Management of APOC funds by the NOTFs: financial and administrative procedures

ITo I ,t I MAI{AGEMENT OF APOC FUNDS BY THE NOTFS : tinancial und Administrative Procedures ( o ." Ut Y I lr 0 rf "i t t, I f'-( t',l' i t tlL tl I )'- O t l'- Ll': E |-l J r-,i li'-'--, ! f l' l'- U J- ( .- :' -,'- 1 I \ / D \ 2F tw,tN ct,q t,qNo A otur t Nt s rntrtvn P nocE DaRE s REVISED, MAY 2010 ACKNOWLEDGEMENTS The Management of The African Programme for Onchocerciasis Control (WHO/APOC) based in Ouagadougou, Burkina Faso gratefully acknowledges the Financial and Technical support provided by the Onchocerciasis Coordination Unit of the World Bank toward the completion of this manual. The Management also acknowledges the World Health Organization (WHO) who's Country / Project System of Accounting has been adopted in sections of this manuall and the input of the WHO/APOC Staff for their invaluable contribution and commitment to proper financial accountability and reporting. JIn accordance with the provisions of the Memorandum for the African Programme for Onchocerciasis Control (APOC) signed by the Governments of the Participating Countries, the Donor Community as well as all partnering institutions, and within the specific framework of the institutional and administrative arrangements described in the different "Direct Financial Cooperation" (DFC) agreements, the following procedures shall, henceforth, govern the financial and administrative management of funds made available to the National Onchocerciasis Task Forces (NOTFs) enabling them to successfully reach their operational objectives . The "Direct Financial Cooperation" agreements, for APOC projects should be made available to all Stakeholders. As the Project Accounting Officers/Administrative Assistants are responsible for tracking the approved budget included in the "DFC", a copy must always be provided to them to ensure timely preparation and submission of returns to the Management of APOC. 4PREFACE This manual is designed for use as a reference guide on administrative and financial procedures for all the (World Health Organization (WHO) African Programme for Onchocerciasis Control (APOC) projects, and for training courses on the WHO/APOC/ Country / Project System of Accounting. The manual, based on material progressively developed over the past several years by the World Health Organisation, is adjusted to respond to specific needs of the African Programme for Onchocerciasis Control. This manual aims to present broad coverage of the WHO/APOC Country/Project System of Accounting by describing the required techniques to be used by all APOC project accountants. The specific process to be followed to fulfil the accounting requirement of submitting the returns may vary from country to country and may also differ among APOC projects within a country due to the specificity of the Projects concerned The manual is designed to provide only the core material for the WHOiAPOC Country/Project System of Accounting and should be supplemented with specific instructions relating to the particular administrative and financial set-up of the country projects. The manual is available in English, French and Portuguese languages. The Management of APOC programme based in Ouagadougou, Burkina Faso will be the main source of additional materials and instructions where necessary. This includes specific guidelines on the use of this manual by other organisations such as Non-Governmental Development Organizations. The manual is divided into four Sections. Section I provides an introduction to the Financial and Administrative set up of APOC and the Direct Financial Cooperation. This section also presents key definitions that will be found useful when using the Country / Project System of Accounting. Section 2 focuses on the Accounting Guidelines developed for all APOC funded projects. This section presents the mechanism to be used in the management of funds by projects and mechanisms for monitoring transactions. Section 3 provides the administrative guidelines and audit requirements that examine expenditure per budget line item and addresses the question of how to spend more wisely. It examines expenditure planning and the formulation of each budget line item including the utilisation of capital equipment. Section 4 provides details on how to perform monthly closures to ensure timely submission of financial returns to APOC management. Section 5 provides an overview of the financial reporting requirements for APOC projects. INTRODUCTION...... BASIC INFoRMATION ON THE APOC ADMINISTRATIVE AND FINANCIAL STRUCTURE BASIC INFORMATION ON THE COUNTRY/PROJECT ACCOUNTING SYSTEM... KEY DEFTNITIoNS AND PRINCIPAL RULES FOUND IN THE WHO COI.TNTRY / PROJECT ACCOUNTING SYSTEM....... THE PLAN OF ACTION AND BUDGET AND THE DIRECT FINANCIAL COOPERATION ..........9 PLAN OF ACUON AND BUDGET (PAB) OF THE NATIONAL COLTNTRY PROJECTS.... ..................9 PURPoSE...... FORMAT....... THE DIRECT FINANCIAL COOPERATION PURPOSE PERIOD COVERED FINANCIAL AGREEMENTS AND AMOLNTS ................ REPoRTTNG REeUrREMENTS ................ SaupIg DIRECT FINANCIAL COOPERATION CoMMoN MISTNTSRPRETATIONS OF THE DIRECT FTNANCIAL COOPERATION................. SECTION 2:......... THE COUNTRY/PROJECT ACCOUNTING DOCUMENTS AND FORMS USED......... I. CoUNTRY/PRoIpcr VoUCHER... II. THE CoUNTRY/PRoJECT ACCoI.INT CASH BOOK I I I. MoNTHLY STATEMENT oF CoI.rNTRy/PROTTCT ACCOUNT...... IV. BUDGET ANALYSIS FORM.... ADMINISTRATION GUIDELINES AND AUDIT REQUIREMENTS UTrLrsATroN oF CAPTTAL EquPueNr MOTORVEHICLES REFoRM oF EQUIPMENT AT THE DISPOSAL OF PROJECTS IN THg COtXTzuPS. BANK ACCoI.INT... OppRarmc ExPENSES.... PER DIEMS........ TRAVEL AND TRAINING ......... SrarroNsRv (Ornrce AND TRATNTNG).............. TELEPHONE PERFORMING MONTHLY CLOSURES AND SUBMISSION OF TIMELY REPORTS............... REVISED SUBMISSIoN PRoCEDURES AS oF Mav 2010 Srgp ev srEp pRocESS FoR SUBMISSIoN oF COITNTRY/PRoJECT RETURNS FINANCIAL REPORTING REQUIREMENTS FOR APOC 1. Sauplp FUNDTNG AurHoruzarroN AND CBnurrcauoN oF EXIENDITURE (FACE) AND TECHNTCAL REpoRT or OurcoprEs................ 2. FORMAT FOR SUBMISSION OF FINANCIAL REPORT TO TCC....... Table 13a : Financial contributions by all partners for the last three years........... Table 13b : Financial contributions by all partners for the last three years (continued) .... Table l3c : Financial contributions by all partners for the last three years (continued) .....47 CHECK LIST OF A SUMMARY GUIDELINE ON FINANCIAL AND ADMINISTRATIVE ISSUES (FINANCIAL AND CAPITAL EQUIPMENT MANAGEMENT) ..................47 SAMPLE CHECK LIST FOR PREPARATION OF FEEDBACK TO COUNTRY/PROJECTS ON FINANCIAL RETURNS SU8MrrrED................. .......................48 SAMPLE CHECK LrST FOR PREPARATION OF EQUTPMENT rNVENTORY..................................51 5 6 6 6 7 1 9 9 2 2 2 2 3 4 .20 .21 .21 .21 .23 .28 31 34 34 34 34 34 35 35 36 36 36 36 .36 .5t .37 .37 .38 .40 .40 ......................40 .43 .44 .45 .46 ANNEX t I 1 6I r SEGTION 1: INTRODUCTION Baslc INFoRMATIoN oN rrrB APOC AoIIINISTRITIvE AND FINaNCIaI SrRuCTuNr Funds made available by Donors to the African Programme for Onchocerciasis Control are held at the World Bank, the Fiscal agent of the Programme, They are channelled through the World Health Organisation (WHO) to the African Programme for Onchocerciasis Control (APOC) and to the Project bank account at the country level. In order for each project to meet all the requirements regarding financial obligations, it is important that the wider environment of financial decision-making is understood by project management teams in countries. The following illustration provides an overview of the APOC Programme Financial Flows. rgf Request Trmsfer Payment instruction Trmsfcr ptyrnait Tmfer Trmfs Copy of Elecrronic Rcnrns Retums/Original Rehms' Eledonic Oir.ct Request L Tmsfer Group A - Original Returns submitted to NOTF WHO COUNTRY OFFICE NOTF/Project Level Lum ur APOC MANAGEMENT Ouagadougou WHO/ AFRO & EMRO WHO/HQs Geneva & Kuala I Origina! retums submission applied ONLY to Group B Comtry/Projeas @) R€qucst \\ orld lhnl. ( tloustc (irlbcnkian t \t)P DONOR CONTRIBUTION Ol'E(l l.irnd 'l'he \cthcrlands l"inlanrl Poland Krru ait \\ ll() \l)lr \orrral \igeria I nitcd Kingtlonr I nitcd strtes l'ortugnl Slor crril Saudi.\rabia APOC TRUST FUND WORLD BANK WASHINGTON 7 Governing the financial and administrative management of funds made available to the National Onchocerciasis Task Forces (NOTFs)t is the Direct Financial Cooperation (DFC) agreements signed between WHO/APOC and the NOTF/Ministries of Health (MOH) of the APOC participating countries. The DFC spells out the institutional and administrative arrangements the NOTF needs to carry out to ensure that the projects operational objectives are met successfully. Baslc INronuarION ON THE COU Y/PRoJECT ACCOUNTTNG SYSTEM Country/Project Funding Authorization is the advance given by WHO/APOC to the NOTF for expenses to be made during a given period (generally quarterly or semi-annually). All expenses made by using the Country/Project account should be justified monthly through the use of accounting documents. The WHO Country/Project Accounting System was developed in accordance with WHO Country/Project accounting procedures, as outlined in the WHO Manual, "Finance and Accounts: Country/Project Accounts." The WHO Country / Project Accounting System is designed to perform all accounting tasks ranging from recording daily accounting transactions (see Section 2 of this manual) to performing monthly closures (see Section 4 of this manual). KBy DBrtNrtIoxs axo pRrNctpal nurrs pouxo n rnr WHO CouNrRv / PRo.lnct AccouNuNc Svsrrvt In order to harmonize the administrative and accounting practices, the following terms are mainly used in WHO/APOC documents in relation to the Country/Project Accounting System. 1. Bank Account In the execution of field operations, funds are made available to the NOTFs on the basis of the estimated expenditures contained in the budget and annexed to the Direct Financial Cooperation Agreement. These funds represent WHO/APOC assets and are covered by the legal provisions of the WHO. Principal rules and requirementsfor the Bank Account: a) The bank account at the country level should be operated jointly by two signatories whose specimen signatures should be deposited at the Project's bank. The Country/Project Account is to be operated by cheque or through the petty cash. b) All debits and credits should be followed-up and cleared promptly c) The account should be specific to the project and the name notation should be as follows: r National Programme of Onchocerciasis Control (NOCP)/Name of the Country or the Project d) A monthly bank statement is required and must be reconciled with the monthly statement of the Country/Proj ect account. Note: Where a pooled Bank account is exceptionally authorized by APOC Management or there is no Bank account due to special circumstance agreed by the parties, the funds will first transit by WHO country office who will release it by installments. 2. Pettv Cash Petty Cash is the cash on hand or in the safe which is made available from the bank account to the project and is used to pay for small expenditures related to operating costs. The National Coordinator is accountable for the money in the Petty Cash. These funds are also covered by the legal provisions of WHO. I National Onchocerciasis Task Forces is a coalition formed in each country between the Ministry of Health ( MoH) and the non-govemmental Organization (NGDO). The NOTF is responsible for joint management of a project. ra 8Principal rules and requirements for Petty Cash: a) The maximum amount balance allowable in the petty cash should be the local currency equivalent of USD 200. If the petty cash balance is more than USD 200 in local currency at the monthly closures, detailed justification must be provided explaining the amount recorded in the cash count certificate and the amount of advances provided to decentralized implementers of activities yet to be accounted for. b) Unauthorized expenditures should not be paid from the Petty Cash. This includes advances paid for per diem without proper authorization or justification. c) All large advances or payments to contractors should be made by cheque from the Bank Account and not through petty cash. It is not advisable to have a lot of cash in the safe except when paying per diem to participants of a meeting or paying top-ups at the end of each month. If not, the justification should be the amount of advances provided to decentralized implementers. d) A Cash Count Form/Certificate (see point 2.1) should be filled at the end of every month, signed by the accountant and certified by the project/national coordinator. This form should be made available to the auditors or any supervisor if required. 2.1 The Cash-Count Form/Certificate (CCC) a) The cash count certificate is used to confirm the current amount available in petty cash at the end of each month. It is a list used to take stock of the available petty cash each month. b) The petty cash amount indicated on the cash count certificate must be shown in terms of bank notes and coins available. It is not advisable to keep your personal cash in the project safe, therefore ensure that the cash count conducted is for project petty cash only. c) The cash count certificate should always be co-signed by the coordinator and the accountant at the end of every month and it should reconcile with the amount indicated in the petty cash column of the cash book. 3. Countrv/Proiect Account As described earlier, the advance given by WHO/APOC to the NOTF for expenses to be made during a given period is called Country/Project. WHO/APOC approves and effects the replenishment of the Country / Project account. Additional definitions, principles, ru les and requireme nts 3.1 The Countrv / Proiect Account Holder a) The National Coordinator is normally the Country/Project Account Holder and is the person accountable to WHO/APOC and to his Government for the funds made available to the NOTFs by WHO/APOC. 3.2 The Countrv/Proiect Voucher The Country/Project voucher is a document accompanying all payments made and it describes each transaction in detail. a) Please note that a Country/Project Voucher should be used for each transaction (hat is for each invoice or group ofinvoices settled). b) It is strictly forbidden to group invoices not related to the same transaction and/or the same budget line item together attached to one Country/Project Voucher. c) All invoices attached to a Country/Project voucher should relate to a transaction in only one currency. ,I 9; 3.3 The Country / Proiect Account Cash Book This is the accounting book prepared by WHO known as "WHO 412 FIN (ACT)" showing the details of all the expenditures in chronological order. a) Records are made in the Country/Project Account Cash Book on the basis of the individual Country/Project Vouchers. 3.4 The Monthlv Statement of the Country/?roiect Account This statement shows the different balances obtained in the Country/Project Account Cash Book and the status of the bank account as shown on the monthly bank statement. a) To fill the Monthly Statement of Country/Project Account, one should have finished completing the Country/Project account cash book and should have it in front of oneself. THE PLAN OF ACTION AND BUDGET AND THE DIRECT FINANCIAL COOPERATION Pr,aN op AcrroN aNo BuocBr (PAB) or rHB xarroxaL couxrnv pnoJscrs Punposp a) The objective of this section is:(i) to define and clarifr the budget lines that should be taken into account regarding the major objectives of the programme;(ii) to meet the key activities to be implemented for the sustainability of the CDTI projects,(iii) to standardize the budget format and to facilitate the timely submission of the plan of action and budget to be reviewed by APOC management. FoRtrlar The Plan of Action and Budget is composed of 5 important elements l) Project information 2) Detail costs of activities 3) Summary cost per person to be treated 4) Cost per unit 5) Justifications of the budget items 1) Project information Item Value Country Project NGDO partner Calendar year of activities to implement Number of APOC funding years to implement Number of districts to treat Number of communities at high risk Number of communities to treat Total population at high risk Number of persons to treat Number of HWs to train for the first time Number of HWs to re-train Number of CDDs to train for the first time Number of CDDs to re-train il No Description APOC MoH NGDO Total % I Health Education, Sensitization, Advocacy & Mobilization 1.1. Mobilization 1.2. Sensitization 1.3. Advocacy 1.4. Development & Production of IEC/BCC materials Sub-total I il Traininq 2.1. Training of health workers 2.2.Training of CDDs Sub-total ll ilt Supervision, Monitoring & Evaluation 3.1 . Supervision 3.2. Monitorinq (Routine and internal) 3.3. Evaluation (by APOC and funded separately) 3.4. Review meetings 3.5. Assistance for supervisory visits 3.6. Data management 3.7. Community Self-monitoring Sub-totallll IV IVERMECTIN DISTRIBUTIOIV & SAEs MANAGEMENT 4.1. lvermectin distribution 4.2. Management of Severe Adverse Events Sub-total lV V Salaries and Equipments 5.1. Top-ups 5.2. Equipments Sub-total V VI Additional expenses 6..1. Suppties 6.2. Communications 6.3. Maintenance of vehicles/motorbikes 6.4. Other administrative charges Sub-totalVl Total %o contributed by paftners t0 2) Detail of Cosfs of activities (Currency of implementation) I L ll SUMMARY 3) Cosfs per person to be treated 4) Cost per unit APOC MoH NGDO 5) Budget justification 1 No Description APOC MoH NGDO Total I Health Education, Sensitization, Advocacy & Mobilization il Training Supervision, Monitoring & Evaluation IV IVERMECTIN DISTRIBUTION & SAEs MANAGEMENT V Salaries and Equipments VI Additional expenses Total %o contributed by partners No Description Total Cost of treatment 1 Cost /district treated 2 Cost /community treated 3 Cost /person treated 6 No Description Justification I Health Education, Sensitization, Advocacv & Mobilization 1.1. Mobilization 1.2. Sensitization 1.3. Advocacy 1.4. Development & Production of IEC/BCC materials il Training 2.1. Traininq of health workers 2.2.Trainins of CDDs ilt Suoeruision, Monitorinq & Evaluation 3.1. Supervision 3.2. Monitoring (Routine and internal) 3.3. Evaluation (by APOC and funded separately) 3.4. Review meetinos 3.5. Assistance for supervisory visits 3.6. Data management 3.7. Community Self-monitoring tv IVERMECTIN DISTRIBUTION & SAEs MANAGEMENT 4.1. lvermectin distribution 4.2. Manaqement of Severe Adverse Events v Salaries and Eq uipments 5.1. Top-ups 5.2. Equipments w Additional expenses 6.1. Supplies 6.2. Communications 6.3. Maintenance of vehicles/motorbikes 6.4. Other administrative charges ilt t2 Note: 1. The annual Plan of Action and Budget (PAB) should be submitted by each project six months prior to the commencement of the implementation period; i.e. end of July of the year before the commencement of the following year. Three types of agreement are mainly used as arrangements for the disposal of the amount's approved after the review of the PAB: - Direct Financial Cooperation (DFC) with the partner called "Supplier" for field activities; - Purchase order(s) for goods to be delivered to the partner; - General Service Contract where the "Overhead" is applied for NDGO parly THE DIRECT FINANCIAL COOPERATION The Direct Financial Cooperation is the legal document signed between the National Onchocerciasis Task Force (NOTF)/Ministry of Health and the World Health OrganisatiodAfrican Programme for Onchocerciasis Control (APOC) for the purpose of putting their efforts together toward the control of Onchocerciasis in the country. PuRposp a) The objective of this document is to:(iv) define and clarifu the financial procedures that the benefiting project should follow in order tojusti! the expenses incurred each month;(v) define the administrative procedures which govern the release of funds from the trust funds to the projects;("i) highlight the legal limitations of the project. b) The Direct Financial Cooperation clearly specifies the financial arrangements (including actual budget and amount to be transferred to the project for field activities, capital equipment, and overhead) as well as other expenses to be paid by each ofthe partners. c) The Direct Financial Cooperation also defines the work to be performed, the obligations of each of the partners including financial input, staff required during execution and the period covered by the Agreement. d) Audit arrangements are also an integral part of the Agreement. Note: The plan of work and the time line as defined in the approved Project proposal may be modified by mutual agreement of the parties taking into account the operating experience and needs of the Programme by use of "Implementation letters" issued by WHO/APOC. PpRIoo COVERED The Direct Financial Cooperation is a legal document that defines the period it covers. In the case of the APOC projects, it always covers a maximum period of l2 months within the same fiscal year. FTNaNCTaI ACREPVPNTS AND AMOI.INTS a) The amount to be paid by WHO/APOC to the Institution is transferred in 2 or 3 installments. Each installment is called "Country/Project Fund Authorization" which is the advance given by WHO/APOC to the NOTFs for the different expenses to be made by the project implementers during a period. All expenses shall be justified on a monthly basis by a set of accounting documents. (see Section 2 on Country/Project Accounting Guidelines). 2 T aa a a a l3 b) Based on the signed Direct Financial Cooperation Agreement, a total amount of cash is provided by APOC from the "Trust Fund" to the NOTFs for expenses to be made during the period covered by the Letter of Agreement (LOA). This amount is called the total amount of expenditure estimated by the agreement. The Total Financial Obligation Important Note: The amount of expendilure under the DFC called the "Total Financial Obligation" should be considered an estimate of the amount to be used for the payment of project activities during the (12 manth) period covered by the Direct Financial Cooperation. The "Total Financial Obligation" is an estimate and not afull grant. c) An un-liquidated balance at the end of the 12 month period should be retumed to APOC/WHO at the end of each project period or re-allocated with a writing authorization of APOC Management. d) From the Total Financial Obligation: WHO/APOC retains a portion used for the purchase of Capital Equipment because of best prices offered to WHO in the international markets. The NOTFs are not concerned with the management of the Capital Equipment portion of the total financial obligation. However, the NOTFs should request and obtain all items approved under Capital Equipment Ers soon as the Direct Financial Cooperation Agreements are signed by both parties. Equipment that is not approved in the Budget attached to the LOA should not be purchased form the Country / Project (with APOC funds) without prior approval from APOC Management. The amount referred to in the Direct Financial Cooperation Agreement as "Remaining amounts paid to the Institution" is the portion of the Total Financial Obligation made available to the NOTFs for field activities. These "Remaining amounts paid to the Institution" needs to be used strictly during the period covered by the Direct Financial Cooperation. RspoRrruc REeUTREMENTS A request for further funding/instalment to a Project should be made when 807o of the previous advances have been spent. The following reports should be submitted to APOC before the Project account can be replenished i) The regular transmission of the copy of the monthly bank statement, reconciled with a list of all cheques drawn on the account. ii) A statement reconciling expenditure already made to the various budget lines. iii) A semi-annual report indicating the activities carried out and the amount spent against each budget line (to be submitted 6 months after the first instalment has been received). The form to be completed for the semi-annual financial report is hereby attached (see sections 5, 5.1 and 5.2). iv) An annual report after 12 months indicating the activities carried out and the amount spent against each budget line. As stated in the Direct Financial Cooperation Agreement, any un-liquidated balance from the "Remaining amount ... paid to the Institution" shall be paid back to WHO/APOC at the end of the period covered by the Direct Financial Cooperation Agreement or it could be used to reduce the instalments to be made in the subsequent year. t4 FOLLOWING IS A SAMPLE DIRECT FINANCIAL COOPERATION 1. Covering Letter with contract reference 2. Beneficiary or Partner detail 3. The purpose of the Agreement with short description of activities 4. The amount authorized under the Agreement 5. The currency of the transaction 6. The period covered by the Agreement 7 . The Financial terms of arrangements relating to the installments and the 8. WHO Workplan references/Budget codes (PTAEO) 9. Annexes with specific conditions 10. Signature of the parties I 1. WHO general conditions relating to the DFC Agreement 12. Sample of the Funding Authorization and Certification of Expenditure (FA E) and Technical Report of outcomes SeupIp DIRECT FINANCIAL COOPERATION sults CONTENT OF A DFC AGREEMENT World Health 0rganization \ /l-ro/GSc/GPL BLOCK 3510 JALAN TEKNOKRAT 6 CYBERJAYA 63000 Malaysra l5 WHO Referencel Rdfdrence OMS WHO Reference 2010/66180-0 PurchaseOrder 200179523 Reg. File B FO/APOC/1 O/DFC/RDC Unit Reference COORD s/c Dr Kupa Mukengeshayr PROGRAMME NATIONAL DE LUTTE CONTRE L',ONCHoCERCoSE (PNL0) - RDC KINSHASA 36 Avenue de la Justice, Commune de la Gombe. BP 8081, Kinshasa I RDC 2439999471 38 Kinshasa BP 8081 Congo, The Democratic Republic of the COOPERATION AGREEMENT ACCORD pOUn COOpEnenON FINANCIERE DIRECTE Return Address/Adresse de retour: 1473, Rue Naaba Zombr6 01 P.O.Box 549 apocprocure@oncho. afro.who int Ouagadougou Burkrna Faso 01 Telephone/T6l6phone: +226 50 34 29 53 Email / Couniel: apocprocure@oncho.afro.who. rnt Re: PROJET TIDC Kasongo AN 5 RDC We are enclosing the Agreement For Direct Financial Cooperation (DFC) between the World Health Organzation and PROGRAMME NATIONAL DE LUTTE CONTRE UONCHOCERCOSE (PNLO) - RDC, KINSHASA, in the amount of USD 58,979.40 (Fifty-Eight Thousand Nine Hundred Seventy-Nine), for conducting above-mentioned work, We also attach one attachment(s) referenced in the Agreement We kindly requesl that you return, duly signed, one copy of the Agreement, keeping one for your flles. Upon completion of the activity, a technical report and financial statement must be sent to the WHO Representative within 90 days. Please be aware that future DFC funding will be withheld to partners with overdue DFC reports. For any lechnical or programmatic questions relating to this agreement, please contact Uche Veronica AMAZIGO, amazigouv@oncho.afro.who.int. On behalf of the World Health Organization, we thank you for your collaboration. WHO Global Service Cenke Cc: WHO Representative, Congo, The Democratic Republic of the Concerne: PROJETTIDC KasongoAN 5 RDC Veuillez trouver ci-joint l'Accord pour Coop6ratron Financidre Drrecte (CFD) entre l'Organisation Mondiale de la Sant6 et PROGRAMME NATIONAL DE LUTTE CONTRE L'ONCHOCERCOSE (PNLO) - RDC, KINSHASA, pour un montant de USD 58,979.40, vous permettant de mener i bien le travail susmentionn6. Veuillez egalement trouver 1 piece(s) jointe(s) dont il est fait r6f6rence dans I'Accord. Veuilllez nous retourner, d0ment signee, une copie de l'Accord.et en conserver une pour vos dossiers. A I'accomplissement du travail, un rapport technique et un relev6 financier doivent Cke envoy6s au repr6sentant de I'OMS dans les 90 jours. Veuillez noter que de futures coop6rations financidres seront retenues pour cause de rapporls en retard. Pour toutes questions techniques ou sur les programmes ayant trait a cet Acmrd, veurllez contacter Uche Veronica AMAZIGO, amazigouv@oncho.afro.who. int. Au nom de l'Organisation Mondiale de la Sant6, nous vous remercions de votre collaboration. Centre de Soutien Admrnistratif Mondial de l'0MS World Health Organization WHO/GSC/GPLBLOCK 3510 JAI.AN TEKNOKRAT 6 CYBERJAYA 63000 Malaysia t6 WHO Referencel R1f1rence OMS WHO Reference 201 0/661 80{ Purchase Order 200179523 Reg. File B FO/APOC/1 O/DFC/RDC Unit Reference COORD s/c Dr Kupa Mukengeshayr DIRECT FINANCIAL COOPERATION AGREEMENT ACCORD POUR coopEnenott ntteNcEae DIRECTE The WORLD HEALTH ORGANIZATION hereby agrees to provrde to L'ORGAN/SA TION MONDIALE DE LA SANTE s'engage par la prlsente d fournir d PROGRAMME NATIONAL DE LUTTE CONTRE L'ONCHOCERCOSE (PNLO) - RDC KINSHASA Kinshasa Congo, The Democratic Republic of the ContacU Contact Telephone/T6l6phone Fax Emarl/Courriel pnlo rdc@vahoo.fr 26-MAR-2010 31-DEC-2010 31-MAR-2011 The Amount olllln Montanf de; USD 58,979 40 (Frfty-Eight Thousand Nine Hundred Seventy-Nine) Forlen vue de: PROJET TIDC Kasongo AN 5 RDC For the period financed by this Agreement Start Date/De Pdriode du projet financ5e par le pr1sent accord Completion Date/A Due Date of the technical report and financial statement (90 days after completton) Ech6ance du rapport technique et relev6 financier (90 iours aprds la fin de l'activtt6) Any overdue technrcal and flnancial reports/refunds from the same party? (ln case of Yes, detarls and reasons to be attached) Rapports technrques et flnanciers/remboursements en retard du m0me b6n6fiaaire ? (Si our, rnclure les d6tatls et raisons) Summary of worU Description sommaire des travaux: Yesl Ottr -frlo/ A/on Descrrption of work under this AgreemenU Description des travaux faisant l'ofuet du pr6sent accord Prolet TIDC Kasongo An 5 RDC - Co-implementation Financial Terms/ Dispositions financidres: Payments wrll be made as follows/Les versements seront effectu6s comme suit: WHO Workplan Referencesl R6f6rences de I'OMS surles programmes Deliverable/ R6sultat Due Date/ Date Remise Yo Currency AmounU Montant en Devise 1 Srqned Contract 26-MAR-2010 70.00 l 41,285.58 2 Technrcal Report 30-JUN-2010 30.00 17,693 82 3 Financral Statement 31-DEC-2010 0.00 000 Project Task Award Expenditure Type Expenditure Organization Yo USD I ousDD1000030 215 55996 511-DFC OU/SDD Sustarnable Drug Distribution 100 58,979.40 Additional Conditions, if any, to the General DFC Conditions noted herel Conditions additionnel/es, /e cas 6chdant, aux conditions 96ndrales: World Health 0rganization WHO/GSC/GPLBLOCK 3510 JALAN TEKNOKRAT 6 CYBERJAYA 63000 Malaysia t7 WHO Referencel Rdf€rence OMS WHO Reference 201 0/66180-0 Purchase Order 200179523 Reg. File B FO/APOC/1 0/DFC/RDC Unit Reference COORD DIRECT FINANCIAL COOPERATION AGREEMENT ACCORD POUR coopEatnoN nttettcEne DIRECTE The following annexes form an integral part of this AgreemenU Les annexes /rsf6es cr-dessous font partie intdgrante de cet accord: Annex/Annexes File Name/ Nom du fichier Budget Kasongo.pdf ln the event that the terms of the annexes contain any provisions which are contrary to the terms of this Agreement, the terms of this Agreement shall take precedenel En cas de contradiction entre les termes apparaissant sur /es annexes et ceux de I'Accord, les dispositions de l'Accord prdvaudront dans tous /es cas. WHO Official Responsible for the prolect: Repr6sentant de I'OMS responsable du prolet: Signature Date: ... . Uche V. AMAZIGO APOC Director OU/SEC Secretariat, Office of Programme Director, APOC Responsible Servrce Centre Approver Responsable du centre de soutien administratif: ON BEHALF OF THE INSTITUTIONI POUR L'INSTITUTION Responsible Administrative Authorig Autoritd administrative responsable Srgnature. Name/nom Division Date NGDO Partner to sign Signature: Name/nom Drvrsion Date: O.h.F Van ToNguyet Coordinator Procurement, WHCVGMG/GSC Sarolah Arianayagam Procurement Officer HQ/GSC Global Seruce Centre 25-MAR-20 10 l8 World Health Organization WHO/GSC/GPL BLOCK 3510 JALAN TEKNOKRAT 6 CYBERJAYA 63000 MalaysraDIRECT FINANCIAL COOPERATION AGREEMENT AccoRD PouR coopEannox nttevcrEne DREoTE WHO Referencp-l Rdfdrence OMS WHO Reference Purchase Order Reg. Frle l.lnit Reference 2010/66180-0 200179523 B FO/APOC/1 O/DFC/RDC COORD GENERAL CONDITIONS (revised July 2009) The followrng are the general condrtrons whrch should be stnctly adhered to whrle rmplementrng the programme under thts agreement for Drrect Frnancral Cooperatron to governments for health programs 1 The actrvrty descnbed rn the agreement must commence wlthrn three months from the date of the agreement and must be completed wrthrn a maxrmum of one year from commencement 2 Expendlture should be rncurred accordrng to the approved budget for the actrvrty(res) under thrs agreement 3 lnltral payment (full or part as the case may be) wrll be made only upon srgnature of both the governmenl and WHO to the agreement, and upon recordrng recerpt of the srgned agreement rn the Global Management System (GSM) 4 Full payments are allowed only for one trme actlvtttes of a short duratron (up to 3 months only) or USD 50 000 whlchever rs less, otherwrse payments are to be made ln rnstallments as spectfred rn the agreement 5 Payment wrll be made rn local currency 6 Cheques and bank transfers wrll be made to rnstrtuttons, not to rndrvrduals Bank partrculars must be recorded rn the supplter record rn GSM 7 A technrcal feport of outcomes and expendrture certtftcatton must be prepared on the Fundrng Authonzatron and Certtftcatton of Expendrture (FACE) form and rs due wrthrn three months of completron of the actrvrty 8 The report must relate the actrvrty and rts outcome to the relevant actrvrtres, products and expected results rn the approved Work Plan, and be srgned by the appropflate government offtctal, and vertfted by the responsrble offrcer of WHO 9 The report must rnclude certrfrcatron of expendrtures and unspent balances rn relatlon to the approved budget Any un-uttltzed funds must be returned to WHO wrthrn three months of completton ol the actrvrty 10 Recerpt of the srgned certrfrcatron must be recorded tn GSM agatnst the frnal delverable for the agreement, and frled electrontcally tn the Records Management System (RMS) wrth the agreement and any supportrng documents by the responstble offtce 11 Further payments wrll be wtthheld flom contractual partners (e g agencres or departments) wrth overdue technrcal reports and ftnanqal statements 12 Supportrng frnancral documents must be retalned by the concerned government authonty for three years after the end of the actrvrty and be avarlable for rnspectton by WHO upon request 13 The relevant portron of government's audtted ftnanctal statements must also be made avarlable to WHO upon request CONDITIONS GENERALES (r6vision en p16paration) Les condrtrons g6n6rales 6nonc6es cr-apras dorvent Ctre ilgoureusement respect6es lors de l'applrcatron du programme dans le cadre de cet accord de coop6ratron frnancrdre drrecte avec les gouvernements pour des programmes de sant6 1 L'actrvrt6 d6cnte dans l'accord dort d6buter dans les trots mors survant la date de l'accord et dort Ctre accomplte dans un maxtmum d'un an aprds le commencement 2 Les d6penses devrarent 6tre engag6es selon le budget approuv6 pour I'actrvrt6 ou les actrvrt6s pr6vues au trtre de cet accord 3 Le patement lnttral (complet ou partrel selon le cas) ne sera etfectu6 qu'aprds srgnature de I'accord par le gouvernement et par l'OMS et aprds enregrstrement de la r6ceptron de I'accord stgn6 dans le systdme mondral de gestron (GSM) 4 Des parements complets ne sont autofls6s que pour des acttvtt6s ponctuelles et de courte dur6e (usqu'd 3 mors) ou d'un montant de USD 50 000 (le plus petrt montant I'emportant) , autrement, les parements dorvent Ctre farts par acomptes comme sp6ctft6 dans l'accord 5 Les parements seront effectu6s dans la devrse locale 6 Les chdques et les vrrements bancarres seront farts a des rnstrtutrons et non a des partrculrers Les tnformattons bancalres dorvent Ctre enregrstr6es dans le regrstre des fournrsseurs du GSM 7 Un rapport technrque pr6sentant les r6sultats et une certtftcatton des d6penses dort Ctre 6tabh a l'arde du formulatre d'autoflsatton de frnancement et de certrfrcatron des depenses (FACE) Ce rapport est d0 dans les trors mors survant la frn de I'actrvrt6 8 Le rapport dort 6tablrr une correspondance entre l'acttvtte et ses r6sultats et les actrvrt6s, produrts et r6sultats escompt6s pr6vus dans le plan de travarl approuv6 et rl dort Ctre srgn6 par le repr6sentant du gouvernement comp6tent et v6rrfr6 par le responsable de I'OMS 9 Le rapport dort rnclure la certrftcatton des d6penses et des montants non d6pens6s par rapport au budget approuv6 Les fonds non utllls6s dorvent etre rendus a l'OMS dans les trors mots sulvant la ftn de I'actrvrt6 '10 La r6ceptron de la certrfrcatron srgn6e dott Ctre enregtstr6e dans le GSM par rapport au produrt frnal de l'accord et archtv6e 6lectronrquement par le bureau responsable dans le systeme de gestron des dossrers (RMS), avec I'accord et les documents Justlflcatlfs 11 En cas de retard dans la pr6sentatlon des rapports technlques et des 6tats frnancrers, le versement des sommes dues aux partenatres contractuels (agences ou d6partements, par exemple) sera suspendu 12 Les documents flnancrers Justrftcattfs dotvent Ctre conserv6s par I'autont6 gouvernementale concern6e pendant trots ann6es apres la frn de I'actrvrt6 et pouvorr 6tre communtqu6s, sur demande, A l'OMS pour rnspectron 13 Les 6l6ments pertrnents des 6tats frnancrers v6rrft6s du gouvernement dorvent aussr pouvorr Ctre communtqu6s a l'OMS, sur demande Funding Authorization and Certification of Expenditure FINANCIAL COOPERATION AGREEMENT ACCORD POUR COOPERATION FINANCIERE DIRECTE (FACE) and Technical Report of Outcomes Date: Country WHO Ref. Purchase Order : Responsible Officer: lmplementing Partner \A,TIO/GSC/GPL BLOCK 3510 JALAN TEKNOKRAT 6 CYBERJAYA 63000 Malaysra 1g-MAR-10 36 Avenue de la Justrce, Commune de la Gombe. Knshasa I RDC 201 0/661 80-0 200179523 s/c Dr Kupa Mukengeshayi Congo, The Democratic Republic of the WHO Referencp-l Rdf5rence OMS WHO Reference 2010/66180-0 PurchaseOrder 200179523 Reg. File B FO/APOC/1 0/DFC/RDC Unit Reference COORD Tvoe of Request: BP 8081, o Reimbursement o Direct Payment World Health Organization PROJECT TASK AWARD EXPENDITURE TYPE EXP. ORGANIZATION o/o USD I ousDD1000030 2.1.5 55996 511-DFC OU/SDD Sustainable Drug Drstributron 100 58,979.4 0 Currency: USD FINANClAL REPORTING TECHNICAL REPORTING Actual Project Expenditure B Purchase Order No ( Start Date-End Date) 20017 9523 (26-MAR-201 0- 31 -DEC-201 0) Authorized Amount A ; - -; .. , j: . l-,1.+i"q;.:r,Jd.:,.+'t$:i&58,979.40 r j.t :.' _. ia :,riri:r:;k!,tifti; ''. . .o,. ;-. -3,1i ' ;[+.-'i t'$r' ' ,r..1't-.;-f;;:l I Ot:r"' ;..:;iTotal 0 0 Descriotion. Duration and Outcomes (i.e. Results ) from the DFC Activities - From Date - To Date CERTIFICATION The undersigned authorized officer of the above-mentioned implementrng rnstrtution hereby certifies that o The funding request shown above represents estimated expenditures as per DFC and itemized cost estimates attached. o The actual expendrtures for the period stated herern has been disbursed in accordance wrth the DFC and previously approved itemized cost estimates The supporting documents for these expenditures can be made available for examination, when required, for the period of five years from the date of the provision of funds Any balance remaining from an activity must be refunded to WHO within three months of completion of the activity. Date Submitted: Name. Tifle Notes: *Shaded areas to be completed by the WHO and non-shaded areas to be completed by the counterpart. FOR WHO USE ONLY: Cc: Repr6sentant de I'OMS, Congo, The Democrahc Republic of the Aooroved bv: Name. .. ...... Tifle Date 20 CovvoN MrsrNrpRpRETATroNS oF THE Drnpcr FruaNcral CooppRartoN The project period The project period stated in the Direct Financial Cooperation should be observed strictly. All transactions charged to a particular budget should stop once the project period comes to an end. Understanding the approved budget amount (Total financial obligation) and financial arrangements The approved budget amount that is due to the project during the project period is clearly stated in the Direct Financial Cooperation. This amount is to be tracked during the specific project period. 2l SECTION 2: THE COUNTRY/PROJECT ACCOUNTING DOCUMENTS AND FORMS USED Attention to detail is the key to good accountability. When using the Country/Project System of Accounting, always ensure that all payments are posted immediately when expenditure is incurred. Following are detailed descriptions of all the forms you will use to ensure proper accountability. L Courrnv/PRolecr VoucupR All payments made out of petty cash or the bank account must be fully described on a Country/Project Voucher. The following is a model Country/Project Voucher. I CASH BANX PAY RECEIPl ect Description Name of P Budget Line Amount/ Curren Book er roved Received S S S WHOi Voucher No.: Date: Payment to Cheque No.: 22 How ro Frr-l run CouNrnv/PRoJECT VoucurcR To ensure the voucher is filled correctly, please provide all the following information as requested 1. Voucher N" o The first entry for the month should always start at voucher No l o All other numbers should be consecutive numbers. o It is advisable to start over again in the following month with Voucher N' I but those already numbering their vouchers from the first month of the project period to the last should continue as such in order to, maintain consistency. 2. Description of the Transaction o The 4 Boxes at the top of the Country/Project Voucher page are named horizontally as cash/bank and vertically as pay/receipt. They are used to indicate if the expenditure is paid in Cash or by Cheque, or if replenishment is received in the Petty Cash (Safe) or in the NOTF/WHO-APOC Bank Account. o At least one of the 4 boxes should be filled as a first step in filling the Country/Project Voucher. o During the replenishment of the Petty Cash (in the Safe) by a transfer from the Bank Account, two boxes are filled: The Bank Paid box and the Cash Received box. o In situations when the Administrative Assistant has to reverse Cash in Safe into the Bank Account, two boxes are filled: The Bank Received box and the Cash Paid box. 3. Project or Office . Write the title of the project - Country Name or State CDTI Project as written in the LOA. 4. Date Write the date when the expenditure was incurred (the Voucher should be filled the same day ofthe transaction). When Advances are given to zonal offices or for decentralized expenditures, always write the date that the Country/Project Vouchers are raised. 5. Payment to . Write the name and full address of the supplier, or beneficiary of the amount disbursed. 6. Budget line o Write the name of the budget line to be charged for the amount disbursed. 7. Description/Details . Provide explanation of the transaction/expenditure indicating quantity, nalne and destination of the items bought. 8. Prepared By o Provide the name and signature of the accountant who filled the Country/Project Voucher Before the Country/Projecl Voucher is forwarded to the Country/Project Holder (national coordinator), all invoices and/or receipts should be attached to the voucher. 9. Approved By o Get the Country/Project Holder (national coordinator) to sign the Voucher. This shows that he has cleared the expenditure and approved it before any record is made in the Cash Book. The signatory's title should be printed on the payment voucher. c No Country/Project voucher should be signed without evidence of payment (invoice or receipt). a a a 23 II. Tup Corxrnv/PRoJECT Accorxr Casu Boor The "Cash Book" is a book in which record is kept of all financial transactions (cash receipts and disbursements). It is a very important accounting document that captures all transactions made each day. After the Country/Project Vouchers are approved by the Country/Project Holder, entries into the cashbook should be made daily and solely by the designated Accountant/Administrative Assistant. The same numbers recorded on the voucher are the same numbers recorded in the Cash Book by the Accountant/Administrative Assistant. As a principle, all expenditures should be recorded promptly in the Country/Project Account Cash Book. Following is a model of the Country/Project Account Cash Book. oo 6 n oo o ,O o4 oz o o I 2 o6 U e 4 & 1 0.) .u 6) O oI u o { E] P t cl te EI l o (, I 7 o & A 0 A !o oo1Z z o o O (,) o -o E oOEo0cGA ac =q()trq9 o ,, ot- () o0 o. x o L € o0 oF o l* 72 ZYa1 LB a-& aaiqr Fo ES 14r *'a 2t u._ $N ,p op o) g-ol(LO N e6 S o S z TLN \t oIi s oIL o o\to o(, o o o s oI =E ot E o a.GE :Eot ooocOL "*. o 'OO EEos L !e 'E ho o.tr ., 'E 6^ oPeo ootr ,(! ad oo o o o o g' L Y o oo T @ o Fzl o O O F C) I.JJ -)otL tFzl o O IJJ z o IJJ o IJJ s o z o =z o L z (9 t. o z o Lz o x. o IF IJJ J- o t o = 0 U I() I c) '= o(J 0) q) =a @ 2l SECTION 2: THE COUNTRY/PROJECT ACCOUNTING DOCUMENTS AND FORMS USED Attention to detail is the key to good accountability. When using the Country/Project System of Accounting, always ensure that all payments are posted immediately when expenditure is incurred. Following are detailed descriptions of all the forms you will use to ensure proper accountability. I. CouNrnv/Pnolecr VoucHpR All payments made out of petty cash or the bank account must be fully described on a Country/Project Voucher. The following is a model Country/Project Voucher. CASH BANT PAY RECEIPl ect Description Name of Budget Line Amount/ Received S S WHO/ Voucher No.: Date: Payment to: Cheque No.: I I I Tick one of the 4 boxes to lndicate the account(s) involved in each particular transaction, and the kind of transaction. m ) ln this column, provide sound description. ': ln this colurn{r, lndicate the budget line to be dehrited. ln.:this column, indicate the cunency and amount as on the attached receipt. Book 2o G o o o o oL 0) ot Ci z L oE o 0) o o I I / 1* a Fa J I& + o c! U o (j '6 o ctI { tr.l + 1ls tI t /e l aI <A o oo1ZO z 0) 0) O oo d .o o o€00cG^ aE <q otr o- !, o d F o b0do Io o (! ,a o0 p oF G o (d o E x 0) 0)c o o E o o) 'tr o o o o c o (0 0) -c o (, C) o o F 6; o-d.) o- E6 oE CO =t)PTcv oc -c(!;oOr oX EIo-x v*oo!'ooE .o.> c rOGgt< o-_ *m.! EEf; oFo5Fs Ce a opE a 3.d >9 (l)^tr.: o! Eg co le OcDOa .l ,= <E !nCiOo c0 0) orP =l!bg{(,(Ei oo) OoIsoo oco .. o F(,) :: g O. FU 3 .9 3;x o a32 F z o r! F J z L, z F o a F ta) c-l -si aZ-C oP o)Eof(LO IJJ z o UJ o z o = N e6 G.(J S =ll- N \t o I olt o o\t4 o o o{ t4 o a. o i ot E o a. s I 'o oS oOotrOE :x 0) trP r€ 'E bootr 'l '! .o o-po eOoc ,dE=da Y o o(D I U) o Fzl o o o F o tIJ -, ot 0- x.F zl o o z o 9, z od o I IJJ I o il, o; o E o .E o oo(5 o o .9 o o. o .c E o o 0) o o (E o o cD = o o '' Lc>o! o.ocq):o U tr U) (J F] F z (h z FU U) z F &riFz 1.1 F .9; o-oEo6) od 9b orE o7 9 o:Fo)5a ..o rFo a!E>0re +a ^-a* o)E -U = ac H (g.!$ -E - aO -- ooU LOs :> o o: 9'!iI 6- ; ^C8 98o (!(-)o o(! o E.y, E 3T = o"E ',i6 oo) -. .c! ->(g o6: o :ofp :>c I g e-v0- c:.o i:iool:fEE L66=: o.9(,H'5gELY= O s':53 26 How ro ENTER TRANSACTIoNS IN rup Cnsn Boor: 3 Stens to Fill the Cash Book Step 1: Complete the title section (page number, project name, currency used, month and year). Step 2: Provide data in the columns indicated (record date, balance from last month, cheque number, voucher number, bank account, peffy cash, and obligatiorVsticker number). Step 3: Calculate the totals (Balance to bring forward to next page and the balance to bring forward to the next month). Step bv Step Explanation 1. Complete the title bar section . write down the name of the project or office using this Country/Project account (Country name or State CDTI Project), o write down the page number (7,2,3, etc.) and the currency used (USD, CHF, currency of the country of assignment, etc). Also, in few African countries, two currencies are used -for those cases, two cash books should be used. o Write in the month and year in the space provided. 2. Input entries into the columns provided as follows a) Date - Record the date money was received or disbursed. Since cash book entries are made daily, the dates recorded here should be the same one ofentry in the cash book. b) Balance from last month/Totals from lqst page - This first entry should show the totals from the previous page or the "balances carried forward". Each of the rows that follow describe each transaction in that month (e.g. 'salary paid to Mr. ---'or 'electricity bill'). c) Cheque No. - Record the serial number of the cheque used by the Country/Project holder to make a payment. Make sure that the cheque numbers are consecutive. A11 cheque numbers missing should be justified. d) Voucher No. - Record the voucher number attached to each transaction to enter. The voucher numbers should be sequential. e) Bank Account - There are two columns, for amounts received and for amounts paid. o In the received column - record any money credited to the bank account (replenishment transfers by WHO/APOC, cheques deposited, or transfers from petty cash) during that calendar month. o In the paid column - record any disbursements for the month (generally expenditures paid by cheque or replenishment of safe through a cheque). At the end of the month, record bank charges noted after the bank statement has been issued. fl Petty Cash - Has two columns similar to the Bank Account. Record any cash received to replenish the petty cash in the received column and record all the expenditures made in the cash in the paid column. d Obligation (sticker number)/Allotment etc. - This is a very important column. Each expenditure is charged to a budget line item on the projects budget. In this column record the budget line item associated with the recorded transaction. o For non expenditure transactions (those that do not constitute an outflow of project resources from Bank or Petty cash) leave the line in this column blank. I I I I I I I I 27 o Incoming funds: In some cases, incoming funds may be used to reduce the amount already charged to a specific budget line item. Record the budget line item in brackets. For example: when payment is made for the month's telephone charges, the obligation/sticker number in the cash book will read "Additional Expenses-Communication" as this is a charge to the Additional Expenses budget line item. If upon reviewing the bill it is discovered that staff members made personal call not related to the programme activities, they may be asked to pay back to the programme the amount already paid for their personal calls. This incoming fund (paid by the staff back to the project) will them be recorded in brackets as " (Additional Expenses-Communication) " because it represents a credit to the 'Additional Expenses' budget line item and is being used to reduce the amount already paid out of the communication budget line item. This also applies when reversing any cash book entries. 3. Calculate the totals to be brought forward o Totals to bring forward to next page - just add up all the amounts in the bank account and petty cash columns o Totals to bring forward to next month (lettered 'A' and 'B') - To obtain 'A' in the bank account column; subtract all the amounts 'paid'from all the amounts 'received'. To obtain 'B' in the petty cash column; subtract all the amounts 'paid'from all the amounts 'received'. NOTE: How to record advances made from Bank Account and Petty Cash in the Cash Book Only actual expenditures with supporting justification are recorded in the cash book. Therefore, an advance made out ofthe bank account is recorded in the cash book as a replenishment ofthe peffy cash as it is justified by the bank statement. An advance made out of the petty cash is not recorded in the cash book. Actual expenditures associated with the advance are recorded provided they have supporting justification. Advances made out ofthe bank account; o should be recorded as a replenishment of the petty cash, o When actual expenditures are made out of the advanced money and are justified with receipts, the accountant should then record the amount as an expense made from the petty cash. o If the advanced amount was not spent in full, the remainder is simply deposited in the peffy cash with no further record. a a Advances made out of the petty cash o No record is made in the cash book by the accountant at the time of the advance as it is not a justified actual expense. However, every time an advance is made, a separate record should be kept to monitor the amount of advance made and the amount paid back and associated justification of the spent money. o The separate record you keep to monitor the advance made from petty cash should have attached to it the document approving the advance. o The money spent with justification is then recorded in the cash book like any other expenditure. The balance from the advance is deposited in the petty cash with no further record. If the amount is very large, it is deposited in the bank account as transfer from petty cash to the bank. I I I I 28 III. MoNrnr-v SratpurENT oF Cotxrnv/PRoJECT AccouNr The Monthly Statement of Country/Project Account is a statement that reconciles the Country/Project Account Cash Book and the cash on hand (Bank Statement I petty cash) for each project Bank Account on a monthly basis. Before preparation of the Monthly Statement of Country/Project Account can take place at the end of the month, 1) the Country/Project Account Cash Book must have been completed and 2) the bank statement obtained from the bank. Following is a model of the Monthly Statement of Country/Project Account. WORLD HEALTH ORGANIZATION MONTHLY STATEMENT OF COUNTRY/PROJECT A/C COUNTRY/PROJECT ACCOUNT HOLDER MONTH YEAR PROJECT/OFFICE CURRENCY Balance at the end ofabove month, as per Country/Project account Account Cash Book: Bank... A Petty Cash + TOTAL C Total amounts paid out during the month: From the Bank Account. D EFrom Petty Cash. + SUB-TOTAL Deduct: amounts received (except replenishments).................. Deduct: transfers from Bank to Petty Cash and vice-versa...... SUB-TOTAL Temporary increase ofthe level ofthe account Amount increased or brought forward balance Deduct: expenditure (included in D&E) Balance on Hand: Deduct: if not needed anymore + is to be used next month see H AMOUNTS TO BE REPLENISHED THIS MONTH (Quote this amount when requesting replenishment) Add: previous months replenishments not yet received Deduct: balance oftemporary increase to be used next month F AUTHORIZED LEVEL OF COUNTRY/PROJECT ACCOUNT mulative amount received DFC) RECONCILIATION OF BANK BALANC E NAME OF BANK Balance per bank statement ( date ) I Deduct cheques issued but not paid by bank Date Number (lfspace insufficient, list items on a separate list) TOTAL Add: amounts banked, not yet credited by bank Date Details K BANK BALANCE, PER COUNTRY/PROJECT ACCOUNT CASI{ BOOK item A (I+J+K) + + + PLACE DATE SIGNATURE Adapted from WHOlmprestAccounf System Form WHO413RO (10/00) 15 000 ............H I 5 Steps to Fill the Monthlv Statement of Countrv/Proiect Account To begin, start by carefully reviewing and understanding the structure of this statement. Step 1: Complete the title section (record Country/Project holders name, project name, currency used, month and year). Step 2: Use the Country/Project Account Cash Book to provide: i) The 'total balance at the end of the month'(marked 'C' on the Monthly Statement of Country/Project Account) - you will need the months Bank balance ('A') and the Petty Cash balance ('B') both obtained directly from the Country/Project Account Cash Book. Formula: [C=A+B] ii) The Actual Exnenditure/Outflow from the nroiect for that month (marked 'F' on the Monthly Statement of Country/Project Account). Formula: [F : D + E - Adjustments] Step 3: Obtain the total of all previous months exnenditures (marked'G') - this is the total of all expenditures from the first month of the project for the year under consideration. Step 4: Using the data above, obtain the total amount received to date from APOC/authorized level of Countrv/?roiect Account. Formula: [C+F+G]. Step 5: Record the Balance per bank statement in the reconciliation of Bank Balance section marked 'I' and make the necessary reconciliation adjustments. Formula: U-J+K]. How ro PRBpa,RB THE MoNTHLY STATEMENT oF CoUNTRY/PRoJECT AccouNr: Step by Steo Exnlanation 1. Complete the title section o Record the Country/Project holders name, project name, currency used, month and year. 2. Use the Country/Project Account Cash Book to provide: i) The 6total balance at the end of the month'(marked'C'on the Monthly Statement of Country/Project Account) - this total balance is the sum of the months Bank balance ('A') and the Petty Cash balance ('B') both obtained directly from the Country/Project Account Cash Book in the columns labeled 'A' and 'B'. ii) The actual Expenditure/Outflows from the project for that month (marked'F'on the Monthly Statement of Country / Project Account) is obtained by first computing 'D' and 'E' and making the necessary adjustments as follows: o Provide the 'total amounts paid out during the month' as per the Country/Project Account Cash Book - this balance is the sum of the months Bank account receipts ('D') and the Petty Cash receipts ('E') obtained directly from the Country/Project Account Cash Book in the columns labeled 'D' and 'E'. o Make adjustments to the amounts paid out of the Bank Account and Petty Cash - this is done by deducting all other amounts received (except replenishment) and deducting all transfers made from bank to petfy cash and vice versa. By so doing you will have obtained the Actual Expenditure/Outflows from the project for that month. Cc: Repr6sentant de I'OMS, Congo, The Democratic Republic of the I I 30 3. Obtain the total of all previous months' expenditures o This amount is the total of all expenditures from the first month of the project for the year under consideration. 4. Obtain the total amount received from APOC to date / authorized level of Country/Project Account o This is the total obtained by adding the 'total balance at the end of the month' ('C') plus amount of total expenditure for the month ('F') and the total of all previous months' expenditures ('G'). Note: Please ignore the section on Temporary Increases of the level of the Account. This section will be explained to those projects requiring it on a need-to-know basis. 5. Record the Balance per bank statement in the reconciliation of Bank Balance section (marked 'I'). From this balance, i) Deduct all cheques issued by the project and not cleared by the bank (marked 'J'), ii) Add all amounts banked and not yet credited in the bank (i.e. not yet reflected in the bank statement (marked'K'). iii) Obtain the Bank balance per Country/Project Account Cash Book. Formula: [-J+K]. 6. Attach the Bank Statement for the month to the Monthly Statement of Country/Project Account. 31 IV. Bupcer ANar-vsrs Fonvt The Budget Analysis Form outlines the different budget line items under the Approved Budget and is used in tracking and monitoring each projects approved budget. The format of the form is provided by the Management of APOC and the accountants are encouraged to create it using computer spreadsheets. The Approved Budget, which is contained in each Direct Financial Cooperation, contains details justifoing the Total Financial Obligation of the project. The amount of this Approved Budget represents the estimated total funds to be provided by WHOiAPOC for expenditure during the period covered by the agreement and each budget line item is monitored by the National Coordinator (and the Accountant) using the Budget Analysis form. An updated Budget Analysis Form shows the statement of expenditures made in each budget category and provides an indication of projects implementation and financial status at the end of each month. The Budget Analysis Form is in compliance with Point 5.3 of the Direct Financial Cooperation Agreement which states "A statement reconciling expenditure already made to the various budget line items should be provided to WHO/APOC to justiff the utilization of fund transferred to the project". Before preparation of the Budget Analysis Form can take place at the end of the month, the Country/Project Account Cash Book must have been completed. After completing the CountryiProject Account Cash Book, the Budget Analysis Form is filled and submitted to WHO/APOC at the end of each month. Following is a model of the Budget Analysis Form. AFRICAN PROGRAMME FOR ONCHOCERCIASIS CONTROL BUDGET ANALYSIS FORM MONTH OF XXX/YEAR Fixed rate (from DFC): 1 US$: ..... (Localcurrency if applicable as in the DFC) Budget Line ltem (As approved in the Direct Financial Cooperation) Approved Allocation under the DFC in the currency of the DFC Cumulative expenditure at the end of previous month Balance allocation at the end of last month Current expenditure Balance at the end of the month Rate of implementation (%) (a) (b) (c) (d:b-c) (e) (Fd-e) (g:c+e)/(b) Health Education, Sensitization, Advocacy & Mobilization Trainino Supervision, Monitoring Evaluation & IVERMECTIN DISTRIBUTION & SAEs MANAGEMENT Salaries Equipments and TOTAL Total funds received from WHO so far : Equivalent in US$ = SignatureDate 32 How ro FrLL THE BuocBr ANALySIS FoRtrr: 3 Steps to Complete the Budset Analvsis Form Step 1: Initial preparation of the Budget Analysis Form: i) Provide relevant introductory information (project name, fixed exchange rate, month and year) ii) Copy all the budget line items from the Direct Financial Cooperation (excluding capital equipment) iii) Verify that the Allocation 'Remaining Amount' is correct. iv) Make 12 copies of the Budget Analysis form, one for each month of the projectyear. This is because the first 2 columns (Budget line and Allocation amount) will never change. Step 2: Complete the form with actual expenditure data at the end of each month. Step 3: Transfer the 'end of month' balances for each budget line item to the following month: i) Transfer the amounts in the 'Balance at the end of the month' column to the 'Balance carried forward' column of the following month. ii) Verifu that the Total Amount obtained in the 'Current Expenditure/local currency' column is similar to the amount indicated in the Monthly Statement of Country/Pro.lect Account. the en (5c+e)/(b)(c) (d:b-c) (e) (Fd-e) TOTAL ofCu mentation at last at of the (a) IVERM N on (b) month the of Traini upervision, andSalaries ments Current expenditure Budget Line Item (As approved in the Direct Financial under the DFC in the currency of the DFC Health Education, Sensitization, Advocacy & Mobilization Monitoring & Evaluation DISTRIBUTION & SAEs MANAGEMENT a) b) c) d) Provide project name, month & year, fixed exchange rate Copy all budget line items and amounts from the Letter of Agreement Verify that the Allocated 'Remaining Amount' is correct actual Step 2: Provide Actual Expenditure data datare month earro ct Step 1: tnitial Preparation of Budget Analysis Form Ana is Form to cover theMake 12 ofthe B The Total Amount obtained in the 'Current Expenditure'column should be similar to the amount indicated in the monthly Statement of Country/Project Account Steo 3: Transfer the 'end of month's balances for each budget line item to the following month. These budget line balances should be transferred to the 'Balance at the end of last month' column of the following months Budget Analysis Form . 55 Step by Step Explanation 1. Initial preparation of the Budget Analysis Form o The Accountant should : a) Read carefully the budget provided in the Direct Financial Cooperation noting the details of each budget line item and amount approved. b) Note the total amount approved. c) Note the amount retained by WHOiAPOC for the purchase of capital equipment. d) Note the remaining amount to be transferred to the NOTF to perform the project activities in the field. Begin preparing the form by providing relevant introductory information (project name, fixed exchange rate, month and year). Record the budget lines items indicated in the Direct Financial Cooperation onto the Budget Analysis Form and verify that the Allocation 'Remaining Amount' is correct. Make 12 copies of the Budget Analysis form, one for each month of the project year. This is because the first 2 columns (Budget line and Allocation amount) will never change. 2. Complete the form with actual expenditure data at the end of each month o For the first month, the 'Balance Carried Forward' is the same as the 'Approved Budget amount. . Verify that the Fixed Exchange Rate provided is the same as the one used when the initial budget was submitted for approval. Consistency must be maintained. o Ensure that every expense made from the Approved Budget and paid out should be charged to at least one of the budget line items. The various expenses charged to a specific budget line item must be added up from the last column of the cash book (obligation-sticker number) to obtain a total which represents the statement of expenditure made to that specific budget line item during the month. 3. Transfer the 'end of month' balances for each budget line item to the following month: o The 'Balance at the end of the month' column for one month becomes the 'Balance carried forward' column for the following month. o Verify that the Total Amount obtained in the 'Current Expenditure/local currency' column is similar to the amount indicated in the Monthly Statement of Country / Project Account. Important note regarding the use of Budget Analysis From The NOTF should strictly abide by the rules in the Direct Financial Cooperation and not overspend on the budget line items (Ref. Point 2.1 of the Direct Financial Cooperation Agreement). In case there is a need to spend more than the amount approved on a specific budget line item, a formal request should be sent to the Management of APOC accompanied by a revision to the budget and justification on the change to be made on the budget lines to be revised. a a a 34 SECTION 3: ADMINISTRATION GUIDELINES AND AUDIT REQUIREMENTS In order to facilitate good reporting of each project's financial activities, accurate and systematic accounts should be maintained. As WHO auditors have the right to inspect all transactions pertaining to a project, below are some administrative guidelines, which include audit requirements, to help you in properly accounting for project funds. Ensure that all the listed requirements are followed carefully. UTIIISaTIoN oF CAPITAL EQUIPMENT The purchase of equipment, vehicles, photocopiers, faxes, etc. is the direct responsibility of WHO/APOC. The accountant should keep an updated file listing all capital equipment received, the date of receipt and all equipment serial numbers. He should always monitor the equipment and ensure that the equipment is safe and secure. If Capital Equipment is damaged or stolen, a report and evidence of actions taken to retrieve the missing Equipment should be sent to the Management of APOC. Moron Vpurcr-ps o Vehicles and motorcycles should have well maintained logbooks with official authorization of missions/trips. The trip should be authorized by a designated officer other than the user of the vehicle. . All trips should be recorded in the logbook and the purpose of the trip should always be indicated. o The quantity of fuel utilized should be recorded in the logbook. o Maintenance dates and the nature of maintenance should be recorded in the logbook to help track maintenance costs. RppoRu oF EQUIPMENT AT THE DISPOSAL OF PROJECTS IN TUP COUITruPS For a healthy management of our material and equipment, the rules and steps hereafter apply. o the four-wheel vehicles purchased for activities in the countries will be reformed after 7 (seven) years use and transferred to the projects for which they were purchased ; o the two-wheel motorbikes will be reformed (sold) after 3 (three) years use and transferred to the projects; o the bicycles should be transferred to Community Distributors after 5 (five) years use ; o the generators will be reformed (sold) after 5 (five) years use and transferred to the projects; o the speed-boats will be reformed (sold) after 3 (three) years use and transferred to the projects ; Obsolete and /or out of order equipment should be deleted from the inventory list after consultation with and recommendation by the Programme's Assets Management Committee. Any other material other than those mentioned above is transferred to the projects as soon as APOC stops financing these projects. The Programme will be in charge of the vehicles' insurance up to 7 (seven) years. After these eight years, the countries will be in charge ofthese vehicles' insurance. a a a a a a 35 BaNr AccouNr Once a project Bank Account is opened,2 authorizing signatures and the bank account number should be submitted to the Management of APOC. The names and signatures of 2 other alternate signatories in addition to the principal signatories should also be submitted. APOC funds will only be withdrawn based only on 2 signatories, one from MOH and one from NGDO group and never two signatories from MOH or two signatories from NGDO. The signature table below should be completed and submitted to APOC each time a new project account is opened and each time bank authorizing signatures change. lt should always be updated. Project Title Bank Account References and Location Bank Account Opening date SIGNATORIES (Name, Position and Address) lst Level (Principal siEnatories A lli"-, RepresentativeMinistry of Health 2nd Level (Alternate siEnatories a lli"*= Represenrat,veMinistry of Health It should be noted that 2 signatures are required to withdraw money from the account The two should be AB or Ab or ab or aB. Never Aa or Bb (This mean that you cannot have two signatures from the MOH or two signatures from the NGDO at the same time). All Bank Account transactions should be recorded in the Country / Project Account Cash Book. Pprrv casn o The maximum amount authorized for petty cash is the local currency equivalent of US$ 200. o The petty cash balance should never exceed USD 200. If this amount is exceeded, justification must be provided since the cash count form/certificate (see "Petty Cash" under Basic lnformation on Country/Project Accounting System) will show the number of bank notes and coins available in petty cash. o No payments should be made from petty cash for amounts exceeding the local currency equivalent of US$200. o All available petty cash should be kept in a safe. . A peW cash count should be conducted at the end of each month by the NOTF coordinator and his deputy/accountant/administrative assistant, to verify and ascertain the balance indicated in the cashbook. Regular ad hoc spot checks should also be conducted from time to time. o At the end of each calendar month all available petty cash must be counted by the coordinator and recorded in the Cash Count Certificate which should be co-signed by the coordinator and the accountant. This amount should reconcile with the amount indicated in the petty cash column of the cash book. a a a a 36 OppRauNc EXPENSES . Operating expenses covering items such as tire repair, purchase of minor parts for vehicle repair, photocopies, torch batteries, kerosene, etc. are the responsibility of the coordinator at the NOTF. o The petty cash can be use to pay for operating expenses not exceeding USD200. . Full justification qSI be provided to support all expenses. Receipts from the suppliers are required at all times. Avoid all suppliers who cannot provide receipts. o The officer approving a purchase should not be the same person making the actual purchase in the market. Ifyou approve a purchase, delegate the purchasing for internal control purposes. o It is the responsibility ofthe coordinator to acknowledge/approve all costs and vouchers presented as evidences ofcosts. Psnorpus Per Diem is a daily allowance which is paid according to the number of nights a staff member or temporary personnel specified in the Direct Financial Cooperation spend on duty travel outside their duty station. The amount to be paid is based on the rate established by the NOTF. The management of WHO/APOC should be notified immediately of any changes in per diem rates. Per Diem should cover both meals and accommodation. All per diem recipients should sign on the acquaintance roll upon receiving their dues. Each trip must be properly authorized with proper indication of the day of the missiorVtrip, number of days and purpose of the mission/trip. The NOTF should clearly document their per diem policy. The payment of accommodation to staff members should always have accompanying receipts as justification. The name of the traveller should be clearly indicated on the invoice. A report should be written by the staff member after duty travel. TRavpI AND TRAINING Signed acquittance roll (registration forms) or a list showing all the registered attendants and their signatures should be attached to each payment voucher associated with training activities. This is a mandatory requirement of WHO/APOC that registration forms be provided to enable the comparison of signatures. There should be correct posting of both travel and training expenditure items as indicated in the budget. The accountant should write separate vouchers when charging expenses to each different budget line items. SrarroNpRY (OFFICE AND TRAINING) For all purchases exceeding US$ 500, a system of purchasing supplies using a competitive quotation system should be maintained. A committee purchase decision and not an individual selection decision should be used to ensure fair selection of the supplier with the best quote and quality. All sizable printing and procurement contracts should go through this process. The quotations obtained for large purchases should be attached to the voucher supporting the large purchase transition. The NOTF should maintain an inventory record system for tracking usage of training and office stationery. TplppuoNp A system should be in place to monitor telephone usage for both mobile and fixed line telephone systems. Include details of the purpose of call. Private use of the telephone should be chargedto the staff member and the NOTF secretariat should obtain itemized bills to track telephone calls. a a a a a a a a a a a 5t SEGTION 4: PERFORMING MONTHLY CLOSURES AND SUBMISSION OF TIMELY REPORTS Rpvrsno suBMrssloN pRocEDURES AS oF Mlv 2010 The Management of APOC cannot emphasize enough the importance of timely and accurate submission of Country/Project retums. Regarding the submission of the financial returns, two groups of participating countries are established: Group (A) - Countries with several projects where an APOC Administrative and Financial Assistant are posted. This group (A) is composed of Angola, Cameroon, DRC, Ethiopia, Liberia, Nigeria, South Sudan, T anzania, Uganda Group (B) - Countries with a few projects where no APOC Administrative and Financial Assistant is based within the country. This last group (B) is composed of Burundi, Bissau Guinea, CAR, Chad, Congo, Cdte d'lvoire, Equatorial Guinea, Gabon, Ghana, Kenya, Malawi, Mozambique, Rwanda, Sierra Leone Concerning the submission of financial returns by countries/projects in group A in the framework of Direct Financial Cooperation (DFC), APOC management agrees to the following: Keep the original financial retums at the NOTF country level and send a team from APOC finance every six months to review the retums and certify the accounts. For Group (A) countries with many projects, the reviews will be performed on a random basis where needed. Each project in Group (A) will scan the financial returns and send the electronic files to APOC Management every six months; related costs will be supported by the APOC Trust Fund, Electronic copy of cashbooks must be sent to APOC /HQ on a monthly basis Concerning the submission of financial returns by countries/projects in group B in the framework of Direct Financial Cooperation (DFC), APOC management agrees to the following: Maintain the existing monthly preparation of financial returns. Projects should submit the financial returns to APOC Headquarters at six monthly intervals Change the routing of these financial retums submission to HQ/APOC. Instead of the submission of the project's financial retums to the Country NOTF followed by the submission to the WCO, the original retums will now be submitted directly to HQ/APOC through WCO without prior routing via Country NOTF. Only copies of financial retums should be sent to the NOTF Secretariat. I I Electronic copy of cashbooks must be sent to APOC /HQ on a monthly basis. I I 38 Srop sv srEp pRocEss FoR SUBMISSIoN op CouNrRvlPRo.lpcr RETURNS Submission of Retums to APOC Collect all Country/Project Account vouchers and all invoices and receipts account holder approved by 1. All invoices and receipts are attached. 2. All voucheG have been approved by the coordinator Verify Obtain the Bank statement for the month. 1. All voucher numbers are correcdy listed. 2. Each transaction budget line items is recorded in the Obligation/Allotment column. 3. Bank charges are included. All totals are calculated. 1. All the required calculations have been performed. 2. The bank statement has been attached. 3. The Statement is signed Verify theProject account 1. Prepare a cover letter to the APOoProgrammeDireclor with attention to the BFO. 2. Together with the cover letter, submit the following documents: . Country/ProjectAccount Cash Bookwith attached vouchers and receipts . Monthly Statement ofCountry/Project Account - lncluding original Eank Statement. . Detailed Budget Analysis Form. 1. All the 'end of month balances' for each budget line have been transfened to the following months form. Verify Prepare the Monthly Close the Country/Project Account CashBook for the month. Ensure that all data required is provided. Perform a petty cash munt and complete the Cash Count Certificate/Form. Prepare the Budget Analysis Form. Statement of Account. Vouchers Bank Statement Country/Project Account Cash Book Cash at hand Country/Project Monthly Account Begin preparation of Retums to be submitted to APoc at the end of each month. Budget Analysis Fo]m Yes 39 The CountryiProject Account, together with the accounting documents, should be forwarded to the Management of APOC no later than the 7ft of the month following the closing of the sixth months of the Country/Project Cash Book for Group B. When submitting your financial returns to APOC, observe the following: 1) Ensure that all Country/Project Vouchers for the month, with attached invoices and receipts, are settled and approved by the Country/Project Holder. 2) Collected the Bank Statement bank at the end of each month. This will guide you in calculating the bank charges for the month to be included in the cash book. 3) Ensure that all the original pages of the Country/Project Account Cash Book used during the month have been closed and included in the packet to be submitted. 4) Veriff the amount of petty cash available by performing a cash count and completing the Cash Count Form/Certificate. 5) Prepare the Monthly Statement of Country/Project Account. Clearly show the balance of the Projects Bank Account & Petty Cash and ensure that you attach the Bank Statement for the month. 6) Prepare the Budget Analysis Form for the month. 7) Forward all the above documents with a covering Letter to the Programme Director of APOC indicating any special request or specific comments. Replenishment of funds can only take place after you have submitted the monthly Country/Project. Note: Compile all receipts, vouchers, cash count form, bank statements etc. in the same order as they appear on the Country/Project. Photocopy all the documents and keep for your records. This is useful in case the Country/Project retums are lost in transit. Present as much detail as possible on each voucher, make notes if necessary, as these will be invaluable in case ofaudit queries at a later stage. a a SECTION 5: FINANCIAL REPORTING REQUIREMENTS FOR APOC The Direct Financial Cooperation states, in section 5.3 (c), that a progress report should be submitted six months after the funds have been received (by the project) and another after 72 months indicating the activities carried out and the amount spent against each budget line. Below are the required report formats. 1. Saupln FuNorNc AursoRrzATroN AND CERTTFTcATToN oF ExpENDrruRE (FACE) aNo TpcuNrcal Rrponr oF OurcoMES and Technical Report of Outcomes DIRECT FINANCIAL COOPERATION AGREEMENT ACCORD DE COOPERATION FINANCIERE D!RECTE Funding Authorization and Technica! and Financial Report Date PO Date 40 WHO Reference/R6f6rence OMS WHO Reference No 200811162ll0 Purchase Order No 200033480 Reg. File No AO/APOC/39I1081ay Tvpe of Reouest: ERermbursement EDrrect Payment World Health Organization WHO/GSC/GPL BLOCK 35IO JALAN TEKNOKRAT 6 CYBERIAYA 63OOO MALAYSIA Country: WHO Ref Purchase Order No: Responsrble Officer' lmplementrng Partner Country Field of the supplier site Who Reference Number Purchase Order Number Princlpal lnvestrgator Name Address Lrne I ofsuppher site PROJECT TASK AWARD EXPENDITURE TYPE EXP. ORGANIZATION % USD No PROJECT TASK AWARD EXP TYPE EXP-ORG PERCENT O.OO EFE No PROJECT TASK AWARD EXP TYPE EXP ORG PERCENT O.OO EFE Currency: PO Currency FINANCIAL REPORTING TECHNICAL REPORTING CERTIFICATION The undersigned authorrzed officer of the above-mentroned implementrng institution hereby certifies that r The funding request shown above represents estrmated expendrtures as per DFC and rtemized cost esttmates attached. o The actual expendttures for the penod stated herern has been drsbursed rn accordance wrth the DFC and prevtously approved itemized cost esttmates The detarled accounhng documents for these expendrtures can be made avarlable for examinatton, P O Number ( From Date - To date ) Authorised Amount A Actual ProJect Expenditure B Expenditures Accepted by Agency c Balance D=A-B PO Amount Total 0 0 0 0 - To Datee Resultsa from 4t when required, for the period of five years from the date of the provisron of funds. Any balance remaining from an activity must be refunded to WHO within three months of completion of the activity. Date Submrtted:..... Name:..... Title...... Notes: .Shaded areas to be completed by the VVHO and non-shaded areas to be completed by the counterpart. Approved bv: Name: Tifle... Date... Nalg: Kindly rcplace with the appropilate information the yellow texts indicated in the document/ Priire remplacer les lqtes indiquds en jaune dans le document par les informations appropriies. How ro FrLL THE FuNorxc AuruonrznrroN AND CrRttrtcarloN oF ExpBNorruRE (FACE) AND TECHNICAL REPORT OF OUTCOVTBS: 3 Parts of the FACE Form I, Pre-Populated Fields from DFC OR to be completed where necessary (pre-populated with data on DFC when the original format attached to the DFC is used. Otherwise, the Country Coordinator should complete): l. Contains WHO Reference number, Purchase order number and APOC file Registration number 2. Contains Country Reference numbers 3. Contains Project, Task, Award, Expenditure Type, Expenditure Organization charged, percent allocation and Currency data as provided in DFC. 4. Currency used for the P.O and for payment of project 5. Contains P.O number and "From" and "To" date as reflected on DFC 6. Contains the P.O amount in currency and amount outlined in the DFC Parl2: Must be completed by Country Project Accountant and Certified by Country/Project Coordinator 7. Indicate amount of funds received from APOC for the said DFC project/s 8. Indicate TOTAL authorized fund spent for projecVs related to P.O and DFC 9. Provide brief description, duration and outcomes (i.e. Results ) from the DFC Activities - for the specified "From" and "To" dates 10. For completion by Project Coordinator - Date submitted, Name of Coordinator, Title Part 3: To be completed $!! by APOC Management or WHO Country Office personnel 1 l. Expenditure amount accepted and funded by partner agencies/MoH/NGDOs 12. Balance of Authorized Amount Received less expenditures accepted by partner agency 13. APOC/IYHO Approval 14. Comments of APOC/WHO personnel World Health 0rganization WHO/GSC/GPL BLOCK 3510 JALAN TEKNOKRAT 6 CYBERJAYA 63000 MALAYSIA 42 WHO Referencel Rdf1rence OMS WHO Reference 2 0 10/59854-0 Purchase Order 2 00165851 Reg. File BFO/APOC/1 0/DFC/Nigeria Unit Reference Coord Date Country: WHO Ref Purchase Order: Responsrble Officer lmplementing Partner 1 0-FEB-1 0 Ministry of Health Oke-Eda Akure Nigeria 2010/59854-0 200165851 E O.Adejai Nigeria DIRECT FINANCIAL COOPERATION AGREEMENT ACCORD DE COOPERATION FINANCIERE DIRECTE Funding Authorization and Technicaland Financial Report Tvpe of Reouest: ElRermbursement trDirect Payment Currency NGN FINANCIAL REPORTING TECHNICAL REPORTING CERTIFICATION The undersrgned authonzed officer of the above-mentroned rmplementing inshtutron hereby certifies that. r The funding request shown above represents estrmated expenditures as per DFC and ttemized cost estimates attached. o The actual expendttures for the penod stated herern has been drsbursed rn accordance wrth the DFC and previously approved rtemrzed cost esttmates. The detailed accounting documents for these expendrtures can be made available for examination, when required, for the penod of five years from the date of the provisron of funds Any balance remaining from an activity must be refunded to WHO within three months of complehon of the activity. Date Submitled:.. ......... Name: T(|e........... Notes "Shaded areas to be completed by the WHO and non-shaded areas to be completed by the counterpart FORWHO USEONLY: USDPROJECT TASK AWAR D EXPENDITURE TYPE EXP. ORGANIZATION % 55996 511-DFC OU/SDD Sustainable Drug Distributron 91 18 34,748.701 ousDD1000030 1.1.12 1 8.82 3,361.30ousDDl 000030 1.5.6 55996 51 1-DFC OU/SDD Sustainable Drug Distribution 2 .Em.!r, .AHfr ATT Purchase Order No ( Start Date-End Date) 2001 65851 (1 9-FEB-201 0- 31 -DEC-201 0) Authonsed & received Amount (NGN) A Actual ProJect Expendrture (NGN) B l'!PO Amount : 63 688,00 NGN - - I 8 61 625 ,62 \I 00 7 63 688,00 61 625,62Total 63 688,00 NGN - - From Date - oe 9 Aooroved bv' Name: AGBLEWONU KOffi Title APOC, Budget and Finance Officer (BFO/APOC) t Date 05 June 20'10 43 Fonual FoR SUBMISSIoN oF FINANCIAL REPoRT To TCC It is required to submit the financial report to the TCC by indicating three years consecutives information. Forms are indicated below for easy reference. 44 Table 13a : Financial contributions all rtners for the last three It =3t Ealr $ .C 6 oo !Ec , E 6 f, 9 6t EbtrIt UJz { o- E H b p, o -bi o. E b lt R6I4l ,aItg trt E s !lg ll 'E Eo t o U E6 i5 E o6oE c o ElrEIo , EzE lrJ E g t II EI o! oI I 0 E Io o -g, E '- oI o ac .c(!2 (l, .5l E tro G .N I =G0 o G 8t eo N a o an I G e E s(! s Eg(D c;co q) CE oE cn e 'E o =(\T l6 o)c EcIE + E =c =tr E oO\(o o o) o) E o o E o .E EE(5 L o) o a(o o o o rrt Eo 3o o (l)I(U 6 '6 th d di so (E S s]U oa ol € '= E o ,a b s U, U, o .+ B UJ E il at,o (E E o o)c6 g = (D ' ot a(o sE E 8-oo E'IC = E(E() oL _o Eo (E =E [! ci(o E (D o, E Elo t(slo l"; lc.j oE .E o) E oOd] O tu o c .9 EEo L od c a E -9(l) E a o o) .v. 3E (E e o o)c .E '6 F -N U'E E o- & LrJ ^l6 o 0) o.Ia I(a) c .9o z 0)Ia -c.j aIo B : EI :l IE t: ooIo l: a oiS ah .Aop o so E o IE o E Ec = Eoqq(o E .YIl o aF E()Eo oIc G'cg c '6 =<.i cci E o?tt a E o Etr Eo a o 6S(h a o dI ah ]- = Ho s s $ oa, Btr5o E U,6 =tr g s co -e .E frE C E ELlol> l=l+ 2 9[! o ao Eg (D E o 1=IE o o) Eo .i$ a o dS a v H =m E s!t a co N:Ilo i 5 (E .N =o 6a 6l a o dSq ooo() o o,C .E EF c\l N s2 illlllllrlllillll ililllrililllllllllllllll illlllllilllllllillilllllllillllilllllll lllilllll llII ll illlll ltllll ll il II IT IllI illll lilrllrIilll llllllllIl llil1 lllltilillill ililtllilil ililllillllilllt llilllllllllllllllillllilill ililll ll IIll lt ll ll ll il[illr ililr il1ililll llllllilllill ililrlillilll TIIIITIIITTT ESI Tl=l 45 Table 13b : Financial contributions all ers for the last three continu o = i,cL Et =l! o o o o .9 =E =E Eoo (E(, o ooo(, - oco =tl Eo(, c, ul - e, o-t ut - o o oEEG o. E, ut - o a t,O5 tt .2E o E o E oo ct(9 - s Eo :'a o6 a! o (, L o c! EE -9 EDod E -9 tt Eo(, 2 UJ - =c, ul o(, o o (l, C' ' o o .!co (! - F- o)() (! ,9qq ao (o (! o-o rn EoE =Ec(E C)o o_ -o c .o (g =c, UJ d(7' o (D lu = UJ(9 cl =ao !to o CDIt5 .o c .9 (E E -oo =i c .9 (E .N 0 c(l, U) ^i G o aIt4 o oI o = =(E o o o) .cE '6 F -oi G o aSta G o a v, =ur =ul(9 = =ut ui a4 oO =otr5 .D E ea =tr() llJ =0( E o = € ..2E E o(D cE o): -$ G o o5 a4 oof CLoF -rri G o asta 10q, Ut o a-xq, (E o E! <ti o o (s .()c =E Eoo ".i(o oo =! o o E oo .9E(D o oo (! o .Eo =d(o =r! oflt =o E oF !t c, .E(, o - = 1 rl ,l 4I 5 /t)j -( oo E(U o) E o co E =o 6 .2 aoo =!p o) E(D o OJc co I e c) o (! =G u.r qO UI @ooO o o) El .9.(! o)(! E C) C)dl C) LU o C .9 o = €o o- oo co E o.o(E(-) o 46 Table 13c : Financial contributions all ers for the last three o E t) ct Ec E artLo o ,to 'E E Eoo IDEOqE oco o c0(, G, u.l =t o- G UJ o o oc (! o- d UJ +Fo ll Eoo .o .9, =to o c, oo ct(, = s Eo =tt .9, ct (! oF () L o ct EE .9 E"od. c .9 ,tt Eoo F =t! =z c, UJ o c, o IE o 0)o o 2 o o , o( .9,o o E'IE '= o =o Eco (g = E(l) Ec = T'E(! C)o(L Eo E o) ftlC o) .C oc(! (l)C =o E. co o =Eo o- (f) G o a5 an 14q)q tro a-xo l!so EE oCo (E .9C =E Eo() ..i 6 oo =II o o E o o) .EE d) o 6)c GC o)z l6 t=lal6 o(D E(E Eo o .= (5 ..2 .= EE(E (D t o a(o (E ofllrl= Ln f oF !,E(! o o)c o =co = ..i o co (t =E tu do U' = .9 -o .o e(l) o.fo o oo C(o .o0o 'da; (E o a =q t- =u.t =UJo = =1 IIJ (D ca =otr5 eE a4 o =tr() ur =e s c .9 = -o .9E c oo E 6) : -sf ICo trJ o 9.(D E' E o) oa o c d)F6lol6tcl(s l= lc.tl+ G o as a4 oo =o-oF - ,ri u.t =J t!(, ct =@ -,o o E"t, ao c -o (o Nt:lolo l=l-t- co (! .N =oC(l)a ".i .E o iS l.a oooO o o) :E(E F N c{ G o 5SU, = oz I I I II I I I I illt illlll llllll ll llI lllll ilil1llilllilll illlllllllillll lllll lllll ffill ilillllllllllllil1ililililil11 lllllilllllllllllililillllilllllltilllllllllll lllillllllllilllillIIlllilllllllllllllllllilllll llilllllllllllllilllllllllllll lilllllllllllll illlllr ililllrllillllllilil lllllllillllllllilll lllllll lilillllillI illil illlll ltllI ll ilI IIrrlllrll o)c o =Co E+ o)a '- E EoO\ o Gs(! U cO trt 'tr o o =io o oa =at) ah .q o c o) Eo(Eoo 47 ANNEX CHECK LIST OF A SUMMARY GUIDELINE ON FINANCIAL AND ADMINISTRATIVE ISSUES (FINANCIAL AND CAPITAL EQUIPMENT MANAGEMENT) o Check list utilized in preparation of Feedback to Country/Projects on Financial Returns submitted o Check list for Equipment Inventory 48 SAMPLE CHECK LIST FOR PREPARATION OF FEEDBACK TO COUNTRY/PROJECTS ON FINANCIAL RETURNS SUBMITTED N B. For better understanding of some points raised below, especially lhose for which responses are negative, please attach detailed explanation ifneeded NAME OF COUNTRY:. NAME OF PROJET: DATE OF REVIEW COUNTRY/PROJECT ACCOUNT (MONTH):................. PERIOD OF COVERAGE OF LETTER OF AGREEMENT:......... 2. Review of the content of documents provided a) Returns and Cou ntry/Proj ect Voucher . Expenditure authorizedby Coordinator . Cheques and Country/Project voucher signed by Coordinator . Payments made by cheques, except minimal amounts . All vouchers are orderly recorded in the Country/Project account book COMMENTSYES NO N/ACHECKLIST 1. Examination of required documents: . bate of transmission - 7'h of month respected* . Covering letter attached . Country/Project accounts book attached . Monthly Statement of Country/Proj ect account established . Returns and Country/Project Vouchers supplied . Bank Statement attached . Budget Analysis form produced - new items to be taken into account 49 CHECKLIST Payments of balances or advances for annual activities effected Salaries, per diem or allowances paid in line with an official document (UN local salary scale) Expenditure actually chargeable to project Cancelled Cheques attached to voucher Pre-financing approved by APOC Half-yearly (mid-term) Technical and financial reports attached Ad hoc Financing or top-ups requests sent on time Others items of ciation c) Monthly Statement of CountrylProject account: Balance brought forward and calculations properly done Reliable and corresponding bank statement Bank reconcil iation effected YES NO N/A COMMENTS a a a a a a a b) Country/Project Account Book: . Country/Project vouchers approved by Coordinator . Bank charges calculated and included in Country/Project book . Voucher correctly numbered . Transaction entered according to budget lines . Transaction entered in appropriate column. . County/Project breakdown form filled x 50 CHECKLIST YES NO N/A COMMENTS a d) Budget Analysis Form: Balance of previous end of month for each budget line is brought forward Budget Analysis form properly drawn up Budget Analysis Form signed and dated Exchange rate Indicated e) Previous comments taken into consideration t N.B: Summary statement attached Checked by Signature: Name Date:. 5 n 5l SAMPLE CHECK LIST FOR PREPARATION OF EQUIPMENT INVENTORY N.B. For better understanding of some points raised below, especially those for which responses are negative, please attach detailed explanation ifneeded NAME OF COUNTRY: NAME OF PROJET DATE OF INVENTORY Total price of items State of items checked good Logbook exist in vehicles Inventory card signed items custodian and verification officer N.B: Summary statement attached Checked by Signature Name Date:. CHECKLIST YES NO N/A COMMENTS 3. Examination of required documents: . Does the inventory card exist? . Is following points on inventory card filled? ' Designation of item . Serial numberI Inventory number PO/LPO number Date of reception of item Quantity received Unit price of Item n