FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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10.1.1 Internal Controls for General Disbursements ......................................59
10.2 ACCOUNT VERIFICATION AND CERTIFICATION .................................................60
10.2.1 Contracts...............................................................................................60
10.2.2 Verification............................................................................................60
10.2.3 Supplier’s Accounts ..............................................................................60
10.2.4 Payment Terms .....................................................................................60
10.2.5 Payees....................................................................................................61
10.2.6 Supporting Documents.........................................................................61
10.3 NATIONAL PROGRAM EXPENDITURE..................................................................61
10.4 PROVINCIAL EXPENDITURE .................................................................................62
10.4.1 Payment Limits (Provincial) ................................................................62
10.4.2 Payment Limit (Eligible SDG ODs) ....................................................63
10.5 BANK ACCOUNT DISBURSEMENTS ......................................................................63
10.5.1 Internal Controls - Disbursements - Local Bank Accounts..................63
10.5.2 Cheque Disbursement ...........................................................................64
10.5.3 Filing Procedure....................................................................................65
10.5.4 Cash Withdrawal Order........................................................................65
10.5.5 Money Transfer Order..........................................................................65
10.6 PETTY CASH DISBURSEMENTS .............................................................................65
10.6.1 Petty Cash Limits..................................................................................65
10.6.2 Forms To Be Used: ................................................................................65
10.6.3 Internal Controls For Petty Cash .........................................................65
10.6.4 Utilization of Petty Cash Fund.............................................................66
10.6.5 Replenishment of Petty Cash Fund ......................................................66
10.6.6 Filing Procedures ..................................................................................67
10.7 OTHER SPECIFIC EXPENDITURE ...........................................................................67
10.7.1 Internal Controls - Travel, Conferences & Hospitality ........................67
10.8 TRAVEL & TRANSPORTATION .............................................................................67
10.8.1 Domestic Travel ....................................................................................67
10.8.2 Overseas Travel.....................................................................................67
10.8.3 Travel Claims........................................................................................68
10.8.4 Transfer and Relocation........................................................................69
10.9 CONFERENCES, WORKSHOPS & TRAINING SESSIONS.........................................69
10.9.1 Conferences ...........................................................................................69
10.9.2 Workshops & Training .........................................................................69
10.10 HOSPITALITY COSTS..........................................................................................70
10.10.1 Definition ..............................................................................................70
10.10.2 Formal Occasions..................................................................................70
10.10.3 Work Occasions ....................................................................................70
10.10.4 Hospitality Approval ............................................................................70
10.10.5 Hospitality Allowances.........................................................................70
10.11 TELEPHONE CHARGES ......................................................................................71
10.11.1 Personal Calls .......................................................................................71
10.11.2 Payment of Telephone Charges.............................................................71
Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 6 of 144