The financial management guide for the Haiti Health Systems 2004 (HS-2004) project was developed by Uder Antoine with the assistance of Thomas Bois and Associates. The guide is a public document and can be used, adapted, or reproduced without prior authorization. However, any reproduction must recognize the rights of the MSH/HS-2004 project.
The guide was created to support the provision of the Integrated Priority Services Package (PSPI) by the HS-2004 project, managed by the Management Sciences For Health (MSH). The project developed a Minimum Management Package (PMG) with key components including Logistics of Subsidized Essential Inputs (LIES), Human Resource Development (DRH), Information System for Management (SIG), Financial and Accounting Management (GFC).
The guide was developed based on the needs identified during the financial management training workshop organized by the HS-2004 project in Kaliko in May 2003 and the findings of the Service Delivery Management and Assessment (SDMA). The absence of a manual of accounting procedures in most institutions of the network was one of the most frequent weaknesses identified during the evaluation.
The guide is intended to help institutions strengthen their financial and accounting management structures. The responsible persons of the institutions are invited to adapt the procedures described in the guide, taking into account the specificities of their institution, available human and material resources. The tasks can be distributed among several people, but the institution’s management must ensure internal control, including the separation of incompatible tasks.
The guide emphasizes the importance of audit, which aims to evaluate the institution’s financial and accounting management system to propose measures for its reinforcement. Audit also allows determining the performance of an institution in terms of financial management; the institution can prepare for external audit and anticipate the results and recommendations that will follow by putting in place an effective system of continuous supervision.
The guide is divided into several chapters, including budgeting and financial planning, accounting system and internal control, and procedures for accounting and cash management. The guide provides detailed information on budgeting, financial planning, accounting, and internal control, as well as procedures for managing cash and bank accounts.
The guide also emphasizes the importance of using a logical accounting system and internal control to ensure the accuracy and reliability of financial information. The guide provides detailed information on the use of accounting software and internal control procedures to ensure the accuracy and reliability of financial information.
The guide was reviewed by several experts, including Uder Antoine, Thomas Bois and Associates, Elsie Lauredent, Florence Guillaume, and Annick Charles. The guide also received contributions from several partner institutions, including PAGS and Associates, SADA, CDS, CBP, FOSREF, GHESKIO, MARCH, INHSAC, PSI, and OBCG.
The guide is a valuable resource for institutions in Haiti seeking to improve their financial and accounting management practices. The guide provides detailed information on budgeting, financial planning, accounting, and internal control, as well as procedures for managing cash and bank accounts. The guide is a useful tool for institutions seeking to strengthen their financial and accounting management structures and improve their performance in terms of financial management.
The guide provides detailed information on budgeting, financial planning, accounting, and internal control, as well as procedures for managing cash and bank accounts. The guide is a valuable resource for institutions in Haiti seeking to improve their financial and accounting management practices.