AUDITING AS AN EFFECTIVE INSTRUMENT FOR ENSURING PUBLIC ACCOUNTABILITY (A CASE STUDY OF NITEL, ENUGU).
AUDITING AS AN EFFECTIVE INSTRUMENT FOR ENSURING
PUBLIC ACCOUNTABILITY
(A Case Study of NITEL, Enugu).
The stud focuses on internal auditing as an effective instrument for examination
To ensure that financial regulations and instructions in carrying out financial transactions in NITEL is strictly adhered to
To assess and evaluate the effectiveness o the internal audit unit as a relevant tool for ensuring probity and accountability in NITEL, to achieve these, both primary and secondary data were colleted. Sample population of 50 senior and junior staff of NITEL were collection.
CHAPTER ONE
Introduction
Background of the Study
Statement of Problem
Purpose of the Study
Research Question
Hypotheses
Scope of the Study
Significance of the Study
Definition of Terms.
CHAPTER TWO
Literature Review
CHAPTER THREE
Methodology
Design of the Study
Area of Study
The Population of the Study
Sample and Sampling Technique
Instrument for Data Collection
Validation of Instrument
Reliability of Instruments
Method for Data Administration and Collection
Method of Data Analysis
CHAPTER FOUR
Data Presentation and Analysis
CHAPTER FIVE
Discussion and Conclusion o Results
Discussion of findings
Conclusion o the Study
Recommendation
Implication of the Finding
Suggestion for further studies
Limitations of the Study.
Reference:
Appendices
Whether NITEL considers prudency in disbursement of funds
Proper documentation of revenue and expenditure profiles in NITEL
Compliance with rules and regulation in financial transaction by NITEL Officials
Extent of effectiveness o internal Audit Unit toward Accountability in NITEL.
CHAPTER ONE
INTRODUCTION
Logically, the consequence of the formation of public limited liability companies for trading and other business purposes even before the18th century has given rise for the need for stewardship and financial accountability in business. Hence public limited liability company had made it possible for people to invest in a business without engaging in its management, the need for accountability becomes eminent.
Who can tell what will happen in various operations of the business organization if the management does not render its stewardship and financial accountability. To this effect, the two parties recognized in law otherwise recognized in law as the board of directors and the shareholders who are the owners of the business.
The essence of this development is that management has the responsibility of putting into use of resources provided into use the resources provided by the shareholders who own the business but managed by the directors.
According to Meckling (1976) “whenever one person employs another to perform some tasks on his behalf, an agency problem arises as the agent will seek to maximize his personal welfare at the expense of his principal.
The relationship between management and shareholders give rise to an agency problem for example, management can resort to much pleasure or leisure seeking, manipulation and other form of financial abuses.
On the other hand, a resourceful, evaluation and maximizing principal will want a monitoring system designed to ensure that the agent does not maximizes his welfare by engaging in unholy financial activities.
In a limited liability company, the logic of the agency theory dictates the need for a means by which the management could make itself accountable financially to the shareholders. This need is met by the preparation of annual reports and accounts, the major contents consisting of: profit and loss account; balance sheet of the company as at the date under review; statement of accounting policy; notes to the accounts; cash flow statement; value added statement; five-year financial summary; directors’ report; author report and group financial statement in case of a holding company by the management.
Thus, accounting can be seen essentially as a monitoring system to ensure the truth from management. This arrangement has been made compulsory by law and specifically section 334 of companies and allied matters decree 1990 made it mandatory for directors of companies to prepare financial statements for each year as stewardship function.
It is obvious that the issue of accountability as narrated by management in the accounts presented to the shareholders are incredible) unless the shareholders are assured that there was no financial irregularities, fraud and mis-management or mis-appropriation of funds. This assurance can only be provided by Audit.
Therefore, auditing is an independent examination of the financial statements of an enterprise by an appointed auditor in order to express an opinion whether the financial statement show true and fair view of the enterprise for the period under review in accordance with its terms of appointment and any other relevant professional and legal requirements.
During an audit, an independent and competent accountant throws an investigative “searchlight” on the financial activities of the company over the period under review and issues a report informing the shareholder as to whether the accounts presented as before them is a reflection of what happened to the resources put into the business.
Thus it can be argued that auditing is a logical appendage of the process of accountability to business. The agency problem gives rise to accountability, which in turn is not complete without an audit.
An auditor assures accountability through primary and secondary objectives.
In primary objectives, the auditor expresses an opinion on the financial statements whether or not it shows true and fair view of the affairs of the company for the period under review. Where as the secondary objective include among other things:
What had been said so far equally applies to the public sector organizations, of which NITEL is used as a case study.
In a period of economic crisis, the need for financial accountability becomes more pronounced, more especially in the public sector organizations with huge government financial investments. This is more so, considering the habitual financial recklessness of some of our public office holders “carter away meager public resources.
Shocking testimonies in the justice Oputa commission of enquiring and I.C.P.C are clear statements of facts.
Therefore, the question of effective audit as a means of ensuring financial accountability is worth examining in relation to our public sector organization.
However, the nature and essence of an audit demand that those performing the task (both internal and external auditors) must be independent. By this, it means that the auditor must be impartial and free from all bias whether directly or indirectly that will impel his work.
According to Woolt (1986), the independent of the auditor is a major attribute enabling him to ensure accountability.
Generally speaking, probity and accountability are the product of the existence are the product of the existence of efficient and effective auditing system.
Both internal and external auditing should lend credibility to financial statements/reports prepared by those who occupy position of trust.
This research is carried out for the purpose of probing into the financial accountability and prohibit in public sector organizations in Nigeria with particular reference to Nigerian telecommunications limited, Enugu, specifically, the objective of the study include.
Arising from the problems of the study, the following questions have become pertinent:
The research work carried out in Nitel has tested the following hypothesis:
This research work is concerned with financial accountability and the role of internal audit in public establishment in ensuring probity and accountability. A case study of Nigerian Telecommunications Limited, Enugu.
The role of the internal audit in the management of a large communication company, like Nitel cannot do over emphasized. This work is significant because most of the previous research work carried out on Nigerian telecommunication limited bordered on matters relating to condition of service, motivation, resources/personal management, restricting as well as re-organization much have not been written on financial accountability, which is more crucial to the continued existence of the parastatal.
It is on this background that the research intends to study and evaluate the relevance of internal audit functions as tool of management control mechanism for ensuring efficient and effective utilization of funds. Hence promoting probity and accountability, using Nitel as a case study.
Thus, the researcher believes that the study will enlighten members of the public more than ever before, about financial management and regularity in Nitel.
More so, it is hoped this study would provide useful information that similar business compare and constract the performance of internal audit in Nitel with their own internal audit department and effect changes where necessary.
The study would be of immense guide and of practical benefits to financial administrators in both public and private sector organization.
It will also serve as a good reference work for non- financial managers, administrators, project manager and other professions in executive position as trustees.
Above all, apart from the fact that the study for the purpose of satisfying the conditions for the award of Higher National Diploma (HND) Certificate in Accounting, will serve as a reference piece to scholars and students alike who may wish to study further into internal auditing problems of an organization.
Auditing: It is an independent examination of the financial statement of an enterprise by an appointed auditor in order to express an opinion whether the financial statement show true and fair view in accordance with its terms of appointment and any other relevant professional and legal requirement.
Statutory Audit: - This is an audit carried out under statutory framework. It is an audit that is compulsorily required under this audit, the scope of work appointment, removal from office; remuneration of auditor and other provisions are strictly governed by companies and Allied Matters Act 1990
Private audit:- This is an audit that is carried out voluntarily. The scope of work is normally agreed between the client and the auditor hence companies do not govern it and Allied Matters Act 1990.
Internal audit: - This is a system appraisal activity within an organization for the review of operations as a service to management. It is an audit carried out by specifically assigned staff of an organization referred to as internal auditor.
External audit: - This is an audit carried out by an independent auditor who is an employee statutory or private depending on whether they are specifically required by the law.
Procedural audit: - This is the review and examination of internal procedure and record to ascertain the figure to be included in the final account. The objective is to ascertain that procedures put in place by management are being complied with and recorded transactions are valid.
Continuous audit: - This is an audit carried out all, year round. The internal auditor who reviews different aspects of the company’s operation throughout the year on a continuous basis normally carries it out.
Vouching (transaction audit):- This is an audit procedure which involves proving the authenticity of recorded transactions.
Balance sheet audit (verification):- This is the audit procedure, which involves detail examination of the draft balance sheet so as to ascertain the existence, ownership and proper valuation of company’s assets and liabilities.
Independence of Auditor: - It means the freedom of the auditor to plan his work, execute his plan and report on the basis of the evidence obtained without being bias and undue influence.
Internal control system: - This is the whole system of control, financial or otherwise, established by the management in order to carry on the business of the enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as far as possible completeness, accuracy and validity of all records.
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COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
PUBLIC ACCOUNTABILITY
(A Case Study of NITEL, Enugu).
ABSTRACT
The stud focuses on internal auditing as an effective instrument for examination
To ensure that financial regulations and instructions in carrying out financial transactions in NITEL is strictly adhered to
To assess and evaluate the effectiveness o the internal audit unit as a relevant tool for ensuring probity and accountability in NITEL, to achieve these, both primary and secondary data were colleted. Sample population of 50 senior and junior staff of NITEL were collection.
CHAPTER ONE
Introduction
Background of the Study
Statement of Problem
Purpose of the Study
Research Question
Hypotheses
Scope of the Study
Significance of the Study
Definition of Terms.
CHAPTER TWO
Literature Review
CHAPTER THREE
Methodology
Design of the Study
Area of Study
The Population of the Study
Sample and Sampling Technique
Instrument for Data Collection
Validation of Instrument
Reliability of Instruments
Method for Data Administration and Collection
Method of Data Analysis
CHAPTER FOUR
Data Presentation and Analysis
CHAPTER FIVE
Discussion and Conclusion o Results
Discussion of findings
Conclusion o the Study
Recommendation
Implication of the Finding
Suggestion for further studies
Limitations of the Study.
Reference:
Appendices
LIST OF TABLES
Whether NITEL considers prudency in disbursement of funds
Proper documentation of revenue and expenditure profiles in NITEL
Compliance with rules and regulation in financial transaction by NITEL Officials
Extent of effectiveness o internal Audit Unit toward Accountability in NITEL.
CHAPTER ONE
INTRODUCTION
- BACKGROUND OF THE STUDY
Logically, the consequence of the formation of public limited liability companies for trading and other business purposes even before the18th century has given rise for the need for stewardship and financial accountability in business. Hence public limited liability company had made it possible for people to invest in a business without engaging in its management, the need for accountability becomes eminent.
Who can tell what will happen in various operations of the business organization if the management does not render its stewardship and financial accountability. To this effect, the two parties recognized in law otherwise recognized in law as the board of directors and the shareholders who are the owners of the business.
The essence of this development is that management has the responsibility of putting into use of resources provided into use the resources provided by the shareholders who own the business but managed by the directors.
According to Meckling (1976) “whenever one person employs another to perform some tasks on his behalf, an agency problem arises as the agent will seek to maximize his personal welfare at the expense of his principal.
The relationship between management and shareholders give rise to an agency problem for example, management can resort to much pleasure or leisure seeking, manipulation and other form of financial abuses.
On the other hand, a resourceful, evaluation and maximizing principal will want a monitoring system designed to ensure that the agent does not maximizes his welfare by engaging in unholy financial activities.
In a limited liability company, the logic of the agency theory dictates the need for a means by which the management could make itself accountable financially to the shareholders. This need is met by the preparation of annual reports and accounts, the major contents consisting of: profit and loss account; balance sheet of the company as at the date under review; statement of accounting policy; notes to the accounts; cash flow statement; value added statement; five-year financial summary; directors’ report; author report and group financial statement in case of a holding company by the management.
Thus, accounting can be seen essentially as a monitoring system to ensure the truth from management. This arrangement has been made compulsory by law and specifically section 334 of companies and allied matters decree 1990 made it mandatory for directors of companies to prepare financial statements for each year as stewardship function.
It is obvious that the issue of accountability as narrated by management in the accounts presented to the shareholders are incredible) unless the shareholders are assured that there was no financial irregularities, fraud and mis-management or mis-appropriation of funds. This assurance can only be provided by Audit.
Therefore, auditing is an independent examination of the financial statements of an enterprise by an appointed auditor in order to express an opinion whether the financial statement show true and fair view of the enterprise for the period under review in accordance with its terms of appointment and any other relevant professional and legal requirements.
During an audit, an independent and competent accountant throws an investigative “searchlight” on the financial activities of the company over the period under review and issues a report informing the shareholder as to whether the accounts presented as before them is a reflection of what happened to the resources put into the business.
Thus it can be argued that auditing is a logical appendage of the process of accountability to business. The agency problem gives rise to accountability, which in turn is not complete without an audit.
An auditor assures accountability through primary and secondary objectives.
In primary objectives, the auditor expresses an opinion on the financial statements whether or not it shows true and fair view of the affairs of the company for the period under review. Where as the secondary objective include among other things:
- To prevent fraud and error
- To detect fraud and error if any exist
- To provide valuable advice to client.
What had been said so far equally applies to the public sector organizations, of which NITEL is used as a case study.
In a period of economic crisis, the need for financial accountability becomes more pronounced, more especially in the public sector organizations with huge government financial investments. This is more so, considering the habitual financial recklessness of some of our public office holders “carter away meager public resources.
Shocking testimonies in the justice Oputa commission of enquiring and I.C.P.C are clear statements of facts.
Therefore, the question of effective audit as a means of ensuring financial accountability is worth examining in relation to our public sector organization.
However, the nature and essence of an audit demand that those performing the task (both internal and external auditors) must be independent. By this, it means that the auditor must be impartial and free from all bias whether directly or indirectly that will impel his work.
According to Woolt (1986), the independent of the auditor is a major attribute enabling him to ensure accountability.
Generally speaking, probity and accountability are the product of the existence are the product of the existence of efficient and effective auditing system.
Both internal and external auditing should lend credibility to financial statements/reports prepared by those who occupy position of trust.
- STATEMENT OF PROBLEM
- There has been a heightened scramble for funds in NITEL and other government owned companies without real need to spend them.
- No proper documentation of the revenue and expenditure profile of the corporation.
- Public funds are spent by official recklessly without any regards to financial procedures, regulation and instruct. This has contributed to the stagnant growth of the parastatal.
- Inspite of the existence of budgeting and budgetary control mechanism and audit department of the corporation coupled with the internal control measure. The issue of rendering accounts by officers to whom funds are released for projects and purchases are yet to be properly addressed.
- PURPOSE OF THE STUDY
This research is carried out for the purpose of probing into the financial accountability and prohibit in public sector organizations in Nigeria with particular reference to Nigerian telecommunications limited, Enugu, specifically, the objective of the study include.
- To ensure a thorough checks and balances concerning funds released to Nitel officials and other official government owned companies so as to spend them for the purpose they are meant.
- To properly document all the revenue and expenditure profiles of the parastatal for easy examination
- To ensure that financial regulations and instructions in carrying out financial transactions to Nitel in particular and other government companies in general are coupled with thereby making it difficult for public funds to be spent recklessly by the officials.
- To assess and evaluate the effectiveness of the internal audit unit as a relevant tool for ensuring probity and accountability.
- RESEARCH QUESTIONS
Arising from the problems of the study, the following questions have become pertinent:
- Does the management of Nitel consider prudency in disbursement of funds.
- Does Nitel management see the need for proper documentation of all revenue and expenditure profile of the parastatals for easy examination and accountability?
- Does Nitel officials adhere strictly to laid down financial manuals, regulations and instruction in carrying out financial transaction.
- To what extent is the internal audit unit of Nitel effective in ensuring proper approval, release and utilization of funds and as well as accounting for such funds?
- HYPOTHESIS
The research work carried out in Nitel has tested the following hypothesis:
- That the new management of Nitel considers prudency in the disbursement of funds. This has been proved by the end of the year (December 2005) message of Nitel chief executive officer, Mr. Albert Mashi to all staff, He said, “I like to reiterate that we all must work hard to ensure the continued survival of our company. This calls for consistency in the performance of our respective duties or responsibilities. He warned that the “bull must be held by the horn” as the graphically illustrated the continuous decline in the company’s revenue collection using September – November 2005 collection index to buttress his points.
- The new Nitel management headed by the chief executive officer, Mr. Albert Masbi sees the need for proper documentation of all the revenue and expenditure profiles of the company for easy examination and accountability. This is proved in Nitel newsletter, October 2005 edition when he said, for us to complete effectively, every staff needs for proper documentation of all revenue and expenditure profile of the company for easy examination and accountability. This is proved in Nitel newsletter, October 2005 edition when he said, “ for us to compete effectively, every staff needs to imbibe a commercial orientation, wake up to his/her responsibilities and discharge them with diligence and professionalism”
- In-house training conducted by the new Nitel management for different categories of staff recently has helped in no small measure in enlightening the staff in adhering strictly to laid down financial manuals, regulations and instruction in carrying out financial transactions. Moreover, the workshop, jointly organize by the corporate headquarters marketing and sales division, Abuja and its zone counterpart in Enugu in September 2005. Enlightened the staff on the need to adhere strictly to laid down rule and regulations of Nitel.
- The internal audit unit of Nitel has not been effective to ensure proper approval, release and utilization of funds and as well as accounting for such funds because of shortage staff in the department. Nitel Mon Newsletter reveals this.
- SCOPE OF THE STUDY
This research work is concerned with financial accountability and the role of internal audit in public establishment in ensuring probity and accountability. A case study of Nigerian Telecommunications Limited, Enugu.
- SIGNIFICANCE OF THE STUDY
The role of the internal audit in the management of a large communication company, like Nitel cannot do over emphasized. This work is significant because most of the previous research work carried out on Nigerian telecommunication limited bordered on matters relating to condition of service, motivation, resources/personal management, restricting as well as re-organization much have not been written on financial accountability, which is more crucial to the continued existence of the parastatal.
It is on this background that the research intends to study and evaluate the relevance of internal audit functions as tool of management control mechanism for ensuring efficient and effective utilization of funds. Hence promoting probity and accountability, using Nitel as a case study.
Thus, the researcher believes that the study will enlighten members of the public more than ever before, about financial management and regularity in Nitel.
More so, it is hoped this study would provide useful information that similar business compare and constract the performance of internal audit in Nitel with their own internal audit department and effect changes where necessary.
The study would be of immense guide and of practical benefits to financial administrators in both public and private sector organization.
It will also serve as a good reference work for non- financial managers, administrators, project manager and other professions in executive position as trustees.
Above all, apart from the fact that the study for the purpose of satisfying the conditions for the award of Higher National Diploma (HND) Certificate in Accounting, will serve as a reference piece to scholars and students alike who may wish to study further into internal auditing problems of an organization.
- DEFINITION OF TERMS
Auditing: It is an independent examination of the financial statement of an enterprise by an appointed auditor in order to express an opinion whether the financial statement show true and fair view in accordance with its terms of appointment and any other relevant professional and legal requirement.
Statutory Audit: - This is an audit carried out under statutory framework. It is an audit that is compulsorily required under this audit, the scope of work appointment, removal from office; remuneration of auditor and other provisions are strictly governed by companies and Allied Matters Act 1990
Private audit:- This is an audit that is carried out voluntarily. The scope of work is normally agreed between the client and the auditor hence companies do not govern it and Allied Matters Act 1990.
Internal audit: - This is a system appraisal activity within an organization for the review of operations as a service to management. It is an audit carried out by specifically assigned staff of an organization referred to as internal auditor.
External audit: - This is an audit carried out by an independent auditor who is an employee statutory or private depending on whether they are specifically required by the law.
Procedural audit: - This is the review and examination of internal procedure and record to ascertain the figure to be included in the final account. The objective is to ascertain that procedures put in place by management are being complied with and recorded transactions are valid.
Continuous audit: - This is an audit carried out all, year round. The internal auditor who reviews different aspects of the company’s operation throughout the year on a continuous basis normally carries it out.
Vouching (transaction audit):- This is an audit procedure which involves proving the authenticity of recorded transactions.
Balance sheet audit (verification):- This is the audit procedure, which involves detail examination of the draft balance sheet so as to ascertain the existence, ownership and proper valuation of company’s assets and liabilities.
Independence of Auditor: - It means the freedom of the auditor to plan his work, execute his plan and report on the basis of the evidence obtained without being bias and undue influence.
Internal control system: - This is the whole system of control, financial or otherwise, established by the management in order to carry on the business of the enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as far as possible completeness, accuracy and validity of all records.
Download our android mobile app for more materials
ORDER NOW
COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
MAKE YOUR PAYMENT INTO ANY OF THE FOLLOWING BANKS:
GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
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ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
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