Session 5 Development Partner Relations and I-TECH Per Diem Policies
/ Total Session Time: 130 minutesObjectives: By the end of this session, participants will be able to:
• List common terms and conditions for receiving development partner funding
• List recommended practices for producing development partner reports
• Describe I-TECH policies for receiving funds
• List key features of I-TECH per diem policies
Slides
Slide 1 /Slide 2 /
Slide 3 / / • It is important to remember that development partner agencies are themselves accountable to their stakeholders to show how their funds are spent.
• They rely on their funding recipients, the ZHRC’s/HTIs, in this case, to provide the information they need.
• The information provided in this Session is an overview. Each development partner has its own specific requirements for accounting for funds and reporting.
Slide 4 / / Reporting to development partners is a component of accountability.
NOTE that the 2nd bullet lists key legal or quasi-legal documents between a development partner and the organization receiving funds. These documents should be looked to for guidance on reporting requirements the development partner may have of the organization.
Slide 5 / / The terms and conditions vary tremendously, but often include those listed on the slide.
• It is important to understand what the development partners request or require of you.
Refer to Handout 5.1: Possible Terms and Conditions of Grant Aid on page XX of participant handbook. This handout has more details about the terms and conditions listed on this slide.
Slide 6 / / Where there are several donors, it is important to set up accounting systems so the information required by each donor can be retrieved.
Slide 7 / / Last bullet: Many development partners have worked with organizations like ZHRCs and will usually respond positively to requests for advice.
Slide 8 / / I-TECH’s policy is being used only as an example for explaining procedures to access funds.
Slide 9 /
Slide 10 / / A budget per activity should be prepared, accompanied by advance request form showing:
• Activity code
• Activity date
• Amount needed
• Activity heading (for example: ZHRC Central Zone-Stakeholders’ Meeting Budget)
Bullet 2: You will not always be able to prepare the budget with actual expenditures, especially when the activity is new.
• Always try to prepare the budget so that it does not differ by much with the actual expenditures.
Slide 11 /
Slide 12 / / Refer to copies of selected sections of Official Government Secular for Per diem and I-TECH per diem policy.
Slide 13 /
Slide 14 /
Slide 15 / / Refer to:
· Handout 5.2: Sample Per Diem Payment Schedule for Participants,
· Handout 5.3: Sample Payment Schedule for Fuel Reimbursement, and
· Handout 5.4: Sample Transport Payment Schedule on pages XX-XX of participant handbook
The travelling day’s per diem eligibility could be, for example, for a participant who is travelling for more than one day to reach training venue.
Slide 16 / / Remember that a person from I-TECH should oversee all the financial issues in the field.
Slide 17 / / Total activity time: 70 minutes
Note: If laptops are available for this activity, work on the soft copy of the Excel document for Worksheet 5.1.
Refer participants to Worksheet 5.1: Itemized Budget for Training on page XX of participant handbook.
Refer to Worksheet 5.2: Action Items for Receiving Funds on page XX of participant handbook.
Discuss and list the action items needed in your ZHRC/HTI in order to receive funds. For example:
• Does a bank account need to be opened?
• Who might be designated the signatory and communication focal point?
• Who will be responsible for reconciling and fully accounting for the funds?
Slide 18 /
Slide 19 /
/ Handout 5.1: Possible Terms and Conditions of Grant Aid
It is important to understand what the development partners request or require of you. Donor requirement vary tremendously but will often include the following:
· Progress reports – frequency of reporting, format and style of reports.
· Scope and designation of funds – what funds may, or may not, be used for; whether funds can be carried forward from one financial year to the next.
· Budget line items – specific budget headings or classifications.
· Accounting method – accrual or cash accounting.
· Bank accounts – separate bank accounts are required by some donors.
· External audit – some donors require a separate external audit.
· Administrative overhead and allowable costs – the specific items that are allowable or excluded. For overhead, a specific percentage based on the grant total.
· Virement policy – permission (or not) to transfer surpluses in the budget from one budget heading to another.
· Depreciation policy – how to treat fixed assets (furniture and equipment) that are purchased with development partner funds.
Financial Management Course Participant Handbook
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Session 5: Development Partner Relations & I-TECH Per Diem Policies
/ Handout 5.2: Sample Per Diem Payment Schedule for ParticipantsMINISTRY OF HEALTH/I-TECH TANZANIA
TOT TEACHING COURSE – DODOMA
6th – 12th Sept 2009
PAYMENT SCHEDULE: PER DIEM FOR PARTICIPANTS
SN / DATE / NAME / RATE TSHS / NO .DAYS / AMOUNT / INSTITUTION / SIGNATURE1 / 10/9/2009 / Juma Mshana / 80,000.00 / 7 / 560,000.00 / Itigi School of Nursing
2 / 10/9/2009 / Julieth Thomas / 65,000.00 / 7 / 455,000.00 / Mvumi COTC
TOTAL / 1,015,000.00
Prepared by Juma Hassani / Approved by ………………………….
Sign……………… / Sign…………………………..
Date……………… / Date……………………………..
/ Handout 5.3: Sample Payment Schedule for Fuel Reimbursement
MINISTRY OF HEALTH/I-TECH TANZANIA
TOT COURSE – DODOMA
6th Sept – 12th Sept 2009
PAYMENT SCHEDULE: FUEL REIMBURSMENT
SN / Date / Name / Vehicle No. / Route / Price per Litre / Litres / Amount / Institution / Signature
1 / 12/9/2010 / January Maiko / T 139 AYC / Singida-Dodoma / 1500 / 70 / 105,000.00 / MoHSW
TOTAL / 105,000.00
Prepared by Elizabeth Musa / Approved by ………………………….
Sign……………… / Sign…………………………..
Date……………… / Date……………………………..
/ Handout 5.4: Sample Transport Payment Schedule
MINISTRY OF HEALTH/I-TECH TANZANIA
TOT TEACHING COURSE – DODOMA
6th – 12th Sept 2009
PAYMENT SCHEDULE: TRANSPORT PAYMENT SCHEDULE
SN / DATE / NAME / ROUTE / AMOUNT / AMOUNTDISBURSED / INSTITUTION / SIGNATURE1 / 10/9/2009 / Juma Mshana / Itigi-Dodoma / 10,000.00 / 20,000.00 / Itigi School of Nursing
TOTAL / 20,000.00
Prepared by Juma Hassani / Approved by ………………………….
Sign……………… / Sign…………………………..
Date……………… / Date……………………………..
Financial Management Course Facilitator Guide
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Session 5: Development Partner Relations & I-TECH Per Diem Policies
Financial Management Course Participant Handbook
146
Session 5: Development Partner Relations & I-TECH Per Diem Policies
/ Worksheet 5.1: Itemized Budget for TrainingMINISTRY OF HEALTH / I-TECH TANZANIA
ZHRC TOT TEACHING METHOD COURSE BUDGET TEMPLATE
ACTIVITY CODE: ______
PLACE: MOROGORO
FACILITATORS 6 AND 18 PARTICIPANTS
DATES: 6th - 12th Sept 2009
SN / BUDGET ITEM / UNITS/ PATICIPANTS / COST/UNIT / NO OF
DAYS / AMOUNT TSHS
1 / PER DIEM/TRANSPORT
Per diem for 6 facilitators @ 80,000 x 7 days
Per diem participants 10x 80000 x 7days
Per diem participants 8 x 65,000 x 7 days
On transit allowances
Transport for 24 participants@20,000/=
SUBTOTAL
2 / FACILITATION
Facilitation allowances for 6 people@50000x 6
SUBTOTAL
3 / OCCUPANCY
Venues 30,000/= x 3 rooms x 6 days
Venue 100,000/= x 1 room x 6 days
Refreshments @ 10000 x 6 days x 25
Workshop Stationaries
SUBTOTAL
TOTAL for Training
TOTAL Amount Requested
Note: A budget template must have formulas
/ Worksheet 5.2: Action Items for Receiving FundsIn a small group with your ZHRC/HTI colleagues, discuss and list the action items needed in your ZHRC/HTI in order to receive funds. Use 20 minutes to discuss and fill in the worksheet.
Consider:
· Does a bank account need to be opened?
· Who might be designated the signatory and communication focal point?
· Who will be responsible for reconciling and fully accounting for the funds?
ACTION ITEMS:
1. ______
2. ______
3. ______
4. ______
5. ______
6. ______
7. ______
8. ______
9. ______
10. ______
Financial Management Course Participant Handbook
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Session 5: Development Partner Relations & I-TECH Per Diem Policies