Accounting Procedures Manual[1]

8/7/2019 Accounting Procedures Manual[1]

http://slidepdf.com/reader/full/accounting-procedures-manual1 1/39

GHANA SCHOOL FEEDING PROGRAMME

Year: 2009

ACCOUNTING POLICIES

AND PROCEDURES

MANUAL

Facilitated by: SNV – Netherlands Development Organisation

Facilitated b : Netherlands Develo ment Or anization



ACKNOWLEDGEMENT

This manual could not have been accomplished without the splendid support and

cooperation of the employees of the Ghana School Feeding Programme (National

Secretariat). Invaluable assistance was provided by Mr. Michael Nsowah (GSFP,

National Coordinator), Mr. Lawrence Attipoe (SNV), Mr. Kwame Nuako (Technical

Advisor - GSFP), Mr. Solomon Donkor, Deputy Coordinators for Operations and

Monitoring and Evaluation (GSFP), staff of the Accounts office and all other

personnel associated with various accounting transactions who contributed essential

information in the understanding of the accounting procedures. Also of significant

help were the sponsors and strategic partners of the GSFP including RNE, and SNV.

Of additional help were the management of MLGRD, especially, Mr Isaac K. Asare

(Financial Controller - MLGRD) and MOFEP. We regret that we cannot list all names

that should be in place herein. To all we extend our sincere thanks.

Working Team

• Sarah Naa Dedei Agbey (SNV)

• Stella Oye (SNV)

• E.K. Donkor (GSFP)

• Kwasi Afrifa (GSFP)

• Alhassan Adams (GSFP)

• Mintah Anim-Larbi (SNV)



TABLE OF CONTENT

ACKNOWLEDGEMENT ....................................................................................... i TABLE OF CONTENT......................................................................................... ii

LIST OF ABBREVIATIONS................................................................................ v

CHAPTER ONE................................................................................................. 6

INTRODUCTION .............................................................................................. 6

1.0 Purpose of Manual............................................................................................................. 6

1.1 Stakeholders of the GSFP Accounting Manual ..................................................................... 6

1.2 Needs of Stakeholders of Manual ....................................................................................... 7

1.3 Changes to the Accounting Manual..................................................................................... 7

1.4 Financial Year..................................................................................................................... 7

1.5 Duties of the Head of GSFP Accounts .................................................................................. 8

CHAPTER TWO ................................................................................................ 9

THE ACCOUNTING SYSTEM.............................................................................. 9

2.1 General Structure............................................................................................................... 9

2.1.1 Objectives.....................................................................................................................................9

2.1.2 Basic Elements .............................................................................................................................9

2.2 Accounting Policies ............................................................................................................ 9

2.3 Receipts............................................................................................................................10

2.4 Expenditure ......................................................................................................................10

CHAPTER THREE............................................................................................ 12

RECEIPTS...................................................................................................... 12

3.1 Government of Ghana Receipts...............................................................................................12

3.1.1 General Procedure (Requesting for Administration Fund) ........................................................12

3.1.2 General Procedure and Flow of Funds (Administration & Investment) ....................................12

3.1.3 General Procedure (Requesting for Feeding Fund) ...................................................................13

3.1.4 General Procedure and Flow of Funds (Feeding).......................................................................133.2 Data Capture.....................................................................................................................13

3.3 Reports on Receipts ..........................................................................................................14

CHAPTER FOUR............................................................................................. 15

PAYMENTS.................................................................................................... 15



4.3 General Payments.............................................................................................................16

4.2.3 General Payment Procedure...........................................................................................16

4.2.4 Salaries/Allowances.......................................................................................................17

4.2.5 Fuel...............................................................................................................................17

CHAPTER FIVE ..............................................................................................18

PROCUREMENT PROCEDURES........................................................................ 18

5.0 Procurement Policy ..........................................................................................................18

5.1 Procurement of Goods......................................................................................................18

5.1.1 Definition of Goods:............................................................................................................18

5.2 Procurement Methods:.....................................................................................................18

5.2.1 Competitive Tendering ..............................................................................................................19

5.2.2 Single Source..............................................................................................................................19

5.2.3 Request for Quotations..............................................................................................................19

5.3 Procurement Process (Goods valued below GH¢5000)........................................................19

5.4 Procurement Process (Goods valued above GH¢5000)........................................................20 5.5 Procurement Process (Goods valued above GH¢5000 and ..................................................20

5.6 Delivery of Items ..............................................................................................................21

5.6 Procurement of Service ....................................................................................................21

5.7.1 Policy ..................................................................................................................................21

5.7.2 Procurement Process .........................................................................................................21

CHAPTER SIX................................................................................................ 22 PETTY CASH.................................................................................................. 22

6.1 Definition of Petty Cash:....................................................................................................22

6.2 Policy:...............................................................................................................................22

6.3 Purpose of Petty Cash .......................................................................................................22

6.4 Restrictions on Use............................................................................................................22

6.5 Maintaining the Fund ........................................................................................................23

6.6 Petty Cash Procedures.......................................................................................................23

6.7 Reimbursement Procedures ..............................................................................................24

CHAPTER SEVEN ........................................................................................... 25

ACCOUNTING FOR FIXED ASSETS AND STORES ............................................. 25

7 1 Fi d A 25



7.1.5 Marking of Assets................................................................................................................25

7.1.6 Fixed Assets Register..........................................................................................................25

7.1.7 Disposal ..............................................................................................................................26

7.2 Stores ...............................................................................................................................26

7.2.1 Objective ............................................................................................................................26

7.2.1 Functions............................................................................................................................26

ANNEX.......................................................................................................... 27

ANNEX 1: .....................................................................................................................................27

ANNEX 2: .....................................................................................................................................36

Organizational Set-up...................................................................................................................36

Programme Organogram..............................................................................................................36

Procurement Committee’s Set-Up ................................................................................................37



LIST OF ABBREVIATIONS

A.G. Accountant General

BOG Bank of Ghana

GOG Government of Ghana

GSFP Ghana School Feeding Programme

LPO Local Purchase Orders

MLGRD Ministry of Local Government Rural Development

MOFEP Ministry of Finance and Economic Planning

NC National Coordinator

RFQ Request for Quotation

RNE Royal Netherlands Embassy



CHAPTER ONE

INTRODUCTION

1.0 Purpose of Manual

This manual has been prepared to document the internal accounting procedures for

the Ghana School Feeding Programme (National Secretariat). Its purpose is to

ensure that assets are safeguarded, financial statements are in conformity with

generally accepted accounting principles, and that finances are managed with

responsible stewardship.

All personnel with a role in the management of the Secretariat's fiscal operations

are expected to uphold the policies in this manual. It is the intention of GSFP

Secretariat that this accounting manual serves as our commitment to proper,

accurate financial management and reporting. All districts and schools are expected

to follow the prescribed financial management procedures as by FAA, FAR and

Financial Memoranda for District Assemblies. Forms for the districts have however

been designed to help caterers to account for funds and the District also to report

to the GSFP.

GSFP operates nationwide and has its National Secretariat in Accra; consistency of

all financial transactions and recordings is prime.

1.1 Stakeholders of the GSFP Accounting Manual

The major users of the GSFP accounting manual includes the under listed

institutions and officials.

1. National Secretariat – Ghana School Feeding Programme.

a. Management



2. Strategic Partners

a. Royal Netherlands Embassy

b. Netherlands Development Organisation

3. Technical Committee Members

a. Ministry of Local Government

b. Ministry of Finance

c. Ministry of Education

d. Ministry of Health

e. Ministry of Agriculture

4. Auditor General

5. External Auditors

1.2 Needs of Stakeholders of Manual

• As already indicated, management and employees of the GSFP will be guided

and directed by the manual in their accounting transactions, procedures and

report.

• For the Auditor General, Strategic Partners and External Auditors it will help

in assuring that procedures therein are adhered to.

1.3 Changes to the Accounting Manual

The Accounting Manual of GSFP should be under periodic review to reflect the

changing circumstances and financial information needs of the MLGRD and Donors.

The Secretariat is expected to submit recommendation for effecting such changes.

1.4 Financial Year



1.5 Duties of the Head of GSFP Accounts

• Organise and coordinate accounting activities of the GSFP Secretariat.

• Attends regular management meetings and holds regular meetings with the

Accounting personnel to brief them on relevant matters arising out of

management meetings.

• Allocates schedule of duties to various officers in the Accounts office.

• Ensure that financial management systems improvements initiated by

management and CAG are implemented.

• Gives financial advice to National Coordinator and other senior staff.

• Monitors revenue and expenditure and other commitments to ensure they

are within budget.

• Authorises payment vouchers and signs cheques.

• Ensure that the Secretariat’s books of accounts and other accounting

documents are well kept.

o That, entries in cashbook ledgers and registers are properly made.

o That, expenditures are properly captured in the expenditure records.

o That, daily cash balances are reported completely and accurately.

• Prepares and forwards monthly and quarterly reports and financial

statements to sector Minister.

• Ensures that Bank Reconciliation Statements are prepared for all accounts.



CHAPTER TWO

THE ACCOUNTING SYSTEM

2.1 General Structure

2.1.1 Objectives

The Accounting System seeks to:

a. Provide machinery for recording financial transactions in such a manner as to

comply with legal and other statutory requirements.

b. Provide suitable information to management for day-to-day management of

the GSFP Secretariat.

c. Assist in planning both for short-term and long-term.

d. Establish internal control measures to safeguard assets of GSFP and ensure

the completeness accuracy and reliability of the records.

2.1.2 Basic Elements

The Accounting System consists of 4 primary elements. These elements are as

follows:

a. Transaction data form source documents such as invoices, travelling and

transport claim, store issue vouchers, etc.

b. Processing of input data into a form suitable for storage and retrieval for

computation, analysis and summaries.

c. Storage device for holding data for long period, example ledgers, pen drives,

Fixed Asset Register, etc.

d. Reports and listing of data held in storage manipulated according to specific

rules.

2.2 Accounting Policies

2.2.1 Basis of Accounts



d. Capital Expenditure: Capital Expenditure is expensed on acquisition and

recognised as investment expense.

e. Inventory: Materials purchased for use at the beneficiary schools (Kitchen

Inputs) are expensed when paid for. Unused stocks are therefore not

capitalised.

2.3 Receipts

2.3.1 Objective

• To ensure that all receipts and other amounts due to GSFP are completely

and accurately recorded and accounted for.

2.3.2 Sources of Funds

Sources of funds include:

a. Government of Ghana

b. Royal Netherlands Embassy

c. Others

o Donor Support

o Sale of items.

o Sale of tender forms.

2.3.3 Receipt Recognition

Amounts released by the Treasury and receipt from donors form the basis for

receipt recognition.

2.4 Expenditure

2.4.1 Objective

To ensure that:

a Expenditures made are for the benefit of the Programme



2.4.2 Expenditures

Expenditures and payments are grouped into:

a. Personal Emoluments – Basic pay and allowances.

b. Administrative Expenses – such as utilities, office cleaning, office

consumables, printing and publication, travel and transport, maintenance.

c. Service Expenses: training and conference cost, travel and transport cost on

monitoring, consultancy fees and feeding cost.

d. Investment Expenses: such as kitchen inputs, plant and equipment, furniture

and vehicles.



CHAPTER THREE

RECEIPTS

3.1 Government of Ghana Receipts

Request for funds for administrative purposes is done quarterly based on budget.

The required procedure to be followed by the GSFP National Secretariat to access

Government of Ghana funds for administrative and investment purposes are

outlined below.

3.1.1 General Procedure (Requesting for Administration Fund)

1. Quarterly request for funds by National Coordinator writing to MLGRD.

2. MLGRD writes to MOFEP requesting for funds for the GSFP.

3. MOFEP responds by asking Controller and Accountant General to make

payment. Copies of this letter are forwarded to MLGRD and GSFP.

4. Controller and Accountant General request that the Bank of Ghana makes

payment to MLGRD.

5. Release of funds by Bank of Ghana into MLGRD/GSFP Consolidated Accounts.

6. GSFP writes to the MLGRD requesting for payment into their local accounts

(for administrative and investments purposes).7. MLGRD issues a cheque for payment.

8. GSFP deposit cheque at bank.

3.1.2 General Procedure and Flow of Funds (Administration & Investment)

Secretariat Requestfor funds from

MLGRD

MLGRD approves andwrites to MOFEP on

request

MOFEP approves andorders payment by

Controller A.G.

Controller A.G.request BOG to make

payment



3.1.3 General Procedure (Requesting for Feeding Fund)

1. Termly request for funds by National Coordinator writing to MLGRD.

2. The MLGRD writes to MOFEP requesting for funds for the GSFP.

3. MOFEP responds by asking Controller and Accountant General to make

payment. Copies of this letter are forwarded to MLGRD and GSFP.

4. Controller and Accountant General request that the Bank of Ghana release

funds to MLGRD.

5. Receipt of payment by Bank of Ghana into MLGRD/GSFP Consolidated

Accounts.

3.1.4 General Procedure and Flow of Funds (Feeding)

3.2 Data Capture

Pay-in-slip is the source of receipt of funds.

Treatment of Pay-in-Slip

d. Captured in cash book.

e. Filing of photocopy of cheque and supporting documents.

Responsibility Chart

Secretariat Requestfor funds from

MLGRD

MLGRD approves andwrites to MOFEP on

request

MOFEP approves andorders payment by

Controller, A.G.

Controller, A.G.request BOG to make

payment

BOG pas into MLGRD

Consolidated Account



3.3 Reports on Receipts

• Reporting on revenue receipts is done quarterly.

• Reconciliation of receipts is also quarterly with MLGRD.

• Bank reconciliation is done monthly.

• Analysis by source of Revenue (GOG, Donor). This information is fed from

donors and MOFEP when funds are received from Donors.

Responsibility Chart

Report Responsibility Frequency

Revenue Receipts Accountant Quarterly

Reconciliation of Receipts Accountant

Bank Reconciliation Accountant Monthly

Donor Funds Accountant



CHAPTER FOUR

PAYMENTS

4.0 Policy

• The National Coordinator is solely responsible for applying for feeding funds.

• All cheques are signed by the Senior Accountant and the National

Coordinator.

• All payments should be supported by relevant documentations (Invoices,

Way Bills, etc.)

• Deputy Coordinator (Finance and Administration) can certify the payment for

procurement by imprest.

4.1 Feeding Fund

Feeding cost is calculated based on the number of days in a school term, the

number of children and the approved feeding cost per child.

4.4.1 Application Procedure

1. National Coordinator writes to MLGRD requesting for District feeding funds.

2. Approval by MLGRD.

3. The Disbursement Schedule is prepared and submitted by the NationalCoordinator and forwarded to MLGRD. (Based on budgetary allocation)

4. MLGRD forwards letter signed by Financial Controller and Chief Director to

BOG. Letter is copied to GSFP and Accountant General.

5. BOG credits various Districts’ Accounts.

6. Returns from District

a. Details of releaseb. Total payments supported by payees and amounts paid.

7. Copies of returns filed at District Level and National Secretariat.



4.4.2 Time/Responsibility Chart

Activity Responsibility Frequency

1. Request for funds GSFP Termly

2. Approval MLGRD

3. Preparation of Disbursement

schedule

GSFP, NC As and when

approval is given

4. Forwarding of letter to BOG MLGRD

5. Credit of Districts’ Accounts BOG

6. Returns from District Focal Person

7. Filing of returns at District andNational level.

Focal Person (District)and Accounting

Department (national)

4.2.3 Filed Reports

Report Frequency Responsibilities

Reconciliation of Releases & Payments Caterer, SIC

Donor Report

Financial Statement

4.3 General Payments

4.2.3 General Payment Procedure

1. Accountant raises memo through the Deputy Coordinator (Finance and

Administration) to the National Coordinator.

a. Attached to memo should be Invoices, Purchase Orders and other

relevant documents.

2. Deputy Coordinator (Finance & Administration) minutes on memo (certifies)

3. Approval is given by National Coordinator.

4 Accountant prepares authorises and forwards Payment Vouchers to Internal



7. National Coordinator signs cheque.

8. Accountant issues cheque.

4.2.4 Salaries/Allowances

1. Accountant prepares allowances/salaries (These include transfer letters,

schedules, tax and bank advice).

2. Deputy Coordinator (Finance and Administration) signs.

3. National Coordinator signs.

4. Bank makes payments.

4.2.5 Fuel

• Fuel coupons are to be used for only official vehicles.

• Issuing of coupons should be based on mileage.

• All requests for coupons should be made through the office of the National

Coordinator.

• Vehicles are to be given a specified amount of coupons each week.



CHAPTER FIVE

PROCUREMENT PROCEDURES

5.0 Procurement Policy

• All procurements should be approved by the National Coordinator.

• The Secretariat’s procurement system must ensure value for money in the

procurement of goods, services and works.

• The procurement system aims at procuring goods, services and works of the

right quality, at the right price, at the right time and at the right place

through an open competitive tendering process.

• The use of funds in the Secretariat’s activities must be conducted in a

transparent and open manner, allowing stakeholders and the general public

access to information on procurement actions by the Secretariat as well as a

means to control and audit all procurement cases.

5.1 Procurement of Goods

5.1.1 Definition of Goods:

Goods means objects of every kind and description including raw materials,

products and equipment and objects in solid, liquid or gaseous form, and electricity,as well as services incidental to the supply of the goods if the value of those

incidental services does not exceed that of the goods themselves.

5.2 Procurement Methods:

Methods that can be used in the procurement of goods include:

• Competitive Tendering

• Single Source (Direct Procurement)

• Request for Quotations (RFQ)



5.2.1 Competitive Tendering

Competitive Tendering is appropriate for procurements valued GH¢5000 and

above. The Act permits the use of procedure for procurement of goods valued at

these thresholds as stated in Schedule 3.

5.2.2 Single Source

Single source procurement from a supplier without competition (direct

procurement) is subject to a specific approval being granted by the Procurement

Board.

Single source procurement is appropriate when:

• The purchase is for urgently needed products, provided this is restricted to

the minimum quantity to meet the urgent need until a purchase by other

methods can be fulfilled; or

• The requirement can only be supplied by one source for physical, technical or

policy reasons.

5.2.3 Request for Quotations

Suppliers (at least three) are required to present price quotations which are

compared. This ensures competitive prices are chosen.

5.3 Procurement Process (Goods valued below GH¢5000)

1. Obtain formal request for items from the needy department.

2. Check for the availability of products.

a. If in stock, supply to the needy department.

b. If not in supply, the under listed steps:

3. Memo is written to the National coordinator.

4. National Coordinator approves memo and forwards it to the logistics officer.



5.4 Procurement Process (Goods valued above GH¢5000)

1. Obtain formal request for items from the Procurement plan or needy

department.

2. Check for availability of funds/source of funding for the product(s).

3. Prepare bidding document.

4. Provide tender identification number.

5. Clearly specify quantity, unit size and specification of Products.

6. Advertise in at least one national media (Print and Electronic whereapplicable).

7. Allow for at least 30days for submission of sealed bids. Envelops containing

bids must be address to the purchaser clearly stating the Tender number and

address of purchaser. Envelop must be marked “not to be opened until date

and time of bid opening.”

8. State clear specific time, date and place for bid submission and opening.

9. Submissions must be opened publicly by a properly constituted panel in the

presence of Bidders and or their representatives who choose to attend.

10. Constitute Evaluation Panel to evaluate submissions and make

recommendation for award.

11. Submit evaluation report to Tender committee for approval.

12. Award contract on received of approval from tender committee.

5.5 Procurement Process (Goods valued above GH¢5000 and

Proprietary in Nature)

1. Obtain formal request for items from the needy department.

2. Check for the availability of products.

a. If in stock, supply to the needy department.b. If not in supply, the under listed steps:

3. Memo is written to the National coordinator.

4. National Coordinator writes officially seeking approval from your tender

i b d f S l S i



5.6 Delivery of Items

1. Storekeeper and User Department checks the quantity and quality

(specifications) of goods supplied with the LPO.

2. Prepares Received Advice.

3. Attaches copy to invoice and waybill.

4. Forwards it to the Accounts Department.

5.6 Procurement of Service

5.7.1 Policy

• Services above GH¢100 should be sourced from three suppliers.

Examples of services include:

Maintenance of Vehicles, Building, Equipments/Machinery and Consultancies.

5.7.2 Procurement Process

1. User Department request for service using the Works Order Form.

2. Collect three quotations.

3. Logistics Officer selects supplier based on quality of service, competitiveness

of prices and delivery time.

4. Fills LPO and adds a Works Order to the supplier.

5. Supplier fills in the field to indicate the completeness of service.

6. User also indicates whether the service has been provided.

7. The invoice plus the Work Order and LPO is forwarded to the Accounts

Department for processing and payment.



CHAPTER SIX

PETTY CASH

6.1 Definition of Petty Cash:

Petty cash is an imprest fund that is used only for expenditure of an incidental

nature. An imprest fund is a fund established for a fixed amount that is replenished

in the exact amount expended from it.

6.2 Policy:

• Petty Cash imprest limit is GH¢1000.00.

• The Accounts Department is responsible for the proper safeguarding of petty

cash monies for the Secretariat.

• The petty cash custodian/handler (usually an Accounts Officer), under thesupervision of the Senior Accountant, is personally responsible for the cash

which was specifically issued to him/her. Therefore, access to the fund must

be limited to the custodian.

• The disbursement from petty cash funds must be properly documented and

for a valid Secretariat business purpose.

• Petty cash fund must be kept separately from all other funds.

6.3 Purpose of Petty Cash

The petty cash fund is established in the Secretariat to improve the efficiency of the

Secretariat’s operations. These funds are available to purchase minor items when itwould be otherwise impractical to purchase items through the usual procurement

methods.



3. Pay travel expenditures, except for local travel.

4. Make personal loans or salary advances.

6.5 Maintaining the Fund

1. The cash should be kept in a locked drawer or cabinet with the key in the

custodian’s possession.

2. A Petty Cash Receipt Form must be used to document the disbursement of

cash.

a. The form must be supported by original receipts.

b. For reimbursement of business meals (i.e. Refreshment meetings and

workshops) the names of the individuals in attendance, the meeting’s

purpose, date, and place of meeting must be clearly stated on the

Petty Cash Form.

c. The individual receiving the payment must sign the Petty Cash Receipt

Form to acknowledge the receipt of cash.

3. The receipts, plus cash on hand, should equal the amount of the fund at all

times.

4. The fund is subject to audit at any time without prior notice.

6.6 Petty Cash Procedures

1. A memorandum justifying the need for a petty cash for purchase should be

issued by the needy department.

2. If approved by the accounts department, a Payment Authorisation Form is

attached to the Request Memo and forwarded to the Deputy Coordinator

(Finance and Administration).

3 The Deputy Coordinator (Finance and Administration) recommends approval



a. An Honour Certificate should be used for goods procured without

receipt.

6.7 Reimbursement Procedures

Reimburse a purchaser – The custodian of petty cash needs to:

1. a. Verify that the Secretariat required the purchase.

b. That it was a proper petty cash fund purchase.

c. That the Secretariat actually received the purchase.

2. Secure proper receipt or itemized sales ticket marked “Paid” from vendor. If

these documents are not available, use the “Honour Certificate for Goods and

Services Procured without Receipt Form”.

3. Reimburse the purchaser from the fund.



CHAPTER SEVEN

ACCOUNTING FOR FIXED ASSETS AND STORES

7.1 Fixed Assets

7.1.1 Objective

• To control the acquisition and disposal of fixed assets and ensure their

security and proper use.

• To ensure that fixed assets are properly accounted for.

7.1.2 Responsibility

The Head of Accounts is responsible for the complete and correct recording of

details on fixed assets.

7.1.3 Acquisition

Acquisition of fixed assets may be through annual budges of the programme or

through donations. The purchasing procedure is as described under procurement.

7.1.4 Cost

The cost of an asset is the total expenditure incurred to bring the item to its

present location and condition which comprise of the purchase price (per invoice)

and any directly attributable cost.

7.1.5 Marking of Assets

On receipt, the asset should be given a unique identification mark with indelible

ink/paint. The marking should be alpha-numeric to show the following initials of the

Programme:

- Unit;

- Asset Class;

- Location; and- Serial Number

7.1.6 Fixed Assets Register

A Fixed Assets Register is kept to facilitate monitoring and control of assets in use



7.1.7 Disposal

An asset may be disposed off after the proper authority has been sought. Disposal

may be by scrap, sale, write off or destruction.

7.2 Stores

7.2.1 Objective

• To maintain a system of control over receipt, custody, issue and security of

stocks.

7.2.1 Functions

Store keeping functions include:

a. Maintaining the stores in a tidy manner.

b. Accepting goods and raising Stores Receipt Advice (SRA), Goods Receipt

Notes.

c. Correct positioning of stocks and issue of bin or tally cards.

d. Checking that bin card quantities agree with physical quantities all the time.

e. Issuing goods out on proper authority on receipt of approved requisitions and

issuing stores Voucher.

f. Advising on obsolete, damaged and slow-moving stocks, and

g. Raising requests for stock replenishment for common user items.



ANNEX

ANNEX 1:


Received from Accountant the sum of

Being

Spend in the interest of the Ghana School Feeding Programme.

Officer Making Payment Received by:

Date: Date:



TALLY CARD

Article Stock No

Minimum Stock

Unit

DateFrom whom received

Or

To whom issued.

Invoice or

Reqn. No.Receipts Issues Balance Initials




HONOUR CERTIFICATE FOR GOODS AND SERVICES PROCURED

WITHOUT RECEIPT

NAME:

I hereby declare on my honour that I have received the sum of:

(GH¢ ) in respect of

I certify that the payment was made in the interest of the GSFP and that no receipts were

obtained. I make this declaration in good faith and shall be solely responsible should any

statement herein turn out to be false.

Recipient Name Approved By

Date: Date




NATIONAL SECRETARIAT

DATE:

PAYMENT AUTHORISATION FORM

Please pay

Being

Authorized and approved by:

SENIOR ACCOUNTANT DEPUTY CO-ORDINATOR



RETURNS ON SCHOOL FEEDING PROGRAMME FOR

I CERTIFY THAT SCHOOL CHILDREN IN THE STATED SCHOOLS HAVE BEEN FED.

NAME OF SCHOOL NO. ON ROLL HEADMASTER’S SIGN/STAMP

1.

2.

3.

4.

5.

6.

GRAND TOTAL

OFFICER-IN-CHARGE



MINISTRY OF LOCAL GOV’T RURAL DEV. & ENVIRONMENT


DISTRICT: Region:

No. of Pupils:

Receipts and payments for

NO. GH¢ GH¢ GH¢1. Balance B/FWD

RECEIPTS FOR

2. 1st

Release

3. 2nd

Release

4. 3rd

Release

5. 4

th

Release6. 5

thRelease

7. 6th

Release

8. 7th

Release

9. 8th

Release

10. 9th

Release

11. 10th

Release

12. 11th

Release

13. 12th

Release

14. TOTAL RECEIPTS FOR 200 ADD 2-13

15. TOTAL RECEIPTS (1 + 14)

PAYMENTS FOR 200

16. P E (Cooks allowance)

17. Bank Charges

h l d



Address of Caterer

THE DISTRICT CHIEF EXECUTIVE

ASSEMBLY

INVOICE

REQUEST FOR FUNDS FOR FEEDING – NAME OF SCHOOL

I wish to request for funds for feeding the under listed schools under the Ghana Schoo Feeding

Programme covering the period

Name of School :

Location :

Enrolment :

Name of School :

Location :

Enrolment :

Name of School :

Location :

Enrolment :

Grand Total of Pupils

Amount



FUNDS RETIREMENT FORM

1.1 Region 1.2 District:

1.3a Name of Sch: 1.3b Sch. Code:

1.4a Name of Head teacher: 1.4b Contract No:

1.5a Name of Caterer: 1.5b Contract No:

1.6a Name of SIC Member: 1.6b Contract No.

WEEK:

This form should be completed and submitted to the Regional office at the end of every month

DAY & DATE ACTIVITY (Menu & No.

of Pupil fed)

Approval (SIC Member)

(Comment & Signature)

Approval (Head

Teacher)

Remarks

Desk Officer

R i l C di t /M it



Page | 35

Vehicle 20

Driver TRIP RECORD B Time left Garage

Station Time Returned

JOURNEY SPEEDOMETER TIME SUPPLIES

Date From To Out In

Kilo-

Meter Out In

Officer’s

Signature Petrol Oil

Driver’s

Signature

Average M.P.G Transport supervisor Departmental Head



Page | 36

ANNEX 2:

Organizational Set-up

Programme Organogram

National Coordinator

GSFP

Internal Auditor

Deputy Coordinator.Finance & Administration

Deputy Coordinator.Operations

Deputy Coordinator.Monitoring & Evaluation

AccountantHead, Health &

Nutrition

Public Affairs Zonal Monitors

Logistics Officer Head. Agriculture &Food Security

Support Staff Support Staff

Secretariat

Support Staff

Management

Information System

Regional

Support Staff

District Implementation Committees (DICs)

School Implementation Committees (SICs)



Page | 37

Procurement Committee’s Set-Up

Chairman:

National Coordinator

Deputy Coordinator.

Finance & AdministrationDeputy Coordinator.

Operations

Deputy Coordinator.

Monitoring & Evaluation

Secretary:

Lo istics Officer

2 Greater Accra Region

Members of Parliament



Page | 38

Documents

Accounting Procedures Manual[1]