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  • Form 2.4 A Segregation of Duties Matrix

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    mohammed mahfoudh
    267 views16 pages
    This document is a segregation of duties matrix that assigns financial management tasks within an organization to different positions to separate duties and prevent fraud. It outlines tasks related to cash flow management, banking, cash, national staff payroll, accounts payable, and general ledger accounting. Key positions include the Chairman, Vice Chairman, Executive Director, Head of Finance Department, Finance Manager, Finance Officer, Accountant, Cashier, and Admin/HR Manager. The matrix assigns responsibilities and approval authorities for each task to these different positions to separate duties like payments, record keeping, and approvals.

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    Form 2.4 A Segregation of Duties Matrix

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    This document is a segregation of duties matrix that assigns financial management tasks within an organization to different positions to separate duties and prevent fraud. It outlines tasks related to cash flow management, banking, cash, national staff payroll, accounts payable, and general ledger accounting. Key positions include the Chairman, Vice Chairman, Executive Director, Head of Finance Department, Finance Manager, Finance Officer, Accountant, Cashier, and Admin/HR Manager. The matrix assigns responsibilities and approval authorities for each task to these different positions to separate duties like payments, record keeping, and approvals.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    267 views16 pages

    Form 2.4 A Segregation of Duties Matrix

    Uploaded by

    mohammed mahfoudh
    This document is a segregation of duties matrix that assigns financial management tasks within an organization to different positions to separate duties and prevent fraud. It outlines tasks related to cash flow management, banking, cash, national staff payroll, accounts payable, and general ledger accounting. Key positions include the Chairman, Vice Chairman, Executive Director, Head of Finance Department, Finance Manager, Finance Officer, Accountant, Cashier, and Admin/HR Manager. The matrix assigns responsibilities and approval authorities for each task to these different positions to separate duties like payments, record keeping, and approvals.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    of 16

    Segregation of Duties Matrix

    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    FINANCIAL MANAGEMENT
    A. Cash Flow Management
    1 Cash Flow Report (Form 3.4A):
    Prepares a
    Approves a
    Transfer Requests to Top
    2
    Management (Form 3.4 B):
    Prepares a
    Approves a
    B. Banking
    1 Signature authority at bank a a
    Authorized to add or delete
    2
    signatories
    a
    3 Withdrawals:
    Prepares documentation a
    Approves a a
    Performs a
    4 Bank transfers:
    Prepares documentation a
    Approves a a
    Submits a
    5 Checks:
    Prepares a
    Approves a
    Signs a a
    6 Deposits:
    Prepares documentation a
    Approves a
    Performs a
    7 Vouchers:
    Prepares a
    Approves a a

    Page 1 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    8 Bank journal:
    Records entries a
    Approves journal a
    9 Bank reconciliations:
    Prepares a
    Approves a
    C. Cash
    1 Custody of safe keys a a a
    2 In-Office Cashiering:
    Receives cash a
    Makes disbursements a
    3 Cash Counts:
    Counts a a
    Witnesses a a
    Approves a
    4 Vouchers:
    Prepares a
    Approves a
    5 Cash journal:
    Records entries a
    Approves journal a
    D. National Staff Payroll
    1 Payslips:
    Prepares a
    Reviews a
    Approves a
    2 Disburses payroll if by cash a
    3 Accruals:
    Prepares a
    Approves a
    Reconciles a

    Page 2 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    4 Allocations:
    Reviews timesheets a
    Prepares allocations a
    Approves allocations a
    E. Accounts Payable
    1 Receiving invoices a
    Matching invoices to procurement
    2
    documentation
    a
    3 Approving invoices a
    F. General Ledger Accounting
    1 Journal Entries and Uploads:
    Prepares a
    Approves a
    Enters a
    2 Accruals:
    Prepares a
    Approves a
    3 Advance Reconciliations:
    Prepares a
    Approves a
    4 Allocations:
    Prepares a
    Approves a
    5 Cash in Transit Reconciliation:
    Prepares a
    Approves a
    6 General Ledger Review a
    7 General Ledger Maintenance:
    Setting up account codes a
    Setting up cost centers a
    Safeguarding back up copies a
    G. Reports

    Page 3 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    1 HQ Monthly Financial Package:
    Prepares a
    Reviews a
    Approves a
    2 Donor Reports (if any):
    Prepares a
    Reviews a
    Approves a
    Actuals to Budget Reports
    3
    (Pipelines):
    Prepares a
    Reviews a
    Approves a
    4 Forecasts:
    Prepares a
    Reviews a
    Approves a
    H. Other
    Approval Authority Matrix (Form
    1
    2.5A):
    Updates a
    Reviews a
    Approves a
    2 Budgeting:
    Prepares a
    Reviews a
    Approves a a
    3 Other
    4 Other
    5 Other
    PERSONNEL MANAGEMENT
    A. National Staff Hiring

    Page 4 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    1 Employment offers:
    Prepares
    Reviews a
    Approves a
    2 Employee position descriptions:

    Prepares
    Reviews a
    Approves a
    3 Employee Contracts:
    Prepares
    Reviews a
    Signs a
    4 Salary Scales:
    Prepares
    Reviews a
    Approves a
    B. HR Operations
    1 Timesheets:
    Reviews
    Approves a
    Employee performance
    2
    evaluations:
    Prepares/Conducts
    Reviews a
    Approves a a
    3 Vacation leave requests:
    Approves a
    Tracks vacation hours
    4 Maintains employee files:
    Expatriates
    National

    Page 5 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash

    5 National staff employment manual

    Develops / maintains a
    Approves a
    6 Grievances:
    Reviews a a
    Resolves a
    PROCUREMENT
    1 Purchase Requisitions:
    Prepares
    Financial review a
    Approves a
    2 Solicits quotations
    Quotation analysis and Vendor
    3
    Selection
    a
    Prepares
    Reviews
    Approves a
    4 Purchase Orders:
    Prepares
    Reviews a
    Approves a
    5 Tendering:
    Prepares a
    Reviews a
    Approves a
    Supplier Contracts (Purchase,
    6
    Rental or Lease):
    Prepares
    Reviews a
    Approves a
    Receives goods and completes
    7
    GRN (Goods Received Note)

    Page 6 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    Prepares
    Reviews a
    Approves a
    8 Purchase record:
    Prepares
    Reviews a
    Approves a
    Receives invoice and matches to
    9
    Purchase Record
    a
    ASSET MANAGEMENT
    1 Inventory Record:
    Approves asset movements
    Records asset movement
    Tags assets
    Reviews
    2 Physical inventory:
    Conducts
    Witnesses a
    Approves a
    3 Asset inventory reconciliation:
    Prepares
    Reviews a
    Approves a
    ADMINISTRATIVE MANAGEMENT
    A. Travel and Transport
    1 Vehicle Logs:
    Prepares
    Reviews a
    Approves a
    2 Travel authorizations:
    Reviews a
    Approves a

    Page 7 of 16 (Version 2/1/04nl)


    Segregation of Duties Matrix
    Field Finance Manual - Form 2.4 A

    Country Program:
    Field Office:
    Effective Date:

    T Executive Head of Finance Finance Finance Admin&HR


    Position Chairman Vice Chairman Accountant Cashier
    A Director Department Manager Officer Manager
    S
    K Mr. Mohd AL- Mr. Ali
    S Enter Name(s) ----> Mr. Saif Mr. Hani Mr. Ali Mr. Nashwan Ms. Belqies Ms. Ahlam Mr. Daoud
    Zubairi Wohash
    B. Communications
    1 Radios:
    Assigns
    Monitors usage
    2 Cell phones:
    Assigns
    Monitors usage
    Reviews invoices
    Approves invoices
    3 Satellite phones:
    Assigns
    Monitors usage
    Reviews invoices
    Approves invoices
    4 Office phone and fax machines:
    Monitors usage
    Reviews invoices
    Approves invoices
    C. Other
    1 Office Supplies:
    Orders
    Approves a
    Monitors usage
    2 Other
    3 Other
    4 Other
    5 Other
    6 Other

    Page 8 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    FINANCIAL MANAGEMENT
    A. Cash Flow Management
    1 Cash Flow Report (Form 3.4A):
    Prepares
    Approves
    Transfer Requests to Top
    2
    Management (Form 3.4 B):
    Prepares
    Approves
    B. Banking
    1 Signature authority at bank
    Authorized to add or delete
    2
    signatories
    3 Withdrawals:
    Prepares documentation
    Approves
    Performs
    4 Bank transfers:
    Prepares documentation
    Approves
    Submits
    5 Checks:
    Prepares
    Approves
    Signs
    6 Deposits:
    Prepares documentation
    Approves
    Performs
    7 Vouchers:
    Prepares
    Approves

    Page 9 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    8 Bank journal:
    Records entries
    Approves journal
    9 Bank reconciliations:
    Prepares
    Approves
    C. Cash
    1 Custody of safe keys
    2 In-Office Cashiering:
    Receives cash
    Makes disbursements
    3 Cash Counts:
    Counts
    Witnesses
    Approves
    4 Vouchers:
    Prepares
    Approves
    5 Cash journal:
    Records entries
    Approves journal
    D. National Staff Payroll
    1 Payslips:
    Prepares
    Reviews
    Approves
    2 Disburses payroll if by cash
    3 Accruals:
    Prepares
    Approves
    Reconciles

    Page 10 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    4 Allocations:
    Reviews timesheets
    Prepares allocations
    Approves allocations
    E. Accounts Payable
    1 Receiving invoices
    Matching invoices to procurement
    2
    documentation
    3 Approving invoices
    F. General Ledger Accounting
    1 Journal Entries and Uploads:
    Prepares
    Approves
    Enters
    2 Accruals:
    Prepares
    Approves
    3 Advance Reconciliations:
    Prepares
    Approves
    4 Allocations:
    Prepares
    Approves
    5 Cash in Transit Reconciliation:
    Prepares
    Approves
    6 General Ledger Review
    7 General Ledger Maintenance:
    Setting up account codes
    Setting up cost centers
    Safeguarding back up copies
    G. Reports

    Page 11 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    1 HQ Monthly Financial Package:
    Prepares
    Reviews
    Approves
    2 Donor Reports (if any):
    Prepares
    Reviews
    Approves
    Actuals to Budget Reports
    3
    (Pipelines):
    Prepares
    Reviews
    Approves
    4 Forecasts:
    Prepares
    Reviews
    Approves
    H. Other
    Approval Authority Matrix (Form
    1
    2.5A):
    Updates
    Reviews
    Approves
    2 Budgeting:
    Prepares
    Reviews
    Approves
    3 Other
    4 Other
    5 Other
    PERSONNEL MANAGEMENT
    A. National Staff Hiring

    Page 12 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    1 Employment offers:
    Prepares a
    Reviews
    Approves

    2 Employee position descriptions:

    Prepares a a a a a
    Reviews
    Approves
    3 Employee Contracts:
    Prepares a
    Reviews
    Signs
    4 Salary Scales:
    Prepares a
    Reviews
    Approves
    B. HR Operations
    1 Timesheets:
    Reviews a
    Approves
    Employee performance
    2
    evaluations:
    Prepares/Conducts a
    Reviews a a a a
    Approves
    3 Vacation leave requests:
    Approves
    Tracks vacation hours a
    4 Maintains employee files:
    Expatriates a
    National a

    Page 13 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi

    5 National staff employment manual

    Develops / maintains
    Approves
    6 Grievances:
    Reviews a
    Resolves
    PROCUREMENT
    1 Purchase Requisitions:
    Prepares a
    Financial review
    Approves
    2 Solicits quotations a
    Quotation analysis and Vendor
    3
    Selection
    a a a
    Prepares
    Reviews
    Approves
    4 Purchase Orders:
    Prepares a
    Reviews
    Approves
    5 Tendering:
    Prepares a a a
    Reviews
    Approves
    Supplier Contracts (Purchase,
    6
    Rental or Lease):
    Prepares a
    Reviews
    Approves
    Receives goods and completes
    7
    GRN (Goods Received Note)

    Page 14 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    Prepares a
    Reviews
    Approves
    8 Purchase record:
    Prepares a
    Reviews
    Approves
    Receives invoice and matches to
    9
    Purchase Record
    ASSET MANAGEMENT
    1 Inventory Record:
    Approves asset movements a
    Records asset movement a
    Tags assets a
    Reviews a
    2 Physical inventory:
    Conducts a
    Witnesses a a
    Approves
    3 Asset inventory reconciliation:
    Prepares a
    Reviews
    Approves
    ADMINISTRATIVE MANAGEMENT
    A. Travel and Transport
    1 Vehicle Logs:
    Prepares a
    Reviews
    Approves
    2 Travel authorizations:
    Reviews
    Approves

    Page 15 of 16 (Version 2/1/04nl)


    Country Program:
    Field Office:
    Effective Date:

    T Admin&HR Procurement Logistics Programs Program


    Position
    A Officer Officer Officer Manager Officer
    S
    K Mr. Mohd Al-
    S Enter Name(s) ----> Ms. Samar Ms. Ahlam Ali Mr. Ayman Mr. Salah
    Kurkushi
    B. Communications
    1 Radios:
    Assigns
    Monitors usage
    2 Cell phones:
    Assigns
    Monitors usage
    Reviews invoices
    Approves invoices
    3 Satellite phones:
    Assigns
    Monitors usage
    Reviews invoices
    Approves invoices
    4 Office phone and fax machines:
    Monitors usage
    Reviews invoices
    Approves invoices
    C. Other
    1 Office Supplies:
    Orders a
    Approves
    Monitors usage a
    2 Other
    3 Other
    4 Other
    5 Other
    6 Other

    Page 16 of 16 (Version 2/1/04nl)

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