Operation and Maintenance Management Manual Training Module - D Community Based Financial Management DEMEWOZ CONSULTANCY
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MODULE - D: COMMUNITY BASED FINANCIAL MANAGEMENT Table of Contents List of Tables ii
List of Annexes ii
3. MODULE – C: COMMUNITY BASED FINANCIAL MANAGEMENT 8 3.1
Introduction
8
3.2
Manual to be referred
8
3.3
Session – C1: Introduction to Community Based Financial Management
9
3.4
Session – C2: Preparation of Annual Budget
11
3.5
Session – C3: Principle of Cost Recovery and Cost Categories
17
3.6
Session – C5: Tariff Setting
24
3.7
Session – C6: Revenue Collection
32
3.8
Session – C7: Procedures for Handling Collected Money
39
3.9
Session – C8: Setting Procurement Procedures
55
3.10
Session – C9: Financial Control
60
Annexes: FORMATS 64 List of Tables Table 3-1: Suggested Schedule of Spare Part Replacement 21
Table 3-2: Decision on payment for water 32
Table 3-3: Formulation of User Households List 36
Table 3-4: Bank Account Opening 37
Table 3-5: Income and Expenses Book Model
43
Table 3-6: A Typical Cash receipt Registration Form/ Invoice
44
Table 3-7: A Typical Cash Payment Invoice Form 45
Table 3-8: Model of Payroll List
46
Table 3-9: Per-Diem Payment Form 47
Table 3-10:
Member’s Register
50
Table 3-11: Asset Register
50
Table 3-12: Purchase Order
51
Table 3-13: Payment Voucher
52
Table 3-14: Delivery Note
52
Table 3-15: Cheque Leaf
53
Table 3-16: Cash Book
53
Table 3-17: Bank Reconciliation Statement
54
