Training   Databases  

Goals and Objectives

• Design and Implement a Project Accounting System
• Design and Implement a Project Financial Management System, Cash Flow and Administration System
• Train the Financial Officer (FO) and Project Coordination Unit (PCU) Staff on the Effective Operation and Maintenance of the Systems.  

Typical Work Program

(A) Design and Implementation of a Project Accounting System

(A-1) Define the Systems Features and Requirements and Relate to the Available Computer Hardware and Software

• Define the information requirements to support the Government's and the World Bank's project monitoring and financial management information needs.
  
  
• Convert the information needs into the data needs, define the sources of the data and prepare data-flow diagrams if required to clarify responsibilities. Classify all accounting input requirements by transaction or data types.
  
  
• Identify new input data that is not currently being collected by transaction types.
  
  
• Define the accounting, reporting, analysis and special features desired in the system and further specify the computer hardware and software required to satisfy the needs.
  
  
• Assist with the selection of and purchase of the computer hardware and software, otherwise ensure software selection is compatible with the available hardware.

(A-2) Prepare and Implement the
Accounting System Infrastructure

• Prepare a financial chart of accounts to satisfy all requirements. This may include a statistical data chart of accounts if statistics are also to be collected within the accounting system.
  
  
• Prepare detailed definitions of accounts and their content.
  
  
• Prepare examples of journal entries with definitions for all transaction types.
  
  
• Design new data collection systems, the related forms and the electronic collection methods, where applicable.
  
  
• Design the system databases and data transfer systems.
  
  
• Program the data input and the data transfer systems.
  
  
• Implement the accounting data collection, data entry and data transfer systems.

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(B) Design and Implementation of a Project Financial Management, Cash Flow and Administration System

(B-1) Design, Implement and Produce the
Financial Management Output Reports

• Design a recommended set of Financial, Cost and Operational output reports to satisfy the needs of both the Government and the World Bank.
  
  
• Obtain Government and World Bank Approval of the proposed reports.
  
  
• Program the output reports.
  
  
• Test and debug the system over several months. Make modifications as required.
  
  
• Create models for the PCU Staff of the content of monthly, quarterly, semi-annual and annual report sets for reporting to the Government, World Bank and the Project Component Coordinators. Setup an annual reporting schedule with due date for each report set.
  
  
• Obtain Government and World Bank approval of the content and format of the reporting models and the reporting schedule.
  
  
• Implement the financial, cost and operational reporting systems.

(B-2) Design and Implement a
Cash Flow Management System

• Design a form for summarizing actual cash receipts and disbursements and cash flow. Incorporate the recording of SAR original estimates, current budgets and current forecasts on a quarterly basis (monthly if warranted).
  
  
• Budgets and/or current forecasts of expenditures should be provided for at least four future quarters (one year). It should be noted that this procedure necessitates the need for a quarterly forecasting.
  
  
• Calculate and present the budgeted or the forecasted quarterly cash requirements for the next twelve months and begin the use of the system.

(B-3) Design and Implement Components
of an Administrative System for the PCU's
Financial Management Function

• Establish a set of mandatory computer system back-up policies.
  
  
• Design and implement a centralized filing system for all accounting and financial management documents to support the systems and Annual Audit needs.
  
  
• Establish and document procedures for ensuring the security of project assets and for the appropriate use of funds for their designated purposes.
  
  
• Assist with the design of a budgeting and forecasting system and provide assistance with its implementation.
  
  
• Prepare a Financial Management Systems Manual and document all systems and procedure developed during this assignment.

Provide assistance in the reviewing, evaluation and selection of an audit firm that will be acceptable to the World Bank.

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(C) Provide Training

• Work directly and continuously with the PCU's Financial Officer during the entire design, development and implementation stages of the systems. Provide continuous hands-on training on the systems principles, procedures and operations.
  
  
• Provide training in the use of World Bank forms for advances and withdrawals and for reconciling loan account and the special account.
  
  
• Provide training to ensure that the World Bank's Financial and Auditing Handbook and Disbursement Manual are well understood and incorporated into the systems and procedures.
  
  
• Provide periodic training sessions for the PCU Staff members, the PCC's and for other Government management or staff as required to ensure a good understanding of the system and its capabilities by all stakeholders. Sessions on the use of the financial reports will also be presented if desired.
  
  
• Provide a follow-up review of progress and adherence to the prescribed systems and procedures in the form of a systems audit if sufficient time is available.

(D) Databases

Exhibit 1a  Exhibit 1b  Exhibit 1c  Exhibit 1d   

Exhibits 1a through 1d illustrate the databases and financial/management reporting proposed for the Project.

(D-1) Assignment Progress Reporting

The following progress reports are provided over the duration of the project.

• An inception report is provided one month after the commencement of the assignment.
  
  
• A monthly progress report is submitted to the client by the 15th day of the following month throughout the assignment.
  
  
• A Financial Management Systems Manual first draft is presented three months prior to the completion of the assignment. The draft is submitted to the PCU and the World Bank for their review and comments.
  
  
• The assignment Final Report summarizes the results of the assignment in relation to the original term of reference. The final version of the Financial Management Systems Manual accompanies the Final Report.

(D-2) The Assignment Workplan

RMC maintains an assignment workplan over the duration of the assignment showing the planned worksteps and their expected timing and completion dates.