Automatic system for maintaing accountability by the Fiscal Agent project „MCA Moldova”

1. Introduction Chart of accounts

2. Registration and transaction data analysis Data is registered in accordance with filter – combination of Fund-Project.

1.Transition to Hight Value Agriculture Project 1.1 Rehabilitation of Centralized Irrigation System (CIS) Detalied Design and Resettlement Action Plan Development Detalied Design and RAP Development Construction Works Construction Works 1.2 Irrigation Sector Reform (ISRA) Irrigation Sector Reform (ISRA) Irrigation Sector Reform (ISRA) 1.3 Acces to Agricultural Finance (AAF) Acces to Agricultural Finance Credit Fund Acces to Agricultural Finance Credit Fund 1.4 Growing High Value Agriculture Sales (GHS) Growing High Value Agriculture Sales Growing High Value Agriculture Sales Project activity structure For example: PROJECT ACTIVITY SUB-ACTIVITY TASKS

Operation journal

3. Methods of record

3.1 Fixed Assets 1). Active Assets compensation-free received Includes different types of documents. For example:

2). Calculation of depreciation

3.2 Cash-Travel 1). Paid salary 2). Petty cash out 3). Petty cash in 4). WayBill (summer) 5). Manual operations 6). Advance statement 7). Travel authorization

8). Travel impresed/cleared

3.3 Materials 1). Consume of materials

2). Internal deplacement

3). Internal deplacement of gasoline 4). Liquidation of small value assets 5). Manual operations 6). Small value assets compensation – free received 7). Transfer of small value assets donated 8). WayBill (summer) 9). WayBill (winter)

For example: Proforma invoice for services, goods (new vers.) 3.4 Proforma invoces Includes different types of documents.

3.5 Bank Includes different types of documents. For example: CPS Payment

3.6 Salary Includes different types of documents. For example: Salary calculation

3.7 Staff Includes different types of documents. For example: Employment order

3.8 Contracts Includes different types of documents. For example "Contracts", with an opportunity to choose a necessary currency There is a possibility to block the payments on a contract's base if the amount of payment under this contract exceeds the sum indicated in contract.

Annual financial plan Cash 3.9 Budget

4. Financial Reporting foreign donors

Reports

Example of reports

5. Integrity and security The system’s strengths: 8.1 has a secure database (Oracle DB); 8.2 management of user's access on different levels: documents, reports, forms, accounts, possibility to make, to view and to edit the documents. 8.3 has a password protection; 8.4 has a daily backup system (on backup server and on remote servers – MCA, Fiscal Agent …) and restore capability; 8.5 has disaster recovery plan.

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