FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ SUMMARY SECTION 1 OVERVIEW .................................................................................................10 SECTION 2 INTERNAL CONTROLS ...........................................................................21 SECTION 3 SECTION 4 ACCOUNTING............................................................................................27 PLANNING & BUDGETS..........................................................................37 SECTION 5 NON-MONETARY ASSETS ......................................................................41 SECTION 6 MONETARY ASSETS .................................................................................45 SECTION 7 ACCOUNTABLE ADVANCES...................................................................53 SECTION 8 LIABILITIES & COMMITMENTS ...........................................................55 SECTION 9 RECEIPTS ...................................................................................................57 SECTION 10 EXPENDITURE & PAYMENTS...............................................................59 SECTION 11 CREDIT OR GRANT WITHDRAWALS ...................................................72 SECTION 12 PROCUREMENT & PURCHASING.........................................................78 SECTION 13 PAYROLL.....................................................................................................84 SECTION 14 FINANCIAL REPORTING........................................................................87 SECTION 15 PERIOD END PROCESSING....................................................................95 SECTION 16 FILING & ARCHIVES................................................................................97 SECTION 17 AUDIT ..........................................................................................................99 SECTION 18 FUND FLOW AND DISBURSEMENT ARRANGEMENT FOR PROVINCIAL AND BELOW LEVELS....................................................................................................... 100 SECTION 19 ANNEXURES ............................................................................................ 112 Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 2 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ TABLE OF CONTENTS SECTION 1 OVERVIEW .................................................................................................10 1.1 FINANCE MANUAL..............................................................................................10 1.1.1 Purpose & Scope of this Manual...........................................................10 1.1.2 How to use the Manual (Electronic Version) .......................................10 1.1.3 Revisions to the Finance Manual..........................................................10 1.1.4 References..............................................................................................10 1.2 HEALTH SECTOR SUPPORT PROGRAM (HSSP)...................................................11 1.3 PROGRAM CYCLE.................................................................................................12 1.4 FINANCIAL MANAGEMENT GROUP ....................................................................13 1.4.1 Organisational Structure......................................................................13 1.4.2 Training ................................................................................................17 1.4.3 Financial Management Group Vision ..................................................17 1.4.4 Finance Office Objectives......................................................................17 1.4.5 General Practices ..................................................................................19 1.5 FUND FLOW DIAGRAM FOR SECOND HEALTH SECTOR SUPPORT PROGRAM....19 SECTION 2 INTERNAL CONTROLS ...........................................................................21 2.1 INTERNAL CONTROL ...........................................................................................21 2.1.1 Principal Internal Controls...................................................................21 2.1.2 Elements of Internal Controls...............................................................21 2.1.3 Review of Internal Controls..................................................................24 2.2 FINANCIAL DELEGATION ....................................................................................24 2.2.1 Authorised Signatories .........................................................................24 2.2.2 Authorisation Procedures .....................................................................24 2.2.3 Expense authorisation guidelines .........................................................25 2.2.4 Delegation to National Programs .........................................................26 2.2.5 Delegation to Provincial Health Departments .....................................26 SECTION 3 ACCOUNTING............................................................................................27 3.1 ACCOUNTING CONCEPTS ....................................................................................27 3.1.1 Double Entry.........................................................................................27 3.1.2 Cash or Accrual based accounting........................................................27 3.1.3 Currency Exchange Rate ......................................................................27 3.1.4 Accounting Cycle..................................................................................27 3.2 ACCOUNTING RECORDS ......................................................................................28 3.2.1 Documents/Source of Original Entry...................................................28 3.2.2 Books of Account...................................................................................29 3.2.3 Charts of Accounts................................................................................31 3.2.4 Format of Chart of Accounts.................................................................32 3.2.5 Transaction References - Quickbooks ...................................................32 3.3 BUDGET LINE OF EXPENDITURES.........................................................................33 3.4 COMPUTERISED ACCOUNTING SYSTEM ..............................................................33 Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 3 of 144
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Attachment -12 HSSP Financial Polic
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Accounting Flow Chart at Provincial
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Annex A1.1 Name of PHD/OD/PRH Secon
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Annex A 1.5a Ministry of Health Sec
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Annex A 1.6 Ministry of Health Seco
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Annex A 2.1b IMPREST ACCOUNT STATEM
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Annex A2.3 Second Health Sector Sup
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Annex A2.7 Name of OD/PRH ………
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Annex A2.8b Second Health Sector Su
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Annex A2.10a MINISTRY OF HEALTH Sec
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Sample of Monthly Global Financial
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KINGDOM OF CAMBODIA NATION RELIGION
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Annex A 2.18 Ministry of Health The
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Cambodia: Second Health Sector Supp
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Procurement Monitoring Report Procu
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Procurement Monitoring Report Consu
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FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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