c) Activity Monitoring and Evaluation Plan Workshop
In September 15-16, 2015 the Project alternative AOR, Ainur Absemetova and USAID Monitoring
and Evaluation specialist, Aigul Berdygulova conducted Activity Monitoring and Evaluation Plan
Workshop for Bereke team with the aim to orient the Program staff to the results framework and
shift the focus from outputs to reporting on outcomes and impact.
The following issues have been discussed at the workshop:
•
What is Monitoring and Evaluation at USAID?
•
What is an Activity M&E Plan at USAID?
•
What is the PDP Results Framework?
•
Workplan and AMEP development.
Subsequently the Program staff revised AMEP and Year 1 Work plan in accordance with AMEP
and submitted both to USAID.
Thus, Milestone 2 – preparatory work of Bereke with submission of the Year 1 Work Plan has been
completed.
3. Milestone 3 – Preparatory Work of Bereke with a Set-up of Fully Operational Accounting
System
a) Meeting Special Conditions Stated in the Partnership Agreement
Training on the financial reporting in accordance with the requirements of USAID
On September 3-5, 2015 Azhar Zhangeldina, a Regional Finance manager of Development through
Regional Cooperation in Central Asia Program was invited to Bereke to provide a training for key
program staff, as well as an accountant on the financial reporting in accordance with the
requirements of USAID.
The following issues have been considered at the training:
Administrative and financial procedures and documentation
Work with bank accounts, the distribution and coordination of financial resources
Preparation of quarterly and annual financial reports
Filing in the computerized report system
Calculation of the employees’ salary
Managing the financial accounting of the venture.
The demands of the donor USAID to the financial reports, changes in the budget, bank accounts
managing, examples of financial reports SF 425, SF 1034 (Request for Advance) and (Liquidation
of Advance) and their correctness have been examined in details during the training. Budget
monitoring and level of expenses tools have been presented to the Program staff. USAID
requirements to the financial audit, business trips and proving documents were explained as well.
The exchange rate of the US dollar usage during the funds transfer has been discussed.
In addition, Azhar Zhangeldina gave recommendations on improving internal financial control,
namely the cash account, cost allocation for projects and the allocation of responsibilities. Also,
issues regarding Human resources, working time records and business trips principles have been
raised. Procurement rules have been also discussed.
b) PA "Bereke" Policies and Procedures Updating
Within a period of three months after the Program start up PA "Bereke" updated and fully
implemented the following formal policies:
- Financial Policy
- Procurement Policy
-Administrative Policy, including Board of Directors’ functions and regulations, roles and
responsibilities, etc.
- Human Resources Policy
As the Program proposes small grants to target rural CSOs Bereke staff has developed Program
Grant Management Manual which was submitted to USAID as well.
Bereke management has also provided trainings for staff on developed policies and procedures.
c) PA "Bereke" Fully Operational Accounting System Setting-Up
To meet the USAID Special Conditions requirement of setting-up fully operational accounting
system Bereke has installed and uses 1C: Accounting 8 system. In order to decrease the amount of
cash transactions Bereke aims to minimize costs by paying in cash. Cash flow is allowed in cases
when it is not possible to use non-cash method. Such circumstances can be, for example, living
expenses when traveling to rural areas, minor repairs in the office, daily allowance to the program
event participants, who arrived from rural communities. Bereke has set up a reasonable petty cash
threshold equal to 100,000 KZT and established the payment of staff salaries and other program
related payments via bank transfer.
In order to strengthen the overall internal control system Bereke Coordination Board has
determined persons entitled to sign accounting documents. Thus, the hierarchy of authority to sign,
depending on the job position, has been set up.
The control over the correct and timely maintenance of the accounting report is entrusted to the
executive responsible person of the outsourcing company.
This allows holding the multi-level control over the spending of the Association funds by means of
bank transfer.
Thus PA "Bereke" has fully implemented Milestone 3 – preparatory work of Bereke with a set-up of
fully operational accounting system.
4. Program Partners Semiannual Meeting
On January 13-14, 2016 a Semiannual Meeting of
Program partners: Public Association "Bereke" and
Public Association "ECOCENTER" was held in
Shymkent in Bereke office. The following program
and financial issues were discussed during the
meeting:
The interim results of the first six months of the Program implementation
Preparation of the second quarterly program and financial reports
Work Plan for the next six months of the Program
Monitoring and evaluation plan of the Program for the next six months
Periodicity of financial reporting
Project team members responsible for preparation and submission of financial reports
Taxation
Drawing up and concluding contracts with contractors and vendors (legal and physical entities)
Preparation and utilization of unified accounting/records keeping/staff documentation.
At the meeting all team members expressed their
opinions and thoughts related to their work sphere in
order to compile a quarterly report.
As there had been misunderstandings in accounting
records maintenance and preparation of financial
statements between Bereke and ECOCENTER
accounting departments much attention was paid to
preparation of unified accounting/records keeping/staff
documentation, as well as grant administration issues.
In addition, the decision was made to provide monitoring site visit to ECOCENTER so that Bereke
acсountant Marzhan Kubekova could review and assist ECOCENTER accountant with maintaining
Accountancy 1 C program and accounting records as well as preparation of financial statements.
As the result of the semiannual meeting a Calendar plan for the next six months has been reviewed
on the basis of a Year 1 Plan, the draft guidelines for the Level-1 rural CSOs to participate in the
community development sub-grant competition as well as all necessary documentation for
upcoming sub-granting process have been discussed and prepared.
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