly
to project site
Category Manager
Process Control Manual for Procurement
95Volta River AuthorityCONTROLLED DISCLOSURE
12. RECEIVING (SERVICES)
Process descriptionOverview
The purpose of the process is to describe the processes to be followed in receiving services.
Process Owner
Category Manager
Process Objectives
To ensure services received from suppliers meet expectations in-terms of timing, quality and
specifications
To ensure services delivered are backed by approved purchase orders or contracts
To ensure that documentation covering the receipt of services are complete and accurate
Process Scope
This process applies to all services received by the Authority.
Timeframe
Aligned to delivery of contracts/purchase orders for services
Segregation of duties matrix
Activity / Resources Supplier User
Deliver service IN
Inspect work done RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
96Volta River AuthorityCONTROLLED DISCLOSURE
Receiving services process flow chart
Process Control Manual for Procurement
97Volta River AuthorityCONTROLLED DISCLOSURE
Receiving services activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControl ref.point (CRP)
1. Deliver service Supplier Supplier delivers service toRequestor’s department based oncontract or purchase order
Manual N/A
2. Inspect work done Requestor Requestor inspects work done,electronically accepts or rejectswork done and notifies categorymanager by email
Manual Inspection Report
3. Notify Supplier Requestor Requestor notifies Supplier ofrejected work for rectification andnotifies Category Manager by email
Manual Suppliernotification
4. Submit invoice Supplier Supplier submits invoice andpayments process is initiated
Manual Invoice
Receiving services key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Service delivery to certification cycle Per contract terms Per Contract terms Category Manager User
END
START
CRP
Process Control Manual for Procurement
98Volta River AuthorityCONTROLLED DISCLOSURE
Receiving services standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Supplier performance
report
The report provides
a summary of
supplier
performance
Reviews supplier
performance against
set expectations based
on contract/ purchase
order
Users review Deliverable
timelines per
contract
Project Sponsor
2. Inspection report
(works)
This report provides
results of inspection
To provide
information on
acceptance
parameters e.g.
quality, quantity, etc.
Users review Aligned to
receipt of works
User/ Project Manager
Process Control Manual for Procurement
99Volta River AuthorityCONTROLLED DISCLOSURE
13. RECEIVING (SAFEKEEPING)
Process descriptionOverview
The purpose of the process is to describe steps to be followed in receiving goods into stores for safekeeping.
Items under this description are non-stock or project items not covered under contract.
Process Owner
Stores Supervisor
Process Objectives
To ensure proper steps are followed in receiving goods for safekeeping purposes
To ensure goods are appropriately tagged and binned at the right locations
To ensure appropriate approvals are received for safekeeping of items
Process Scope
This process applies to all goods received into the Authority’s stores for safekeeping.
Timeframe
Aligned to the receipt of goods for safekeeping.
Segregation of duties matrix
Activity / Resources Stores Officer StoresSupervisor
DirectorProcurement
Approve request for safekeeping AP
Receive goods IN
Tag and bin goods IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
100Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (safekeeping) process flow chart
Process Control Manual for Procurement
101Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (safekeeping) activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Submit request forsafe keeping
Users User submits request to DirectorProcurement for safekeeping providingdetails of items and purpose
Where safekeeping is covered under contractwith vendor, storage terms of contractapplies
Manual Safekeepingrequest
2. Approve requestfor safekeeping
Director
Procurement
Director Procurement approves safekeeping
request and forwards approval to Warehouse
OIC
Manual Approved
safekeeping
request
3. Confirmavailability ofstorage space
Warehouse OIC Warehouse OIC checks and confirms
availability or otherwise of storage space to
Director Procurement
Manual
4. Notify User Director
Procurement
Director Procurement notifies User of
availability of storage space or otherwise
Manual
5. Issue safekeepingterms andconditions
Stores Supervisor Stores Supervisor issues User with the terms
and conditions of safekeeping clearly stating
the extent of Stores/ Authority’s liability
Manual Safekeeping
terms and
conditions
6. Initiate receivingprocess
Stores Supervisor Refer to steps of receiving process Manual
7. Receive itemsvirtually
Stores Supervisor Stores Supervisor receives items to virtual
receiving bay
Auto
8. Bin and tag items Stores Officer Stores Officer bins and tags items as
‘Safekeeping Items’
Manual Tags
START
Process Control Manual for Procurement
102Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Receiving (safekeeping) key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Delivery to provisional receipt cycle Within 24 hours Monthly Stores Supervisor Stores Officer
2. Provisional receipt to inspection cycle 1 – 5 days Monthly Stores Supervisor Stores Officer
3. Inspection to binning cycle 1 day Monthly Stores Supervisor Stores Officer
Receiving (safekeeping) standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Safekeeping items in
stores report
The report provides
a summary of
safekeeping items
kept in stores
To provide
information on the
percentage of items in
stores that are
safekeeping items
Stores
Supervisor
Quarterly Procurement Director
END
Process Control Manual for Procurement
103Volta River AuthorityCONTROLLED DISCLOSURE
14. RECEIVING (SAMPLES)
Process descriptionOverview
The purpose of the process is to describe steps to be followed in receiving sample goods as part of a tendering
process.
Process Owner
Stores Supervisor
Process Objectives
To ensure proper steps are followed in order to successfully control the receiving process
To ensure samples are appropriately tagged and binned at the right locations
To ensure documentation covering the receipt of samples are complete and accurate
To ensure security of samples and integrity of tendering process
Process Scope
This process applies to all samples received as part of a procurement process.
Timeframe
Aligned to submission of samples arising from the tendering process
Segregation of duties matrix
Activity / Resources Stores Officer StoresSupervisor
Receive goods IN
Tag and bin goods IN
Legend
Input
Processing
Review
Approval
Informed
Receiving (samples) process flow chart
IN
PR
RV
AP
IF
Process Control Manual for Procurement
104Volta River AuthorityCONTROLLED DISCLOSURE
Process Control Manual for Procurement
105Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (samples) activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Request forquotations
Category Officer Category Officer invites bidders to submit
quotations with samples (if required)
Manual
2. Receive samples Category Officer Category Officer receives samples with
quotations and forwards to stores for
safekeeping
Manual
3. Receive itemsvirtually
Stores Supervisor Stores Supervisor receives items to virtual
receiving bay in the system
Sample items are not added to stock
Auto
4. Bin and tag items Stores Officer Stores Officer bins and tags items as ‘Sample
Items’ indicating vendor name, bid number,
etc
A register of the movement of sample items
is maintained
Manual Tags
END
START
Process Control Manual for Procurement
106Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (samples) standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Sample items report The report provides
a summary of sample
items kept in stores
To provide
information on the
movement of sample
items
Stores
Supervisor
Per transaction Procurement Director
Process Control Manual for Procurement
107Volta River AuthorityCONTROLLED DISCLOSURE
15. RECEIVING (TRANSIT)
Process descriptionOverview
The purpose of the process is to describe the steps to be followed receiving transit goods temporarily into
central stores.
Process Owner
Stores Supervisor
Process Objectives
To ensure proper steps are followed in order to successfully control the receiving process
To ensure transit goods are appropriately tagged and sealed for delivery to final location
To prevent accumulation of cost for goods that are rejected
Process Scope
This process applies to all goods transiting through central stores.
Timeframe
Aligned to delivery of goods transiting through central stores
Segregation of duties matrix
Activity / Resources Stores Officer CategoryManager
User
Inspect goods IN IN
Tag and seal goods IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
108Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (transit) process flow chart
Process Control Manual for Procurement
109Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (transit) activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Supervisetransport of goodsto stores
Shipping Officer Shipping Officer supervises the transport ofgoods from harbour to central warehouse
Transit goods could be local purchases forsatellite stores that are first received at thecentral warehouse
Manual
2. Conduct securitychecks
Stores Officer Stores Officer oversees the conduct ofsecurity checks ( on delivery truck) andmatches items delivered to purchase order
Manual
3. Check shippingdocuments
Stores Supervisor Stores Supervisor checks shipping documents
to determine final destination of item (i.e. if
item is a transit good)
Manual
4. Tag items Stores Supervisor Stores Supervisor tags items as ‘Transit
Goods, notifying Category Manager and User
Manual
5. Determine theneed for inspection
Category
Manager/ User
Category Manager/ User determines the
need for inspection
Manual
6 Inspect goods Category Officer/Requestor
Category Officer, Stores Officer andRequestor (and Expert for specialised items)inspect goods received against purchase orderfor quantity and quality
Manual
7 Tag and seal items Stores Supervisor Stores Supervisor tags and seals items for
transportation
Manual Tags
8 Accept/rejectreceipt
Category Officer/Requestor
Category Officer (for standard items),Requestor (and Expert for specialised items)accepts or rejects receipts in oracle inventory
Manual
START
Process Control Manual for Procurement
110Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Store Officer a) If accepted, Stores Officer arranges fortransport of accepted items to finallocation
b) If rejected, Stores Officer initiates returnto supplier process for rejected items
END
Process Control Manual for Procurement
111Volta River AuthorityCONTROLLED DISCLOSURE
Receiving (transit) standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Inspection report This report provides
results of inspection
To provide
information on
acceptance
parameters e.g.
quality, quantity, etc.
ERP Aligned to
receipt of goods
Stores Supervisor
2. Rejection report The report provides
details of items
rejected by
department and by
category
To provide
information on goods
rejected
To provide reference
for supplier
performance
assessment
ERP Monthly Stores Supervisor
Process Control Manual for Procurement
112Volta River AuthorityCONTROLLED DISCLOSURE
Receiving goods process risk and control matrix (RCM)
Key Risks:
1 Goods and services received are not completely and accurately recorded
2 Unauthorized or fictitious receipt of goods/services may be posted and paid
3 Goods received may not be backed by a purchase order
4 Stock may be overstated with goods received for safekeeping, transit or sample purposes
5 Goods and services received are not recorded in the appropriate transaction period resulting in understatement of accounts
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 All receiving To ensure goods
received into
stores are
addressed to the
authority
O C, A, V N/A N/A Waybills are checked to ensure
goods are properly addressed.
Delivery trucks are inspected and
details such as waybill number,
vehicle registration number and
drivers name are recorded in a
log book.
Goods received may be transit,
safekeeping, sample goods.
M, Mn D E N/A Stores
Officer
Process Control Manual for Procurement
113Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
eC
ate
go
ry
(C,F
,O)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/
Dis
clo
su
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
fF
oc
us
Ap
pli
ca
ble
Or
ac
leB
usin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y(E
,D,W
,M,Q
,A)
Po
lic
y/
Pr
oc
ed
ur
eR
efe
re
nc
e
Co
ntr
ol
Ob
jec
tiv
eO
wn
er
2 All receiving To ensure goods
received match
with purchase
order details
O C, A, V N/A N/A Inspection of goods and services
received is done against the
purchase order for quantity and
quality. Inspection team includes
procurement representative and
user. Goods are either accepted
or rejected in system.
Supplier return process is
initiated for rejected items
S D E N/A Category
Officer
3 All receiving To ensure stock
is updated
accurately and
completely with
received goods
O C, A, V IS/BS C,A, CO Sample, transit and safekeeping
goods are not added to stock but
are tagged and binned at separate
locations.
System update with received
stock items is reconciled to
purchase order to ensure entries
are accurate and correct
M,Mn P E N/A Stores
Officer
Process Control Manual for Procurement
114Volta River AuthorityCONTROLLED DISCLOSURE
16. RETURNS TO SUPPLIER
Process descriptionOverview
The purpose of the process is to describe the activities involved in returning defective and rejected deliveries to
supplier.
Process Owner
Stores Supervisor
Process Objectives
To ensure only accepted goods are binned and added to stock
To ensure only rejected goods are returned to the supplier
Process Scope
This process applies to all goods rejected
Timeframe
N/A
Segregation of duties matrix
Activity / Resources Stores Officer Stores Supervisor
Generate return material authorisation IN
Approve return material authorisation AP
Organise return items IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
115Volta River AuthorityCONTROLLED DISCLOSURE
Return to supplier flow chart
Process Control Manual for Procurement
116Volta River AuthorityCONTROLLED DISCLOSURE
Return to supplier activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Generate ReturnMaterial Authorisation
Stores Officer Store Officer generates a ReturnMaterial Authorisation andforwards to Stores Supervisor forapproval
Manual Return MaterialAuthorisation
2. Approve ReturnMaterial Authorisation
Stores Supervisor Stores Supervisor approves ReturnMaterial Authorisation and routesto Category Manager
Manual
3. Notify Supplier Category Officer Category Officer notifies Supplierof rejected items and issues ReturnMaterial Authorisation to Supplier
Manual
4. Organise return items Store Officer Store Officer organises the returnof items to Supplier
Manual
5. Receive replacementsgoods
Store Officer Store Officer receives replacementgoods from supplier
Manual
6. Initiate receivingprocess
Store Officer Store Officer initiates receivingprocess
Manual
START
END
CRP
Process Control Manual for Procurement
117Volta River AuthorityCONTROLLED DISCLOSURE
Return to supplier key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Supplier notification Within 24 hours of
identifying defect
Per occurrence Stores Supervisor Stores Officer / Category
Officer
Return to supplier standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Goods returned
report
This report provides
a summary of goods
returned by category,
supplier and reasons
for rejection
To provide
information on
rejected goods and
supplier
performance
ERP Monthly Category Manager
Process Control Manual for Procurement
118Volta River AuthorityCONTROLLED DISCLOSURE
Returns to supplier process risk and control matrix (RCM)
Key Risks:
1 Returns to suppliers may not be approriately approved
2 Supplier may not be notified on a timely basis leading to disputes
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Returns to
supplier
To ensure that only
approved stock items
are returned to
suppliers
O V N/A N/A Stores Supervisor approves
Return Material
Authorisation and routes to
Category Manager
M D E N/A Stores
Officer
2 Returns to
supplier
To ensure that stock
items identified to be
returned are done so
in a timely manner
O N/A N/A N/A Supplier is notified within 24
hours of detecting defect
M D E N/A Category
Manager
Process Control Manual for Procurement
119Volta River AuthorityCONTROLLED DISCLOSURE
14. PHYSICAL INVENTORY COUNT
Process descriptionOverview
The physical inventory process provides a description of inventory count procedures and adjustments
Process Owner
Stores Accountant
Process Objectives
To determine physical inventory on hand
To ensure accurate physical and system inventory quantities
To identify damaged, expired, slow moving and obsolete inventory
Process Scope
This process applies to all stores in the Authority
Timeframe
Yearly
Segregation of duties matrix
Activity / Resources DirectorFinance
StoresAccountingOfficer
StoresAccountingTeam
StoresAccountant
Create snapshot of inventory IN
Perform count IN
Review stock count report RV
Approve stock count report AP
Approve adjustment AP
Pass adjustments IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
120Volta River AuthorityCONTROLLED DISCLOSURE
Physical inventory count process flow chart
Process Control Manual for Procurement
121Volta River AuthorityCONTROLLED DISCLOSURE
Physical inventory count activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Draw stock takingplan
Director Finance Finance Manager develops anannual Stock Take Plan consistingof locations, resources, budget, etc.
Manual Stock take plan
2a. Develop stock takeinstructions
Finance Manager Finance Manager develops StockTake Instructions, guidelines andrecording templates
Manual Stock takeinstructions
2b. Organise orientation Finance Manager Finance Manager organisesorientation course for stock takersto set standards and expectationsfor stock take
Manual Minutes oforientationmeeting
3 Create snapshot ofinventory on hand
Stores AccountingOfficer
Stores Accounting Officer creates asnapshot of inventory in system
Auto Inventorysnapshot
4 Generate and printinventory count tags
Stores AccountingOfficer
Stores Accounting Officergenerates and prints PhysicalInventory Count Tags
Auto Physicalinventory counttags
5 Perform physicalinventory count
Stores AccountingOfficers
Stock Taking Team performphysical inventory count andrecord results on Stock-Take Sheets
Manual Stock-take
sheets
6a. Sign-off stock takesheets
Stores AccountingOfficer
Stores Accounting Officer andStores Officers sign-off stock takesheets
Manual Signed stock
take sheets
6b. Update inventorymodule
Stores AccountingOfficer
Stores Accounting Officer updatesinventory module with countquantities
Auto
START
Process Control Manual for Procurement
122Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
7 Run variance check Stores AccountingOfficer
Stores Accounting Officer runs avariance check of physical againstsystem quantities and generatesvariance report and provides a copyto the Stores Supervisor
Auto Variance report
8 Review variancereport
Stores Supervisor Stores Supervisor reviews variancereport to identify any discrepanciesbetween signed physical stocksheets and variance report
Manual
9 Investigate variances Stores AccountingOfficer
Stores Accounting Officerinvestigates variances and submitsstock count report (includingobsolete, damaged etc. ) to StoresAccountant by email for review
Manual Stock countreport
10a. Review variancereport
StoresAccountant
Stores Accountant reviews variancereport and stock count report
10b. Review stock countreport
StoresAccountant
Stores Accountant reviews stockcount report and forwards toDirector Finance for approval
Manual
11. Approve stock countreport
Director Finance Director Finance approves stockcount report
Engage other stakeholders such asEngineering for adjustments tospecialised stock items
Manual Approved stockcount report
12. Approveadjustments
Director Finance Director Finance approvesadjustment online where variancesare due to quantities and stock isautomatically updated
Auto
CRP
CRP
Process Control Manual for Procurement
123Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
13. Adjust for valuevariances
Director Finance Director Finance adjusts for valuevariances due to obsolescence, etc.by passing a manual journalvoucher via the system
Auto
Physical inventory count key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Days to complete year-end inventory
count
Per stock take plan Yearly Director Finance Stores Accountant
2. Total book-to-physical adjustment %
3. Book-to-physical adjustment % by
inventory type
4. % of obsolete inventory against total
inventory
Physical inventory count standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Variance report This report shows the
differences between
actual and system stock
To assure the accuracy
of stock quantities as
Physical count and
ERP inventory
Yearly Stores Accounting
Manager
END
Process Control Manual for Procurement
124Volta River AuthorityCONTROLLED DISCLOSURE
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
quantities captured by the system system
2. Stock count
report
This report highlights
the results of the stock
count.
To provide details of
stock differences and
condition such as
obsolescence, damage,
etc
Physical count and
ERP inventory
system
Yearly Stores Accounting
Manager
Process Control Manual for Procurement
125Volta River AuthorityCONTROLLED DISCLOSURE
15. CYCLE INVENTORY COUNT
Process descriptionOverview
The cycle inventory count process provides a description of cycle stock count procedures that offers a reliable
degree of accuracy for planning purposes and stock replenishment.
Process Owner
Stores Accountant
Process Objectives
To focus on items with higher value, higher movement volume, or critical to business processes
To determine physical inventory on hand
To ensure accurate physical and system inventory quantities
To identify damaged, expired and obsolete inventory
Process Scope
This process applies to all stores in the Authority
Timeframe
Monthly
Segregation of duties matrix
Activity / Resources DirectorFinance
StoresAccountingOfficer
StoresAccountingTeam
StoresAccountant
Create snapshot of inventory IN
Perform count IN
Review stock count report RV
Approve stock count report AP
Pass adjustments IN
Approve adjustment AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
126Volta River AuthorityCONTROLLED DISCLOSURE
Cycle inventory count process flow chart
5. SAOs sign-offstock take sheets andenters actual countvalues into system
Yes
3. Material PlanningOfficer (MPO)
generates count listspecifying class of
items to be counted
4. SAOsperformphysical
inventorycount
6. SAO runs avariance check by
comparing physicalagainst system
quantities
7. SAO investigatesvariances and
submits stock countreport to StoresAccountant for
review
1. DirectorFinance
draws cyclestock taking
plan
2. FinanceManager
develops cyclestock take
instructions
8. StoresAccountant
reviews stockcount report andforwards to DF
for approval
9. DFapproves
stock countreport
A
10b. SAO completesphysical count
Yes
No
11. Director Financeadjusts for value
variances by passing amanual journal voucher
via the system
End
10a. DF approvesadjustment online
Is quantityadjustment
required?
A
Process Control Manual for Procurement
127Volta River AuthorityCONTROLLED DISCLOSURE
Cycle inventory count activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Draw stock takingplan
Director Finance Director Finance develops an annualcycle stock take plan consisting oforganisations, locations, resources,budget, sub-inventories, cycle countclasses, frequencies (period based) etc.
Manual Stock take plan
2. Develop stock takeinstructions
Finance Manager Finance Manager develops stock takeinstructions, guidelines, standards,expectations and recording templates forcycle count
Manual Stock takeinstructions
3. Generate count list Stores AccountingOfficer
Stores Accounting Officer generatescount list specifying the class of items tobe counted
Auto Count list
4. Perform inventorycount
Stores AccountingOfficers
Stores Accounting Officers performinventory count and record results onstock-take sheets
Manual Stock-take
sheets
5a Sign-off stock takesheets
Stores AccountingOfficer
Stores Accounting Officer and StoresOfficers sign-off stock take sheets
Manual Signed stock
take sheets
5b Update inventorymodule
Stores AccountingOfficer
Stores Accounting Officer updatesinventory module with count quantities
Auto
6. Run variance check Stores AccountingOfficer
Stores Accounting Officer runs a variancecheck of physical against systemquantities and generates variance report.
A copy of the variance report is sent tothe Category Manager as an alert onpotential stock-out
Auto Variance report
START
Process Control Manual for Procurement
128Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
7. Investigatevariances
Stores AccountingOfficer
Stores Accounting Officer investigatesvariances and submits stock count report(including obsolete, damaged etc. ) toStores Accountant by email for review
Manual Stock countreport
8. Review variancereport
StoresAccountant
Stores Accountant reviews variancereport and stock count report andforwards to DF for approval
9. Approve stockcount report
Director Finance Director Finance approves stock countreport
Engage other stakeholders such asEngineering for adjustments tospecialised stock items
Manual Approved stockcount report
10. Approveadjustments
DirectorFinance/StoreAccountant
a) Director Finance approvesadjustment online where variancesare due to quantities and stock isautomatically updated.
b) Store Accountant completes physicalcount by approving in system ifadjustments are not required.
Auto
11. Adjust for valuevariances
Director Finance Director Finance adjusts for valuevariances due to obsolescence, etc. bypassing a manual journal voucher via thesystem
Auto
END
CRP
CRP
Process Control Manual for Procurement
129Volta River AuthorityCONTROLLED DISCLOSURE
Cycle inventory count key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Cycle count frequency
2. Cycle count accuracy %
3. % of obsolete inventory against total
inventory
Cycle inventory count standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Variance report This report shows the
differences between
actual and system stock
quantities by category
To assure the accuracy
of stock quantities as
captured by the system
Physical count and
ERP inventory
system
Per cycle Stores Accounting
Manager
2. Stock count
report
This report highlights
the results of the stock
count.
To provide details of
stock differences and
condition such as
obsolescence, damage,
etc
Physical count and
ERP inventory
system
Monthly Stores Accounting
Manager
Process Control Manual for Procurement
130Volta River AuthorityCONTROLLED DISCLOSURE
Inventory Count Process risk and control matrix (RCM)
Key risks:
1 Inventory balances write-offs are misstated because physical inventory is different than perpetual inventory.
2 Errors or omissions in write off or manufacturing variances are not detected timely.
3 Inventory theft is not detected timely.
4 Physical counts result in inaccurate write-on / write-offs.
5 Stock values in the general ledger maybe misstated
6 Closing stock values in financial records are inconsistent with physical stocks on hand.
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
l
Sta
tem
en
tA
cc
ou
nt/
Dis
clo
su
re
Fin
an
cia
l
Sta
tem
en
t
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Inventory
count
To ensure all
inventory is
counted. All areas
where inventory
may be stored are
included in the
scope of physical
counts.
C,F C,A BS C, V, A An annual cycle and physical stock
take plan consisting of locations,
procedures, budget and resources is
prepared and distributed to ensure
completeness.
Physical inventory counts are
supervised or monitored by personnel
stores accounting staff. Orientation is
organised for stock takers to ensure
consistency during. Inventory count
tags are generated and printed to
facilitate a visual review for
completeness of coverage.
I,Mn P E, A N/A Director
Finance
Process Control Manual for Procurement
131Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
2 Inventory
count
To ensure proper cut
off is achieved to
ensure inventory is
only counted once.
F C, V BS C,A,CO Written procedures include cut off
procedures for receiving, shipping, and
issues to/from stores.
I,Mn P E, A N/A Director Finance
3 Inventory
count
To ensure all counted
items are input to
inventory system.
Count sheets / tags
are all collected for
system input.
F C,A BS A, CO, C,
CL, V
Count sheets are signed off by stock
takers. Data entry of count results is
segregated from the counting task.
I, R P E, A N/A Stores
Accountant
4 Inventory
count
To ensure physical
counts are accurate.
Counting procedures
result in accurate
count documents.
F A,V BS C, A Variances between physical and book
quantities are investigated prior to
posting.
M D E, A N/A Stores
Accounting
Officer
5 Inventory
count
To ensure differences
between count
quantities and
physical quantities
are accurate and
complete
F C,A BS/IS A, CO, C,
CL, V
Written procedure establishes threshold
over or under which differences must be
fully investigated prior to posting
adjustments. Reasons for differences
and action plans, where necessary, are
documented and reviewed by
management. Management reviews and
approves differences prior to posting
and release of the systems.
M, Mn D E, A N/A Stores
Accounting
Officer
Process Control Manual for Procurement
132Volta River AuthorityCONTROLLED DISCLOSURE
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
l
Sta
tem
en
t
Ac
co
un
t/
Dis
clo
su
re
Fin
an
cia
l
Sta
tem
en
t
Ass
er
tio
n
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
6 Inventory
count
To ensure system
update is complete
and accurate. Counted
items are input or
uploaded into the
inventory system
completely and
accurately.
F A,V BS/IS A, V Inventory module is updated with
count quantities. Adjustment
totals are calculated prior to
upload / posting, and compared
to general ledger postings after
upload / posting.
S D E, A N/A Director
Finance
7 Inventory
count
To ensure closing
stock values in
financial statement is
consistent with
physical stocks on
hand
F A, C BS/IS A, C Adjustments are approved by
management where variance a
are due to quantities. A manual
journal voucher is passed in the
system to adjust for value
variances.
M, Mn P E, A N/A Director
Finance
Process Control Manual for Procurement
133Volta River AuthorityCONTROLLED DISCLOSURE
16. PROJECT RETURN TO INVENTORY
Process descriptionOverview
This process describes the activities involved in receiving project material leftovers into stores.
Process Owner
Stores Supervisor
Process Objectives
To ensure project returns are appropriately identified and coded
To ensure project returns are accounted for
To ensure stock on hand is updated with project returns
Process Scope
This process applies to all projects
Timeframe
N/A
Segregation of duties matrix
Activity / Resources Project Manager Stores Officer
Identify and send project leftovers to store IN
Receive and check project returns IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
134Volta River AuthorityCONTROLLED DISCLOSURE
Project return to inventory process flow chart
Process Control Manual for Procurement
135Volta River AuthorityCONTROLLED DISCLOSURE
Project return to inventory activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Identify projectleftovers
Project Manager Project Manager identifies and preparesa Project Leftover List describing theitems, machinery or plant to which theyrelate and quantities
Manual Project LeftoverList
2. Send ProjectLeftover List anditems to store
Project Manager Project Manager sends Project LeftoverList and items to store
Manual
3. Receive projectreturns
Stores Officer Store Officer receives project returns,checks items against list, and signs off list
Manual
4. Create item code insystem for non-standard items
Global GovernanceTeam
Local/ Global Governance Team createitem code in system for non-standarditems(refer to item creation process)
Auto Item code
5. Bin items Stores Officer Stores Officer bins items at theappropriate virtual inventory locations
Manual
END
START
Process Control Manual for Procurement
136Volta River AuthorityCONTROLLED DISCLOSURE
Project return to inventory key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Salvage value of unusable project
returns as a % of item cost
Financial Accounting Manager Project Manager
Project return to inventory standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Project return
report
This report provides a
summary of project
returns by project
To provide information
on project returns
ERP Per occurrence Stores supervisor
Process Control Manual for Procurement
137Volta River AuthorityCONTROLLED DISCLOSURE
Project return to inventory risk and control matrix (RCM)Key risks
1 Pilferage of project leftoversN
o.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Project return
to inventory
To ensure all
identified
leftovers are
declared and
returned to stores
F, O A, C N/A N/A A project leftover list is
prepared describing the items,
machinery or plant to which
they relate and the quantities.
M P E N/A Project
Manager
2 Project return
to inventory
To ensure project
leftovers returned
to stores are
intact
F, O A, C N/A N/A Project returns received to
stores are checked against the
project leftover list to ensure
all listed items have been
received at stores.
Items received into stores are
appropriately tagged and
binned. The items creation
process is initiated where
items do not have system
codes
M P E N/A Stores Officer
Process Control Manual for Procurement
138Volta River AuthorityCONTROLLED DISCLOSURE
17. INTER-STORES TRANSFER (FROM CENTRAL TO SATELLITE
STORES)
Process descriptionOverview
The purpose of the process is to describe the processes to be followed in transferring goods between stores
within the Authority
Process Owner
Stores Supervisor
Process Objectives
To ensure that inter-stores transfers are completely and accurately recorded
To control inter-stores transfer
To manage stock holdings
Process Scope
This process applies to all stores in the Authority
Timeframe
Aligned to requests from satellite and main stores
Segregation of duties matrix
Activity / Resources StoresOfficer
CategoryOfficer
CategoryManager
StoresSupervisor
SecurityOfficer
Run internal requisition INApprove internal requisition RV
APApprove transfer AP
Inspect items RV
Sign-off for dispatch AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
139Volta River AuthorityCONTROLLED DISCLOSURE
Inter-stores transfer process flow chart
Process Control Manual for Procurement
140Volta River AuthorityCONTROLLED DISCLOSURE
Inter-stores transfer activity detailActID
Process Flow Responsibility Tasks Involved TransactionType(Manual/Auto)
OutputControl ref.point (CRP)
1. Check stock holding Stores Officer Stores Officer checks items stockholding to determine items forreplenishing
Manual
2. Run internalrequisition
Stores Officer Stores Officer raises internal requisitionfor items for replenishment andforwards to Category Officer forapproval
Manual Internalrequisition
3. Approve internalrequisition
Category Officer Category Officer reviews and approvesinternal requisition
Manual
4. Approve transfer Category Manager Category Manager approves transfer Manual
5. Generate pick list Store Officer Issuing Store Officer generates andprints pick list
Auto Pick list
6. Pick items from binlocations
Binning Officer Binning Officer picks items from binlocations to issuing bay for inspection
Manual
7. Inspect items Stores Officer, Stores Officer, Driver and Securitycheck items against picking list
Manual
8. Sign-off fordispatch
Stores Supervisor Stores Supervisor, Security and Driverendorse pick list/ waybill for dispatch
Manual
9. Dispatch Driver Transport goods to receiving satellitestore
Manual
START
CRP
CRP
Process Control Manual for Procurement
141Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks Involved TransactionType(Manual/Auto)
OutputControl ref.point (CRP)
Inter-stores transfer key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Frequency of stock outages Monthly Stores Officer Stores Supervisor
2. Transfer requisition to receipt cycle Monthly Stores Officer Stores Supervisor
Inter-stores transfer standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Internal transfer
report
This report shows
internal transfers by
location and category
To provide a
cumulative trail of
internal inventory
movement
ERP Monthly Category Manager
END
Process Control Manual for Procurement
142Volta River AuthorityCONTROLLED DISCLOSURE
Inter-stores transfer process risk and control matrix (RCM)Key risks
1 Unauthorised internal requisitions
2 Transfers may not be appropriately recorded
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Interstores
transfer
To ensure
appropriate
approvals are
obtained for
internal
requisitions
O C, A, V N/A N/A An internal requisition is generated in
the system for stock items requiring
replenishment. Requisitions and
transfer of goods are reviewed and
approved by management.
Management reviews to ensure
internal transfer is warranted and
does not affect business activities
S P E N/A Category
Manager
2 Interstores
transfer
To ensure
items picked
match with
requisitions
O C, A, V N/A N/A A pick list is generated and items are
picked from bin locations using the
pick list as a guide. Picked items are
inspected and the pick list is signed off
by inspectors and supervisor.
M D E N/A Stores
Supervisor,
Stores Officer,
Security
Process Control Manual for Procurement
143Volta River AuthorityCONTROLLED DISCLOSURE
18. VENDOR SET-UP
Process description
Overview
The purpose of the process is to describe activities involved in registering and setting up vendors
Process Owner
Manager, Planning and Procurement
Process Objectives
To ensure registered vendors have been appropriately vetted prior to registration
To ensure the Authority has a pool of qualified vendors to deal with
Process Scope
This process applies to all vendors who engage with the Authority.
Timeframe
In alignment with registration by potential vendors.
Segregation of duties matrix
Activity / Resources Officer inCharge
CategoryOfficer
DirectorProcurement
Perform vendor due diligence RV
Sign vendor acceptance letter AP
Set up vendor in system IN
Review vendor database RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
144Volta River AuthorityCONTROLLED DISCLOSURE
Vendor set up process flow chart
Process Control Manual for Procurement
145Volta River AuthorityCONTROLLED DISCLOSURE
Vendor set-up activity detail
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Registered Vendors
1a. Downloadapplicationform
Vendor Vendor downloads Vendor Application
Form from VRA website
Manual Vendor
Application Form
1b. Complete andsubmitapplicationform
Vendor Vendor completes and submits Vendor
Application Form with supporting
documents addressed to the Officer-in-
charge
Manual Vendor
Application Form
2. Performvendor duediligence
Officer-in-Charge Officer-in-Charge performs vendor due
diligence by vetting vendor response and
supporting documentation against a
predetermined set of criteria for the
category (s) for which the prospective
vendor is applying; and forwards
recommendations to Director Finance for
approval
Manual Vendor due
diligence
recommendations
3. Approve duediligence work
Director
Procurement
Director Procurement approves
recommendation for registration or
rejection
Manual Vetted list
4. Preparevendoracceptance /rejection letter
Officer-in-Charge Officer-in-Charge prepares acceptance /
rejection letter and forwards to Director
Procurement for signature
Manual Acceptance /
Rejection letter
5. Signacceptanceletter
Director
Procurement
Director Procurement signs
acceptance/rejection letter and notifies
Manual Signed
Acceptance letter
START
CRP
Process Control Manual for Procurement
146Volta River AuthorityCONTROLLED DISCLOSURE
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Officer-in-Charge
6. Dispatchacceptance
Officer-in-Charge Officer-in-Charge dispatches letter and
notify the vendor by email requesting
payment and registration fees
Manual
7. Payregistration fee
Vendor / Cashier Vendor pays registration fee Manual Receipt
8. Submit receipt Vendor Vendor submits copy of receipt to the
Officer-in-charge and a registration
certificate is issued
Manual Registration
Certificate
One-Time vendors
1. Purchasetenderdocuments
Vendor Vendor purchases tender document from
VRA offices
Manual
2. Receive andevaluateproposals
Evaluation
Committee
Evaluation committee receive and evaluate
proposals from vendors to select a winning
bidder
Manual Evaluation report
3. Set up vendor Category Officer Category Officer partially sets up vendor
on the system
Auto
4. Notify Officer-in-Charge
Category
Manager
Category Officer notifies Officer-in-charge
of winning tenderer after contract award
and forwards copies of relevant documents
(company registration, tax and SSNIT
clearance certificates, etc) to Officer-in-
charge to complete vendor set up
Manual
Vendor database review
1. Review vendordatabase
Officer-in-charge Officer-in-charge periodically reviews Manual
Process Control Manual for Procurement
147Volta River AuthorityCONTROLLED DISCLOSURE
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
vendor database
Vendor set-up key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner1. % of inactive suppliers who are
registered in the database
END
Process Control Manual for Procurement
148Volta River AuthorityCONTROLLED DISCLOSURE
Vendor set-up process risk and control matrix (RCM)Key risks
1 Set-up of unqualified vendors
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Vendor set-up To ensure vendors
seeking registration
meet a
predetermined set
of criteria
O V N/A N/A Vendor registration
applications go through due
diligence procedures to
ensure their authenticity.
M P E N/A Officer in Charge
2 Vendor set-up To ensure there is
adequate
segregation of
duties
O R N/A N/A Responsibilities for
performing vendor due
diligence and setting up
vendor are segregated
Mn D E N/A Category
Manager
Process Control Manual for Procurement
149Volta River AuthorityCONTROLLED DISCLOSURE
19. MASTER DATA MANAGEMENT
Process description
Overview
The purpose of the process is to describe steps involved in changing standing data.
Process Owner
Systems Administrator
Process Objectives
To ensure changes to standing data are appropriately authorised and approved
To ensure changes to standing data are adequately communicated to Users
Process Scope
This process applies to all standing data in the Authority.
Timeframe
N/A
Segregation of duties matrixActivity / Resources Director
ProcurementSystemsAdministrator
User
Review and approve request AP RV IF
Execute change, update change log, generateaudit trail
IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
150Volta River AuthorityCONTROLLED DISCLOSURE
Master data management process flow chart
Process Control Manual for Procurement
151Volta River AuthorityCONTROLLED DISCLOSURE
Master data management activity detail
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Raise masterdata changerequest
Requestor Requestor identifies need and raises a master
data change request by completing a Master
Data Change Request Form and forwards to
Systems Administrator
Manual Master Data
Change
Request Form
2. Assess impactof change
Systems
Administrator
Systems Administrator logs request, assesses
whether change is warranted and the impact
on other Users, and provides
recommendation to Director Procurement
(Recommendation could be for approval or
denial to change standing data)
Manual Impact
Assessment
Report
3. Approverequest
Director
Procurement
Director Procurement approves request and
forwards to System Administrator notifying
Requestor of approval by email
Manual
4. Communicatechanges toimpactedUsers
Systems
Administrator
Systems Administrator communicates
planned changes and impact to impacted
Users by email
Manual
5. Executechanges
Systems
Administrator
Systems Administrator creates back up of
standing data (if required), executes changes,
updates a Change Log and generates an audit
trail with details of changes made
Manual Updated
Change Log
START
CRP
Process Control Manual for Procurement
152Volta River AuthorityCONTROLLED DISCLOSURE
ActID
ProcessFlow
Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Master data management key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/
process owner1. Number of complete change requests
that are not supported with sufficient
information
Zero Per occurrence Director Procurement SystemsAdministrator
Master data management standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Change request
report
This report provides
information on the
number of change
requests to standing
data over a specific
period
To provide a summary
of change requests over
a specific period
Change request log
book
Quarterly Director Procurement
2. Exception report This report provides an
audit trail of changes to
standing data over a
specific period
To provide information
on changes made to
standing data over a
specific period
ERP Per occurrence Director Procurement
END
Process Control Manual for Procurement
153Volta River AuthorityCONTROLLED DISCLOSURE
Master data management process risk and control matrix (RCM)Key Risks:
1 Incomplete and/or inaccurate changes to standing data increases risk of inaccurate accounting
2 Invalid or unauthorised changes may be made to standing data
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
1 Master Data
Management
Control
Activity
To ensure changes
to standing data
are completely and
accurately
inputted.
F C, A, V N/A N/A Requested changes to
standing data are
reviewed and approved
by management for
validity, accuracy and
completeness and proper
authorisation
M, R P E N/A
2 Master Data
Management
Control
Activity
To ensure access to
effect changes to
standing data is
appropriately
limited.
F R N/A N/A Access standing data is
restricted to authorised
personnel.
Access levels are pre-
defined based on clear
job responsibility
User access is
independently review by
management on a
periodic basis
M, R P E N/A
3 Master Data
Management
Control
Activity
Standing data is
accurate and up-to-
date.
F C, R N/A N/A Standing data is
periodically analysed for
old or duplicate records.
M, R D E N/A
Process Control Manual for Procurement
154Volta River AuthorityCONTROLLED DISCLOSURE
20. RE-ORDER POINT PLANNING
Process description
Overview
The purpose of the process is to describe activities involved in replenishing stock levels to limit the possibility
of stock outs and excessive storage costs.
Process Owner
Category Manager
Process Objectives
To maximise cash flow and minimise holding cost whiles ensuring optimum stock levels
To ensure business needs are procured on a timely basis
Process Scope
This process applies to all categories and sub-categories
Timeframe
Segregation of duties matrix
Activity / Resources Category Officer Category Manager
Set parameters for reorder planning INReview and approve reorder planning parameters RV
AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
155Volta River AuthorityCONTROLLED DISCLOSURE
Re-order point planning process flow chart
1. CO runsrequisitions report in
system
2. CO analysesrequisitions
report toassess
comsumptionlevels of items
3. CO checks systemquantities of items at
all locations
4. COidentifiesactive PO
and cancelsinactive POs
5. CO generatesreorder planning
report in system andforwards for
approval
6. CM reviewsreorder
planning reportand grants
approval forreplenishment
of stock
7. CO initiatesrequisitionprocess to
replenish stock
End
A
Process Control Manual for Procurement
156Volta River AuthorityCONTROLLED DISCLOSURE
Re-order point planning activity detailActID
Process Flow Responsibility Tasks Involved TransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Run requisitions report Category Officer Category Officer runs requisitions
report in system
Auto Requisitions
report
2. Analyse requisitionsreport
Category Officer Category Officer analyses requisition
report to identify items with large
consumption levels
Manual
3. Check for availability Category Officer Category Officer checks system for
availability of items at all locations,
including outstanding purchase orders
Auto
4. Identify purchase orderquantities
Category Officer Category Officer identifies active
purchase orders in system to identify
expected quantities, and cancels
expired purchase orders
Auto
5. Generate re-orderplanning report
Category Officer Category Officer generates re-order
planning report in system with the
following parameters:
Lead times Item ordering and carrying costs Demand forecast
Auto Reorder
planning
report
6. Review reorder planningreport
Category
Manager
Category Manager reviews reorder
planning report and grants approval for
replenishment of stock
Manual
START
CRP
Process Control Manual for Procurement
157Volta River AuthorityCONTROLLED DISCLOSURE
7. Generate requisitions Category Officer Category Officer initiates requisition
process to replenish stock
Auto
Re-order point key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/
process owner1. Inventory run out time Monthly Category Manager Stores Supervisor
2. Order waiting time Monthly Category Manager Stores Supervisor
Re-order point planning standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Re-order point
report
This report provides
information on the lead
time, safety stock, supply
quantity, quantity on-
hand and the re-order
quantity
This report provide
planning information by
category
ERP Monthly Category Manager
END
Process Control Manual for Procurement
158Volta River AuthorityCONTROLLED DISCLOSURE
Re-order point planning process risk and control matrix (RCM)Key risk
1 Excess inventory leading to working capital tie up
2 Shortage of inventory leading to hold up in production
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Re-Order
Point
Planning
To ensure
optimum
quantities are
are held on
stock.
O C, A, V N/A N/A A check for availability of items
including outstanding purchase
orders is done to identify needed
quantities. Re-order planning
report is generated and
approved by management to
ensure that only required items
are requisitioned.
M, R P E N/A Category
Officer
Process Control Manual for Procurement
159Volta River AuthorityCONTROLLED DISCLOSURE
SHIPPING PROCESSES
21. EXPORT
Process descriptionOverview
The export process describes how items are exported. Export could either be by air, sea or land. Items exported
are mostly machinery, parts and equipment for repairs.
Process Owner
Shipping Officer
Process Objectives
To ensure the timely export of equipment
To ensure adequate documentation to cover exports
Process Scope
This process applies to the required documentation necessary for export and return of repaired parts
Timeframe
N/A
Segregation of duties matrix
Activity / Resources Requestor’sLineManager
SponsoringDirector
DirectorProcurement
Deputy ChiefExecutiveFinance
Run requisition to export IN
Approve requisition to export AP
Approve invoice AP IF
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
160Volta River AuthorityCONTROLLED DISCLOSURE
Export process flow chart
1. Supervisor runsrequisition to export
item
Predefinedworkflowrouting
2. SponsoringDirector approves
requisition andemails to SponsoringExecutive for second
approval
4. ShippingOfficer (SO)determines
mode of exportand obtainscompetitivepro-forma
invoices
5a. SO contactsUser for item,
prints approvedrequisition with
proforma invoiceand forwards toDP for approval
6. SO notifiesshipping line totransport item
from VRApremises
7. SOcompletescustoms
repair andreturn forms
8. Shippingline issues
freight invoiceto VRA forsettlement
9. Payablesprocess isinitiated
End
A
5b. DPapproves
competitiveinvoice
A
3. SponsoringExecutive
approves requestnotifying
sponsoringDirector, DP,
Shipping Officer
A
Process Control Manual for Procurement
161Volta River AuthorityCONTROLLED DISCLOSURE
Export activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Requisition to exportitem
Supervisor Supervisor runs the request toexport together with packing list toSponsoring Director
Manual Packing list
2. Approve request forexport
SponsoringDirector
Sponsoring Director approvesrequest for export and sends toSponsoring Executive for approvalby email
Manual
3. Approve requisition Deputy ChiefExecutive,Engineering andOperations
Sponsoring Executives approvesrequest to export item for repairsand notifies Sponsoring Director,Director Procurement and Shippingofficer
Manual
4. Determine mode ofexport and pro-forma freight cost
Shipping Officer Shipping Officer determines mode ofexport depending on item size, cost,critical need, etc.; and competitivefreight cost (refer to price quotationprocurement method) of exportchoice
Manual Pro-formafreight invoice
5. Approve pro-formainvoice
Deputy ChiefExecutive,Finance
Shipping Officer sends pro-formainvoice to Director Deputy ChiefExecutive, Finance for approvalthrough the Director Procurement
Manual
6. Notify Shipping Line Shipping Officer Shipping Officer notifies successfulShipping Line to make available acontainer, transports items fromVRA premises to the port andforwards shipping instructions toShipping Line
Manual
START
CRP
CRP
CRP
Process Control Manual for Procurement
162Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
7. Complete customsdocumentation
Shipping Officer Shipping Officer complete customsdocumentation
Manual Customsdocuments
8. Issue invoice Shipping Line Shipping Line issues freight invoiceto Authority for settlement
Manual Shipping invoice
9. Initiate paymentprocess
Shipping Officer Shipping Officer forwards invoice toaccount payables to initiate paymentprocess
Manual
Export key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Cost savings As per cost savings
target
Per export Category Manager Shipping Officer
Export standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Export status
report
This report provide
an overview of items
exported for repair
and return
To keep a monitor on
all item exported and
not returned
Shipping Officer Monthly Shipping Officer
END
Process Control Manual for Procurement
163Volta River AuthorityCONTROLLED DISCLOSURE
22. HARBOUR CLEARING
Process descriptionOverview
The harbor clearing process describes the activities involved in clearing goods imported through the sea ports,
fully complying with the import regulations of the country.
Process Owner
Shipping Officer
Process Objectives
To ensure compliance with import regulations
To ensure speedy clearing of goods
To prevent avoidable rent and demurrage charges
Process Scope
This process applies to clearing imports from the harbour.
Timeframe
N/A.
Segregation of duties matrix
Activity / Resources ShippingOfficer
DirectorProcurement
Payables Officer
Generate payment voucher IN
Process shipping documents PR
Review and approve payment voucher RVAP
Process payment and issue checque PR
Make payment IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
164Volta River AuthorityCONTROLLED DISCLOSURE
Harbour clearing process flow chart
Is amount>100?
Yes No
5. SO prepares GCnetentry through thecustoms network
Predefinedworkflowrouting
Predefinedworkflowrouting
Predefinedworkflowrouting
7. DP approves PVand routes to
Accounts PayablesOfficer (APO,Finance) forprocessing
A
13. DP approves PVand routes to APO
(Finance) forprocessing
A
6. Shipping Officer(SO) raises online PVfor payment of GCnetcharges and routes to
DP
14. APO processpayment and raise
cheque
12. Shipping Officerraises online PV forpayment of shippingcharges and routes to
DP
19. DP approves PVand routes to APO,
(Finance) forprocessing
A
18. SO raises onlinePV for payment ofstorage charges ad
routes to DP
Predefinedworkflowrouting
1. SO raises IDFand lodges IDFand supplier’sinvoice withinspectioncompany
2. SOreceivesshipping
documentsfrom
supplier
3. SO verifiesaccuracy andcompletenessof documents
4. SO submitsIDF and invoice
to inspectioncompany forissuance of
FCVR
8. APO receivesPV and process
payment
9a. Chequeis raised
and given toSO
9b. SO isgiven petty
cash forpayment
9c. SO payscash/cheque
to bankand is issued
a receipt
10.SOforwardsdocs to
customs forverification
11. SO assessesand obtains
shipping anddemurrage
charges fromshipping line
15. SOmakes
paymentand is
issued areceipt
16. ShippingLine issues
a DO for therelease of
goods
17. SO collectsstorage charges
invoice fromterminaloperator
20. APO processpayment and raise
cheque
22a. SO makespayment and
is issued areceipt
22b.TerminalOperatorreleasesgoods
23. SOsupervises the
transport ofconsignment
to stores
End
21. Shippingofficer raisesrequisition to
transportgoods
Process Control Manual for Procurement
165Volta River AuthorityCONTROLLED DISCLOSURE
Harbour clearing activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Raise ImportDeclaration Form
Shipping Officer Shipping Officer raises ImportDeclaration Form (IDF) to cover alldutiable imports and lodges IDF andSupplier’s pro-forma invoice withinspection company
Manual ImportDeclarationForm
2. Receive shippingdocuments fromSupplier
Shipping Officer Shipping Officer receives shippingdocuments such as Bill of Lading,invoice and packing list from supplierthrough Director Procurement’ssecretary
Manual Shippingdocuments
3. Verify shippingdocuments
Shipping Officer Shipping Officer verifies the accuracyand completeness of shippingdocuments
Manual
4. Submit copies ofshipping documentsto inspectioncompany
Shipping Officer Shipping Officer submits copies ofIDF and invoice to inspectioncompany for issuance of FinalClassification and Valuation Report(FCVR) where applicable
Manual Final ValuationClassificationReport (FCVR)
5. Prepare GCnet entry Shipping Officer Shipping Officer prepares GCnet entrythrough the customs networkattaching copies of shippingdocuments, IDF and FCVR forCustoms Excise and PreventiveService (CEPS) review and validation
Manual GCnet entry
6. Raise online paymentvoucher for GCnetcharges
Shipping Officer Shipping Officer raises onlinepayment voucher for payment ofGCnet charges and routes to DirectorProcurement
Manual Payment
voucher for
GCnet charges
START
Process Control Manual for Procurement
166Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
7. Approve paymentvoucher
DirectorProcurement
Director Procurement approvespayment voucher online which isrouted to the Accounts PayablesOfficer
Auto
8. Process payment Account PayablesOfficer
Accounts Payables Officer processespayment as per General ApprovalLimits
Auto Cheque/ petty
cash
9. Make payment Shipping Officer Shipping Officer makes payment toCustoms through bank and is issued areceipt.
Manual Receipt
10. Seek verification ofreceipt and shippingdocuments
Shipping Officer Shipping Officer sends receipt frombank and shipping documents (bill ofladen, GCnet entry) customs forverification. Customs Officer verifiesdocuments for accuracy
Manual
11. Assess and obtainshipping charges anddemurrage
Shipping Officer Shipping Officer collects invoice onassessed shipping charges anddemurrage from the shipping line
Manual Shipping linecharges invoice
12. Raise online paymentrequest for shippingline charges
Shipping Officer Shipping Officer raises onlinepayment request for payment ofshipping charges and routes toDirector Procurement
Manual Payment
voucher for
shipping line
charges
13. Approve paymentrequest for shippingcharges
DirectorProcurement
Director Procurement approvespayment request for shipping chargesonline and routes to AccountsPayables Officer
Manual Approvedpaymentvoucher
14. Process payment andraise cheque
Account PayablesOfficer
Accounts payables officer processespayment for shipping charges andraises cheque
Manual Cheque for
shipping
CRP
CRP
Process Control Manual for Procurement
167Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
charges
15. Effect payment toshipping line
Shipping Officer Shipping Officer makes payment toshipping line for shipping charges andis issued a receipt
Manual Receipt
16. Issue delivery order Shipping line Shipping line issues a Delivery Order(DO) for the release of goods afterpayment receipt
Manual Delivery Order
17. Assess and collectstorage charge invoice
Shipping Officer Shipping Officer collects assessedstorage charges invoice from terminaloperator
Manual Storage chargesinvoice
18. Raise online paymentvoucher for storagecharges
Shipping Officer Shipping Officer raises onlinepayment voucher for storage chargesand routes to Director Procurement
Manual Storage chargespaymentvoucher
19. Approve paymentvoucher
DirectorProcurement
Director Procurement approvespayment voucher online which isrouted to the Accounts PayablesOfficer
Manual Approvedstorage chargespaymentvoucher
20. Process payment andraise cheque
Account PayablesOfficer
Accounts Payables Officer processespayment and raises cheque
Manual Cheque for
storage charges
21. Raise requisition totransport goods
Shipping Officer Shipping Officer requisitions fortransport from the Transport Officerto convey goods from harbour onplanned delivery date
Manual Requisition fortransport
22. Effect payment forstorage charges
Shipping Officer Shipping Officer makes payment toterminal operator, is issued a receiptand a release of the goods
Manual Receipt
CRP
Process Control Manual for Procurement
168Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
23. Transportconsignment to store
Shipping Officer Shipping Officer supervises thetransport of consignment to stores
Manual Waybill
Harbour clearing key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. Average demurrage days Monthly Category Manager Shipping Officer
2. Clearing days variance Monthly Category Manager Shipping Officer
3. Receipt of shipping documents to vessel
arrival days
Monthly Category Manager Shipping Officer
4. Payment processing cycle Monthly Shipping Officer Disbursement
Manager
Harbour clearing standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Status report on
items at port
This report shows date
items have arrived at port
and how long they have
overstayed at the port
To provide a ready reference
source for all items sitting at the
port. It also alerts on delayed
clearance leading to avoidable
demurrage and rent charges.
Excel working
sheet
Weekly Category
Manager
END
Process Control Manual for Procurement
169Volta River AuthorityCONTROLLED DISCLOSURE
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
2. Demurrage report This report shows the
cumulative demurrage
charges incurred
To highlight demurrage cost for
remedy
ERP Monthly Category
Manager
Process Control Manual for Procurement
170Volta River AuthorityCONTROLLED DISCLOSURE
23. AIRPORT CLEARING
Process descriptionOverview
The airport clearing process describes the activities involved in clearing goods imported through the airport,
fully complying with the import regulations of the country.
Process Owner
Shipping Officer
Process Objectives
To ensure compliance with import regulations
To ensure speedy clearing of goods
To prevent avoidable storage and rent charges at the airport
Process Scope
This process applies to clearing imports from the airport.
Timeframe
N/A
Segregation of duties matrix
Activity / Resources ShippingOfficer
DirectorProcurement
Payables Officer
Generate payment voucher IN
Process shipping documents PR
Review and approve payment voucher RVAP
Process payment and issue receipt PR
Make payment IN
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
171Volta River AuthorityCONTROLLED DISCLOSURE
Airport clearing process flow chart
Process Control Manual for Procurement
172Volta River AuthorityCONTROLLED DISCLOSURE
Airport clearing activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Raise ImportDeclaration Form
Shipping Officer Shipping Officer raises ImportDeclaration Form (IDF) to cover alldutiable imports and lodges IDF andSupplier’s pro-forma invoice withinspection company
Manual Import DeclarationForm
2. Collect shippingdocuments
Shipping Officer Shipping Officer collects copy of airwaybill, invoice, and packing list fromairline
Manual Shipping documents
3. Verify shippingdocuments
Shipping Officer Shipping Officer verifies the accuracyand completeness of shippingdocuments
Manual
4. Submit copies ofshippingdocuments toinspectioncompany
Shipping Officer Shipping Officer submits copies of IDFand invoice to inspection company forissuance of Final Classification andValuation Report (FCVR) whereapplicable
Manual Final ClassificationValuation Report(FCVR)
5. Prepare GCnetentry
Shipping Officer Shipping Officer prepares GCnet entrythrough the customs network attachingcopies of shipping documents, IDF andFCVR for Customs Excise andPreventive Service (CEPS) review andvalidation
Manual GCnet entry
6. Raise onlinepayment requestfor GCnet charges
Shipping Officer Shipping Officer raises online paymentvoucher for payment of GCnet chargesand routes to Director Procurement
Manual Payment voucher for
GCnet charges
7. Approve paymentrequest
DirectorProcurement
Director Procurement approvespayment voucher online which is routed
Manual Approved paymentvoucher for GCnet
START
CRP
Process Control Manual for Procurement
173Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
to the Accounts Payables Officer charges
8. Process payment Account PayablesOfficer
Accounts Payables Officer processespayment as per general approval limits
Manual Cheque/ petty cash
9. Seek authorisationfor the release ofgoods
Shipping Officer a) Shipping Officer pays cash/ chequeto the bank and is issued a receipt.
b) Shipping Officer presents shippingdocuments to Customs Official whoreviews and endorses shippingdocuments, authorising the releaseof goods.
Manual Endorsed shippingdocuments
10. Present documentsfor release of goods
Shipping Officer Shipping Officer presents documents toaviance Official for the release of goodsfrom aviance warehouse.
Manual
11. Transport goods toVRAstore/warehouse
Shipping Officer Shipping Officer organises thetransport of goods to the VRA centralwarehouse or satellite store andreceiving process is initiated.
Manual
END
Process Control Manual for Procurement
174Volta River AuthorityCONTROLLED DISCLOSURE
Airport clearing key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Average storage days Monthly Category Manager Shipping Officer
2. Clearing days variance Monthly Category Manager Shipping Officer
3. Receipt of shipping documents after air
plane arrival
Monthly Category Manager Shipping Officer
4. Payment processing cycle Monthly Shipping Officer Disbursement Manager
Airport clearing standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Status report on
items at port
This report shows date
items have arrived at
port and how long they
have overstayed at the
port
To provide a ready reference
source for all items sitting at the
port. It also alerts on delayed
clearance leading to avoidable
storage and rent charges.
Excel working
sheet
Weekly Shipping Officer
2. Storage report This report shows the
cumulative storage
charges incurred
To highlight storage cost for
remedy
ERP Monthly Shipping Officer
Process Control Manual for Procurement
175Volta River AuthorityCONTROLLED DISCLOSURE
24. BORDER CLEARING
Process descriptionOverview
The border clearing process describes activities involved in clearing goods imported through the borders, fully
complying with the import regulations of the country.
Process Owner
Shipping Officer
Process Objectives
To ensure compliance with import regulations
To ensure speedy clearing of goods
To prevent avoidable storage, rent and truck demurrage charges
Process Scope
This process applies to clearing imports through the borders.
Timeframe
N/A
Segregation of duties matrix
Activity / Resources ShippingOfficer
DirectorProcurement
Monitor clearing of goods IN
Endorse invoice AP
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
176Volta River AuthorityCONTROLLED DISCLOSURE
Border clearing process flow chart
1. SO raises IDFand lodges IDFand supplier’s
pro-formainvoice withinspectioncompany
2. SOreceivesshipping
documentsfrom
supplier
3. SO verifiesaccuracy andcompletenessof documents
4. SO submitsIDF and invoice
to inspectioncompany forissuance of
FCVR
5. SO submitsIDF, FCVR,
shippingdocuments,and customs
duty checks toClearing Agent
6. SOmonitors
clearing ofgoods
throughClearing
Agent
7. StoresOfficer
initiatesreceivingprocess
8. SO receivesinvoice from
ClearingAgent and
forwards toDP for
endorsement
9. DPendorses
invoice andforwards to
accountpayables forprocessing
10. Payablesprocess isinitiated
End
A
Process Control Manual for Procurement
177Volta River AuthorityCONTROLLED DISCLOSURE
Border clearing activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Raise ImportDeclaration Form
Shipping Officer Shipping Officer raises Import DeclarationForm (IDF) to cover all dutiable imports andlodges IDF and Supplier’s pro-forma invoicewith inspection company
Manual ImportDeclarationForm
2. Receive shippingdocuments fromSupplier
Shipping Officer Shipping Officer receives shipping documentssuch as certificate of origin, waybill andpacking list from supplier through DirectorProcurement’s Secretary
Manual Shippingdocuments
3. Verify shippingdocuments
Shipping Officer Shipping Officer verifies the accuracy andcompleteness of shipping documents
Manual
4. Submit copies ofshippingdocuments toinspectioncompany
Shipping Officer Shipping Officer submits copies of IDF andinvoice to inspection company for issuance ofFinal Classification and Valuation Report(FCVR) where applicable
Manual FinalValuationClassificationReport (FCVR)
5. Submit documentsto Clearing Agent
Shipping Officer Shipping Officer submits IDF, FCVR,shipping documents, and customs dutychecks (where applicable) to third partyClearing Agent on terms of existingagreement
Manual
6. Monitor clearing ofgoods
Shipping Officer Shipping Officer monitors third partyClearing Agent through the clearing process
Manual
7. Initiate receivingprocess
Stores Officer Stores Officer initiates receiving processwhen goods are delivered to store
Manual
8. Receive invoice Shipping Officer Shipping Officer receives invoice from thirdparty Clearing Agent and forwards to Director
Manual Invoice
START
Process Control Manual for Procurement
178Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
Procurement for endorsement
9. Endorse invoices Director
Procurement
Director Procurement endorses invoice andforwards to Accounts Payables for processing
Manual
10. Initiate payablesprocess
Payables Officer Payables Officer initiates payables process Manual
END
CRP
Process Control Manual for Procurement
179Volta River AuthorityCONTROLLED DISCLOSURE
Border clearing key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Average transit days Per transaction Category Manager Shipping Officer
2. Accrued demurrage days Per transaction Category Manager Shipping Officer
Border clearing standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Status report on
cleared items
This report shows
date items arrive at
border and how long
it takes to clear them
To provide a ready reference
source for all items received at the
border. It also alerts on delayed
clearance leading to avoidable
storage and demurrage charges.
Excel working
sheet
Weekly Shipping Officer
2. Storage report This report shows the
cumulative storage
charges incurred
To highlight storage cost for
remedy
ERP Monthly Shipping Officer
3. Truck demurrage
charges report
This report shows the
cumulative truck
demurrage charges
To highlight truck demurrage
costs for remedy
ERP Monthly Shipping Officer
Process Control Manual for Procurement
180Volta River AuthorityCONTROLLED DISCLOSURE
Shipping process risk and control matrix (RCM)Key risks
1 Non-compliance to import/export regulations
2 Accumulation of demurrage and storage charges
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
eT
yp
e
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
rti
on
Co
ntr
ols
/P
oin
tso
f
Fo
cu
s
Ap
pli
ca
ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Export To ensure appropriate
approvals are obtained.
F C, A, V N/A N/A Requests to export and pro-forma
invoices should be approved by the
appropriate authorities.
M, R P E N/A Director
Procurement
2 All shipping
processes
To ensure the accuracy
and completeness of
shipping documents and
compliance with
import/export
regulations
C C, A, V N/A N/A Appropriate shipping documents
from suppliers should be verified
for their accuracy and
completeness prior to submission
to an inspection company (where
required)
M, Mn P E N/A Shipping Officer
3 All shipping
processes
To avoid the
accumulation of
demurrage fees
O V N/A N/A Approvals needed to make
payments for storage charges are
promptly given to avoid
accumulated demurrage fees
M, Mn P E N/A Shipping Officer
Process Control Manual for Procurement
181Volta River AuthorityCONTROLLED DISCLOSURE
25. CONTRACT MANAGEMENT
Process descriptionOverview
The contract management process describes how the supplier service delivery performance would be
monitored against contract obligations, and where required, appropriate actions taken to improve supplier
performance. Performance of suppliers will be monitored by a set of hard factors (operational KPIs). Supplier
performance scores, KPIs and actions feed into the supplier continuous improvement plan (CIP) and the
procurement dashboard.
Process Owner
Category Manager
Process Objectives
To improve supplier reliability, quality and performance
To drive continuous improvement of supplier capability, flexibility, responsiveness, innovation and
competitiveness
To build better relationships, especially with key suppliers, through improved communication
To improve supplier selection through the provision of performance data
To provide an objective basis to discuss supplier performance and sanctions
Process Scope
This process applies to contracts to deliver goods, services and works.
Timeframe
The timeframe is aligned to the procurement of goods, services and works.
Segregation of duties matrixActivity / Resources Category
ManagerDirectorProcurement
Executive
Set contract expectations and KPIs, reviewsupplier performance update continuousimprovement plans
IN
RV
Approve supplier disengagement decision AP IF
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
182Volta River AuthorityCONTROLLED DISCLOSURE
Contract management process flow chart
Process Control Manual for Procurement
183Volta River AuthorityCONTROLLED DISCLOSURE
Contract management activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Set contractassessmentexpectations
Category Manager Category Manager agrees with Stakeholdersand sets contract assessment expectationswith the Supplier
Manual
2. IdentifyoperationalKPIs
Category Manager Category Manager identifies operational KPIsand updates supplier dashboard withoperational KPIs and any other agreedmilestones at a frequency agreed in thecontract with the particular supplier.
Manual Updateddashboard
3a. Conductperiodicsupplierperformancereview
Category Manager Category Manager together with Stakeholdersconducts periodic supplier operationalperformance review. The review will includea review of the supplier dashboard andprogress against the continuous improvementplan
Manual Performancereviewdocument
3b. Send copy ofperformancereviewdocument toSupplier
Category Manager Category Manager sends a copy ofperformance review document to Supplier forfeedback and agreement. Feedback is sharedwith Stakeholders
Manual
4 Agree correctiveactions withSupplier
Category Manager Category Manager and Stakeholders agreecorrective actions with Supplier and updatesContinuous Improvement Plan whereperformance issues are identified
Manual Correctiveaction plan
5. Implementcorrective actionplan
Supplier Supplier implements agreed CorrectiveAction Plan, keeping the Category Managerand Stakeholders fully informed of progressand any further issues
Manual
START
Process Control Manual for Procurement
184Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
6a. Updatecontinuousimprovementplan
Category Manager Category Manager updates and circulatescontinuous improvement plan with relevantKPI detail and any agreed actions
Manual Updatedcontinuousimprovementplan
6b. Escalate issue asper governance
Category Manager Category Manager escalates unresolvedperformance issues in line with governanceprocedures
Manual
7. Identify newsuppliers
Category Manager Category Manager commences a sourcingexercise if performance issues with theexisting Supplier continue
Manual
8. Developcontingencyarrangements
Category Manager Category Manager puts in place contingencyarrangements to mitigate the risk of supplyfailure as far as possible if no alternativesuppliers are available (or switching is a highcost or lengthy process)
Manual
9. Outline steps fordisengagement
Category Manager Category Manager develops a DisengagementPlan (in consultation with the LegalDepartment) notifying all in the governanceprocess
Manual Proposeddisengagement plan
10. Approvedisengagementdecision
DirectorProcurement
Director Procurement together withSponsoring Director reviews and approvesdisengagement decision and notifies CategoryManager of approval (this may be an iterativeprocess until all parties are comfortable withthe proposed disengagement plan)
Manual Approveddisengagement plan
11. Advise Supplierof decision andagreedisengagementplan
Category Manager Category Manager discusses and agreesdisengagement decision and plan withSupplier, and discusses actions required for asmooth transfer to the new Supplier
Manual
CRP
Process Control Manual for Procurement
185Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
12. Deactivatesupplier insystem
Category Manager Category Manager deactivates Supplier inOracle if no other contract exists with theSupplier or on completion of the finalpurchase order.
Manual
13. Close contract Category Manager Category Manager closes all relevantcontracts, consulting with the LegalDepartment
Manual
Contract management key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process owner
1. Frequency of performance review of top
20% suppliers by value
Per contract Director,
Procurement
Category manger
2. % of change to contract specifications Director Category manger
3. % of order value variance from original
contract value
Director Category manger
4. Number of contract concessions Director Category manger
5. % of contracts successfully closed Director Category manger
END
Process Control Manual for Procurement
186Volta River AuthorityCONTROLLED DISCLOSURE
Contract management standard reports
SN Report Name Brief Description Purpose SourceReport
Frequency
Reviewer
1. Supplier
performance
report
This report provides a
summary of supplier
performance measured
against agreed standards
To provide stakeholders
with an objective
assessment of Supplier’s
ability to deliver to
promise within the set
standards
Category Manager Quarterly Director Procurement
2. Supplier
evaluation
scoreboard
This details parameters
of assessment and
Supplier’s scoring
To provide detailed
evidence on evaluation
parameters and scoring
Category Manager Quarterly Director Procurement
3. Continuous
improvement
report
This furnishes details of
identified gaps and
corrective measures
To assure performance
and mitigate risk of
non-performance
Category Manager Quarterly Director Procurement
Process Control Manual for Procurement
187Volta River AuthorityCONTROLLED DISCLOSURE
Contract management process and control matrix (RCM)
Key Risks:
1 Inadequate supplier monitoring
2 Operational discontinuity after supplier disengagement
No
.
Su
bp
ro
ce
ss
Co
ntr
ol
Ob
jec
tiv
e
Co
ntr
ol
Ob
jec
tiv
e
Ca
teg
or
y(C
,F,O
)
Co
ntr
ol
Ob
jec
tiv
e
Ty
pe
(C,A
,V,R
)
Fin
an
cia
lS
tate
me
nt
Ac
co
un
t/D
isc
losu
re
Fin
an
cia
lS
tate
me
nt
Asse
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on
Co
ntr
ols
/P
oin
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f
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cu
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ble
Or
ac
le
Bu
sin
ess
Pr
oc
ess
To
ols
Tc
od
e(s
)
Co
ntr
ol
Ty
pe
(I,S
,M,R
,Mn
)
Co
ntr
ol
Ap
pr
oa
ch
(P,D
)
Fr
eq
ue
nc
y
(E,D
,W,M
,Q,A
)
Po
lic
y/
Pr
oc
ed
ur
e
Re
fer
en
ce
Co
ntr
ol
Ob
jec
tiv
e
Ow
ne
r
1 Contracts
Management
To ensure supplier
performance is
adequately
monitored
O N/A N/A N/A Periodic supplier operational performance
reviews include a review of supplier dashboard
and progress against a continuous improvement
plan.
Supplier dashboard is updated with identified
operational KPIs and any other agreed
milestones.
M P E N/A Category
Manager
2 Contracts
Management
To ensure
operational
continuity after
supplier
disengagement
O N/A N/A N/A Contingency arrangements are in place to
mitigate the risk of supply failure as far as
possible
M P E N/A Category
Manager
Process Control Manual for Procurement
188Volta River AuthorityCONTROLLED DISCLOSURE
25. SERVICE DELIVERY
Process descriptionOverview
This process defines activities involved in setting expectations between the Procurement Function and its
customers, measuring and tracking the levels of service quality and performance.
Process Owner
Category Manager
Process Objectives
To ensure proper elements and commitments are in place to provide consistent service support anddelivery to customers by the Procurement Function
To provide clear reference to service ownership, accountability, roles and/or responsibilities To present a clear, concise and measurable description of service provision to the customer To match perceptions of expected service provision with actual service support and delivery.
Process Scope
This process applies to all Sections and Departments of the Authority that depend on the Procurement
Function for service.
Timeframe
Aligned to periodic review agreed between service provider and customer (at least bi-yearly)
Segregation of duties matrixActivity / Resources Category
ManagerCustomerDepartment
DirectorProcurement
Define and negotiate service level agreement INRV
RVApprove service level agreement AP AP
Review service level agreement for continuousimprovement
RV RV
Legend
Input
Processing
Review
Approval
Informed
IN
PR
RV
AP
IF
Process Control Manual for Procurement
189Volta River AuthorityCONTROLLED DISCLOSURE
Service delivery process flow chart
Process Control Manual for Procurement
190Volta River AuthorityCONTROLLED DISCLOSURE
Service delivery process activity detail
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
1. Identify service
type
Category Manager Category Manager classifies services intocategories that can be covered with specificservice level agreements
Manual Itemisedservices subcategories
2. Establish servicelevelexpectations
CategoryManager/CustomerRepresentative
Category Manager together with customerrepresentative establishes customerexpectations and establishes all relevantparameters, key performance measures andspecifications for quality service.
Manual Documentedkeyparameters
3. Documentservice levelagreement
Category Manager Category Manager documents a draftservice level agreement
Manual Draft servicelevelagreement
4. Negotiateservice levelagreement
Category Manager Category Manager negotiates draft servicelevel agreement with CustomerRepresentative and forwards to DirectorProcurement and Head of Customer’sdepartment for review
Manual Negotiateddraft servicelevelagreements
5. Review andapprove servicelevel agreement
Director Procurementand Head ofCustomer’sDepartment
Director Procurement and Head ofCustomer’s Department review and approveservice level agreement
Manual Approvedservice levelagreement
6. Monitorperformance
CategoryManager/Head ofCustomer’sDepartment
Category Manager and Head of Customer’sDepartment monitor performance againstparameters, key performance measures overagreed period
Manual EvaluationReport
7. Reviewperformance
Head of CustomerDepartment/DirectorProcurement
Head of Customer Department togetherwith Director Procurement measure actualperformance delivered against expectationstandards agreed
Manual Servicedeliveryevaluationreport
START
CRP
Process Control Manual for Procurement
191Volta River AuthorityCONTROLLED DISCLOSURE
ActID
Process Flow Responsibility Tasks InvolvedTransactionType(Manual/Auto)
OutputControlref. point(CRP)
8. Implementcorrective actionplan
Category Manager Category Manager implements correctiveaction plan that may include review of keyperformance measures to manageexpectations
Manual
Service delivery key performance measuresPerformance Measure Target Frequency Reviewer Reviewee/ process
owner
1. % time frame response achievement on service issues
classified as high , medium, low priority
High : 8 Hours
Medium: 48 Hours
Low: 5 days
2. Customer requirements- in -support satisfaction level:
% payment for all support costs at the agreedinterval
% availability of customer representative(s) whenresolving a service related incident or requests
99%
3. % Frequency of notification to customer for all
scheduled service delivery (say maintenance)
% changes to services communicated and
documented to all stakeholders
100%
4. Overall customer satisfaction % 95%
END
Process Control Manual for Procurement
192Volta River AuthorityCONTROLLED DISCLOSURE
Service delivery standard reports
SN Report Name Brief Description Purpose Source Report FrequencyReviewer
1. Service delivery
evaluation report
This report compares
actual service delivery
with standards and
expectations set forth in
the service level
agreement
To have an objective assessment
of service delivery and provide
grounds for improvement and
customer satisfaction
Manual At least Bi -Yearly Procurement
Director
Process Control Manual for Procurement
193Volta River AuthorityCONTROLLED DISCLOSURE
Service delivery process risk and control matrix (RCM)Key Risks:
1 Inadequate provision of service to internal stakeholders leading to risk of non-accomplishment of finctioal and corporate goals
No
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1 Service level
agreements
To ensure
optimum
provision of
service to internal
stakeholders
O N/A N/A N/A Director Procurement and Head of Customer’s
Department review and approve service level
agreement. Head of Customer
Department together with Director Procurement
measure actual performance delivered against
expectation standards agreed
M P E N/A Category
Manager
Process Control Manual for Procurement
194Volta River AuthorityCONTROLLED DISCLOSURE
APPENDICES
Appendix I PPA/VRA AUTHORISATION THRESHOLD MATRIX
RFQ/PR PO AWARD RFQ/PR PO AWARD
0 5,000.00 HOE/DP 0 10,000.00 HOE
5,001.00 20,000.00 ETC 10,001.00 20,000.00
20,001.00 50,000.00 DSCH/DP DSCH/DP
RFQ/PR PO AWARD
20,001.00 50,000.00 DP RFQ/PR PO AWARD
50,001.00 100,000.00 50,001.00 200,000.00 ETC
100,001.00 700,000.00 200,001.00 700,000.00
700,001.00 800,000.00 700,001.00 1,500,000.00 CE
800,001.00 1,500,000.00 CTRB
RFQ/PR PO AWARD
RFQ/PR PO AWARD 1,500,001.00 PLUS CE DIRECTOR CTRB
1,500,001.00 PLUS CE DP CTRB
THRESHOLD
THRESHOLD
THRESHOLD
PRICE QUOTATION
NATIONAL COMP. TENDERING (NCT)
INT'L. COMP. TENDERING (ICT)
CE
DPMTRB
DP DP
DCE
ETC
PRICE QUOTATION
THRESHOLD
DTGD/DNED/
DHS/
DTGD/DNED/
DHS/
ETC
NATIONAL COMP. TENDERING (NCT)
THRESHOLD
DCEDIRECTOR
MTRB
INT'L. COMP. TENDERING (ICT)
THRESHOLD
Process Control Manual for Procurement
195Volta River AuthorityCONTROLLED DISCLOSURE
METHOD RFQ/PR PO AWARD
0 5,000.00 HOE RFQ/PR PO AWARD
5,001.00 35,000.00 0 5,000.00 HOE
35,001.00 50,000.00 5,001.00 20,000.00 ETC
50,001.00 70,000.00
70,001.00 350,000.00
350,001.00 PLUS CTRB RFQ/PR PO AWARD
20,001.00 100,000.00 ETC
100,001.00 200,000.00 MTRB
RFQ/PR PO AWARD
200,001.00 800,000.00 MTRB
800,001.00 PLUS CTRB
CONSULTING SERVICES
SBCQ
CE DCELEAST COST
MTRB
EOI
THRESHOLD
ETC
TECHNICAL SERVICES
PRICE QUOTATION
THRESHOLD
CE DCE
THRESHOLD
CE DIRECTOR
NATIONAL COMP. TENDERING (NCT)
THRESHOLD
CE DCE
INT'L. COMP. TENDERING (ICT)
Process Control Manual for Procurement
196Volta River AuthorityCONTROLLED DISCLOSURE
Appendix II OVERVIEW OF JOB ROLES (SAMPLE)
Category Manager Develops monthly updates for overall benefit tracking strategy Investigates shortfalls to understand caused and develop remedies Works with end-users in refining specifications Ensures that sourcing perspective is incorporated into new buying decisions Investigates new opportunities for realising values within the category Communicates sourcing recommendations, pricing, and policy to organisational stakeholders Serves as single-point of contact for questions for responsible category Works with entity stakeholders to understand concerns/issues with implementation Communicates changes/alterations to sourcing policy Resolves critical implementation and/or supply issues Serves as mediator between internal stakeholders and supplier representatives Monitors performance of key suppliers in order to remediate any issues
Process Control Manual for Procurement
197Volta River AuthorityCONTROLLED DISCLOSURE
Appendix III – Standard Documents
No. Term Definition
1. Category Strategy Document Outlines the strategy for each category2. Procurement Plan Details annual budgeted procurement spend and
expected savings3. Request for Quotations/ Proposals Invites suppliers into a bidding process4. Tender Documents Issued to prospective tenderers ( for free or at a fee) when
they are invited to tender and forms the basis on whichtenders would be evaluated
5. Sole Sourcing Plan Details annual sole sourcing requirements6. Restricted Tendering Plan Details annual restricted tendering requirements7. Technical and Financial Proposals Submitted by tenderers in response to requests for
quotations or proposals8. Notification of Award Issued to a winning tenderer or bidding after evaluation
has been done9. Acceptance Letter Issued to and signed by winning tenderer or bidder to
indicate acceptance of terms and conditions of contract10. Performance Security Bond provided by a contractor/ vendor/ service provider/
supplier to the Authority and consists of an undertakingby a bank or insurance company to make a payment tothe Authority if the contractor/ vendor/ service provider/supplier become insolvent or defaults under the contract.
11. Item Creation Request Form Completed when the need to create an item in the systemarises
12. Pick/ Pack List Shows a list of items to be picked or packed for dispatch13. Security Log Book Shows records of items dispatched, received,14. Acceptance/ Rejection Note Issued after delivered goods or services have been
inspected15. Return Material Authorisation Raised when delivered goods are rejected after inspection
and would have to be returned to supplier16. Stock-Take Plan Plan that details annual stock-take staffing requirements,
expectations, method and time of stock-take, etc17. Stock-Take Instruction Step by step guide to stock – takers to ensure stock take
expectations are met18. Physical Inventory Count Tags Help identify items or locations that have been counted19. Stock Take Sheets Sheets on which stock take quantities are recorded20. Vendor Application Form Downloaded from the corporate website of the authority.21. Import Declaration Form Customs document22. Final Classification and Valuation
ReportCustoms document
23. Master Data Change Request Form Completed when there is the need for changes to be madeto standing data. Information to be completed includechange description, reason, impacted staff/departments,and estimated time