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1 FAMILY CONCEPTS CENTER (FCC) FAMILY CONCEPTS CENTER POLICY AND PROCEDURE MANUAL NOVEMBER 2016
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Transcript of FAMILY CONCEPTS CENTER (FCC)familyconceptscenter.org/wp-content/uploads/2016/12/F… · ·...
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FAMILY CONCEPTS CENTER (FCC)
FAMILY CONCEPTS CENTER POLICY AND PROCEDURE MANUAL
NOVEMBER 2016
2
Contents1.1 Preamble ................................................................................................................................. 1
1.2 Introduction ............................................................................................................................ 1
1.3 Purpose of the Manual .......................................................................................................... 1
1.4 Responsibility.......................................................................................................................... 2
2.0 HUMAN RESOURCE POLICIES ............................................................................................. 2
2.1 PURPOSE OF THE HUMAN RESOURCES POLICIES. ......................................................... 2
2.2 SCOPE OF POLICIES ............................................................................................................. 3
2.3. CONDUCT............................................................................................................................. 3
2.4 EMPLOYEES AS REPRESENTATIVES OF FCC..................................................................... 4
2.5 PROFESSIONALISM ............................................................................................................... 4
2.6 CONFIDENTIALITY OF INFORMATION .............................................................................. 5
2.7 CONFLICTS OF INTEREST .................................................................................................... 5
3.0 RECRUITMENT AND SELECTION OF STAFF ...................................................................... 6
3.1 RECRUITMENT PROCEDURES ........................................................................................... 7
3.2 CATEGORIES OF EMPLOYEES.............................................................................................. 8
3.3 ORIENTATION/PROBATION PERIOD.................................................................................. 9
3.4 OTHER EMPLOYMENT..................................................................................................... 10
4 WORK HOURS...................................................................................................................... 10
4.1 OFFICE HOURS .................................................................................................................... 10
4.2 LATE ARRIVALS.................................................................................................................... 10
4.3 WORK OUTSIDE OF NORMAL OFFICE HOURS/COMPENSATORY TIME OFF (CTO) . 10
4.4 ABSENCE FROM WORK ....................................................................................................... 11
4.5 TIME SHEETS ....................................................................................................................... 11
5. EMPLOYEE COMPENSATION ............................................................................................. 11
5.1 SALARY COMPUTATION ..................................................................................................... 11
5.2 SALARY PAYMENTS ............................................................................................................. 12
5.3 SALARY ADJUSTMENTS ...................................................................................................... 12
5.4 SUSTENANCE ALLOWANCE ................................................................................................ 12
5.5 SAFARI DAY ALLOWANCE .................................................................................................. 12
5.7 OVERTIME ALLOWANCES .............................................................................................. 13
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5.8 INCOME TAX ..................................................................................................................... 13
5.9 SALARY ADVANCES ............................................................................................................. 14
6 LEAVE .................................................................................................................................... 14
6.1 ANNUAL LEAVE .................................................................................................................... 14
6.2 SICK LEAVE........................................................................................................................... 16
6.3 PUBLIC HOLIDAYS............................................................................................................... 16
6.4 COMPASSIONATE LEAVE .................................................................................................... 16
6.5 MATERNITY LEAVE .............................................................................................................. 17
6.6 BREAST FEEDING ................................................................................................................ 17
6.7 PATERNITY LEAVE............................................................................................................... 17
6.8 WEDDING LEAVE ................................................................................................................. 17
6.9 LEAVE OF ABSENCE ............................................................................................................ 18
6.10 STUDY LEAVE..................................................................................................................... 18
6.11 OVER STAYING LEAVE...................................................................................................... 18
7 BENEFITS.............................................................................................................................. 18
7.1 MEDICAL BENEFITS ............................................................................................................ 18
7.2 EMERGENCY FUND .............................................................................................................. 19
8 PERFORMANCE REVIEWS AND STAFF DEVELOPMENT................................................. 19
8.1 PROCESS FOR PERFORMANCE REVIEWS ........................................................................ 19
8.2 STAFF DEVELOPMENT ........................................................................................................ 19
9 GRIEVANCE PROCEDURE................................................................................................... 20
9.1 GRIEVANCES BETWEEN INDIVIDUALS ............................................................................ 20
9.2 GRIEVANCE THAT INVOLVES INDIVIDUALS AND THE ORGANIZATION ................... 20
10 DISCIPLINARY PROCEDURES ........................................................................................ 20
10.1 RESPONSIBILITY ............................................................................................................... 21
10.2 PROCEDURE TO BE FOLLOWED IN DISCIPLINING AN EMPLOYEE........................... 21
10.3 Behavior That Will Lead to Disciplinary Proceedings ................................................... 24
10.4 DISCIPLINARY RECORDS ................................................................................................. 25
11 ENDING EMPLOYMENT ................................................................................................... 26
11.1 RESIGNATION OF EMPLOYEE ......................................................................................... 26
11.2 TERMINATION OF EMPLOYMENT BY FCC ..................................................................... 26
11.3 REDUNDANCY PAY ............................................................................................................ 26
11.4 LETTER OF REFERENCE ................................................................................................... 27
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12 ADMINISTRATIVE POLICIES AND PRACTICES ........................................................... 27
12.1 OFFICE KEYS ...................................................................................................................... 27
12.2 USE AND SECURITY OF FCC PROPERTY AND ASSETS ............................................... 27
13 AMENDMENT OF PERSONNEL POLICIES .......................................................................... 28
13.1 PROCESS FOR RECOMMENDING AMENDMENTS ......................................................... 28
13.2 Discretion of Executive Director and/or Board of Directors in Amending Policies... 28
ACKNOWLEDGEMENT FORM .................................................................................................... 30
14.0: FINANCIAL REGULATIONS ............................................................................................. 31
14.1 Responsibility ................................................................................................................ 31
14.2 Purposes of the Manual ................................................................................................ 31
15 Planning and Budgetary Control ......................................................................................... 33
16 Accounting Records/Controls ......................................................................................... 34
17. Per Diems and Other Allowances ..................................................................................... 36
18. Salary Advances and Loans................................................................................................ 36
18.1 Salary Advance................................................................................................................... 36
18.2 Gratuity and Other Lump sum Payments ...................................................................... 37
18.3 Leave and Travel Allowances........................................................................................... 37
18.4 Cheque Payments .............................................................................................................. 37
18.5 Receipts (Cheques and Cash) .......................................................................................... 39
18.6 Cheque Register................................................................................................................. 39
18.7 Control of Cancelled and Stale Cheques ........................................................................ 40
19 Banks ................................................................................................................................. 40
19.1 Bank Regulations ............................................................................................................... 40
20 Petty Cash Payments and Imprest System.................................................................. 41
21. General Procurement Procedures...................................................................................... 42
21. Stocks ................................................................................................................................... 42
21. Security of Stocks ............................................................................................................... 43
22. Management of vehicles: motor vehicle and motor cycles .......................................... 43
log books...................................................................................................................................... 43
23 Authorization.......................................................................................................................... 44
24. Telephone costs/internet costs ........................................................................................ 44
25. Compliance to Statutory and Other Requirements ......................................................... 44
APPENDIX 1: FORMAT OF THE MASTER BUDGET ................................................................ 45
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APPENDIX 2: FINANCIAL REPORT FOR THE QUARTER OF……………………………............. 47
APPENDIX 3: FIXED ASSET REGISTER ................................................................................................ 48
APPENDIX 4: CHEQUE REQUSITION FORM ........................................................................... 49
APPENDIX 5: CHEQUE REGISTER............................................................................................ 50
APPENDIX 6: PURCHASE ORDER ............................................................................................. 51
APPENDIX 7: STOCK CARD....................................................................................................... 52
APPENDIX 8: STOCK REQUSITION FORM .............................................................................. 53
APPENDIX 9: SUMMARY OF MOTOR VEHICLE EXPENSES FOR THE MONTHOF_____20____.......................................................................................................................... 54
APPENDIX 10: ANALYSIS OF MOTOR VEHICLE MOVEMENT FOR THE MONTH OF____________20_______......................................................................................................... 55
APPENDIX 11: BANK RECONCILIATION STATEMENT .......................................................... 56
APPENDIX 12: INVENTORY TAKING SHEET .......................................................................... 57
APPENDIX 13: THE TELEPHONE RECORD BOOK .................................................................. 58
APPENDIX 14: CHEQUE PAYMENT VOUCHER........................................................................ 59
APPENDIX 15: TRAVEL ADVANCE REQUEST ................................................................... 60
APPENDIX 17: TRAVEL EXPENSE REPORT ............................................................................. 61
APPENDIX 18: QUATERLY CHECK ON NON-EXPENDABLE EQUIPMENT ........................... 62
APPENDIX 19: EMPLOYEE ADVANCE REQUEST FORM ........................................................ 63
APPENDIX 20: NON EXPENDABLE ASSETS DISPOSAL FORM ............................................. 64
APPROVAL OF DISPOSAL: ...................................................................................................... 64
APPENDIX 21: “VISA”FOR VEHICLE MOVEMENT CONTROL ............................................... 65
APPENDIX 22: VEHICLE LOGBOOK FOR DETAILS OF JOURNEY ........................................ 66
APPENDIX 23: BANKING PERMIT ............................................................................................ 67
APPENDIX 24: INTERNAL REQUEST FOR PAYMENT ............................................................ 68
APPENDIX 25: INTERNAL RECEIPT ......................................................................................... 69
APPENDIX 26: APPLICATION FORM FOR USE OF FCC MOTOR VEHICLE AND MOTORCYCLES:........................................................................................................................................ 70
GLOSSARY ................................................................................................................................... 71
ORGANISATION CHART .............................................................Error! Bookmark not defined.
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1.1 PreambleEach of the policies and procedures in this manual represents a course of action
adopted by the Directors after appropriate consideration of the key issues
regarding Family Concepts Center’s structure, Vision, Mission, purpose and
function. The manual is intended to provide guidance to the Center on a
particular subject matter in order to assist present and future action. The policies
and procedures in the manual are expected to have a life expectancy of at least
five years but each policy and procedure needs to be periodically examined
and/or reviewed to ensure relevancy. Circulation of the manual is limited to staff
members, Board members and Development partners only. The manual is the
property of the Center and is classified as an Asset which should be managed in
accordance with Asset Management policies and procedures as stipulated herein
1.2 IntroductionThe Manual provides the Center’s organizational structure, general Center
policies and procedures, Human resource policies and procedures, Financial
Management regulations and procedures and procurement, Logistics and
supplies procedures. The Manual should be interpreted in line with the Center’s
Constitution and Articles of Association as well as other policy provisions as set
from time to time by the Directors.
1.3 Purpose of the Manual1.3.1 The manual is intended to be a handbook for easy reference and interpretation of
the policies and procedures of Family Concepts Center
1.3.2 All policies and procedures in this manual shall be implemented within the
framework of the Laws and policies of the Country. Where a particular policy or
procedure is found to be in conflict with the Laws and policies of the country, the
Laws and policies will take precedence over the Center’s policies and regulations
1.3.3 The Manual is intended to guide the officers directly or indirectly involved in the
functions of the Center to make decisions relating to these functions
1.3.4 The Manual describes the system and procedures to be followed while transacting
any of the Center’s functions
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1.4 ResponsibilityThe responsibility to execute the Center’s policies and procedures lies with the
Executive Director. He or she shall be assisted by the Program Manager and
Operations Manager. It is the expectation of the Directors that all officers
involved shall strictly comply with the provisions of this manual
Center staff is required to become familiar with the provisions of this manual.
The provisions may be amended from time to time as circumstances may demand
2.0 HUMAN RESOURCE POLICIES
2.1 PURPOSE OF THE HUMAN RESOURCES POLICIES.These Human Resources policies aim to provide FAMILY CONCEPTS CENTER
(FCC) employees with clear guidelines on employment terms and conditions of
service, and general information on employee rights and responsibilities. FCC
aims to provide a range of benefits designed to ensure that employees have
good working conditions and are appropriately supported on matters of health
and general welfare.
These policies reflect the following general principles:
Consistency with the Law: Human Resources policies must be consistent
with the constitution of the Republic of Uganda and other laws. The labour
laws prescribe the minimum levels of compensation and benefits. Other
laws define requirements on issues such as taxation.
Fair to all employees.
Competitive within the local job market.
Reasonable compared with other organisations of a similar size and type.
Appropriate comparisons can only be made by looking at the total package
of salaries, leave and other benefits of similar organisations
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Sustainable for the organisation: doesn't create undue obligations, which
will be difficult to sustain in the future. It should be noted that Human
Resources policies may be constrained by what donors consider reasonable
or allowable and should not be based solely on the maximum that current
donors will allow.
To show commitment and ensure compliance all staff is required to sign an
acknowledgement form at the end of this manual.
A fully signed form by the employee shall be kept on their personal files for
future reference when required.
2.2 SCOPE OF POLICIESThese policies are an integral part of each employee's Employment Contracts
and apply to all permanent full-time staff equally, unless otherwise specified in
individual Employment Contracts. If there is a difference, the conditions
defined in the Employment Contract will apply.
It is the employee's responsibility to make sure that they understand and abide
by these policies. It is FCC’s responsibility to ensure that these policies are
applied equally to all staff, including the Directors.
These policies are subject to review and revision at any time deemed necessary.
Any future changes will be discussed with staff before being put into effect. The
Board of Directors will be responsible for the periodic review of FCC Human
Resources policies and will have final approval of any changes to be made.
2.3. CONDUCT.2.3.1 Punctuality in the service of FCC is of paramount important and strict
disciplinary measures will be taken against employees who fail to
maintain a good record of punctuality.
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2.3.2 An employee shall not, without the permission of the immediate
supervisor in charge remove any book or other records from the office or
department to which they belong.
2.3.3 An employee shall not make erasures in any of the books, files and any
other document of FCC.
2.4 EMPLOYEES AS REPRESENTATIVES OF FCC2.4.1 All FCC staff is required to maintain a clean and neat appearance at all
times and to behave in ways that bring credit to the organisation.
2.4.2 Staff may not make any public statements on behalf of FCC without prior
authorisation from the Executive Director.
2.4.3 In a professional public context, staff is required to give the FCC’s
position and not their personal opinion.
2.5 PROFESSIONALISM2.5.1 With Other FCC Staff: FCC staff is employed as members of a team. In
order to achieve the mission of the organisation, all staff must work
together effectively and are expected to demonstrate mutual respect and
co-operation with their fellow team members. Personal differences
should not be allowed to interfere with the implementation of work.
2.5.2 With Partners: Each Partner is an independent organisation, and should
not be viewed as an extension of FCC. FCC needs good co-operation with
each of its partners in order to achieve its own goals. Management and
staff of partner organisations should always be treated with respect.
Assistance should be provided in a true spirit of partnership with the
goal of collaborative and synergistic advantage.
2.5.3 Value-based Behaviour: FCC's overall philosophy and approach is
strongly rooted in principles of People centeredness, Human Rights,
Empowerment, and Interdependence. If staff does not adhere to these
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principles in their daily lives this will reflect on the whole organisation
and outsiders may question the institutional integrity of FAMILY
CONCEPTS CENTER. It is therefore expected that all staff will reflect
these principles in both their professional and personal lives.
2.6 CONFIDENTIALITY OF INFORMATION2.6.1 Given the nature of FCC’s work, employees may have access to
information about the internal operations of FCC, or Partner
organisations, staff or clients, which is needed to carry out work with
FCC. Staff is expected to exercise good judgement in safeguarding the
confidentiality of information and not disclose information, which would
be considered private or personal to others outside of FCC.
2.6.2 Examples of the types of information which would generally be
considered to be confidential include:
The details of budgets or grants should not be discussed with other
organizations or uninvolved persons or agents.
Personal or medical information about staff or their clients.
Information about the internal affairs of the FCC.
2.6.3 Anyone who is in doubt about whether a particular type of information
should be considered confidential should discuss the matter with his or
her supervisor.
2.7 CONFLICTS OF INTEREST2.9.1 FCC employees must avoid potential conflicts of interest. FCC’s
relationships and transactions with individuals outside of FCC must be
conducted in a business like and ethical manner.
2.9.2 Exactly what constitutes a conflict of interest or an unethical business
practice is both a moral and a legal question and it is therefore not
possible to define all the various circumstances and relationships that
would be considered "unethical' The list below suggests some of the types
6
of activities where employees should exercise caution:
Accepting gifts, other than those of low value, or to have any travel,
living or entertainment expenses paid for themselves or members of
their families by any person, organisation or firm currently doing
business or seeking to do business with FCC.
Having any personal financial dealings with any individual or
business organisation that furnishes merchandise, supplies, property
or services to FCC. These include arrangements to receive loans
(other than bank loans), commissions, royalties, property shares or
anything of value.
Accepting a salary, consulting fee, honorarium or reimbursement of
expenses for writing, speaking or other services rendered to another
organisation for work that is a normal part of the employee's
employment with FCC.
Misusing privileged information or revealing confidential data to
outsiders. Using one's position in the organisation or knowledge of
its affairs for outside personal gain.
2.9.3 Employees need to make known any affiliation they have with an actual
or potential supplier of goods or services, recipient of grant funds, or
organisation with competing or conflicting objectives.
2.9.4 Employees must absent themselves from discussions and decision on
issues where a conflict of interest exists or may exist.
3.0 RECRUITMENT AND SELECTION OF STAFFRecruitment policies are established to ensure that the best available candidates
are considered for new positions. These policies seek to ensure openness in
developing criteria and in the process of identifying qualified candidates and
selecting new staff, and to minimise problems related to cronyism or nepotism.
7
3.1 RECRUITMENT PROCEDURESThe objective of these procedures is to obtain a pool of qualified
candidates to select from for each new position. Depending on the level
and nature of the position this could be accomplished through open
advertising as well as an invitation to apply for the position advertised.
Internal promotion is also encouraged.
3.1.1 A position description describing the responsibilities and qualifications
for each new position will be prepared based on the needs of the
organisation.
3.1.2 Recruitment for all positions will require open advertising in order to
make information about the positions available to all potentially
qualified candidates. This also leads to public transparency of the FCC’s
activities.
3.1.3 Relatives of current FCC’s employees not eligible to apply for a position
with FCC.
3.1.4 FCC is an equal opportunities employer. Person shall not be denied
employment on ground of sex, marital status, colour, nationality, and
religion, ethnic or racial original and disability.
3.1.5 The employment policy of FCC is to employ suitable women and men
for the organization. There are minimum qualifications for each post
and job description to guide recruitment.
3.1.6 Application for a position will be by written application. Staff members
will be designated to participate in the screening of applications and
interviews as appropriate for the position being recruited. Applications
will be reviewed and candidates short-listed for interview. If the
Executive Director is not directly involved in the initial interviews, the
8
review committee will make recommendations to the Executive Director
for final interviews.
3.1.7 The final selection and appointment of new staff will be the
responsibility of the Executive Director.
3.1.8 The Board of Directors is responsible for the selection of the Executive
Director. The appointment of other senior staff must receive approval
from the Board of Directors.
3.1.9 Appointment will be considered official only when FCC and the
successful candidate have signed an Employment Contract. FCC is not
responsible for the loss of other employment (e.g. resignation from
prior position, or forfeiting other job offers) prior to the signing of a
contract.
3.1.10 If any information in the application is found to be false after
appointment, FCC reserves the right to take disciplinary action, which
may include termination of employment.
3.2 CATEGORIES OF EMPLOYEES3.2.1 Full-time Employees: An employee who works full-time (40 hours per
week) and whose appointment is authorised for as long as the FCC exists
as an organisation, subject to satisfactory performance and adherence to
FCC’s systems and procedures.
3.2.2 Part-time Employees: An employee who works less than full-time but
whose appointment is authorised for as long as FCC exists as an
organisation, subject to satisfactory performance and adherence to FCC’s
systems and procedures. Employee benefits (such as leave allowance)
would normally be pro-rated for the percentage of time worked in a
9
normal workweek. The details of benefits for part-time employees would
be defined in the employee's Employment Contract.
3.2.3 Short-term Contract Employees: FCC may occasionally hire staff for
limited time periods. Terms of employment would be defined in the
individual's Employment or Consultancy Contract.
3.2.4 Volunteer: FCC may occasionally take on volunteer for limited time
periods. Volunteers will not receive any salary or benefits.
3.2.5 Intern: FCC may from time to time take on Interns for limited periods. Internship
is intended to provide an opportunity for young people to gain work experience. .
Interns will not receive any salary or benefits but the Executive Director may
allow for paid internship on case by case basis
3.3 ORIENTATION/PROBATION PERIOD3.3.1 All new employees will be subject to a four (4) month
orientation/probation period during which time the employee will be
provided with an orientation to the work and operations of FCC. During
this time her/his supervisor will assess the quality of the individual's
work and determine if they are suitable for continued employment with
FCC. In the event that an employee is determined unsuitable for
continued employment, the employee will be released and have no
further recourse.
3.3.2 While in the orientation/probation period, the employee will accrue
annual leave. However, they may not take any leave until after successful
completion of their probation period.
3.3.3 The orientation/probation period could be extended by up to a further
(3) three months if the supervisor feels that more time is needed to
assess the suitability of the employee for the position. The Executive
10
Director must approve any extensions of the orientation/probation
period.
3.4 OTHER EMPLOYMENT3.4.1 As the work of FCC can be quite demanding, staff is discouraged from
engaging in any outside employment.
3.4.2 Should an employee be engaged in other employment it must not
interfere in any way with their ability to perform work for FCC, infringe
on staff time during regular working hours or involve the use of FCC
facilities or resources.
4 WORK HOURS4.1 OFFICE HOURS
FCC staff work 40 hours per week. Office hours are:
Monday – Thursday: 0800-1300 hours
1400-1730 hours
Friday: 0800-1430 hours
4.2 LATE ARRIVALSThree late arrivals in a month would result in the deduction of one day annual
leave. Subsequent late arrival will result in the deduction of one-day annual
leave for each three late arrivals in a month.
4.3 WORK OUTSIDE OF NORMAL OFFICE HOURS/COMPENSATORY TIME OFF(CTO)4.3.1 Staff who are required to work extra time, but are not entitled to
overtime, may be entitled to claim compensation time. Compensation
time is intended to ensure that employees have adequate time for
relaxation in order to avoid burnout, and to deal with personal matters.
4.3.2 The employee’s supervisor must approve any work outside of normal
office hours for which an employee intends to request compensation
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time before the additional hours are worked.
4.3.3 Employees are encouraged to take the compensation time as soon as
possible after working the extra hours. Compensation time should
generally be taken within two weeks of the extra work unless scheduling
makes it difficult. Supervisors should try to ensure that staffs are not
being required to put in extensive extra time without opportunity to take
some time off.
4.3.4 Compensation time may only be taken with prior negotiation and
approval with the employee's supervisor and will only apply to extra
work that has involved two or more hours at any one time.
4.4 ABSENCE FROM WORK4.4.1 When an employee is unable to attend work, she/he must notify their
supervisor by mail or telephone if it is at all possible.
4.4.2 An employee who is absent from work without permission or reasonable
explanation involving extenuating circumstances (e.g., emergency,
accident, serious illness) will have salary deducted for the period of
absence.
4.4.3 Recurring absence without permission is grounds for disciplinary action,
including dismissal.
4.5 TIME SHEETSAll employees must submit timesheets at the end of each month in order to
receive their salary. The employee’s supervisor must approve Timesheets. The
timesheets should document the hours worked and any leave taken during the
month.
5. EMPLOYEE COMPENSATION5.1 SALARY COMPUTATION
Salaries for each new position will be based on the responsibilities and required
12
qualifications of the new position and relative to salaries of existing positions in
the organization. Starting salaries will be set at a level that is consistent with
salaries for similar positions in other organizations of a similar size and nature,
and salaries in the general job market in Uganda.
5.2 SALARY PAYMENTS5.2.1 Salary is paid at the end of each month upon submission of a timesheet.
5.2.2 Salaries will be paid in Uganda Shillings.
5.3 SALARY ADJUSTMENTS5.3.1 Salaries will be reviewed and may be adjusted on the employee's
anniversary date of employment. Adjustments will consider changes in
cost of living as well as available funding.
5.3.2 The Executive Director in consultation with the employee’s supervisor
will determine salary adjustments.
5.3.3 All salaries will be periodically reviewed compared with other
organisations of a similar nature and size in order to make sure that FCC
salaries remain fair and competitive.
5.4 SUSTENANCE ALLOWANCEWhen an employee of FCC is away of his/her station on duty within Uganda, and
is required to spend a night there, he/she shall be paid a night allowance at a
rate that is commensurate with government per diem rates. .
5.5 SAFARI DAY ALLOWANCEAn employee of FCC who is required in the course of his or her duties to travel
from the place at which he or she is normally employed and is away for or her
duty station for more than six hours shall claim a safari day allowance in
accordance with government approved rates.
13
5.6 ACTING ALLOWANCES
An acting allowance may be paid to an officer appointed to act in a post higher
than his or her substantive post provided:
The period of such acting is not less than 60 days.
The appointment is in writing from the Executive Director or the Board of
Directors.
The allowance payable shall be the difference of the officer’s basic salary and
that of the position in which he or she is acting, or 10 percent of the basic
salary of the one acting-whichever is greater.
5.7 OVERTIME ALLOWANCES5.7.1 Payment for overtime applies only to drivers who are required by their
supervisor to work extra hours during the working week, weekends or
public holidays.
5.7.2 Supervisors are expected to minimise the need for overtime and any
overtime for these staff must be approved in advance by the employee’s
supervisor.
5.7.3 Overtime will be paid at a rate of 1.5 times the normal hourly rate for
extra time during the normal workweek, weekends and most public
holidays.
5.8 INCOME TAX5.8.1 Pay as you Earn (PAYE):
FCC makes the statutory PAYE deduction at source from employees’
monthly salary. The Finance Officer who prepares the pay slip based on Pay
roll system shall do this on a monthly basis. Deductions shall be based on
the amount earned within a month. All deductions of PAYE during the
month shall be submitted to Uganda Revenue Authority through the Bank.
In case such deductions are made, a nil certificate shall be prepared and
submitted to Uganda Revenue Authority before the 15th every month.
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All copies of the paying slips shall be maintained by the Finance
Department for future reference. At the end of each year annual returns
shall be submitted to the Revenue Authority detailing all payments made by
each individual.
All staff shall be made aware of such requirements and the deductions stated
clearly on the pay slips.
5.8.2 National Social Security Fund (NSSF):
All staff of FCC contributes to NSSF. The employee contributes 5% of their
salary while the employer (FCC) contributes 10% for each full time staff.
At the time of salary payment, the appropriate deductions must be made
and paid to the NSSF.
5.9 SALARY ADVANCESSalary advances are not a right to employees but may be granted at the
discretion of the Executive Director in case of unforeseen emergencies to
be met by the employee.
The salary advance shall not exceed the equivalent of one month’s salary.
And shall be repayable in at-most three (3) installments. It will be
automatically deducted from the employee’s month’s earnings.
Such advance shall not be made unless the member of staff has paid off
other outstanding advances, if any.
6 LEAVEEmployee leave is intended to ensure appropriate support on matters related to
health and general welfare.
6.1 ANNUAL LEAVE6.1.1 Employees are entitled to 30 (thirty) working days leave per year, accrued
at the rate of 2.5 days per month worked.
15
6.1.2 As the work of FCC can be quite stressful at times, employees are
encouraged to use their annual leave for rest and relaxation in order to
maintain good physical and mental health.
6.1.3 Requests for leave of five days or more must be submitted to the
employee's supervisor at least one month in advance. Leave of less than
five days must be requested at least two weeks in advance. Shorter
request periods may be approved at the discretion of the Executive
Director.
6.1.4 FCC will try to accommodate all requests for leave. However, supervisors
have the right to refuse a leave request if the leave would cause problems
in FCC’s scheduled programme of work.
6.1.5 In the event of more than one person wanting to take leave at the same
time, the person who asked first will be given priority.
6.1.6 Leave must be taken within the year in which it is accrued. The 'leave
year' will be based on the employee's anniversary date of employment.
There will be no payment made for leave not taken at the end of each
year.
6.1.7 In special circumstances, leave may be carried over to the first three
months of the following year however this may only happen through
negotiation and prior agreement of the Executive Director. Under no
circumstances will annual leave be carried forward for more than three
months.
6.1.8 An employee may not take leave during the orientation/probation period
at the start of employment.
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6.2 SICK LEAVE
6.2.1 Employees are entitled to 12 days sick leave per year. The leave year is
calculated from the employee's anniversary date of employment.
6.2.2 Any sickness that lasts longer than three days will require a doctor's
certificate.
6.2.3 Unused sick leave cannot be carried forward to the next year and will not
be compensated at the end of employment.
6.2.4 Any employee who has an illness or accident that requires long-term sick
leave will be paid in full for the first month from the date that they last
worked. For the next 2 (two) months they will receive half pay. Thereafter
their pay will cease. In such circumstances it may be necessary at that
stage to review the status of the employee's contract.
6.3 PUBLIC HOLIDAYSFCC employees shall be granted paid holiday leave on officially recognized
Ugandan holidays. Any employee whose fieldwork spreads over the weekends
and public holidays shall have such same number of days added to one’s leave.
6.4 COMPASSIONATE LEAVE6.4.1 Compassionate leave will be granted for the death of an immediate family
member defined as father, mother, biological child or sibling, spouse, or
guardian. A maximum of 5 days may be granted.
6.4.2 The Executive Director will decide other requests for compassionate leave
on a case-by-case basis.
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6.5 MATERNITY LEAVE6.5.1 Female employees are entitled to two (2) months paid maternity leave. An
additional month of leave without pay may be taken.
6.5.2 A pregnant woman must give notice in writing to the Executive Director ofthe expected date of childbirth and estimate of when they anticipatebeginning their maternity leave at least three months before the expecteddelivery date
6.5.3 An employee receiving maternity benefits is not permitted to takeemployment elsewhere while on paid maternity leave.
6.6 BREAST FEEDINGFCC encourages breast-feeding. Upon return from maternity leave, a female
employee will be provided up to one hour per day for breast-feeding, for a
maximum period of 15 months postpartum.
6.7 PATERNITY LEAVE6.7.1 Male employees are entitled to one-week paternity leave from the date of
birth of their child
6.7.2 A male employee whose wife is pregnant must give written notice to the
Executive Director of the expected date of childbirth at least one month
before the expected delivery date.
6.8 WEDDING LEAVE6.8.1 FCC will provide three (3) days leave to employees getting married. Leave
beyond three days would be considered as annual leave.
6.8.2 Notice for wedding leave should be given to the Executive Director at least
two weeks in advance of the leave.
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6.9 LEAVE OF ABSENCE6.9.1 In exceptional circumstances, a leave of absence without pay of up to one
month may be approved at the discretion of the Executive Director in
consultation with the employee's supervisor.
6.10 STUDY LEAVE6.10.1 FCC may give an employee study leave on full pay upon application as
deemed appropriate by management provided the leave does not exceed
three month and also on condition that:
6.10.2 The course to be pursued is relevant to FCC, to which the employee may
be appointed should a vacancy arise.
6.10.3 The applicant’s performance at work is above the average and his/her
immediate supervisor and the Executive Director recommend the
employee.
6.10.4 Any employee wishing to take more than three months’ study leave (for
study sponsored by the employee) shall automatically be asked to tender
his/her resignation and vacancy is filled immediately.
6.11 OVER STAYING LEAVEAn employee who over stays leave of any kind granted to him/her without good
and satisfactory reasons will have the salary equivalent of the number of days
overstayed deducted from the following month’s salary.
7 BENEFITS7.1 MEDICAL BENEFITS
7.1.1 FCC does not currently cover direct coverage for medical care. Should
health insurance become available in the future, FCC will explore the
feasibility of providing coverage for medical care through insurance
policies.
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7.2 EMERGENCY FUNDEmployees will receive $50 in case of death of his/her immediate family member
(employee's parent, child or spouse).
8 PERFORMANCE REVIEWS AND STAFF DEVELOPMENTPerformance reviews are best viewed as a constructive, forward-looking process.
These reviews provide an opportunity to systematically review and discuss the
performance of staff over the review period, reflect on accomplishments, and identify
priorities for staff development and targets for improvements for the next period.
8.1 PROCESS FOR PERFORMANCE REVIEWS8.1.1 All staff will have an annual work performance review that will also
provide the basis for developing a staff development plan for the
employee.
8.1.2 The review will be conducted by the employee's supervisor and/or
Secretary General and will be confidential between the employee, the
supervisor and the Executive Director.
8.1.3 The Board of Directors will be responsible for the appraisal of the
Executive Director.
8.2 STAFF DEVELOPMENT8.2.1 FCC seeks to support the professional development of staff in areas
considered relevant to the employee's roles and responsibilities within
the organisation.
8.2.2 Staff is expected to take full advantage of the capacity building
opportunities provided by the organization including capacity building
programs provided by donors as part of program implementation.
8.2.3 Requests to attend external courses must be submitted to the employee's
supervisor for review and approved by the Executive Director prior to
registering for the course.
8.2.4 If there is a high investment in a particular staff training, FCC reserves
the right to develop an agreement with the employee to remain with the
organisation for a specified period of time after completing the training.
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Should they leave the organisation within this time period they would be
expected to pay back the cost of the training
9 GRIEVANCE PROCEDURE9.1 GRIEVANCES BETWEEN INDIVIDUALS
9.1.1 Minor grievances should be dealt with in the first instance by talking
directly to the person/persons involved.
9.1.2 If the grievance cannot be resolved between the individuals involved, the
problem may be taken to the employee's supervisor or the Executive
Director. A plan of action will be developed to investigate and address the
grievance.
9.2 GRIEVANCE THAT INVOLVES INDIVIDUALS AND THE ORGANIZATION9.2.1 All staff are invited to discuss with the Executive Director any individual
grievances or concerns related to:
Understanding of and disagreement with FCC’s activities or
philosophy
Job satisfaction
Personal problems which impact on work
Difficulties with other employees, including the employee's
supervisor.
9.2.2 If there are problems which impact on teams or the organisation as a
whole, a meeting will be held to share and discuss the problem and
strategies for resolving the issue.
9.2.3 The Executive Director is encouraged to consult with the Board of
Directors for guidance and advice on any serious grievances raised by
staff.
10 DISCIPLINARY PROCEDURESDisciplinary procedures are not concerned with job performance or ability but
with any aspect of an employee's behaviour, which is unacceptable. Disciplinary
procedures are serious because they may lead to an employee being dismissed.
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The procedures in this section should therefore be followed carefully so as to
ensure that no one is treated unfairly. Judgements about other people's
behaviour may vary from one person to another, and it is therefore especially
important to be confident that discipline is the appropriate action to take. If in
doubt the supervisor should consult the Executive Director.
10.1 RESPONSIBILITY10.1.1 Each employee's immediate supervisor is responsible for minor
discipline matters. However, any behaviour, which causes the
supervisor to discipline the employee, should be notified to the
Executive Director and put in writing on the employee's file.
10.1.2 Serious matters of unacceptable behaviour or repeated incidents of
minor matters after oral warning should be referred to Executive
Director for action.
10.1.3 Behaviour serious enough to require dismissal should be referred
instantly to the Executive Director. No one except the Executive
Director, or officially designated person, in his/her absence, has the
authority to dismiss a member of staff. The Board of Directors will not
be active in disciplinary matters unless the staff member being
disciplined is the Executive Director. However, the Executive Director
or officially designated officer in his absence, is encouraged to call upon
the Board of Directors or individual members of the Board of Directors
for advice and support when dealing with disciplinary matters.
10.2 PROCEDURE TO BE FOLLOWED IN DISCIPLINING AN EMPLOYEE10.2.1 Disciplinary procedures will usually proceed through a series of steps
starting with an oral warning. Depending on the seriousness of the
behaviour, disciplinary action could be initiated at a higher step,
including immediate dismissal.
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10.2.2 Oral Warning:
At the first incident of behaviour that requires discipline, the
supervisor should give the employee an oral warning.
The employee should be invited to attend a private interview with
their supervisor, and the purpose of the interview should be made
clear to them at the time the interview is arranged.
Before the warning is officially given the employee should be given an
opportunity to explain their conduct. If the explanation is reasonable
the supervisor should take it into account.
The warning should include a detailed explanation of the behaviour
that is unacceptable; details of the improvement that is required (if
appropriate); and, make it clear that details of the warning will be
recorded on the employee's personnel records.
After two oral warnings for the same or similar behaviour an employee
will be given a written warning.
10.2.3 Written Warning:
A written warning may be given either: a) if there is further incident of
the same or similar nature within six months of the second oral
warning being given; or b) if the first incident of unacceptable
behaviour is serious enough to bypass the oral warning stage.
The employee should be invited to attend a private interview with
their supervisor and/or Executive Director, and the purpose of the
interview should be made clear to them at the time the interview is
arranged.
The employee should be told clearly what behaviour has caused the
disciplinary proceedings, and be given an opportunity to offer an
explanation for their behaviour. The supervisor should then decide
whether to continue with the warning.
The written warning should include a detailed explanation of the
behaviour that is unacceptable; the improvement that is required; how
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the behaviour will be monitored and by whom; and, when the
behaviour will be reviewed. A copy of the written warning should be
placed in the employee's personnel file.
10.2.4 Further Proceedings:
If further incidents arise within one year of the written warning then
the matter should be referred to the Executive Director or Board of
Directors for a decision on the next action. This may involve
counseling, suspension from work without pay or dismissal.
10.2.5 Suspension:
An employee who is suspended for disciplinary reasons must leave the
premises immediately.
The employee must be given written notice of the reasons for
suspension within two working days of the date of suspension.
Unless extenuating external reasons exist, a decision about further
action resulting from the suspension must be made, and conveyed to
the employee within two weeks of the date of suspension.
Criminal investigations by the police may be classed as extenuating
external reasons and no decision should be made until the criminal
proceedings have been concluded.
10.2.6 Dismissal:
Only the Executive Director may dismiss an employee.
Before taking action to dismiss an employee, the person responsible
for the decision must ensure that the matter has been fully and fairly
investigated, and that the employee is guilty beyond reasonable doubt.
If an employee is to be dismissed they will be told in writing and orally
the reasons for the dismissal.
The circumstances of the dismissal will be recorded in the employee's
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personal file.
Any person dismissed for disciplinary reasons must leave the premises
immediately.
Under no circumstances will benefits be paid to an employee
dismissed for disciplinary reasons.
10.3 Behavior That Will Lead to Disciplinary Proceedings10.3.1 The following list provides an indication of the types of behaviours that
are not acceptable. It is not comprehensive, and employees may be
disciplined for actions other than those on this list:
Disclosure of confidential information
Failure to carry out reasonable instructions given by a supervisor or
manager
Chronic failure to follow FCC’s policies and procedures
Frequent absence or lateness without good reason
Failure to disclose potential conflicts of interest
Political activities which could have a negative effect on FCC
Activities directed at influencing the religious beliefs of others in
FCC’s office, or while on FCC business elsewhere
Personal behaviour which is contrary to the values and principles of
FCC, and which could have a negative effect on the credibility of
FCC.
Alteration or misuse of FCC documents
10.3.2 Other forms of unacceptable behaviours include:
Ignoring safety and security precautions, including travelling in
areas determined to be unsafe
Driving FCC vehicle while under the influence of alcohol or drugs
Negligence with FCC property, including money
Aggressive or abusive behaviour towards anyone in or near the
FCC’s premises, or while on FCC business elsewhere
Causing or having frequent disagreements or conflicts with
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colleagues
Defaming FCC or any member of its staff
10.3.3 Gross Misconduct: The following behaviours are classified as gross
misconduct and will result in immediate dismissal. This list is not
comprehensive and an employee may be dismissed for other behaviour.
Violence towards anyone in or near FCC’s premises, or while on
FCC business elsewhere, unless in self-defence
Bringing weapons of any description onto FCC premises, or to FCC
business elsewhere
Drunkenness at work
Theft of property or money belonging to FCC or any staff member
Deliberate damage to FCC property
Gross misrepresentation on application for employment
Taking or offering bribes, commission or any other type of benefit
while conducting FCC business
Falsifying receipts or any other documents for personal gain
Using FCC property without permission
Failure to inform FCC of criminal court appearances
[Note: Should any employee do anything that breaks the Ugandan
Law, FCC will call or notify the police as appropriate. If advised to do
so by the police FCC will take criminal proceedings.]
10.4 DISCIPLINARY RECORDS10.4.1 Oral Warnings: Details of an oral warning will be kept on file for a
period of six months from the date of the warning. After that period has
elapsed with no further incidents of the same or similar behaviour, the
warning will be removed from the file and in no circumstances counted
against the employee.
10.4.2 Written Warnings: Details of a written warning will be kept on file for a
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period of one year from the date of the warning. After that period has
elapsed with no further incidents, the warning will be removed from the
file and in no circumstances counted against the employee.
10.4.3 Suspension: Details of a suspension will be kept on file for a period of
two years from the date of the warning. After that period has elapsed the
warning will be removed from the file and in no circumstances counted
against the employee.
10.4.4 Dismissal: If an employee is dismissed for disciplinary reasons the
details will be held on file indefinitely, and may be used if other parties
request information about the employee.
11 ENDING EMPLOYMENT11.1 RESIGNATION OF EMPLOYEE
11.1.1 Staff must give at least one-month notice of their intention to leave
employment with FCC unless otherwise specified in the employee's
Employment Contract.
11.2 TERMINATION OF EMPLOYMENT BY FCC11.2.1 FCC’s permanent staffs are hired with the intention of providing long-
term employment. Nevertheless, changes in FCC’s staffing requirements
due to internal reorganisation, reduced availability of funding or closure
of FCC may lead to the elimination of positions and lay off of staff.
11.2.2 FCC will endeavour to provide at least three months notice to staff that
are required to leave employment for reasons other than unacceptable
behaviour. A minimum of one month notice will be provided, or payment
of one month's salary in lieu of notice.
11.3 REDUNDANCY PAY11.3.1 Staff who have been employed by FCC for a minimum of two years, and
whose employment is terminated for reasons other than unacceptable
behaviour or resignation will be entitled to redundancy pay.
11.3.2 Redundancy pay will be calculated at the rate of one month's salary for
each year of continuous employment more than two years up to a
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maximum of three month’s salary for five years of continuous service.
Long-term service payments for staff employed by FCC for more than five
years will be at the discretion of the Board of Directors.
11.4 LETTER OF REFERENCE11.4.1 Employees who leave FCC will receive a letter outlining the length of
work, main responsibilities and position held in FCC.
11.4.2 A written reference will be provided at the discretion of the Secretary
General.
12 ADMINISTRATIVE POLICIES AND PRACTICES12.1 OFFICE KEYS
12.1.1 Each member of FCC’s staff is responsible for ensuring the safe keeping
of any office keys issued to them.
12.1.2 All office keys must be returned to FCC upon leaving employment with
FCC.
12.2 USE AND SECURITY OF FCC PROPERTY AND ASSETS12.2.1 Each employee is responsible for ensuring that FCC property and assets
entrusted to her or him are properly used and safeguarded.
12.2.2 Only authorised and qualified FCC employees and consultants may use
FCC equipment or vehicles unless otherwise approved by the Executive
Director.
12.2.3 All staff is responsible for making sure that equipment, vehicles and
other valuables are properly secured. This includes making sure that
windows and doors are locked, equipment stored safely, cash is properly
secured and vehicles are parked in safe locations.
12.2.4 In the interest of both energy conservation and avoidance of potential
fire hazards, staff should ensure that all lights and electrical equipment
are properly turned off before leaving the office.
12.2.5 Only staff with permission from the Executive Director may operate
FCC’s vehicles. Any staff member authorised to use FCC vehicles must do
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so in a safe manner. Unsafe use of vehicles would include ignoring safety
and security guidelines, reckless driving, or driving under the influence
of alcohol.
12.2.6 A staff that uses FCC telephone, fax, e-mail and internet services shall
pay for them at the going commercial rates to the accountant.
12.2.7 Staff who would like to use the property of FCC should sign out and in
return to the officer responsible.
12.2.8 In case of gross negligence by an employee that leads to loss, damage or
destruction of FCC’s property or assets (including cash), fair restitution
to FCC by the employee will be necessary. Examples of negligence would
include: not making a reasonable attempt to secure assets and property;
leaving doors and windows unsecured; and, using assets improperly or
without adequate technical knowledge.
13 AMENDMENT OF PERSONNEL POLICIES13.1 PROCESS FOR RECOMMENDING AMENDMENTS
Staff may recommend amendments to personnel policies through staff meetings or in
writing to the Executive Director. A personnel committee may be established to research
and make recommendations on specific policies. Proposed changes will be reviewed by
the Executive Director and forwarded to the Board of Directors for consideration.
13.2 Discretion of Executive Director and/or Board of Directors in AmendingPolicies
13.2.1 It is difficult to anticipate all possible circumstances in formulating
policies. The Executive Director and/or Board of Directors is given
discretion in several parts of these policies to approve exceptions in
extraordinary circumstances without requiring changes in the Human
Resource policies. It is expected that any exceptions granted would be
consistent with the spirit and intent reflected in these policies.
13.2.2 The Executive Director or Board of Directors can also initiate
amendments to these policies. In some cases changes in policies might
29
be necessitated by changes in Ugandan constitution. Amendments may
also be necessary to respond to organisational growth or changing
circumstances. Any changes initiated by management will be discussed
with staff before they are put into effect.
13.2.3 Any changes to these policies require the approval of the Board of
Directors
13.2.4 FCC reserves the right to amend any aspect of this policy in crisis or
natural disaster. Staff will be informed and every effort will be made to
honour and preserve staff benefits and conditions within the constraints
of the crisis.
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ACKNOWLEDGEMENT FORM
I……………………………………. Certify that I have received a copy of the Policy and
Procedural Manual of FAMILY CONCEPTS CENTER dated ……………………… I have
read and fully understood the manual and agree to the rules and regulations, which it
contains. I understand that the manual is subject to change at any time.
………………………………………
Signature of the employee
Date: ………………………….
Witnessed by: …………………………………………….
Operations Manager.
Date: ………………………………
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14.0: FINANCIAL REGULATIONS14.1 Responsibility
The responsibility to execute and administer these financial regulations lies with
the Executive Director.
He/she shall be assisted by the internal auditor and Operations Manager in
monitoring the effectiveness of the control systems
It’s the expectation of the Board of Directors that all officers involved shall
strictly comply with the provisions of these regulations
All staff are required to become familiar with these regulations and to make
suggestions for change where required to the Operations Manager
These regulations may be amended from time to time as circumstances may
demand
14.1.1 These financial regulations will be read together with the following related
regulations, manuals and tools:
Logistics and supplies manual
The human resource management manual
14.2 Purposes of the Manual14.2.1 The manual is intended to be a hand book for easy reference and interpretation of
financial regulations and procedures of family concepts center (FCC), it has been
developed to assist the user in meeting the special accounting and reporting
requirements of family concepts center in alignment with those of its partners and
donors
14.2.2 All the regulations and procedures in this manual shall comply with generally
accepted accounting standards and where a particular regulation or procedure is
found not applicable reference should be made as a required by the authorizing
partner or donor in order to meet the unique needs and requirements as per
grant conditions
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14.2.3 The Operations Manager shall cause proper books of accounts to be kept with a
true and fair view of the state of the organization ‘s financial affairs and of
the cash flows
14.2.5 The accounts of the organization and all its organs shall be audited annually
subject to approval by the Board of directors
14.2.6 There shall be an Accounts committee nominated by the Board of Directors
whose duty shall be to scrutinize the audited accounts of the organization.
i. The accounts committee shall have power to summon before it any member to
answer any questions that may arise from the audited accounts of the
organization. The accounts committee shall make its report and
recommendations to the Board of Directors
ii. The following reports shall be submitted by the auditors at the end of each
audit:
a) Audited financial statements and auditors’ report
b) Appropriate and complete notes(included in the financial statement)
c) A management report
d) A reconciliation of FCC’s partners/donor annual report
14.2.7 The organization shall open and operate such bank accounts at such banks as the
Executive Director shall decide from time to time subject to approval by the
Board of Directors
a) Cheques for transactions of business of the organization shall be signed by any two
or all three of the following: Executive Director, Operations Manager and Internal
Auditor
b) All instructions concerning the organization shall be in writing
14.2.8 The financial year of the organization shall run from 1st January to 31st
December of the Calendar year
This manual will be used to serve as a guide to be followed in recognizing income and
expenditure. It will be used as reference by external auditors as well as other interested
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parties. It will also assist FCC to comply with Donor accounting and reporting
requirements.
15 Planning and Budgetary ControlThe FCC Operations \manager in conjunction with the Program Manager prepares a
master budget to cover a specific period; this is subject to the approval of the Executive
Director. If the original budgets are prepared in hard currency, the corresponding local
currency figures are stated as well as the rate of exchange applied.
All budgets assumptions are clearly stated so that the budget figures can be
substantiated directly from it by a third party who did not participate and without
having to consult the person who prepared the budget .budgets take inflation into
account . A reasonable rate of 5% per year is the rate used by Family Concepts Center
a) Quarterly budgets
Yearly budgets from the master budget are further broken down into quarterly
budgets.
b) Time basis
These are categories of the expenditure which are incurred on a timely basis.
Examples of these are personnel and administrative costs, which are incurred
monthly. Other expenses incurred on at a point in time e.g. purchases of non-
expendable items. Quarterly budgets incorporate the first category on time basis
whole the latter category is inserted in the quarterly budgets directly from the
master budget.
c) Exchange rate
The rate of exchange is provided by the donor agency in case of donations and is
based upon the actual cost for the Uganda shilling when FCC exchanges the US
dollars or any other currencies
For original budgets the rate of exchange used is that ruling at the time of signing
the agreement, while for flexing the budget the rate used is the “weighted average”
which is calculated relative to the rates ruling when the disbursements are made
from the donor agencies and the amounts involved;
d) Flexed budgets and variances
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To extract meaningful variances, it is necessary to flex the quarterly budgets, to
cater for fluctuations in the dollar rates. The resulting exchange differences are
accumulated throughout the quarter and included among the explanations for the
variances from the budget .Variances are based on the flexed budgets and reported
to the Executive Director in the quarterly report.
It is the duty of the Operations Manager to report the variances to the center
manger who must in turn inform the Executive Director and they try to establish the
reasons for the variances. Variances are not treated as blame to the officers unless
such officers were actually extravagant. Where the circumstances were such that the
officer had no control over the variance e.g. due to inflation, care is exercised in
fixing the “blame”
When narrating part of the quarterly report an attempt must be made to explain the
causes in greater details. The quarterly report incorporates cumulative figures of
both variances and the actual figures
e) Budgetary operational procedures
i. The detailed expenditure budgets should have action /implementation plans
against which management will monitor both the actual timing and cost of
activities through the monthly management accounts.
ii. Departments heads and their staff shall prepare project write ups for the year
which should be reviewed and consolidated into an annual programme budget
iii. Programs Budgets Should Clearly Indicate Budget Line Codes Details As May Be
Required By Donor Or Partner
It is the responsibility of the Program Manager to prepare the programme budget
which should be submitted to the Executive Director for approval and onward
submission to the donor or partner upon request
16 Accounting Records/ControlsA. Double entry principle
The records are based on a full double entry system of book keeping
B. General ledger(G/L)
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The general ledger is written promptly on a monthly basis and a trial balance
extracted. All posting to the general ledger are done on the last working day of each
month. The posting to the general ledger are made from the books of original entry.
During posting the general ledger is cross referenced with the books of original
entry such as the cash book
Journal entries are posted directly to the general ledger and are cross referenced to
it. The general ledger has an index at the beginning so that locating required ledger
sheets is simplified
C. Donor funds
Internal controls over donor funds include their separation from other organization
funds. All cheques received shall be analyzed on a monthly basis to clearly show
how much has been received from each donor. For all donors cheques received
there shall be evidence of a receipt .A receipt shall, therefore be is Issued to the
Donor. Cheques may according to the donor stipulations be deposited on an
account maintained exclusively for that donor .Bank pay in slips shall be maintained
as evidence of the banking .The accountant shall raise a receipt to acknowledge
receipt of the cheque.
D. Control accounts
Banks and cash accounts are maintained in the General Ledger and are reconciled
to the respective records on a monthly basis.
E. Payments and receipts (General Guidelines)
1. All payments to suppliers of goods or services must be by cheque or bank draft
2. Cash withdrawals maybe made for petty cash for some small payments that may
be necessary. Management from time to time will determine amounts allowable
for petty cash.
3. Cash payment may also be to the concerned parties for personal allowances, per
diems, travel refunds and similar disbursements.
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4. Where disbursements are made as cash advances pending proper third party
accountabilities, such accountabilities must made within two weeks from the end
of the activity or project.
5. Cash advances should only be made to members of staff who will personally be
made accountable for with third party supporting documents.
6. Any member of staff who has not fully accounted for any payments within two
weeks from end of activity /project will have that amount automatically deducted
from his monthly salary. In the event of robbery or theft of money staff concerned
should immediately report to the police and thereafter notify management
7. Money received for banking must be banked at the earliest time possible and in
any event not later than the next day that banks are open following the receipt of
money
8. The petty cash safe should only hold money belonging to the organization.
9. In the event that there is a shortage or excess in the actual petty cash held, the
cashier/accountant should notify the Operations Manager or Executive Director
immediately in writing and this should be investigated.
10. In all cases the signed agreements will be the overriding documents for guidance
in relation to the said partners and donors to Family Concepts Center.
17. Per Diems and Other AllowancesPer Diem rates and other allowances will be paid as approved in the annual project
document or as provided for in the donor restricted funds budgets
18. Salary Advances and Loans18.1 Salary AdvanceStaff may also get salary in advance NOT exceeding the monthly net salary at any one
time. The Advance should be fully recovered within a period not exceeding three
months.
18.1.1 The total amount of salary advance allowed in any one year should not exceed
one’s three month’s net salary.
18.1.2 Exceptional circumstances shall be at the discretion of the Executive Director.
18.1.3 The organization does not give loans to staff
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18.2 Gratuity and Other Lump sum Payments18.2.1 Gratuity payments should be paid according to the term laid out in the
employment contracts
18.2.2 The center manager responsible for human resource shall review the gratuity
calculations
18.2.3 Gratuity calculations should be sent to URA for assessment of PAYE payable
before actual Payments is made
18.2.4 Other lump sum payments, such as terminal benefits (if applicable) ,should be
paid following the Same procedure
18.2.5 FCC shall pay the statutory 10 percent of taxable income on salary and allowance
paid to staff in form of social security to the National Social Security Fund. The
payment of the 5 percent social security benefits due to the staff on taxable
income is not the responsibility of Family Concepts Center.
18.3 Leave and Travel Allowances18.3.1 No claim for payments in lieu of leave is allowed since the organization’s policy is
that everyone must go for leave on an annual basis.
18.3.2 In exceptional circumstances leave may be accumulated but any accumulated
leave exceeding two year’s entitlement days shall be forfeited.
18.3.3 Accumulated leave must be with prior approval of the Executive Director at the
recommendation of the supervisor of the member of staff concerned.
18.3.4 In the exceptional circumstances that payment in lieu of taking leave has been
approved by the Executive Director, the calculation of the payment and
assessment of the PAYE payable must follow the procedure as in “lump sum”
payment (refer to section 5.8.1)
18.4 Cheque Payments18.4.1 Request for payments should have supporting documents
18.4.2 The request should then be forwarded to the Operations Manager for verification
.This verification will include checking of arithmetic account code details,
budgets, supporting documentation and Authorization.
18.4.3 Supporting documents may include invoices, copies of store issue vouchers,
agreements etc. as may be appropriate.
18.4.4 The Operations Manager will pass the request for payment
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18.4.5 The cheque and payments vouchers will be prepared in the Accounts section and
sent to the authorized signatories together with the supporting documents
18.4.6 The Cheque signatories also have a responsibility to satisfy themselves as to the
correctness and validity of the payments.
This verification may include the following;
i. Correctness of procurement procedures
ii. Correctness of the procurement procedures
iii. Correctness and adequacy of supporting documentation
iv. Authorization of budget of budget holder
v. Budget line code details
The signatories will then sign the cheque
18.4.7 The payments documents will then be returned to Accounts for payments. The
Operations Manager is responsible for ensuring that a receipt is obtained for
payments and that the payee signs on the voucher and in the cheque register
book in acknowledgement for the payment.
18.4.8 A cheque payment confirmation letter to the bank must be sent separately to the
bank holding the relevant account against which the payment (s) is drawn.
18.4.9 Details of every payment effected must be entered into the cash book. Details
include the date, voucher reference, precise description of transaction, payee,
amount paid and cheque number.
18 .4.10 invoices and all other supporting documents relating to that payment should be
Stamped “PAID” by the Operations Manager/Accountant as soon as the cheque
has been signed
18.4.11All expenditures whether by cheque or cash must be supported by a payment
voucher together with supporting documents.
18.4.12Receipts should support all expenditure. If these receipts are not issued by the
vendor, a written acknowledgement of receipt of payment should be obtained
from the vender.
18.4.13 All salaries paid in cash or by cheque should be signed for as evidence that the
correct employee has received them.
39
18.5 Receipts (Cheques and Cash)18.5.1 A receipt book shall be maintained to record all moneys received whether by
cheque or bank transfers.
18.5.2 The original copy of the receipt shall be given to the payer; the duplicate copy
should remain in the book
18.5.3 All monies received shall be banked promptly and intact in any case not later
than the next day the banks are open following the receipt of the money
18.6 Cheque Register18.6.1 All cheques made have to be registered in the cheque register. The receiver of the
Cheque will be required to sign in the register to acknowledge receipt of the
cheque.
18.6.2 Bank Reconciliation
At the end of every month bank reconciliations are prepared for each bank
account and they are checked by the Operations Manager and verified by the
internal auditor. The quarterly reports are attached to the bank reconciliation
and these are counter signed by the internal auditor
18.6.3 Cash Balances
Cash balances arise mainly where excess money was drawn for an activity. The
most common activities for which such balances occur are training programmes,
workshops and seminars.
18.6.4 Cheque Security
All unused cheque books are securely kept under lock and key at all times (and
preferably in safes if these are available). Cheque signatories DO NOT sign
BLANK CHEQUES and before signing any Cheque they must ensure the
following;
i. That proper documentation has been prepared (cheque requisition)
ii. That the cheque has been properly drawn including the part of counter foil.
iii. That amount in words agrees with amounts in figures and on the counterfoil
40
18.7 Control of Cancelled and Stale Cheques18.7.1 In the event that a cheque is to be cancelled, the word “CANCELLED” should be
written across the cheque and cheque stubbed in ink. The payment voucher
should be similarly marked and a note made in the cash book
18.7.2 The cancelled cheque should be punched and attached to the payment vouchers
and filed with the rest of the valid payment vouchers.
18.7.3 The original payment request and other papers may now serve as the backing
documents in the preparation of a replacement voucher and cheque
18.7.4 If it becomes apparent that a cheque has been issued but has not been cashed for
a period of six months. It is to be regarded as stale. The stale Cheque is cancelled
by writing to the bank as asking them to stop the Cheque should it be presented
18.7.5 The stopping of the cheque should be noted in the cashbook and on the payment
voucher and a reverse entry be made in the cash book
18.7.6 A new payment voucher should be completed if it is appropriate to replace the
cheque
19 Banks19.1 Bank Regulations19.1.1 All transactions shall be carried on through banks except in cases stipulated in
the cases of petty cash.
19.1.2 Every project and /or funding shall have an independent bank account.
The opening and closure of such accounts shall be done with the approval of the
Executive Director.
i. There must be a proper reason for the existence of each account.
ii. A separate cash book and payment voucher must be maintained for each
bank account.
iii. A monthly reconciliation must be prepared for each account reconciling the
cash book balance to the bank statement.
iv. The bank reconciliation statement should be signed by the Accountant and
endorsed by the Operations Manager.
19.1.3 All FCC bank accounts must be arranged such that bank requires at least two
authorized signatories.
41
i. The signatories to the bank accounts must be approved in writing by the Board of
Directors or the Executive Director as the case may be and shall be
communicated to the bank by management.
ii. All signatories authorized to the bank accounts should send in their passport
photographs to ensure easy identification to the bank.
19.1.4 Under no circumstances may a cheque be signed before full details of the payee
and sum payable have been entered.
19.1.5 In the event of signatory is leaving the organization; the bank should be
instructed in writing to remove him or her from the list of authorized signatories
immediately.
19.1.6 Requisitions for expenditures on project activities will be made by the applicant
and must be authorized by the budget holder of that particular activity and
approved by the Program Manager or the Executive Director.
19.1.7 Requests should follow the implementation or action plan within the agreed
budgets.
19.1.8 The request must include details of relevant budget line balance
19.1.9 All bank charges must be taken into account when unusual fees are levied by the
bank e.g. in case of bank drafts /or transfers.
19.1.10 The Operations Manager or the Executive Director is responsible to ensure that
the bank supplies adequate documentation to support any charges levied.
20 Petty Cash Payments and Imprest SystemThe maximum expenditure amount that can be paid out of petty cash is 500,000
Uganda shillings. Any payments exceeding UGX 500,000 is paid by cheque. This
amount of petty cash may be revised regularly by the Board of Directors as and
when need arises.
The system operates as follows: UGX 500,000 is drawn and spent during a
certain period. When the level reaches UGX 100, 000, the accounts officer
submits receipts or vouchers totaling UGX 400,000 to the Operations Manager
for checking and the Internal Auditor for verification. Where expenditure was not
receiptable the accounts officer supplies a written explanation as to what
expenditure it was. Those in the field should have internal receipts signed by the
42
supplier of the services or goods. Then the operations manager checks and the
internal auditor verifies that the amount spent as per receipts and the
explanation supplied agrees to the amount recorded in the petty cash book
before a Cheque for UGX 400,000 is drawn to restore the level to the original
amount of UGX 500,000
21. General Procurement ProceduresFor large purchases of UGX 500,000 and over, the following procedures is
followed
i. Invitation of tenders or quotations from the public or any three suppliers. Such
documents when received are filed together with those of the successful
supplier
ii. Having analyzed and assessed the quotations, the management decides which
supplier to provide the goods and services depending on the constraints
imposed by each. No single person is able to decide on a supplier single
handedly
iii. Send a purchase order to the supplier selected
iv. Receive the goods /services when supplied and insist on a delivery note and a
credit note which specifies that goods/services are received in good condition
v. Process the payment and ensure the supplier signs the payment voucher or the
cheque register to acknowledge receipt
In selecting the supplier, such factors have to be considered;
The price, quality, discounts, delivery terms, after sales services and any other
terms appropriate
The lowest quotation may not necessarily be selected due to any of the above
reasons or any other cause. Such reasons or cause is always mentioned.
21. StocksStocks procurement follows the procedures in (21) above. Stock procured is
checked by the storekeeper and any other responsible person who then signs a
goods received form. A stock card is then opened for each item of stock .The card
43
must be up-dated anytime stock is received or issued. The stock card has columns
for receipts, issues and the balances. See appendix.
a) Issuing of stocks
Stocks are in the custody of the store keeper who maintains all stock records. A
person requiring items of stock from the store fills up a requisition form (see
appendix) and gets it authorized by the officer in charge and approved by the
Operations Manager. When required stock is issued, the stock cards is up-dated
and the requisition form filled
Upon receipt of stock in the store, both the goods received are noted at the time
of receiving and the issue noted at the time of issue is cross-referenced to the
stock card for easy review. Stocks are expensed immediately they are purchased
and the stock cards are therefore used to control movements of stocks.
21. Security of StocksOnce every month, the accounts officer compares the opening balances and
receipts of the stocks to the issue and closing balances at the end of the month.
The internal auditor makes spot visits to analyze the positions of stocks and
determines whether the procedures are being carried out as stipulated in this
manual.
22. Management of vehicles: motor vehicle and motor cycles log booksEach motor vehicle has a log book in which mileage can be monitored. It
shows the places of origin and destinations, mileage before and after the
journey and bears the signature of the officer who used the vehicle
The authorizing officer is the operations Manager or designated officer. This
is done by issuing a VISA form to the driver which he returns to the
accounting officer at the end of the journey for filing. While in the field,
vehicle movement is controlled by the leader of the team.
The log books are inspected at least once a month by the Operations
Manager to ensure that they are kept in good condition and that the total
number of kilometers travelled during the month has been recorded.
a) Fuel and maintenance costs
44
For each vehicle fuel and maintenance costs are recorded separately and on
a monthly basis. At the end of the month the total cost of the vehicle are
compared to the mileage columns
23 AuthorizationFCC vehicles are to be used for official work. The application form for use of FCC
motor vehicle and motor cycles is shown in attached appendix.
24. Telephone costs/internet costsEach and every telephone call that is made is recorded by the person in charge
e.g. receptionist, she has a duty to ensure compliance to this procedure by all
employees. Private calls will be paid for by the caller.
25. Compliance to Statutory and Other Requirementsa) Pay as you earn (PAYE) is deducted from the employees’ salaries which is paid
over to the relevant authority/department on or before due date.
b) National Social Security fund (NSSF) is paid over on or before the due dates.
NSSF amounts to 15% of which 10% is paid by the employer 5% by the
employee.
c) External audit
Every year FCC engages an independent certified public accountant to audit
the records which Audit commences at any time after December 31st the
accounting year end.
The auditor‘s report and audited financial statements should be ready
preferably not later than 90 days (three months) after the accounting year
end, copies of these statements are then given to the FCC Board of Directors.
NB: All related appendices to the above mentioned documents are
attached to this document.
45
APPENDIX 1: FORMAT OF THE MASTER BUDGET
DESCRIPTION YEAR 1 YEAR 2
$ RATE UGX $ RATE UGX
PERSONNEL x x x x x x
- - - - - - -
- - - - - - -
- - - - - -
TRAINING & TECHNICALASSISTANCE
x x x x x x
- - - - - - -
- - - - - - -
TRANSPORT & TRAVEL x x x x x x
-
-
NON-EXPENDABLE EQUIP x x x x x x
- - - - - - -
- - - - - - -
OTHER COSTS x x x x x x
- - - - - - -
Grand Total
46
Following the budget assumptions and explanations are made in order to arrive at the figure
incorporated in the budget e.g.
a) Planned activities and costs
b) Estimated items to be used during such activities
c) The rate of inflation both on the dollar budget and on the local shilling budget
d) The level of demand for services provided by FCC.
e) The availability of funds from donors and any other sources.
47
APPENDIX 2: FINANCIAL REPORT FOR THE QUARTER OF…………………………….DESCRIPTION STATIC BUDGET EXCHANGE
RATE TO
FLEX
BUDGET
FIXED BUDGET CUMULATIVE AMOUNTS
BUDGET EXCHANGE
RATE AT
TIME OF
BUDGET
BUDGET
USHS
FLEXED
BUDGET
UGX
ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
48
No Item QtyMake, Model, Year,
Registration Serial or model number
Other Identification
Acquisitiondate
Acquisition source Acquisition cost
Location Condition Ref. no.Date of
disposalDescription No. (Where acquired from) UGX
PM's Office NewED's office BrokenConference
room Good
APPENDIX 3: FIXED ASSET REGISTERFAMILY CONCEPTS CENTER
FIXED ASSETS REGISTER
APPENDIX 4: CHEQUE REQUSITION FORM
SERIAL NO………………………………….
DATE……………………………………………..
AMOUNT IN FIGURES ……………………………………….
AMOUNT IN WORDS-
______________________________________________________________________________
CHECK PAYABLE TO ……………………………………………………………………………………………………..
PURPOSE OF CHARGE…………………………………………………………………………
PREPARED BY …………………………………………….……………………CHARGE TO VOTE …………….AMOUNT
CHECKED BY…………………………………………………………………………………
AUTHORIZED BY…………………………………………………………………………..
APPROVED BY……………………………………………………………………………
RECEIPIENT……………………………………………….. TOTAL =========
FOR ACCOUNTING USE ONLY
CHECK NUMBER……………………….DATE…………………………………………………………
VENDER…………………………….
PO NUMBER ………………………………………….. INVOICE
NO……………………………………
APPENDIX 5: CHEQUE REGISTER
DATE PAYABLE
TO
CHEQUE
NO.
REQUSITION
NO
FACE
VALVE
RECEIPIENT SIGNATURE
09/03/2010 WAISWA .P. 1456908 078 15,000 SARAH ………………………
APPENDIX 6: PURCHASE ORDER
CENTER………………………..………….…..….. DETAILS OF VENDOR
ORDER NO………………………….…….………. NAME………………………………………….……
VENDOR………………………………………….. ADDRESS……………………………………..…….
ORDER DATE……………………………..……….. ………………………………………………….……..
ACCOUNT. NO…………………………………….. ………………………………………………………
PHONE …………………………………
FAX …………………………………..
QUANTITY DESCRIPTION UNIT PRICE TOTAL PRICE
TOTAL
REQUISITIONED BY____________________________
DESIGNATION__________________________________
AUTHORIZED BY_______________________________
DESIGNATION__________________________________
DATE___________________________________________
52
APPENDIX 7: STOCK CARD
ITEM __________________________
ISSUED TO:
DATE RECEIPT ISSUES BALANCE SIGNATURE
RECEIVED
INVENTORY VERIFIED BY _______________________
DATE__________________________________________________
53
APPENDIX 8: STOCK REQUSITION FORM
DATE__________________
ITEM _______________________________________
QUANTITY ___________________________________
PURPOSE____________________________________________________________________________
___________________________________________________________________________________
_______________________________________________
NAME OF RECEIPIENT: ______________________________________________________
CHECKED BY ______________________________________________________
APPROVED BY _______________________________________________________
APPENDIX 9: SUMMARY OF MOTOR VEHICLE EXPENSES FOR THE MONTH OF_____20____
REGISTRATION NO.___________________________ CENTER __________________
DATE DOCKET
NUMBER
NO OF
LITRES
FUEL SERVICING SPARES &
REPAIRS
WASHING TOTAL
DD/MM/YR………………….. SHS SHS SHS SHS SHS
TOTAL Y
MILEAGE FOR MONTH(KM)
(NOTE A)
X
AVERAGE
CONSUMPTION(KM/L)(NOTE
B)
X/Y
NOTE:
Note A. The mileage of the month should have been calculated from the log books as mentioned in the
guidelines.
Norte B. It is crucial that all fuel costs, whether bought in Kampala or outside the city, be recorded.
Monthly analysis of motor vehicle movements:
At the end of every month, an analysis of motor vehicle movement is made and has two categories:
a. The official mileage;
b. The private mileage.
55
APPENDIX 10: ANALYSIS OF MOTOR VEHICLE MOVEMENT FOR THE MONTH OF ____________20_______VEHICLE YEAR OF
PURCHASE
DD/MM/Y
R
SPEEDOMETE
R READING
OFFICIAL
MILEAGE
(KM)
PRIVATE
MILEAGE(
KM)
TOTAL(KM) FUEL
CONSUM
ED(LTRS)
AVERAGE
KM PER
COMMENT
BY USER
FRO
M
TO
UAA4567 21 03
2012
4000
0
55000 10000 5000 1500 300 5 Vehicle
needs
repairs in
braking
system.
UAB
0457
TOTAL X X X X X X
APPENDIX 11: BANK RECONCILIATION STATEMENT
For the period ended___________________________________________________
Balance as per bank statement ___________________
ADD (if insufficient space attach schedule)
Direct debits xxxx
Ledger fees xxxx
Commission xxxx
Dishonoured cheques xxxx
Uncredited cheques xxxx xxxxx
_________
Less: (if sufficient space attach schedule) xxxxx
Unpresented cheques xxxxx________
Balance as per cash book xxxxxxx
___________
The undersigned certifies that the bank statement‘s ending balance of_____________ and the cash book ending
balance of _____________________ do agree. It is the undersigned responsibility to ensure that all reconciling items
have been accounted for properly before the next quarterly bank reconciliation is prepared.
Preparer’s signature____________________ Dated and Designation ______
Checked by Dated and Designation _______
57
APPENDIX 12: INVENTORY TAKING SHEETQUARTER
DATE
DESCRIPTION PHYSICAL
COUNT
BALANCE PER STOCK
CARD
DIFFERENCE EXPLANATION INITIALS
Witnessed by
Designation
58
APPENDIX 13: THE TELEPHONE RECORD BOOK
DATE NAME OF
CALLER
TEL.NO PLACE OFFICIAL
CALLS
PRIVATE
CALLS
APPROXIMATE
TIME ON THE
LINE
10/20 MR.ABE 244222 KAMPALA TICK - 3MINUTES
59
APPENDIX 14: CHEQUE PAYMENT VOUCHERDATE 20
PAYABLE TO:
PREPARED BY:
CHEQUE NO:
PARTICULARS AMOUNT U.SHS
TOTAL
AMOUNT IN WORDS
CHECKED BY
AUTHORIZED BY
APPROVED BY
RECEIPIENT
60
APPENDIX 15: TRAVEL ADVANCE REQUEST
I plan to travel to for purposes of u during the following dates:
through .please advance me as calculated below. I agree to complete a travel expense report
within one week of my return.
Perdiem: per day times days =
Lodging: per night times nights=
Fuel: liters times shs. /liter =
Other costs:
Description
Total requested ==============
Name
Signed Date
Approved Date
APPENDIX 17: TRAVEL EXPENSE REPORT
Date From To Travel
fares
Per diem Hotel/lodging other description Total
charges
______ _______ ______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
totals
a) Total _______
b) Advances
received
_______
Project Amount to be returned to FCC by or
reimbursed employee
(a minus b)
Employee Name
Purpose of travel
VOTE to charge Amount if foreign currency used, rate used:
Amount currency Rate
Employee signature Date per
Supervisor approval Date per
62
APPENDIX 18: QUATERLY CHECK ON NON-EXPENDABLE EQUIPMENTCenter Date
Quarter
Descripti
on of
Asset
Number
at start of
quarter
Numbe
r
existing
Conditio
n
Remarks Ref/R
ec no.
Additions
during
the
quarter
condition Total at
end of
quarter
Remarks
ne
w
goo
d
poor
Desks 10 10 Good - 0125 3 2 1 - 13 -
Chairs 30 28 Good Two chairs
are out of
repair
0175 10 10 - - 40
Table
fans
9 9 Good - 0207
0
4 4 - 1 13 One of the
new fans
should be
returned to
seller for
replacemen
t
Carried out by witnessed by
Designation Designation
63
APPENDIX 19: EMPLOYEE ADVANCE REQUEST FORM
Name
Department
Position
Type of advance requested
Amount requested in words
In shs.
TO BE COMPLETED BY ACCOUNTING OFFICIER:
Number of months to be repaid:
Amount to be deducted from employee’s pay each month
Month in which to commence recovery
Check number
Accountant’s signature Date:
Checked by Date:
Approved by Date:
Employee’s signature Date:
64
APPENDIX 20: NON EXPENDABLE ASSETS DISPOSAL FORM
Ref. No. of asset
Item to be disposed of
Type of asset (donated /purchased)
Reason for disposal
Name and address of purchaser
Mode of settlement Cheque No. Amount
Proceeds xxxx
Purchase price/valuation xxxx
Profit/loss on disposal xxxxx
======
If an asset is simply scrapped, i.e. not sold, details are explained below under “other remarks.”
Other remarks
APPROVAL OF DISPOSAL:Disposal approved by Board of Directors Date
Signature: chairman Board of Directors Date
65
APPENDIX 21: “VISA”FOR VEHICLE MOVEMENT CONTROL
Date time out
Vehicle Reg No.
Driver
The above vehicle is hereby authorized to travel from to
transporting Dr/Mrs./Mr./Miss
For the purpose of
It is expected back within
Authorized by
Designation
Date
66
APPENDIX 22: VEHICLE LOGBOOK FOR DETAILS OF JOURNEY
Vehicle No.
DATE TIME SPEED
OUT
FROM TO SPPED IN KM TIME
ARRIVE
SIGN
67
APPENDIX 23: BANKING PERMITFrom cashier;
Request to bank cash collection in my office
I have counted cash collection in my office and received it on receipts serial no. to
totaling to shs
Please find attached copies of receipts, I am seeking permission to bank the collection on the account
No………………………………………… with ……………………. Bank at ……………………………….. Branch
Signed Date
Cashier
Checked by: Date:
Banking approved by: Date:
(NOTE: The paying slip will be attached to this permit and then filed.)
68
APPENDIX 24: INTERNAL REQUEST FOR PAYMENTNo…………………
Payment requested by:
Designation
Mode of payment cheque/petty cash
If by cheque payable to:
Payment requested for:
ITEM AMOUNT
Requested by: Date:
Checked by: Date:
Approved by: Date:
Authorized by: Date:
69
APPENDIX 25: INTERNAL RECEIPT
P.O Bx 189, Iganga
No…………
Recipient’s Name……………………………………………………………………………….
Of sum of………………………………………………………………………………………….
Being payment of…………..……………………………………………………………………..
CASH/CHEQUE
Recipient…………………………….
Signature………………………………
Accountant/ Operations Manager
Shs.
70
APPENDIX 26: APPLICATION FORM FOR USE OF FCC MOTOR VEHICLE AND MOTOR CYCLES:Request Section:
Name of requesting branch or person
Address
Physical location of branch contact persons:
Name of branch chair person
Physical address
Telephone
Telephone contact
Request approved by Operations Manager or Executive Director held on (attached minutes)
Activities for which motor vehicle /motor cycle will be used (attach work plan)
Period motor vehicle/motor cycle requested for: from to ___________
Name of the person responsible for the motor vehicle /motor cycle security, maintenance and service:
Physical address
Contact phone
Signature center manager Date:
Approval section:
Details of motor vehicle /motor cycle approved for the center use: Reg. No Eng No.
Chassis No.
Approved period of use: from to
Signature of FCC Program Manager Date:
Signature of FCC Operations Manager Date:
Signature of FCC Executive Director Date:
71
APPENDIX 27: MINUTES OF PROGRAM MEETING TEMPLATEDate: Monday November 28, 2016
-------------------------------------------------------------------------------------------------------------------------------
Present: Esther Babirye (Chair), Mariam Nakanyike, Aron Muyaaka, Sarah Kugumikiriza, RuthChebet, Beatrice Namuwaaya
Absent (and why): Hassan (sick)
Recorded By: Ruth Chebet
# Key Issues Action Points Timeline ResponsiblePerson
1 Update onProjectProposal
Information:
Action:
12/12/16 Esther
2 Security ofPremises
Information:
Action: Eric to update
7/12/2016 Mariam
3 FCC Proceduralmanual
Information:
Action:
Mariam
4 Information:
Action:
Eric
5 Information:
Action:
Bridget/Team
The meeting ended at --------- The next meeting is scheduled for Monday December 05,2016 at 10:00am in the conference room.
72
APPENDIX 28: DAILY ATTENDANCE RECORD
To be kept and filled at the reception on arrival or departure from office
No Date Name Time In Time Out Signature1 3/12/2016 Ismail 0830 5.30 Pm2 Namuwaaya 0840
73
GLOSSARYDEFINITION OF TERMS USED IN THE MANUAL.
TIME BASIS: A criterion for apportioning expenditure basing it on the passage of time
e.g. monthly, quarterly or yearly duration.
FLEXED BUDGET: Revised budgets due to the exchange rate fluctuations.
VARIANCES: Differences between budgeted figures and /or figures in flexed budgets
and actual expenditures/income incurred /received.
FIXED ASSETS: Assets with a useful life of at least two years or which cost, either
individually or collectively at least UGX 1,000,000/= (appropriate$ 500).
IMMEDIATE EXPENSING: Writing off expenditure in the books as soon as the
transaction is completed.
FIXED ASSETS REGISTER: A record showing what fixed assets the organization has
and owns
BANK RECONCILIATION: A statement which reconciles bank balances to records at
the end of a given period (a month)
PURCHASE ORDER: A form to be filled before purchasing items.
PAYMENT VOUCHER: A form to be filled every time a payment has to be made by
the organization.
VEHICLE LOG-BOOK: A book/record maintained for each vehicle to monitor its
movements.
PETTY CASH: An amount of money held by FCC in form of notes and coins in order to
settle small everyday payments
STOCK: items which are consumable e.g. drugs, stationery.
STOCK CARD: A sheet or card to which the issues and receipts of an item of stock is
monitored.
FCC. An abbreviated form for FAMILY CONCEPTS CENTER
THE END
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