Module-c community Based Financial Management

 Operation and Maintenance Management Manual 
Training Module - D 
Community Based Financial 
Management 
 
DEMEWOZ CONSULTANCY 
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of records
 
 
The object in this step is to help WASHCO members become familiar with the 
terminology and the look of each kind of record. 
2. 
Ask different participants to explain the type of record, its purpose, who keeps 
the record, who signs it. 
Members register: This contains a list of members and their personal names 
among other details 
Assets register: This register maintains record of WASHCO assets. An asset is 
what an organization owns. 
Invoice: An invoice is issued by the supplier of goods or services showing their 
condition, quantity, and price demanding for payment. Another form of an invoice 
is a fee note. 
Water bill: Is a form of invoice indicating cost of water services rendered.
Receipt Book is a document showing evidence that money paid into the 
WASHCO is received and records are kept. It is issued to the person paying in the 
money such as member paying for membership fees. 
Payment Voucher is a document showing evidence that money is paid OUT of 
the WUA. 
Petty Cash Voucher is a document showing money was paid OUT in cash. 
Order book: Order Book is used by a WUA to order for goods or services. It is 
also called local purchase order (LPO) by some organizations. 
Delivery Note: Delivery note is a document specifying that goods/services have 
been delivered. It is sent with the goods or services so the customer signs to say 
he has received the goods. 
Cheque is a promise issued to supplier of goods or services to be presented to the 
bank for payment. When ordering a cheque book, the organization provides the 
number of signatories who must sign the cheque before it can be honored by the 
bank.