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Northern Uganda Resilience Initiative

NURI Management Manual

for Districts

NURI Management Manual Date: 1/1/2015

NURI Management Manual for Districts Date: 5/4/2019 Page i

Table of ContentsList of Acronyms.................................................................................................. iii

1. INTRODUCTION.....................................................................................11.1 Purpose and Scope of the Manual...................................................................11.2 Distribution and Maintenance of the Manual...................................................1

2. OVERVIEW OF NURI..............................................................................2

3. ORGANISATIONAL SET-UP.....................................................................43.1 Government of Uganda..................................................................................43.2 Government of Denmark (RDE)......................................................................43.3 Coordination Function NURI............................................................................53.4 District Local Governments.............................................................................53.5 Implementing Partners...................................................................................73.6 Service Providers............................................................................................8

4. PLANNING............................................................................................94.1 Planning Cycle................................................................................................94.2 Preparation of Annual Work Plans...................................................................94.3 Plan Overview per District............................................................................104.4 Plan Overview at Programme Level..............................................................10

5. DISBURSEMENT OF FUNDS, ACCOUNTING AND AUDITING.....................115.1 Financing Modality and Accounting Officers..................................................115.2 Disbursement of Funds.................................................................................115.3 Accounting Principles....................................................................................125.4 Financial Reporting.......................................................................................135.5 Audit............................................................................................................ 14

6. MONITORING AND EVALUATION..........................................................156.1 Activity Monitoring.......................................................................................156.2 Output and Outcome Monitoring...................................................................156.3 Impact Monitoring........................................................................................156.4 Programme Reviews.....................................................................................16

7. REPORTING.........................................................................................177.1 IP - Quarterly Progress Report per District....................................................177.2 DLG - Quarterly Monitoring Report................................................................177.3 CF - NURI Quarterly Progress Report.............................................................187.4 IP - Annual Report per District......................................................................187.5 CF - NURI Annual Report...............................................................................19

8. PROCUREMENT AND ASSET MANAGEMENT..........................................208.1 General Principles for Procurement...............................................................208.2 VAT, Import Duty and Withholding Tax.........................................................218.3 Asset Management.......................................................................................218.4 Vehicles........................................................................................................228.5 Stores...........................................................................................................22

9. STAFF................................................................................................249.1 Employment Conditions................................................................................249.2 Duty Travel...................................................................................................24

10. DLG FACILITATION............................................................................25

NURI Management Manual for Districts Date: 5/4/2019 Page ii

11. CORRUPTION PREVENTION................................................................2611.1 Danida Anti-Corruption Code of Conduct.....................................................26

ANNEXES................................................................................................27Annex 1. Danida’s Aid Management Guidelines.................................................27Annex 2. Formats for IPs Annual Work Plans and Budgets...................................28Annex 3. Request for Funds................................................................................31Annex 4. Danida’s Anti-Corruption Policy............................................................32

NURI Management Manual for Districts Date: 5/4/2019 Page iii

List of AcronymsAbb. Full textaBi Trust AgriBusiness Initiative TrustAFARD Agency for Accelerated Regional DevelopmentAPM Strategic Intervention for Agricultural Production and MarketingCAO Chief Administrative OfficerCF Coordination Function for NURIDanida Danish International Development AssistanceDCB Strategic Intervention for DLG Capacity BuildingDEC District Executive CommitteeDFA District Farmers AssociationDKK Danish KronerDLG District Local GovernmentDRC Danish Refugee CouncilDSA Daily Subsistence AllowanceDTPC District Technical Planning CommitteeFPO Focal Point OfficerGoU Government of UgandaIP Implementing PartnerMAAIF Ministry of Agriculture, Agriculture Industries and FisheriesM&E Monitoring and EvaluationMOLG Ministry of Local GovernmentMOFPED Ministry of Finance, Planning and Economic DevelopmentMoWT Ministry of Works and TransportNURI Northern Uganda Resilience InitiativeOPM Office of the Prime ministerPMC PRDP Monitoring CommitteePMCU PRPP Management and Coordination UnitPRDP Peace, Recovery and Development Plan for Northern UgandaRDE Royal Danish EmbassyNURI Northern Uganda Resilience InitiativeToR Terms of ReferenceUGX Ugandan ShillingsVAT Value Added Tax

NURI Management Manual for Districts Date: 5/4/2019 Page 1

1. INTRODUCTION

1.1 Purpose and Scope of the ManualThe purpose of this manual is to describe the organisational set-up for NURI in the Uganda Programme on Sustainable and Inclusive Development of the Economy (UPSIDE) under the Danish country programme for Uganda 2018-2022 with regard to:

Planning Financial management Monitoring & Evaluation Reporting Other administrative issues

The manual is aimed at the involved representatives from the Ugandan and Danish Governments, the participating District Local Governments and the implementing partners.

The Management Manual is supplemented by more specific guidelines e.g.:

NURI M&E Manual Agricultural Training Manual Animal Traction Manual Input Distribution Manual Post-Harvest Handling Manual Collective Marketing Manual Rural Infrastructure Manual Accounts manuals for CF and the various implementing partners

The NURI Management Manual is based on the following key documents:

1. NURI Project Document2. GoU Regulations3. Danida’s guidelines for programme management, financial management and

anti-corruption

With time there may be a need to make changes to NURI as described in the component description. Such changes will be approved by the two parties to the Government to Government Agreement and documented in the NURI Management Manual.

1.2 Distribution and Maintenance of the ManualThis manual is distributed to the stakeholders mentioned in Section 3. A complete distribution list is maintained by the Coordination Function NURI (CF).

CF is responsible for updating the manual, which is approved by the Royal Danish Embassy (RDE).


2. OVERVIEW OF NURINURI is considered a special (off budget) programme aligned to Uganda’s PRDP and NDP.

NURI is implemented from 1/1/2019 to 31/12/2022. Objective and goals are described in the Project Document.

Human Rights and Green Growth

NURI builds on a human rights based approach and will in particular ensure non-discrimination against women. A conflict sensitive approach will be integrated in the implementation.

Green growth will be promoted through climate resilient farming practices and labour intensive infrastructure construction.

Coordination Function NURI

A Coordination Function has been established to ensure coordination and interaction between the implementing partners and other stakeholders and to oversee and support programme implementation.

Detailed Descriptions

Detailed descriptions of NURI can be found in the Project Document, the NURI Implementation Plan and the NURI M&E Manual and the various implementation guidelines.


3. ORGANISATIONAL SET-UPNURI is implemented through partnerships with both the public sector at central and district level and non-government organisations. Their activities are approved, supervised and coordinated at different levels. In this chapter the decision fora and other organisational units have been listed and their tasks and authority have been defined.

3.1 Government of UgandaThe Government of Uganda represented by the Ministry of Finance, Planning and Economic Development (MOFPED) is signatory to the Government-to-Government Agreement for UPSIDE. MOFPED constitutes together with RDE the Programme Steering Committee.

DLGs are responsible for local development activities under the decentralization arrangement. Implementation capacity is critical if the local governments are to ensure effective and efficient implementation of development activities many of which are important for rural livelihoods. This output therefore includes capacity building of District Local Governments. Based on an assessment of each of the districts not supported under RDNUC, a capacity-building plan for each will be prepared. 8

The capacity building is expected to include training of the staff from DLGs Production and Engineering departments, as well as the procurement of critical equipment. For those districts which were supported under RDNUC a small budget for any critical trainings will be set aside based on a simple capacity assessment.

3.2 Government of Denmark (RDE)The Government of Denmark represented by the Royal Danish Embassy in Kampala is signatory to the Government-to-Government Agreement for UPSIDE and a member of the Programme Steering Committee (see section 3.1).

RDE is also a member of the NURI Implementation Monitoring Committee (see section 3.1).

RDE is directly responsible for the overall management of NURI and makes the following decisions:

1. Approval of NURI Management Manual, NURI M&E Manual, Implementation Guidelines and the CF Accounts Manual.

2. Approval of annual work plans, budgets and procurement plans for CF and the implementing partners

3. Approval of international procurement incl. international consultants4. Use of contingencies5. Reallocation of funds between strategic interventions6. Reallocation of funds between outputs within a strategic intervention


3.3 Coordination Function NURIThe Coordination Function NURI (CF) has been established as a so-called decentralised unit under RDE to ensure coordination between the implementing partners and other stakeholders and to oversee and support implementation.

CF has the following professional staff:

Programme Management Adviser Financial Management Advisor Regional Coordinator for West-Nile (NURI Coordinator) Regional Coordinator for Acholi Sub-region (NURI Coordinator) Monitoring and Evaluation Coordinator HR Coordinator Finance Officer

The CF reports to the RDE and will among others undertake the following tasks: 1. Review and aggregate annual work plans of the implementing partners2. Review and aggregate financial and progress reports of the implementing

partners3. Monitor implementation progress of the implementing partners4. Prepare annual reviews in cooperation with RDE5. Plan and review end of programme M&E surveys6. Work closely with the DLGs (participate in DTPC meetings) to ensure that the

districts are on board in terms of providing oversight, monitoring and supervision

7. Prepare implementation guidelines to guide the implementing partners8. Assess the capacity of the implementing partners on a continuous basis and

draw up plans for capacity building and implement them.9. Coordinate the activities of the implementing partners 10.Provide technical backstopping to implementing partners 11.Along with the RDE maintain a close relationship with MAAIF and MoWT to

ensure that the programmes are coordinated with the relevant sector ministries

12.Along with the RDE keep close contact with other partners like the involved local governments, NGOs, Development Partners, etc. to ensure that the programme activities are coordinated with other similar activities.

13.Monitor disbursement and use of funds.14.Plan audits and review audit reports.

3.4 District Local GovernmentsThe District Council and the District Executive Committee of the respective districts will have the overall responsibility for supervising activities under the component. The District Technical Planning Committees (DTPC) will function as a District Steering Committee and will as such:

1. Review Plans and budgets for the district and ensure that they are integrated with and included in the district development plans as well as in the district plans as submitted to the relevant sector ministry headquarters

2. Review progress reports.


3. Approve selection of participating farmer groups, input dealers and infrastructure projects.

4. Approve design and technical specifications for infrastructure projects and ensure that all safety, environmental and quality standards and regulations are adhered to.

5. Set up the project user committees in line with existing local government procedures.

Much as the DTPC is responsible for NURI, they may decide to form a sub-committee headed by the Chief Administrative Officer (CAO) to handle issues to do with NURI.

The District Production Unit (DPU) will provide backstopping in the implementation of Strategic Intervention 1 - Agricultural Production and Marketing. The DPU will specifically guide the programme in the selection of the three strategic crops for production and marketing. Relevant staff from the unit will also guide the implementing partners in the recruitment of extension staff. Sector specialists from the DPU will provide further backstopping in the training of farmer groups and the identification and certification of bulls for ox-traction as well as provide the needed veterinary services.

The District Engineering Departments will on the other hand oversee the identification and screening of infrastructure projects. The departments will together with the implementing partner prepare the projects with cost estimates and present them to the DTPC for approval. They will provide resource persons for the training of the project management committees in project management. They will further provide technical backstopping to the implementing partners during implementation of the infrastructure projects. The training of local contractors on labour based methods as well as training of road user committees in maintenance of community access roads will also be supported by the engineering department.

In each district, the CAO shall appoint a Focal Point Officer (FPO) for the component. The appointed person shall be a Senior Officer (e.g. Assistant Chief Administrative Officer, Clerk to Council, District Planner). The role of the FPO shall be to:

Mobilize the political representatives to carry out monitoring every quarter Participate in the monitoring by the political representatives and prepare their

report. Prepare district monitoring report and compile district supervision reports and

submitthem to CAO, DEC, IP and CF

Participate in the IPs coordination meetings whenever invited From time to time liaise with the IPs and CF to brief the CAO/DEC Requisition and receive from the IPs and account for fuel for DLG monitoring Requisition and receive from the IPs and account for allowances for DLG

monitoring Participate in information activities to promote NURI

The programme will not only work with the leadership of the DLGs, but also with the Sub-County Local Governments. The sub-counties, in line with the decentralisation policy, will promote the smooth implementation of the programme in their respective areas of jurisdiction. Both the political and technical leaders of the sub-counties in the programme area will be key actors in the identification and selection of farmer groups and projects as well as supervision and monitoring of the


programme activities.

Memorandums of Understanding between the respective DLGs and RDE will been signed.

3.5 Implementing PartnersImplementation of NURI has been delegated to implementing partners (see the table in Chapter 2) and they have been given authority to manage the implementation within the approved plans and budgets and under adherence to the agreed guidelines.

The main tasks for the implementing partners are:

Preparation of annual plans and budgets (see chapter 4) Implementation of the planned activities (described in various implementation

guidelines) Accounting (see chapter 5) Monitoring of activities and outputs (see chapter 6) Preparation of reports (see chapter 7) Other administrative tasks (see chapter 8-11)

The implementing partner’s financial mandate is limited by the decisions that are taken at the government level (see section 3.1 and 3.2) and by the CF (see section 3.3). The following decisions can be made by the implementing partner:

1. Implementation of activities within approved work plan and budget2. Reallocation of funds between budget lines within an activity of up to 10% of

the annual budget for an activity.

An implementing partner can ask the CF for approval to:

1. Reallocate funds between activities within an output of up to 10% of the annual budget for an output.

2. Reallocate funds between budget lines within an activity above 10% of the annual budget for an activity.

In both cases a written application with justification should be submitted to the CF.

Each implementing partner is to prepare an accounts manual where the organisational set-up and detailed financial management guidelines are described. The accounts manuals will be reviewed by the CF.

Bilateral agreements including development engagement documents and implementations plans will be signed between RDE and the implementing partners.

For DRC who was selected through an international tender a contract has been signed between MFA in Copenhagen and DRC.


4. PLANNING

4.1 Planning CycleThe annual work plans follow the calenNURI year. The time schedule for the planning process is shown below.

Time Planning Activity ResponsibleOctober Preparation of annual planning

guidelines including budget framesCF

October Preparation of work plans for implementing partners

IP

November

Review of work plans by CF with feedback to IP

CF

November

Preparation of consolidated plans and budgets per district and at programme level

CF

December

Review of consolidated plans and budgets per district

DTPC

December

Approval of IP work plans and budgets

RDE

In case there should be a need for changing the plans during the plan period the last 5 steps will have to be iterated.

4.2 Preparation of Annual Work PlansThe annual work plans from the implementing partners should include the following:

1. Front Page 2. Background3. Output targets4. Assumptions and risks5. Implementation Strategy6. Activity plan

1. Front pageSee format in Annex 2

2. BackgroundThis should be a fairly brief section (max one page). The context for activities is established e.g. past achievements and status at the beginning of the plan period.

3. Output targetsTargets for the output indicators in the plan should be presented in a table format.

Targets for activities are an integrated part of the activity plan (see point 6).

4. Assumptions and risks


Major assumptions and risk should be listed and discussed. Mitigation should be proposed for any risk elements perceived as being probable and significant.

5. Implementation strategyThe implementation strategies are given in the implementation guidelines so this section should only include suggested improvements to these strategies.

6. Activity planThe planned activities should be presented in the following formats, which are shown in Annex 2.

Planning sheet per activity Activity Plan (overview)

Where an implementing partner has the same activity in more districts separate activity sheets should be prepared adding a letter to the activity no.

All activities should be described on the planning sheet (see the attached example), which includes a section with budget lines for the different items. Standard unit prices will be communicated by CF in the planning guidelines.

4.3 Plan Overview per DistrictCF will prepare a plan and budget overview per district that will also include estimates for the coming years for review by the DTPC and inclusion in the DLG development plans and budgets.

4.4 Plan Overview at Programme LevelCF maintains an implementation plan for NURI that covers the entire programme period.

CF also maintains a disbursement overview for the programme period, which includes actual and planned disbursement figures.


5. DISBURSEMENT OF FUNDS, ACCOUNTING AND AUDITING

5.1 Financing Modality and Accounting OfficersNURI uses the project modality where funds are given as a grant and transferred directly from the RDE to an implementing partner’s separate bank account for NURI funds.

In the table below is shown who the Accounting Officers are. An Accounting Officer has the following responsibilities:

Oversees that funds are utilised efficiently and in accordance with programme documents and annual work plans and budgets.

Ensures that the accounting records are filed and maintained as described in section 5.3.

Submits the financial reports as described in Section 5.4 and Chapter 7. Cooperates with the appointed external auditor to undertake any audit. Comments on any external audit and sign financial statements. Is responsible for the development and maintenance of an Accounting

Manual that will incorporate all standard requirements set forward in the Management Manual.

Ensures that all taxes e.g. withholding tax, PAYE, NSSF, VAT etc., are correctly handled and paid promptly to the relevant institutions.

Accounting Officers

ImplementingPartner

Strategic Intervention

Output AccountingOfficer

Arua DFA Agricultural Production and Marketing

A1-3, A5, A7

DFA Coordinator

Zombo DFA Agricultural Production and Marketing

A1-3, A5, A7

DFA Coordinator

AFARD (Nebbi) Agricultural Production and Marketing

A1-3, A5, A7

Executive Director

Kitgum DFA (Kitgum and Lamwo)

Agricultural Production and Marketing

A1-3, A5, A7

DFA Coordinator

NURI Agri. Unit in Agago

Agricultural Production and Marketing

A1-3, A5, A7

RAU Coordinator

UNADA Agricultural Production and Marketing

A6 Executive Director

DRC Rural Infrastructure R1-2 Country Director

CF All SIs plus Component Management and M&E

A1-7, R1-2, D1-2

Senior Adviser


CF undertakes some procurement like motorcycles and staff training for all strategic interventions. CF is responsible for the VSLA service provider and the NURI Agricultural Unit, and handles DLG Capacity Development, Component Management and M&E.

5.2 Disbursement of FundsFunds are disbursed to the implementing partners on a quarterly basis.

An implementing partner can request for a disbursement of the approved quarterly budget less uncommitted and unused funds in the penultimate quarter, see example below:

Specification AmountBudget for 2016/Q1 150,000,000Less unused funds in 2015/Q3

-4,000,000

Net amount to be transferred

146,000,000

The unused funds are from activities that have been cancelled or where the expenditures were less than budgeted for. Funds for activities that have been postponed to the following quarter for valid reasons and therefore are committed should not be deducted.

The format for request of funds is shown in Annex 3. The request is sent to the CF.

The CF will then review the funds request. A condition for approving the funds request is that the report for the penultimate quarterly has been submitted and approved by the CF and that the receipt for funds disbursed in the previous quarter has been submitted to CF. The quarterly report is described in Section 5.4.

When the request has been approved the CF prepares and submit a letter requesting RDE to make a funds transfer to the implementing partner’s bank account.

5.3 Accounting PrinciplesEach implementing partner is responsible for preparing proper accounts based on the following principles:

1. The accounts should only include receipts of funds that have been transferred from RDE and payments made from these funds. Payments made by CF, RDE or the Ministry of Foreign Affairs in Copenhagen will be included in CF’s accounts.

2. NURI operates on cash basis, implying that expenditure is recognised at the time of payment, rather than on an accrued basis, which recognises expenditures at the time of consumption. Advances are booked as a claimable until documentation for the expenses incurred has been provided. Any assets procured belong to Danida and the value of the assets should not be depreciated.


3. The implementing partners should use the calendar year for accounting and auditing of NURI funds.

4. The implementing partners receive their disbursements in UGX and should account in UGX. DRC’s Head Office in Copenhagen receives some payment in DKK that should be accounted for separately according to their contract with MFA.

5. All financial transactions should carry two signatories, A (principal) and B (secondary), and the appointment of signatories is made according to procedures of the implementing partners and is documented in the respective accounts manuals.

6. To safeguard the use of funds, the implementing partners should implement and maintain segregation of duties including:

a. The officer responsible for petty cash will not participate in writing the cash book or posting in the books of accounts,

b. All vouchers will be checked and verified by a second person before authorisation is sought,

c. Two signatories will approve any expenditure,d. The access to the computerised accounting system will be limited by a

password restricting officers to post and request according to their job descriptions,

7. The implementing partner may operate its own documents and registers in accordance with the norms and standards in their organisation.

8. The implementing partner will maintain and reconcile the following registers:a. Cheque registerb. LPO/Commitment Registerc. PAYE and NSSF registerd. Withholding Tax Register (requirement by URA)e. Asset register

Guidelines for handling VAT and Withholding Tax are described in Section 8.3.

5.4 Financial ReportingThe following financial reports should be prepared and submitted to CF:

1. Quarterly Financial Report2. Annual Financial Statements

Quarterly Financial Report

This report should contain the following:

1. Income and expenditure statement for the period showing budget and actual expenditure per output and activity. If requested by the CF the report should be expanded to show budget and actual expenditure per budget line in each activity. Accumulated income and expenditure statement from the beginning of the year to the end of the reporting period in the same format as above.


2. Balance sheet that shows cash, bank, outstanding advances etc. at the end of the reporting period. This should be supplemented by a detailed list of outstanding advances with information about when the advance was paid out.

3. Cash and bank reconciliation at the end of the reporting period with copies of bank statements and cash books.

4. List of commitments and postponed activities with justifications.

Annual Financial Statements

The Annual Financial Statements should basically have the same information as for the Quarterly Financial Report except that reporting period is the calendar year.

5.5 Audit

The funds from NURI can be audited as part of the normal annual audit for the implementing partners provided the following conditions are fulfilled:

1. The audit is conducted according to international standards

2. The ToR for the audit has been reviewed and approved by RDE

3. The choice of audit company is approved by RDE. In case of a tender the invited companies should be approved before the tender is done. In general international and reputable local audit companies will be acceptable to RDE.

4. Separate financial statements are to be prepared and audited for the NURI funds. The financial statements should include both a statement of receipts and expenditure and a balance sheet (see Section 5.4)

The audit report should be completed and two copies of the audit report should be submitted to the CF within 5 months of the end of the calendar year.

CF will then review the audit report and forward it to RDE within 6 months of the end of the fiscal year.


6. MONITORING AND EVALUATIONMonitoring and evaluation will be done at the following levels:

1. Activity2. Output3. Outcome4. Impact

The activities are the ones that are defined in the annual work plans (see Section 4.2)

For output, outcome and impact the definitions from OECD/DAC are used:

Output is the products, capital goods and services which result from development interventions.

Outcome is the likely or achieved short-term and medium-term effects of an intervention’s output.

Impact is positive and negative, primary and secundary long-term effects produced by a development intervention, directly or indirectly, intended or unintended.

6.1 Activity MonitoringThe implementing partners will monitor the implementation of their own activities and report about the activities and the outputs in the following way:

1. Quarterly and Annual Progress Reports (see Chapter 7)2. Quarterly and Annual Financial Reports (see Section 5.4)

This will be supplemented by the monitoring done by the District Local Governments.

6.2 Output and Outcome MonitoringOutput and outcome monitoring will be described in the M&E Manual. Indicators will be defined and it will be ensured that they are aligned to the PRDP M&E System and in particular to the PRDP Result Matrix. Baseline data will be collected in both implementation areas covering all districts.

Monitoring data will be collected partly by the implementing partners and partly by CF through targeted surveys. When relevant control groups will be used to isolate the effect of NURI.

Learning and reflection workshops will be held when relevant.


6.3 Impact MonitoringImpact as defined above can only be measured in the long term and that would typically be after the end of the implementation period through an evaluation. Presently there are no evaluations planned.

6.4 Programme ReviewsReviews of UPSIDE will be conducted by the Governments of Uganda and Denmark. The first will be an inception review that is planned for April/May 2015.

The review is a key management tool that allows national partners and Danish authorities to assess progress and adjust their support in light of changes in the programme context, sector development etc.

The review is conducted on the basis of a Terms of Reference prepared by the Royal Danish Embassy. The Review Team is headed by a representative from Danida in Copenhagen.

The review results in a Review Aide Memoire between the Royal Danish Embassy and the Ministry of Finance, Planning and Economic Development. The Review Aide Memoire will include recommendations concerning programme adjustments, such as modifications of components, budget allocations and activities.


7. REPORTINGEach implementing partner prepares the following reports

Quarterly Progress Report per District Quarterly Financial Report (see section 5.4) Annual Report per District Audited Annual Financial Statements (see section 5.4 and 5.5)

The District Local Governments prepares the following reports:

Quarterly Monitoring Report

CF prepares the following reports:

NURI Quarterly Progress Report NURI Annual Report

7.1 IP - Quarterly Progress Report per DistrictPurpose 1. To inform on progress in implementation of activities

compared to targets.2. Explain any differences and discuss challenges

Sent to 1. CF Regional Coordinators2. DLGs by CF after review and approval

Deadline 15 days after completion of a quarter.

Content 1. Implementation context2. Progress compared to targets per activity3. Challenges4. Financial overview

Comments CF has prepared a format that has been distributed to the implementing partners

7.2 DLG - Quarterly Monitoring ReportPurpose 1. To document the findings from the monitoring by

district staff and political representatives.Sent to 1. DTPC

2. Implementing partners in the district3. CF Regional Coordinators

Deadline One month after the end of the quarter or when a major monitoring trip has taken place.

Content 1. General observations2. Specific findings in the visited demo plots, public

works projects, infrastructure projects etc.Comments The NURI3/NURI3 Focal Point Officer is responsible for

preparation of the report.


7.3 CF - NURI Quarterly Progress ReportPurpose 1. To inform stakeholders about implementation

progress at district and programme level

Sent to 1. RDE2. Implementing partners

Deadline One month after the end of the quarter

Content 1. Summary of progress in implementation of activities at district level

2. Summary of progress in implementation of activities at programme level

3. Special issues4. Overview of disbursements and expenditures

Comments This report is prepared by CF

7.4 IP - Annual Report per District

Purpose 1. To inform on progress on output targets as well as challenges in implementation of activities.

2. To inform about financial performance for the yearSent to 1. CF Regional Coordinators

2. DLGs by CF after review and approvalDeadline January 31

Content 1. Executive summary highlighting achievements, lessons learned and challenges

2. Implementation context3. Progress on activities compared to targets4. Lessons learned and challenges5. Financial overview6. Annexes with detailed achievements

Comments CF has prepared a format that has been distributed to the implementing partners


7.5 CF - NURI Annual Report Purpose 1. To inform about achievement of outcome and output

targets as well as implementation of activities in the districts.

2. To assess key assumptions and risks and report about special issues

3. To inform about financial performance for the yearSent to 1. NURI Implementation Monitoring Committee

2. Implementing partnersDeadline March 31

Content 1. Executive summary2. Developments in the programme areas3. Achievement of targets for objectives4. Achievement of targets for outputs5. Activities in the districts6. Assessment of key assumptions and risks7. Special issues8. Disbursements and expenditures

Comments This reports is prepared by CF


8. PROCUREMENT AND ASSET MANAGEMENTCF procures items for implementing partners like vehicles and motorcycles, oxen and ploughs for animal traction, consultancy services, training of extension staff. The procurement procedures for CF are specified in the CF Accounts Manual and are in accordance with Danida’s procurement guidelines.

In addition to this implementing partners will do the procurement that is specified in their work plans. Their procurement procedures should be documented in their Accounts Manual and/or Procurement Manual and should be in accordance with the programmes’ general principles for procurement as specified below.

8.1 General Principles for ProcurementProcurement should be done according to the following principles:

Goods and Services

1. The implementing partner should establish a list of reputable suppliers in their area of operation. In assessing the suppliers the following criteria can be used: VAT Registration, willingness to accept cheque payment, quality of goods and services, delivery time, after sales service, conflict of interest etc.

2. For procurement with a value above UGX 300,000 three quotations should be obtained from reputable suppliers.

3. The quotations should be evaluated and the overall best offer selected. If the selected offer is not the cheapest a written justification for the choice should be prepared and filed.

4. The person who obtained the quotations should not be involved in the selection of the best offer.

5. For procurements over a certain threshold (for DFAs it is UGX 5 mill.) decisions should be made by a procurement committee (for the DFAs the Board makes the decisions).

6. After delivery of goods they should be entered in the stores ledger and for assets over UGX 500,000 also the asset register.

7. For some services and goods like vehicle and motorcycle maintenance, fuel, basic stationery a supplier can be selected for a period. The selection of such suppliers should be documented.

8. All procurement over DKK 500,000 or UGX 225,000,000 should be done by CF/RDE.

Construction Works

For the rural infrastructure projects the procurement procedures are described in the Rural Infrastructure Manual.

If other partners than DRC should get involved in construction works CF should be contacted before the procurement process starts.

Consultancy Services

Consultancy services are normally procured by CF. If implementing partners should need to procure consultancy services they should contact CF before the


procurement process starts.

8.2 VAT, Import Duty and Withholding TaxBoth the CF and the implementing partners are required to deduct withholding tax on consultancy services unless the company can prove that they have been exempted from withholding tax by URA

Withholding tax should only be deducted if the invoiced amount (excl. of VAT) is above one mill. UGX.

Neither the CF nor the implementing partners have to deduct withholding tax on procurement of goods and services.

8.3 Asset ManagementFixed assets are defined as:

BuildingsVehicles

MotorcyclesBicyclesFurniture

Communication equipment and computersOther equipment

All assets with a value of or above UGX 500,000 should be entered in the implementing partner’s asset register immediately after they have been received.

All assets should be engraved with a unique permanent number making it easy to identify the asset. The implementing partner can decide on the numbering system. At the end of the fiscal year the existence of all assets should be verified. The verification should be documented. In addition to this the assets and the information in the information in the asset register should be confirmed by the audit.

As mentioned in Section 5.3 all assets procured for NURI funds belong to Danida until the end of the programme where decisions are made about what to do with the assets.

Sale of Assets

Before an asset can be sold it should be approved by RDE. The request for sale should be forwarded through the CF.

Transfer of Ownership to Assets

The transfer of assets to a partner or other beneficiary normally takes place at the end of the programme and can only happen after a written approval from the RDE. A handing over certificate should be prepared detailing asset number, make and model, identification numbers, procurement price, condition and physical location.


The receiver and RDE will jointly sign the certificate.

Damage/Loss of Fixed Assets

The damage on or loss of any asset has to be reported to the CF immediately. The CF will then assess the action taken and report it to the RDE. Theft should always be substantiated by a police report.

In case of sale, transfer or loss of an asset the fixed assets register should be updated with information about how the asset has been disposed off.

InsuranceDanida is self-insured so assets should only be insured where it is required by law, e.g. in the case of third party insurance for vehicles and motorcycles.

8.4 VehiclesProgramme vehicles and motorbikes must only be used for duty transport, i.e. for approved activities according to the approved work plan.

Transport to and from work and transport of children to and from school is not duty transport, and programme vehicles cannot be used for this type of transport. However, non-duty travel may take place in exceptional cases, e.g. emergency in connection with sickness or accident etc. At night, cars and motorbikes must be parked at the premises of the implementing partner with the exceptions of cases when no secure parking space for vehicles exist, or when meetings take place early in the morning or late in the afternoon, and it is unsafe or a significant inconvenience to drive the car back to the safe parking area.

Driving at night will always be regarded as unsafe driving, and must be avoided.

It is the duty of the Accounting Officer to ensure that:

Appropriate monitoring of the programme vehicles takes place The vehicles are utilised in a cost-effective way The vehicles are properly serviced and maintained An extra key and the registration book are kept in the safe A logbook is kept and at least once a month is checked and approved The drivers have got proper driving licenses and have submitted their IDs. An officer is allowed to drive a programme vehicle only after approval by

the Accounting Officer A fuelling system is in place A monthly vehicle report is prepared showing kilometres driven, fuel used,

mileage per litre fuel.

Damage occurring in connection with a vehicle or motorbike being used for private trips, or injury on persons not relevant to the project, i.e. ‘getting a lift,’ will not be covered.

8.5 Stores


Where the implementing partner has a need to keep stock a store should be established and proper procedures for running the store should be put in place and described in the accounts manual.


9. STAFF

9.1 Employment ConditionsStaff that is employed by the different implementing partners will be employed in accordance with these organisations’ salary scales and employment conditions.

In connection with its review of the annual work plans the CF will also review the salary levels and the cost implications of other employment benefits to see if they are acceptable to Danida.

The implementing partners must ensure that Uganda laws are followed with regard to PAYE, NSSF and other statutory deductions.

9.2 Duty TravelWhen an officer is on travel away from his/hers duty station overnight a Daily Subsistence Allowance (SDA) to cover all meals, accommodation and incidentals can be paid.

Allowances will be paid according to the rules and regulations of the different implementing partners, which should be documented in their accounts manuals.

The allowances must not exceed the agreed “Allowances for Government Officials on activities funded by the UN, Development Partners and NGOs”.

In connection with its review of the annual work plans CF will review the allowance systems of the implementing partners to see if they are acceptable to Danida. Due consideration will be given to the actual costs for accommodation etc. in the programme areas.

The so-called Safari Day Allowance or lunch allowance can normally not be paid. One reason is that most of the staff is employed to do field work and it is natural part of their work to be away from their duty station in the daytime.

Travelling within a district and staying overnight in a sub-county will only be relevant for districts with very remote sub-counties. Where this is the case special arrangements will be made and included in the annual work plans.


10. DLG FACILITATIONLocal Government Officials involved in the monitoring and supervision of the component activities will be paid official allowances. Local Government staff invited as resource persons for training etc. will be paid facilitation allowances. Payment of these allowances will be in line with the approved and prevailing Local Government rates and in accordance with United Nations Schedule of Rates of Allowances for Government Officials attending Development Partner Funded Activities within Uganda.

The allowances will be paid by the implementing partners in line with their approved work plan, as shared with the Local Governments.

Monitoring by district LeadersThis is done on a quarterly basis by the DEC plus a few key staff and organised by the District Focal Point Officer (FPO). The max no. of participants is 10. Each participant will be paid one SDA of maximum Ushs. 17,000 per participant and there will be maximum 20 litres of fuel per vehicle for max 3 vehicles.

Monitoring by sub-county leaders and staffThis is done on a quarterly basis by max. 4 people and is organized by the sub-county chief. Each participant will be paid one SDA of maximum Ushs. 17,000 per participant and there will be maximum 5 litres of fuel per motorcycle for max 2 motorcycles.

Support to FPOThe FPO play a key role in mobilising district leaders and staff and is our key contact person. He/she will be facilitated with airtime of maximum Ushs. 50,000 per month and maximum 10 liters of fuel per month.

Supervision and technical backstopping by DLG staffThis will be on a need basis and SDA and actual fuel cost should be paid. For agriculture it is expected that two people will go to the field one day per quarter. For rural infrastructure the need is much higher.

Training of project management committeesWhen district staff train project management committees they will be paid a facilitation allowance of maximum Ushs. 50,000 per day.

ReportsMonitoring reports should be submitted from DEC and sub-county monitoring and the reports are a condition for payment of SDAs.


11. CORRUPTION PREVENTIONCorruption can be defined as “The misuse of entrusted power for private gain”. Corruption has a very negative effect on development efforts and it is therefore the policy of both GoU and Danida to fight corruption.

11.1 Danida Anti-Corruption Code of ConductDanida has formulated an Anti-Corruption Code of Conduct that should be followed by all Danida staff, including local staff and implementing partners:

1. We will avoid any conflict – real or potential – between our personal interests and the interests of the Ministry of Foreign Affairs.

2. We will not give or accept bribery in any form.

3. We will not for private purposes seek to influence any person or body by using our official position or by using force or threats.

4. We will not use deception, trickery or breach of confidence to gain an unfair or dishonest advantage.

5. We will not misappropriate or otherwise divert property or funds entrusted to us.

6. We will not give, solicit or receive directly or indirectly any gift or other favour that may influence the exercise of our function, performance of duty or judgement. This does not include conventional hospitality or minor gifts.

7. We will not favour friends, family or other close personal relations in recruitment, procurement, aid delivery, consular services or other situations.

8. We will report any evidence or suspicion of breach of this Code of Conduct.

Danida’s anti-corruption policy is included in Annex 4.

NURI Management Manual Date: 1/1/2015 Annex 1Page 25

ANNEXES

Annex 1. Danida’s Aid Management GuidelinesDanida’s Aid Management Guidelines can be found on this web-site: http://amg.um.dk/en

The following guidelines are of particular interest for NURI

1. Guidelines for Programme Management. September 20112. General Guidelines for Accounting and Auditing of Grants channelled through

National NGOs, August 2007.3. Danida Anti-Corruption Policy. 2011.4. Guidelines for Financial Management of Decentralised Units, October 2014

http://amg.um.dk/en


Annex 2. Formats for IPs Annual Work Plans and Budgets

(Format for Front Page)

NURI

DRAFT / APPROVED

ANNUAL WORK PLAN AND BUDGET

2016

FOR

<NAME OF IMPLEMENTING PARTNER>

October 2015


XXX DFA ACTIVITY PLAN FOR 2016 APPROVED BY RDE 15/12/2015 RDNUC/DAR3Updated 1/12/15 Niels

No. Name Indicators Jan-Mar Apr-Jun Jul-Sep Oct-Dec Total Jan-Mar Apr-Jun Jul-Sep Oct-Dec TotalOutput 1: Farmer groups trained in good agricultural practices

1.1 Activity 1 01.2 Activity 2 0

1 Total for Output 1 0 0 0 0 0

Output 2: Farmer groups supported in post-harvest handling2.1 Activity 1 02.2 Activity 2 0


Output 3: Farmer groups supported in collective marketing3.1 Activity 1 03.2 Activity 2 0


Output 5: Farmer groups supported in animal traction5.1 Activity 1 05.2 Activity 2 0


Output 7: Capacity of DFAs strengthened7.1 Activity 1 07.2 Activity 2 0


TOTAL FOR XXX DFA 0 0 0 0 0

Exchange rate 454 DKK 0

Activity Physical Targets Budget in Ushs.


Planning Sheet2016

Planning elementOutput

Activity

ResponsibleImplementerDescription/Remarks

Planned starting month1/2016

Target Jan-Mar Apr-Jun Jul-Sep Oct-Dec

Budget lines Unit No. Unit cost Total Jan-Mar Apr-Jun Jul-Sep Oct-Dec1. Salary AES (1) Months - - 2. Salary AEO (10) Months3. 10% NSSF - - 4. Fuel for f ield w ork Litres - - 5. M/cycle service (11) Quarter - - 6. M/cycle tyres Sets - - 7. Air time Months - - 8. Stationery Months - -

- - - - -

Implementing organisation DAR3XXX DFA APM

Name / Description No.Output no. 1: Farmer groups trained in good agricultural practises 1

Employ and facilitate extension staff 1.1

DFA Coordinator

Indicator

Agricultural Extension Supervisor (AES)

Planned completion month

No of AES plus AEOs employed

Annual budget Quarterly budget

Total

12/2016

Annual targets Quarterly targets


Annex 3. Request for Funds

(LETTERHEAD)

Senior Adviser December 15, 2015Coordination Function NURIP.O. Box 29851Kampala

Request for Funds to <Implementing Partner> for January to March 2016

We hereby request for transfer of funds for activities in above-mentioned period as per the approved work plan and budget.

Specification Amount Amount in wordBudget for Jan - Mar 2016 150,000,00

0Less unused funds Jul - Sep 2015 -4,000,000Net amount to be transferred 146,000,00

0One hundred and forty six million

Please transfer the amount to our bank account no. xxx in Stanbic Bank, Kampala Main Branch.

Please note that our quarterly report for July to September 2015 was submitted to the CF on October 15, 2015.

Yours sincerely,

Y. YYYYYYTitel


Annex 4. Danida’s Anti-Corruption Policy

asps ii programme manual b management manual for d… · web viewall procurement over dkk 500,000...

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