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2019

Duyog Marawi-ED

DUYOG MARAWI

1/1/2019

Duyog Marawi Finance Manual


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DUYOG MARAWI

FINANCE

MANUAL

Version 4 March 15, 2019


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TABLE OF CONTENTS

Content Page

ORGANIZATIONAL BACKGROUND

Organizational Identification Card 3

The Duyog Marawi Logo 4

Donors and Partners Guidelines 5-10

FINANCIAL GUIDELINES

A. Finance Office Guide Notes 11

B. Key Principles 12

C. Matrix of Approval 13

D. Special Policies 14

E. Chart of Accounts 15

F. Cash Receipts Policy 16

G. Cash Disbursements Policy 17

H. Guidelines for Preparation of Budget and Liquidations

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I. Management of Petty Cash 22

J. Management of Operating Cash on Hand

30

K. Filing, Storage and Access to Financial Documents

35

L. Policies on Office Supplies 36

M. Allowable Cost for Regular Expense Items

37

N. Accountability and Transparency Policy

38


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A. ORGANIZATIONAL IDENTIFICATION CARD

Address Line 1 DUYOG MARAWI INC.

Address Line 2 The Social Action Center of the Prelature of St. Mary in Marawi

Address Line 3

MAIN : DIMALNA ST., MSU MAIN CAMPUS, MARAWI CITY

EXTENSION : DMEX, REDEMPTORIST CHURCH , MCS SAN MIGUEL,

ILIGAN CITY

Chairman Most. Rev. Edwin dela Peña, MSP, D.D.

PRESIDENT Rev. Fr. Gary Alvarado, C.Ss.R

EXECUTIVE

DIRECTOR/Chief

Learning Officer Bro. Reynaldo P. Barnido

SEC Registration

Number CN201731330

Telephone #: 09276615853/09393552514

Contact Name: DUYOG MARAWI / REYNALDO BARNIDO

Email Address: [email protected]

Webpage: fb.me/duyogmarawi

TIN 009-821-137-000

Date of

Registration SEPTEMBER 15,2017

Areas of Work Marawi City, Lanao del Norte, Lanao del Sur

Current Project

Partners

1. Caritas Manila

2. Development and Peace Caritas Canada

3. Caritas Philippines

4. Aid to Church in Need

5. De La Salle Schools Philippines

6. Philippine Business for Social Progress

7. MISSIO MUNCHEN

8. OPAPP/UNDP

9. Catholic Relief Services

10. Pondo ng Pinoy

11. Tanging Yaman Foundation

mailto:[email protected]

http://fb.me/duyogmarawi


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OUR LOGO

PARTNERSHIPS.

PEACE. PROGRESS.PATRIMONY

1. The three arms represent the PARTNERSHIP between MUSLIMS, LUMADS,

AND CHRISTIANS. They embrace the same world, they share the same

reality; they share the same vision of peace and progress although they make

take different pathways.

2. The vibrant colors signify the energy of the Young People. Duyog Marawi

envisions itself as a youth-led organization that works for and with the young

generation.

3. The Meranaw cultural icon called sarimanok signify that our partnership

should be rooted in a shared respect of the faith, culture, and traditions of the

community we are serving. Sarimanok being a symbol of prosperity and

progress means we share the same vision of the development of the

Meranaw people.

4. The olive branch is the universal symbol of peace as found in the Bible and in

the Qur’an being part of the story of Prophet Noah (peace be upon him).

5. The Lanao Lake is a symbol of a common desire to preserve the natural

heritage of the Meranaw people. It also symbolizes that Meranaw has been

providing power (electricity) to Mindanao and therefore has been “powering”

the economy of the country for a long time.


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DONORS AND PARTNERS GUIDELINES

A. RATIONALE AND MISSION

“The task of reigniting the peace process among Muslim Meranaw and Christians in Marawi

– temporarily halted but not defeated - must begin even if the war is still going on. We

couldn’t wait for the Maute group to be defeated before we begin the process of healing

peoples and communities, bridging the gaps, sharing our dreams, and reconstructing our

lives. These processes have to begin now before the reconstruction begins and before

people will go back to the city. ”

Most Rev. Edwin dela Peña, MSP, D.D.

A.1 OUR DREAM MUST BE SHARED BY OUR DONORS AND PARTNERS

The Marawi Siege that began on May 23, 2017 has ended, but the suffering of the Meranaw

and their hunger for peace and justice continue.

The Prelature of St. Mary in Marawi is one with the people –

particularly the Meranaw - in their loss and suffering. Our

key personnel were hostaged and persecuted, our

Cathedral was reduced to rubbles after being looted and

desecrated, and our own Christian community of 20,000

individuals are in diaspora. All our heritage, collections,

church records, and structures are gone.

We are certain that we were persecuted not by Muslims but

by terrorists. We remain ONE with the people of the lake in their hopes and desires to begin

the long journey towards recovering and rebuilding their city and the essential tasks of

healing, reconciliation and peacebuilding. We have heard signs of dissonance and seeds of

discord even before the blueprints and roadmaps for reconstruction are being designed.

It will be easier to invest billions in building roads, bridges, and other infrastructure,

but the real foundation of this city must be built in the hearts of its people.

That is where we want OUR DONORS AND PARTNERS to invest. That is where we

hope you can join us.


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A.2 OUR NATURE AS AN ORGANIZATION

To begin this journey, Most Rev. Edwin dela Peña, D.D. assembled a group of priests and

lay missionaries from all over the country in partnership with the Redemptorist Missionaries

to form a social action center to plan and implement a both short-term and long-term church-

based response to this crisis.

After consultation with major stakeholders in this crisis – IDPs, LGUs, military, CSOs,

Maranao leaders, and church organizations - we crafted a longterm response called DUYOG

MARAWI, Duyog is the Cebuano term for accompaniment as often used as the act of

playing a musical instrument to accompany a singer or a dancer. We are conscious that the

mission of rebuilding the city belongs to the people of Marawi; we as representative of the

universal Catholic Church are here to support and accompany them all the way. We

recognize the tremendous potential of the young people to carve their own future.

Thus, DUYOG MARAWI is a youth-led, culture-appropriate, faith-based organization

that is an interfaith and dialogical response to the Marawi Crisis and the development

of Ranao.

A.3 OUR SHARED MISSION

From the beginning, our mission has always been to a reconciling presence in Marawi

and to bridge the gap between Maranaos and Christians towards genuine peace and

sustainable development.

A.4 OUR DONOR ENGAGEMENTS.

WE ONLY ENGAGE WITH DONORS AND PARTNERS, PERSONAL OR

ORGANIZATIONAL, LOCAL OR INTERNATIONAL WHO SHARE THE FOLLOWING

MISSION.

1. We engage in integrated rehabilitation and risk reduction with no bias for or prejudice

against religion, race, gender, age, and physical ability.

2. We work with excluded, vulnerable sectors particularly the women, the youth, and the

children to address their needs and maximize their potentials.

3. We journey in the development of the Bangsamoro particularly in creating a culture of

good governance and good citizenship.

4. We also heard a different mission calling us to a definitive action: to ensure that

people’s faith and culture are paid attention to and factored into the rebuilding

process of the city and to ascertain that people’s rights are protected and

upheld.

We genuinely believe that these faith and culture are rich in traditions and history of peaceful

and collaborative community-making – one that safeguards the young from the enticing and

persuasive tentacles of extremism. We refuse to surrender the beautiful city of Marawi to the

forces of death and destruction.


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A. 5 OUR VISION

Marawi City and the Ranao Region to become a model community of sustainable

development and genuine peace through the collaboration among Meranaw of all

ages, gender, classes, and clans and peaceful co-existence between Muslims and

Christians.

We are given that rare opportunity to prove to the world that it is possible – difficult, arduous,

and exhausting maybe, but possible! And we will document it at every step of the way and

tell that story to the rest of the world especially to the Christians.

A.6 OUR COMMITMENTS

A.6.1 Duyog Marawi will be a contributing voice that tells the real stories, the struggles,

and the successes of the Meranaw people in their search for peace. We will utilize our

capacities and networks in letting their voices be heard to the Christian world.

A.6.2 Duyog Marawi will serve as a third party monitor of the incidence of abuses from all

sides as has always been the role of the Prelature from the beginning.

A.6.3 Duyog Marawi will act as a convener and supporter of initiatives for interfaith and

interreligious dialogues for peace, good governance, promotion of Halal social

entrepreneurship, and alternative dispute resolutions.

A.6.4 Duyog Marawi will serve as bridge that connects the mercy and compassion of the

Christian world to the affected communities in Marawi and around the Lake Lanao.

B. OUR STRATEGIES AND PROCESSES

A gender-sensitive, youth-led, inclusive peace process and sustainable development in post-

conflict Muslim Mindanao is the overarching agenda of this project.

The intent of the supporters of the Islamic State of Iraq and Syria (ISIS) is the elimination of

Christians in the Mindanao regions: through this project, we assert that Christians have a

role in the reconstruction, development and peacebuilding of the Bangsamoro (Muslim

Nation in Mindanao) while honoring their faith and cultural traditions.

B.1 SPECIAL FOCUS OF OUR INTERVENTIONS

B.1.1 The Youth as the Most Vulnerable and the Most Capable Sector

Through all this, the Meranaw youth and children are one of the most affected and most

vulnerable population: they lost their schools when 17 of the schools inside Ground Zero

were bombed and burned. They lost their jobs when the commercial district was damaged.

And they lost their chance to have a normal youth. Now, they are about to lose their

connection to their history and identity in which the Islamic City of Marawi, in its former self,

was a source and a symbol.


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The young Meranaw, the future of this proud ethnic group, are one of the most vulnerable

sectors in this crisis. For one, they are the target of the extremist groups for potential

recruitment, and they are hunted in social media. Second, because of the loss of the city,

they lost employment opportunities. Many of their colleges were burned down. Third, their

families expect them to augment their income because they are the most employable, being

young and skilled. Already, the young ones are sent to major cities like Cagayan de Oro,

Cebu and Manila to help their families. The United Nations Child Protection and Gender

Violence Working Group has documented cases of sex trafficking of Meranaw women

especially those coming from farming rural areas who lost their livelihoods.

Government’s Task Force Bangon Marawi (TFBM) estimated that around 24.62% of the IDP

population based on recent census are between 19 to 34 or the most employable age –

majority of these are women (52%). This translates to around 90,000 displaced youth.

Today, many of them are back in schools, others are employed, others have benefited from

TESDA courses. Approximately, 50% of them are considered out-of-school and

unemployed.

From the beginning, localization and harnessing the power of the young Meranaws

displaced by the conflict have been part of the strategies of Duyog Marawi. Many of them

are skilled and confident, and if not for the conflict, they could have finished college or have

been hired in Marawi City if they are graduates. They speak the language and are familiar

with the territory. Most of all, they are driven by the desire to contribute to the rebuilding of

Maranao communities in general and Marawi City in particular. All that is needed is the

opportunity for them to be incapacitated and to be engaged in the projects of Duyog Marwai

or the projects of the local CSOs which are our partners in this undertaking

B.1.2 The Role of Women in the Rehabilitation and Peacebuilding

From the beginning of the Marawi crisis, the Maranao women played significant leadership

roles in the search and rescue, in the management of dead bodies and missing persons, in

the relief operations, and in the promotion and protection of IDP rights. These mothers, who

were businesswomen and traders prior to the siege, utilized their skills and instincts in

sourcing for supplies, bargaining for goods, negotiating with government agencies and

military personnel, to ensure the dignified survival of their families.

One of the best things that happen in this crisis is the growing awareness of women of their

roles beyond nurturing and protecting their families and they have united into a stronger

force. Early in the April, local CSOs launched the United Mothers of Marawi Inc. to provide a

more forceful impact to the voice and the role of women.

Maximizing this momentum, this Duyog Marawi project identified five essential sub-

components focusing on harnessing the power of women:

1. SHEG for Women - Self-Help Groups for Women, to be piloted in 5 communities, is

an approach promoted by Caritas Philippines in savings mobilization and

microfinancing.

2. Community-based Peace Educators – are mothers who are recruited and trained to

facilitate peace education activities in seven Child Friendly Spaces.

3. Conversations Among Muslim-Christian Women for Peace – thirty MSU students (all

female per the tradition of the Maranaos) will together study and discuss peace

values in Christianity and Islam throughout the whole Ramadhan, as part of the


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Duyog Ramadhan, with the help of women leaders. These will be documented into a

simple booklet to be distributed to teachers of National High Schools in the Region.

4. Sustainable Livelihoods for Maranao Women – targeted for 150 IDP mothers, these

include capacity building and capitalization.

5. Campaign against Gender-based Violence – is a project of the Protection Sector of

PACEM to equip women leaders to document and refer cases of gender-based

violence in evacuation camps and relocation sites.

C. GUIDELINES IN THE ACCEPTANCE OF DONATIONS AND GRANTS

C.1 DEFINITIONS

a. Donation

Donation shall include all grants and contribution to funds

b. Project Grant

A sum of money given by a church partner or others organisations for a particular

project.

c. Contribution to a special fund.

A sum of money given by an individual or a group for a specific fund set up by Duyog

Marawi such as PACEM Fund for the education of displaced children.

C.2 PRINCIPLES

a. Duyog Marawi shall only accept grants and donations from legal, legitimate and

reputable sources. We shall not accept funds coming from fraudulent activities,

illegal gambling, illegal trade, and the like.

b. All project partners have to be vetted and pre-approved by the Board of Directors.

c. The following are considered as pre-approved project partners as they are part of

the church family or have an outstanding record of accountability:

Members of the Caritas Internationalis family

Members of the CBCP organization

Members of the Faith-based Organization of the Philippines

Charitable organizations recognized by the Vatican

United Nations Agencies

Religious congregations and Catholic schools

d. Personal donations must be known personally by any of the board members and

are vetted as with good repute, even if the donor prefers that the Official Receipt

be named to Anonymous.

e. The donations shall only be used for the purpose of the project involved and such

not be used for other purposes.


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f. Duyog Marawi shall not accept donations in cash or in kind from suppliers and

vendors as these can be a conflict of interest in the procurement process.

g. No members of Board of Directors, management or staff shall gain any personal

benefit from the donation in the form of commission and the like.

h. All donors and partners shall be duly informed of the project update and will

receive copies of our Annual Reports.

i. Duyog Marawi shall cease the existing relations, with donors/sponsors who do

not share or adhere to the basic values and principles of Duyog Marawi, and will

return the money if appropriate after the decision of the Board.

j. All grants must be governed by a Memorandum of Agreement between Duyog

Marawi and the donor.

D. Partners and Linkages

NOTHING FOLLOWS IN THIS SECTION……

Listed below are some of the partners and linkages of Duyog Marawi and our engagement with them.

1. NASSA/Caritas Philippines – we are member of the network, and they provide financial

and technical assistance to our Shelter Projects

2. FBO Philippines – we are a member of the network and we have shared activities in

Marawi.

3. Philippine Business for Social Progress (PBSP) – we are partners in the Schools of Hope

Project

4. Mindanao State University Main Campus– our main academic partner which provides

resource persons to many of our engagements

5. De La Salle Philippines – we are partners in the Schools of Hope

6. Silsilah Forum – an interfaith forum and center where our staff go for training in the

culture of dialogue

7. Mindanao Humanitarian Team (MHT) – which manages the humanitarian response in

Marawi. We are active members of the WASH, Education, Protection, Gender Clusters

8. Bangon Marawi CSO Platform – a gathering of local CSOs that work together for the

Marawi Siege emergency response and rehabilitation.

9. Reclaim Marawi Movement – a locally-initiated advocacy group that promotes the right of

the IDPs to return to their land.


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Financial Operations

A. FINANCE OFFICE GUIDE NOTES

As of March 15, 2019

A. Name The Office is called the Duyog Marawi Finance and Supply Management Office.

B. Nature and Location

The Finance and Supply Management Office is part of the Duyog Marawi Operations Group. It is under the direct supervision of Mrs. Gina Gerona, CPA, board member and Comptroller of Duyog Marawi. It oversees all financial account of all the units under Duyog Marawi. The Finance and Supply Management Office (Finance Office) shall hold its operations at the Duyog Marawi Operations Center, or GSPA, Tambo, Iligan City.

C. Supervising Committee

The Duyog Marawi Finance Council, which shall meet every four months, is the special body organized by the Board of Trustees, to oversee the functions, systems, procedures, and operations of the Finance and Supply Management Office. It is composed of the President, the Executive Director, the Board Treasurer, the Comptroller, the Internal Auditor, and the Finance Manager. It is an advisory body that coaches the FSMO and informs the Board of Trustees.

D. Employees and Units

The Finance Unit is composed of Finance Officer, Account Managers, Bookkeepers, and Cashiers. The Procurement, Logistics and Warehousing Unit is composed of the Unit Coordinator, Logistics Officer, and Drivers.

E. Accounting System

The financial system of the Redemptorist Fathers will be followed in this project. However, if funding partners will require a different system, we will follow their system in terms of the expenses related to their project engagement.

F. Bank Account

All our donations, grants, and other income must be deposited to our bank account. Duyog Marawi’s bank accounts are:

1. Main METROBANK ILIGAN ROXAS BRANCH Name: Duyog Marawi Inc. Account Number: 543-54300539-4

2. Secondary Account for CRS Projects METROBANK ILIGAN ROXAS BRANCH Name: Duyog Marawi Inc. Account Number: 543-54300656-0

3. Third Account for Other Special Projects METROBANK ILIGAN ROXAS BRANCH Name: Duyog Marawi Inc. Account Number: 543-54300562-9


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G. Audit

An internal auditor is part of the Finance Office. He or she is expected to do auditing regularly) and report to the Bishop and is free to do random cash counts and financial monitoring.

H. External Audit

The Board will call for an independent audit firm at the end of the Project Cycle if the donor will not send its own audit team.

I. Donations

All monetary donations to Duyog Marawi will be registered in the Registry of Donations. An official receipt will be issued upon receipt of the amount. All in-kind donations to Duyog Marawi will be registed in the Registry of Donations under the category of IN_KIND. A Material Acknowledgement Receipt will be issued upon receipt of the donation.

J. Risk and Compliance

The HRRC Council (Human Resources, Risk and Compliance Council) appointed by the Board of Trustees and composed of the President, the Executive Director, the Senior Program Department Head, and the HR Officer, is tasked to oversee the strict implementation of HR policies, risks and safety, and regulatory compliance. The HRRC meets at least once a month and as often as necessary.


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B. KEY PRINCIPLES

1. Each project is a separate account and is handled by a duly designated account manager who is under the immediate supervision of the Finance Manager.

2. Duyog Marawi Finance Unit personnel are obliged to follow our system of authorizations, approvals, and verifications. (see Matrix of Approval). Authorization is the principal means of ensuring that only valid transactions and events are initiated as intended by management.

3. Authorization and approval procedures should be documented and clearly communicated to all staff. Transactions should be verified before and after processing. Access to resources and records should be restricted to authorized individuals who are accountable for their custody and/or use.

4. Account Managers must record all acquisitions of goods and services at their historical costs (original purchase prices or, for in-kind donations, fair market values on the dates received).

5. Financial reporting must be reasonably accurate, supported by the appropriate evidentiary matter, and pertinent.

6. Revenue is recorded in the fiscal month in which the organization distributes goods or performs a service.

7. Expenses incurred to generate revenues must be recorded in the same fiscal month in which the revenues are recorded. Expense is recorded in the fiscal month in which the organization has received (taken title) to goods or received a service.

8. All significant items should be disclosed in financial statements if they are likely to influence the decisions of users of the financial statements. Financial statements and the accompanying notes must include all significant, relevant accounting information to enable users of the financial statements to make informed decisions.

9. Duyog Marawi must follow the same accounting policies and practices in the comparative periods reported in its financial statements. If an accounting change has taken place that significantly impacts the activities or financial condition of the organization, that change must be disclosed in the notes that accompany the financial statements.

10. When faced with uncertainties, finance personnel must make accounting decisions that neither materially overstate nor understate the financial results or balances reported. If there is uncertainty, the bias should be to accelerate recording a loss or expense and to postpone recording an income or revenue. The organization should exercise similar caution in reporting its assets and liabilities.

11. Reconciliations should be performed on a monthly basis. General ledger balance sheet account balances should be reconciled to the appropriate supporting internal documents or external information (such as bank statements) to allow for prompt corrective action if warranted.

12. The Finance Council will compare information about current financial performance to budgets, forecasts, prior period reported results, or other benchmarks to measure the extent to which goals and objectives are being achieved and to address unexpected results or unusual conditions that require follow-up.


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C.MATRIX OF APPROVAL

ITEM PREPARED BY

VERIFIED BY

RECOMMENDING APPROVAL

FINAL APPROVAL

Project Budget Executive Director

Comptroller President Bishop

Monthly Budget Department Heads

Finance Manager

Executive Director President

Purchase Requests within the Approved Budget

Project Managers and Unit Heads

Account Manager

Finance Manager

Executive Director

Purchase Requests not within the Approved Budget for less than 100,000

Project Managers and Unit Heads

Witness to Availability of Funds: FM

Executive Director President

Purchase Orders of more than 100,000 not within the approved budget

Executive Director

Treasurer President Bishop

Purchase Orders within the approved budget

Procurement Officer

Account Manager

Finance Manager Department Head/ED

Financial Statements

Account Manager

FM President Bishop

Cash Register Cashier Bookkeeper AM FM

Payroll HR FM Executive Director


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D. SPECIAL BOARD POLICIES

Number Policy Title Rationale 01 ED will not manage any OCH funds and will not

be the final approving person in all transactions, unless pre-approved by the Board or by the Bishop

Against his personal vows as a lay contemplative

02 Purchase of Equipment and Fixed Assets will be done by the Redemptorist Fathers with Fr. Gary Alvarado, C.Ss.R. acting as Head, PLW .

Since all equipment and fixed assets are coming from internal funds, the Redemptorists will manage all purchases

03 Warehousing of Goods For the meantime, the St. Alphonsus Hall will serve as the Warehouse. The Warehouse Officer will ensure the proper recording, storage, and inventory of all goods.

04 No ransom policy Should any of our staff, volunteer, or guests/monitors will be hostaged by the terrorists, Duyog Marawi holds a No Ransom Policy.

05 No issuance of blank checks For safety purposes

06 Austerity Policy – in solidarity with the IDPs and all other victims, we shall not be holding activities in hotels or expensive private resorts, no special catering services for ALL of our activities with IDPs, and no participation in pretentious conferences or assemblies done in expensive hotels.

Catholic Social Teachings

07 Branding will use the DUYOG Marawi brand, the logo of the Prelature and the Redemptorist Missionaries, and the logo of donor partners.

For accountability.

08 Cash Safety Deposit Policy – Petty cash shall be kept inside the locked room of the Finance Office, all other cash shall be deposited to the safety box of the Redemptorist Fathers when necessary.

For safety reasons.

09 Bridge Funding – in rare cases when a main account is short of funds awaiting the download from other fund sources, the Board of Trustees may authorize the Executive Director to use available amounts provided that the amount will be replenished within 21 days and it shall be reflected in the books.

For faster service to all sectors


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E. CHART OF ACCOUNTS

Number Description Account Type

Description

1000 Cash in Bank Asset Local currency checking account used

1001 Cash on Hand Asset Local currency that are not yet deposited to the bank. It may be in a form of coins and bills

1002 Petty Cash Fund Asset Local currency amount kept on hand by an organization for incidental and minimal expenses. Replenished when the fund is 80 percent disbursed

2000 Accounts Receivables Asset Money owed to other parties for sevices rendered on credit. Amounts due from employees for amounts paid on their behalf by Project Holder.

2001 Cash Advances Asset Amounts issued to employees for meeting short-term business needs in cash-based environments

3000 Fixed Assets Asset Equipment, Vehicles, Buildings, Land

3001 Accumulated Depreciation Asset Long-term contra asset account

3002 Supplies Asset Remaining Inventory of Supplies

4000 Accounts Payable Liabilities Amounts owed to vendors, government agencies, and employees for liabilities arising during the normal course of business. Amounts due on installment purchases should also be credited to this account. Excludes amounts owed to local governments for taxes withheld or levied. Also excludes payroll-related liabilities to employees.

5000 Donor Grants Capital Donations from Partners

5001 Bank Interest Capital Bank Interests


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F. CASH RECEIPTS POLICY

1. Cash receipts should be dated upon receipt and pre-numbered to

facilitate checking of the numerical sequence for missing documents.

2. Bank Deposits must be made upon receipt, in the Duyog Marawi bank

account upon, with exception of course, if the cash is received on a

weekend or a bank holiday, in which case, cash should be deposited the

first banking day after. 3. Bank Transactions shall be made by the Department Head for Finance

and Admin who is the official person designated to do all bank transaction.

From time to time, she may delegate another Department Head to do this

responsibility with the approval of the Executive Director or the President. 4. Cash Receipt Classification shall be as follows: RMP Funds, grant

funding, fundraising, accounts receivable collections, disposal of assets, or

borrowing.

5. Reconciliation must be done in the respective accounts to determine

whether all entries were made to show all cash received by Duyog Marawi.

6. Bank reconciliations should be done monthly by the Finance Officer.

7. Cash receipts journal entries should be regularly compared to the

remittance lists and deposits.


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G. CASH DISBURSEMENT POLICY 1. Cash disbursements must be properly documented. These include:

a. Approved Requests any of the following:

Purchase Order;

Activity Budget Request,

OCH or Petty Cash Replenishment

Payroll Related Requests.

b. Canvass Results and Price quotations or pro-forma invoices of the

Approved Supplier; Supplier Contract for Repeat Orders; Special

Memorandum for Sole Source Vendor or Single Source Vendor.

c. Goods-received note (Material Acknowledgement Form) for

Accounts Payable, Bill of Payments, and Delivery Receipts if

applicable. If needed, An Incident Report justifying variance

between quantities or descriptions of items ordered versus those

received.

d. Approved Payment/Advance Request form.

e. Exemption: Procurement Requests are not required for amounts

less than P5,000, unless the Vendor requires it. These amounts can

be taken from the PCF using a Petty Cash Voucher.

2. Cash Disbursement Voucher (CD) should contain all the summary

information summarized on a cash disbursement.

2.1 The voucher should contain the date of transaction, account code, and

reason for payment. The voucher should balance, i.e., the debits should

equal the credits.

2.2 Cash vouchers must be prepared by the Bookkeeper, verified by the

Finance Officer, and Approved by the Department Head. This approval is

sufficient to make payment and post the transaction to the general ledger.

3. Check payment, with the exception of petty cash disbursements, is the mode

of payments at Duyog Marawi. These are made using pre-numbered checks

to provide independent identification by the bank.

3.1 All payables amounting to P5,000 or higher must be paid in checks.

3.2 Any amount lower than P5,000 maybe be paid from petty cash or OCH.

3.3 Checks must be paid to the REQUESTING PERSON for budget requests,

or to the VENDOR or SUPPLIER, unless they do not accept check

payments. All check disbursements have to be approved by authorized

signatories (see matrix).


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4. A copy of the signed check should be attached to the cash disbursement

voucher. The organization should always obtain acknowledgment of receipt

from the supplier in the form of a supplier-issued receipt form. If the supplier

cannot furnish such a form, the supplier should sign a copy of the check.

5. Material Acknowledgment Form is used to document all goods delivered by

suppliers as a receiving report. The Warehousing and Property Custodian

officer should prepare the MAR and attested by the Procurement Officer.

6. Check preparation is to be assigned to the Department Head of Finance who

is the only person aside from the President who has access to blank checks.

7. New checkbooks upon receipts will be registered in the logbook of

checkbooks. The Department Head of Finance will verify the numerical

sequence, and missing checks should be listed.

8. Checks should be dated when issued. Pre-dating or post-dating checks is

strictly prohibited. The date of the check should be shown on the cash

disbursement voucher and recorded in the cash disbursement journal/general

ledger.

9. Signing of blank checks is prohibited. Checks should not be written until a

payment request voucher has been prepared and approved. Before a check is

signed, all relevant documents supporting the payment should be attached to

a cash disbursement voucher to show that the expenditure is genuine.

10. All supporting documents must be canceled with a “PAID” stamp

immediately after approval to prevent the documents from being presented

again for payments.

11. Check numbers will be used as transaction reference to prevent duplicate

payments or recordings, when posting to the cash disbursement journal or

general ledger.

12. Original copies of voided cash disbursements and voided checks must

be kept on file.

13. A Check Dispatch (disbursement) register, which accounts for the

sequence of checks issued will be maintained by the bookkeeper.

14. Voided checks will be marked prominently with the stamp “Canceled” and

kept securely for reference. Voided check be attached to a blank cash

disbursement voucher and entered into the cash ledger system as “voided” for

tracking purposes.


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H. GUIDELINES FOR BUDGET REQUEST

AND LIQUIDATIONS:

In line with our commitment to stewardship, accountability, and financial transparency, please take note of the following guidelines regarding budget requests and liquidations, as discussed previously:

1. Budget Requests

a. Budget Requests (OCH, PR, BR) shall be submitted every Monday, processed on Tuesday, and released on Wednesday.

b. Operating Cash on Hand (Field Mobilization Funds) must not exceed

TWO WEEKS of operations and must be liquidated prior to request for replenishment.

c. Policies governing General Petty Cash and Project Petty Cash Funds,

and OCH are in separate sections in this manual. d. All requests must be prepared by the Team Cashier, submitted by the

Coordinator, checked by the Bookkeeper, Approved by the Department Heads and received by the Finance Officer. For amounts outside the approved budgets, see Introductory Finance Policy.

e. All requests that involve purchases such as equipment or new supplies

must go through the purchasing process:

a. Requesting Party (AC, PC, UH) will fill-up the Purchase Request Form (PR) and submit to the Procurement Officer.

b. For new purchase items, canvassing will follow. Otherwise, we will use Repeat Orders at pre-approved supplier/vendors.

c. Purchasing Officer will process the Purchase Order (PO). d. After release of funds, Procurement Officer will proceed with the

purchasing or placement of orders. e. Delivered items will then be turned over to the Requesting Party

(MAR).

f. All requests for trainings and meetings:

Prepare the Training Plan Matrix.

Fill-up Meals Request Form.

Fill-up Fare Matrix for Participant Transportation Reimbursements.

Complete the Budget Plan, including professional fees and venue reservations.

g. All requests for Operating Cash on Hand:


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Prepare the Monthly Activity Plan Matrix.

Fill up the Budget Items. For Meal Allowance @P150/day per person.

For transportation expenses, please attach Trip Ticket, Request for Fuel, and Transportation Service Contract if applicable.

h. All requests for Office Supplies are centralized. Finance will procure and stock these supplies. Requesting Parties are asked to fill-up Supply Request Forms.

2. Liquidations a. All Official Receipts and Acknowledgment Receipts must be made to

DUYOG MARAWI. b. Duyog Marawi does not require an OR for any expense P200.00.

Cashiers, when liquidating, will use an AR to be signed by the staff who made the purchase, with an Attachment called Certificate of Expenses Exempted from OR.

c. Liquidation Reports must be submitted on Monday following the activity. However, if the activity falls on the weekend, the liquidation report may be submitted by Wednesday.

d. Liquidation Reports must include a Summary using the liquidation templates and supporting documents pasted in chronological order. It must include the following attachments:

Summary of Expenses following the Account Codes.

Registration Forms or Sheets for Seminars and Meetings (1 original copy); Minutes and Documentations, Photodocumentation, and Evaluation Summary signed by the MEAL Officer. (All be must accomplished in two copies: Finance and Data Management.)

Certificate of Appearance and Narrative Report with Photodocumentation for field works, mobilization, and coordination meetings.

Cover page which will be accomplished in two copies – one for Finance and your own copy with acknowledgment from the Bookkeeper.

Narrative Reports and Certificates of Appearances.

e. No budget requests shall be approved without liquidation of prior budget requests unless approved by DM Executive Director.

f. Liquidation Reports must be prepared by the Team Cashier, Noted by the Submitted by the Project Coordinator, Checked by the Bookkeeper, Approved by the Department Heads, and Received by the Finance Officer.


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I. MANAGEMENT OF PETTY CASH

.....................................................................................................

1. General Information on the Petty Cash Fund 2. Establishing a Petty Cash Fund 3. Increasing a Petty Cash Fund 4. Decreasing a Petty Cash Fund 5. Managing a Petty Cash Fund 6. Replenishing the Petty Cash Fund 7. Reconciling Petty Cash Fund and Reporting Losses 8. Safeguarding the Fund 9. Determining Excess Funds

.....................................................................................................

.......…………….


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1. General Information

This guideline is set to establish proper procedures for petty cash funds and the custody of those funds.

a. Duyog Marawi may establish a General Petty Cash Fund for a maximum of P25,000; exceptions are allowed per the approval from the Chief Financial Officer/Comptroller or his/her designee. It may also establish other Revolving Funds for other needs such as Construction of the Bishop’s House (P50,000) or Volunteer Management Fund (100,000.)

b. Duyog Marawi will close an authorized petty cash fund that is

not operated in accordance with these procedures. c. Duyog Marawi will conduct random audits of selected petty

cash funds once a month. d. Duyog Marawi will hold the petty cash custodian liable for misuse or

mismanagement of funds.

e. Petty cash funds must be kept in the Team Cashier’s locked safe, desk, cabinet or other secured area.

f. Petty cash funds may not be used for personal use, loans or the payment of services, rentals, prizes or awards.

2. Establishing a Petty Cash Fund

a. To establish a petty cash fund, complete the Petty Cash Custodian Form (Exhibit A). The President of Duyog Marawi must sign the form.

b. The Director requesting the establishment of a petty cash fund is responsible for:

Ensuring the custodian understands and complies with the policy requirements of petty cash fund.

Ensuring the disbursements are in compliance with the policies and mission of Duyog Marawi.


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Ensuring the proper security of funds and prompt reporting of losses.

Ensuring accountability is maintained for the fund.

Ensuring the correct amount is promptly deposited with the Board Treasurer when the fund is terminated.

3. Increasing a Petty Cash Fund

The Director may find that because the general petty cash fund is replenished more frequently than once a month, the amount of the fund may need to increase, not to exceed a total fund amount of P50,000.

To increase a fund, the Finance Unit must submit a Payment Request for the amount of the increase, charging Petty Cash. Upon approval of Financial Unit, a check will be issued.

The Petty Cash Custodian will be notified for pick-up and may present the check to the Director for validation of the amount.

4. Decreasing or Closing a Petty Cash Fund

When Director decides that the petty cash fund should be decreased, the amount is returned and deposited with the Duyog Marawi Treasurer. The deposit will credit the original project charged. A copy of the cash receipt issued for this deposit and a memo from the authorized signer requesting the decrease will be given to the Finance Unit by the Cashier.

5. Managing a Petty Cash Fund

Petty cash funds are established for reimbursement of small out-of-pocket expenses incurred in the course of conducting DM business and activities. Petty cash funds promote efficiency and economy to Duyog Marawi by eliminating the preparation of checks for small amounts.

Generally, petty cash transactions will consist of emergency

supplies, emergency related meal expenses, etc. Receipts must

be obtained to support the disbursements.


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It is the duty of the custodian to insure that the disbursement is

appropriate and is an allowable expense.

All expenditures must be logged on the Petty Cash Voucher as the

funds are issued. The recipient of the funds must sign the

envelope as the funds are issued. The Custodian must approve all

expenditures. The date of the expenditure, the vendor used, the

item purchased and the purpose for the purchase, the account

code to be charged and the amount should be recorded on the

voucher.

As the custodian disburses the petty cash funds, the following

procedures must be followed:

All expenditures must have original receipts. Copies of receipts are not allowed unless they fall under the Policy on Exemption of OR.

Receipts must have complete documentation.

Vendor Name

Date

Item Purchased

Purpose

6. Replenishing the Petty Cash Fund

The fund is to be reimbursed monthly. The expenditures logged

on the Petty Cash Vouchers are totaled and the cash on hand is

also recorded on the Petty Cash Liquidation Summary. The total

expenditures and cash on hand should equal the total petty cash

fund.

The Director must sign the Petty Cash Liquidation after reviewing

all expenditures. A Payment Request is then completed. The

payee is the petty cash Custodian, with “Petty Cash” written

underneath the name. All of the expenses are then listed, grouped

together by account code.

The Payment Request should be signed by the Custodian and

approved by the Executive Director.

7. Reconciling Petty Cash Fund and Reporting Losses


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The Cashier serves as the Petty Cash Custodian. She is expected to do a daily cash count for safekeeping purposes.

The fund is to be reconciled at least monthly. Count the cash on hand and add up the receipts, the total should equal the authorized amount of the fund. If there is an overage or shortage was caused by carelessness on the part of the custodian, the SAC Director will make a determination as to whether to replace the custodian.

Any shortages over P1,000 as the result of theft, fraud, defalcation, or other irregularities should be reported to the Comptroller, and any of the following individual; Chief Financial Officer, Chief Operating Officer, and Chief Executive Officer no later than the first business day following the discovery. Losses will be investigated by the Chief Financial Officer and any recommendation made by the Chief Financial Officer must be implemented before the fund is replenished.

To return the fund to the original amount, complete a Payment Request and submit to Accounts Payable, charging the overage or shortage to the department's project using Account Code 5008 (Cash Variance).

8. Safeguarding the Fund

The petty cash fund must be in the control of the custodian. Only the custodian should be allowed access to the fund.

The cash must be kept in the custodian’s locked safe, drawer, file cabinet or other secure area.

9. Determining Excess Funds

It is the responsibility of the custodian to report to the Director that the petty cash fund is larger than needed. A rule of thumb to follow is that the fund should turn over every four weeks, i.e. every four weeks the total amount of the fund should be replenished. A balance in excess of four weeks could indicate extra funds that should be deposited with the Treasurer and documentation processed to decrease the fund.

10. Establishing a Fund in the Financial Records


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Upon receipt of a completed and approved Petty Cash Form, Accounts Payable will establish a vendor file with the custodian as the payee, with “Petty Cash” written underneath the name. All petty cash funds should be paid from this vendor file and should not be included with other payments to this employee.


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EXHIBIT A.1

General/Program Petty Cash Custodian Form Name (please print): ________________________________________________________ DM Number: _________________ Designation: ___________________________________ Phone: ___________________ Amount: _____________

I acknowledge that I have received the amount noted above in petty cash and am designated as the Petty Cash Custodian for Duyog Marawi General Petty Cash. I also acknowledge that I have read and understand the Petty Cash Policy provided separately.

Signature: ________________________________________________________________ Date: ___________ Noted by: Rev. Fr. Gary Alvarado, C.Ss.R. President


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J. MANAGEMENT OF OPERATING CASH ON HAND

1. General Information

a. Operating Cash on Hand (OCH) — Duyog Marawi may set a cash fund used to support program activities for efficiency and effectiveness of its cash management and for the achievement of the mission.

b. OCH Requests – must be prepared by the Team Cashier,

verified by the Unit Head or Coordinator, and approved by the Department Head. The request for check must be made by the Department Head whose name must be the payee of the check.

c. OCH Custodian — The Team Cashier serves as the custodian of the OCH. Upon encashment, Department Heads will turnover cash to the Team Cashier. Upon receipt of the OCH, custodians are asked to sign an Acknowledgment Receipt dated on the day the OCH was released.

d. OCH Balance - OCH balance must not be more than TWO WEEKS of a program’s monthly budget.

e. OCH Allowables – OCH shall only cover travel expenses consisting of the approved budget for Transportation, Meals, and if necessary, an emergency or contingency fund of P3,000 (see Memo 3-02 Guidelines for Safety and Wellness)

f. Account code — are alphanumeric or numeric codes for the

allowable expenses using for proper budgeting and

accounting. Team Cashiers are asked to always use account

codes in all transactions.

g. Documentation and support of all financial transaction —original invoices and receipts that support financial transactions. In ambiguous situations, auditable decisions are documented in memos to the files.

2. Cash Receipts


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a. The Team Cashier – acting as OCH Custodian - enters every cash receipt into the OCH Ledger on the day of turnover from the Department Head.

b. The Team Cashier will do a cash count in front of its

Department Head and General Cashier to determine actual amount of the cash turned over. The cash count sheet shall be signed by the three parties, and to be filed by the Department Head as attachment to the AR.

c. An Acknowledgement Receipt accomplished in two copies are signed by both parties and duly witnessed by the Program Coordinator. One copy will remain with the Team Cashier and attached to the OCH Ledger. The other is with the General Cashier and attached to the Check Voucher.

d. The Team Cashier will then enter the transaction in the OCH Ledger. In column A, enter the date of receipt of cash using the mm/dd/yyyy format. In Column B, the Corresponding Request Voucher Number, in Column C, AR Numbers, and in Column D, enter the amount under “Cash Balances/ Replenishments.”

3. Disbursements

a. For Direct Payments

a.1 The Team Cashier is required to enter every expense transaction into the OCH Ledger on the day of the transaction.

a.2 All transactions must use the Account Codes defined in this guidelines.

a.3 Obtain an invoice or receipt from the vendor, supplier, or

person who receives the cash unless the amount is covered by the Exemption Policy.

a.4 In case the person or the vendor does not have their own

invoice or receipt, use the DM AR which functions as a substitute invoice. The AR must be signed and dated by the vendor or the person receiving cash.


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a.5 Prepare a Cash Voucher, ask the authorizing official (Coordinator) to approve it, sign and date the form and attach the OR or AR.

Cash Vouchers must be coded as follows:

Name of Fund Source – Month of Operation – Chronological Order

o Example: DM SM 02 – 003; DM CRS 01 – 005

Enter the amount of the disbursement into the OCH Ledger by making the following entries:

Column A under Date – enter the date of cash disbursement in the mm/dd/yyyy format.

Column B – enter the Cash Voucher Number as the “Voucher / Ref No.”

Column C – enter the Expense A/C in – “Account/ Sub – Account Codes.”

Column D – enter the full name of the person/vendor to whom you disbursed cash. The name in this column will match the name as stated in the Cash Disbursement Slip.

Column E – enter the description of the disbursement. State (1) that the transaction is a cash disbursement; (2) the name of the person receiving the cash; and, (3) the Cash Disbursement Slip number. All three components in the description are essential for the reporting office to better understand the transaction.

Column F – enter the disbursed amount into Column F – “Opening Balances/ Replenishments.”

4. For Cash Advances

a. All advances to employees and vendors must be supported by required forms.

b. Short-term advances to employees are supported a Request for Cash Payment.

c. Vendor/Supplier advances are supported by a Request for Cash Payment, a Purchase Order, a Supplier’s Contract detailing the advance requirement, and a Supplier


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Acknowledgement Form signed by the vendor acknowledging receipt of the advance.

d. Travel advances to staff are supported by a Travel Advance Request Form.

e. Recording a Cash Advance

When all required documents are submitted, a Cash Voucher shall be prepared with required signatures and dated on the day of the transaction. Attach to the Cash Voucher all the required documents.

Release the cash to the Requesting Party (RP).

Enter the amount in the OCH Ledger by making the following entries:

In column A (date) log the date using the mm/dd/yyyy format.

In column B (Reference Number) Enter the sequential Cash Voucher number.

In column C (Account Codes), enter the appropriate Account Code.

In column D (Requesting Party), write the name of the person/supplier to whom you advance the cash.

In column E (Particulars), write the description of the disbursement as “Cash Advance,” the name of the vendor or employee and the reason for the advance.

In column F (Employee and Vendor Advance- DEBIT” column), write the amount.

f. Recording of Liquidations

The OCH Custodian must ensure all advances are liquidated according to Duyog Marawi Policy Memo 3-01 by submitting required support documentation within required timeframes. All liquidation reports must be checked by the Bookkeeper, noted by the Finance Officer and Approved the Treasurer.

Upon approval, bookkeeper will credit the total amount of the advance to the Account Code from which it was taken and debit all expenses to the appropriate account codes and enter a


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transaction description that connects the liquidation to the original advance.

Cashier will return residual cash to the safe with an AR.

Attach support documents and file by reference number.

5. Cash Counts a. Daily Cash Count using the Duyog Marawi Cash Count Sheet

must be accomplished before closing the cash box and putting it inside the safe/steel cabinet.

b. The Financial Officer may conduct a random Cash Count at any time of the day provided that it is done in the presence of the OCH Custodian.

c. The Director, Comptroller, and Audit Teams may also conduct surprise cash counts provided that it is done in the presence of the OCH Custodian.

d. For activity budgets, residual cash must be turned over to the General Cashier on the day the activity is over, not on the submission of the Liquidation Report. An AR will be released which will be used on the liquidation summary.

NOTHING FOLLOWS IN THIS SECTION.


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K. Filing, Storage and Access to Financial Documents

1. Filing of financial documents shall be the responsibility of

the Finance Unit. All transactions must be documented and

properly approved.

2. Access to the financial documents including hard copies

and digital files is restricted to designated staff during the

hours of operation. However, our freedom of information

policy allows us to open our financial books to other

stakeholders after approval of request letter signed by the

President.

3. Filing cabinets are kept in secured storage areas and locked

during non-operating hours, in the Finance Office and in the

designated room in the second floor of the building.

4. Finance Binders will be used for all financial records with

proper cataloguing.

5. Financial files are retained for a minimum of three years after

program closure, after which they maybe stored in clouds

(digital) or shredded (hard copies).

6. The OCH cash custodian ensures documentation for all

transactions.

7. The Pay to Cash shall not be allowed in all Check Requests.

All vouchers, receipts, and other pertinent documents must

show the name of the person receiving or making payment.

8. All documents must have the signature of the person who pay

or who receive cash or check.

9. All documents are dated appropriately on the actual day of the

transaction. Pre-dating or post-dating of financial documents

are strictly not allowed.

10. Each OCH Ledger is filed separately. All transactions in

the OCH Ledger have a corresponding cash receipt or cash

disbursement with documentation support.


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L. POLICIES ON OFFICE SUPPLIES

1. Office supplies, in this policy, only refers to consumable items

or products regularly used in the office in the fulfillment of roles

and responsibilities.

1.1 Consumable items necessary for non-regular

activities, such as for workshops and trainings have to be

included in the activity Budget Request.

1.2 Items like furniture, equipment, food and beverage,

janitorial items, computer supplies and accessories, graphic

arts supplies, communication equipment and supplies, DO

NOT FALL IN THIS POLICY.

2. Procurement and purchasing of office supplies is

centralized and managed by the Administrative Department.

The Administrative Assistant is task to be custodian of office

supplies.

3. A stock of basic office supplies, each with an item code,

shall be kept at DMEX Archive and Stock Room. Every

month, the Administrative Assistant may request using a PR for

replenishment of consumed office supplies.

4. Request for Supplies Form must be filled up by the Unit Head

or Coordinator every two weeks. It will be approved by the

Department Head and received by the Administrative Assistant.

5. Release of Supplies will coincide with releases of OCH, and

will be received using a Material Acknowledgment Form.

6. The cost of office supplies is considered an administrative

cost. All other items will be charged as program cost.


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M. ALLOWABLE COSTS FOR REGULAR EXPENSE ITEMS

Cost Item Community Work Philippine Peso

Representation or Out of town engagements Philippine Peso

Lunch 85 200

Snacks 32.50 per snack 100 per snack

Rental of Van 3000 5000

Rental of L300 2000 4000

Rental of Multicab 1000 1500

Consultant and Resource Persons

1000/day per person Not applicable

Sound System Free 2000

Projector Free 5000

RYC Conference Room Free 500/day

St. Alphonsus Free 1000/day

Nothing follows…………………


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N. Financial Accountability and Transparency Policy Accountability, transparency and openness are essential in creating a culture of dialogue and long-lasting peace. Trust building with our community partners and stakeholders require us to be transparent about our financial status and operations. As such, Duyog Marawi ensures that we are fully accountable to our community of stakeholders for our actions and the manner in which these actions are transparent to the public. Our policies and procedures incorporate Caritas Accountability Policy, and the Core Humanitarian Standards: A. Management Standard on Accountability "The good administration of your dioceses requires your presence. To make your message credible, see to it that your dioceses become models in the conduct of personnel, in transparency and good financial management. Do not hesitate to seek help from experts in auditing, so as to give example to the faithful and to society at large.” (Africae Munus, 104 [2011]) 1. Financial Leadership: Duyog Marawi management prioritizes efficient financial management and encourage s everyone in the organization to do the same. Each unit will undergo an annual review of the Financial Systems and Policy to ensure that everyone is acquainted with the processes and policies. 2. Project Management: Duyog Marawi ensures that, via signed project contracts, all projects are in line with our vision and mission and are carried out in accordance with these Management Standards and other appropriate technical standards. 3. Financial Planning: Duyog Marawi translates strategic objectives into multi-annual plans that are drawn up in order to achieve these objectives. Within this framework, the annual budgets and short-term cash flow projections are approved before the start of their respective periods. 4. Financial Manual: The accounting policies used by Duyog Marawi comply with national legislation, and preferably the NASSA Accounting Standards, and are described in a financial policies and procedures manual that is accessible to all staff, and upon request to partners. 5. Procurement Policy: Duyog Marawi follows and appropriates the NASSA written procurement policy describing the approved procedure and supervision to oversee the tendering and purchasing process, and apply this policy.


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7. Assets Management: Based on the stewardship principle, Duyog Marawi adopts proper procedures to guarantee the existence, maintenance and safety of all capital assets, such as buildings, vehicle fleet and information technology equipment. This is managed by the Fixed Assets Committee composed of the President, the Finance Manager, and the Procurement Officer. 8. Auditing: Duyog Marawi submits itself to an annual audit by an external auditor, and random audit by donor representatives. The Management Letter from the Auditor shall be distributed to all members of the Board of Trustees. 9. Management Standard Stakeholder Involvement "The Church provides a service of great charity by protecting the real needs of the beneficiary. Defending the rights of the needy and those who have no voice, and in the name of respect and solidarity that they deserve, she asks that ‘international agencies and non-governmental organisations commit themselves to complete transparency’ in their work”. (Africae Munus, 87 [2011] – Caritas in Veritate, 47 [2009]) B. Transparency and Accountability:

Duyog Marawi has a clear and transparent methodology for communicating with all stakeholders through its website, press releases, and freedom of information practice where staff and stakeholders have access to our financial records.

1. Community-based and Participatory Needs Assessments: Duyog Marawi’s promote active participation of beneficiaries with a view to helping people develop and realise their full potential so that they can control and effectively use their local resources to meet their own needs. Thus the BENESELF Framework (participatory beneficiary selection framework) uses any of the following processes whenever is applicable: Social Preparation and Rapid Needs Protocols; Participatory Rural Appraisal (PRA), or Participatory Risk Assessment and Planning (PRAP) 2. Programme Planning and Implementation: Duyog Marawi promotes active participation of beneficiaries in all different aspects of project planning, implementation, monitoring, evaluation, learning, and celebration. 3. Monitoring and Evaluation: Duyog Marawi ensures that continuous monitoring and evaluation take place by tracking the process and progress of pre-defined statistical and qualitative data with continuous assessment over time, thus providing the necessary information to define improvement of capacity development, programme design and effectiveness. 4. Organisational Review:


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Duyog Marawi ensures that organizational reviews take place at least every year, which assess the organization’s ability and accuracy in achieving its vision and mission. 5. Information Disclosure Policy:

Duyog Marawi is committed to make available to the public information about all units and their programmes and operations and consider public access to information a key component of effective participation of all stakeholders and, most of all, of their beneficiaries. Certified True and Correct March 15, 2019 Reynaldo Barnido Executive Director