FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

HSSP Financial Policies & Procedures Manual
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• Within the budget line and work plan
• Supported by liquidation forms, and necessary receipts are attached
• Based on standard procedures
No employee has the authority to approve his own expenses or claims. Senior management
may permit the appropriate supervisor to authorize his or her advances and verify the
liquidation.
2.2.4 DELEGATION TO NATIONAL PROGRAMS
The official signatories of the cheque withdrawals of expenditure and other pertinent documents
for National Programs should be as follows
• -National Program Director (NPD)
• -Deputy National Program Director
The program should appoint one other authorised signatory and another alternate signatory. Two
signatories should sign on cheques transfers or withdrawals. .
The responsibilities of Accountant and Cashier should be clearly segregated.
2.2.5 DELEGATION TO PROVINCIAL HEALTH DEPARTMENTS
All local financial transactions incurred at the Provincial Health Department are the responsibility
of the Authorised Officers at the PHD (Director, Technical Officer and Accountant).
The official authorized signatories of the cheque withdrawals and other pertinent documents
shall be any two of the following:
- Provincial Health Director (PHD)
- Technical Officer
- Accountant
The signatory has responsibility to ensure proper accessibility of the fund transfer request and
reliability of the supporting documents. However for control purposes, there must two or three
authorised signatories. Two of them are to sign on the cheque.
The responsibilities of Accountant and Cashier should be clearly segregated.
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Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 26 of 144