Human error on account description on advance clearance voucher on source of IDA and FIP for the service of consultant DSA + ACC for 3 persons (1,210,000 *3 = 3,630,000 ກີບ)- Client record IDA 60% = 1,963,000 ກີບ and FIP 40% = 1,694,000 ກີບ- Which should be IDA 60% = 2,178,000 ກີບ and FIP 40% = 1,452,000 ກີບ