Module-c community Based Financial Management



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Rural Water Supply Operation and Maintenance Manual

Managing 
the daily 
Cash 
Movement 
The WASHCO will keep its own FINANCIAL RECORDS. The record-keeping 
system should be simple 
– mainly a record of payees and an account book to 
record monies collected and used. 
 
Basic Elements of Financial Records
The basic account registration and documentation instruments required in financial 
management system are presented below. 
This book is maintained and kept in the hand of the casher or secretary of the 
WASHCO. The casher or secretary keep copies of receipts and payments and 
reconcile records in the income and expense books. Accordingly receipts and 
expenses are recorded by date, reasons and amounts and serial numbers in the 
income and expense books. In the income and expenses books, invoices of 
receipts and payment vouchers are recorded according to their sequential serial 
numbers and coded to their budget line numbers. 
Records are kept daily in the income and expenses book and closing are 
processed on monthly basis. 
The differences between income and expenses recorded in the account book are 
reconciled against cash in the hand and bank account. 
Payment vouchers and receipt invoices should be maintained in separate files
payment vouchers in payment box files and receipts in a receipt box files. Filing 
should be according to sequenced numbers and box files should be labeled 
according to their orders say 1, 2, 3, - - - this will facilitate and expedite processes 
for internal audit and control activity. An explanatory of the income and expenses 
book model are show below. 
Tool - 1: Income and Expenses 
Book


Ministry of Water, Irrigation and Electricity 
 Operation and Maintenance Management Manual 

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