1 Purpose and Scope of the Manual 6


Download 0.86 Mb.
Name1 Purpose and Scope of the Manual 6
page1/16
A typeManual
manual-guide.com > manual > Manual
  1   2   3   4   5   6   7   8   9   ...   16


Table of Contents Page



Abbreviations 5
CHAPTER 1 6

1. Introduction 6

1.1. Purpose and Scope of the Manual 6

1.2. Distribution and Updating of the Manual 6-7

1.3. Objectives 8
CHAPTER 2 9

2. The Organisation 9

2.1 HQ Structure 9

2.2. Branch Structure 10-11
CHAPTER 3 13

3. Budget 13

3.1. Definition 13

3.2. Budgeting 13

3.3. Strategic Planning 13-14

3.4. Annual and Plans and Budgets 14-17

3.5. Quarterly Plans and Budgets 17-18

3.6. Branches 18



CHAPTER 4 19

4. Accounting 19

4.1. Fundamental Accounting Principles 19

4.2. Chart of Accounts 19

4.3. Updating Chart of Accounts 20

4.4. Branches 21

CHAPTER 5 22

5. Banking 22

5.1. Opening a Bank account 22

5.2. Operating a Bank Account 22

5.3. Signing of Cheques 22

5.4. Banking of Proceeds 23

5.5. Cashing of Cheques 23

5.6. Stale Cheques and Cancellation of Cheques 23

5.7. Closing a Bank Account 23

5.8. Branches 24-25



CHAPTER 6 26

6. Income 26

6.1. KRCS Sale of Goods and Services 26

6.2. Receipt of Income 26

6.3. Branches 27
CHAPTER 7 28

7. Expenditure 28

7.1. Cheque Payments 28

7.2. Cash Payments 28

7.3. Payment for Utilities 29

7.4. Staff Advances /Imprests 29

7.5. Pre-financing 30

7.6. Bookkeeping 30

7.7. Branches 31-34
CHAPTER 8

8. Procurement 35

8.1. Process 35-40

8.2. Authority Limits 40-42

8.3. Purchasing Through the IFRC 43

8.4. Distribution of Documents 28

8.5. Maintenance of Supplier Database 43-45

8.6. Branches 45-49
CHAPTER 9 50

9. Fixed Assets 50

9.1. Fixed Assets Reporting and Depreciation 50

9.2. Fixed Assets Register (FAR) 51-52

9.3. Disposal of Fixed Assets 52-53

9.4. Branches 53-55
CHAPTER 10 56

10. Periodic Financial Reporting 56

10.1. Monthly Reporting and Closing Procedures 56-58

10.2. Quarterly Reporting 58-59

10.3. Cash Request 60

10.4. Bilateral Transfer of Funds 60

10.5. Year-End Routines 60

10.6. Preparation for the Annual Audit 60

10.7. Branches 61-64

CHAPTER 11 65

11. Internal Controls and Audits 65

11.1. Audit of KRCS 65

11.2. Accounting Computer System 65

11.3. Security Procedures 65

11.4. Filing 65

CHAPTER 12

12 IT Policy 67

12.1 Purpose 67

12.2 Security 67

12.3 Internet Use 68

12.4 Use of Electronic Communication 68-69

12.5 Virus Protection 69

12.6 Remote Users 70

12.7 Purchasing of IT Resources 70

12.8 Computer Hardware Maintenance 70

12.9 File Management 71

12.10Computer Software 71

12.11Portable and Loan Computers 71

12.12Software Back Up 72

CHAPTER 13 73

13 Medical Scheme 73
CHAPTER 14 74

14 Insurance 74

14.1. Assets 74

14.2. Staff 74

14.3. NEC Members 75

14.4. Volunteers 75

14.5. Others 75
CHAPTER 15 76

15 Warehousing 76

15.1 General Office Supplies 76

15.2 Stationery 76

15.3. Relief Items 76

15.4. Branches 77
Appendices

  1. Donor Codes. - Appendix 1

  2. Project Codes. - Appendix 2

  3. Activity Codes. - Appendix 3

  4. Chart of Accounts - Appendix 4

  5. Project Annual Financial Report - Appendix 5

  6. Working/Travel Advance Request - Appendix 4

  7. Bank Reconciliation - Appendix 7

  8. Budget Variance Report- Appendix 8

  9. List of Signatories - Appendix 9

  10. Working/Travel Advance Expense Analysis - Appendix 10

  11. Receipt - Appendix 11

  12. Invoice- Appendix 12

  13. Request for Purchases - Appendix 13

  14. Quotation Request – Appendix 14

  15. Comparative Bidding Analysis Form – Appendix 15

  16. Local Purchase Order - Appendix 16

  17. Stores Requisition - Appendix 17

  18. Petty Cash Voucher – Appendix 18

    ABBREVIATION


Core: The KRCS Administration and Coordination

BMCBC: Branch Management Committee

DOFHOFHOF: Director of Finance & AdministrationHead of Finance

Federation: International Federation of Red Cross and Red Crescent Societies

HQ: KRCS Head Quarters

ICRC: International Committee of the Red Cross

ICT: Information and Communication Technology

IT: Information Technology

KRCS: Kenya Red Cross Society

NEC: The KRCS National Executive Committee

SG: Secretary General KRCS

CHAPTER 1
1. INTRODUCTION

Kenya Red Cross is
1.1 Purpose and Scope of the Manual

The manual is produced as a matter of management's commitment to strengthen its management systems. standardise and document all the Society's financial and accounting policies, procedures and practices. The manual is the main procedural reference for finance and administration activities carried out both in KRCS headquarter, Regions and branches.

The manual provides standardized approach to Finance and Administrative matters by

  • Documenting detailed procedures for use in preparing, distributing and processing accounting, procurement and financial information.

  • Documenting accounting policies so that data accumulation, statement preparation, distribution and processing are standardized.

  • Providing information and reference material for financial and non-financial personnel at HQ, Region and Branch level as well as volunteers

  • It is used as a reference book by our donors and external auditors.


The purpose of this manual is to have an explicit description of the organisation of the accounts function, the accounts, the administrative and related systems, and of the agreed financial and administrative procedures of the Kenya Red Cross Society (KRCS).
The manual shall be used as a reference book by KRCS staff, branches, volunteers, auditors and donor representatives. It should also be used in connection with training of finance, administration, programme staff and volunteers.
1.2 Distribution and Updating of the Manual

A copy of the manual should be availed for use and reference to all authorized persons. All updates shall be forwarded to all users/holders.

The manual may require updating prompted by:
a) A change in existing procedures

b) A deletion of existing procedures

c) Addition of new or previously omitted procedure
When a change to the procedure is required a request for change in the manual should be completed and submitted to the Secretary General (SG) through the Director of Finance & Administration (DOFHOFHead of Finance (HOF), who is responsible for maintenance of the manual.

Any holder of the manual may propose changes to the manual, but no change will be effected unless the SG and the Finance Committee jointly approve the update and recommends the same for approval to NEC.
1.3 Objectives

The accounting system shall meet the following objectives:
1.3.1. Control

The accounting system shall provide efficient control and monitoring of the use of resources made available for implementation of activities.
1.3.2. Reporting

The accounting system shall provide accurate and timely financial reporting to the management, governance of KRCS and stakeholders according to prevailing rules and agreements.
1.3.3. Information

The accounting system shall provide management with the necessary financial information required ensuring efficient use of available resources.

CHAPTER 2
2. THE ORGANISATION
2.1. Head Quarter Structure

Kenya Red Cross Society

Organisational Structure ( To be replaced with the new structure)



2.1.2. The Council

The Council is the governing body of the Society. It has representatives drawn from branches and it meets not less than twice in a year.

2.1.3 NEC

The National Executive Committee carries out the functions of the Council when the latter is not in session. It meets every three month to discuss the daily tasks of the Society. Its advisory bodies are the standing committees of the Society.
2.1.4 The Secretary General

The SG is the Chief Executive of the national Society which includes the HQ , Regions and the branches.
2.1.5 The Finance & Administration Accounts Department

The department is headed by the DOFHOFHOF, who is supported by an accountant, an administration officer and an ICT Officer.at HQ level, Financial planning and budgeting manager, Emergency Accountant, Receivables Accountant , Treasury Accountant , Payables Accountant and a Programme Assistant.

Through the Regionalization , Regional Finance Officers have been recruited to provide financial guidance for the branches within their regions. We alosos have Accountants and Accounts Assisttant at the Branch level.

From time to time emergency accountants are recruited to support operations in the regions and branches on short term contracts during emergencies.

The accountant is supported by assistant accountants and accounts clerks. The administration officer is supported by a receptionist and other general office support staff.
2.1.6. The Disaster Preparedness and Response Department

The department is headed by the Director,Head of Disaster Preparedness and Response, who is supported by program officers managers and officers (who include the logistics officer), assistantand a program officers, drivers and an administration assistant.programme assistant.
2.1.7. The Organisational Development Department

The department is headed by the Head of Human Capital and Director, OrganisationalOrganizational Development, who is supported by program officers managers , programme officers and an administrationa programme assistant.
2.1.8. The Health and Social Services Department

The department is headed by the Director,Head of Health and Social Services, who is supported by a program coordinator (HIV/AIDS),managers, program officers and administration assistants.


2.2. Branch Structure

Kenya Red Cross Society

Organisational Structure







2.2.1. Branch Management Committee (BMCBC)

The BMCBC is appointed during the AGM by members and is the governing body of the branch. The following officials constitutes the BMCBC:

Chairperson

Vice Chairman

Treasurer

Secretary

Other officials may be elected depending on the core activities of the branch. They are likely to include the following:

i) Youth Officer

ii) Blood Donor Officer

iii) Disaster Preparedness and Response Officer

iv) Health Officer

v) Women Representative

vi) Training Officer

vii) Information and Dissemination Officer

viii) Fundraising Officer

All the above posts are elective and voluntary (not remunerated)
The Chairperson

The chairperson is the overall leader of the branch and presides over all BMCBC meetings. He/she convenes meetings and chairs them. He/she ensures that the Society’s policies are implemented.
The Vice Chairperson

He or she can deputises the chairperson.
The Treasurer

The treasurer keeps financial records and is the custodian of the branch finances. He/she presents monthly financial reports to the BMCBC and implements all financial decisions made by the BMCBC.
The Secretary

The secretary is the record keeper in the branch. He/she compiles the minutes of all BMCBC meetings.
2.2.2. Branch Standing Committees

The BMCBC is supported by various standing committees that deal with various sections in the branch operations e.g. disaster management, first aid, blood donation, youth, fundraising etc. These are also volunteers.
2.2.3. The Branch Coordinator

The branch coordinator is also a member of the BMCBC and is the administrator of the branch. He/she is either appointed by the BMCBC or employed by HQ.
CHAPTER 3
3. BUDGET
3.1. Definition

A budget is generally defined as being the projection of anticipated income and expenditures for a given period, established on the basis of a plan of action and an estimation of the respective costs. Every KRCS program or operation must have a formally approved budget.
The aim of a budget is to provide the KRCS with a financial management tool enabling the planning and assessment of the cost of an operation or program.
The budget provides KRCS with the means to measure the actual performance against the planned performance on a monthly, quarterly and annual basis. It provides the information required to permit early corrective action to be taken where necessary. Good budgeting thereby results in increased efficiency in the use of funds.
Head Quarter

3.2. Budgeting

Budgeting is a step in the project planning cycle. An operational budget cannot be prepared before program objectives have been set and a plan developed, nor can it be prepared before the practical means of achieving program objectives have been determined. The KRCS operates with two types of budgets  administration and coordination and program budgets  reflecting the different types of activities carried out by the KRCS.
3.3. Strategic Planning

Responsibility of overall long term (strategic) planning lies with the NEC through the various standing committees and supported by management.
i) The Society shall normally develop a five year (or other agreed period) strategic plan where the overall mission, goals, policies, objectives and long/medium targets of the Society shall be stated/re-stated and defined/re-defined.
ii) The planning process for the strategic plan shall take place in the first six months in the year in which the previous strategy term expires and shall pay due regard to the reading of the national budget.
iii) As far as possible the process shall involve all regions, branches, divisions and program officers.
iv) The mode of planning will be through a participatory approach including SWOT analysis, meetings, workshops, seminars, consultations, brainstorming sessions where ideas regarding mission, goals objectives strategies and benefits etc. shall be generated, discussed and agreed by all those concerned.
v) After the strategic plan is finalised by KRCS management, the plan will be submitted to the KRCS various standing committees, and then to the Finance Committee for review who will recommend to NEC, for final approval.
The strategic plan (SP) shall be the major long and medium term planning and control document and all the short term and annual plans and budgets shall conform and be part of the SP, the mission, goals, objectives and targets as set out in the SP.
  1   2   3   4   5   6   7   8   9   ...   16

Share in:

Related:

1 Purpose and Scope of the Manual 6 icon1introduction 1Purpose and Scope This section provides a brief description...

1 Purpose and Scope of the Manual 6 icon2. Purpose of the mmwg V mmwg scope VI Background VI Scope of Activities VI

1 Purpose and Scope of the Manual 6 iconScope and Purpose

1 Purpose and Scope of the Manual 6 iconScope and Purpose

1 Purpose and Scope of the Manual 6 icon0 scope, purpose and classification

1 Purpose and Scope of the Manual 6 icon1 Acquisitions module: scope and purpose

1 Purpose and Scope of the Manual 6 icon1 Serials module: scope and purpose

1 Purpose and Scope of the Manual 6 iconManual Purpose and Introduction

1 Purpose and Scope of the Manual 6 iconPurpose of the Personnel Policy Manual 1

1 Purpose and Scope of the Manual 6 icon1. Introduction This section describes what Survex is, and outlines...

1 Purpose and Scope of the Manual 6 iconQuality assurance manual operating procedures for magnetic particle inspection purpose

1 Purpose and Scope of the Manual 6 iconPurpose of the System Describe why the system was created and its purpose Benefits

1 Purpose and Scope of the Manual 6 iconI. scope

1 Purpose and Scope of the Manual 6 icon1. 1summary and scope

1 Purpose and Scope of the Manual 6 iconScope and Limitation

1 Purpose and Scope of the Manual 6 icon1. introduction and scope

1 Purpose and Scope of the Manual 6 icon1. introduction and scope

1 Purpose and Scope of the Manual 6 icon2. Scope of Competitive Rivalry

1 Purpose and Scope of the Manual 6 icon1. 0 General 10 Scope of Work

1 Purpose and Scope of the Manual 6 iconThe Scope of this Call for Expressions of Interest




manual


When copying material provide a link © 2017
contacts
manual-guide.com
search