FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ External Audit • Financial audit of the Program financial statements by an independent auditor will be conducted quarterly and on an annual basis. 2.1.3 REVIEW OF INTERNAL CONTROLS “A successful system of internal control should be responsive to change.” Effective risk management and internal control is therefore reliant on a regular evaluation of the nature and extent of risks. HSSP2 executive should, at least annually (generally following the recommendations arising from the internal and external audits) conduct a review of the effectiveness of the organisation’s system of internal control, make necessary improvements and should report to stakeholders that they have done so. 2.2 FINANCIAL DELEGATION 2.2.1 AUTHORISED SIGNATORIES The authenticated specimen signatures of the authorised signatories are required to be submitted to the MEF, Pooled fund administrator (World Bank) and other discrete DPs or lenders before any disbursements can take place. Any changes of Authorised Signatories must be notified to the MEF and DPs or lender. The Royal Government of Cambodia has appointed the following authorised official signatories on their behalf: 1. Minister from Ministry of Economics & Finance 2. Minister from Ministry of Health 3. Program Director 4. Program Coordinator 5. Program Manager (GMS Program only) The Minister from Ministry of Economy and Finance has authorised ministers from Ministry of Health, Program Director and Program Coordinator to sign on their behalf, or appoint alternate signatories or co-signatures on their behalf. For all withdrawal applications the Senior Minister from MEF or his delegate should always sign. For Program implementation, one of the two authorised alternate signatories shall sign on the cheque or any disbursement form. The signatories have the responsibility of ensuring the proper accessibility of the fund transfer request and reliability of the supporting documents. 2.2.2 AUTHORISATION PROCEDURES PROCEDURES FOR APPROVAL PROGRAM ACTIVITIES AND DISBURSEMENTS The purpose is to define a financial management system and level of authority. These are as follows: A. Program Approval Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 24 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ The approved annual operation plan of each subsequent year will be used as the basis for the implementation of the program activities of all implementing units. The Annual Operational Plan (AOP) will be approved by the Ministry of Health, Ministry of Economy and Finance, Pooled Fund administrator (The World Bank) and other discrete donors or lenders by December of each preceding year. The approval of AOP will constitute approval to proceed with all elements of the AOP. The Health Sector Steering Committee will be responsible for monitoring the progresses. The Pooled Fund Operation Unit Chief and Non-Pooled Fund Operations Unit Chief will be responsible for coordinating approval of activities supported by the respective donors. B. Request and Financial Approval a.) Approval of Request The Unit Chiefs (Pooled Fund and Non-pooled Fund) will be responsible for reviewing compliance of activities, proposals, plans, purchase orders, contracts, agreements and Certificates of Acceptance with legal documents (Loan and Grant Agreements) and other supporting documents such as Program Implementation Plan (PIP) (if any), Program Appraisal Document (PAD), Program Administration Memorandum (PAM) (if any), Reports and Recommendations of the President of the Board of Directors on a Proposed Loan/Grant to the Kingdom of Cambodia for the Second Health Sector Support Program (RRP), and other relevant documents and recommend to the HSSP2 Coordinator and or Program Director for their decision. The Financial Management Group (FMG) is responsible for reviewing budget, requests, plans purchase orders, contracts, agreements and Certificate of Acceptance with the Program Financial Management Policies and Guidelines and classifies them into budget categories of the loan and grant agreements. FMG shall keep records of approved budget, allocate funds and ensure that funds are available upon actual needs. b.) Financial Approval The FMG is responsible for preparing payments and disbursements according to the approved budget and terms and conditions of the contracts, agreements and financial/accounting principles. The payments/disbursements will be approved by the Program Director and /or his delegated person. 2.2.3 EXPENSE AUTHORISATION GUIDELINES Approval/recommendations are required from the Heads • Before a trip is made/assignment undertaken • In order to request for cash advance, this should be release 5 working days before the activity starts. • Liquidation of expenses within ten working days after completion the activity. • The next advance will not be paid until the first one was cleared. Head who signed on the Cash Advance Liquidation is responsible for establishing and confirming that the expenditures are: • For official business, not personal • Necessary for the operation/approved activities • Reasonable in amount Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 25 of 144
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Accounting Flow Chart at Provincial
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Annex A1.1 Name of PHD/OD/PRH Secon
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Annex A 1.5a Ministry of Health Sec
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Annex A 1.6 Ministry of Health Seco
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Annex A 2.1b IMPREST ACCOUNT STATEM
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Annex A2.3 Second Health Sector Sup
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Annex A2.7 Name of OD/PRH ………
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Annex A2.8b Second Health Sector Su
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Annex A2.10a MINISTRY OF HEALTH Sec
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Sample of Monthly Global Financial
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RksYgsuxaPi)al r)aykarN_cMNayfvikar
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KINGDOM OF CAMBODIA NATION RELIGION
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Annex A 2.18 Ministry of Health The
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Cambodia: Second Health Sector Supp
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Procurement Monitoring Report Consu
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FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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