FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ • The expenditures that will be incurred by the Program activities at the implementing unit shall be in the form of Cheque only except petty cash fund expenditures (below $200) Replenishment/Liquidation of Advance Account Replenishments will be based on the SOE and its supporting documents. SOE is prepared by Finance Officer at National Programs and PHDs( consolidating for the whole provinces). This is submitted by the Accountant at the FMG central office on a monthly basis. The supporting documents are as follows Withdrawal Application Statement of Expenditures Statement for source and use of funds SGIA/Advance Account Reconciliation Statement Petty Cash Register, with reconciliation Cash Count Sheet Bank Register, with bank reconciliation Bank Statement Advance Register Budget Allocation Vs Actual by Components, Activity and Categories Copy of Petty Cash Payment Voucher, Disbursement Voucher Supporting documents shall be post checked cascading by the Finance Officer of the central office Financial Management Group to the National Centre, PHD and selected ODs and Provincial Hospital, by the Finance Officer of PHD to ODs/Provincial Hospital, and by the Finance Officer of ODs to HCs/RHs. 6.4.4 COUNTERPART FUNDS PROGRAM BANK ACCOUNT Separate Counterpart US$ Bank Accounts need to be maintained for Pooling Donors and Nonpooling Donors for Counterpart contributions. The Counterpart Funds Bank Accounts must be maintained by the HSSP at the National Bank of Cambodia or other approved financial institution. Replenishment and withdrawal applications are made direct to the MEF when approved funds are transferred from the RGC National Budget to the Counterpart Funds Accounts. 6.4.5 BANK CONTROLS Monitoring of Bank Balance The Accountant should continually monitor the Bank Account Balance to ensure there are enough funds to cover payments being made. 6.4.6 BANK RECONCILIATION Bank Statements should be available to be collected monthly by the Accountant within the first week of the following month. The Bank Reconciliation is prepared by the Accountant at Central, Provincial or National Program level. Each Bank Reconciliation must be checked and approved by one of the authorised signatories of the bank account and is submitted to the Leader of the FMG (at Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 50 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ central level) and chief of finance unit (at the respective field offices) to check, review and sign. The Bank Reconciliation is included with the Bank Register each month; A copy of the Bank Reconciliation and the supporting documents must be retained (filed) for management control and audit purposes. A bank reconciliation statement shows the reconciliation between the bank balance shown in the cash book and general ledger to the bank balance shown on the bank statement. Reconciliations must be prepared for ALL accounts at least MONTHLY and be completed WITHIN 10 DAYS of the end of the month. All the transactions shown on the bank statement must be checked off to the cash receipts and payment records. Immediate attention should be given to out of balance accounts, old and unreconciled items. Some of the reconciling items are the following: • Outstanding cheques - cheques recorded in the books but not yet presented to the bank for payment. • Deposit in transit- collections already recorded in the books but not yet credited by the bank; • Bank Service Charges or Fees - already debited by the bank but not yet recorded in the books. • Errors - determine the nature of the error and rectify. Quickbooks Bank Reconciliation Compare the deposits listed in the bank statement against entries in the Cash Book or the Banking Window of QuickBooks. Put a check mark in the bank statement to indicate its confirmation. If there are deposits that are not credited in the bank due to local clearing, adjust the book balance. If there is interest credited or there are bank charges debited by the bank prepare the necessary entries: Dr Cash in bank xxxx Cr Interest Income xxxx Dr Bank Charges xxxx Cr Cash in Bank xxxx Compare each cheque issued against debit listing in the statement by putting a check mark to indicate its confirmation. If there are cheques that are not found in the listing, they are Outstanding (or Unpresented) cheques for the current month which are added back to the balance per book. For the errors that appear determine the nature of the error and effect any changes. Designated Account Reconciliation The Statement showing the total initial amount by the pooled donors in the Designated Account as of given period and reconciled against the total amount of eligible expenditure that has spent and replenished by the pooled donors. The amount of ending DA balance plus the total amount of replenishment (from total amount of replenishment, this may include pending application if any) equals to the initial advance amount by the pooled donors. This is supported by bank statements, cash reconciliation statement and all approved applications for withdrawal as well as quarterly IFRs. This is prepared by the Accountant, reviewed by the FMG Leader, and approved by the Program Director. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 51 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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RksYgsuxaPi)al r)aykarN_cMNayfvikar
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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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