Ministry of Water, Irrigation and Electricity
Operation and Maintenance Management Manual
Training Module - D
Community Based Financial
Management
DEMEWOZ CONSULTANCY
47
Table 3-9: Per-Diem Payment Form
Step 5:
Secondary
Documents
and
Bank
reconciliatio
n
Records from the primary documents discussed above are then transferred to the
secondary documents. These include
the ledger and cash book
Facilitator to demonstrate how to transfer information from primary to secondary
financial documents ensuring all primary documents are used:
Cash Book: A cash book is a record of all cash or cheques received (in) and paid
(out) in the transaction of business. The information
recorded in the cashbook is
from primary documents. Which primary documents would provide information for
the cash book? Discuss. Receipts, incoming
cheques for the receiving side;
payment vouchers, outgoing cheques for paid (out) side.
Tool - 5: Per Diem Payment Form
XXX REGIONAL ADMINISTRATION
YYY Woreda Water Office
____________WASHCO
PER-DIEM PAYMENT FORM
Date: Sene.30, 2005
Per diem Recipient Name: Geremew Bekele
Reasons for redeem payment: Training participation in WWO
Per diem amount per day in figure: 100.00 birr, in words: Hundred Birr
No of days allotted: 4 days
Total amount of per diem in fig. 400.00 Birr, in words Four Hundred Birr
Transport cost amount paid: 50.00 Birr,
in words Fifty Birr
Total: 450.00 Birr (Four Hundred Fifty Birr) in words
Payer Name and Signature: Alemu Bekele
Received by: Kebede Zeleke
Approved and Authorized by:
Kassa Ali
Document Prepared by: Tadesse Berega