gsfp accounting procedures_manual1
DESCRIPTION
Sample Accounting ManualTRANSCRIPT
GHANA SCHOOL FEEDING PROGRAMME
Year: 2009
ACCOUNTING POLICIES
AND PROCEDURES
MANUAL
Facilitated by: SNV – Netherlands Development Organisation
Facilitated by: Netherlands Development Organization
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ACKNOWLEDGEMENT
This manual could not have been accomplished without the splendid support and
cooperation of the employees of the Ghana School Feeding Programme (National
Secretariat). Invaluable assistance was provided by Mr. Michael Nsowah (GSFP,
National Coordinator), Mr. Lawrence Attipoe (SNV), Mr. Kwame Nuako (Technical
Advisor - GSFP), Mr. Solomon Donkor, Deputy Coordinators for Operations and
Monitoring and Evaluation (GSFP), staff of the Accounts office and all other
personnel associated with various accounting transactions who contributed essential
information in the understanding of the accounting procedures. Also of significant
help were the sponsors and strategic partners of the GSFP including RNE, and SNV.
Of additional help were the management of MLGRD, especially, Mr Isaac K. Asare
(Financial Controller - MLGRD) and MOFEP. We regret that we cannot list all names
that should be in place herein. To all we extend our sincere thanks.
Working Team
• Sarah Naa Dedei Agbey (SNV)
• Stella Oye (SNV)
• E.K. Donkor (GSFP)
• Kwasi Afrifa (GSFP)
• Alhassan Adams (GSFP)
• Mintah Anim-Larbi (SNV)
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TABLE OF CONTENT
ACKNOWLEDGEMENT ....................................................................................... i
TABLE OF CONTENT......................................................................................... ii
LIST OF ABBREVIATIONS................................................................................ v
CHAPTER ONE ................................................................................................. 6
INTRODUCTION .............................................................................................. 6
1.0 Purpose of Manual ............................................................................................................. 6
1.1 Stakeholders of the GSFP Accounting Manual ..................................................................... 6
1.2 Needs of Stakeholders of Manual ....................................................................................... 7
1.3 Changes to the Accounting Manual..................................................................................... 7
1.4 Financial Year..................................................................................................................... 7
1.5 Duties of the Head of GSFP Accounts .................................................................................. 8
CHAPTER TWO ................................................................................................ 9
THE ACCOUNTING SYSTEM.............................................................................. 9
2.1 General Structure............................................................................................................... 9
2.1.1 Objectives.....................................................................................................................................9
2.1.2 Basic Elements .............................................................................................................................9
2.2 Accounting Policies ............................................................................................................ 9
2.3 Receipts ............................................................................................................................10
2.4 Expenditure ......................................................................................................................10
CHAPTER THREE............................................................................................ 12
RECEIPTS...................................................................................................... 12
3.1 Government of Ghana Receipts...............................................................................................12
3.1.1 General Procedure (Requesting for Administration Fund) ........................................................12
3.1.2 General Procedure and Flow of Funds (Administration & Investment) ....................................12
3.1.3 General Procedure (Requesting for Feeding Fund) ...................................................................13
3.1.4 General Procedure and Flow of Funds (Feeding).......................................................................13
3.2 Data Capture.....................................................................................................................13
3.3 Reports on Receipts ..........................................................................................................14
CHAPTER FOUR ............................................................................................. 15
PAYMENTS .................................................................................................... 15
4.0 Policy................................................................................................................................15
4.1 Feeding Fund ....................................................................................................................15
4.4.1 Application Procedure ........................................................................................................15
4.4.2 Time/Responsibility Chart ..............................................................................................16
4.2.3 Filed Reports ................................................................................................................16
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4.3 General Payments .............................................................................................................16
4.2.3 General Payment Procedure...........................................................................................16
4.2.4 Salaries/Allowances.......................................................................................................17
4.2.5 Fuel...............................................................................................................................17
CHAPTER FIVE .............................................................................................. 18
PROCUREMENT PROCEDURES........................................................................ 18
5.0 Procurement Policy ..........................................................................................................18
5.1 Procurement of Goods......................................................................................................18
5.1.1 Definition of Goods: ............................................................................................................18
5.2 Procurement Methods:.....................................................................................................18
5.2.1 Competitive Tendering ..............................................................................................................19
5.2.2 Single Source..............................................................................................................................19
5.2.3 Request for Quotations..............................................................................................................19
5.3 Procurement Process (Goods valued below GH¢5000)........................................................19
5.4 Procurement Process (Goods valued above GH¢5000)........................................................20
5.5 Procurement Process (Goods valued above GH¢5000 and ..................................................20
5.6 Delivery of Items ..............................................................................................................21
5.6 Procurement of Service ....................................................................................................21
5.7.1 Policy ..................................................................................................................................21
5.7.2 Procurement Process .........................................................................................................21
CHAPTER SIX ................................................................................................ 22
PETTY CASH.................................................................................................. 22
6.1 Definition of Petty Cash:....................................................................................................22
6.2 Policy:...............................................................................................................................22
6.3 Purpose of Petty Cash .......................................................................................................22
6.4 Restrictions on Use............................................................................................................22
6.5 Maintaining the Fund ........................................................................................................23
6.6 Petty Cash Procedures.......................................................................................................23
6.7 Reimbursement Procedures ..............................................................................................24
CHAPTER SEVEN ........................................................................................... 25
ACCOUNTING FOR FIXED ASSETS AND STORES ............................................. 25
7.1 Fixed Assets ......................................................................................................................25
7.1.1 Objective ............................................................................................................................25
7.1.2 Responsibility .....................................................................................................................25
7.1.3 Acquisition..........................................................................................................................25
7.1.4 Cost .....................................................................................................................................25
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7.1.5 Marking of Assets................................................................................................................25
7.1.6 Fixed Assets Register..........................................................................................................25
7.1.7 Disposal ..............................................................................................................................26
7.2 Stores ...............................................................................................................................26
7.2.1 Objective ............................................................................................................................26
7.2.1 Functions............................................................................................................................26
ANNEX .......................................................................................................... 27
ANNEX 1: .....................................................................................................................................27
ANNEX 2: .....................................................................................................................................36
Organizational Set-up...................................................................................................................36
Programme Organogram ..............................................................................................................36
Procurement Committee’s Set-Up ................................................................................................37
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LIST OF ABBREVIATIONS
A.G. Accountant General
BOG Bank of Ghana
GOG Government of Ghana
GSFP Ghana School Feeding Programme
LPO Local Purchase Orders
MLGRD Ministry of Local Government Rural Development
MOFEP Ministry of Finance and Economic Planning
NC National Coordinator
RFQ Request for Quotation
RNE Royal Netherlands Embassy
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CHAPTER ONE
INTRODUCTION
1.0 Purpose of Manual
This manual has been prepared to document the internal accounting procedures for
the Ghana School Feeding Programme (National Secretariat). Its purpose is to
ensure that assets are safeguarded, financial statements are in conformity with
generally accepted accounting principles, and that finances are managed with
responsible stewardship.
All personnel with a role in the management of the Secretariat's fiscal operations
are expected to uphold the policies in this manual. It is the intention of GSFP
Secretariat that this accounting manual serves as our commitment to proper,
accurate financial management and reporting. All districts and schools are expected
to follow the prescribed financial management procedures as by FAA, FAR and
Financial Memoranda for District Assemblies. Forms for the districts have however
been designed to help caterers to account for funds and the District also to report
to the GSFP.
GSFP operates nationwide and has its National Secretariat in Accra; consistency of
all financial transactions and recordings is prime.
1.1 Stakeholders of the GSFP Accounting Manual
The major users of the GSFP accounting manual includes the under listed
institutions and officials.
1. National Secretariat – Ghana School Feeding Programme.
a. Management
b. Accounts Office
c. Internal Audit
d. All Employees
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2. Strategic Partners
a. Royal Netherlands Embassy
b. Netherlands Development Organisation
3. Technical Committee Members
a. Ministry of Local Government
b. Ministry of Finance
c. Ministry of Education
d. Ministry of Health
e. Ministry of Agriculture
4. Auditor General
5. External Auditors
1.2 Needs of Stakeholders of Manual
• As already indicated, management and employees of the GSFP will be guided
and directed by the manual in their accounting transactions, procedures and
report.
• For the Auditor General, Strategic Partners and External Auditors it will help
in assuring that procedures therein are adhered to.
1.3 Changes to the Accounting Manual
The Accounting Manual of GSFP should be under periodic review to reflect the
changing circumstances and financial information needs of the MLGRD and Donors.
The Secretariat is expected to submit recommendation for effecting such changes.
1.4 Financial Year
The financial year of GSFP shall be the same as that of the Ghana Government (i.e.
from January to December).
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1.5 Duties of the Head of GSFP Accounts
• Organise and coordinate accounting activities of the GSFP Secretariat.
• Attends regular management meetings and holds regular meetings with the
Accounting personnel to brief them on relevant matters arising out of
management meetings.
• Allocates schedule of duties to various officers in the Accounts office.
• Ensure that financial management systems improvements initiated by
management and CAG are implemented.
• Gives financial advice to National Coordinator and other senior staff.
• Monitors revenue and expenditure and other commitments to ensure they
are within budget.
• Authorises payment vouchers and signs cheques.
• Ensure that the Secretariat’s books of accounts and other accounting
documents are well kept.
o That, entries in cashbook ledgers and registers are properly made.
o That, expenditures are properly captured in the expenditure records.
o That, daily cash balances are reported completely and accurately.
• Prepares and forwards monthly and quarterly reports and financial
statements to sector Minister.
• Ensures that Bank Reconciliation Statements are prepared for all accounts.
• Assist in the budget preparation of the Secretariat.
• Performs any other duties that may be assigned from time to time by the
National Coordinator.
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CHAPTER TWO
THE ACCOUNTING SYSTEM
2.1 General Structure
2.1.1 Objectives
The Accounting System seeks to:
a. Provide machinery for recording financial transactions in such a manner as to
comply with legal and other statutory requirements.
b. Provide suitable information to management for day-to-day management of
the GSFP Secretariat.
c. Assist in planning both for short-term and long-term.
d. Establish internal control measures to safeguard assets of GSFP and ensure
the completeness accuracy and reliability of the records.
2.1.2 Basic Elements
The Accounting System consists of 4 primary elements. These elements are as
follows:
a. Transaction data form source documents such as invoices, travelling and
transport claim, store issue vouchers, etc.
b. Processing of input data into a form suitable for storage and retrieval for
computation, analysis and summaries.
c. Storage device for holding data for long period, example ledgers, pen drives,
Fixed Asset Register, etc.
d. Reports and listing of data held in storage manipulated according to specific
rules.
2.2 Accounting Policies
2.2.1 Basis of Accounts
a. The Ghana School Feeding Programme will maintain its transactions using
the modified cash basis of accounting.
b. Historical Cost: The Accounts are prepared under historical cost.
c. Receipts: Receipts are recognised when released by MOFEP and MLGRD.
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d. Capital Expenditure: Capital Expenditure is expensed on acquisition and
recognised as investment expense.
e. Inventory: Materials purchased for use at the beneficiary schools (Kitchen
Inputs) are expensed when paid for. Unused stocks are therefore not
capitalised.
2.3 Receipts
2.3.1 Objective
• To ensure that all receipts and other amounts due to GSFP are completely
and accurately recorded and accounted for.
2.3.2 Sources of Funds
Sources of funds include:
a. Government of Ghana
b. Royal Netherlands Embassy
c. Others
o Donor Support
o Sale of items.
o Sale of tender forms.
2.3.3 Receipt Recognition
Amounts released by the Treasury and receipt from donors form the basis for
receipt recognition.
2.4 Expenditure
2.4.1 Objective
To ensure that:
a. Expenditures made are for the benefit of the Programme.
b. Payments are authorised and related to approved expenditures.
c. The transactions are completely and accurately recorded.
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2.4.2 Expenditures
Expenditures and payments are grouped into:
a. Personal Emoluments – Basic pay and allowances.
b. Administrative Expenses – such as utilities, office cleaning, office
consumables, printing and publication, travel and transport, maintenance.
c. Service Expenses: training and conference cost, travel and transport cost on
monitoring, consultancy fees and feeding cost.
d. Investment Expenses: such as kitchen inputs, plant and equipment, furniture
and vehicles.
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CHAPTER THREE
RECEIPTS
3.1 Government of Ghana Receipts
Request for funds for administrative purposes is done quarterly based on budget.
The required procedure to be followed by the GSFP National Secretariat to access
Government of Ghana funds for administrative and investment purposes are
outlined below.
3.1.1 General Procedure (Requesting for Administration Fund)
1. Quarterly request for funds by National Coordinator writing to MLGRD.
2. MLGRD writes to MOFEP requesting for funds for the GSFP.
3. MOFEP responds by asking Controller and Accountant General to make
payment. Copies of this letter are forwarded to MLGRD and GSFP.
4. Controller and Accountant General request that the Bank of Ghana makes
payment to MLGRD.
5. Release of funds by Bank of Ghana into MLGRD/GSFP Consolidated Accounts.
6. GSFP writes to the MLGRD requesting for payment into their local accounts
(for administrative and investments purposes).
7. MLGRD issues a cheque for payment.
8. GSFP deposit cheque at bank.
3.1.2 General Procedure and Flow of Funds (Administration & Investment)
Secretariat Request
for funds from
MLGRD
MLGRD approves and
writes to MOFEP on
request
MOFEP approves and
orders payment by
Controller A.G.
Controller A.G.
request BOG to make
payment
BOG pays into MLGRD
Consolidated Account
(copy GSFP)
GSFP request for
funds for
Administration
MLGRD issues
cheque to GSFP
Account
Cheque deposited at
bank
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3.1.3 General Procedure (Requesting for Feeding Fund)
1. Termly request for funds by National Coordinator writing to MLGRD.
2. The MLGRD writes to MOFEP requesting for funds for the GSFP.
3. MOFEP responds by asking Controller and Accountant General to make
payment. Copies of this letter are forwarded to MLGRD and GSFP.
4. Controller and Accountant General request that the Bank of Ghana release
funds to MLGRD.
5. Receipt of payment by Bank of Ghana into MLGRD/GSFP Consolidated
Accounts.
3.1.4 General Procedure and Flow of Funds (Feeding)
3.2 Data Capture
Pay-in-slip is the source of receipt of funds.
Treatment of Pay-in-Slip
d. Captured in cash book.
e. Filing of photocopy of cheque and supporting documents.
Responsibility Chart
Task Responsibility
Deposit Accountant/Delegate
Application for
funds
National Coordinator/Appointed Acting National
Coordinator
Secretariat Request
for funds from
MLGRD
MLGRD approves and
writes to MOFEP on
request
MOFEP approves and
orders payment by
Controller, A.G.
Controller, A.G.
request BOG to make
payment
BOG pas into MLGRD
Consolidated Account
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3.3 Reports on Receipts
• Reporting on revenue receipts is done quarterly.
• Reconciliation of receipts is also quarterly with MLGRD.
• Bank reconciliation is done monthly.
• Analysis by source of Revenue (GOG, Donor). This information is fed from
donors and MOFEP when funds are received from Donors.
Responsibility Chart
Report Responsibility Frequency
Revenue Receipts Accountant Quarterly
Reconciliation of Receipts Accountant
Bank Reconciliation Accountant Monthly
Donor Funds Accountant
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CHAPTER FOUR
PAYMENTS
4.0 Policy
• The National Coordinator is solely responsible for applying for feeding funds.
• All cheques are signed by the Senior Accountant and the National
Coordinator.
• All payments should be supported by relevant documentations (Invoices,
Way Bills, etc.)
• Deputy Coordinator (Finance and Administration) can certify the payment for
procurement by imprest.
4.1 Feeding Fund
Feeding cost is calculated based on the number of days in a school term, the
number of children and the approved feeding cost per child.
4.4.1 Application Procedure
1. National Coordinator writes to MLGRD requesting for District feeding funds.
2. Approval by MLGRD.
3. The Disbursement Schedule is prepared and submitted by the National
Coordinator and forwarded to MLGRD. (Based on budgetary allocation)
4. MLGRD forwards letter signed by Financial Controller and Chief Director to
BOG. Letter is copied to GSFP and Accountant General.
5. BOG credits various Districts’ Accounts.
6. Returns from District
a. Details of release b. Total payments supported by payees and amounts paid.
7. Copies of returns filed at District Level and National Secretariat.
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4.4.2 Time/Responsibility Chart
Activity Responsibility Frequency
1. Request for funds GSFP Termly
2. Approval MLGRD
3. Preparation of Disbursement
schedule
GSFP, NC As and when
approval is given
4. Forwarding of letter to BOG MLGRD
5. Credit of Districts’ Accounts BOG
6. Returns from District Focal Person
7. Filing of returns at District and
National level.
Focal Person (District)
and Accounting
Department (national)
4.2.3 Filed Reports
Report Frequency Responsibilities
Reconciliation of Releases & Payments Caterer, SIC
Donor Report
Financial Statement
4.3 General Payments
4.2.3 General Payment Procedure
1. Accountant raises memo through the Deputy Coordinator (Finance and
Administration) to the National Coordinator.
a. Attached to memo should be Invoices, Purchase Orders and other
relevant documents.
2. Deputy Coordinator (Finance & Administration) minutes on memo (certifies)
3. Approval is given by National Coordinator.
4. Accountant prepares, authorises and forwards Payment Vouchers to Internal
Auditor.
5. Certification by Internal Auditor (Stamping and Signing).
6. Accountant prepares a cheque, signs and forwards and attachment it to
National Coordinator.
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7. National Coordinator signs cheque.
8. Accountant issues cheque.
4.2.4 Salaries/Allowances
1. Accountant prepares allowances/salaries (These include transfer letters,
schedules, tax and bank advice).
2. Deputy Coordinator (Finance and Administration) signs.
3. National Coordinator signs.
4. Bank makes payments.
4.2.5 Fuel
• Fuel coupons are to be used for only official vehicles.
• Issuing of coupons should be based on mileage.
• All requests for coupons should be made through the office of the National
Coordinator.
• Vehicles are to be given a specified amount of coupons each week.
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CHAPTER FIVE
PROCUREMENT PROCEDURES
5.0 Procurement Policy
• All procurements should be approved by the National Coordinator.
• The Secretariat’s procurement system must ensure value for money in the
procurement of goods, services and works.
• The procurement system aims at procuring goods, services and works of the
right quality, at the right price, at the right time and at the right place
through an open competitive tendering process.
• The use of funds in the Secretariat’s activities must be conducted in a
transparent and open manner, allowing stakeholders and the general public
access to information on procurement actions by the Secretariat as well as a
means to control and audit all procurement cases.
5.1 Procurement of Goods
5.1.1 Definition of Goods:
Goods means objects of every kind and description including raw materials,
products and equipment and objects in solid, liquid or gaseous form, and electricity,
as well as services incidental to the supply of the goods if the value of those
incidental services does not exceed that of the goods themselves.
5.2 Procurement Methods:
Methods that can be used in the procurement of goods include:
• Competitive Tendering
• Single Source (Direct Procurement)
• Request for Quotations (RFQ)
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5.2.1 Competitive Tendering
Competitive Tendering is appropriate for procurements valued GH¢5000 and
above. The Act permits the use of procedure for procurement of goods valued at
these thresholds as stated in Schedule 3.
5.2.2 Single Source
Single source procurement from a supplier without competition (direct
procurement) is subject to a specific approval being granted by the Procurement
Board.
Single source procurement is appropriate when:
• The purchase is for urgently needed products, provided this is restricted to
the minimum quantity to meet the urgent need until a purchase by other
methods can be fulfilled; or
• The requirement can only be supplied by one source for physical, technical or
policy reasons.
5.2.3 Request for Quotations
Suppliers (at least three) are required to present price quotations which are
compared. This ensures competitive prices are chosen.
5.3 Procurement Process (Goods valued below GH¢5000)
1. Obtain formal request for items from the needy department.
2. Check for the availability of products.
a. If in stock, supply to the needy department.
b. If not in supply, the under listed steps:
3. Memo is written to the National coordinator.
4. National Coordinator approves memo and forwards it to the logistics officer.
5. Logistics Officer invites quotations from three or more suppliers.
6. Evaluation Committee is constituted and chaired by the user/needy department to evaluate quotations/submissions.
7. Award of contract.
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5.4 Procurement Process (Goods valued above GH¢5000)
1. Obtain formal request for items from the Procurement plan or needy
department.
2. Check for availability of funds/source of funding for the product(s).
3. Prepare bidding document.
4. Provide tender identification number.
5. Clearly specify quantity, unit size and specification of Products.
6. Advertise in at least one national media (Print and Electronic where
applicable).
7. Allow for at least 30days for submission of sealed bids. Envelops containing
bids must be address to the purchaser clearly stating the Tender number and
address of purchaser. Envelop must be marked “not to be opened until date
and time of bid opening.”
8. State clear specific time, date and place for bid submission and opening.
9. Submissions must be opened publicly by a properly constituted panel in the
presence of Bidders and or their representatives who choose to attend.
10. Constitute Evaluation Panel to evaluate submissions and make
recommendation for award.
11. Submit evaluation report to Tender committee for approval.
12. Award contract on received of approval from tender committee.
5.5 Procurement Process (Goods valued above GH¢5000 and
Proprietary in Nature)
1. Obtain formal request for items from the needy department.
2. Check for the availability of products.
a. If in stock, supply to the needy department.
b. If not in supply, the under listed steps:
3. Memo is written to the National coordinator.
4. National Coordinator writes officially seeking approval from your tender
review board for Sole Sourcing.
5. Based on approval, formally inform the supplier about the Quantity, unit size
and specification of product required.
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5.6 Delivery of Items
1. Storekeeper and User Department checks the quantity and quality
(specifications) of goods supplied with the LPO.
2. Prepares Received Advice.
3. Attaches copy to invoice and waybill.
4. Forwards it to the Accounts Department.
5.6 Procurement of Service
5.7.1 Policy
• Services above GH¢100 should be sourced from three suppliers.
Examples of services include:
Maintenance of Vehicles, Building, Equipments/Machinery and Consultancies.
5.7.2 Procurement Process
1. User Department request for service using the Works Order Form.
2. Collect three quotations.
3. Logistics Officer selects supplier based on quality of service, competitiveness
of prices and delivery time.
4. Fills LPO and adds a Works Order to the supplier.
5. Supplier fills in the field to indicate the completeness of service.
6. User also indicates whether the service has been provided.
7. The invoice plus the Work Order and LPO is forwarded to the Accounts
Department for processing and payment.
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CHAPTER SIX
PETTY CASH
6.1 Definition of Petty Cash:
Petty cash is an imprest fund that is used only for expenditure of an incidental
nature. An imprest fund is a fund established for a fixed amount that is replenished
in the exact amount expended from it.
6.2 Policy:
• Petty Cash imprest limit is GH¢1000.00.
• The Accounts Department is responsible for the proper safeguarding of petty
cash monies for the Secretariat.
• The petty cash custodian/handler (usually an Accounts Officer), under the
supervision of the Senior Accountant, is personally responsible for the cash
which was specifically issued to him/her. Therefore, access to the fund must
be limited to the custodian.
• The disbursement from petty cash funds must be properly documented and
for a valid Secretariat business purpose.
• Petty cash fund must be kept separately from all other funds.
6.3 Purpose of Petty Cash
The petty cash fund is established in the Secretariat to improve the efficiency of the
Secretariat’s operations. These funds are available to purchase minor items when it
would be otherwise impractical to purchase items through the usual procurement
methods.
6.4 Restrictions on Use
The petty cash fund cannot be used to:
1. Purchase goods currently covered by the Secretariat’s negotiated contract.
2. Pay personal services that will be considered either wages or independent
contract payments.
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3. Pay travel expenditures, except for local travel.
4. Make personal loans or salary advances.
6.5 Maintaining the Fund
1. The cash should be kept in a locked drawer or cabinet with the key in the
custodian’s possession.
2. A Petty Cash Receipt Form must be used to document the disbursement of
cash.
a. The form must be supported by original receipts.
b. For reimbursement of business meals (i.e. Refreshment meetings and
workshops) the names of the individuals in attendance, the meeting’s
purpose, date, and place of meeting must be clearly stated on the
Petty Cash Form.
c. The individual receiving the payment must sign the Petty Cash Receipt
Form to acknowledge the receipt of cash.
3. The receipts, plus cash on hand, should equal the amount of the fund at all
times.
4. The fund is subject to audit at any time without prior notice.
6.6 Petty Cash Procedures
1. A memorandum justifying the need for a petty cash for purchase should be
issued by the needy department.
2. If approved by the accounts department, a Payment Authorisation Form is
attached to the Request Memo and forwarded to the Deputy Coordinator
(Finance and Administration).
3. The Deputy Coordinator (Finance and Administration) recommends approval
by the National Coordinator.
4. Approval by the National Coordinator.
5. Cheque is issued to the Petty Cash Holder.
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a. An Honour Certificate should be used for goods procured without
receipt.
6.7 Reimbursement Procedures
Reimburse a purchaser – The custodian of petty cash needs to:
1. a. Verify that the Secretariat required the purchase.
b. That it was a proper petty cash fund purchase.
c. That the Secretariat actually received the purchase.
2. Secure proper receipt or itemized sales ticket marked “Paid” from vendor. If
these documents are not available, use the “Honour Certificate for Goods and
Services Procured without Receipt Form”.
3. Reimburse the purchaser from the fund.
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CHAPTER SEVEN
ACCOUNTING FOR FIXED ASSETS AND STORES
7.1 Fixed Assets
7.1.1 Objective
• To control the acquisition and disposal of fixed assets and ensure their
security and proper use.
• To ensure that fixed assets are properly accounted for.
7.1.2 Responsibility
The Head of Accounts is responsible for the complete and correct recording of
details on fixed assets.
7.1.3 Acquisition
Acquisition of fixed assets may be through annual budges of the programme or
through donations. The purchasing procedure is as described under procurement.
7.1.4 Cost
The cost of an asset is the total expenditure incurred to bring the item to its
present location and condition which comprise of the purchase price (per invoice)
and any directly attributable cost.
7.1.5 Marking of Assets
On receipt, the asset should be given a unique identification mark with indelible
ink/paint. The marking should be alpha-numeric to show the following initials of the
Programme:
- Unit;
- Asset Class;
- Location; and
- Serial Number
7.1.6 Fixed Assets Register
A Fixed Assets Register is kept to facilitate monitoring and control of assets in use
and the following particulars provided:
Description; Marks; Supplier; Location; Cost and Remarks.
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7.1.7 Disposal
An asset may be disposed off after the proper authority has been sought. Disposal
may be by scrap, sale, write off or destruction.
7.2 Stores
7.2.1 Objective
• To maintain a system of control over receipt, custody, issue and security of
stocks.
7.2.1 Functions
Store keeping functions include:
a. Maintaining the stores in a tidy manner.
b. Accepting goods and raising Stores Receipt Advice (SRA), Goods Receipt
Notes.
c. Correct positioning of stocks and issue of bin or tally cards.
d. Checking that bin card quantities agree with physical quantities all the time.
e. Issuing goods out on proper authority on receipt of approved requisitions and
issuing stores Voucher.
f. Advising on obsolete, damaged and slow-moving stocks, and
g. Raising requests for stock replenishment for common user items.
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ANNEX
ANNEX 1:
GHANA SCHOOL FEEDING PROGRAMME
Received from Accountant the sum of
Being
Spend in the interest of the Ghana School Feeding Programme.
Officer Making Payment Received by:
Date: Date:
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TALLY CARD
Article Stock No
Minimum Stock
Unit
Date From whom received
Or
To whom issued.
Invoice or
Reqn. No.
Receipts
Issues
Balance
Initials
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GHANA SCHOOL FEEDING PROGRAMME
HONOUR CERTIFICATE FOR GOODS AND SERVICES PROCURED
WITHOUT RECEIPT
NAME:
I hereby declare on my honour that I have received the sum of:
(GH¢ ) in respect of
I certify that the payment was made in the interest of the GSFP and that no receipts were
obtained. I make this declaration in good faith and shall be solely responsible should any
statement herein turn out to be false.
Recipient Name Approved By
Date: Date
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GHANA SCHOOL FEEDING PROGRAMME
NATIONAL SECRETARIAT
DATE:
PAYMENT AUTHORISATION FORM
Please pay
Being
Authorized and approved by:
SENIOR ACCOUNTANT DEPUTY CO-ORDINATOR
NATIONAL COORDIANTOR
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RETURNS ON SCHOOL FEEDING PROGRAMME FOR
I CERTIFY THAT SCHOOL CHILDREN IN THE STATED SCHOOLS HAVE BEEN FED.
NAME OF SCHOOL NO. ON ROLL HEADMASTER’S SIGN/STAMP
1.
2.
3.
4.
5.
6.
GRAND TOTAL
OFFICER-IN-CHARGE
G.E.S.
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MINISTRY OF LOCAL GOV’T RURAL DEV. & ENVIRONMENT
GHANA SCHOOL FEEDING PROGRAMME
DISTRICT: Region:
No. of Pupils:
Receipts and payments for
NO. GH¢ GH¢ GH¢
1. Balance B/FWD
RECEIPTS FOR
2. 1st
Release
3. 2nd
Release
4. 3rd
Release
5. 4th
Release
6. 5th
Release
7. 6th
Release
8. 7th
Release
9. 8th
Release
10. 9th
Release
11. 10th
Release
12. 11th
Release
13. 12th
Release
14. TOTAL RECEIPTS FOR 200 ADD 2-13
15. TOTAL RECEIPTS (1 + 14)
PAYMENTS FOR 200
16. P E (Cooks allowance)
17. Bank Charges
18. School Feeding Expenses
19. Kitchen Inputs
20. Others (specify)
21. TOTAL PAYMENT (Add 16-20)
22. BALANCE C/FWD (15-20)
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Address of Caterer
THE DISTRICT CHIEF EXECUTIVE
ASSEMBLY
INVOICE
REQUEST FOR FUNDS FOR FEEDING – NAME OF SCHOOL
I wish to request for funds for feeding the under listed schools under the Ghana Schoo Feeding
Programme covering the period
Name of School :
Location :
Enrolment :
Name of School :
Location :
Enrolment :
Name of School :
Location :
Enrolment :
Grand Total of Pupils
Amount
Caterer
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FUNDS RETIREMENT FORM
1.1 Region 1.2 District:
1.3a Name of Sch: 1.3b Sch. Code:
1.4a Name of Head teacher: 1.4b Contract No:
1.5a Name of Caterer: 1.5b Contract No:
1.6a Name of SIC Member: 1.6b Contract No.
WEEK:
This form should be completed and submitted to the Regional office at the end of every month
DAY & DATE ACTIVITY (Menu & No.
of Pupil fed)
Approval (SIC Member)
(Comment & Signature)
Approval (Head
Teacher)
Remarks
Desk Officer
Regional Coordinator/Monitor
Director, Monitoring and Evaluation/National Monitoring Officer
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Vehicle 20
Driver TRIP RECORD B Time left Garage
Station Time Returned
JOURNEY SPEEDOMETER TIME SUPPLIES
Date From To Out In
Kilo-
Meter Out In
Officer’s
Signature Petrol Oil
Driver’s
Signature
Average M.P.G Transport supervisor Departmental Head
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ANNEX 2:
Organizational Set-up
Programme Organogram
National Coordinator
GSFP
Internal Auditor
Deputy Coordinator.
Finance & Administration
Deputy Coordinator.
Operations
Deputy Coordinator.
Monitoring & Evaluation
Accountant Head, Health &
Nutrition
Public Affairs Zonal Monitors
Logistics Officer Head. Agriculture &
Food Security
Support Staff Support Staff
Secretariat
Support Staff
Management
Information System
Regional
Coordinators
Support Staff
District Implementation Committees (DICs)
School Implementation Committees (SICs)
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Procurement Committee’s Set-Up
Chairman:
National Coordinator
Deputy Coordinator.
Finance & Administration Deputy Coordinator.
Operations
Deputy Coordinator.
Monitoring & Evaluation
Secretary:
Logistics Officer
2 Greater Accra Region
Members of Parliament
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