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SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
SWHISA Finance & Accounting System
Project: SWHISA
Presenter: COA
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
The Principles of Financial Management Custodianship
– This refers to the stewardship or safekeeping of the organisation’s resources. ; Accountability
– Accountability is the moral or legal duty, placed on an individual, group or organisation, to explain how funds, equipment or authority given by a third party has been used
Transparency – Systems must be established whereby all financial information is recorded
accurately and presented clearly, and can be easily disclosed to those who have a right to request it.
Consistency – The financial systems of an organisation should be consistent over the years so
that comparisons can be made, trends analysed and transparency facilitated. This does not mean that the systems may not be refined.
Integrity – There must be no doubts about how funds are being utilised, the records must be a
true reflection of reality and proper procedures are set up and followed by all staff. Standard Documentation
– The system of maintaining financial records and documentation should observe internationally accepted accounting standards and principles.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
The Building Blocks of Financial Management Accounting Records
– Every organisation must keep an accurate record of financial transactions that take place to show how funds have been used. Accounting records also provide valuable information about how the organisation is being managed and whether it is achieving its objectives.
Financial Planning– Linked to the organisation’s strategic and operational plans, the budget
is the cornerstone of any financial management system and plays an important role in monitoring the use of funds.
Financial Monitoring – Providing the organisation has set a budget and has kept and
reconciled its accounting records in a clear and timely manner, it is then a very simple matter to produce financial reports which allow the managers to assess the progress of the organisation.
Internal Controls – A system of controls, checks and balances – collectively referred to as
internal controls – are put in place to safeguard an organisation’s assets and manage internal risk. Their purpose is to deter opportunistic theft or fraud and to detect errors and omissions in the accounting records. An effective internal control system also protect staff involved in financial tasks.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
1. Financial Accountability CCO is responsible for the management of
all SWHISA project resources. CCO is responsible for maintaining of
accounting system that contains records and controls sufficient to ensure the accuracy and reliability of project financial information and reporting.
The system of accounting and/or record keeping must track the advances received and disbursed expenditures.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA2. Cash operation
SWHISA receive funds from Hydrosult; All cash in hand will be kept in cash safes. Petty cash fund of 30,000 Birr established to meet various
expenditures of recurring or non-recurring nature. It is recommended that any single payment exceeding Birr
1,500 should be paid by cheque. Two bank accounts maintained in Addis Ababa and Bahir
Dar. Addis Ababa bank account will used to receive fund from Canada and to effect payment in Addis Ababa surrounding. The Bahir Dar bank account will be used for daily operation. In addition we have opened bank account in each woreda.
There are two authorized signatures to effect disbursements from a bank account at CCO. Woreda coordinators also authorized for their respective bank account.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
3.1 Travel Advance & Settlement Travel, purchase or other
advance is given in advance depending on the situation upon filling Advance Request Form.
The advance should be settled as the end of the travel, after completion of purchasing activity by filling proper settlement form.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
3.2 Advance to Woreda Coordinator Advance is transferred to our
coordinator for office operation and project activities upon Request.
The advance is settled on convenient time but not exceed three months usually.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
3.3 Advance to PI (Bureaus) Advance is transferred to PI for
project activities upon request or by initiation of our consultants;
The advance usually settled by PI on their convenient time.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA4. Advance Request Form
Sustainable Water Harvesting and Institutional Strengthening in Amhara
(SWHISA) ADVANCE REQUEST FORM
Date_______________
Requested by: __________________________________
Purpose of request: ________________________________________________________
________________________________________________________________________
________________________________________________________________________
Amount request:
Purchase Advance Birr_______________________
Lodging Advance Birr_______________________
Travel Allowance Advance Birr________________________
Fuel Advance Birr________________________
Other Advance Birr________________________
Incidental Birr________________________
Total Advance Birr________________________
Request by Checked by Approved by
I acknowledge that I have received the amount shown above.
Received by name and signature
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA5. Travel Allowance Settlement Form
Name of traveller: ________________________________________________________
Place of travel: ___________________________________________________________ ____________________________________________________________________________________________
Purpose of travel:_______________________________________________________________________
_____________________________________________________________________________________
Place of Place of Number Total
Departure Date Time Arrival Date Time of Days Amount
Total
Number of days:_____________________________
Amount for perdiem:__________________________ Advance taken:_________________
Amount for Hotel accomodation:________________ Diffrence in favour of traveller: _________
Amount for Fuel & lubricant:________________ Diffrence to be reimburse: _________
Amount of Repair & maintenance:_________________
Amount for others: ______________________ The expenditure is related to:
Total expenditures: ______________________ Normal Plan Addendum Plan
Out put # Amount Out put # Amount
N.B. This information is essential should be filled properly
Travelers signature:__________________ Recommend by:__________________
Project Accountant: _________________ Approved by:_____________________
Departure Arrival
Sustainable Water Harvesting and Institutional Strengthening in Amhara
SWHISA ProjectTravel Allowance (Perdiem) Settlement Form
_____________________________________________________________________
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA 6. Expenditure Settlement Form
Sustainable Water Harvesting and Institutional Strengthening in Amhara
(SWHISA) EXPENDITURE SETTLMENT FORM
Date_______________
Submitted by: __________________________________
Purpose:___________________________________________________________________________
__________________________________________________________________________________
The expenditure below is related to:
Normal Plan Addendum Plan
I hereby submit invoice and supporting document for expenditures:
Expenditure detail:
Type of Expenditure Amount Code Output #
_______________________________ Birr_________________ _______ _______
_______________________________ Birr_________________ _______ _______
_______________________________ Birr_________________ _______ _______
_______________________________ Birr_________________ _______ _______
_______________________________ Birr_________________ _______ _______
Total Expenditure Birr_________________
Advance taken Birr__________________
Difference to be paid (to be reimbursed) Birr__________________
Submit by Checked by Approved by
I acknowledge that I have received the amount shown above.
Received by name and signature
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
7. Project Advance & Settlement Form
Submit by : _______________________________________
Purpose/ Objective of the expenditure : _ ___________________________________________________________________
Output#
Total - I certify that the above expeniture is true and related to project.
Total Advance Taken The expenditure above is related to:
Total Expenditure Normal Plan Addendum PlanDifference to be paid (Difference to be reimbursed)________________________
N.B. This information is essential should be filled properly
Prepared by______________________ Checked by________________ Approved by___________
S/ No. Description Amount
For Accounting use only: Budget Code
Sustainable Water Harvesting and Institutional Strengthening in Amhara(SWHISA Project)
Project Advance Settelement Form
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISA
8. Group Perdiem Settlement Form
Daily perdiem
Number of days
Transportation As Per Ticket **
Total payment
TotalThe expenditure is related to:
** It is for round trip. Single trip ticket is doubled for return. Normal Plan Addendum Plan
Out put # Amount Out put # Amount
N.B. This information is essential should be filled properly
Prepared by______________________ Checked by________________ Approved by_______________
In Birr
Signature
[Training/Workshop Venue/Place][Training/Workshop Period]
S/No. Name Institution Woreda
Sustainable Water Harvesting and Institutional Strengthening in Amhara(SWHISA Project)
Perdiem and Transportation allowance payment sheet[Training/Workshop Name]
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Reporting Requirements
Expenditure by budget line;Expenditure by outcome;Expenditures of Addendum Plan;Expenditure by PI. (upcoming)
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Actual Report
Expenditure by budget line;Expenditure by outcome;Expenditure by Addendum plan
(recently issued)
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISAReport by Budget Line
Monthly Budget to Actuals in Canadian DollarsProject Year 4 (Jul 08 - June 09)SWHISALast Updated: June 17, 2009
No. Description Year 4 Budget Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09
FEES
1.1 Personnel in Canada 275,653 24,517 21,685
1.2 Subcontractors in Canada Short-term 275,653 10,174 202,281
1.3 Subcontractors in Canada Long-term 275,653 47,888 55,798
REIMBURSABLES
1.4 Expenses in Canada and on Short-term Assignment 143,887 1,003 - - 1,549 2,516 5,805 1,070
1.4.1 Travel, Accomodation, Meals 926 1,494 2,516 5,398 1,024
1.4.2 Communication 77 55 407
1.4.3 Others
1.4.4 Non Reimbursable 46
1.5 Expenses/Allowances Canadians Long-term Assignment 104,595 1,201 - - 2,063 931 3,547 1,347
1.5.1 Mobilization & Demoblization
1.5.2 Medical Exam, Vaccination
1.5.3 Travel (Work, vacation, family reunion)
1.5.4 Health/Accident Insurance
1.5.5 Education
1.5.6 Overseas Allowances 1,201 931 1,491 1,347
1.5.7 Canadian long-term accomodation & Furnishing 2,063 2,056
1.5.8 Basic hard furnishing
1.5.9 Local Permits, visas, etc
1.6 Ethiopia Office/Operations Expenses 1,086,571 35,775 31,512 33,938 55,254 43,192 51,159 37,333
1.6.1 Locally-engaged professionals 214,671 13,960 14,968 14,027 16,753 16,970 18,224 16,587
1.6.2 Ethiopian Field Office Expenses 871,900 21,815 16,543 19,910 38,501 26,222 32,935 20,746
1.6.2.1 Communications 1,575 1,366 1,532 3,924 191 2,212 1,873
1.6.2.2 Expenses Central/Coordination Office 2,243 4,208 4,323 5,981 2,303 1,568 988
1.6.2.3 Local Staff, incl. staff benefits 7,201 6,609 6,942 8,941 8,416 8,955 7,754
1.6.2.4 Local Travel 10,796 4,361 7,114 19,655 15,312 20,200 10,131
1.6.2.5 Training Visits and Training Support to Das & WAO
1.6.2.6 Vehicle rental & operations
1.6.2.7 All other necessary expenses
1.6.2.8 Provision for Workshop expenditures and allowances
1.7 Project Activity/Operation Expenses 2,343,678 131,830 148,317 322,294 83,546 125,847 52,887 40,916
1.7.1 Major Procurement 911,729 102,479 122,033 321,118 66,429 1,105 8,017 30,043
1.7.1.1 Equipment/Furniture: SWHISA & Inistitution 2,331 20,315
1.7.1.2 Project Vehiles based in Bahir Dar
1.7.1.3 Equipment for institutions and Woredas 86,020 122,033 319,495 64,599 996
1.7.1.4 HHWHS construction, equipment supplies 14,129 1,623 1,830 109 8,017 9,728
1.7.1.5 Communication Equipment
1.7.1.6 Training Costs of Equipment Use
1.7.2 Other Project Activity 1,431,949 29,351 26,283 1,176 17,118 124,742 44,870 10,873
1.7.2.1 Project Training and Capacity Building
1.7.2.2 Cost of O&M for HHWHS pilots 1,418
1.7.2.3 Training Transportation, accomodations, meals & other 3,223 16,880 82 3,325 3,157 8,628 2,922
1.7.2.4 Local Subcontractors 7,286
1.7.2.5 Allowance related to trainining in Canada and abroad 2,733 8,945
1.7.2.6 Other necessary expenses 973 1,535 107,259 12,370 195
1.7.2.7 Equipment for institutions and Woredas: O&M
1.7.2.8 Exporation/development of ground water potential
1.7.2.9 Farmers Training Centers 11,264 59 2,436 11,430 15,060 1,174
1.7.2.10 Top It Up Program 3,870 458 1,035 9,821 2,896 7,395 6,581
TOTAL 4,505,690 169,809 179,828 356,232 142,412 172,486 113,397 80,666
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Financial Records of SWHISAReport by outcome
Monthly Budget to Actuals in Ethiopian Birr (FIELD COSTS ONLY)Project Year 4 (Jul 08 - June 09)SWHISALast Updated: Jun 16, 2009
No. OutputYear 4 Budget
Quarter I Expenditure
Quarter II Expenditure
Quarter III Expenditure
Quarter IV Expenditure
Total Year-to-date Expenditure
Burn Rate
2,112,237 351,888 484,823 542,340 107,985 1,487,036 70%
1100 Farmer Focus Groups established and strengthened 177,820 - 8,960.00 47,468.00 8,561.36 64,989 37%
1200Woreda and Partner Institutions capacity for development skills of farm families
910,290 273,802 239,497 170,369 4,036 687,704 76%
1300 Household use of water harvesting technology improved 6,733 - - - - - 0%
1400On-farm use of irrigated agricultural production techniques improved
35,400 23,285 8,406 28,897 11,797 72,386 204%
1500 Watershed Management Strengthened 300,920 - - 62,381 4,628 67,009 22%
1600Gender roles in water harvesting and irrigated agriculture are recognized
681,074 54,801 227,959 233,225 78,963 594,948 87%
3,648,859 209,187 200,618 356,289 151,039 917,132 25%
2100 Improved study and design of sustainable irrigation schemes 48,100 15,841 1,680 0 3,625 21,146 44%
2200 Water User Association established 238,386 - 3,378.65 19,550.40 11,022.35 33,951 14%
2300 Improved quality of irrigation schemes construction 1,808,080 - 4,196.20 18,139.81 13,501.00 35,837 2%
2400 Improved environmental rehabilitation 121,400 48,840 24,644 20,734 83,961 178,179 147%
2500 Pilot schemes tested 585,833 - 1,320.00 2,588.35 - 3,908 1%
2600 Capacity for study and design of household water harvesting systems strengthened
71,800 - 1,470.00 142,299.38 16,513.58 160,283 223%
2700 Household Water harvesting systems constructed 775,260 144,505 163,929 152,978 22,415 483,827 62%
1,725,119 258,488 236,580 457,985 137,216 1,090,269 63%
3100Improved cooperation and partnership between collaborative stakeholders demonstrated at woreda level
12,100 - - - - - 0%
3200Woreda organizational functions systems and outputs strengthened
826,100 19,543 0 196,158 12,880 228,581 28%
3300Woreda’s human resource practices, skills, performance, motivational tools, feedback mechanisms improved
388,179 - 186,579.79 55,057.13 8,685.56 250,322 64%
3400Woreda’s work methods expanded, and its hard/software improved
498,740 238,945 50,000 206,770 115,651 611,365 123%
9,238,686 4,598,006 1,241,945 104,185 298,759 6,242,896 68%
4100BoWRD's organizational functions, structures, systems and outputs strengthened
28,000 159,786 135,500 880 69,815 365,981 1307%
4200BoWRD's Human Resource practices, skills, tools and feedback mechanisms improved
720,500 1,113,060 220,471 3,508 702 1,337,741 186%
4300BoWRD's work methods expanded, and its physical environment and hard/software improved
304,600 - 638.00 259.20 - 897 0%
4400ARARI’s organizational function, systems and outputs strengthened
951,078 42,163 312,988 3,005 109 358,265 38%
4500ARARI’s Human Resource Practices, Skill, Tools and Feedback Mechanisms Improved
722,700 29,558 0 37,740 17,000 84,298 12%
4600ARARI’s work methods expanded, physical environment modified and hard/software situation improved
4,400,000 2,586,844 234,447 7,952 114,184 2,943,428 67%
4700BoARD’s organizational function, systems and outputs strengthened
371,000 - 99,274.40 - - 99,274 27%
4800BoARD’s human resource practices, skills, tools and feedback mechanisms improved
861,000 - 43,560.00 5,000.00 160.84 48,721 6%
4900BoARD’s work methods expanded, and its physical environment and hard/software improved
879,808 666,595 195,067 45,840 96,788 1,004,290 114%
370,000 0 0 0 0 0 0%
5100Coordination and Cooperation among SWHISA collaborators Improved
150,000 - - - - - 0%
5200 Strategic Plan for Water Harvesting schemes developed 220,000 - - - - - 0%
Total 17,094,901 5,417,569 2,163,965 1,460,799 695,000 9,737,333 57%
5,047,766 1,059,660 1,287,245 1,531,305 852,610 4,730,821 94%
22,142,667 6,477,229 3,451,211 2,992,104 1,547,610 14,468,153 65%TOTAL
Outcome 1000: Improved knowledge and skills of Families and CBOs in HHWH, IA and SWC
Outcome 2000: Schemes owned and sustainably managed (1)
Outcome 3000: Strengthening woreda and development of integrated institutional platform
Outcome 4000: Contribute to the Strengthening of Regional Institutions and the Inter-agency Cooperation including Woredas
Outcome 5000: Contribute to the Strengthening of Sector Agency Coordination and Cooperation
Outcome 6000 Management of the Project
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Problem on Report
Unable to produce report of expenditures by PI;-Limitation of ABAK software to
produce such a report;
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Action to be taken
Communicate HYDROSULT to add one field in ABAK software to held expenditure by different cost Centers (woredas & Bureaus);
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Procurement
Lessons learned from 4th year– Unable to finalize all the procurement
in that particular budget yearReasons:
• Long time taken to get final list & specifications;
• Long time taken to prepare & evaluate the bid;
• Late delivery;• Shortage of foreign currency;• Power shedding.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
Procurement
Strategy to expedite the procurement– Preparing Separate procurement plan
(schedule) which encompasses the ff activities:
• Identifying requirements (goods, material, related services);
• Preparing Specifications and/or statement of work;
• Preparing and floating bid;• Evaluating offers and awarding contract or PO;• Receipt, Inspection and Acceptance of good;• Effect Payment;• Distributing to PI.
SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA
THANK YOU