How To Account For The Ghanana School Feeding Programme

Transcription

1 GHANA SCHOOL FEEDING PROGRAMME ACCOUNTING POLICIES AND PROCEDURES MANUAL Facilitated by: SNV Netherlands Development Organisation Facilitated by: Netherlands Development Organization Year: 2009

2 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) Page i

3 TABLE OF CONTENT ACKNOWLEDGEMENT... i TABLE OF CONTENT... ii LIST OF ABBREVIATIONS... v CHAPTER ONE... 6 INTRODUCTION Purpose of Manual Stakeholders of the GSFP Accounting Manual Needs of Stakeholders of Manual Changes to the Accounting Manual Financial Year Duties of the Head of GSFP Accounts... 8 CHAPTER TWO... 9 THE ACCOUNTING SYSTEM General Structure Objectives Basic Elements Accounting Policies Receipts Expenditure...10 CHAPTER THREE RECEIPTS Government of Ghana Receipts General Procedure (Requesting for Administration Fund) General Procedure and Flow of Funds (Administration& Investment) General Procedure (Requesting for Feeding Fund) General Procedure and Flow of Funds (Feeding) Data Capture Reports on Receipts...14 CHAPTER FOUR PAYMENTS Policy Feeding Fund Application Procedure Time/Responsibility Chart Filed Reports...16 Page ii

4 4.3 General Payments General Payment Procedure Salaries/Allowances Fuel...17 CHAPTER FIVE PROCUREMENT PROCEDURES Procurement Policy Procurement of Goods Definition of Goods: Procurement Methods: Competitive Tendering Single Source Request for Quotations Procurement Process (Goods valued below GH 5000) Procurement Process (Goods valued above GH 5000) Procurement Process (Goods valued above GH 5000 and Delivery of Items Procurement of Service Policy Procurement Process...21 CHAPTER SIX PETTY CASH Definition of Petty Cash: Policy: Purpose of Petty Cash Restrictions on Use Maintaining the Fund Petty Cash Procedures Reimbursement Procedures...24 CHAPTER SEVEN ACCOUNTING FOR FIXED ASSETS AND STORES Fixed Assets Objective Responsibility Acquisition Cost...25 Page iii

5 7.1.5 Marking of Assets Fixed Assets Register Disposal Stores Objective Functions...26 ANNEX ANNEX 1:...27 ANNEX 2:...36 Organizational Set-up...36 Programme Organogram...36 Procurement Committee s Set-Up...37 Page iv

6 LIST OF ABBREVIATIONS A.G. BOG GOG GSFP LPO MLGRD MOFEP NC RFQ RNE Accountant General Bank of Ghana Government of Ghana Ghana School Feeding Programme Local Purchase Orders Ministry of Local Government Rural Development Ministry of Finance and Economic Planning National Coordinator Request for Quotation Royal Netherlands Embassy Page v

7 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 b. Accounts Office c. Internal Audit d. All Employees Page 6

8 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 The financial year of GSFP shall be the same as that of the Ghana Government (i.e. from January to December). Page 7

9 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. Assist in the budget preparation of the Secretariat. Performs any other duties that may be assigned from time to time by the National Coordinator. Page 8

10 CHAPTER TWO THE ACCOUNTING SYSTEM 2.1 General Structure 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 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 Basis of Accounts a. The Ghana School Feeding Programme will maintain its transactions using the modified cash basis of accounting. b. Historical Cost: The Accounts are prepared under historical cost. c. Receipts: Receipts are recognised when released by MOFEP and MLGRD. Page 9

11 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 Objective To ensure that all receipts and other amounts due to GSFP are completely and accurately recorded and accounted for 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 Receipt Recognition Amounts released by the Treasury and receipt from donors form the basis for receipt recognition. 2.4 Expenditure Objective To ensure that: a. Expenditures made are for the benefit of the Programme. b. Payments are authorised and related to approved expenditures. c. The transactions are completely and accurately recorded. Page 10

12 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. Page 11

13 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 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 General Procedure and Flow of Funds (Administration & Investment) Secretariat Request for funds from MLGRD MLGRD approves and writes to MOFEP on request MOFEP approves and orders payment by Controller A.G. Controller A.G. request BOG to make payment Cheque deposited at bank MLGRD issues cheque to GSFP Account BOG pays into MLGRD Consolidated Account (copy GSFP) GSFP request for funds for Administration Page 12

14 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 General Procedure and Flow of Funds (Feeding) Secretariat Request for funds from MLGRD MLGRD approves and writes to MOFEP on request MOFEP approves and orders payment by Controller, A.G. Controller, A.G. request BOG to make payment BOG pas into MLGRD Consolidated Account 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 Task Deposit Application for funds Responsibility Accountant/Delegate National Coordinator/Appointed Acting National Coordinator Page 13

15 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 Page 14

16 4.0 Policy CHAPTER FOUR PAYMENTS 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 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 National Coordinator 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 release b. Total payments supported by payees and amounts paid. 7. Copies of returns filed at District Level and National Secretariat. Page 15

17 4.4.2 Time/Responsibility Chart Activity Responsibility Frequency 1. Request for funds GSFP Termly 2. Approval MLGRD 3. Preparation of Disbursement GSFP, NC schedule 4. Forwarding of letter to BOG MLGRD As and when approval is given 5. Credit of Districts Accounts BOG 6. Returns from District Focal Person 7. Filing of returns at District and National level. Focal Person (District) and Accounting Department (national) Filed Reports Report Frequency Responsibilities Reconciliation of Releases & Payments Donor Report Financial Statement Caterer, SIC 4.3 General Payments 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 Auditor. 5. Certification by Internal Auditor (Stamping and Signing). 6. Accountant prepares a cheque, signs and forwards and attachment it to National Coordinator. Page 16

18 7. National Coordinator signs cheque. 8. Accountant issues cheque 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 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. Page 17

19 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 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) Page 18

20 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 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 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. Logistics Officer invites quotations from three or more suppliers. 6. Evaluation Committee is constituted and chaired by the user/needy department to evaluate quotations/submissions. 7. Award of contract. Page 19

21 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 where applicable). 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 review board for Sole Sourcing. 5. Based on approval, formally inform the supplier about the Quantity, unit size and specification of product required. Page 20

22 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 Policy Services above GH 100 should be sourced from three suppliers. Examples of services include: Maintenance of Vehicles, Building, Equipments/Machinery and Consultancies 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. Page 21

23 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 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 the supervision 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 it would be otherwise impractical to purchase items through the usual procurement methods. 6.4 Restrictions on Use The petty cash fund cannot be used to: 1. Purchase goods currently covered by the Secretariat s negotiated contract. 2. Pay personal services that will be considered either wages or independent contract payments. Page 22

24 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 by the National Coordinator. 4. Approval by the National Coordinator. 5. Cheque is issued to the Petty Cash Holder. Page 23

25 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. Page 24

26 7.1 Fixed Assets Objective CHAPTER SEVEN ACCOUNTING FOR FIXED ASSETS AND STORES 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 Responsibility The Head of Accounts is responsible for the complete and correct recording of details on fixed assets Acquisition Acquisition of fixed assets may be through annual budges of the programme or through donations. The purchasing procedure is as described under procurement 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 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 Fixed Assets Register A Fixed Assets Register is kept to facilitate monitoring and control of assets in use and the following particulars provided: Description; Marks; Supplier; Location; Cost and Remarks. Page 25

27 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 Objective To maintain a system of control over receipt, custody, issue and security of stocks 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. Page 26

28 ANNEX ANNEX 1: GHANA SCHOOL FEEDING PROGRAMME Received from Accountant the sum of Being Spend in the interest of the Ghana School Feeding Programme. Officer Making Payment Received by: Date: Date: Page 27

29 TALLY CARD Article Stock No Minimum Stock Unit Date From whom received Or To whom issued. Invoice or Reqn. No. Receipts Issues Balance Initials Page 28

30 GHANA SCHOOL FEEDING PROGRAMME 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 Page 29

31 GHANA SCHOOL FEEDING PROGRAMME NATIONAL SECRETARIAT DATE: PAYMENT AUTHORISATION FORM Please pay Being Authorized and approved by: SENIOR ACCOUNTANT DEPUTY CO-ORDINATOR NATIONAL COORDIANTOR Page 30

32 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 GRAND TOTAL OFFICER-IN-CHARGE G.E.S. Page 31

33 MINISTRY OF LOCAL GOV T RURAL DEV. & ENVIRONMENT GHANA SCHOOL FEEDING PROGRAMME DISTRICT: Region: No. of Pupils: Receipts and payments for NO. GH GH GH 1. Balance B/FWD RECEIPTS FOR 2. 1 st Release 3. 2 nd Release 4. 3 rd Release 5. 4 th Release 6. 5 th Release 7. 6 th Release 8. 7 th Release 9. 8 th Release th Release th Release th Release th Release 14. TOTAL RECEIPTS FOR 200 ADD TOTAL RECEIPTS (1 + 14) PAYMENTS FOR P E (Cooks allowance) 17. Bank Charges 18. School Feeding Expenses 19. Kitchen Inputs 20. Others (specify) 21. TOTAL PAYMENT (Add 16-20) 22. BALANCE C/FWD (15-20) Page 32

34 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 Caterer Page 33

35 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 Regional Coordinator/Monitor Director, Monitoring and Evaluation/National Monitoring Officer Page 34

36 Vehicle 20 Driver TRIP RECORD B Time left Garage Station Time Returned JOURNEY SPEEDOMETER Kilo- TIME Officer s SUPPLIES Date From To Out In Meter Out In Signature Petrol Oil Driver s Signature Average M.P.G Transport supervisor Departmental Head Page 35

37 ANNEX 2: Organizational Set-up Programme Organogram National Coordinator GSFP Internal Auditor Deputy Coordinator. Finance & Administration Deputy Coordinator. Operations Deputy Coordinator. Monitoring & Evaluation Accountant Head, Health & Nutrition Public Affairs Zonal Monitors Logistics Officer Head. Agriculture & Food Security Secretariat Management Information System Support Staff Support Staff Support Staff Regional Coordinators Support Staff District Implementation Committees (DICs) School Implementation Committees (SICs) Page 36

38 Procurement Committee s Set-Up Chairman: National Coordinator Deputy Coordinator. Finance & Administration 2 Greater Accra Region Members of Parliament Deputy Coordinator. Operations Deputy Coordinator. Monitoring & Evaluation Secretary: Logistics Officer Page 37

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