FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ HSSP2 - FUNDS FLOW DIAGRAM RGC/MEF/ National Treasure Pooling Donors Discrete Donors Counterpart Account for the Secretariat of the Program during the interim period/ Department of General Administration and Finance after the interim period. Pooled Account (D/A) Discrete Donors Account Supplier Activity based Activity based Suppl ier Central Departments National Centre Counterp art (A/C) Pooled (D/A) Discrete (A/C) SDG- C1/AOP Provincial Health Department Counterpart (A/C) Pooled (D/A) Discrete (D/A) Supplier SDG- C1/AOP Supplier Provincial Hospital Referral Hospital NGOs for Health Equity Funds SDG-C2 & C3/AOP Counterpa rt (A/C) Operational District Pooled (D/A) Discrete (D/A) SDG-C2 & C3/AOP Legend: Supplier Supplier Request District Referral Hospital Health Centre Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 20 of 144 Cash Release
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ SECTION 2 INTERNAL CONTROLS 2.1 INTERNAL CONTROL The control environment sets the tone of the organisation, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values and competence of the entity’s people; management’s philosophy and operating style; the way management assigns authority and responsibility, and organises and develops its people; and the attention and direction provided by the Executive. (Internal control - integrated framework published in the USA by the Committee of Sponsoring Organisations of the Tread way Commission (‘COSO’) in 1992.) 2.1.1 PRINCIPAL INTERNAL CONTROLS HSSP2 adopts the internationally accepted standards and rules of Internal Control to safeguard HSSP2 and its stakeholders’ funds. HSSP2 management are responsible for maintaining and reviewing the control structures on a regular basis to ensure that all key controls are operating effectively and are appropriate. 2.1.2 ELEMENTS OF INTERNAL CONTROLS Competent Staff To ensure proper and effective operation of a system of accounting and administrative controls, HSSP2 should adhere to the following principle internal controls: HSSP2 employees should be carefully selected, trained and their talents used intelligently in the operations of HSSP and its systems and procedures. Staff are competent, reliable and honest; The Finance Office is headed by a financial executive with the appropriate background, skills and training. Each individual should thoroughly understand his or her own function and its relationship to other functions in the system. Clearly Defined Policies and Procedures Organisational Chart Segregation of Duties Financial Policies and Procedures Manual prepared and regularly updated. Appropriate documentation of procedures exists for all HSSP2 systems and functions such that the organization could continue to operate if key employees leave. A current organisational chart is maintained and followed. Duties shall be segregated such that no single individual or a single group of individuals has complete control over a sequence of related transactions. (That is, the person who authorises a purchase requisition should not also be the one who buys goods and should not be the one Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 21 of 144
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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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