Facilitate by: Mr. Ok Libounna
Director for Financial Affair,
Church World Service (CWS)
Share in 5 group and answer this question:
Group discussion to reflect on the real
experience of participant.
“How is your control to make sure the
effectiveness is applied in you organization?”
Identify need
Identify who will
take lead
responsibilities
Gather
Information
Draft Policy
Consult with
appropriate
funders/donors
Finalize and
approve policy
Implementation
Monitor review
and revise
Consider whether
procedure are
require
QuickBooks: Class, customer job
MYBO: Job(Budget analysis) report, Add-ons
Peachtree (Sage 50): Job management tools
Sun system
Annual,
Quarterly,
Monthly,
Weekly
From the annual log frame/ objectives plan…
Timeframe
Strategic Activities
Training course/
Refresher training
course
Detailed Activities
Responsible
Jan- Apr- July- OctTeam
Mar Jun Sept Dec
1- Course annually for
newly selected and
existing
2- Provide on going
support/coaching
service to particular
group
XX
X
X
XX
X
X
Learning
Team
X
Follow up
Team
 Clarity
 Timetable
 Budget
heading
 Estimating
cost
 Contingencies
 Forgotten
cost
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Executive Director
Program Manager
Project manager
Field Coordinator
Finance Manager
Accountant
Cashier
The following detail to be contained as:
 Voucher Number
 Project/Department
 Name of person payment is to be made to;
 Address of person the payment is to be made to;
 Date of purchase;
 Staff name, ID number (of staff completing the
voucher);
 Description of goods or service;
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Account code, Department code, Donor code……
Amount in figures (US Dollars or Cambodian
Riel);
Amount in words;
Signature, Name of person the voucher is
prepared by (with date);
Signature, Name of person the voucher is
Reviewed/Verified by (with date);
Signature, Name of person approving the
voucher (with date)
Signature, Name of person Received on the
voucher (with date)
……………etc…
The following detail are the kind of supporting
documents:
 Proposal (memorandum, request form…)
 Contract (construction, rental, partners, suppliers
…)
 Agreement (Donors, Government Agency…)
 Budgets.
 Quotation form (recommendation letter if required)
 Purchase order
 Invoice and Receipts (goods, services, …)
 Beneficiary list (with signature or thumb printed)
 Training ,workshop …participants list.
 Payroll documents (OT, tax, timesheet…)
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Evaluation report (contraction, building…)
Donor confirmation (memo, email
correspondence).
Acknowledgement of fund receipt (to
donors , from Partners).
Bank document:
◦ Credit advice.
◦ Bank statement.
◦ Check copy /scanned
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……………………etc..
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Some supporting document not clear/completed
properly (such as the same thump printed of
beneficiaries double or more than two with not have
the witnesses to ensure the transparency).
Not clear detail information contribute to the
beneficiaries such as the price , kg, head,
Lack of checking on the receipts before paying: wrong
calculation, can not find out by the 3rd party, and far
from Phnom Penh need to send back to correct.
Expenditures followed the proposal/cash requested?
Have quotation, Purchase order?…..
Correct to the existing budgeted? Compliance policies?
And for the term and condition from donors. Not only
implementers, the audit firm who signed the
agreement need to read the term and condition.
NGOs committed to producing reports in a timely
manner to a defined schedule:
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Monthly Financial Statements will be produced by
working day 16 of the following month. Variance
explanation need to prepare by the budget
holders.
Annual Financial Statements for Audit will be
produced after the fiscal year end. Distributed
audited report to Donors, Government…etc… by
three months after the fiscal year end.
Any specific donor reports will be produced in
accordance with the donor requirements.
Any Questions or
Comments?