 Differences Between PPE Register and the General Ledger  Authorisation of Expenses  PAYE Remittance to BURS  Excessive Unused Leave Days for Employees  Duplication of Vendor Accounts As reported to management in the last two financial periods,  the entity had not been appropriately reconciling the fixed  assets register to the general ledger. This led to a difference of  P3 million in the depreciation charge between the GL and  the fixed asset register. The auditors noted that the affiliate expenses which had  exceeded the budgeted amounts were not authorised by a  senior official. The auditors noted that the BURS remittance for some months  had not been on time with repeated delays in the remittance  of Pay–As-You-Earn (PAYE) on at least four occasions. As reported in the prior period the auditors noted that some  employees had more than 80 days leave entitlement at the  end of the current financial period. The total accrual as at 31  March 2018 was P1 651 669.85. It was also noted by the  auditors that some employees had been accruing the leave  days for more than 3 years. From the review of the Commission’s vendor masterfile, the  auditors noted that there were 89 accounts duplicated with  different account numbers which may lead to transactions  relating to one supplier being passed to different accounts.  The auditors advised management to put in place procedures to  follow up on all recommendations contained in the external  auditor management letters, and ensure all responsible officials  submit action plans to resolve the audit recommendations. The  auditors also advised that there should be a systematic and  timely follow-up on audit matters with focal persons and timelines  being designated for each audit matter reported.  146 