FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ 3.2 ACCOUNTING RECORDS 3.2.1 DOCUMENTS/SOURCE OF ORIGINAL ENTRY Original documents shall be submitted (Invoices, Receipts, Shipment and Delivery along with appropriate copies of quotations and purchase orders) and are attached to the relevant processing vouchers. These transactions are recorded initially on the following basic documents of original entry. Receipt Voucher (RV) Official Receipt (OR) (Central / National Programs/ Provincial and Lower Level) Receipt Voucher is sequentially pre-numbered and is used to document receipt of funds which are banked or directly credited to the Program or implementing unit bank account. RV is prepared as one copy for accounting (supported by appropriate documents like remittance advice or bank credit advice). At Central level it is entered to Banking/Deposit Window of Quickbooks. (Central / National Programs/ Provincial and Lower Level) Official Receipt is sequentially pre-numbered and used to document receipt of cash or cheques (such as excess amounts from advances or other miscellaneous receipts). OR is prepared in duplicate - one copy for payer and another copy for Accounting – shows the relevant account code to be credited – and is supported by appropriate documents. It is signed by the cashier and is approved by the authorised officer. At Central Level it is entered to Banking/Deposit Window of Quickbooks. Disbursement Voucher (DV) (Central / National Programs/ Provincial and Lower Level) Cheque Payment Voucher used to record a payment transaction where the mode of payment is by Cheque or Transfer drawn on the Programs’ bank account. It is prepared in duplicate and is supported by appropriate documents. DV is recorded using Payment Window of QuickBooks Software. General Journal Vouchers (JV) (Central / National Programs/ Provincial and Lower Level) General Journal Voucher is used to record transactions where there are no actual receipt or disbursement of funds. It is commonly used to record necessary adjustments, corrections, reclassification, amortizations, prepayments, settlement of cash advances and inter-office account transactions. This is prepared in single copy, and should be supported by appropriate documents. GJV is recorded under General Journal Entry Window of Quick Books Software. General Journal Voucher is also used to record non-cash transactions such as direct payment and commitment letters. It is based on the Journal Voucher (JV) and entries are posted directly to Quickbooks indicating JV under the REF column and the JV no in the Particulars column for future reference. Request for Advance Form (ROA) (Central / National Programs/ Provincial and Lower Level) Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 28 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ Request for Advance form is used to record properly approved cash advances. This is attached to the Cheque Payment Voucher if Cash advance is more than $500, to the Petty Cash Fund Voucher if Cash advance is less than $500. The Advance must be approved by the authorised person (See Section 7 – Advances) Reconciliation of Amount Advanced Form (RAA) This form must be properly filled by indicating the date of advance, Cash Advance form number, date settlement was made and the balance should be indicated. An Official Receipt should be issued for any return of cash advance and a Disbursement Voucher or Petty Cash Voucher for payment of the balance. Petty Cash Payment Voucher (PCPV) Purchase Order (PO) (Central / National Programs/ Provincial and Lower Level) Petty Cash Voucher is used to record payment of transactions by Cash of small expenditures of the Program for a transaction below US$ 500. All necessary supporting documents are attached. Payment is from the petty cash fund. PO is used to record official orders of goods to suppliers and contractors. Statement of Expenditure (SOE) Statement of Expenditure is used to claim reimbursement or replenishment to the Designated or First Generation Imprest Account or Program Advance/Second Generation Imprest Accounts. Application for Direct Payment Direct Payment refers to payments of large amounts direct from the Pooled Fund (World Bank), other discrete Funds or RGC and follows the procedures in the WB Disbursement Letter, Discrete Fund Disbursement Handbook, and RGC SOP respectively. Once payment is made and advised details are recorded on a Journal Voucher which is entered directly into Quickbooks. 3.2.2 BOOKS OF ACCOUNT Bank Register These are control books used to control and monitor funds and transactions. (Central / National Programs/ Provincial and Lower Level) The Bank Register is used to control receipts and payments by cheque or transfer for the program. It is kept on a pre-formatted MS Excel Spreadsheet with a pre-formatted Bank Reconciliation following the entries. To effectively monitor bank position, the Bank Register should be updated daily by the Accountant. 1. Enter Receipt to the Bank Register using the “Receipt” section. 2. Enter all Expenses / Disbursement Voucher amounts to the “Payments” section. 3. Determine if there are Journal Voucher entries which affect cash. If there are, enter the amounts affecting the bank. 4. Compute the running cash balance which should be indicated under “Bank Balance” column. 5. See Procedures for Bank Reconciliation. Note: At the Central Level transactions are entered directly to Quickbooks ledger and the audit trail forms the Cash Book. The Bank Reconciliation is performed within Quickbooks Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 29 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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Cambodia: Second Health Sector Supp
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FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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