The roles and responsibilities for the above functions are described in the Constitution of the Organization.
The Chairperson, Treasurer and Executive Secretary of the Organization
The Chairperson, the Treasurer and the Executive Secretary of the Organization are signatories of the organization and have authorizing power for payments.
The Regional Director (RD)
The Regional Director is responsible for financial administration, procurement, invoicing, preparation of annual budget and financial and annual reports.
The AccountantThe Accountant is responsible for bookkeeping, initiating all office expenditures and preparing financial reports.
The AuditorHelp to Help Tanzania is audited on an annual basis by Uhuru Auditors, Dar es Salaam, Tanzania.
Application for Funding and Budget
Help to Help Tanzania prepares an Annual Budget that is approved by the Annual General Meeting of Help to Help Tanzania and the Board of Help to Help Sweden. Furthermore, Help to Help Tanzania apply for funding from Help to Help Sweden every quarter. The application must include information about the activities in the upcoming quarter and the Quarterly Budget. The application is approved by the Board of Help to Help Sweden. The Board of Help to Help Sweden approves expenditures in advance as part of the approval of the Annual and Quarterly Budget.
Signatories
The Chairperson, the Treasurer and the Executive Secretary of the Organization are authorised signatories for Help to Help. They have the mandate to sign for the organisation separately. The Regional Director is the lawful attorney and agent in fact for the organisation for the following:
- To sign and make necessary amendments on behalf of the organisation for all documents related to the following organisations:Workers Compensation Fund, SSF Pensions Fund, Tanzania Revenue Authority, Higher Education Students Loan Board, Ministry of Health Community Development Gender Elderly Children, Other government institutions
- Agreements between Help to Help Sweden and Help to Help Tanzania
- Applications for support to donors, such as Help to Help Sweden
- Contracts regarding suppliers or service providers up to an amount of 2,500,000 Tanzanian shillings.
- Contracts regarding suppliers or service providers above 2,500,000 Tanzanian shillings after approval via email from the Treasurer or Chair of the organisation
- Contracts for hiring volunteers and interns.
- Employment contract after approval by the Treasurer or Chair of the organisation
Mandate to Approve Expenditures
Individual Transactions Within the Budget
For individual transactions within the budget, the RD approves amounts up to 10,000,000 TZS.
For individual transactions within the budget, the Treasurer approves amounts between 10,000,000 TZS and 25,000,000 TZS.
For individual transactions within the budget, above 25,000,000 two office bearers approve jointly.
Individual Transactions in Excess of The Budget
For transactions in excess of the budget, the RD has the mandate to approve amounts up to 500,000 TZS at a given time (one individual transaction) and in total up to 1,000,000 TZS in one quarter. Excess of the budget means more than the approved budget per budget item within the quarterly budget.
For transactions in excess of the budget, the Treasurer has the mandate to approve amounts up to 5,000,000 TZS at a given time (one individual transaction) and in total up to 10,000,000 TZS in one quarter.
All amounts above that need to be approved by two office bearers jointly.
Suppliers
For all purchases above 2,500,000 TZS the purchase process must be conducted on quotation basis. Purchases below 2,500,000 TZS do not require a procurement process and the Regional Director has the mandate to approve the purchases in line with the mandate described above. The Treasurer has the mandate to make procurement decisions in line with the budget up to, but not including 25,000,000 SEK. All amounts above that need to be approved by two office bearers jointly. Contracted recurring suppliers are approved by the Treasurer.
Cash Management
Help to Help Tanzania’s transactions are in >95% of the cases paid via Absa Bank Tanzania online bank such as salaries, taxes, authority fees, supplier invoices, school fees for students, etc.
The school fees for beneficiaries within Help to Help’s Scholarship Program are paid directly from Help to Help Tanzania’s account in TZS to the respective universities. The school fees are paid according to the invoices provided by the universities.
Minor expenses such as waste collection, inter-regional transport and emergency operational expenditure are paid in cash by employees. Cash payments are approved beforehand by the appropriate supervisor. Employees report back on all expenses within two weeks (Program and Project Managers) after the expenditure. The Regional Director reports monthly.
Only the Office Bearers have the power and access to authorise payments with Absa Bank Tanzania.Almost all expenditure in Tanzania can be traced directly in transcripts from the bank.
Books are kept in the online accounting software Quickbooks. The system is considered of high international standards.
More detailed information about how payments are handled can be found in the Policy for Financial Procedure.
Risk Management
The Board of Directors shall on an annual basis make a risk analysis and based on that make a risk management plan. The risk management plan shall include the following risk categories:
- External risks e.g., political, societal risks, conflicts, terror, etc.
- Operational risks e.g., employees, legal and security related risks
- Reputation e.g., unethical behaviour, inappropriate partners, etc.
- IT risks, e.g., data leakage, IT damage control, etc.
- Reputation e.g., unethical behaviour, inappropriate partners, etc.
- Legal risks e.g., accounting, labour laws, taxes
- Financial risks e.g., liquidity, currency risk, etc.
- Accounting and reporting e.g., internal reports for monitoring and evaluation, whistleblowing to the managing director and the board.
The Board shall on an annual basis evaluate how the organisation is living up to and following the risk management plan.
Related Documents
Information about Help to Help Tanzania’s financial procedures, including transaction of funds, cash management and procurement can be found in the Accounting Manual and the Policy on Financial Procedures.
Help to Help Tanzania’s Accounting Manual can be found
here and the Policy on Financial Procedures
here.
Help to Help’s Code of Conduct can be found
here.Help to Help’s Student Agreement can be found
here.
Help to Help’s Fundraising Policy can be found
here.
Board Routines for Help to Help Sweden
here and Help to Help Tanzania
here.