FINANCIAL POLICIES & PROCEDURES MANUAL - Ministry of Health

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HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ Budgets should be revised whenever there are major changes or variations in the annual work plans or overall Program plans. Approved variations or revisions of the annual work plans or budgets must be promptly advised to the MEF and the DPs or Lender for approval and endorsement. Annual Operational Plan (AOP) Annual Budget Annual Operational Plan (AOP) sets out annual detailed activities and technical operations of the Program broken down into components and cost category. This forms the basis for implementation of the Program activities and how funds will be utilised. The AOP is prepared in accordance to HSP2. It consists of different program activities of the Program that will be implemented for each year of the Program. Budget Program consists of detailed eligible expenditures that will be incurred in the program activities of the Program based on the Program Implementation Plan. This is prepared in accordance to the budget format and activity plan which specifies inputs such as personnel, activities and facilities for each year. The costs of the inputs are calculated and recorded on the Program Budget Drafting Form following these procedures: a- Calculate the cost of each input in US Dollar at current rate of exchange if the inputs envisaged are in a different currencies. b- Allocate the inputs from the worksheet to the appropriate budget lines in the program budget drafting form. c- Include as contingency 10% of the total budget. d- Calculate the total program budget and the distribution over the period of the number of months and quarters should be calculated and the total reconciled with the approved budget. e- Budget lines, if required, shall be expanded to show separate sub-categories under single budget lines. The principle to be considered in applying sub-categories is that the monitoring purposes adequate budget shall be added and two separate activities should not share the same budget line as in the example below: 310 International Expert 311 Expert A 312 Expert B 313 Expert C 400 Training 410 Local Training 411 Tuition 412 Travel 413 Accommodation 420 International Training 421 Tuition 422 Travel 423 Accommodation f- The activity code will be mapped to carter in the chart of account in order to produce the meaningful report for subsequent monitoring. National Budget & AOP Preparation Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 38 of 144
HSSP Financial Policies & Procedures Manual _____________________________________________________________________________________ The HSSP Annual Operating Plan (AOP) and Budget are amalgamated into the Annual Operating Plan (AOP) for the Health Sector. The AOP for the sector is formulated by the Department of Planning and Health Information (DPHI) of MoH (in consultation with all HSSP units). This AOP is then costed into a Health Budget and submitted for approval of Ministry of Economy and Finance and subsequently the National Assembly. Budget & AOP for National Programs & PHD’s This Annual Budget for National Program and Provincial levels are prepared by the team at the National Program or PHD (normally the Accountant and Technical Bureau). This is prepared according to the planning manual of the Ministry of Health. Once completed it is submitted to FMG for inclusion in the overall budget of the Program. 4.1.3 BUDGET APPROVAL a) The Program Steering Committee (PSC) will be responsible for providing over all guidance in the implementation of the Program, including reviewing and approving of the Annual Operational Plans (AOPs) and Budgets. b) The Department of the Budget and Finance (DBF) of the Ministry of Health and the leader of the Financial Management Group are responsible for preparation of the AOP and cash forecast to submit to the Program Director and on to the PSC c) The Program Implementing Units prepare the integrated budget plan on the date scheduled by the Program. If there are revisions, necessary adjustment shall be made on the budget before submission to HSSP. The leader of the Financial Management Group is responsible for preliminary scanning of the budget before forwarding the budget plans to the DBF. d) The approved budget shall be entered into the financial management system and also recorded using the Program Budget Drafting Form. e) Subsequent increased funds required by the Program will require budget revisions to be made to the original loans or grant agreements and approved by PSC, MEF and the DPs or lender. 4.1.4 DISBURSING APPROVED BUDGETS After the budget is approved, the HSSP and Implementing Unit will enter into an agreement. The HSSP will then disburse funds within 10 working days after signing the agreement. Any individual procurement of goods or services held by the Procurement Group or HSSP Secretariat shall be pre-approved by the Program Director or Program Coordinator. Disbursement of funds from UNICEF and UNFPA discrete accounts will be based on Harmonized Approaches to Cash Transfers (HACT) procedures, using standard Funding Authorization and Certification of Expenditures (FACE) form or acceptable equivalent (UNICEF able to provide sample). 4.2 CASH FLOW BUDGETING Cash flow budgeting is a critical element of ensuring that funds are available when required by executing agencies. Cash flow budgeting involves estimating the amount and timing of payments for expenditures and of receipts for revenues. The estimate should be based on the estimated physical progress of activities and estimated timing of the related contract/operational expenditure claims and/or receipts. Second Health Sector Support Program (HSSP2) Financial Policies & Procedures Page 39 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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