In a classical paper, Manin gives a congruence [15, Theorem 1] for the characteristic polynomial of the action of Frobenius on the Jacobian of a curve C , defined over the finite field \mathbf{F}_{q} , q=p^m , in terms of its Hasse–Witt matrix. The aim of this article is to prove a congruence similar to Manin’s one, valid for any L -function L(f,T) associated to the exponential sums over affine space attached to an additive character of \mathbf{F}_q , and a polynomial f . In order to do this, we define a Hasse–Witt matrix \mathrm{HW}(f) , which depends on the characteristic p , the set D of exponents of f , and its coefficients. We also give some applications to the study of the Newton polygons of Artin–Schreier (hyperelliptic when p=2 ) curves, and zeta functions of varieties.