Operation and Maintenance Management Manual Training Module - D Community Based Financial Management DEMEWOZ CONSULTANCY
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3.8 Session – D7: Procedures for Handling Collected Money MODULE - D COMMUNITY BASED FINANCIAL MANAGEMENT FOR RURAL WATER SUPPLY SCHEMES Session – D7 Procedures for Handling Collected Money Introduction Handling funds properly is an important task within the WUA. The success or
failure of the WASHCO may depend on whether the funds are handled accurately
and transparently.
Although the actual financial recording is usually handled by the treasurer or
accounts clerk, the committee members need to know the systems so that they
can confirm that the proper systems are being followed.
Objective By the end of the session, participants should be able to:
1. Confidently handle WASHCO funds, following proper accounting procedures
Outputs Proper financial accounting systems are set up (new schemes) or reviewed
(existing schemes)
Timing 4 hours
Target groups All members of the WASHCO plus a number of community resource persons.
Methodology Demonstration/Observation
Illustration in practice
Short presentation
Practical exercise
Materials Illustrations
Flip charts and marker pens, pens and notebooks
Pens, note books and blank ruled sample receipt books, vouchers,
invoices, cheque books, LPOs,
WASHCO By-law
Session Guide Supporting Information a) Primary documents are records where initial information of transaction in a
WASHCO is indicated. They provide evidence that a transaction has taken or took
place.
