ADHA Human Resource Policy Manual
This Human Resources Policy Manual is provided as a central reference for all managers,
supervisors and employees and applies to staff across all locations where the ADHA
Organization carries out its work.
The specific policies that follow promote the philosophy Action on Development and
Humanitarian Aid Organization (ADHA) with regard to standards of excellence; terms of
employment; employee development; and employee services.
It may be necessary to change these policies from time to time to reflect changes in the
workforce, employment trends and Sudan Human Resource National regulation. However, any
changes in policy will be consistent with the Organization’s approach to:
- Employing talented individuals whose creativity and imagination will support and
contribute to achieving the Action on Development and Humanitarian Aid
Organization’s ADHA objectives; - Communicating Organization standards and expectations in all aspects of employment
including performance; - Valuing diversity, and assure equal employment opportunity and a workplace where
relationships are based on mutual respect; - Treating all staff, workers, contractors and customers in a professional, non discriminatory manner;
- providing safe, effective working conditions, and;
- providing competitive terms and conditions in our workplace market
Any Policy changes will be fully consulted on and communicated to all staff through normal
communication channels. This Policy Manual will also be updated as necessary.
This Policy Manual should be read in conjunction with the Organization Staff Handbook.
Procurement policy
Introduction
This Guidelines outlines Action on Development and Humanitarian Aid Organization’s policy and procedures for all procurement activities. The guidelines develop the minimum required standards for all procurement activity, ADHA Organization Managers should have current printed and electronic copies of the manual. The all-Procurement Department staff such as Heads of Office, Procurement Officers and Finance Managers should also have copies and are encouraged to distribute the manual to ensure staffs are familiar with its contents. All relevant staff must be trained in the procedures contained in this manual.
Procurement Principles:
- Fair Competition
ADHA Organization treat all bidders with fairness and ensure that we are given the same level of information when preparing quotations or tenders. - Conflict of Interest
Situations of conflict of interest with the business of the ADHA Organization declared to the Organization in accordance with the code of conduct of the Organization. - Cost-effectiveness
Quotations and tenders in ADHA Organization evaluate not only on competitiveness in pricing but also factors such as the quality of the products/services and track records of the bidders. - Transparency
To ensure transparency, ADHA Organization provide all the necessary information to facilitate submission of appropriate and competitive tenders. - Public Accountability
ADHA Organization hold accountable to the Leisure and Cultural Services Department and the public for any procurement involving the use of the public funds.
Roles and Responsibilities / Segregation of Duties:
Segregation of duties is defined as the division of tasks and responsibilities such that no one person controls a process from beginning to end and that transactions are reviewed independently at various points during the process to prevent errors, discrepancies or fraud. Individuals assigned to the various tasks in the procurement process should be independent of each other both in function and relationship.
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ADHA
Procurement Policy and Procedure Guidelines
To ensure an appropriate segregation of duties in the procurement cycle, the following roles are necessary:
The department requiring goods or services originates a request to procure a good or service. The management of the department provides pre-approval to purchase based on delegated authority.
The Procurement Department is responsible for the establishment of ADHA Organization standardized operating procedures that:
- Locate sources of supply consistent with ADHA Organization and donor specifications and regulations.
- Avoid the purchase of unnecessary items.
- Meet budgetary constraints and requests of programs.
Procurement is also responsible for the selection of suppliers. For specialized or technical purchases, the appropriately qualified program staff should be consulted.
Based on a fully approved Purchase Requisition (PR) the Procurement Department may: - Initiate, conduct, and conclude negotiations for the purchase of program goods and services.
- Commit ADHA Organization for the purchase of goods and services subject to ADHA Organization Policies.
In the course of its duties, the Procurement Department has a responsibility to: - Recommend changes in quality, quantity, or type of material requisitioned and suggest suitable alternatives if it is in the best interests of ADHA Organization.
- Develop and support standard specifications and processes for purchase and contracting of goods and services to provide improved service, quality pricing, and reduce time and administrative costs.
- Maintain adequate documentation of purchase transactions and procurement contracts for archival and audit purposes.
- Ensure that purchase orders and contracts are subject to appropriate reviews and approvals, and contain all necessary information, terms and conditions, and signatures to adequately protect ADHA Organization and comply with applicable ADHA Organization and donor policies and regulations.
- Provide reports to effectively monitor and manage purchasing performance.
The procurement department has no authority to approve purchases.
The Procurement department may only return for correction, documentation for the following (but not limited to) reasons: insufficient information, ineligible goods or service, not feasible, or in violation of donor specifications.
Action on Development and
Humanitarian Aid Organization
Strategic Plan
2022 – 2025
Introduction:
The Action on Development and Humanitarian Aid ADHA Organization strategic plan, 2022 – 2025 which follows is the result of hard work and many meetings and drafts by the Strategic Planning Committee and the input and guidance of the Director General of the organization. The process began on April 2022 when the Strategic Planning Committee formed the technical committee to oversee the process.
The Executive Committee and Strategic Planning Committee, decided to seek the services of a consultant to guide the Strategic Planning process and involve the whole Board of Directors at a planning. In April 2022 the Executive Committee and Strategic Planning Committee met with Organization Consultant Mr. John Keliopa Ramadan for preparation of strategic plan for the organization.
Executive Summary
First, I would like to thank the Strategic Plan Committee members for their commitment to this planning process, for their patience and good humor, and for their fortitude in seeing it through to the end. Thanks also to members of the Action on Development and Humanitarian Aid ADHA organization Board of Directors who participated in the facilitated strategic planning
The Strategic Planning Committee included:
- Mr. Mahgoub Adam Khatir Sebiel
- Dr. Hawa Omer Daw-Albeit Mohamed
- Mrs. Alaa Ahamed Abdalrasiq Kojalai
Strategic planning keeps an organization on track over time, and allows the organization to respond to change while remaining faithful to their mission and vision. The process itself may have as much value to the organization as the final plan, since so much can be learned from surveying both the position of the organization and the state of the environment in which the organization operates.
The opportunity to step back and scrutinize, evaluate, consider and question our activities is crucial, and not afforded by the daily pace of the organization. As an organization that represents the interests of more than 50-member law relies heavily on the voluntary participation of its members to achieve its mission and vision and to determent its goal.
As its philosophy and as community orientation, Action on Development and
Humanitarian Aid ADHA Organization will completely focus in its operation on the following:
- Institutional Capacity Building:
- Community Participation:
- Sustainability:
- Accountability:
- Local Partner Relations:
Organization Background
Action on Development and Humanitarian Aid ADHA is a National Non-government Organization registered in Sudan Humanitarian Aid Commission under the registration Number T.No.9159. and the Organization is also registered in United State of America and United Kingdom under the registration number 85-3904989 and has 501c3 status
Philosophy of Action on Development and Humanitarian Aid (ADHA) Org.
Local non-governmental organizations are increasingly important elements of Sudan civil society. They have been a vital part of the post-conflict development of Sudan through their contribution in sustaining peace, recovery and development. In addition to capacity building of community actors, natural resources management, increase access to basic services and providing assets of livelihoods. With stronger organizational structures, administrative systems, and project management skills, we in Action on Development and Humanitarian Aid ADHA as Sudanese NGOs will be able to carry out the long-term development goals that are needed.
The approach used in this document is based on the assumption that reaching global sustainable development goals implies that people become actors of their own development. This document, therefore, is based upon a set of common capacity building principles adopted by Action on Development and Humanitarian Aid organization ADHA. - Institutional Capacity Building:
Capacity-building activities conducted by Action on Development and
Humanitarian Aid ADHA organization should be designed as much as possible to strengthen the overall organization. Trainings should not be limited to one or two individuals, and more support should be given to skills sharing among staff members. - Community Participation:
Action on Development and Humanitarian Aid ADHA organization must sustain and develop strong ties to the all community-based organizations, lines ministries and collaborators in Khartoum, and other states. The voice of our partners must be heard and considered as Action on Development and Humanitarian Aid capacity to work in the community developed. They should be considered as key stakeholders and should help guide the direction of Action on Development and Humanitarian Aid organization. - Sustainability:
Capacity-building activities must be based on locally sustainable practices. Action on Development and Humanitarian Aid should work toward the organizational, technical, and financial sustainability of projects, promotion of community building and grassroots participation. - Accountability:
Clear agreements about administratively, financial and programmatic accountability must be a common rule between Action on Development and
Humanitarian Aid Organization and all its stakeholders including communities, donors, partners and government institutions. When developing the capacity of Action on Development and Humanitarian Aid, lines of communications must remain open and clear.
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ADHA
Strategic Plan 2022-2025 - Local Partner Relations:
Action on Development and Humanitarian Aid Organization ADHA is in favor of increased formal and informal information sharing among partners. Despite internal constraints, Action on Development and Humanitarian Aid ADHA Organization must remain flexible and listen to the priorities of all partners, and not only to follow donor-driven commands. Action on Development and
Humanitarian Aid is supporting its partners and respects the diversity of its members and target constituencies.
Based upon the above set of principles, Action on Development and Humanitarian Aid ADHA Organization has developed the strategic plan for the period 2022 to 2025 to provide mainframe and guidance to programs. In addition to, overall operational themes to govern organizational evolution
Action on Development and
Humanitarian Aid
Organization
Financial Policies & Procedures
For the year 2024
Finance Department Mission
The mission of the Finance Department Action on Development and Humanitarian Aid
Organization is to deliver timely and accurate financial reporting and provide proper
oversight of all expenditures and revenue collections in order to successfully support the
operations of the Action on Development and Humanitarian Aid Organization. The
Finance Department principally assists the organization’s various departments, boards and
committees by planning, organizing, and directing the organization’s financial activities in
conformance with all applicable National, state, and local laws as well as the standards set
forth by the Government Accounting Standards Board (GASB) and Generally Accepted
Accounting Principles (GAAP)
1.0 Purpose of Finance Policy:
The finance policy and procedural guidelines contained in this handbook are designed to:
- Protect the assets of Action on Development and Humanitarian Aid ADHA
Organization. - Ensure the maintenance of accurate records of Action on Development and
Humanitarian Aid ADHA Organization ’s financial activities. - Provide a framework of operating standards and behavioral expectations.
- Ensure compliance with National, State, and local legal and reporting requirements.
Exceptions to written policies may only be made with the prior approval of the
Finance Committee or the Board of Directors. Changes or amendments to these
policies may be approved by the Board of Directors at any time. A complete review
of the policies shall be conducted every two years by the Finance Committee or other
Board designee.
All personnel with financial responsibilities are expected to be familiar with and
operate within the parameters of these policies and guidelines.
2.0 Roles
Treasurer and Finance Committee.
The Board Treasurer chairs the Finance Committee, which is composed of members
designated by the Board of Directors. The Finance Committee has whatever authority as
may be designated by the Board of Directors, including: - Choosing the auditor.
- Performing regular, in-depth reviews of the organization’s financial activity.
- Overseeing the development of the annual budget.
- Determining the allocation of investment deposits (if any).
Executive Director
The Executive Director has the responsibility for administering these policies and ensuring
compliance with procedures that have been approved by the Board of Directors. The
Executive Director has whatever authority as may be designated by the Board of Directors,
including: - Making spending decisions within the parameters of the approved budget.
- Employing and terminating personnel.
- Determining wage levels
- Creating and amending operating procedures and controls
- Making decisions regarding the duties and accountabilities of personnel and the
delegation of decision-making authority - Entering into contractual agreements within board designated parameters.
Policies and procedures which are not specifically addressed by this document may be
determined by the Executive Director when the financial impact is not over $1000 for any
fiscal year. The Board of Directors must approve any unaddressed policy or procedure with
an impact of over $1000.
3.0 General accounting policies
The accounting system follows general accepted accounting policies (GAAP).
Financial statements are prepared using the accrual (or cash) basis of accounting.
The fiscal year is July 1 through June 30.
4.0 Administration
Financial duties and responsibilities are separated so that no one employee has sole
control over cash receipts, disbursements, payroll, reconciliation of bank accounts, or
any critical accounting function.
The staff accountant has primary responsibility for designing and maintaining the
accounting system. Bookkeeping support may be provided by other staff as designated.
The accounting records are updated regularly and subject to the oversight of the
executive director or board of directors or its designate on at least a monthly basis.
A filing system accessible to the Executive Director is maintained for all financial
records. This filing system may be electronic or paper, or both.
Professional financial service providers are reviewed annually. For 2022 these are: - Accounting software: [QuickBooks]
- Payroll services: [Not Available]
- Banking: [Not Available]
- Auditors: [Not Available]
5.0 Budgets
The annual budget for the fiscal year is prepared by the Finance Committee or
Executive Director working closely with the appropriate staff.
The board of Directors approves the budget annually, prior to the beginning of the
fiscal year if possible.
The budget is compared to the monthly financial statements in order to monitor the
actual results.
The budget is reviewed mid-year and adjusted as necessary to reflect changing
conditions. The Board of Directors approves proposed changes in the budget which
exceed $1000.00 or 50% of the line item, whichever is greater.
6.0 Financial Statements
Monthly financial statements are completed and presented to the Finance Committee
within 30 days of the close of the period.
A financial overview and Profit & Loss Statement through the end of the previous
month are provided to the Board of Directors at each Board meeting.
7.0 Audit
An annual audit is conducted by an independent Certified Public Accountant
CPA after the close of each fiscal year. The audit covers the fiscal year of July
1st through June 30th.
The Treasurer, the Executive Director and the Accountant are involved in the
annual audit/review. Presentation to the Board of the audit is done by the auditing
firm with assistance from the Treasurer and accountant.
Copies of the annual audit are provided to funders in accordance with agreements
in effect.
8.0 Banking
General
The Executive Director chooses a financial institution which provides the most
appropriate services for the lowest cost. The location of the financial institution is
taken into account.
Separate bank accounts are maintained for operating expenses, payroll expenses,
and savings. No more than $100,000 shall be on deposit at any one financial
institution in order to not exceed insurance limits.
The operating account maintains sufficient funds to meet all anticipated
expenditures. Generally, a balance between $5,000 and $50,000 is sufficient.
The payroll account maintains only enough funds to cover the monthly payroll
expense. Necessary funds are transferred from the operating account to the payroll
account just prior to payday.
The savings account is used to replenish the operating account when
necessary and to receive excess funds from the operating account
when available.
Deposits
Whenever possible, persons receiving funds are other than the person tabulating
and preparing the deposits. Also, the person tabulating and preparing the deposits
should be other than the person recording the deposits.
In general, deposits are made weekly. Amounts greater than $5,000 are deposited
by the next business day. Amounts less than $250 may remain undeposited.
All funds are deposited in an assigned financial institution, with the exception of
petty cash (see 9.0 Petty Cash). The deposit receipt is attached to the Deposit
Record.
Check Signing
The Board of Director appoints the check signers. Usually these are the Treasurer,
the Executive Director, and a Program Manager. The check signer(s) must not
be the person who writes checks or who does the bookkeeping.
Blank checks are never signed in advance.
9.0 Petty Cash
A petty cash account is kept at the discretion of the Executive Director. Petty cash
is used only when it is necessary to pay for goods or services by someone who
cannot take a check, and to provide an adequate amount of change at fund-raising
events where cash is accepted. A requisition form is completed for each transaction
and a receipt acquired upon payment.
Petty cash disbursements are limited to $100.00.
Total petty cash funds do not exceed $200.00, except where more funds are needed
for change at fundraising events. When funds drop below $50.00, the Executive
Director may replenish the account by completing a requisition form for a check
written to ADHA. Alternatively, petty cash may be replenished by depositing some
cash into the petty cash account that would otherwise be deposited into the ADHA
bank account. Full documentation for this deposit should be retained.
Petty cash can be disbursed only with the approval of the Executive Director (ED).
Petty cash requisitions are reviewed and coded by the accountant. Actual funds are
managed and kept in a locked, fire-resistant box by the accounting assistant.
The petty cash account is reconciled by the accountant prior to replenishment and
at least monthly.
10.0 Disbursements
Whenever possible, separate persons are responsible for coding, preparing, and
authorizing disbursements.
Invoices are paid in a timely manner, generally weekly, and before late penalty
charges apply.
Attempts are made to issue checks for client assistance and employee advances as
soon as practical, although advance notice of at least two business days is
recommended.
Two check signers are required for checks greater than $500.
No checks may be written to “cash” or “bearer.”
11.0 Reimbursements
A requisition form is prepared and approved when requesting personal
reimbursement for the organization expenses. Relevant invoices and receipts are
attached.
12.0 Accounts Receivable
Invoices for grants receivable are to be sent out, either by email or mail, as soon as
practical in accordance with the terms of the grant agreement or contract. A copy
of each invoice is be kept in the appropriate grant archive A/R file with a notation
of the date it was sent. When payment is deposited, a copy of the check stub is
ADHA 8 Financial Policy and Procedure
attached to the invoice, which is then notated with the date paid and marked
“POSTED.”
Invoices for other accounts receivable are kept in a general archive A/R file. When
payment is deposited, these invoices are marked “POSTED” and transferred to an
A/R received file.
13.0 Account Reconciliations
Bank reconciliations are to be done monthly. Bank statements are reconciled by
someone other than the check signer or writer.
Other balance sheet accounts are reconciled at least quarterly.
14.0 Large Purchases
Purchases greater than $(identify a dollar value) are approved by the
Executive Director.
Purchases greater than $(identify a dollar value) are approved by the Board
of Directors.
Generally, ADHA seeks three quotations for purchases greater than $(identify
a dollar value) where at least three suppliers are available for that service or
product.
15.0 Conflict of Interest
Purchases of goods or services are not made from any employee or director of the
ADHA organization. Members of the Board of Directors declare any conflict of
interest with regard to financial terms.
Purchase of personal items for employees or directors is not made.
16.0 Capital Expenditures
Tangible assets exceeding $1000 and expected to last longer than a year are
classified as capital assets and included in an inventory record. The capital assets
inventory record contains descriptions, serial numbers, dates of purchase or receipt,
valuations, dates of valuation and item locations.
A depreciation schedule is prepared annually by the auditing firm.
17.0 Donations
Donated capital assets are recorded at fair market value if it can be
reasonably estimated. The nature and amount of the donated capital assets is
disclosed.
The value of donated materials and services is recorded at a reasonable estimate.
The value does not exceed the value at which the organization could have purchased
those materials and services.
18.0 Payroll
All personnel salary, wage and allowance rates are authorized by the Executive
Director or the Board of Directors. All changes in employment are likewise
authorized by the Executive Director or the Board of Directors.
Employees are paid on a monthly basis. Payments to staff for salary advances,
bonuses, and translations outside of normal hours are processed as part of wages.
All employees (hourly and salaried) are responsible for submitting complete time
sheets on a weekly basis, with final time sheets due on each employee’s last
working day of the month. All time sheets must be signed and dated by employees
and their supervisors. [Computerized time sheets are used for efficiency and
accuracy.] Incomplete time sheets are returned to employees for correction.
Personnel records are kept at the organization for all current staff.
19.0 Benefits
(See the Employee Handbook for the full policy regarding employee benefits.)
Regular employees working at least 40 hours per week are entitled to benefits after
a 90-day introductory period.
Insurance benefits enrollment begins the first of the month following the end
of the introductory period. Insurance benefits available include medical,
vision, dental, life and AD&D insurance. Dental, life insurance premiums are
paid in full by ADHA for all eligible employees. Medical and vision insurance
premiums are paid in part by ADHA, subject to the terms of our contracts
with the insurance provider. For all types of insurance, the premiums for
spouses and dependents are paid by the employee.
Other employee benefits include Paid Time Off (PTO), holidays, a retirement
plan, family leave and bereavement time.
20.0 Investments
The investment objectives of organization, in order of importance, are the
safety of principal, liquidity, and a competitive rate of return. Investment
restrictions may, at the discretion of the Board of Directors, include such issues
as quality, diversification requirements, or social issues.
The Finance Committee has primary responsibility for advising the Board on
investment policy and for establishing any specific guidelines as to the mix and
quality of the investment account(s)