FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ Filing The Financial Management group is given a copy of the reconciliation. The list and reconciliation should be retained at the unit for safe keeping and audit. 5.5.4 INVENTORY STICKERS / TAGGING SYSTEM Fixed assets should be stamped with the inventory stickers in a safe prominent place indicating the following: • Program + Grant/Loan Number (Source) • Type of assets • Name of direct users • Location of the assets • Identification number 5.5.5 DEPRECIATION At this stage the Program does not use Accrual Based Accounting so Depreciation is not calculated. 5.5.6 “IN KIND” CONTRIBUTIONS The accounting system is obliged to provide values (theoretic “Cost Price) for analysis purpose of equipment donated “free of charge” and technical assistance called “in-kind” contributions. The cost of this “in-kind” donation is based on the cost to the DPs or, if that is not available, the latest market value. In-kind donations of fixed assets shall be recorded in the Assets Register module by the Financial Management Group. The supporting document for fixed assets donated in-kind by the DPs to support a journal entry shall be as follows: (a) Confirmation letter refers to the documentation showing what equipment is donated, the package/consignment quantity, and individual fixed asset item contained within the consignment. (b) Price list shall be referred to the costs of individual fixed asset provided by the DPs. (c) The Pro Forma invoice/price list shall be generated when the Price list is not available from the DPs. The cost breakdown shall be based on the total costs indicated by the DPs or the latest purchase price. (d) Other documents shall be referred to further supporting documents from various DPs as packing list, shipping consignment, etc. 5.6 INVENTORY OF CONSUMABLES At this stage there is no requirement for Inventory records to be kept for consumables purchased under HSSP2 program. 5.7 MEDICAL SUPPLIES AND PHARMACEUTICALS Please refer to manual and guidelines on the distribution and management of medical supplies and pharmaceuticals for both central and provincial level established by Central Medical Store and NCHAD for more details. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 44 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ SECTION 6 MONETARY ASSETS 6.1 DEFINITION 6.2 CASH Monetary Assets includes Cash, Bank and Treasury Adequate physical protection of the cash should be provided to prevent misappropriation and theft of the funds; The person receiving and holding cash (custodian) should not have access to the accounting records; All cash must be properly recorded (in and out) and kept in a safe or a vault. Cash funds must not be used to cash cheques, exchange currency, pay personal expenses or to provide personal advances; Program staff should avoid as far as possible carrying or transporting large amounts of cash. In the case of cash amounts exceeding US$1,000 adequate security measures must be taken and if necessary a security guard should accompany the staff. 6.2.1 CASH LEVELS Each implementing level shall maintain the maximum of US$1,000 as petty cash float. Cash shall be count at balance on a regularly basis at least every month end and replenish it before the floats run out in less than 20% of the limit. The transport of cash, from the Central Office to Provinces and National Programs will be made through bank transfer (where available). 6.2.2 CASH RECONCILIATION STATEMENT Cash Reconciliation Statement is a statement showing the cash balance per petty cash book reconciled against actual cash on hand. This is made by the Cashier and is checked by the Accountant. This is supported by Cash Count. The Cash Count should be signed by the Cashier and Accountant. The Cash Reconciliation is included in the Cash Register each month. 6.2.3 SAFE OR VAULT For the proper safeguarding of cash on hand, the Accountant shall hold the key to the safe and the Cashier holds the safe combination. The keys to the lockable box and vault or cabinet must be kept in a secure place in the office. 6.3 PETTY CASH 6.3.1 INTERNAL CONTROLS - PETTY CASH o Petty cash accounts are maintained on an imprest basis; o Only minimal or necessary amounts of petty cash are kept. o Responsibility for a petty cash account is vested in only one person. o The Petty Cash Custodian should be a full-time employee who has no other responsibilities associated with accounting, accounts verification or issuing cheques. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 45 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 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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FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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