DRAFT OF MANUAL OF PROCEDURES - Grande Muraille Verte de procedures... · 2016-03-31 · MANUAL OF...

MANUAL OF FINANCIAL, ACCOUNTANT AND ADMINISTRATIVE PROCEDURES

Agence Panafricaine de la Grande Muraille verte

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Panafrican Agency of the Great Green Wall

SYNOPSIS

CONTENTS

PART 1 GENERAL ORGANIZATION AND PRESENTATION 7

CHAPTER 1: DEFINITIONS AND ABREVIATIONS 7

SECTION 1: DEFINITIONS 7

SECTION 2: ABBREVIATIONS 9

SECTION 2: INTRODUCTION 10

CHAPTER 2:PRESENTATION OF THE AAGMV 13

SECTION 1: INSTITUTIONAL ENVIRONMENT OF THE PAGGW 13

SECTION 2:PRE REQUIRED FOR A GOOD OPERATIONNALISATION OF THE HANDBOOK OF THE PROCEDURES 20

CHAPTER 3 : CARDS OF JOB 22

SECTION 1: EXECUTIVE SECRETARY 22

SECTION 4 : SCIENTIFIC AND TECHNICAL DIRECTOR 26

SECTION 7 : PERSON IN CHARGE OF THE CELL FOR THE LEGAL BUSINESSES 28

SECTION 9 : PERSON IN CHARGE OF THE CELL OF INTERNAL AUDIT AND MANAGEMENT CONTROL 30

SECTION 10: PERSON IN CHARGE OF SYSTEM CELL OF SCIENTIFIC AND TECHNICAL INFORMATION 31

SECTION 11: PERSON IN CHARGE OF THE CELL OF PUBLIC CONTRACTS 32

SECTION 12 : OFFICE ASSISTANT 33

CHAPTER 4: PROCEDURES OF REVISION OF THE HANDBOOK 35

SECTION 1:SCHEMATIZATION OF THE PROCESS OF UPDATE OF THE HANDBOOK 35

SECTION 2:RESPONSIBILITIES AND PRINCIPLES 36

PART 2 - BUDGETARY CONTROL 40

CHAPTER 1:TALLY REGLEMENTAIRE OF THE DEVELOPMENT OF THE BUDGET 40

DRAFT OF MANUAL OF PROCEDURES

45, bld de la République, Immeuble SORANO, 4e étage gauche, BP. : 11320 Dakar (Sénégal) Tél. + 221 33 889 41 42/47 Fax : + 221 33 823 00 89 Email : [email protected]

January 2011

PANAFRICAN AGENCY OF THE GREAT GREEN WALL



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SYNOPSIS PART 1 : GENERAL ORGANIZATION AND PRESENTATION 7

CHAPTER 1: DEFINITIONS AND ABREVIATIONS 7 SECTION 1: DEFINITIONS 7 SECTION 2: ABBREVIATIONS 9 SECTION 2: INTRODUCTION 10

CHAPTER 2:PRESENTATION OF THE AAGMV 13 SECTION 1: INSTITUTIONAL ENVIRONMENT OF THE PAGGW 13 SECTION 2:PRE REQUIRED FOR A GOOD OPERATIONALISATION OF THE HANDBOOK OF THE PROCEDURES 20

CHAPTER 3 : CARDS OF JOB 22 SECTION 1: EXECUTIVE SECRETARY 22 SECTION 4 : SCIENTIFIC AND TECHNICAL DIRECTOR 26 SECTION 7 : PERSON IN CHARGE OF THE CELL FOR THE LEGAL BUSINESSES 28 SECTION9: PERSON IN CHARGE OF THE CELL OF INTERNAL AUDIT AND MANAGEMENT CONTROL SECTION 10: PERSON IN CHARGE OF CELL SYSTEM OF SCIENTIFIC AND TECHNICAL INFORMATION 31 SECTION 11: PERSON IN CHARGE OF THE CELL OF PUBLIC CONTRACTS 32 SECTION 12 : OFFICE ASSISTANT 33

CHAPTER 4: PROCEDURES OF REVISION OF THE HANDBOOK 35

SECTION 1:SCHEMATIZATION OF THE PROCESS OF UPDATE OF THE HANDBOOK 35 SECTION 2:RESPONSIBILITIES AND PRINCIPLES 36

PART 2 - BUDGETARY CONTROL 40

CHAPTER 1:TALLY REGLEMENTAIRE OF THE DEVELOPMENT OF THE BUDGET 40

SECTION 1: INTRODUCTION 40 SECTION 2: GUIDING PRINCIPLES OF THE BUDGET 40 SECTION 3:PREPARATION OF THE BUDGET 41 SECTION 4:BUDGETARY DOCUMENT 42

CHAPTER 2:DEVELOPMENT OF THE BUDGET 42 CHAPTER 3: APPROVAL OF THE BUDGET 47

CHAPTER 4:SEIZURE OF THE BUDGET 48 CHAPTER 5: EXECUTION AND BUDGETARY FOLLOW-UP 49

CHAPTER 6: PROCESS OF REAJUSTEMENT OF THE BUDGET 52



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SECTION 1:GENERAL PROVISIONS 52

PART 3 - MANAGEMENT OF THE PURCHASES 58

CHAPTER 1: APPLICABLE PROVISIONS AND RULES 58

SECTION 1:PREAMBLE 58

SECTION 2:PRINCIPLES AND RULES OF MAKING OF THE MARKETS 58

SECTION 3: COMMISSION OF THE MARKETS, BODY OF MAKING OF THE MARKETS 59

SECTION 4:METHODS AND THRESHOLDS OF MAKING OF THE MARKETS 59

CHAPTER 2: DEVELOPMENT OF THE PLAN OF MAKING OF THE STEPS 63

SECTION 1:FOREWORD 63

CHAPTER 3:MAKING OF THE STEPS 69

SECTION 1: INVITATION TO TENDER 69

SECTION 2: WRITTEN CONSULTATION (RESTRICTED INVITATION TO TENDER) 71

SECTION 3: PRICE AND REQUEST FOR INFORMATION 71

CHAPTER 4: PROCEDURE OF PURCHASE SIMPLIFIEE 74

CHAPTER 5: REFERENCEMENT OF THE SUPPLIERS 82

PART 4 - MANAGEMENT OF THE FIXED ASSETS AND THE VALUES 92

CHAPTER 1: PREAMBULE 92

SECTION 1: OBJECTIVE OF THE PROCEDURE, PRINCIPLES AND SPEAKERS 92

SECTION 2: CONSERVATION OF THE OFFICE SUPPLIES 92

CHAPTER 2: INVENTORY CONTROL 94

SECTION 1: MANAGEMENT OF THE ENTRIES 94

SECTION 2: MANAGEMENT OF THE EXITS 96

SECTION 3:PHYSICAL INVENTORY 97

CHAPTER 3: MANAGEMENT OF THE VEHICULES AND THE FUEL 99

SECTION 1: MANAGEMENT OF THE VEHICLES 99

SECTION 2: MANAGEMENT OF THE FUEL 100

CHAPTER 4: MANAGEMENT OF THE FIXED ASSETS 105

SECTION 1: MANAGEMENT OF THE ENTRIES 105

SECTION 2: MANAGEMENT OF THE EXITS 107



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SECTION 3: PHYSICAL INVENTORY OF THE FIXED ASSETS 110

CHAPTER 5:SUPPORTS OF MANAGEMENT 113

PART 5 - MANAGEMENT OF THE MAIL AND DOCUMENTATION 123

CHAPTER 1:PREAMBULE 123

SECTION 1: PRINCIPLES 123

SECTION 2: PRINCIPLE OF SIGNATURES 124

SECTION 3: LIMP POSTAL 124

CHAPTER 2: NORMAL MAIL 125

SECTION 1:APPLICATION OF THE PROCEDURE 125

SECTION 2:NORMAL MAIL "ARRIVAL" 125

SECTION 3: NORMAL MAIL "DEPARTURE" 126

CHAPTER 3: CONFIDENTIAL MAIL 130

SECTION 1: CONFIDENTIAL MAIL "ARRIVAL" 130

SECTION 2: CONFIDENTIAL MAIL "DEPARTURE" 130

CHAPTER 4: MEMORANDUMS AND MEMOS INTERN 131

SECTION 1: MEMORANDUMS 131

SECTION 2: MEMOS INTERN 132

CHAPTER 5:MANAGEMENT OF E-MAIL 132

SECTION 1:CONTENTS OF THE UNDER-CYCLE 132

SECTION 2: REACTIVITY WITH E-MAIL AND PRINCIPLES KEY 132

SECTION 3: TREATMENT OF E-MAIL RECEIVED ON THE GENERAL BOX 133

SECTION 4:CONFIDENTIAL E-MAIL 134

CHAPTER 6: MANAGEMENT OF TECHNICAL DOCUMENTATION 134

SECTION 1:PRINCIPLES 134

SECTION 2: RESPONSIBILITIES/KEY TASKS OF MANAGEMENT 134

CHAPTER 7:MANAGEMENT OF THE DATA-PROCESSING TOOL 135

SECTION 1: COMPUTER SECURITY 135

SECTION 2: FOLLOW-UP OF THE PARK, SAFEGUARDS, MAINTENANCE 136

SECTION 3:WEB SITE 136



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PART 6 - MANAGEMENT OF THE SESSIONS, MEETINGS AND MISSIONS 138

CHAPTER 1:MANAGEMENT OF THE SESSIONS AND THE MEETINGS 138

SECTION 2:SESSION OF THE COUNCIL OF MINISTERS 138

SECTION 2 MEETING OF THE TECHNICAL COMMITTEE OF EXPERTS CTE 138

SECTION 3 OTHER MEETINGS OF THE AGENCY 138

SECTION 5:MANAGEMENT OF LODGING 143

TO RESERVE HOTEL ROOMS FOR THE HOSTS WITH NDJAMENA 143

SECTION 6:TO RESERVE A VEHICLE FOR A MEETING WITH NDJAMENA 144

CHAPTER 2: MANAGEMENT OF THE MISSIONS 145

SECTION 1:DEFINITIONS AND PRINCIPLES 145

SECTION 2: FOLLOW-UP OF THE MISSIONS 145

SECTION 3:VALIDATION ABOUT MISSION OM 147

SECTION 4:VALIDATION ABOUT PAYMENT COP 147

PART 7 - FINANCIAL ORGANIZATION AND ACCOUNTANT 150

CHAPTER 1: ORGANIZATION OF THE COUNTABLE SYSTEM 150

SECTION 1:COUNTABLE REFERENCE FRAME 150

SECTION 2: CHARACTERISTICS OF THE SYSTEMS ACCOUNTANT 151

SECTION 3:APPLICABLE ACCOUNTING POLICIES 152

SECTION 4:DESCRIPTION OF THE OPERATION OF THE SYSTEM 155

SECTION 5:COUNTABLE SUPPORTS 158

CHAPTER 2: COUNTABLE CODING 162

SECTION 1: COUNTABLE REGISTERS 162

SECTION 2:GENERAL ACCOUNTS 162

SECTION 3: AUXILIARY CODINGS 162

SECTION 4: BUDGETARY CODINGS 163

CHAPTER 3:COUNTABLE FLOW DIAGRAM FOR TREATMENT OF THE PRINCIPAL OPERATIONS 164

SECTION 1: IMMOBILIZED LOADS 164

SECTION 2: IMMOBILIZATION 165

SECTION 4:PERSONNEL 171



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SECTION 5:CREDITS 175

SECTION 6: DEBTS 177

SECTION 7: STATE 178

CHAPTER 4: CASCH MANAGEMENT 180

SECTION 1:PREAM 180

SECTION 2: PROVISIONING OF THE ACCOUNTS 182

SECTION 3: MANAGEMENT OF THE BANK ACCOUNTS 183

SECTION 4:MANAGEMENT OF THE CASE 190

CHAPTER 5: CLASSIFICATION AND FILING OF THE DOCUMENTS 193

SECTION 1: FIXED ASSETS 193

SECTION 2: PURCHASES - SUPPLIERS 193

SECTION 3: CASE 193

SECTION 4: BANK 193

SECTION 5:PAY-PERSONNEL 194

SECTION 6:TAX DECLARATIONS 194

SECTION 7: SOCIAL DECLARATIONS 194

SECTION 8: VARIOUS OPERATIONS 194

CHAPTER 6: FINANCIAL STATEMENTS 195

ART 8 - HUMAN STOCK MANAGEMENT 197

CHAPTER 1: RECALL OF RULES REGISSANT PERSONNEL 197

SECTION 1:GENERAL PROVISIONS 197

CHAPTER 2: EMPLOYMENT AND INTEGRATION OF THE PERSONNEL 198

SECTION 1:INTEGRATION OF THE PERSONNEL 198

SECTION 2: EMPLOYMENT OF THE PERSONNEL 201

CHAPTER 3: TIME OFF AND ABSENCES 217

SECTION 1:VACATION 217

SECTION 2: ABSENCES 226

CHAPTER 4: LOANS TO THE PERSONNEL 232

CHAPTER 5: TREATMENT AND PAYMENT OF THE SALARY 237



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CHAPTER 6: ACCOUNTING OF THE PAY 244

CHAPTER 7: PAYMENTS OF THE TAXES AND THE PAY 246

CHAPTER 8: EVALUATION OF THE PERSONNEL 250

CHAPTER 9:TRAINING 255



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PART 1 - GENERAL ORGANIZATION AND PRESENTATION

CHAPTER 1: DEFINITIONS AND ABREVIATIONS

Section 1: Definitions

"Agency ": the Panafrican Agency for Great Green Wall, in summary PAGGW;

"Committee ": the Technical Committee of the Experts of the Agency as defined in article 4.4 of the Convention establishing the Agency;

"Conference ": the Conference of the Heads of State and Government of the Member States of the Panafrican Agency for Great Green Wall as defined in article 4.1 of Convention establishing Agency;

"the Cabinet meeting ": the Cabinet meeting in charge of the Great Green Wall of the Member States of the Panafrican Agency for Great Green Wall as defined in article 4.2 of Convention establishing the Agency;

"Convention ": the constituting agreement instituting the Panafrican Agency of the Great Green Wall signed on June 17, 2010 by the Heads of State and Government of the Member States during the first summit held in N’Djamena, capital city of the Republic of Chad;

"the Community of the Sahelian-Saharan States": in summary Cen-sad, an international Organization gathering twenty-eight (28) African States.It has as a principal objective, the establishment of a total economic union based on a strategy of investment and complementary development in the fields agricultural, industrial, energy, social and cultural of the countries concerned;

"Member States ":the Sahelian and Saharan States having signed the Convention, and having handed the instruments of ratification of the Agency:Burkina Faso, the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia, the Republic of Mali, the Islamic Republic Mauritania, the Republic of Niger, the Federal Republic of Nigeria, the Republic of Senegal, the Republic of Sudan, the Republic of Chad;

"Civil servant or agent ": the person employed by the Agency in a permanent, regular way or on the basis of short-term contract with daily or monthly wage as provided by these present rules;

"elected Civil servant ":the person elected or named by the Conference or the Council to take a position in a body of the Agency;



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"special Civil servant ":the person named by a civil servant elected to take a position at the Agency within the office of the civil servant elected with his discretion or until the end of his mandate; 30 January 2011

"professional Expenses ":All expenses authorized and engaged by the civil servant during a mission or any other activity authorized by the Executive Secretary;

"authorized Expenses ":expenses other than gratifications and gifts, specifically engaged for a good execution of the mission, such as photocopy, fax, drawing up report, hiring of vehicles;

"Handbook of procedures ": the document which describes in a detailed way the nature and the contents of the tasks which must be carried out for each operation of administrative, accountable and financial management, governing the operation of the Agency;

"Rules of procedure of the Agency ":the amended document, and approval by the cabinet meeting specifying the methods of organization and operation of the Agency;

"Rules of procedure of the personnel":the document prepared by the Agency specifying the regulation health and safety. It also determines the general and permanent rules relating to the discipline as well as the nature and the scale of applicable sanctions;

"Executive Secretariat ":the body of the Panafrican Agency of the Great Green Wall set up pursuant to article 4.3 of the Agreement and charged inter alia, to implement the decisions taken by the bodies of the Agency. It is directed by an Executive Secretary;

"Executive Secretary ": the person named by the Conference of the Heads of State and Government, who assumes the general responsibility for the Agency for a duration of four (04) years renewable;

"Staff regulations": the staff regulations are the official document which defines the rights and obligations of all the civil servants and other servants of the PAGGW and governs their relationships to the administration.

"National Structure of the Great Green Wall ": national structure of the Member States in charge of the implementation of the national component of the Great Green Wall.



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Section 2:Abbreviations

PAGGMW Panafrican Agency of the Great Green Wall

PIT Public Invitations of Tenders

RIT Restricted Invitations of Tenders

AES Assistant of the ES

PO Purchase Order

DO Delivery Order

CIACM Cell of Internal Auditor and Comptroller Management

CLB Cell of the Legal Businesses

CHSG Conference of the Heads of State and Government

CCMP Cell of Communication, Marketing and Plea

Cen-sad The Community of the Sahelo-Saharan States

CM The Cabinet of Meeting

CSPC Special Adviser in Strategic Planning and Technical and Financial Co-operation

TCE Technical Committee of the Experts

PO Purchase Order/Demand

AFM Administrative and Financial Manager

DDW Direction of the Development and the Works

RE Request for Explanation

STD Scientific and Technical Department

FI File of Charges

MA Management of the Accounts

L Ledger

MFT Management of the Financial Transactions

MHR Management of Human Resources

BR Bank Record

CB Cash-Book/// Cashier’s Book///

MBR Main Bank Record

BRVO Bank Record of Various Operations



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LO Letter of Order

TD Temporary Dismissal

PO Payment order

RP Rules of procedure

ES Executive Secretariat

ES Executive Secretary

SNGMV National Structure Great Green Wall

UA African Union

Section 3:Introduction

The Handbook of the Procedures of the Agency fixes the administrative, financial and accountant procedures of the PAGGW. It is a work organization instruments which is used for :

describing the tasks and operations to be realized on the level of the working stations so that their holders correctly carry on the activities and tasks which are entrusted to them;

formalizing the procedures to follow in each case of figure, to allow the agents to act in a sure way and rapid in front of each situation;

translating into clear terms the rules and the instructions relating to a process of work or activity given.

The handbook of the procedures plays several roles and pursues several goals among which one can quote:

it is a reference frame of communication: by its design, it allows each speaker or operator to act with a perfect knowledge and comprehension of the constraints and responsibilities for the preceding and following operators according to standards and procedures' included/understood and accepted by all;



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it is a reference frame of training: it indeed constitutes an effective tool for training people lately hired, transferred or temporarily assigned to a function and which thus can, easily to familiarize themselves with their new responsibilities and to have a support written for the execution for their daily tasks;

It is a reference frame of management: it makes it possible to have a global vision of all the aspects of the management of the Agency and totality of the elementary components of its information system. It fills for this purpose a role of planning, supervision and control of the delegation of responsibility for the top at the level low of the flow chart of the Agency;

it is a reference frame of control: it helps in the diagnosis, the analysis of existing and the evaluation of the check procedures internal and the produced documents of management. The application of the instructions of the Executive Secretariat (ES) and the respect, for each operator, of his responsibility for control and execution of the tasks which are reserved for him, will be thus easier as well as the organizations of internal and external audit must be;

it is a reference frame of information: it makes it possible to the various persons in charge of the structure analyzing all the results and information which will come to them, to better include/understand the circuit which produced such results and information and to challenge, if need be, any operator on the tasks or controls which it had to carry out.

The objectives of the handbook are:

to sensitize on the vision and the mission of the Agency;

to provide a standardization of the procedures of the daily operations;

to help in the formalization of its operation;

to clarify the roles and responsibilities for its personnel;

to provide a guide for the job positions;

to describe and provide management tools;

to train the users.

All the personnel of the PAGGW according to attributions' of each one must be trained on the subject-matter of this handbook.

STRUCTURING OF THE HANDBOOK

The handbook is presented in the form of file with loose layers allowing an easy update.



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It comprises eight (8) parts thus defined:



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Each procedure will comprise a synopsis presenting following information:

1. the cycle and the under-cycle concerned,

2. various tasks and their support (or reference),

3. the page relating to each described task.

The procedure itself will indicate:

1. the cycle and the under-cycle,

2. the task,

3. the operator,

4. supports or generating fact (s) (s) of the task to be carried out,

5. the task to be carried out,

6. the date of the last update of the procedure.

Part 1 General presentation and Organization

Part 2 Budgetary control

Part 3 Management of the Purchases

Part 4 Management of the Fixed assets and Values

Part 5 Management of the Mail and Documentation

Part 6 Management of the Sessions Meetings and Missions

Part 7 Financial and Countable organization

CONTENTS

HANDBOOK OF THE ADMINISTRATIVE, FINANCIAL

AND COUNTABLE PROCEDURES

Part 8 Human resource management



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CHAPTER 2: PRESENTATION OF THE PAGGW

Section 1: Institutional environment of the PAGGW

The Panafrican Agency of the Great Green Wall, in summary PAGGW is an under States control organization conceived under the aegis of the African Union (UA) and Cen-sad-sad.It is created on June 17, 2010 at the time of the first Summit of the Conference of the Heads of State and Government of the States sahelian– Saharan held in N’Djamena, Republic of Chad between the following States:Burkina Faso, the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia, the Republic of Mali, the Islamic Republic of Mauritania, the Republic of Niger, the Federal Republic of Nigeria, the Republic of Senegal, the Republic of Sudan, the Republic of Chad.

This convention is opened to the other Sahelian-Saharan States which wish to join it.

The Agency aims at the realization of the Large Green Wall, a green barrier ranging between isohyets 100 and 400 mm on a distance of 7000 km of length and 15 km broad going from DAKAR to DJIBOUTI. The Large Green Wall is an African response vis-a-vis the climatic change, the turning into a desert, the loss of biodiversity. It puts in synergy in an eco systemic approach of the operational activities of agro forestry, restoration of the grounds and biodiversity, of agricultural and pastoral system development accompanied by generating activities of wealthy and the creation of basic Community infrastructures. The total layout can in the event of need for including straps.

The agency has of the international legal capacity and the autonomous operation.

It is equipped with the following bodies:

the Conference of the Heads of State and Government;

the Council of Ministers;

the Executive Secretariat;

the Technical Committee of the Experts;

The PAGGW in relation to the African Union and CEN - SAD ensures planning, the coordination the follow-up and the evaluation of all the activities relating to the Great Green Wall as well as the mobilization of the resources necessary.

Within the framework of the application of Convention, it is relayed on the level of each country by a national structure created in accordance with the clean legislation of the country with the mission of undertaking the realization of the Great Green Wall in the national component.



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The Government of the country seat grants to the PAGGW and to its personnel, the privileges and immunities allowing to facilitate the achievement of their activities.The Member States are committed granting to him like to its personnel, the privileges and immunities necessary to the execution of their tasks in their territories.

The Flow chart, the Rules of procedure, the Staff regulations and this Handbook of procedures approved by the Council of the Minister constitute the instruments of management and lay down the procedure of the Agency.

Paragraph 1: The Conference of the Heads of States and Government - CCEG

The Conference is consisted of the Heads of State and Government of the Member States of the Panafrican Agency.

As a supreme body of the Agency, it:

lays down the general policy and the main trends of the Agency; statue on any subject interesting the mission and the fundamental objectives of the Agency; section supremely any question which is him subjected; statue on any request for adhesion of new members; any modification or amendment brings to Convention; the ES names; any other attribution exerts which Convention confers to him and takes any measurement in

order to achieve the goals of the Agency. The CCEG fixes the seat of the Agency and can decide on its transfer. It meets at least once every two years on the initiative of the President-in-Office.

The decisions of the Conference are made by consensus. It informs the Summit of the Heads of State and Government of the African Union.

The Member State, President-in-Office, are appointed by the CCCEG.

Paragraph 2: The Council of Ministers – CM

CM made up of the Ministers in load of the Environment of the Member States of the PAGGW is charged of ensuring the operation and the development of the Agency.

To this end, it:

formula of the recommendations with intention of the Conference on any action tending to the achievement of the objectives of the Agency within the framework of the general policy and the main trends definite and stopped by the Conference;

day before with the implementation of the orientations laid down by the CCEG; adopts the strategic framework and the total action plan of the Agency;



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the total program of the Agency adopts; adopts the budget and the capital spending program of the Executive Secretariat; assistance the Executive Secretariat to mobilize the resources; adopts technical and financial management report of the ES; approves the agreements and technical and financial conventions of co-operation binding

the Agency to an international organization; approves the flow chart, the rules of procedure and the handbook of procedures of the

Agency and can make any modification where necessary there; works out the draft decisions to be subjected to the CCEG; any attribution which is assigned to him by Convention and competence that the

Conference will be able to delegate to him. The Presidency of the Council is led by the Minister in charge of the Great Green Wall of the country which is ruling the conference.

CM meets once per annum in ordinary meeting on convocation of its President.

The decisions are made by consensus or failing this, in the majority of the members present. Each Member State has a voice.

CM meets in extraordinary meeting on convocation of the President or at the request of the 2/3 of its members

The President can, with each meeting, to invite any personality, sectorial minister or another person in charge, whose presence is considered to be relevant according to the agenda.

In the event of urgency, the President can use the consultation procedure in residence.

Paragraph 3: The Executive Secretariat

The executive Secretariat is charged:

to implement the decisions of CM; to prepare draft proposals and agreements which require the approval and recommendations of

CM; to prepare, identify and ensure planning, the coordination and the follow-up-evaluation of the

programs and projects relating to the realization of the Great Green Wall; to ensure the secretariat of CM; to discharge other functions which the CCEG and CM entrust to him.

The Agency is directed by an Executive Secretary (ES) named by the CCEG for a four (04) years term renewable.



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The appointment of the ES demands scientific management and experiences skills. It is selected on call to candidacies among the scientific and technical personalities of the State members, whose competence and experiment are proven.

The Executive Secretary (ES) is the legal representative of the Agency and is for this reason, in charge of the whole of the functions of administration, organization and management of the Agency. For this reason, the Executive Secretary:

Commands the budget; Hires and manages the personnel, signs agreements and conventions binding the Agency to the structures partners, implements the decisions of CM; prepares in close cooperation with the CTE, CM and the CCEG; Assures the secretariat of the CCEG and CM.

The Executive Secretariat is composed of the Cabinet of the Executive Secretary and three (03) operational Directions. The Cabinet is consisted of various competences and following structures:

Assistant of the Executive Secretary, Special Adviser in strategic planning and technical and financial co-operation, Unit of communication, marketing and plea, Unit of the Scientific and Technical Information system, Unit of the Legal Businesses, the Cell of Making of Markets, Unit of Internal audit and Control of management, Attachè of cabinet.

The operational Directions three (3) are structured in programs or services:

Works and Development Management (WDM), Works and Logistics Program (WLP), Local and Development Program (LDP), the Program: Evaluation of Impacts (I.E.(internal excitation)

Scientific and Technical department (STD), Planning Processing Program (PPP), Follow-up and Evaluation Operations Program (FEOP), Know-How and Management.

Administrative and Financial Management (AFD) Finances and the Partnership Department, Accounting Department, Human Resources and Administration Department.



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Paragraph 4: The Technical Committee of the Experts - TCE

The Technical Committee of experts (TCE) is a consultative body which has as spots to assist the Executive Secretariat, in particular in:

development of the action plan and the budget of the Agency to subject to approval CM; preparation of the sessions of CM and the CCEG; the examination of the contracts and agreements subjected to the Agency.

The TCE also delivers technical and scientific opinions on all questions which are subjected to him by the ES. It can also submit proposals to the ES. The CTE is composed of the following members:

persons in charge for the national structures of the Great Green Wall; Directors of the services charged with the forests; experts appointed by the States because of one by country; a Commission representative of the African Union; a representative of the NEPAD; a representative of the General Secretariat of CEN - SAD. The representatives at a rate of one per organization of the Organizations hereafter are also

members of the CTE: - the Permanent Committee of Inter States for Struggling Against Drought in the Sahel

(CILSS); - Central Africa Forest (COMIFAC); Authority Inter Governmental for Development (IGAD); - the Observatory of the Sahara and the Sahel (OSS).

The Technical Committee of the experts can associate, in an advisory capacity, persons or entities because of their technical skills as well as representatives of the technical and financial partners. The TCE meets at least once per annum and each time of need, on convocation of the ES. Paragraph 5: National structures of the Great Green Wall In the placement of the Great green Wall, the Agency is relayed on the level of each country by a national technical structure created with the mission of undertaking the realization of the national component of the Great Green Wall. In the framework of its activities, the national structure:

with the Agency a scheme of annual work proposes and the budget y related on the basis of Action plan Consolidated adopted by CM;

transmits to the Agency and the annual implementation report of the budget of the closed exercise;



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the technical staff supports and of administration of the Agency during his missions in the

Member State.

The top-level flowchart of the Panafrican Agency of the Great Green Wall is thus schematized



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Administrative chart of the PAGGW to work



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Paragraph 6: Framework of dialogue

In addition to the Technical Committee of the Experts, which is a consultative body of support, the Executive Secretary is also based in accordance with the rules of procedure of the Agency on the following structures of ad hoc dialogue:

the Committee of Recruitment, Evaluation and Advance (CREA);

the Platform of Partnership and Scientific, Technical and Financial Co-operation (PPCSTF)

the round Table of the backers.

The composition and the procedure of these structures of the framework of dialogue are specified in the Handbook of the procedures.

The institutional environment of the PAGGW as its organization is schematized thus as follows:

Figure 2: Institutional diagram of the Pan African Agency of the Great Green Wall



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Section 2: Pre required for a good operationnalisation of the handbook of the procedures

For better achievement of its missions, the Agency must:

- to set up ' a system which guarantees the transparency in its operation with an organization, flexible and flexible, pledge of a modern and effective management,

- to be based on a policy of very pointed communication, and to carry out it in a very flexible way,

- to face the double challenge of its environment like to its own organization and with the working tools which this present handbook of procedures gets.

It thus requires for instruments and means that only an organization based on an exclusively private mode of management can get to him.



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CHAPTER 3: CHARTS OF POST

Section 1: Executive Secretary

IDENTIFICATION SE: EXECUTIVE SECRETARY

SUPERVISION THE COUNCIL OF MINISTERS

The executive Secretary is a civil servant elected by the Conference of the Heads of State and Government.He is a scientific personality of great scale justifying of at least twenty years of professional experience and ten years with the head of national or international institutions

GENERAL MISSION OF THE STATION

- To ensure administrative and financial management and the legal representation of the Agency;- To take care under its authority of the interests of the Agency and the correct operation of the various structures of the Agency and of the attack of their specific objectives in the realization of the Great Green Wall.

SPECIFIC MISSIONS - to manage the whole of the functions of administration, organization and management of the Agency;- to represent the Agency in all the acts of the civil life and to be able to conclude the agreements or contracts approved by the Council of Ministers;- to be directing budget;- to charge with naming the personnel of the various categories of the Agency in accordance with the provisions of the handbook of procedures;- to choose the members of his cabinet;- to prepare and submit to the Council of Ministers the projects of rules of procedure, flow chart, action plan like that of and corresponding budget and any other project, in particular the construction program of work of buildings and creation of new structures;- to prepare in close cooperation with the Technical Committee of the Experts, the Conference of the Heads of State and Government and the Council of Ministers;- to ensure the Secretariat of the Conference of the Heads of State and Government and of the Council of Ministers and day before the implementation of the decisions and the application of any regulation and directing exits of these authorities;- to prepare and submit to the Council proposals likely to contribute to the correct operation and the radiation of the Agency and all proposals for an amendment of the statutory texts and all requests for adhesion of new members;- records the requests for adhesion of new members and to subject them to the examination the Council of Ministers and then to the approval of the Conference of the Heads of State and Government;- to convene the meetings of the Technical Committee of the Experts;- to discharge other functions which will entrust to him the Conference of the Heads of State and Government and the Council of Ministers.- to implement the decisions of CM;- to prepare, identify and ensure the coordination and the follow-up-evaluation of the programs and projects of the PAGGW- to order the budget;- to carry out the decisions of CM;- to ensure the secretariat of the CCEG and CM.

Last Update December 2010



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Section 2: Assistant of the Executive Secretary

Identification posts: Assistant of the Executive Secretary

Senior in rank Executive secretariat

Qualifications Assistant of high level Direction bilingual (English-French), holder of at least 5 years in a station similar to the level main road or international. Good presentation and good drafting in the two languages good competences in data processing

Mission of the Station To assist the Executive Secretary in the execution of the totality of its managerial function. at least: treatment of the mail, planning of audience, organization and management of and the displacement timetable of the ES

Specific attributions to assist the ES and to contribute to the correct operation of the Agency inter alia: - To seize the correspondences and reports/ratios, - To manage the communications of the ES, - To manage the mails "arrived" and "departure" of the ES, to manage the diary of the ES and its go;

to be used as interface enters the bodies, the Directions and the SE;

to organize and coordinate the information flow;

to ensure the good keeping of the secretariat

to organize the current meetings, the seminars, the workshops and the plenary ones;- to work out and present the synthesis of documents, files, and to manage the follow-up and the control of the translation of the documents, - to diffuse and transmit all the documents to the various participants, - to prepare notes of information and planning of the participants, - to be the interface enter the participants and the ES.

to prepare the meetings external and audiences of the Executive Secretary;

to assist the Executive Secretary in his contacts with outside;

to prepare the agendas and files for the meetings;

to attend the weekly meetings like with the special meetings;

to take notes and to write the conclusions of the meetings;

to make notes of synthesis to any other meeting to which it is invited;

to filter the visits and the phone calls;

to manage the logistics of the SE;

to classify the files, mails and documents according to a system which will have to be known and approved by the SE;

to make any proposal likely to improve administrative walk of the Agency;

to take care of the strict respect of the procedures of organization of the mails "mall, fax, express train, etc;

to hold informed the SE of all the urgent and significant questions, to communicate all the information necessary to him having a bond with the Agency;

to carry out any other task entrusted by the SE within the framework of its mission.

to be charged in relation to the cabinet attachè of the Section Travels of the SE;- to work out the flight plans to be subjected to the SE, - to carry out the reservations of flights (aller/retour), (operation to be carried out by courriel for transfer to the SE) - to print the E-tickets, - to inform the charts of loading, - to manage the shuttle (drivers, vehicles) of the departure of Ndjamena, for all the period of the mission and of return to Ndjamena, - to



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carry out the "check in" and "check out" in the hotels, - to control and follow planning of journeys of the ES.


Section 3: Administrative and Financial Manager

IDENTIFICATION: Administrative and Financial Manager

Supervision Executive secretary

Senior in rank Executive secretary

Competences

Mission of the Post

To have for general Mission to guarantee the good management of the Agency from a point of view countable, financial, legal and administrative, to take part directly in the strategic decisions and to alert the hierarchy on the potential risks, to coordinate the services under its supervision in particular: - Service of Finances and the Partnership, - Accounting Department, - Service of Human Resources and the Administration.

ATTRIBUTIONS FINANCIAL Accounts MISSION Department Control of - Report management: •To guarantee the reliability of the accounts of the Agency and the establishment of the financial documents and accountants in conformity with the legislation;

•To supervise the countable teams in their organization and the respect of the deadlines and the procedures;

•to make apply the countable standards selected; • to validate the tax choices with the auditors and the listeners;

• to supervise the control of management in its missions and the management of its priorities; • to lay down the principal orientations of controls and indicators to be set up, as well as the framework of the report intended for the executive Secretariat;

• to work out the budget of the Agency and the plan of implementation in conformity with the strategic choices;

• to supervise the preparation of the periodic situations (quarterly, monthly…);

• to define then to supervise the drafting of the comments concerning the administrative and financial results of the Agency.

Treasury - Credit control and bank relations

•To work out the plans of financing of the company and to validate the budgets of treasury which will make it possible to anticipate the needs for financings external in the short or medium term;

•To frame the treasurer in the follow-up of the position of treasury and the analysis of the variations noted compared to the forecasts;

•To evaluate the needs for financing of the company in support to the treasurer and to support the



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executive Secretary in the mobilization of the resources.

Audit

•To supervise the internal audit in charge of missions.

Identification of the Post: Administrative and Financial manager (CONTINUATION)

Tasks

MISSION ADMINISTRATIVE human Resources

• To supervise the administrative services of the personnel;

• To coordinate and support all the aspects of the process of recruitment and selection of the national personnel (including the development of the job analysis, the planning of recruitment, publication of the job offers and short listing, talks of selection and tests, calculations of wages and delivery of contracts, tax department…) in connection with the hierarchical persons in charge;

• To ensure the maintenance, protect and exact filing of all the files of the personnel of HR (for example contracts, the vacation, documents, wage history, etc.);

• To manage the relationships to the authorities’ representative of the paid ones: union representatives, work's council.

Provisioning – Purchases

•To supervise the service purchase in load of the centralization of the emissions of orders; • To support the operational ones in the negotiations with the suppliers.

Legal

• To manage and organize the sessions of the various authorities envisaged in the respect of the legal obligations;

• To coordinate the legal councils in the specific files; • To control legal engagements of the Agency by centralizing and validating the whole of the drawn up contracts.

Data processing

•To define the needs and means necessary to optimization of the management and information systems;

• To control the management tool installation of new.

General Services & Communication

• To negotiate the significant contracts of the central services such as telephony, the cleaning of the buildings, the office supplies…;

• To install management tools aiming at reducing the costs of the general services; • To manage work of restoration of the buildings;



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• To support the initiatives going in the direction to reinforce the Agency like instrument of the Strategy of construction of the GMV;

• To take part in the Promotion of the Agency near national authorities and international.


Section 4: Scientific and Technical Director

IDENTIFICATION OF THE POST: Scientific and Technical Director

SUPERVISION Executive secretary

SENIOR IN RANK Executive secretary

COMPETENCE

MISSION OF THE STATION To coordinate, ensure the correct management of the activities and the animation of the department, to supervise the studies and requests, to identify the partners and the sources of financing, to take care of the correct execution and fallen date of the activities of study, programming implementation of follow-up and evaluation in relation of the Operations of realization of the Large Green wall with the national structures, To initiate and take part in the coordination of the programmes and projects and the networks of groups of research sets of themes and scientific laboratories, to coordinate the services under its supervision in particular: - Service Studies, Planning and Programming, - Followed Service and Evaluation of the Operations, - Service Seeks and Management of the Knowledge.

SPECIFIC ATTRIBUTIONS to be the interface with the scientific and technical community;

to ensure a technological survey and practices ready to advance the programs of the Agency;

to identify the good practices in progress in the various countries and to contribute to their capitalization and their division;

to propose methods or tools (steps, technologies, proceeded…) ready to facilitate work and with better optimizing the resources; to take care of a first evaluation of feasibility and scientific and technical interest; to prepare a base of decisions to the attention of the executive Secretary; to ensure the follow-up of the adopted projects; to organize the ad hoc and statutory meetings; to prepare the reports to be presented at the SE; to prepare, take part in, the recruitment selection committees of the experts national, international, providing according to cases' and in the need; to take part in the mobilization of the resources and the assembly of public or private partnerships, in bond with the general policy of the Agency; to take part in the Promotion of the Agency near national authorities and international; to conclude from the high level partnerships with organizations of Research & Development; to support the



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initiatives going in the direction to reinforce the Agency as instrument of the Strategy of construction of the Agency; to ensure the prospecting for interventions or partnerships potential apart from the initial zone of the layout of the GGW.


Section 5: Director of the Development and the Works

CARD-INDEX OF POST: Director of the Development and the Works

Direction Direction of the Development and the Works


Mission of the Post To have for general mission the coordination of the integrated actions of development, the identification, the acquisition and the maintenance of logistics, the evaluation of the impact of the achievements and the participation in the strategic decisions, to coordinate the services under its supervision in particular: - Service Works and Logistics, - Service Local Development, - Cell of Evaluation of impacts.

Tasks to formulate a strategic Plan with objectives Quality, for the development of the integrated initiatives, including the structuring works and the logistics of support; to frame the appreciation of the impacts of the interventions; to develop a system of Follow-up - evaluation powerful, which integrates the activities of the national structures of the GMV; to optimize in a transverse way means of intervention, starting from logistic diagrams in coherence with the policy of the Agency; to prepare, Take part in, the recruitment selection committees of the experts national, international, providing according to cases' and in the need; to support the initiatives going in the direction to reinforce the Agency like instrument of the Strategy of construction of the GMV; to take part in the promotion of the Agency near national authorities and international; to take part in the mobilization of the resources and the assembly of public or private partnerships, in bond with the general policy of the Agency.




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Section 6: Adviser in Strategic Planning, Technical and Financial Co-operation

CARD-INDEX OFPOST: To advise in Strategic Planning, Technical and Financial Co-operation


Mission of the Station

Tasks to assist the Executive Secretary;

to carry out the specific technical missions which are entrusted to him;

to coordinate the activities of the cabinet of the SE;

to manage strategic planning, the co-operation projects and the sources and methods of mobilization of the resources.


Section 7: Person in charge of the Cell for the Legal Businesses

CARD-INDEX OF POST: Person in charge Cell for the Legal Businesses

Unit Unit of the Legal Businesses

Direction Cabinet Executive Secretariat

Senior in rank Executive Secretary

Mission of the Post

Tasks



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Section 8: Person in charge of the Cell of Communication, Marketing and Plea

CARD-INDEX OF POST: Person in charge of the Cell of Communication, Marketing and Plea

Unit Cell Communication, Marketing and Plea

Direction Cabinet Executive Secretariat


Mission of the Post

To lay down and implement the policy of communication, the strategy of plea and reinforcement of the capacities of the targets and the partners

Tasks to lay down, work out the policy of communication and plea of the Agency; to divide with the partners and users the mission and objectives of the Agency;

to analyze the existing practices and to make with the SE any suggestion aiming at improving the behavior of the actors implied in the activities of the Agency;

to promote the image, philosophy and the ideals which are at the base of the creation of the Agency;

to advise the SE on all the questions of communication;

to assume the function of plea and the activities of reinforcement of the capacities in direction of the targets and the partners of the Agency in particular national agencies;

to largely inform the potential partners on the orientations, awaited programs and results;

to define and implement a triennial programme of plea and reinforcement of the capacities of the national agencies;

to make share the programs and achievements of the Agency;

to be used as interface between the Agency and the press and to manage the communication events of the Agency;

to manage and feed the Web site of the Agency;

to publish and diffuse all the documents and reports/ratios of the Agency including the management reports;

to ensure the mobilization of strategic information the service of the policy and the activities of the Agency;

to take care of the good conservation of the documentary collections;

to take care of the effectiveness of the retrieval and the information diffusion;

to take care of the organization and the safeguarding of the funds of files; to take care of the safeguard of the intellectual inheritance of the Agency; to organize and manage documentary flows;

to capitalize the experiment and the know how at the Agency;

to coordinate the activities of the Center of Follow-up and Documentation; to lay down a policy of knowledge management;

to lay down the policy of information management of the Agency;

to define the objectives of the Follow-up and Resource centre;



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to coordinate the activities of day before;

to seek information on the appropriate investment (economic and commercial day before);

to locate and identify the potential investors by sector (day before marketing);

to supervise the activity of the foreign organizations of promotion of the investments (competing day before);

to formalize and synthesize information coming from varied sources: seminars, shows, conferences, missions, voyages and studies;

to make the follow-up of the activity with the various actors of the network of day before: partners of the Agency, consultants and embassies,

to develop the network;

to work out and feed the documentary Intranet;

to write notes of synthesis for the executive secretariat;

to be used as support to the heads of market;

to work out an annual report on the activities of information management.


Section 9: Person in charge of the Cell of Internal audit and Management Control

CARD-INDEX OF POST: Person in charge of the Cell of Internal audit and Management Control

Unit Cell of Internal audit and Control of Management

Direction Executive Secretariat Assistant


Mission of the Post To centralize the major stakes of the Agency.Its missions "of expression of insurance" relate to the evaluation of the whole of the processes, functions and operations of this one and more particularly on the processes of management of the risks, control and government of company.

Tasks to identify the "customers" of the audit and their waitings;

to define the objectives of the service of audit;

to work out a plan of audit:

to promote and ensure the long lasting of the Agency;

to take care of the good application of the handbook of procedures of the Agency and of its permanent actualization;

to take care of the safeguard of the credits of the Agency;

to take care of the respect of the destination of the funds allocated by the Member States and the backers in accordance with the conditions of the agreements of credit, conventions and draft-agreements;

to coordinate the development and the permanent follow-up of the annual budget of the Agency;

to set up and to animate an efficient device of decision-making aid for the Directorate-General (dashboard, reporting, alarm system, etc…) allowing measurement, the control and the improvement of the performances of management of the



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Agency;

to work out in a periodic way a report/ratio of control on the budgetary execution and the follow-up of the state of execution of the operational plans for the various projects; to ensure the availability and the reliability of the system of reporting of the executive secretariat;

coordinate development of the budget with Administrative and Financial Management in relation to the fascinating parts;

to ensure the financial reporting and the budgetary control of the whole of the activities.


Section 10: Person in charge of the Cell for Scientific and Technical Information system

CARD-INDEX OF POST: Person in charge of the Cell for Scientific and Technical Information system

Unit Cell Scientific and Technical Information system



Mission of the Post

Tasks




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Section 11: Person in charge of the Cell of Placing Open bids

CARD-INDEX OF POST: Person in charge of Cell of Placing Open bids

Unit Cell for placing open bids



Mission of the post To set up the function of making of the markets within the Agency

Tasks to set up the function of making of the markets for all the projects whose management is entrusted to him according to procedures' of the backer and provision of the Agreement of Credit;

to install the basic instruments of the making of the markets as well as the management tools of the markets of the Agency, of which the annual plan of making of the markets and its periodic update;

to install the basic instruments of the making of markets;

to develop mechanisms of follow-up of the execution of the contracts as well as procedures and practical necessary to the integrity of the system of making of the markets of which the system of grading;

to set up a simple system of management of the making of the markets including/understanding (i) the planning of the operations of making of the markets, (ii) the follow-up of advance, (iii) analysis of the variations between the achievements and the plan of making of the markets;

to take care of the good management of the invitations to tender in progress;

to ensure the respect of the procedures in the process of evaluation of the offers and received proposals;

to draw up all the management reports prescribed by the handbook of the procedures of acquisition of the company, but also any other report/ratio related to the making of the markets which the financial backers or the SE could ask.




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Section 12 : Assistant Secretary

CARD-INDEX OF POST: Assistant secretary



Mission of the Post

Tasks




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Section 13: Computer engineer

CARD-INDEX OF POST: Computer Specialist

Direction/Unit Cell of Scientific and technical Information system

Senior in rank Executive secretariat

Mission of the Post Computer Engineer has the role of setting up, of exploiting and of managing the system of data processing of the Agency, his equipment and the associated operating systems.

Tasks to set up, to exploit and manage the information system of the Agency, its equipment and other associated operating systems;

To build, manage and control the whole of the data-processing networks and telecommunications of the Agency;

to build and bring into service total architectures the software ones and communications;

to optimize and supervise the infrastructures installed;

to assist and advise the users in the field of the networks and the workstations;

to lay down and implement the policy of computer security of the Agency by the safeguard of the critical data;

to coordinate and support the branches of industry:Administration of the information systems, office automation Administration, Administration of the Systems and networks in the respect of the directives of the management of the Agency;

to ensure the technological policy of survey;

to ensure the preventive and curative maintenance data-processing equipment;

to develop the applications (Data bases);

to be the Administrator Data bases;

to manage the data-processing assistance of the users.




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CHAPTER 4: PROCEDURES OF REVISION OF THE HANDBOOK

Section 1: Schematization of the process of update of the Handbook

Proposal of writing up Periodical writing up

Decision of writing up made by the direction

Memorandum to the members of the

Distribution of writing ups committee in charge of

Drafting of new procedures or updating of the old

Pre-validation with the committee in charge of

Validation of the direction and authorization for

Updating of the physical and electronic medium

Training (if necessary) and evaluation in case of



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Section 2: Responsibilities and Principles

The "guard" of the handbook is the Internal Listener under the control of the Committee of Revision which includes/understands:

the Administrative and Financial Director,

the Special Adviser,

the Management Controller/internal Auditor of which ensures animation and the secretariat of it.

The Committee of revision is charged to take care:

with the good course of the various tasks concerning its update,

with its availability near the users (versions paper and electronics),

with the organization of the sessions of formation considered to be necessary,

With any other task relating to the handbook.

The ES and the Listener Intern only are authorized to have the files Word (modifiable versions) of the procedures;

Another version of the files is however preserved in a place made safe in accordance with the procedures of computer security and safety of the PAGGW.

AVAILABILITY OF THE HANDBOOK

The handbook is available under paper media (sorters with mobile layers) near the collaborators appointed by memorandum signed by the ES.

PERIODICITY OF THE UPDATES

The update of the handbooks is carried out once per annum;

This periodicity can however be modified on decision of the SE in the event of need:implementation of a new information system, reorganization, after consultation of the proposals put forth by the competent persons in charge;

The dates of beginning of the updates of the handbook are fixed by memorandum signed by the ES. The memorandum is addressed:

with the Internal Auditor;

with the Persons in charge for the various Directions;



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at the Committee of Revision.

PROPOSAL FOR AN UPDATE

Apart from the periodicity defined above, proposals for an update of the handbook are carried out as soon as they are wished by the above-mentioned persons in charge and are then transmitted to the Committee of Revision, via the AI/CG;

This last discusses and evaluates the relevance of the requests for update, validates their cogency and emits a memorandum justifying the update to the attention of the ES.

DECISION OF UPDATE IN CASE OF PROPOSAL FOR AN ACTUALIZATION

The decision of update falls within the competence of the ES. This last comes to a conclusion about the basis of the note mentioned before;

The ES emits then a memorandum informing of its decision and mentioning the cycles and under-cycles concerned.

Paragraph 1: Implementation and drafting of the procedures

DISTRIBUTION OF THE UPDATES:

The update of the procedures is entrusted to the Committee of Revision according to cycles' concerned.

DISTRIBUTION OF THE UPDATES: CYCLES AND UNDER-CYCLES

The distribution of the various cycles and under-cycles of the handbook will be specified by memorandum emitted by the SE.

DURATION OF THE UPDATES AND VALIDATION

A precise chronogram of update will be elaborate in bond with the Committee of Revision and will be joined to the above mentioned note. It will specify:

the time granted for the update of each under-cycle,

writers,

Persons in charge for the pre-validations and validations, need for their materialization on the paper media as well as the dates on which they must be carried out.

DRAFTING OF THE PROCEDURES



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The drafting of the procedures is carried out according to the standards and rules applied in the initial development of the handbooks (respect of the form, the punctuations, of the styles of drafting, the traceability…);

The drafting of the procedures obeys the safety requirements as regards access to information relating to the handbooks (cf responsibility for the handbooks).

INITIAL DRAFTING OF A NEW PROCEDURE

The procedures are written by the operators appointed under electronic format Word (virgin sheet) mentioning following points;

STAIN THEME

The cycle and the under-cycle The cycle and the under-cycle

The task to be carried out The Topic

The operator

The operative event of the task to be carried out

The task to be carried out

The date of the last update The date of the last update

MAKE-UP The setting forms some in the "final mould" (including the development of the synopses, the possible scans of the appendices, etc....) is carried out by the AI/CG. UPDATE OF AN EXISTING PROCEDURE The modifications can be carried out directly on the existing paper medium and to be transmitted to the Committee of Revision. BASIC RULES TO BE RESPECTED AS REGARDS PUNCTUATION Use of the models: The procedures will have to be written in the standard cards given by the Cabinet having prepared the handbook indicating the police forces in particular to be used; Chips: semicolon following a chip followed by another chip, spaces before the semicolon, not at the end of a series of chip, not at the end of a chip alone. Enumerations: comma at the end of an enumeration, not at the end of the enumeration. Time: use of safe infinitive in the cards approaching of the topics (principles, recalls…). RECALL ON SAFETY



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It is strictly interdict with the person designated to carry out working, to diffuse the files relating to the handbooks with any person other than the Committee of Revision, "keeper" of the handbook which will validate the final form.

VALIDATIONS Various stages of validations intervene before putting into circulation of procedures the modified or new procedures:

1. Drafting by the people designated by memorandum, 2. Tender of the first project at the Committee of Revision, 3. Integration of the corrections, 4. Validation before tender with the Director.

MATERIALIZATION OF THE VALIDATIONS AND AUTHORIZATION OF THE MANAGEMENT A visa of the writer and Committee of Revision must be related to the version subjected to the Executive Secretariat. The signature of the SE on the subjected cards attests its validation and authorizes the diffusion of the procedures of update. Paragraph 2: Update of the supports and information of the personnel The update of the various sorters is carried out by the AI/CG.A quality control of the effectivity of the update is carried out by the committee of Revision. UPDATE OF PDF FILES The replacement of the files is carried out by the AI/CG. Any former version is systematically destroyed. CONSERVATION OF THE WORD FILES Updated the Word files are preserved by the Executive Secretariat. A copy of the files is preserved in place made safe in accordance with the data-processing procedures and of safety of the PAGGW.

INFORMATION OF THE PERSONNEL A memorandum intended for the whole personnel informs about the reality of the update of the handbook.

Paragraph 3: Training A formation relating to the update can be held in the event of significant modification of the procedures. In this case the Committee of Revision will define the target public (personal to be trained)



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PART 2 - BUDGETARY CONTROL

CHAPTER 1: STATUTORY FRAMEWORK OF THE ELABORATION OF THE BUDGET

Section 1: Introduction

The Budget is the act of management by which are indexed the receipts and the one period expenditure given which is subjected, for approval, with CM. It is established according to the known results and must be available before the beginning of the exercise. In order to lead to a coherent budgetary system, it is imperative that:

the budgetary system must cover the totality of the activities of the PAGGW; the budget must allow a comparison in time and a bringing together between the forecasts and

achievements; the budget must elaborate on the basis of achievement of have passed and the evolution of the

environment. Budgeting by direction will be mainly used to ensure the cohesion of the budgetary unit. The estimated budgets which will be set up will result from the result of the process of planning concerted between the various directions of the PAGGW, according to a budgetary calendar validated by the ES. Section 2: principles of basic Budget The budgets are carried out on the basis of orientation of the Executive Secretariat. There are four great budgetary principles:

The principle of the yearly recurrence: A budget is voted for one year and is carried out during the year for which he was voted.

The principle of the unit: This principle wants that all the receipts and all the expenditure of a budget are reproduced on the same document.

The principle of the universality: This principle prohibits the assignment of receipts identified with given expenditure. In fact the receipts taken overall must be used to cover the loads in their globalization.

The principle of the balance in the budget: It is the prohibition of presentation of an unbalanced budget. The loads should never be higher than the awaited products.

During the development and implementation of the budget of the PAGGW, the four (04) other principles following must be observed:

the budgetary period of the PAGGW corresponds to the calendar year: January 1 at December 31.The effectiveness of the development process budgetary will depend on the quality of the planning of its activities in time;

the budget must integrate all the financings independently of their origins; the people in charge of the development of the budget must take into account the rules of

budgetary execution according to which: an expenditure can be committed only if it were envisaged with the budget, a budgetary going beyond is authorized only within the limits envisaged by the procedure of

revision of the budget.



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Activities envisaged during a financial year and not carried out at the end of this one can be renewed with the budget of the following exercise.

The budgetary proposals must be accompanied by the maximum of justifications. These justifications relate to a detailed description of the action, the specific objectives, the awaited results, the budget, the completion periods and the responsible person. Section 3: Preparation of the budget There are two types of budget, the operational budget and that of the investments. These two budgets are made according to a nomenclature specific to PAGGW. They are established each year according to the objectives of the Executive Secretariat and in the respect of the budgetary principles. Paragraph 1: Fixing of the objectives to be reached The objectives to be reached are laid down by the Executive Secretariat. The budget is based on realities of the preceding exercises all while being directed towards the objectives which the Executive Secretariat proposes to achieve and which it assigns in its various centers of costs and profits. The objectives of the exercise are laid down according to the results of the current year, of the financing and market trends, already available. In order to lead to comparisons in space and time, it is generally recommended not to change the presentation of the budget from one exercise to another. The procedure of development of the budget must also follow the process CPM hereafter:

(i) Objectives: starting from the general objective defined by the SE, each function must assign in its various centers of responsibility, of the qualified and specific objectives, quantified and measurable in time making it possible to carry out the general objective;

(ii) Action plans: it is a question here of indexing on the level of each centers of responsibility the

tasks to be realized to achieve the definite goals. These tasks must be programmed according to the calendar of their realization;

(iii) Means of actions: this stage constitutes the phase of budget estimate where the means are

implemented for the execution of the programs. These means of actions rise obviously from the indexed tasks and must be classified according to their nature (accounts of general ledger).

Paragraph 2:Preparatory study - Draft budgets The budget is drawn up on request of the AFD on the basis of forecast of the various directions according to the following calendar:

Mid-October (or the first next working day if it is about one public holiday):Transmission of the budgetary groundwork of preparation (operation and investments) and of the calendar by the AFD with the various directions and cells;

- End-October: Reception of the answers of the draft budgets by direction and cell; - Mid-November: Meeting of validation by the Executive Secretariat;



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- at the end of November: Synthesis of the documents corrected by the AFD, distribution by source of financing and establishment of the explanatory note.

Paragraph 3: Final budget The approval of the budget by CM must be made according to the following indicative calendar:

- 1e December: Reception of the draft budget sent by the SE; - December 15: Meeting of the Council for adoption of the budget. Approval of the budget and,

signature of the official report by the President of CM.

Paragraph 4: Basic tools for the budgetary preparation The budget is presented by countable account (load by nature), by center of costs and then consolidated by center of responsibilities. It obligatorily is subject to the rule of the balance in the budget. Section 4: Budgetary document The budgetary document is a collection of programming of the activities to be led during one annual period. It contains at least the following data: the justification of each activity; aims in view by the activity; awaited results of the execution of the activity; the description of the activity; the calendar of execution of the activity; the budget of the activity. These procedures are detailed in the pages which follow.



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CHAPTER 2: ELABORATION OF THE BUDGET

Under-cycle Development of the budget

Operator AFD

Try To prepare and diffuse the groundwork and the calendar of the elaboration of the budget

SUPPORTS OR GENERATING FACTS OF THE TASK:

At the latest in mid-October.

TASKS TO BE CARRIED OUT

to prepare a circular letter with the signature of the SE to be addressed to the various Directors and to Heads of Cells, containing the groundworks including one for operation and another for the investments and the calendar of the development of the budget validated by the SE;

to transmit the letter to the SE for signature;

to classify a copy of the letter signed by the SE and to make send to the various Directors and to Heads of Cells.



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Operator AFD

Try To convene the Committee budgetary


establishment of a Committee budgetary composed of the ES or its Representative, of the AFD, DDO, DST, and Unit To that and Controls Management;

circular letter addressed to the various Directors and to Heads of Cells.


to ask each Director and Head of Cell to prepare his budget, to establish the level of execution of the activities of the current year and to transmit information within thirteen (13) maximum day to him;

to convene for September 5 by written note or electronic way the whole of the direct collaborators by indicating the certified copies to a meeting for the evaluation of the draft budget;

to ask its Secretary to classify a copy of the written note or bearing mall convocation of the meeting.



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Operator Management Committee

Try To present the work programmes


groundwork;

written note or bearing mall convocation of the meeting;

day of meeting of the Management Committee.


to present, for each Direction and Cell, the technical level of execution of the activities and the investments in progress, projections for the remaining months of the financial year and actions or activities to be deferred;

to expose the difficulties encountered in the implementation of the activities and to bring the suggestions useful for the program to come;

to present, for each Direction and Cell, the work programme for the year to come;

at the end of the presentation, the Secretary of meeting draws up the statement of meeting which it makes sign with all the members, carries out copies for each one and classifies a copy of them.



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Operator AFD

Task To work out the PBA


work programmes of the Directors;

sectorial reports/ratios of execution;

minutes of meeting;

at the latest on September 8.


to carry out the synthesis of the corrected documents;

to draw up the explanatory note;

to work out the Annual Draft budget (PBA);

to preserve a specimen of the PBA for classification and to transmit a specimen to the SE for validation and signature.



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Under-cycle

Elaboration of the budget

Operator ES

Task To validate, sign and classify the PBA


annual draft budget;

annual progress report;

minutes of meeting;

at the latest on September 13.


to check that all the action plans were taken into account during the development of the Annual Draft budget;

to control if the projections made for the last months are relevant;

to transmit to the AFD for integration its observations, if it is necessary;

to sign the PBA and to turn over it to the AFD for classification in the file "ANNUAL BUDGET".



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CHAPTER 3: APPROVAL OF THE BUDGET

Within the PAGGW, the approval of the budget is competence of CM.

The general provisions relating to the composition, with the capacities and rules of operation of CM are described here before.



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CHAPTER 4: DATA ACQUISITION OF THE BUDGET

Under-cycle Data input of the budget

Operator AI/CG

Try To carry out the budget data input and control the data acquisition


Budget approved by CM;

minutes of meeting of CM.


to analyze the approved documents;

to carry out the annual budget data acquisition by using the SAGE program envisaged for this purpose.

to control and validate the data input of the budget;

to classify the budgetary documents approved as well as the official report of meeting of CM in the file "ANNUAL BUDGET".



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CHAPTER 5: EXECUTION AND BUDGETARY FOLLOW-UP

Under-cycle Execution and budgetary follow-up

Operator Controller of gestion/SE

Try To engage the expenditure


Request for purchase, need for supplies, work or services validated by the Director of department.


to check the existence of the budget allocation;

to transmit the request for purchase aimed to the Executive Secretariat for authorization, if the credit is always available;

so not the request is rejected, to notify the rejection with the petitioning agent by a justified letter and to preserve a copy of the notification of rejection;

to authorize the expenditure by the ES;

to transmit the request for purchase authorized to the AFM.



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Operator AFD/Assistante AFD

Try To carry out the expenditure


Request for purchase authorized by the ES.


to start the procedure of acquisition by establishing the "purchase order" or "Draft contract" on the basis of official report of final attribution;

to transmit the files to the SE for signature;

to transmit the document of order signed by the assistant of the SE to the supplier;

to carry out the seizure of engagement in the SAGE module.



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Operator Management auditor

Task To follow the budget


deal or contract;

specifications;

terms of references;

consultation or tender documents;

purchase order;

invoice....


to follow the implementation of the budget thanks to the received documents of the AFD (gone or contract, schedule of conditions, terms of references, consultation or tender documents Purchase order, invoice…);

to analyze every month, the rates of execution and to transmit to all the Directors those concerning their direction;

to approach the various persons in charge to have the justification of the possible variations and to draw up the quarterly report/ratio of budgetary follow-up making, inter alia, mentions of the variations and their justification.



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CHAPTER 6: PROCESS OF REAJUSTEMENT OF THE BUDGET

Section 1: General provisions

The readjusted budgets are communicated to the executive staff of the budget under the same conditions as during the elaboration.

There are two (02) modes of budgetary readjustments:

- the budgetary refitting,

- the budgetary revision.

Paragraph 1: the budgetary refitting

The budgetary refitting consists with a reassignment of the resources of a budgetary heading to another in the same budgetary heading.

The SE is the person entitled to carry out a budgetary refitting between the headings.

Paragraph 2: The Budgetary revision

Insofar as the budget rests on forecasts of activities and costs in the short and medium term, its execution can lead to the release of differences between the forecasts and the achievements according to the situations met.

A budgetary analysis is made each end of month by the Management auditor in order to release the differences between the achievements and the forecasts of the quarter. The analysis and the explanation of these variations can lead to revisions to rehabilitate the costs with the activities to be carried out.

The budgetary revision is carried out normally by CM. However, it can delegate its powers to the ES ready to ensure this revision, in particular, in an emergency context. This delegation is granted the SE until height of 20% of the annual budget.

The AAGMV can also profit in the course of exercise from specific subsidies from a partner, in this case it is held to proceed to a budgetary revision.



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Under-cycle Refitting and revision of the budget

Operator AFD

Task To request a budgetary readjustment


order rejected for reasons of "not inscription" to the budget;

going beyond of the budget allocated at certain stations.


to make the budgetary request for readjustment by specifying the budget headings to provide and those to reduce;

to date and sign the request for readjustment;

to transmit the request to the SE for approval.

NB: The budgetary request for readjustment is approved by the ES.



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Operator ES/President of CM

Task To approve or refuse the application


Budgetary request for readjustment established by the AFD


to check the cogency of the request and to ask an opinion if need be to the Management auditor;

if it is about a budgetary request for refitting interns:

to approve the request and to charge the file to the Management auditor for readjustment or;

to refuse the application and to charge the file to the AFD by notifying the rejection;

if it is about a request for revision:

to approve or refuse the application if the amount does not exceed 20% of the annual budget;

if not, to subject the request to CM for approval.



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Operator ES

Try To charge the file


approved or rejected request;

opinion of the President of CM.


if the request is rejected by the ES or the President of CM according to case's, to charge the file to the AFD by notifying the rejection;

if the request is approved by the ES and the President of CM, to charge the file to the AFD for taking into account and readjustment of the budget.



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Operator AFD

Task To readjust the budget


approved request.


to refit the budget or to carry out the extension of certain budget headings in accordance with the decision of the proper authorities;

to transmit a copy of the budget readjusted to the CG for seizure of the modifications;

to classify the approved request, the budget readjusted in the file "ANNUAL BUDGET".



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PART 3 - MANAGEMENT OF THE PURCHASES

CHAPTER 1: APPLICABLE PROVISIONS AND RULES

Section 1: Preamble The management part of the purchases presents the procedures of provisioning and invitations to tender. It states the responsibilities for provisioning, gives the directives of planning, the methods and the thresholds of provisioning, the invitations to tender, the orientations for the evaluation and the attribution of the open bids. The responsibility for the purchases within the Agency concerns the Person in charge of the Cell for placing open bids (RPM).For this reason, he is also responsible for the following tasks:

the establishment of the public notice about the placing of the open bids and its publication; the holding of the secretariat of the commission of the takeover bid; the support to the various services for the operations of placing open bids; the execution and the holding of the dashboards on the times of implementation of the various

stages of the procedures of placing of the open bids and implementation of the calendars of execution of the open bids.

The policies and procedures of provisioning of the Agency are in agreement with the international standards and guarantee to it the necessary transparency and the effectiveness. Section 2: Principles and rules of placing open bids the general principles of making of the following markets are applicable, whatever the level necessary for the procedure: Competition is necessary to select the assignee at the best cost, the transparency in the methods in order to guarantee equity enters the tenderers, The celerity of the process of the placing of open bids in order to delays in the execution of the activities. the people involved in the placing of takeover bids subject themselves to the deontological principles according to the selection of the assignees of contracts of the PAGGW, in order to offer the same chances to the suppliers, engineering and design departments and consultants taking part in the calls for tender:

independence and impartiality, transparency and effectiveness, integrity and duty of reserve.



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Except special exemption, no acquisition of good or service is possible as long as the budget is not envisaged or is not revised.

Section 3: Commission of the Public contract, body of placing open bid invitations The commission of placing open bids is in charge of taking care of the quality of the files of placing of bid invitations as well of good functioning of the procedures of opening of the folds, evaluation of the offers and attribution of the contracts. It is made up:

· of the AFM (Chairman of the commission); · of the Person in charge for the Cell of Placing Open Bids; · of the Director or Head of Service on the initiative of the request for purchase; · of the Internal Auditor and the Management Comptroller; · of the Legal adviser, · of the Special Adviser.

Minute is drawn up during the meetings of the commission. The particular observations emanating from its members are inserted in the minute, at their request. On a proposal from its chairman, the commission of placing open bids can appoint a technical committee of study and evaluation of the offers. The technical committee gives to the commission the elements of analysis and evaluation of the offers or it can designate any expert chosen according to his particular competences and the nature of the services subject of the bid to take part in its work with advisory voice. Section 4: Methods and Thresholds of Placing Bid Invitation Method of placing takeover bids depends on the nature of the expenditure and the foreseeable amount of the expenditure.

· The methods of placing open bids envisaged are: · public invitation to tender (PIT); · the restricted invitation to tender (RIT):Restricted consultation); · the price and request for information (PRI); · the direct negotiation (DN).

Paragraph 1:the Public invitation to tender The invitation to tender is known as open when any candidate can give an offer.It constitutes the mode of placing of the takeover bids by principle.

·



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Paragraph 2: the restricted Invitation to tender (restricted Consultation) The restricted invitation to tender is addressed only to the candidates who are directly invited by the PAGGW if the thresholds are lower than 3.000.000 F CFA (supplies and other services) or 5.000.000 FCFA (intellectual services and work). Paragraph 3: Request for information and price The price and request for information is a procedure which can be applied by the PAGGW in the following cases:

PATTERN OF CONTRACT ATI PREDICTABLE AMOUNT OF THE CONTRACT LOWER THAN

Works 50.000.000 F.CFA

Services and Current Supplies 30.000.000 F.CFA

Intellectual Services 30.000.000 F.CFA

The number of companies solicited simultaneously in writing can not be inferior than five (5). Paragraph 4: Direct Agreement Takeover bids are said by "direct negotiation" when the PAGGW directly starts the discussions which appear useful to it with the candidates and attributes the contract to the candidate whom it selected. The selected candidate must give his agreement to be subjected to a specific control of the cost prices during the execution of the services.The agreement specifies the obligations of transmission of financial and countable information to which it will be subjected in order to allow this control. The procedure of placing of open bid through direct negotiation can be applied, only in the three (3) following cases: for the constructional works contracts, supplies or service considered as secrecies or whose

execution must be accompanied by particular measures of safety when the protection of the higher interest of the Agency requires it;

for the contracts intended to meet needs which, for reasons related to holding of a right of exclusiveness, cannot be satisfied that by a given co-contracting party;

for supplies, services or work which supplements those having been the subject of a first contract carried out by the same holder, in the condition which the initial open bid was passed according to the procedure of invitation to tender. Or that the complementary contract relates to supplies, services or work which does not appear in the contract initially concluded but which became necessary, following a circumstance unforeseen and external to the parties, and that these supplies, services or work cannot be economically or technically separated from the main



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contract. The cumulated amount of the complementary contracts should not exceed a third of

the value of the principal tender, endorsements included

DESCRIPTION BY PRIVATE CONTRACT EXECUTIF SECRETARIAT CEO CM

WORKS FROM 0 TO 5 000 000 FROM 5 000 000 TO 50 000 000 BEYOND 50 000 000

INTELLECTUAL SERVICES

FROM 0 TO 5 000 000 FROM 5 000 000 TO 30 000 000 BEYOND 30 000 000

SUPPLIES AND OTHER SERVICES

FROM 0 TO 3 000 000 FROM 3 000 000 TO 30 000 000

Three (3) proforma Invoices Price and request for information with at least five (5) candidates

Public invitation to tender OR

Restricted Invitation to tender at least three (3) candidates:

��the contracts for which the imperious necessity resulting from unpredictable circumstances

for the contracting authority is not compatible with the times required by the procedures of

invitation to tender, and in particular to deal with situations urgently pressing concerning

a natural or technological disaster;

��the contracts which gave place to an unfruitful invitation to tender;

�� constructional works contracts supplies or services which is carried out only by way of research, tests, experimentation or adjustment;

��the contracts which the contracting authority must make carry out in the place of

the failing holders and at their expenses and risks.

DIRECT AGREEMENT:

��for the constructional works contracts, supplies or service considered as secrecies or whose execution must be accompanied

by particular measures of safety when the protection of the higher interest of the State requires it;

��for the contracts intended to meet needs which, for reasons holding with the detention of a right of exclusiveness, cannot be satisfied that

by a given contracting party;

��for supplies, services or work which supplements those having been the subject of a first market carried out by the same holder,

in the condition that the initial contract was passed according to the procedure of invitation to tender which the complementary contract concerns

supplies, services or work which does not appear in the contract initially concluded but which became



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SYNTHESIS OF THE APPLICABLE METHODS OF MAKING ACCORDING TO THRESHOLDS'

CHAPTER 2: ELABORATION OF THE PLAN OF PLACING TAKEOVER BIDS Section 1: Foreword From August of year N, the Administrative and Financial Manager (AFM) convenes the Directors or the persons in charge for the various cells to a meeting, to mark the beginning of the elaboration of the plan of placing of the open bids and program of work. Paragraph 1 Elaboration of the plan of placing takeover bids Within each direction, the person in charge convenes and presides over the negotiation meetings with his collaborators. The actions envisaged must indicate clearly:

objectives of the direction; the necessary financial means to the successful achievement of the objectives; conditions of achievement; the responsibilities which are attached to them. expiries of achievement with indication of a calendar and putting in place of control (key

dates).

The person in charge carries out the synthesis then and communicates the plan of placing for the Cell of Placing Open Bids. Paragraph 2 Synthesis of the plan of placing of the open bids of the project The person in charge of placing open bids carries out the synthesis of the various plans of making to establish the plan which it subjects to the SE. The person in charge of placing open bids convenes as many times as necessary, the persons in charge for the directions and officers projects to validate the annual plan of making of the markets, at the latest at the end of December of year N. The procedures of acquisition of placing of open bids are detailed in the pages which follow.

necessary, following a circumstance

unforeseen and external with the parts, and that these supplies, services or work cannot economically or technically be separated from the main

contract.

The cumulated amount of the complementary contracts should not exceed a third of the value of the main tender,

endorsements included



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Under cycle Elaboration of placing of open bids

Operator Person in charge named per direction

Task To work out the plan

SUPPORTS GENERATING FACTS OF THE TASKS

Plan of take over bides


From September from N year each director or responsible delegated of PAGGW has to his colleges to prepare a take over bide plan

The take over bide plan is elaborated for each activities for must precise :

Orientation plan;

Titles of service (studies, works, supplies)

The estimated amount;

The objectives

Results awaiting;

Plan of take over bides is then transmitted to RPM



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Under cycle Elaboration of placing of open bids

Operator Responsible of Unit in Charge of taking over bides

Task To consolidate take bids plan


Take over bid plan

General agreement of take over bide

TASK TO CARRY OUT

Responsible of Unit in Charge of taking over bides must on his part consolidate the partial plans received from the responsible designated by the Management,

The plan must order wise defined the detail plan of all steps of process of the take over bids by specifying the preventing days of all key steps;

The take over bids plan is ended over to the Executive Secretary and to all other Directors.



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Under cycle Setting up and invoice plan

Operator Responsible nominated by the Direction

Task To control the take over bids


The take over bids plan

TASK TO CARRY OUT

- To take over bids plan and to be sure of the correct form according to its own activities

- Check namely that:

- - all activities within an invoice plan are focussed on scheduled activities

- Topics of service are clear enough

- Overseen dates of steps are all defined;

- Scheduled steps are defined;

- The total of amount of estimated are related to the amount which is provided by the agreement scheduled on budget of Agency of Great Green Wall

- Scheduled services are attached to finance categories adequately

- Facing to errors, the responsible brings the necessary modifications to the take over bids plan and transmits to it the ES by keeping one copy



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Under cycle Elaborating the take over bids plan

Operator ES

Task To homologate and adopt the take over bids plan

SUPPORTS OR GENERATING FACTS OF THE TASKS

The take over bids plan verified

TASK TO CARRY OUT

- When receiving an invoice plan, the Es writes on the agenda of next meeting of the coordination for the study of invoice plan;

- During that meeting which i lead by by the ES and the appointed responsible, the plans are discussed and checked individually then globally;

- The following controls are done:

- Indicated date limits respect the closing date of activities programs and projects of courses:

- Scheduled services are likely elected and attached to finance categories adequately

- ;

- The consolidated amount of all plans are closed focussed on the scheduled amount provided in the budget

- At the end of the meeting, the responsible of the take over bids plan proceeds to bring necessary modifications and sends to ES the final version

- He is the last one to be sure of all modifications done according to the coordination meeting

- Where there are no mistakes, the responsible transmits a copy of plans to AFD.

- NB: The ES can call meeting as mush as for studying necessary plans till the agreement between parties, knowing that the date limits is fixed in November of the N year.



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Operator ES/RPM

Task To type and broadcast the plan


The take over bids plan


- The responsible proceeds by typing invoice plan,

- He prints invoice plan and submits to the AFD

- AFD assures that the plan is correctly typed

- When there are errors, the AFD brings back it for correction

- Where ther is non mistake, the ES process by broadcasting the invoice plan for all direction and department of the Agency



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Operator RPM

Task To up date of the take over bids plan


Take over bids plan approved an up dated


- DURING THE STARTED of the take over bids, the responsible up dates the plan to gather data of parties “realisations” of the system



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CHAPTER 3: INVITATION TO TENDER

The types of making of the contracts envisaged are: - invitation to tender (AOO); - invitation to tender restricted (written consultation) (AOR); - price and request for information (DRP); - request for 3 proforma invoices.

· · Section 1: Invitation to tender The process of the invitation to tender is composed of the following stages:

- elaboration of the invitation tender documents - publication of the tender - reception of application - opening of the file of evaluation - decision to take over bids pla - signature and approval

Paragraph 1: Development of the tender documents From the plan of making of the markets, the RPM works out its tender documents while emphasizing as exactly as possible the terms of reference (natural, extended from the needs to satisfy).The supplies, services or work which is the subject of the markets must meet these needs exclusively. If necessary, it can request the collaboration of engineering departments or experts qualified on the matter.The principal characteristics of the supplies, services or work are specified in the schedule of conditions.They must make reference to standards or specifications approved or international standards.Any exemption from this principle is considered null. Finally the schedules of conditions determine the conditions under which the markets are carried out. They include/understand the general and particular documents following:

1. books of the general administrative clauses (CCAG) fixing the applicable administrative provisions;

1. books of the general technical specifications fixing the applicable conditions and technical specifications primarily;

2. books of special regulations fixing the administrative and technical clauses particular;



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3. the price schedule and plans (if it is necessary).

4 – the dispatch note of prices and plan (in case needed)

Paragraph 2:Publication - Launching

After the development of the documents tender with competition, the Agency will procèdera with the insertion of the opinion of public call for tender at least in a newspaper daily with great pulling in each Member State, and if necessary by way of posting. This opinion will be established according to a standard model corresponding to the nature of the market.

The dematerialization of the publications is also valid. Thus, the invitation to tender can also be the subject of a complementary publicity by electronic way.

The file of call for tender can be delivered with the tenderers, in a place indicated in the advertisement, either free, or in financial conditions. In the event of payment of expenses for the withdrawal of the file, the amount should not exceed the loads related with its clothes industry.

Paragraph 3: Reception of the tenders

The folds containing the offers can be sent by electronic mail or by mail service public or deprived against acknowledgement of delivery is deposited against discharge on the level of the agency or its competent representative. The reception of the offers must give place to a recording in the order of their arrival by affixing on each envelope a sequence number, the date and the hour of reception.The folds must remain sealed until the moment of the opening. It is as advisable to retain as the payment of the invitation to tender authorizes the handing-over of the offers at the beginning of the public meeting of opening of the folds.

Paragraph 4: Opening of the folds - Evaluation of the offers

Opening of the folds

Any offer received after the limiting date and hour of handing-over of the offers is declared except time, is drawn aside and returned to the candidate without to have been open.The Agency addresses convocation to the Members of the Commission of the open bids one week preceding the date by opening of the folds. The Commission, in the presence of the candidates or their representatives who wish to be present, opens the envelopes containing the offers.

The names of the candidates, the amounts of the offers, the reductions or the possible handing-over, the presence or the absence of the guarantee of offer and all other parts considered to be useful are read aloud. This information is consigned in an official report of the meeting of opening of the folds which is countersigned by all the people present and is published. This official report is given thereafter to all the candidates or their representatives.



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Evaluation The Commission carries out a preliminary examination initially in order to determine if the candidatures are admissible and are accompanied by the obligatory parts. The none admitted offers are rejected.The commission checks then if the offers are in conformity with the conditions and specification standards. Finally the commission proposes with the SE, the attribution of the market to the candidate who presents the evaluated offer best saying which is given on the basis of technical quality of the proposal, of the price and if necessary, other criteria such as the cost of implementation, the completion period, the calendar of payment. Paragraph 5: Decision of attribution of the market The decision of the ES relating to the proposal for an attribution must intervene in the three (3) working days which follow that of the decision of the commission of the markets. As soon as it approved the proposal for an attribution other candidates are advised rejection of their offers and the provisional letter of allotment is published. Paragraph 6:Signature and approval of the Market The RPM prepares the project of market in the name of the selected candidate and transmits to him for signature within fifteen minimum day following the publication of the letter of allotment.The signed markets are subjected to the approval of the authorized signatories concerned, according to the fixed thresholds. After approval the market is notified to the assignee of the market, except contrary provisions in the market, the date of notification constitutes the starting point of the completion periods of execution of the market.In the fifteen (15) days following the notification of the market, the AAGMV publishes a letter of final allotment. Section 2:Written consultation (Restricted Invitation to tender) The AAGMV addresses, an invitation letter accompanied by the file of call for tender and complementary documents, if necessary, with at least three (3) candidates presenting the best profiles in the data base of the suppliers.However other suppliers not appearing in the base can be selected, if that is justified and after authorization of the SE It invites them to present an offer relating to this invitation. The letter of consultation comprises at least:.

A the address of the service with whose the file of call for tender and the documents complementary can be required;

B. the date limits to present this request as well as the amount and the modes of payment; C. the sum, possibly, which must be versed to obtain these documents; D. the date of reception of the offers and the address to which they are transmitted; E. the detailed indication of the documents to join to justify capacities to be tendered.

The offers given by the candidates are opened by the qualified commission of the markets in public and the contract is awarded as as regards invitation to tender.



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Section 3:Price and request for information

The price and request for information is a procedure which can be applied by the AAGMV in the following cases:

TYPE OF WALK FORESEEABLE AMOUNT INCLUDING ALL TAXES OF CONTRACT INFERIEUR A

Work 50.000.000 Francs CFA

Services and current supplies 30.000.000 Francs CFA

Intellectual services 30.000.000 Francs CFA

In these cases, the AAGMV:

has.

chooses freely the methods of publicity adapted to the market and requests simultaneously in writing prices near at least five suppliers by defining the nature of the required services and by referring to standards;

B. selects the suppliers presenting the best profiles in the data base of the suppliers. However other suppliers not appearing in this base can be selected, if that is justified and after authorization of the SE;

C. must make sure that the candidates have the capacity to carry out the market, including legally speaking;

D. awards the contract to the candidate presenting the evaluated offer best saying and writes an official report of attribution.

The markets concerned give place to written contracts of free form.



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Section 4:Ask Performa invoices

The request for proforma invoices is a procedure which can be applied by the AAGMV in the following cases:

TYPE OF WALK FORESEEABLE AMOUNT INCLUDING ALL TAXES OF MARKET INFERIEUR A

Work 5.000.000 Francs CFA

Services and current supplies 3.000.000 Francs CFA

Intellectual services 5.000.000 Francs CFA

The markets concerned can be exempted of written form and to give place to payment on memories or invoices.



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CHAPTER 4: SIMPLIFIED PROCEDURE OF PURCHASE

Under-cycle Simplified procedure

Operator Applicant/Responsible for the requesting department

Task To express the need

SUPPORTS OR GENERATING OF THE TASK

card of expression.


the applicant draws up a card of expression of needs mentioning:

the date,

its name and its first name,

the service to which it belongs,

the description of the goods and/or services requested,

quantity,

possible observations,

the card transmits to its Person in charge for service.

the Person in charge for the requesting department:

the utility of the expressed need checks;

the availability of the appropriations checks;

sign the card of expression of needs;

the card of expression of needs transmits signed to the RPM



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Under Cycle Simplified procedure

Operator RPM

Task To prepare request for purchase

SUPPORTS OR GENERATING FACTS OF THE TASK

request for purchase.


the RPM

- consults the suppliers or people receiving benefits for a proposal for a price;

- fills the request of purchase according to with the lowest offer;

- consults the single supplier, if it is necessary, for a proposal for a price;

- transmits the request for purchase, the requests for pro forma invoices for the 3 suppliers and the answers obtained to the CG.



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Operator Management auditor

Task To check request for purchase

SUPPORT OR GENERATING FACT OF THE TAKS

bundle.


the Management auditor:

- the request for purchase in the event of favourable opinion aims at;

- the request for purchase transmits aimed to the DG;

In the event of rejection,

O a card of observation transmitted to the RPM establishes.

the SE

- appreciates the appropriateness of the expenditure and sign or rejects the DA

if the request is accepted,

O transmit to the RPM;

in the event of rejection,




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Operator RPM

Try Establishment of the purchase order


bundle.


the RPM:

- carries out the checks necessary;

- the request for purchase aims at, if it is necessary;

- on the basis of request for purchase a purchase order establishes (appendix), in five specimens.The purchase order comprises the following information:

the date;

the code supplier;

the name of the supplier;

the place of delivery;

the number of the request for purchase;

the object of the order (description of the nature of the purchase and its destination)

articles or services required (designation, service, quantity, unit price, amount);

the grand total of each order in figures and letters;

references of engagement.



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- the number of the purchase order mentions on the request for purchase;

- the purchase order transmits aimed to the DAF.


Operator AFD

Try To aim at the purchase order

SUPPORT OR FACT GENERATOR OF THE SPOT

Bundle.


the AFD:

- checks that the purchase order comprises all the information;

- the purchase order aims at and affixes there its seal:

O to check the charge of the restrictive accounts on the BC;

O Certificate of financial availability by its signature;

if the BC is verified,

O the BC transmits to the Management auditor;

in the event of rejection,




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Operator CG

Task To validate purchase order

SUPPORT OR GENERATING FACTS OF THE SPOT

Purchase order.


The Management controller :

- checks that the purchase order is in conformity at the request of purchase and comprises all the information necessary;

If the BC is approved,

- the purchase order aims at and affixes its seal;

- the purchase order transmits to executive secretariat CEO for signature.


a card of observation transmitted to the RPM establishes.



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Operator Executive secretariat CEO

Task To sign purchase order


Wad.


Executive Secretariat CEO

the coherence of the bundle checks;

If the BC is signed,

the BC transmits to the RPM;


a card of observation transmitted to the management auditor establishes.



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Operator person in charge for the provisioning

Try Control system of the purchase order

SUPPORT OR GENERATING FACTS OF THE TASKS

Wad.


The RPM:

- the original of the purchase order transmits and a copy to the secretary for recording in the "mail departure" and sending with the supplier;

- guard a specimen of the purchase order in the notebook;

- a copy is transmitted to the person in charge for the requesting department by file of transmission.



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CHAPTER 5: REFERENCEMENT OF THE SUPPLIERS

Under-cycle Referencing of the suppliers

Under-under-cycle Invitation of the suppliers

Operator AFD

Try To prepare the text

SUPPORTS(S) OR GENERATING FACTS OF THE TASK:

Agreement of the SE (internal memo).


To prepare the text of the publication inviting the suppliers to address to the AAGMV an application.The text will specify the limiting date of deposit of the file as well as the principal elements to be produced by the supplier in order to study the application:

- Branch of industry,

- Products and/or services offered,

- References (services already provided for the branch of industry concerned, plates, booklets…),

- Administrative co-ordinates and parts (bank account number, NIF…),

- Etc…

NB:the necessary elements must make it possible to inform the various fields of the electronic file of the suppliers.

To transmit the text of publication to the SE for validation.



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Operator AFD

Task To retain the bodies of press


Announce of press validated by the ES (visa and "good for publication").


To collect the proposals of the various bodies of press according to the adequate procedure;

To study the proposals and to select at least three of them (03);

To make validate the choice by the SE;

To establish the purchase orders (BC), to control them and sign them then to make them sign with the SE (NB:the BC will have to indicate that one good-with-to draw (BEATS) must be transmitted for validation by the AAGMV before publication);

To preserve a copy of each purchase order and to classify it in the corresponding file;

To transmit the elements necessary to the bodies of presses selected (text of the advertisement and purchase orders).



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Operator RPM

Try To follow the publications

SUPPORTS(S) OR FACTS GENERATORS OF THE TASK:

Selected bodies of press

Text of the advertisement and transmitted BC;

Receipt BEATS.


To validate and make validate in the DAF each BEAT (the modifications necessary are related to BEATS which is turned over to the body of press until obtaining BEATS final);

To turn over BEATS it final with the mention good for publication with each body of press (visa + date);

As of publication, to carry out two (02) photocopies of the publications, of to classify one in the file corresponding and to join the other to the bundle (pro forma invoice, copy of the BC;BEATS) in waiting of the reception of the final invoice.



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Under-under-cycle Update of the suppliers

Operator AFD

Try To sort the received requests


Received applications


To sort the suppliers by branch of industry and to classify the applications alphabetically in shirts indicating the branches of industry;

To give an opinion on each demand for writing an internal memo which will be fastened with each request after dialogue with the experts internal trades;

To transmit the files to the SE by means of a memo of synthesis.



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Operator ES

Task To validate the requests


Applications treated by the AFD (memo of opinion of the AFD);


To study the whole of the requests;

To grant or refuse the applications by taking account of the opinion of the AFD.The decision will be indicated on the memo prepared by the AFD;

To turn over the files annotated to the AFD.



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Operator AFD

Try To sort the requests and to transmit


Treated applications


To separate the approved requests and the not approved requests and to classify them in files (carrying the indication of the branch of industry) by branch of industry and;

To transmit the files to the RPM for information of the electronic file and assignment of a code supplier.

NB: the AFD transmits at the same time as the files the list of the branches of industry and the related codes.



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.Under-cycle Referencing of the suppliers


Operator RPM

Try To inform the electronic file of the suppliers

SUPPORTS(S) OR GENERATING FACTS OF THE TASK: Files of approvals transmitted by the AFD.


To assign a code to each approved supplier and to register it in an electronic file by taking care to inform the following fields:

- Code (Figure 1 for work, quantifies 2 for the goods and equipment, figure 3 for the services other than studies, figure 4 for the studies/three letters for the branch of industry/two digits for the month of approval/two digits for the year of approval/the first three letters of the name of the supplier),

- Name of the supplier, - Name of the director, - Name of the contact, - Address, - LP, - Telephone, cellular, fax, e-mail, - Branch of industry, - Provided products or services, - Principal references, - Year of experiment numbers, - Tax identification number, - Methods of invoicing and payment, - Banking references, - Others (supplier already known, etc…).

.



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Operator RPM

Task To inform the electronic file of the suppliers


Files of approvals transmitted by the AFM


To assign a code to the not approved suppliers and to register them in an electronic file by taking care to inform the same fields and by indicating the reason for the rejection;

To answer each request by mail (signed by the AFM) by specifying the action pursuant which was taken;For the approved suppliers, to ask so that the parts not joined in the initial request be transmitted within eight (08) day.Each response will be annexed at the request of approval corresponding and classified with this one in the file;

To make sure that each physical file includes/understands the required requests, parts, the opinions given by the AFD and the final decision of the SE and the mails informing the suppliers.

Case of modifying information:geographical modification of situation of a supplier, general conditions of sale, rendered service…

To inform the electronic file as of transmission of information by the ROF/AO.



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Operator AI

Task To control


Files transmitted by AFM;

Electronic file of the suppliers transmitted by the RPM


To control the adequacy of the file and the physical files;

To control the correct attribution of the code supplier;

To make carry if need be the modifications which are essential on the RPM and control their correct integration.

NB: unexpected controls can be carried out by the Internal audit in the course of year.



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PART 4 - MANAGEMENT OF THE FIXED ASSETS AND THE VALUES

CHAPTER 1:PREAMBLE

Section 1: Objective of the procedure, principles and speakers

Objective

The procedure aims to describe the principles and rules relating to the countable extra management of the fixed assets and values acquired within the framework of the implementation of the activities of the Agency.

The procedure applies to the fixed assets and values such as:buildings, materials, cartridges, sorters, oars of paper, etc.

Key principles

Any movement of the fixed assets and values is materialized in the exit and input register.

the Accountant is held to inform the AFD of any consumption which it would consider abusive. In this direction, it informs the register of exits of the office supplies, for example, of objective (paper ream given for such or such report/ratio, pens given for the organization of a seminar, etc).

The DAF carries out evaluations of average consumption periodically enabling him to ensure itself of a rational use of the office supplies. It produces a memo which it addresses to the SE for information (a copy of the memo is preserved by this last in the file envisaged for this purpose).

Section 2: Conservation of the office supplies

The office supplies are stored and preserved in a store or a cupboard duly secured whose key is held by the Accountant.

Any possible loss of keys is immediately announced to the Assistant of the SE which holds the double.

All new key is given against discharge on a document envisaged for this purpose. The AFD then estimates the need or not change of the lock.



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CHAPTER 2: INVENTORY CONTROL

Section 1:Management of the entries

Objective

Stocks constitute the second category of the body elements of the inheritance of the Agency.By stock, it is necessary to hear:

- Small equipment,

- Fuel charts or goods,

- Office supplies.

The procedure aims to describe:

- The methods extra accountancy of management of the values of the Agency.

- Reception and the recording of the stock entries of the values.



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Reception of the Order

OPERATORS TASKS SUPPORTS TIMES OBSERVATIONS

Accountant To take delivery of the orders To proceed to the counting of the articles and the bringing together of the latter with the official report (statement) of delivery and the purchase order to ensure itself of the adequacy of the delivery and the order before the stock entry To discharge on the delivery order (BL) to materialize the reception by mentioning the date, the reserves on the possible quantities not received To make precede the signature by the mention "received it...." To supplement the input register in stocks and to sign it To store the articles under key in the store/the cupboard envisaged for this purpose To preserve the original purchase order as well as the BL handed over a copy of the purchase order as well as the BL discharged to the accountant.

Times: As of reception Support: Purchase order BL



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Section 2: Management of the exits

Objective of the procedure

The procedure consists in describing the process of internal provisioning of the personnel of stock such as the office supplies

Treatment of the exits

OPERATORS TASKS SUPPORTS TIMES

OBSERVATIONS

Applicant To fill the good with exit (BS) while specifying:

its identity the date of the request the reference and the designation of the articles requested quantity requested for each article the motivation of the request (organization of a seminar, exhaustion of the preceding cartridge…) To sign the good left To transmit the good of exit duly supplemented and signed to the Accountant.

Times: In the event of Support need: Good of exit

Accountant To ensure itself of the conformity of the request; To check if the required elements exist in Classer stock the original of the good of exit of supply and to transmit a copy to the accountant

Times: As of reception Support: Good of exit duly informed, Card of stocks

- File the original purchase outgoings of suppliers

Verify and date the demand by mentioning accord, supply the goods commanded to applicant against this charge on file and command order Verify the purchase order Make inquiring the follow up stock

Verify and date the demand by mentioning” not available” and motivate the refusal on the order. Study of the adequate procedure purchase and inform the applicant of inexistence in stock of good order.



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and hand over copy to accountant

OPERATORS SPOTS SUPPORTS TIMES OBSERVATIONS

Accountant To aim at its turn the good left To note the exit on the card of stock to secure of rationality the exits stock To alert the DAF in the event of abusive consumption To classify the copy of the good of exit and the card of stock in the sorter "LEFT OFFICE SUPPLIES".

Times: As of reception Support: Good of exit dument aimed and dated, Monitoring sheet of stock

Section 3: Physical inventory


Accountant To establish the physical planning of inventory To transmit planning to the DAF for validation

Times: At the fallen period Support: Planning of inventory

AFD To validate and aim at planning inventory To transmit planning to the Assistant of the SE

Times: As of reception Support: Planning of inventory

ES Assistant x To diffuse the planning of inventory (one week before the date of inventory) near the people concerned

Times: As of reception Support: Planning of inventory

Countable DAF/ To transmit the cards of inventory to all the team Support: Card-index inventory

Equip with inventory

To classify the supplies by nature To carry out the physical counting of the articles To defer the quantities counted, with the ball point pen on the cards inventory To indicate any defect or anomaly if required noted (e) on stocks inventoried To draw up a statement of physical inventory (in two (02) specimens) To make aim at the statement by all the members of the team Justifies the inventory the possible variations handed over a copy of the

Times: At the fallen period Support: Cards of inventory, physical statement of inventory



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statement to the AFD which, if need be, draws up a note on the variations to the attention of the ES


Accountant To pass the writings regularization To classify the documents in the sorter "INVENTORY OF STOCKS"

Time: As of reception Support: States of inventories of stocks (initial and final), Delivery orders of order Goods of exit, State of consumption, statement of inventory Notes on the variations

NB: the Accountant managing of stock belongs to the team of inventory, like any other person designated by the AFD.



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CHAPTER 3: MANAGEMENT OF THE VEHICULES AND FUEL

Section 1: Management of the vehicles

Assignment of the vehicles

The automobile park of the Agency is in particular made up:

- vehicle of the ES,

- vehicles of the Directors,

- vehicles of In charge Principal of Programs and Heads of department

- of a liking vehicle.

Rules of use

The vehicles of the Agency cannot be used:

- neither at competitive ends or other races, nor with a lucrative aim;

- by a person under the influence of alcohol or any other substance affecting the conscience;

- by a person other than that with which conveys it was affected;

- by a person who does not possess the necessary driving licence.

Each travelling material must have a complete administrative file (automobile license, insurance, label, technical visit, temporary admission…) and will be managed by a driver and only one which will have to deal with its maintenance and declarations of the possible problems in the AFD or the ES.

Maintenance of the vehicles

Each vehicle has a notebook of maintenance provided by the manufacture; all the interventions carried out by the person receiving benefits in charge trickle must be consigned there. Each Driver must in relation to the Accountant take care that all the invoices relating to maintenance are:

1. addressed to the Agency;

2. correctly assigned to the countable level;

3. in adequacy with information appearing in the notebook of the vehicle.



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Drivers take care daily of the correct operation of the vehicles:

Concerning the engine

- To frequently control the level of oil, at least once per week;

- To carry out draining taking into account the recommendations appearing in the note of the manufacturers for each vehicle

Concerning the body

- Daily cleaning

- This one must be maintained:a regular and thorough washing must be made each week or with the return of voyage.

Safety requirements

The Drivers and other users of vehicles are held to comply with the following rules as regards use of the vehicles:

1. The vehicles must circulate with all their papers in rule and on board;

2. The port of the belt of safety for the passengers is obligatory;

3. The insurance policy must be checked regularly;

4. The driver must take care to have his driving licence with him before driving a car of the Agency.

Section 2: Management of the fuel

Quarterly fuel equipment

In accordance with the procedures of the Ministries for the Foreign Affairs of the State of the headquarters, the Agency provides materials monthly according to custom regulation such as:



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Any additional consumption must be justified and validated by the AFD and the ES (in comparison with the work programme).

Acquisition of charts or fuel goods


Accountant To launch the request for quotation near the supplier, To take delivery of the proforma invoice, To constitute the file of exemption of VAT to be addressed to the Ministry for Foreign Affairs.The file is composed of:- the verbal note addressed to the Ministry for Foreign Affairs, - the list of the automobile park - the proforma invoice of the supplier To take delivery of the title exemption To establish the Purchase order to the profit of the supplier retained by specifying the number of desired charts

Times: Threshold of provisioning reaches Support: Ask for quotation, Dossier of exemption of VAT, Note verbal addressed to Ministry for Foreign Affairs, List automobile park, Pro forma invoice, BC, Titre of exemption

AFD To control and sign the Purchase order of the supplier

Times: As of reception Purchase order Support

Accountant To obtain the final invoice and to transmit it to Management Taxes and Fields for visa. To transmit the documents to the supplier and to file a copy

To take delivery of the fuel charts in accordance with under procedure "E.3 Reception of the goods, services,

Times: As of reception Support final Invoices, fuel Cards, Bordereau of reception of the charts, Monitoring sheet of the inventory turnovers, Demand of payment.

VEHICULES A NUMBER OF LITERS OF FUEL PER QUARTER

Convey personal SE 350 liters

Official vehicle 350 liters

Convey liking 400 liters



108


equipment and work" of the handbook of the purchases and to aim at the BL In the absence of anomalies, to store the charts or goods fuel To draw up a card of the follow-up of the inventory turnovers To make the request for payment in favour of the supplier and to transmit the documents (pro forma invoice, purchase order, requires payment) to the Accountant

Accountant To control the final invoice and to aim it To inform the Countable Part of Charge (P.I.C) To establish the cheque and to transmit the documents to the AFD

Times: As of reception Support PEAK, Final Invoice, Cheque

AFM To control the invoice and to sign the cheque To affix "to pay good" on the invoice and the request for payment then to transmit the whole to the ES

Times: As of reception Support: Final invoice


ES To control the invoice and the amount of the cheque To sign the cheque To transmit the cheque to the Assistant of the ES

Times: As of the reception Support Cheque

Assistant of the ES To make a copy of the cheque Record the cheque in the book envisaged for this purpose To transmit the cheque to the supplier retained against discharge on the book and the copy of the cheque

Times: As of reception Support Copies cheque

Request for fuel

OPERATORS TASK SUPPORTS TIMES OBSERVATIONS

Driver To make the demand for fuel indicating the mileage posted at the time of the last request, new posted mileage, the quantity requested and the quantity granted

Times: After exhaustion of the equipment, re-order level Support: Ask of fuel



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To sign the request fuel

To transmit the demand for fuel duly signed, if necessary with the Accountant.

Accountant To check that the pilot's remark of the vehicle well is filled and signed

To check the agreement between the demand for fuel and the requirements by carburizing envisaged

Countersign the fuel request in order to materialize

To hand over the ticket or fuel vouchers of the Driver against discharge on the notebook of follow-up of the charts

Times: As of reception Support: Ask of fuel Pilot's remark Order of Carnet mission of follow-up of the charts

Driver To fill the tank with the vehicle

To give the receipt of the station to the Accountant

Times: As of reception Support: Fuel receipt


Accountant To fill the monitoring sheet with fuel indicating:

- the detail of the fuel entries - the level of consumption per vehicle - the detail of the exits fuel To transmit the monitoring sheet of fuel to the AFD for approval

Times: As of reception Support: Containing hydrocarbon monitoring sheet

AFM To aim at the monitoring sheet of the fuel to materialize approval


Accountant To classify the monitoring sheet of fuel aimed


Keeping of the log book



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The procedure aims to allow the control of the use of the vehicle and its consumption of fuel. It must be applied by all the drivers and for all the vehicles of the Agency.


Driver Before each traffic: To note the date of traffic To register its name on the card as well as the object of displacement To register the quantity of fuel taken To raise mileage of departure A end of displacement: To register on the pilot's remark of the vehicle the mileage of arrival; To sign the pilot's remark and to give it in the vehicle

Times: With each displacement of the vehicle Support: Pilot's remark of the vehicle

OPERATORS TASKS MEDIUMS

TIME LIMITS

OBSERVATIONS

Accountant To make sure of the steadiness of the logbook.

To check the consumption of fuel in comparison with the previous tickets of consumption

To draw up for each series of controls an internal memo, to date it, to sign it and transmit it to the AFM

To keep a copy of the internal memo

Times :

To carry out each end of month an unexpected way of controls in addition to monthly controls.

Support:

log book of the vehicle.

NB: The AFM and the ES carry out unexpected controls monthly in order to be ensured of the good management of the book keeping.



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CHAPITRE 4: MANAGEMENT OF CAPITAL ASSETS

Section 1: Management of entries

Preamble

The procedure is approved to all capital asset acquired and received by the Agency (the Equipment, office equipment, transport materials etc.)

The codification of the assets of the agency must be carried out as follow:

X

X

XX

X

X

X

X

X

X

XX

Rang (order number in the under category)

Code of acquisition year (ex. 01/2010)

Under category code(ex: Arm chair, chair)

Beneficiary code (ex: ES/AFD)

Localization code (according to local plan for example)

Keys :

ES Executive Secretary

DAF Administrative and Financial director

AC Attached of cabinet

DDO Director of the Development and Works



112


Etc.



113


Individual card of immobilization

OPERATORS

STAINS

SUPPORTS

DELAYS

OBSERVATIONS

Accountant To establish for every immobilization, an individual card including,: - the number of the card, - the designation of the immobilization, - the collective account of the immobilization, - the code of the immobilization, - the date of acquirement, - the source of financing, - the supplier's identification, - the date of setting in service, - the amount, - the rate of amortization, - the affectation, - the site (final recipient).

To sign the individual card of immobilisation et to transmit it, accompanied by the invoice, in the AFD for control and approval,

Délais :

Since receipt

Support :

Invoice

Card of immobilization

AFD To verify that the parameters of the immobilization (nature, code, etc.) are correctly établis et to transmit the card to the Accountant for modification the case échéant

To countersign the individual card of immobilization and to transmit her as well as the invoice to the HIMSELF for approval.

Delay :Since receipt

Support :

Invoice Card of immobilization

ES To control to aim the individual card of immobilization then

To transmit the individual card of immobilization aim and the invoice to the accountant by hierarchical way

Delay : Since receipt

Support :

Invoice Card

Accountant To put up to date the file of the immobilizations To classify the individual card of immobilization

approved in the stopwatch « IMMOBILISATIONS ».

Delay:

Since receipt

Support :

Software of the agency Stopwatch ASSETS



114




115


Identification of immobilization

OPERATOR

DUTIES

SUPPORTS DELAYS

OBSERVATIONS Accountant Countersign the immobilization individual

card index

SE

To control and seal the immobilization individual card index,

Transmit the immobilization individual card index sealed and the bill to account through official channels.

Delay : Since reception Support: Immobilization card index

Accountant Update the immobilization card index File the immobilization individual

approved in “IMMOBILIZATION” filing.


Accountant Identify each immobilization depending on whether it codification by means of a label appended on this one(in a place allowing the preservation of the label);

Set up the immobilization listing; Acquit on the list each official occupying

or local in which are assigned immobilizations;

Transmit other copy to the Administrative and Finance Director (AFD) for preservation.


AFD Validate the immobilization list; Preserve one copy of the list in the

“IMMOBILIZATION” file.


Put up the duly sealed list in the concerning office.

Delay : As soon as reception Support: Immobilization card index

NB: the list must be permanently updated and sealed by the concerning groups. In the event of assignment of a new immobilization in the office, the old putting up list is replaced by the new one and a copy is enclosed to “IMMOBILIZATION” file. Section 2: Management of Outgoing Preamble

The process applies to any immobilization items of the Agency:



116


a) The definitive outgoings: reformed items or given way by the Agency(Equipments, furniture of office, transportation items, etc) which must be related in the log book of AFD and;

b) Provisional outgoings: cash of reparation, missions, loans.

Census of immobilizations

The commission of census is formed: 1. Of Deal (Passation) Specialist; 2. A representation of Development and Work Director 3. Account 4. Of every employee of the Agency appointed by the SE

OPERATORS

DUTIES

SUPPORTS DELAY

REMARKS Commission of census

Take census of immobilizations and those to reform

Checking the immobilization’s concerning conditions

Checking the acquisition date and the use during of immobilization concerning

Mention the Net Value Account(NVA) Set up a Minute of immobilization reform Sign the MINUTE of reform (any Commission of

census members), Transmit the MINUTE of reform to AFD

Delay : According to the fix date by the AFD after stocktaking immobilizations and in the year (at the least 31th January of the following year) Support: Card index of census

NB: the MINUTE of reform must indicate the acquisition date, the reason of reform and the Net Account Value of immobilizations.

Validation of the Minute of reform

OPERATORS DUTIES

SUPPORTS DELAY

REMARKS AFD Validate the MINUTE of reform or, emit the

remarks and transmit to the Commission of Census for modification and validation.

Sign the MINUTE of validated reform and transmit to Executive Secretary(SE)

Delay: Since reception Support: MINUTE of reform



117




118


OPERATORS DUTIES SUPPORTS DELAY

REMARKS SE Approve the MINUTE of reform of

immobilizations Sign the MINUTE of reform Transmit the MINTE of reform to AFD

Delay: Since reception Support: MINUTE of reform

AFD Record the MINUTE of reform Delay: As soon as reception Support: MINUTE of reform

Validation of outgoings card index (form)

OPERATORS

DUTIES

SUPPORTS DELAY

REMARKS Accountant Set up for each immobilization, a outgoing form indicate the

following parameter : Immobilization code Designation of immobilization Date of acquisition Outgoing date Net Account Value The reason (disposal or scrap) Etc.

Delay: Since receipt Support: MINUTE of validation outgoing form

AFD Sign immobilization outgoing forms Transmit the MINUTE of validation reform and

immobilization outgoings forms to SE for visa

Delay : Since establishment of the immobilization outgoing form Support:MINUTE of validation of outgoing form

SE Sign the immobilizations outgoings forms Delay: Since receipt Support: MINUTE of validation outgoing form

Accountant File the outgoings forms, the MINUTE of validation and MINUTE of reform in “IMMOBILIZATIONS” file

Update, if necessary, lists of immobilizations of different offices and locals, doing acquit the different part concerning in the lists and keeping a dating copy in

Delay:Since receipt Support: MINUTE of validation outgoing form



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"IMMOBILIZATIONS” file

OPERATORS

DUTIES

SUPPORTS DELAY

REMARKS Accountant Count immobilizations outgoings Delay:

Since reception Support: MINUTE of reform

Provisional immobilization outgoings

The provisional outgoing of any immobilization must be materialized by a provisional outgoing card index duly update and signed by the concerning parts and enclosed to the immobilization file.

Event during of outgoing exceed three (03) months, the list of the office or local concerning should be update.

A loan of immobilization do not must be carried out by the Agency that in the exceptional case and require the agreement of SE materialize by a memo stipulate out and in date. In fact that any damage caused to concerning immobilization will be to the responsibility of beneficiary who assumes the reparation costs, condition discounted or replace.

Section 3: Physical inventory of immobilizations

Preamble

The process applies to any immobile items acquired by the Agency (Equipments, furniture’s office, transportation materials, etc.)

A physical inventory of immobilizations must be making up any year.

NB: the inventory team is constituted the same one the commission of census of:

1. The Deal Specialist 2. A representation of the Development and Work Manager 3. Accountant 4. any employee of the Agency point out by the Executive Secretary.



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Inventory planning

OPERATORS

DUTIES

SUPPORTS DELAY

REMARKS Accountant set up the inventory planning showing :

dates and hours of the inventory the nature of immobilizations to inventory Make up the inventory team The Head of inventory team

Transmit the planning to AFD for visa

Delay: Every six (06) months Support: Planning of immobilizations inventory

AFD Sign the planning et transmit to SE for visa

Visa of inventory planning

OPERATORS

DUTIES

SUPPORTS DELAY

REMARKS SE Acquaint of planning and doing modifications

which be essential Sign the planning of the inventory and transmit it

to the accountant to spread

Delay: Since reception Support: Immobilization Inventory planning

Accountant Spread the inventory planning beside of concerning responsible for acknowledgement receive

Transmit a copy: To SE To AFD To head of inventory team

Inform members of inventory team and transmit the inventory forms to them to inform about it. Indicating the list of immobilization to inventory (which must to do appear the reference and the designation of each immobilization)

Delay : Since reception Support: Immobilization inventory planning Inventory form Transmission Schedule

Inventory team

Proceed to the count of immobilizations Take back counted quantities with ballpoint pen

on the inventories forms Indicate if necessary all defects or anomalies

reporting on inventories forms Sign the inventories forms duly informing and

transmit them to the head of team designate by

Delay: Expiry date (day of inventory) Support: In the list of inventory program detail, Inventory form



121


the SE. to inform

OPERATORS

DUTIES

SUPPORTS DELAYS

REMARKS Head of inventory team

To make sure that inventories forms are correctly informed and sign

Make sure that inventories forms are dialed Edit the list of immobilizations in duplicates Transmit the synthesis situation and the

immobilizations list to the AFD for the data processing

Delays: After the inventory Support: From the inventory forms duly informing and centralizing

AFD Proceed to the connection between the theoretical and immobilization forms and physical inventory

Taking note in the significant gap case Transmit the inventory situation and, the relative

note of gap to SE for visa if in necessary within three (03) days.

Delay: Since reception Support: Immobilizations forms Inventory MINUTE

ES Acquaint with the transmitting elements In the event of gap not prove taking the necessary

measure to best sustained and/or a decision and write a memo in this meaning(duly date and sign)

Sign and date the inventory situation Transmit the originals to Accountant through

channels for accountancy

Delay: Since reception Support: The inventory situation signed by the AFD, and the relative note of gap if necessary

Count the regularity approved Update the immobilizations forms File the inventory situation (and the memo if

necessary) in the “INVENTORIES IMMOBILIZATIONS” filing.

Delay : Since reception Support : On the inventories situation basic approved by the SE.



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CHAPTER 5: THE MANAGEMENT SUPPORTS

Panafrican Agency of the Green Wall (AAGGW) P.O 447, N’Djamena TCHAD

Phone: + 235 22 52 20 99, Cell. +235 62 31 47 06 Abdoudia.orange.sn, site: WWW.gtandemurailleverte.org

Date ……………….

PURCHASE ORDER N°…………………

Buyer ………………………………………………………

Expensive group:………………………………………….

Supplier’s Name:………………………………………………………………………………

Supplier’s address:…………………………………………………… ……………………..

Number Unit Description Unit price Total

Under total HT Sales Tax (18%) Total

The present purchase order is fixed to the amount of:………………………….………………

……………………………………………………………………………………………….…………………………………………………………………………………………………….

NB: Please to enclose the original invoice.



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The Executive Secretary



124




PAYMENT ORDER

Name ………………………………… Document n°…………………………………

Document ……………………………………………………………………………………

Mount(in numeral)…………………………Date ……………../………………/………….

(In full).………………………………………………………………………………………..

Method of payment:

Check Transfer Cash

Number:

Account Bank/cash desk Credit Remarks

Account Beneficiary Debit Expiration date

AFD Executive Secretary



125



Phone: + 235 22 52 20 99, Cell. +235 62 31 47 06 Abdoudia.orange.sn, site: WWW.grandemurailleverte.org

Product nature: ……………………………………………………………………………….

Size unit: ……………………………………………………………………………………

Date Reference Document In Out Stock Balance total

ACCOUNTANT SIGNATURE DATE

AFD SIGNATURE DATE

CARD INDEX MODEL



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OUTGOING PURCHASE MODEL

Request employee:………………………………………………………………………………………

Date: …………………………………………………………………………………………

Reference Designation Number Remarks

EMPLOYEE SIGNATURE DATE:

SPM SIGNATURE DATE:

ACCOUNTANT SIGNATURE DATE:



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IMMOBILZATION PERSONAL MODEL CARD INDEX

Card index number:…………………………………………………………………………….

Date:…………………………………………………………………………………………….

Code: …………………………………………………………………….. Designation : ……………………………………………………………………. Collective count: ……………………………………………………………………… Acquisition date: ……………………………………………………………………… Financial source : ……………………………………………………………………… Supplier identity : ………………………………………………………………………. Mount : ……………………………………………………………………… Pay off rate: ……………………………………………………………………… Using date : ………………………………………………………………………. Site : ………………………………………………………………………. Allocation : ……………………………………………………………………….

Signatures

AFD: ACCOUNTANT

ES



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IMMOBILIZATION OUTGOING MODEL CARD INDEX

Card index number:…………………………………………………………………………….

Date:…………………………………………………………………………………………….

Code: ……………………………………………………………………. Designation ……………………………………………………………………. Collective count ……………………………………………………………………. Acquisition date …………………………………………………………………….. Financial source …………………………………………………………………….. Outgoing date …………………………………………………………………….. Net Account Value ……………………………………………………………………. Outgoing motive ……………………………………………………………………..

Signatures

AFD

ES



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IMMOBILIZATION INVENTORY MODEL CARD INDEX

Date : ………………………………………………………

Form n°:……………………………………………………

Place: ……………………………………………………..

Name and surname of Head of team:……………………

Order n° Code Designation Mount Condition Remarks 1 (1) 2 3

(1) N: new; B: good; D: defective, H: Out service

Signatures

Inventory team



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MONTHLY SUSTAINED MODEL CARD INDEX AND FUEL CONSUMPTION

IN PUT

DEPART STOCK (1)

PURCHASE OF THE PERIOD (2)

PURCHASE 1:

PURCHASE 2:

TOTAL INPUT

OUTGOING:

VEHICLE 1:

VEHICLE 2:

VEHICLE 3:

TOTAL OUTGOING

STOCK END OF MONTH = A – B:

DATE/SIGNATURE OF ACCOUNTANT

DATE/SIGNATURE OF AFD



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DATE/SIGNATURE OF EXECUTIVE SECRETARY



SUPPLIER PAYMENT REQUEST MODEL

N’Djamena,

To Ms …………….

Object: supplier payment

Ref: Banking count…………………………………………….

Sirs Executive and Administrative and Financial Director,

Referring to Deal/purchase n°……………………… of ……………………………..about the ………………………………………………., we transmit to you enclose the ad oc document for the supplier payment:

Purchase n°…/AN of …/…/2011 amount of ……………FCFA Backing copy n° /05 amount of …………………………………….. Deal copy n°……/FM of ……2011 Copy of MUNITE provisional reception of ………………………. Delivery note ………………………………………………………………….

As well as, please would you proceed check payment by finance debit ……………………………, amount of ……………………………….FCFA



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Sincerely

Signature

Name and support



SUSTAINED STOCK MODEL OF FUEL MOVEMENT

Kind of product:………………………………………………………………………………

Size unit: ……………………………………………………………………………………….

Date Reference Document In put Out put Stock AFD agreement/approval

Sold report

SIGNATURE OF ACCOUNTANT DATE

SIGNATURE OF DAF DATE



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PART 5: MANAGEMENT OF MAIL AND DOCUMENTATION

CHAPTER 1: PREAMBLE

Section 1: principle

They are created “In put” register and “out put” register to:

The normal mails The Confidential mails The Account documents The Offering deal and others

The mails movement can doing in mailing file (parapheur) (physical mail). With that

in mind, there is different mailing file (parapheur):

CONTENT AND TITLE OF MAILING FILE

IN PUT MAIL OUT PUT MAIL

Normal mail Classic mail Other in put mail not include in the

following types Memos

1

1

Confidential mail Mail sealing “confidential”

1 1

Account mail Purchase Payment Others accounts documents

1

1

Dial offers Information require and prices Others price’s offer

1 1

And/or electronically mail way is according to duly proceed validated (e mails, etc…).



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Section 2: signatures principle

The Executive Secretary are (or his delegate) able alone to sign out mails and memos.

Section 3: post office box

The Agency gets ready a post office box and report by the driver every morning.



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CHAPTER 2: NORMAL MAIL

Section 1: Procedure Application

The procedure applies for any normal mail. It is about mails :

Office box Put to the Agency In fax Express mail E mails (if necessary)

Section 2: Normal “Input” mail

1 – Registration of mail

About the mail:

OPERATOR DUTY DELAY SUPPORTS

Executive Secretary Assistant

To Acknowledge receive the mail To acquit if necessary the mail/ or the present

register putting the Agency signature and seal by the interested

Register the mail in the “Input” ledge mail of Agency to mention:

The Arrival date The Arrival time The order number The reference number mail Names and address of sender The object Encloses number with mail The eventual remarks Put the receive seal on each one and complete three first heading: Order number Arrival date Arrival time Addressee Following up (Imputation )

Delay: Since the in mail Support: Mail Mail register Arrival



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Make a copy of mail and file in document “Arrival mail” And transmit the mail to ES.



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About fax and E mails:

The procedure showed above applies. The E-mails are printed out.

2. Attributable mail

OPERATOR DUTIES DELAYS / SUPPORT

ES Folder the mail Complete the seal heading of acknowledge

“following reserve” to charge the salaried employee mails involving its instructions

Retransmit the mail in the folder to the Assistant for instructions execution (arrange the apply draft, of a note, transmission to the addressee…)

Delay: Since the mail arrival Support: On the in put mail basic

3 – Dispatching of mail after imputation

OPERATOR DUTY DELAYS/ SUPPORTS

Executive Secretary Assistant

Transmit the mail to the concerned person Or prepare the apply mail if instructions are

given in this way by the Secretary

Delay: Since mail arrival Support: On the in put mail basis

Section 3: Normal mail “departure”

1. Preamble

The DEPARTURE MAIL may be from different nature:

Correspondence - Colleagues - Members of Experts Technical Committee - Members countries - To an organism/ partner organization - To a supplier - Etc.



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Any project of correspondence submitted to the signature of the SE must be above all validated by the author with the basis folder.

2. Receipt and / or fax and mail typing draft

OPERATOR DUTY DELAYS /SUPPORTS Secretary Type the mail/fax draft and if the

mail/fax is submit under electronic format carry out in the shape of applicable model

Edit the mail/fax draft and/or transmit the draft to the interested to validation.

Delay: Since arrival mail Support: On the in put mail basis

3 – Validation of the mail and fax draft

OPERATOR DUTY DELAYS /SUPPORTS Initiative Insure of graphic charter respect of

the Agency and because that the compulsory mention had being do.

Validate the mail/fax draft typed/processed :

There is not remarks: return the draft to the SE Assistant

Otherwise: doing the modifications are impressive.

Delay: Since Arrival mail Support: On the in put mail basis

4 - Transmission to the SE Assistant

OPERATOR DUTY DELAYS/SUPPORTS Secretary Transmit the mail/fax draft to the SE

Assistant Delays: Since Arrival mail Support: draft of mail or fax



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5 – Record of the arrival mail and fax

OPERATOR

DUTY DELAYS/SUPPORTS

ES Assistant Record the mail/fax in the register DEPARTURE MAIL specifying namely:

Order number N° of reference Number of enclosure/document Departure date Departure time Addressee Object Observations

Delays: Since arrival mail Support: draft of mail or fax

6 - Signature of the departure mail and fax

OPERATOR DUTY DELAYS/SUPPORTS ES Controlling the content of the mail and ask

if necessary to the complementary explanation to the initiative(to refer to the basis file)

Give the modification if necessary which it is essential by the Assistant and sign the mail and return to the Assistant.


7 – Transmission of departure mail/fax

For the mails

OPERATOR

DUTY DELAYS/SUPPORTS

To do two (02) copies of the mail signed of which a (01) for ordering in the stopwatch « departure mail» and a (01) for ordering in the file concerned by the initiative person,

against discharge (seal and date of receipt) in the register « Departure Mail » or to the Driver for deposit to the post office (if the mail must be mailed) against discharge in the register « Correspondence sent by the mail » ; at the time of the Driver's return, to control the discharge made in the transmission notebook,

Or scanner the mail and to send it to




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the recipient while asking for an acknowledgment by e-mail

NB: for the mails transmitted by express international carriers, he/it is done a tracking via Internet in order to ascertain the arrival to the recipient of the mail. The good receipt can also be confirmed by a telephonic call

For faxes

OPERATOR DUTY DELAYS/SUPPORTS Executive Assistant

To control the validity of the number of consignment of the fax

To send the fax and to staple the accused of consignment to the fax

To do two (02) copies of the mail signed of which a (01) for ordering in the stopwatch "departure mail" and a (01) for ordering in the file concerned by the initiative person.

If the fax is urgent, to contact the recipient to insure that it received it indeed

Delay: Since signature Support: Signed fax

8 – Filing of mail or fax

OPERATOR DUTY DELAYS/SUPPORTS To classify a (01) copy of the mail sent in

the stopwatch « DEPART MAIL NORMAL »

To transmit the other copy to the initiator who will do the ordering in the corresponding file

Delay: After mail sending Support: On the in put mail basis signed by the SE

For faxes

OPERATOR DUTY DELAYS/SUPPORTS SE Assistant To do a (01) copy of the FAX and the

accused of consignment for ordering in the file concerned by the initiator,

To classify the original and the accused of consignment in the stopwatch of them « DEPARTURE FAX ».

Delay: After mail sending Support: On the in put mail basis signed by the SE



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CHAPTER 3: CONFIDENTIAL MAIL

Section 1: Arrival Confidential mail

1- Preamble

The mail stamped «CONFIDENTIAL» must be under no circumstances open by another person that the recipient.

In practice, the “CONFIDENTIALS” so-called mails are only addressed to the HIMSELF of the agency.

2 – Recall: specific case of the mails received in the case of the calls of offers and other consultations

The opening of this folds relief only of the commission charged of the opening of the folds and judgment of the offers.

3 - Arrival of the “CONFIDENTIAL» mail at the assistant

OPERATOR DUTY DELAYS /SUPPORTS

Assistant To unload on the register that is presented him by the emitter,

To record the mail in the register confidential mail while carrying the mentions solely capable to be carried without the mail is open,

To transmit the mail non opened to the Executive Secretary Assistant

Delay: Since stamped arrival mail “Confidential” Support: Confidential mail record

Section 2: Mail confidential «DEPARTURE»

The EXECUTIVE SECRETARY only ability to decide the treatment of the confidential mail and give the instructions in this sense to his/her/its Assistant: special treatment, transmission to the President of the CM, transfer in the normal mail, etc…



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Cycle Management of the mail and Documentation Under cycle Management of the Computer tool

CHAPTER 4: MEMOS AND INTERNAL MEMOS

Section 1: Memo

1 – Conceive of the Memos

OPERATOR DUTY DELAYS/ SUPPORTS

SE To ask the writing of the project of service note or to give the instructions for his/her/its writing to his/her/its Assistant

Delay: In the necessary case : Generator fact: Necessity to writ a memo

Assistant To write / to put in shape the project of note upon receipt of the relative elements in the applicable model and while applying the codification in force

To submit the draft of memo (in the concerned binder) to the SE for signature

Delay: since receipt of the instructions Support: Instructions of the SE/AA Project of note

2 – Validation and signature of the memo

OPERATOR DUTY DELAYS/SUPPORTS SE To validate the draft of note or to make if

need there to bring the modifications that impose themselves

To sign the memo from the moment the possible modifications have been taken in account,

To transmit the note to his/her/its Assistant for diffusion to the ampliataires and/or put up

Delay: since receipt Support : Memo



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3 – Memo recording

OPERATOR DUTY DELAYS/ SUPPORT

Assistant SE To proceed to the registration of the note in the register opened to this effect,

To affix the seal of the agency, To do the number of copies necessary of the

memo, To classify the original in the stopwatch "

MEMO";

Delay: Since signature of the memo by the SE

OPERATOR DUTY DELAYS/ SUPPORT

Assistant SE(continuation)

To distribute to the set of the staff concerned and/or of the ampliataires the memo

To proceed if need to the display of the service note so such is the instruction of the SE.

Delay: Since recording and according to the ampliataires Support: Note / notice board

Section 2: Internal memos

The internal memos concern the inter - files relations within the agency team so they are written directly by the staff concerned in the applicable model;

The initiative preserves a trace of every memo in the corresponding file;

All memos is dated duly (and signed if it has done a shape paper).



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CHAPTER 5: MANAGEMENT OF E-MAILS

Section 1: Contained of the under - cycle

The under - cycle lands:

E-mails received in the box general e-mail of the agency whose management is confided to the Executive Secretary Assistant;

E-mails received in the professional nominative boxes of the staff of the agency; The confidential e-mails received by the Secretary.

Section 2: Reactivity to e-mails and principles keys

The management of e-mails is the object of a document separated. Some convenient management rules are recalled below:

E-mails received on the personal boxes of the staff of the agency are treated by these last coins a delay not exceeding 24hours. If the file requires an important work time, it is made an answer of waiting to the interlocutor,

All boxes e-mails must be consulted at least two (02) time per day, the morning and in the evening,

All e-mail concerning a file and whose importance is judged meaningful by his/her/its recipient must be printed and classified in the corresponding file,

The recipients of e-mails on the personal boxes (professional) answer directly to e-mails and inform the ES of all possible difficulty.

Section 3: Treatment of e-mails received on the general box

The picture indicates the most frequent cases below capable to occur and the treatment to do for e-mails received in the general box.

CASE INTERVENTION OF THE ASSISTANT OF THE SECRETARY EXÉCUTIVE

INTERVENTION OF THE PERSONS RESPONSIBLE CONCERNED

OBSERVATION

Request of documentation or general information susceptible to be communicated

to Value the character of emergency of the demand To broadcast the e-mail of demand to the HIMSELF for obtaining of the instructions as for the consignment of the documents wished

Consignment of the documents on indication of the ES

The e-mail of answer making joined piece mention is published and is classified in the file «Answers to the demands of documentation or general



146


information”.



147


CASE INTERVENTION OF THE ASSISTANT OF

THE SECRETARY EXÉCUTIVE

INTERVENTION OF THE PERSONS RESPONSIBLE

CONCERNS

OBSERVATION

Email concerning a session of the CTE, of the CM or the Conference,

To broadcast the e-mail of demand to the ES (electronic way) Edition of e-mail and transfer in the normal mail

The collaborator to whom is imputed e-mail proposes a text of answer that he validates with the ES before the consignment by the sender designated by the ES

An edition of the answer email is done for ordering to the corresponding file

Email of type accountant or concerning the means general

Broadcast DAF by way electronic

Treatment by the team of the Administrative Finance Director(AFD)

Section 4: Confidential e-mails

In the case where the receives ES a confidential e-mail on its staff box (from a member of one of the organs of the agency, he/it is only ability to answer there directly and can ask to what the ad hoc orderings are done in accordance with the procedure of treatment of the confidential mail, this in order to guarantee the towable exchanges.



148


CHAPTER 6: MANAGEMENT OF THE TECHNICAL DOCUMENTATION

Section 1: Principles

The management of the documentation it is done with a particular importance within the agency.

All received documentation either gotten at the time of meetings, if it is necessary, must be recorded, classified and archived, or even destroyed when necessary.

Section 2: Responsibilities / Tasks keys of the management

The main tasks to do concerning management of the technical documentation are summarized below:

OPERATOR DUTY OBSERVATIONS Director/Expert/ Agency concerned

Assessment of requires it to reference the documentation

at the latest in the week according to the receipt / obtaining

Assistant ES Reference and registration in the documentary data base of the agency

All documentation received to the agency either gotten at the time of a meeting / Demonstration is transmitted to the assistant of the HIMSELF for registration in the BDD. The Director / expert / concerned agent indicates the place of ordering to the assistant Assistant ES

Assistant ES Reference and registration in the documentary data base of the agency

According to the system kept by the agency Assistant ES

Assistant ES Director/Expert/Agency

Reference / identification of the documentation / digitalization if the case arises According to the system kept by the agency

According to the system kept by the agency

Assistant Es Physical and electronic " ordering (digitalization)

On decision of the Director / expert / agent and to the look of the new version availability

Assistant ES Storage ES Destruction Solely on Executive



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Secretary decision

CHAPTER 7: MANAGEMENT OF COMPUTER TOOL

Section 1: Computer security

The Computer Person responsible - Statistics are assigned to look after the integrity of the computer system of the agency and his/her/its optimal working. In this sense, he/it looks after what the investments permitting to guarantee the security of the system are foreseen to the budget.

However, the physical and logical security also concerns all users of the computer resources of the agency which must contribute there while following these some rules:

- not to conceal his/her/its real identity;

- not to usurp the identity of others;

- to choose a sure password (he/it must not correspond to a word, nor to a clean name and that, in some language that it is) and kept secret;

- ever to give his/her/its password at third (including to an administrator system);

- not to display a password, even though the station of work is shared by several people,

- to change password regularly;

- not to leave the station of work while letting a session in progress;

- to signal to the Computer Person responsible - Statistics all violation, tentative of violation or all violation suspected of a computer system and, in a general way, all noted anomaly (bad management of the protections, faille system, suspected software,...) able to harm to the good level of security of the system;

- ever to let a computer portable or material microcomputer in a place non secured at the time of displacements;

- to use a computer security cable (for the portable microcomputers) at the time of the displacements outside of the agency.

Every user is held to do an antivirus verification before use in intern of the data from the partners of the agency under shape of file via Internet, USB, CD-ROM, etc…



150


Only the software acquired by the agency can be installed on the machines and their installation is submitted to the previous authorization of the ES according to the authorizations stopped by this last.



151


Section 2: Consistent of the park, safeguards, maintenance,

Recall: The different machines (Desk Computers, portable computers, scanners, printers,…) composing the computer park of the agency is identified and is immobilized according to the procedures of management of the immobilizations and values in force;

The loan must remain exceptional and must be in this case the object of a " temporary " exit all as the repair.



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Cycle Management of mail and documentation Under cycle Management of computer tool

The Computer person responsible - Statistics:

do regular external safeguards according to the plan that he/it validates with the ES; see to the installation and to the working of the antivirus do two (02) types of maintenance: the preventive maintenance (aiming to warn the incidents), The curative maintenance (aiming to solve the breakdowns and dysfunctions while

making if need call to an external beneficiary). See to inform every user in due time of all intervention to do on his/her/its machine so

that this last takes if needs the necessary arrangements to return his/her/its available machine while influencing least possible on his/her/its efficiency and professional efficiency.

Section 3: Web site

The Computer Person responsible - Statistics are responsible for the management of the Web site of the agency, in this sense he/it looks after his/her/its functionality and his/her/its updating.

The main responsibilities of the staff of the agency are recalled below:

OPERATORS PRINCIPLES RESPONSIBILITY Responsible Data processing - Statistics

to Put in line the data To assure the follow-up of the lodging To extract the candidacies put down on the Web site if the case arises

Personal of the agency

to Communicate to the ES all data / updating susceptible to be in line on the Web site To inform the Statistical Computer Person responsible of all dysfunction noted

ES To Validate itself/themselves all data / information to put in line To inform the Statistical Computer Person responsible of all dysfunction noted



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Cycle Management of sessions, meetings and Missions Under cycle General surroundings taken charge of Agency sessions and meeting

GONE 6 - MANAGEMENT OF THE SESSIONS, MEETINGS AND MISSIONS CHAPTER 1: MANAGEMENT OF THE SESSIONS AND MEETINGS Section 1: Definitions recalling: The concept of Session is used to designate the meetings plain or extraordinary of the CCEG as well as those of the Council of the Ministers. The concept of Meeting is used to designate the meetings of the Technical Committee of the Practiced and various shops and seminaries. Section 2: Session of the Council of the Ministers

The President in exercise in touches with set the place, the date and the agenda draft. The agency takes expenses of involvement of the members in charge. This hold

consists in charge of a ticket in class business, the lodging and the remittance of a bonus.

Section 2 Meeting of the Technical Committee of the Practiced CTES The Executive Secretary in touch with the member States set the place, the date and

the project of agenda of the meeting. For the preparatory statutory meetings of the CTE, the agency takes expenses of

involvement of two in charge (02) representatives by country. This hold understands in charge: a ticket in economic class and the remittance of a bonus in accordance with the scale in appendix;

The regional continental institutions representatives and under regional are taken in charge by their respective organizations.

Section 3 Other Meetings of the agency For the other meetings, shops and seminaries organized in partnership, the specific

modes of organization and hold will be stopped in charge unanimously with the partners.

Section 4: Other meetings of Agency For other meeting workshop and seminary organized in partnership with the

organisional specific meeting and payment will be arrange and common agreement with the partners.



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Cycle Management of the Sessions, Meetings and Missions

Under Cycle Management of the Sessions and Meetings

Progress of the consignment of the invitation letters

OPERATOR DUTIES OBSERVATIONS

ES Assistant To prepare the project of letter of invitation of the representatives of the States and to submit it to the ES for amendment possible.

Delay:

Between 5 and 6 weeks before the date planned for the session

Support:

Models of invitation letter (for Members and observers)

ES To validate itself the letter of convocation after having made if need to carry the modifications that impose themselves by his/her/its Assistant

To transmit the letters and the appendices (conversion in PDF format) by e-mail to the assistant of the HIMSELF for consignment while asking for a confirmation of receipt

Delay:

Since receipt

Support:

Projects of letters

Letters / Appendices / E-mails

Sustained of the involvements

OPERATOR DUTIES OBSERVATION

ES Assistant To Check in good time the participants confirmations

NB: all answers are printed and are transmitted to the HIMSELF, then classified by the assistant in the file of the session concerned

Delay,:

In real time

Supports: Answers of the guests



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Secretary/

Assistant

On the basis of the documents received, to establish the list of the participants by State and to transmit it to the Executive Secretary.

Delay:

1 week after having sent the invitations and in real time approaching the date of the session

Support:

List of the participants

ES To carry out the raises on the basis of the state of follow-up of the involvements and/or to give the instructions in this sense to the assistant ES

Delay:

Since availability of the list

Support:

List of the participants

To communicate the list of the participants to the state Host so that this last can manage the logistical shutter there

Delay:

2 weeks before the date of holding of the session



156


Cycle Management of the Sessions, Meetings and Missions

Under cycle Management of the Sessions and Meetings

Preparation of the bonus of the organs Members (DSA - Daily Subsistence Allowances)

The agency assures the payment of the bonus of the participants. These last are calculated according to the scale in force within the agency.

The amount of the bonus is withdrawn in bank by the Accountant of the agency and the species entered in case according to the procedure in force before being put back by means of a piece of case approved by the ES in the Responsible CCMP, loaded to bring them on the site.

The article 8 of the Convention titled "privileges and immunities ": "The Government of the country seat grants to the AAGMV and its staff, the privileges and immunities permitting to facilitate the achievement of their activities ". permits a transportation secured of funds.

OPERATOR DUTIES OBSERVATION

Responsible of CCMP

To set up a nominative list of the recipients and the amount of the bonus allocated to the look of their living length

To establish another list specifies some other expenses to do non holds there in charge by the state host

Delay: 3 weeks before the session

Supports: List of the participants

List of the expenses to take in charge

Accountant to Calculate:

- the amount of the bonus by recipient and to establish a summary state, to aim it and to transmit it to the AFD,

- the amount of the expenses to do there

- To mention the amounts then on the states, to aim them and to date them, to transmit them to the AFD

Delay: Since receipt

Supports: States

AFD To control the states, to date them and to aim them after having made if need to carry the modifications that impose themselves

After consultation of the banking accounts, to indicate on the states the accounts on which the checks must be pulled


Supports: States



157


ES To Control itself/themselves " the states, then to date them and to aim them after having made if need to carry the modifications that impose themselves, then to return them to the AFD


Supports: States



158


Cycle Management of Sessions, Meetings and Missions

Under cycle Management of sessions and Meetings

OPERATOR DUTIES OBSERVATIONS

AFD To transmit the statements approved by the ES to the Accountant for preparation of the check permitting the withdrawal of funds in bank


Supports: States of the bonus approved State of the expenses approved

Accountant to Prepare the checks on the basis of the states approved

Delay: Since receipt Supports: States of the bonus approved ,State of the expenses approved Checks

AFD To control and to sign the checks and to transmit them to the HIMSELF for signature

Delay: since receipt Supports: States of the bonus approved

State of the expenses approved Check

Accountant to Do a (02) copies of the check: to classify one of it with the pieces accountant and to transmit the other to the Responsible CCMP

To withdraw funds in the bank and to put back them in the Responsible CCMP with the receipt of the bank

Delay: Since receipt Supports: States of the bonus approved

State of the expenses approved Check (copies)

Responsible of CCMP

Count the funds with presence of accountant Delay : Since receipt Supports: States of the bonus approved

State of the expenses approved

Checks



159




160


Cycle Management of sessions and Missions

Under cycle Management of sessions and Meetings

Payment of Organs members’ bonus

BEFORE THE DEPARTURE OF SE TO OUT FROM NDJAMENA

AT THE MOMENT OF THE SESSION/MANIFESTATION

Responsible CCMP

To count the funds return to each member

To put back funds to every member against discharge on the copy of the state him concerning

To put back the states of the members unloaded to the Executive Secretary

To put back a (01) copy of every state unloaded to the Accountant and to classify the original

Delay:

At the foreseen date

Supports:

States of every member

Justification

The amounts bestowed to the participants to the title of the bonus (DSA) don't make the object of justification because of their inclusive character.

The amounts spent to cover expenses of organization must be justified by the Responsible CCMP that establishes a state of the expenses (according to the picture representing below) and joined the justifying. The absence of justifying (case for which it is impossible to get of it) makes the object of a summary of the declarations on honour by the Responsible CCMP. The absence of justifying stays the exception.

The Accountant does a connection between the state of the expenses and the justifying products.

DATE OF THE

EXPENSIVE

NATURE OF THE EXPENSIVE MOUNT JUSTIFICATION

...../...../.... Purchase of paper ramettes for reproductions XXX Facture N°… of the YYY society in date of him…

...../...../.... Payment of taxicab expenses for…. XX Cf. summary of the attestations



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on honor

Funds unused

The non used amounts are reverted in case according to the procedure of management of the case in force;

On the justifying piece basis, a summary state mentioning the initial amount, the done expenses and the remaining balance is stopped by the Responsible CCMP and is submitted to the accountant and the AFD.



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Section 5: Management of the lodging

To reserve some hotel rooms for the hosts in Ndjamena

1. the Responsible CCMP, of concert with the Assistant of Direction, made the receipt of the letter of invitation of the host or the budget planned for the lodging in the setting of a meeting validated establish a letter of booking,;

2. the DAF signs the letter of booking;

3. the secretary transmits by fax the letter of booking and, so available, the plan of journey of the host, to the hotel chosen on the list of hotels referenced,;

4. the hotel comes to look for the original of the booking letter in the DAF.

To pay for the invoices of lodging of the hosts

1. at the end the host's stay, the hosts sign their invoice of hotel;

2. the hotel sends the invoice to the AFD;

3. the CCMP service controls the invoice;

4. if the invoice is compliant, the AFD hires the expense;

5. the engagement is aimed by the Responsible CCMP;

6. the AFD establishes the order of payment then;

7. the order of payment is aimed by the AFD, then the Responsible CCMP;

8. the order of payment is signed by the ES;

9. the accounting does the payment of the received invoice.



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Cycle Management of sessions, meetings and Missions Under cycle Management of Sessions and Meetings

Section 6: To reserve a vehicle for a meeting in Ndjamena

Renting of the vehicle

1. to the receipt of the order of mission or when a routing mentions the booking of a car, the Responsible CPM establishes a letter of renting demand;

1. the Responsible CPM signs the letter;

3. the secretariat transmits the letter, by fax, to the agency of renting that has been chosen by the Responsible CPM,;

4. an agent of service provision is going to verify the state of the vehicle.

Payment of the renting invoice

1. once the finished renting, the agency sends the invoice to the DAF;

2. the Responsible CPM controls the invoice (effectiveness of the period);

3. if the invoice is compliant, the DAF hires hires it the expense;

4. the engagement is aimed by the Responsible CPM;

5. the DAF establishes the order of payment then;

6. the order of payment is aimed by the AFD, then by the Responsible CPM;

7. the order of payment is signed by the Executive Secretary.



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Cycle Management of sessions, meetings and Missions Under cycle Management of Missions

CHAPTER 2: MANAGEMENT OF THE MISSIONS

Section 1: Definitions and principles

Is " in mission the civil servant of the agency who does a displacement allowed by the Exécutive Secretary or the authority authorized, out of his/her/its administrative residence and his/her/its domestic residence. She/it can be in the setting of the service or action of formation to the demand of the agency.

All mission executed to the name and for the account of the AAGMV must be approved by the HIMSELF that delivers an Order of Mission of it to the person concerned and for himself if it is in mission;

The agent in mission out of the country of the seat, has right in charge to a hold by the containing AAGMV:

Journey motive; o the bonus in accordance with arrangements of the section 5: Financial management of

the Missions; o An insurance subscribed in a prompt manner by the agency to the agent's profit in

mission out of the seat. the Secretary Executive in mission, benefit from ticket in class " Business " and

professional expenses notably, of means of displacements to the local level, in case of necessity,;

The other agents benefit from title of transportation in Economic "class"; The rates of bonus are fixed by the CM in a separated document; The departures in missions are decided by the SE that informs the DAF of it. Follows

itself the establishment of an order of mission duly of it by the DAF signed and dated by the SE

Section 2: Sustained of the missions

The program of the missions and meetings interesting the agency are approved by the SE, in the respect of the activity program, of the plan of development of the agency as well as his/her/its strategic objectives.

A quarterly planning of the displacements is elaborated by the DAF while holding account of the forecastings and budgetary availabilities.



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the demand of order of mission must arrive in the DAF to the minimum 10 days before the beginning of the mission (for the journeys in the member states) and 15 days before the beginning of the mission (for the other journeys);

The procedure of authorization of the mission retails itself as follows:



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OPERATOR DUTY OBSERVATIONS ES To Receive itself/themselves " the invitations /

propositions of meetings and demonstrations To " study the merit of the involvement of the agency To " exchange with the Leading and Practiced, then to stop the choices of involvement to the look of the objectives of the agency To " proceed to the necessary arbitrations and to stop a planning

Delay: every quarter as soon as need according to the proposed dates Support: Invitations / propositions of meetings and demonstrations

AFD Formaliser the project of planning and to put back it to the signature ES

Delay: Since transmission of the elements by the SE At least once per quarter Support: Project of planning NB: the planning is adjusted in case of modification bound to an external constraint or an invitation of last minute

SE To present the planning in meeting of the coordination and dispatch it.

Delay: Since availability of the planning and / or in case of emergency / modification Support: Planning / adjusted Planning

Administrative team

To program actions connected to the planning: booking, preparation of bonus etc.

Delay: Inherent period to every type action Support: Planning / adjusted



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Planning



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Section 3: Validation of the order of OM mission From a necessity of departure in mission (internal memo or e-mail of the HIMSELF prominent his/her/its agreement for the departure in mission), the DAF establishes an order of mission (OM) in three (03) copies on the basis of the well stocked elements. The order of mission will include the following information: - Name and first name of the agent concerned, - Rank and Functions, - Motive of the mission, - Place of the mission, - Date of departure and back, - Means of transportation, - Expenses of transportation. The order of mission established by the DAF is transmitted then for definitive approval and signature to the HIMSELF while insuring that: - the interim of concerned it will be done perfectly, - the subscription of an insurance in the case of an abroad mission, - the deduction of the displacement indemnities is made. Section 4: Validation of the order of OP payment On the basis of the order of mission signed by the HIMSELF and of the rates of displacement in force indemnities within the agency, the DAF,: 1. determines the amount of mission expenses; 2. transmits the amount of expenses of missions to the accountant for establishment of the order of payment; 3. Verifies and sign the OP and makes it sign to the HIMSELF; 4. Transmits the OP signed to the accountant for establishment of the check of payment that he/it will make the sign itself/themselves after verification.



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On the basis of the OP signed and the presence of the agent provided with the payment order, the Accountant,: 1. puts back the check to the agent against discharge on the OP; 2. Transmits the copy the OP, the check and the OM to the Accountant for ordering; 3. Classifies a copy of the check, a copy of the OP and a copy of the OM in the corresponding file.



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Section 5: Financial management

Assessment of the staff primes of the agency and setting to disposition

The assessment is done according to the described here modes before. However, for the staff of the agency, in the setting of missions or meetings object of

this cycle, only 80% of expenses of missions are put back before the departure. The balance is put back on presentation of the order of mission aimed to the departure and the arrival in the different crossed border stations and of the mission report.

Return of mission / meeting of the staff of the agency

In the two (02) days according to the return of mission / meeting, the staff of the agency is held to produce:

- the stump of the ticket,

- the heels of the embarking cards,

- the order of mission duly sealed by the structure host or to the stations borders,

- the justifying of hotel if necessary,

- all justifying inherent to an exceptional expense.

In the week according to the return of mission:

- The containing mission report at least the following categories are transmitted to the HIMSELF by the hierarchical way:

o Nature and object of the mission; o Place of the mission; o Length of the mission; o Results and recommendations of the mission; o Propositions of setting in œuvre and follow-up (modes and costs); o complete List of contacts established (name, first name, function, structure,

telephones); o Indicatory of measure of success of the mission for the production of follow-up report;



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o Impact on the strategic objectives of the agency.

o In the same way to the report of mission, an account made brief of the mission is done orally by the agent concerned at the time of the meetings of coordination.

NB: The technical documentation gotten on the site of meeting is also put back at the agency in order to be so necessary treated in conformity with the procedure described in the under cycle Mail and Documentation and exploited by the persons concerned and shared with these last. This documentation is scanned for numeric storage.



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Modification of the mission in progress

For an exceptional valid motive having dragged a shift of the mission and the supplementary expenses, the agent will write a memo accompanied by the necessary justifying pieces (expenses of hotel and supplementary others…) that he will transmit to the AFD for repayment of these supplementary expenses. The procedure takes place as follows:

the civil servant in mission of it formless the AFD and the attaché of cabinet by promenade, for the hold in account of expenses;

the AFD calculates the supplementary expenses and write a note to ask for the authorization of the ES;

the note is aimed then by the attaché of cabinet subject to the ES. In case of refusal of the ES, the representative is informed;

in okay case, the AFS asks the attaché of cabinet to prolong the ticket of plane of the agent in mission.

Liquidation of the mission

to the return of mission, the agent transmits his/her/its justifying to the accounting, which are accompanied by a demand of payment of the supplementary expenses

the Responsible CCMP establishes an administrative certificate rectifying the dates of the mission and proceed to the setting in liquidation of the mission.



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GONE 7 - FINANCIAL ORGANIZATION AND ACCOUNTANT

CHAPTER 1: ORGANIZATION OF THE SYSTEM ACCOUNTANT

Section 1: Referential accountant

The system of general accounting put in using by AAGMV has for main object to provide the set of the financial information and accountants, legally obligatory, but as indispensable for an efficient management of the enterprise. The general accounting of the AAGMV is held according to the rules of the SYSCOHADA (System Accountant of the OHADA).

However, besides this authorized aspect, the establishment of intermediate situations under exercise, to determine the financial situation, is the element indispensable of an efficient management for the leaders and provides a reliable information to the different partners.

The present manual has for objective to present the rules and techniques to apply for, on the one hand, to proceed to the main operation registration accountant achieved within the agency, and that, in accordance with the principles accountants in use, and on the other hand, to provide all information susceptible to orient the management of the enterprise according to the objectives defined by the controlling members.

The general accounting has three functions mainly:

To describe an exhaustive manner the patrimonial situation of the agency, To calculate the result of exploitation of the exercise or one period data, To measure the financial fluxes and the position of the third.

To assure these functions, the system must permit the holding of the accounts, that means:

To record the pieces accountants, To seize and to control the writings, To classify the pieces accountants. The reliability of the general accounting rests besides on: The mastery of the current operations and their translation in accounting, A patrimonial security, The safety of the computer system.

The agency uses for the holding of his/her/its accounts and the financial state development, the WISE software package.



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Section 2: Feature of the systems accountant

The WISE software package put in place by AAGMV holds notably:

a general and auxiliary accounting centred on the registration and the mainly external flux treatment permitting to produce the main financial states enumerated by the SYSCOHADA;

an analytic accounting including the ascription of the transactions according to the analytic carving of his/her/its activities (by direction, by project, etc.), their treatment and the production of the analytic states of activities;

a budgetary follow-up allowing the budgetary credit enrollment, the engagement of the expenses, the budgetary follow-up, the revision in case of need of the credits and the budgetary state production;

a follow-up financier treating operations of mobilization, justification and follow-up of funds received following the definite expense categories in the conventions of financing;

GENERAL DIAGRAM OF THE SYSTEM ACCOUNTANT



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Cycle Financial and Accountant Management Under cycle Organization Accountant system

Section 3: Principles applicable accountants Paragraph 1: Principle of continuity of the exploitation The financial state establishment must be made in the perspective of continuity of the exploitation. This continuity is indispensable to assure the consistency of the assessments and the validity of the results compared of an exercise to the other. If the agency is not called to continue his/her/its activities, only the values of liquidation must be taken in account for the assessment of the main categories of the financial states. This principle finds its foundation in the article 39 of the SYSCOHADA that " drives to value goods according to their utility, while supposing that the extent of the activities of the AAGMV will maintain itself without sensitive reduction in a foreseeable future. He/it implies the hold therefore in consideration of an economic horizon without major trouble, the recourse to other values another one that the value of utility (value of market, value of liquidation, value to the breaking) and can be justified only by the transfer of an activity branch or the interruption of the exploitation, for example Paragraph 2: Principle of the historic cost This classic principle and of general, named application as principle of the nominalism, consist in preserving to the balance whatever is the length and in spite of the fluctuations of the currency, the price of purchase of the a lot of day of the acquirement. He/it constitutes the accountant's main reference concerning assessment because the method is simple, objectify, universally known and practiced. The unique criteria of assessment of the elements of asset and liability are the historic cost. The principle consists in using always for the valorisation of the assets of an enterprise the price, the cost or the value in currency current of the time to which the enrolment of asset took place. The historic cost of goods written down to the asset of the balance is constituted by:

the real cost of acquirement for those bought to third; the value of contribution for those brought by the Stat or the partners; the present value for those acquired to free title or; by the value, in case of exchange, of the one of the two elements whose evaluation is

the surest,; The real cost of production for those produced by AAGMV for herself.

The subsidy gotten, if the case arises, for the acquirement or the production of a good doesn't have an influence on the calculation of the cost of the good acquired “product " either.



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Paragraph 3: Principle of specialization of the exercises

It is necessary to determine the results of the management passed of the AAGMV and to foresee the future results, from where the carving of the life span of the AAGMV in exercises accountants of an one year length.

It is about, by the slant of the accounts of regularization in general, to connect to every exercise the loads and products that concern it effectively and those only.

Paragraph 4: Principle of prudence

It defines himself/itself as the appreciation reasonable of the facts in order to avoid the risk of transfer, on the future, of present uncertainties susceptible to burden the heritage and the results of the AAGMV.

A treatment accountant differentiated of the loads and products results from it:

Anticipation of the loads as soon as they appear likely by the constitution of store for depreciation and for risks and loads;

Non accountant of the profits or latent increments; these cannot be posted that at the moment of their efficient realizations.

As the result of, a load or a depreciation not intervened again must be taken in account for the determination of the result of the exercise, from the moment his/her/its realization is likely. On the other hand, a product or of an increment is not consisted in the result that at the moment of its efficient realization.

Included like a rule of measure, the principle of prudence permits the appreciation reasonable of the events and operations to avoid to give a flattering picture to the reader. All likely very loss must be noted, whereas the gains must be achieved to be taken in account.

The principle can be attenuated or not to apply in some exceptions

expenses of research and development; partial product " uniting; global " position of change; Purchases to term of currency.



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Paragraph 5: Principle of permanence of the methods The principles accountants and methods of assessment of goods must be identical of an exercise to another, this to permit comparability in the time of the financial information and accountant given by the accounts. Indeed, frequent changes of method would have the effect of removing at the financial states all their significance. In case of modification of a method or a principle accountant during an exercise, the financial states must reflect the effects of this change. Paragraph 6: Principle of transparency The information accountants must give to their users an adequate, faithful and complete description of the operations. This principle can be defined by the application of good faith of the rules and procedures in force according to the knowledge that the financial state persons responsible must normally have the reality and the importance of the operations, events and situations. This principle comes closer of advantage of the concepts of regularity and sincerity of the information. Indeed, the sincerity and the regularity of the information accountants result from an adequate, faithful, lucid, precise and complete description of the events, operations and situations relating to the exercise. It is necessary to include also in this concept the conformity to the rules and procedures of the SYSCOHADA, the presentation and the lucid communication as well as the respect of the non compensation rule. Paragraph 7: Principle of opening correspondence balance and balance of fence " The balance of opening of an exercise must correspond to the balance of fence of the previous " exercise. It results some that one cannot impute directly on funds clean to the opening of the exercise nor the impacts (gains or losses) of the changes of method accountants, nor the products and relative loads to previous exercises that would have been omitted. Paragraph 8: Principle of pre-eminence of the reality on the appearance The eight principles of the SYSCOHADA have for finality to get some states clear, faithful, regular and sincere financiers giving the faithful picture of the heritage, of the financial situation and to permit some comparisons in the time and in the space. But, this comparison between enterprises poses problems in some cases. From which the principle of limited use of pre-eminence of the appearance reality. This principle of Anglo-Saxon origin has for goal to give, in the financial states, the priority to the economic reality on the shape or the legal appearance. His/her/its application drives for example to write down to the asset of the balances of the users the value of goods took in leasing as if they were owners of it in spite of the legal appearance. The complete application of this principle is delicate and can be source of distortions of an enterprise to another.



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It is why the SYSCOHADA keeps five of its applications only:

Enrolment to the asset of the balance (as if AAGMV was an owner of it) of goods detained with «reserve of property ";

enrolment to the asset of the balance of goods put at the disposal of the franchisee by conceding it (in the franchisee's balance);

enrolment to the asset of the user's balance (or taker) of goods used in the setting of a leasing contract;

enrolment to the asset of the balance of the effects put back to the discount and even overdue honoured either;

Enrolment in the " loads of staff " of the staff invoiced by other enterprises.



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Cycle Financial and Accountant Management Under cycle Organization Accountant system The consequences accountants of these solutions are assured by:

the enrolment to the liability, in counterpart of the values of assets, of accounts of specific financial debts (leasing, reserve of property...), of other " clean " funds (concessions), of treasury debts (credits of discounts...);

the enrolment in the loads and the products of the corresponding elements: endowments to the amortizations, financial loads (leasing), loads of staff (interim staff).

The setting in use of these principles accountants guarantees the obtaining of the faithful picture of the AAGMV

Section 4: Description of the working of the system

Paragraph 1: Justifying piece receipt

The accounting must be pushed of all pieces justifying the recorded operations. They act as support of ascription accountant and must make to different stated information appear below. It is why some tampons are affixed to the receipt of the pieces to distinguish the original of the copies.

Paragraph 2: Ascription of the pieces

Cards of ascription accountant permitting the mentions of the codifications earlier prepared are joined to the justifying pieces.

The pieces are imputed, seizures, treated and classified according to the nature of the operation.

Every piece accountant is imputed according to:

the file, the newspaper accountant, the general and auxiliary accounts possibly, the budgetary accounts, the financial codifications.

The ascriptions are proposed by the accountant then approved by the accountant

The approval is materialized by a visa affixed on the card of ascription.



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Paragraph 3: Seized of the pieces

To assure the security of the execution of the operations of registration of the writings accountants and the reliability of the information generated by the system accountant, the service accountant must follow a structured gait and ordinate.



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The realization of the treatment accountant of the current operations, all along the exercise takes place for every considered period (normally the month), in two phases, they subdivided in stages.

The elementary data registration in the interested accounts:

Ascription of the pieces accountants, Registration of the pieces accountants and verification of the daily seizure in auto -

control and in supervision (Dual control), Ordering of the slips and pieces, The centralization of the writings and the edition of the synthesis lettering documents

and analysis of the accounts - possible corrections, Comparison accounting / other data (fogs of case, aged balance), Periodic control panel establishment, Verification of the seizures, Blockage to forbid coming back over, Safety Computer - edition and fence of the month, In case of mistake after stop of the month, seized of the piece in negative, then

recaptured correct. The schedule of typing and the pieces of basis having acted as support to the writings

that are carried there are classified.

Paragraph 4: Treatment of the writings

Every module of the software treats the writings seized according to the processes clean to every module instantaneously. The operations are treated in the local currency.

Paragraph 5: Edition of the states

To the exit of the treatments all states foreseen in every module are printable (balances, big books, newspapers, formalized financial states).

These editions are submitted to the visa of the Administrative Financial and Director to certify their conformity to the writings.

The accounts are analyzed and the balances are justified by the accountant, and then approved by the AFD before the definitive production of the states.



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Section 5: Supports accountants

The justifying pieces are the proof of the registrations accountants. They serve to establish the truth of the accounts in the contentious, litigations and the suits to commercial character.

The registrations accountants indicate in the books accountants the nature and the justifying piece references. The length of conservation of the justifying pieces is of 10 years.

The justifying pieces come with the books accountants.

One counts three justifying piece categories:

Paragraph 1: External pieces

They are constituted either of invoices (of purchases or benefits of service) either of fiscal documents, either of documents descended of others third, either of banking documents. One can mention:

Invoices or deductions of the enterprises, invoices of the suppliers or consultants, invoices of the water consumptions, of electricity, of telecommunication, opinions and slips of bank,

The invoices delivered by the suppliers must:

to be dated, to be retailed article by article or by benefit of services, to include the supplier's identity (company name, address, fiscal identification n° and

seal of the establishment), to include the identity of the AAGMV as customer, to be signed.

The recording case tickets are not considered like justifying of expense and a regular invoice must be delivered by the supplier. However the ticket of case can be tolerated under the condition there to make to represent, in clear, the supplier's company name (seal), the date and the designation of the purchases in look of every sum.



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The number of fiscal identification is also necessary. In the case where the supplier is a physical person, he agrees to carry on the piece that will serve to justify the operation, the number of the identification card.

Cycle Financial and Accountant Management Under cycle Organization Accountant system Particular case of the notes of expenses In certain press an invoice above compliant to the rules is difficult, otherwise impossible to get. It is essentially about the notes (and received) of taxicab, of the uses on which cannot be indicated the customer's identity. But these notes must include all others inevitably definite information to the previous paragraph. The expenses of this kind will be reported on a note of expenses established and will be signed by the person having exposed them, then accepted by the Direction. Remark Before the seizure of the pieces in the system accountant, the apposition of the codes accountants must be made on the card of ascription stapled to the justifying piece. If this last is too small, the operator staples the original piece on a leaf to the standard format. For the other pieces of external origin, the piece of basis that acts as justification to the registration accountant can be various: public acts, financial operation slips given out by the banks, some correspondences, social and fiscal documents. These pieces are characterized by the mentions of which they make state. However, some information’s are indispensable. It is about:

of the date, of the nature of the operation, of the third intervening party, of the amount of the operation.

Paragraph 2: Internal pieces The internal pieces are pieces given out by AAGMV and act as support of basis to the accountable. They constitute justifying pieces for the internal operations; we can quote:

the bulletins of salary et/ou the states of wage, the cards of ascription, the pieces of case, the slips of checks received, the contracts and order forms, the copies of the checks and orders of transfer, the summaries of expenses, states of payment, the states of closeness,



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etc.


These pieces must also include the indispensable mentions that are the date, the nature of the operation, the agent intervening, the amount of the operation (in the event that he/it is not meadow seized in the software).

For the other internal pieces, every ascription accountant must be pushed of a document writes. These documents correspond to economic, legal, fiscal operations or regularization to translation accountant.

The documents acting as piece of basis must describe lucid manner:

the date, the nature of the operation, the detail of the calculations done to determine the amounts to post (worksheet use so

necessary for the various operations), the ascriptions accountants (Debit and Credit).

The internal pieces must don the signatures of people authorized to present the conclusive character.

Paragraph 3: Registers accountants

AAGMV holds the books following accountants:

The - Newspaper book, The general and auxiliary ledger, The general balance of the accounts, The book of inventory, The book of wage.

The daily book, the book of inventory and the book of wage are quoted, initialed by the competent judicial authority (courthouse of the trade, inspection of work).

NB: When the system of treatment of the operations accountants is computerized, the book definitive newspaper published at the end of period is joined and is initialed.



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They are not kept white (if they are manual) nor change of no way;

The corrections in the books accountants are done solely in negative of the erroneous elements.

They are preserved during at least ten (10) years.

To facilitate the establishment of the book newspaper, of the auxiliary newspapers follows are open:

ledger of banks, ledger s of cases, ledger s of the purchases, ledger of wage, Various operation " ledger book.

He/it is some in the same way of the big book of the general accounts of third whose holding can be facilitated by the holding of the auxiliary accounts of:

Suppliers, Personal, Consults.



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Cycle Financial and Accountant Management Under cycle Account codification

CHAPTER 2: CODIFICATION ACCOUNTANT

The personal accountant makes use of the tables of codifications accountants to analyze, to impute, to seize and to treat the operations of the AAGMV. These tables understand:

the list of the files accountants, the list of the ledgers accountants, the list of the general accounts, the auxiliary codification list, the plane analytic accountant, the list of the financial accounts, the list of the budgetary accounts,

For each of the lists he/it is created a codification including a code of alphanumeric characters and a wording associated above. These lists are put up to date with the progression of the needs of codifications. For every program or project, the accountant creates a file accountant in which is treated the operations being a matter for this activity. The newspapers accountants, the general and auxiliary accounts, the analytic accounts, the financial accounts and the budgetary accounts are put up to date if the new activity brings necessary changes.

Section 1: Registers accountants

The codifications of the registers accountants include four alphanumeric characters. He/it is created a code by newspaper accountant.

Section 2: General accounts

The codifications of the general accounts are decimal in accordance with arrangements of the SYSCOHADA. Every general account includes six (6) numeric characters:

The 1st character of the account indicates the class of the account; The 2nd character of the account indicates the chapter of the account; The 3rd and the 4th character of the account indicate subdivisions of chapter of the

account; The 5th and the 6th character indicate the account of movement.



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Only the account to 6 characters is authorized to receive movements of writings, the other accounts (2 numbers, 3 numbers or 4 numbers) are accounts of regrouping.

Section 3: Auxiliary codifications

The accounts or the auxiliary codes permitting to individualize the operations dealt with them are associated to some accounts of third. The general accounts that are the object of an auxiliary follow-up are marked by the collective account. One can mention: Suppliers, Personal, Offices of study, etc.

Section 4: Budgetary codifications

The budgetary plan includes some stations to 3 alphanumeric characters. The 1st character of the account indicates the budgetary title (I for Investment - F for Working). The 2è and the 3è character of the account indicate the station accountant.



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Cycle Financial and Accountant Management Under cycle Diagram of Accountant treatment and aim transactions

CHAPTER 3: DIAGRAM OF TREATMENT ACCOUNTANT OF THE MAIN OPERATIONS

Section 1: Loads immobilized

The immobilized loads are loads to general character non repetitive having an impact on the result of the enterprise. They constitute fictional assets (nonvalues), but of by their nature and their value, are registered to asset immobilized in order to distribute them on several exercises and not to penalize the result of the exercise to the course of which they are hired. The immobilized loads understand:

Expenses of establishment: committed expenses to the constitution of the agency or in the setting of increase of the capital or restructuring,

the loads to distribute on several exercises: committed loads during an exercise, but that concern the exercises also to come.

The immobilized loads are recorded previously in the accounts of loads by nature (class 6). At the time of the decree of the accounts, they are transferred to the account 20:

Debit : 20 Count immobilized loads Credit : 78 or 848 Count plain load transfer or HAO To record the immobilized loads

The amortization of the loads immobilized makes itself directly by the credit of the account 20, on a length of 2 at 5 years:

Debit: 6811 Count endowments to the amortizations of the loads immobilized Credit: 20 Count immobilized loads For amortization of the immobilized loads

Section 2: Immobilization

An immobilization is a property that AAGMV has intention to preserve or to use for a long time and that doesn't consume itself by the first use. It agrees to note the following fundamental innovation: the requirement of full property is not anymore an indispensable



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criterion to the enrolment to the balance of the immobilizations. The notion of intention accounting appears very distinctly to this level.

The bodily and incorporeal immobilizations are of goods or values destined to remain for a long time under the same shape in AAGMV to be used in the setting of its activity.

The procedures of management of the immobilizations must take place on the basis that:

the acquirements are allowed duly and are posted correctly, the immobilizations exist, belong well in AAGMV, the immobilizations are received correctly by a commission, the loads of exploitation are not recorded and vice versa in the immobilizations, the protection of the immobilizations is perfected, the subscription of the insurance policy is adequate, the endowment to the amortizations (and store for depreciation) respects the principles

generally admitted and the legislation in force, the physical inventory of the immobilizations takes place once at least the year.

The immobilizations are followed from the WISE application.

To the delivery of the immobilization the accountant informs the module " Immobilizations " on the basis of the original of the sheaf. He/it specifies:

The designation of the immobilization,

The number of identification (assigned automatically by the system composed of the nature of the good, of the year of acquirement and the number of order),

The supplier's name, The site and the possessor of the immobilization, The value of acquirement (prices of purchase, expenses of approach and expenses of

setting in service), The source of financing, The date of setting in service, The rate of amortization The budgetary station to which he/it is joined The analytic station The valorisation of the immobilizations to their entry in the heritage is treated by the

accountant

==> Constituent elements of the valorisation of the immobilizations:



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the duty-free purchase price (after legally recoverable tax deduction, that means the amount in francs resulting from the agreement of the parts at the date of the operation deduction made of the discounts, discounts and refunds gotten),

The accessory expenses bound directly to the acquirement and his/her/its setting in state of use. The accessory expenses (after legally recoverable tax deduction, that means the loads directly or bound indirectly to the acquirement for the setting in state of use of the good or for his/her/its entry in store.). these are:

The rights of custom to the import; The VAT and the taxes assimilated non recoverable by AAGMV; Expenses of transportation, installation and necessary installation to the setting in state

of use of the immobilizations by the enterprise; Expenses financiers hired before the entry of the good in the heritage.

Don't constitute on the other hand of the accessory expenses, the following elements :

- Financial cost for the acquirement that constitutes financial loads (67…);

- Expenses of transportation supported after the routing of the good on the places of its first use (61…);

- Expenses of registration and penalties had to in case of failure to respect of the commitment to construct (64…);

- Some acquirement cost not representative of a venal value (right of mutation, honoraria or commissions and expenses of acts), (63, 64).

==> Observation of the immobilizations in progress:

One records in progress " in immobilizations”, the incorporeal and bodily immobilization value non finished to the fence of the exercise but for which had transfer of property already to the profit of the establishment.

Debit: 219/229/239/249 Immobilizations in progress

Credit: 78… Account of plain load transfer

To record on walk unfinished immobilizations

Observation of the immobilizations in progress finished:



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When all invoices concerning an immobilization arrived in AAGMV after its completion, and that it is capable to be put in service, he/it agrees to do a transfer in the account of physical and unphysical immobilizations corresponding.



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Debit: 21/22/23/24 Immobilization by nature (for the totality of its cost) Credit: 219/229/239/249 Immobilizations in progress To record the on walk unfinished immobilizations

Remittances of advances and deposits on orders of immobilizations:

In case of advances and / or of versed deposits, it is appropriate to record them in the account " 25 Advances and versed deposits on immobilizations "

Debit: 251/252 Advances and versed deposits on immobilizations Credit: 5…… Accounts of treasury To record the advances and deposits on immobilizations

Regularization of the advances and deposits on immobilizations:

At the time of the total delivery of the good in the case of a physical and unphysical immobilization finished or of the partial deliveries in the case of the immobilizations it agrees in progress, to regularize the account 25 by the debit of the account concerned.

Debit: 21/22/23/24 Immobilization by nature Credit: 5…. /251/252 Accounts of treasure/Advances and instalment deposits on immobilizations To regularize the advances and deposits on immobilizations

Receipt:

Since the receipt of the immobilization, its setting in service intervenes. The accountant publishes his card from the WISE module that takes the nature of the immobilization, its date of entry in service, its valorisation, its affectation. It draws up the plan of amortization of the immobilization. The ordering of the documents is important and impose the setting up of a folder “immobilizations " that lists all pertaining pieces to the purchase and those produced by the accounting.

Transfers of immobilizations:

The movements of immobilizations must be allowed by the SE. The transfer is materialized by a card of transfer signed by the two Persons responsible of direction concerned (former affectation, new affectation). They preserve each a copy of the transfer card and a third copy is addressed to the accountant for alteration of the immobilization card. The state of the immobilization is informed on the card of transfer.



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Maintenance/Protection of the immobilizations:

The immobilizations must be assured according to the assessment of the risks incurred. Some preventive interviews are achieved, notably on the computer material. At the time of a transfer, of an inventory or to the arising of a problem in the use of an immobilization, some repairing interviews can be required. To this level, it agrees to underline that, in accordance with the regimentation and to the practice accountant, the maintenance expenses of an important amount that have the effect of increasing the value of an asset immobilized or to prolong the life span of it must be registered in immobilizations. The accountant must analyze the maintenance expenses hired to verify the distinction charges/immobilisations carefully. In the case of an expense having the character of an immobilization, the value of the immobilization, its lives span as well as the plan of amortization is corrected. The card of the immobilization and the folder of the immobilizations are put up to date.

Works of the end practices:

The yearly inventory is achieved at the end of exercise, under the supervision of the listener Interne. A letter is also addressed to the external listeners of the AAGMV, inviting them to participate in these works. The teams can be formed of an administrative agent and a technical agent for the assessment of the machines. The accountant controls the calculation and the registration of the amortizations and compares the estimable amortizations to those achieved. The amortization is defined as distribution on the length likely of use of the lot of difference between the cost of entry and the estimable vestigial value (article 45 of the relative regulation to the right accountant of the SYSCOHADA). Even in case of absence or insufficiency of profit, " It is proceeded, in the exercise, to all amortizations and necessary stores to cover the depreciations " (article 49). The bodily and incorporeal immobilization amortization is posted thus: Debit: 68 Endowments to the amortizations of exploitation

Credit: 281/282/283/284 Amortizations of the of immobilization concerned

For the endowment to the amortizations of the exercise The immobilizations come out of the heritage of the establishment for 2 reasons, to know,:

Their stake to rubbish, or Their transfer to third.

The Operations of disposal of stake to rubbish or reform of the immobilizations liveliness more value or worthless.



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Get rid of :

An immobilization is put to rubbish when it doesn't have utility of exploitation anymore. The head of the service user of the immobilization notes the stake to rubbish and submits the decision to the Administrative Financial Director that approves it. A certified report proves to be necessary. A detailed state and the card of the immobilization must come with the demand at the Director. The stake to rubbish makes itself in general at the end of exercise. This exit is noted at the time of the inventory and on the picture of amortization.

The accountant records the exit of the asset immobilization by the credit of the account concerned (21, 22, 23, 24) while returning the accounts 81 " Values accountants of the transfers of immobilizations " or 654 " Values accountants of the transfers current of immobilizations " of the value of entry of the immobilization concerned.

Debit: 81/654 Values accountants of the disposal/current immobilization Credit: 21/22/23/24 Immobilization according to the nature For the registration of the exit of the immobilization

If the immobilization is not absorbed for the period going from the last date of inventory at the date of transfer, a complementary endowment should be pass. The practiced payment off must be annulled by the credit of the account " 81 accountants values of the transfers of immobilization " or the account " 654 accountants values of the transfers current of immobilization ".

Debit: 28 pay off of the account immobilization by nature Credit: 81/654 Values accountants of the disposal/current immobilization For balance of the total of the payment off until the date of exit

Immobilization disposal to a third

it is allowed inevitably by the General Direction that verifies the conformity of this proposition with the parameters usual appropriate to rubbish or reform of facilities of the same type or examine the justifications of a premature transfer.

The setting in reform will take place according to the rules and usual practices provided that they respect to the minimum the following conditions:

Enough information opened of the setting in reform and of its conditions: by way of press release;

deposit of the offers under closed fold and public spoliation;



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assignment to best saying; a clause granting priority, to strictly equal offer, to the tender dealer belonging in

AAGMV is acceptable under the condition have been carried previously to the knowledge of all tender dealers;

The disposal is materialized by a detailed invoice and the conditions and/or modes of payment of the financial product of the reform are specified.

The transfer can be plain or out plain activity; the writings of accounting present itself as follows:

The debit of the account " 654 value accountant of the transfers current of immobilization " or " 81 value accountant of the immobilization " transfers according to the case, by the credit of the account of immobilization concerned notes the exit of the immobilization of the heritage of the enterprise.

Debit: 81/654 Values accountants of the immobilization disposal/current Credit: 21/22/23/24 Immobilization according to the nature For the recording immobilizations outgoings

The practiced amortizations must also be cancelled by the credit of the account " 81 values accountants of the transfers of immobilization " or the account " 654 values accountants of the transfers current of immobilization ".

Debit: 28 Amortizations of the account immobilization by nature Credit: 81/654 Values accountants of the immobilization disposal/current For balance of the total of the amortizations until the date of transfer

The value of transfer is recorded to the credit of the account " 82 products of the transfers of immobilization " or the account " 754 products of the transfers current of immobilization " by the debit of an account of third or treasury.

Debit: 41 or 52/57 Accounts of third customers or treasury Credit: 82 or 754 Products of the disposal/ current of immobilization For the registration of the product of the immobilization transfers

The disposal value is recorded to the account credit " 82 products of the transfers of immobilization " or the account " 754 products of the transfers current of immobilization " by the debit of an account of third or treasury.

Debit: 41 or 52/57 Accounts of third customers or treasury



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Credit: 82 or 754 Products of the disposal / current of immobilization

For the registration of the product of the immobilization disposal

Section 3: Matters

The stocks are defined as the set of matters, office supplies, belonging in AAGMV. The criteria of distinction between stocks and immobilizations are described infra.

INVENTORY

The stocks are valued according to the method of the first entered first left (FIFO).

The gaps found between the physical numberings and the data descended of the files are analyzed and are commented. In case of gaps with difficulty explainable, one proceeds to an inventory of confirmation. On the basis of the results of inventories validated, possible propositions of transfer in losses and updating of the file are submitted to the AFD.

DEPRECIATION OF THE STOCKS

Living stock: It is the stock of rolling and necessary maintenance to face the middle consumption and to the middle delay of provision.

Dead stock: it corresponds to the relegated elements, disqualifies, to alienate.

Presumed stock died: It is about use products current non clear soups since one year and without forecasting of consumption.

The politics of depreciation must be modulated according to these different categories of stocks:

Stock dead or presumed death: Application of a depreciation rate of 100%.

Living stock: Application of a depreciation rule taking into account the level of stock and the historic of the consumptions.

Section 4: Personal

DIRECT PAY

On the basis of the bulletins of wages and the deductions of commissions, the remunerations poured to the salaried employee (wages, pays, treatments, balances, commissions, bonuses



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and inclusive indemnities) are recorded for their raw amount to the credit of 422 " staff, " remuneration, by the debit of the accounts 661 to 663.

Debit: 661 to 663 Staff Loads Credit: 422 Staff, haven remuneration,

For the registration of staff's loads

The social reserved or practiced “Socials security contributions ” are produced then from the account 422 by the credit of the accounts of the social organisms interested, 431 to 433, so that the balance of 422 represents the net income. The compensatory indemnity of holidays paid follows the same rule.

Debit: 422 Staff, remuneration, Credit: 431 to 433 social Organisms

For the salary social restraint registration

INDIRECT PAY

On the monthly, quarterly or yearly slip basis, the indirect pays or «socials security contributions " are produced in 6641 and 6642, and credited according to their recipient in the accounts of social organisms 431 to 433.

Debit: 6642 Socials security contributions Credit: 431 to 433 social Organisms

For the recording socials security contributions

RETAINED ON SALARY

The deduction on salary, others than the socials, is transferred of the account 422 to the credit of:

421 if it is about advances or deposits: the advance is agreed to the salaried employee before all benefit, to his/her/its arrival

in AAGMV for example; the deposit the East after supplying of benefits, but before the establishment of the

wage bulletin, at the end of week or fifteen for example, if the wage is monthly. 423 if it is about oppositions or garnishments; 447 if it is about retained taxes in the source;

Debit : 422 Staff, payment, Credit : 421/423/447 salary deductions others than social

For the other deduction salary recording



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So that the account 422 makes to pay emphasize the «net payment”.

REPAYMENTS OF EXPENSES

The real expense repayments hired by the salaried employee for the account of the AAGMV are produced by nature in the consumptions of goods and services, 60 to 63, even though they represent on the paystub.

Debit: 60. to 63.. Purchases / outside Services Credit: 422 Repayment of staff expenses For the registration of the expenses repayments

ADVANTAGES IN NATURE

The advantages in nature agreed to the salaried employee are also produced by nature, some,:

614 " TRANSPORTATION OF THE STAFF ";

622 " RENTING AND RENTAL LOADS;

624 " INTERVIEW, REPAIRS AND MAINTENANCE ";

628 “EXPENSES OF TELECOMMUNICATIONS "; etc…

But regularized globally at the end of exercise by the debit of the accounts 6617 and 6627 « NATURAL ADVANTAGES» and the credit of 781 "TRANSFERS OF LOADS EXPLOITATION.

In the course of year

Debit: 614/622/624/628 Accounts of nature loads Credit: 52… /57…. treasury Accountants For the registration of the expenses repayments

At the end of year



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Debit: 6617/6627 nature Advantages Credit: 781 Transfer of loads exploitation For the registration of the expenses repayments



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REMUNERATION OF OUTSIDE STAFF

The staff's remunerations outside salaried employee in AAGMV, versed as honorarium either invoiced by societies of " temporary " staff, constitutes outside services recorded in 637 " remunerations of outside staff in AAGMV "; but at the end of exercise, their global amount been the object of a transfer,:

In the course of year

Debit: 637 REMUNERATION OF OUTSIDE STAFF Credit: 52.. /57... Treasury Accounts For the registration of regulations of the outside Staff

At the end of year

Debit: 667 REMUNERATION TRANSFERRED OF OUTSIDE STAFF Credit: 637 REMUNERATION OF OUTSIDE STAFF For regularization of the remuneration for outside staff

In such a way that they are included in staff's loads.

INDEMNITIES FOR DEPARTURE AT THE RETIREMENT

The indemnities due to the staff at the time of the departure at the retirement make the object of a provision to the fence of every exercise and are recorded in account 196 - Store for pensions and similar liabilities in counterpart of the account 691 - Endowments to the stores of exploitation. The stores for pensions and retirements are indemnities of departure at the retirement or end of career. The indemnities are calculated according to the seniority and the staff's origin on the following basis:

For the first five years of seniority, I' indemnity is of 25% of one month of salary per year of service;

Between the sixth year and the tenth year of seniority, the indemnity passes to 30% of one month of salary per year of service;

From the eleventh year of seniority, the indemnity is of 40% of one month of salary per year of service.



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The month of salary considered and commonly named salary global monthly means, is equal to the average of the twelve (12) last months of taxable gross income having preceded the end of activity in AAGMV.

Debit: 691 Endowments to the stores of exploitation Credit: 196 Allowance leave retirement pension For the endowment of the exercise

VACATION PAYS

The legal texts plan the right to the holidays for the set of the staff. He/it agrees therefore to constitute, in accordance with the principles accountants of prudence and specialization of the exercises, a provision for paid holidays that understands the totality of the rights accumulated by the staff as well as the pertaining overheads. The global load of the holidays paid is recorded to the debit of the account paid 6613 Holidays (or paid 6623 Holidays) by the credit of the account 4281 Debts provisional for holidays to pay.

Debit: paid 6623 Vocations to pay Credit: 4281 provisional debts for Vacation to pay For the observation of the Vacations to pay

READY TO THE STAFF

The loans to the staff are depreciated when they became irrecoverable or exceed the possibilities of long-term repayment of the borrower. A provision for depreciation is also constituted to cover the risks of recovery of the loans granted to the staff not being part of the AAGMV anymore.

Section 5: Debt

GENERAL RULES

Resources of the agency are defined in the law n°2007-13 of February 19, 2007, in its article 6 that stipulates,: Resources of the agency are constituted in particular by the incomes coming from the management of the economic zones to special statute, of all other resources in counterpart of the services and benefits provided in the setting of the promotion or the generation of investments and all other resource granted by the State, notably in the setting of its relations with the partners to the development and destinies to the realization of specific missions.



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The debts are posted as soon as they acquire a certain character, after the confirmation of the elements of invoicing being in the technical file.

DEPRECIATION OF THE CREDENCES CUSTOMER

Certain debts in their principle but of which the recovery (in part or in totality) appears, for reasons various, uncertain are transferred in a doubtful account and a provision for constituted suitable depreciation. Some stores can only be constituted to cover risks of contestations.

Therefore they can be according to the seniority on the basis of a balance by antecedence. The debts whose seniority is superior at two years at least are provisioned to 100%. This method, although close to the economic realities, require before his/her/its setting in use the authorization of the fiscal administration.

The writings present themselves as follows:

Transfer plain customers in doubtful or litigious customers

Debit: 416 litigious or litigious debts customers Credit: 411 plain Customers For transfer of the plain debts in doubtful or litigious

Observation of the provisioned load

Debit: 659 provisioned load of exploitation Credit: 491 Depreciation of accounts receivable For the observation of the depreciation of the debts customers

Irretrievable debts

The Irretrievable debts can be born:

of the loss of the credence because of the customer's difficulties, of the negative result of the committed pursuits,;

of the fifty-year old prescription (5 years in commercial matter).

Its observation results from it, on the plane accountant, in loss and therefore his/her/its exit of asset.



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The writings are the following:

Debit: 6511 Loss on debts customers Credit: 411/416 doubtful or doubtful/litigious costumers For the observation of the loss of the debt

Balance of the provision become without object

Debit: 491 Depreciation of the debts customers Credit: 759 Darned of the exploitation provisional loads For balance of the stores become without object

CAESURA OF THE EXERCISES

The products must be connected to the exercise to the course of which they are acquired.

Debit: 418…. /47.. Customers produced the various to receive/debtors Credit: 7…. Accounts of products For observation of the products to receive

By respect to the principle of the separation of the exercises, the noted products and none connecting to the exercise must be regularized at the end of year.

Debit: 7…… Accounts of products Credit: 477 Products noted of advance For regularization of the products none connecting to the exercise

Section 6: Debts

GENERAL RULES OF ASSESSMENT

The debts of exploitation are posted when they acquire a certain character to the delivery of the good or to the supplying of the benefit.

The registration of the purchases is done upon receipt of the invoice established by the supplier, accompanied by the good of receipt and the certification.



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Debit: 60….. Accounts of load (Purchase TTC) Credit: 40…. Accounts of third suppliers (HT) 4441 TVA TO PRÉCOMPTER (VAT) For observation of the purchase loads

The invoices in mottos are converted during the day of their accounting. The differences of change appearing at the time of the regulation of a deadline passed in losses or gains of change.

Debit: 40 ..and/or 676 Accounts of third suppliers/exchange loss Credit: 5… and/or 776 Treasure count/exchange gain

For observation of operations purchases regulation in foreign currency

CAESURA OF THE EXERCISES

The loads must be connected to their exercise of origin. The received goods or the benefits returned and no invoiced again to the fence of the exercise are counted and recorded in account of loads.

Debit: 6…… Accounts of loads Credit: 408… Accounts of third, invoices non upstarts, For observation of the loads connecting to the exercise

Always, by respect the principle of independence of the exercises, the goods and the benefits of services already noted in loads of the exercise and none connecting must make the object of regularization at the end of year.

Debit: 476 Loads noted of advance Credit: 6….. Accounts of loads by nature For regularization of the loads non connecting to the exercise



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PROBABLE DEBTS

It must be taken into account the risks and loads intervened during the exercise or a previous exercise, even though they are known between the date of the fence of the exercise and the one of the establishment of the financial states.

Section 7: State

VAT

The VAT pre accounting on the invoices suppliers is posted to the credit of the account "4441 State due " Tva. At the time of the liquidation of the VAT at the latest in M+15, the account is balanced by an account of treasury.

Works done for the account of the state

In the setting of works done by AAGMV for the account of the state of Senegal, some transient accounts are used to record:

the receipt of funds; the payment of the invoices certified (Entrepreneurs, Offices of survey, etc.); the transfer of the hang-over to the state.

The writings present themselves as follows:

Receipt of funds

Debit: 5… treasury Accounts Credit: 4499 Funds received State p/c Receipt of funds

Taken in loads of invoice/breakdown suppliers

Debit: 4493 Operations done State p/c Credit: 481 Suppliers 409 Advances of starting 4819 Retained of guarantee 444 State VAT 447 State BNC (Offices of survey)



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For the accounting of the invoice or the deduction

Regulation of the invoices suppliers, of the taxes and taxes,

Debit: 481 Suppliers 409 Advances of starting 4819 Retained of guarantee 444 State VAT 447 State BNC (Offices of survey) Credit: 5… Accounts of treasury Invoice payment Debit: 4499 Funds received State p/c Credit: 4493 Operations done State p/c For the observation of the reduction of funds



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Cycle Accountant and Financial Organisation Under cycle Management of Treasury

PTER 4: MANAGEMENT OF THE TREASURY

Section 1: Preamble

The AAGMV is an interstate organization conceived under the aegis of the African union and the Community of the States of Sahel - Sahara (CEN-SAD). It has the international legal capacity and the autonomy of working.

The founding texts as the act instituting the Pan-African agency of the Green Great Wall signed June 17, 2010.

The AAGMV has for global objective the realization of the Green Great Wall in the members States to fight against the effects of climatic change, of desertification, the loss of biodiversity in order to generate highly positive socioeconomic impacts on the populations and to assure the lasting natural resource management and the development integrated of the targeted arid zones.

it is relieved in the setting to work, to the level of each of the members States by a national structure assigned to undertake the realization of the national component of the Green Great Wall.

it has for main missions the coordination and the follow-up of the activities of realization of the Green Great Wall.

The financial resources of the agency understand:

a. Statutory and voluntary yearly contributions by the members States;

b. of the contributions and financial helps, grants, bequests or subsidies granted by African or foreign physical or moral people, notably governments, international organizations or institutions financiers, public or private organisms, governmental and particular organizations,;

c. all other source allowed by the CM.

The members States can grant on the basis of needs duly expressed by the ES and can approve by the ministerial Council of the contributions in nature under shape of human resources or the material resources. The human resources concern the experts or the professional staff detached by the ministerial Secretariat for one definite period.

The wages of these people are taken in charge by the respective States and are deductible of the amount of the contributions of the countries concerned.



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The material resources are notably the facilities, the material, and the supplies and of the local offered to the agency. The global cost of the grant is put to the asset of the country donor.

The expenses depend of the agency are paid in the limits of the yearly budget established by the Executive Secretary and approved by the CM.

The yearly budget is established and approved before the end of the exercise year. In the event that the CM didn't manage to meet and adopt the budget, the President of the advice allows the ES to hire the expenses in the limit of the credits approved in progress to the title of the exercise.



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Section 2: Accounts supply

Under cycle Accountant supply Operator AFD Duty To supply the Account

SUPPORTS(S) OR GENERATING FACTS OF THE TASK: Endowment Budget.

TASKS TO EXECUTE

Paragraph 1: Budgetary resources

A budgetary endowment is allocated, every year to the agency to allow him to achieve his/her/its activities;

After adoption of the budget, the decision of remittance of the registered amount is elaborated by the AFD;

The WISE software permits to follow the financial situation of the agency as well as all constituent elements of the yearly budget.



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Section 3: Management of the banking accounts

Under cycle Management of the banking accounts Operator Accountant Duty Task to Preserve the checks

SUPPORTS(S) OR GENERATOR FACTS OF THE DUTY:

Notebooks of checks; Cash

TASKS TO EXECUTE The notebooks of checks are preserved by the accountant in a case or drawer closing

to key and are the object of a follow-up by the Administrative and Financial Director; The notebooks of checks used and finished are preserved during at least ten years.



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Under cycle Management of Banking accountant Operator DAF/ accountant Duty To receive the invoices or the breakdown and to transmit

SUPPORTS(S) OR GENERATING FACTS TASKS:

Deductions, Invoices and appendices document (Good of delivery and/or receipt PV, order form).

TASKS TO EXECUTE

To receive the sheaf: invoice, yellow copy of the order form, delivery order and/or receipt PV, deduction, corresponding attachments,;

Expiration date:

To validate: the exhaustiveness of the sheaf (invoice or deduction), the conformity of the deduction in relation to the card of market published from

SAGE;

To transmit, if necessary the verified sheaf, dated and stamped to the Person responsible of the service claimant for certification.



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Under cycle Management of Banking accountant Operator Responsible of needy Duty To certify or reject the invoice and deduction

SUPPORTS(S) OR GENERATING FACTS TASK:

Deductions, Invoices and appendices documents (delivery order and/or receipt PV, order form);

Conformity Certificated.

TASKS TO EXECUTE

To verify the calculations and the conformity of the content of the result provided to the one waited by the Person responsible of the service claimant;

To establish a memo to act as certificate of conformity in relation to the contract; To sign the memo and to aim the sheaf for certification, To preserve a copy of the sheaf certified and to transmit the file to the AFD for

regulation If verification succeeds to the formulation of reserves:

1. To return the invoice or the deduction in the AFD for return in the enterprise so that she/it raises the reserves,

2. To return the invoice or the deduction in the AFD for correction by the enterprise,



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Under cycle Management Backing accountant Operator ES/AFD Duty To sign checks

SUPPORTS(S) OR GENERATING FACTS TASK

Invoices suppliers certified, certified deductions, Bulletins of salary; Order of transfer, Provision case, etc.;

TASKS TO EXECUTE

All invoices and overdue deductions and certified are transmitted to the Accountant with the justifying pieces (invoice, deduction, slip of delivery, order form, good of receipt) that, after verification, establishes the checks of regulation or the orders of transfer;

The accountant first transmits them to the DAF in a binder that verifies and sign, if there are not any anomalies, then to the SE according to the same procedure for the second signature;

NB: Principle of signature joined by the DAF and the ES.

Once the signed checks, the binder is transmitted to the helper of the HIMSELF that mentions the references of the payment on the invoice or the deduction;

it makes a copy of the checks that it transmits with the binder to the accountant for accountant of regulations.



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Under cycle Management Backing accountant Operator SE Assistant / welcoming Duty To give back the checks to recipients


Checks signed; Invoices suppliers certified; Deductions certified; paystub; cash supply ; Etc.

TASKS TO EXECUTE

The helper of the is called the concerned suppliers and puts back them the checks against discharge and justifying piece;

NB: he/it agrees to note that for the annulled checks:

They should carry the “annulled” mention; The numbers should be cut and should be stapled on the heel of the check.



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Under cycle Management Backing accountant Operator Accountant Duty To account the payment


Copies of the checks signed and of the orders of transfer.

TASKS TO EXECUTE

The procedures of typing in SAGE are lighting for regulations because of the automatic counterpart existence for the financial recording;

For the payment of an account of third, the list of the movements to balance is proposed for the choice of the operation to adjust;

The system proposes the ascriptions seized in charge at the time of the hold of the invoice by default.



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Under cycle Management of backing count Operator Accountant/DAF/internal Auditor Duty To control the counts

SUPPORTS(S) OR GENERATOR FACTS OF THE TASK: Banking account extract.

TASKS TO EXECUTE Monthly the accountant prepares the banking closeness state from the module of

SAGE closeness or by hand; it transmits it to the Administrative and Financial Director with: the state of the previous month, an edition of the big book of the banks, the relative slips of payment to the elements in suspense. The Administrative and Financial Director proceeds to the controls of use, aim it and

advertising if the case arises to the bank the missing pieces; The connection statement is transmitted then to the internal listener for approval.



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Section 4: Management of the Cash

Paragraph 1: Preamble

The cash is held by the financial operation person responsible (ROF). The maximal amount allowed in case is of FCFA 400.000. Only of the amount expenses lower in 50.000 FCFAS are adjusted by case.

The payments are allowed by the Administrative and Financial Director.

it is open a fog of case held by the ROF.

Every expense should lead to the establishment of a justifying. At all moment, the amount of the justifying increased of the amount of the species in case should be equal to the fund of case allocated to the departure.

On the occasion of every reorder or each time that of need (period of decree accountant for example), a decree of case is done and the pieces accountants transmitted to the accountant for registration.

The cash should be controlled once by the internal listener on a regular basis and sudden way at least per month.



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Under cycle Management of Cash Operator Accountant Duties To control the counts

SUPPORTS(S) OR GENERATOR FACTS OF THE TASK: Expense justificative or the outgoings funds.

TASKS TO EXECUTE

The Financial Operation Person responsible charged of the management of the case fills a good of pre - numbered case exit summing up the main information below:

dates service claimant nature of the expense Upward of the expense Justifying documents of the expense.

The good of case exit is aimed then by the DAF. When some expenses must be hired for which the exact amount is not known of

advance and that it is manifest that the expense is lower in 50.000 FCFA, a temporary receipt is established. This temporary receipt is annulled to the receipt of the purchase invoice and possibly of the remaining currency.

The ROF prepares a pre - numbered payment demand that she transmits to the DAF with the joined justifying pieces;

The DAF validates the expense while aiming the setting that is dedicated him; The ROF makes sign the demand of payment by the recipient and affix the controlled

seal "cash " the XX/XX/XX on the justifying piece, puts up to date then his/her/its newspaper of case.



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Under cycle Management of the cash Operator DAF/Auditor Duties To pay cash


Demand of supply of the cash;

Monthly decree of the account cash.

TASKS TO EXECUTE

Before every reorder of the case, the accountant and/or the internal listener pulls the balance of the account of case and proceed in presence of the assistant of the AFD the inventory of the species;

They bring closer: Balances it accountant of the cash balance inventoried, The pieces of fog case and insure of the respect of the chronology of the pieces; The minute of case inventory is raised and carry the signatures of people having taken

part to the inventory; All minutes of case inventory are filed with the pieces of case.



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Cycle Financial Organization and Accountant Under cycle Filing and Storage of documents

CHAPTER 5: FILING AND STORAGE OF THE DOCUMENTS

Every registration accountant is supported by one or several justifying pieces that must be archived imperatively in the folders open of chronological way.

Section 1: Immobilizations

The relative pieces to the acquirements of immobilizations must understand notably:

Copy of the invoice, 2nd copy of the order form Justifying of expenses appendices (expenses of custom, transit...).

The invoice is classified in the suitable purchase folder.

Section 2: Purchases - Suppliers

The documents (copies of invoices and order forms) are classified chronologically by number of piece.

The original of the invoice serving to its regulation, is classified in the suitable treasury folder with the reference of the payment.

A file calling “expiry dating checks of the invoices have filed payment” put in place to assure sustained unpaid invoices.

Section 3: Case

The pieces of case (good of exits, received and invoices) assorted of the slips transmission and/or of the case fog, are archived chronologically.

Section 4: Bank

The pieces of bank (photocopies of the checks gave out with the invoices having called them and received slips of discounts of checks, Opinion of debit and credit of the banks...) are archived chronologically.

A different folder is used for every bank.



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The banking closeness and the summaries of accounts are also archived in a specific folder in every bank.

Section 5: Pay - staff

The Administrative Financial Director(DAF) archives the individual files (contract of work, planning of the holidays, justifying of identity...) of the salaried employee of the agency in folders foreseen to this effect,

Every month, the accountant archives the permanent staff paystub of, the book of wage published month per months and the summary of the occasional use hand.

Section 6: Fiscal declarations

One or several folders take month per month the fiscal declaration copies:

Value-added tax, Attestation of deduction,

Withdrawals to the source and the certificates of withdrawal,

Taxes on the Treatments and wages,

Inclusive contribution to the employer's load,

Real estate Value income tax,

Tax on the Societies,

Patents,

Other taxes…

The Deposits on Various Taxes and Taxes are classified with the VAT on which they are imputed.

Section 7: Social declarations

This folder must contain the declarations to social character. Thus, the remittances to the social organisms are archived separately.

Section 8: Various operations

This folder takes all registrations done in waiting of justifying, as well as the operations that don't relate to any of the main newspapers, the regularizations of writings, the amortizations and operations of exercise end.



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All Various Operations must be assorted of the pieces that justify the regularizations and other operations passed in writing.

CHAPTER 6: STATES FINANCIERS

This stage constitutes the last link of the chain. The financial states are constituted:

of the Balance,

of the Account of result of the exercise,

of the financial Picture of resources and the jobs of the exercise,

as well as of a State annexed whose main arrangements are fixed in the SYSCOHADA.

It also includes the establishment of a supplementary State. The balance describes the elements of asset and the elements of liability constituting the heritage of the enterprise separately. It makes to appear, of distinct way, the clean funds. The Balance of the exercise makes to appear, of distinct way, to asset,: asset immobilized, the asset of exploitation attached to the plain activities, asset out plain activities and the asset of treasury; to the liability: the clean funds and resources assimilated, the financial debts, the liability of exploitation attached to the plain activities, the liability out plain activities and the liability of treasury.

The Account of result sums up the products and the loads that make appear by difference the clear profit or the clean loss of the exercise. It makes to the products and the loads appear, distinguished depending on whether they concern the attached operations of exploitation to the plain activities, the financial operations, the operations out plain activities.

The ordering of the products and loads permits to establish balances of management in the conditions defined by the SYSCOHADA. The financial Picture of resources and jobs retraces the fluxes of resources and the fluxes of jobs of the exercise. It makes appear for the exercise the fluxes of investment and financing, the other jobs and financial resources and the variation of the treasury. The state annexed complete and precise, as far as of need, information given by the other yearly financial states.

The annexed state includes all elements of meaningful character that are not put in evidence in the other financial states and is susceptible to influence the judgment that the recipients of the documents can carry on the heritage, the financial situation and the result of the enterprise. It is some thus notably for the amount of the engagements given and received whose follow-up must be assured by the enterprise in the setting of his/her/its organization accountant.



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All modification in the yearly financial state presentation or in the methods of assessment, must be signalled in the state annexed. The yearly financial states of every enterprise respect arrangements below:

the balance of opening of an exercise must correspond to the balance of fence of the previous exercise;

all compensation, no founded juridically, between stations of asset and stations of liability in the Balance and between stations of loads and stations of products in the Account of result, is forbidden;

the financial state presentation is identical of an exercise to the other;

each of the financial state stations includes the indication of the relative number in the corresponding station of the previous exercise.

When one of the stations encoded of a financial state is not comparable to the one of the previous exercise, it is this last that must be adapted. The absence of comparability or the adaptation of the numbers is signalled in the state annexed.



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GONE 8 - MANAGEMENT HUMAN RESOURCE

Cycle Recall of the rules governing the staff

Operators

CHAPTER 1: RECALL OF THE RULES GOVERNING THE STAFF Section 1: General arrangements RECALLS:

The staff of the AAGMV is submitted to a reserve obligation, impartiality and similar discipline to the one that imposes itself to the agents of the Public Function and mainly:

The staff cannot deliver itself publicly to a critique opened of its hierarchical superior or the public authorities. In the same way, it can deliver himself/itself to no political or religious nature propaganda in the exercise of its functions;

The staff is valued an absolute impartiality. It must to treat manner equals the users of the public service that it receives and with which it treats, in this case the enterprises or offices of study;

The staff must observe in all time the strictest rules of professional ethics. Notably it must forbid itself all favouritism, all shape of corruption or all other shape of fraudulent use;

The staff is finally held to observe the confidentiality of the information on the activities of the AAGMV.

Paragraph 1: Conflicts of interests The staff of the AAGMV cannot detain, directly or per person interposed, no

interest in Enterprises or Offices of study, or to exercise an activity or of the responsibilities in named public or private institutions to maintain commercial relations with the AAGMV, or to benefit from the activity of this one. He/it cannot discern any remuneration, advantage, commission or honorary under a few shape that it is on behalf of these same enterprises or institutions. All agencies is held, at the time of its recruitment by the agency, to fill a declaration establishing the list of its engagements, interests or involvements susceptible to enter above in conflict with the rule.

it has a delay of one month then to free itself of such engagements, interests or involvements. The achievement of this obligation is an express condition of its definitive recruitment or its maintenance in position.



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CHAPTER 2: RECRUITMENT AND INTEGRATION OF THE STAFF

Section 1: Integration of the staff

Cycle Recruitment and integration of staff

Under cycle Integration of staff

Duties To recruit the new staff

APPLICATION OF THE PROCEDURE

This procedure applies to the titular agents of a Contract to Indeterminate Length as well as to those titular of a Contract to Determined Length.


Designation of the Person responsible (Guardian) loaded to integrate the new recruit (godfather) done by the Director of the Direction to which it is affected;

Drawing up the integration planning.

TASKS TO EXECUTE

To come with the new recruit in acquaint oneself of the AAGMV and its environment (planned appointment, delivery of the documents, etc.);

To communicate to the Superior direct Hierarchical of the new recruit the elements that will allow him to write the report of assessment before the end of the trial period: to refer to the delay indicated in page



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Operator Hierarchal responsible

Duties To evaluate

SUPPORT(S) OR GENERATORS FACTS OF THE TASK:

Agent in station;

Before the end of the trial period:

2 months ½ after the hold of function for the settings,

3 weeks after the hold of function for the non settings,

1 week before the end of the Contract to Determined Length.

TASKS TO EXECUTE

To write a report of assessment and to transmit it by the hierarchical way (visa) to the General Direction that will take the necessary measures to confirm the enrolment or will choose to part with the agent at the end of the trial period.



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Cycle Recruitment


Operator Responsible of humans resources

Duties Keep up the progress of the Agency

SUPPORT(S) OR GENERATING FACTS OF THE TASK:

Recruit agency.

TASKS TO EXECUTE

To list, all along the year, and in collaboration with the Direction of which raises the agent and the ES, the set of the necessary elements to the follow-up of this last and to classify them;

To see after the good execution of the missions and tasks of the agent in relation with its direct hierarchical superior (realization of the objectives, preventive management of possible conflicts or other difficulties, etc.).



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Section 2: Recruitment of staff

Paragraph 1: Recruitment of the personal CDI

Cycle Recruit and integration of staff

Under cycle Recruitment of staff Unlimited Contract (CDI)

Recalls

RECALLS:

The recruitment of the personal CDI makes itself with the support of a recruiting office;

The recruiting office has been chosen in accordance with the procedures of transfer of the markets of consultants;

The tasks confided to the recruiting office are:

To draw up the Terms of Reference (TDR) of him (of them) station (s) to provide and him (s) to make validate by the AAGMV,

To Prepare the announcement is urgent on the basis of the TDRS of the station and make validate by the AAGMV,

To publish the offer of the employment in the chosen Medias,

To receive and to value the RÉSUMÉ,

To writ a recruiting report to the attention of the AAGMV,

To transmit to the AAGMV the ten (10) better RÉSUMÉ accompanied by the recruiting report.



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Cycle Recruit et Integration of staff

Under cycle Recruitment of CDI staff

Operator Executive Secretary, Administrative Financial Director, Hierarchal responsible

Duties To validate the reference terms


Station to can;

Available " budget (in the case of a demand non planned, the availability of the budget will have been verified previously by the Controller of management and the engagement done);

Terms of reference (TDR) of the recruitment office.

TASKS TO EXECUTE

To validate the terms of reference of the containing recruiting office:

the missions and the qualifications required to occupy the station to can,

the modes of presentation of the candidacy files,

the place and the date limits deposit of the candidacy files.

To transmit the TDRS validated at the recruiting office for launching of the call opinion to candidacy;

To validate the purchase order some announcements to appear in the press.



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Under cycle Recruitment of staff permanent contract (CDI)

Operator Responsible of Humans resources

Duties To prepare the finals interviews planning


Report of the recruiting office out of the five (05) candidates kept by order of choice of a (01) to five (05);

Studied candidate file.

TASKS TO EXECUTE

To fix the maintenance dates of the candidates in relation with the HIMSELF, the concerned hierarchical Person responsible and the Administrative and Financial Director;

To convene the candidates recommended by the report;

To prepare the questions types to put at the time of the interview as well as the criteria of notations and to validate them with the DAF and the Hierarchical Person responsible;

Once all validated appointments, to write a note mentioning the planning of the interviews and to distribute it as follows:

A copy to the ES,

A copy to the hierarchical Person responsible,

A copy to the Administrative and Financial Director,

A copy for ordering in the corresponding file.

This Committee is composed of the Director of the Service or the Department concerned, of the direct hierarchical Person responsible, of the Person responsible loaded of the human resources and all no one whose contribution will be judged useful for the recruitment. This Committee is constituted for a better transparency in the recruiting system of the agency.



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Under cycle Recruitment of permanent staff

Operator Committee of internal recruitment

Duties To lead the interviews


Report of the recruiting office;

Date of the interviews.

TASKS TO EXECUTE

To converse with the candidates kept by the recruiting office (01 to 05):

To discuss with them of the objective and indicatory of performances that will be fixed them (HIMSELF, hierarchical Administrative and Financial and Responsible Director),

To discuss of the salary pretensions with the candidates,

To verify their availability (date of function hold),

To verify their faculties and its knowledge,

Etc.

To the exit of the interviews, to meet (ES, Administrative and Financial Director, concerned hierarchical Person responsible, Consulting RH) to exchange on the candidates.



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Operator Hierarchical responsible

Duties to Establish the final selection minute


Report of the recruiting office;

Maintain held selections.

TASKS TO EXECUTE

To establish a minute of selection of the candidates presenting by order of merit:

the or the candidates kept (s),

the candidates kept on the waiting list;

To make all members of the recruiting Committee sign the final selection PV interns;

To establish the letter of engagement of the retained candidate and to submit it to the Administrative and Financial Director and to the HIMSELF.



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Cycle Hires and Integration of the staff

Under cycle Recruitment of the permanent staff

Operator Direction Assistant

Duties To notify the elect candidate


Minute of final selection.

TASKS TO EXECUTE

To fix with the ES one date to which it can receive the retained candidate;

To contact the candidate to inform it of the maintenance date;

To ask the candidate kept to present itself provided of the necessary administrative pieces to the constitution of its file:

résumé actualized,

copies legalized of the diplomas and attestations of practicum mentioned in the RÉSUMÉ,

extracts act of birth,

certificate of nationality,

copies the legalized identification card,

certificate of domicile,

certificate of visit and medical further consultation,

extracts the police record;

To confirm the interview date to SE;

To ask the responsible the humans resources to prepare a contract.



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Operator Direction Assistant

Duties To notify the elect candidate


Candidate convened;

Day of the interview.

TASKS TO EXECUTE

To receive the retained candidate and to converse with him;

To determine the date of beginning of function hold;

To transmit the administrative pieces provided by the candidate to the human resource Person responsible for ordering by the helper of the ES in the individual file of the new agent.



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Operator Administrative and Financial Director

Duties To finalize the contract


Candidate having accepted to take his/her/its functions;

Salary, objective and indicatory of defined performance,;

Letter of engagement signed by the HIMSELF.

TASKS TO EXECUTE

On the basis of the model prepared, to finalize the contract (in four (04) copies), the attestation of movement of the worker and the note including the indicators of performance and objectives assigned to the new recruit;

Before transmission to the ES, to make validate the contract by the Juridical Counsellor,;

To make sign the documents (contract and documents specifying the objective and indicatory of performance) to the ES or to its delegate;

To contact the new recruit, to convene it, to receive it and to make sign him the documents,;

To ask the new recruit to complete necessary so his/her/its the staff's file;

To transmit the file to the human resource responsible for treatment.



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Operator Responsible of Humans Resources

Duties To treat the file


File of the candidate transmitted by the Administrative and Financial Director;

Contract of the job.

TASKS TO EXECUTE

To make the new agent undergo a new visit and one against medical visit;

To open a personal file in the name of the new recruited agent and there to classify the set of the documents;

To do the different relative operations to his/her/its hold of function:

Transmission of the contract to the inspection of Work,

Transmission of the movement declaration to the social organisms,

Updating of the list and the staff's file.

To prepare the files of adherence to the social organisms;

To do the relative necessary steps to the social protection (health insurance) of the agent according to its category;

To transmit the relative elements to the wage to the agent charged of the wage.



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Under cycle Recruitment of the personal CDI

Operator Responsible of the Human resource operator

Duties to Control the administrative file


File of the candidate transmitted by the human resource Person responsible;

Contract of job.

TASKS TO EXECUTE

Every agent's file should contain the following pieces and should put up to date permanently:

File of candidacy (demand of employment, up to date résumés, diplomas and attestations of work legalized),

Extract act of birth,

Certificate of nationality,

Copy of the identification card legalized,

Certificate of domicile,

Extract of the police record, if necessary;

Contract of work,

Fiche of the elements of the salary,

Certificate of visit and of against medical visit,

Certificate of marriage,

Bulletins either excerpts of birth of the children,

Bulletins of school enrolment for the children aged of more than 21 years,

All administrative decisions (nominations, assessments, promotions, formations, sanctions, etc.) concerning the agent.



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To write to the attention of the set of the staff (broadband) a note informing the arrival of the new agent (date of arrival, affectation…).

Paragraph 2: Recruitment of the temporary staff

Cycle Hires and integration of the staff

Under cycle Recruitment of the personal CDD

Operator Administrative and Financial Leading, hierarchical Person responsible,

Duty to Elaborate the terms of reference of the station to provide


This recruiting procedure concerns the need solely in staff support.

Station to can;

Available budget (in the case of a demand none planned, the availability of the budget will have been verified previously by the Controller of Management and the engagement done).

TASKS TO EXECUTE

To elaborate the Terms of Reference of the Station (TDR) to provide:

titles it and the hierarchical position,

the tasks and the responsibilities,

the profile of expertise (level of study, diplomas…),

the experience required in the domain of activity,

the length of the Contract,

the professional qualities required to occupy the station;

To transmit the TDRS to the HRD, then to the ES for validation.



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Under cycle Under cycle Recruitment of the temporary staff

Operator Executive Secretary

Duty to Validate the TDRS


TDR of the elaborate position.

TASKS TO EXECUTE

To validate the terms of reference (TDR) of the station to provide after having made integrate if need the necessary modifications;

To transmit the TDRS validated to the human resource Person responsible who will assign to make candidacy publish the call in the national press.



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Under cycle Recruitment of temporary staff

Operator Responsible of Human Resources

Duty To make publish the announcement and to prepare the interviews


TDR of the position validated by the Director.

TASKS TO EXECUTE

To write the project of press announcement on the basis of the TDRS;

To make the validate the project ES;

To transmit the text of announcement to the organs of press kept;

To receive and to validate the Good to Pull;

To establish the criteria of notation and to make validate them by the Hierarchical interested responsible, the AFD and the ES.



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Under cycle Recruitment of the temporary staff

Operator Responsible of Human resource

Duty To receive et value the files


Criteria’s of assessment established by the helper of the ES and validated by the Administrative and Financial Director, the Hierarchical Person responsible and the HIMSELF;

Received of candidate files.

TASKS TO EXECUTE

To insure that the profile of qualification is compliant to the requirements of the station;

To value the files of candidacy;

To keep the ten (10) better candidates;

To ascertain to have at least three (03) candidates by station;

To write a PV of pre - selection taking the different cards of RÉSUMÉ notation;

To ask the assistant of Direction to do the retained candidate convocation.

NB: The recruiting Committee intern is composed:

of the Special Counsellor in Strategic Scheduling and technical and financial Cooperation,

of the Administrative and Financial Director,

of the hierarchical Person responsible,

of the Person responsible of the human resources



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Under cycle Recruitment of the temporary staff

Operator recruiting Committee interns

Duty To do the interviews and to write the recruiting report


Maintenance date fixed;

PV of pre - selection;

Candidates convened by the recruiting committee.

TASKS TO EXECUTE

To do the interviews, to value the candidates and to exchange on the candidacies;

To write the recruiting report (Helper of the HIMSELF) in three (03) copies and the dispatcher as follows:

A (01) copy to the HIMSELF,

A (01) copy in the DAF,

A (01) copy to the concerned Director,

The original is preserved by the Cell of Management of the Staff for ordering in the corresponding file;

To address a mail to the non retained candidates in order to inform them of the decision taken as for their candidacy and to thank them for the interest carried to the AAGMV (The mail is prepared by the human resource Person responsible that in class a copy. He/it is signed by the ES).

NB: The recruiting report should take the complete process of the recruitment (the files of candidacies received the assessment of the set of, by choice of the retained candidates). It will also agree to join the criteria of notation of the RÉSUMÉ and interviews there.



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Under cycle Recruitment of temporary staff


Duty To hire

SUPPORTS(S) OR GENERATING FACTS TASK Recruitment report TASKS TO EXECUTE Recruiting report. To insure, to the receipt of the candidacy file that the profile of qualification of the candidate is

compliant to the requirements of the station; To fix the salary while taking account of the budgetary envelope foreseen; To fix the trial period; To make establish by the human resource Person responsible a contract of work in three (03)

original copies; To submit the contract to the opinion of the Juridical Counsellor, to validate it, to sign it the

contract of work and to make the recruited agent sign it; Dispatcher the contract as follows: A (01) preserved by the human resource Person responsible, A (01) copy is transmitted to the agent, A (01) copy is transmitted to the inspection of Work, To ask the agent to complete its personal file (justification of the professional and domestic

situation, etc.) by the Administrative Agency; To elaborate and to sign the note of service hold (diffusion in intern) materializing the entry

according to the agent; To transmit the file of enrolment to the helper of the HIMSELF for the execution of the

enrolment decision and ordering of the file in the Staff's "folder " File.



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CHAPTER 3: LEAVES AND ABSENCES

Section 1: Leaves

Cycle Leaves and absences

Under cycle yearly Leaves

Operator Employee request

Duty to Complete the demand of leave


Before the start of the exercise or at the latest April 30 of every year.

TASKS TO EXECUTE

To complete the demand of holiday while taking care to specify the dates of departure and wished back;

To sign to transmit and the demand its Hierarchal Superior for visa.



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Cycle Holidays and absences

Under cycle Yearly holidays

Operator Hierarchical Responsible

Duty To sign and transmit the request


Request of holiday duly completed by the agent claimant.

TASKS TO EXECUTE

To verify the validity of leaves;

To verify that the agent's absence is compatible with the working loyal of the AAGMV;

To verify the demand of leave;

To transmit the demand to the Administrative and Financial Director for ascription to the responsible human resource.



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Under cycle Yearly Leaves

Operator Responsible of human resource

Duty To prepare the planning


Leave(s) Request signed by the Hierarchical Person responsible of the agent claimant and imputed by the DAF.

TASKS TO EXECUTE

To establish a temporary planning of the staff's leaves while indicating for every agent:

dates it of departure,

dates it back;

To transmit by the hierarchical way the temporary planning to the Administrative and Financial Director for visa



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Under cycle Yearly leaves

Operator Administrative Financial Director

Duty To sign and to control the planning


Temporary planning of holidays transmitted by the human resource Person responsible.

TASKS TO EXECUTE

To control the planning;

To aim the temporary planning of the holidays while insuring that the working and the efficiency of the entities concerned (consistency,…) won't be disrupted;

To submit the temporary planning to the ES for approval;

To transmit the planning approved to the human resource Person responsible for ascription. .



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Under cycle Yearly leave


Duty To sign and to control the planning


General planning of the holidays validated by the ES and transmitted to the human resource Person responsible

TASKS TO EXECUTE

a To reproduce the general planning of the holidays validated;

To transmit to all Directions, Cells and staffs connected to the Executive Secretary a copy of the planning of the leaves;

To file copy in the folder "sustained of the leaves ".



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Operator Responsible of human resources

Duty To draw up the leaves decisions


General planning of the holidays validated by the ES;

At the latest a (01) month before the date of enjoyment of leave of the agents concerned

TASKS TO EXECUTE

To proceed on vacation to the establishment of the departure decisions;

To make to calculate to the agent loaded of the Wage the allowances of leaves and to do the control of it;

To write a note to the attention of the agents having to go on vacation;

To transmit the decisions of leaves, the allowances of holidays as well as the notes destined to the agents in the AFD.

N.B:

The allowance of leave is equal to 1/12 of the is discerned (gross income) by the worker during the period of reference, equal at 12 months to the exclusion of the indemnities having the character of repayment of expenses, of benefits in nature bound incidentally to the use or to inclusive indemnities while holding place, as the indemnity of lodging.

Once the retained date, the efficient enjoyment of the holiday can, for reasons of service, to be reported for one period not exceeding three months. The holiday can be reported also okay left without the length of efficient service doesn't pass three years provided that the worker takes a rest six inevitably (06) workdays per year.



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Duty To draw up and to sign the leaves DSA and decisions


Decisions of leaves;

Allowances of leaves;

Notes.

TASKS TO EXECUTE

To verify the allowances of leaves and in case of modification to make part of it to the Chief of office of management of the staff for correction

To validate and to sign the leaves allowances;

To aim the decisions of leaves and the notes;

To transmit the file (leaves decisions and allowances , notes) to the Executive Secretary for signature;



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Cycle Leavess and absences



Duty To draw up and to sign the leaves DSA and decisions


Decisions of leaves signed by the AFD;

Allowances of leaves signed by the AFD;

Notes aimed by the AFD.

TASKS TO EXECUTE

To take different document knowledge and to sign them;

To return the documents to AFD.

NB: In case of anomaly, to make carry the modifications that impose themselves.



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Cycle Holidays and absences

Under cycle Yearly holidays

Operator Executive Secretary Assistant

Duty To file and to break down


File returned by the through channels

.

TASKS TO EXECUTE

To make reproduce the documents according to the below indicated needs;

To classify the original of the decision of holidays, a copy of the allowance of holidays there pertaining and of the note in the administrative file of every agent concerned;

To transmit a (01) copy of the documents to every concerned agent;

To transmit a (01) copy of the documents to the charged Agent of the wage for treatment of the wage.

NB: The return of holiday will be materialized by a note of service resumption elaborated by the human resource Person responsible and will be signed by the Administrative and Financial Director. This note will be classified by the helper of the ES in the corresponding file.

This procedure is valid for the case of a recall in service during the period of holiday.



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Section 2: Absences Cycle Holidays and absences

Under cycle Absences

Recalls

TYPES OF ABSENCE: There are two (02) types of absences: None deductible Absences of the holiday, Deductible Absences of the holiday.

TASKS TO TEXECUTE In the yearly limit of fifteen (15) workdays and on justifying piece, of the permissions, S of non deductible absences of the yearly holidays will be able to be granted on occasion to

the staff of the domestic events follows: Marriage of the agent: three (03) days

Marriage of one of the children, a brother or a daughter:

One (01) day

Death of a conjoined or a direct in line descendant:

four (04) days

Death of a direct in line ascendant, a brother or a daughter:

two (02) days

Death of a father-in-law, of a stepmother: two (02) days

Birth or death of a child: One (01) day

Baptism of a child (first communion): One (01) day

Hospitalization of a conjoined or a child: One (01) day

The other none deductible absences of the holidays cannot pass a (01) day and must have

made the object of an absence demand duly aim. The total number of non deductible absence for personal suitability cannot pass three (03) days in the year.

All demands of absence, that they are deductible or non deductible must make the object of a demand of absence authorization.



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Operator Request employee

Duty To complete request of absence authorization


Required to leave.

TASKS TO EXECUTE

To complete the demand of authorization of absences while ascertaining to really fill all fields;

To indicate if it is about a deductible or non deductible absence of the leave while nicking the corresponding slot;

To sign and to date the request and transmit it to the through Superior for visa.



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Cycle leaves and absences


Operator hierarchical Superior concerned

Duty to Plan the interviews


Request of absence authorization duly completed by the agent claimant.

TASKS TO EXECUTE

Upon receipt of the demand, to verify that the agent's absence is compatible with the long lasting working of the AAGMV;

To verify the demand of absence authorization;

To transmit the request to the human resource responsible for control of first level (correct replenishment of the demand and deductibility or non deductibility of the absence) then transmission in the HRD.



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Under cycle Absence


Duty To control the request


Request of absence authorization aimed by the Hierarchical Person responsible of the agent claimant

TASKS TO EXECUTE

To ascertain the merit of the demand of authorization of absence of the agent;

To insure that the number of days legally allowed by the law has not already been reached;

In okay case, to carry the “OK” mention on the demand of absence authorization and to sign it,;

In case of disagreement, to carry the mention "REFUSAL" while taking the care to justify it directly to the concerned agent;

To transmit the demand thus annotated in the AFD for signature.



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Duty To sign the request and to transmit


Authorization request treated by the Responsible human resource.

TASKS TO EXECUTE

To take knowledge of the demand, to control it and to sign it;

To transmit the demand signed to the Cell charged of the GRH by the hierarchical way. This last will preserve a copy of the demand for ordering in the agent's file by the helper of the Executive Secretary, another copy will be handed to the agent charged of the wage, the original will be handed to the agent.



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CHAPTER 4: READY TO THE STAFF

Cycle Loans to the staff

Under cycle Requestor

Duty To address the loan request mail


Wish of an employee to benefit from a loan.

TASKS TO EXECUTE

To write a mail of loan demand to the attention of the Executive Secretary while taking care to specify:

The amount of the loan wished (not having to pass the transferable quota: a third of the amount of the net income),

The limits due of repayment (maximum delay of 30 months) and the date wished of setting to disposition of the amount granted.

To sign the mail of demand;

To transmit the mail of demand to the Executive Secretary that will impute it to the DAF for survey and opinion.



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Under cycle Loans to the staff


Duty To process the loan request


Request mail imputed by the ES.

TASKS TO EXECUTE

Upon receipt of the mail of demand, to open a file in the name of the agent claimant,;

To " verify the situation of indebtedness of the agent and the legal arrangement respect (transferable quota…);

To formulate its opinion (favourable or unfavourable) on the admissibility of the loan demand, to write an internal memo in this sense and to transmit it to the Executive Secretary so that it can decide.



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Operator ES

Duty To study the loan request


File of loan demand and internal memo of the DAF.

TASKS TO EXECUTE

To study the demand and the internal memo of the AFD;

On the basis of the aforementioned elements, to carry its mention " good for agreement " or " refusal " on the internal memo and to affix its visa and the date of the day next to the carried opinion,;

To transmit the demand and the internal memo thus annotated in the DAF for treatment.



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Duty To prepare the loan convention


Demand and internal memo studied and returned by the AFD.

TASKS TO EXECUTE

In case of negative opinion of the Committee

To inform by written note the claimant;

To preserve a copy of the note in the agent's file;

To put up to date the data base of the demands of loans.

In case of opinion positive of the Committee

To establish the convention of loan in three (03) original copies and to invite the claimant to sign them (NB: the convention of loan will understand the limits due of repayment).

To transmit the contracts of loan to the ES or delegate for signature;

Once the contract signed by all parts, to do the following dispatch,:

To give back the original to the claimant,

To carry out two (02) copies to transmit to the human resource Person responsible (preparation of the means of payment) and to the agent charged of the Wage,

Classer a (01) copy in the claimant's file;

To put up to date the data base relative to the loans;



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Operator Agent payment charged

Duty Update the elements of payment


Copy of the loan convention;

Copy of the check or the order of transfer.

TASKS TO EXECUTE

To send a note to the agent notifying him that the restraints on salary will take effect since the beginning of the month M+1;

To put up to date the variable elements of wage;

To classify the elements in the file of wage corresponding;

In case of departure of the agent, to balance all ready of which he/it could benefit.



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CHAPTER 5: TREATMENT AND PAYMENT SETTLEMENT

Under cycle Processing and regulation of payment

Operator Agent payment charged

Duty To take census and process the variables elements of payment


Preparation period of the wage (the 20 of the month in progress).

TASKS TO EXECUTE

To count the different variable elements of the wage for each of the agents:

Overtaking of the ceiling: mobile telephone,

Expenses of pharmacy,

Advance on salary,

Loan,

Etc.;

Case of the transfers on salary:

Transfers volunteers:

The file must include a document writes initiated by the agent in agreement with the creditor;

it must be validated by the competent judicial authority.

Typing assignments on wage:

It is about transfers to the profit of organisms. Their treatment must have been validated by the Administrative and Financial Director to the look of the situation of indebtedness of the agent. The file must include the corresponding document;

To make for every agent a precise deduction for each of the stations concerned.



270


Under cycle Process and regulation of payment

Operator Agent of payment charged

Duty To set up the paystub


Variable elements of the wage counted and treaties transmitted by the Accountant.

TASKS TO EXECUTE

To establish the bulletins of wage of the set of the titular agents of a work contract;

To publish and to transmit them to the responsible of the human resource for validation. This last transmits them after control to the Accountant for visa.



271


Under cycle Process and regulation of the payment

Operator Administrative and Financial Director

Duty to Control and to sign the paystub


Paystub controlled by the human resource Person responsible;

Paystub controlled and aimed by the accountant;

Elements of calculation of the wage.

TASKS TO EXECUTE

To control the set of the done calculations;

So need, to indicate to the Accountant the modifications that impose themselves so that this last valid their correct integration by the human resource Person responsible;

To sign the bulletins of wage;

To return the bulletins of wages signed to the Accountant for establishment of the transfer letters. This last does a copy of the bulletins that it transmits to the Accountant to allow him to do the tipping in accounting.



272



Operator AFD

Duty To set up transfer order


Paystub validated.

TASKS TO EXECUTE

To set up the letters of transfer in the different banks;

To transmit to the ES or its delegate the letters of transfer for signature.



273



Operator Executive

Duty To control and to sign the transfers letters


Letters of transfer established by the Administrative and Financial Director

TASKS TO EXECUTE

To do the relative controls to the letters of transfer;

To sign the letters of transfer;

To transmit the transfer letter to the Administrative and Financial Director.



274



Operator Responsible of Human resource

Duty To give back the paystubs and to do acquitting


Letters of transfer signed by the ES;

Transfer of the wages done;

Paystubs.

TASKS TO EXECUTE

To set up a copy of the wage bulletins and to classify it;

To make unload the agent on the original and the copy of the wage bulletin;

To hand the original to the agent and to transmit the copy to the agent charged of the Wage for ordering in the corresponding file.



275



Case of the advances on wage

PRINCIPLES

The agents of the AAGMV can benefit from advances on salary in height of 1/3 of the amount of their net income;

For these advances can be asked until the 12 (twelve) of the month in progress and are deductible of the monthly salary, they must be the object of a demand written of the agent addressed to the AFD;

The AFD after control of the amount asked in relation to the amount capable to be granted, indicate its agreement or dismissal on the demand that he/it returns to the claimant. A copy of the note is addressed for treatment to the agent charged of the treatment of the wage for hold in account in the variable elements of the wage.



276


CHAPTER 6: ACCOUNTANT OF THE WAGE

Under cycle Accountant of the payment

Operator Accountant

Duty To charge the wages in the budget sustained


Paystubs handed to the agents;

Paystub.

TASKS TO EXECUTE

To put up to date the modulates budgetary follow-up;

To transfer the paystubs to the agent accountant for transfer in the module accountant.



277


Under cycle Accountant of the payment

Operator Account agent

Duty Overturn the payment elements


Paystub transmitted by the accountant.

TASKSTO EXECUTE

To verify that all salaried employee signed in front of their name;

To record regulations in the newspapers of regulation;

To classify the bulletins of wage, the monthly states of wage, the states of signed and the copies of the means of regulation of the wage (order of transfer) some staff " Pays in the stopwatch ".



278


CHAPTER 7: REGULATION OF THE TAXES AND THE WAGE

Under cycle Regulations of taxes and contributions

Operator Accountant

Duty To prepare the reverses statements and the dispatch list


Period: J 4 (J representing the date stop for regulations of the taxes and contributions).

TASKS TO EXECUTE

To converse with the collaborator to value;

To prepare the states of transfer of the withholding taxes and social contributions;

To transmit to the Administrative and Financial Director the states of payment for control;

After visa of the AFD, to establish the different slips,;

To transmit to the Administrative and Financial Director for establishment of the means of payment.



279


Under cycle Regulation of the taxes and contributions

Operator AFD

Duty to Control and to aim the slips


The dispatching list.

TASKS TO EXECUTE

To control the slips and to list with the accountant the possible modifications to bring the following month;

To sign The dispatching list;

To transmit the slips to the Accountant for establishment of the checks.



280



Operator Accountant

Duty To set up the checks


To control the dispatching list completed duly and signed by the DAF;

Period J 2.

TASKS TO EXECUTE

To establish the checks;

To transmit the checks of regulation to the AFD for signature. This last transmits them then to the Executive for signature. After signature returns him the slips and the checks in the AFD.



281



Operator AFD

Duty To control and sign the dispatches lists


Checks signed by the AFD and the ES;

Dispatches list;

Period J 1.

TASKS TO EXECUTE

To transmit the original of the slips and the copies that their are destined to the concerned organisms;

To do two (02) copies:

To transmit a copy to the Administrative and Financial Director for follow-up,

To conserve a copy for ordering in the corresponding file.



282


CHAPTER 8: ASSESSMENT OF THE STAFF

Under cycle Evaluation of staff


Duty to Plan the interviews


Yearly period of assessment decided by the note of the Executive.

TASKS TO EXECUTE

The assessments are done thus:

The Directors, Loaded Main of Programs, Chief of service and Responsible of cell value the staff hierarchically lower;

The Directors value the Loaded Main of Programs, Chief of service and Responsible of cell;

The Chiefs of service, Responsible of Cells, Loaded Main of Programs cell value the Chiefs of Office and the staff under their responsibility;

The Leading and Responsible of Cells and people directly connected to the are valued THEMSELVES by this last.

To plan the interviews;

To inform the collaborators be having to received by e-mail, telephone or note of service.



283


Under cycle Assessment of the staff


Duty to Value and to transmit


Date of the interview decided by Executive Secretary note;

Yearly objective "card (established either at the time of the enrolment).

TASKS TO EXECUTE

To converse with the collaborator to value;

To do the notation;

To debate the assessment with the estimated collaborator;

To sign the card of assessment;

To make the collaborator sign the card of assessment after agreement of this last;

To transmit the original of the assessment card to the Administrative and Financial Director and to preserve a copy.



284



Operator Responsible of Human resource operator

Duty To set up the report of assessment


Cards of assessment centralized.

TASKS TO EXECUTE

To establish a synthetic report of the assessments (card by agent);

To do propositions of tip;

Dispatcher the report as follows:

Original to the ES,

One (01) copy in the AFD,

One (01) copy for ordering.



285



Operator Executive

Duty Study the report, notify and transmit it,


Cards of assessment;

Report of assessment.

TASKS TO EXECUTE

To take knowledge of the report;

To decide some tips;

To transmit the necessary information to the human resource Person responsible via the Administrative and Financial Director for notification to the agents concerned by these tips (dated internal memo and signed).



286



Operator Responsible Human resource operator

Duty To inform


Decisions of tip of the Executive.

TASKS TO EXECUTE

To inform the agents of the decisions of the ES by memo;

To transmit to every agent a copy of the card summarized of assessment him concerning;

To communicate the variable elements of wage to the agent charged of the wage.



287


CHAPTER 9: TRAINING

Under cycle Training

Operator ES

Duty To writ the note


End of the month of August (so that it is included in the Yearly Budget Project).

TASKS TO EXECUTE

To write a note to the attention of the Directors and the Chiefs of cells concerned asking them to count under eight (08) days the set of the needs in formation of the staff of which they have the load.



288



Operator Responsible of the Human resource operator

Duty to Centralize the needs in training


Needs in counted formation and transmitted by the different Responsible.

TASKS TO EXECUTE

To centralize the needs;

To set up a file of training (synthesis of the needs by structure) and to transmit it to the ES for approval. Before approval the AFD confers with the different responsible to validate the merit of the requests training.



289



Operator Responsible Human resource operator

Duty to Establish a plan of formation


Needs in validated formation;

Period: mid - December.

TASKS TO EXECUTE

To verify the formations of which benefitted every agent in the previous months and to verify its degree course;

To establish the plan of formation and the chronogram there pertaining and to propose it to the Administrative and Financial Director;

To integrate the observations of the Administrative and Financial Director then to return him the plan of formation for transmission to the ES after having verified that the plan won't affect the working of the AAGMV (absences distributed in the time);

To choose the organisms of formation in accordance with the relative procedures to the transfer of the markets and services of consultants;

To communicate the plan of formation and the invoices pro formed to the Administrative and Financial Director.



290



Operator administrative and financial Director

Duty To Value the plan of training


Plan of training;

Estimate of the chosen organism.

TASKS TO EXECUTE

To do the financial assessment of the formation plan;

To ascertain the feasibility of the formation plan in relation to the budget while coming closer of the management controller;

To transmit the plan of formation encoded to the ES.



291




Duty To Approve the plan of formation encoded


Plan of formation encoded transmitted by the DAF.

TASKS TO EXECUTE

To study the plan of formation and there to bring the necessary corrections;

After possible amendments, to approve the plan of formation,;

To transmit the plan of formation to the Administrative and Financial Director.



292



Operator Controller of management

Duty to Write down the training expenses to the budget


Plan of formation encoded validated by the ES.

TASKS TO EXECUTE

To write down the training expenses to the budget in relation with the internal listener;

To transmit the plan of training to the Controller of Management for setting in application.



293



Operator Responsible Human resource

Duty To use the training plan


Plan of training writes down to the budget.

TASKS TO EXECUTE

To use the plan of formation:

planning of the departures in formation,

forecasting of the actings so need,

notes of service to the staff,

bookings by the structures, etc.;

To look after the good execution of the formation plan and its follow-up;

To ask the agents to produce a report of formation retracing the contributions of the consistent formation;

To join the attestations of formation to the files of the agents.

NB: It should be planned for all agent benefitting from a formation of a cost superior in 2 000 000 F CFAS (two millions of CFA francs), a comely to the contract stipulating that this last commits to serve the AAGMV during at least a period of two (02) years except exceptional case to validate by the Executive Secretary.

DRAFT OF MANUAL OF PROCEDURES - Grande Muraille Verte de procedures... · 2016-03-31 · MANUAL OF...

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Transcript of DRAFT OF MANUAL OF PROCEDURES - Grande Muraille Verte de procedures... · 2016-03-31 · MANUAL OF...