FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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Petty Cash Book
Petty Cash Register
Advance Register
(Central / National Programs/ Provincial and Lower Level)
The Petty Cash Book is used to control receipts and payments by cash for the program. It is
usually kept on a pre-formatted MS Excel Spreadsheet. To effectively monitor cash position, the
Petty Cash Book should be updated daily by the Cashier.
1. Enter Receipt RV/OR to the Petty Cash Book under the “Receipt” column.
2. Enter all Expenses / Disbursement Voucher amounts to the Petty Cash Book column
“Payments”.
3. Determine if there are Journal Voucher entries which affect cash. If there are, enter the
amounts affecting the bank to the appropriate columns.
4. For each entry in the cashbook, compute the running cash balance which should be indicated
under “Cash Balance” column.
5. After entering all cash related transactions, the “Cash Balance “ amount should equal to the
total cash funds on hand.
6. See Procedures for Cash Reconciliation;
7. In the event that the Cashier goes on leave, a hand-over of funds is usually necessary. Fund
accountability is determined by using Cashbook updated to the last transaction at the time of
hand-over and Cash reconciliation is prepared.
(Central / National Programs/ Provincial and Lower Level)
The Petty Cash Register is prepared using a pre-formatted MS Excel spreadsheet and is
used to report and control petty cash payments (minor expenditures by cash) .This Petty Cash
Register should be prepared monthly from the Petty Cash Book by the Cashier.
1. Enter official receipt of petty cash fund replenishment check or cash to the “Debit” column,
and the running balance is calculated under “Balance” column.
2. Enter all Petty Cash Payment Voucher amounts to the “Credit” column:” and the running
balance is calculated under “Balance” column..
3. For each entry in the petty cashbook, compute the running cash balance which should be
indicated under “Balance” column.
4. After posting all cash related transactions, the “Cash Balance “amount should be equal to the
total cash on hand available for the day.
5. See Procedures for Cash Reconciliation
6. In the event that the Cashier goes on leave, a hand-over of funds is usually necessary. Fund
accountability is determined by using Petty Cashbook updated to the last transaction at the
time of hand-over.
(Central / National Programs/ Provincial and Lower Level)
This book is used for Control of Advances. Advances given and settlement details should be
recorded in the Advance Register. At the end of the month, all outstanding cash advance are
listed and the accountant should check and recover overdue advances.
Logbook for Fixed Asset
(Central / National Programs/ Provincial and Lower Level)
See Section 5 – Paragraph 5.3 Fixed Asset Register Format
Logbook for incoming and outgoing financial documents
Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 30 of 144