Ministry of Water, Irrigation and Electricity
Operation and Maintenance Management Manual
Training Module - D
Community Based Financial
Management
DEMEWOZ CONSULTANCY
45
copy of the payment leaf should be maintained in other box file for
reconciliation for account head the third copy shall remain in the pad.
In the cash payment voucher the following details should be presented, date,
paid name, amount paid in numbers and words, reason for payment, prepared
by, approving authority signature, recipient signature; moreover the recipient
address and ID number if kept in the receipt are recommended.
The account clerk maintaining payment registration should reconcile the
source document against the voucher there by coding the expenses and
record them in the book of expenses sequentially by date, voucher number,
reason, amount and filing them in box files.
A typical cash payment invoice form is shown below
Table 3-7: A Typical Cash Payment Invoice Form
Employees recruited and employed by the water committee or Woreda Water,
Mining and Energy Offices are paid their salaries in pay rolls. Salary pay rolls are
prepared for the number of days that employees are on duty in the month.
In processing pay roll all legal deductions such as income taxes and pension
contributions are netted out from gross salary and passed to tiller. The casher
effects payment for each employee with signing of pay roll by respective
recipients.
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