## Vouching Other Expenses: Attributes for Verification
Beyond purchases and payroll, entities incur various other expenses: rent, power and fuel, repairs and maintenance, insurance, travelling, miscellaneous costs, etc. The auditor vouches these expenses to verify specific attributes.
### The Six Attributes of Vouching Other Expenses
When vouching a sample of other expenses, the auditor verifies all six of the following:
| # | Attribute | What the Auditor Checks |
|---|---|---|
| 1 | Period | Does the expenditure belong to the current period under audit? (Prepaid? Prior period?) |
| 2 | Capital vs Revenue | Is it revenue expenditure (not capital)? (Has any expense been incorrectly capitalised?) |
| 3 | Supporting Documentation | Is there a valid supporting document? (Invoice, travel ticket, insurance policy, etc.) |
| 4 | Classification | Is the expense recorded under the correct expense head? |
| 5 | Authorisation | Was the expense authorised per the Delegation of Authority (DoA) matrix? |
| 6 | Business Purpose | Is the expense related to the entity's business and not a personal expense? |
### Analytical Approach
For certain recurring expenses (rent, power and fuel), the auditor may also perform trend analysis — comparing monthly patterns to identify:
- Unusual spikes (suggest irregular or fictitious expenses)
- Missing months (suggest possible omission)
- Unexpected drops (suggest possible capitalisation of revenue items)
### Mnemonic: P-C-S-C-A-B
Period | Capital or Revenue | Supporting doc | Classification | Authorisation | Business purpose