World Bank & Government of Sindh
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WORLD BANK & GOVERNMENT OF SINDH NUTRITION SUPPORT PROGRAMME FOR SINDH – NSP FINANCE MANUAL
1 | P a g e Prepared by
Umair Azhar
Financial Management Specialist PREAMBLE
The purpose of the manual is to explain the financial management procedures for Projects financed by World Bank. World Bank being the Administrator, the rules related to disbursement of funds shall be governed by the report-based principle notified by the World Bank from time to time. In compliance with the Paris Declaration (harmonization of financial management systems), the Credit funds will be channeled through the Government systems therefore the project spending will be governed by the relevant statutes/set of rules promulgated by the Government of Pakistan1 or respective provincial governments (as the case may be).
Article-170 (1) of the Constitution enunciating the responsibility in relation to the accounts for the Federation and Provinces; empowers the Auditor General Pakistan to formulate principles and methods for public sector accounting. In pursuance of the provisions of Article-170, the Office of Auditor General prescribed the New Accounting Model (NAM) in the year 2000 stipulating the key principles of public sector accounting system (For further details on accounting principles and accounting controls, refer to Chapter 2 of APPM, 1999). NAM includes a Chart of Accounts (CoA) allowing for classification of financial transactions, while the Manual of Accounting Principles defines a broad framework for bookkeeping, concurrently assigning accounting and financial responsibilities.
Accounting Policies for Projects are provided in detail in Accounting Policies and Procedures Manual (APPM), summarily the policies relevant to project expenditure are:
The mode of payment shall be in accordance with the directions stipulated in Chapter 4 (APPM), requiring, ‘all claims for payment be duly prepared, approved by a delegated authority, certified and authorized, before payment can be issued'.
The basis of accounting shall be on cash or commitment basis With regard to
2 | P a g e recognition of expenditure, the expenditure shall be recognized upon payment of cash or on the date the cheque is issued; spending by projects shall be preceded by sanctioning of authorized expenditure by Finance Division/Department
ABBREVIATIONS
PIU : Project Implementation Unit
PPHI : People Primary Health Initiative
NGOs : Non-Government Organizations
AGS : Accountant General Sindh
DOH : Department of Health
FMR : Financial Monitoring Report
FD : Finance Department
GOP : Government of Pakistan
GOS : Government of Sindh
IDA : International Development Association
PKR : Pakistan Rupees
MoF : Ministry of Finance
MoU : Memorandum of Understanding
MNCH : Mother & New Born Child Health
MIS : Management Information System
AGPR : Accountant General of Pakistan
PIU : Project Implementation Unit
3 | P a g e PAD : Project Appraisal Document
PIP : Project Implementation Plan
SBP : State Bank of Pakistan
ToR : Terms of Reference
WB : World Bank
PC : Planning Commission
ADP : Annual Development Plan
P&D : Planning & Development
GLOSSARY TO THE KEY WORDS USED IN THE MANUAL
“Accounting Year”, “Year”, or “Financial Year” means the year commencing on 1st of July and ending on 31st of June.
“Auditor” means a firm of qualified Chartered Accountants appointed by Provincial Project Implementation Unit and by Government Of Sindh for auditing the project accounts.
“Bank” means a Scheduled Bank in which a separate account is opened to operate the project funds.
“PIU” means Project Implementation Unit created by Department Of Health for facilitating, implementing, coordinating and monitoring project activities at Provincial level.
“Project” means World Bank Nutrition Support Programme, (NSP).
“PIP” means Project Implementation Plan, including action plans, procedures and criteria for implementation of project.
4 | P a g e “Project Institutions” means NGOs and other Institutions related to Project, as defined in PIP, duly selected for support under the project.
“PPHI” means people Primary health Initiative to provide support to the District in facilitating, implementing, coordinating and monitoring the project at the District level.
“PC1” means the document that includes the project details and feasibilities along with MDGs prepared for approval of the development project.
Table of Contents
5 | P a g e A. Introduction
1.i. Overview
The objective of this Financial Management manual (FMM) is to strengthen the financial management performance of Nutrition Support Program Sindh (NSPS); reduce the cost of information development and sharing and is an attempt to mitigate the institutional memory losses resulting due to staff turnover. FMM is developed as a user friendly, easy to navigate and a self help guide to assist the project staff in effectively delivering on their financial management role. One of the issues faced in Projects is that the relevant rules on financial management have to be traced and retraced to various statute books and pronouncements making it onerous as well as time consuming for the staff, particularly those lacking prior project related experience, to initiate financial management in a timely and efficient manner, consequently influencing Project's fund utilization. Consultations with Projects and the World Bank suggested developing a self explanatory, easy to use, step by step guide to assist the Finance team NSPS.
1.ii. Purpose of the Manual FMM, adopting an unorthodox approach goes beyond description of relevant rules and procedures. It is a 'self-paced guide' designed to take the project staff virtually through the key steps of financial management in the Projects funded under GOS & IDA. The foremost challenge in developing this manual was to design a 'how to do' guide rather than 'what to do', as the former does not simply rely on literature review rather blends it with practitioners' experiences. Therefore the methodology adopted was a mix of:
Review of relevant literature (Rules, Guidebooks, Manuals of the World Bank and Government of Pakistan and respective Province)
Visits to Secretariat, Provincial Departments of Finance and Planning and Development to
6 | P a g e review business processes
Consultations with the Project Staff to identify issues faced in practice and
Consultations with the World Bank Staff to identify errors in submission of Withdrawal Applications, IUFRs and Annual Financial statements The Manual allows the users a navigational text based interface, while graphical representation illustrates different processes at a glance. Operationalization of FMM is envisaged to be strategized by blending the text book approach where experiences from other projects translated into case studies (providing solutions to pre-identified issues or common errors) will be shared with the participants in training workshops. Finally, wherever the user feels the need for further information, reference to relevant text in the book of statutes is offered in the manual, making it a reference point for all the applicable rules of the Bank as well as of the Government on Project financial management.
1.iii. Applicability of the Manual
This manual shall be applicable to Project Implementation Unit at Provincial Level and will only be used for Nutrition Support Program implemented by Government of Sindh. The rules, Policies and procedures illustrated in this manual are applicable only for this program and do not apply to any other Government transactions or project.
1.iv. The Objectives of the Manual
The Main objectives of the manual are to enhance transparency for approving and accounting of financial transactions in clear, Simple, User friendly and consistent form. The improve transparency would enable the management to actively use program financial statements as a management tool to improve accountability and to review policies and procedures for better implementation of the program.
1.v. Structure of the Manual The Financial Management Manual (FMM) is a step by step description of key areas of Project's fiscal operations. Section I introduces the manual to the user and explains the project design and implementation arrangements, along with program budget allocations, while the Section II describes the staffing arrangements in the finance
7 | P a g e section of the program and explains the hierarchy along with roles and responsibilities of the program accounts/ finance staff and further details the roles of The World Bank and project implementation Unit (PIU) with regards to financial management. Section III describes the prerequisites to financial management; provides a stepwise account (supported by flow charts) of how to fill out Withdrawal Applications and The World Bank's report-based principle and the disbursement procedure, further a step wise description of how to prepare IUFRs and Annual Financial Statements on the formats stipulated by the World Bank and flow of information between internal departments from approval till payments. Section IV of the manual explains the Chart of Accounts and Section V details the Flow of Funds from both counterparts i.e. World Bank and The Government of Sindh followed by funds disbursement procedures are detailed in Section VI. Financial & Accounting Control procedures are explained in detail in Section VII as it will be of crucial nature to project success in financial management and in the end Financial Monitoring reports are explained in section VIII followed by annexure.
1.vi. Project Design
The project is composed of the following components and sub – component
Component - 1: Improving Food and Nutrient Intake and Adequate Care for Young Children and Pregnant & Lactating Women
Sub - Component 1.1: Infant and Young Child Feeding (IYCF)
Sub - Component 1.2: Community Management of Acute Malnutrition for children and pregnant and lactating women
Sub - Component 1.3: Management of Maternal Malnutrition
Sub - Component 1.4: Service Delivery through Institutional Arrangement
Component - 2: Increasing Intake of Essential Vitamins and Minerals:
Sub - Component 2.1: Zinc supplementation during treatment of diarrhea
Component - 3: Changing Key Nutrition-Related Behaviors:
Component - 4: Strengthening Institutional Capacity:
Sub - Component 4.1: Programme Staff
Sub - Component 4.2: Strengthening coordination mechanisms for effective implementation of nutrition interventions between LHWs, MNCH, EPI, nutrition program and private sector
8 | P a g e Sub - Component 4.3: Provide technical assistance for building capacity for effective implementation program
Sub - Component 4.4: Capacity Building
Sub - Component 4.5: Procurement & Supplies
Sub - Component 4.6: Furniture
Sub - Component 4.7: Operational Vehicles
Sub - Component 4.8: Others (Operations & Maintenance Cost)
Component - 5: Monitoring and Evaluation for Program Effectiveness:
Sub - Component 5.1: Development of M&E Framework
Sub - Component 5.2: Operations Research
1.vii. Project Implementation Arrangements
The implementation arrangement in the project shall be as follows:
• The project will be a “Nutrition Support Program”. It will be implemented by the Provincial Implementation Unit “Nutrition Cell” in the Department of Health, Government of Sindh.
• At the Provincial level, the project will be guided by Department Of Health Government Of Sindh and managed by a separate Nutrition cell that will be the center for major activities and hence called “Project Implementation Unit and will provide overall policy directions for project activities and for implementation of systemic policy reforms.
• At the District level, the project will be steered by District Department of Health – Through its Executive District Officer – Health with coordination with PPHI, BHU, LHWs and NGOs, District Nutrition Officer will provide over all supervision to the project activities at district.
9 | P a g e 1.viii. Program Budget
Nutrition Support Program is funded by Government of Sindh and World Bank. The program is divided in Components and Sub components. Budget proposed for the program is based on the actual requirement and is structured on keeping all the aspects for successful implementation of the program.
Total: PKR 4,117.90 Million
IDA: PKR 3,696.19 Million (89.76% of IDA Share)
GoS*: PKR 421.71 Million (10.24% of Government of Sindh Share)
1.ix. Program Budget by Component
NUTRITION SUPPORT PROGRAM - SINDH Department of Health: PC-I 2013 – 2016 Summary of Total Program Cost By Components All Figs in Million (Rs.) Sr. Cost Estimates % of Base GoS Components Total IDA Share No. Year I Year II Year III Cost Share Improving Food and Nutrient Intake and 1 Adequate Care for Young 570.52 1,084.06 1,110.57 2,765.33 68.15% 104.53 2,660.80 Children and Pregnant & Lactating Women Increasing Intake of 2 Essential Vitamins and 166.78 166.78 166.78 500.34 12.33% 45.89 454.45 Minerals Changing Key Nutrition- 3 141.29 118.03 112.89 372.22 9.17% - 372.22 Related Behaviors Strengthening 4 136.59 87.98 110.23 334.80 8.25% 203.03 131.77 Institutional Capacity Monitoring and Evaluation 5 30.48 32.17 22.32 84.97 2.10% 8.01 76.96 for Program Effectiveness Total Base Cost 1,045.66 1,489.02 1,522.98 4,057.66 100% 361.47 3,696.19 Physical Contingencies @ 1 - 14.89 15.23 30.12 30.12
10 | P a g e % Price Contingencies @ 1 % - 14.89 15.23 30.12 30.12 Total Programme Cost: 1,045.66 1,518.80 1,553.44 4,117.90 421.71 3,696.19
11 | P a g e 1.x. Key Project Documents for Reference
In order to obtain comprehensive guidelines about other related procedures of the project, the following may also be referred to, if required:
• Project Implementation Plan (PIP)
• Project Appraisal Document (PAD) of the World Bank
• Project Agreement
• World Bank Disbursement Guidelines
• Government Financial Rules
• PC 1 for Nutrition Support Program
12 | P a g e B. Staffing & Human Resource for the Accounts/ Finance section
1.i. Staffing
Adequate finance staff needs to be provided to PIU from the very beginning, so as to ensure that the project work does not suffer. The staff deputed for work relating to maintenance of project accounts and reports should be well versed with accounting system and preferably acquainted with externally aided projects of the World Bank or some other agency.
The accounting/financial staff should not be changed/transferred at frequent intervals, unless and until required to do so on administrative grounds.
Nutrition cell of PIU will be headed by a program Manager. She/he will be well verse with the financial arrangements. The program Manager will be assisted by appropriate finance Staff that will be responsible for establishment of agreed financial management arrangements, providing timely financial reports, facilitating smooth and timely flow of
13 | P a g e funds and providing overall guidance in respect of financial management issues, including monitoring of expenditures, audit and internal control.
Accounts function of project funds will be handled by appropriate qualified Finance/Accounts staff. He/she will be responsible for complying with requirements of accounting, disbursement, financial reporting, monitoring of Programme expenditures and audit.
1.ii. Organizational Structure
Program will be headed by the Program Manager and to assist Program Manager in getting information regarding the Finances & Accounts of the program there will be a separate Accounts & Finance section that will be headed by the Financial Management Specialist (FMS). FMS will be assisted by an Assistant Accounts officer & Cashier. Appropriate seating capacity and office equipment will be provided to the section. Each individual roles & responsibilities are predefined in this manual.
1.iii. Training/ Capacity Building
There will be a separate training at PIU which will be headed by a FMS, who will be responsible for organizing the training programmes, training schedules, training details and workshops. Entire Financial staff under the project will be given training on Financial Management, including IFRs, accounting procedures etc.
The staff trained in financial management shall be retained till the end of the project. However, in case of need they may be replaced by equally qualified staff, which should also be trained and provided guidelines of the project.
1.iv. Role of World Bank in Financial Management
Project Implementation Unit has been entrusted with the task of facilitating, implementing, coordinating and monitoring of the project at the provincial & District level.
14 | P a g e Bank role is to monitor and co-ordinate with project institutions within the province; provide them support for Financial Management issues. Details are mentioned below:
• Providing guidance on financial, accounting, reporting aspects at the Provincial level.
• Review of budgets for project at Provincial level and arrange timely flow of funds to PIU.
• Accepting quarterly Interim financial Reports from the PIU and commentary on the progress
• Facilitate the disbursement of funds within the required time frame.
• Hiring of External Auditors
• Monitoring quality of audit arrangements in PIU that will be funded under the project.
• Provide support to Financial Management/accounting staff of PIU for resolving various issues related with accounting/ Financial Management aspects, reporting system etc.
• Facilitating implementation of the project and providing advisory services and support for financial management.
1.v. Role of Provincial Implementation Unit in Financial Management
Project Implementation Unit has been constituted for facilitating, implementing, coordinating and monitoring of the project at Provincial level. Its role is to monitor and co- ordinate with Government/World Bank and other recipients. Financial Management Specialist will provide support in Financial Management issues, in particular, by performing the following roles:
• Ensure full knowledge and systematic application of the project procedures and Requirements for financial management.
• Providing guidelines for financial, accounting, reporting and audit aspects through preparation of Financial Management Manual.
15 | P a g e • Guide/monitor and provide support on adherence to fiduciary guidelines and financial management arrangements by working in close coordination with the World Bank/Government.
• Provide support to the Financial Management/accounting staff for issues related to Financial Management aspects of the project.
• Prepare annual estimates and budget for the project and play an important role in release of funds.
• Facilitating implementation of the project and providing advisory services and Support for financial management and other allied issues.
• Monitoring / Consolidation & Review of Quarterly/Six-Monthly/Annual Reports
• Prepare consolidated project Financial Monitoring Reports (FMRs) and ensure timely Submission of IFRs to the World Bank.
• Prepare and submit Consolidated Audit Report to the World Bank through Project Implementation Unit (PIU) on a timely basis.
• Ensure timely compliance of audit observations by PIU and coordinate timely response from all concerned on audit observations.
• Revision of Financial Management Manual
1.vi. Roles & Responsibilities
Each individual in Accounts & Finance section will be selected on the merit and following will be the TORs for each individual.
JOB DESCRIPTION
POSITION Financial Management Specialist
RESPONSIBLE TO Provincial Program Manager
DIRECT/SUPERVISES
OVERALL JOB OBJECTIVE:
16 | P a g e The Financial Management Specialist shall be responsible for:
1. looking after all aspects of financial management of the Project including budget preparation and general accounting functions;
2. Maintenance of budget records, preparation and processing of revised budget documents preparation of budget re-appropriation requests and presentation to relevant authority for approval;
3. Computation of budget variances, which shall also, include budgeted amounts vouchers actual and physical progress of the Project;
4. Review of monthly bank reconciliation statements of Special/Assignment Accounts;
5. Ensure timely withdrawal from the proceeds of Grant including submission of withdrawal applications and maintenance of SOEs;
6. Maintain relationship with the World Bank and other related departments/banks e.g. National Bank of Pakistan;
7. Manage and be the custodian of all cheque books;
8. Compilation and circulation of financial reports and ensure timely submission of quarterly / Interim Financial Reports;
9. Issue various Monthly, Quarterly and Yearly Financial statements both to the World Bank and other counter parts;
10.Setup financial control system in accordance with Government procedures and guidance of financial management team of the World Bank;
11.Supervise and oversee accounting staff and matters related to their performance;
12.Verification of fixed assets record and food supplement and micronutrient inventories;
13. Ensure that every bill and invoice is properly reviewed and verified before payment;
14.To ensure maintenance of all books and records in an auditable manner and timely submission of project audited financial statements to WB and others, submission of auditor’s reports and accounts to all concerned;
15.Review monthly reconciliation of accounts to be submitted;
17 | P a g e 16.Preparing management briefs on the basis of financial reports that highlight variance, achievements and also provide recommendations to improve performance;
17.Responding to queries of management and coordination / steering committee on these reports;
18.Any other task assigned by the Provincial Program Manager;
Qualification and Experience:
The successful applicants will have the following qualifications and experience:
• At least a master degree from Higher Education Commission recognized University preferably in Accounting or Finance, preferably CPA/CA/ACCA (or equivalent) with at least 5 years of progressively responsible finance management services (post- qualification) in the public and private health sector.
• The incumbent should have extensive knowledge of Government Financial Management systems. Knowledge about World Bank Financial management and disbursement guidelines would be an added advantage.
• Should possess strong communication skills and persuasiveness in presenting, negotiating and resolving highly complex issues; both vocally and in writing.
• Training in SAS will be a preference
• Proficiency in English and basic IT skills (MS Office) will be mandatory.
Position: Assistant Account Officer (BPS-16)
Responsible to Superior: FMS
Immediate Subordinates: Accountant/Auditor, Cashier
Job Description:
S/he will assist the FMS in
18 | P a g e • Preparation of financial manual;
• Budget preparation and maintenance of budget;
• Quarterly FMR and withdrawal applications,
S/he will be responsible for:
1. Release of funds,
2. Reconciliation with FTO, AGPR,
3. Pre-audit of salary bills, TA bills, medicine, printing etc.
4. Preparation of statement of expenditure and consolidated report of expenditure of programme.
5. Maintenance of Appropriation account, maintenance of release register and expenditure register,
6. Maintenance of record paid vouchers.
7. Any other duty assigned.
Personal Characteristics:
The incumbent requires
• demonstrated experience in the Finance management and forecasting;
• Knowledge and understanding of financial information systems;
• Capacity to work effectively in teams as well as independently;
Personal Qualifications:
The incumbent preferably will possess a Bachelor Degree in Economics, Business Administration, ACCA (or equivalent) with at least 5 years of assisting in finance management services in the public and private sector.
Personal Experience:
The incumbent must demonstrate that s/he has
• At least 5 years’ relevant experience
19 | P a g e • At least 3 years’ experience of finance services.
Position: Cashier (BPS-14)
Responsible to Superior: FMS
Job Description:
S/he is responsible for
1. Issuance of cheque for approved payments,
2. Reconciliation of subsidiary record with control accounts,
3. Posting of entries from cash books to the sub and general (control) ledgers,
4. Preparation and recording of journal vouchers,
5. Balancing of ledgers and extraction of Trial Balance and Preparation of monthly bank reconciliation statement of both Special and Assignment Accounts.
6. Preparation of salary sheet,
7. Reconciling the books of account,
8. Keeping record of financial books,
9. Preparation of vouchers,
10. Safe custody of the financial record,
11. Prepare the SOEs and Withdrawal Applications
Personal Characteristics:
The incumbent requires
• Demonstrated experience in the Finance management and forecasting;
• Knowledge and understanding of financial information systems;
20 | P a g e • Capacity to work effectively in teams as well as independently;
Personal Qualifications:
• The incumbent preferably will possess a Bachelor’s Degree in Economics, Business Administration, (or equivalent) with at least 5 years of progressively responsible finance management services in the public and private health sector.
Personal Experience:
The incumbent must demonstrate that s/he has
• At least 5 years’ relevant experience
C. Overview of Financial Management System
1.i. Introduction
The project will be implemented in pursuance of the World Bank through the Nutrition Cell, Department Of Health of the Government of Sindh as a “Nutrition Support Program” with matching contribution from the World Bank & Government of Sindh Annual Development Plan. This section lays down the financial and accounting policies with respect to the funding as well as expenditure to be incurred under this program. There are two broad basis and generally recognized accounting practices to determine whether, how and when to record or recognize transactions. One is accrual accounting and other is cash based. Nutrition support program will adopt the accounting policies & procedures based on the cash basis.
1.ii. Accounting Methods
The accounting system is based on the double entry book keeping using cash method of accounting. The system requires recognition to record a transaction when actual payment is made. The principal books of account is the General Ledger in which all the transactions are recorded in double entry form Along with the General Ledger there will be number of subsidiary books as well.
The project will maintain its own accounting record and will submit audited financial statements in the prescribed format to World Bank and other stake holders.
21 | P a g e 1.iii. Foreign Exchange Transactions
US Dollar currency transactions i.e. payments from the IDA special account should be recorded in equilent Rupees using the exchange rate at the date of transaction. The rate will be advised by the National Bank of Pakistan. However at the end of each month US Dollars balance in the Special Account should be translated using the month end closing rate and the difference in the resulting exchange (Gain/Loss) should be recognized on monthly basis at the time of balancing the SA cash book.
1.iv. Records to be maintained by the Program
All financial and accounting books and records will be kept in separate room/racks to which the designated accounting staff can have access. No one other than the accounts section can access the records without prior approval of the head of accounting section. Only designated accounting staff shall make entries in the books of account and prepare vouchers etc. The minimum retention period of the books will be ten years from the date of latest entry by audit or review by the Public Accounts Committee. The errors while recording the transaction should not be erased or strike, instead the error should be rectified through journal voucher duly approved by the head of Finance Section, and in case any book of account or any record is required to be taken away outside the program office premises by any person duly authorized to do so, the movement of such book should be recorded.
1.v. Books of Accounts to be maintained by the Program
Following books of Accounts will be maintained by the Program. Templates and formats of the Books are attached as annexure to this Financial Manual.
General ledger: Records all receipts of funds from Government of Sindh and IDA and expenditure from these receipts will be recorded on daily basis. The daily totals of expenditure by account code from the sub – Ledger must be entered in this ledger.
Sub – Ledgers: Once payments or related adjustments are made, each transaction shall be recorded in the sub ledger against account heads prescribed
22 | P a g e in the chart of accounts. The delegated accountant must enter details of vouchers directly from the cash books. Sub ledger must be totaled at the end of each day and post the daily totals by account code to the general ledger.
Cash Book: The cashier shall be responsible for maintaining two separate cash books for the IDA special account (SA) and the other for the Government of Sindh Assignment Account (AA). These cash books must be reconciled with the bank statements on weekly basis. Cash books must be signed by the cashier and counter signed by the FMS and also by the Program Manager. On bi weekly basis. The cash books shall record all US dollars received in SA and equivalent Pak Rupees at the prevailing exchange rate at the time of Funds transferred to SA or by the advice of National Bank of Pakistan (Receipt Side). Payment side of the cash book however shall record all transaction in Pak Rupees and US dollar equivalent amount shall also be noted against the payment.
Cheque Issue Register: It will be a register maintained by the accounts section. Register will be in a columnar format which will record details of payments made by cheque and cheque number against invoices number and bill description will be recorded.
Petty Cash Book: Where the amount of a payment is small and it is more convenient to pay the bill in cash rather than cheque. Such payments are made from petty cash that will be maintained by the cashier. On periodical basis reimbursement of petty cash will be made on submission of properly verified statement of petty cash expenditures supported by original vouchers to the accountant. The receipts and petty cash payments are recorded in a book known as petty cash book. This book should be balanced on daily basis and signed by the FMS and by the person designated as DDO. Cash expenditure in the petty cash book shall be summarized in an expense control sheet. This sheet will be submitted by cashier to assistant accounts officer who will approve the cash expenditure amounts through Journal voucher from the FMS and then will be posted/ Recorded in the books of accounts.
Invoice Register: The accounting section shall maintain an invoice register. Every invoice or bill received from the suppliers of Goods and Services shall be entered in an invoice Register to be maintained by the accountant. Assistant will ensure that all invoices are in the name of Program and are in conformity with the purchase orders. All the invoices/ Bills shall be made into process the very next day when received in accounts section and the Invoice register will be weekly cheeked by the FMS to ensure timely processing of invoices.
23 | P a g e Fixed Asset Register: The PIU will maintain a separate Fixed Asset Register to record the assets acquired and created out of project funds. Individual asset- wise entries will be recorded in the Fixed Asset Register. An identification number would be assigned to each item of asset for easy identification. These identification numbers would be painted on each item prominently, and the same would be recorded in the Fixed Assets Register. There will be an annual physical verification of fixed assets. The result of such verification will be recorded in Fixed Asset Register under date and signature of verifying officer. Any significant difference will be dealt with in the books of accounts properly
1.vi. Sanction of Expenditure
All invoices and payment documents will be forwarded to the program manager for sanction. Expenditure within the limit of the approving authority must be approved before the accounting section initiates the payment. The sanction of expenditure must be in accordance to the budget.
At the provincial level contracts will be executed with consultants/NGOs to carry out various studies and implementation of services packages. All payments must be made in accordance with the contract terms and conditions however the following procedures must be adhered to before making payment of
• Consultant Invoices: Invoices must be submitted to the Nutrition Support Program accounting section, which shall immediately enter it into the invoice register and forward the concerned program coordinator for their review and confirmation of services provided by the consultant. After getting approval from the coordinator the rates, charges will be verified from the contract service agreements and then will be forwarded to the program manager for approving the payment. The accounts section must ensure that it is reviewed by specific program officials and the invoice register must be updated to record the status of the invoice
• NGOs/ Private firms: Invoice received with respect of their services must be verified by the concerned program official confirming that the services have been performed and the deliverables has been achieved. Accounts section must verify the rates, Amounts and charges with the contract agreements and approved by the program manager.
Payments of Approved bills will be made promptly subject to availability of funds. Payments to the consultants shall be made on submission of their report duly approved by the head of the unit/Section and will be in accordance to the terms & Conditions of the contract agreement.
24 | P a g e 1.vii. Authorization
The program manager is authorized to make any payment which was duly approved and is pre verified by the accounts section.
1.viii. Cheque Payments
• The initiation of voucher for payment and preparation of cheque only be done when the expenditure has been approved for payment.
• It will be the accounting section responsibility that proper code according to the chart of accounts has been allocated to all expenditure and was rightly posted in the proper account. The FMS is also responsible to ensure that all expenditure/ Receipts of funds were correctly posted in the relevant account code.
• All cheque must be crossed and in the name of the party/ vendor who has supplied the goods/ material or services as evidenced from the invoices other than the reimbursement of petty cash. No cheque will be processed if it is not crossed.
• All the cheque will be counter signed by the program Manager and second signatory as designated by the program manager.
• Efforts will be made to timely dispatch the cheque to the relevant addresses through recognized delivery system. Noting against each cheque will be made in the noting register maintained by the admin department.
• All the cheque and supporting vouchers will be stamped paid along with the cheque number.
1.ix. Travel Approving & Recording
Request for travel allowance and daily allowance (TA/DA) to be made in standard form attached as annexure to this finance manual. All travel for official purposes must be approved by the program manager as per the Government financial rules and the person
25 | P a g e initiating the request should provide proper justification and reasons for the travel and expected days.This section relies on FR&SR (Fundamental Rules and Supplementary Rules) and relevant instructions of the government issued from time to time. Travelling Allowance is an allowance granted to government servant to cover the expenses incurred on travelling in discharge of public duties. Travelling allowance is kind of compensatory allowance granted to meet expenditure necessitated by the special circumstances in which duty is performed. Travelling Allowance is admissible on official tour, transfer and retirement. TA on official tour duly authorized includes a Daily Allowance, Mileage Allowance and actual expenditure incurred as room rent, subject to applicable ceilings.
Daily Allowances:
Daily allowance is a uniform allowance for each day of absence from headquarters, which is intended to cover the ordinary daily charges incurred by a government servant.
An official while on an official tour, is allowed Daily allowance at rates prescribed by the Government, for any day on which official reaches a point outside a radius of 10 miles/16 k.m from his headquarters or returns to his headquarters from a similar point
Daily allowance on domestic tours, where stay for a night or more is involved is admissible only for the night(s) spent at out stations. Half daily allowance is allowed when absence from headquarters exceeds four hours and overnight stay is not involved.
Travel Allowance.
Mileage Allowance is intended to cover the cost incurred on travelling. An official can travel by air, train, personal car, taxi, public transport, motorcycle, bicycle, animal back or on foot, depending on requirements of journey and entitlement of official concerned who travelled. The entitlement of different officials with reference to mode of travel, the rates admissible for each mode of travel are prescribed in the Manual of TA Rules and instructions issued by the Government time to time.
A government servant who stays in a hotel, Inspection Bungalow/ lodge or a residential club shall, in addition to daily allowance, allowed reimbursement of actual single room rent, subject to the production of receipts/vouchers up to the following maximum per day.
Localities where special daily allowance rate is admissible - three times the amount of special daily allowance.
Localities where ordinary daily allowance rate is admissible - One and a half times the amount of ordinary daily allowance
Supporting Documents required for Processing TA Bills.
Approved Travel Claim Expense Form and duly signed by the department head and Program Manager.
Approved Tour Details/ program.
Used Air Tickets/ Boarding Passes.
Original Hotel Bills.
26 | P a g e If the official has traveled in its own car; prior approval from the controlling officer.
1.x. Preparation & Payment of Salaries
Salary sheets for each month on the standard formats as attached as annexure to this finance manual should be prepared by the accounting section in which complete information of basic pay & Allowance must be recorded as required by the Accountant General. The salaries will be paid through crossed cheque to all employees and officers and acknowledgement for receipts of salaries will be taken on the prescribed register. Leave record of every employee will be maintained by the administration department and admin department will notify the finance section of all employees paid and unpaid leaves.
1.xi. Petty Cash Payments
The accounting section shall maintain a petty cash imprest, (Daily approved by the competent authority) for all the cash expenditures. The petty cash book shall be maintained by the cashier. The imprest will be reimbursed by cashier on provision of actual bills duly verified and approved by department supervisor, for control purposes petty cash must be physically (surprise check) counted by the FMS on fortnight basis. The cheque for petty cash will be prepared in the name of Program (separate DDO account has been opened ) and the balance as per petty cash book should always tally with physical cash in hand plus the vouchers not yet recouped.
1.xii. Bank Receipts
On the receipt of information from the bank supported by the bank advices/ Statement, a bank receipt voucher must be prepared by accounting section and the voucher must be approved by the program Manager & FMS before posting.
1.xiii. Preparation & Approval of purchase Order
Purchase requisition will be made on the standard form (Attached as annex to finance manual) for all the procurements made for the program. Purchase requisition must be initiated by the spending unit to whom the goods or services are required, In case of consumable items evidence from the store keeper must be obtained to ensure that the items are lesser in quantity or are not available in store. The purchase requisition must be approved by the concerned department in charge. While making payments to the vendors or suppliers the purchase order should also be attached to the voucher for verification.
27 | P a g e Three copies of purchase order shall be prepared. After approval original copy should be dispatched to the supplier, next copy shall be filed in a separate file maintained at the accounts section and must be attached with the payment documents for verification and last copy should be with the person who initiated the purchase order. All the purchase orders must be pre numbered and sequenced.
Purchase order initiated by the concerned person should authorize it from the FMS to ensure adequate budget is available in the relevant category and should be approved by the program manager. Purchase order should be supported by relevant memos, Meeting minutes, Quotations and comparative statements.
1.xiv. Small Cash Purchases
The petty cash will be used for the purchase of POL, office equipment and vehicles operations & Maintenance and utility bills. Purchases made from petty cash should be properly supported by the original documents and invoices from the suppliers.
1.xv. Recording of Expenditure
FMS shall be responsible for identifying the component, Cost category, source of funding either expenditure to be charged to government of Sindh or IDA. Assistant Accounts officer after receiving the approved voucher will post it in the books of accounts in the relevant code using the chart of accounts. Each voucher shall be numbered and retained in a separate month wise folder for audit purpose.
1.xvi. Bank Reconciliation
At the end of each month cashier will ensure that all the bank books are updated and all the transactions related to bank have been posted. Cashier will receive/ obtain all the bank statements fortnightly. Cashier will ensure that opening balances and closing balances in the statement reconcile with the balances in bank books. Based on the accounts and bank statement cashier will prepare a bank reconciliation statement (template attached as annex to this finance manual). FMS will check the statement and resolve any discrepancies with the bank.
1.xvii. Trial Balance
As the program is maintaining books of accounts based on double entry system it is necessary to compile activities recorded in the general ledger at the end of every quarter. Trial balance will be prepared by the assistant accounts officer and will be checked and
28 | P a g e initialed by the FMS. Trial balance is the first step towards preparation of financial statements for the program.
1.xviii. Source Documents
Nutrition Support Program will prepare the following documents to record transactions in the books of accounts. The following documents template is attached as annex to this finance manual.
• Cash receipt voucher
• Cash Payment voucher
• Bank receipts voucher
• Bank payment voucher
• Journal voucher
D. Chart of Accounts
1.i. Introduction
To make sense of financial data it is essential to classify the financial records. Chart of accounts is a mean to classify an entity accounting data a chart of accounts (COA) is a created list of the accounts used by an organization to define each class of items for which money or the equivalent is spent or received. It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.
Normally defined by an identifier and a heading explaining text title and coded by account type. In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition.
1.ii. Methodology of Charts of Accounts for Nutrition Support program
The methodology of chart of accounts is based on numerical coding system based on six digits. First digit denotes the account classification and remaining 5 digits are used to classify control accounts, Sub and sub classification and detail classification for recording
29 | P a g e the accounting transactions in books of account. The digital coding system developed for the program financial management is easy and user friendly way to classify and record transactions.
1.iii. Chart of Account Classification
The chart of Accounts that will be used will be PIFRA. PIFRA chart of accounts are detailed classification of accounts that are being used in Government of Sindh Financial Management System.
1.iv. Grouping of Expenditure
Under the project, the Expenditure will be grouped into Major Objects & Minor Object Classification as detailed in PIFRA chart of accounts annexed to the Finance Manual. All the expenditure will be recorded in detail object classification and will be totaled in Minor & Major Account heads. Expenditures incurred by each unit under any/all of the heads will be booked accordingly for the project. The Expenditure components are attached as annexure to this document.
E. Financial Management & Flow of Funds
1.i. Introduction
This section describes the flow of funds for the program at the provincial level. The flow has been described at two levels, First the process of funds transfer by the department of finance Government of Sindh and the secondly by the World Bank. Government of Pakistan has already devised comprehensive Accounting Procedure to operate special accounts for IDA/IBRD credits (non-interest bearing accounts) which are known as Revolving Fund Account (Foreign Currency Assignment Account). This project being financed by the World Bank shall also use the special accounts to disburse funds.
1.ii. Funds Flow & Financial Management System for Nutrition Support Program
The NBP shall be the designated bank for handling all transactions of Revolving Fund Accounts. The foreign currency amount for RFAs shall be translated/ converted into Pak Rupees at the State Bank of Pakistan’s (SBP) Weighted Average Buying Rate of exchange prevailing on the date of transfer of funds by the Bank. The payments out of RFAs by way of reimbursement to NBP shall be translated notionally at the aforesaid SBP rate of
30 | P a g e exchange prevailing on the date of payments from the RFAs. The RFAs at NBP branches shall show debits, credits and balance in PAK Rupees along with the US Dollar equivalent. However, for the utilization/expenditure, the funds available to the Project management shall be in PAK Rupees while the equivalent US Dollar debit/ credit and balance amounts shall be used by the project management for reporting to, reimbursement/ disbursement from and reconciliation with the Donors
Upon approval for the establishment of a special or an assignment account, an allocation of funds to the account shall be made under the sanction of the Department of Health. This allocation shall be based on clearance by DoF/P&D control the overall resource allocation process (e.g. Public Sector Development Program). The allocation shall be communicated to the relevant AG/AGPR office. The assignment account shall be managed by the Provincial Program Manager Nutrition and shall only be replenished on the basis of reimbursed claims for eligible expenditures through Withdrawal Applications (WAs).
The project will be implemented by the provincial Department of Health at the Provincial level and will be implemented through DOH at the District levels. There shall be a Provincial Project Manager and District Coordinators who shall be responsible for the implementation of the project at the various levels. NGO’s shall be contracted to deliver services on a competitive basis at the Provincial levels. The Program Manager shall be responsible to adopt all internal control including internal check to safeguard the Project assets from unauthorized use to prevent fraud and misappropriation of funds etc.
The province will recruit a FMS to assist the program in designing and implementing and adequate financial management system and head the finance function of the project. The provincial program manager has to recruit full time staff to work on the financial management aspects of the program.
To make claims for reimbursements from the Bank, Program Manager shall be the person authorized to sign the WAs and operate the revolving fund accounts. The Program Manager shall be responsible to furnish copies of the WAs to their Administrative Ministry/Department as well as to the Economic Division Affairs, NBP Head Office, Karachi and State Bank of Pakistan (SBP), (Accounts Department), Karachi.
31 | P a g e 1.iii. Financial plan
The total project cost is expected to be Rs.4117.90 Million. The Project cost will be borne by The World Bank & Government of Sindh in the manner of matching shares, in the ratio of 90:10. The Government share will be Rs.421.70 million, the IDA share will be Rs.3696.20 Million.
Funds will be made available to Government of Sindh through National Bank of Pakistan in designated account according to procedures of World Bank.
The PIU will assume full responsibility for the accounting and proper use of this loan. The PIU will reimburse expenditure to the institution based upon submission of original documents, vouchers. Thus record keeping, accounting and audit for these activities will all take place at the relevant PIU However, if activities under the Government of Sindh Fund are to be carried out by project then this above guidelines will not apply; and they will follow the regular government Procedures.
1.iv. Fund Allocation
Fund allocation to PIU will be based on component wise with percentage share, and indicative funding by components and activities. Budget requests will be prepared by PIU on prescribed IFRS provided by the bank. Funds will be disbursed on quarterly basis based on the IFRs. Annex for IFRs is attached with this document.
1.v. Budgeting
Proposals prepared by PIU will form the basis for project activities, which will include financing requirements. The quantum of expenditure at the PIU is relatively insignificant. The Proposal will be reviewed by the Project Manager and recommended to the World Bank for evaluation. Proposals that are selected for funding will form the basis for preparation of the budget. Budgeting for project activities will be carried out as follows:
• The PIU will be responsible for preparation of the budget for its own expenditure.
• Government PIFRA Chart of Accounts will be used to record, Analyze, and reporting of accounts.
• Separate IFRs will also be prepared for World Bank according to the requirements of the Bank.
32 | P a g e • Quarterly reports will be prepared and submitted to the Bank
• Activity wise budgeting will be observed for the project period.
• Variance analysis will frequently carried out for clear interpretation the performance objectives.
1.vi. Fund Flow
The following illustration provides the fund flow and the associated banking process at a glance
Key points for Assignment Account operations Project's Account to be opened at the specified Branch of National Bank of Pakistan (NBP). The balances in Assignment Account will be lapsable, however the lapsed balances will be protected through the budgetary allocation of the following year The Account can only be credited with the Government funds Schedule of Cheques issued to be communicated to AG/AGPR and NBP everyday Funds to be only available in Pak Rupees for the Project to finance its expenditure
33 | P a g e Finance Manager responsible for monthly bank reconciliation, financial reporting & safe custody of cheque book Other than for petty cash all payments to be made through crossed cheques
1. Revolving Fund (Foreign Aid Assignment Account) at National Bank, Pakistan
Table 5: Steps in Opening Revolving Fund/Foreign Funded Assignment Account
The fund flow pattern for the project will be as follows:
34 | P a g e • At the provincial level PIU will prepare a budget for next 6 months on IFRs. Quarterly expenditure reports will be provided to Bank. The budget will be provided under the Head “Nutrition Support Program” in the budget.
• PIU will prepare quarterly budget for expenditure in the project.
• The provision of expenditure by PIUs and Districts will be forwarded to bank based on IFRs.
• The project manager will give the “budget authorization”.
• The amount then will be credited by the Bank into a separate designated account opened in favor of nutrition cell. Two authorized personals will be the signatories for the withdrawal of the funds from the SDA.
• The project implementation Unit will submit IFR quarterly to the Bank for approval. IFR will provide expenditure information for the previous quarter and a forecast of expenditure to be made in the next six months.
• Timely submission of IFRs by PIU is mandatory for further disbursement of the grant by Bank which is 40 days at the close of each quarter.
• The World Bank will make quarterly disbursements on the basis of IFRs to Gos.
• Funds will be disbursed in a special account with the National Bank of Pakistan. The disbursement will be determined as the Forecast expenditure less Funds available. Funds available are defined as opening balances less reported expenditure.
35 | P a g e A
36 | P a g e 37 | P a g e 1.vii. Banking Arrangements
Under the revised procedure for the operation of Revolving Fund Accounts (Assignment/Assignment Account), for this Project under financial support of the World Bank, an Assignment Account in respect of Bank’s financing under loan/credit/grant shall be established at a branch of the National Bank of Pakistan (NBP), separately from the account to be established for the government’s share of project financing (counterpart funds),
• The implementing agencies will maintain a separate bank account in a National Bank of Pakistan for the Programme funds.
• For the PIU, funds will be budgeted under an identifiable budget line item in the budget of Department of Health.
• On approval of the budget by the Finance Department, AGS will release annual fund requirements in installments to the institutions.
• The transfer of funds from Federal to Provinces will use the regular GOP channels.
• The funds will be received in the consolidated fund of the province.
• For provincial supported institutions and PIUs, funds to the extent of 100% will be allocated in the budgets of the nutrition cell. On approval of the budget by the finance department, will allocate the budget and on receipt of confirmation of the release of specific percentage of budgeted amount will be released. The transfer of funds will be through cheque/draft/electronic transfer. The PIU will maintain a separate bank account for project
1.viii. Government of Sindh Funding Arrangements
The Provincial Department of Finance allocates funds in the Public Sector Development Projects through annual budgetary allocation covering both donor(s) and counterpart funds. After the budget is passed by the legislature, the Department of Finance formally communicates the budget, as set out in the Schedule of Authorized Expenditure, to Department of Health (spending ministry), with copies to the Controller General Accounts, to advise on the funds available for the projects.
1.ix. Establishment of New Assignment Account
38 | P a g e Upon approval for the establishment of an assignment account, an allocation of funds to the account is made under the sanction of Health Department. This allocation will be based on clearance by Finance Department who will Control of the overall resource allocation process. The allocation shall be communicated to the Accountant General Office. Based on the letter from Finance Department, the AG office issues a letter of assignment to the relevant treasury office with an endorsed copy to the branch manager of the state bank of Pakistan, within whose are the account is opened. The letter of assignment shall specify the following details of the account.
• Account Name
• The bank branch from which it shall operate
• Authorized cheque signatory and specimen signatures
• Drawing limit of the account
• Budget head to which the release of funds shall be made
Upon receipt of the letter of assignment, the delegated officer in the treasury office shall arrange for the opening of the assignment account at the designated branch of the national bank of Pakistan, in the name of authorized cheque signatory. At the same time, this delegated officer shall update the appropriation register by the amount of funds released against the assignment account. Once the assignment account is opened the treasury office provides an official cheque book to the designated DDO (Program Manager) for the purpose of official withdrawals from the account.
1.x. Special Account (World Bank Funding)
Special accounts are revolving accounts funded with an advance from the bank loan and used exclusively to cover the banks share of eligible expenses in both local and foreign currencies. Full 7 Prompt accesses to the special account to make eligible payments is essential
This method of Withdrawal provides for an advance disbursement from the loan to be deposited into a special account for use by the borrower to finance eligible expenditures under the loan. The borrower opens the account which is maintained in a fully convertible currency. The project entity can make payments from the account to contractors, Suppliers, and others to cover the banks share of eligible expenditure. The special account will be replenished on regular basis to maintain adequate funds.
39 | P a g e To facilitate disbursements a special account shall be maintained with the National Bank of Pakistan on the terms & Conditions acceptable to the bank. This account shall be opened jointly by two authorized signatories.
F. Financial Management & Funds Disbursement
1.i. Disbursement Methods for World Bank The Bank will disburse using one or more of the methods either by direct payment or by special commitment. The disbursement process starts with submission of an Application
40 | P a g e for Withdrawal, commonly referred to as Withdrawal Application (Refer to Page for guidelines on preparing Withdrawal Application).
1.ii. Withdrawal Application The Application for Withdrawal commonly referred to as Withdrawal Application (WA) is a prescribed Bank's form (Refer to Illustration 2) used by the Borrower (in this case Project) to:
• Request the Bank for reimbursement of expenditure • Request the Bank for an advance or to report how the earlier advance was used at • Request the Bank for Direct Payment to the third party. One or more of the above actions will take place only after the Bank is satisfied that the WA filled out are as per the requirements and carries the prescribed supporting documents, which are Interim Unaudited Financial Reports (IUFR) commonly referred to as IFRs (Section III describes the types and steps in preparing IUFRs) and Statement of Expenditure and evidences of approval receipts and invoices (where needed)
1.iii. External assistance & Disbursement procedure
Disbursement from the IDA credit and grant shall be made in the traditional system (replenishment and reimbursement with full documentation and against statement of expenditures). Disbursement shall be on the basis of the Statement of Expenditures (SOEs). The Bank shall provide funds to the project in respect of the eligible expenditures relating to components agreed in the Program. World Bank shall start disbursements based on SOEs. However, the disbursements shall be made on the basis of Financial Monitoring Reports (FMR) within 6 months from the commencement of the Program. The Bank shall make an initial advance to cover anticipated eligible expenditures. Under the SOEs method, the Program Manager shall forward to the Bank an application (WA) for reimbursement of payments already made using an Application for Withdrawal on the Bank’s standard form or through World Bank’s online Client Connection, with SOE forms as the only supporting documentation. The implementing agency shall, must, retain the supporting documents; including contracts and procurement documentation, and evidence of payment for examination by the external auditors and Bank staff during the Supervision missions. The FMSs of the respective projects (or the persons so authorized) shall perform the role of DDO to the extent of authorization for payment within the available budgetary limits. S/he shall also be responsible for the reconciliation with NBP, reporting of authorized ‘direct payments’ to the contractors/suppliers through the Bank, and financial reporting. All payments, except for an authorized petty-cash to be notified in writing by the Project Director to the relevant NBP branch, shall be made directly to the recipients through crossed-cheque.
41 | P a g e 1.iv. World Bank Disbursement procedures
Before withdrawals can begin the Loan must be declared effective by the Bank, following the
Borrowers compliance with all conditions specified in the Loan Agreement and the General Conditions. The Bank must receive a formal notification listing those officials who have authority to sign Withdrawal Applications together with specimens of their signatures through respective Planning & Development Department and the Economic Affairs Division, GOP, Islamabad. Disbursement conditions (if any)-must be met.
1.v. Submission of Withdrawal Applications and report based disbursements
The Borrower should submit all Withdrawal Applications and information required for report based disbursement (an original and two copies) to the World Bank Office, Islamabad, Pakistan. Form 1903(B) will be used for report-based disbursements, Form 1903 for _direct payments, Reimbursement and replenishment and Form 1931 for Special Commitments. These standard forms will subsequently be provided by the Bank Loan Department along with the Disbursement letter (refer attachment 2, depicting the standard format of the letter). Form 1903 will have to be used for transaction-based disbursement as well. After the Special Account has been opened at National Bank of Pakistan (NBP) Borrower should submit Form l903(B) to the Banks office in Islamabad together with two copies of the project's expenditure forecast for the next two reporting periods. For subsequent withdrawals, the Borrower should submit Form l903 B as mentioned above along with the Financial Monitoring Report for the period just ended the S /A Activity Statement and Summary Special Account Statements of Expenditure for Contracts subject to Prior Review and Expenditures not subject to 'Prior Review. In case of transaction-based disbursement the Provincial Implementation Units will submit replenishment applications on Form No. l903 together with supporting documentation, in applicable case and as required in the Disbursement Letter.
The Bank must receive all disbursement reports and bank statements within 45 days of the end of each reporting period. In case of transaction-based disbursement, the .replenishment applications will have to be submitted on monthly intervals or as required in the Disbursement Letter.
42 | P a g e Under the transaction-based disbursement, the borrower forwards to the Bank before each disbursement, with the WA supporting documents related to: (a) reimbursement; and (b) direct payment as mentioned above. The original documents may be provided to the World Bank as and when required. No supporting documentation is needed to request initial deposit to the SA. The implementing agencies must retain original supporting documents; including contracts and procurement documentation, and evidence of payment for examination by the external - auditors and Bank staff during the- Supervision missions.
1.vi. Withdrawal Applications
• It should be submitted on a Bank’s standardized pre-printed (Form 1903).
• The Application for Withdrawal is used for the following: reimbursement of payment(s) already made by the borrower from its own resources.
• Advance to a Special Account.
• Replenishment to a Special Account.
• Direct payment to a third party for amounts due
(Note: lf a withdrawal is required for payments already made, reimbursement goes to the borrower or the project entity (or to the Special Account) depending on the source from which the payment was made. Supporting documentation provides evidence of payment. For direct payment, the payment shows evidence of amounts due).
1.vii. Minimum Application Size
For each Loan the Bank stipulates a minimum application size and frequency for submission in the Disbursernent letter. Borrowers should consolidate eligible expenditures until they reach the minimum size for the withdrawal application, as stipulated in the Disbursement Letter to be sent on upon signing of the Legal Documents i.e. Development Credit Agreement and ‘Project Agreement.
1.viii. Numbering System for the Applications
All applications should be sequentially numbered beginning with the number one irrespective of the nature of the procedure to be used i.e. Reimbursement/Replenishment, Direct payment or Application for Issuance of Special Commitment. Applications for withdrawal should be submitted to the Bank in triplicate (i.e. the original plus two copies).
43 | P a g e The General Conditions applicable to the Development Credit Agreement require that the authorized representatives of the borrower 'designate officials who may sign withdrawal applications, and provide copies ' of their authenticated specimen signatures to the Bank. These specimen signatures would need to be submitted to the Bank prior to submission of the first withdrawal application under the Credit.
1.ix. Process of Withdrawing Funds
To be eligible for payment, all applications for disbursement require the following
• Compliance with the loan conditions
• Submission of the specimen signature of the person(s), the borrower authorized to sign the withdrawal applications.
• Submission of an original application (photocopy or facsimile not accepted) plus two copies signed by an authorized representative which indicates the amount to be paid along with full payment instructions.
• Documentation (including evidence of procurement showing the eligibility of goods, works, or' services and sufficient funds in the specific disbursement category of Schedule (1) of the Development Credit Agreement.
(Note: Alterations on application forms should be kept-to a minimum, and any material alterations should be initialed by authorized officials).
1.x. Advances & Replenishments
The respective Program Manager(s) will submit applications to the Bank for the initial advance(s) to meet anticipated expenditures of about four months using the standard Withdrawal Application No supporting documentation is required but it is required to Cite the clause in the Credit Agreement that specifies the authorized allocation The Special Account will be replenished on the basis of reimbursement claims for eligible expenditures received by IDA on a monthly basis or whenever 20 percent of the account has been utilized whichever is earlier.
1.xi. Statement of Expenditure
Disbursement will be on the basis of the statement of expenditures for (a) goods (equipment) for contracts (b) consultant firm’s contracts and individuals and (c) training
44 | P a g e workshop and study tours and (d) Incremental operating and maintenance costs in the amounts not exceeding for each respective disbursement category as mentioned in the legal agreement
1.xii. Special Account Bank Statements
Applications for replenishment of the Special Account must include the related bank statements from the bank holding the account the bank statements must show details of all deposits and Withdrawals from the account during the current period.
G. Financial & Accounting Control Procedures
1.i. Responsibility
The selection of accounting policies, procedures and administrative control explained in this manual are adopted in concurrence with the AG, CGA and relevant government departments. However, its implementation rests with the Program Manager. The Program Manager will be responsible to adopt all internal control including internal check to safeguard the Project assets from unauthorized use to prevent fraud and misappropriation of funds.
1.ii. Internal Control
The term "Internal control system “means all (the policies and ‘procedures adopted by the management of an entity to assist 'in achieving management's objective of ensuring as far as practicable, the orderly and efficient conduct of its business, including adherence to management policies, the safeguarding of assets, the prevention and detection of fraud
45 | P a g e and error, the accuracy and completeness of the accounting record, and the timely preparation of reliable financial information. A system of internal control has been envisaged in this Manual which provides reasonable assurance that
• Transactions are executed in accordance with management's general or specific authorization
• Transactions are recorded as necessary (a) to permit preparation of financial statement in accordance with acceptable accounting guidelines specified by the IDA/Donor as provided in this Manual, and (b) to maintain accountability of all assets
• Access to assets is permitted only in accordance with management general or specific authorization.
• Recorded assets are compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences
• Preparing and making transparent financial and accounting policies for the Project and ensuring adherence to these policies. These policies would include identification of expenditures, which can be charged to the Project and the categories under which the expenditures would be charged
• Internal check
• Preparation and operation of a budgeting system, and regular monitoring of actual financial performance with budgets and physical targets
• Comparison/cross checking/linkage of financial information with physical information.
• At the transaction level, establishment and operation of policies, procedures and systems for ensuring standard internal controls such as verification of expenditures, appropriate documentation.
• Level of authorization, bifurcation of duties, periodic reconciliation, physical verification etc.
• Establishment and operation of a comprehensive audit mechanism including pre- audit;
• The bank accounts, both IDA Special Account and the Assignment Account are being established only with the designated National Bank of Pakistan (NBP) under authorization from the competent authority. No other bank account shall be .maintained in any other name.
• Continuous review of existing policies, procedures and internal control system
46 | P a g e 1.iii. Internal Check
Government perspectives of ‘Internal check’ within the organization adopting administrative measures is the basic managerial skill being adopted for internal control purposes such as preparation/ checking by one person and checking/approval another person, division of work- etc. If for completion of one operation/transaction more than one or two persons are involved, chances of mal-practices also get reduced. Where collision of many persons is required, the possibility of fraud becomes difficult. Job assignment to accountants and delegation of powers for approvals of purchases, expense bills, issuance cheque are the internal control check measure. (GFR 13 may also be referred to incase further clarification). The Program Manager with the concurrence of the ‘Secretary Health shall ensure that at least once- in every financial year a senior officer not connected with the accounting section undertakes internal check. See attachments - 5, 6 and 7 attached to this section, containing checklists for undertaken the “internal Check” as per GFR-13.
1.iv. Comparison/ Cross checking/ Linkage with Physical data
Linkage of physical information with financial information can be used as a management tool to improve accountability within the organization and transparency and credibility of reporting system. The 'Management Firm (the Firm) managing the program-for vulnerable population sub-groups' would be responsible to review and verily NGOs monthly reporting of physical data submitted by them in standardized format (as per contract agreement) and submit their report to the Program Manager on physical achievements and those needed follow up action.
1.v. Administrative Control
Administrative Control provides a framework for the decision making process within the Program. Some of the policy statements provide special instruction, some delineate levels of authority and responsibility and some provide general policy guidelines to be followed in the decision-making process. Taken together, they are integral part of the system of providing management authorization for accounting transaction the major policy statements are as follows.
• Management Guide : Creation of ‘an appropriate organization structure, sound management practices, establishment of accountability for performance, and requiring adherence to 'rules of law and appropriate standard of ethical behavior represent management’s basic responsibility in establishing an environment conducive to the
47 | P a g e effective functioning of internal controls. A poor control environment might make some accounting controls inoperative if; for example; individuals hesitate to challenge a management override of a specific control procedure. The guidance may also be taken from the World Bank printed materials on: FMRS, FARAH and Procurement Guidelines, and GPRS in establishing the overall control environment because it communicates: (a) Program goals and objectives; (b) Organization structure; (Functional and operating responsibilities; and (d)'Auditing arrangements.
• Segregation of duties: Anyone who records transactions, or has access to assets ordinarily is in a-position to' perpetrate errors or irregularities. Proper segregation of duties recognizes this possibility and provides for the assignment of responsibilities so that different employee handles .different parts of the same transaction. In addition to the segregation 'of transaction/processing duties, there should be segregation between the authorization for a transaction and recording of such transaction in the books of account. For example, a person who initiates a purchase should not verify receipt and authorize payment for the transaction.
• Documentation: Written approval authorizing the transaction is evidence that the action has been taken after vender invoice was compared to a receiving document or that clerical accuracy was check, is an example of effective internal control system.
• Supervision and Review: FMS should satisfy himself that accounts are properly ' reconciled that error or omissions are properly investigated and that established policies and procedures are being followed. It is often desirable ‘to document specific acts of supervision and review. For example, bank reconciliation and bankbook should always be reviewed and signed jointly by the FMS and Program Manager.
In addition' to 'day-to-day supervision, management should' consider whether the policies and procedures with respect to hiring, training and so forth are conducive to the employment of competent, honest personnel. Effective supervision is generally the most effective form of training and developing employees for advancement within the Project and effective implementation of the Project in particular.
From a control standpoint, the Manager Finance should also be satisfied that the personnel performing verification procedures understand the--nature of transactions.
• Timeliness: The concept of timeliness ‘has several factors one is the frequency of review, Which should be considered in deciding whether a control account should be reconciled monthly, quarterly -or annually. The second is the “speed of follow-up in resolving reconciling items appearing in the bank reconciliation statement. Causes for fixed assets inventory .variances should also be investigated promptly. Past due advances should be followed up to minimize losses. Timeliness can also be considered in the context
48 | P a g e of approval. Routine transactions can sometime be reviewed and approved after the fact where exposure to loss from errors or an undesirable level of performance is low. Moreover, this concept- is also important to comply with the fiduciary requirement in submitting the audited financial statements and other reports to the Stakeholders.
• Cost/Benefit Consideration: Requires that the users of Project financial statements be reasonably assured that transactions are executed with .proper authorization, all transactions are properly accounted for and that assets are safeguarded. Reasonable assurance includes the concept of cost versus benefit. Recognizing that the cost of specific controls should not exceed the benefits expected to be derived.
1.vi. Internal Controls procedure over NGOs
The NGO would be selected through open and competitive bidding process. The NGOs would be eligible to bid if' meet certain minimum criteria including: (i) legal status with named officer; (ii) audited financial statements for the last three years; (iii) relevant experience delivering health or social services in Pakistan;-(iv) minimum annual budget amount (USS 20,000 per year); and (V) no prior conviction for financial crimes and consistent history of civil .litigation findings against the organization or key staff. Contracts would have specific measurable goods that the NGOs would be for activating in their geographical area. Bid evaluation of NGOs would be carried by multidisciplinary teams including representatives of the local and governments UN>technical agencies, etc. Monitoring of NGO performance would be carried out by the local and provincial governments on a regular basis and would be supplemented by visits to program areas by third parties. Annual evaluation performance on key indicators could be carried out by third parties. The key would be spelled out in the contracts. As a memorandum record, the accounting section shall also maintain list of all engaged for providing services to Nutrition Support Program.
1.vii. Financial Controls
Financial control refers to the running of a firm's costs and expenses in relation to budgeted amounts. It is a measure of how well a program controls its costs and it is sometimes articulated as how far over or under a budget is and to maintain a system of accounts to devise, formulate, approve, and control the accounting methods and procedures employed by the program and also to ensure all financial transactions comply with procedures and rules & regulations and approving all financial transactions, monitoring accounting practices. Following Controls would apply on the financial System that will help maintain standard control procedures.
49 | P a g e 1. Cash imprest:
• The status of posting of petty cash vouchers at least once in two weeks.
• At the end of each day the cashier shall prepare a “Cash Report” (format Attached) and reconcile the actual cash in hand with petty cash book balance.
• This report shall be counter signed by a witness (employee) as an evidence for carrying out physical verification of cash shall be submitted to the Program Manager for verification and approval.
2. Reimbursement of expenditure:
• The cashier will not be authorized to approve the cash voucher.
• All cash vouchers shall be sequentially numbered for each fiscal year.
• Operational guidelines regarding ‘Cash Safe Procedures should be adhered to
3. Bank Accounts
• Monthly bank reconciliation statement shall be prepared by the 7th of every month for all bank accounts.
• Cheque books shall be kept under lock and key under the custody of the cashier
• Used counter folio of cheque must be kept intact for record purposes.
• All cheque issued must be crossed "A/c Payee" only and should be immediately sent to the Payee by courier service. However, cheque drawn for petty cash reimbursement or to pay utility bills need not be ‘crossed’
• Only one cheque book for each bank account shall be used.
• All Cheque shall be entered in the respective bank books in sequential manner.
• No Cheque should be issued with correction or alterations.
• Cancelled Cheque shall be- identified in bold as CANCELLED in the bank book.
• The cancelled Cheque shall be crossed on the face and prominently written “Cancelled” and stapled with the counter foil.
• The counter foil should also record the reason(s) for cancellation of cheque.
• Cheque should be issued under joint signatories (Program Manager & FMS)
50 | P a g e 4. Advances
• As a matter of policy the project will not make any advance to employees for their personal benefit.
• The advance to employees must be for TA/DA or training advance given after approval by the competent authority
• SA funds should not be used for giving an advance unless prior approval from the World Bank is obtained. The formats for employees request for Advance’ and ‘Request for Petty Cash Advance’ are provided as attachments.
• The unadjusted advances must be' reviewed on monthly basis by the accounting section and will be reported to the Program Manager.
• Any overdue advance must be reported to the Program Manager.
• Any advance against traveling expense should be adjusted before "giving any further advance" to that employee.
5. Expenditure Control
• The expenditure is a, term commonly used to describe the-consumption of economic resources within an entity. The expenditure control relates to grouping of functions regarding of the accounting of outflow of funds from an entity. Elements of the expenditure control include committing for the purchase or service, employment and payrolls and disbursements of funds to satisfy obligations incurred.
• All payments against expenses will be made by cross cheque marked “A/c Payee” except petty cash payments.
• Payments will be made against materials and services received/recognized.
• Payments will be made only for approved expenditure.
• All supporting documents will 'be provided to cheque signing authority in support of payments.
• All documents will be marked "Paid" alter signing/issuing the cheque.
• The cheque mailing will be independent of 'cheque signing.
• All return cheque should be received by a person other than the person who signed and approved them.
51 | P a g e • No advance should be given from the IDA special account except in cases, where specifically provided in the agreement e.g. suppliers of materials/services.
1.viii. Administrative Controls
Goods/ Materials
• The spending unit (Program department or Section) to whom the goods or services are required must initiate purchase Requisition (PR).
• They must provide need assessment duly endorsed by the in-charge BT centers or surveillance institutions. However, in case of consumables (store items, Storekeeper evidence must be obtained on the PR that the item(s) are ‘lesser in quantity’ or ‘not available’ in the Store.
• The PR must be approved by the unit/department in charge.
• Purchase orders will be prepared and approved for all purchases and purchase order will be pre-numbered.
• Goods Received Note (GRN) should be issued for all goods/materials after proper verification and inspection, confirming the quality and quantity of goods/materials received.
• The goods/materials should be taken on charge by the store keeper All goods/material received should be entered into store/stock register and property stored
• Goods Issued Note ('GIN)should be prepared in the prescribed form and approved by designated officer
• Recipients signature 'must be obtained on GIN as confirmation of goods received by them
• Physical verification of stores (including all fixed assets) should be made once in every year
• The annual stock take exercise should be under taken by staff other than those responsible for the custody and maintenance.
52 | P a g e • The physically verified with the recorded assets/stores and any variation must be reported to the Program Manager and Secretary MOH or his designated person as per Rule 160 of the
• Government Financial Rules (GFRS) Instruction to staff carrying out physical verification is attached to this section of the Manual
• Balances of stores should not be held in excess of the requirements of a reasonable period or in excess of prescribed limit
Specific Control over Nutrition Support Program Vaccines/ inventory
• Vaccines shall be stored under recommended environment for storing vaccines e.g. refrigeration or controlled room temperature
• Proper identifiable stamp shall be affixed on the Kit boxes as ‘NOT FOR SALE’
• Kit boxes shall only be opened at the time of use
• GIN (Dispatch Note) should be evidenced/with receipt acknowledgment
• Provision of official receipt by recipient to the storekeeper in case of non- provision- next quarter delivery may be stopped and requires specific approval from the Program Manager
• Kits to the surveillance centers should be issued by the storekeeper –on quarterly basis (or as per requirement ), only on receipt of duly approved annual demand from the centers
• All surveillance centers should submit to the' accounting section monthly consumption report indicating quantity utilized and balances in hand
• Physical verification of Kits shall be carried out on bi-annual basis.
• The in charge of BT centers and Surveillance intuitions must also sent to the attention of the FMS periodic inventory count
• The timely delivery of material should be evidenced by persons involved- in dispatching the material for instance; Storekeeper, Cashier, Driver and Receptionist.
• Acknowledgement from the recipient should be obtained and attached to the respective GIN.
1.ix. Control Procedures on processing Payroll
53 | P a g e • Payroll of employees' must be prepared on the standard format for each month.
• Must 'be verified by the designated officers.
• Payroll deductions such as income tax etc. should be made
• Signature of the employee grade 16 (non-gazette) and below must be taken on the payroll sheet at the time of disbursement of salaries. However, salaries to the officers (grade l6 and above) `must be made through cross cheque.
• Submission of "pre-audited pay bill"_ as per GOP procedure.
• All salary revisions and increments may be followed pas per GQP policy and availability of funds budgeted as per PCl.
• Attendance register must be maintained for all employees.
• Separate control register (memorandum record) must lie maintained on all the claimed salaries.
1.x. Accounting Controls
• Transactions are executed in accordance with written accounting policies and Procedures.
• All adjustments to account balances and write-off should he properly authorized and documented.
• The FMS will properly approve all journal entries for adjustments.
• General Ledger balances should be monthly reconciled with the subsidiary records.
• Function of the cashier should be segregated from posting and recording of accounting transactions in general ledger and sub-ledgers.
• All petty cash vouchers must be sequentially numbered, for each fiscal year. '
• All supporting documents must be attached to the voucher and retained for external audit and record purposes.
• All supporting documents shall be attached to the Special Account Voucher.
• Separate bank vouchers should be prepared for IDA Special Account and Pak Rupees bank account and sequentially numbered.
54 | P a g e • The FMS will give on the Special Account Voucher; amount provided for the IDA Special Account and Government Assignment Account and linked information to the Assignment Account Vouchers.
• Separate bank vouchers should be prepared for IDA Special Account and Pak Rupees Assignment Account and sequentially numbered.
1.xi. Asset Control
• Purchase of assets for the project will be according to the budget and PC-1.
• Before any asset is purchased, proper purchase requisition, purchase order and approval of the concerneded authorities must be obtained.
• For local shopping, three quotations must be obtained from the market as per lDA procurement guidelines.
• Proper tenders/bids for procurement should be invited in accordance with the IDA procurement guidelines.
• Any advance/mobilization to contractors/suppliers must be made as per terms of agreement contract and approved by the competent authority.
• The assets should be recorded in the fixed assets register, which must provide information regarding: payment voucher reference; vendor’s name; cost price; location of assets; tag numbers etc.
• Program assets should be properly tagged. `
• Proper logbooks as per GoP Rules must be maintained for vehicles used for the Program activities.
• On all vehicles purchased or transferred to the Program should have Nutrition Support Program LOGO
• Inter office transference of fixed assets should be done with prior confirmation from the World Bank
1.xii. Financial Reporting Controls
• The financial reporting control covers the functions involved in preparing journal entries and posting transactions to the general ledger.
• Deciding the accounting principles that the Program should follow
55 | P a g e • Gathering and consolidating the information required for the preparation of financial statements including related disclosures and review of the financial statements, Financial Reporting.
• Monthly financial statements (trial balance, Receipts of Funds and Expenditure Account,) along with sufficient explanatory notes will be prepared by the Program accounting section and reported to management and the Accountant General office.
• In addition to the above reports, the accounting section will be required to submit reconciliation statements to the concerned departments/ DOH, AG and Auditor General Office
• Reconciliation with AG will be done on monthly basis, all expenditure incurred from the Assignment Account (Revolving Fund A/C) on account of GOP funding.
H. Financial Monitoring Reports
1.i. Financial Reporting
Project expenditures will be reported on quarterly, half yearly and annual basis by PIU to Bank. There will be 3 major types of financial reports in the project which are as follows:
• Interim Financial Reports (IFRs)
• Financial/ Physical Progress Indicators (FMIs)
• Audit Reports
1.ii. Financial Reporting System
Interim Financial Reports (IFRs): PIU will submit consolidated Financial Report on a quarterly basis to World Bank which will include Month wise, Quarter wise, component - wise details for the previous quarter year to date and project to date and forecast for the next six months. The Consolidated quarterly IFRs of the project to be sent to World Bank within 45 days of completion of each quarter. IFRs will contain the following details.
• Sources and Uses of Funds Statement
• Use of Funds by project activity
• Cash forecast for the next two quarters
• Procurement Status Reports for the quarter
56 | P a g e • Designated Account Activity
• Expenditure for contract
(Refer to Annex for Format of IFRs).
(Also refer to Annex - for Guidelines for preparation of IFRs). .
Financial/ Physical progress Indicators (FMIs): Financial/ Physical Progress Indicators (FMIs) are a set of parameters which have been developed to monitor whether financial & Physical arrangements are working satisfactory or not in implementing agencies. PIU will submit consolidated report on physical & financial progress on a half yearly basis to World Bank to monitor the progress.
Audit Reports: PIU will submit consolidated Audit Report for the project on an annual basis to World Bank which will include Project-wise, Quarterly-wise financial details/statement and statement of accounts. Auditors will be selected through independent procurement specialist with guidelines to World Bank Procedures. Annual Audit report will be signed and sent to the Bank on close of Financial Year. PIU will be responsible to ensure compilations of records in auditable manner and will ensure that queries put forward by the Auditors will be dealt with utmost priorities.
57 | P a g e 58 | P a g e I. Annexure
1.i. Sources and Uses of Funds Statement
Notes Cumulative at Actual for Actual Cumulative for Start of Quarter Quarter Year-To-Date Project Life Sources of Funds
Opening cash balance - IDA Designated Account - PPIN Designated Account - Counterpart Funding Cash Receipts - IDA Designated Account - PPIN Designated Account - Counterpart Funding Cash available (opening balance +receipts)
Less: Uses of funds Goods, Equipment, Works, Consultant Services & Incremental Operating Cost
Cash available less total expenditures
Closing cash balances - IDA Designated Account - PPIN Designated Account - Counterpart Funding Total closing cash balance
59 | P a g e 60 | P a g e 1.ii. Uses of Funds by project activity
Reasons for Total Allocation variance Quarter Cumulative Per Schedule 1 of DCA Activity Planned Actual Variance Planned Actual Variance Actual Variance
1. Addressing General Malnutrition in Women & Children 2. Addressing Micronutrient Malnutrition 3. Communication for Development 4. Institutional Capacity Building Grand Total:
1.iii. Cash Forecasts for the next quarters Cash Requirement for the next two quarters Disbursement Eligible (a) (b) (c) (d) Category % Cash Cash Cash IDA Eligible cash requirement for requirement for requirement for requirement for the next 1st the next 2nd the next 2 the next 2 quarter quarter quarters quarters (a+b) (in USD) Goods, Equipment, Works & Consultant Services
Total:
61 | P a g e 1.iv. Designated Account Activity
PART I 1. Cumulative Advances by Bank to the end of Current Reporting Period 0 2. Cumulative Expenditure at the beginning of Current Reporting Period 0 3. Outstanding Advances to be accounted (Line 1 minus Line 2) 0 PART II 4. Opening DA balance at beginning of Reporting Period 0 5. Add/Subtract: Cumulative Adjustments (if any) 0 6. Advances from World Bank during Reporting Period 0 7. Subtotal of Advances and Adjustments 0 8. Outstanding Advances to be accounted for (Line 4 plus Line 7) * 0 9. Closing DA balance at the end of Current Reporting Period 0 10. Add/Subtract: Cumulative Adjustments (if any) 0 11. Expenditure for Current Reporting Period 0 12. Subtotal of Adjustments and Expenditure 0 13. Add Line 9 and Line 12 0 14. Difference if any (Line 8 minus Line 13) 0 PART III 15. Total Forecasted amount to be paid by World Bank 0 16. Less Closing DA balance after adjustments 0 17. Imprest Cash Balance 0 18. Direct payments/SC payments 0 19. Add Line 16 and Line 17 0 20. Cash Requirement from World Bank for next two reporting Periods 0 (Line 15 minus Line 18 and minus Line 19) * Unadjusted advances from Designated Account
62 | P a g e 1.v. Bank reconciliation statement Sr Notes/ Amount Amount No Particulars Ref (Rs) (Rs)
A Balance as Per Bank Statement B Add Amount Deposited Not credited By the Bank Amount debited but not recorded in cash book C Subtotal A+B D Less Cheque issued Not Presented to Bank Amount Credited By the Bank not recorded in Cash book E Balance As Per Cash Book (C-D)
1.vi. Journal Voucher Nutrition Support Program Journal Voucher location: Vr.No. Date:
Title of Rupees Account Code Account s Debit Credit
Total
Narration/ Description
Prepared By: Checked Approved By: Posted By: By:
63 | P a g e 1.vii. Bank Receipt Voucher Nutrition Support Program Bank Receipt Voucher
Location:______Code______Vr.No______Date: Received From______
On Account of______
Amount Account Code Description Rupees
Total (Rupees______)
By TT/DD/Cheque No.______Dated______Drawn on______
Deposited in______Account No.______Dated______
Prepared By Checked By: Approved By: Posted By:
64 | P a g e 1.viii. Bank Payment Voucher Nutrition Support Program Bank Payment Voucher (Special Account)
Vr.No______location______Code______Dated:______
Payee:______
Linked to AA - BPV No.______
Invoice Amount Account Code Description No. Date Debit Credit
(Rupees______) Net Amount
Paid Through TT/DD/Cheque No.______Dated______
Drawn on ______Prepared By: Checked By: Approved By: Received By: Posted By:
65 | P a g e 1.ix. Bank Payment Voucher
Nutrition Support Program Bank Payment Voucher (Assignment Account)
Vr.No______location______Code______Dated:______
Payee:______
Linked to AA - BPV No.______
Invoice Amount Account Code Description No. Date Debit Credit
(Rupees______) Net Amount
Paid Through TT/DD/Cheque No.______Dated______
Drawn on ______
Prepared By: Checked By: Approved By: Received By: Posted By:
66 | P a g e 1.x. Cash Payment Voucher Nutrition Support Program Cash Payment Voucher
Vr.No______location______Code______Dated:______
Payee:______on account of ______
Date Account Code Description Amount
(Rupees______) Net Amount
Prepared By: Checked By: Approved By: Posted By: Received By:
1.xi. Cash Receipt Voucher
67 | P a g e Nutrition Support Program Cash Receipt Voucher
Vr.No______location______Code______Dated:______
Payee:______on account of ______
Invoice Amount Account Code Description No. Date Debit Credit
(Rupees______) Net Amount
Prepared By: Checked By: Approved By: Received By: Posted By:
1.xii. Cash Book
68 | P a g e Nutrition Support Program Cash Book -(Bank Book Receipt Side)
Year______location______DDO Code______Month______
Cash Receipt Voucher Total Account Code Description Progressive Rupees No. Date Rupees
1.xiii. Cash Book – Payment Side Nutrition Support Program Cash Book -(Bank Book Payment Side)
location______DDO Code______Month______Year______
Cash Payment Voucher Progressive Account Code Description Total Rupees No. Date Rupees
1.xiv. Special Account Bank Book – Payment
69 | P a g e Nutrition Support Program Special Account Bank Book (Payment)
Account Conversion Voucher Cheque NO. Description Rupees Code Rate No. Date
US $
Total
1.xv. Special Account Bank Book – Receipt Nutrition Support Program Special Account Bank Book (Receipt)
Voucher Conversion Cheque NO. Account Code Description Rupees US $ No. Date Rate
Total
1.xvi. Cheque Issue Register
70 | P a g e Nutrition Support Program Memorandum Cheque Issue Register
BPV Cheque NO. Debit Date Description Conversion Rate Rupees US $ No. Date
Total
1.xvii. Petty Cash Book – Payment side Nutrition Support Program Petty Cash Book -( Payment Side)
location______Code______Month______Year______
Cash Payment Voucher Account Code Description Total Rupees Progressive Rupees No. Date
Total
1.xviii. Petty Cash Book Receipt Side
71 | P a g e Nutrition Support Program Petty Cash Book -( Receipt Side)
location______Code______Month______Year______
Cash Receipt Voucher Description Total Rupees Progressive Rupees No. Date
Total
1.xix. General Ledger
Nutrition Support Program General Ledger 72 | P a g e Page______
Account Code______
Voucher Description Debit Rs. Credit Rs. Balance Rs. No. Date
1.xx. Fixed Asset Register
Nutrition Support Program Fixed Asset Register
73 | P a g e Description: Location: Page No.
Supplier: Warranty Period
Acquisition Total Expected Disposal Other Cost Useful Cost Rs. Additional/ Referenc Rs. Life Sold Date Cost Rs. Major Date Proceeds Authority e Repairs Rs To Rs.
1.xxi. Activity Wise Reporting
Activity Major Reporting Component Sub – Component Activity Amount( Rs) Number head
74 | P a g e Increasing Intake of Zinc supplementation during Procurement and distribution Procurement of Essential Vitamins treatment of diarrhea 2.1.1 of Zinc Supplement Nutrition Supplies and Minerals Increasing Intake of Zinc supplementation during Training of Health Facility Staff Training Workshops Essential Vitamins treatment of diarrhea 02 days with 03 facilitators at and Minerals 2.1.2 district level
Increasing Intake of Zinc supplementation during Cascade training of Training Workshops Essential Vitamins treatment of diarrhea LHWs/CMWs 03 days with 03 and Minerals 2.1.3 facility facilitators at facility level Increasing Intake of Zinc supplementation during Training of District Master Training Workshops Essential Vitamins treatment of diarrhea Trainers (NGO Component) 03 and Minerals 2.1.4 days with 03 facilitators at district level
Increasing Intake of Zinc supplementation during Training of NGO CHWs 02 days Training Workshops Essential Vitamins treatment of diarrhea with 03 facility facilitators at and Minerals 2.1.5 facility level
Improving Food and Infant and Young Child Feeding (IYCF) Procurement and distribution Procurement of Nutrient Intake and of Micronutrient Powder Nutrition Supplies Adequate Care for Sachet Young Children and 1.1.1 Pregnant & Lactating Women Improving Food and Infant and Young Child Feeding (IYCF) Provincial level dissemination Seminars/Meetings Nutrient Intake and of IYCF Strategy Adequate Care for Young Children and 1.1.2 Pregnant & Lactating Women Improving Food and Infant and Young Child Feeding (IYCF) Provincial training on ToT on Training Workshops Nutrient Intake and IYCF & Sprinkles for 7 districts Adequate Care for (3 trainers per district) 05 days Young Children and 1.1.3 at Provincial level with 05 Pregnant & Lactating facilitators Women
75 | P a g e Improving Food and Infant and Young Child Feeding (IYCF) Cascade training of LHWs, Training Workshops Nutrient Intake and CMWs on IYCF & Sprinkles Adequate Care for components at facility level x Young Children and 1.1.4 03 days at facility level with 03 Pregnant & Lactating facility facilitators Women Improving Food and Infant and Young Child Feeding (IYCF) Refresher training of Health Training Workshops Nutrient Intake and Care facility staff on IYCF & Adequate Care for Sprinkles components at Young Children and 1.1.5 District level x 02 days with 03 Pregnant & Lactating district trainers at district level Women
Improving Food and Infant and Young Child Feeding (IYCF) Refresher training of LHS on Training Workshops Nutrient Intake and IYCF & Sprinkles supportive Adequate Care for monitoring (25 LHS* 02 Young Children and 1.1.6 days*03 Facilitators) Pregnant & Lactating Women Improving Food and Infant and Young Child Feeding (IYCF) District master trainers on Training Workshops Nutrient Intake and IYCF & Sprinkles (NGO Adequate Care for Component) Depends on the Young Children and 1.1.7 coverage of LHWs at district Pregnant & Lactating level 05 days Women Improving Food and Infant and Young Child Feeding (IYCF) Training of CHW of NGOs 02 Training Workshops Nutrient Intake and days with 03 facilitators at Adequate Care for facility level Young Children and 1.1.8 Pregnant & Lactating Women Improving Food and Community Management of Acute Provision of supplies and Equipment/Supplies Nutrient Intake and Malnutrition for children and equipment for Outpatient Adequate Care for pregnant and lactating women Therapeutic Programme (OTP) Young Children and 1.2.1.1 under CMAM Pregnant & Lactating Women
76 | P a g e Improving Food and Community Management of Acute Procurement and distribution Procurement of Nutrient Intake and Malnutrition for children and of Ready to Use Therapeutic Nutrition Supplies Adequate Care for pregnant and lactating women Food (RUTF) for acutely Young Children and 1.2.1.2 malnourished children Pregnant & Lactating Women Improving Food and Strengthening/operationalization of Strengthening of Nutrition Monthly Incentive Nutrient Intake and stabilization centers at DHQ level & Stabilization Centers Bonuses Adequate Care for Ready to Use Therapeutic Food (RUTF) Young Children and & Formula Milks 1.2.2.1 Pregnant & Lactating Women Improving Food and Strengthening/operationalization of Strengthening of Nutrition Other Costs Nutrient Intake and stabilization centers at DHQ level & Stabilization Centers Adequate Care for Ready to Use Therapeutic Food (RUTF) Young Children and & Formula Milks 1.2.2.1 Pregnant & Lactating Women Improving Food and Strengthening/operationalization of Procurement and distribution Procurement of Nutrient Intake and stabilization centers at DHQ level & of Formula Milks (F75) for Nutrition Supplies Adequate Care for Ready to Use Therapeutic Food (RUTF) severely malnourished Young Children and & Formula Milks 1.2.2.2 children Pregnant & Lactating Women Improving Food and Strengthening/operationalization of Procurement and distribution Procurement of Nutrient Intake and stabilization centers at DHQ level & of Formula Milks (F100) for Nutrition Supplies Adequate Care for Ready to Use Therapeutic Food (RUTF) severely malnourished Young Children and & Formula Milks 1.2.2.3 children Pregnant & Lactating Women Improving Food and Strengthening/operationalization of Procurement and distribution Procurement of Nutrient Intake and stabilization centers at DHQ level & of Ready to Use Therapeutic Nutrition Supplies Adequate Care for Ready to Use Therapeutic Food (RUTF) Food (RUTF) for acutely Young Children and & Formula Milks 1.2.2.4 malnourished children Pregnant & Lactating Women
77 | P a g e Improving Food and Capacity Building/Training Provincial training of ToT on Training Workshops Nutrient Intake and CMAM & IFA, 05 days with 05 Adequate Care for facilitators at Provincial level Young Children and 1.2.3.1 Pregnant & Lactating Women Improving Food and Capacity Building/Training District training on CMAM & Training Workshops Nutrient Intake and Iran Folic Acid (IFA) (NGO Adequate Care for Component) 05 days with 04 Young Children and 1.2.3.2 facilitators at district level Pregnant & Lactating Women Improving Food and Capacity Building/Training Refresher training of health Training Workshops Nutrient Intake and care facility staff (BHU, RHC) Adequate Care for on CMAM & Iran Folic Acid Young Children and 1.2.3.3 (IFA) x 02 days with 03 district Pregnant & Lactating facilitators at district level Women
Improving Food and Capacity Building/Training Cascade training of LHWs on Training Workshops Nutrient Intake and CMAM & IFA 03 days with 03 Adequate Care for facility facilitators at facility Young Children and 1.2.3.4 level Pregnant & Lactating Women Improving Food and Capacity Building/Training Refresher training of CHWs of Training Workshops Nutrient Intake and NGOs 02 days with 03 Adequate Care for facilitators at facility level Young Children and 1.2.3.5 Pregnant & Lactating Women Improving Food and Capacity Building/Training Refresher training of health Training Workshops Nutrient Intake and care facility staff of DHQ on Adequate Care for CMAM & IFA 02 days with 03 Young Children and 1.2.3.6 district facilitators at district Pregnant & Lactating level Women
78 | P a g e Improving Food and Management of Maternal Procurement of Iran Folic Acid Procurement of Nutrient Intake and Malnutrition (IFA) tablets for pregnant Nutrition Supplies Adequate Care for women for both LHW and Young Children and 1.3.1 Non-LHW areas (Pack of 1000) Pregnant & Lactating Women Improving Food and Management of Maternal Procurement of Iran Folic Acid Procurement of Nutrient Intake and Malnutrition (IFA) tablets for adolescent Nutrition Supplies Adequate Care for girls for both LHW and Non- Young Children and 1.3.2 LHW areas Pregnant & Lactating Women Improving Food and Management of Maternal Research on compliance and Professional Fees Nutrient Intake and Malnutrition acceptability of Iran Folic Acid Adequate Care for (IFA) specially amongst the Young Children and 1.3.3 adolescent group Pregnant & Lactating Women Improving Food and Management of Maternal Research on compliance and Direct Cost Nutrient Intake and Malnutrition acceptability of Iran Folic Acid Adequate Care for (IFA) specially amongst the Young Children and 1.3.3 adolescent group Pregnant & Lactating Women Improving Food and Management of Maternal Research on compliance and Dissemination Nutrient Intake and Malnutrition acceptability of Iran Folic Acid Workshop Adequate Care for (IFA) specially amongst the Young Children and 1.3.3 adolescent group Pregnant & Lactating Women Improving Food and Service Delivery through Institutional Contract Agreement with Contracts Nutrient Intake and Arrangement Peoples Primary Healthcare Adequate Care for Initiative (PPHI) for service Young Children and 1.4.1 delivery in districts Pregnant & Lactating Women
79 | P a g e Improving Food and Service Delivery through Institutional Contract Agreement with Contracts Nutrient Intake and Arrangement NGOs for Service Delivery in Adequate Care for Districts Young Children and 1.4.2 Pregnant & Lactating Women Strengthening Others (Operations & Maintenance Rent of Building of Provincial Operations & 4.8.1 Institutional Capacity Cost) Program Maintenance Cost Strengthening Others (Operations & Maintenance Rent of Building of Provincial Operations & 4.8.2 Institutional Capacity Cost) Store Maintenance Cost Strengthening Others (Operations & Maintenance Office equipment Operations & 4.8.3 Institutional Capacity Cost) maintenance cost Maintenance Cost Strengthening Others (Operations & Maintenance POL for operational vehicles Operations & 4.8.4 Institutional Capacity Cost) Province Maintenance Cost Strengthening Others (Operations & Maintenance POL for operational vehicles Operations & 4.8.5 Institutional Capacity Cost) District Maintenance Cost Strengthening Others (Operations & Maintenance Vehicle maintenance Province Operations & 4.8.6 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Vehicle maintenance District Operations & 4.8.7 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance POL for Generator Operations & 4.8.8 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Generator Maintenance Operations & 4.8.9 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Electricity charges Operations & 4.8.10 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Gas Charges Operations & 4.8.11 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Telephone Exchange Operations & 4.8.12 Institutional Capacity Cost) Connection (five lines) Maintenance Cost Strengthening Others (Operations & Maintenance Telephone Charges (five lines) Operations & 4.8.13 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Broad Band Internet Services Operations & 4.8.14 Institutional Capacity Cost) (Installation) Maintenance Cost Strengthening Others (Operations & Maintenance Broad Band Internet Services Operations & 4.8.15 Institutional Capacity Cost) (Charges) Maintenance Cost Strengthening Others (Operations & Maintenance Wireless Internet Connection Operations & 4.8.16 Institutional Capacity Cost) (District) Maintenance Cost Strengthening Others (Operations & Maintenance Wireless Internet Connection Operations & 4.8.17 Institutional Capacity Cost) (Charges) Maintenance Cost
80 | P a g e Strengthening Others (Operations & Maintenance Stationary & Expendable Operations & 4.8.18 Institutional Capacity Cost) Items Maintenance Cost Strengthening Others (Operations & Maintenance Postages and courier Operations & 4.8.19 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Journals, newspaper & news Operations & 4.8.20 Institutional Capacity Cost) letter Maintenance Cost Strengthening Others (Operations & Maintenance Printing Operations & 4.8.21 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance TA/DA Operations & 4.8.22 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Repair/Renovation/Alteration Operations & Institutional Capacity Cost) 4.8.23 s and maintenance of building Maintenance Cost
Strengthening Others (Operations & Maintenance Costs for Advertisement Operations & 4.8.24 Institutional Capacity Cost) Maintenance Cost Strengthening Others (Operations & Maintenance Local Area Network Operations & 4.8.25 Institutional Capacity Cost) Maintenance Maintenance Cost Strengthening Others (Operations & Maintenance Performance Incentive Bonus Operations & Institutional Capacity Cost) to LHWs, CHWs, HF Staff etc. Maintenance Cost 4.8.26 (2 Districts in each phase)
Strengthening Operational Vehicles Car (1300 cc) including freight Operational Vehicles Institutional Capacity 4.7.1 & registration charges (Province) Strengthening Operational Vehicles Van (Pick & Drop) including Operational Vehicles Institutional Capacity freight & registration charges 4.7.2 (Province)
Strengthening Operational Vehicles Operational Vehicle (1000 cc) Operational Vehicles Institutional Capacity including freight & registration 4.7.3 charges (Province)
Strengthening Operational Vehicles Operational Vehicle (1000 cc) Operational Vehicles Institutional Capacity 4*4 Wheel including freight & 4.7.4 registration charges (District)
Strengthening Furniture Office tables (Officer) Furniture 4.6.1 Institutional Capacity Strengthening Furniture Office tables (Staff) Furniture 4.6.2 Institutional Capacity
81 | P a g e Strengthening Furniture Reception Desk Furniture 4.6.3 Institutional Capacity Strengthening Furniture Office Chairs (Officers) - Furniture 4.6.4 Institutional Capacity Revolving Hydraulic Strengthening Furniture Office chairs (visitors) Furniture 4.6.5 Institutional Capacity Strengthening Furniture Computer tables Furniture 4.6.6 Institutional Capacity Strengthening Furniture Computer/staff chairs - Furniture 4.6.7 Institutional Capacity Revolving Hydraulic Strengthening Furniture Conference Room Table Furniture 4.6.8 Institutional Capacity Strengthening Furniture Conference Room Chairs Furniture 4.6.9 Institutional Capacity Strengthening Furniture Office Shelves/Almirahs Furniture 4.6.10 Institutional Capacity Strengthening Furniture Store Shelves/Racks/Almirahs Furniture Institutional Capacity 4.6.11 (Steel)
Strengthening Furniture Office Safe Furniture 4.6.12 Institutional Capacity Strengthening Furniture Sofa Set (five seater) for Furniture 4.6.13 Institutional Capacity Programme Manager Strengthening Furniture Sofa Sets (three Seater) for Furniture 4.6.14 Institutional Capacity Officers Strengthening Furniture Sofa Sets (Seven Seater) for Furniture 4.6.15 Institutional Capacity Reception Strengthening Procurement & Supplies Server (Network, Web, Data) Procurement & 4.5.1 Institutional Capacity Supplies Strengthening Procurement & Supplies Desktop Computes Procurement & 4.5.2 Institutional Capacity Supplies Strengthening Procurement & Supplies Network Pinter Procurement & 4.5.3 Institutional Capacity Supplies Strengthening Procurement & Supplies Printers (Laser) Procurement & 4.5.4 Institutional Capacity Supplies Strengthening Procurement & Supplies Color Printer (Laser) Procurement & 4.5.5 Institutional Capacity Supplies Strengthening Procurement & Supplies Heavy Duty UPS for Server Procurement & 4.5.6 Institutional Capacity Supplies Strengthening Procurement & Supplies UPS for Computers Procurement & 4.5.7 Institutional Capacity Supplies
82 | P a g e Strengthening Procurement & Supplies Laptops/Notebooks Procurement & 4.5.8 Institutional Capacity Supplies Strengthening Procurement & Supplies Webcam (Still digital Camera) Procurement & 4.5.9 Institutional Capacity Supplies Strengthening Procurement & Supplies Handicap with Hard Disk Procurement & 4.5.10 Institutional Capacity Supplies Strengthening Procurement & Supplies Multimedia HD LCD Smart TV Procurement & 4.5.11 Institutional Capacity 65" Supplies Strengthening Procurement & Supplies Multimedia HD LCD Smart TV Procurement & 4.5.12 Institutional Capacity 42" Supplies Strengthening Procurement & Supplies Licensed Computer Software Procurement & Institutional Capacity (Windows for Server, Supplies 4.5.13 Computers, Anti-virus) (Corporate Editions for 100 users) Strengthening Procurement & Supplies Telephone Exchange for 5 Procurement & Institutional Capacity 4.5.14 lines (75 extensions) with Supplies installation Strengthening Procurement & Supplies Telephone Sets Procurement & 4.5.15 Institutional Capacity Supplies Strengthening Procurement & Supplies Local Area Networking (wire Procurement & 4.5.16 Institutional Capacity and/or wireless) Supplies Strengthening Procurement & Supplies Microphones Procurement & 4.5.17 Institutional Capacity Supplies Strengthening Procurement & Supplies Computer accessories (flash Procurement & Institutional Capacity drives, external HDD, numeric Supplies 4.5.18 pads, DSL etc.)
Strengthening Procurement & Supplies Photocopying Machine - heavy Procurement & 4.5.19 Institutional Capacity duty with RADF Supplies Strengthening Procurement & Supplies Photocopier Color Procurement & 4.5.20 Institutional Capacity Supplies Strengthening Procurement & Supplies Facsimile machine (Laser) Procurement & 4.5.21 Institutional Capacity Supplies Strengthening Procurement & Supplies Multimedia Project with Procurement & 4.5.22 Institutional Capacity Screen & wall Mounting Supplies Strengthening Procurement & Supplies Air conditioner (Split Wall Procurement & 4.5.23 Institutional Capacity Mounted) Supplies Strengthening Procurement & Supplies Air conditioner Floor Standing Procurement & 4.5.24 Institutional Capacity Supplies
83 | P a g e Strengthening Procurement & Supplies Chillers/Water Dispensers Procurement & 4.5.25 Institutional Capacity Supplies Strengthening Procurement & Supplies Heavy Duty Scanner (color) Procurement & 4.5.26 Institutional Capacity Supplies Strengthening Procurement & Supplies Heavy Duty Generator (20-30 Procurement & 4.5.27 Institutional Capacity KVA) Supplies Strengthening Capacity Building Induction course on nutrition Capacity Building Institutional Capacity 4.4.1 for staff working at Nutrition Program Strengthening Capacity Building Capacity Building of Managers Capacity Building Institutional Capacity 4.4.2 on Monitoring & Evaluation
Strengthening Provide technical assistance for M&E Framework and tools Technical Assistance Institutional Capacity building capacity for effective 4.3.1 (link with NNS &DHIS) implementation program Strengthening Provide technical assistance for Procurement & Logistic Officer Technical Assistance Institutional Capacity building capacity for effective 4.3.2 (Market Based) implementation program Strengthening Provide technical assistance for FMS (Market Based) Technical Assistance Institutional Capacity building capacity for effective 4.3.3 implementation program Strengthening Provide technical assistance for Epidemiologist/Deputy Technical Assistance Institutional Capacity building capacity for effective 4.3.4 Program Manager (Market implementation program Based) Strengthening Provide technical assistance for Office Strengthening at Technical Assistance Institutional Capacity building capacity for effective 4.3.5 Planning Department for implementation program Nutrition Interventions Strengthening Strengthening coordination Provincial Integrated Nutrition Meetings/Seminars Institutional Capacity mechanisms for effective Committee implementation of nutrition interventions between LHWs, MNCH, 4.2.1 EPI, nutrition program and private sector Strengthening Strengthening coordination Provincial Nutrition Steering Meetings/Seminars Institutional Capacity mechanisms for effective Committee implementation of nutrition interventions between LHWs, MNCH, 4.2.2 EPI, nutrition program and private sector
84 | P a g e Strengthening Strengthening coordination Provincial Technical Meetings/Seminars Institutional Capacity mechanisms for effective Committee implementation of nutrition interventions between LHWs, MNCH, 4.2.3 EPI, nutrition program and private sector Strengthening Strengthening coordination Provincial Breastfeeding Board Meetings/Seminars Institutional Capacity mechanisms for effective implementation of nutrition interventions between LHWs, MNCH, 4.2.4 EPI, nutrition program and private sector Strengthening Strengthening coordination Community Based Meetings/Seminars Institutional Capacity mechanisms for effective Stakeholders implementation of nutrition interventions between LHWs, MNCH, 4.2.5 EPI, nutrition program and private sector Strengthening Strengthening coordination District Coordination Meeting Meetings/Seminars Institutional Capacity mechanisms for effective implementation of nutrition interventions between LHWs, MNCH, 4.2.6 EPI, nutrition program and private sector Strengthening Strengthening coordination Provincial Coordination Meetings/Seminars Institutional Capacity mechanisms for effective Meeting with DNFP implementation of nutrition interventions between LHWs, MNCH, 4.2.7 EPI, nutrition program and private sector Strengthening Programme Staff Project Director/ Provincial Program Staff Institutional Capacity 4.1.1 Program Manager (BPS 19/20) Salaries (*) Strengthening Programme Staff Health and Nutrition Program Staff 4.1.2 Institutional Capacity Education Officer (BPS 18) Salaries Strengthening Programme Staff Assistant Program Manager Program Staff Institutional Capacity 4.1.3 (Technical) (BPS 17/18) Salaries
Strengthening Programme Staff Assistant Program Manager Program Staff Institutional Capacity 4.1.4 (Monitoring) (BPS 17/18) Salaries
85 | P a g e Strengthening Programme Staff District Nutrition Officers (BPS Program Staff 4.1.5 Institutional Capacity 17/18) Salaries Strengthening Programme Staff Training Coordinator (BPS Program Staff 4.1.6 Institutional Capacity 17/18) Salaries Strengthening Programme Staff Administrative Officer (BPS Program Staff 4.1.7 Institutional Capacity 17) Salaries Strengthening Programme Staff Data Analyst/Computer Program Staff 4.1.8 Institutional Capacity programmer (BPS 17) Salaries Strengthening Programme Staff Assistant Accounts Officer Program Staff 4.1.9 Institutional Capacity (BPS 16) Salaries Strengthening Programme Staff IT Assistant/ Computer Program Staff 4.1.10 Institutional Capacity Operators (BPS 15) Salaries Strengthening Programme Staff Cashier (BPS 14) Program Staff 4.1.11 Institutional Capacity Salaries Strengthening Programme Staff Store Keeper (BPS 14) Program Staff 4.1.12 Institutional Capacity Salaries Strengthening Programme Staff Receptionist/telephone Program Staff 4.1.13 Institutional Capacity operator (BPS 10) Salaries Strengthening Programme Staff Driver (BPS 05) Program Staff 4.1.14 Institutional Capacity Salaries Strengthening Programme Staff Chawkidar (BPS 01) Program Staff 4.1.15 Institutional Capacity Salaries Strengthening Programme Staff Naib Qasid (BPS 01) Program Staff 4.1.16 Institutional Capacity Salaries Strengthening Programme Staff Peon (BPS 01) Program Staff 4.1.17 Institutional Capacity Salaries Strengthening Programme Staff Store Quly (BPS 01) (*) Program Staff 4.1.18 Institutional Capacity Salaries Strengthening Programme Staff Sanitary Worker (BPS 01) Program Staff 4.1.19 Institutional Capacity Salaries Strengthening Programme Staff Gardner(BPS 01) Program Staff 4.1.20 Institutional Capacity Salaries Monitoring and Development of M&E Framework Review of NIS/LHW-MIS/DHIS Technical Assistance Evaluation for and develop & institutionalize Program 5.1.1 MIS for Nutrition Effectiveness Monitoring and Development of M&E Framework Annual Internal Audit (Third Technical Assistance Evaluation for Party) Program 5.1.2 Effectiveness
86 | P a g e Monitoring and Development of M&E Framework Monitoring Provincial / District Technical Assistance Evaluation for programs Program 5.1.3 Effectiveness Monitoring and Operations Research Annual Assessments including Surveys & Research Evaluation for Mid & End Term & Media cost Program 5.2.1 Evaluations Effectiveness Monitoring and Operations Research Pilot of using cell phones for Surveys & Research Evaluation for live data transmission by cost Program 5.2.2 LHWs (in one district) Effectiveness Monitoring and Operations Research Vitamin D, understanding the Surveys & Research Evaluation for problem better cost Program 5.2.3 Effectiveness Monitoring and Operations Research Health Institutional Surveys & Research Evaluation for Strengthening cost Program 5.2.4 Effectiveness Monitoring and Operations Research Baseline Survey for missing Surveys & Research Evaluation for indicators cost Program 5.2.5 Effectiveness Changing Key Changing Key Nutrition-Related Formative Research through a Surveys & Research Nutrition-Related Behaviors 3.1 competitively hired Firm cost Behaviors Changing Key Changing Key Nutrition-Related Strategy designed based on Surveys & Research Nutrition-Related Behaviors 3.2 the findings of the research cost Behaviors Changing Key Changing Key Nutrition-Related IEC and other materials Tools/Materials Nutrition-Related Behaviors 3.3 developed according to the Behaviors BCC design Changing Key Changing Key Nutrition-Related Material Field tested and Surveys & Research Nutrition-Related Behaviors 3.4 implemented cost Behaviors Changing Key Changing Key Nutrition-Related BCC Implementation Pilot/Media Mix Nutrition-Related Behaviors 3.5 activities Behaviors
87 | P a g e Changing Key Changing Key Nutrition-Related Third Party Media Monitoring Evaluation & Nutrition-Related Behaviors 3.6 Monitoring Behaviors Changing Key Changing Key Nutrition-Related Quarterly newsletter Printing & Nutrition-Related Behaviors 3.7 Publications Behaviors Changing Key Changing Key Nutrition-Related Development of nutrition Software’s Nutrition-Related Behaviors 3.8 website Behaviors Changing Key Changing Key Nutrition-Related Annual Hosting of nutrition Software’s Nutrition-Related Behaviors 3.9 website Behaviors Changing Key Changing Key Nutrition-Related Behavior Change Technical Assistance Nutrition-Related Behaviors 3.1 Communication (BCC) Expert Behaviors
88 | P a g e 1.xxii. Chart of Accounts – Detailed Coding
Element No Major object Minor object Detailed object Description No Description No Description No Description ExpenditureA A01 expensesEmployee related 1A01 Pay Pay50) of Officers (A01101- 01A011 Basic Pay 02A011 Personal pay 05A011 Qualification Pay Pay-99) of other staff (A01151 51A011 Basic Pay 56A011 Pay of contract staff 2A01 Allowances Regular Allowances (A01201-10) 02A012 House rent Allowance 03A012 Conveyance Allowance (A01211-70)Other Regular allowances 17A012 Medical allowance 27A012 Project allowance 36A012 Deputation allowance 44A012 Adhoc relief Other allowances(A01271-99) (excluding TA) A012 Overtime allowance 71A012 Medical charges 74A012 Contingent paid staff A03 Operating expenses A03 Communication 77A032 Postage and telegraph 2 s 01A032 Telephone and trunk call 02A032 Courier and pilot service A03 Utilities 05A033 Gas 3 01A033 Water 02A033 Electricity 03A033 Hot and cold weather A03 Occupancy 04A034 chargesRent for office building 4 costs 02A034 Rent for residential A03 Travel & 03 buildingGovt. Servants (A03801- 8 Transportation A038 Training20) – domestic 01A038 Travelling allowance 05A038 Transportation of Goods 06A038 P.O.L Carges, Aeroplanes, 07 Helicoptors, Staff Cars, A038 Conveyance charges A03 General 08A039 Stationery 9 01A039 Printing and publication 02A039 Conference/seminars/work 03A039 shops/Advertising symposia & Publicity Advances to 07A081 A08 Loans advances 1A08 government s 01 House building 02A081 Motor car 03A081 Motor cycle/scooter 04A081 Cycle A09 Physical assets 1A09 physicalPurchase assets of 01A091 Land and buildings 05A091 Transport 06A091 Plant and Machinery 07A091 Furniture and fixtures A12 Civil Works 4A12 structuresBuildings and 01A124 Office buildings 02A124 Residential buildings 03A124 Other buildings A13 maintenanceRepairs and 0A13 Transport 01A130 Repair of Transport 1A13 EquipmentMachinery and 01A131 EquipmentRepair of Machinery & 2A13 FixtureFurniture and 01A132 FixturesRepair of Furniture & 3A13 structureBuildings and 01A133 Office Buildings 02A133 Residential Buildings 03A133 Other Buildings
89 | P a g e 1.xxiii. Activity Wise Reporting Template
World Bank Nutrition Support Program Activity Wise Expenditure Report
Component (All) Sub – Component (All)
Activities Amount ( Rs) Capacity Building Capacity Building of Managers on Monitoring & Evaluation Induction course on nutrition for staff working at Nutrition Program Contracts Contract Agreement with NGOs for Service Delivery in Districts Contract Agreement with Peoples Primary Healthcare Initiative (PPHI) for service delivery in districts Direct Cost Research on compliance and acceptability of Iran Folic Acid (IFA) specially amongst the adolescent group Dissemination Workshop Research on compliance and acceptability of Iran Folic Acid (IFA) specially amongst the adolescent group Equipment/Supplies Provision of supplies and equipment for Outpatient Therapeutic Programme (OTP) under CMAM Evaluation & Monitoring Third Party Media Monitoring Furniture Computer tables Computer/staff chairs - Revolving Hydraulic Conference Room Chairs Conference Room Table Office Chairs (Officers) - Revolving Hydraulic Office chairs (visitors) Office Safe Office Shelves/Almirahs Office tables (Officer) Office tables (Staff) Reception Desk Sofa Set (five seater) for Programme Manager Sofa Sets (Seven Seater) for Reception Sofa Sets (three Seater) for Officers Store Shelves/Racks/Almirahs (Steel) Monthly Incentive Bonuses Strengthening of Nutrition Stabilization Centers
90 | P a g e Operational Vehicles Car (1300 cc) including freight & registration charges (Province) Operational Vehicle (1000 cc) 4*4 Wheel including freight & registration charges (District) Operational Vehicle (1000 cc) including freight & registration charges (Province) Van (Pick & Drop) including freight & registration charges (Province) Operations & Maintenance Cost Broad Band Internet Services (Charges) Broad Band Internet Services (Installation) Costs for Advertisement Electricity charges Gas Charges Generator Maintenance Journals, newspaper & news letter Local Area Network Maintenance Office equipment maintenance cost Performance Incentive Bonus to LHWs, CHWs, HF Staff etc. (2 Districts in each phase) POL for Generator POL for operational vehicles District POL for operational vehicles Province Postages and courier Printing Rent of Building of Provincial Program Rent of Building of Provincial Store Repair/Renovation/Alterations and maintenance of building Stationary & Expendable Items TA/DA Telephone Charges (five lines) Telephone Exchange Connection (five lines) Vehicle maintenance District Vehicle maintenance Province Wireless Internet Connection (Charges) Wireless Internet Connection (District) Other Costs Strengthening of Nutrition Stabilization Centers Printing & Publications Quarterly newsletter Procurement & Supplies Air conditioner (Split Wall Mounted) Air conditioner Floor Standing Chillers/Water Dispensers Colour Printer (Laser)
Computer accessories (flash drives, external HDD, numeric pads, DSL etc.)
91 | P a g e Desktop Computes Facsimile machine (Laser) Handicam with Hard Disk Heavy Duty Generator (20-30 KVA) Heavy Duty Scanner (colour) Heavy Duty UPS for Server Laptops/Notebooks Licensed Computer Software (Windows for Server, Computers, Anti-virus) (Corporate Editions for 100 users) Local Area Networking (wire and/or wireless) Microphones Multimedia HD LCD Smart TV 42" Multimedia HD LCD Smart TV 65" Multimedia Project with Screen & wall Mounting Network Pinter Photocopier Colour Photocopying Machine - heavy duty with RADF Printers (Laser) Server (Network, Web, Data) Telephone Exchange for 5 lines (75 extensions) with installation Telephone Sets UPS for Computers Webcam (Still digital Camera) Procurement of Nutrition Supplies Procurement and distribution of Formula Milks (F100) for severely malnourished children Procurement and distribution of Formula Milks (F75) for severely malnourished children Procurement and distribution of Micronutrient Powder Sachet Procurement and distribution of Ready to Use Therapeutic Food (RUTF) for acutely malnourished children Procurement and distribution of Zinc Supplement Procurement of Iran Folic Acid (IFA) tablets for adolescent girls for both LHW and Non-LHW areas Procurement of Iran Folic Acid (IFA) tablets for pregnant women for both LHW and Non-LHW areas (Pack of 1000) Professional Fees Research on compliance and acceptability of Iran Folic Acid (IFA) specially amongst the adolescent group Program Staff Salaries Administrative Officer (BPS 17) Assistant Accounts Officer (BPS 16) Assistant Program Manager (Monitoring) (BPS 17/18) Assistant Program Manager (Technical) (BPS 17/18) Cashier (BPS 14) Chawkidar (BPS 01)
92 | P a g e Data Analyst/Computer programmer (BPS 17) District Nutrition Officers (BPS 17/18) Driver (BPS 05) Gardner(BPS 01) Health and Nutrition Education Officer (BPS 18) IT Assistant/ Computer Operators (BPS 15) Naib Qasid (BPS 01) Peon (BPS 01) Project Director/ Provincial Program Manager (BPS 19/20) (*) Receptionist/telephone operator (BPS 10) Sanitary Worker (BPS 01) Store Keeper (BPS 14) Store Quly (BPS 01) (*) Training Coordinator (BPS 17/18) Seminars/Meetings Community Based Stakeholders District Coordination Meeting Provincial Breastfeeding Board Provincial Coordination Meeting with DNFP Provincial Integrated Nutrition Committee Provincial level dissemination of IYCF Strategy Provincial Nutrition Steering Committee Provincial Technical Committee Software’s Annual Hosting of nutrition website Development of nutrition website Surveys & Research cost 0 Annual Assessments including Mid & End Term & Media Evaluations Baseline Survey for missing indicators 0 Formative Research through a competitively hired Firm Health Institutional Strengthening Material Field tested and implemented Pilot of using cell phones for live data transmission by LHWs (in one district) Strategy designed based on the findings of the research Vitamin D, understanding the problem better Technical Assistance Annual Internal Audit (Third Party) Behavior Change Communication (BCC) Expert Epidemiologist/Deputy Program Manager (Market Based) FMS (Market Based) M&E Framework and tools (link with NNS &DHIS) Monitoring Provincial / District programs
Office Strengthening at Planning Department for Nutrition Interventions Procurement & Logistic Officer (Market Based)
93 | P a g e Review of NIS/LHW-MIS/DHIS and develop & institutionalize MIS for Nutrition Tools/Materials IEC and other materials developed according to the BCC design Training Workshops Cascade training of LHWs on CMAM & IFA 03 days with 03 facility facilitators at facility level Cascade training of LHWs, CMWs on IYCF & Sprinkles components at facility level x 03 days at facility level with 03 facility facilitators Cascade training of LHWs/CMWs 03 days with 03 facility facilitators at facility level District master trainers on IYCF & Sprinkles (NGO Component) Depends on the coverage of LHWs at district level 05 days District training on CMAM & Iran Folic Acid (IFA) (NGO Component) 05 days with 04 facilitators at district level Provincial training on ToT on IYCF & Sprinkles for 7 districts (3 trainers per district) 05 days at Provincial level with 05 facilitators Provincial training of ToT on CMAM & IFA, 05 days with 05 facilitators at Provincial level Refresher training of CHWs of NGOs 02 days with 03 facilitators at facility level Refresher training of health care facility staff (BHU, RHC) on CMAM & Iran Folic Acid (IFA) x 02 days with 03 district facilitators at district level Refresher training of health care facility staff of DHQ on CMAM & IFA 02 days with 03 district facilitators at district level Refresher training of Health Care facility staff on IYCF & Sprinkles components at District level x 02 days with 03 district trainers at district level Refresher training of LHS on IYCF & Sprinkles supportive monitoring (25 LHS* 02 days*03 Facilitators) Training of CHW of NGOs 02 days with 03 facilitators at facility level Training of District Master Trainers (NGO Component) 03 days with 03 facilitators at district level
Training of Health Facility Staff 02 days with 03 facilitators at district level Training of NGO CHWs 02 days with 03 facility facilitators at facility level Pilot/Media Mix activities BCC Implementation Grand Total 0
94 | P a g e