Income-Generating Activities - Action Against Hunger

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Field handbook • Scientific and Technical Department 1.3. The register and in and out books The two financial tools most important for the administration of the group are the register and the in and out books. a) The register should include: — The daily quantities milled/husked. — The daily consumption of diesel and oil. — All other expenses made throughout the day (supplies, repairs, payments, etc.). b) The in and out book should be updated daily to show: — The withdrawals made from the account and their justification. — The deposits made and their source. — The deposits made on the “amortisation” account and their source. — The final balance for the day. Note: All the banking transactions should be conform with the internal regulations. The account should reflect the same amounts as those reflected in the in and out book. The General Assembly should be regularly informed of the group’s financial status. 1.4. Needs identification The committee should identify the various needs of the group and present them to the General Assembly for approval. Depending on the available resources, the committee should be able to evaluate the profitability of new projects and determine the basic needs for their commencement. If necessary, the group can solicit external advice or aid. Note: the training on needs identification will continue as required during further sessions. 1.5. Financial control and reporting (technical and financial). a) Financial control. — The control should be made at the end of every working day and includes: — The type and quantity of milled/husked products. — The daily receipts. — The breakdowns and maintenance made during the day. — All the expenses made during the day. — Any problems encountered during the day. All of these findings should be noted in the register and signed by the involved parties. INCOME GENERATING ACTIVITIES: A KEY CONCEPT IN SUSTAINABLE FOOD SECURTIY 175
➔ b) Financial and technical reporting The reports should be made weekly and reflect the general conditions of the mill/husker. The financial reports should include the following information: — Quantities milled/husked. — Receipts. — Expenses. — Supplies. — Problems and solutions. — Any other pertinent information. The technical report should include the following information: — Any breakdowns or malfunctioning. — Maintenance or repairs. — Spare parts purchased. — Any other technical problems. — Other appropriate information. 2. Case study: • The president of the financial committee is accused of corruption and the monitoring committee confirms the incident, but the President denies any implication and refuses to call a General Assembly to discuss the situation. Some members regret the decision and accuse the other members of the committee of being on the side of the President. Given that the articles 12 and 16 do not allow any other members to call a General Assembly, what should be done to resolve this standstill • After writing the financial report, you notice that a large sum of money has been given to cover the debts of a few members. At the same time, you realise that these debts could engender the proper functioning of the activities and there are no dates given for the repayment of the debts. What actions do you suggest to ensure the proper continuation of the activities • During the General Assembly, many group members propose that the profits be used to pay the rent for agricultural lands and to buy agricultural inputs. They suggest that the harvest be shared among the group members. — As a member of a committee, do you agree with the proposition Why — What advice would you give 176 INCOME GENERATING ACTIVITIES: A KEY CONCEPT IN SUSTAINABLE FOOD SECURTIY
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Field handbook • Scientific and T
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Edit: Action Against Hunger - ACF I
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➔ Pages CHAPTER 4: INCOME GENERAT
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➔ questions that can give the rea
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➔ Chapter 4 focuses on programme
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➔ Populations that are facing chr
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➔ This diagram attempts to visual
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➔ - Recuperation and improvement
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➔ Example 3: Creation of IGA in t
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➔ of this first chapter, the recu
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CHAPTER 2: ANALYSIS OF THE CONTEXT,
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CHAPTER 3: TYPES OF PROGRAMMES AND
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CHAPTER 4: INCOME GENERATION PROGRA
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➔ Incomes and expenses of the IGA
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➔ • The success of the experien
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CHAPTER 6: LESSONS LEARNED Some of
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CHAPTER 7: FREQUENTLY ASKED QUESTIO
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LIST OF FIGURES Pages Figure 1: Liv
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Income-Generating Activities - Action Against Hunger

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