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LOCAL OPERATIONAL MANUAL

WW-GVC oPT

Version n. 5 (March/2020)

Approved by Internal Control and Quality Unit

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INDEX

ANNEXES ...................................................................................................................................................... 4

Foreword ....................................................................................................................................................... 5

1. OFFICE AND PERSONNEL MANAGEMENT .................................................................................. 6

1.1 Office management ......................................................................................................................... 6

1.2 Management and use of goods by the personnel ................................................................... 7

1.3 Expatriate personnel management ................................................................................................... 8

1.4. Guesthouse/office management .................................................................................................... 11

1.5 Selection process for local personnel ........................................................................................... 11

1.6 Personnel appraisal ........................................................................................................................... 12

1.7 Management of personnel complaints/problems........................................................................ 13

1.8 Management of complaints/suggestions by the beneficiaries ................................................ 13

2. FINANCE, ACCOUNTING AND ADMINISTRATION .................................................................... 15

2.1 Responsibilities ................................................................................................................................... 15

2.2 Cash Management .............................................................................................................................. 16

2.3. Management of bank accounts ...................................................................................................... 19

2.4 Checks management ......................................................................................................................... 22

2.5 Planning budgets and fund transfers modalities ........................................................................ 23

2.5.1 Country Core Budget ..................................................................................................................... 24

2.6. Management of local funds ............................................................................................................. 24

2.7 Anticipating expenses from not dedicated bank accounts ...................................................... 25

2.8. Payment of expenses........................................................................................................................ 25

2.9. VAT and any local taxes ................................................................................................................... 27

2.10. Per diem/refunds ............................................................................................................................. 28

2.11 Keeping accounts and financial reports ..................................................................................... 28

2.11.1 Managing accounting documents of WW-GVC ....................................................................... 28

2.11.2 Agreements with local/international partners – MoU .............................................................. 31

2.11.3 Management of the local/international partners’ accounting documentation....................... 32

2.11.4 Control on progress status of project expenditures ................................................................ 32

2.11.5 Financial Reporting ....................................................................................................................... 33

2.12. Control systems ............................................................................................................................... 33

2.13. Management of currency exchanges .......................................................................................... 34

2.14. Amortization procedures ............................................................................................................... 34

2.15. Donation of project’s goods and works ..................................................................................... 35

3. PROCUREMENT .................................................................................................................................... 36

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3.1. General rules....................................................................................................................................... 36

3.2. Purchase of goods, services and works ...................................................................................... 37

3.3.- Contracts and invoices ................................................................................................................... 43

3.4. Supplier selection .............................................................................................................................. 43

3.5. Classification of documents ........................................................................................................... 43

4. LOGISTICS .............................................................................................................................................. 45

4.1. Archive management ........................................................................................................................ 45

4.2. Inventory management ..................................................................................................................... 45

4.3 Stock management ............................................................................................................................. 46

4.4 Vehicles management........................................................................................................................ 46

4.5 Shipping to HQ .................................................................................................................................... 47

5. IT PLAN ................................................................................................................................................... 48

5.1. Computer network ............................................................................................................................. 48

5.2. Computer network’s management and administration ............................................................ 50

5.3. E-mail organization and management .......................................................................................... 50

6. SAFETY & SECURITY ........................................................................................................................... 52

7. ANTI-FRAUD AND CORRUPTION ...................................................................................................... 53

8. TRAINING ................................................................................................................................................ 54

8.1. Training of expatriate personnel ................................................................................................ 54

8.2. Training of local personnel.......................................................................................................... 54

9. COMMUNICATION AND VISIBILITY .................................................................................................. 55

9.1 Internal communication .................................................................................................................... 55

9.2. Coordination Italy/Field and Communication and Project Advocacy ................................... 55

9.3. External Communication ................................................................................................................. 56

10. OTHERS ................................................................................................................................................ 57

10.1 Membership in networks/groups/alliances ................................................................................ 57

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ANNEXES

Annex 1a – Organizational chart;

Annex 1b – Staff ToRs

Annex 1c – Staff evaluation Form

Annex 1d – CRM Mechanisms and form

Annex 2a – Cash count Form

Annex 2b – Outstanding cash form

Annex 2c – Bank reconciliation Form

Annex 2d – Financial Planning Form

Annex 2e – Country Core budget form

Annex 2f - Payment authorization form

Annex 2g - Purchase order form

Annex 2h - WW-GVC Receipt form

Annex 2i - Delivery note form

Annex 2l - Reimbursement form

Annex 2m - Folder labels

Annex 2n - Due diligence form

Annex 2o – MoU form

Annex 2p– Form for donation of goods

Annex 2q – Handover form

Annex 3a – Procurement plan form;

Annex 4a –Inventory form

Annex 4b – Logbook form

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Foreword

This manual was prepared taking into account the standards and internal regulations of the

organization, specifically:

Code of Ethics and Conduct – updated version Dec. 2019;

Antifraud & Anticorruption Policy – updated version Feb 2020;

Safety and Security Policy – updated version Oct. 2019;

PSEAH policy – updated version Feb 2020;

AFC Manual – updated version Gen 2020;

Procurement Manual – updated march 2020

HR Management manual – updated version Gen 2020

The revision of this manual and its attachment is done on annual basis, unless a more

frequent updated is deemed necessary, which will be discussed with the Internal Control &

Quality Unit.

Any modification of this manual must be discussed with and authorized by the Internal

Control & Quality Unit. In case of amendments/updates to be introduced either at HQ level

or local level, the revision and approval of the documentation will be made when ascertaining

this need.

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1. OFFICE AND PERSONNEL MANAGEMENT

The representative for WW-GVC in OPT is the Country Representative, to whom both the expatriate and local personnel refer to (see Annex 1a – Organisational Chart WW-GVC OPT and Annex 1b – Terms of reference of WW-GVC OPT staff). If the Country Representative should not be present, she shall appoint a Deputy,

communicating the name to HQ and the staff in the country.

1.1 Office management

The working hours of WW-GVC OPT are as follows:

Ramallah (country office) and Jerusalem (legal representation office): Sunday – Wednesday from 9:00 am to 5:00 pm Thursday from 9:00 am to 4:00 pm Hebron: Sunday – Wednesday from 8:00 am to 4:00 pm Thursday from 8:00 am to 3:00 pm Tubas and Gaza: Sunday – Wednesday from 8:30 am to 4:30 pm Thursday from 8:30 am to 3:30 pm

During the Holy Ramadan period, local staff in all WW-GVC offices will observe the following schedule:

Sunday – Thursday from 09:00 am to 2:00 pm.

Public Holidays: The local and expatriate personnel follow the official calendar established by the PA. With regards to Islamic holidays, the dates may undergo slight changes because they are calculated on the basis of lunar phases.

Office Accessibility (staff having keys of the office):

The office key is kept by the Country Representative

Jerusalem Office: Country Director, Logistic& Admin Assistant (to be delivered to whom need to visit Jerusalem Office from the staff) Ramallah Office: All staff Local & Expats excluding the EUV staff

Hebron Office: Area Manager& Local staff, Logistic & Admin Assistant. Tubas and Gaza Office: Area Manager & Local staff, Logistic & Admin Assistant.

In each office of WW-GVC in OPT there is a board with the following information:

List of public holidays of the current year;

Working hours of the office;

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Code of Ethics and Conduct; Antifraud & Anticorruption Policy; Security & Evacuation Plan; Safeguarding Focal Point contact.

1.2 Management and use of goods by the personnel

The expatriate and local personnel undertake to use the property of the organization and/or projects (i.e. vehicles, radios, computers, photocopiers, fax machines, mobile phones, etc.) with diligence and care. Any expenses deriving from improper use, loss or theft of the aforementioned items may be charged on the user, without prejudice to any graver sanctions permitted by law. The use of goods/equipment belonging to the organization for personal reasons is

generally not allowed, unless explicitly authorized by WW-GVC.

The use of personal laptops and mobile phones by the personnel shall be authorized by the Head of Regional Unit in case of expatriate personnel, by the Country Representative in case of local personnel. In this case any damage, loss and/or theft will be for the account of the organization.

Otherwise, the organization does not accept any liability relative to economic damages

deriving from damage, loss and/or theft of the aforementioned items.

The expatriate personnel receive a basic mobile phone from the organization exclusively for use in project activities. Local personnel normally use their own mobile phone. The expatriate personnel are equipped with 2 cards, one for coverage in the West Bank, Gaza and Jordan (area code 059), and one for coverage in Israel (area code 054).

Telephone plans with designed company are commonly used for all personnel. A table with the monthly maximum amount allowed for every staff is defined at the beginning of all the projects by the Project Managers/Finance Department.

The costs relative to use of the mobile phones are regularly checked by the Country Director and Administrator, as well as by the HQ personnel during control missions and audits. Should the employee (Local or Expatriate personnel) using any of the items belonging to

WW-GVC such as sim card; laptop; hard disk etc.., he/she must sign a declaration that shall

be kept with the Logistic Officer and is filled in again before the employee finishes the

assignment with WW-GVC.

Each staff is provided by sim car with a monthly limit due to need assessment study and

usage analysis for the telephone upon his job title and work need that covers his work

telephone need during the month, if the limit finished the staff is responsible to fill prepaid

cards to cover his/her needs, thus he/she proofed that the work load required more usage

of package provided.

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1.3 Expatriate personnel management

Management of the expatriate personnel in the field is the responsibility of the Country Representative, who refers to Head of Regional Unit and Desk at the HQ. In particular, the Country Representative manages vacation time, illness and any absences for personal reasons, in accordance with the terms of the employment contract, reporting to the Head of Regional Unit and HQ. The Country Director answers directly to the Head of Regional Unit. The expatriate personnel receive from HQ all the documents relative to the organization and

project to which they will be assigned. The expatriate personnel receive in the Country the

documents relating to the Organization in the Country, including the current manual.

Entering Israel The expatriate personnel entering Israel for the first time will be provided when possible with two letters, one from WW-GVC and one from the Donor, both stating the reason of his/her arrival. The Country Director/Security Advisor will have a Skype security brief before his/her arrival and the expatriate will also receive a “WW-GVC Travel Guide”. If asked the expatriate will say that he/she will stay and will work in Jerusalem. Only if asked the expatriate will provide the Israeli Border Police with the Country Director telephone number as a contact (054 – Orange SIM number). The expatriate personnel should be granted with a 3 months touristic VISA, but it could happen that for unpredictable reasons the expatriate is granted with a shorter period VISA. Before arrival in the country the office has to start the process to obtain a work permit (usually 1 year time). In completing the bureaucratic procedures, in producing the necessary documentation, the expatriate personnel are constantly accompanied by the local Logistician and Country Director. The local Logistician is responsible to accompany the expatriate in all the process for obtaining a supporting letter from MolSA and making an appointment with the Israeli Ministry of Interior (MoI) to submit the required documentation and proceed to obtain the VISA. Eventually, if not possible through the Logistician, the appointment at MoI has to be taken directly by the person concerned. Since 2018, it is possible to go to MoI without taking previous appointment to the Visa department on Sun, Mon, Tue, Thur from 8:00-10:00. The request of recommendation letter to MoLSA must be done by the Country Director to reference person of MoLSA (check contact list that must be reviewed and updated at least once per year). The request of recommendation letter must be done using the form (Letter MoSA form in Server: Logistics/Expats follow up/VISA/00 Forms/Forms and models 2018) and can be done through email (or if requested by MoLSA employee by fax) sending the scanned documents properly filled. The documents to be submitted to MoLSA for the letter are the following: (Checklist)

0. Cover letter signed by Head of Mission (HoM)

1. B1 request form duly filled and signed

2. Passport copy

3. Job Description approved by CD

4. CV- approved by CD & Security Advisor

5. Declaration / Recommendation letter from HoM

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6.a Declaration from HQ/Head of Mission of insurance coverage

6.b Proof of medical insurance (SISCOS)

7. Signed declaration form of acknowledgement

All the needed documentation and formats can be found in the WW-GVC server following the path: (\\WW-GVC-server) (X:\Logistics\Expats_follow up\Visa\00 Forms\Forms and model 2018)). Once received the MoLSA letter, the expat can take an appointment to the Ministry of Interior in Jerusalem or can go without appointment in Sun, Mon, Tue, Thur between 8AM and 10AM. The documents to be submitted to MoI are: (Checklist)

1. Letter received from MoLSA

2. VISA Application form duly filled (black & white form in English and Hebrew)1

3. Completed B1 request form

4. Declaration from the Head of Mission2

5. Declaration from HQ/Head of Mission of insurance coverage

6. If the expatriate is accompanied by a spouse/partner and dependent children: marriage and birth certificates, respectively, shall be presented, translated and certified by a notary

7. 1 passport-size photo

8. Exact amount of 350 NIS (no change will be given)

Additional documents to keep on hand in case of request at the time of making the visa application to the Israeli Ministry of the Interior: Curriculum vitae; Job Description; Contract of employment;

1 Application form for visa (….\Working VISA MoI\00 Forms). If you are a newcomer and you are requesting the VISA for

the first time, on the upper part you have to tick “Application to change visa category to: B1” because you are moving from B2 (touristic visa that you got automatically entering Israel) to B1 (working visa). If you are requesting a second working permit you should tick “Application to extend present permit of residence for the period of 12 months”. PLEASE NOTE that in the Application form you should also fill the 2nd page with information related to your spouse and children if any. The application form must be filled also for the spouse or partner, and in this case since the partner is your dependant he/she will have an extension of B2 and therefore in the first page you should tick “Application to extend present permit of residence for the period of 12 months” 2 In the case of personnel working in Gaza, use the same declaration as for West Bank, without specifying the access to

Gaza;

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Declaration forms sent to MoLSA + all other documents sent to the MoLSA Rental contract – rarely requested Israeli law currently requires renewal of the work permit annually for a maximum of five consecutive times, and thus for a total of 5 years counted from the first entrance in the country. In case of deny entry

If not allowed to enter Israel the expatriate should inform the Country Director and the Security Advisor as soon as possible. The Country Director and the Security Advisor are anyhow supposed to follow up the arrival of the expatriate phone, even if he/she could be unable to make phone call or in general to get in touch with WW-GVC. During the questioning period and when this is passing the 3 hours, the Country Director/Security Advisor must immediately inform UN Access and the Consulate of the Country of origin of the expatriate. Further to that, the Country Director has to, as soon as possible, get in touch with the Attorney Office of Gaby Lasky (0544418988), who is providing legal support to WW-GVC for such cases, to check what steps have to be undertaken to ensure the expatriate to enter Israel. If the deny entrance is confirmed, there is normally little that can be done and instruction form the Consulate and UN ACU must be followed. Expatriate has the right to make phone calls and should immediately contact the Country Director and Security Advisor, which will follow up the case with HQ, family members of expatriate and Consulate. Upon arrival in the country, the expatriate personnel are given a WW-GVC identification badge bearing the details of their passport. The expatriate personnel shall keep this, together with the passport, with them at all times during working hours as well as during the free time.

At the end of the working contract, an Appraisal Grid is fulfilled by the Country Director/Project Manager (see also Chapter 1.6 and Annex 5). The international personnel complete the appraisal received by their line manager concerning their working experience. The line manager checks the appraisal grid during a final interview with the personnel. At the end of the contract and in case of early termination of the contract, the international personnel remits to the Country Director the following documents:

All information for handover;

The documents and personal information referring to international personnel - obtained for reasons relating to staff management - always kept and stored according to the General Data Protection Regulation - GDPR EU 2016/679 art.

The staff evaluation is periodically conducted, during the collaboration once per year at least and at the end of the contract. For more information, please check par. 1.6 At the end of the contract and in case of early termination of the contract, the international personnel is remitted to the Country Representative the following documents:

The final report of mission and the final report of the project if applicable;

The report with all information for handover.

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1.4. Guesthouse/office management

Every guesthouse needs to be approved by the Country Representative after a security

assessment is conducted.

A guesthouse is present in Ramallah, Tubas, GAZA and Hebron offices in order to host volunteers, interns and personnel on mission free of charge. Expatriate personnel can live in the guesthouse for a maximum of 1 month free of charge when joining the mission, the time estimated to find private accommodation. Preference is anyway given to unpaid staff, such as interns.

1.5 Selection process for local personnel

The local personnel are recruited via:

Advertisement of vacancy;

Direct presentation of their CV to the Country Representative;

Presentation by another organization. The personnel recruitment and selection are done according to the principles of impartiality and autonomy, by avoiding any situation that may lead to conflict of interests, the collaborator are selected by applying transparent procedures, able to justify the selection criteria. Discriminations of any kind are absolutely no tolerated. In general, it is the practice of WW-GVC to re-employ local personnel assessed positively by their manager at the end of a project, also envisaging promotions in their professional career. In case of advertisement of vacancy, recruitment of the local personnel is made in a procedure made of the following stages:

1. Publication of an advertisement in the major local daily newspapers and AIDA web site.

2. Selection of CV according to an assessment grid that takes account of the following criteria: educational level, training courses, professional experience; Soft skills.

3. shortlisted candidates will take a written test for technical positions to test their capacities;

4. Candidates will be interviewed, taking account of different parameters depending on the job position, but also considering the subjective opinion of the recruiters who assess attitudes and personality; Minutes of the interview and evaluations are taken.

5. After selecting the person, he/she is officially informed via email to which a draft of the contract and TOR are attached.

6. The person selected is invited to another interview during which the financial offer is presented for evaluation and possible negotiation within one week; Following to that, the other candidates are also informed of the result of the selection;

7. Before proceeding with hiring, at least one reference is checked, generally from the last employer. This reference is usually got by phone, or email, after which a brief report is written. For particularly sensitive assignments, more than one reference has to be checked and also police vetting may be asked, according also to the level of responsibility of the recruited position.

8. When signing the contract, the person is asked to read it and consent to the terms of the WW-GVC “Code of Ethics and Conduct” and “Anti-Fraud & Anticorruption Policy”.

The evaluation phases of the CVs are done by a committee composed by the Country Representative in collaboration with the sector coordinators /pm according to the recruited

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figure, and evaluation criteria. The selection is done with the participation of at least 2 people. WW-GVC documents applicable at local level – including this manual - are given to the local staff at the beginning of the assignment, by the Country Representative or delegated person. The local personnel contracts – in terms of insurance coverage – accident and sickness – vacation leave, sick leave management, and maternity leave are compliant to the LABOUR LAW applicable in OPT. The salary remunerations are according to the cost of living and compliant with the oPT. Labour law. The salary grid in OPT takes into account the following criteria: position, responsibilities, professional experience, specific required knowledge - technical and soft skills. WW-GVC is contracting a legal advisor in case of compliance doubts related to local labour Law. Local staff are benefiting by providing them a sim card to cover their work telephone needs, Cars to full fill their work visits needs during the working hours and working days. The local staff are given a WW-GVC identification badge bearing the details of their passport, the local staff have to keep this with them during working hours. For each local personnel the following documents shall be kept in archive, in a safe and locked place where only duly authorized personnel can access (HR, Administration):

1) signed contract, TOR;

2) CV;

3) Any written references requested to previous employers;

4) Any other related documentation (driving license, ID);

5) Periodical appraisals. The Country Representative has the legal responsibility for all staff, and will be the person responsible for signing all the contracts. WW-GVC in oPT staff members are hired in compliance with regular employment contracts, in line with current legal provisions, WW-GVC does not allow any form of organisation of the employment relationship, which does not comply with or is contrary to the law.

1.6 Personnel appraisal

Personnel appraisal (local and expatriate) is made by the direct superior and/or a technical supervisor (if applicable) with the participation of the Country Representative and more specifically. For Expatriate Personnel:

The Country Representative is assessed by the Head of Regional Unit;

The expatriate staff not covering the position of Country Representative is assessed by the CR if direct line manager, or by his/her technical line manager in consultation with the Country Representative in the other cases.

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For Local Personnel:

The local personnel is assessed by the line manager in consultation with the Country Representative if she/he is not already the line manager.

The expatriate and local personnel shall be assessed at least once per year, in one of the below specific occasions, and it is formalized in an evaluation form (annex 1.c):

At the end of the employment contract

At the renewal of the employment contract

Annual assessment

Changing Position

Increase of salary The main purpose of the assessment of the employee is to evaluate the employee work, evaluate the employee progress, meeting the goals and discuss/improve the motivation and performance of the employee, as well as extension of his/her working contract. A positive assessment of the employee does not lead directly to the salary increase.

1.7 Management of personnel complaints/problems

For all expatriate and local personnel, the rule is that any complaints and problems that should arise during the performance of work must be reported in writing or verbally, if minor, to the line manager. If the direct line manager is unable to resolve and/or clarify the problem reported, it will have to be re-directed by the person involved to the superior’s superior and, if the problem should persist, it may have to be dealt with by the Country Representative Moreover, every office will have a suggestion/complaint box where the local personnel may make anonymous reports of complaints/problems regarding the work. The box is opened on weekly basis by the Country Representative. The suggestion box is only accessible to the personnel in the organization. The Country Representative shall refer, in the first place, to the Head of Regional Unit; if the

problem should persist, it may be reported by the same claimant to the Head of International

Programs.

*** the aforementioned instructions do not refer to violations of Code of Ethics and Conduct, Anti-fraud & Anticorruption Policy, Safeguarding policy for which specific reporting channels and whistleblowing policy are foreseen.

1.8 Management of complaints/suggestions by the beneficiaries

The possibility for the beneficiaries of WW-GVC projects to provide feedback on the services received and/or to make claims must always be ensured. As minimum requirement: 1) an hotline, possibly free of charge, has to be activated for allowing beneficiaries to call and submit their feedback/complaints, the hotline must be managed by a person appointed within WW-GVC staff and able to speak and understand the local language in use and the existence of the service must be known by the beneficiaries: OR 2) a complaint box where beneficiaries can put their written complaints. It has to be put in an accessible place. To be used only if the modality 1) is not feasible.

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To ensure the beneficiaries of WW-GVC projects in OPt of the opportunity to provide

feedback on the services received and/or to make claims, hotline is available for that

purpose.

For more details, please refer to the complaint response mechanisms attached.

ANNEXES

Annex 1a – Organizational chart;

Annex 1b – Staff ToRs;

Annex 1c – Staff evaluation Form.

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2. FINANCE, ACCOUNTING AND ADMINISTRATION

2.1 Responsibilities

The Country Finance and Administrative Manager with the support of the Finance & Administrative Officer is the person responsible for the following administrative and financial functions:

a) GENERAL ADMINISTRATION:

- Managing deliverables and timelines related to grants, contracts, vendors, and partners;

- Monitoring grant administration in accordance with donor rules, MoUs, reporting and expenditure requirements;

- Supervising and organizing administrative documentation according to WW-GVC’s procedures and those of the donor;

- Supervising and monitoring of the duties and administrative activities performed by the local administrative personnel to complete routine tasks and provide their capacity building, supervising expatriate personnel working on the projects.

b) ACCOUNTING SUPERVISION:

- Supervising and approving regular accounting, including monthly reconciliations, monthly and yearly closing of accounts, monthly journal entries;

- Supervising the use and access to WW-GVC accounting software by the local admin/finance personnel;

- Supervising cash management in accordance with WW-GVC’s procedures;

- Supervising bank accounts management and checkbooks in accordance with WW-GVC’s procedures.

c) FINANCIAL REPORTING:

- Supporting the preparation of Interim and Final financial reports, in coordination with HQ and administrative team, to ensure conformity with donors’ procedures;

- Supervising the preparation of the yearly financial balance report of WW-GVC oPT mission, as required by HQ and also according to the local authorities’ requirements;

d) BUDGETING AND PLANNING:

- Collaborating with the Country Director, Sectors Coordinators and Project Managers to develop budgets and properly allocate the shared costs;

- Monitoring financial flows of the projects and actual and forecasted expenses against budget to avoid under and overspending on the projects;

- Preparing and constantly updating the core budget of WW-GVC in oPT, collaborating in planning the expenditures and in requesting funds from WW-GVC HQ, together with the Finance and Administrative Officer and the Project Manager;

e) AUDIT PROCESSES SUPERVISION:

- Preparing for Audit, managing and supervising the financial audit performed on

projects and the financial audit on general accounting performed on yearly basis.

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f) PROCUREMENT PROCESSES SUPERVISION:

- Supervising the preparation of tender dossiers and the launch of the procurement procedures,

- Supervising the proper filling of procurement documentation; - Supervising and following-up the update of projects procurement tables on a

regular basis.

g) PROCEDURES:

- Supervising the compliance with Procedures set up in this manual and any other general policy / procedure in place at local level;

- Supervising the compliance with procedures according the local legislative

framework;

- Developing procedures to implement organizational policies, and systems to

increase efficiency and accountability;

h) HUMAN RESOURCES SUPERVISION:

- analyzing staffing needs & costs, compensation & benefits, and performance

review practices;

- Supporting the Country Director to monitor and revise the salary scale, as well as

supervising staff leaves, holidays, overtime and contractual obligations

i) LOGISTIC SUPERVISION:

- Supervising and monitoring the duties and activities performed by the logistician

to complete routine tasks and provide their capacity building plan.

2.2 Cash Management

To ensure the maximum transparency and traceability in the management of liquid assets,

cash accounts are opened for each office, one for each needed currency. WW-GVC

Accounting system – Give- NP Solutions - allows a full traceability of cash movements and

cash expenses and their proper allocation to the projects. Consequently, unless the Project

Donor requires so, there is no need to open a separate cash account for each project.

The cash accounts currently in use for WW-GVC oPT are the followings:

Ramallah Office: cash EUR, cash NIS, cash USD;

Tubas Office: cash NIS, cash USD

Hebron Office: cash NIS, cash USD;

Gaza Office: cash NIS, cash USD.

The responsibility for managing the cash belongs to the Finance and Administrative Officer

(under the supervision of Finance and Administrative Manager), together with the Local

Administrators, who has to ensure efficiency and traceability, the reconciliations must be

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sent to the Regional Administrator and the Country Representative must be informed of any

possible problems arising during the control procedures.

If opening a new cash is needed, a specific request is sent by the Finance Manager to the

Regional Administrator who will provide by adding a payment modality in the accounting

system as well, the HQ is always informed.

The first and following cash refills, are done by performing internal money transfers from

WW-GVC bank account to the cash, these internal money transfers are also duly registered

in the accounting system.

Security:

To minimize the risks linked to management of the liquid assets, WW-GVC requires

compliance with the following rules:

Conservation of the cash:

The cash shall be kept in a safe box in the administration office. The safe box must be fixed

to the wall or the floor.

The safe boxes may only be opened by the Finance and Administrative Officer and Local

Administrators (respectively for each office) or by the Finance Manager if both cannot be in

the office at the same time.

For urgent reasons, the Country Director may open the safe, but must first inform the

Finance and Administrative Officer and Manager. The key for opening the safe are kept

securely:

Ramallah safe: the key is kept by the Logistic and Admin Assistant under the control of the Finance & Administrative Officer the Country Director keeps a copy of the key in his/her private residence;

Hebron safe: the key is kept by the Local Administrator, the Area Manager keeps a copy of the key in in his/her private residence;

Tubas safe: the key is kept by the Local Administrator, the Area Manager keeps a copy of the key in in his/her private residence;

Gaza safe: the key is kept by the Local Administrator, the Area Manager keeps a copy of the key in in his/her private residence.

The code for opening the cash is securely kept out of the office, preferably in the private

residence of the Country Representative.

Maximum amount that can be kept in the safe:

The maximum amount of the daily balance that can be kept in the cash is equal to 5000

EUR, or equivalent amount in other currency. The safes are refilled respectively once the

80% of the amount is spent.

Note:in Opt the maximum amount kept in cash on daily base is 5000 ILS , we use the

flexibility of LOM of reaching 5000 EUR only in the emergency cases and under the approval

of the CR.

Maximum amount payable in cash:

In general, for reasons of transparency, it is preferable to limit cash payments to the

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minimum. The maximum amount payable in cash is 500 Euro (or equivalent amount in

NIS/USD). If for justified reasons it is necessary to make cash payments for an amount

exceeding this limit, the Finance and Administrative Manager must first authorize the

payment.

When a specific Donor regulation requires stricter rules for cash handling and payments, the

maximum amount payable in cash has to be adapted and the new rule enforced. If for

justified reasons it is necessary to make cash payments for an amount exceeding the above

mentioned limit, the Country Representative must first authorize the payment upon

consultation with the Administration, providing a justification.

Security in cash withdrawals:

If the Finance Manager or other expatriate staff has to withdraw from the bank an amount

superior to 1000 Euro (to be put in the cash) he/she shall be accompanied by another staff

member.

Cash registrations:

By “cash registration” is meant the computerized register where all movements of cash on

hand are recorded chronologically.

The official cash register is on the accounting system (GIVE) that WW-GVC uses for all

projects/expenses and that allows maintenance of a separate cash register for each

currency and for each Administrative Office in OPT. By registering the expense in Give

accounting system, the expense itself must be classified and allocated under the project and

budget line to which it refers to. Each expense is registered by providing a clear description

of the expense, its date, and invoice/receipt n.

Daily registrations:

All financial transactions in cash are recorded daily in GIVE – NP Solutions, and ordered

progressively by the date of the transaction. The allocation on the project and budget line is

specified as well.

Registrations in Cash Book are made on the basis of expense supporting documents:

- Invoices

- Receipts

- Contracts

The registrations in Cash Book report all the details necessary to trace the expense

efficiently.

As general principle, in any moment the physical balance in the cash and the balance in the

Cash Book in Give must coincide. On daily basis, the physical balance is counted and

compared with the balance appearing in GIVE, if the two balances do not coincide, Local

Administrators shall report to the Finance and Administrative Officer who in turn will inform

the Finance Manager who will inform the Country Representative who will instruct in the

most appropriate way.

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Outstanding cash balances open for more than 3working days are not allowed. If the

payment is made by somebody else than the Administrator, this person shall take the receipt

for the payment and/or cash to the administration within 3 working days.

As soon as the payment has been registered, the supporting documents are kept in

chronological order in a folder assigned to the project accounting.

Actions of the last day of the month:

Finance and Administrative Officer counts the physical cash balance and compares it with

the amount in the Cash Book appearing from Give, checking all the registrations again with

the documents justifying the expenditures.

The Local Administrators communicate the physical balance in cash for every currency to

the Finance and Administrative Officer, who duly inform the Finance and Administrative

Manager.

If, after the last control, the physical balance counted at the end of the month does not

coincide with that in the cash book, the Finance and Administrative Manager (and the

Country Director) shall be promptly informed.

By the 10th of each month, Finance and Administrative Manager informs the Country

Representative about the reconciliations, by reporting the total amount present in the cash

for each currency, and fills in the cash count form, that must be counter-signed by the CR.

If after performing the checks, the physical balance does not match with the balance in Give,

the Regional Administrator and the Country Representative must be promptly informed.

The monthly reconciliations are made extracting all cashes accounts (respectively for each

currency) from GIVE program by using a specific function. The monthly reconciliations are

checked and approved by Finance and Administrative Manager before being sent to the

Country Representative and to the Regional Administrator.

The Regional Administrator verifies the monthly reconciliations on quarterly basis, he/she

receives the cash count form that is compared with the registrations in Give.

(Consult also paragraph 2.11 – keeping accounts and financial report)

Annexes:

Annex 2a - Cash count form;

Annex 2c - Outstanding cash form.

2.3. Management of bank accounts

WW-GVC opens or assigns bank accounts and subaccounts according to the financial

needs of OPT and for different currencies. The bank accounts/subaccounts are not

respectively and exclusively dedicated to a single project, since GIVE accounting system

allows transparency and full traceability of the expenses allocated to the project with no need

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to use separate bank accounts for each project.

However, when the Project Donor specifically requires to use a separate bank account (e.g.

OCHA funded projects) for the project related expenses, WW-GVC opens (if an available

bank account not in use does not already exist) a specific and separate bank sub-account

to be used for the project.

In OPT the bank accounts are opened by the Country Representative.

Currently, WW-GVC OPT has the following bank accounts/subaccounts in use:

BANK ACC. 2216601 / NIS

BANK ACC. 2216601 / USD BANK ACC. 582933/ 000 NIS BANK ACC. 582933/ 001 NIS BANK ACC. 582933/ 001 USD BANK ACC. 582933/ 002 EUR BANK ACC. 582933/ 002 NIS BANK ACC. 582933/ 003 EUR BANK ACC. 582933/ 003 NIS BANK ACC. 582933/ 003 USD BANK ACC. 582933/ 004 EUR BANK ACC. 582933/ 004 NIS BANK ACC. 582933/ 004 USD BANK ACC. 582933/ 005 EUR BANK ACC. 582933/ 005 NIS BANK ACC. 582933/ 005 USD BANK ACC. 582933/ 006 EUR BANK ACC. 582933/ 006 NIS BANK ACC. 582933/ 007 EUR BANK ACC. 582933/ 007 NIS BANK ACC. 582933/ 007 USD BANK ACC. 582933/ 008 EUR BANK ACC. 582933/ 008 NIS BANK ACC. 582933/ 009 NIS BANK ACC. 582933/ 009 USD BANK ACC. 582933/ 11 EUR BANK ACC. 582933/ 11ILS BANK ACC. 582933/ 10 EUR BANK ACC. 582933/ 10 ILS BANK ACC. 582933/ 12 EUR BANK ACC. 582933/ 12ILS

In OPT, a main/general bank accounts in the name of the Organization is opened, and for

this purpose the request is presented to the Bank. The Bank, before authorizing the

activation of the main bank account, requires a specific approval from the MoI (Palestinian

Ministry of Interior). Consequently, a request for approval to the MoI must be presented by

WW-GVC Finance and Administrative Officer (who collects all the needed documents to be

submitted to the MoI), then, the documents issued by the MoI must be presented to the Bank

that, at that point, can proceed by opening the main bank account. The activation of sub-

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account(s) does not require such a procedure and a simple request to the Bank for opening

a sub-account shall be sent from the Finance and Administrative Officer.

On opening the bank account, the bank is asked to enable home banking functions for the

bank account/subaccounts and issues the relative access password (read only system)

The bank credentials and access password for home banking are immediately

communicated to Finance and Administrative Manager. The password for access to the

home banking function is periodically changed.

For security reasons, banking online is limited to consultation and no operations are allowed.

It is only possible to control disbursements and account statements; it is absolutely not

possible to perform any kind of operation online.

Once the bank account is open and functioning, the n. and details of bank account must be

immediately communicated to the Regional Administrator who:

a) Asks to the accounting department in HQ to open the new account in the accounting

system CoGE;

b) Opens the new subaccount in Give;

c) Connects the subaccount in Give to the general accountancy.

The bank credentials and access password for home banking are communicated to the

Regional Administrator, for internal control purposes.

For security reasons, banking online is limited to consultation and no operations are allowed.

It is only possible to control disbursements and account statements; it is absolutely not

possible to perform any kind of operation online.

The password for accessing to the home banking function is periodically changed by the FM

or FO.

AUTHORIZED SIGNATURES

In OPT double signature is compulsory for payments made by check and bank transfers for

any amount starting from zero.

The people who can sign checks and request bank transfers for every account are as

follows:

- The Country Representative

- The PMs,

- The Finance and Administrative Officer or the Finance & Administrative Officer

- Area Manager

For all checks and bank payments, the double authorization of two among the above

mentioned authorized persons is required. So either checks or bank transfer requests are

signed by two (2) persons stated above, in accordance with the segregation of duty.

The Country Representative is authorized to give or revoke the authorized signatures.

The bank transfers and currency exchange are communicated to the bank via email and/or

fax, and it is necessary take the original slip form the bank.

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Registration of bank movements:

By “bank registration” is meant the computerized register where all bank movements are

recorded chronologically. The official bank register is within the accounting system GIVE-

NP Solutions that WW-GVC uses for all projects and that permits maintenance of separate

bank registers for each currency and project.

A separate bank account for a specific project is used only whether the Donor requires so,

whereas in the other cases, a bank account can be used for more than one project.

Bank movements are recorded with the same method as cash movements, by registering

the cost the expense is classified and allocated on the project and specific bl.

Bank reconciliations:

The Finance and Administrative Officer reconciles the bank accounts monthly, comparing

the movements and the balance on the monthly bank statement with those on GIVE, and

explaining any differences.

The monthly reconciliations are made by extracting the bank accounts funds (one for each

currency) from GIVE system by using a specific function.

Reconciliations are done taking into account: 1- Checks not cashed yet but registered on

GIVE; 2- Deposited check not yet shown on the bank statement but registered on GIVE; 3-

Payments carried out but not yet registered, or cash advances/plafond; 4. Real bank

balance; 5. Balance as per Give accounts.

The monthly reconciliations are checked and approved by Finance and Administrative

Manager and sent to the HQ to the Regional Administrator for internal control purposes on

quarterly basis.

(See Sect. 2.11: Keeping accounts and drafting statements)

ANNEXES

Annex 2c - Reconciliation form

2.4 Checks management

Finance and Administrative Officer applies to the bank for the checkbooks (for each

currency) relating to the bank accounts and sub-accounts (it need s request signed by 2

authorized persons usually by the FO & and the CR), collecting them and signing the

necessary documents at the bank.

Checkbooks are kept in the coordination office, a checkbook for the same account can also

be sent to the field office, then the checkbooks must be numbered. Whenever a checkbook

is almost completely used up (10 checks remaining), the Finance and Administrative Officer

shall apply to the bank to issue a new checkbook (an excel tracking sheet sis used by the

FO updated each 3 months for the chequebooks availabilities)

The checkbooks shall be kept in the safe box.

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Checks shall be made out carefully, leaving the stub in the book, completely filled out. If a

mistake is made in making out a check, it shall be torn out and stapled to the stub in the

checkbook, to ensure its conservation. Whenever a check is issued, it must be photocopied

and the copy duly entered on the books, with the signature for receipt of the recipient of the

payment.

It is strictly forbidden to give signed checks not filled out in the field showing the amount and

the recipient, to any person, even staff members, including the Administrators.

2.5 Planning budgets and fund transfers modalities

The planning of expenses for project activities is done for each project by the Project

Manager and the Finance and Administrative Manager for the whole duration of the action

and the planning is updated any time it is necessary, and in any case always on quarterly

basis.

The Project Manager and the Finance and Administrative Manager collaborate together in

the financial planning to make a realistic forecast as per expense commitments (MoU,

contract with staff, contractors, suppliers etc.)

The planning aims at identifying the financial needs in oPT and over/underspending

situations with reference to the specific project(s).

The financial planning of the project is done for each budget line, considering the cumulated

incurred expenditures, by doing so it is possible obtaining a realistic projection of the

cumulated expenditures at the time of project end (to anticipate possible over-under

spending not compliant with donors’ rules); moreover, it is possible verifying the forecast vs.

incurred expenditure of the previous period.

While preparing the financial planning, it is necessary to consider both the plan of the costs

and of the expected credited funds on the projects, moreover the total balance in the bank

must be provided.

PMs should send on quarterly basis the financial planning to the Regional Administrator,

who after verifying, informs the International Programmed Finance Coordinator. He/she,

basing on the financial planning, on the total availability at country level and HQ level,

disposes the monthly fund transfers.

The “Planning Forecast Budget” is sent to the Regional Administrator:

- Within the first month from the beginning of the project,

- Quarterly with the relative monthly funding request.

For more details, see AFC Manual.

WW-GVC HQ sends the funds every month after examining the funds requests,

communicating and sending the account statements of the funds sent to the Finance and

Administrative Manager and Finance and Administrative Officer who will control their receipt

issued by the bank and inform the Country Representative.

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WW-GVC HQ always sends funds through the banks, accrediting the funds to the projects’

account. Exceptionally, and only for duly motivated reasons, cash transfer can be authorized

by the HQ.

2.5.1 Country Core Budget

In OPT the Finance Manager identifies the costs considered “core”. These are, typically:

- Personnel costs for those staff employed in a stable way, or those who WW-GVC

wants to keep as stable figures;

- Office rental costs (excluding those offices that are rented just for a specific project.);

- Car rental costs (and costs of the cars which belong to WW-GVC if applicable);

The Country core budget aims at identifying the foreseen costs and their allocation on the

projects/programmers during the whole year:

- The costs directly linked to a project (e.g. staff employed 100% for performing

activities relating to a specific project) have to be allocated directly on the project in

which framework are incurred;

- The horizontal and genera costs referring to the whole mission (shared costs) are

allocated on the projects basing on a %. A specific chart is filled in to monitor and

calculate these costs.

- The core budget is prepared by Finance manager – who present it to the Country

Representative, he/she verifies and approves it.

- The core budget is updated on quarterly basis and any time it is needed (e. g. staff

resignation, office closure, salary increase etc.).

ANNEXES:

Annex 2d - Financial planning form;

Annex 2e - Core budget form.

2.6. Management of local funds

The administrative management of projects funded directly in the field is identical to that for

projects funded through WW-GVC HQ. The only difference lies in the fact that in the first

case the donor sends the funds directly to the field bank account (or to the bank account

dedicated to the project, if applicable considering Donors’ rules).

To ensure transparency and permit possible control by HQ, as soon as the funds are

credited, the Finance and Administrative Officer records the credit in the accounting system

GIVE – NP Solutions and informs the Regional Administrator.

The accounting modality is identical as per other projects, controls as well are identical as

per other projects. Financial reports (Interims and Finals) are locally prepared by Finance

and Administrative Manager and then forwarded for internal controls to the Regional

Administrator before their submission to the donors.

Often, for programs funded by UN agencies, the financial reports are subject to external

audit.

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2.7 Anticipating expenses from not dedicated bank accounts

As a general principle, funds necessary for the mission are received from HQ basing on the

financial forecast, as explained in paragraph 2.5

Fund transfers dedicated to a single project are not generally foreseen, and the funds are

credited in the bank account generally indicated in the financial planning. An exception to

this rule is made for those cases where the Donor requires the use of a bank account

specifically dedicated to the project, in such cases funds are credited to the specific bank

account dedicated to project expenses.

For these specific projects, it is necessary to limit payments of expenses done through bank

account(s) different from the dedicated bank account. If a payment from a not dedicated

bank account is necessary, the Regional Administrator has to be informed.

If possible, the loans between projects must be closed by the project end date, or by the

credit of the final balance by the Donor at latest.

2.8. Payment of expenses

Payments can only be made against:

- A contract for works, supplies or services, with relative invoice and Payment Authorizations for each installment;

- Offices rental contract. - Cars rental contract, monthly confirmation of the vehicles used and the relative

invoice. - A Purchase Order (in the absence of a contract) and relative invoice and delivery

note for amounts exceeding 500 Euro. - Invoice for amounts below 500 Euro. - Delivery note for supplies; - Utility bills (phone, electricity, water, gas).

The payment can only be made after performing the procedure for VAT exemption (where

applicable).

When making the payment, it is necessary to obtain a receipt or the cancellation of the

invoice with the company’s stamp and signature of the assigned person.

In general, for reasons of transparency and traceability, WW-GVC requires limiting cash

payments to the minimum, setting 500 EUR (or equivalent) as the limit amount for cash

payments.

If for justified reasons it is necessary to make cash payments for an amount exceeding this

limit, the Country Representative must first authorize the payment.

For certain types of payment, which should be limited to the upmost, it may not be possible

to obtain a receipt, as for example for public transportation or brief services (small jobs of

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office maintenance, occasional transportation of goods, etc.). In this case, the recipient of

the payment shall be required to sign the official WW-GVC receipt. It is prohibited, in any

case, to use such justification for amounts exceeding 100 Euro (or equivalent in other

currencies).

All payments exceeding 500 Euro (or equivalent in other currencies) shall be made via bank,

with payment by check or bank transfer. If the payment is made by check, the photocopy of

the check shall be signed by the recipient of the payment.

If the payment is made by bank transfer the original bank slip can be obtained from the bank,

however as proof of transfer the bank statement is considered sufficient.

The Country Office – Ramallah – makes the following kind of disbursements, through a

coordination bank account:

- Payment of staff salaries;

- Payment of Income Tax for the local personnel;

- Payment of health insurance for the local personnel;

- Payment of accident insurance;

- Shared costs (rental of the coordination office, utilities and running costs of the

Country Office).

- General payments done by check and bank transfer.

For shared costs, it is necessary to follow the percentage of sharing between projects, under

the supervision of the Country Representative. This percentage has to be coherent with the

Core Budget.

Payment Authorization:

The payment authorization is signed – in the specific form - by 2 authorized persons at least,

according to their decisional levels.

The Running cost payment such as cars & fuel, etc. is signed by the logistician, FO or FM

and then the CR.

Activities payments (contractors, vendors, etc. related to activities should be signed by the

Technical staff, local admin, PM)

It is allowed to authorize payment in writing by email. The payment authorization in any case

shall be signed in original ex post.

ANNEXES:

Annex 2f - Payment authorization form;

Annex 2g - Purchase order form;

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Annex 2h - WW-GVC Receipt form;

Annex 2i - Delivery note form.

2.9. VAT and any local taxes

VAT:

The law of OPT on VAT exemption for Non-Profit Organizations registered at the Ministry of

the Interior and Ministry of Finance requires that WW-GVC submits a general request of

VAT exemption for each project to the Ministry of Finance (MoF) at the beginning of the

action and a specific request for any payment/contract.

For this purpose, it is necessary to present to the MoF the Grant Contract signed with the donor. Should WW-GVC be an implementing partner - working with another NGO as Project Leader -, the Project Leader shall submit the general request for VAT exemption to the MoF, and share the document for exemption issued by the MoF with WW-GVC (E.g. WW-GVC has an MoU with NRC to implement a DG-ECHO Funded project, then NRC is the contract holder with the donor, NRC has to share with WW-GVC the General VAT exemption for the project). Moreover, a specific request for VAT exemption must be submitted to the MoF for each specific expense that needs to be done in the framework of the project: for this purpose, WW-GVC shall submit a document mentioning the contract object and its total value, the reference to the Project and supplier/contractor/service provider details (such as the registration n.) The rule established by the PA states that VAT exemptions might be requested and obtained for all contracts or invoices exceeding 1.000 USD (or the equivalent amount in other currencies), with the exception of operating costs and namely: Taxi service; Phone bills (Paltel); Food and beverages; Electricity bills; Mobile phone bills (Jawwal); Fuel; Hotels and room rentals for workshops. For these expenses and for contracts and invoices whose value is below 1.000 USD does not foresee any possibility of VAT EXEMPTION.

All VAT exemptions requests in the West Bank must be sent to Ramallah Logistic Officer,

and then the VAT exemption is requested. Usually, the reply from the MoF takes 1 – 14

days. All VAT exemptions in Gaza are requested by Gaza Local Administrator to the MoF in

Gaza.

Every year a request shall be sent to the MoF for the updated VAT regulations.

If, regardless of the country’s regulations, the Donor does not consider VAT as eligible, a

separate account shall be kept of the VAT paid for the project, through a specific fund

created in GIVE- NP Solutions accounting system. In this case, the Regional Administrator

must be informed.

Personal Income tax for local employees:

WW-GVC, in respect of the OPT Law, pays the appropriate authority the tax on the income

of the local employees. The monthly amount of the tax is calculated according to the legal

criteria and paid on monthly basis.

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The pay slips management and the payments of taxes and other contribution is under the

responsibility of Finance officer or FM.

2.10. Per diem/refunds

For Expatriate Personnel:

For movements of expatriate personnel out of the assigned working area in the Country,

and in the case of overnight out of the assigned working area, reimbursements are foreseen.

They can be made only upon presentation of a list of expenses with the related

invoices/receipts, they have to be presented to the administration department who will verify

the expenses; this modality is foreseen unless the employment contract establishes a

different modality.

If a mission in another Country is needed, and only for reasons relating to working issues, it

must be authorized by the Country Representative, in consultation with the Head of Regional

Unit. In this case, instead of the reimbursement upon presentation of a list of expense, a

peridem consisting in a daily lump sum amount can be authorized. The daily lump sum is

supposed to cover the costs relating to meals, accommodation and local transports, the

Perdiem daily rates may change according to the Country of the mission, and in any case

they cannot exceed the rates established by European Union

(https://ec.europa.eu/europeaid/sites/devco/files/perdiems-2017-03-17_en.pdf).

For local personnel:

The direct Line Manager and the Country Representative must authorize the missions of

local personnel.

An assignment letter mentioning the place of the mission, scope and duration and bearing

the authorization of the Country Representative is always signed.

Reimbursements are made upon presentation of a list of expenses with relating

invoices/receipts for accommodation, local transports and meals. The Country

Representative should establish the max amount that can be reimbursed, the local staff has

to present the supporting documents (invoices, receipts) for being entitled to receive the

Annex:

Annex 2l - Reimbursement form

2.11 Keeping accounts and financial reports

2.11.1 Managing accounting documents of WW-GVC

The official tool used by WW-GVC to manage accounting for all its projects is the double

entry accounting system GIVE – NP Solutions. This tool allows to manage accounts in the

Country, for many projects separately, to monitor progress expenditures and produce

financial reports. It is a tool linked to HQ general accounting, and it always requires double

entry registrations. For more details pls refer to AFC Manual.

Give – NP Solutions allows to maintain a separate accounting for each project, permitting

29

the allocation of expenses to the costs centres, or project budget lines. The program focuses

on the “causals”, transaction codes for the movement of payment methods or accounts.

The payment methods are official account registries (separate for every currency):

Cashes (NIS, EURO, USD)

Banks (NIS, EURO, USD)

Cash/Bank transfer to partners from HQ (EUR);

Clearance account (EUR, USD, NIS);

Commitment to suppliers (EUR, USD, NIS);

Deposit/guarantee (EUR, USD, NIS);

Fund transfers from HQ (EUR, USD);

Funds received – partner/donors- in the field (EUR, USD, NIS);

Income/other cash (EUR, USD, NIS);

Movimenti CoGe (Italian general accounting);

Partner Debit/Credit (EUR, USD, NIS);

Plafond (EUR, NIS, USD);

Salary advance expats (EUR, USD, NIS);

TVA Debit/Credit (EUR, USD, NIS);

GIVE program automatically assigns an identification number to every entry (ID entry and

ID Movement). The former is assigned as soon as the registration is done while the latter is

only assigned when the expenditure is linked to the HQ general accounting.

VOUCHERS:

As soon as the account entries are consolidated (in occasion of the monthly reconciliations),

the supporting documents have to be attached to the vouchers, which are generated

electronically starting from the entries made on GIVE – NP Solutions.

The vouchers contain: the date, description of the movement, the indication of the currency,

amount and the conversion in the project currency according to the established exchange

rate, cause, budget line and ID number.

STAMPING:

The supporting document has to be stamped on the inside (with its project code when the

donor requires so).

Stamping is done at the same time as the consolidation of accounting for the project.

FILING OF JUSTIFICATION DOCUMENTS:

The original accounting documentation is kept in the office (coordination office and field

offices depend on where the project is implemented) to which it refers in the Administrative

30

Department. As soon as the accounting is consolidated, expense supporting documents

must be archived as indicated below.

The Finance Officer & the local administrators is responsible for verifying the completeness

of documents, the correctness of archive and the correctness of the folder labels.

All the original accounting documentation is filed/archived in folders dedicated to the

projects, as follows: documents are archived per project, per bl and each bl is chronologically

ordered by date. The supporting documents (MoU, contracts..) are separately archived, the

procurement documents are ordered according to the procurement plan. Each folder must

be labelled by indicating the country, project code, donor and content of the folder.

More specifically, folders are ordered as follows:

FOLDERS containing the accounts for the month in progress, in consecutive order by date;

FOLDERS containing the consolidated accounting divided by project and budget lines;

FOLDERS containing the financial reports of the partners if applicable;

FOLDERS containing the procurement procedures and related contracts;

FOLDERS containing the contracts, insurance tax payments for the local personnel;

FOLDERS containing the supporting documents relating to car, office rentals, bills and other running costs in general.

The accounting documentation shall always be kept in order and available for consultation

at any time by the internal authorized personnel, it must be accessible for the donors and

the organizations appointed by it for control and auditing.

The original supporting documents referring to UE – DEVCO, ECHO, EU Trust Funds, AICS

(Development) and to other donors who do not require the presentation of original

supporting documents together with the Financial reports, are sent to HQ after the closure

of interim (for multiannual programmers) or final financial report. The administrative staff is

however responsible for scanning the documents on monthly basis and for the upload in

Give (through the specific function).

The original supporting documents referring to UN, AICS (emergency), and SAD

Programmed are archived in the country, according to the scheme provided above. They

are kept in a secure place, accessible only by authorized personnel and according to

applicable laws in OPT and Italian fiscal Law that requires to keep the supporting document

relating to institutional funded projects for 10 years following the credit of the project balance.

Also for these documents, the administrative staff must ensure the scanning on monthly

basis and their upload in Give.

The original project documentation shall be sent to Italy by courier or tracked postal service

in the most rapid, traceable and secure way possible. The Finance and Administrative

Manager/Officer shall communicate to WW-GVC HQ the tracking code and date of

shipment.

ANNEXES

Annex 2m - Folder labels

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2.11.2 Agreements with local/international partners – MoU

In case of projects managed in partnership with other organization, and before the definition

of the partnership agreement, both with International and local partners, a due diligence

process to ascertain the partners’ capacities is always compulsory.

The due diligence is conducted according to the attached annex and it must be conducted

before the set up of the partnership and the MoU drafting. The due diligence is conducted

at Country level for those partnerships – either with local or international NGO - mobilized

at Country level, and basing on the rules agreed with HQ. The responsible for conducting

partner assessment is the Finance Manager , the documents are archived at country level,

in the Administrative Office, and sent to HQ as well for internal control purposes.

[In the case of international partners managed at HQ level, the due diligence is conducted

at HQ level as well and the initial agreements on management of the partnership and

management of the projects are made by HQ in coordination with the office of WW-GVC in

the Country of reference.]

In the case of oPT, the partnership either with a local or an international Organization will be

managed directly by oPT, in accordance with rules and standards agreed with WW-GVC

HQ and contained in this manual, the overall responsibility for the partnership management

relies on the Country Representative.

For all projects that envisage implementation of the activities in partnership with International

Organizations, Associations and/or Local Bodies, if WW-GVC is the Project Leader, it will

be required to draft and sign a Memorandum of Understanding (MoU) at the beginning of

the project or, in any case, before starting the activities implementation.

The MoU shall contain the following information and/or essential rules:

Reference to the project and donor;

Plan of activities under the responsibility of the partner and timetable;

Detailed Partners’ budget;

Exchange rate to be applied to the partner’s expenditures;

Timing of both financial and narrative reports;

Timing and mode of payment of the tranches to the Partner for the portion of budget managed by the Partner itself;

Acceptance and agreement to respect the donor’s rules, with particular reference to the financial management of the purchase procedures, if they are not managed directly by WW-GVC;

Acceptance of the WW-GVC “Code of Ethics and Conduct” and Anti-Fraud and Corruption Policy by the Partner;

Access rights to accounting documentation on the project by both WW-GVC and the donor;

Resolution of any controversies.

32

For all the projects in which WW-GVC is Partner (and not project Leader), signing of an MoU

with the Project Leader, containing at least the same essential information as above, is

required.

ANNEXES:

Annex 2n - Due diligence form

Annex 2o – MoU form

2.11.3 Management of the local/international partners’ accounting documentation

Management of the partners’ accounting documentation, whether they are local or

international, is specified in the Memorandum of Understanding signed between WW-GVC

and those Organizations. These are the documents defining the roles, responsibilities and

duties of the Organizations in the project, and all the management rules of the project as

indicated below.

Generally, depending on the terms of the MoU and reporting schedule, the partners

periodically deliver the original documentation in support of the financial report, attached to

the Payment Request.

The partners’ accounting documentation shall normally be kept in the Country Office in

folders dedicated to the project in the partners’ folders. The Finance and Administrative

Manager shall establish the correspondence between the financial reports and the expense

justifications and inform the Project Coordinator on the outcome of this control.

After the control is performed, the Partners’ reports are registered in GIVE – NP Solutions

accounting system and they become part of the progress expenditures.

The partners’ expenses shall be reported in the accounting system so that they can be

identified at all times, and for this purpose dedicated funds can be created in GIVE for the

partners’ accounts by registering the partner as a specific stakeholder associated to the

specific project. In any case the description of the expense shall contain the name of the

partner, the consecutive number of the report and the reference period.

2.11.4 Control on progress status of project expenditures

On monthly basis, and for each project, a control on progress status of project expenditures

is performed. Once the accounting of the month is consolidated, the project list of

expenditures is extracted from Give – NP Solutions. The costs allocation is verified for each

budget line by checking each expenditure, on that basis the financial plan for the following

months is prepared/readjusted, over and underspending situations are evaluated as well,

by proposing reallocations if necessary.

The Project Manager / Coordinator is responsible for elaborating the financial plan of the

project activities, the Finance Manager revises and checks the planning verifying also its

compliance with Donor’s rules. Then the Finance Manager sends the financial planning to

the Regional Administrator on quarterly basis.

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The Regional Administrator receives and verifies the financial planning on quarterly basis,

he/she points out also the possible problems that may be found. Both the budget

amendments and any requests of project extension shall be sent to the Regional

Administrator for verification purposes, the Regional Administrator approves before sending

to the Donor.

2.11.5 Financial Reporting

The financial reports related to the projects, whether interim and/or final, are drafted locally

by the Finance and Administrative Manager who after its finalization send them to HQ for

the approval before submitting it to the Donor.

The reports are based on the account records extracted from Give – NP Solutions

accounting system and on the documentation filed and recorded during the implementation

of the project.

The reports and all the requested attachments shall be drafted respecting the formats

indicated by the donors.

The preparation of financial report is done according to the following phases, by respecting

the deadline for its submission to the Donor:

- Consolidating the accounting relating to the project that has to be reported;

- Verifying the expenditures allocations – the Project Manager must be consulted;

- Verifying the Donors’ eligibility criteria are respected (also for partner expenditures if

applicable);

- Verifying the completeness and correctness of expenses supporting documents

(including partners document if applicable);

- Preparing the financial report by complying with donors’ rules (reporting template,

exchange rate, compensation between budget lines and all the other rules contained

in the GA and its attachments)

To allow the necessary controls – verifying the accounting, correct expenses allocation,

compliance with donor’s rules – the financial report must be sent to the Regional

Administrator, who after verifying, authorizes the report submission to the Donor. The

Country Representative is always informed.

2.12. Control systems

The person in charge of the controls at Country level on accounting is the Finance and

Administrative Manager.

The Finance and Administrative Officer, together with the Local Administrators for the

expenses undertaken by the Field Offices, is responsible for the accounting entries –

expenditures and financial movements.

The Finance and Administrative Officer is responsible for performing the monthly

34

reconciliations of all the funds in Give – banks and cashes -, these funds are downloaded

from the accounting system by using a specific function, then the Finance and Administrative

Manager is informed, verifies and approves the monthly reconciliations.

The Regional Administrator at HQ checks the accounts and reconciliations sent by the local

offices on quarterly basis, and in occasion of the report presentations, uploads in Give the

updates with HQ Expenses (namely the expenses referring to salaries of expatriate staff)

that are first registered at HQ Level.

If errors/inaccuracies relating to accounting are found, in consultation with the Regional

Administrator only the Administrative Coordinator at HQ level is authorized to modify, by

using a specific function which is enabled only at HQ Level, the modifications are then

received also at local level.

(See also: Sect. 2.2. - Cash Management; Sect. 2.3 Management of bank accounts)

2.13. Management of currency exchanges

As per internal regulation, WW-GVC applies the official exchange rate of the Bank of Italy

worldwide (UIC exchange rate) https://tassidicambio.bancaditalia.it/. This exchange rate is

automatically applied by the accounting system Give – NP Solutions when registering

expenses incurred in currencies different from EUR. The exchange rate is set at the

beginning of the project, once the project budget is uploaded in Give accounting system. If

the Donor does not establish different rules on the exchange rate use, or allows the

Organization to choose the exchange rate to apply, the application of an exchange rate

different from UIC must be authorized by the Regional Administrator.

Some donors require conversion of project expenses made into the local currency at

different exchange rates from those calculated automatically by GIVE (e. g. AICS requires

the Monthly Infor Euro exchange rate); in this case the reference rates requested by the

Donor will be applied through a specific function that can be activated in Give by the

Regional Administrator. Give, - apart from UIC ex rate -, allows to generate only either a fix

exchange rate or Infor Euro exchange rate, in all other cases, the exchange rate must be

manually calculated.

The currency exchanges necessary for performing payments are done basing on

expenses forecast. Either Before asking the currency exchange to the bank or before

performing an internal transfer between two bank accounts belonging to WW-GVC oPT,

one in EUR, the other in other currency, the finance officer or finance manager – if

necessary change according to the Org chart verifies the exchange rate flow and

compares it with the exchange rate applied by the bank.

2.14. Amortization procedures

See ‘AFC Procedures Manual’.

35

2.15. Donation of project’s goods and works

The donation of goods purchased with the project funds generally follow the donors’ rules.

Hereafter we indicate the reference guidelines for the main donors:

a) DG ECHO: “General conditions applicable to humanitarian aid actions financed by the EU (art. 10.4)”

b) Europe Aid: “General conditions applicable to European Union-financed contract for external actions: art. 7.5”

The ownership of the works carried out under the projects shall be transferred to

beneficiaries or public bodies for their management.

ANNEXES:

Annex 2p– Form for donation of goods

Annex 2q – Handover form

36

3. PROCUREMENT

3.1. General rules

The procurement procedures in OPT are regulated by WW-GVC’s “Procurement

Procedures Manual” released by the HQ. Please refer to it for a whole understanding.

The general principles that inspire WW-GVC procurement procedures are:

- Transparency in the procurement processes; - Respect of WW-GVC’s ethical principles during the processes of assignment and

performance of contracts, particularly as regards prevention of corruptive, fraudulent, collusive and coercive practices;

- Respect of the laws and national and international regulations; - Proportionality between the procedures followed for the assignment of contracts and the

value of those contracts; - Equal treatment and no discrimination for all potential contractors; - No discrimination among the various donors; - The assignment procedures shall follow the principles of ECONOMY, EFFICIENCY and

the best QUALITY-PRICE ratio, so as to obtain the quality desired of the product at the best price;

- Respect of the conditions outlined in the contracts stipulated with international donors.

Procurement Plan

A Procurement Plan (see attachment) shall be drawn up for each project:

- At the time of formulation of the budget for the project proposal, for the donors that require

it, the responsible of project drafting will have to perform this or supervise it has been done;

- At the outset of the project, in this case the person in charge of preparing the Procurement

Plan will be the Project Coordinator, upon consultation with the Administration;

- Both at the Interim and Final report stages. The person in charge of preparing the

Procurement Plan is the Project Coordinator, upon consultation with the Administration.

The Procurement Plan envisages for each acquisition above 2000 eur, in addition to the

budget forecast, also the definition of the various procurement procedures to be applied

during the implementation stages of the project. The definition of the procurement

procedures to be applied for each acquisition shall be carried out according to the reference

table for WW-GVC procedures (See Sect. 3.2).

The Procurement Plan shall be sent to the assigned Procurement Focal Point, together with approvals/derogation requests.

During implementation of the project, the Project Coordinator will then have to update the

“Procurement Plan” and send the proposed updates to the Procurement Focal Point.

37

ANNEX:

3a – Procurement plan form

3.2. Purchase of goods, services and works

Purchases, whether of goods, services of works, shall be carried out in respect of the WW-

GVC Procurement Procedures, which envisage different types of procedures depending on

the estimated cost of the purchase.

Table 1, below, is the reference for application of the different WW-GVC procurement

procedures. Any exceptions to that table shall be discussed and authorized by WW-GVC

HQ in accordance with the procedures defined in the paragraph “Exceptions” of the

‘Procurement Procedures Manual’.

Table 1: WW-GVC PROCUREMENT PROCEDURES

TYPE OF

PROCEDURE

TYPE OF CONTRACT

SERVICES SUPPLIES WORKS

International open tender

(minimum 30 days of publication)

X ≥ 200.000 € X ≥ 150.000 € X ≥ 3,000,000 €

Local open tender

(minimum 21 days of

publication)

150,000 < X <

200,000 €

€ 60,000 ≤ X <

150.000

€ 300,000 ≤ X <

3,000,000

Competitive

Negotiated

Procedure

€ 10,000 ≤ X < €

150,000

€ 10,000 ≤ X <

60,000

€ 10,000 ≤ X <

300,000

Single Offer

(With request of

estimate from at least

3 companies)

2,000< X < 10,000 €

Single Offer 500< X < 2,000 €

Table 2: CONSULTANTS AND EXPERTS

38

TYPE OF

PROCEDURE CONSULTANTS AND EXPERTS

Open unlimited vacancy Contracts > 20,000 €

Open limited

vacancy Budget line > 20,000 €, but single contracts not > 20,000 €

Single quote Contracts < 20,000 €

Hereafter we provide a diagram of the levels of responsibility and organization of the

purchase for the main types of procedures performed in WW-GVC OPT.

For other types of tenders and for anything not contained in the operations manual, the staff

shall refer to WW-GVC’s ‘Procurement Procedures Manual’.

DECISIONAL LEVELS AND ORGANIZATION OF THE PROCEDURE

Single Offer& Single Offer with three quotations

Activity Responsible (Person in charge

of executing the task)

Authorization

(person in

charge of

authorizing)

Procurement Request Project Manager

Market survey Project Manager or Technical

Manager, local Admin Support

Preparation of documentation and

request of quotation

Preparation: Local Administrators

in consultation with the PM and

Technical Manager

Transmission of offer inquiry:

Administration

Collection of offers Local Admin -

Offer evaluation Offer analysis from the Local

admin to the technical and project

manager

-

Award of Contract/ Email to

Supplier winner-losers

Local Administrators after the

approval from the PM

Purchase authorization Project Manager

39

-

Contract or purchase order Local administrators with the

approval from the PM

Delivery note and Control of

adequacy of goods/services

Project Manager or Logistics or

Technical Manager follow up from

Local administrator

Control of invoice Administration -

Payment Sending the Payment

authorization by local

administrator to PM for the final

approval before sending it to the

Admin and Finance department

Filing and registration Administration -

Competitive Negotiated Procedure

Activity Responsible (Person in charge of

executing the task)

Authorization (person

in charge of

authorizing)

Procurement Request Procurement Focal

Point

Market survey Technical Manager or Project

Manager, local administrator

Tender dossier and

invitation to bid

Prepared and sent by Local

administrator

Tender launch

authorization

Amount between

10,000 and 59,999

Euro

Country

Representative

40

Amount between

60,000 and 299,999

Euro

Country

Representative

and Procurement

Focal Point

Tender management

(send all docs,

Clarifications, Meetings,

etc.)

Local Administrators

Clarification request send by (Local

Admin, Technical or consultant) to

the company

Identification of

evaluation committee

Project Manager: chair person

Local administrator: Secretary and

Evaluator

Technical Person (2): as evaluator

Consultant, or PA authority

supervision- if needed

-

Offer assessment Evaluation Committee

Purchase request

(internal) and contract

form

General preparation: Project

Manager Assessment of financial

aspects: Administration

Amount between

10,000 and 59,999

Euro

Country

Representative

Amount between

60,000 and 149,999

Euro

Country

Representative

and Procurement

Focal Point

Amount between

150,000 and 299,999

Euro

Country

Representative,

Procurement focal

Point, Head of AFC,

Managing Director

41

Communication to

winners and non-winners

of contract

Project Manager and Administration

Signature of contract

approved

Project Manager (or Country

Director)

Control of adequacy of

goods/services

Project Manager, Logistics or

Technical

Manager, follow up from Local

administrators

-

Control of invoice Administration -

Payment Administration or Project Manager

Filing and registration Administration -

Local / International open tender procedure

Activity Responsible (Person in charge of

executing the task)

Authorization

(person in charge of

authorizing)

Procurement request Procurement Focal

Point

Tender dossier

preparation

Preparation of call for tender and

publication: Local Administrators in

consultation with the Project Manager

Preparation of technical

specifications: Technical manager

Transmission of request to publish

call: Administration

Launching authorization Country Director

and Procurement

Focal Point

OLT/IOT Management

(Tender Notice is

Published in media,

Tender Collection sheet,

Technical and Local Administrators -

42

Clarifications, Meetings,

submission sheet etc)

Evaluation committee

identification

Project Manager: chair person

Local administrator: Secretary and

Evaluator

Technical Person (2): as evaluator

Consultant, or PA authority

supervision- if needed

Offer evaluation Assessment Committee -

Purchase request

(internal) and contract

form

General preparation: Project Manager

Assessment of financial aspects:

Administration

Amount between

60,000 and 149,999

Euro

Country

Representative and

Procurement Focal

Point

Amount of 150,000 or

more:

Country

Representative and

Procurement Focal

Point, Head of AFC,

Managing Director

Communication to

winners and non-winners

of contract

Project Manager and Administration

Signature of contract

approved

Project Manager (or Country Director)

Control of adequacy of

goods/services

Project Manager, Logistics or

Technical Manager, follow up from

Local administrators

-

Control of invoice Administration -

Payment Project Manager and Administration

Filing and registration Administration -

43

3.3.- Contracts and invoices

In general, for all contracts, the project reference (title and code) and the donor name must

be clearly entered, reference to procurement procedure, according to the procurement plan,

must also be included.

Regardless of the complexity of the contract, information regarding the following paragraphs

must be included:

“Technical Specifications” should be as detailed as possible for tenders;

“Terms of payment” to be agreed with the HQ administration office so as to

envisage a reasonable project “Cash flow”;

Time and place of delivery (with application of penalties for delayed delivery if necessary).

The contract shall be accompanied by a declaration:

On compliance with the ethical standards;

On compliance with the WW-GVC’s “Code of Ethics and Conduct, Antifraud Policy and PSEAH policy;

On the right of access to the documentation by WW-GVC, the donor and the organizations appointed by them for control.

The contract shall clearly indicate the rescission clauses as specified in the WW-GVC

‘Procurement Procedures Manual’ and/or other foreseen penalty clauses.

3.4. Supplier selection

In selecting suppliers always refer to WW-GVC’s ‘Procurement Procedures Manual’, and

also to the Code of Ethics and Conduct, Antifraud and Anticorruption Policy and PSEAH

Policy adopted by WW-GVC.

3.5. Classification of documents

The Local Administrator is responsible for correct filing of all documentation relative to

purchases, from the market search to the final payment or handover, where envisaged. The

Finance and Administrative Manager supervises the processes and intervenes when

needed.

For this purpose, there is a check list for every type of procedure which Local Administrators

shall take care to follow in filing the documentation.

As soon as the procurement procedure ends, administration staff shall prepare/update the

44

Procurement Plan entering the details of the procedure and contract.

45

4. LOGISTICS

4.1. Archive management

In OPT the Finance and Administrative Officer and the local admins are responsible for the

archive management.

Paper files include all documents concerning the organization in the country as well as the

implemented projects as follows:

Documents concerning the Organization in the Country (registration, tax documents, goods

inventories, etc.);

Documents concerning projects: grant agreement with the donor, reporting, expatriate and

local personnel, administration and finance (see Chapt. 2.11), activities carried out by the

project (i.e. training), contracts with suppliers (see Chapt. 3), vehicles management (i.e.

logbooks), goods management, visibility samples, publications, photo-archives, etc.

The Folders must be classified and kept in safe places, accessible only by duly authorized

personnel, protected from potential damage.

Folders kept in field offices are moved to coordination Office in the reporting and auditing

phase.

4.2. Inventory management

In OPT, there is an inventory of goods and equipment belonging to the Organization and to

projects that is yearly updated and at least partially, at the end of each project.

In OPT, the Logistician supervised by the Finance and Administrative Manager is

responsible for correctly keep the inventories, he/she informs the Country Representative

The whole inventory is updated on yearly basis, and partially updated at the end of each

project.

Goods and equipment pertaining to projects or owned by the Organization are managed

using the enclosed table. Each item present in the office must be labelled and then identified

through a specific inventory code/label, a description must be provided when the item is

registered in the inventory, the items status must be described, the purchase date, model,

brand, and any other relevant information useful for identifying the items are reported as

well.

The person appointed as the responsible of project items, undertakes to use with due

diligence the goods/equipment belonging to the organization and projects.

Should any expense arise from their bad use they would be charge to him/her, without

prejudice to more severe penalties according to law. The personal use of goods/equipment

belonging to WW-GVC is generally prohibited.

The Person responsible shall report to logisticians any problem about goods/equipment use.

Goods/equipment in the offices shall be included, always in any case, in the inventory.

46

ANNEX:

Annex 4a –Inventory form

4.3 Stock management

In OPT are not currently implemented projects that require stock management.

4.4 Vehicles management

The logistician is the responsible for the vehicles management, amongst the other things

he/she checks and verifies the vehicles’ assignment, according to the instruction of the

Country Representative. At the end of the month he/she also fills out a list which indicates

the vehicles used during the month and the person who is responsible of the vehicle use.

Each vehicle, both in the case of rented vehicle and vehicle owned by the organization, must

be covered by insurance for civil liability against accidents, stipulated according to applicable

laws and regulations. It is absolutely forbidden circulating on vehicles without insurance.

The logistician is in charge of verifying the insurance coverage, expiring date and renewal.

The logistician is responsible for verifying the good maintenance of vehicles to ensure the

security conditions on board, and must make sure that each vehicle is provided with the

followings:

Vehicle registration certificate;

Rental contract copy (if applicable);

Logbook / more sophisticated tracking system;

Emergency tools (spare tire, foam, triangle, jack, compressor, triangle, high visibility gilet).

Each vehicle must be periodically checked for maintenance, at least every 6 months and

more frequently any time a malfunctioning is discovered. For this reason the logistician –

OR OTHER ACCORDING TO THE ORG CHART frequently, on weekly basis, monitors the

vehicle status.

Vehicles can be used only by WW-GVC personnel holding a valid and clean driving licence,

the copy is sent to Logistician OR OTHER ACCORDING TO THE ORG CHART.

Each driver is responsible for the correct use of the assigned vehicle, in compliance with

common sense and applicable driving rules. The organization does not assume any liability

deriving from fines or more severe sanctions descending from the improper vehicle use.

The information about the vehicle use with specific reference to driver, travel route, km and

date, fuel refill are always tracked in the logbook.

47

The logbook are used for tracking the information about the vehicle use, by also

distinguishing amongst professional and personal use if applicable. If a gaps or more

complex tracking system is used, indicate it

The vehicles are used for professional reasons, to go to the field / project implementation

areas and to go from home to work and vice-versa. The use of the vehicle for personal

reasons must be authorized by the Country Representative. In that case, the personnel is

obliged to reimburse the fuel used for personal car use (indicated in the logbook).

The vehicles that during no working hours remain in the proximity of the office, must be

placed in the adjacent or reserved parking areas, the vehicle key is kept in the office. The

driver must make sure the vehicle is parked in a safe area.

In case of accident occurred when driving, it must be immediately reported to the logistician

in order to follow the prescribed applicable procedures. The Country Representative must

be duly informed.

Annex

Annex 4b- Logbook form

4.5 Shipping to HQ

Documents and material addressed to HQ are sent by courier in the most rapid, traceable,

and safe modality, by communicating to HQ the shipping date and tracking code.

In the shipping boxes a list which indicates the documents reference is provided, to verify

the correspondence.

48

5. IT PLAN

5.1. Computer network

IT Officer is in charge of the following duties:

Overall in charge of WW-GVC IT systems;

Assesses and approves of any procurement of IT related equipment including providing

technical specifications and making recommendations to the Admin & Logistics team

for purchases;

Conducts research in variety of IT topics, as needed, and develops related summaries

and reference materials;

Ensures the availability of services & servers in the network including domain

controller, applications server and Internet as a resource

Ensures that the IT equipment are functioning properly and conducts pre- and post-

tests of IT-equipment that are out-sourced for maintenance;

Conduct IT induction to all new staff including visiting staff, others.

Makes backups and tests the backups for the available servers in the organization;

Prepares monthly IT reports to management;

Executing issues as escalated by the IT assistant and making determination for next

cause of action

Representing IT in program meetings and attending related workshops that add value

to the organization

Manages and in collaboration with Admin department, updates IT equipment register

Manage and supervise the use and allocation of any IT hardware, including the tablets

for data collection in the field.

Performs other related tasks as required.

Data Collection and Systematization:

Development, Management and update of WW-GVC database, and assurance of the

proper use of the database and procedures by all staff;

Elaborate proper procedures and tools, along with the specific coaching of appointed

staff, to assure the consistency between the data collection methods and the final

analysis objectives of GVC and projects implemented

Systematize and elaborate synergies between the data collection methodologies and

the GVC database.

Management of WW-GVC GIS support, dereferencing of information and thematic

maps production, in coordination with the Technical and GIS Coordinator;

Supervise the proper, concurrent and constant update of the information and data of all

targeted communities on weekly basis.

Support with required updated data, the Communication and Advocacy Officer, the

Country Director, the Sector Coordinators and any other relevant staff in the

preparation of external reports or outreach products

Management of barcodes support information and equipment;

Management and update of WW-GVC Palestine online material;

49

Conduct systematic coaching for the staff to improve collection, management and

systematization of data.

Institutional Outputs Responsibilities

Monthly Report (with specification on data management)

Weekly Timecard for Project Time Allocation

Use of Online Calendar

Individual Action Plan

Minutes of meeting

Baseline production initial and final

Quarterly IT plan

Coordination Country Office (Ramallah):

Country Office is equipped with:

1 server that contains systems, databases and all WW-GVC data, 1 backup device storage,

1 Fortinet firewall, 1 VDSL router, 2 external hard disk, desktops, laptops, printers

Software components: the operating system is Windows. The used programs are Microsoft

Office package, Give NP Solutions – only in the laptop of administrative personnel duly

authorized by the HQ.

Antivirus: all computers are equipped with anti-virus program.

Password: all computers are password protected. Passwords are quarterly updated.

Backup: backups are made on a daily basis to allow to properly save data.

Field Office (Hebron):

The field office is equipped with: 1 ADSL router, 2 printers, laptops, Desktops.

Field Office (Tubas):

The field office is equipped with: 1 ADSL router, 1 printer, laptops, Desktops.

Field Office (Gaza):

The field office is equipped with: Laptops 8 (6 with employees / 2 spares), 1 Router, 2

Coloured Printers (Includes Scanners), 1 B&W Printer, 1 Projector, 3 Tablets.

50

Software components: the operating system is Windows. The used programs are Microsoft

Office package, Give NP Solutions – only in the laptop of administrative personnel duly

authorized by the HQ.

Antivirus: all computers are equipped with anti-virus program.

Password: all computers are password protected. Passwords are quarterly updated.

Backup: backups are made on a daily basis to allow to properly save data

5.2. Computer network’s management and administration

The Responsible of the WW-GVC Offices’ computer networks in OPT is the IT Manager who

is accountable to the Country Representative. The recourse to an outside company is

expected in case of need and / or problems and updating.

Backups are done on daily basis and duly archived.

5.3. E-mail organization and management

WW-GVC HQ has an internet domain associated with the e-mail addresses and the

Foundation’s website. There is not a WW-GVC OPT website.

The institutional e-mail addresses are assigned by the Network Administrator at HQ, upon

the instruction of the Desk.

In the case of WW-GVC OPT the email addresses are the followings:

Andrea.Sparro@gvc.weworld.it Andrea Sparro

Fadi.Arouri@gvc.weworld.it Fadi Arouri

Manar.Atwan@gvc.weworld.it Manar Atwan

Ashraf.Khader@gvc.weworld.it Ashraf Khader

leonardo.gueli@gvc.weworld.it Leonardo Gueli

Safwan.Rabee@gvc.weworld.it Safwan Rabee

Filippo.Capurro@gvc.weworld.it Filippo Capurro

Alaa.Etkedek@gvc.weworld.it Alaa Etkedek

Sara.Alves@gvc.weworld.it Sara Alves

Giovanni.Pedron@gvc.weworld.it Giovanni Pedron

Pedro.arriaza@gvc.weworld.it Pedro Arriaza AlDana

Alice.cornia@gvc.weworld.it Alice Cornia

Diana.takacsova@gvc.weworld.it Diana Takacsova

angelina.hoher@gvc.weworld.it Angelina Hoher

Miriam.ojeda@gvc.weworld.it Miriam Ojeda

Bara.amarneh@gvc.weworld.it Bara'a Amarneh

Mahmoud.alhaddar@gvc.weworld.it Mahmoud Alhaddar

51

Hadil.tahboub@gvc.weworld.it Hadeel Tahboub

Jinan.sarsour@gvc.weworld.it Jinan Sarsour

Asia.khalil@gvc.weworld.it Asia Khalil

Ahmad.abudeah@gvc.weworld.it Ahmad Abu Deah

Rumouz.abumarkhiah@gvc.weworld.it Rumouz Abu Markhiah

Saja.aldwaik@gvc.weworld.it Saja Dweik

Bashar.jaradat@gvc.weworld.it Bashar Jaradat

Taysir.arbasi@gvc.weworld.it Taysir Arbasi

Mai.hassan@gvc.weworld.it Mai Hassan

Moayed.daraghmeh@gvc.weworld.it Moayed Daraghmeh

Mohammad.bzour@gvc.weworld.it Mohammad Bzour

Qusay.abudawas@gvc.weworld.it Qusay Abu Dawas

Noor.nazzal@gvc.weworld.it Noor Nazzal

Amera.faris@gvc.weworld.it Amera Fares

Vincenzo.paladino@gvc.weworld.it Vincenzo Paladino

Ghassan.alqishawi@gvc.weworld.it Ghassan Alqishawi

Karam.matar@gvc.weworld.it Karam Matar

Dalia.abujahel@gvc.weworld.it Dalia Abu Jahel

Ismael.snounu@gvc.weworld.it Ismael Snounu

Menna.Sesalim@gvc.weworld.it Menna Sesalim

All communications from WW-GVC HQ or from donors, agencies, organizations, local

authorities in the Country, of a general nature and related to the overall organization, are

directed to the institutional addresses above mentioned.

The IT Network Administrator at HQ, on the instructions of the Desk, assigns to each staff

an e-mail address of the WW-GVC domain with an associated password that shall be

changed by the user at first log-in. Each user is required to use the e-mail address

exclusively for work. In the event of cooperation termination between the user and WW-

GVC, the IT Network Administrator shall immediately change the user's email password

ensuring the maintenance of the email address and its contents for at least 6 months.

To the institutional personal addresses of International Personnel, are addressed in addition

to personal communications with the HQ about the employment relationship,

communications about the ordinary management of the projects and the WW-GVC activities

in the country, as well as the exchange of information with the local staff.

The Network Administrator at HQ is the reference person for the use and management of

institutional e-mail in the Country.

In case of need, a support service is provided: it_helpdesk@weworld.it

52

6. SAFETY & SECURITY

Before the departure to OPT, the staff (both under contract and volunteer) receives a

security briefing/training during which the WW-GVC Safety and Security Policy applied at

global level is illustrated and explained. Moreover, basic and general information regarding

the overall situation in the Country, and general security measures to be adopted, including

the behaviour to keep at the airport upon arrival, are explained.

The staff are asked to communicate their presence in the Country to the Italian Embassy,

so that they will be registered.

The information about safety and security in OPT, as well as the evacuation, hibernation

procedures, are detailed in the Security & Evacuation Plan and its annexes, a biding

document for all the personnel in the Country. This document is delivered and explained in

the details to the personnel as soon as they arrive in the Country, within the first 24 hours

Security Officer.

SoPs and security documents and contacts are disseminated to the staff for referral as well

daily and weekly alerts. Local personnel get security briefing and other security and access

SoPs at the beginning of their assignment.

53

7. ANTI-FRAUD AND CORRUPTION

The general WW-GVC procedures concerning the fight against fraud and corruption are

explained in the Antifraud & Anticorruption Policy, please refer to this document for more

details.

This document must be delivered to each staff working with WW-GVC, by signing the

contract with the Foundation each employee/ collaborator commit him/herself to respect the

policy, to prevent and fight against corruption and take part to trainings proposed by the

Foundation. The Personnel is regularly informed and trained on the risks relating to fraud

and corruption, both at HQ and local level. The fraud and corruption risks are regularly

assessed and addressed and the HQ is regularly informed.

The above mentioned procedures and the policy are binding for WW-GVC staff,

Implementing partners, suppliers, consultant and any other person/body collaborating with

WW-GVC while implementing the statutory activities.

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8. TRAINING

8.1. Training of expatriate personnel

Professional training is envisaged for expatriate personnel in the WW-GVC training program

(see ‘Human Resources Manual’).

More specifically and depending on the needs and professional requirements, the expatriate

personnel receive the internal trainings envisaged by the organisation, participate in the

courses organized by the donors or other organizations and, when referred by the line

managers or requested by the resources themselves, may participate in specific courses.

The Country Representative may recommend the participation in the courses by the

expatriate personnel informing the Head of Regional Unit. Internal Induction training for

expatriate personnel prior to their departure includes meetings at HQ of the organization

with the International Programmed Department, the Administrative Department and

Communication department. In case of application of new procedures or updates of existing

procedures, the Head of Regional Unit and/or the Country Representative is in charge of

informing and training the personnel.

8.2. Training of local personnel

Two levels of training are envisaged:

Internal training is provided by the line manager in the OPT when new resources are hired,

when new procedures are applied and in case of updates of existing procedures.

Specific internal training may be provided during missions of personnel from HQ and/or

external collaborators/consultants. The HQ in coordination with the Country Representative

may organize missions to HQ by local personnel for specific internal professional training

activities. In both cases, the performance and objectives of these are established, agreed

with the resources they and the expected results are shared.

External training may be proposed for local personnel by the line manager, and must be

approved by the Country Representative. The line manager, also at request of its staff,

proposes participation of local personnel, depending on the position, in courses organized

by other organizations.

The reference manager, also at the request of its own staff, provides a training plan for

participation in external courses organized by international organizations in the country and

other possible organizations, which must be approved by the Country Representative.

The general responsible for training in the country is the Country Representative, who keeps

a list, updated annually, of participation in courses of both expatriate and local personnel.

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9. COMMUNICATION AND VISIBILITY

Any communication or visibility activity undertaken by WW-GVC in oPT has to comply with

the HQ communication guidelines. Regarding the use of WW-GVC logo, WW-GVC oPT

follows the specific HQ communication guidelines.

Given the peculiarity of the OPT context, WW-GVC adopts a low visibility policy. Any

visibility activity and the production of communication material must be priory agreed with

the Country Representative. For any visibility activity at Country Level, please refer to

Communication and Visibility SoPs (Annex 26).

9.1 Internal communication

CORPORATE IMAGE

All elements that facilitate a corporate image are reported in the manual named WW-GVC

Brand book.

In particular in the Manual there are all details about brand use, its declination and relating

examples are provided (font, business cards, letterhead, presentations, use of images,

visibility materials).

CODE OF CONDUCT

The Foundation intends to communicate and promote in its communications and visibility

activities (including awareness- and fund-raising activities) an objective knowledge of the

reality and of the Countries involved in the interventions, by conveying contents in compli-

ance with rights and dignity of the person, without any kind of discrimination, and without

using in a distorted way any information and image collected for a specific purpose. It

likewise undertakes to ensure a correct use of images of minors and of sensitive information

in its possession.

WeWorld-GVC communicates using traditional media and social media through specially

designated personnel, who is committed to operating with the utmost fairness and transpar-

ency. External communications must be truthful and not aggressive.

9.2. Coordination Italy/Field and Communication and Project Advocacy

During drafting and then implementation of projects, it is always NECESSARY a

coordination field/Italy as far as budget lines and visibility and communication are

concerned. More in general it refers to material produced for WW-GVC’s communication

and visibility (such as publications, researches, photos, videos, etc…).

The coordination is set up at International Programmes and Communication Departments

at hq level.

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9.3. External Communication

WEB AND SOCIAL MEDIA

WW-GVC’s dissemination channels are:

WW-GVC’s institutional web site.

The social media, through WW-GVC Pages, in particular: Facebook | twitter | YouTube

Instagram | LinkedIn.

The management of these channels is in charge of the Communication Department. The

management of these channels is entrusted to the Communication Department at HQ Level,

the contents production and publication is coordinated between Communication and

Fundraising Departments.

It is FORBIDDEN to create and publish on-line sites, profiles, groups, pages, channels linked

to WW-GVC without the prior coordination with the Communication Office.

MASS MEDIA

The contact with the mass media is in charge of the WW-GVC’s Press Office, which is within

the Communication Department.

The Communication Department is in charge of collecting information and in case sort the

different contacts of journalists with the field.

If a person working for WW-GVC in the Country is directly contacted by a journalist or an

editorial staff, without the filter of the Communication Department, it is NECESSARY that

this person gets in touch with HQ asking for an authorization and sharing the line to be held.

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10. OTHERS

10.1 Membership in networks/groups/alliances

WW-GVC is member of the following networks:

At HQ Level:

ASVIS, Italian alliance for the Sustainable Development;

Concord Italia (Rome)

COLOMBA

COONGER, NGOs Coordination network in Emilia-Romagna Region

COORDINATION BUSINESS and HUMAN RIGHTS

GLOBAL CAMPAIGN FOR EDUCATION

GLOBAL COMPACT

Group CRC

JANUAFORUM,

Lega Coop Italia

Fair Trade Italy (Padova)

Middle East and Mediterranean NGOs Platform

Register of organization performing activities in favour of immigrants

Fair opportunities network Lombardia Region.

SOCIAL VALUE ITALIA

UNAR – National Office Against Discrimination

VITA

Europe:

VOICE - Voluntary Organisations in Cooperation in Emergencies (Brussels -

Belgium)

Concord Europe (Brussels - Belgium)

At OPT Level:

Association of International Development Agencies (AIDA)

Italian Platform of Italian NGOs in the Middle East

EWASH Emergency Water Sanitation and Hygiene in the Occupied Palestinian

Territories

Water Scarcity task force

Water cluster Area C task force