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Financial and Accounting Manual - Ministry of Education in …财务会计手册-在教育部….doc

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Financial and Accounting Manual - Ministry of Education in …财务会计手册-在教育部….doc

MINISTRY OF EDUCATION PUNTLAND MOE DRAFT FINANCIAL, ACCOUNTING, PROCUREMENT POLICIES AND PROCEDURES MANUAL June 2012 1 Introduction 7 1.1 Vision 7 1.2 Mission 7 1.3 Basis of the Manual 8 2 Structure of the Administration and Finance Unit 9 2.1 Functional Structure 11 2.2 Organization Chart 11 2.3 Duties of the Admin and Finance Unit Staff 11 2.3.1 Director of Admin and Finance (DAF) 12 2.3.2 Chief Accountant 12 2.3.3 Internal Auditor 13 2.3.4 Central Office Accountants 13 2.3.5 Regional Accountants 14 2.3.6 Procurement Officer 14 2.3.7 Administration and Logistics Officer 15 2.3.8 Secretary 15 3 Financial Management System 16 3.1 Introduction 16 3.2 Budgets and Budgetary Control 17 3.2.1 Introduction 17 3.2.2 Budget Preparation 17 3.2.3 Budget Officer 17 3.2.4 The Budget Format 17 3.2.5 Budget Timetable 17 3.2.6 Budget Instructions 18 3.2.7 Meeting for the Preparation of Annual Work Plan and Budget 18 3.2.8 Gathering Information and Activities 18 3.2.9 Analysis and Consolidation of Proposed Activities 18 3.2.10 Discussion of the Annual Work Plan and the Proposed Budget 18 3.2.11 Integration of the Budget into the Accounting System 19 3.2.12 Budgetary Control 19 3.3 QuickBooks Accounting 19 3.4 The Chart of Accounts 20 3.4.1 Coding Structure 20 3.5 Books of Account and other Registers 21 3.5.1 Cash Book 21 3.5.2 Petty Cash Book 22 3.5.3 Purchases Journal 23 3.5.4 Creditors Ledger 24 3.5.5 Journal Book 24 3.5.6 General Ledger 24 3.5.7 Fixed Assets Register 25 3.5.8 Inventory Ledger 26 3.5.9 Payroll Register 26 3.5.10 Minute Book 27 3.5.11 Incoming/ Outgoing Mail Register 27 4 Account Processes 28 4.1 Revenue Process 28 4.2 Purchasing and Expenditure Process 28 4.3 Fixed Assets Management Process 28 4.3.1 Procedure of acquiring fixed Assets 28 4.3.2 Procedure of disposing of the fixed assets of the Organization 28 4.3.3 Capitalization Policy 29 4.3.4 Fixed Asset Identification number 30 4.3.5 Fixed Assets repairs and Maintenance 30 4.3.6 Loss, damage or theft of the