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TABLE OF CONTENTS
CHAPTER ONE
1.0 BACKGROUND
1.1 PURPOSE
1.2 AUTHORIZATION
1.3 BOARD RESPONSIBILITY
1.4 EXCEPTIONS
1.5 CONSISTENCY OF FINANCIAL STANDARDS OF GWMAW
CHAPTER TWO
CHAPTER THREE
CHAPTER FIVE
5.4 REAL PROPERTY (AND PROPERTY WHOSE VALUE EXCEEDS 1000 DOLLARS).
5.5 GENERATION OF INCOME USING PROJECT PROPERTY.
5.6 REPLACEMENT OF PROJECT PROPERTY
5.7 NO LONGER REQUIRED PROJECT EQUIPMENT
5.8 KEEPING OF EQUIPMENT RECORDS
5.9 SAFE KEEPING OF EQUIPMENT AND OTHER PROPERTY
5.10 TRANSFER OR RETURN OF PROJECT PROPERTY TO THE SPONSOR.
5.11 INTANGIBLE PROPERTY
5.12 PROPERTY TRUSTEES
CHAPTER SIX
6.1 PURPOSE
6.2 DEFINITION
6.3 CONTRACTUAL RESPONSIBILITY
6.4 BRIBERY IN PROCUREMENT
6.5 CONFLICT OF INTEREST
6.6 OPEN INVITATION OF SUPPLIER COMPETITION
6.7 CATEGORIES OF PURCHASES
6.8 LIST OF ENDORSED SUPPLIERS OF SMALL PURCHASES
6.9 PRICE QUOTATIONS AND AWARDS OF TENDERS FOR LARGE PURCHASES
6.10 GENDER MAINSTREAMING IN THE PROCUREMENT OF TENDERS FOR LARGE
PURCHASES
6.11 PREPARATION OF PROCUREMENT INSTRUMENTS
6.12 PREPARATION OF BUDGET PROPOSALS
CHAPTER SEVEN
7.1 PURPOSE
7.2 DEFINITION
7.3 SOURCES OF PROJECT INCOME
7.4 OWNERSHIP OF PROJECT INCOME
7.5 USES OF PROJECT INCOME
7.6 REPORTING RESPONSIBILITY OF THE PROJECT INCOME
7.7 PROJECT INCOME EARNED AFTER THE END OF THE PROJECT OR SPONSORSHIP
PERIOD.
7.8 COMPUTATION OF PROJECT INCOME
7.9 NO LONGER NEEDED PROJECT EQUIPMENT AND SUPPLIES
CHAPTER EIGHT
8.1 PURPOSE
8.2 IDENTIFICATION OF THE DIRECT PROJECT ADMINISTRATION COSTS
8.3 CEILING
8.4 DIRECT PROJECT ADMINISTRATION COST BUDGET JUSTIFICATION
8.5 ADMINISTRATIVE INTENSITY
8.6 ADMINISTRATIVE CHARGING CHECK LIST
8.7 PROJECT ADMINISTRATION COST SHARING
CHAPTER NINE
9.1 PURPOSE
9.2 DEFINITION
9.3 COMMITTED COST SHARING BUDGET
9.4 COST SHARING BUDGET ACCOUNT
9.5 COST SHARED DIRECT COSTS
9.6 COST SHARED INDIRECT COSTS
9.7 FACILITIES AND ADMINISTRATION COSTS
9.8 ACCOUNTING FOR COST SHARING
9.9 UNALLOWABLE COST SHARING
9.10 FUNDING OF COSTSHARING ACCOUNT
9.11 REVISION OF COSTSHARING BUDGET
9.12 REPORTING COST SHARING
9.13 VOLUNTARY COSTSHARING BY GWMAW
9.14 COSTSHARE BUDGET OVER RUNS
9.15 OFFICE RENT CHARGING
9.16 GUIDING PRINCIPLES IN GWMAW COST SHARING
9.17 SOURCES OF FUNDS FOR COSTSHARED EXPENSES
9.18 USE OF THE PROJECT INCOME IN THE CONTINUED FUNDING OF THE PROJECT
CHAPTER TEN
10.1 PURPOSE
10.2 DEFINITION
10.3 CLOSEOUT PERIOD
10.4 CLOSEOUT RESPONSIBILITY
10.5 FINANCIAL PROJECT REPORT
CHAPTER ELEVEN
11.1 PURPOSE
11.2 MANAGERIAL STRUCTURE
11.3 FINANCIAL MANAGEMENT POLICY
11.4 PROJECT PROPOSAL FORMATION
11.5 PROPOSAL COSTS ALLOWABILITY AND ALLOCABILITY
11.6 GRANT MISAPPROPRIATION
11.7 FINANCIAL MONITORING AND REPORTING RESPONSIBILITIES
CHAPTER TWELVE
12.1 GRADES
12.2 DUTIES
12.3 OFFICIAL HOURS
12.4 OVERTIME
12.5 SALARY SCALES
12.6 INCREMENTAL DATE
12.7 ALLOWANCES
12.8 OTHER CADRE OF EMPLOYMENT
12.9 TERMINATION OF EMPLOYMENT
12.10 SICK LEAVE
12.11 MATERNITY LEAVE
12.12 NORMAL LEAVE
CHAPTER ONE
1.0 BACKGROUND
1.1 Purpose
The purpose of these grant management policies are to ensure that there is
consistency and uniformity in the preparation, administration and
reporting of the core and project budgets of GWMAW.
1.2 Authorization
These policies are issued under the Authority of the Board of Directors of
God Will Make A Way (GWMAW) Humanitarian Ministries. The policies were
approved by the Board on 8 December 2008 and came into effect
immediately.
Since then there have been no other revisions. Certified as the correct
position by the Secretary to the Board.
Board Seal
_______________________________________
In all other cases the implementing staff of GWMAW shall not specify
additional or inconsistent requirements, except as provided in these
policies.
A main purpose of these policies is to ensure that the costs incurred for
the same purpose under like circumstances shall be consistent between
various projects undertaken by GWMAW. The same costs shall not be charged
as both direct and indirect costs.
CHAPTER TWO
2.1 Purpose
The purpose of this policy is to guide the process of GWMAW entering into
agreement with project sponsors.
2.2 Definition
2.3 Proposal
To guide this process all proposals shall bear the following points:-
(a) A Board of Directors seal to signify approval of the proposal by the
Board.
(d) A statement about the bank account and signatories who will operate
the requested grant.
Name ________________________________________________
Signature _____________________________________________
Position ______________________________________________
Date _________________________________________________
In the event that the proposed project budget and scope is revised by the
sponsor, the Board, or the Executive Committee, sitting on its behalf,
shall convene to decide on the implications of the revision to GWMAW, and
whether or not to accept to enter into an agreement with the sponsor of
the project.
Upon signing the grant, GWMAW shall proceed to implement the project on
the assumption that the sponsor shall not impose any additional conditions
that may conflict with those already given, unless it is otherwise
mutually agreed upon by both parties. The terms and conditions of the
signed agreement shall be binding to both parties.
GWMAW may request the sponsor to revise the project budget in the event
that immitigable circumstances have occurred, such as:-
CHAPTER THREE
This is the cost sharing offered by GWMAW in a project that has not been made a
condition by other sponsors of the project. This is also the cost sharing
offered by GWMAW over and above that demanded by the other sponsors of a
project.
This is the cost sharing that has been approved and budgeted for by the Board of
Directors of GWMAW.
This is the sharing of GWMAW in the project budget with the other sponsors. Also
referred to as self-sponsorship or own cost bearing. Comprises of in-kind
or cash participation of GWMAW in the project.
This is the cost sharing of GWMAW in a project over and above the level approved
by the Board of Directors. This is the necessary to offset contingencies and other
immitigable that may occur during the execution of the project.
This is the percentage of the project budget being funded from the internal
resources of GWMAW. This is the also known as cost sharing effort.
These are the Project costs that are permitted for funding by the donor of a project.
This is the cost that must be factored into the project to enable equipment being
used to be replaced at the end of their working life.
These are the labor and material costs that are expended on the project to produce the
desired objectives (benefits).
The costs that are borne by GWMAW on maintaining its own equipment and
meeting its own administrative overheads as a result of participation in a
project, and which may not be explicitly allocable to the project.
The date on which all work for the project is completed, and the project
sponsorship ends.
3.15 Equipment
3.16 Supplies
The period during which committed funding is expected to come from the
sponsor of the project.
This is defined by GWMAW as all donations not exceeding 10 dollars in a year (come
from minor donors).
These are the contributions of labour, space or materials as part of your participation
in the project.
The portion of the indirect costs that the project sponsors have agreed to
fund.
The portion of the indirect costs that will not be funded by the project
sponsors, but have to be met by GWMAW as own cost sharing.
The charges levied on the withdrawals and the deposits of a grant by the
bank. Currently standing at 11% or a minimum of 10$.
A bank account set aside for the purpose of managing the grant from a
given sponsor.
3.37 Remuneration
The salaries and benefits approved by the Board of GWMAW for payment to
its staff, volunteers or consultants.
Defined by GWMAW as a project whose duration is less than one year and
budget is less than 5,000 dollars.
Expenditure beyond the level provided for and agreed by the project sponsors.
The list of vendors approved by the Board of GWMAW for the supply of
project commodities.
The list of commodity and service prices approved by the Board of GWMAW
for a given quarter of the year.
The maximum rate approved by the Board of Directors of GWMAW for charging
for M & E on projects. Currently the M & E charge rate are:-
The maximum rate approved by the Board of GWMAW for charging recruitment
costs associated with project personnel and volunteers. Currently the
recruitment cost rates are:
The maximum rate approved by the Board for charging for project budget
fundraising costs. Currently the fundraising cost rates are:-
· Minor projects (5%)
· Medium projects (5%)
· Major projects (5%)
The maximum rate approved by the Board of GWMAW for charging for training
of project beneficiaries. The current project training cost rates are:-
· Minor projects (10%)
· Medium projects (10%)
· Major projects (10%)
The maximum preparation time approved by the Board before the official
commencement of the sponsored project. Currently, the MST rates are:-
· Minor projects (2 months)
· Medium projects (3 months)
· Major projects (6 months)
The maximum rate approved by the Board to pay for the preparation of books
of accounts for a sponsored project. The current EAFR are:-
The maximum cost rate percentage approved by the Board for charging on the
project budgets. The current AICR is 10%.
The staff salaries for a given year as approved by the Board of Directors of
GWMAW.
Date upon which salaries are adjusted upwards as approved by the Board.
The current annual salary increment dates are 1 July and 1 January.
Committed cost sharing expected from the beneficiary as verified from any
of the following:-
Extra allowance paid to a staff to cater for housing, medical, travel and
insurance.
3.76 Effort Distribution Guidelines for CEO and Senior Managerial Staff
All staff are entitled to one month leave. During the leave staff are
entitled to earn their full salary and benefits. An extra allowance of 50%
of basic salary is paid as leave allowance.
Guidelines from the Board to direct the sharing of F & A costs between
various on-going projects. The present guidelines are:-
Maximum annual rate to be charged for the purpose of reporting the project
results and lessons learnt to the stakeholders. The current guidelines
are:-
· Security (1 200$)
· Legal charges (1 000$)
· Insurance (1000$)
· Bank charges (1% of the grant)
· Depreciation of office equipment (25% per year)
· Electricity bills (1 200$)
· Water bills (1 200$)
· Telephone (1 200$)
· Rent (10 000$)
· Postal box charges (20$)
· Entertainment/celebration (500$)
Evangelism ( 30%)
Capacity building (20%)
Humanitarian Services (30%)
ICT (10%)
Evaluation ( 10%)
Income from endowments to GWMAW calculated at the real market interest rate.
Where the Board has approved the project to have unforeseen contingencies,
they will be charged at a maximum of 1% of the total project budget.
3.88 VAT
VAT charges shall be calculated at 18% of the price of material and
equipment supplies.
Tax Collection
The reporting year for GWMAW. Currently the reporting year is August to
September.
(a) Employ additional staff or commit senior staff at 100% effort for
large projects and projects requiring highly intensive administration.
(b) Deploy CEO or senior staff at over 50% effort on medium sized projects
or projects requiring intensive administration.
Per diem may be paid where staff is on the field more than 50 kilometers
away from home station or at which accommodation is necessary up to 5 days
in a month. If accommodation is required longer than 5 days, the staff
should instead be paid a salary at a rate of 10% higher for the period of
stay at the station.
(a) The Project will help to achieve the objectives of the strategic plan
of GWMAW.
(b) The authorized minimum cost share percentage of 15% has been committed.
(c) At least one senior administrative officer will be deployed to the
project at a minimum staff effort of 25%.
The guidelines provided by the Board as the minimum to judge the future
sustainability of a project. The current guidelines are:-
· The project impacts on soil, water and air are known and are minimum, or
mitigable.
· The returns from the project outweigh the costs.
· Variance (0 to 10 %) Excellent
· Variance (10 to 20%)50%) Good
· Variance (more than 20%) Poor
(a) The Board of Directors has approved the project and its budget.
(b) The CEO of GWMAW is responsible for the overall supervision of the
project.
(c) All financial records have to be written, and should be retained for a
period of 5 years after the completion of the project.
(d) There should be assigned person or committee on every project who
should monitor and record any observable risk, change or conflict brought
about as a result of the project.
(e) All incidents occurring that may need a revision of the project budget
should be communicated to the Board for deliberations with the project
sponsors.
(f) Project progress reports should be submitted on time to the Board of
Directors and to the sponsors.
CHAPTER FOUR
4.1 Purpose
The purpose of this policy is to set forth the procedures for monitoring
and reporting the financial management of a grant given to GWMAW.
4.2 Responsibility
The annual project reports shall be done not more than 90 calendar days
after the grant.
The final financial report shall be done not more than 90 calendar days
after the completion of the project.
(a) Actual project achievement when compared to the project goals and
objectives.
(b) Reasons why the project goals were not met.
(c) An explanation of any budget and performance variance.
(a) Subject to article 4.5 (b) below, GWMAW shall retain financial records
for a period of 5 years after the completion of the project.
(b) If any litigation, claim or audit is started before the expiry of the
5-year record retention period, the financial records shall be retained
until all the litigation, claims or audit findings involving the records
have been resolved and relevant action taken.
(c) Records for real estate shall be retained for a period of 5 years
after they have been disposed off.
(d) Project sponsors shall have the right of timely and unrestricted
access to any books of accounts, financial documents or other records
pertinent to the projects sponsored. This right also includes timely and
reasonable access to GWMAW personnel for the purpose of interview and
discussion regarding financial management. The right of access to the
personnel of GWMAW is not restricted to the record retention period of 5
years, but shall last as long as financial records are retained.
CHAPTER FIVE
5.1 Purpose
5.2 Definition
(a) Property is defined as the things possessed by GWMAW.
(b) Expendable supplies are defined as things having a unit price of less
than 10 dollars, or a lifetime of less than 4 years.
(c) Non-expendable supplies are defined as things having a unit price of
more than 10 dollars and a lifetime of more than 4 years.
(d) Real property is defined as land or buildings owned by GWMAW.
GWMAW will provide an insurance cover not exceeding 10% of the real
property, or property whose unit price is more than 1000 dollars during
the project period.
5.4 Real property (and property whose value exceeds 1000 dollars).
(a) The title deed of any real property acquired as a result of a grant
shall be vested in GWMAW.
(b) GWMAW shall obtain approval of the project sponsor before disposing of
real property that is no longer required.
(c) Proper sale procures to provide for competition that will ensure
adequate proceeds from the sale of property that is no longer required
shall be followed.
The present project property may be sold and the proceeds added to the
funds required to replace the property (trade-in).
With the approval of the sponsor, property that is no longer required may
be disposed off and the proceeds used to:-
GWMAW will maintain accurate records of the property bought using grants
which shall include the following as a minimum:-
(a) GWMAW will take all necessary caution to prevent any equipment
acquired from being stolen, damaged, lost or vandalized. In particular,
GWMAW shall provide adequate security arrangements for project equipment.
(b) GWMAW shall provide for maintenance to ensure project equipment and
other property is kept in good repair.
Where a sponsor insists that project property bought using their grant be
returned to them or be transferred to other donor sponsored projects, such
transfer shall be done at the expense of the donor, and the donor shall
compensate GWMAW of all expenses incurred in such property transfer or
return.
(a) The sponsors of GWMAW shall have the right to freely reproduce,
publish or otherwise use the results of the project sponsored to advance
their purposes. However, any royalties or income accruing from the
copyrights of the results of the project shall be the property of GWMAW.
(b) GWMAW will specify to sponsors any trade information for which
confidentiality may be necessary for the continued existence of the
project.
For the time being, the Board of Directors of GWMAW shall act as the
trustees of the property owned by GWMAW.
CHAPTER SIX
6.1 Purpose
6.2 Definition
GWMAW shall encourage, to the maximum extent practical, open and free
competition in the procurement of goods and services. To facilitate this
process, GWMAW shall draft specifications, requirements and statements of
work so as to invite bids or requests for proposals from vendors. GWMAW
will award tenders to the bidder whose offer is the most responsive to the
solicitation and the most advantageous to GWMAW on price and quality. To
guide this process (a) GWMAW will maintain a list of endorsed suppliers of
goods and services from which small purchases may be made. (b) shall
invite quotations from other suppliers for goods or services whose unit
price exceeds 500 dollars (big purchases).
Goods or services whose unit price is more than 500 dollars are defined by
the Board of Directors of GWMAW to be big purchases.
For goods whose unit price is less than 500 dollars, GWMAW may make
purchases from the vendors offering the lowest price from the list of
vendors approved by the Board for the year. The Board of Directors shall
each beginning of the year issue an endorsed list of suppliers from which
such purchase shall be made.
For goods or services whose unit price is in excess of 500 dollars, the
Board of GWMAW recommends the solicitation of quotations based on
comprehensively written requests for proposals, and the awards of tenders
to the bidder who offers the best value based on price and quality. A
minimum of 3 quotations shall be required from which a decision to make a
purchase shall be based.
For goods or services worthy over 3 000$ per unit price, solicitations
shall be placed in an advertisement in a national newspaper.
All requests for proposals and bids shall be in written form, specifying,
as a minimum:-
(a) Clear descriptions of the technical details of the goods and services
required or being offered.
(b) The requirements which the bidder must fulfill in order to be
evaluated for the bid.
(c) A clear description of the technical requirements needed in order to
offer satisfactory performance.
(d) Special features such as make, brand, or model required.
(e) A statement requiring vendors to supply goods and services that will
protect the environment.
(f) Prices quoted should be guaranteed for a minimum period of 3 months.
(g) Provide, where possible, a sample of the product.
The prices quoted in project proposals shall be those that are approved by
the Board of Directors on the quarterly list of endorsed prices.
CHAPTER SEVEN
7.1 Purpose
This policy establishes the procedure for accounting for income generated
as a result of the project grant.
7.2 Definition
Project income is defined by GWMAW as that income generated during the
project period as a result of the project grant.
Project income sources include, but are not limited to, the following:-
Project income shall be used for one or more of the following ways:-
(a) Added to the funds committed to the project by GWMAW as its own
cost share effort.
(b) Added to the chest to fund the continued existence of the project
after the withdrawal of the sponsor.
(c) Used to fundraise for additional grants to the project.
GWMAW shall account to the project sponsor for the income earned in whole
or in part as a result of the grant provided.
7.7 Project income earned after the end of the project or sponsorship period.
CHAPTER EIGHT
8.1 Purpose
8.3 Ceiling
The budget narrative for a major project shall include the following
statement:
?This project is major, as defined in the Administration Charging Policy
Rule 8.5 of GWMAW, and meets the sponsor requirements. The project is
major because:-
The project will require extra administrative and support staff to meet
the goals of the project in the following areas: (Describe). (Ensure the
personnel charged to the project are used for providing services specific
to the project and not for the general support of GWMAW).?
(a) The administration costs do not meet the conditions for direct
charging as described in this policy.
(b) The project sponsor specifically disapproves the administrative costs
expense.
(c) The expense will still be incurred in the execution of the project,
whether or not the sponsor pays for it.
(d) The administration expense can be funded through in-kind donations of
labour and materials.
(e) The cash required to fund the expense has been approved by the Board.
CHAPTER NINE
9.1 Purpose
9.2 Definition
Cost sharing is the portion of the project budget paid for by GWMAW, the
project beneficiaries and, other third party sponsors, and which is not
expected from the present sponsor. Cost sharing is of 2 types:-
· Mandatory cost sharing, which is the cost sharing demanded by the sponsor
as a condition for participation in the given project.
· Voluntary cost sharing, which is the cost sharing given by GWMAW whether
the sponsor demands it or not.
GWMAW shall prepare and obtain approval for the cost sharing budget from
the Board of Directors. The Board shall append its seal on the budget, as
well as a narrative, as a sign of approval of the committed cost sharing
budget. Committed cost sharing budget should include both direct and
indirect costs.
Committed staff effort on various projects shall not exceed 100% of the
staff effort. Care shall be taken to ensure that the effort committed to a
project by the project manager staff shall not be less than 25%.
GWMAW will not offer for cost sharing equipment, unless such equipment
already exists. Such available equipment shall be used to perform the
project at no direct cost to the sponsor.
F & A costs are incurred any time GWMAW performs a project. F & A costs
must be identified and calculated even where a sponsor does not re-imburse
for this cost. Where a sponsor re-imburses, F & A costs should be split
into direct and indirect costs, and be charged to the project.
The Board of GWMAW disallows the following items for cost sharing in
sponsored projects:-
(a) F & A costs in excess of 25% of the project costs.
(b) Costs that are disallowed by the project sponsor for cost sharing.
(c) Salaries and benefits above the rates that have been expressly
permitted by the Board of Directors.
(d) Costs that have already been borne by other sponsors of different
projects undertaken by GWMAW (duplicated cost sponsorship)
(e) Depreciation costs of the equipment provided by the sponsor.
(f) GWMAW does not cost share budget overruns with the sponsor
Cost sharing account or vote are created by the Board of Directors. The
cost sharing accounts should be fully funded by the time the project ends.
Office rent will be charged on the project as direct F and A costs. When
more than one project are on-going, the rent will be split among these
projects on a pro-rata basis.
GWMAW cost share budget shall be either for labour or material costs. The
budget shall be funded either in cash or in-kind.
Material cost share shall be funded in-kind through the use of existing
space, supplies, tools and equipment.
9.18 Use of the project income in the continued funding of the project
Project income is that income that accrues as a result of participating in
a project. This income can be used to fund part of the project, or for the
future funding of the project continuation.
CHAPTER TEN
10.1 Purpose
10.2 Definition
The closeout period is the period between the project completion date and
the day GWMAW submits the final project report to the project sponsor.
CHAPTER ELEVEN
11.1 Purpose
(a) The top decision making organ at GWMAW shall be the Board of Directors.
(b) Members to the Board shall be appointed by the partner organizations, and shall serve for a
renewable period of 2 years.
(c) The Board of Directors shall comprise of not less than 9 members who
bring in skills in finance, banking, engineering, medical, evangelism, law
and trade.
(d) The day to day administration shall be vested on the coordinator.
(e) All members of Board of Directors, Coordinator, staff and volunteers
shall be hired on written job descriptions.
(f) The Board shall have regular meetings at an interval of 3 months.
(g) Minutes of the meetings shall be recorded.
(h) At each meeting, time will be allocated to discussing previous
meetings to ensure that agreed resolutions have been adhered to and
explanations given for any variance.
(i) In accordance with the Bible, decisions on any matter shall be taken
by consensus.
(a) The Board shall establish the financial management policies of GWMAW.
(b) GWMAW will operate bank accounts with signatories approved by the Board.
(c) All bank withdrawals shall be upon written authorization.
(d) GWMAW shall hire staff with the skills to perform the functions of the
organization.
(a) GWMAW will have written financial policies to ensure that costs
allocated to project proposals are reasonable and allowable.
(b) The Board of Directors will verify that proposals have followed the
grant management policies of the organization.
(c) The Board shall work to ensure that the projects are delivered at the
lowest possible cost (on a per capita basis).
In the event of grant misappropriation, the Board shall take legal action
to ensure the loss is compensated for, and the culprits are severely
punished.
(a) GWMAW shall work to ensure, as much as possible, that projects are
delivered on budget.
(b) The Board of Directors shall examine financial records of sponsored
projects. The financial instruments to help the Board shall include cash
reconciliation statements, cash flows, budget compliance reports, budget
variance justification and acquired equipment reports.
(c) GWMAW shall use both the accrual method and the cash methods of
accounting.
(d) Sponsored projects shall be subjected to external financial audits at
a minimum frequency of one audit per year and maximum frequency of 2
audits per year.
(e) Quarterly Board meetings will be conducted on sponsored projects to
share experiences, consider project progress, finances and to train staff
to ensure maximum implementation efficiency.
CHAPTER TWELVE
The working week of GWMAW shall be Monday to Friday, on each day starting
at 8.00am and ending 5.00pm, with a lunch break of one hour at 12.00 to
1.00pm (40 hour week).
12.4 Overtime
When authorized, staff may work outside of the official working hours at a
salary or allowance rate exceeding the official hour rate by 25%.
The Board of Directors shall decide the point of entry of new staff,
which shall
be communicated in the letter of appointment.
12.7 Allowances
(a) Fringe benefits to cover housing and travel are paid at a rate of 25%
of the salary.
Leave allowance shall be payable at the rate of 50% of the basic salary.
(g) Gratuity
Gratuity shall be paid at the rate of one month basic salary for every
year worked on a sponsored project.
(h) Group medical insurance
Casual labourers shall be paid at the rate of 150% of the minimum wage
authorized in Kenya.
(c) Consultants
A member of staff may resign from his/her post by giving notice of 1 month
or by paying in lieu of notice a sum of money equivalent to one month’s
salary.