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Ensures expenditure is incurred in a transparent manner and promptly recorded

Expenditure systems and processes are an important part of budget execution. It is important to have policies, procedures and internal control systems for incurring compliant expenditures in accordance with approved work plans and budgets, at a value for money cost and to have a system for timely recording and safeguarding of records.

There should also be an internal control system which covers segregation of duties, so that the requisitioner is separate from the purchaser and also separate from the person who makes the payments.

UNDP’s Support

In Zambia, UNDP worked with the Ministry of Health to tailor and roll out a recognized accounting package that would ensure the capture of expenditure in all 10 Provincial Health Offices, in line with approved workplans. This roll out was supported by on-the-job training to ensure users quickly became familiar with the benefits of the system. This was further supported by the development of a tailored user manual.

UNDP’s Offer

UUNDP has assisted health programmes to improve expenditure systems by working with ministries of health to use existing national systems and procedures to initiate, approve and report expenditure for health programmes.

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  • UNDP provides technical support to Civil Society Organizations (CSOs) and governments to
    • design and implement robust expenditure systems, including transparent recording of shared costs
    • develop manuals, guidelines and standard operating procedures (SOPs) to authorize and approve expenditure including
      • establishing a code of conduct to avoid occurrence or perceptions of conflicts of interest
      • methods of procurement and document thresholds when different methods should be applied
      • developing standard procedures for
        • requests for tenders
        • procedures for bid evaluation
      • procedures that are transparent and competitive, with acceptable levels of compliance
      • establishing or enhancing accountability and tracking of contracts and commitments and ensuring specified goods and services are received
    • ensure adherence to established policies for project specific costs
  • UNDP has developed a capacity assessment tool which helps to identify areas for strengthening in policies and procedures for expenditure management in health systems
  • UNDP works with government health systems and projects, as well as CSOs, to development milestones and indicators, including training needs to measure improvements in the timely incurring and recording of expenditure

Suggested capacity development indicators

uses clear indicators to monitor improvements in expenditure systems

  • policies and procedures manuals are approved and available
  • finance staff have been trained in SOPs
  • annual signed Conflict of Interest Statements are available
  • % compliance with relevant accounting standards
  • standardized bidding documents and templates are available and used
  • standardized contracting templates are available and used
  • expenditures are recorded on a timely basis
  • received are inspected punctually (within specified timelines e.g. within three working days of arrival)
  • a list of goods and services ordered and not yet received is available
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