1 Purpose and Scope of the Manual 6


Download 0.86 Mb.
Name1 Purpose and Scope of the Manual 6
page6/16
A typeManual
manual-guide.com > manual > Manual
1   2   3   4   5   6   7   8   9   ...   16

9.2. Fixed Assets Register (FAR)

A fixed asset register is maintained for all KRCS fixed assets. One of the accounts staff has been given responsibility for maintaining the FAR and ensures that it is constantly being updated.
All fixed assets are depreciated annually per the rates given above starting in the year of acquisition.

The FAR should contain the following information:
1. Asset category

2. Asset Type

3. Model/make

4. Serial number

5. KRCS number

6. Suppliers name

7. Date of purchase/valuation

8. Cost/value of asset

9. Depreciation rate (where applicable)

10. Annual depreciation (where applicable)

11. Cumulative depreciation (where applicable)

12. Written down value (where applicable)

13. Sale price/scrap value (where applicable)

14. Location of asset

15. Any other relevant information.
Once a fixed asset has been registered under a particular location, custodian, for any removal from the location for permanent use elsewhere a written authorisation from the DOFHOF or the SG must be obtained. The written authorisation should be in triplicate:

Original to the new responsible officer as authorisation/instruction for him/her to manage the asset. First copy to accounts section, so that FAR can be updated accordingly. Second copy to administration officer for information.
9.3. Disposal of Fixed Assets
Head Quarter

Authority to dispose fixed assets rest with NEC through the recommendation of Finance Committee.

Disposal will follow the following steps:

i) The sale/disposal will be planned and included in the annual budget.

ii) The request for such disposal will be made to the Finance Committee by management, outlining the type of asset ans reason for disposal. The Finance Committee may recommend the mode of disposal whether sale by public advertisement, auction, tender, private invitation, trade-in, or other or by other modes. Destroying may be applied where the items are deemed not good for use, or their useful life is expired.
For toxic materials the mode of disposal must be sought from the relevant authorities.
iii) The Finance Committee will recommend disposal to NEC for approval

iv) On approval, the fixed asset will be disposed based on the valuation by a professional valuer.

v) The disposal will be conducted through the laid down procedure by the Tender Committee.

vi) The tenders are sent to the chairman to tender committee in sealed envelopes and clearly marked for tender for purchase of the old fixed assets as advertised/detailed.

vii) The chairman will then keep the sealed bids and present them to the next tender committee where they will be opened by the committee in the presence of other committee members.

viii) The tenders will then be evaluated by the committee and the successful bidders awarded the tenders and announced/recorded. The first, 2nd and 3rd runners up are also announced and recorded and should the first bidder fail to pay, the first and then the second runner will be called upon to pay.

ix) The tender committee is not bound by the highest or any tender and will not be bound by the valuation price which maybe set aside provided the reasons for doing so are disclosed and recorded in the minutes of the tender committee.

x) Management will thereafter write to the successful bidder informing him of the award giving him/her four weeks within which to pay the balance of the price failing which the first runner will be called upon.

xi) In the event that the 1st and 2nd runners up fail to pay, the tender subcommittee may be reconvened to decide on whether they should be re-advertised or sold by private arrangement.

xii) The buyer may pay by cheque to the cash office in the normal way and in the case of cheque payment, the fixed asset will be released to him/her only after the cheque has been cleared and credited to the Society's bank account.

xiii) The Secretary General will then write to the relevant manager/officer to release the sold asset to the buyer.

xiv) KRCS vehicles are purchased tax-free. The sold vehicle and its log book will be released to the buyer on presentation of documents that relevant taxes have been paid.
Branches

Authority to dispose fixed assets rest with HQ.

Disposal will follow the following steps:

i) The sale/disposal will be planned and included in the annual budget.

ii) The request for such disposal will be made to the HQ by BMCBC, outlining the type of asset and reason for disposal. The HQ may recommend the mode of disposal whether sale by public advertisement, auction, tender, private invitation, trade-in, or other or by other modes. Destroying may be applied where the items are deemed not good for use, or their useful life is expired.
For toxic materials the mode of disposal must be sought from the relevant authorities.
iii) The HQ will recommend disposal

iv) On approval, the fixed asset will be disposed based on the valuation by a professional valuer.

v) The disposal will be conducted through the laid down procedure by the Tender Committee.

vi) The tenders are sent to the chairman to tender committee in sealed envelopes and clearly marked for tender for purchase of the old fixed assets as advertised/detailed.

vii) The chairman will then keep the sealed bids and present them to the next tender committee where they will be opened by the committee in the presence of other committee members.

viii) The tenders will then be evaluated by the committee and the successful bidders awarded the tenders and announced/recorded. The first, 2nd and 3rd runners up are also announced and recorded and should the first bidder fail to pay, the first and then the second runner will be called upon to pay.

ix) The tender committee is not bound by the highest or any tender and will not be bound by the valuation price which maybe set aside provided the reasons for doing so are disclosed and recorded in the minutes of the tender committee.

x) Management will thereafter write to the successful bidder informing him of the award giving him/her four weeks within which to pay the balance of the price failing which the first runner will be called upon.

xi) In the event that the 1st and 2nd runners up fail to pay, the tender subcommittee may be reconvened to decide on whether they should be re-advertised or sold by private arrangement.

xii) The buyer may pay by cheque to the cash office in the normal way and in the case of cheque payment, the fixed asset will be released to him/her only after the cheque has been cleared and credited to the branch bank account.

xiii) The BMCBC will then release the sold asset to the buyer.

xiv) KRCS vehicles are purchased tax-free. The sold vehicle and its log book will be released to the buyer on presentation of documents that relevant taxes have been paid.

CHAPTER 10
10. PERIODIC FINANCIAL REPORTING

Accurate and timely financial reporting is essential for proper management and effective use of available resources. For this purpose a simple, but effective system has been designed. With regard to HQ coordinated programs at the branches, monthly returns are submitted to the HQ with all expenditures evidenced by supporting documents, the cut off date being 25th of the month. These returns must be received at the HQ by the 5th of the following month. The returns are first scrutinized by the relevant program officer and submitted to accounts for posting in the accounts.

For branch activities that are financed by branch funds, monthly financial reports are sent to HQ but without the attachments of original supporting documents since these are audited at the branch. These are prepared by the branch treasurer and endorsed by the chairman.
10.1. Bookkeeping

A separate cashbook for each program shall be maintained where all receipts and payments shall be recorded.

The regular updating of the cash books will be the responsibility of the designated accounts staff who will ensure that all receipts and payments have been properly and fully recorded from the receipt book and the payment vouchers.

Monthly bank reconciliations will be done by the respective accounts staff to ensure the cash books agree with the respective bank statements. These reconciliations and balancing, will be reviewed by the accountant and approved by DOFHOF.

The cashbooks will be updated daily and in any case at least every 3 days. Booking is direct from encoded vouchers to computerized accounts package. All journals are checked and signed by the accountant and approved by the DOFHOF before posting to the ledgers by the accountant.
10.2. Monthly Reporting
10.2.1 Bank reconciliation

At the end of every month, a statement of each bank account shall be obtained from the bank showing all entries to the account during the month and the bank balance. This balance shall be compared with the cashbook balance at the end of the same month and any differences reconciled. The bank reconciliation statement shall be prepared by the respective accounts assistantTreasury Accountant and reviewed by the accountant Financial Planning and Budgeting Manager and approved by the DOFHOF at the end of every month. At the branch and region level it the Bank Reconciliations will be prepared by the Accountants, Regional Finance officers and the Branch coordinator?

The form of the reconciliation statement is as attached in Appendix 7.
10.2.2. Petty cash control

Petty cash is recorded and reconciled daily by the assistant accountant and reviewed weekly by the accountant. Impromptu checks are carried out by the accountant , DOFHOF to ascertain physical cash balances.

Month end petty cash record is reconciled by the assistant accountantPayables Accountant, reviewed by the accountant Financial Planning and Budgeting Officer and approved by the DOFHOF.

The Internal Auditor will carry out spot checks at least once in a month, prepares a report which is confirmed by the Payables accountant and DOFHOF befrebefore presenting it to the SG.
10.2.3. Working advances and imprests

In order to closely monitor the cash advanced to staff and ensure their full and timely accountability and recovery, the accountant will print list with balances per staff and branch or a detailed list. This report is prepared weekly and given to the DOFHOF for necessary management action. In addition, a reminder should be sent to all affected staff. Its purpose is to:

- keep a complete record of all cash advanced to staff for field activities.

- determine how long it has been outstanding before being accounted for.

- act as a reminder to staff who have not accounted for funds, beyond the stipulated period

- provide for feed back from the accounting officer why funds cannot be accounted for immediately.

- inform management of the accountability status of the Society.

- remind staff what disciplinary action will be taken if funds are not accounted for after a stipulate period.

Furthermore, a list of outstanding supplier amounts and outstanding statutory deductions should be printed and checked for payment.
10.2.4. Cash report

The accountant will prepare a monthly cash report for each program, showing cash and bank balances and outstanding advances. The report should also indicate commitments made under programs eg statutory deductions etc, confirming the balance under each project.

Payroll items

The designated assistant accountant will prepare a report confirming monthly statutory deductions and others. The payroll will be reviewed by the DOFHOF and approved by the SG.

The payroll must be approved by the 20th of every month. Salary payments are made by direct transfer to the staff bank accounts. For staff earning less than Ksh 10,000per month, the assistant accountantPayables Accountant prepares a cheque and cash it in order to pay them by cash.
10.2.5. PAYE Report

A special report for Kenya Revenue Authorities must be prepared showing for each staff his/hers PIN-number, name, taxable salary and the calculated tax amount. A copy of the list is sent to KRA with the payment within the statutory deadline.
10.2.6. NSSF Report

A special report to NSSF must be prepared showing for each staff his/hers NSSF pension scheme number, name, salary, the staff - and KRCS contribution to the pension scheme and the total. A copy of the list is sent to NSSF together with the payment within the statutory deadline.
10.2.7. NHIF Report

A special report to NHIF must be prepared showing for each staff his/hers NHIF number, name, salary, the staff and amount deducted. A copy of the list is sent to NHIF together with the payment within the statutory deadline.
10.2.8. Budget Monitoring Report

Each month a budget monitoring report is prepared for each program comprising of expenditures as a summary extract from the financial transactions grouped within each activity, and compared with the approved budget. The report shall be submitted by the DOFHOF to the program directors

Appendix 8.
10.3. Quarterly Reporting

At the end of every quarter a quarterly budget monitoring report is prepared by the HQ for each program comprising of expenditures as a summary extract from the financial transactions grouped within each activity, and compared with the budget, and the variance is calculated, both for the quarter and year-to-date. Appendix 8.
The DOFHOF will ensure that the draft quarterly report which include a statement of affairs, indicating opening balance for the period, funds received, total expenditures and the new closing balance, and a specification of how the balance is represented - cash, bank advances are submitted to budget holders 15 days after end of the quarter. The SG gets a copy for core.

A copy of the bank statement reconciled to the cashbook will be attached.

The budget holders will consult with accounts to confirm correctness within a week after receipt. Amendments will be made and final report submitted to budget holders a month after end of the period to facilitate incorporation of narrative reports of programs.

The program officers shall prepare a quarterly narrative report of program progress. Such report shall identify programming achievements and constraints during the quarter under review and shall explain material variances from planned activities and the financial impact of those variances. The final quarterly financial report together with a cash request for the subsequent quarter shall be completed within 30 days after the end of previous quarter and the period shall be closed in the financial system.

The period is closed in the system after the final reports are produced.

The reports will be presented to program partners within 45 days after end of the previous quarter. These reports will also be used to prepare the reports submitted to respective standing committees and to NEC.
10.3.1. Variance Analysis

Variance analysis is a control process explaining the reasons why certain variances have occured between planned activities and actual, with the ultimate goal of taking necessary and timely corrective action. This analysis and eventual reporting is done by the budget holders who are responsible planning and controlling of their budgets and all the activities of the program.

Variance reports are also used by senior management for information and decision-making, as well as providing information to partners on how their support is being utilised in relation to agreement.
10.3.1. Cash Request

The request should be prepared by the budget holders 15 days before the quarter the cash is required. This presents the quarterly plans of activities.

They should be submitted to the DOFHOF before the preceding quarter.

The DOFHOF will review the request to confirm conformity with annual plans and budgets and discuss any proposed amendments with budget holders . The cash request will form part of the standard quarterly reports. Budgets holders should include costing for the first month planned activities in the preceding quarter.

10.4. Transfer of Funds

KRCS partners will usually transfer funds to respective bank accounts according to cash request submitted by KRCS.
10.5. Year End Procedures

KRCS financial year runs from 1st January to 31st December. The closing of the year will take place at least on 30th January in the following year. In addition to monthly closing procedures, annual financial reports will be generated for the year which include income and expenditure and balance sheet.
10.6. Preparation for the Annual Audit

The Finance department will agree with auditors on the specific dates of the timetable and the accounts schedules required for the audit before the year end.

The timetable will include when:

  1. A draft of set of accounts will be available

  2. The required accounts schedules will be available

  3. The auditors may commence their audit

  4. The audited financial statements will be presented to the Finance Committee and subsequently to NEC for approval

  5. The audited financial reports will be sent to the branches 30 days before the AGM




Activity

Timing

A KRCS detailed Trial Balance

45 days after year end

Complete Audit Schedules

Commence of audit

Draft set of Accounts for approval to the Finance Committee and NEC

End of March

Incorporate any corrections/ amendments

1st week of April

Finalised Annual Report

30th April


Branches

With regard to HQ coordinated programs at the branches, monthly returns are submitted to the HQ with all expenditures evidenced by original receipts, the cut off date being 25th of the month. The returns are first scrutinized by the relevant program officer and submitted to accounts for posting in the ledgers. The report will be prepared by the person in charge of the program in the branch and endorsed by the chairman.
For branch activities, a copy of monthly financial (income and expenditure and the balance sheet) and narrative reports are sent to HQ but without the attachments of receipts since these are audited at the branch. These are prepared by the branch treasurer and endorsed by the chairman.
10.7. Bookkeeping

There are 3 recommended accounting books the branch shall maintain as follows:

The cashbook

The petty cashbook

The ledger
10.7.1. The Cashbook

This is used to record all income received and payments made by the branch and is used for bank transactions.

A separate cash book is maintained for each bank account.
10.7.2. The Petty cashbook

Basically this is operated to meet the low cost expenses, where the branch does not necessarily go to the bank all the time. It saves time and reduces bank charges on small but frequent withdrawals.
10.7.3. The Ledger

All entries in the cashbook are transferred to the ledger.

All income is credited and payments debited in the ledger.

Every activity must have its own account in the ledger.
It is important to mention that a branch does not have to use all the above 3 financial recording instruments at once, the cashbook, petty cashbook, the ledger. The treasurer together with the BMCBC will decide on what to use.

It is a must for each branch to maintain a cashbook and a petty cashbook (where petty cash is operated) which must be updated daily and in any case at least not later than 3 days.
10.8. Monthly Reporting
10.8.1. Bank reconciliation

At the end of every month, a statement of each bank account shall be obtained from the bank showing all entries to the account during the month and the bank balance. This balance shall be compared with the cashbook balance at the end of the same month and any differences reconciled. The bank reconciliation statement shall be prepared by the treasurer.

The form of the reconciliation statement is as attached in Appendix 7.
10.8.2. Petty cash control

Petty cash is recorded and reconciled daily by the treasurer.

The Internal Auditor will carry out spot checks whenever he visits the branch, prepares a report which is confirmed by the treasurer before presenting it to the SG.
10.8.3. Working advances and imprests

In order to closely monitor the cash advanced to staff and ensure their full and timely accountability and recovery, the treasurer will prepare list with balances per staff or volunteer. In addition, a reminder should be sent to all affected staff. Its purpose is to:

- keep a complete record of all cash advanced to staff/volunteers for field activities.

- determine how long it has been outstanding before being accounted for.

- act as a reminder to officers who have not accounted for funds, beyond the stipulated period

- inform management of the accountability status of the branch.

- remind staff what disciplinary action will be taken if funds are not accounted for after a stipulate period.
10.8.4. Cash report

The treasurer will prepare a monthly cash report for the branch, showing cash and bank balances and outstanding advances.
Payroll items

The treasurer will prepare a report confirming monthly statutory deductions and others. The payroll will be reviewed by the chairman.

The payroll must be approved by the 20th of every month.
10.8.5. PAYE Report

A special report for Kenya Revenue Authorities must be prepared showing for each staff his/hers PIN-number, name, taxable salary and the calculated tax amount. A copy of the list is sent to KRA with the payment within the statutory deadline.
10.8.6. NSSF Report

A special report to NSSF must be prepared showing for each staff his/hers NSSF pension scheme number, name, salary, the staff - and KRCS contribution to the pension scheme and the total. A copy of the list is sent to NSSF together with the payment within the statutory deadline.
10.8.7. NHIF Report

A special report to NHIF must be prepared showing for each staff his/hers NHIF number, name, salary, the staff and amount deducted. A copy of the list is sent to NHIF together with the payment within the statutory deadline.
10.8.8. Budget Monitoring Report

Each month a budget monitoring report is prepared for the branch comprising of expenditures as a summary extract from the financial transactions grouped within each activity, and compared with the approved budget. The report shall be submitted by the treasurer to the BMCBC

Appendix 8.
10.9. Quarterly Reporting

At the end of every quarter a quarterly budget monitoring report is prepared by the treasuer for the branch comprising of expenditures as a summary extract from the financial transactions grouped within each activity, and compared with the budget, and the variance is calculated, both for the quarter and year-to-date.

Appendix 8.
It is the responsibility of the treasurer to prepare this report and present to the BMCBC for endorsing before sending it to HQ at least 15 days after end of the quarter.
10.9.1. Variance Analysis

Variance analysis is a control process explaining the reasons why certain variances have occurred between planned activities and actual, with the ultimate goal of taking necessary and timely corrective action. This analysis and eventual reporting is done by the budget holders who are responsible planning and controlling of their budgets and all the activities of the program.

Variance reports are also used by management for information and decision-making, as well as providing information to partners on how their support is being utilised in relation to agreement.
10.9.2. Cash Request

A periodic cash request has to be prepared for each HQ funded project at the branch, this is done by the program coordinator.

10.10. Year End Procedures

KRCS financial year runs from 1st January to 31st December. The closing of the year will take place at least on 30th January in the following year. In addition to monthly closing procedures, annual financial reports will be generated for the year which include income and expenditure and balance sheet.
10.12. Preparation for the Annual Audit

The treasurer will agree with auditors on the specific dates of the timetable and the accounts schedules required for the audit before the year end.

CHAPTER 11
11. INTERNAL CONTROLS AND AUDITS
11.1. Audit of KRCS

Auditors are appointed during the AGM by the council.

Auditing is required and governed by the KRCS Constitution and is in line with Federation Constitution, to provide an independent opinion on the use of the financial and material resources. It is a standard process for any professionally managed operation or program, providing donors with the assurance that their contributions have been used with economy, efficiency and effectiveness.

The auditors' work is guided by International Audit Standards and professional ethics and their responsibility is to express an independent opinion on the financial statements based on their audit.
11.2. Security Procedures

For the operating financial module, one back-up copy is made on a weekly basis. Furthermore a monthly back up is kept once the month has been closed. The copies are retained in the safe.
The virus scanner performs an automatic virus check as part of the start up procedure.
Access to hardware and data are restricted as follows:

Hardware: Office doors will be locked when the office unattended.

Software: Access to files is restricted by passwords. Access levels are set by the DOFHOF and currently are as follows:

  1. Keying in of data accessible to accounts assistants and clerks

  2. Posting and updating accounts accessible to the accountant and DOFHOF

  3. Closing and opening accounting periods accessible to the DOFHOF only

  4. Read and report printing accessible to SG, Directors, Program Officers and Internal Auditor


11.3. Filing

Vouchers are manually numbered and filed numerically with the highest number on the top and with restricted access to the area where kept. Working advances to staff are also manually numbered and filed chronologically.

Bank statement reconciliation, check stubs, unused cheques, cancelled cheques and cashbook will equally be safe-kept.

Hard copies of monthly and quarterly financial reports are to be filed chronologically on an annual basis.

CHAPTER 12
12. IT POLICY
12.1 Purpose

The purpose of the Kenya Red Cross Society IT Policy is to establish a code of conduct for employees and volunteers in their use of IT resources. This policy applies to any person who makes use of the Society’s IT systems. Acceptance of these terms is required before authority to access is given. Any employee who breaches the terms of this policy may be liable to disciplinary action.
A copy of the IT policy document is required to be signed by all members of staff as part of the staff terms and conditions of employment when they join KRCS.
12.2 Security

i) Unauthorized access to the Society’s IT system can lead to breach of confidentiality and worse still the possibility of corruption of our data or fraud. Every person who has access to the IT system is individually responsible for ensuring that the system’s integrity is not breached.

ii) Access to the IT system is controlled by the issue of a user ID. Any employee can obtain a login name on request from the ICT officer. One will be required to sign an application for access on a computer systems form, which will specify your permitted access to the system and needs to be authorized by your line manager. If access requirements change, a new form will be completed.

iii) It is your responsibility to make sure your user ID is protected by a password known only to you. It is absolutely essential that you do not allow any other person to use your password. This is a fundamental security issue – sharing of passwords can lead to unauthorized access to the IT system, breach of confidentiality and possible corruption of data or fraud. You may occasionally be asked to disclose your password to ICT officer for system administration purposes. If so, you should change your password at the next opportunity.

iv) Passwords must be chosen to ensure they cannot easily be guessed. The objective is to make it difficult for anyone else to make an educated guess about what you have chosen.

v) The system may prompt you to change your password every 60 days. Passwords must be at least six characters long. The same password cannot be reused.
vi) After a number of failed attempts to log into the system, you will be locked out until a member of the ICT officer unlocks your password.

vii) Employees are prohibited from attempting to hack into the computer systems or disclosing technical information to external parties who could use this information to hack into the system.

viii) If leaving your terminal for more than half a day, you must log out of the system. If leaving for less than half a day, you should use screen savers, with time and password options, to protect the system and equipment.

ix) Personnel will notify ICT officer when an employee leaves the organisation. That person’s login will be disabled immediately. Data and mailboxes will be removed one month after leaving. It is the line manager’s responsibility to ensure that any data that needs to be kept is transferred to another data storage area.


    1. Internet Use

i) Internet browsing may be available to employees for the purpose of their job roles.

ii) Use of the internet may be monitored by user ID. The records will show which sites have been visited, at what time and for how long. On request, a line manager may see details of an individual’s internet activity.

iii) Individual members of staff are responsible for all internet usage made using their user IDs.

iv) Employees are prohibited from accessing sexually oriented material, viewing sexually explicit material or posting messages in sexually explicit newsgroups and from any participation in chat activities.

v) Employees are prohibited from accessing any sites, which encourage criminal activity.

vi) An employee is prohibited from making any on-line statement about the Society or its position on any issue without explicit approval from his or her line manager.

vii) Employees are prohibited from downloading any software from websites without first consulting the ICT officer. Work-related documents may be downloaded, if required.

viii) Financial transactions of any kind must not be carried out over the Internet.


    1. Use of Electronic Communication

i) Every effort is made to protect the system from unauthorized access, but there is no such a thing as a completely secure or private email system. An external email system is part of the internet and therefore to some extent beyond our control

ii) External email may be available to all employees for the purpose of their job roles.

iii) All emails sent using the Society’s IT system leave a calling card, indicating that the email originated from us.

iv) Email plays a central role in internal communications. Employees should log into the mail system at all times when their computers are on, and at intervals clear all unread messages.

v) The Society may use electronic calendars to provide automatic bookings for resources such as meeting rooms and pool vehicles. If so, employees are responsible for using these resources effectively and efficiently, via the system. Employees must ensure that resources are released if no longer required.

vi) All employees must ensure that electronic calendars are kept up to-date and that requests for meetings are responded to promptly.

vii) You must not attempt to access any other user’s mailbox to read or send messages from another person, unless authorized to do so by the mailbox owner.

viii) If you want to keep messages once they have been read, you should create folders and move your messages to them. Delete all messages from your inbox, sent items and empty folders regularly.

ix) From time to time the system may delete emails in the inbox especially in the deleted items and sent items folders that are older than 90 days.

x) Emails sent either internally or externally must not contain any possible offensive material or derogatory comments about other individuals or groups. Note that the law of libel does apply to emails.

xi) Employees are prohibited from distributing unsolicited advertising, including junk mailings and chain letters.

xii) All emails sent over the internet could potentially be read by other people. Any information considered confidential should therefore not be sent by email.


    1. Virus Protection

i) The server and desktops should have an active virus protection. When disks come into the building, it is your responsibility to virus check the disks. Any disks failing the virus check must be removed from the computer and reported to ICT officer immediately. Do not use the computer again until authorized.

ii) If you receive an email suggesting a bargain offer or an email where the sender is unknown to you, do not open but delete it immediately.

iii) If you receive an email (even if the sender is known to you) warning about a new virus, do not forward it. Print out the email and report to the ICT officer. The best way to spread a virus is to pass it to as many people as possible and these emails may have viruses attached to them.



    1. Remote Users

The following points are in addition to those stated elsewhere in this document:

i) The decision to enable a user become a remote user must be agreed by both the line manager and the ICT officer.
ii) All computer equipments remains the property of the Society and must be returned when employment ceases.

iii) All computer equipments must be used for official use only. Only the employee is authorized to use the computer equipment.

iv) No additional hardware or software must be loaded onto the computer without consultation with the ICT officer.

v) Remote use of network systems constitutes an additional security threat. Remote users must ensure that their users IDs, passwords and access telephone numbers remain secure at all times.

vi) Maintenance of the server may be scheduled to commence out of working hours, so disruptions are expected during these hours. The ICT officer will, where possible, notify remote users of downtimes in advance.

vii) Maintenance work on hardware will only be performed through the Society. Remote users must bring their computers in when any maintenance procedures or upgrades are required.
12.7 Purchasing of IT Resources

i) The development of new IT systems, such as database applications, must be undertaken in consultation with the ICT officer.

ii) Purchase requests for IT related items, including hardware; software and related items must be channeled through the normal procurement procedure but the ICT officer will have his technical input.


    1. Computer Hardware Maintenance

i) Each item of computer equipment is identified by a serial number and its KRCS code. No equipment must be moved without the approval of the DOFHOF on.

ii) All computer equipment must be switched off each evening as one leaves the office. If you are the last to leave an office, check that they are all switched off.

iii) Food and drink must not be consumed while using the equipment. Drinks should not be placed near equipment, where accidental spillage could cause damage.

iv) Any fault, damage or malfunction should be reported immediately to the ICT officer immediately.

v) No changes must be made to the configuration of any equipment without prior consultation with the ICT officer. This includes the copying, alteration or deletion of system files held on the hard disk.


    1. File management

i) Data files should normally be stored in the workgroup folder allocated to your team or group. Any files which you wish to share with those outside your team or group should be stored in a public folder.

ii) Never use a password protection on any Microsoft Office document. There is no way to access such a document if at any time there is a problem with the password.

iii) A new user will generally be given access to the public area and the workgroups used by that user’s team. Access to other workgroup folders must be requested using an application for access to computer systems.

iv) Users should avoid having more than one copy of a file stored on the network. If you need to transfer a file from one folder to another, it should be moved, rather than copied.

v) On request, individuals can have their own private folders set up in their team workgroups.

vi) Only data stored on the network server will be protected by the back up procedure and stored securely. Employees are encouraged to save their files in the server for security reasons and recovery in case of problems.


    1. Computer Software

i) No external software of any sort (including games, wallpaper and screen savers) may be used on the Society’s computers without consultation with the ICT officer.

ii) All original programmed disks, CDs, licenses and manuals will be held by the ICT officer.


    1. Portable and Loan Computers

i) A return date will be agreed and indicated on the gate pass whenever a portable computer is out on loan.

ii) Users become responsible for the safekeeping of equipment from the point of collection until it has been returned to office.

iii) It is the user’s responsibility to ensure that the computer is in working condition before taking it out of the office.

iv) It is the user’s responsibility to transfer any files created on the borrowed computer to the network when returning it. Any files left on the computer must be deleted once they have been transferred.

v) If a LCD projector is used for a presentation, the computer, projector and extension cable must be booked out as one unit and returned as one unit.

vi) No changes should be made to the configuration of any portable or loan equipment without prior consultation with the ICT officer. This includes the copying, alteration or deletion of system files held on the hard disk.

vii) Computer equipment must be used for business purposes only. Only the employee is authorized to use the computer equipment.

viii) No additional software must be loaded onto the computer without consultation with the ICT officer.


    1. Software Back-Up

i) It is the responsibility of the ICT officer to ensure that all programmes held on the computers are correctly licensed and are of the same version level.

ii) All data held on the network server will be backed up at regular intervals to disk, tape, CD or another electronic medium. The frequency of back-ups will be decided by Director, Finance and Administration or the ICT officer.

iii) At least two back-ups copies should be made each time, one of which should be removed from the site for extra data security.

iv) Occasionally, corrupted data is not noticed until after the back-ups have been made. This means that the corruption will be on the back-up data. At least three sets of previous back-ups (perhaps covering the previous three months) should therefore be employed, so that uncorrupted data from an earlier period can be restored if necessary.

v) It is the responsibility of users to make sure that important data held on the local drives of computer is backed up periodically.

vi) Any data corruption that is observed should be reported immediately to the ICT officer.

vii) Restoration of backed-up data is the responsibility of the ICT officer. Requests for data restoration should be made to the ICT officer.

viii) Data will be backed up from the server every week.
CHAPTER 13
13. MEDICAL SCHEME

Every employee of the KRCS, who is on a contract of six months or more, is eligible to the medical cover upon joining the Society. The scheme also covers the spouse and a maximum of three four children who are under 18 years of age.

Employees on a contract of less than six months have medical cover for self only i.e. dependants are not covered.
Upon exiting the Society, the medical cover should be cancelled by advising the service provider to delete the name(s) from their records.
List of Medical Services covered under the scheme can be obtained from the human resources capital development office.
As a way of identification, all beneficiaries get a medical identity card which has an expiry date.
CHAPTER 14
14. INSURANCE

There is no documented guideline on what an insurable asset is and can be left out, for example, the minimum value that should be considered insurable.
14.1. Assets

For all insurable items, a copy of the delivery note should be given to administration officer by the logistics officer. This helps the officer, who is in charge of insurance matters, arrange for the insurance cover timely.
When the officer in charge gets the delivery note, he/she writes a letter to the insurer advising them on the additions, giving details on value, model, serial number, location and full description.

The insurer will then send an invoice which will be paid in accordance to the terms and conditions agreed between KRCS and the insurer.

At the beginning of every year, a revaluation of all insurable assets is carried out by a professional valuer hired by the Society. The officer in charge then declares the asset values to the insurer who will invoice the Society on the basis of the new values.

In case of disposal of any asset, the officer in charge will advise the insurer to cancel the insurance of the disposed item and give a rebate for the unutilized premiums where applicable.

Assets insured include:

Buildings

Movable assets eg furniture, office equipment

Stocks of relief items

Money (not in the bank)
14.2. Staff

All employees of KRCS are covered under Group Personal Accident (GPA). This covers indemnity for accidental bodily injury resulting in death, disablement, or incurring of medical expenses. It is a 24 hours cover, whether on duty or otherwise.


14.3. NEC members

KRCS has taken Group Personal Accident (GPA) insurance cover for unspecified 14 members of NEC who are 70 years of age and below. It covers indemnity for accidental bodily injury resulting in death, disablement, or incurring of medical expenses. It is a 24 hours cover, whether on duty or otherwise.
14.4. Volunteers

KRCS has taken Group Personal Accident (GPA) insurance cover for unspecified 100 volunteers in the 55 branches, who are between 16 and 70 years of age. It covers indemnity for accidental bodily injury resulting in death, disablement, or incurring of medical expenses. It is a 24 hours cover, whether on duty or otherwise.
14.5. Others

Other insurance covers taken by KRCS in order to guard itself against unavoidable risks are:

  1. Employers Liability (Common Law) Insurance (work-men compensation).

  2. Motor vehicle insurance (comprehensive)

  3. Motor cycle insurance (comprehensive)


For more details, refer to the Register of Insurance.

CHAPTER 15

1   2   3   4   5   6   7   8   9   ...   16

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 Serials module: scope and purpose

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

1 Purpose and Scope of the Manual 6 iconPurpose this practice provides the requirements for safely loading...

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. introduction and 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 icon2. Scope of Competitive Rivalry

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




manual


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