FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

More documents

Recommendations

Info

$TgEdlnaM[man karpÅ³as;bÅ¾År\riyabf edIm,IsuxPaBenAfÅak;extÅ¾ Rkug$

HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ 3.4.5 COMPUTER MAINTENANCE Password Security Storage of Data Virus Protection Backup of Data Access to all HSSP Computers at ALL LOCATIONS is to be protected by using a password. This restricts access to the only person(s) entitled to see and use the information. It also prevents the possibility of accidental loss of data. See Section 16 Filing and Archives for the correct method of storing records on the computer. Reliable Virus Protection programs should be installed and REGULARLY UPDATED on every computer used in the program. The local Administrator should take separate MONTHLY, WEEKLY and DAILY backup of all files onto removable media (CD, Zip disk etc.) and these backups should be stored in a safe place preferably at a separate location. Emergency Precautions Electrical systems supporting IT equipment should have an appropriate Uninterrupted Power Supply (UPS) system in place complete with backup batteries. ********* Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 36 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ SECTION 4 PLANNING & BUDGETS 4.1 BUDGET & PLANNING PROCESS Budgeting is the process of estimating the financial requirements of the program, identifying sources of funds and adopting measures to ensure that such funds are made available on time. Budgeting continues throughout the life of the program. A Budget is a detailed plan for the use and management of funds and resources to fulfil the objects and activities of the program. It represents a working plan for the future expressed in formal quantitative terms. It is an essential management tool that communicates management’s plan throughout the whole program, allocating resources and coordinating activities. 4.1.1 PROGRAM APPRAISAL DOCUMENT (PAD) After approval of the overall budget for the program, there will be a memorandum of understanding and agreement issued as to the agreed implementation of the Program. Implementation will be broken down into five years (or the length of the program if less than 5 years) showing all the Program activities that will be implemented for each particular year. This is approved by MEF and the respective DPs or Lender. This is the Logical Framework of how funds of the Program will be utilized in accordance with the coordinated activities of the program. The Program Appraisal Document (PAD) forms part of the loan/credit/grant agreement for a Program and contains cost tables which show the total planned expenditures and revenues for the Program and a breakdown of these budgets by components and expenditures and revenue type. The flow of funds for Programs from the development Partners to the RGC is be specified in the Program Appraisal Document (PAD) and in the Loan/Credit/grant Agreements of the Program. Funds flows within the HSSP are also specified in the PAD. Any variation to the endorsed flow of funds must be agreed by the HSSP (Program Team), MEF and the development Partners prior to implementation. As part of the funds flow, the bank account requirements of the Program must be specified and agreed prior to the implementation of the Program. 4.1.2 APPROVED BUDGET AND ANNUAL OPERATING PLAN Funds will be utilized in accordance to an Approved Budget and Annual Operating Plan (AOP). This is the basis for implementation of all Program objectives and activities for the year. The Program Team (HSSP) prepares an annual work plan (AOP) and annual budgets. The Program’s budgets must be based on the AOP. The Annual Operating Plan and the Budget set the expenditure allocations and revenue targets for the Program components for the year. The annual work plan and budgets require the approval of the Program Director, and Program Steering Committee (if applicable). After approval, the annual work plan and budgets are submitted to the MEF and the DPs or Lender for approval and endorsement. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 37 of 144
Page 1 and 2: SECOND HEALTH SECTOR SUPPORT PROGRA
Page 3 and 4: HSSP Financial Policies & Procedure
Page 35: HSSP Financial Policies & Procedure
Page 87 and 88:
HSSP Financial Policies & Procedure
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Attachment -12 HSSP Financial Polic
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Accounting Flow Chart at Provincial
Page 147 and 148:
Annex A1.1 Name of PHD/OD/PRH Secon
Page 149 and 150:
Page 151 and 152:
Annex A 1.5a Ministry of Health Sec
Page 153 and 154:
Annex A 1.6 Ministry of Health Seco
Page 155 and 156:
Annex A 2.1b IMPREST ACCOUNT STATEM
Page 157 and 158:
Annex A2.3 Second Health Sector Sup
Page 159 and 160:
Page 161 and 162:
Annex A2.7 Name of OD/PRH ………
Page 163 and 164:
Annex A2.8b Second Health Sector Su
Page 165 and 166:
Annex A2.10a MINISTRY OF HEALTH Sec
Page 167 and 168:
Sample of Monthly Global Financial
Page 169 and 170:
RksYgsuxaPi)al r)aykarN_cMNayfvikar
Page 171 and 172:
KINGDOM OF CAMBODIA NATION RELIGION
Page 173 and 174:
Annex A 2.18 Ministry of Health The
Page 175 and 176:
Page 177 and 178:
Cambodia: Second Health Sector Supp
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Procurement Monitoring Report Procu
Page 197 and 198:
Procurement Monitoring Report Consu
show all

FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

Create successful ePaper yourself

Delete template?

Save as template?