FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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14.3 REPORTING FROM PROVINCES AND NATIONAL PROGRAMS..............................90
14.3.1 Monthly Management Reports (MMR)...............................................90
14.3.2 Post Checking Documents ....................................................................91
14.4 EXTERNAL REPORTS.............................................................................................91
14.4.1 Production of IFRs................................................................................92
14.4.2 Internal Auditor....................................................................................92
14.4.3 Monthly Financial Management Reports.............................................92
14.4.4 Format of MONTHLY FINANCIAL Management Reports ...............93
SECTION 15 PERIOD END PROCESSING....................................................................95
15.1 MONTH END PROCEDURES .................................................................................95
15.2 YEAR END PROCEDURES......................................................................................95
15.2.1 Carry Forward Surplus or Deficit ........................................................96
SECTION 16 FILING & ARCHIVES................................................................................97
16.1 RECORDS MANAGEMENT ....................................................................................97
16.1.1 Supporting Documents.........................................................................97
16.1.2 Program File .........................................................................................97
16.2 SAFE KEEPING OF FINANCIAL RECORDS..............................................................97
16.2.1 Storing, Destroying & Accessing Documents .....................................98
16.3 COMPUTER FINANCIAL DATA.............................................................................98
SECTION 17 AUDIT ..........................................................................................................99
17.1 INTERNAL AUDITS ...............................................................................................99
17.2 EXTERNAL AUDITS...............................................................................................99
17.2.1 Management Letter Follow Up.............................................................99
SECTION 18 FUND FLOW AND DISBURSEMENT ARRANGEMENT FOR PROVINCIAL
AND BELOW LEVELS....................................................................................................... 100
18.1 ACCOUNTING SYSTEM (HSSP2) AT PHD AND BELOW LEVELS ........................100
18.2 PHD LEVEL........................................................................................................100
18.2.1 SDG Provinces....................................................................................100
18.2.2 Settlement of Advances.......................................................................104
18.2.3 Non-SDG Provinces ...........................................................................108
18.3 ELIGIBLE SDG ODS ...........................................................................................109
SECTION 19 ANNEXURES ............................................................................................ 112
19.1 ABBREVIATIONS .................................................................................................112
19.1.1 Financial Management Group............................................................114
19.1.2 National Program ...............................................................................115
19.1.3 Finance Unit at Provincial Level........................................................116
19.1.4 Finance Unit at District level.............................................................117
19.2 NONOJOB DESCRIPTIONS..................................................................................117
19.2 JOB DESCRIPTIONS .............................................................................................118
19.2.1 Job Descriptions – Central Level (HSSP Secretariat) ........................118
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