CME on Activity Advances Accountability(Rwenzori)

© 2011 Texas Children’s Hospital. All rights reserved.
Activity Fund Request
& Accountability
Jimmy Onenarach
Accountant- Rwenzori Region
Baylor –Uganda
May 09, 2016

xxx00.#####.ppt 5/9/2016 4:17:22 PM© 2011 Texas Children’s Hospital All rights reserved.
Presentation Overview
•Vision and Mission
•Objective of the presentation
•Fund Requisition Process
•Quality of Terms of Reference
•Advance Payment
•Fund Accountability

Vision and Mission
Vision: A healthy and fulfilled life for every HIV infected and
affected child & their family in Africa
Mission: To provide high-quality, family-centered
paediatric and adolescent health care, education and
clinical research worldwide.

Objective of this Presentation
 To refresh staffs on the key process of activity fund
request and how to account effectively.
 To orient new staffs on the activity fund requisition
process.
 To emphasize the importance of a Solid TOR

Fund Requisition Process
•It all starts with the work plan; once approved, the tasks/
duties are shared among or distributed to the respective
implementing units. The activities are spread over the
period according to the implementation matrix/ plan. An
implementer prepares a TOR( terms of reference) which
is reviewed and approved before placing in a fund request
to finance. Once the fund is processed; the implementer
starts on the activity implementation and afterwards
reports on the outcome (Accountability).

The flow of fund request
Approved
Work
Plan
TOR
Request
For
Advance
payment
Receipt
of Fund
spending
Account
ability

….Let Your TOR Speak For Itself.
TOR- Terms of
Reference

TOR Defined
TOR Means a scope of an activity or area of
knowledge.
In simple terms; TOR means the scope of
activity with well defined approach to
achieve stated objective.

Components of TOR
Narrative
Title/Heading
Introduction
Objective
Methodology
Expected Output
Activity Schedule and team
Composition
Financial
Budget
Logistics

•The activity drives the budget. No activity, no
budget.
•The multipliers in the budget is driven by the
scope of the activity as spelt out in the narrative
component of the TOR
•TOR should be specific and precise.

A good TOR should Answer the following Questions on a
minimum
 What activity do we intend to do? And where? And when?
from Quarterly Work plan (Activity name , coverage and
period)
 Why do we intent to do the above activity? ( background,
the need for the activity/ justification/ the objective)
 What approach shall we use ? And with whom?
(methodology and team composition)
 What results do we intend to achieve? (Expected Output)
 What logistics or financial resources do we require?(
logistics and budget)

Activity Schedule & Team
Date Activity Venue/location Team/participants/
Roles
Organization/Hea
lth Facility
Eg 9/2/16
Monday
Eg Data
collection
Bukuku HCIV • Ayikirize
Vincent(M& E
Cordinator-team
leader)
• Katongole
James(MRA)
• Kange
daphine(M&E-
member)
Baylor uganda
Bukuku
Baylor Uganda

Form C- Request for advance
payment
Fund Request &
Approval process

Request for Advance Payment (FORM C):
Advance payments: include all payments made on a
condition that the money will be liquidated within a
period of time. Advances are considered liquidated and
cleared when they are returned or Refunded or Offset by
approved authentic expenditure
 In simple terms; you owe Baylor, once the fund is given
to you and you will have to clear this debt after
completion of the program activity for which the fund
was advanced.

Key to note on Form C
Staffs are required to indicate activity details, date of request, date
when fund is needed, expected date of completing activity and amount
required.
All fund requests should be registered by the respective staffs in finance
and any review comments raised on TOR should be addressed instantly.
TOR feeds into Form C request for advance payment’ ie.TOR mothers
Form C
 All the hierarchical review and approvals made on TOR are also made on
Form C.
The funding sources, budget, program, activity and advance owners are
coded on Form C which forms support of the payment voucher

SOP on Staff Advances
Staffs shall be granted not
more than one advances at
a time.
Staffs are required to
account for all funds
advanced within 5
working days after
completion of activity

 If any staff member receives cash
advances and the activity is
delayed for some reasons, the
advanced amount should be re
banked by the staff in his or her
names and deposit slip presented
to the accountant .A new request
for cash advance shall be made at
a later date.
SOP on Staff Advances : Continued

…… careful, don’t burn your fingers
Spending-(pay offs)

Common Allowable Expenses
Perdiem 140,000 Vs 120,000 (meals)
Perdiem 75,000 for support staffs eg drivers
TDA 17,000 vs 10,000
Technical Allowance( varries with category and
expertise) but attracts WHT at 6%

What to observe when paying.
Put a checklist for your guidance.(planning needed)
Have a copy of the approved budget to guide you on the multipliers.
Use the attendance sheet to guide you. ( Avoid “crushers and poppers”)
There is no harm in categorizing your participants to quicken the payment exercise.
Count your cash at least twice before paying.
Master the faces to avoid double pay or use the team heads to help you.
You could as well ask for identity/ identifications eg IDs to boost your confidence
Remember this is not charity; you have others to account to.
Any deviation from approved budget necessitating relocation approvals must have been
communicated to the PM during implementation time and approvals archived to be attached to the
accountability.

Accountability

….. Now What?
How did you spend the money?
Where has our money gone?
Where is the balance?
Where are the verifiable results?

Accountability Defined
The obligation of an individual or entity to
show proof of its activity and how it utilized its
resources, accept responsibility for them and
disclose results in a transparent manner.
Presentation of authentic documents showing
how the funds were utilized backed up by the
report on the activity dully signed and owned by
the implementers, department/unit and
approved by the program manager, Unit Head or
cluster head depending on the reporting line.

Definition of Accountability- Continued
 The results you achieved with the fund advanced
to you.

What supports your accountability?
Documents such as receipts, deposit slips, signed ,
attendance sheets, payment sheets, copy of
approved budget invoices, contracts/MOUs amongst
others form part of the supporting for the expenses
incurred. This is summarized on the expense face
form/ lead schedule with clear narrations as per the
approved budget.

The flow of accountability
•The program implementer prepares
Accountability report and tables it for review by
supervisor for results, occurrence and authenticity
of the expense. Afterwards it’s then submitted
and registered in finance for review and
liquidation. The implementer has an obligation of
registering the accountability and a finance staff
acknowledges receipt of the said accountability

When subjected to review, Let your
accountability speak for itself.

Quality Of Authentic Supporting Documents
•Original, traceable to a particular source.
•Clearly typed, readable with average eyesight
•Payment sheet written on by person receiving money.
•Figures are accurate( Not tempered with especially dates and amount in
figures advanced, spent line by line and banked)
•Expenses are as per approved TOR,
•Alphanumerically coded eg A1/4-A4/4

Key to Note when accounting for funds
Personal Integrity
Managerial Obligation
Financial Obligation
Organization Policy and its impact

Common Mistakes/Fraud during
accountability
•Accounting for less funds than advanced
•Overspending without approval .( Asking for retrospective approval)
•Overdue advances
•Ticking the box ( Ignoring the targets in TOR)
• Misplacing supporting documents eg attendance sheets.( or I forgot to
have him/her sign)
•Forgery of signatures.
• Unutilized funds banked late ( could be taken/ interpreted as soft loans)

Don’t burn your fingers, maintain integrity

"Money will come when you are doing the
right thing." - Mike Phillips

THANKS FOR LISTENING

Question & Answers
•Share your questions, thoughts, complements etc with
us.
•Alternatively; you could also book a one on one
session with any of our finance team here at the region
(preferably a Thursday afternoon).
•We are a TEAM, we will be there to support you..!!!

CME on Activity Advances Accountability(Rwenzori)

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