SAJER: PROCEDURE CODE
MANAGEMENT AND INTERNAL
Adopted by
General Assembly members August 2011
SUMMARY
A-THE FUND SAJER
- Where do the funds
SAJER
- Who
is responsible for research funds?
- What is the
gateway to the fund?
- Where the funds are kept?
THE B-(S) ACCOUNT (S) BANK
(S) OF SAJER:
- Who are the signatories?
- What sign (s) checks?
- Who guards the checkbook?
- How
do we use money out of the bank?
C-PROCEDURES
AND REMOVAL COSTS MONEY:
- Who ordered the
expenditure?
- How is the
money comes out of the box?
D-PROCEDURE JUSTIFICATION:
-
Justification and verification of accounting records:
- When to justify
the expense?
- Who holds the
records?
E-OBJECT OF EXPENDITURE:
- How does one cost?
- Who can spend?
- Who is responsible for
the budget?
-
What are the elements of authorization of expenditure?
- When an
activity is considered valid?
F-PURCHASE OF SUPPLIES:
a)
Supplies:
- Who is responsible for
procurement?
- Where do the shopping?
- Who receives
the supplies purchased?
- Who holds the stocks?
b) Equipment:
G-OFFSETS
H-MISSIONS
I-TRANSPORT
J-CONTROL
K-LOANS OF SAJER
L-FINANCIAL
INFORMATION FLOW
M-EMPOWERMENT
AND LEARNING OF PERENISATION SAJER
N-SANCTIONS
This
document called "Code of Internal Procedures and Management" CPGI how
are managed the human, financial and material of SAJER. All
consultants, employees or members of SAJER are required to comply as well as
the statutes and rules of procedure of SAJER.
This
document was prepared by the Bureau Director of SAJER and subject to the
adoption of the General Assembly meeting in Ngan'ha Extraordinary General
Meeting of members.
The document is intended to:
·
All those involved in the management of SAJER;
· All partners;
· All
members, employees and consultants.
A-FUNDS
1 - Where do the funds SAJER?
SAJER funds come from:
- Contributions of members;
- Service Delivery;
- Income from property;
- Contributions of the
partners;
- Borrowings;
- Legacies and donations.
Funds
SAJER obey the logic of the funds of associations which are considered public
funds.
2 - Who is
responsible for research funds?
President
Director of the Office is primarily responsible for research funds.
However,
it may delegate this authority to another officer, member or other partner who
has signed a collaboration agreement with SAJER.
President
Director of the Office is the only, ability to sign funding agreements with all
partner SAJER.
It
looks for funds under the guidelines established by the General Assembly. In his
absence, the vice president assumes this function.
3 - What is the
gateway funds SAJER?
All
funding received must pass automatically by the Bank Accounts, before arriving
at the checkout.
4 - Where funds are kept SAJER?
SAJER
funds are kept in the Bank Accounts established for this purpose and more
precisely in a bank approved by COBAC and the Ministry of Finance.
THE B-(S) BANK ACCOUNT (S) SAJER:
5 - Who are the signatories?
The
statutes of SAJER have planned exactly the persons authorized to sign on behalf
of SAJER, at the Bureau Director.
-
The President, Vice President and General Secretary. Two
(02) of three (03) signatures are required to make withdrawals. The signature of the
President has the casting vote.
In
antennas, antenna and the head of the accountant are signatories to the
accounts. Both
signatures are required to make withdrawals.
6 - Who guards the
checkbook of SAJER?
It
is the Secretary General, responsible for administrative and financial affairs
of SAJER, keeps the checkbook and other financial tools. It
is he must complete all checks prior to signing by the President ness.
7 - Who keeps the till?
The
credit union is bound by a (e) designated cashier among permanent staff memo
signed by the President of the Board Director. Receives
any benefit (monetary) of good performance of the fund on the unanimous
decision of the Director Office every six (06) months.
8 -
How do we use money out of the bank?
Withdrawal
of all funds must first be a management plan under the provisional President of
the Bureau Director in from a meeting held for that purpose. Money
withdrawn from the bank for activities must necessarily be reserved to the
cashier before being used.
C-PROCEDURES
REMOVAL AND EXPENSES:
9 - Who ordered the expenditure?
The
President is the chief authorizing expenditures in accordance with management
plan previously approved. The
Vice President may order if unable to attend in case of force majeure.
10 - How is the money comes
out of the box?
To
get the money from the fund of an amount greater than or equal to five (5,000)
thousand francs CFA, you must submit a document (request for funds form) signed
by the President, and whoever wants to receive the funds.
If
this is the President who wants to receive the funds, the funding request must
be countersigned by the Vice President.
D-justification:
All
expenditures must be a supporting document (invoice properly).
11 -
Justification and audits of accounting documents:
All
supporting documents are submitted to the accounting department at the end of
each month.
-
The Accountant audits the accounting records, carries comments and remarks to
the President's Office Director and controllers.
-
If the Controller finds that a voucher is abnormal, it rejects it and demands
repayment of the funds available and may give written notice to the General
Assembly members.
12 - When to
justify the expense?
After
each activity counts (justification) must be made to the accounting department
within three (03) days after the end of the activity. The
report of this activity must also be filed in two (02) in three copies (03)
days with the Secretary General.
13 - Who holds the records?
All
accounting records are kept by the accountant who gets the shock of missionaries
and professional ranks.
All
other records are also required by the latter (journal, balance, general
ledger, etc ...) who reports to who in turn report to the General Assembly of SAJER.
E-OBJECT OF EXPENDITURE
14 - How to spend it?
Annually,
the Bureau Director shall prepare a program of activities with a detailed
budget he submits to the General Assembly for adoption. These
programs and budget fall under that if the General Assembly approves it. Once
approved these guidelines, the activities are planned and executed so Bi. The
Bureau Director shall adopt the operating budget fortnightly.
15 - Who can spend?
Consultants
of different programs, members and employees are empowered to spend the money
as part of SAJER activities.
16 - Who is responsible for the
budget?
The Office Director
is responsible for the budget. Officials
of the programs were adopted budget with the Bureau Director.
17
- What are the elements of authorization of expenditure?
SAJER
expenditures are intended to carry out activities, purchase supplies and
equipment, management consultants, staff and volunteers in case of availability
of funds.
18 - When an
activity is considered valid?
Once
it is approved by the General Assembly and countersigned by the landlord if
necessary.
Program
managers must ensure that each activity is the subject of programming and a
detailed budget. This
activity must be provided and the accounting officer must ensure that the
amount claimed does not exceed the budget.
F-PURCHASE OF SUPPLY:
a)
Supplies:
In
this regard, there is only one charge: the Secretary General with the staff evaluates
the amount requested.
-
Each program manager must be informed of the quantity purchased;
-
Monitoring the use of supplies must be done in parallel by the program manager
and the Secretary General;
-
The purchase of supplies is done once every two (02) months;
-
The Secretary may amend the amount to buy.
NB:
The provision needs to be filed with the Secretary General.
19 - Who is responsible
for procurement?
It is the
accountant who does the shopping. Before
buying an item costing from fifty thousand francs CFA (FCFA 50,000) and more,
it must present two (02) pro forma invoices to the Secretary General who
decides at the end where the purchase must be made.
20 - Who receives
the supplies?
Supplies
purchased are received by the Secretary General.
21 - Who holds the stocks?
This
is the accounting department that manages inventory of supplies. The
different accounts held responsible for a notebook for this purpose use by
programs.
b)
Equipment:
The
equipment is responsible for the Secretary General. For
purchases, it must exploit every opportunity to purchase favorable (exemption,
... etc..) Offered by the partners of friends SAJER.
G-OFFSETS:
To
encourage responsible SAJER who invest their time, it is expected in case of
availability, compensation and certain benefits for the following
opportunities:
- Statutory Meetings;
- Seminars;
-
Representation of SAJER inside and outside the country;
- Entertainment
and seminars at the base;
- Calling for
service need;
- Permanence
(shift + communication)
H-MISSIONS:
-
If SAJER is interested in a seminar, symposium, forum, conference etc. .... The
project manager receives a flat rate of ten thousand CFA francs (10 000 FCFA) /
day for the President and seven thousand francs CFA ( 7000 FCFA) / day for other
members.
-
If it's the host who invites the SAJER and supports its own expense, SAJER does
not support this mission and pre-financing is automatically refunded.
-
The mission report should be submitted to the Secretary General in September
(03) days after the same time as the counts (evidence) in the book.
The scale of
charges is different:
·
Mission abroad (accommodation, catering, compensation etc ...), set on a case
by case depending on the country of destination of the mission;
·
Mission in Cameroon: accommodation: FCFA 5,000 per night in the northern
regions and 7,000 FCFA per night in southern Cameroon;
·
Mission in Cameroon: Food: three thousand CFA francs (3,000 CFA francs) per day
north and five thousand CFA francs (5,000 CFA francs) per day in southern
Cameroon;
·
Compensation: five thousand CFA francs (5,000 CFA francs) per day of actual work.
·
Communication: A package of five thousand CFA francs (5,000 CFA francs) for the
entire duration of the mission.
NB:
Accommodation costs are paid only when actually last night and the number of
mission days equals the number of last night.
Upon
termination of a mission, the project manager must reserve immediately in cash,
money taken out of the box the day of the cancellation of the mission.
I-TRANSPORT:
Any
person who performs a mission or a shift at the call of SAJER must be
reimbursed for transportation expenses upon presentation of the ticket and the
letter of invitation.
The
main perpetrators of SAJER travel in economy class on airplanes, in second
class on the train.
J-CONTROL:
22 - The
terms control within the SAJER:
The
President controls the use of SAJER equipment (vehicles, fax, motorcycle,
telephone, photocopier, computers etc ...). he
developed for the purpose of control documents and use.
-
At any time the President may order a body control;
-
The report must be sent to the Office Director and members of the General
Assembly;
-
A firm of external expertise is charged with auditing the accounts of SAJER end
of each year or at any time when the need arises.
K-LOANS:
SAJER
can not lend money to individuals (member) after study of the application
package prepared by the Office of Director confirming the decision.
SAJER
may borrow money from its members, partners have signed a protocol, the bank
and other agencies and institutions.
THE RUNNING OF
FINANCIAL INFORMATION:
By financial
means:
- The cash position;
- Budget monitoring;
- The
development of contacts with partners;
-
The audit report, the ratio of external audits.
23 -
How to circulate this information to transparency?
At
statutory meetings, auditors should present the financial position of the
structure on the issues discussed. The
President is authorized to take stock of the evolution of contacts with
partners.
M-EMPOWERMENT
AND SUSTAINABILITY OF THE ACQUIRED SAJER
A
savings account is blocked open to the bank, where the positive results of
activities are paid at the end of each fiscal year, plus an amount equivalent
to 5% of funding received by each SAJER. Unlike
the rules for withdrawal of funds within the SAJER, the withdrawal of funds
from this account is blocked after the foundation Director of the Office
convened expressly for that purpose and accompanied by a report signed by all
participants, clearly listing the amount and objectives of withdrawals. The
minutes must accompany the application for withdrawal (check).
N-SANCTIONS
Any
person violating the terms of this "code of Internal Procedures and
Management" must be punished.
24 - What are the
penalties?
If
a person violates the terms of this CPGI, the Bureau Director noted the
effectiveness of the misconduct and suspends the head by a note signed by the
President of the Bureau Director. Suspension
shall take effect from the date of signature of the note and remains valid
until the day the Bureau Director shall rule on this case.
If
the misconduct relates to the misappropriation of funds, the Office Director
and the General Assembly must use every means in their possession for the funds
to be repaid and the offender removed from office or suspended and ordered by a
fine of amount is
greater than or equal to 10% of the amount diverted.
If
the foul is committed by the President, the Office Director decides the
sanction against him. If
the misconduct relates to procedural error, the President may issue warnings
and warnings prior to suspension by the Office Director.
