CERTIFICATION
This is to certify that Colin Lashe Achu with matricule number TSN3421, effectively
carried out a two month internship at the MIDENO Bamenda under the Supervision
of Mr. Ambe Martin and has written this internship report titled; The staffing function
in rural development organisations, case study:- MIDENO. This work is authentic and
has not been previously submitted elsewhere for the award of any University Grade.
Supervisor:
Date___________________________
Colin Lashe Achu
i
Licience en Gestion des Ressources Humaines
DEDICATION
This internship report with theme The staffing function in rural development
organisations, case study: - MIDENO
is dedicated to the Catholic Education
Secretary (Archdiocese of Bamenda); Rev. Fr. John B. Ambe and the Principal of
Sacred Heart College Mankon Rev. Fr. Michael Kintang.
Colin Lashe Achu
ii
Licience en Gestion des Ressources Humaines
ACKNOWLEDGEMENTS
For this work I would like to appreciate all the efforts of all those who has assisted my
internship in one way or the other. The following are just some of those who assisted
me, I thank all even those who are not listed herein, let the good Lord Almighty bless
you all.
I start by thanking the Director General of MIDENO, H.E. John B. Ndeh, for permitting
me to carry out internship his organisation. Also I extend my gratitude to my
supervisor; the Director of Administration and Finance, Mr. Ambe Martin and Mr.
Muchu Sylvester for assisting him in this task. Thanks also to the entire staff of
MIDENO including Mr. Aseh Vifeme Christopher and Mr. Ngong Andrew, just to
name but these.
I remain indebted to the head of the office of internships of the Catholic University of
Central Africa (UCAC), Mr. EMBOGO Désiré, To the Lecturers of the Department of
Human Resource Management in the same institution, with special thanks to the
Coordinators of the department.
Furthermore, I acknowledge the assistance of my course mates, students of the
Licence en Gestion des Ressources Humaines (LGRH) for their moral assistance
and criticisms.
Colin Lashe Achu
iii
Licience en Gestion des Ressources Humaines
TABLE OF CONTENTS
CERTIFICATION .......................................................................................................... i
DEDICATION .............................................................................................................. ii
ACKNOWLEDGEMENTS ........................................................................................... iii
TABLE OF CONTENTS ............................................................................................. iv
LIST OF ABBREVIATIONS ....................................................................................... vii
SOMMAIRE .............................................................................................................. viii
CHAPTER ONE.......................................................................................................... 1
1.0
BACKGROUND KNOWLEGDE OF THE ORGANISATION ........................ 1
1.1 Introduction:....................................................................................................... 1
1.2 Structural Framework of MIDENO ..................................................................... 2
1.2.1 Creation ...................................................................................................... 2
1.2.2 Background History of the Organisation ...................................................... 2
1.2.3 Location of MIDENO offices in the North West Region ............................... 3
1.2.4 Activities of MIDENO................................................................................... 3
1.2.4.1 Coordinating: ........................................................................................ 4
1.2.4.2 Supervision of Projects ......................................................................... 4
1.2.4.3 Conducting Studies and Research on Rural Development ................... 4
1.3 Development partners and Funding bodies ....................................................... 5
1.3.1 Funding for Project Phase I ......................................................................... 5
1.3.2 Funding for Project Phase II ........................................................................ 5
1.3.3 Funding for Project Phase II Reformulated (MIDENO IIR) .......................... 5
1.4 Organisation structure ....................................................................................... 6
1.4.1 The Directorate ........................................................................................... 6
1.4.1.1 Communication Unit.............................................................................. 6
1.4.1.2 (Management) Attaché ......................................................................... 7
1.4.1.3 Secretariat ............................................................................................ 7
1.4.1.4 Monitoring and Evaluation Unit (M&E) .................................................. 7
1.4.2 Department of Administration and Finance ................................................. 8
1.4.2.1 Secretariat ............................................................................................ 8
1.4.2.2 Service of Administration and Finance.................................................. 8
1.4.2.3 Service of Micro Credit.......................................................................... 9
Colin Lashe Achu
iv
Licience en Gestion des Ressources Humaines
1.4.3 The Technical Department: ....................................................................... 10
1.4.3.1 Division for Maintenance of Infrastructure and Rural Development
(DMIRD).......................................................................................................... 10
1.4.3.2 Division of Promotion of Farming Systems (DPFS) ............................ 10
CHAPTER TWO ....................................................................................................... 12
2.0
THE STAFFING FUNCTION IN MIDENO ................................................ 12
2.1 Nature of Staffing Function .............................................................................. 13
2.2 Human Resource Planning and Forecasting ................................................... 14
2.3 Recruitment ..................................................................................................... 15
2.3.1 Employment Selection Procedures ........................................................... 16
2.3.2 Integration into the Organisation ............................................................... 17
2.3.3 Permission ................................................................................................ 18
2.3.4 Annual Leave or Vacation ......................................................................... 18
2.3.5 Advancement and Reclassification of workers .......................................... 19
2.3.6 Performance management ........................................................................ 19
2.3.7 Critical analysis of HR ............................................................................... 20
2.3.7.1 SWOT Analysis ................................................................................... 20
CHAPTER THREE ................................................................................................... 23
3.0
ACTIVITIES CARRIED OUT ................................................................... 23
3.1 The Communication Unit ................................................................................. 23
3.2 Direction of Administration and Finance .......................................................... 24
3.2.1 Service of Administration and Finance ...................................................... 24
3.2.1.1 Calculations of the pay roll .................................................................. 24
3.2.1.2 Budget Execution and Realisation ...................................................... 29
3.2.1.3 Terminal Benefits ................................................................................ 30
3.2.1.4 Statement of Wages ........................................................................... 33
3.2.2 The Stores ................................................................................................ 33
3.2.2.1 Acquisition of Materials ....................................................................... 34
3.2.2.2 Issuing materials from the store .......................................................... 35
3.2.3 Departmental staff meetings ..................................................................... 35
3.2.4 Social issues .......................................................................................... 35
CHAPTER FOUR ..................................................................................................... 36
4.0
EVALUATION AND ASSESSMENT........................................................ 36
4.1 Recommendation for Improvement ................................................................. 37
Colin Lashe Achu
v
Licience en Gestion des Ressources Humaines
4.2 Conclusion ...................................................................................................... 38
ANNEXES ................................................................................................................ 40
LOCATION OF PROJECT MANAGEMENT OFFICE (P.M.O) ................................. 42
STATEMENT OF WAGES FOR JAMES ACHU ....................................................... 44
ORGANISATIONAL CHART OF MIDENO (NWDA) ................................................. 47
TIMETABLE FOR MR. Colin Lashe - Stundent on Internship................................... 57
Colin Lashe Achu
vi
Licience en Gestion des Ressources Humaines
LIST OF ABBREVIATIONS
ADB
African Development Bank
BOD
Board of Directors
CU
Communication Unit
DAF
Department of Administration and Finance
DG
Director General
DIPE
Document d’Information sur le Personnel Employé
EDF
European Development Fund
GOC
Government of Cameroon
GP-DERUDEP
Grass fields Participatory Decentralised Rural Development
Project
HR
Human Resource(s)
ICT
Information and Communication Technologies
IDB
Islamic Development Bank
IFAD
International Fund for Agricultural Development
KFW
Federal Republic of Germany
MIDENO/NWDA
Mission de Développement de la Province du Nord Ouest/ North
West Development Authority
NSIF/CNPS
National Social Insurance Fund / Caisse Nationale de
Prévoyance Sociale
NWCA
North West Cooperative Association
NWP/NWR
North West Province / North West Region
PMO
Project Management Office
SWOT
Strengths, Weaknesses, Opportunities and Threats
The DAF
Director of Administration and Finance
Colin Lashe Achu
vii
Licience en Gestion des Ressources Humaines
SOMMAIRE
Le stage répond à un enjeu multiforme. S’il permet à l’étudiant(e) d’acquérir des
connaissances pratiques venant compléter celles acquise en cours, il permet aussi
de voir quelle est la différence entre ce qui est appris en cours et ce qui est pratiqué
en entreprise. Le stage vient encore procurer des connaissances indispensables à la
compétitivité des étudiants sur le marché de l’emploi. C’est dans cette perspective
que nous avons été envoyés sur le terrain. J’ai choisir de faire mon stage dans une
organisation de développent rurale nommée la Mission de Développement de la
région du Nord Ouest (MIDENO).
Les exigences de gestions d’une organisation à but non lucratif sont différentes de
celle à but lucratif. Cela implique que le managent des hommes dans ces structures
est tout à fait particulier. L’objectif de ce rapport est de présenter au lecteur la
pratique de la fonction ressources humains dans les organismes de développement
au Cameroun : cas du MIDENO.
Le siège social de la Mission de Développement du Nord Ouest (MIDENO) est à
Bamenda – Capital Régionale du Nord Ouest. Cet organisme est créé par le décret
présidentiel No 81/350 le 13/08/81. Sa mission est l’amélioration des conditions de
vie des populations du Nord Ouest a travers l’accroissement de la production et de la
productivité agricole.
Les activités de la MIDENO son catégorisées sur deux volets : d’une part le secteur
agricole et les infrastructures (le secteur agricole, l’aménagement du secteur routier,
l’eau potable). D’autre part le développent humain (les groupes d’initiative commune,
la promotion de la condition féminine, la santé et l’éducation des adultes)
Nous avons donc dans ce rapport de stage, présenté dans une mesure la fonction
Ressource Humaine (RH) au sein d’une structure parapublic administrative qu’est la
MIDENO. Dans une autre mesure, nous avons présenté les éléments du
management des RH auxquels nous avons pris part.
Colin Lashe Achu
viii
Licience en Gestion des Ressources Humaines
CHAPTER ONE
1.0
BACKGROUND KNOWLEGDE OF THE ORGANISATION
1.1 Introduction:
Development Organisations in Cameroon are institutions that aim at improving the life
style of the underprivileged and disfavoured class of the society at relatively lower costs.
These organisations are non-profit making and operated with private and/or public funds.
Most development organisations have foreign funding, but may also receive subventions
from the local government. These organisations implement aid and cooperation
programmes in various aspects of the Cameroonian economy, which
include
communication, telecommunication, health, education, forestry, agriculture, gender issues,
and human rights.
The North West is one of the then 10 provinces which formally made up the administrative
setup of Cameroon. Today we talk of Regions, with the North West Region having seven
administrative divisions; Mezam, Boyo, Bui, Donga-Mantung, Menchum, Mezam, Momo,
Ngo-ketunjia. These Divisions are further divided into subdivisions which contain local
councils.
A research that was carried out in 1980 showed that the then North West Province was a
lagging region with a lower per capital income than the national average. Moreover, the
percentage of the population in the province employed in agriculture was higher than the
national average. In order to resolve this problem the North West Development Authority
(most often referred to using its French acronym; MIDENO) was created by Presidential
Decree No 81/350 of 13/08/81.
In order to ensure poverty alleviation and boast farmers’ productivity MIDENO was created
and has been carrying out local development projects in the North West Region Since the
1980’s. The structure was put in place through external funding agencies and the
Government of Cameroon to implement a development project that resulted.
Colin Lashe Achu
1
Licience en Gestion des Ressources Humaines
After the organization's structural design was put in place, it needed people with the right
skills, knowledge, and abilities to fill in that structure. Considering that people are an
organization's most important resource, it would be important to study the staffing function
carried out in development organisations as they carry out their development objectives,
since people either create or undermine an organization's reputation for quality in both
products and service.
1.2 Structural Framework of MIDENO
1.2.1 Creation
The North West Rural Development Project was created after the project was appraised in
1980. Initially conceived to operate like the High Plateau Rural Development Project of the
West province implemented UCCAO, it could not be implemented by the NWCA because
the cooperative association did not have a sound financial base. This is why the
Government of Cameroon, by Presidential decree No 61/350 of 13th of August 1981,
created the North West Development Authority – NWCA, with the French appellation
MIDENO which stands for “Mission de Développement du Nord Ouest”.
1.2.2 Background History of the Organisation
MIDENO has designed and implemented three major projects that touched the lives of so
many North Westerners; they include MIDENO Project Phase I, MIDENO Project Phase II
and MEDINO Project Phase II Reformulated. After this Third Project MIDENO designed its
next project GP-DERUDEP took a new role of supervisory authority, leaving the
implementation of the project to a separate body.
MIDENO began effectively implementing its first project MIDENO Phase I in 1982/83 1. The
first phase lasted up to 1989/90 and was executed to the tune of 10.2 billion francs CFA.
1
MIDENO Project Phase I: Programme and Achievements (Nov. 1990)
Colin Lashe Achu
2
Licience en Gestion des Ressources Humaines
1.2.3 Location of MIDENO offices in the North West Region
The Head Office of MIDENO better referred to as the Project Management Office (PMO) is
located at Ayaba Street next to the Administrative Garage. It hosts the offices of the
Director General, the Communication Unit, the Department of Administration and Finance,
the Technical Department, the Monitoring and Evaluation Unit, the Micro Credit Office, as
well as, the Women and Gender office. MIDENO has built a new building at the Veterinary
Junction – Bamenda, to house its PMO and its projects. The new site is a modern
structure well fenced and with enough parking space (see location map in the annexes)
Other offices include the Production centres in Wum, The TDCs in Santa, Ntem and
Nkwen.
1.2.4 Activities of MIDENO
MIDENO’s activities were initially oriented towards “overseeing” the implementation of the
Rural Development Project, while at the same time coordinating all rural development
efforts in the Province2. The project was suppose to raise farmers’ incomes through
increased production and productivity, as well as improved access of farmers to markets
by improving on farm to market roads.
MIDENO Phase I’s Project Objectives were as follows;

Raise farm family incomes

Improve income distribution

Increase food crop production

Improve access to and from markets

Increase foreign exchange by raising the level and quality of export crops,
especially Arabica coffee.
2
Ibid
Colin Lashe Achu
3
Licience en Gestion des Ressources Humaines
Today the organization’s objective has evolved to that of coordinating, supervising, and
conducting studies/research on rural development in the region.
1.2.4.1 Coordinating:
MIDENO has the prerogative to identify and categorize all development stakeholders in
terms of their specialization in order to enhance coordination, supervision, control of the
activities to assure balanced and evenly distributed development through out the region,
thereby reducing overlapping functions of development stakeholders. Moreover,
coordination also helps to eliminate adventurers who may seek to exploit the rural poor in
the rural development sector.
1.2.4.2 Supervision of Projects
Since the second semester of 2005 MIDENO has assumed the role of supervisory
authority of projects approved for implementation by Government in the North West
Region. The main objective of the supervisory mission is to establish
the
level
of
project implementation and to be sure that the strategies and actions undertaken towards
the realization of project goals are consistent, with planned and approved activities. It also
ascertains the sustainability of the impact of the project.
1.2.4.3 Conducting Studies and Research on Rural Development
One of its roles in rural development is the carrying out of studies and research. A number
of studies have been carried out by MIDENO since its creation, more recently the following
studies have been done;

A livestock promotion/inland fisheries development project

Finalising a Terms Of Reference (TOR) for the eventual mounting of a Micro
Financial Fund which is going to take over the Management of the MIDENO Micro
Credit Scheme, relieving MIDENO to fully take charge of supervision of the project

A follow up project to GP-DERUDEP to consolidate and expand its achievements in
the Region has also been carried out.
Colin Lashe Achu
4
Licience en Gestion des Ressources Humaines
1.3 Development partners and Funding bodies
The funding agencies have varied over the years with regards to the various projects
conceived by MIDENO. However the two main donors that are involved in all MIDENO
projects are the GOC and the ADB
1.3.1 Funding for Project Phase I
The project had a total cost of 10.2 billion francs CFA and lasted five years. The following
agencies provided funding in specific proportions as stipulated by financing agreements
signed on the 5th of April, 1981;

IFAD 30%

EFD 26%

KFW 24%

GOC 20%3
1.3.2 Funding for Project Phase II
MEDINO Phase II, which was appraised and approved in July 1991 after a successful
completion of Phase I. The Project totalled 21.5 Billion francs CFA and was again to last
for five years like Project Phase I. It was to be funded by the IFAD, IBD, ADB and the
GOC. However, due to the global economic crisis and political upheavals in Cameroon in
the 1990’s which mean that the GOC could no longer service its external debts and had
sanctions form external donors, MIDENO Project Phase II could not take off.
1.3.3 Funding for Project Phase II Reformulated (MIDENO IIR)
The ADB was the sole donor of MIDENO IIR which was scaled down to a total of 3.8 billion
and had a life span of three years to last from 1999 to 2002. As a matter of fact, MIDENO
IIR was a modification of MIDENO II reducing expenditure and the time frame. This was
possible after the improvement of the economic situation in the country.
3
Ibid.
Colin Lashe Achu
5
Licience en Gestion des Ressources Humaines
1.4 Organisation structure
According to the Organizational Chart presented at the annexes, MIDENO is under
MINADER, which is its supervisory authority; this is due to the fact that most of its activities
are more agriculturally inclined. The Board of Directors follows next and acts as the
strategic body of the organisation and determines long term policies and approves the
budgets, while the Chief executive officer of the organisation is the Director General (DG)
who has a number of services grouped around him, known as the Directorate.
1.4.1 The Directorate
The Directorate concerns the office of the Director General and associated units. The
Director General is the Sole Vote Holder in the organisation. He is the Chief executive and
manages in collaboration with the various departmental Heads all the activities of the
organisation. Attached directly to the Directorate are the Communication Unit, the Attaché,
and the Secretariat.
1.4.1.1 Communication Unit
This unit has the role of mobilising, sensitizing, educating, and informing the rural
population on development opportunities that exist. This is done through a couple of tools
viz;

Radio broadcasting (MIDENO in Development over CRTV Bamenda Regional
Station)

A newsletter titled ‘North West Development Update’

Protocol agreements with Community Radio Stations to air development programs

Press conferences at least twice a year, to discuss on pertinent issues concerning
farmers such as was the case with the bird flu scare.

Issuing of press releases to pass out information about MIDENO

Taking part in agricultural shows and trade fairs

Organising and taking part in Seminars and workshops.
Colin Lashe Achu
6
Licience en Gestion des Ressources Humaines

Using ICT tools like the Web and electronic mail. The GP-DERUDEP project has a
website.
The CU also handles public relations, printing of publicity gadgets such as calendars,
dairies, t-shirts and caps. Also this unit will be charged with running the organisation’s
library and achieves, when this will come into existence.
Furthermore, the CU coordinates internships yearly; it receives internship applications sent
from the Directorate, selects qualified interns and after the interns have been informed, it
gives the interns an introductory lecture on the activities of the organisation.
In addition the CU has a professional photographer that assists the organisation in collect
still and motion pictures in order to assist in authenticating the reports of MIDENO
activities.
1.4.1.2 (Management) Attaché
The role of the attaché is to assist the directorate in organising occasions and events for
the organisation; some of these events include BOD meetings and visits. The attaché is
also supposed to receive and translate mails sent to MIDENO in French.
1.4.1.3 Secretariat
A secretariat is attached to the directorate and it is there to receive mails, book
appointments with the DG and prepare official documents for the DG’s Signature.
1.4.1.4 Monitoring and Evaluation Unit (M&E)
The M&E unit is also attached to the Directorate General, answerable to the DG.
Systematically, regularly and in an organised manner, he gathers information concerning
the organisation. This information is analysed and tendered to the DG to assist him to
make informed decisions.
Colin Lashe Achu
7
Licience en Gestion des Ressources Humaines
The M&E is involved in the beginning of the year in planning of activities using the SWOT
analysis. He carries out performance appraisal based on the target set for activity
execution and the level of realisation.
With the post of the internal auditor still vacant, the M&E officer cumulates some of the
functions of the internal auditor, by effecting quarterly, semi-annual and annual controls.
1.4.2 Department of Administration and Finance
This Department is headed by a Director and contains a secretariat and two services
(Service of Administration and Finance, Service of Micro Credit). The Director of
Administration and Finance runs the day to day administration of the organisation, as well
as, manages the financial aspects of the organisation. The director of this department
works with the assistance of the Agent Comptable and the Stores Accountant, who are
staff on secondment from the Ministry of Finance sent to MIDENO to ensure proper
procedure in the procurement and utilisation of finances and materials in the organisation.
1.4.2.1 Secretariat
It receives courier destined for this department and forwards them to the concerned. It is in
charge of booking appointments for the Director of Administration and Finance amongst
other secretariat duties related to DAF.
1.4.2.2 Service of Administration and Finance
This service is has a number of financial and administrative functions amongst which
include the following;

Preparation of payment voucher (PVs)

Preparation of decisions for recruitment.

Establishing bank reconciliation

Preparation of the DIPE (‘Document d’Information des Personnels Employe’)
Colin Lashe Achu
8
Licience en Gestion des Ressources Humaines
The major posts of the Service of Administration and Finance are herein presented;
The Accounting Officer (Agent Comptable: AC): He is in charge of collection of all
regularly authorised revenues. The control and payment of expenditures regularly
committed by the principal vote holder of the budget of the establishment. He is also
assisted by other accountants recruited directly by MIDENO.
Stores accountant: He receives all purchase carried out by the organisation. Moreover,
all material that comes into the organisation must be received by the stores before handing
it over to the department or service concerned. It controls the use of materials by the
organisation on behalf of the Government of Cameroon.
Cashier: He receives all funds on behalf of MIDENO and pays all expenses duly
approved. He is also charged with the task of carrying out bank transactions. Raises and
issues receipts for funds as well as cheques for bank withdrawals
The Bookkeeper: She raises P.Vs and assists the stores accountant to records all
transactions of materials in MIDENO, amongst other assignments given to her by the DAF.
Support Staff: Is made up of a pool drivers and security guards; the pool drivers and
available and use the project vehicles for out of office activities. The security guards
provide security to the main office building, the TDCs, garages, warehouses etc.
1.4.2.3 Service of Micro Credit
This service was initiated when government provided money to distribute out to small
scale farmers as loans. Its main function was the examination of application files to
disburse loans to farmers. The service used the some NGOs who actors in the Micro credit
sector such as CIPCRE, SAILD, SIRDEP, and USA – Credit, in the attribution of the loans.
Today this service concerns itself mainly with the follow up of the recovery of loans.
The manual of administrative, financial and accounting procedures – MIDENO drafted by
CABECOMB Sarl proposes another service, that is, the Service of Human Resources.
Colin Lashe Achu
9
Licience en Gestion des Ressources Humaines
However, management has not seen the necessity of the service, and has spread the
activities of human resources with a bulk of the activities to DAF and some to M&E
1.4.3 The Technical Department:
The third department is the technical department, it is in charge of all technical aspects of
the organisation, it has a secretariat and two divisions attached to it, that is, the Division for
Maintenance of Infrastructure and Rural Development (DMIRD) and the Division of
Promotion of Farming Systems (DPFS).
1.4.3.1 Division for Maintenance of Infrastructure and Rural Development
(DMIRD)
The division is located in Wum and provides the highest self-generated income. Its
functions include;

Cultivation of maize, beans, palms etc

Carpentry and mechanical services with 2 workshops for carpentry and auto
mechanics

Rice hauling especially for local small scale farmers

Road construction equipment

Sheller for maize
The Service of Promotion of Rural Farmers (SPRF) is the lone service found in DMIRD. It
is this service that coordinates the activities of the production centres of Wum, Santa
and Ntem.
1.4.3.2 Division of Promotion of Farming Systems (DPFS)
This division has two services which are the Service of Coordination and Gender Issues
(SC/GI) and the Service of Promotion of Farming Systems (SPFS). The SCGI promotes
gender issues through capacity building and literary programmes; women empowerment
through mainstreaming.
Colin Lashe Achu
10
Licience en Gestion des Ressources Humaines
The Service of Promotion of Farming Systems receives special funds from the Protestant
Development Service (EZE) Germany. It mainly concerns itself with training animals for
animal traction. The Service is semi-autonomous in its bookkeeping and accounting
methods.
Colin Lashe Achu
11
Licience en Gestion des Ressources Humaines
CHAPTER TWO
2.0
THE STAFFING FUNCTION IN MIDENO
According to BRUNETEAUX, J.B, Henri Fayol who developed the administrative
organisation of enterprises and deifined the principal functions of management did not let
the HR function appear as visible as it ought to, it was associated with the administrative
and financial functions4. In MIDENO, DAF accumulates most of the HR functions; however
a few are attributed to the Directorate.
In his classic 1916 book Administration Industrielle et Generale, Henri Fayol was the first
person to identify elements or functions of management. Fayol was the managing director
of a large French coal-mining firm and based his book largely on his experiences as a
practitioner of management. Fayol defined five functions, or elements of management:
planning, organizing, commanding, coordinating, and controlling. Fayol argued that these
functions were universal, in the sense that all managers performed them in the course of
their jobs, whether the managers worked in business, military, government, religious, or
philanthropic undertakings.
Fayol defined planning in terms of forecasting future conditions, setting objectives, and
developing means to attain objectives. Fayol recognized that effective planning must also
take into account unexpected contingencies that might arise and did not advocate rigid
and inflexible plans. Fayol defined organizing as making provision for the structuring of
activities and relationships within the firm and also the recruiting, evaluation, and training
of personnel.
According to Fayol, commanding as a managerial function concerned the personal
supervision of subordinates and involved inspiring them to put forth unified effort to
achieve objectives. Fayol emphasized the importance of managers understanding the
people who worked for them, setting a good example, treating subordinates in a manner
consistent with firm policy, delegating, and communicating through meetings and
conferences.
4
BRUNETEAUX J.B, Gestion des ressources humaines et communication, PUCAC. P. 26
Licience en Gestion des Ressources Humaines
12
Colin Lashe Achu
The managerial function of staffing involves manning the organization structure through
proper and effective selection, appraisal and development of the personnel to fill the roles
assigned to the employees/workforce. According to Theo Haimann, “Staffing pertains to
recruitment, selection, development and compensation of subordinates.”
2.1 Nature of Staffing Function
Staffing is an important managerial function- Staffing function is the most important
managerial act along with planning, organizing, directing and controlling. The operations of
these four functions depend upon the manpower which is available through staffing
function.
Staffing is a pervasive activity- As staffing function is carried out by all mangers and in
all types of concerns where business activities are carried out.
Staffing is a continuous activity- This is because staffing function continues throughout
the life of an organization due to the transfers and promotions that take place.
The basis of staffing function is efficient management of personnel- Human
resources can be efficiently managed by a system or proper procedure, that is,
recruitment, selection, placement, training and development, providing remuneration, etc.
Staffing helps in placing right men at the right job. It can be done effectively through
proper recruitment procedures and then finally selecting the most suitable candidate as
per the job requirements.
Staffing is performed by all managers depending upon the nature of business, size of
the company, qualifications and skills of managers, etc. In small companies, the top
management generally performs this function. In medium and large scale enterprises, it is
performed especially by the HR department of that concern.
Fayol saw the function of coordination as harmonizing all of the various activities of the
firm. Most other experts do not retain Fayol's coordination function as a separate function
Colin Lashe Achu
13
Licience en Gestion des Ressources Humaines
of management but regarded it as a necessary component of all the other management
functions. Fayol defined the control function in terms of ensuring that everything occurs
within the parameters of the plan and accompanying principles. The purpose of control
was to identify deviations from objectives and plans and to take corrective action.
Management pioneers such as George Terry, Harold Koontz, Cyril O'Donnell, and Ralph
Davis all published management texts in the 1950s that defined management as a process
consisting of a set of interdependent functions. Collectively, these and several other
management experts became identified with what came to be known as the process
school of management.
According to the process school, management is a distinct intellectual activity consisting of
several functions. The process theorists believe that all managers, regardless of their
industry, organization, or level of management, engage in the functions of management.
The process school of management became a dominant paradigm for studying
management and the functions of management became the most common way of
describing the nature of managerial work.
2.2 Human Resource Planning and Forecasting
Ageing worker populations in most western countries and growing demands for qualified
workers in developing economies have underscored the importance of effective HR
Planning5. Today, the issue of ageing worker population has now become a reality in
developing countries. This has amplified the problem of few available qualified workers,
which makes the job of the HR manager even more complex.
Strategic HR planning being the process that identifies current and future HR needs for an
organization to achieve it goals, has to be an integral element that should not be left out
when planning is being debated. Human resources planning should serve as a link
between human resources management and the overall strategic plan of an organization.
5
Naveed Arshad Internship Report (HRM) Punjap spring 2010
Licience en Gestion des Ressources Humaines
14
Colin Lashe Achu
MIDENO seems to have concentrated on Strategic planning for integrated development of
the North West Region, without any emphasis on strategic planning of its HR. Like in the
case of most governmental and non governmental institutions in Cameroon, the
organisation does not actually carry out HR Planning and Forecasting. This lack of
strategic planning is limited is a serious handicap to optimal productivity as some services
seem to be overstretched, by cumulating the functions of the posts which are either
inexistent or temporally not functioning
In MIDENO the following activities surround the staffing function; recruitment, integration,
annual leave or vacation, advancement/reclassification, salary/wage procedures and
allowances.
2.3 Recruitment
This refers to the process of attracting, screening, and selecting qualified people for a job.
For some components of the recruitment process, mid- and large-size organizations often
retain professional recruiters or outsource some of the process to recruitment agencies. In
MIDENO like with most development agencies in Cameroon the recruitment process is not
outsourced. Top management carries out the entire recruitment process internally.
Initially the recruitment process is kick-started by departmental heads who notify the DG in
the case of vacancy. When the DG receives and visas the notification, it is forwarded to
the DAF. DAF receives it, and checks if there is already an employee in the organisation
that fits the profile, if not then he short lists candidates from the causal application bank.
The recruitment process starts with the following activities;

Nature of the job, in which case all tasks to be performed by the job holder are
listed. It may be a list of general tasks, or functions, and responsibilities of a
position.

Job analysis, is the process of describing and recording aspects of jobs and
specifying the skills and other requirements necessary to perform the job.
Colin Lashe Achu
15
Licience en Gestion des Ressources Humaines

Job description, which states the purpose and duties of the post, It may often
include to whom the position reports, specifications such as the qualifications or
skills needed by the person in the job, or a salary range

Job specification specifies the characteristics and qualities looked for in the
applicant to fill the post.
In other organisations the next step will be job advertisement to call for applicants to
tender in their applications and resumes, however with MIDENO, the existing application
bank that contains causal applications is used to search and short list the most competent
candidates. Note however that in some cases there would be internal recruitment when
existing employees with the right profile are nominated to be recruited for the vacant post
in the organisation. This has a positive effect on the working climate and at the same time
motivates employees.
After a pre-selection of the most competent candidates, top management would go further
to screen for the very best by calling in the candidates to come for a written and/or oral
test.
The following elements are taken into account in addition to competence of the candidate,
with regards to the candidate’s profile;
 Age
 Physical characteristics, health, family and local ties
 Disposition to work
 Qualification; that is, general education, vocational qualification etc.
 Work experience
 Special requirements
2.3.1 Employment Selection Procedures
Selection is the next step in recruitment, in which a decision is taken on making an offer of
employment to the most appropriate candidate that suits the job opening. In taking the final
decision during the selection process the guiding concept is “equal opportunities” (thereby
Colin Lashe Achu
16
Licience en Gestion des Ressources Humaines
giving equal chances to all applicants to apply and be selected for jobs offered by
MIDENO)
An offer of employment in the form of a letter is addressed and sent to the candidate
concerned. Upon receiving the contract and accepting the offer with the conditions
stipulated, the candidate is provided an employment contract by the DAF. The candidate
reads carefully through the employment contract, should the contract meet his aspirations,
he then signs and hands it to the DAF.
There is no salary negotiation since MIDENO follows the national salary bareme for
agricultural workers. This means that the candidate will not be disadvantage as is the case
in organisations where there is salary negotiation.
The employment contract is then forwarded to the DG for signature. After the DG has
signed he sends it back to DAF, who requests the candidate then fulfils all conditions for
post recruitment, by providing a number of certified documents that include

A medical certificate

A certificate of non conviction

Certified copies of all certificates taken into consideration during the recruitment
process.
Finally the DAF establishes a Certificat de Prise de Service (Certificate of assumption of
duty), when the candidate effectively starts work.
2.3.2 Integration into the Organisation
The new employee is familiarised to his/her new working environment. The integration
process starts by introducing him/her to the other personnel, that is, hierarchy,
collaborators and subordinates.
If need be there is on the job training offered to new employee by associating him/her to
an older worker. Formal training was used in the past to improve employee performance
Colin Lashe Achu
17
Licience en Gestion des Ressources Humaines
and some workers even went for further studies abroad. However, due to the cost involved
this is not common today, short training sessions be they at the P.M.O and other MIDENO
sites or even out of the province are organised to continually update the skills of MIDENO
workers. An example is the training of workers when a new software is acquired for
personnel management or accounting.
2.3.3 Permission
Permission is given to employees when there have urgent of time for private activities.
Since permission is granted for the employee to carry out private activities it is usually
deducted for leave so that the employees do not abuse the system and the organisation
does not suffer from lost working hours or days. Some of the permission is inevitable and
consequently is not deductible from leave; this is the case with permission on the loss of a
first decree relation, paternity leave (3 days) and maternity leave (14 weeks), marriage and
sick leave.
2.3.4 Annual Leave or Vacation
Leave is an official permission given to the employee of an organisation to have a period
of retreat and rest from the activities on the organisation. This will permit him/her to rest
and recover mentally and physically from activities in the organisation.
The DAF works in collaboration service heads to draw and plan leave for the whole
organisation. The employees have to apply for leave through the DAF to the DG, upon
receiving it the DG decides and sends the application to the DAF for execution.
Upon approval of annual leave, the DAF sends a typed copy of the leave stating

the year of leave

the number of days (reducing the number of deductible days from permissions
given to the employee).
Colin Lashe Achu
18
Licience en Gestion des Ressources Humaines
A copy of the leave letter is send to the employee while another copy is filed in the
employees records.
2.3.5 Advancement and Reclassification of workers
Employees are advanced with longevity in the organisation, as they spend more time in
the organisation they are reclassified and they enjoy salary increase, this is an activity that
encourages workers to remain devoted and dedicated to the organisation. Advancement
also motivates the workers and pushes them to work harder.
With training and development the worker who obtains new training (recognised by
diplomas and certificates) is reclassified. This also motivates the employees to seek to
better performance in serving the organisation through further training. Reclassification
also comes with increase in salaries.
Note should be taken that MIDENO being an integrated rural development organisation
uses the salary scale accepted through collective convention by workers of the agricultural
sector.
2.3.6 Performance management
Setting performance standards and expectations: In MIDENO performance standards and
evaluation of employees are set at the level of the various services and the reports are
forwarded to DAF. This gives a more qualitative staff performance appraisal, but makes it
difficult to objectively grade all workers on the same scale.
Employee compensation and benefits: Based on staff appraisal reports employees are
given compensations and benefits for extra efforts put into the work of the organisation.
Examples of compensation for work well did include balance sheet allowance, etc.
Organisational Career Management: Career management is followed up by the DAF and
approved by the DG. Promotions, transfers and demotions are some of the elements that
constitute career management. A few of the employees are civil servants that are sent to
Colin Lashe Achu
19
Licience en Gestion des Ressources Humaines
MIDENO by the state on secondment. While the rest are directly employed by MIDENO
and work for the organisation in its P.M.O or its other structures (TDCs, DMIRD Wum
etc.)Transfers are not common since the activities of MIDENO are limited to the North
West Region, but promotions to encourage hardworking staff and demotions to punish
those who are less motivated is a reality.
In some cases employee job changes do not include promotion, transfer or demotion. Job
enrichment and job enlargement is used to continuously motivate those workers who need
urgent boasting before the approaches listed above.
2.3.7 Critical analysis of HR
In trying to carry out a critical analysis of the HR function it would be good to approach the
issue holistically. This means that we have to look at all aspects on the HR environment,
both internally and externally. This can be done easily by performing a simple and
summarised (Strengths, Weakness, Opportunities and Threats).
2.3.7.1 SWOT Analysis
Strengths

Fulfilment of Local development needs; the NWDA is an authority established to
carry out and coordinate integrated rural development of the North West Region, no
other single development organisation has this mandate.

Sufficient Funds; the NWDA authority has in most cases been provided sufficient
funds to initially design and implement its projects, today it is being provided funds
to act as supervisory authority for its projects.

Assets and Resources; it has a large number acquired with its 30 years of
existence. A newly built imposing structure to host it and its projects, a number of
estates and TDCs and a fully functional garage in WUM with food processing
machines.

Fully supported by GOC; the Government of Cameroon is willing to provide all
needed resources to MIDENO to carry out its activities of project design and
supervision.
Colin Lashe Achu
20
Licience en Gestion des Ressources Humaines

Covering more than one development sectors; MIDENO covers sectors of
development like agriculture, rural road construction and rehabilitation, microfinance
and agricultural research.

NWDA authority is established by the government and financed by many
international donor organisations.

Capabilities, TEVTA is capable to develop and run projects according to
international standards. Examples include MIDENO Phase I, Phase II-R and GPDERUDEP. More projects are in the authority’s brief case, with some already
having approved Terms Of Reference.

Competitive advantage; MIDENO has full cooperation of the rural populace who are
in most cases willing to contribute to project realisations by providing local labour
and materials at reduced cost or even free of charge.
Weaknesses

Lack of staff training programs; the training program in the NDWA is not running
managed/properly. There is need to continuously upgrade the skills of the
employees of MIDENO. There is no official strategic planning of training, it seems
that the few cases of training is by accident, it is incumbent on top management to
see the need for formal staff training and not limit itself to on the job training.

Limited number of employees; most of employees working under MIDENO seem to
be cumulating more than one post; this makes their work tedious and cumbersome
and thereby reduces productivity.

Unemployment of factors of production; so many assets of the authority lies in ruins,
some of which can be repaired while others liquated. As a matter of fact efforts
have been made by the BOD to repair some of the old trucks of the Authority to
improve on its self generated income. However other assets which are not worth
repairing should be liquidated.

MIDENO is not utilizing its resources fully. Just like many organisations which have
lots of land, labour and capital but which are underutilised. It should be made known
to the GOC that the constant delays in disbursing funds for operating costs of the
organisation has heavy repercussions on the efficient management of available
resources.
Colin Lashe Achu
21
Licience en Gestion des Ressources Humaines

Inadequate use of IT; In the era of information technology where everyone forced to
get into information technology and computerizing their activities, so many of their
activities are still manual. Even though efforts have been made to acquire
accounting software, and pay roll software, stock management is still essentially
manual and consequently cumbersome, making it difficult to easily establish critical
stock limit as would be the case with a computerised system.
Opportunities

Upcoming trends; of decentralisation will give the authority added advantage in
local development efforts especially with the long period of experience it already
has.

Development of new technology; this includes ICTs with new concepts like MIS
(Marketing Information Systems) and other Information Systems that could be
useful to rural development stakeholders.

Recent government effort to revamp the cocoa and coffee sector; this should renew
the importance of the initially MIDENO projects.
Threats

Instability of economy of Cameroon; the inability of the country to attain double digit
growth rates has made project funding not an absolution certainty especially for
finances expected from the GOC.

Non-availability of specialised skilled employees; even though the project has been
there for about 30 years, we must say that employees with a qualification of
integrated rural development in Africa are rare to come by. This implies that it would
be difficult to increase the staff strength or replace the existing staff when they are
due retirement.

Brain drain; from the region in particular and the country in general of skilled labour
has a major impact on productivity. Employees may shift to other regions or
countries because of low wages and unsatisfied working conditions.
Colin Lashe Achu
22
Licience en Gestion des Ressources Humaines
CHAPTER THREE
3.0
ACTIVITIES CARRIED OUT
3.1 The Communication Unit
We started the internship at the Communication Unit and had orientation and introduction
to the organisation’s functioning for one week. We were provided with documentation to
read and come back to discussed with the Head of the Unit and his collaborator on the
following;

The role of MIDENO in Rural Development: Herein we discussed the evolution of
the organisation from its creation to the various projects designed and implemented
by the organisation or, as is the case now, implemented by the project
implementing bodies.

The importance of communication in development: we also discussed on the
significance of communication in local development efforts. This is in terms of given
the local populace information on development opportunities available and
providing funding bodies with tangible justification of the utilisation of development
funds.

The place of photography in communication: we enumerated the types of
photography (still and motion pictures), then discussed on the importance of
photography in local development efforts. We concluded that because of the
importance of photography as a means to authenticate development projects, it
would not be good to external the service, since it is very necessary to the
communication unit in particularly and the integrated rural development organisation
in general.
We were then provided with a customised tentative plan of activities or individual time
table (see annexes) that contained the areas that we had to see or discuss with our
industrial based supervisor and other staff during the internship period. The next office was
in the Department of Administration and Finance. Here we were introduced to the Director
and his collaborators and then the Head of the communication officially handed us over to
our industrial based supervisor. We were then given a brief introduction to the working of
Colin Lashe Achu
23
Licience en Gestion des Ressources Humaines
the department and the HR available told to be free to ask for what ever information and
material that we need to facilitate our internship.
3.2 Direction of Administration and Finance
At the office of the Service of Administration and finance we carried out a number of
activities, the most important ones related to HR which we shall present here included
calculations of the pay roll and terminal benefits for workers leaving MIDENO (voluntarily
or on retirement)
3.2.1 Service of Administration and Finance
3.2.1.1 Calculations of the pay roll
The calculations of the pay role were initially computed manually and recorded in the
DIPE. Today the raw data is imputed in the computer and a specialised program called
Ceil Paye 10.00 does the calculations and produces a pay slip (see annexes for sample)
however the Employee Salary Record is still computed manually and filled in by hand to
the DIPE Sheet. We have attached a copy of the DIPE sheet at the annexes and the
computations are herein explained.
Computing allowances and salary deductions
In order to make calculations for the pay roll a number of elements have to be established;
the basic salary, allowances, the gross taxable, non taxable, gross salary deductions and
the net salary have to be determined.
Basic Salary; The basic salary is extracted from the employment letter and in MIDENO
salaries are not negotiated but applied according to echelon and category as referred from
the bareme of salaries of the agricultural sector as established by their collective
convention.
Colin Lashe Achu
24
Licience en Gestion des Ressources Humaines
Allowances; These are financial increments added to the base salary to compensate for
extra work provided and ease the employees’ productive efforts. The allowances allocated
to MIDENO employees are presented below and the proportion which is taxed is cited.
Note that not all allowances are allocated to all employees; most of the allowances are
given only to middle and top management staff.

Duty Allowance; it is attributed to top management that is those who are duty post
holders and is 100% taxable

Technical Allowance; this is given to those whose post requires specialised or
technical activities and is 100% taxable

Telephone Allowance; it is provided to middle and top management staff to facilitate
communication, it is 100% taxable.

Rent Allowance; this is provided to top management to ensure that the live in a
secure environment and help reduce their cost of living, while meeting up with their
living standard (15% is taxable).

Electricity Allowance; It is provided to top management to help them meet the cost
of their living standard (4% is taxable).

Water Allowance; It is also provided to top management to help them meet the cost
of their living standard (2% is taxable).

Transport Allowance; this is provided to facilitate movements of top and middle
management especially to and from work (10% taxable).

Entertainment Allowance; It is provided to top management to permit that receive
guest with dignity and avoid using their private funds or that of the organisation to
receive office guests (10% taxable)

Seniority bonus; it is a percentage of the total taxable salary and it increases by 2%
each year of service but no seniority bonus will be entitle to any staff for the 1st two
years in service.

We can use these elements to compute the net salary for a fictitious worker Mr.
James ACHU who was employed as a staff of middle management since 2007; his
monthly basic salary is 158,600Fcfa and has the following allowances:
Colin Lashe Achu
25
Licience en Gestion des Ressources Humaines
Description
Amount
Basic Salary
158 600
Duty allowance
20 000
Technical allowance
15 000
Telephone allowance
5 000
Transport allowance
10 000
Rent allowance 25% of BS
39 650
Seniority bonus (6% of 205550)
12 333Fcfa
This is summarized as below:
Description and Taxable
portion
Amount Fcfa
Basic salary (100%)
Taxable
Non-taxable
amount Fcfa
salary Fcfa
158 600
158 600
-
Rent (15%)
39 650
5 948
33702
Transport (10%)
10 000
1 000
9000
Telephone Allowance (100%)
5 000
5 000
-
Technical Allowance (100%)
15 000
15 000
-
Duty Allowance (100%)
20000
20 000
-
Seniority Bonus (100%)
(6% of 205548)
12 333
-
Gross Taxable Salary
217 881
Gross Non Taxable Salary
42702
Now we will compute all the necessary deductions then total it, in order to minus it from the
Gross salary to obtain our net salary. In other words
Net Salary = Gross salary – total of deductions
The deductions are calculated as follows:
Colin Lashe Achu
26
Licience en Gestion des Ressources Humaines
In order to work out the PIT we need to determine the Annual Gross Taxable Salary
(AGTS), effect the deductions, get the various percentages of the various portions and
then divide by 12 to bring it back to monthly PIT.
(12 × 217 881Fcfa)
AGTS
2 614 572Fcfa
Deductions
Tax rebate
(500 000Fcfa)
-
500 000Fcfa
Abattement (30%* 2 614 572Fcfa)
-
784 372Fcfa
CNPS
-
73 208Fcfa
(2.8%*2 614 560Fcfa)
NAGTS
1 256 992Fcfa
Percentages of the various portions of the NAGTS;
% of various portions of the NAGTS
Amount
1Fcfa to 2millionFcfa (10%)
125 699Fcfa
2millionFcfa to 3millionFcfa (15%)
0Fcfa
3millionFcfa to 5millionFcfa (25%)
0Fcfa
5millionFcfa and above (35%)
0Fcfa
Total PIT
125 699Fcfa
Monthly PIT (125 699Fcfa ÷ 12)
= 10 475Fcfa
Monthly CAC (10% × 10475 FRS)
= 1 048Fcfa
Table of Deductions
Deduction
Rate
Working
Total Fcfa
PIT
NAGTS × % of Range
CAC
10% of PIT
10% × 10 475Fcfa
1 048
LBT
1% of GTS
1% × 217 880Fcfa
2 179
CRTV
Range
200 001Fcfa to 300 000Fcfa
3 250
NSIF/CNPS
2.8% of GTS
2.8% × 217 880Fcfa
6 101
LDT
Range
200 001Fcfa to 250 000Fcfa
1 500
TUD
1% of BS
1% × 158 600Fcfa
1 586
Already computed above
Total
Colin Lashe Achu
10 475
26 138
27
Licience en Gestion des Ressources Humaines
Following the formula above (Net Salary = Gross salary – total of deductions)
Description
Amount Fcfa
Gross Salary
260 583
Deductions
26 138
Net Salary
234 445
(Two hundred and thirty four thousand four hundred and forty five francs)
Some precisions have to be made on the above mentioned components of deductions;
NSIF/CNPS: This is 2.8% of the Gross Taxable Salary (GTS). There is a ceiling is for
calculations on CNPS dues which is 300 000Fcfa per month or 3 600 000Fcfa a year.
Land bank tax (LBT): It is 1% of Gross Taxable Salary (GTS)
Trade Union Dues (TUD): This is 1% of the Basic Salary (BS).
Additional Council Tax (CAC): This is 10% of the Personal Income Tax (PIT). It is only
deducted from those staff who earn above 62 000Fcfa and above per month.
Local Development Tax (LDT): This is deducted from workers whose monthly GTS is
above 62 000Fcfa. It is derived from the following range:

62,001Fcfa to 75,000Fcfa =
250Fcfa

75,001Fcfa to 100,000Fcfa =
500Fcfa

100,001Fcfato 125,000Fcfa =
750Fcfa

125,001Fcfa to 150,000Fcfa = 1 000Fcfa

150,001Fcfa to 200,000Fcfa = 1 250Fcfa

200,001Fcfa to 250,000Fcfa = 1 500Fcfa

250,001Fcfa to 300,000Fcfa = 2 000Fcfa

300,001Fcfa to 500,000Fcfa = 2 250Fcfa

500,001Fcfa and above
Colin Lashe Achu
= 2 500Fcfa
28
Licience en Gestion des Ressources Humaines
Cameroon Radio Television (CRTV); This is paid by employees whose monthly GTS is
62 000Fcfa and above; the deduction is carried out following the ranges below;

62 000Fcfa to < 100 000Fcfa =
750 Fcfa

100 000Fcfa to < 200 000Fcfa = 1 950 Fcfa

200 000Fcfa to < 300 000Fcfa = 3 250 Fcfa

300 000Fcfa to < 400 000Fcfa = 4 550 Fcfa

400 000Fcfa to < 500 000Fcfa = 5 850 Fcfa

500 000Fcfa to < 600 000Fcfa = 7 150 Fcfa

600 000Fcfa to < 700 000Fcfa = 8 450 Fcfa

700 000Fcfa to < 800 000Fcfa = 9 750 Fcfa

800 000Fcfa to < 900 000Fcfa = 11 050 Fcfa

900 000Fcfa to <1 000 000Fcfa = 12 350 Fcfa

1 000 000Fcfa and above
= 13 000Fcfa
At the end of every month the summary of all deductions made on the salaries of all
employees is inputted into the DIPE (Document d’Information sur le Personnelle Employé).
This document is used for tax declaration which is usually done on or before the 15th of
the next month, else penalties are paid. An example of the DIPE for MIDENO is found in
the annexes.
3.2.1.2 Budget Execution and Realisation
We can briefly define a budget as an itemized summary of estimated or intended
expenditures for a given period along with proposals for financing them6. In MIDENO
budgetary cards are opened for each for each budgetary head for income and expenditure
in an effort to execute the budget following laid down procedures.
At the end of every semester the level of budget execution is evaluated and presented in a
report. A brief example of the level budget realisation is herein presented.
6
DONNEL, James H et al. Fundamentals of Management , Homewood Illinois,1987
Licience en Gestion des Ressources Humaines
29
Colin Lashe Achu
Example of budget realisation report
S/N
Output
Budgeted
Realised
1
Hold BOD Meeting
2
Staff salaries
3
Road Construction
4
Variance
% Realised
3
2
-1
66.6
12
10
-2
83
15 km
12 km
-3
80
Train interns
21
26
5
123.8
5
TUD
12
12
0
100
6
Stationary
20
14
-6
71
7
Fuel
10 000
8 571
-1429
85.7
Remark
3.2.1.3 Terminal Benefits
We also assisted in the calculation of terminal benefits for workers whose employment
contract had come to an end or who had ended their contract. Three elements were
needed to compute the terminal benefits viz;
1. Terminal Benefits
2. Severance or good separation pay
3. Leave pay
For severance pay the same amount that has been calculated for terminal benefits is
simply copied to good separation. It is then left for top management to confirm the amount
or modified it depending on the attitude of the worker to the organisation during his/her
period of service.
For purposes of demonstration we shall use, a fictitious employee and arbitrary amounts
as we compute below;
Mr. James Achu is a former worker of MIDENO. He was employed on the 2 nd of April 1998
and worked till the 13 of September 2010
Colin Lashe Achu
30
Licience en Gestion des Ressources Humaines
Assumptions taken into consideration:

His monthly gross salary in 2008 was 210 725 Fcfa

His monthly gross salary in 2009 was 215 930 Fcfa

His monthly gross salary in 2010 was 218 002 Fcfa

He did not go on leave in 2008, 2009 and 2010

In 2008 he took five days permission,
In 2009 he took four days permission
In 2010 he took six days permission which were all deductible from his annual
leave.
We will follow three steps to compute the three elements of the terminal benefits.
1. Gross Salary (GS) for the last 12 months of working.
S/N
Year
Month
Gross Salary (Fcfa)
1
2009 October
215 930
2
2009 November
215 930
3
2009 December
215 930
4
2010 January
218 002
5
2010 February
218 002
6
2010 March
218 002
7
2010 April
218 002
8
2010 May
218 002
9
2010 June
218 002
10
2010 July
218 002
11
2010 August
218 002
12
2010 September
94 468
Total
2 486 274
Average GS =
2,486,274
12
= 207 190 Fcfa
Colin Lashe Achu
31
Licience en Gestion des Ressources Humaines
2. Number of years in service
S/N
Description
Total
1
from 02/04/08 to 13/09/10
12 years 5 Months
Computing of terminal benefits
S/N
Period
Average G.S
Years
Percentage
Total Fcfa
1
1st 5 years
207,190 ×
5
×
25%
2
2nd 5 years
207,190 ×
5
×
30%
3
3rd 5years
207,190 ×
2.4
×
35%
258 988
310 785
174 040
743 813
Total
3. Leave Pay
S/N
Year
Amount Fcfa
1
2008
2 528 700
2
2009
2 591 160
3
2010
1 744 016
Total
6 863 876
3.1 Deductible permissions
S/N
Days
Year
1
5
2008
2
4
2009
3
6
2010
Workings
5
4
6
30
30
30
 210 725
 215 930
 218 002
Total
Colin Lashe Achu
Amount Fcfa
35 121
28 791
43 600
107 512
32
Licience en Gestion des Ressources Humaines
Difference =
6 863 876
- 107 512
Total =
6 756 364
Therefore leave pay = 1
16
of 6 756 364 = 422 273Fcfa
Summary of terminal Benefits
S/N
Description
Amount Fcfa
1 Terminal Benefits
743 813
2 Good Separation
743 813
3 Leave pay
422 273
Total
1 909 899
Grand Total = 1 909 899 Fcfa (One million nine hundred and nine thousand eight
hundred and ninety nine francs).
3.2.1.4 Statement of Wages
We also saw how to prepare a statement of wages for a worker who had gone one
retirement or stopped working with the organisation. It contains the monthly salaries and
the 7% contributions by the employee and employer to the NSIF/CNPS, with the DIPE
reference number to show the source documents from where the calculations have been
obtained. Herein attached is a modified computation which breaks down the contributions
of the two stakeholders (that is, the employee 2.8% and the employer 4.2% of the gross
monthly salary but limited to a ceiling salary of 300 000 fcfa.)
The statement of wages is one of the documents requested by the NSIF/CNPS for those
workers that are due retirement benefits. Some of the other documents that are needed
include the CNPS booklet, the certificate of service, and ten payslips (see sample of
payslip for fictitious worker generated by Ceil Paye 10.00 software) for the last five years.
3.2.2 The Stores
At the level of the stores we assisted the stores account to carry out a complete inventory
of all items which were at the stores at the time. Most of the items were mostly
consumables such as office accessories, fertilizers and publicity gadgets.
Colin Lashe Achu
Licience en Gestion des Ressources Humaines
33
In MIDENO, the stores accountant is a civil servant seconded from the ministry of finance.
It is his place to ensure that the material obtained by MIDENO is properly stored and
efficiently utilised. It should also be mentioned that the vote holder is the only person who
takes decisions on what material quantity, quality and purpose of the purchasing goods.
The following documents are used by the stores accountant to record and trace the
movement of materials or assets acquired by MIDENO;

Ordre d’Entre; this is a source document used to record the incoming of materials
using stores accounting codes.

Ordre Sortie; this source document is used to record all outgoing of consumables
using stores accounting codes.

Auxiliary Book Consumption; this ledger is divided in to sections of each type of
materials.

Etat Appréciatif ; records all elements ordres d’entrées and ordres de sorties,
chronologically under the various item columns strictly respecting the
stores
accounting codes. It should be noted that all non consumables do not enter into the
ordre sortie, but are copied directly into the Journal and the General Ledger
3.2.2.1 Acquisition of Materials
For materials acquired to be delivered to MIDENO there are some regulations. If the
material being delivered is less than 200 000Fcfa, the store accountant is authorized to
receive it but those above 200 000Fcfa should be receive by a commission that will be
constituted for that purpose.
In order to acquire material for the Organisation regulations have to be followed as well. It
is initiated by requisition from a department, a service or a staff. Potential suppliers are
called up to present proforma invoices to the DG. The vote holder selects the most
appropriate proforma invoice minding the prices and quality of goods proposed, then a
Local Purchase Order (LPO) is prepared by an accounting officer from the proforma
invoice and issued to the supplier who uses its
as TOR. In supplying the materials
requested the supplier prepares a bill. All goods are supplied together with the delivery
note which is received and verified by the stores accountant or a commission (for supplies
Colin Lashe Achu
34
Licience en Gestion des Ressources Humaines
above 200 000Fcfa). The delivery note is signed in acknowledgement of material supplied
with strict respect of the TOR.
The stores accountant upon receiving the goods, records it in a source document called an
ordre d’entrée. As the goods enters in to the store, they are codified using the accounting
codes and entered in to the auxiliary book of consumption and stock bin cards for each
item and placed or attached to the various shelves where the items are stored.
3.2.2.2 Issuing materials from the store
When a service is in need of materials, the member of staff concerned applies for it by
filling a form known as requisition note known in French as ‘Demand de Materiel’. It is then
forwarded to the DG for approval. After approval by the DG, it is taken to the stores
accountant where the materials will be issued and the receiver signs out the supplied
items. The stores accountant also signs and the quantity of materials withdraw is then be
posted in to the Bin cards, Auxiliary Book of Consumption and ordre sortie.
3.2.3 Departmental staff meetings
We, the interns attended two staff meetings for the Department of Administration and
Finance for the Months of June and August. At these meetings we followed up the monthly
report of activities of the various services, propositions where made for the proper
functioning of the department.
3.2.4 Social issues
As concerns social matters, one of the interns lost the mother during the internship period.
The interns decided to accompany her for the removal of the corpse at the Akum Catholic
hospital and then attended mass at Santa Akum, followed by Burial in Santa Njong.
Colin Lashe Achu
35
Licience en Gestion des Ressources Humaines
CHAPTER FOUR
4.0
EVALUATION AND ASSESSMENT
During the eight weeks that we spent at MIDENO we had a wealth of experience on
working life in a formal organisation. We were able to practice in other to acquire the right
working habits form experienced workers. So many aspects of school life and knowledge
acquired at school were put to test. We were able to see the difference between the theory
acquired at school and practical realities on the field.
We had the luck of access to a few text books made out of a private collection of at the
Service of Administration and Finance. The books on Finance and Management served as
reference documents when we were in doubt and permitted us to revise and improve on
the knowledge we had obtained in our various schools.
It goes without saying that the mix of us interns from various schools and various
specialities in the area of Management and Finance gave us the opportunity to fine tune
each others potentials in the area of communicating knowledge and share new ideas. In
short, we were able to synchronise knowledge from different areas of study and different
universities to produce work that would otherwise not have been possible had we been
working individually.
However, we noted the following difficulties we came across during the internship period.
We had general problems when it came to logistics. In so many instances we had to move
seats from one office to another and even from one floor to another. This retarded
meetings short meetings and discussions that interns had in offices other than that which
they were assigned to. There were also problems on the quantity and quality of computers
available. With the number of computers limited in number even for the staff of MIDENO, it
was difficult for the interns to have computers to practise aspects for which they had
received training. This meant that they did not have the opportunity to interiorise all that
they had received as training.
Colin Lashe Achu
36
Licience en Gestion des Ressources Humaines
4.1 Recommendation for Improvement
Considering that the difficulties experienced at the level of obtaining this internship and
effectively carrying it out, our recommendation will be double fold. We start with
recommendations directed to the school and then recommendations to the host
organisation.
We plead for the school authorities to extend an arm of the office of internships to the Main
campus of Nkolbisson, moving to and fro to the Ekonou campus for issues concerning the
internships is not only time consuming and distracting but also expensive. Moreover, it
should be made mandatory to the office of internships to start handing in recommendation
letters for internship to interns to forward to the institutions to want to apply for internships
as soon as the school year begins. They should not wait till students are preparing to go
for Christmas break before they start having meetings with students and informing them on
what to do.
To MIDENO the host organisation where the internship was carried out, we would advise
management to increase the number of computers available to the staff and repair the old
ones to place at the level of the students to permit them practise what they learn during
their training. We also recommend that training of existing workers should be included in
the strategic planning of the organisation. It is clear that training is expensive, but with
certain aspects like knowledge on information and Communication Technologies, it is
important to include in their recruitment policy, the recruitment of at least one staff member
who is an IT expert to be in charge of the computer hardware and software. He/She could
also carry out indoor training of staff on a continuous basis to regularly update their IT
skills.
It would also be great to create a library and associated it with the achieves in order to
properly cater for the vast amount of documents found at the level of the PMO but which
up till now are not properly organised. This will not only give the employees access to the
documentation but also to students, researchers and why not the population of the North
West Region.
Colin Lashe Achu
37
Licience en Gestion des Ressources Humaines
It would also be important to network the computers of all the offices at the PMO to
facilitate the transfer of information and one computer should be kept as a dedicated
server for backup of all documents against unforeseen circumstances. The organisation’s
data is also vulnerable since their Personal Computers (PCs) do not have recent and upto-date antiviral software. The fact that the organisation has not also connected all its
computers to the internet means that the antivirus programs existing cannot be regularly
updated. More so, some offices like that of the Service of Administration and Finance need
this facility (the internet) to declare National Social Insurance Dues.
4.2 Conclusion
The Industrial placement at MIDENO was fruitful since we were able learn a lot from the
various services that we visited. Generally we were able to gather useful working and
practical experience in running organisations, while specifically we were able to link
theoretical and real life scenarios on the management of HR. We were able to confirm that
the HR component of any organisation remains the lone variable that can increase
productivity without limits.
Colin Lashe Achu
38
Licience en Gestion des Ressources Humaines
REFERENCES
BRUNETEAUX J.B, Gestion des ressources humaines et communication, PUCAC 2009
Donnel, James H. et al: Fundamentals of Management 4 ed. Homewood, Illinois,1987
MIDENO Project Phase I: Programme and Achievements MIDENO Nov. 1990
Naveed Arshad Internship Report (HRM) Punjap, Spring 2010
North West Development Update, quarterly publications of MIDENO, 2006 to 2008
Colin Lashe Achu
39
Licience en Gestion des Ressources Humaines
ANNEXES
Colin Lashe Achu
40
Licience en Gestion des Ressources Humaines
NORTH WEST DEVELOPMENT AUTHORITY (NWDA)
SUMMARY OF TAXES (DIPE) FOR JUNE 2011
PMO
Civil Servants
Total
Amount
Personal Income Tax (PIT)
Additional Council Tax (CAC)
Audio visual Tax (CRTV)
Local Development Tax (LDT)
10% LDT
National Employment Fund (1%* GTS)
LAND BANK TAX (LBT)
Employee Contribution (1%)
Employer’s Contribution (1%)
GROSS TAXABLE SALARY
TOTAL
Colin Lashe Achu
41
Licience en Gestion des Ressources Humaines
LOCATION OF PROJECT MANAGEMENT OFFICE (P.M.O)
New
MIDENO
BUILDING
To Veterinary Junction
Finance
Building
Public
Divisional
Security
Officer
Bamenda
Bamenda
II
Linguistic
P.M.O
MIDENO
Center
Bamenda
Administrative
Colin Lashe Achu
To T. Junction
garage
42
Ayaba Hotel
Licience en Gestion des Ressources Humaines
Colin Lashe Achu
43
Licience en Gestion des Ressources Humaines
STATEMENT OF WAGES FOR JAMES ACHU
Remark Ref of
Year (A)
Month (B)
Gross Monthly Salary (C)
Total = 7% of C
2000 January
178 678
12507
2000 February
178 678
12507
2000 March
178 678
12507
2000 April
178 678
12507
2000 May
178 678
12507
2000 June
178 678
12507
2000 July
178 678
12507
2000 August
178 678
12507
2000 September
178 678
12507
2000 October
178 678
12507
2000 November
178 678
12507
2000 December
178 678
12507
2001 January
178 678
12507
2001 February
178 678
12507
2001 March
178 678
12507
2001 April
178 678
12507
2001 May
178 678
12507
2001 June
178 678
12507
2001 July
198 783
13915
2001 August
198 783
13915
2001 September
198 783
13915
2001 October
198 783
13915
2001 November
198 783
13915
2001 December
198 783
13915
2002 January
198 783
13915
2002 February
198 783
13915
2002 March
198 783
13915
2002 April
198 783
13915
Colin Lashe Achu
44
Payment of DIPE
Licience en Gestion des Ressources Humaines
2002 May
198 783
13915
2002 June
198 783
13915
2002 July
198 783
13915
2002 August
198 783
13915
2002 September
198 783
13915
2002 October
198 783
13915
2002 November
198 783
13915
2002 December
198 783
13915
2003 January
198 783
13915
2003 February
198 783
13915
2003 March
198 783
13915
2003 April
201 234
14086
2003 May
201 234
14086
2003 June
201 234
14086
2003 July
201 234
14086
2003 August
201 234
14086
2003 September
201 234
14086
2003 October
201 234
14086
2003 November
201 234
14086
2003 December
201 234
14086
2004 January
201 234
14086
2004 February
201 234
14086
2004 March
201 234
14086
2004 April
201 234
14086
2004 May
201 234
14086
2004 June
201 234
14086
2004 July
201 234
14086
2004 August
201 234
14086
2004 September
201 234
14086
2004 October
201 234
14086
2004 November
201 234
14086
2004 December
215 678
15097
2005 January
215 678
15097
2005 February
215 678
15097
Colin Lashe Achu
45
Licience en Gestion des Ressources Humaines
2005 March
215 678
15097
2005 April
215 678
15097
2005 May
215 678
15097
2005 June
215 678
15097
2005 July
215 678
15097
2005 August
215 678
15097
2005 September
215 678
15097
2005 October
215 678
15097
2005 November
215 678
15097
2005 December
215 678
15097
Done at ……………………..ON……………………….
SIGNATURE AND STAMP OF EMPLOYER
The contributable wage is the wage on the basis of which contribution of the old age
pension insurance are calculated. The ceiling is fixed to 3 600 000 francs per annum, that
is 300 000 francs a month. The following do not make part of the contributable wage;
travelling allowance, the canteen bonus, the bonus for dirt, the safety bonus the transport
bonus, the milk bonus for the purchase of implements, the bicycle bonus and the
representation bonus.
Colin Lashe Achu
46
Licience en Gestion des Ressources Humaines
ORGANISATIONAL CHART OF MIDENO (NWDA)
MINADER
FUNDERS
Board of Directors
Projects
Directorate General
Director General/Deputy
Director
1)
2)
3)
4)
5)
Secretariat
Internal
Auditor
Attaché
CU (3)
M&E
Unit (4)
Secretariat
SMC
(6)
SAF
(5)
Support Staff
Colin Lashe Achu
ABBREVIATIONS
Technical
Department
Department of
Administration and Finance
Secretariat
DMIRD
(1)
SPRF
(7)
Support
Staff
Modified and Approved in 2008
Source: Minutes of BOD meeting of 3rd October 2008 (MIDENO)
DPFS
(2)
SC/GI
(8)
SPFS
(9)
Licience 47
en Gestion des Ressources Humaines
Support
Staff
GP-DERUDEP
……………….
……………….
……………….
etc
1) Division of Maintenance of Infrastructure
and Rural Development
2) Division of Promotion of Farming System
3) Communication Unit
4) Monitoring and Evaluation Unit
5) Service of Administration and Finance
6) Service of Micro Credit
7) Service of Promotion of Rural Farmers
8) Service of Coordination/Gender Issues
9) Service of Promotion of Farming Systems
Chiefs of Centre
& Support Staff