swhisa 5th year work plan session, bahir dar, 06 aug 09, coa swhisa finance & accounting system...

SWHISA 5th Year Work Plan Session, Bahir Dar, 06 Aug 09, COA

SWHISA Finance & Accounting System

Project: SWHISA

Presenter: 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.


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.


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.


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.



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.



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.



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.


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


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


SWHISA ProjectTravel Allowance (Perdiem) Settlement Form

_____________________________________________________________________


Financial Records of SWHISA 6. Expenditure Settlement Form


(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



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)________________________


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



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


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]


Reporting Requirements

Expenditure by budget line;Expenditure by outcome;Expenditures of Addendum Plan;Expenditure by PI. (upcoming)


Actual Report

Expenditure by budget line;Expenditure by outcome;Expenditure by Addendum plan

(recently issued)


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


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


Problem on Report

Unable to produce report of expenditures by PI;-Limitation of ABAK software to

produce such a report;


Action to be taken

Communicate HYDROSULT to add one field in ABAK software to held expenditure by different cost Centers (woredas & Bureaus);


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.


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.


THANK YOU

swhisa 5th year work plan session, bahir dar, 06 aug 09, coa swhisa finance & accounting system...

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