SKILLS DEVELOPMENT FACILITY ORIENTATION OF GRANTEES IN FINANCIAL MANAGEMENT OF MATCHING GRANT

General implementation guidelines The implementation of this matching grant shall be guided by Project Operations Manual(POM). The grant agreement is designed basing on PMO. It is therefore important for the grantee and trainer to be conversant with sections in this grant agreement (www.sdfuganda.org) Any deviations from this agreement are not allowed unless they are provided for in contract and prior approval obtained from PSFU. SDF team is available and willing to work with all grantees who are facing any interpretation and implementation challenges

General implementation guidelines cont’ It is important to observe start date and end date of this agreement Agreement Estimated Amount: combine SDF and grantee contribution Obligated Amount: SDF contribution Agreements must be signed by the grantee and SDF on all all pages All items to be funded must be indicated within the budget

General implementation guidelines cont’ Sections in agreement: period, total amount, budget, reporting, record keeping, monitoring, report, assets, environment issues, corruption, conflicts, termination etc Reporting: reports are monthly and expected within 10 days after end of the month Record keeping: records are expected to be kept for seven(7) years closure of the grant period Assets: Disposal of such assets(above US$50) take place upon written approval from the duly authorised representative of PSFU after due consultation with the donor or donors’ representative as necessary.

General implementation guidelines cont’ You are expected to implement within agreed timelines given that your reports are a prerequisite for us to get funding from the World Bank Failure to account may lead to suspension of funding and request to refund the money In place we have due diligence consultants, world Bank monitoring team, M& E firm, OAG, auditors who may choose to visit any of you to check on progress. You are therefore expected to implement all activities in grant and within agreed timelines. It is important to follow the grant agreement and spend within agreed budget lines We encourage opening up a dedicated account. Share with us a list of signatories to bank accounts.

General implementation guidelines cont’ All payments must be supported by a receipt which must be headed For procurement of materials, tools and equipment: An invoice and delivery note must be availed All prices must be market prices e.g a pen cannot be costing shs10,000 Payment method: Advance payment, reimbursement, direct payment

Ineligible expenditure Transport allowance to trainees Perdiem to trainees Salary top up, allowances, honorarium, internal consultancy to public servants Transport and travel in other cases: only as per governing rates Perdiem in other cases only as per governing rates Allowances, honorarium to officers financed under the project

Accountability continues Accountability must be submitted officially to PSFU on grantee headed letter If you do not have headed paper, then, signed letter which must bear organisation stamp Only original accountability documents(receipts) shall be accepted by PSFU. It is advisable that grantee shall remain with photo copies of such documents Direct payment. This shall be made to the service provider upon request and submission of the supporting documents by the training firm Registration of suppliers details on line: http:www.finance.go.ug/mofped/employeesupplier-eregistration

Payment plan 30% advance Request for funds from grantee No Description Deliverables 1 30% advance Request for funds from grantee Copy of signed agreement Work-plan and budget. SDF and in-kind contribution for each % advance request ) List of training materials Training manual, inception report from trainer List of equipment and quotation MOU with the trainer List of trainees(bear names, Identification Number and signature) 2 30% Accountability report of funds advanced including official bank statements indicating flow of the funds Progress reports Training reports Request for funds from grantee for 3 40% Accountability report of funds advanced including official bank statements End progress report Request for the last payment  

PAYMENT SCHEDULE Payment plan cont’ No Description Requirements 1 Trainer’s fees Payment shall be made Using Electronic Funds Transfer Method(EFT) to trainer’s bank account upon submission of training report and recommendation for a payment from grantee. MOU will the grantee Lead trainer will sign on behalf of the consultancy firm The trainer will be coming from training firm Training Manual, inception report. Training report with reports 2 Meals, Training materials, Venue, materials, equipment and other costs Payment shall be made Using Electronic Funds Transfer Method (EFT) to grantees’ bank account.

USE OF FUNDS BY ACTIVITIES PRIVATE SECTOR FOUNDATION UGANDA GRANT NO: SDF/W2/826/2017 USE OF FUNDS BY ACTIVITIES AS AT 12/12/2017   Current Actual Cumulative actual Project Activities Actual Budget Variance Total Actual Total SDF Budget Ush Trainer's fees Training materials Equipment and tools Stationery Meals and venue Project monitoring  ETC Total

Expenditure report Cash Expenditure Report Grantee name…………………………….No…………………………….Date……………… Period…………………………………………….. SN. Activity/budget line Approved Budget amount Actual expenditure Variance Reasons for the variance 1 Training fees   2 Tools 3 Materials 4 …… Total

Accountability guidelines No Item Description Source Documents required Mode of Payment 1 Training Materials Materials used by trainees during practical training Quotation LPO, Delivery note, Goods received note, Invoices, receipts, Bank Statements Direct payment to supplier by SDF upon request and submission of the supporting documents by the training firm Reimbursement to the training firm 2 Tool Kits/gargets Training safety and protective gargets used by trainees Quotation LPO, Delivery note, Goods received note, Invoices, Receipts, Bank Statements 3 Accommodation & Meals This includes housing and meals provided by the training Firms Daily register Signed by each trainee , invoices by the firms/service providers Reimbursement to the training firm with supporting documents

Administration issues Administrative procedures Administration issues No Item Description Deliverables 1 Progress Report Narrative overall activities undertaken by interns ,photos during training sessions must be attached Complete narrative report signed and stamped by the grantee, 2 Cash expenditure report This includes the breakdown of the expenditure as approved with in the budget and original supporting documents Expenditure Supporting documents and proof of variances 3 Trainee register These Documents include among others daily and weekly training activities executed by the trainees Weekly report signed both by trainee and trainer. 4 Attendance lists Daily attendance of trainees Daily attendance sheets Signed by trainees. In addition to general contents of attendance sheet , must also include a column for male and Female. 5 Budget performance report   Includes approved activity budget, actual expenditure, variances and reason for the Variance. Complete financial break down as approved in the budget signed and stamped by the grantee,

THE END THANK YOU MWEBALE NNYO, ASANTE SANA, XIE XIE We meet as strangers, grow into a big family that is not divided by color, religion, politics & cultures. We are grateful for such an enriching opportunity, words cannot express it all. THANK YOU MWEBALE NNYO, ASANTE SANA, XIE XIE