Managing Financial Records - International Records Management ...

More documents

Recommendations

Info

ACTIVITIES: COMMENTS Activity 11 Every institution will find itself at a different stage of development in terms of financial records management. The priorities established will have to take into account the particular needs of that institution, the region and the country. Activity 12 If resources are limited, it is wise to communicate with international organisations first, as they often obtain and filter information from national or regional associations. Thus valuable information is passed on to your organisation through the international group, which can save resources for all. It is also advisable to focus on general information before obtaining specialised publications or information. Activity 13 As mentioned in relation to the previous activity, it is important to begin with general information and ensure you have a good resource library of introductory and overview publications before developing a more specialised library. MANAGING FINANCIAL RECORDS 122
GLOSSARY OF FINANCIAL TERMS MANAGING FINANCIAL RECORDS 123 APPENDIX 2 This glossary includes many valuable terms related to financial management. These terms are not included in the master glossary to the MPSR study programme. Abstract of Accounts The term used in government accounting to describe a shortened form of the annual final accounts. Accountant General The chief accounting officer of the government. Accounting Officer Any officer required to account for receipts or payments of public money. Advance A disbursement of public money before it is due, or before receipt of goods, or a loan to be repaid. Appropriation Account The detailed statements of expenditure and receipts which show the excess and savings on each sub-head of the estimates. OR An end of year account which composes amounts authorised by parliament in the estimates with actual payments made and receipts brought to account and explains sub-head. any substantial differences under each Appropriation Law A law authorising the spending of the total provided in the expenditure estimates and appropriating it according to the heads of expenditure. Arrears of Revenue Revenue which has not been collected at the due time.
Page 1 and 2:
MANAGING PUBLIC SECTOR RECORDS Mana
Page 3 and 4:
MANAGING PUBLIC SECTOR RECORDS A ST
Page 5 and 6:
MPSR Project Personnel Project Dire
Page 7 and 8:
Donors The International Records Ma
Page 9 and 10:
CONTENTS Introduction 1 Lesson 1 Th
Page 11 and 12:
INTRODUCTION TO MANAGING FINANCIAL
Page 13 and 14:
This module is composed of seven le
Page 15 and 16:
archives management organisation, y
Page 17 and 18:
legislative control of the executiv
Page 19 and 20:
• Cash accounting includes only t
Page 21 and 22:
may deliberately allow financial re
Page 23 and 24:
Further, financial records are foun
Page 25 and 26:
is therefore important that both th
Page 27 and 28:
STUDY QUESTIONS 1. What are the dif
Page 29 and 30:
STAKEHOLDERS MANAGING FINANCIAL REC
Page 31 and 32:
UPPER-LEVEL STAKEHOLDERS Legislatur
Page 33 and 34:
Finance/Economic Planning Agencies
Page 35 and 36:
accounting staff to ministries and
Page 37 and 38:
STUDY QUESTIONS 1. List the stakeho
Page 39 and 40:
MANAGING FINANCIAL RECORDS 29 LESSO
Page 41 and 42:
• Regulations, administrative ins
Page 43 and 44:
Control Central Agency Functional S
Page 45 and 46:
8. Revenue administration executes
Page 47 and 48:
Function Processes Budget implement
Page 49 and 50:
Function Processes Cash management
Page 51 and 52:
SUMMARY This lesson has examined th
Page 53 and 54:
ACTIVITIES: COMMENTS Activity 4 You
Page 55 and 56:
complete picture will emerge. The r
Page 57 and 58:
Analysis of Documentation Flow in R
Page 59 and 60:
Cashier Procedures Records Document
Page 61 and 62:
1 Ministerial/Department Analysis o
Page 63 and 64:
Accounting is at the core of any fi
Page 65 and 66:
The analytic process could ultimate
Page 67 and 68:
Financial Management: Main Informat
Page 69 and 70:
Financial Management: Main Informat
Page 71 and 72:
STUDY QUESTIONS 1. Why is it import
Page 73 and 74:
MANAGING FINANCIAL RECORDS 63 LESSO
Page 75 and 76:
• unnecessary delays or breakdown
Page 77 and 78:
• maintaining the financial recor
Page 79 and 80:
• working with systems developers
Page 81 and 82: WARRANTS - VIREMENT - 1995/96 EXPEN
Page 83 and 84: Various precautions must be in plac
Page 85 and 86: Perhaps more than other types of re
Page 87 and 88: • General disposal schedules shou
Page 89 and 90: SUMMARY This lesson has considered
Page 91 and 92: ACTIVITIES: COMMENTS Activities 6-9
Page 93 and 94: Expenditure Records TYPE ITEM DESCR
Page 95 and 96: Receipts and Revenue Records TYPE I
Page 97 and 98: MANAGING FINANCIAL RECORDS 87 LESSO
Page 99 and 100: Attempts to ensure that these requi
Page 101 and 102: Civil Society Citizens benefit from
Page 103 and 104: IFMS SYSTEMS AND TECHNICAL PROBLEMS
Page 105 and 106: of expenditure against budget expec
Page 107 and 108: Function Central MOF Planning Minis
Page 109 and 110: This classification system will be
Page 111 and 112: to update records. The central agen
Page 113 and 114: sufficient detail that the transact
Page 115 and 116: • the controls built into the sys
Page 117 and 118: STUDY QUESTIONS 1. Who are the main
Page 119 and 120: WHAT TO DO NEXT? MANAGING FINANCIAL
Page 121 and 122: events and whether large automation
Page 123 and 124: of any of the stakeholders nor cont
Page 125 and 126: The ISACA is concerned with IT gove
Page 127 and 128: The Institute of Chartered Secretar
Page 129 and 130: Activity 13 Check your institution
Page 131: STUDY QUESTIONS 1. In your own word
Page 135 and 136: Establishment The number of various
Page 137: Suspense Account A below the line a
show all

Managing Financial Records - International Records Management ...

Create successful ePaper yourself

Delete template?

Save as template?