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FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA ONE WASH · PDF file FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA ONE WASH NATIONAL PROGRAM CONSOLIDATED WASH ACCOUNTS FINANCIAL MANAGEMENT MANUAL

May 18, 2020

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  • FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

    ONE WASH NATIONAL PROGRAM

    CONSOLIDATED WASH ACCOUNTS

    FINANCIAL MANAGEMENT MANUAL

    July 21, 2015

  • FINANCIAL MANAGEMENT (FM) MANUAL FOR OWNP-

    CONSOLIDATED WaSH ACCOUNTS

    2

    ACRONYMS

    AWP Annual Work Plan

    BPV Bank Payment Voucher

    BoFED Bureau of Finance &Economic Development

    CRV Cash received Voucher

    CMP Community Managed Project

    CPV Cash Payment Voucher

    COWASH Community-Led Accelerated Water, Sanitation and Hygiene

    Project

    CSOs Civil Society Organizations

    CWA Consolidated WASH Account

    EA Environmental Assessment

    EBA Environmental Baseline Assessment

    EIA Environmental Impact Assessment

    EMP Environmental Management Plan

    EPA Ethiopian Environmental Protection Agency

    ESIA Environmental and Social Impact Assessment

    ESMF Environmental and Social Management Framework

    FGE Federal Government of Ethiopia

    FM Financial Management

    GTP Growth and Transformation Plan

    HEW Health Extension Worker

    H&S Hygiene & Sanitation

    IFR Interim Financial Report

    IDA International Development Association

    IBEX Integrated Budget and Expenditure

    IFAC International Financial Accountant Committee

    JV Journal Voucher

    M&E Monitoring & Evaluation

    MoE Ministry of Education

    MoFED Ministry of Finance & Economic Development

    MoH Ministry of Health

    MoU Memorandum of Understanding

    MoWIE Ministry of Water, Irrigation and Energy

    NGO Non-Governmental Organization

    NWCO National WaSH Coordination Office

    NWSC National WaSH Steering Committee

  • FINANCIAL MANAGEMENT (FM) MANUAL FOR OWNP-

    CONSOLIDATED WaSH ACCOUNTS

    3

    OD Operational Directive

    ODF Open Defecation Free

    OP Operational Policy

    OWNP One WASH National Program

    OWRP One WaSH Regional Program

    PAD Program Appraisal Document

    PFS Project/Program Financial Statement

    PMU Program Management Unit

    POM Program Operational Manual

    PPA Public Procurement Agency

    RAP Resettlement Action Plan

    RPF Resettlement Policy Framework

    R-WaSH Rural Water, Sanitation & Hygiene

    RWCO Regional WASH Coordination Office

    RWMC Regional WASH Management Committee

    RWSC Regional WaSH Steering Committee

    WWTT Regional WaSH Technical Team

    T/CWB Town/City Water Board

    T/CWSC Town/City WASH Steering Committee

    T/CWTT Town/City WASH Technical Team

    ToFED Town of Finance and Economic Development

    UAP Universal Access Plan

    U-WaSH Urban Water, Sanitation & Hygiene

    WaSH Water, Sanitation & Hygiene

    WASHCO WASH Committee (community level)

    WDC Woreda Development Committee

    WCBU WASH Capacity Building Unit

    WIF WASH Implementation Framework

    WMP Woreda Managed Project

    WoFED Woreda Finance and Economic Development Office

    WPMU One-WaSH Program Management Unit

    WSA Woreda Support Agent

    WSC/WSG Woreda WaSH Consultants

    WSSU Water Supply & Sewerage Utility

    WWT Woreda WASH Team

    ZoFED Zone of Finance and Economic Development

  • PART I INTRODUCTION .......................................................................................... 10

    1. Background ............................................................................................................... 10

    PART II INSTITUTIONAL ARRANGEMENTS ........................................................ 12

    2. Institutional arrangements for financial management............................................... 12

    2.1. At federal level ....................................................................................................... 12

    2.1.1. National WaSH Steering Committee: ................................................................ 12

    2.1.2. Ministry of Finance and Economic Development (MoFED) ............................. 12

    2.1.3. WaSH Sector Ministries: .................................................................................... 13

    2.1.4. Water Resource Development Fund: ................................................................. 14

    2.2. At regional level ..................................................................................................... 14

    2.2.1. Bureau of Finance and Economic Development (BoFED): ............................... 14

    2.2.2. WaSHSector regional bureaus: .......................................................................... 15

    2.2.3. Regional WaSH Steering Committee:................................................................ 16

    2.3. At woreda level ...................................................................................................... 16

    2.3.1. Woreda Finance and Economic Development Office ........................................ 16

    2.3.2. Woreda WASH Steering Committee: ................................................................ 17

    2.3.3. Woreda WASH Team: ....................................................................................... 17

    2.3.4. Woreda WaSHsectoroffices (Education, Health and Water): ............................ 18

    2.3.5. Town/City Finance and Economic Development Office: .................................. 18

    2.3.6. Development Partners ........................................................................................ 18

    PART III FINANCIAL MANAGEMENT ARRANGEMENTS ............................... 20

    3. Financial management and disbursement procedure ................................................ 20

    3.1. Introduction ............................................................................................................ 20

    3.2. Planning framework ............................................................................................... 21

    3.2.1. Strategic Plans .................................................................................................... 22

    3.2.2. Annual Plans ...................................................................................................... 23

    3.3. Budget process and budgetary control ................................................................... 23

    3.3.1. Budget Preparation ............................................................................................. 23

    3.3.2. Budgeting at Federal Level ................................................................................ 24

    3.3.3. Budgeting at Regional Level .............................................................................. 24

    3.3.4. Budgeting at Woreda Level................................................................................ 25

    3.3.5. Budgeting at Town Level ................................................................................... 25

    3.3.6. Budget Procedures for OWNP ........................................................................... 25

    3.3.7. Program component ........................................................................................... 26

    3.3.8. Budget Calendar ................................................................................................. 30

  • FINANCIAL MANAGEMENT (FM) MANUAL FOR OWNP-

    CONSOLIDATED WaSH ACCOUNTS

    5

    3.3.9. Budget Revision ................................................................................................. 31

    3.3.10. Budget control ................................................................................................ 31

    3.3.11. Budget Codes .................................................................................................. 33

    3.3.12. Budget/ Expenditure Subsidiary Ledger Cards .............................................. 33

    3.4. Fund flow and disbursement arrangement ............................................................. 35

    3.4.1. Fund Flow Arrangements: .................................................................................. 35

    3.5. Disbursement arrangement .................................................................................... 37

    3.5.1. Consolidated WaSH Account............................................................................. 37

    3.6. Implementing agencies’ accounts .......................................................................... 38

    3.7. Accounting and recording procedures ................................................................... 39

    3.7.1. Basis of Accounting ........................................................................................... 39

    3.7.2. Basis of recording............................................................................................... 39

    3.7.3. Transaction sources ............................................................................................ 39

    3.7.4. Transactions, Source Documents and books ...................................................... 40

    3.7.5. Transaction Register / Book of Original Entry .................................................. 40

    3.7.6. General Ledger ................................................................................

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