grant financial administration guidelines presented to sustain site managers by: abbe sigismund...

Grant Financial Administration Guidelines

Presented to SUSTAIN Site Managers By: Abbe Sigismund ThokerongaGrants Officer-URC SUSTAINTel: +256 753368563/712 989972e-mail: [email protected]: [email protected]

February 3rd & 4th 2011

Presentation outline

• Background to the presentation• Guidelines for Payment/Accountability • Banking Administration• Reporting/Disbursements

SUSTAIN – Strengthening Uganda’s Systems for Treating AIDS Nationally

Background to presentation

• Since the inception of the project, we have advanced Ushs 291m out of 388m obligated to 28 sites

• To-date we should have liquidated the first (Sep’10-Dec’10) advances to zero

• To-date only 8 out of the 28 site accountabilities have been approved for December’10 disbursements

• All the remaining 20 sites accountabilities each had been queried in one way or the other


Background cont.

• Review of accountabilities indicate that there is insufficient documentation for most payments made by facilities

• Most sites visited intimated that they lacked guidance on how to administer the grant


Guidelines for Payment/Accountability

1. Activity related payments (Outreaches, Transportation of samples; i.e request for SDA, per diem, fuel, airtime, refreshments and any other incidental costs unique to the activity)

Step 1: Staff makes request for funds for approval using Request/Requisition Voucher accompanied with work plan or a schedule of activities

Step 2: Approved Payment Voucher is forwarded to finance to process payment


Activity related payments cont.

Step 3: Payment is made and staff acknowledges receipt of funds by signing for the cash in the space provided on the payment voucher

Step 4: Staff accounts for the funds received & utilized using Accountability Voucher form.

For all expenses reflected in the accountability voucher,

adequate and sufficient supporting documents MUST

be attached


Activity related payments cont.

• Step 5: Accountability voucher must be reviewed/approved by a responsible officer and finally attached to the original payment voucher to complete the supporting documentation for the payment(s)


2. Purchases (Stationery, Cleaning materials, staff welfare items)

Step 1: Staff raises Purchase Requisition Voucher accompanied by;

i. Quotation(s)/Invoice(s) from supplier (preferably prequalified by the hospital)

ii. Approved work plan or schedule of activities (optional)


Purchases cont.

Step 2: Staff in consultation with MS & accountant agrees on purchase prices and terms of payment based on quotation and requests for a tax invoice from the supplier and or service provider.

Step 3: Staff raises an LPO based on terms agreed with supplier and or service provider

Step 4: Approved LPO together with the tax invoice and approved purchase requisition is forwarded to Finance to process payment voucher


Purchases cont.

Step 5: Payment is made (by crossed cheques only) to the supplier

Step 6: Purchased Items must be delivered as per the purchase terms, accompanied with a delivery note

Step 7: Items delivered must be received by a responsible person using Goods Received Note

Step 8: Record of usage of items supplied must be kept especially for stationery and cleaning materials (to discuss about staff welfare)


Purchases cont.

• Please note that facilities may enter into direct contracts for the supply of all purchases on a monthly basis. Those who choose to do so must follow the guidelines under the PPDA for public procurements


3. Payment for utilities

a) Water/Electricity/office security Obtain an invoice (plus copy of contract agreement

incase of security payment) Prepare a payment voucher for approval (with invoice

attached) Make payment by crossed cheques only to

respective service providers Obtain an acknowledgement receipt Include justification for amounts paid (contribution)


Utilities cont.

b) Fuel for generator

(i) Where fuel is drawn on credit or against a fuel deposit

Fuel must be obtained using approved fuel orders/issues Obtain invoices accompanied by the fuel orders/issues Invoice (with attachments) should be forwarded to finance for

payment (not exceeding budgeted amounts). Payments should be made strictly by crossed cheques Obtain acknowledgement receipt Include justification for amounts paid as contribution


Utilities cont.

ii) Where fuel is purchased directly from the pump

Follow the request for cash advance procedure


4. Payment for office cleaning & maintenance

a) Payment for Cleaners

Step 1: Staff raises request voucher for approval accompanied with the following attachments;

Approved schedule of cleaning services undertaken in a month

Copy of signed contract between the cleaner and the hospital (to develop a template)

Step 2: Approved request is forwarded to Finance to process payment


Payment for office cleaning & maintenance cont.

Step 3: Payment is made and staff acknowledges receipt by signing the payment voucher or a payment register

• Incase cleaning services is outsourced, same procedure is adopted but payments must be strictly made by crossed cheques only, unless there are justifiable reasons to make cash payments. In addition al payments must be acknowledged with receipt


Payment for office cleaning & maintenance cont.

b) Purchase of cleaning materials• Procedure same as for purchases above


5. Payment for volunteers (applies only if payment is accumulated and paid once monthly)

Step 1: Staff raises request voucher for approval accompanied with the following;

Schedules of activities participated in (see daily activity attendance register)

Copy of signed contract between volunteer and hospital (to be developed)

Step 2: Approved request voucher is forwarded to Finance to process payment


Payment for volunteers cont.

Step 3: Payment is made and volunteers acknowledge receipt of cash by signing in the cash payment sheet


6. Cash withdrawals/Payments

• Whereas cash withdrawals is unavoidable, bulk cash withdrawals should be avoided as much as possible.

• Where cash cheque is drawn for several activities to be carried out on different days, cash payment vouchers will be used to make payments which must be approved by atleast the MS or his designate.


Cash withdrawals/Payments cont.

• As much as possible, all non advance payments should be made only by crossed cheques directly to suppliers and or service providers (mainly applicable to purchases & payment for utilities [water, electricity, security, outsourced cleaning services and fuel for office generator)


Banking Administration

• All sites are required to open a separate bank account for SUSATIN project operations. Please note that this is a condition (to be discussed)

• At least two signatories must be introduced to the bank account. Where more than two signatories are introduced the signing mandate shall be a principal (preferably the MS/in-charge) and any other two.


Reporting/Disbursements

At the end of the month, all implementing facilities will be required to submit by the 15th of the following month (and in any case not more than 30 days) the following;

a. End of month cashbook summary

b. End of month Bank reconciliation statements

c) Detailed Financial Report on expenses & budget utilization

d) Request for advance for estimated expenses for two months


Reporting/Disbursements Cont.

e) Supporting documentation for all expenses incurred in the previous month (referred to above)

f) Progress reports


Reporting/Disbursements cont.

• URC will review the reports within 5 days (and in any case not more than 7 days) from the date of receipt of the report. We will review the reports with respect to; 1) Compliance with the grant agreements and all other relevant applicable guidelines; 2) Authenticity of the supporting documentation; 3) Accuracy of the amounts reported and; 4) Efficiency in funds utilization.



• During the review, we may require additional information to enable us complete the process and the respective sub grantees will be contacted as and when required.

• By the 17th of the following month, URC-SUSTAIN will prepare a cash projection for all sub grantees based on the outcome of the review of the advance requests and other reports submitted.



• By 5th of the following month, URC SUSTAIN will transfer funds to all cleared sub grantees and the subsequent processes continue.

URC-SUSTAIN will transfer funds through bank transfers to designated bank accounts to all sub grantees

URC-SUSTAIN will notify all beneficiaries of funds remitted to their facilities and request for acknowledgement of funds remitted



• All sub grantees will be required to acknowledge receipt of funds in their respective accounts using the acknowledgement form S-2

• For the initial disbursement, All sub grantees will be requested to submit the first advance request (equivalent to two months estimated expenditure) upon signing the agreement.


END


grant financial administration guidelines presented to sustain site managers by: abbe sigismund...

Documents

payment voucher step

strengthening ugandas

activity step

approved payment voucher

original payment voucher

requestrequisition voucher

schedule of activities

service provider step