Manual of Financial Policies and Administrative Procedures for Strengthening Leading Mozambican NGOs and Networks II

The manual presents the basic guidelines to be followed in normal operations of application, utilization, registration, and accountability of funds allocated. The program is made possible through support provided by FHI Development 360 LLC with financing from the United States Government through the U.S. Agency for International Development (USAID) under Associate Cooperative Agreement No. 656-A-00-09-00164-00 (Reference Leader Award No. HFP-A-00-03-00020-). The manual outlines procedures for salaries and personnel costs, including preparation of the payroll, elements for payroll preparation, and required documents for salary processing and payment. The base for salary calculation must consider the period of payment, salary gross monthly, tax retention tables, worker's family situation, application of tax on salary, and INSS contribution. The manual also specifies that no salary advances are allowed to workers, and if a worker is not paid in full by the AED, the percentage of contribution from the other donor must be mentioned in the payroll. All workers must have written contracts, including the start date, indication of gross salary, contract duration, effectiveness, and description of tasks. Required documents for salary processing and payment include a contract of work signed by both parties, a voucher of payment, a copy of the bank transfer or check, a payroll processing form, a receipt of salary payment, and a timesheet or attendance control map signed by the supervisor and worker. The manual also outlines procedures for payment of expenses, including travel expenses, event costs, and consultant fees. The program requires documentation of support for administrative expenses, including receipts, invoices, and bank statements. The manual is divided into several sections, including salaries and personnel costs, payment of expenses, travel expenses, event costs, and consultant fees. Each section outlines the procedures and required documents for processing and payment of expenses. The program aims to ensure transparency and accountability in the management of funds, and the manual provides a framework for the implementation of financial and administrative procedures. The manual is an essential tool for the program's staff and partners to ensure compliance with the program's financial and administrative policies.