Financial and Administrative Procedures Manual

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MANAGEMENT OF APOC FUNDS BY THE NOTFS,FINANCIAL AND ADMINISTRATIVE PROCEDURES. ACKNOWLEDGEMENTS, The Management of The African Programme for Onchocerciasis Control WHO APOC. based in Ouagadougou Burkina Faso gratefully acknowledges the Financial and Technical. support provided by the Onchocerciasis Coordination Unit of the World Bank toward the. completion of this manual, The Management also acknowledges the World Health Organization WHO who s Imprest. System of Accounting has been adopted in sections of this manual and the input of the. WHO APOC Staff for their invaluable contribution and commitment to proper financial. accountability and reporting, In accordance with the provisions of the Memorandum for the African Programme. for Onchocerciasis Control APOC signed by the Governments of the Participating. Countries the Donor Community as well as all partnering institutions and within. the specific framework of the institutional and administrative arrangements. described in the different Letters of Agreement the following procedures shall. henceforth govern the financial and administrative management of funds made. available to the National Onchocerciasis Task Forces NOTFs enabling them to. successfully carry out their operational objectives. The Letters of Agreement for APOC projects should be made available to all. Stakeholders As the Project Accounting Officers Administrative Assistants are. responsible for tracking the approved budget included in the Letter of Agreement. a copy must always be provided to them to ensure timely preparation and. submission of returns to the Management of APOC, This manual is designed for use as a reference guide on administrative and financial procedures for all.
the African Programme for Onchocerciasis Control APOC projects and for training courses on the. World Health Organization WHO APOC Imprest System of Accounting The manual based on. material progressively developed over the past several years by the World Health Organisation is. adapted to respond to specific needs of the African Programme for Onchocerciasis Control. This manual aims to present broad coverage of the WHO Imprest System of Accounting by describing. the required techniques to be used by all APOC project accountants The specific process to be. followed to fulfil the accounting requirement of submitting the returns may vary from country to. country and may also differ among APOC projects within a country due to the specificity of the. Projects concerned, The manual is designed to provide only the core material for the WHO Imprest System of Accounting. and should be supplemented with specific instructions relating to the particular administrative and. financial set up of the country projects, The Management of APOC programme based in Ouagadougou Burkina Faso will be the main. source of additional materials and instructions where necessary This includes specific. guidelines on the use of this manual by the OCP Special Intervention Zones and other. establishments such as Non Governmental Development Organizations. The manual is divided into four Sections, Section 1 provides an introduction to the Financial and Administrative set up of APOC and. the Letter of Agreement This section also presents key definitions that will be found when. using the Imprest System of Accounting, Section 2 focuses on the Accounting Guidelines developed for all APOC funded projects. This section presents the mechanism to be used in the management of funds by projects and. mechanisms for monitoring transactions, Section 3 provides the administrative guidelines and audit requirements that examine.
expenditure per budget line item and addresses the question of how to spend more wisely It. examines expenditure planning and the formulation of each budget line item including the. utilisation of capital equipment, Section 4 provides details on how to perform monthly closures to ensure timely submission. of returns to APOC management, Section 5 provides an overview of the financial reporting requirements for APOC projects. TABLE OF CONTENTS,INTRODUCTION 6, Basic information on the APOC Administrative and Financial Structure 6. Basic information on the Imprest Accounting System 7. Key definitions found in the Imprest Accounting System 7. THE LETTER OF AGREEMENT 10,Purpose 10,Period covered 10. Financial Agreements and Amounts 10,Reporting Requirements 11.
Sample Letter of Agreement 12, Common Misinterpretations of the Letter of Agreement 15. ACCOUNTING GUIDELINES 16,THE IMPREST ACCOUNTING DOCUMENTS AND FORMS. Imprest Voucher 16,Cash book 18,Monthly Statement of Imprest Account 23. Budget Analysis Form 27, ADMINISTRATION GUIDELINES AND AUDIT REQUIREMENTS 30. Utilisation of Capital Equipment 30,Motor Vehicles 30.
Bank Account 30,Petty Cash 31,Operating expenses 31. Per diems 31,Travel and Training 31,Supplies and stationery 32. Telephone 32, PERFORMING MONTHLY CLOSURES AND SUBMISSION OF TIMELY REPORTS 33. Preparing the Imprest Account Cash Book,Verification of Petty cash. Reconciliation of the Bank Account, Preparing the Monthly Statement of Imprest Account.
Preparing the Budget Analysis Form,Submission of Returns to APOC. FINANCIAL REPORTING REQUIREMENTS FOR APOC PROJECTS 35. SECTION 1 INTRODUCTION, BASIC INFORMATION ON THE APOC ADMINISTRATIVE AND FINANCIAL STRUCTURE. Funds made available by Donors to the World Bank are channelled through the World Health. Organisation WHO and the African Programme for Onchocerciasis Control APOC and made. available to the Project bank account at the country level In order for each project to meet all the. requirements regarding financial obligations it is important that the wider environment of financial. decision making is understood The following illustration provides an overview of the APOC. Programme Financial Flows, Governing the financial and administrative management of funds made available to the National. Onchocerciasis Task Forces NOTFs is the Letter of Agreement LOA signed between WHO APOC. and the NOTF MOH of the APOC participating country The LOA spells out the institutional and. administrative arrangements the NOTF needs to carry out to ensure that the projects operational. objectives are met successfully, BASIC INFORMATION ON THE IMPREST ACCOUNTING SYSTEM. Imprest is the advance given by WHO APOC to the NOTF for expenses to be made during a given. period generally quarterly or semi annually All expenses made by using the imprest account should. be justified monthly through the use of accounting documents. The WHO Imprest Accounting System was developed in accordance with WHO imprest accounting. procedures as outlined in the WHO Manual Finance and Accounts Imprest Accounts The WHO. Imprest Accounting System is designed to perform all accounting tasks ranging from recording daily. accounting transactions Page 16 of this manual to performing monthly closures Page 32 of this. KEY DEFINITIONS AND PRINCIPLE RULES FOUND IN THE WHO IMPREST ACCOUNTING. In order to harmonize the administrative and accounting practices the following terms are mainly. used in WHO APOC documents in relation to the Imprest Accounting System. 1 Bank Account, In the execution of field operations funds are made available to the NOTFs on the basis of the.
estimated expenditures contained in the budget and annexed to the Letters of Agreement These. funds represent WHO APOC assets and are covered by the legal provisions of the WHO. Principle rules and requirements for the Bank Account. a The bank account at the country level should be operated jointly by two signatories whose. specimen signatures should be deposited at the Project s bank The imprest is to be operated by. cheque or through the petty cash, b All debits and credits should be followed up and cleared promptly. c The account name notation should be as follows,NOTF WHO APOC. Name of Country, d A monthly bank statement is required and must be reconciled with the monthly statement of the. imprest account,2 Petty Cash, Petty Cash is the cash on hand or in the safe which is made available from the bank account to the. project and is used to pay for small expenditures related to operating costs The National Coordinator. is accountable for the money in the Petty Cash These funds are also covered by the legal provisions. Principle rules and requirements for Petty Cash, a The maximum amount allowable in the petty cash should be the local currency equivalent of.
USD 200 If the petty cash amount is more than USD 200 in local currency at the monthly closures. detailed justification must be provided explaining the amount recorded in the cash count certificate. and the amount of advances provided to decentralized implementers of activities yet to be accounted. b Unauthorized expenditures should not be paid from the Petty Cash This includes advances paid. for per diem without proper authorization or justification. c All large advances or payments to contractors should be made by cheque from the Bank Account. and not through petty cash It is not advisable to have a lot of cash in the safe except when paying per. diem to participants of a meeting or paying top ups at the end of each month If not the justification. should be the amount of advances provided to decentralized implementers. d A Cash Count Form Certificate see point 2 1 should be filled at the end of every month and. after approval signed by the national coordinator This form should be made available to the auditors. or any supervisor if required,2 1 The Cash Count Form Certificate CCC. a The cash count certificate is used to confirm the current amount available in petty cash at the end. of each month It is a list used to take stock of the available petty cash each month. b The petty cash amount indicated on the cash count certificate must be shown in terms of bank. notes and coins available It is not advisable to keep your personal cash in the project safe therefore. ensure that the cash count conducted is for project petty cash only. c The cash count certificate should always be cosigned by the coordinator and the accountant at. the end of every month and it should reconcile with the amount indicated in the petty cash column of. the cash book,3 Imprest Account, As described earlier the advance given by WHO APOC to the NOTF for expenses to be made during. a given period is called imprest WHO APOC approves and effects the replenishment of the imprest. Additional definitions principles rules and requirements. 3 1 The Imprest Holder, a The National Coordinator is normally the Imprest Holder and is the person accountable to. WHO APOC and to his Government for the funds made available to the NOTFs by WHO APOC. 3 2 The Imprest Voucher, The imprest voucher is a document accompanying all payments made and it describes each. transaction in detail, a Please noted that an Imprest Voucher should be used for each transaction that is for each.
invoice or group of invoices settled, b It is strictly forbidden to group invoices not related to the same transaction and or the same budget. line item together attached to one Imprest Voucher. c All invoices attached to an Imprest voucher should relate to a transaction in only one currency. 3 3 The Imprest Account Cash Book, This is the accounting book prepared by WHO known as WHO 412 FIN ACT showing the details. of all the expenditures in chronological order, a Records are made in the Imprest Account Cash Book on the basis of the individual Imprest. 3 4 The Monthly Statement of the Imprest Account, This statement shows the different balances obtained in the Imprest Account Cash Book and the status. of the bank account as shown on the monthly bank statement. a To fill the Monthly Statement of Imprest Account one should have finished completing the. Imprest account cash book and should have it in front of him. THE LETTER OF AGREEMENT, The Letter of Agreement is the legal document signed between the Ministry of Health the National.
Onchocerciasis Task Force NOTF and the World Health Organisation African Programme for. Onchocerciasis Control APOC for the purpose of developing the partnership toward the control of. the onchocerciasis in the country,a The objective of this document is. i to define and clarify the financial procedures that the benefiting project should follow. in order to justify the expenses incurred each month. ii to define the administrative procedures which govern the release of funds from the. trust funds to the projects, iii to highlight the legal limitations of the project. b The Letter of Agreement clearly specifies the financial arrangements including actual budget and. amount to be transferred to the project for field activities capital equipment and overhead as well as. other expenses to be paid by each of the partners, c The Letter of Agreement also defines the work to be performed the obligations of each of the. partners including financial input staff required during execution and the period covered by the. d Audit arrangements are also an integral part of the Agreement. The plan of work and the time line as defined in the approved Project proposal may be modified. by mutual agreement of the parties taking into account the operating experience and needs of. the Programme by use of Implementation letters issued by WHO APOC. PERIOD COVERED, The Letter of Agreement is a legal document that defines the period it covers In the case of the. This manual is designed for use as a reference guide on administrative and financial procedures for all the African Programme for Onchocerciasis Control APOC projects and for training courses on the World Health Organization WHO APOC Imprest System of Accounting The manual based on

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