KINGDOM OF CAMBODIA The Principal Recipient For The Global Fund to Fight AIDS, TB and Malaria...

KINGDOM OF CAMBODIA Nation Religion King

MINISTRY OF HEALTH

The Principal Recipient For

The Global Fund to Fight AIDS, TB and Malaria (GFATM)

FINANCIAL GUIDELINES

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VVeerrssiioonn 44

August 2006

REVISED BY: THE PRINCIPAL RECIPIENT FINANCIAL TEAM

Principal Recipient

FINANCIAL GUIDELINES OF THE PRINCIPAL RECIPIENT OF THE GFATM

Revised August 2006 by: MOH/PR Finance Team i

PREFACE

These Financial Guidelines have been developed for use by the office of the Principal Recipient, Ministry of Health, as well as by the approved Sub-recipients, hereinafter referred to as SR), in receipt of grants from the Global Fund, (hereinafter referred to as GF), through the office of the Principal Recipient, (hereinafter referred to as PR), for the purpose of managing their respective financial transactions in the implementation of their approved proposals relating to the GF program to Fight AIDS, Tuberculosis and Malaria.

These Financial Guidelines are intended to assist staff designated to perform finance related functions at the office of the PR as well those working at SRs and sub-sub recipients (hereinafter referred to as SSR).

Adherence to these Financial Guidelines by designated finance staff and managers will facilitate the latter’s tasks, safeguard their accountability, ensure that the correct financial procedures have been applied and that transparency has been demonstrated.

The office of the PR shall distribute these Financial Guidelines to all SRs, and in turn, all SRs dealing with SSRs must ensure that these Financial Guidelines are shared with and used by the SSRs for the implementation of their GF related financial activities for which they have been provided GF funds and delegated authority by the SR to manage such GF financial resources regardless of the amount of money provided to the latter.

Procurement Guidelines have also been developed by the office of the PR that are equally intended to guide the PR, SRs and SSRs in procuring goods and/or services financed from GF grants. Payment for such goods and/or services will therefore have to be made in accordance with these Financial Guidelines noting that when procurement concerns ARVs and/or such types of medicines, these will be purchased by the Ministry of Health as has been determined by the GF. For other types of procurement officials responsible for finance and accounting must ensure that such procurement is processed in strict compliance with the applicable Procurement Guidelines in a rationalized fashion meeting priority targets, effectiveness, transparency leading to an efficient utilization of GF grants.

A number of accounting forms, designed by the office of the PR, have been included in the Financial Guidelines that are intended to facilitate financial reporting by the SRs to PR. Upon receipt and verification of the SRs Quarterly Reports, and/or on more frequent intervals, as may have been agreed upon with specific SRs, the PR will incorporate SRs’ financial data into its own Semi-annual Reports that are required to be sent to the Global Fund in Geneva, Switzerland by the PR.


Revised August 2006 by: MOH/PR Finance Team ii

The following is a concise overview on how the GF views the roles and responsibilities of grant recipients and how best it considers fiduciary arrangements can be implemented by the PR, the SR and the SSRs to ascertain overall compliance and accountability and to ensure that minimum standards have been met:

- Assure an efficient flow of funds to all implementing parties with appropriate accountability arrangements to ensure that funds were used for the intended purposes;

- Provide adequate and transparent reporting of programmatic results and financial accountability;

- Ensure transparent, competitive and effective procurement and supply management with appropriate quality assurance mechanisms in accordance with national laws and applicable Procurement Guidelines;

- Ensure effective monitoring and evaluation with appropriate quality control mechanisms;

- Rely on local stakeholders for the implementation of approved programs and management of grant proceeds;

- Promote rapid release of funds to target populations;

- Monitor and evaluate program effectiveness and make decisions for future funding based on programmatic performance and financial accountability;

- As far as possible encourage the use of existing standards and processes in grant recipient entities.

The office of the Principal Recipient has carried-out a financial and procurement management and implementation capacity assessment of approved sub-recipients. The assessment of sub-recipients for future Rounds will also be carried-out to ensure that such sub-recipients fulfill certain minimum requirements before approved proposals are endorsed and first disbursements are released.

Throughout the grant period, the Fund authorizes disbursement of funds to the PR and to the SRs through the PR periodically based on program performance and financial accountability, and arranges for independent external audits, normally on a yearly basis. It is the responsibility of the PR to ensure that effective arrangements are put in place prior to the release of the first disbursement to the stakeholders. The following minimum implementation capacity requirements at the level of the PR and the SRs are:


Revised August 2006 by: MOH/PR Finance Team iii

(a) On Financial Management and Systems: that the PR, SR and SSRs:

(i) Can correctly record all transactions and balances;

(ii) Can disburse funds to legitimate payees and suppliers in a timely, transparent and accountable manner;

(iii) Can support the preparation of regular reliable Financial Statements and Semi-annual Reports;

(iv) Can safeguard the GF assets; and

(v) Are subject to acceptable auditing arrangements.

(b) On Financial Management of Procurement: that the PR, SR and SSRs

(i) Have the accounting and procurement systems that can assure that disbursements for procurement are based upon existing efficient internal control systems;

(ii) Have ensured that the disbursements for supplies and/or services are being processed for services actually received as certified and approved by officially designated officials;

(iii) Have assured that any type of payment for procurement is being processed by the recipient based upon legitimate activities for which budgetary provisions are available;

(iv) That payments for procurements of goods, supplies and/or services are being processed based upon competitive and transparent purchasing practices and that such procurement has been made in compliance with existing Procurement Guidelines.

Results Based Disbursement:

- Results based disbursements means that disbursements of funds is driven by results, and calculated on the PR, SR and SSR’s anticipated expenditure.

- Results based disbursement is a management tool that links programmatic and financial monitoring, and a strategic mechanism to build evidence on results and on a sound utilization of resources.


Revised August 2006 by: MOH/PR Finance Team iv

Oversight by Sub-Recipients of Sub-sub-Recipients’ Financial Transactions and SRs’ Periodic Reporting Requirements to the PR:

In preparing their activity and financial Semi-annual Reports for submission to the office of the Principal Recipient, Sub-Recipients dealing with Sub-sub recipients must ensure to incorporate SSRs’ financial transactions into their own Quarterly Reports using the same account codes, component numbers, etc., as appearing in the “Chart of Accounts (Summary)”, (see CHAPTER II), to account for the financial transactions of SSRs.

It is understood that SRs are fully responsible and accountable to the office of the Principal Recipient and to the Global Fund overall for the financial activities and the financial reporting by the approved SSRs they deal with. Independent external audits to be carried-out periodically consistency with the Global Fund guidelines. This requirement is part and partial of the Global Fund prescribed pre-conditionality as stipulated in the “Memoranda of Agreement” signed between the PR and all SRs.

Conclusion:

The detailed guidelines for fiduciary arrangements and disbursement mechanisms are provided to all GF grant Recipients, whose GF program proposals have been approved, as contained in the following pages of the “Financial Guidelines” prepared in July 2003 and the fourth revised in August 2006 by Finance Team, PR/MoH of the Office of the Principal Recipient.


Revised August 2006 by: MOH/PR Finance Team

TABLE OF CONTENTS

CHAPTER I: INTRODUCTION

CHAPTER II: BUDGET AND PROCEDURE APROVALII.1 GENERAL PROCEDURE

III.2 BUDGET APPROVAL II.3 BUDGET CONTROL

a) Monthly Budget Control Statements b) Quarterly Fund Status Reports c) Year-end Budget Control Statement

II.4 VARIANCE OF BUDGET II.5 REALLOCATING OF THE BUDGET/PROGRAMME

CHAPTER III: FINANCIAL APPROVAL III.1 GENERAL APPROVAL III.2 TRAINING FOR ACCOUNTANTS III.3 ADVANCE ACCOUNT CEILING

CHAPTER IV: NON-EXPENDABLE ITEMS MANAGEMENTIV.1 NON-EXPENDABLE ITEMS MANAGEMENT IV.2 REGISTER OF NON-EXPENDABLE ITEMS IV.3 PHYSICAL COUNT OF NON-EXPENDABLE ITEMS IV.4 NON-EXPENDABLE ITEMS STICKERS/TAGING SYSTEM IV.5 INVENTORY RECONCILIATION IV.6 MOVEMENT OF NON-EXPENDABLE ITEMS IV.7 NON-EXPENDABLE ITEMS LOGBOOK IV.8 PROJECT AUTOMOBILES IV.9 INSURANCE

CHAPTER V: EXPENDITURE CONTROLV.1 VERIFICATION OF PAYMENT V.2 APPROVING (VERIFYING) OFFICER a) Designation of approving (verifying) office b) Function of the approving (verifying) officer

c) Personal Responsibility of Certifying (Committing) Officer V.3 CERTIFYING (COMMITTING) OFFICER

a) Designation of the Approving (Verifying) Officer b) Functions of the Approving (Verifying) Officer c) Personal Responsibility of the Approving (Verifying) Officer

V.4 LIMIT APPROVAL THRESHOLD FOR PR and SRs V.5 EXPENSE AUTHORIZATION GUIDANCE

CHAPTER VI: PERMISSIBLE RATES FOR PER DIEM, INCENTIVE AND ALLOWANCES VI. 1 PER DIEM FOR IN-COUNTRY TRAVEL (SUPERVISION AND TRAINING) VI. 2 ALLOWANCE FOR TRAINING AND WORKSHOP VI. 3 RATE FOR WORK OR SERVICE VI. 4 INTERNATIONAL TRAVEL

CHAPTER VII: DISBURSEMENTS VII.1 Disbursement of Resources VII.2 Disbursement Policies

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VII.3 Disbursement procedures VII.4 Opportunity to Inspect

CHAPTER VIII: ADVANCED PROCEDURES VIII.1 ADVANCED PROCEDURE

a) Initial advanced b) Replenishment

VIII.2 Disbursement of revolving fund VIII.3 Policy for individual cash advanced VIII.4 Advanced Register VIII.5 Individual ledger for cash advanced VIII.6 Personal Cash Advance

CHAPTER IX : CASH AND BANK MANAGEMENT IX.1 CASH MANAGEMENT a) Banking

b) Establishment of the PR and the SRs Bank Accounts) c) Types of Bank Accounts d) Currency of the Bank Account

IX.2 DESIGNATION AND RESPONSIBILITY OF BANK SIGNATORIES a) Bank Signatory Panel

b) Responsibilities of Bank Signatories IX.3 BANK TRANSFERS a) Management of Bank Transfers and Controls

b) Numbering of Bank Transfers c) Signature of Bank Transfers

IX.4 USE OF CHEQUES a) Management of Cheques

b) Numbering of Cheques c) Control of Cheques d) Safekeeping of Cheques e) Mutilated Cheques f) Voided Cheques g) Outstanding Cheques

IX.5 CASH BOOK a) Maintenance of the Cash Book

b) Monthly Closing of the Cash Book IX.6 BANK STATEMENTS a) Timing of Receipt of Bank Statements from the Bank

b) Bank Reconciliations

CHAPTER X: PETTY CASH BOOK X.1 Maintenance of the Monthly Petty Cash Book X.2 Petty Cash Limits X.3 Closing of the Petty Cash Book X.4 Keeping Petty Cash X.5 Cash Reconciliation Statement X.6 Petty Cash Replenishment

CHAPTER XI: ACCOUNTING XI.1 Receipt Vouchers:

i. Form of Receipt Vouchers ii. Provisional Receipts

XI.2 Payment Vouchers or disbursement Vouchers: XI.3 Journal Vouchers XI.4 Supporting document

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2727 27 27 27 27 28

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CHAPTCHAPTER XII : PAYROLL PRECEDURES XII.1 Payroll Procedures (General) XII.2 Payroll Deductions

CHAPTER XIII: RETENTION/PROTECTION OF FINANCIAL RECORDS & DOCS. XIII.1 Period of Retention of Financial Records XIII.2 Routine Measures for Safekeeping Financial Documents and Records

CHAPTER XIV: HAND-OVER INSTRUCTIONS FOR FINANCIAL MATTERS a) General Requirements for Hand-over of Financial Matters

CHAPTER XV: REPORTING REQUIREMENTS XV.1 YEAR END REPORT REQUIREMENT XV.2 FINANCIAL REPORT

a) Month end procedure b) Monthly financial report format for the PR c) PR reporting to Global Fund d) SRs report to the PR

XV.3 EXTERNAL AUDIT

CHAPTER XVI: GOVERNMENT TAXATION AND DUTIES XVI.1 TAXES AND DUTIES XVI.2 TAX EXEMPTING XVI.3 TAX EXEMPTION REGISTERS

CHAPTER XVII: CHART OF ACCOUNTS XVII.1 GENERAL STRUCTURE XVII.2 CLASSIFICATION OF THE EXPENDITURES

Appendix 1 Chart of Accounts

List of the ANNEXES include in the Guideline

3131 31

3232 32

3333

3434 34 34 36 36 38 39

4242 42 42

4344 44


Revised August 2006 by: MoH/PR Finance Team Page: 1

CHAPTER I: INTRODUCTION

In its capacity as the Principal Recipient (PR) for the Global Fund to Fight AIDS, Tuberculoses and Malaria (GFATM), Ministry of Health assumes responsibility for ensuring the adequacy of the overall supervision and management of the Global Fund. To ensure that the Project achieved its goals and objective, the PR needs to ensure that decision are made in timely fashion, that activities are implemented in an efficient manner, and that disbursements keep up with the planned disbursements for the Project. Therefore, these policies and guidelines will present and describe how to provide more direction to implementers at all levels for the PR and Sub-recipients (SRs) and how fund can be used properly. For accurate recording of advances and or reimbursements, and to facilitate the review and auditing of executed project transactions, the executing agency such as SRs must maintain accounting book and records that clearly identify the project fund and follow the procedure of the PR and the Global Fund.

The purpose of these procedures is to define:

a mechanism for approval of programme activities financial management model, which outlines the approval processes and ceilings for disbursement through check or money transfer order (MTO) and for petty cash a set of procurement procedures for goods, services and civil works (See Procurement Guideline) a monitoring and reporting schedule permissible rates for payment of per diem, incentives, allowances, etc Mechanisms and procedures for decentralization to National Programs (NPs) and SRs.

The main principles for procurement and disbursement are based on procedures derived from experience implementing World Bank (WB), Asian Development Bank and other donor projects in the Ministry of Health.



CHAPTER II: BUDGET PROCEDURE AND APPROVAL

II. 1 General Procedure

a. The Principal Recipient from the Ministry of Health will be responsible for providing over all guidance in the implementation of the Project, including reviewing and approving of the Annual Operational Plans (AOPs) (Annex 1).

b. The PR is responsible for preparation of the AOP and cash forecast to submit to the Secretary of State responsible for GFATM grants, Ministry of Health and further forwarded to the Global Fund.

c. The annual budget plan agreed by the PR as part of the final program document is called the "Approved Budget". It should be noted that the initial budget submitted to the GF or as part of the program proposal is not necessarily the final approved budget as the original budget may be amended in negotiations with the GF. In any case, if needed of announcement the budget, the MoH will submit to the GF with detail budget and justification.

d. The approved budget shall be entered into the financial management system and also recorded using the Program Budget Drafting Form.

e. Subsequent increase of funds by the Global Fund will require budget revisions to incorporate the additional loans or grant.

II. 2 Budget Approval

After the budget is approved, the PR and Implementing Unit (SRs) will enter into the agreement. The PR will then disburse funds within 10 working days after signing the agreement. Any individual procurement of goods or services held by the Procurement Group or PR Secretariat shall be pre-approved by the Secretary of State, responsible for GFATM grant, Ministry of Health / Project Chairman.

II. 3 Budget Control a) Monthly Budget Control Statements:

A Monthly Budget Control Statement specimen is provided in the accounting forms (Annex 2) and is included in these Financial Guidelines of the office of the principal Recipient (PR) of the MoH. The utilization and completion of the form is advisable and is intended for the accurate control of the budgets of the PR as well as Sub-recipient. The specimen is self explanatory and simple in design and it assist management to maintain continuous control over funds received versus funds available on a monthly basis.



b) Semi-Annual Reports (Annex 3)

This enumerates the progress of the planned (budgeted) project activities for the three consecutive months. The progress of the activities is being explained in quantitative manner as per budget lines. The amount is extracted from the books of the accounts maintained by the SR. This is submitted by the SR of the project outlet to PR on the agreed date.

c) Year-end Budget Control Statements:

A Year-end Budget Control Statement is equally provided in these guidelines, i.e., (Annex 4), that is meant for the year-end control of the allocated budget for the purpose of carrying over budget balances to the following year. The Yearly Budget Control Statement is structured in such a manner that it provides budget information by a) Allotment Account code, b) by description of activity, c) amount of initial grant allocation by component, d) by month of expenditure, e) balance of allotment and f) percentage of total expenditure versus actual percentage of initial budget allocation. This form is designed in such a manner that it is self explanatory and easy to use.

II. 4 Variance of Budget

Any significant variance as a result of budget and actual expenditures should be explained in detailed manner. Any remedies or solution to the variance shall be described and properly explained. The SR may allowed to modify the agree activities to reach the objective of the program during the course of the implementation by requesting in writing to the PR. Budget variation from one budget category to another; SR is able to reallocate the fund within 10% without any additional approval, however, the change between 10% and 20% would require the approval from the PR. The budget variation above 20% would require prior acceptance from PR and subsequent approval from CCC.



II. 5 Reallocating of the Budget/Programme

During the Training Workshop in Phnom Penh Hotel from May 31st to June 2nd

2006, all Sub-Recipients and Principle Recipient agreed on the reallocating of the Budget/Programme as follow:

In case that the SRs/NPs need to make changes to the existing signed grant, for Procurement/Budget, Monitoring and Evaluation programs, then they would have to conduct a formal “Reprogramming/Budgetary Re-allocation”, using standard form available with PR on request.

The following guidelines should apply:

1. Timeframes:

Reallocation budget can be allowed once a year.

2. Changes to the Procurement/Financial Program(categories): (reallocation of procurement/budget between categories)

a. up to 10% - SRs/NPs are authorized, but should inform PR; b. 10-20% - PR’s approval required;

SRs must submit formal request to the PR (format is available on request)

c. over 20% - formal approval of the CCC-SC required; SRs must submit formal request to the PR, to be submitted to the CCC-SC (format provided)

3. Changes to the Monitoring Evaluation program;

a. It is assumed that the above requests do not produce any changes in the program results (indicators and targets), or

b. there maybe only small changes to the activities, without affecting the overall results negatively.

c. If however, the coverage of services is decreased by 30% as a result of the reprogramming, the GFATM’s approval is required;

SRs must submit formal request to the PR, to be submitted to the CCC-SC, LFA and GFATM.

It is important to bring to the attention of NPs and SRs’ reprogramming of the procurement/budget or monitoring and evaluation program should be done after careful planning.



CHAPTER III: FINANCIAL APPROVAL

III.1 General Approval

The office of Principal Recipient Ministry of Health (PR/MoH) must receive the Budget Plan in a timely manner from the SRs. After receiving the budget plan, the PR/MoH shall compile it in the PR format and submitted to the PR Technical Review Team (PRTRT), CCCSC, CCC, and to Global Fund through LFA for approval. After that the PR/MoH will instruct SRs on the implementation of the approved workplan. Then, SRs can start the procurement process according to the threshold and procurement guidelines privileged by the office of the PR. PR/MoH will disburse fund, after the approval of the Secretary of State of the MoH responsible of the GFATM program, within ten working days.

III.2 Training of Accountant

From time to time The PR/MoH may try to improve financial management through the training, accounting monitoring and supervision, and computerized accounting report format to SRs which need to be improved. In order to provide effective accounting assistance to all SRs with weak financial management the PR should provide the monitoring and/or refresher training in a quarterly basic or more frequent as needed.

III.3 Advanced Accounting Ceiling

The PR/MoH channels fund to SRs. The ceiling amount must set based on analysis of expenditures to be financed through the mechanism (Annual Budget divided by quarter). The approved amount indicated in the workplan/budget plan will be released to the SRs, except some SRs with weak financial management identified by PR for subsequent round the fund will be provided through cash basis advance (Revolving Fund), and ongoing process of liquidation and replenishment upon the satisfaction of the PR for the previous advance.



CHAPTER IV: NON-EXPENDABLE MANAGEMENT

IV. 1 Non-Expendable Items Management

Non-expendable Items are assets that intended to use in the Project Activities. These assets are set to have a useful life of more than one year. To ensure consistency in recording, assets which cost over US$500 and above must be recorded as fixed assets.

IV. 2 Register of Non -Expendable Items

The Fixed Asset Register must be maintained by every project outlet in order to establish levels of control on the movement and disposal. The register must be updated on a monthly with all fixed assets additions and disposal. This is extracted from the Disbursement /Cash Book. This is prepared by the Accountant in Excel spreadsheet with the following format:

Non-Expendable Items Register

Date Description Serial No.

Tagged No.

Location Source of Fund

Voucher # Cost Comments

And approved by Secretary of State of the MoH responsible for GFATM program or Director of SR for SR.

IV.3 Physical Count of Non -Expendable Items

Physical count must be conducted periodically in order to determine the actual existence and the conditions set forth. This shall be conducted on year end basis. Surprise count shall also be performed depending on the circumstances.

The focal person responsible for procurement and accounting will attended the physical count and they must sign on the physical count list as evidence of counting. After the counting fixed asset physical count summary must be prepared of the following information: 1. Date of Count 2. Assets name 3. Assets code/tagged Number 4. Location 5. Quantity6. Direct Users 7. Remarks for any unusual items or conditions of the asset



Any missing, damaged fixed assets shall be identified and reported to the management.

IV.4 Non -Expendable Items stickers/ Tagging System

Each capitalized asset such as Office Equipment, furniture, fixture and Office Equipment, Project vehicle should be assigned an identification number code (e.g. inventory stickers) in order to establish ownership and accountabilities. This is useful in identifying which acquired by the Principal Recipient and Sub-Recipients. The inventory stickers indicating the following: a. Name of Fund for Purchasing non-expendable items b. Type of assets c. Inventory control number Example: GF/Off-Equ-001

IV.5 Inventory Reconciliation

Reconciliation shall be performed between the actual quantities counted and the quantities shown based on last inventory count plus quantities from new acquisitions. Any differences arising from the reconciliation shall be investigated and be reported to the Project Management. Format shall be as follows

Per record (1)

Additional-(2)

Disposal-(3)

Total- (4)

Per count (5)

Difference (6) (4-6)

Non-Expendable Item


IV.6 Movement of Non-Expendable Items

For control purposes, any movement of fixed asset should be documented by Non-Expendable Item Logbook. The Logbook must be maintained by the Principal Recipient and each Sub- Recipients.

IV.7 Non-Expendable Items Logbook

A Logbook should show all the fixed assets acquired by the Project. This is used to know the status of the asset, such as location of asset, direct user, condition of asset and its movement. Format of the logbook shall be as follows:

Logbook

Date Type of Asset

Location User Condition IN Name/Signature

OUT Name/Signature




This format can be used also for controlling of the movement of the Project automobiles.

IV.8 Project automobiles

Automobile logbooks must be used for all Project automobile. The logbooks must be updated every travel. They must be used for Project purposes and must be checked and sign by authorized person.

IV.9 Insurance

Insurance is one of the mechanisms that are to be used in compliance in one of the Principle of Internal Control that is safeguarding of the assets. The Program should provide the following type of insurance.

1. Vehicle Insurance

The Program should provide vehicle insurance for all vehicles used in the implementation of the Program. This insurance should cover the Vehicles from being lost and damaged, passenger's liability, strike riot & civil commotion.

2. Cargo insurance

Cargo insurance is the responsibility of the Supplier during the transportation of Goods. It protects of various risks, such as damage, pilferage and theft, breakage. Cargo insurance provides protection against financial losses resulting from this risk. The PR and SRs should mention this insurance in the request for quotation from the suppliers or bidding document.

IV.10 Report of Non -Expendable Items

The SRs shall submit the Report of Non-Expendable Items to the PR every semi-annually with the other semi-annual financial report. The Report of Non-Expendable Items should includes Non-Expendable Items Register Worksheet, Physical Count Report, Inventory Reconciliation Report, Non-Expendable Items Logbook.



CHAPTER V: EXPENDITURE CONTROL

V.1 VERIFICATION OF PAYMENTS:

Designation and functions of the Approving (verifying) Officers is decided by the Secretary of State of the MoH responsible for GFATM program and by the respective Directors of the Sub-recipients. Accordingly, designated staff will receive a formal letter of designation from the respective Directors. The criteria to be considered when delegating this authority are the ability of the designated staff to minimize the risks articulated in the corresponding paragraphs provided below (by virtue of his/her hierarchical position). In this respect, Approving (verifying) Officers are directly accountable to their respective Directors. In the case of the office of the Principal Recipient (PR), the Approving (verifying) Officer is the Chairperson of the PR and in his absence the designated Manager is the alternate approving (verifying) Officer. In the case of the Sub-recipients, the existing arrangements, as already documented at the SRs offices, will prevail for the financial management of GF allocated grants.

V.2 APPROVING (VERIFYING) OFFICER:

a) Designation of Approving (Verifying) Officer: The Approving (verifying) Officers are designated as main Approving (verifying) Officers in consideration of their ranks and actual functions and any exceptions to such designation must be documented in writing by the respective Directors.

b) Functions of the Approving (Verifying) Officers: The functions of the approving (verifying) Officers include the following:

i. Ensure that the payment is made against a recorded commitment entered into by an appropriate Certifying (committing) Officer;

ii. Ascertain that all the goods or services for which payment is claimed have been delivered, according to the terms outlined in the commitment documents;

iii. Avoid duplicate payments for the said goods and services;

iv. Refuse the payment if there is any reason he/she knows that should bar the payment.

v. The authority assigned to the Approving (Verifying) Officer cannot be delegated.



vi. Officers-in-charge automatically receive the signature authorities of the staff member they are acting for but not the authority to further delegate.

vii. Change in the designation of Approving (Verifying) Officers must be effected in written form and approved by the Secretary of State of the MoH responsible for GFATM program for the office of the Principal Recipient (PR) and by the Directors of the respective sub-recipients.

c) Personal Responsibility of the Approving (Verifying) Officer:

i. Approving (Verifying) Officers should not verify for payments to themselves unless it is documented and placed on record at the concerned office level certifying that there are no other Approving (Verifying) Officers available at the time payment is required.

ii. All personnel of the Ministry of Health and all personnel of sub-recipients are responsible to their respective designated Directors for the regularity of actions taken by them in the course of their official duties. Any personnel who take any action contrary to these Guidelines, and instructions that may be issued in therewith, may be held personally responsible and financially liable for the consequences of such action.

V.3 CERTIFYING (COMMITTING) OFFICER

a) Designation of Certifying (Committing) Officer:

The Certifying (Committing) Officers are designated as main Certifying (Committing) Officers in consideration of their ranks and functions and any exception to such designations must be documented in writing by the respective Directors.

b) Functions of the Certifying (Committing) Officer:

The functions of the Certifying (Committing) Officer include the following:

i. Ensure that the payment is genuine and that the payee is the legitimate beneficiary.

ii. Ascertain that the supporting documents attached to the Payment Voucher are a) complete and b) originals.

iii. Ensure that all Payment Vouchers and/or other accounting documents certified have been correctly entered into the accounting system.

iv. Ascertain that all Payment, Receipt, Journal Voucher and all other accounting documents given to the Approving (Verifying) Officer for signatures have been verified for completeness and correctness.



c) Personal Responsibility of Certifying (Committing) Officer:

i. Certifying (Committing) Officers should not certify payments for themselves unless it is documented and placed on record at concerned offices certifying that there are no other Certifying (Committing) Officers available at the time payment is required. They should ensure that the Approving (Verifying) Officer is not misled by receiving unjustified payments for approval.

ii. All personnel of the Ministry of Health and all personnel of sub-recipient are responsible to their designated Directors for the regularity of actions taken by them in the course of their official duties. Any personnel who take any action contrary to these Guidelines and instructions that may be issued in therewith, may be held personally responsible and financially liable for the consequences of such action.

V. 4 LIMIT APPROVAL THRESHOLD FOR THE PR

FUND LEVEL LIMITS CERTIFYING OFFICER

APPROVAL

On Petty Cash Fund Below $500 Project Manager Chairperson Check, Money Transfer Order disbursements

Below $50,000 Project Manager Chairperson

Check, Money Transfer Order disbursements

Above $50,000 Project Manager and Chairperson

Secretary of State responsible for GFATM program

Note: Approval threshold for SRs should follow their existing procedure, but it shall not exceed the threshold above.

V. 5 EXPENSE AUTHORIZATION GUIDANCE

Approval/recommendations are required from the Heads Before a trip is made/assignment undertaken Before purchasing goods or services For liquidation of expenses In order to obtain cash advance

Head who signed on the Cash Request is responsible for establishing and confirming that the expenditures are:

For official business, not personal Necessary for the operation/activities Reasonable in amount Within the budget line Supported by liquidation forms, where necessary receipts are attached



Based on standard procedures

No employee has the authority to approve his own expenses/claims. Senior management may permit to authorize his or her employee advances and expenses. For more information see procurement guideline chapter V and VII (The threshold for the procurement of goods, medical equipment, civil works and services).



CHAPTER VI: PERMISSIBLE RATES FOR PER DIEM, INCENTIVE AND ALLOWANCES

VI. 1. Per diem for in-country travel (supervision and training)

a) Per diem for the PR and SRs under the government institutional

Table A1: Daily allowance in-country travel

Rate (US$) Location Overnight Full day (no overnight)

Province to Phnom Penh 25 5 Phnom Penh to all Provincial Capitals 20 5 Province to Province 20 5 District to Provincial Capital 15 5 Province to district/village 15 5

b) Per Diem for PR and SRs (government institutional) senior management team

Up to Program Director and Deputy Program Director, Project Manager, Chairman, Director General of Health, Under Secretary of State, Secretary of State, Minister of Health, the daily allowance is applicable as follow:

Table A2: Daily allowance in-country travel

Rate (US$) Location Overnight Full day (no overnight)

Phnom Penh to all Provincial Capitals 25 10

VI. 2 Allowance for training and Workshop

Table A3: Allowance to training/workshop participants

Allowance Rate (US$)Facilitator (if no per diem paid) 12.5 per day Trainee (if no per diem paid) 5 per day Stationery, etc (flat rate) 2 per head Refreshment (flat rate) 1 per head

Note: The per diem rate for supervision covers meal and accommodation, the PR will not require accommodation or meal receipt for the attachment.



The rate of $ 50 for honorarium speaker during the opening and closing ceremony of the workshop/training. Two days allowance is allowed to the facilitator/coordinator for pre and post-workshop/training preparation. In case workshop/training is conducted outside the Province/City the per diem rate in table A1 should apply and allow only for 1 overnight for pre-preparation of the workshop/ training. A facilitator/coordinator is not allowed to received per diem of $20 or $25 plus allowance $12.5. These per diem and allowance will be paid only if not provided by other organization. The purchasing of stationary and refreshment should attach with invoice or receipts.

VI.3 Rates for Work or services

a) Rate of the translation services

For services such as typing translation and editing valued at less than $200, direct contracting may be mad and the following rate should applied.

Table A4: Rates for work Work Rate (US$) per page

(A4)Translation 5 Editing 3 Typing 2 Photocopy 0.02

b) Size of the translation The size of the translation texts:

English version Average of 300 to 500 words per page (5 letters per word)

font size 11 ( Arial) font size 12 (Time New Roman) Margin 1 inch for top, bottom, left and right.

The size for picture or graphic: Picture/graphic covering less than 50% of the page $5 for translation $3 for editing $2 for typing Picture/graphic covering over 50% of the page, the rate of $2 per

page will apply and no other cost such as typing and translating will accepted.

c) Agreement to Perform Work (APW) For services valued at less than $500, such as translation, typing, data entry, photocopying, supply of materials, maintenance or repair, an



Agreement to perform Work (APW) may be used (see format APW in Procurement Guideline).

VI.4 International travel The travel of PR/NP/SR staff, government official in the project duty, allowable expenses are air tickets, per diem and travel expenses from air-port to hotel/venue of conference and from hotel/venue of conference to air-port. This travel or transportation expenses from air-port to hotel/venue of conference and from hotel/venue of conference to air-port will require a receipt if it’s exceed USD100.00 per international travel.

Table A5: International travel Per diem UN DSA rates Air tickets Standard economy class; for journeys over 8 hours flying,

business class Transportation Less than US$100.00 per international trip, no receipt

required. More than US$100.00 per international trip, receipt will be required for reimbursement.

All rates for international travel are subject to review and change from time to time. The UNDSA rates can be obtained from UNDP office or download from the website: http//srch.un.org/Depts/icsc/off/dsa/reports/dsa-frm.htm.

The financial unit prepares the Agreement to Perform of Work (APW) and allows 90% for advanced payment.

All participants must sign on agreement of per diem rate, travel, and should provide all supporting documents (original receipts and invoices) after return to Cambodia not later than two weeks. The financial unit will reconcile the remaining of expenditure (10%) when reviewing documentation completely. The per diem rate for oversea training will count base on the stamp date from the air-port (departure date from Phnom Penh and arriving date in Phnom Penh). The PR would not pay for personal international travel.

For expatriate consultant all the payments such as travel, per diem, allowance will be paid base on the contract.

Note: The travel allowances/expenses will be provided if there will be no any supports from organizer/donor or other source.

VI.5 Permissible rate for per diem, incentive and allowances for SRs

For SRs that have their own guideline for per diem and allowance should apply the existing guideline if the rate is lower than PR's rate, but for SRs under government institution should follow the rate set by the PR above (Table A1, A2, A3, A4 and A5). Any rates, that higher than the rates mentioned in this guideline should not applied by the SRs.



CHAPTER VII: DISBURSEMENTS

VII.1 Disbursement of Resources

i. Payments to vendors, staff members must be supported by an official Payment Voucher.

ii. To avoid duplication of payments, the Payee Card annex 19 must be consulted prior to preparation of each payment.

iii. Each payee must be assigned only one Payee Card. iv. Payments made for deposits to obtain services of telephone,

electricity, water, telex, etc. must be charge directly to an appropriate account. The original receipt for these deposits with a copy of the Payment Voucher must be retained in a refundable deposits file. The original receipt will be used for future recovery of the deposit on termination of contract or on discontinuation of service.

VII.2 Disbursement policies

a. Eligible expenditures shall be utilized based on the approved budget and annual operating plans.

b. All payments should be made by cheque or money transferred order (MTO) and cash transactions should be minimized, except for petty cash fund expenditures

c. Voucher system shall be used in the utilization of fund, where all payments of expenditures must be documented properly by appropriate controlled Vouchers, properly signed and approved by the authorized signatory.

d. Expenditures are controlled through formally established expense authorization and approval limits.

e. A person handling asset custodianship should not have access in recording of the disbursement; this is in order to discourage fraud.

f. Before making payment to supplier for purchasing of goods or office supplies, the financial person must verify on the receiving of goods or completion of the services.



VII.3 Disbursement Procedures

Voucher System

A method of controlling payment of expenditures through the use of a Voucher. A voucher is a document prepared to authorize and describe expenditure. Once paid, a voucher as well as the supporting documents must be controlled to eliminate the possibility of presenting again for another payment. This control is affected by the proper stamping, as ‘PAID with the Logo of the PR or SR’. Voucher must also be sequentially numbered to controls its use. Any break in the sequential number series may mean a discrepancy. This system provides assurance that every expenditure is systematically reviewed and verified before payment will be made.

Utilization of Fund will be disbursed in three ways

1. Disbursement through Petty Cash (Petty Cash Payment Voucher) PCPV We use PCPV for expenditure less than $500 (Annex 8)

2. Disbursement through cheque (Cheque Disbursement Voucher) DVC We use DVC for expenditure over $500 (Annex 9)

3. Disbursement through Money Transferred Order (DVMTO) (Annex 10 and Annex 11) We use DVMTO for expenditure in large amount and transfer the money to international Bank.

Note: SRs can use their existing disbursement forms. Some SRs with weak financial management identified by PR for subsequent round should follow the form mentioned above.

d) Opportunity to Inspect

The Principal Recipient shall afford authorized representative of the Global Fund and its agents or third party of which the Global Fund notified the opportunity at all reasonable times to inspect activities financed by the Grant, the utilization of goods or service financed by the grant, and agreement books and record.

The SRs shall afford authorized representative of the PR and its agents or third party of which the PR notified the opportunity at all reasonable times to inspect activities financed by the Grant, the utilization of goods or service financed by the grant, and agreement books and record.



CHAPTER VIII: ADVANCED PROCEDURES

VIII. 1. Advanced Procedure

a) Initial advanced

The Principal Recipient channels funds to Sub-Recipients through the advanced system. The ceiling balance is setting base on an analysis of expenditures to be financed through the mechanism of approved quarterly or annual budget divided by quarters. The periodic of advance is quarterly basic. These amounts have been released to their respective programs and Sub-Recipients Bank Accounts, and on going process of liquidation of advanced.

b) Replenishment

1. Requirement On semi-annual basis, Sub-Recipients should prepare a disbursement

requested and progress update to PR for replenishment of fund, along with necessary supporting documentation, such as annex A, annex B and statement of source and uses of funds. The SRs should follow the format provided by the PRs attached with the Memorandum of Agreement (MoA) and other additional formatted as required by GF and LFA. The PR expects that the SRs could clearly show its disbursements to sub-sub recipients, if it is applicable.

2. Supporting DocumentsOn-going Progress Update and Disbursement Request Section 1: Programmatic and Financial Progress Update

A. Program Progress I. Program Objectives II. Impact/Outcome Indicators III. Service Delivery Areas, Indicators, and Targets IV. Overall evaluation of performance V. Planned changes in the program, if any. VI. Other program results, success stories, issues or lessons

learned B. National Program/SR Comments on the Fulfillment of

Conditions Precedent and/or Special Section 2: Financial Progress Update

A. Program Expenditures B. Actual Expenditure Vs Budget and Cash Forecast for Next

Three Quarter C. Cash Reconciliation for Period Covered by Progress Update

Cash Reconciliation for Period Covered by Progress Update D. Disbursement Request



Section 3: Procurement Summary Report A. Cash Flow for 6 months B. Semi-annual Procurement Report

Section 4: Cash Request and Authorization A. Cash Request B. Authorization

3. Submission PR reviews/verifies document and when satisfied, submit for approval. The PR will not replenish any unjustified or ineligible expenditure.

VIII.2 Disbursement of Revolving Fund

This procedure applies for sub-recipient with weak financial system and has no separate Bank Account. It may be necessary to advanced cash amount to sub-recipient or Project Implementation Unit staff for required of expenditure such as conducting workshop or need to supervise in provincial level. The amount of revolving fund that should be set up will depend upon on their average monthly needs. In this case the PR decided to establish $5,000 as revolving fund. The SRs may request two times or three times a month according to their need of activities, but the disbursement of revolving fund should not exceed from $20,000 per disbursement request. This idea came from the Implementation letter on 29 August 2003 of the Global Fund in Geneva.

VIII.3 Policy for individual cash advanced

Individual cash advanced could be an advanced to staff for supervision or advanced for purchase of the supplies.1. Cash advances are only allowed for official project transactions, not for personal use. 2. Cash advances must be authorized by PR, SR senior management (Project Manager, chairperson or Secretary of State of the MoH responsible for GFATM program) based on the expense authorization and approval limits. 3. No cash advance should be approved for PR, SR or any PIU staff, who has previously unliquidated or unsettled cash advances. 4. Cash advance should be settled or liquidated at once, or in the following time frame

Inside Cambodia: within two weeks from the date of ending activities advance Outside Cambodia: within two weeks from the date of ending activities advance

5. Any violation on this aspect shall be subject for disciplinary actions under the sanctions by not providing cash advanced any more or request for refunding of the previous advanced amount.

6. Settlement of Cash Advances by the use of Liquidation Form



The following procedure applies: 1. Applicant at SR or staff of PIU completes the form Request of advanced

(Annex 12) and submits to PR financial unit. 2. The Finance Officer or/and Senior Finance Officer review(s) the Request

of Fund and submits it to the Project Manager, Chairperson, and/or Secretary of State of the MoH responsible for GFATM program for approval. But for SRs the request for fund is submitted to Director for approval.

3. The financial officer prepares a Disbursement Voucher (DV) or Petty Cash Payment Voucher (PCPV) together with cheque and then approved.

4. The ledger of recording cash advanced based on DV or PCPV: Dr Cr

-Debit Project advances account xxx -Credit Bank /Petty Cash Account xxx

Description______________________________

5. To liquidate the advanced, the applicant must complete the Reconciliation of advanced (Annex 14) and attached together with all the supporting receipts and other documents for actual expenditures (receipts, cash book).

Dr Cr - Debit Expenditure accounts xxx - Credit advanced account xxx

Description______________________________

6. This is reviewed by Finance Officer, verified by Manager and approved by the Project director.

7. The Finance Officer will prepare a General Ledger to liquidate the advanced.

Journal Entry for returning of unspent cash advance: Dr Cr

Expense account (Expense) xxx Petty Cash account (Asset) xxx

Project Advance account (Asset) xxx

Description______________________________



Journal Entry for paying a surplus expense: Dr Cr Expense account (Expense) xxx Project Advance account (Asset) xxx

Petty Cash account (Asset) xxx

Description______________________________

Liquidation Form (See Annex 14) must be properly filled by indicating the date of advances, Cash Advance form number, and date of settlement was made and the balance should be indicated in the cash receipts for deposit. An official receipt should be issued for any return of cash advance.

VIII.4 Advanced Resister (See Annex 13)

The advanced register in intends to assist the accountant and Project Manager to monitor the advanced amount (whether from impress account or Petty Cash) for sub-recipient expenses or for individual staff advance for the project activities such as request advanced for supervision at the provinces. It is completed for all advances and updated when the advances are liquidated.

VIII.5 Individual ledger for Cash Advance

The financial officer has to prepare subsidiary ledger for every cash advance that will be made. The purpose of this is to establish effective control and monitoring of all cash advance. At month end, this account is to be cleared. Any outstanding cash advanced shall be reflected in the individual ledger.

VIII.6 Personal Cash Advance

SRs are prohibited from taking Global Fund Grant for lending to others project/programs activities funded by others donors.



CHAPTER IX: CASH AND BANK MANAGEMENT

IX.1 CASH MANAGEMENT

a) Banking: The Secretary of State of the MoH responsible for GFATM program has established the Bank Account for the GFATM grant. These grant funds will provide available financial resources to the office of the Principal Recipient for the operating expenses activities of the PR and Sub-recipients for payments relating to the GF grant approved proposals.

b) Proceeding of Grant: The approved Sub-recipients will receive grant proceeds for their approved proposals through the Office of the Principal Recipient and upon submission of their respective disbursement requests based upon approved activities as reflected in the periodic reports submitted to the office of the Principal Recipient. The Bank accounts operated by Sub-recipients will be those reported to the office of the PR in compliance with the information provided in the Memorandum of Agreement (MoA) signed between the PR and the approved sub-recipient.

c) Type of Bank Accounts and Currency of Bank Account: The type of bank account opened by the Ministry of Health for the GFATM grant management is a U.S. Dollar based account held at the National Bank of Cambodia. As the disbursements from the Global Fund Headquarters are effected in U.S. Dollar currency, and that the majority of the disbursements are to the made in U.S. Dollars, Sub-recipient, will be required to open separate bank accounts, preferably at the Banks where they currently hold their accounts for other donor funds. However, SR shall operate and maintain a separate bank account for receipt and disbursement of fund under the Memorandum of Agreement with reputable and reliable bank in Cambodia. It is recommended to select National Bank of Cambodia for this purpose to ensure the reliability of banking system. If SR chooses to operate with other bank than this recommended one, it is the SR’s own responsibility to ensure the reliability of banking system for the entire operation of the Program.

c) Currency of the Bank Account: as explained above, and for practical operational purposes, it is highly recommended that all approved Sub-recipients of GF grants should open separate U.S. Dollar, non interest earning accounts, bank accounts. However, Sub-recipient is allowed to open bank account with an interest earning account unless there has been prior approved by the PR based upon case by case observation of SR’s financial and banking management system. Details of such accounts opened must be communicated to the office of the PR as required and stipulated in the Memorandum



of Agreement signed between the office of the Principal Recipient and all approved Sub-recipients.

IX.2 DESIGNATION OF BANK SIGNATORIES

a) Bank Signatory Panel: Bank signatories are designated by the Secretary of State of the MoH responsible for GFATM program for the operation of the GFATM grant special bank account by the office of the Principal Recipient (PR) of the MoH. For Sub-recipient, the designation of bank signatories for the operation of the special GFATM grant proceeds, received through the office of the PR, should be decided upon by the respective Directors of approved Sub-recipients. Existing Bank Signatories at SR levels can of course sign cheques and/or make other GF related approved transaction. It was agreed during the 7 may 2003 workshop conducted by the office of the PR at Sunway Hotel that two signatories of authorized authenticated specimen signature of the SRs will be joinly signed for any issuance of cheques or bank transferred under the Global Fund to fight AIDs, TB and Malaria (GFATM) Program Grant.

b) Responsibilities of Bank Signatories: The responsibilities of officially designated bank signatories include the following:

i. Ensure that GF grant funds are not deposited in personal bank accounts. Conversely, personal or other non-official funds must not be deposited in official bank accounts.

ii. Ensure that cheques and bank transfers have been properly prepared and are supported by adequate documentation.

IX.3 BANK TRANSFERS

a) Management of Bank Transfers: Bank transfer, where the local banking system can process bank transfers promptly and accurately, this method of payment can be used. When payments are made by means of a bank transfer, a Bank Transfer Request (BTR), should be prepared using the forms provided by the bank for this purpose.

b) Numbering Banks Transfers: The following information must be included in the BTR:

i. Date: Date of Transfer Request; ii. PV No.: Number of Payment Voucher (PV) for which the Bank

Transfer is being requested; iii. BTR No.: A sequential number is generated by the Concerned

Office’s Accounting System;



iv. The bank name, account number, title and currency of the Bank Account from which the transfers are requested to be made;

v. The name(s) of the payee(s), the name of the banks(s) and the bank account number(s) to which the transfers are requested to be made;

vi. The amounts to be transferred to each payee and the total amount of the transfer(s) being requested. The total amount of the BTR must be indicated both in words and in figures. The amount in words must indicate the currency of payment, in words; the amount in figures should be preceded by the currency symbol.

c) Signatories of Bank Transfers: The name(s) and signature(s) of the authorizing office(s) as designated bank signatories on the bank signatory appearing panel.

d) All other basic principals and controls regarding the issuance of cheques also apply to bank transfers regarding numbering, signatories and safe keeping, etc.

IX.4 USE OF CHEQUES

a) Only one cheque book must be used at any one time and spare cheque books must be kept in the safe of Principal Recipient, and Sub-recipients according to the already existing internal control arrangements.

b) Numbering of Cheques: The bank must be requested to provide serially numbered cheques. If no such serial numbering system exists, the concerned office must number the cheques serially, in ink, staring with No. 1, upon receipt of the cheques. The numbering sequence must be continued without interruption for cheques books received subsequently.

c & d) Control of Cheques: The stock of cheque books must be controlled by a register in which receipts and issues must be recorded. All cheques must be accounted for.

Cheques shall be made out to a payee who is the provider of goods and/or services as evidenced by supporting documentation. Cheques shall never be made out to third parties or to non-defined payees e.g., bearer, cash, etc.

e) Cheques shall not have erasures or corrections. If a mistake is made anywhere on a cheque it should be voided and a new cheque prepared. Authorized signatories shall ensure that this instruction is adhered to.



f) i. Following issuance and signing, cheques which are not immediately mailed or delivered to payees must be kept in a secure location within the Finance Unit, and placed in the safe during non-working hours. During working hours, the cheques must also be kept in a secure manner in the custody of the responsible officer. When held for pickup, the responsible officer must compare cheques with the register before releasing them to payees. The payees must provide proof of identity which shall be recorded on the cheque register along with the signature of the recipient. In the event that the cheque(s) are not collected within 15 days of issuance, they must be cancelled and reissued when required again.

ii. A voided cheque is one that, owing to an error in preparation, is not actually used. Care must be exercised that such a cheque is properly "voided".

iii. In the Accounting System, the disbursement details including the cheque number would already have been recorded in the cash book. The PV will, therefore, have to be cancelled (using the 'cancel PV option'). Therefore, a new PV should be prepared and a new cheque assigned.

iv. If, for any reason, cheques are returned "uncashed" by the payees, such cheques must be "voided" and the original entry should be reversed as explained above.

g) Outstanding Cheques must be accounted for in the Cash Reconciliation form prepared at the end of each month when closing the monthly accounts.

IX.5 CASH BOOK

a) Maintenance of the Cash Book:

i. A cash book must be maintained for the bank account and bank reconciliations must be prepared monthly for each account. The cash books and bank reconciliations are part of the monthly accounts.

ii. Disbursements shall be recorded in the accounts and the Cash Book as of the date they are made, that is, when the cheque is issued, the bank transfer is requested or cash is paid out.

b) The Cash Book must be reconciled at the end of each month and a new Cash Book maintained for the following month.



XI.6 BANK STATEMENT

a) Timing of Receipt of Bank Statements from the Bank:

i. Bank Statements: Immediately after the end of each month, arrangements must be made with the bank to provide statements in duplicate, showing:

Opening balance at the beginning of the month; - Daily transactions (showing the cheque number or bank transfer number concerned for each payment by cheque or bank transfer respectively; and

Closing balance at the end of the month.

Where local regulations allow for paid cheques to be returned with the monthly bank statement, the cheques cashed during the month must be included with the original bank statement.

b) If any items appear on the bank statement that have not previously been incorporated in the office accounts (e.g., bank charges) they will form part of the bank reconciliation. Such items must be included in the accounts in order to ensure correct bank reconciliation.(Annex 29)



CHAPTER X: PETTY CASH BOOK

X.1 a) Maintenance of the Monthly Petty Cash Book: The maintenance of the Petty Cash Book is fairly simple in that this book is intended for the posting of payments made from cash available for the payment of amounts not exceeding U.S. $ 500.00 (Five Hundred U.S. Dollars) per payment.

b) The level of Petty Cash (for the office of the Principal Recipient (PR) has been decided to be the U.S. $5,000.00 (Five Thousand U.S. Dollars).

Petty Cash Limits In PR safe $5,000 In SRs safe should not exceed $5,000

Note: The SRs can decide on there own Petty Cash limits based on their exsisting procedure and guidelines, but in no case shall the Petty Cash limits exceed USD5,000.00.

c) Monthly Closing of the Petty Cash Book is recommended, however, the Petty Cash can be replenished more frequently, as the need may arise, during a particular month. Doing so shall require the closing of the Petty Cash Book by balancing it and preparing a Payment Voucher to which all Petty Cash Supporting documents are attached together with the reconciled Petty Cash Book. A cheque should be issue in the amount of the actual expenditures to bring back the Petty Cash to its original operating level.

d) To keep petty cash fund in separate locked cash box. Personal money should not be mixed with the the Petty Cash Fund.

e) Cash Reconciliation Statement (Annex 30)

Cash count should be performed by Accountant or a person who is not involve of handling the petty cash, on a regular basis in order to reconcile the actual cash against the cash book/petty cash book. The result of the weekly cash count should be reconciled with the balance per Cash book/Petty Cash Book. This is to be continued and completed until end of the month. Any discrepancies between the cash balance counted and balance per cash book should be investigated immediately and has to report to top management on the form where indicated. Cash Count Sheet (Annex IV.31) must be prepared showing the actual date, time of count and signed by the Accountant who has counted the cash and properly acknowledged, and verified by



Project Manager. Then, This Cash Reconciliation Statement has to be approved by Chairperson, and/or Secretary of State of the MoH responsible for GFATM program. But for SRs This Cash Reconciliation Statement is submitted to Director for approval.

f) Petty Cash replenishment Imprested Fund Method of International Accounting Standards should be used in the replenishment of fund. When Petty Cash fund is at low level equivalent to 10% of the limit amount is allowed for replenishment. The amount of replenishment should be the amount of total expenditures incurred for the period. The form for Petty Cash Replenishment sees Annex 18.



CHAPTER XI: ACCOUNTING

XI.1 Receipt Vouchers:

i. General: Receipt Vouchers must indicate the date of receipt, purpose of receipt and account code to be credited. Receipt Vouchers issued for funds received in repayment of advances must show the number(s) of the Payment Voucher(s) under which the advances were originally made.

ii. Provisional Receipts: Provisional receipts must be issued if, on occasion, cash must be accepted by a staff member other than an authorized officer. Such a provisional receipt must be replaced as soon as possible by an official receipt signed by an authorizing officer.

XI.2 Payment Vouchers:

A Payment Voucher (PV) must be issued for ALL payments and supporting documentation must always be attached. The original PV with supporting documentation must be retained by the office.

Completion of Payment Vouchers/Disbursement Voucher:Payment Vouchers must indicate:

i. The Payment Voucher number, (serial number of the Payment Voucher)

ii. The amount of payment;

iii. The payee staff or vendor number;

iv. A description of the goods received or services rendered. Payments to vendors must indicate the invoice number and, if applicable, payments to staff or consultants must indicate period covered.

v. The automated accounting system assigns sequential numbers automatically to Disbursement Voucher (DV), cheques, bank transfers and demand drafts.

vi. The signature of the payee or a receipt or other valid document replacing the signature. In cases where the signature of the payee has not been obtained, adequate



documentation must be attached to the DV indicating, in some way, that the payee did receive the payment (e.g., bank debit advice, etc.);

vii. The signatures of the Certifying (Committing) and Approving (Verifying).

viii. Supporting documentation requirements are that: Payment Vouchers must be supported by appropriate and complete documentation: original invoices, payee’s receipts/cancelled cheques, and other relevant documentation supporting the transaction.

ix. Disbursements to vendors must be supported by the original invoice and must include verification that the goods have been received.

x. Disbursements to consultants must be supported by the original invoice or receipt and must include verification that services have been rendered.

xi. Disbursements for local salaries must be supported by a payroll.

XI.3 Journal Vouchers:

A Journal Voucher must be prepared and posted in the office accounting system as is the case with Payment Vouchers and Receipt Vouchers. The purpose of the Journal Voucher is to adjust accounts, i.e., when a Payment or Receipt Voucher has been issued containing erroneous account codes Debited or Credited.

The account code entries in the Journal Voucher are to re-credit the account originally erroneously debited and vis-versa.

XI.4 Supporting document

i Attachments, (supporting documentation), to Payment Vouchers/Receipt Vouchers and Journal Vouchers:

Supporting documentation is a vital accounting control requirement and designated staff handling finance related activities must at all times ensure that supporting documentation are stamped ‘PAID with the Logo of the PR or SR’ and kept under lock to ensure that no one tampers with such official original supporting documents.

ii The loss and/or misplacements of such valuable documents can cause great financial damage to the office concerned. Supervisors must ensure that adequate safeguarding measures are implemented to avoid loss and/or misplacement of supporting documents.



CHAPTER XII: PAYROLL PROCEDURES

XII.1 Payroll Procedures (General): For the office of the Principal Recipient (PR) of the MoH the procedures to

be implemented is through the use of form (See Annex 20), included in these Financial Guidelines issued by the office of the PR. For the approved Sub-recipients the applicable payroll procedures will be that already existing at each Sub-recipient’s office.

XII.2 Calculation for Payroll: When payment of salaries are being processed the designated Finance Officer of the PR or the SR should ensure that any outstanding advance made to the staff member is deducted from the month-end salary payment after the deadline for liquidation as stated in chapter IX, paragraph d), page 18. The procedure applicable to staff of Sub-recipients should be that already existing and practiced at the Sub-recipients level.



CHAPTER XIII: RETENTION/PROTECTION OF FINANCIAL RECORDS AND DOCUMENTS

XIII.1 Period of Retention of Financial Records: As financial records pertaining to activities relating to the GFATM grants

will be subject to periodic internal audits as well as external independent audits, in compliance with the GF conditionality the office of the Principal Recipient (PR), MoH, as well as all approved Sub-recipient in receipt of GF grants are required to retain all original financial documents and records throughout the cycle of the GFATM program and at least five years beyond the date of final completion of the GFATM related activities.

XIII.2 Routine Measure for Safekeeping Financial Documents and Records: Original financial documents and records must not be disposed of prior to the period referred to in paragraph a) above. Measures to safeguard and protect PR and SR financial records include the following:

When offices are closed, cheque books, all payment, petty cash and office accounting forms must be safeguarded; The office computerized accounting system must be backed-up and CDs or diskettes placed in the office safe; Pre-numbered Receipt Vouchers, if any, must be placed in the office safe; Pre-paid gasoline coupons must also be placed in the office safe.



CHAPTER XIV: HAND OVER INSTRUCTIONS FOR FINANCIAL MATTERS

General Requirements for Hand-over of Financial Matters: The generally accepted accounting requirements for the hand-over of

financial matters by the designated officer to other designated official due to foreseen prolonged absences, either on annual or sick leave, or due to termination of employment, are:

A written statement providing the status of the accounts and budgets; A written hand-over note listing the contents of the office safe, i.e., blank cheques books and lose cheques and gasoline coupons; A petty cash book reconciliation, together with supporting document justifying the expense paid-out by P.C., and a cash count sheet (see Annex 31) to these Financial Guidelines) signed by both person acting as receiver and provider.



CHAPTER XV: REPORTING REQUIREMENTS

XV.1 Year End Report requirement

a) General Requirements:The general requirements for the year-end reporting consist of a number of

measures aimed at ensuring a smooth transition to the following fiscal year.

b. Outstanding payment before the Year-End: Offices should make every effort to clear all unpaid items before the end of

the year although some items may still have to be paid during the following year, such as: Purchase Orders not yet honored; rent, utilities, telephone bills, freight and transportation charges, cost of repairs and/or services, etc. Closing of the accounts for the last month of the fiscal year and preparing the “Yearly Budget Control Statement” (Annex 4 ), as well as (Annex 3), that are part of these Financial Guidelines.

XV.2 Financial Report

a) Month end Procedure

The Principal Recipient Project’s monthly consolidated financial statements and other related reports must be printed out from Quick Book Accounting Software or any other accounting software, and need to be reviewed first by the Finance Officer or/and Senior Finance Officer before submission to the Secretary of State of the MoH responsible for GFATM program/ Manager. This is to be done before closing the accounting period. To ensure that the financial data for each month is complete and accurate, the General Ledger accounts should be reconciled to the supporting accounting records below. Any differences arising should be investigated immediately and adjusting entries should be recorded, this is applicable for each account of SRs.

From the Bank Accounts- Cash in bank accounts from the General Ledger account should be equal to the Bank Reconciliation Statement per bank account of project outlets (Sub-Recipient and PR office). Bank reconciliation should also be equal to Daily Cash Position Book. If it is not equal to the balance in the manual Daily Cash Position Book, these differences maybe due to the following;

Posting error to incorrect account code Some transactions of the bank are not yet posted in the general ledger



Petty Cash Balance-The balance in the General Ledger accounts should be reconciled against the amount in cashbook and amount in Cash Reconciliation Statement.

Advance Account-The balance in the Advance account in the general ledger should be tallied as per Advance Control Book and to the total balances per Individual Advance Card.

Payroll Account-The balance in the general ledger account should be tallied against total salaries as per Payroll register. Any errors should be investigated immediately.

Expenditures Account- the balance in the general ledger accounts specially those major expenditures should be tallied with relevant accounting records such as subsidiary ledgers or Contract Registers/Purchase Register .Make sure that all respective disbursements vouchers were checked by the respective Finance Officers.

After review and confirmation of general ledger accounts against accounting books and registers. The detailed General Ledger and Final Financial Statements reports will be finally printed out from the General Ledger and Reports Window of Accounting Software respectively, and kept in the General Ledger Binder and Financial Report Binder as a comprehensive records for the audit trail and bank confirmation.

On the basis of above mentioned procedures, final report can be printed out from the Report window of Quick Books accounting software and go to Excel window of Quick Book so that you can comply on the required format by the GF., this will be defined as follows:

Project Balance Sheet- is statement showing the financial condition of the project as of given time.

Sources and Uses of Fund Statement- statement showing the amount of fund that has transferred by the bank to the project and eligible expenditures that are incurred for the given period of time.

Uses of Funds by Cost Category and Component- show the flow of fund to component of the project per cost category.



b) Monthly financial report format for the PR - Bank statement at the end of month from the (National Bank of Cambodia) NBC. - PR Bank Account reconciliation ( Annex 29) - PR Petty Cash Account reconciliation ( Annex 30) - Cash Count Sheet (Annex XV.31) - Monthly expenditure summary (Annex 32) - Use of Fund by Project Activities (Annex 33) - Trial Balance - Balance Sheet

c) Reporting to the Global Fund

As per Program Grant Agreement (PGA) between MoH/PR (Ministry of Health/ The Principal Recipient) and the Global Fund in Geneva, the PR shall furnish report to Global Fund in semi-annually basis. The required format of the report will be illustrated on the succeeding page of this manual (Annex A and Annex B). The period of sending the report should not later than 45 days after the close of each quarter. The report shall reflect (i) financial activities during the quarter in question and cumulatively from the beginning of the program until the end of the reporting period, using items set forth in the program budget in Annex A: and a description of progress towards achieving the agreed –upon milestones set forth in Annex A. The Principal Recipient shall explain in the report any variance between planning and actual achievements for the period in question.

Name of Report Descriptions Deadline

1 Semi-annual Report

See annex A and Annex B attached with the Grant agreement

Annex A-5: On-going Progress Update and Disbursement Request Section 1: Programmatic and Financial Progress Update A. Program Progress

I. Program Objectives II. Impact/Outcome Indicators III. Service Delivery Areas,

Indicators, and Targets IV. Overall evaluation of

performance V. Planned changes in the

program, if any. VI. Other program results,

success stories, issues or lessons learned

45 days after end of the quarter



B. National Program/SR Comments on the Fulfillment of Conditions Precedent and/or Special

Section 2: Financial Progress Update

A. Program Expenditures Actual Expenditure Vs Budget

and Cash Forecast for Next Three Quarter

B. Cash Reconciliation for Period Covered by Progress UpdateCash Reconciliation for Period Covered by Progress Update

C. Disbursement Request

Section 3: Procurement Summary Report

A. Cash Flow for 6 months C. Semi-annual Procurement

Report

Section 4: Cash Request and Authorization

A. Cash Request B. Authorization

2 Annual Report See annex C

Annual financial report Programmatic monitoring report

45 days after end of the closing fiscal year

3 Interim Assessment report

Program activities report 45 days before the program ending date

4 Monitoring Report See annex D

Monitoring and Evaluation Report 90 days before the program ending date



d) SRs report to the PR

As per Memorandum of Agreement (MoA) between PR and SRs, the SRs should provide financial and technical report to the PR every six months detailing expenditure and receipts, if any details of its activities with respect to the agreement. The SRs should provide the financial report indicating all expenditures made from such fund (including salaries, travel and supplies) and the progress made forward the goals set forth in annex A.The semi-annual report shall submit to the PR not later than 15 days after the closing of each quarter of the SRs fiscal year, in the format set forth in Annex B. The report shall reflect (i) Financial Activities during the quarter in question and cumulatively from the beginning of the program unit, using the line items set forth in the program budget in Annex A; and (ii) a description of progress towards achieving the agreed-upon milestones set forth in annex B. The SRs should explain in the report any variance between planned and actual achievements for the period in question. The reporting required from the SRs are as follows:

Name of Report Deadline 1 Semi-annual

Report

See Annex A and Annex B attached with the Grant agreement

Annex A-5 On-going Progress Update and Disbursement Request Section 1: Programmatic and Financial Progress Update A. Program Progress

I. Program Objectives II. Impact/Outcome Indicators III. Service Delivery Areas,

Indicators, and Targets IV. Overall evaluation of performance V. Planned changes in the program,

if any. VI. Other program results, success

stories, issues or lessons learned

B. National Program/SR Comments on the Fulfillment of Conditions Precedent and/or Special

Section 2: Financial Progress Update A. Program Expenditures Actual Expenditure Vs Budget and

Cash Forecast for Next Three Quarter

B. Cash Reconciliation for Period Covered by Progress UpdateCash Reconciliation for Period Covered by Progress Update

15 days after end of the quarter



D. Disbursement Request

Section 3: Procurement Summary Report

A. Cash Flow for 6 months D. Semi-annual Procurement Report

Section 4: Cash Request and Authorization

A. Cash Request B. Authorization

Appendix 1: Source and Use of Fund

2 Annual Report See annex C

Annual financial report Programmatic monitoring report

15 days after end of the closing fiscal year

3 Interim Assessment report

Program activities report 45 days before the program ending date

XV.3 EXTERNAL AUDIT

The Principal Recipient shall have annual financial audits conducted of Program expenditure, except as the Global Fund and the Principal Recipient may otherwise agree in writing. With the concurrence of the Global Fund, the Principal Recipient shall select an independent auditor acceptable to the Global Fund, and the audit shall be performed in accordance with terms of reference acceptable to the Global Fund.

Sub-Recipient is required to provide to the Principal Recipient a yearly external independent financial and procurement audit report covering the Global Fund Program grant and to cooperate with the Principal Recipient on audit related matters that may be required in the future. It is understood that this audit will be paid from the Sub-Recipient’s overall allocated budget under the Program granted. The audit report shall be reached the Office of the Principal Recipient within three months after the end of the period under audit.

In order to be properly conducted an annual external independent, the following Audit Scope of Work has to be complied:

The Audit will be carried out in accordance with International Standards of Auditing (ISA) published by the International Auditing Practices Committee of the



International Federation of Accountants and, will include such tests considered necessary in order to provide sufficient evidence that gives reasonable assurance that the financial statements are free from material misstatement whether caused by fraud or other irregularity or error. The auditor should state in the audit report if the audit was not in conformity with any of the above and indicate the alternative standards or procedures followed. In conducting the audit, special attention should be paid to at least the following:

a. The Program grant account of the SR has been prepared and applied in accordance with the cash basis of accounting that complies with International Public Sector Accounting Standard “Financial Reporting under the Cash Basis of Accounting”.

b. The Program grant funds have been used in accordance with the relevant financing agreements, with due attention to economy and efficiency and only for the purposes intended. The relevant financing agreement is the Memorandum of Understandings (MoA) of SRs such as CAM-102-G01-H-00-PSF1, CAM-202-G03-M-00-CNM1... etc.

c. Specifically, the auditor should examine and evaluate the following: i. Financial Statement including Statements of Sources and Uses of

Funds/Cash Flow Statement ii. Special accounts opened and operated by the SRs iii. Statements of expenditures iv. Expenses against Category in accordance with the approved budget plan v. Procurement documents (quotation/bid invitations, evaluations and awards

where appropriate) vi. Purchase contracts and purchase orders vii. Consistency of procurement of goods and services with the financial and

procurement procedures and guidelines of the Program grant of the PR and GFATM

viii. Suppliers' invoices and other evidence prior to payment ix. Accuracy of accounting records and adequacy of supporting documents x. Evidence of payment, bank records and reconciliation xi. Record of fixed assets purchased, including the physical inventory

d. The auditor is expected to issue an opinion on the implementing agency's compliance with the Conditions Precedents of Section mentioned in the MoA.

e. The covenant(s) for which an opinion will be issued, by a very specific reference to the Grant Agreement section(s) and paragraph number(s),

f. Goods and services financed have been procured in accordance with the Memorandum of Understandings (MoA) such as No. CAM-102-G01-H-00-PSF1, CAM-202-G03-M-00-CNM1... etc.



g. All necessary supporting documents and records have been kept and there is a clear audit trail between such records and the reports presented to the GFATM;

The Sub Recipient shall ensure that audit of the expenditure of Sub-Recipients in accordance with the plan approved by the Global Fund for such audits, unless the Global Fund and the Principal Recipient agree otherwise in writing.

Sub Recipient shall submit Term of Reference (TOR) for audit to the PR for prior approval if SR wish to conduct the audit outside of the scope of audit mentioned above. In addition, see the attached annex 34: Guidelines for Annual Audits of Program Financial Statements, from the Global Fund for your easy reference and guidance.



CHAPTER XVI: Government Taxation and Duties

XVI. Taxes and Duties

According to the Program Grant Agreement (PGA) between Global Fund and Ministry of Health, the assistance financed hereunder any import taxes or others similar levies shall be borne by the Royal Government of Cambodia that can be made based on the decision of the Ministry of Economy and Finance.

XVI. 2 Tax exempting

In order to avoid the delay in clearing goods and pharmaceutical products in the country, SR should submit to the office of the Principal Recipient the following documents at least two weeks before goods/pharmaceutical arrived in the country:

1. the official letter requesting for tax exemption for a specific items/goods/pharmaceutical products that purchased under the GFATM grants; and

2. a copy of the agreement and/or contract/purchase order with the supplier or contractor; and

3. a copy of evaluation report (if any); and 4. Shipping documents: airway bills/bills of lading, packing lists,

proforma invoices and/or invoices and other necessary supporting documents related to shipment of goods and pharmaceutical products.

5. Other relevant documents.

Upon the recipient of documents mentioned above, the Office of the Principal Recipient will prepare a request for the advance clearance for the SR to be further followed it up with the custom of the Ministry of Economy and Finance and then the SR will need to submit all original shipping documents mentioned above afterward to the PR’s Office for issuance of the request letter for the tax exemption to the Ministry of Economy and Finance for further following it up by the SR to get the final tax exemption letter to formalize the custom clearance.

XVI.3 Tax exemption register (Annex 24)

Ministry of Health, PR provides tax exemption letter to all imported goods. The register is maintained in the PR office indicating all letter issued to MEF. PR is also kept profile of letter issued by the MEF in the register.



CHAPTER XVII: CHART OF ACCOUNTS

XVII.1 GENERAL

The Chart of Accounts represents a series of account numbers used to record financial transactions of the office of the Principal Recipient (PR), MoH, as well as those of the Sub-Recipients. The Chart of Accounts is structured in such a way that permits continuous easy tracking of income and expenditure posted in the accounting system. The Chart provides a large variety of account numbers, descriptions and codes to enable financial reports generation on income and expenditure by account code, component and category of income and/or expenditure. The Account Codes are composed of seven symbols (two alpha numeric and five numeric) that are to be used by the office of the Principal Recipient (PR), MoH, and Sub-Recipients as demonstrated below:

First column : Two digits identify the Principal Recipient and/or Sub-Recipient; Second column : One digit identifies the type of account; Third column : One digit identifies the component of expenditure; Fourth column : Three digits identify the budget line of the expenditure.

Column: 1 two digits

Column: 2 one digit

Column: 3 one digit

Column: 4 one digit

Principal Recipient or Sub-Recipient

Type of Account Component Budget Line

PR or SR 6 0 to 5 000

Explanations for the above box giving column numbers:

PR -Identifies the abbreviation for "The Office of the Principal Recipient".

SR -Identifies the abbreviation for “”The Sub-Recipient”.

6 -Identifies the Type of Expense Account.

0 to 5 - Identifies the Component number.

000- -Identifies the Budget Line for the Expenditure.



XVII. 2 Classification of the expenditure

We use classis to classify the kind of expenditure. For example Category 1- represents Human Resource. Category 2- represents Office Equipment and Motor vehicle. Category 3- represents Monitoring and Evaluation. Category 4- represents Project Implementation. Category 5- represents Workshop and Training. Category 6- represents General Operating Cost. Category 7- represents Civil Works. Category 8- represents Consultancy Services. Category 9- represents Medical Equipment. Category 10- represents Drugs and Reagents.

See Appendixes (I) Structure Chart of Accounts

App

endi

x 1

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Expe

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Off

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Equi

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6103

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and

Eval

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)Ex

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Hum

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Expe

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020

Off

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Equi

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Mot

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MD

6103

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and

Eval

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Expe

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Res

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Off

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Veh

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Expe

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Con

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Equ

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Dru

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Expe

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Expe

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Hum

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Veh

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Expe

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Eval

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Proj

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Expe

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Res

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Proj

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Med

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Expe

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Dru

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Man

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CA

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Off

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Impa

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itiga

tion

Lists of the annexes include in the guideline

FormNo.

Descriptions Annex No.

Budget Plan and Control Form 1.A 2 Years Budget by Category Annex 1.A Form 1.B Budget Reallocation Annex 1.B Form 2 Monthly Budget Control Statement Annex 2 Form 3 Quarterly Budget Control Statement Annex 3 Form 4 Yearly Budget Control Statement Annex 4

Disbursement and Replenishment Form 5 Intended Program Results and Budget Annex A-5 Form 6 Semi-Annual Disbursement Request and

Progress Update (On-going) Annex B-6

AccountingForm 7 Cash Receipt Voucher Annex 7 Form 8 Petty Cash Payment Voucher (PCPV) Annex 8 Form 9 Check Disbursement voucher (DVC) Annex 9 Form 10 Disbursement Voucher for Money

Transferred order (DVMTO) Annex 10

Form 11 Money Transferred Order (MTO) Annex 11 Form 12 Request for Advance (RA) Annex 12 Form 13 Advanced Register (AR) Annex 13 Form 14 Reconciliation of Amount Advanced (RAA) Annex 14 Form 15 Cash Book Annex 15 Form 16 Petty Cash Book Annex 16 Form 17 Expenditure Report for Cash and Petty Cash

BookAnnex 17

Form 18 Petty Cash Replenishment Request Annex 18 Form 19 Payee Card Annex 19 From 20 Salary Supplement Schedule Annex 20 Form 21 Pay Slip Annex 21 Form 22 General Journal Annex 22 Form 23 General Ledger Annex 23 Form 24 Tax Exemption Register Annex 24 Form 25 Request for Fund for Workshop Annex 25 Form 26 Evaluation and Statement of Expenditure Annex 26 Form 27 Travel Receipt Annex 27 Form 28 Order Mission Annex 28

Report Forms Form 29 Bank Reconciliation Annex 29 Form 30 Petty Cash Reconciliation Annex 30 Form 31 Cash Count Sheet Annex 31 Form 32 Expenditure Summary Annex 32 Form 33 Use of Fund by Project Activities (PR & SRs) Annex 33 Form 34 Guideline for Annual Audits of Program

Financial Statement Annex 34

Ann

ex 1

.A

2 Ye

ar d

etai

led

Bud

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y C

ateg

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s of

Sub

-Rec

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Cam

bodi

aB

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isea

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HIV

/AID

SC

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MO

U n

umbe

r:C

AM

-102

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0/SR

......

..D

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b-re

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ent

E.C

urre

ncy:

in U

.S.$

PAR

T I:

MA

IN C

ATE

GO

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S A

ND

BU

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ET

Qua

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echa

nism

:

All

amou

nt a

re in

: Ple

ase

sele

ct c

urre

ncy

on P

age1

2. H

ealth

pro

duct

exp

endi

ture

s vs

. bud

get

(alre

ady

incl

uded

in "T

otal

act

ual"

figur

es a

bove

)

Rea

son

for V

aria

nce

On-

goin

g Pr

ogre

ss U

pdat

e an

d D

isbu

rsem

ent R

eque

st

PRO

GR

ESS

UPD

ATE

PER

IOD

Gra

nt n

umbe

r:Pr

ogre

ss U

pdat

e - R

epor

ting

Perio

d:C

ycle

:N

umbe

r:Pr

ogre

ss U

pdat

e - P

erio

d C

over

ed:

Beg

inni

ng D

ate:

Endi

ng D

ate:

Prog

ress

Upd

ate

- Num

ber:

B: A

CTU

AL

EXPE

ND

ITU

RE

VS B

UD

GET

AN

D C

ASH

FO

REC

AST

FO

R N

EXT

THR

EE Q

UA

RTE

R (F

RO

M…

….T

O…

….)

Bud

get f

or R

epor

ting

Per

iod

(1)

Act

ual E

xpen

ditu

re fo

rre

porti

ng p

erio

d (2)

Uns

pent

Bal

ance

Com

mitm

ent(3

)C

umul

ativ

e B

udge

t th

roug

h pe

riod

of

Pro

gres

s U

pdat

e (4

)

Cum

ulat

ive

Exp

endi

ture

thro

ugh

perio

d of

Pro

gres

s U

pdat

e(5

)

Rem

aini

ng B

alan

ceU

nspe

nt w

ill b

e us

ed

in n

ext q

uarte

r (7)

Firs

t Qua

rter (8

)S

econ

d Q

uarte

rTh

ird Q

uarte

rTo

tal F

orec

ast f

or

next

qua

rters

ab

c=a-

bd

ef

g=e-

fh

ij

kl=

h+i+

j+k

1. H

uman

Res

ourc

e1.

1-

-

1. 2

-

--

-

-

-

-

-

-

-

-

-

-

-

2.

Offi

ce E

quip

men

t, an

d M

otor

Veh

icle

(bik

e, m

otor

, veh

icle

) 2.

1-

-

2. 2

-

--

-

-

-

-

-

-

-

-

-

-

-

3.

Mon

itorin

g an

d E

valu

atio

n3.

1-

-

3. 2

-

--

-

-

-

-

-

-

-

-

-

-

-

4.

Pro

ject

Impl

emen

tatio

n4.

1-

-

4. 2

-

--

-

-

-

-

-

-

-

-

-

-

-

5.

Wor

ksho

p an

d Tr

aini

ng5.

1-

-

5. 2

-

--

-

-

-

-

-

-

-

-

-

-

-

6.

Gen

eral

Ope

ratin

g C

osts

6. 1

-

-6.

2-

-

-

-

-

-

-

-

-

-

-

-

-

-

7. C

ivil

Wor

k7.

1-

-

-

-

-

-

-

-

-

-

-

-

-

-

8. C

onsu

ltanc

y S

ervi

ce8.

1-

-

8.2

-

--

-

-

-

-

-

-

-

-

-

-

-

9.

Med

ical

Equ

ipm

ent

9. 1

-

-9.

2

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10. D

rugs

10. 1

-

-10

.2-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Not

e: 16

mon

ths

budg

et (u

nspe

nt p

lus

last

two

quar

ters

) whi

ch w

as p

ropo

sed

for 2

qua

rters

of l

ast d

isbu

rsem

ent r

eque

st a

nd p

rogr

ess

upda

ted

(Uns

pent

+ 2

Qua

rters

)2

Act

ual e

xpen

ditu

re in

cur

rent

per

iod

(six

mon

ths)

3A

mou

nt h

ave

been

sig

ned

cont

ract

with

con

tract

or a

nd s

uppo

sed

to b

e sp

ent i

n ne

xt p

erio

d4

Tota

l bud

get w

hich

was

sig

n ag

reem

ent

5To

tal e

xpen

ditu

re fr

om s

tarti

ng th

e im

plem

enta

tion

to th

e en

d of

repo

rting

per

iod

5U

nspe

nt a

mou

nt w

hich

pro

pose

d to

be

used

in n

ext q

uarte

r.6

This

the

orig

inal

bud

get b

y qu

arte

r whi

ch h

ave

been

sub

mitt

ed to

PR

(MoA

).7

The

gran

d to

tal o

f cas

h fo

reca

st in

this

hav

e to

sam

e w

ith th

e qu

arte

rly re

port

in s

ecto

r 3 "c

ash

reco

ncili

atio

n an

d re

quire

men

t" lin

e 8

"Tot

al fo

reca

sted

net

cas

h ex

pend

iture

by

SR

s fo

r nex

t 2 p

erio

ds."

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

Gra

nd T

otal

:

Com

men

ts

Cum

ulat

ive

Rep

ort

Bud

get a

nd A

ctua

l thr

ough

the

repo

rting

per

iod

Pro

ject

ion

for n

ext p

erio

ds (6

)

Sub

Tot

al

Sub

Tot

al

Sub

Tot

al

No.

Cat

egor

y

On-

goin

g Pr

ogre

ss U

pdat

e an

d D

isbu

rsem

ent R

eque

st

DIS

BU

RSE

MEN

T R

EQU

EST

PER

IOD

Gra

nt n

umbe

r:Pr

ogre

ss U

pdat

e - R

epor

ting

Perio

d:C

ycle

:N

umbe

r:Pr

ogre

ss U

pdat

e - P

erio

d C

over

ed:

Beg

inni

ng D

ate:

Endi

ng D

ate:

Prog

ress

Upd

ate

- Num

ber:

C. C

ASH

REC

ON

CIL

IATI

ON

FO

R P

ERIO

D C

OVE

RED

BY

PRO

GR

ESS

UPD

ATE

1. C

ash

Bal

ance

: Beg

inni

ng o

f per

iod

cove

red

by P

rogr

ess

Upd

ate

(line

6 fr

om C

ash

Rec

onci

liatio

n se

ctio

n of

the

perio

d co

vere

d

by

prev

ious

Pro

gres

s U

pdat

e):

2. C

ash

disb

urse

d to

the

SR

by

the

Prin

cipa

l Rec

ipie

nt d

urin

g th

e pe

riod

cove

red

by th

is p

rogr

ess

upda

te: (1

)

3. In

tere

st re

ceiv

ed o

n ba

nk a

ccou

nt a

nd o

ther

inco

me

rece

ived

:-

4. T

otal

pro

gram

exp

endi

ture

dur

ing

perio

d co

vere

d by

Pro

gess

Upd

ate

(val

ue e

nter

ed in

Sec

tion

1C. "

Tota

l act

ual e

xpen

ditu

res"

):-

5.

Oth

er e

xpen

ditu

res

incu

rred

(ban

k fe

es, o

ther

tran

sact

ion

cost

s, n

et e

xcha

nge

rate

gai

ns/lo

sses

):-

6. C

ash

Bal

ance

: End

of p

erio

d co

vere

d by

Pro

gess

Upd

ate:

-

D: D

ISB

UR

SEM

ENT

REQ

UES

T

Tota

l for

ecas

ted

net c

ash

expe

nditu

res

by th

e S

ub-R

ecip

ient

for t

he p

erio

d im

med

iate

ly fo

llow

ing

the

perio

d co

vere

dby

the

Pro

gres

s U

pdat

e (2

, 3) :

7. P

erio

d be

ginn

ing

date

:en

d da

te:

amou

nt a

s or

igin

ally

bud

gete

d:fo

reca

sted

am

ount

:8.

Add

ition

al q

uarte

r

(cas

h "b

uffe

r") b

egin

ning

dat

e (4) :

end

date

:am

ount

as

orig

inal

ly b

udge

ted:

fore

cast

ed a

mou

nt:

-

Cas

h B

alan

ce: E

nd o

f per

iod

cove

red

by P

rogr

ess

Upd

ate

(num

ber 6

abo

ve):

-

9. C

ash

rece

ived

from

the

Prin

cipa

l Rec

ipie

nt a

fter t

he p

erio

d co

vere

d by

Pro

gres

s U

pdat

e or

cas

h "in

tran

sit" (5

) (if a

ny):

-

10. S

R's

Dis

burs

emen

t Req

uest

from

the

Prin

cipa

l Rec

ipie

nt fo

r the

per

iod

imm

edia

tely

follo

win

g th

e pe

riod

cove

red

by th

e P

rogr

ess

Upd

ate,

plu

s ad

ditio

nal p

erio

d (c

ash

buffe

r):

-

11. D

oes

the

SR

's D

isbu

rsem

ent R

eque

st in

clud

e fu

nds

for h

ealth

pro

duct

pro

cure

men

t?

12 E

xcha

nge

Rat

e (u

sed

to tr

ansl

ate

loca

l cur

renc

y in

to: p

leas

e se

lect

cur

renc

y in

'PR

_Sec

tion

1A')

Foot

note

s:1.

Gro

ss a

mou

nt d

isbu

rsed

by

the

Sub

-rec

ipie

nt (i

.e.,

any

asso

ciat

ed b

ank

fee

or tr

ansa

ctio

n co

sts

shou

ld n

ot b

e de

duct

ed in

this

line

, but

incl

uded

in li

ne 5

: "O

ther

exp

endi

ture

incu

rred

"2.

Exp

endi

ture

s lis

ted

mus

t be

cove

red

by c

urre

nt b

udge

t for

ecas

ts3.

Tot

al fo

reca

st n

et c

ash

expe

nditu

res

shou

ld in

clud

e an

y co

mm

itmen

ts m

ade

in th

e pe

riod

cove

red

by th

e P

rogr

ess

Upd

ate

that

are

fore

cast

ed to

be

spen

t dur

ing

the

perio

d co

vere

d by

the

Dis

burs

emen

t Req

uest

.4.

Add

iona

l per

iod

(cas

h "b

uffe

r"):

disb

urse

men

t of f

unds

for Q

9 is

con

tinge

nt u

pon

the

sign

ing

of P

hase

2 o

r as

athe

rwis

e st

ipul

ate

per i

mpl

emen

tatio

n le

tter

5. "C

ash

in tr

ansi

t" in

clud

es a

mou

nts

disb

urse

d bu

t not

yet

rece

ived

by

the

SR

and

dis

burs

emen

t req

uest

s no

t yet

app

rove

d by

the

Prin

cipa

l Rec

ipie

nt.

Less

:

Add

:

Less

:

Ple

ase

expl

ain

any

varia

nce

betw

een

the

fore

cast

am

ount

and

the

amou

nts

as o

rigin

ally

bud

gete

d

On-going Progress Update and Disbursement Request

Grant numberProgress Update- Reporting Period: Cycle Number Progress Update- Period Covered: Beginning Date: End Date:Progress Update- Number:Total Procurement Budget for next six months: US$

A: CASH FLOW FOR THE NEXT 6 MONTHS FOR PROCUREMENT

N0:Financial and Procurement Categories Financial Budget

(current year)Procurement Budget

Current Year (A)Reallocation Budget if

any US$ (B)

Total Expenditure estimated for next six

months US$ (C)

ProcurementMethod

1 Human Resources

2 Office Equipment & Motor Vehicles2.1 Office Equipment2.2 Office Furniture2.3 Vehicles2.4 Motor cycles/bicycles

3 Monitoring and Evaluation

4 Project Implementation4.1 Advertsing4.2 Printing Materials

5 Workshops and Training

6 General Operating Costs6.1 Communications

7 Civil works7.1 New Constructions and Renovations

8 Consultancies ServicesRecruitment of ConsultantsAudit Fees

9 Medical Equipment & Supplies9.1 Medical Equipment9.2 Lab: Reagent & consumables9.3 Biochemistry Reagent9.4 Lab: & Clinical Equipment9.5 Mosquito Nets9.6 Long Lasting Impregnated Nets9.7 X-Ray machines and Accessories9.8 Condoms9.9 Chemicals

10 Drugs10.1 Oral Drugs10.2 Injectables10.3 Infusion10.4 Other medicines for external use10.5 Ovule10.6 Antiretroviral Medicines

Totals

Instructions to fill the form only for procurement categoriesI Fill Financial budget in the Financial budget columnii.Fill only the relevant procurement items as per SR/NP procurement planiii Procurement budget should be for current year (eg: phase I year 1 or II, Phase II year 3/4/5)iv.If the budget is reallocated then replace B instead of A

On-going Progress Update and Disbursement Request

Grant numberProgress Update- Reporting Period: Cycle Number Progress Update- Period Covered: Beginning Date: End Date:Progress Update- Number:

Total Procurement Budget for next six months: US$Total Expenditure including commitments for six months US$: US$Balance Remaining: US$

B: SEMI-ANNUAL PROCUREMENT REPORT

N0: Financial and Procurement Categories

Financial Budget (current year)

ProcurementBudget CurrentYear (A)

ProcurementBudget

Reallocationfor six months

if any US$(B)

TotalExpenditure for six months US$

(C)

Commitments(Contracts & and POs' issued not

paid) for six months US$

(D)

BalanceRemaining from

procurementBudget US$ (E)E = A or B-(C+D)

Expected date of Delivery for

CommittedGoods/Service

s

Expected for Payment for Committed

Goods/Services

Remarks

1 Human Resources

2 Office Equipment & Motor Vehicles2.1 Office Equipment2.2 Office Furniture2.3 Vehicles2.4 Motor cycles/bicycles

3 Monitoring and Evaluation

4 Project Implementation4.1 Advertsing4.2 Printing Materials

5 Workshops and Training

6 General Operating Costs6.1 Communications

7 Civil works7.1 New Constructions and Renovations

8 Consultancies ServicesRecruitment of ConsultantsAudit Fees

9 Medical Equipment & Supplies9.1 Medical Equipment9.2 Lab: Reagent & consumables9.3 Biochemistry Reagent9.4 Lab: & Clinical Equipment9.5 Mosquito Nets9.6 Long Lasting Impregnated Nets9.7 X-Ray machines and Accessories9.8 Condoms9.9 Chemicals

10 Drugs10.1 Oral Drugs10.2 Injectables10.3 Infusion10.4 Other medicines for external use10.5 Ovule10.6 Antiretroviral Medicines

Totals

Instructions to fill the form only for procurement categoriesI Fill Financial budget in the Financial budget columnii.Fill only the relevant procurement items as per SR/NP procurement planiii Procurement budget should be for current year (eg: phase1 year 1/2 or phase II year 3/4/5)iv.If the budget is reallocated then replace B instead of Av. In the remarks column indicate the name of the contractor who has not delivered goods (commitments) and date of contract

On-

goin

g Pr

ogre

ss U

pdat

e an

d D

isbu

rsem

ent R

eque

stG

ENER

AL

GR

AN

T IN

FOR

MA

TIO

NC

ount

ry:

Dis

ease

:G

rant

num

ber:

Prin

cipa

l Rec

ipie

nt:

Gra

nt S

tart

Dat

e:C

urre

ncy:

PRO

GR

ESS

UPD

ATE

PER

IOD

Prog

ress

Upd

ate

- Rep

ortin

g Pe

riod:

Cyc

le:

Num

ber:

Prog

ress

Upd

ate

- Per

iod

Cov

ered

:B

egin

ning

Dat

e:En

ding

Dat

e:Pr

ogre

ss U

pdat

e - N

umbe

r:

DIS

BU

RSE

MEN

T R

EQU

EST

PER

IOD

Prog

ress

Upd

ate

- Rep

ortin

g Pe

riod:

Cyc

le:

Num

ber:

Prog

ress

Upd

ate

- Per

iod

Cov

ered

:B

egin

ning

Dat

e:En

ding

Dat

e:Pr

ogre

ss U

pdat

e - N

umbe

r:

Sect

ion

3: C

ash

Req

uest

and

Aut

horiz

atio

n

A: C

ASH

REQ

UES

T

On

beha

lf of

the

SR

, the

und

ersi

gned

her

eby

requ

ests

the

Prin

cipa

l Rec

ipie

nt to

dis

burs

e fu

nds

unde

r the

abo

ve re

fere

nced

Agr

eem

ent a

s fo

llow

:

2. A

mou

nt re

ques

ted

in w

ords

(in:

ple

ase

sele

ct c

urre

ncy

in 'S

R_S

ectio

n 1A

')

B: A

UTH

OR

IZA

TIO

N

Sig

ned

on b

ehal

f of t

he S

ub-R

ecip

ient

(sig

natu

re o

f Aut

horiz

ed D

esig

nate

d R

epre

sent

ativ

e)

Nam

e:

Title

:

Dat

e an

d P

lacc

:

Ban

k A

ccou

nt D

etai

ls(if

diff

eren

t tha

n th

e ac

coun

t det

ails

spe

cifie

d on

MoA

:C

omm

ents

(e.g

. cha

nges

to P

R's

ban

k ac

coun

t det

ails

, "sp

lit d

isbu

rsem

ents

" to

the

PR

and

third

par

ties

etc.

):

Ow

ner o

f Ban

k A

ccou

nt:

Acc

ount

Titl

e:

Acc

ount

num

ber:

Ban

k na

me:

Ban

k ad

dres

s:

Ban

k S

WIF

T C

ode:

Ban

k C

ode:

Rou

ting

inst

ruct

ions

:

-

1.

Cas

h am

ount

requ

este

d fro

m th

e S

ub-r

ecip

ient

(fro

m S

ectio

n 2.

B li

ne 1

0, in

: ple

ase

sele

ct c

urre

ncy

in 'S

R_S

ectio

n 1A

')

The

unde

rsig

ned

ackn

owle

dges

that

: (i)

all t

he in

form

atio

n (p

rogr

amat

ic, f

inan

cial

, or o

ther

wis

e) p

rovi

ded

in th

is P

rogr

ess

Upd

ate

and

Dis

burs

emen

t Req

uest

is c

ompl

ete

and

accu

rate

; (ii)

fund

s di

sbur

sed

in a

ccor

danc

e w

ith th

is re

ques

t sha

ll be

de

posi

ted

in th

e ba

nk a

ccou

nt s

peci

fied

in M

oA u

nles

s ot

herw

ise

spec

ified

her

ein;

and

(iii)

fund

s di

sbur

sed

unde

r the

MoA

sha

ll be

use

d in

acc

orda

nce

with

the

MoA

.

Annex 7

CRV No.: Date:

Deposited by: Bank Account Number:Account Identification No.Currency: U.S.$

Date:Received by:Address:

Purpose:

Amount (in figures):Amount (in words):

Approved by: Certified by: Received and Prepared bySecretary of state responsible Manager, PR Finance officer/ Accountanfor GFATM/Chairperson, PR

_____________________ ____________________ ____________________(Name and Signatue) (Name and Signatue) (Name and Signatue) Date:.................................. Date:.................................. Date:................................

CASH RECEIPT VOUCHER

Ministry of HealthThe Office of the Principal Recipient for Global Fund to fight AIDS, TB and Malaria

Ann

ex 8

PC

PV

No.

:P

ay to

:A

ddre

ss:

Sup

porti

ng D

oc.:

No.

Dat

eD

ebit

Cre

dit

12

34

56

7

(Acc

ount

to b

e D

ebit)

Cod

eA

mou

nt

(Acc

ount

to b

e C

redi

t)C

ode

Am

ount

Brie

f des

crip

tion

of tr

ansa

ctio

n

Tota

lTo

tal

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

Man

ager

, PR

Fina

nce

offic

er/ A

ccou

ntan

tfo

r GFA

TM/C

hairp

erso

n, P

R

____

____

____

____

___

____

____

____

____

___

____

____

____

____

__(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

Dat

e:D

ate:

Dat

e:

PE

TTY

CA

SH

PA

YM

EN

T V

OU

CH

ER

Dat

e E

nter

edS

ourc

eA

ccou

nt N

ame/

Des

crip

tion

GL/

AC

No.

Am

ount

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Annex 9

DVC No.:Pay to:Address:Supporting Doc.:

No. Date Debit Credit1 2 3 4 5 6 7

(Account to be Debit) Code Amount

(Account to be Credit) Code Amount

Reference Check No. ……

Approved by: Certified by: Prepared by:Secretary of state responsible Manager, PR Finance officer/ Accountantfor GFATM/Chairperson, PR

___________________ _________________ _________________(Name and Signature) (Name and Signature) (Name and Signature)Date: Date: Date:

CHECK DISBURSEMENT VOUCHER (DVC)

DateEntered

Source Account Name/Description GL/AC No. Amount


Ann

ex 1

0

DV

MTO

No.

Pay

to:

Add

ress

:S

uppo

rting

Doc

.:

No.

Dat

eD

ebit

Cre

dit

12

34

56

7

(Acc

ount

to b

e D

ebit)

Cod

eA

mou

nt

(Acc

ount

to b

e C

redi

t)C

ode

Am

ount

Ref

eren

ce C

heck

No.

……

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

Man

ager

, PR

Fina

nce

offic

er/ A

ccou

ntan

tfo

r GFA

TM/C

hairp

erso

n, P

R

____

____

____

____

___

____

____

____

____

___

____

____

____

____

___

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)D

ate:

Dat

e:D

ate:

MO

NE

Y T

RA

NS

FER

OR

DE

R D

ISB

UR

SE

ME

NT

(DV

MTO

)

Dat

e E

nter

edS

ourc

eA

ccou

nt N

ame/

Des

crip

tion

GL/

AC

No.

Am

ount

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Annex 11

MINISTRY OF HEALTH/ THE PRINCIPAL RECIPIENT FOR GLOBAL FUND TO FIGHT AIDS, TB AND MALARIA

GRANT No. CAM 1O2-G01-H-00

P`MeBj, \f^TI

lixitesñIbEgVsac;R)ak;MONEY TRANSFER ORDER

;NTanKNnI ( CREDITED ) Beneficiary:………………………..

BANK ACCT: …………………..

BANK NAME:…………………...

ADDRESS : ………………………..

PAYABLE TO: …………………………………………..

ADDRESS : ………………………………………….

PURPOSE : …………………………………………..

cMnYnRVk'' ( AMOUNT ) IN FIGURE : (( USD…………….. ) IN WORDS : ………………………………………………..

;NBn?KNnI ( DEBITED ) 02-35-1212-A132

FnaKarCati\nkm5-Ca

sUmeKarBCUn

Ék]tþm eTsaPi)al

FnaKarCatiénkm<úCa

elx ³ 22-24 mhavifIRBHnerat1m, P~MeBj

elx03-__________MTO

es~I'bEg4rRVk'CUn:( REQUEST FOR MONEY TRANSFER TO )

-eyIg}sUmesI`FnaKarCati emt1adksac'RVk'tamcMnYnxagelIen: BIKNnIBiesssMrab' GLOBAL FUND GRANT

No.CAM-102-G01-H00 CUneTAGt/Kahk,

- rYcehIysUmCUndMNwgmkeyIg}vij nUvlT?pl\nkarGnuvt1n_sMeNIen: edayGnueRKa: .

edayeKarBd*x5g'x5s'

Annex 12

RA N.:Date:

1 Requested by:

2 Address:

3 Requested for:

4 Component:

5 Category Numer:

6 Amount advanced:

7 Total Amount in words:

8 Source of Fund Petty Cash or Special Account

Approved by: Certified by: Prepared by: Request by:Secretary of state responsible Manager, PR Finance officer/ Accountantfor GFATM/Chairperson, PR

___________________ ________________ _________________ _________________(Name and Signature) (Name and Signature) (Name and Signature) (Name and Signature)Date: Date: Date: Date:

REQUESTED FOR ADVANCED (RA)


Ann

ex 1

3

No.

Dat

eN

o.D

ate

No.

Dat

e

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

for G

FATM

/M

anag

er, P

RFi

nanc

e of

ficer

/ Acc

ount

ant

Cha

irper

son,

PR

____

____

____

____

___

____

____

____

____

___

____

____

____

____

___

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)D

ate:

Dat

e:D

ate:

Am

ount

Rei

mbu

rsed

Bal

ance

d

Tota

l

AD

VA

NC

ED

RE

GIS

TER

Ref

. RA

DV

Am

ount

adva

nced

RA

AD

escr

iptio

nA

mou

ntex

pens

edA

mou

ntR

etur

ned

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Annex 14

RAA No.:

SourceSpecial Account / Petty Cash US$Date: …………… …………

1 Amount previusly advancedDate DV/PCPV No.…………. ……………….

2 Expenses incurred (attach of invoice.)

Date Invoice No. Description ………….………….. ………… …………….. …………..………….. ………….. ………….. …………..………….. ………….. ………….. …………..

Total

3 Amount remaining

Amount outstanding (1-2) _______________________________________

Expenses incurred over amount advanced (2-1)(To be reimbursed)


___________________ _________________ ________________(Name and Signature) (Name and Signature) (Name and Signature)Date: Date: Date:

RECONCILIATION OF AMOUNT ADVANCED


Ann

ex 1

5

Ban

k's

Nam

e:A

ccou

nts

No.

:Fo

r:

Dat

eR

ef.N

o.D

escr

iptio

nC

heck

No.

GL

Cod

eD

ebit

Cre

dit

Bal

ance

12

34

56

78

Bal

ance

car

ried

forw

ard

Bal

ance

per

ban

k st

atem

ent a

s at

……

.D

iffer

ence

Rea

sons

for d

iffer

ence

……

……

……

……

……

…..

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

for G

FATM

/M

anag

er, P

RFi

nanc

e of

ficer

/ Acc

ount

ant

Cha

irper

son,

PR

____

____

____

____

___

____

____

____

____

___

____

____

____

__(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

Dat

e:D

ate:

Dat

e:

CA

SH

BO

OK

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Ann

ex 1

6

Pag

e

of

Vou

cher

No.

Dat

eP

ayee

Des

crip

tion

Acc

ount

No.

Am

ount

Pai

d i

n U

.S.$

Am

ount

Rec

eive

d in

U

.S.$

Bal

ance

in

U.S

.$

Clo

ssin

g B

alan

ce:

Sum

mar

y of

Tot

al D

isbu

rsem

ents

by

Obj

ect C

ode

Acc

ount

Cod

eA

mou

nt in

U.S

.$ App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

Man

ager

, PR

Fina

nce

offic

er/ A

ccou

ntan

tfo

r GFA

TM/C

hairp

erso

n, P

R

____

____

____

____

___

____

____

____

____

___

____

____

____

__(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

Dat

e:D

ate:

Dat

e:

Tota

l rep

leni

shm

ent r

ecei

ved:

PE

TTY

CA

SH

BO

OK

For t

he M

onth

of:_

____

____

____

____

Tota

l P. C

. Dis

burs

emen

ts to

be

repl

enis

hed:

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Annex 17

Covering the period from ToCurrency:

Account No. Cash Book Petty Cash Book Total(Allotment Code) (Amount in U.S.$) (Amount in U.S.$) (Amount in U.S.$)

Total: U.S $ U.S $ U.S $

Approved by: Certified by: Prepared by:Secretary of state responsible for GFATM/ Manager, PR Finance officer/ AccountantChairperson, PR


EXPENDITURE REPORT FOR CASH AND PETTY CASH BOOK


Annex 18

PCRR No.:Date:

Agreed Petty Cash Level : U.S.$

Cash in Petty Cash Box: U.S.$

Replenishment: U.S.$

Approved by: Certified by: Requested by:Secretary of state responsible Manager, PR Finance officer/ Accountantfor GFATM/Chairperson, PR


PETTY CASH REPLENISHMENT REQUEST


Annex 19

Name of Payee:Address:

Date Voucher No. Description Amount in USD

PAYEE CARD

Total:


Annex 20

No. Staff Member 's Name Funder Amount in

U.S.$Less Advance Paid

U.S.$ Net Payment U.S.$



SALARY SUPPLEMENT SCHEDULEFor the month of :

Total:


Annex 21

PS No.:

Date:

Pay to the order of:

Amount:

Amount in word:

Month of:

Received by: Paid by:

____________________ ____________________(Name and Signature) (Name and Signature)Date: Date:

PAY SLIP


Ann

ex 2

2

GJ

No.

:

No.

Dat

eD

ebit

Cre

dit

12

34

56

7

(Acc

ount

to b

e D

ebit)

Cod

eA

mou

nt

(Acc

ount

to b

e C

redi

t)C

ode

Am

ount

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

for G

FATM

/M

anag

er, P

RFi

nanc

e of

ficer

/ Acc

ount

ant

Cha

irper

son,

PR

____

____

____

____

___

____

____

____

____

___

____

____

____

____

___

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)D

ate:

Dat

e:D

ate:

Sou

rce

Am

ount

GE

NE

RA

L JO

UR

NA

L

GL/

AC

No.

Dat

e E

nter

edA

ccou

nt N

ame/

Des

crip

tion

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Ann

ex 2

3

Acc

ount

Nam

eA

ccou

nt N

o.

No.

Dat

eD

ebit

Cre

dit

Bal

ance

12

34

56

78

9B

alan

ce b

roug

ht fo

rwar

d

Bal

ance

car

ry fo

rwar

d

GE

NE

RA

L LE

DG

ER

Acc

ount

GL

No.

:

Des

crip

tion

Dat

e E

nter

edG

J/D

VFi

nanc

ing/

C

ateg

ory

Acc

ount

cod

e

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Ann

ex 2

4

Sr.N

o.C

ontra

ct R

ef.

Dat

eN

o.

PC

SS

No.

Cte

gory

No.

Con

tract

orS

uppl

ier

Nam

e/A

ddre

ss

Con

tract

Val

ue

Dat

eN

o.

BL/

No.

Ai

rway

Bill

N

o.

Des

crip

tion

of g

oods

and

se

rvic

es

Invo

ice

Am

ount

s

App

rova

lD

ate

for

Taxe

sE

xem

p

Cus

tom

sD

ecla

tion

Exc

hang

eR

ate

Dat

eN

o.

Cus

tom

sD

utie

sS

peci

ficTa

x

Pub

liclig

htin

gTa

xV

AT

Tota

llo

cal

Cur

ency

App

rove

d by

:C

ertif

ied

by:

Pre

pare

d by

:S

ecre

tary

of s

tate

resp

onsi

ble

for G

FATM

/M

anag

er, P

RFi

nanc

e of

ficer

/ Acc

ount

ant

Cha

irper

son,

PR

____

____

____

____

___

____

____

____

____

___

____

____

____

____

___

(Nam

e an

d S

igna

ture

)(N

ame

and

Sig

natu

re)

(Nam

e an

d S

igna

ture

)D

ate:

Dat

e:D

ate:

Invo

ice

Ref

.

Taxe

s an

d D

utie

s (L

ocal

Tax

es)

Tax

Exe

mpt

ion

Reg

iste

r

Min

istr

y of

Hea

lthTh

e O

ffice

of t

he P

rinci

pal R

ecip

ient

for G

loba

l Fu

nd to

figh

t AID

S, T

B a

nd M

alar

ia

Annex 25

SECTION: A. TECHNICAL DETAILS/PROPOSAL

A1. Component:

A2. Title of the Activity:

A3. Brief Description of Activity:

A4. Relevance of Activity:

A5. Main Objectives of Activiy:

A6. Outputs of Activity:

A7. List of Participants/Facilitators:

A8. Dates: A9. Venue (s):A10 Implementing UnitA11 Funds required by (date)

Final Expenditure Reports for clearance of the advance paid must be submitted within 10 working days of the completion of the activity.

REQUEST FOR FUNDS


Annex 25

SECTION: B. PROPOSED BUDGET DETAIL ( in U.S.$)B 1. National Workshop/Seminar/Training Course/Coordinating Meeting

Amount in U.S.$B1.1 Transport Costs for Participants

B1.2 Per Diem for Participants (please show calculation details):

Number of participants Number of days, including Per diem ratetravel time, if application used

x x =x x =

B1.3 Transport Costs for Resource PersonsB1.4 Per Diem for Resource Persons (please show calculation details):

Number of participant Number of days, including Per diem ratetravel time, if application used

x x =x x =

B1.5 Rental of Premises

B1. 6 Rental of Equipment (auto-visual; phocopier; etc.)

B1. 7 Other Transportation Costs (not included in B1.1or B1.3 above)

B1. 8 Printing Costs ( not included in B2 below)

B1. 9 Training Material (including stationary and other supplies)

B1. 10 Miscellaneous (not to exceed 10% of the total amount requested)

B2. OTHER LOCAL COSTS(Not falling under B1 above such as per diem supplements, office supplies, running costs of vehicles, cost of printing/translating documents)

Amount

Implementing Unit:___________________________________Name:_____________________________________________

Sinature:___________________________________________

Date:______________________________________________

Thank you for completing this request form. Please submit to the Office of Principal Recipient at least 10 working days in advance for processing and approval

TOTAL AMOUNT REQUESTED (B1+B2):

Sub-Total, Section B1:

Description


Annex 25

SECTION :C. APPROVAL (For use by the Office of the Principal Recipient only)

Brief comments on the relevance of the request:

(Name and Title of Responsible Officer)Brief comments on the relevance of the request:

(Name and Title of Responsible Manager)

Approved by:

Name and SignatureDate:_____________________________

Annex 26

SECTION: A. TECHNICAL EVALUATION REPORT

A1. Component:

A2. Title of the Activity:

A3. Main Objectives of Activiy:

A4. Actual Outputs of Activity:

A5. Conclusion/Recommendation (include overall evaluation of the activity)

EVALUATION AND STATEMENT OF EXPENDITURES


Annex 26

SECTION: B. SUMMARY OF EXPENSES ( in U.S.$)B 1. National Workshop/Seminar/Training Course/Coordinating Meeting

Budgeted Actual BalanceParticipants

B1.1 Transport Costs for ParticipantsB1.2 Per Diem for Participants

Resource personsB1.3 Transport Costs for Resource PersonsB1.4 Per Diem for Resource Persons

B1.5 Rental of PremisesB1. 6 Rental of EquipmentsB1. 7 Other Transportation CostsB1. 8 Printing CostsB1. 9 Training MaterialB1. 10 Miscellaneous (specify)


The receipts and the lists of participants and resource persons should be attached to this statement of expendituresB2. Other Local Costs

(Not falling under B1 above, e.g., per diem supplements, office supplies, running costs of vehicles, cost of printing/translating documents)

Budgeted Actual Balance

SECTION: C. BALANCE REMAINING

Any unspent balance should be returned to the Office of the Principal Recipient.

Submitted by:Implementing Unit:___________________________________Name:_____________________________________________

Sinature:___________________________________________Date:______________________________________________

SECTION:D. APPROVAL (For use by the Office of the Principal Recipient only)

Description


BALANCE TO BE REFUNDED:

TOTAL AMOUNT REQUESTED (B1+B2):

TOTAL MONEY RECEIVED:DEDUCT: TOTAL EXPENSES (B1+B2):

Annex 26

Brief comments on the relevance of the request:

(Name and Title of Responsible Officer)Brief comments on the relevance of the request:

(Name and Title of Responsible Manager)

Approved by:

Name and SignatureDate:_____________________________

Annex 27

- lixit]eTÞsnamelx³ ..................................................... cuHéf¶TI³ ...........................................

Mission Order No. Date

- )aneFVIdMeNIrBI³ .................................................... eTAdl; ...........................................

Travel from:

- meFüa)ayeFVIdMeNIr³ .................................................................................................................

Mode of Travel

- tMél³ erol .................................................................................................................

Price

eQaH nig htßelxaGñkeFVIdMeNIr

- lixit]eTÞsnamelx³ ..................................................... cuHéf¶TI³ ...........................................

Mission Order No. Date

- )aneFVIdMeNIrBI³ .................................................... eTAdl; ...........................................

Travel from:

- meFüa)ayeFVIdMeNIr³ .................................................................................................................

Mode of Travel

- tMél³ erol .................................................................................................................

Price

eQaH nig htßelxaGñkeFVIdMeNIr

htßelxa niigRtasignature and Seal

b½NÑcMNaymeFüa)ayeFVIdMeNIr

b½NÑcMNaymeFüa)ayeFVIdMeNIr

karbBa¢ak;BIGCJaFrmUldæanCertificated by Local Authority

karbBa¢ak;BIGCJaFrmUldæanCertificated by Local Authority

htßelxa niigRtasignature and Seal

Annex 28

bnÞb; 201/ PR/CDC Dept. RksYgsuxaPi)al elx 151-153 rukçvifIkm<úCaeRkam/ PñMeBj/ km<úCa TUrs½BÞ³ ¬855-23¦427236¼724914/ TUrsar³ ¬855-23¦ 723832

RBHraCaNacRkkm< úCa

Cat i sasna RBHmhakSRt

RksYgsuxaPi)al

kariyal½yTTYlCMnYypÞal;BImUlniFiskl

elx ³ ..….................

lixit]eTÞsnamMission Order

¬eRbIR)as;kñúgKMeragfvikarbs;mUlniFiskl sMrab;RksYgsuxaPi)al¦

elak- elakRsI dUcmannamxageRkamenH RtUv)ancat;taMg[eTAbMeBjebskkmenA ³ extþ¼Rkug > > > > > > .

l>rNo

nam nig namRtkUl Names

sBa¢atiNationality

GtþsBaØaNb½NÑelxI.D Number

1

2

srubcMnYn ³ XX nak;

mUlehtu ³ > > > > > > > > > > > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >. Purpose :. Assessment Study for Organizing Accounting System.

ecjdMeNIr ³ éf¶TI xx-xx-xxxxDeparture :

putkMNt; ³ éf¶TI xx-xx-xxxxend of mission :

meFüa)ayeFVIdMeNIr ³ > > > > > > > > > > .Means of transport

raCFanIPñMeBj éf¶TI Ex qñaM 200RbFankmviFImUlniFiskl Chairman of the PR

cmøgCUn ³

- mnÞIrsuxaPi)alextþ-Rkug

- GgÁPaBsamuI

- Éksar

Annex 28


RksYgsuxaPi)al

kariyal½yTTYlCMnYypÞal;BImUlniFiskl

elx ³ ..….................

lixiteFIVdMeNIrTravel Voucher

¬eRbIR)as;kñúgKMeragfvikarbs;mUlniFiskl sMrab;RksYgsuxaPi)al¦

pþl;[ ³ > > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > > .Name :

zan³ ³ > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > >> > > > > > > > > .Position :

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meFüa)aydwknaM ³ > > > > > > > > > > > .Means of transport

raCFanIPñMeBj éf¶TI Ex qñaM 200RbFankmviFImUlniFiskl Chairman of the PR

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nig eTAdl;Departure and destination

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(Duration of stay)

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PMñeBj (P.Penh)

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RbFanRKb;RKgEpñkmUlniFisklThe Manager of PR

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Cat i sasna RBHmhakSRt

Annex 28


TIkEnøgecjdMeNIr

nigeTAdl;Departure and destination

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evlaem:ag (Date)

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(Duration of stay)

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TIkEnøgmkdl;……… . . ( Arrival at )

TIkEnøgecjdMeNIr……. . . Departure from

éf¶TI …………...

éf¶TI …………...

TIkEnøgmkdl;……… . . ( Arrival at )

TIkEnøgecjdMeNIr……….Departure from

éf¶TI …………...

éf¶TI …………...

TIkEnøgmkdl;…………( Arrival at )


éf¶TI …………...

éf¶TI …………...

TIkEnøgmkdl;……….( Arrival at )


éf¶TI …………...

éf¶TI …………...

Annex 29

NBC Account No…………………………

For the month of

DATE AMOUNT

January 0, 1900 Balance per NBC Bank Statement -$ line 1

January 0, 1900 Balance per Quick Books Check register -$ line 2

Bank balance is higher or lower than Quick Books register -$ line 1 minus line 2

Explanation of Difference

NBC Balance -$ _ Check No._______________written to______________on ___________not yet cleared bank as ______________

Adjusted BalanceEqual to Quick Books Register Balance -



SPECAL ACCOUNT STATEMENT RECONCILIATION STATEMENT


Annex 30

Currency Note Quantity Amount

US Dollars

100 - -

50 - -

20 - -

10 - -

5 - -

2 -

1 - -

Sub total ( I ) US$ -$ Khmer Riel

100,000 -

50,000 -

10,000 -

5,000 -

2,000 -

1,000 -

500 - -

200 - -

100 - - Sub total Riel - Exchange rate

1 USD = 3,900.00 RielsSub total ( II ) US$ - Grand Total ( I ) +( II ) US$ -

Approved by: Certified by: Counted bySecretary of state responsible Manager, PRfor GFATM/Chairperson, PR

___________________ ___________________ ___________________(Name and Signature) (Name and Signature) (Name and Signature)Date: Date: Date:

Petty CashFor the Month of

CASH COUNT SHEET


Annex 31

For the month of January-00

DATE AMOUNT

January 0, 1900 Balance Per Petty Cash Journal line 1

January 0, 1900 Balance per Quick Books Petty Cash account register line 2

Bank balance is lower than Quick Books register -$ line 1 minus line 2

Explanation of Difference -

Petty Cash Balance -$

Adjusted BalanceEqual to Quick Books Register Balance -



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A NN EX 34

THE GLOBAL FUND to Fight AIDS, Tuberculosis and Malaria

Guidelines for Annual Audits of Program Financial Statements

Part 1: Introduction

1. A core component of the Global Fund’s fiduciary framework is the audit of Principal Recipients (PRs) and sub-recipient program financial statements. In accordance with the relevant sections of the Grant Agreement, the expenditures of a Principal Recipient and sub-recipients are required to be externally audited on an annual basis. The Global Fund does not require a consolidated financial statement of the PR and sub-recipient receipts and expenditures for audit purposes.

2. The key features of the Organization for Economic Cooperation and Development (OECD) Development Assistance Committee (DAC) Task Force on Donor Practices Good Practice Reference Paper on Reporting on Financial Aspects and Auditingform the foundation of the Global Fund’s audit policy framework. These key features include:

A single annual external audit of the program financial statements fulfills all Global Fund requirements for Principal Recipient audits (i.e., a separate report on the bank account or periodic Disbursement Requests and Progress Updates is not required) The specimen guidelines Terms of Reference developed by the OECD DAC harmonization work are suggested for use by the PR in developing external audit Terms of Reference (see Annex 1), Where the Global Fund co-finances a program with other donors (e.g., as part of a SWAp arrangement), a single audit report covering all program expenditures is acceptable as long as the Global Fund grant and expenditures for program purposes can be clearly identified, Audit reports are due within six months of the end of a PR’s fiscal year, While applicable international audit standards should be used for conducting the audit, national standards are acceptable where these are consistent with the international standards in all material respects.

3. For the exceptional cases where multilateral organizations assume the role of Principal Recipients, the audit policies of these organizations will apply.

Note: The Principal Recipient audit is separate from any audit or inspection that may be performed by the Global Fund or other parties pursuant to the Grant Agreement.

Part 2: Operational Policies and Practices

4. Auditor Selection – As part of the Financial Management and Systems Assessment performed by a Local Fund Agent (LFA) prior to the signing of a Grant Agreement between the Global Fund and a Principal Recipient, the LFA reviews the PR’s selected auditor and advises the Global Fund on the acceptability of that auditor. The Global Fund decides whether to accept the auditor. It is the Global Fund’s general policy that if a PR’s existing auditor is acceptable to other donors, that auditor will be acceptable also to the Fund. In cases in which a PR does not have experience with donor-financed projects or the existing auditor is not acceptable to other donors, the LFA will advise the Global Fund on the acceptability of the auditor. Note 1 of the OECD/DAC Good Practice Reference Paper on Reporting on Financial Aspects and Auditing provides guidance on determining the acceptability of an auditor.

5. In most cases, the same auditor who performs the annual audit of a Principal Recipient will also be the auditor for the Global Fund program so that a single, comprehensive audit can be performed. For public sector entities, this may be the country’s Supreme Audit Institution.

6. The preferred approach is that the auditor is selected by a Principal Recipient prior to Grant Agreement signing. If this is not the case, the selection of the auditor should be done within the first six months of program implementation.

7. Audit Terms of Reference – To assist a Principal Recipient in engaging the auditor, specimen guidelines for audit Terms of Reference are provided in Annex 1. The Local Fund Agent reviews the PR’s audit Terms of Reference and advises the Global Fund on the acceptability of the Terms of Reference.

8. Due Date – The audit report, including the management letter noting deficiencies in the PR’s internal controls, should be received by the Global Fund from a Principal Recipient within six months after the end of the PR’s fiscal year. The Local Fund Agent receives the audit report on behalf of the Global Fund.

9. Audit Fees – The fees normally associated with the regular annual audit of the entire financial statements of a Principal Recipient which would be incurred regardless of the Global Fund grant are not financed by the Global Fund. Actual incremental audit fees associated with fulfilling the Global Fund audit requirements may be financed through the grant.

10. Format and Content of Audited Financial Statement – The format of the annual Statement of Sources and Uses of Funds (Cash Flow Statement) of the program should typically be derived from a Principal Recipient’s normal reporting systems. The Statement of Sources and Uses of Funds provided as an appendix to the periodic Disbursement Requests and Progress Updates should be in the same format and content as the annual financial statement. An audit of a PR’s overall financial statements without specification of the program sources and uses of funds is not adequate.

11. Programs with Co-Financing – Program financial statements should cover the entire program, regardless of the financing source. In such cases, a single audit report covering the entire program, including all sources of funds, is acceptable, as long as the Global Fund grant and expenditures for program purposes can be clearly identified.

12. Sub-recipients – The annual audit of a Principal Recipient should cover the PR’s receipts and expenditures, not a consolidated financial statement of the PR and sub-recipient receipts and expenditures. As part of its monitoring of grants to sub-recipients, a Principal Recipient must require all sub-recipient programs to be audited using an approach that is similar to the Global Fund’s Guidelines for Audit of Program Financial Statements. The PR must provide the Global Fund with a plan of how the audits of the sub-recipients will be carried out. The audits of the sub-recipients are submitted to the PR, who forwards a copy of these audit reports to the Local Fund Agent. The LFA, as part of its monitoring of PR implementation, reviews the PR’s audit policies and implementation of those policies.

Part 3: Follow up on Audit Findings

13. As part of its monitoring of grant implementation by a Principal Recipient, the Local Fund Agent receives and reviews the PR’s audit report and management letter. The LFA also receives and reviews the audit reports of sub-recipients as forwarded by the PR. Where the audit findings identify capacity building needs or inappropriate expenditures financed by the Global Fund, the LFA recommends remedial actions to the Global Fund. Audit findings and recommendations will be discussed with the PR. PRs are encouraged to engage their development partners or other sources to assist in fulfilling necessary improvements in internal controls and other capacity building needs.

14. If the internal control deficiencies or other audit findings are significant, resulting in a Principal Recipient not being able to demonstrate accountable use of the grant proceeds, future disbursements and/or financing by the Global Fund may be reduced, halted or made contingent upon correction of the deficiencies. The Local Fund Agent reviews the PR’s progress in implementing the audit recommendations as part of its ongoing monitoring function.

15. Where the audit identifies inappropriate expenditures financed by the Global Fund, the Fund, in accordance with the Grant Agreement, may request a refund from the Principal Recipient of the amount of the inappropriate expenditures.

Part 4: Roles and Responsibilities

16. A Principal Recipient engages the auditor using Terms of References, facilitates the carrying out of the audit, and submits the audit report to the Global Fund (through the Local Fund Agent). The PR responds to and implements audit findings and recommendations, as appropriate. Where the PR makes grants to sub-recipients, the PR is responsible for developing and implementing an adequate audit plan for the sub-recipient program expenditures. The PR forwards the audit reports received from sub-recipients to the LFA.

17. The Local Fund Agent reviews the acceptability of the auditor, the Terms of Reference and the Principal Recipient’s sub-recipient audit plan. When the audit reports are received from the PR, the LFA reviews the audit findings and recommendations, and advises the Global Fund on potentially necessary actions. The LFA also reviews the audit reports of sub-recipients, as received from the PR. As part of its monitoring activities, the LFA reviews the PR’s implementation of the audit findings and recommendations.

18. The Global Fund decides on the acceptability of the auditor, Terms of Reference and sub-recipient audit plan and on appropriate remedial actions in response to audit findings and recommendations.

Annex 1: Specimen Guidelines for Terms of Reference for Audits of Global Fund-Supported Programs

This document is based on the "Specimen Terms of Reference (TOR) for Donor-Supported Projects and Sector Programs" developed by the Organization for Economic Cooperation and Development – Development Assistance Committee (OECD-DAC) on Financial Harmonization and is intended to provide guidance to the Principal Recipient (PR), Local Fund Agent (LFA) and the Global Fund in agreeing on audit Terms of Reference for Global Fund-supported programs. Those TOR components that are considered appropriate for a particular program should be selected, inappropriate items omitted, and additional matters included, where considered necessary.

Appendix 1 to this Specimen Guidelines TOR describes the qualifications of the auditor and may help in the process of selecting auditors.

Appendix 2 is a sample special purpose audit report for a public sector entity.

Part 1: Background

1. The background section of the audit TOR should include a brief summary of the Principal Recipient’s (PR) accounting and financial management practices. There should be a broad description of the program in the context of its contribution to achieving the goals of the PR. The auditor should understand the "purpose for which the funds are intended" in the context of program objectives as well as in terms of the specific budget for the program.

2. Financial statements of the Principal Recipient that provide sufficient disclosure of the receipts and disbursements of the program and of relevant information in the notes to the financial statements should normally meet the needs of the Global Fund. Where financial statements do not provide this information, a separate special purpose financial statement with a special purpose audit report would be expected. This would normally take the form of a Statement of Sources and Uses of Funds (Cash Flow Statement).

Part 2: The Principal Recipient (PR)

3. This section should contain a description of the Principal Recipient including the physical address, phone numbers, fax numbers, web sites and general e-mail addresses. A brief summary of the financial management assessment of the program PR should be included, together with a reference that the full financial management assessment would be available to the auditor. Other details could include:

An organization chart

A list of senior officers together with their contact details

A list of the contact persons responsible for accounting, financial management and internal audit together with phone numbers and email addresses

A description of the program including the program budget by major expenditure categories and the sources of all funding for the program.

A statement that any program assessment or appraisal reports (if applicable) would be available to the auditor should be included.

Part 3: Accounting Standards

4. This section should include a description of the accounting standards followed for the program and whether they are consistent with the Principal Recipient’s accounting standards. Any deviations from standard accounting practices should be specified. Any deviations between the actual accounting standards applied and international practice as embodied in either International Accounting Standards (IAS) published by the International Accounting Standards Board or the draft International Public Sector Accounting Standards (IPSAS) on Cash Accounting

published by the Public Sector Committee (PSC) of the International Federation of Accountants may also be described.

Part 4: Reporting Standards

5. The usual format of reporting for a non-revenue program is a Statement of Sources and Uses of Funds (Cash Flow Statement). The format of the accounting report should be provided. The format should include a list of funding sources to be reported separately as well as a list of the categories for uses of funds for reporting purposes. These uses of funds categories should normally be the same as those used by the Principal Recipient for its regular reporting, and should be the same as those used in the Statement of Sources and Uses of Funds (Cash Flow Statement) provided as an annex to the Principal Recipient’s periodic Disbursement Requests.

6. The Statement of Sources and Uses of Funds (Cash Flow Statement) format should normally include the current reporting period compared with the annual budget and accumulative figures from the commencement of the program compared with the total program budget.

7. The date by which the program accountants will prepare a draft Statement of Sources and Uses of Funds (Cash Flow Statement) together with the agreed supporting schedules should be specified. Audited special purpose financial statements should be issued within about four to six months after the end of the fiscal period and need to be received by the Global Fund within six months after the end of the fiscal period.

Part 5: Available Facilities 8. There should be a description of the nature and the location of all records

belonging to the program. This list should specify those records kept at the Principal Recipient's headquarters and those that are located at other offices. If computers are used to record transactions relating to the program a description of the computer specifications needs to be provided together with a description of the operating software.

9. The TOR should state that the auditor would have full and complete access at any time to all records and documents (including books of account, legal agreements, minutes of committee meetings, bank records, invoices and contracts etc.) and all employees of the entity. The auditor should be advised that he/she has a right of access to banks and depositories, consultants, contractors and other persons or firms engaged by the program management. If an auditor may not have unrestricted access to any records, person or location during the course of the audit, this restriction should be clearly defined, with reasons, in the TOR.

Part 6: Audit Scope

Part 6.1: Scope of Work

10. The scope of the audit should be sufficiently clear to properly define what is expected of the auditor but not in any way restrict the audit procedures or techniques the auditor may wish to use to form an opinion. It should specify at least the following:

A definition of the entity or the portion of an entity that is subject to audit,

The audit will be carried out in accordance with either ISA1 or INTOSAI2

auditing standards

The audit period covered will include the current reporting period. Issues relevant for the accumulative reporting period (from inception of the program) will rely upon the audit work of previous auditors, if necessary through communication with them.

Sufficient audit evidence will be gathered to substantiate in all material respects the accuracy of the information contained in supporting schedules attached to the Statement of Sources and Uses of Funds (Cash Flow Statement).

11. The TOR should require the auditor to state in the audit report if the audit was not in conformity with any of the above and indicate the alternative standards or procedures followed.

12. The scope section of the TOR should clearly indicate whether the auditor is expected to issue an opinion on the implementing agency's compliance with any specific covenants. This section should specifically state:

The auditor is not an arbitrator in any disagreements between the PR and the Global Fund,

The covenant(s) for which an opinion will be issued, by a very specific reference to the Grant Agreement section(s) and paragraph number(s),

13. A copy of the Grant Agreement between the PR and the Global Fund will be provided to the auditor. Copies of all correspondence between the PR and the Global Fund relating to compliance, calculation of compliance or interpretation of definitions used in the covenants will be provided.

Part 6.2: The Audit Report

14. The TOR should clearly indicate expected content of the auditor’s opinion. This would include at least the following:

That it is a special purpose report and its intended use,

Accounting standards that have been applied and indicate the effect of any deviations from those standards,

The audit standards that were applied (either INTOSAI standards, ISAs, or national standards that comply with one of these in all material respects,

The period covered by the opinion,

1. International Standards of Auditing (ISA) published by the International Auditing Practices Committee of the International Federation of Accountants

2. International Organization of Supreme Audit Institutions

Whether the specified Statement of Sources and Uses of Funds (Cash Flow Statement) and supporting schedules present fairly the cash receipts and disbursements for the program and that the funds were utilized for the purposes defined by the funding agreement(s).

15. This section should also indicate the due date for submission of a draft audit report and the signed audit report to the management of the program.

Part 6.3: The Management Letter

16. The TOR should specify that the auditor will submit a management letter at the completion of the audit. Guidance should be provided regarding the topics/issues to be covered in the management letter. At least the following topics/issues should be included:

An assessment of the program's internal control system with equal emphasis on (i) the effectiveness of the system in providing the program management with useful and timely information for the proper management of the program and (ii) the general effectiveness of the internal control system in protecting the assets and resources of the program.

A description of any specific internal control weaknesses noted in the financial management of the program and the audit procedures followed to address or compensate for the weaknesses. Recommendations to resolve/eliminate the internal control weaknesses noted should be included.

Appendix 1: Qualifications of an Auditor

1. The TOR should state that the auditor must be completely impartial and independent from all aspects of management or financial interests in the entity being audited or those of its implementing/supervising agency or directly related entities. The auditor should not, during the period covered by the audit nor during the undertaking of the audit, be employed by, serve as director for, or have any financial or close business relationships with any senior participant in the management of the entity. It may be appropriate to remind an auditor of any existing statutory requirements relating to independence and to require an auditor to disclose any relationship that might possibly compromise his/her independence.

2. The auditor should be experienced in applying either ISA or INTOSAI audit standards, whichever is applicable for this audit. The auditor must employ adequate staff with appropriate professional qualifications and suitable experience with ISA or INTOSAI standards, including experience in auditing the accounts of entities comparable in size and complexity to the entity being audited.

3. Curriculum Vitae (CVs) should be provided to the client by the principal of the firm of auditors who would be responsible for signing the opinion, together with the CVs of managers, supervisors and key personnel proposed as part of the audit team. It would be appropriate to indicate required/minimum professional qualifications necessary for the senior auditors/principals responsible for the audit. CVs should include details on audits carried out by the applicable staff, including ongoing assignments indicating capability and capacity to undertake the audit.

Appendix 2: Sample Audit Report for Public Sector Entity

Auditor's report to: The Director, ABC Program Ministry of Health of the Government of XYZ

We have audited the accompanying special purpose Cash Flow Statement of the ABC Program for the year ended 31 December, 20XX and cumulatively since inception of the program. This statement is the responsibility of the ABC Program management. Our responsibility is to express an opinion on the accompanying statement based on our audit.

We conducted our audit in accordance with (either International Standards on Auditing promulgated by the International Federation of Accountants or Auditing Standards promulgated by the International Organization of Supreme Audit Institutions). These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall statement presentation. We believe our audit provides a reasonable basis for our opinion.

The ABC Program management's policy is to prepare the accompanying statements on the cash receipts and disbursements basis in conformity with (either International Public Sector Accounting Standard for Cash Accounting or the National Accounting Law of 19XX of XYZ Country). On this basis cash receipts are recognized when received and cash expenditures are recognized when paid rather than when incurred.

In our opinion, the accompanying statement referred to above gives a true and fair view of (or presents fairly, in all material respects) the cash receipts and disbursements of the program during the year ended 31 December 20XX and cumulatively since inception of the program in accordance with (either International Public Sector Accounting Standard XX or the National Accounting law of 19XX of XYZ Country), described in Note X.

Our audits were conducted for the purpose of forming an opinion on the special purpose financial statement taken as a whole. [Use the following section as required] The accompanying special purpose Schedule of Funding Source Reconciliation and Schedule of Major Contractual Amounts Outstanding as at 31 December 20XX and 20XY, are presented for purposes of additional analyses and are not required parts of the special purpose financial statement. Such information has been subjected to the auditing procedures applied in the audits of the special purpose financial statements and in our opinion is fairly stated in all material respects in relation to the special purpose financial statements taken as a whole.

This report is intended solely for the information and use of the Global Fund to Fight AIDS, Tuberculosis and Malaria, and the Government of XYZ Country as funding

agencies of the ABC Program and for submission to these funding agencies and should not be used for any other purpose.

Date AUDITOR'S SIGNATURE

KINGDOM OF CAMBODIA The Principal Recipient For The Global Fund to Fight AIDS, TB and Malaria...

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Transcript of KINGDOM OF CAMBODIA The Principal Recipient For The Global Fund to Fight AIDS, TB and Malaria...