Guide Ernst & Young pour les ONG

Guide Ernst & Young pour les ONG

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Notre nouveau guide contient des modèles de processus pour aider les organisations non-gouvernementales à renforcer leurs contrôles internes à chaque étape du cycle de leur réponse humanitaire.Voir sur ey.com

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Publié par
Publié le 01 mars 2011
Nombre de lectures 142
Langue English
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Humanitarian aid resource
and delivery framework
IIimproving i i nternal controls: the Ernstt & &
Young guidde for humanitarian aid
organizationsForeword
Natural disasters are, by deffinition, scenes of widespread dislocation and suffering.
However, they are also scennes of incredible humanity and heroism.
We have seen the same insppiring pattern over and over. In the days following a
disaster, survivors offer a haand to those most devastated. Relief organizations and
NGOs immediately mobilize to deliver food, shelter, water and medical care. Donations
pour in from concerned menn and women across the globe.
YtYet th t h e same relilief f organiizatiations that deall so adepttlly with ith th the chhaotitic aftermath of a
disaster often struggle to manage the flood of funding that arrives at their doors. They
are challenged to ensure thaat those funds are applied as effectively as possible.
At Ernst & Young, we want to help. Bringing transparencyy and accountability to companies and markets around
the world is central to our business. With Improving intern nal controls: the Ernst & Young guide for humanitarian aid
organizations— first published as the EYe Toolkit after thee 2004 Indian Ocean tsunami — we have created a
resource for relief organizations looking to establish the r right internal controls.
If you have any questions about the materials in this guidee or about systems of internal control and accountability
in general, please contact the Ernst & Young people listed d in this d in this document. They will be glad to assist you.
At Ernst & Young, we admire all that you do and hope youu find this guide of value as you continue your remarkable
and important work.
Sincerely,
James S. Turley
Chairman and CEO
Ernst & Young Global Limited
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 1Disclaimerr and intellectual ppproperty clauses
For reference only.
► Please note that the information contained in this docuument is for reference only. The information contained in
this document has been prepared solely for the purposse of providing background to interested parties about
establishing proper systems of accountability and interrnal control within their organizations.
► Thhis docis document is not intended to constituutte advice foor r any particular ular entity or anany specific circircumstanceess.. It has
been compiled in good faith, but neither the global Ernnst & Young organization nor any of its member firms
makes any representation or warranty given (either exppress or implied) as to the completeness or accuracy of
the information it contains for any individual organizattion. You must therefore verify and adjust this information
to fit your organizational requirements before you act upon it.
► None of Ernst & Young Global Limited (EYGM Ltd.), any of its member firms or any partner, officer agent,
employee or sub-contractor of any thereof will be liable to you or anyone else for any losses or damages arising
in connection with this document. You may not rely onn this document in any way. You should consult your
professional advisors about specific matters.
► Thhe e copyright off the the material contained in this documeme ent ent belongs too and remains solely with EYGM Ltd. Yo Youur r
access to it does not imply a license to reproduce and/oor distribute this information, and you are not allowed to
undertake any such act without the prior approval of EYGM Ltd.
► Ernst & Young refer to the global organization of membber firms of Ernst & Young Global Limited, each of which
is a seppgarate legal entity. Ernst & Young Global Limitedd does not pprovide services to clients.
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 2What is in the gguide?
Ernst & Yt & Young devveeloped Improovving internal controls: These e prprocess modules identifyy and de and describe the
the Ernst & Young guide for humanitarian aid control points and give “what can go wrong”
organizations to document the operating processes and scenarios to determine if the internal controls are
procedures applicable to a non-governmental working.
organization (NGO). It also incorporates the internal
It is meant to be a reference guide for an NGO about
controols that arls that are intended to improve the efffeectiveness
the process modules that are relevant to its
and efficiency of an NGO’s operational activities.
operations, starting with the core modules common
Improving internal controls begins with our among most: cash receipts, inventory management,
Humanitarian Aid Resource and Delivery Framework, purchase, human resource management, delivery,
which depicts the three cycles ooff aid resourccee and cacash disbursh disbursementment, pe pettytty c caashsh, a accounting,
delivery: reporting, budget preparation and requisition
approval, recipient requisition, and recipient receipt.
► Receipt — establishing agreements between
donor(s) and the NGO In this way, Improving internal controls becomes a
resoururcce to help an NGO overccoome me one of its ks key
►EdExpendititure —procur ii dng, delilivering, di disbursing,
challenges of aligning the needs of its recipients with
accounting and reporting of aid delivery
the ongoing purchase, delivery and receipt of aid.
► Requisition — telling the donors what and how This guide will also will help to establish levels of
much is needed, as well as acknowledging accountability and transparency intended to satisfy
receipt off aid giv aid given donor objectives.
Within each of the three cycles, Improving internal
controls is structured as a series of process modules
setting out the various information, document and
transaction flows.
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 3Table of contents
Core module details …………………………………………………………….. 6
Expanded module details ………………………………………..……………. 101
“Pick list” ……………………………… 159
In the accompanying booklet:
► Introduction
► Who is this guide for? How does it fit your NGO?
► Structures and levels of controls within an NGO
► Tailoring Improving internal controls for your organizaation
► Core modules
► Expaanded modules
► Glossary of terms
► Frequently asked questions
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 4Contributors and resources
Special thanks: FFFFor moree information:
Project Leaders
Meexico Chile
Maancera, S.C. Ernst & Young Ltda.
Adlai Goldberg
AnAn ngel Fernandez Marcelo Zanotti
Deborah Holmes
Avve. Ejército Nacional 843-B Huérfanos 770 - 5° Floor
Cool. Granada Santiago 832-0000
Anntara Polanco P: +56 02 676 1000
Project Members
Meexico City 11510 F: +56 02 676 1010
Fonny Alimin
P: +52 55 5283 1300 E: marcelo.zanotti@cl.eyy.com
Irina Gavrilenko
F: +52 55 1101 8461
Tjoa T. Nien
E: angel.fernandez@mx.ey.com
Liliana Oswari
Unnited States Russia and elsewhere
Doseba T. Sinay
Ernst & Young LLP Ernst & Young (CIS) B.V.
Geerry Dixon Adlai Goldberg
5 T Times Square Sadovnicheskaya Nab, 77 Blg. 1
Neew York City, NY 10036 Moscow 115035 Russia
P: +1 212 773 3000 P: +7 495 755 9700
F: +1 212 773 6350 F: +7 495 755 9701
E: gerry.dixon@ey.com E: adlai.goldberg@ru.ey.com
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 5Core module details
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 6Humanitarian Aid Resource and Deelivery Framework — core modules
Donor objecctives/goals
A.01
Funding and Funding and dona ation mechanisms
A0A.02 2
B.02
Cash receipts
Inventory management
B.03
B.09
Budget preparation B.04 Purchase
and requisition
approval
BB0.05 5 Produc ce/buildce/build
B.01
B.06 Assets maanagement
B.10
B.07 Human ressource mgmt.
B.08
Delivvery
B.13
Reporting
B.12
B.11
Accounting (financial/
mgmt.)
C.01
Recipient requisition C.02 Recipient receipt
Core modules
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 7
R
equisition
Expenditur
e

R
eceipt
cycle
cycle
cycle
P
P
etty

Cash
cash
di
s
s
burs
e
ment
B
u
u
dget
a
a
nd
an
alysisCore modules
B.01 Budget preparation and requisition approval B.08 Delivery
B.01.1 Budget preparation B.08.1 Delivery scheduling
B0B.0112.2 Recipient data maintenance BB0.08 8 .22 Goods delivGoods deliveeryry
B.01.3 Additional fund requisitions
B.09 Cash disbursement
B.02 Cash receipts B.09.1 Accounts payable
B.02.1 Bank receipts B.09.2 Bank payment
B.03 Inventory management B.10 Petty cash
B.03.2 Receipt of goods or services B.10.1 Petty cash and replenishment
B.04 Purchase B.11 Acccounting
B.04.1 Vendor assessment B.11.1 Journal entries
B.04.2 Direct appointment B.11.2 Reconciliation
B.04.3 Tender
B.04.4 Contracts B.12 Reeporporting
B.04.5 PO management B.12.1 Closing and reporting
B.04.6 Vendor database maintenance
C.01 Recipient requisition
B.07 Human resources management C.01.1 Recipient requisition of goods or services
B.07.1 Recruitment
B.07.2 Promotions C.02 Recipient receipt
B.07.3 Terminations C.02.1 Recipient receipt of good or services
B.07.4 Resignations
B0B.0775.5 Employee master data
B.07.6 Payroll
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 8Budggpet preeppqaration and requisition appproval
B.01.1 Budget preparation
To prepare budgets that are accurate, complete and reasonable
Field Community
Staff
1
DiDissaaster ddaata
gathering
Community
Relation
2
from 3
Conduct meeting 3
Analyze Survey Results in Workflow Modeler: C.01.2
on information/ BBudget preparation
Recipient Satisfaction Survey
data gathering
Executive Director
and Trustee
4
Review and
approve
Donors
tto 1
to 1
Assess Proposed Budget/ Additional Fund Requisitioon in
Prepares budget analysis monthly in Workflow Modeler:
W orkf low Modeler: A. 02. 1 F unding and Donattion
B.13 Budget Analysis
Mechanissms
© EYGM Ltd. 2010. All Rights Reserved. Improving internal controls: the Ernst & Young guide for humanitarian aid organizations 9