FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ 3.4.5 COMPUTER MAINTENANCE Password Security Storage of Data Virus Protection Backup of Data Access to all HSSP Computers at ALL LOCATIONS is to be protected by using a password. This restricts access to the only person(s) entitled to see and use the information. It also prevents the possibility of accidental loss of data. See Section 16 Filing and Archives for the correct method of storing records on the computer. Reliable Virus Protection programs should be installed and REGULARLY UPDATED on every computer used in the program. The local Administrator should take separate MONTHLY, WEEKLY and DAILY backup of all files onto removable media (CD, Zip disk etc.) and these backups should be stored in a safe place preferably at a separate location. Emergency Precautions Electrical systems supporting IT equipment should have an appropriate Uninterrupted Power Supply (UPS) system in place complete with backup batteries. ********* Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 36 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ SECTION 4 PLANNING & BUDGETS 4.1 BUDGET & PLANNING PROCESS Budgeting is the process of estimating the financial requirements of the program, identifying sources of funds and adopting measures to ensure that such funds are made available on time. Budgeting continues throughout the life of the program. A Budget is a detailed plan for the use and management of funds and resources to fulfil the objects and activities of the program. It represents a working plan for the future expressed in formal quantitative terms. It is an essential management tool that communicates management’s plan throughout the whole program, allocating resources and coordinating activities. 4.1.1 PROGRAM APPRAISAL DOCUMENT (PAD) After approval of the overall budget for the program, there will be a memorandum of understanding and agreement issued as to the agreed implementation of the Program. Implementation will be broken down into five years (or the length of the program if less than 5 years) showing all the Program activities that will be implemented for each particular year. This is approved by MEF and the respective DPs or Lender. This is the Logical Framework of how funds of the Program will be utilized in accordance with the coordinated activities of the program. The Program Appraisal Document (PAD) forms part of the loan/credit/grant agreement for a Program and contains cost tables which show the total planned expenditures and revenues for the Program and a breakdown of these budgets by components and expenditures and revenue type. The flow of funds for Programs from the development Partners to the RGC is be specified in the Program Appraisal Document (PAD) and in the Loan/Credit/grant Agreements of the Program. Funds flows within the HSSP are also specified in the PAD. Any variation to the endorsed flow of funds must be agreed by the HSSP (Program Team), MEF and the development Partners prior to implementation. As part of the funds flow, the bank account requirements of the Program must be specified and agreed prior to the implementation of the Program. 4.1.2 APPROVED BUDGET AND ANNUAL OPERATING PLAN Funds will be utilized in accordance to an Approved Budget and Annual Operating Plan (AOP). This is the basis for implementation of all Program objectives and activities for the year. The Program Team (HSSP) prepares an annual work plan (AOP) and annual budgets. The Program’s budgets must be based on the AOP. The Annual Operating Plan and the Budget set the expenditure allocations and revenue targets for the Program components for the year. The annual work plan and budgets require the approval of the Program Director, and Program Steering Committee (if applicable). After approval, the annual work plan and budgets are submitted to the MEF and the DPs or Lender for approval and endorsement. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 37 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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Sample of Monthly Global Financial
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KINGDOM OF CAMBODIA NATION RELIGION
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FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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