Administrative Responsibilities

and Accountability
‫مسؤلیت های اداری و حسابدهی‬

‫اسماعیل خان‬
 Presentation Outline
‫مؤضوع مورد ب حث‬
Introduction and Overview
‫معرفی و بازدید‬
Record-keeping Best Practices
‫تجارب خوب نگهدارسوابق‬
 Financial Management ‫لی‬33‫مدیریتما‬
 Internal Audit ‫خلی‬3‫فتیشدا‬333‫ت‬
 Human Resources Management
‫مدیریت قوای بشری‬
 Environmental Health and Safety ‫حت‬33‫محیط و ص‬

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 Introduction and Overview
‫مع رفیو ب از د ی د‬

Objective‫اهداف‬
To understand and support each other’s roles
in order to ensure effective governance.
‫برای درک نمودن مسؤلیت های هر یک برای رسیدن به هدف به‬
‫شکل مؤثر‬
To promote awareness of the tools that are
available to help you fulfill your administrative
roles.
‫بخاطر تقویت آگاهی استفاده از وسایط اداری برای تکمیل وظیفه‬

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 Background‫س وانح‬

 Director’s concerns list

 Deputy Director’s objectives
 Departmental objectives
 Similar objectives in various groups
 Review with Audit Committee of common
observations in audits

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  Chain of Accountability
Community Board of Governors Government

General Director

Deputy Director

Manager

Officer

Researchers Researchers

Administrators
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 General Director, Deputy Director, Manager, Officer
and Administrators’ Roles in Administration

Responsible for exercising “governance” over a

unit of the Organization
Accountable and responsible for meeting set
objectives.
Are able to say: “I have exercised effective
administration and oversight of my Unit(s), and
I am achieving my goals in an ethical manner.”
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 What is Governance?
A Management Perspective (Cont’d)

 Governance is the system by which business is

directed and controlled
 Governance structure specifies the distribution
of rights and responsibilities among different
participants in the organization, such as;
 The board,
 Managers,
 Shareholders,
 Other stakeholders
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 What is Governance?
A Management Perspective (Cont’d)

 Governance spell out the rules and

procedures for making decisions on business
affairs.
 It also provides:
– structure through which the company objectives
are set
– the means of attaining those objectives
– and monitoring performance.

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 What is Governance?
A Management Perspective (Cont’d)

“Governance is about promoting fairness,

transparency, and accountability.”

- J. Wolfensohn, president of the World bank, as quoted by an

article in Financial Times, June 21, 1999.

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 Key Administrative Activities
for Your Unit (Table of Key Controls)
Properly Designed Committees
Human Resources
Strategy
Codes of Conduct, Conflicts of Interest, and Ethics
Environment, Health and Safety
Financial Management
Research
Communication
Information Technology

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 Financial Management

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 Topics for Discussion

1. Accounting/Finance Department Function

2. Why is Financial Management Important?
3. Your Role in Financial Management
4. Scope of Your Responsibility
5. Your Primary Financial Management Objectives
6. Key Control Activities for your Unit
7. Tools for Success
8. Key Control Activities (within Accounting Department)

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 Accounting/Finance
Department Function
The Accounting Department is responsible
for recording and reporting information
received on the financial activities of any
organization’s units
Preparation and management of the annual
operating and development budget.
Planning and liaison with government on
physical resources and financial matters.

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 Why is Financial
Management Important?

Fiduciary responsibility‫مانتی‬3‫ا‬
Moral obligation
It’s in your best interest
Reputation
Autonomy  Accountability

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 Your Role in
Financial Management
You are responsible for your unit’s financial operations
and internal controls.
Revenue management
Expenditure management
(salary and non-salary)

You have authority over resource allocation, spending,

and revenue-generating decisions.

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 Scope of Your Responsibility

All fund types within your Departmental authority:

Operating Funds
Other Unrestricted Funds
- Self-financing & special purpose (typically with limited life)
- Unrestricted donations
Restricted Fund
- Restricted donations
- Foreign aid

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 Your Primary Financial
Management Responsibilities (cont'd)

Loyalty to policies and procedures

Legitimate, appropriate, and reasonable use of resources

No deficits

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 Key Control Activities for
Your Unit
Organization  Appropriate separation of duties.
Structure  Documented definition and delegation of duties.
 Ensure that the scope and responsibilities of all
employees are clearly defined.

Operating  Budget approved at appropriate levels.

Budget  Documentation of methods and assumptions.
 Adequate supporting documentation for budget
transfers made during the year.

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 Key Control Activities for
Your Unit (cont'd)

Financial  Regular review of all funds to ensure proper

Monitoring – structure, closure of inactive funds, etc.
Fund  List of funds within your Unit (main organization
Structure code) is updated and available to all personnel
in the Unit with financial management
responsibilities.
 Purpose and scope of all funds should be
understood and documented.

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 Key Control Activities
Summary

Your signature matters! Do not sign anything you do

not understand and/or agree with.
What your signature means:
– transactions are: lawful, appropriate, and properly authorized.

Responsibility can be delegated in certain

circumstances, but you are ultimately responsible.

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 Tools for Success

Budgets.

Financial Information System (FIS) specialists at the

departmental level.

Preparation of monthly financial statements:

– Summary of all funds under your authority;
– detailed transactions for a specific fund; and
– detailed payroll and salary expenses information for a
fund.

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 Key Control Activities

Accounting Department
Financial policies and procedures
Overall planning and budgeting
Expenditures
Banking and bank reconciliations
Monitoring and approvals
System development and maintenance
Reporting
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 Internal Audit

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 Internal Audit’s Role

We report to Audit Committee of the Board.

We corroborate whatever internal controls

exist and are effective.

We make recommendations with respect to

policy and internal controls.

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 Our View

We believe that everyone wants to

do the right thing, and that everyone
believes they are doing
the right thing.

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 Human Resources

1. Department Function

2. Your Role in H.R. Governance

3. H.R. Governance Framework

4. Conflict of Interest

5. Harassment

6. Key H.R. Control Activities

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 Key H.R. Control Activities

Management of hiring process.

Management of compensation.
Performance management process. 
Ongoing training and development of staff.
Management of health and safety/working conditions.
Review of hiring, appointment form, payroll and benefits
information.
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 Environmental
Health and Safety

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 Internal Responsibility Systems

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Questions?