Swisscontact Myanmar

Cash Advance Form

Cash advance reference No. Voucher nr

Procurement request No.

Requested by
Payment to (name)
Payment to (bank account nr)
Project CHOOSE
Component CHOOSE
Account code CHOOSE FROM LIST
Reason for cash advance and
other comments:

Currency MMK USD

Advance
Item No Item description and specifications Advance amount
amount

Advance total - -

3) Reviewed by (if
2) Verified by (finance 4) Approved by (level of
1) Requested by (requester): necessary / as per level of
dpt): authorisation):
authorisation):

Name: Name: Name: Name:

Title: Title: Title: Title:
Date: Date: Date: Date:

Staff member Finance staff

I hereby certify that the cash advance balance has been I hereby certify that the cash advance balance has been paid
receive in full: in full:

Name: Name:
Title: Title:
Date: Date:

FINANCE ONLY
FINANCE ONLY (bank and cheque payments only)
Payment mode:
Signatory 1:

Date:

Signatory 2:

Date:
Swisscontact Myanmar

Cash Receipt
(for reimbursables where receipt cannot be obtained)

Prepared by
Job title
Organisation Swisscontact
Project CHOOSE
Department/unit CHOOSE

Total price
Item Nr Date Item purpose
(MMK)

Total amount: 0

Other comments:

Total amount in words:

Paid by Received by

Name: Name:
Title: Title:
Date: Date:

Approved by:

Name:
Title:
Date:
Swisscontact Myanmar

Payment Request

Organisation Swisscontact
Project name VSDP
Component Business Administration Voucher number CYDC-PV-001
Mode of payment Cash
Currency MMK
Payable to (name)
Payable to (bank account nr)

Reason for payment

Payable by n/a

Travel approval No: n/a Cash advance reference No. n/a

Purchase requisition No. n/a Purchase order No / Contract No n/a

Item
Item description/specification Account code Currency Amount
Nr.
1 BS 21400001 Non project Receipts MMK 6,000,000
2 CHOOSE FROM LIST MMK
3 CHOOSE FROM LIST MMK
3 CHOOSE FROM LIST MMK
4 CHOOSE FROM LIST MMK
5 CHOOSE FROM LIST MMK
CHOOSE FROM LIST MMK
Total amount MMK 6,000,000
Cash advance (if any) MMK 6,500,000
Deduction (e.g. tax deduction) MMK -
Net amount MMK - 500,000

Explanation in case the invoice amount is more than 10% above the quotation/purchase order:
n/a

3) First approval (if necessary 4) Second approval by (as per level of

1) Prepared by (requester) 2) Verified by (finance department)
/as per level of authorisation) authorisation)

Name: Name: Name: Name:

Title: Title: Title: Title:
Date: Date: Date: Date:

Following table only for cash payments (for bank transfer, transfer confirmation to attach)
Staff member Finance staff
I hereby certify that the cash advance balance has been paid
I hereby certify that the cash advance balance has been receive in full:
in full:

Name: Name:
Title: Title:
Date: Date:

FINANCE ONLY (bank and cheque payments only)

Payment mode

Signatory 1

Signatory 2
Date
Swisscontact
Myanmar

Travel Authorisation Form

Reference Nr Voucher nr: Voucher approval Head BA

Request date
Staff & travel information
Organisation Swisscontact Myanmar Project VSDP
Name <E.g. Maung Maung> Component/Program LVT
Position/Title <E.g. Senior project officer LVT> Duty station Yangon
Purpose of travel:
<Add explanation of the reason for the travel, including the expected destination(s)>

Acccompanied by (only in case of cash advance for several people) - EXCEPTIONS ONLY
Name Positions
1
2
3

Travel itinerary:
Route Estimate time of Type of transport
Date
from to departure arrival

Cash advance for travel Currency CHOOSE

Description of costs Account code Qty Unit price CHOOSE

COSTS PAID DIRECTLY BY OFFICE (estimated)

1 LVT 43500002 L-IA1.1b Equipment 0
2 CHOOSE FROM LIST 0
3 CHOOSE FROM LIST 0
4 CHOOSE FROM LIST 0
Subtotal costs paid directly by office 0
CASH ADVANCE REQUIRED
1 CHOOSE FROM LIST 0
2 CHOOSE FROM LIST 0
3 CHOOSE FROM LIST 0
4 CHOOSE FROM LIST 0
Subtotal cash advance 0
Grand total estimated travel costs 0

1) Prepared by (requester): 2) Approved by (direct supervisor):

Name: Name:
Title: Title:
Date: Date:
3) Verified by (finance): 4) Cash advance received by (requester):
Name: Name:
Title: Title:
Date: Date:

When approved, send the scan to Front Desk for travel arrangements
Notes Only one person per TA
Previous Travel advance must be settled before requesting new travel advance - exception must be approved by Head of BA
Swisscontact
Myanmar

FINANCE ONLY (bank and cheque payments only)

Payment mode
Signatory 1
Date
Signatory 2
Date
Swisscontact
Myanmar

Domestic Travel Claim Form

Reference no. Request date

Staff & travel information
Organisation Swisscontact Myanmar Project CHOOSE
Employee name <E.g. Maung Maung> Component/program CHOOSE
Position/title <E.g. Senior project officer LVT> Duty station CHOOSE
Purpose of travel:

List of travel expenses

Description of expense (including per diem) Receipt no. Account code Quantity Unit price MMK USD

1 Per diem (see detailed calculation sheet) CHOOSE FROM LIST N/A N/A 401,200
2 CHOOSE FROM LIST -
3 CHOOSE FROM LIST -
4 CHOOSE FROM LIST -
5 CHOOSE FROM LIST -
401,200 -
Cash advance received
Amount to be settled by/to staff 401,200 -

Comment/explanation on claim
For per diems requested amount, please see the per diem detailed calculation sheet.

1) Prepared by (requester) 2) Verified by (finance)

Name Name
Title Title
Date Date
3) Approved by (direct supervisor) 4) Settlement confirmed by (requester/finance)
Name Name
Title Title
Date Date

FINANCE ONLY (bank and cheque payments only)

Payment mode

Signatory 1

Date

Signatory 2

Date

Page 1 of 1
Swisscontact
Myanmar

International Travel Claim Form

Reference no Request date

Staff & travel Information
Organisation Swisscontact Myanmar Project VSDP
Staff name <E.g. Maung Maung> Component LVT
Position/title <E.g. Senior project officer LVT> Duty station Yangon
Purpose of travel:

Expenses
Final currency (reimbursment currency) CHOOSE Exchange rate used:
Reimbursm
Original Exchange
# Description of expense Receipt nr. Account code Qty Unit price Amount ent Total value
currency rate
currency
1 0 LVT 43500001 L-IA1.1a Running costs of training 0.00 USD 0.0000 CHOOSE 0
2 0 CHOOSE FROM LIST 0.00 MMK 0.0000 CHOOSE 0
3 0 CHOOSE FROM LIST 0.00 CHF 0.0000 CHOOSE 0
4 0 CHOOSE FROM LIST 0.00 0.0000 CHOOSE 0
5 0 CHOOSE FROM LIST 0.00 0.0000 CHOOSE 0
Grand total expenses 0

Amount to be settled by/to staff 0

Comment/explanation on claim

1) Prepared by (requester) 2) Verified by (finance dpt)

Name Name
Title Title
Date Date
3) Approved by (as per level of authorisation): 4) Refund/return confirmed by (requester/finance):
Name Name
Title Title
Date Date

FINANCE ONLY (bank and cheque payments only)

Payment mode

Signatory 1

Date

Signatory 2

Date

Page 1 of 1
Swisscontact
Myanmar

Per Diem Calculation Sheet

Organisation Swisscontact Myanmar Project CHOOSE FROM LIST

Employee name <E.g. Maung Maung> Component/program CHOOSE FROM LIST
Position/title <E.g. Senior project officer LVT> Duty station CHOOSE FROM LIST

Month February-2022 exhange rate 1.0000

Original currency MMK
Payment currency MMK

Per diem in
Percentage of Per diem Exchange Payment
Date Original currency original Total Comment
per diem per full day rate currency
currency
01-Feb-2022,Tuesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600 Left from home 8:00 am
02-Feb-2022,Wednesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
03-Feb-2022,Thursday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
04-Feb-2022,Friday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
05-Feb-2022,Saturday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
06-Feb-2022,Sunday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
07-Feb-2022,Monday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
08-Feb-2022,Tuesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
09-Feb-2022,Wednesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
10-Feb-2022,Thursday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
11-Feb-2022,Friday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
12-Feb-2022,Saturday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
13-Feb-2022,Sunday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
14-Feb-2022,Monday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
15-Feb-2022,Tuesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
16-Feb-2022,Wednesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
17-Feb-2022,Thursday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
18-Feb-2022,Friday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
19-Feb-2022,Saturday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
20-Feb-2022,Sunday MMK 40% 17,000 6,800 1.0000 CHOOSE 6,800
21-Feb-2022,Monday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
22-Feb-2022,Tuesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
23-Feb-2022,Wednesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
24-Feb-2022,Thursday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
25-Feb-2022,Friday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
26-Feb-2022,Saturday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
27-Feb-2022,Sunday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
28-Feb-2022,Monday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
01-Mar-2022,Tuesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600
02-Mar-2022,Wednesday MMK 80% 17,000 13,600 1.0000 CHOOSE 13,600 Arrived home 7:00PM
03-Mar-2022,Thursday MMK 0% - 1.0000 CHOOSE -
Total 401,200

Note:
Breakfast 20%
Lunch 40%
Dinner 40%
Total maximum 100%
Swisscontact
Myanmar

LEVEL OF AUTHORISATION TABLE

Signatories for PROCUREMENT documents Documents required Signatories for PAYMENT approval Documents required
Preferred USD MMK Payment
(e.g. procurement request, bid analysis, contract ) for PROCUREMENT process (e.g. cash advance, payment request) for PAYMENT approval
Description procurement
Final First Final
method Min. Max. Min. Max. Requester Verifier First approver Goods Services Requester Verifier Goods Services
approver approver approver
Purchases for office running costs (such as office stationary or kitchen
Payment request
(1) Any staff (2) Finance (3) Direct supplies) do not need written pre-approval. The purchaser will have to
Petty purchases Direct award 0 100 0 180,000 No procurement process to follow None N/A In cash (one signature)
member team supervisor Invoice, if applicable (or cash receipt) hand over the invoice (or receipt voucher) to the finance team which
needs to be approved by the direct supervisor (on the invoice or per
(1) (2) Procurement request by email (1) (3) Payment request form Bank transfer (two
Request for quotation (1 quotation by email) (2) Invoice, if applicable (or cash receipt) This could include, for example hiring of a car for a period of one week in
Small purchases Direct award 100 500 180,000 900,000 Any staff N/A N/A Direct Any staff N/A Direct signatures) or cash
Finance team the South East. Does not require a procurement reference number.
member supervisor Order by email (or if verbally, to be documented) member supervisor Email approval (one signature)
Procurement request Payment request
Despite single sourcing being allowed, it is always recommended to
(1) (2) (3) (3) Request for quotation (3 quotations) (1) (3) Invoice request 3 quotations.
Medium Invitation (2) Finance Bank transfer (two
500 7,500 900,000 13,500,000 Any staff Procurement Component Head of Any staff N/A Component Goods received note Document verifying In case of single sourcing, procurement will request the supplier in written
purchases procedure Bid analysis team signatures)
member team Manager Component member Manager (GRN) delivered service to provide its quote. The supplier should not be informed that the direct
Purchase order or contract (TOR if necessary) award method is used.

Procurement request form Payment request - List of preferred suppliers is maintained by the procurement team.
(1) (2) (3) Request for quotation (3 quotations) (3) Invoice - Price listing quotations for a preferred suppliers list can be complied for
Invitation (4) (1) Any staff (2) (4) Head of Bank transfer (two
Large purchases 7,500 25,000 13,500,000 45,000,000 Component Procurement Head of Component Document verifying more regular expenses in this cost range, meaning that quotations for the
procedure Team Leader Bid analysis member Finance team Component Goods received note signatures)
Manager team Component Manager delivered service (such as same item do not need to be made every time a purchase is requested
Purchase order or contract (TOR if necessary) (e.g. venue rental or printing training materials).
Procurement request form Payment request
Terms of Reference (ToR), as per format, including
Invoice
selection criteria
Document verifying
Public tender announcement (in newspaper or
(1) (2) (1) (3) Goods received Note delivered service (such as This could include, for example, the bulk purchase of training equipment
Very large Tendering (3) Head of (4) website) (2) Finance (4) Bank transfer (two
25,000 50,000 45,000,000 90,000,000 Component Procurement Component Head of report) or the subcontracting of a training provider to take over delivery of
purchases procedure Component Team Leader team Team Leader signatures)
Manager team Expression of Interest (EOI) or Request for Proposal Manager Component trainings for a large number of beneficiaries

bid analysis summary Evaluation template

Contract (ToR if necessary)

Procurements above USD 50,000 require the additional approval of the Country Director. Payments above USD 50,000 do not need approval from the Country Director, they can be approved by Team Leader.
exchange rate
1,800
USD/MMK

Notes to level of authorisation matrix.

a) In case of absence due to leave, the next in line is authorised to sign the his/her direct supervisor provided the direct supervisor has informed in written that he/she delageted his/her signatory rights. The same person however cannot sign on two different levels.
b) All contracts above USD 2,000 are signed by the Team Leader and the Head of Component. Below USD 2,000, signature of Head of Component is sufficient.
c) Procurement team is always finalising and printing the contract. During this step, it ensures all procurement steps have been followed correctly.
d) Any exception to the procurement or payment procedure must be approved by the Team Leader AND a Head of Business Administration. The templace "exception to procurement procedure" must be used. This include use of direct award procedure when multiple quotes are requested.
f) Bank signatories are usually the Sr Manager Finance & Administration and the Head of Business Administration. In case of absence of one of the both, another panel member can sign.
g) All purchases of IT related goods needs the pre-approval of the Manager, IT.
h) Costs related to travel needs to follow be processed using the travel authorisation form (pre-approval)
i) As mentioned in the Country Manual, for goods and service up to CHF 50,000, the direct award procedure can be used if the provider had won an invitation procedure or tendering procedure within the last 6 months, provided the price remains similar.

Processing time to expect day(s)

Petty purchases 1
Small purchases 2
Medium purchases 5
Large purchases 30
Very large purchases 90
Exchange rate options:
Effective used exchange rate as per credit card statement / currency exchange vendor
Average exchange rate of the period of travel as per oanda.com
Exchange rate as of transaction date as per oanda.com
Exhange rate as per claim date as per oanda.com
 Payment checklist

Order Bottom 1 to Top 10

1 Purchase Requistion Form

2 Quotation if available
3 Bids Analysis if available
4 Purchase Order
5 Cash Advance Form
6 Invoice
7 Cash Receipt
8 Goods Receipt/Delivered
9 Other Supporting Documents
10 Payment Request Form
 Eidgenössisches Departement für auswärtige Angelegenheiten EDA
Direktion für Ressourcen DR
Personal EDA

Mahlzeitenpauschalen und Hotelrichtwerte ab 01.01.2016

Dienstreisen im/ins Ausland

Mahlzeitenpauschalen
Für Mahlzeiten ausserhalb des Arbeits- oder Wohnortes wird der/die Mitarbeitende mittels
Mahlzeitenpauschale entschädigt. Es handelt sich dabei um einen Richtwert und nicht die effektiven
Kosten. Die Mahlzeitenpauschalen sind in Schweizerfranken definiert, 20% für das Frühstück, je 40%
für die Hauptmahlzeiten. Bei Hotelübernachtungen werden die tatsächlichen und belegten Auslagen
der Frühstückskosten im Rahmen der Hotelrichtwerte vergütet.

Hotelrichtwerte (vergütet werden die effektiven Kosten gegen Belege)

Es werden die tatsächlichen Auslagen für Übernachten mit Frühstück im Rahmen einer
Mittelklasseunterkunft (3-Sterne Hotels) vergütet. Falls dies aus Sicherheits- oder Hygiene-Gründen
nicht möglich ist, kann ein Erstklasshotel (4-Sterne) gebucht werden. Der angegebene Betrag kann je
nach Saison und Nachfrage variieren. Muss der Richtwert überschritten werden, ist dies schriftlich zu
begründen.

Hotelreservationen zu Vorzugskonditionen des Bundes sind in erster Linie über die Reservations-
plattform www.hotel.info/bund zu tätigen. Sollte das gewünschte Hotel nicht in der Liste aufgeführt
sein, kann die Reservation durch die Bundesreisezentrale oder die entsprechende Auslandvertretung
vorgenommen werden.

Dienstreisen in der Schweiz

Massgebend sind Art. 43 der VBPV und Art. 66 der VBPV-EDA.

Forfaits pour repas et valeurs indicatives pour hôtels à partir du 01.01.2016

Voyages de service à l’étranger

Forfaits pour repas
Lors de la prise des repas en dehors du lieu de travail ou de domicile, le collaborateur / la
collaboratrice est indemnisé(e) par un forfait, qui représente une valeur évaluative et non pas les frais
effectifs. Les forfaits sont fixés en francs suisses, dont 20% pour le petit déjeuner et 40% pour chacun
des deux repas principaux. Lors de séjours à l’hôtel, les dépenses effectives et attestées pour les frais
de petit déjeuner sont remboursées dans le cadre des valeurs indicatives pour hôtels.

Valeurs indicatives pour hôtels (les frais effectifs sont remboursés sur présentation des justificatifs)
Les frais effectifs pour les nuits passées dans un hôtel de classe moyenne (3 étoiles) comprenant le
petit-déjeuner sont remboursés. Si pour des raisons de sécurité ou d’hygiène cela n’est pas possible,
un hôtel de première classe (4 étoiles) peut être réservé. Le montant indiqué peut varier selon la
saison, l’offre et la demande. Si la valeur indicative doit être dépassée, cela doit être justifié par écrit.

Les réservations d’hôtel aux conditions préférentielles de la Confédération sont à effectuer en premier
lieu via la plateforme de réservation www.hotel.info/bund. Si l’hôtel souhaité ne figure pas sur la
liste, la réservation peut être faite par la Centrale des voyages de la Confédération ou la
représentation à l’étranger concernée.

Voyages de service en Suisse

Déterminants sont les art. 43 de l’O-OPers et art. 66 de O-OPers-DFAE
 Importi forfettari per pasti e valori di riferimento relativi agli alberghi valevoli dal
01.01.2016

Viaggi di servizio all’estero

Importi forfettari per pasti
I collaboratori ricevono un rimborso forfettario per i pasti consumati fuori dal luogo di lavoro o di
residenza. L’importo è indicativo e non corrisponde ai costi effettivi. Gli importi forfettari per pasti sono
stabiliti in franchi svizzeri, di cui 20% per la colazione, 40% per il pranzo e 40% per la cena. Durante i
pernottamenti in albergo i costi effettivi e comprovati per la colazione vengono rimborsati nel quadro
dei valori di riferimento agli alberghi.

Valori di riferimento relativi agli alberghi (le spese effettive vengono rimborsate sulla base di pezze
giustificative)
Vengono rimborsate le spese effettive dei pernottamenti con colazione inclusa, in un albergo di
categoria media (3 stelle). Se la prenotazione in alberghi di categoria media in paesi con condizioni
precarie di sicurezza e d’igiene non fosse possibile, si potrà effettuare in alberghi di categoria
superiore (4 stelle). L’importo dichiarato può variare a seconda della stagione e della domanda. I
valori di riferimento che vengono superati devono essere motivati per iscritto.

Le prenotazioni di alberghi alle condizioni preferenziali della Confederazione vanno effettuate anzitutto
sulla piattaforma www.hotel.info/bund. Se l’albergo desiderato non dovesse figurare nell’elenco, la
prenotazione può essere effettuata dalla Centrale viaggi della Confederazione o dalla corrispondente
rappresentanza all’estero.

Viaggi di servizio in Svizzera

Si applicano gli art. 43 dell’O-OPers come pure art 66 O-OPers-DFAE

Mahlzeiten- Hotel-
Land country
pauschalen richtwerte
Aegypten Egypt CHF 55 CHF 190
Afghanistan Afghanistan CHF 70 CHF 265
Albanien Albania CHF 60 CHF 180
Algerien Algeria CHF 30 CHF 285
Andorra Andorra CHF 60 CHF 165
Angola Angola CHF 110 CHF 375
Antigua und Barbuda Antigua CHF 70 CHF 200
Äqautorialguinea Equatorial Guinea CHF 55 CHF 185
Argentinien Argentina CHF 35 CHF 180
Armenien Armenia CHF 45 CHF 180
Aserbaidschan Azerbaijan CHF 65 CHF 280
Äthiopien Ethiopia CHF 30 CHF 145
Australien Australia CHF 65 CHF 295
Bahamas Bahamas CHF 70 CHF 180
Bahrain Bahrain CHF 50 CHF 210
Bangladesch Bangladesh CHF 50 CHF 265
Barbados Barbados CHF 80 CHF 285
Belarus Belarus CHF 30 CHF 170
Belgien Belgium CHF 75 CHF 275
Belize Belize CHF 45 CHF 155
Benin Benin CHF 55 CHF 230
Bhutan Bhutan CHF 40 CHF 605
Bolivien Bolivia CHF 40 CHF 205
Bosnien und Herzegowina Bosnia-Herzegovina CHF 50 CHF 105
Botswana Botswana CHF 30 CHF 185

2/6
Brasilien Brazil CHF 50 CHF 125
Brueni Darussalam Brunei CHF 50 CHF 155
Bulgarien Bulgaria CHF 50 CHF 220
Burkina Faso Burkina Faso CHF 45 CHF 175
Burundi Burundi CHF 45 CHF 140
Chile Chile CHF 45 CHF 245
China China CHF 80 CHF 285
Cook Inseln und Niue Cook Islands CHF 55 CHF 165
Costa Rica Costa Rica CHF 60 CHF 225
Côte d'Ivoire Ivory Coast CHF 55 CHF 210
Dänemark Denmark CHF 75 CHF 280
Deutschland Germany CHF 60 CHF 260
Djibouti Djibouti CHF 75 CHF 275
Dominica Dominica CHF 65 CHF 215
Dominikanische Republik Dominican Republic CHF 45 CHF 140
Ecuador Ecuador CHF 40 CHF 200
El Salvador El Salvador CHF 40 CHF 160
Eritrea Eritrea CHF 70 CHF 125
Estland Estonia CHF 40 CHF 190
Fidschi Inseln Fiji CHF 40 CHF 150
Finnland Finland CHF 65 CHF 245
Frankreich France CHF 85 CHF 325
Französisch Guyana French Guyana CHF 60 CHF 195
Gabun Gabon CHF 85 CHF 245
Gambia Gambia CHF 25 CHF 160
Georgien Georgia CHF 75 CHF 285
Ghana Ghana CHF 30 CHF 185
Grenada Grenada CHF 60 CHF 195
Griechenland Greece CHF 60 CHF 290
Grossbritannien und Nordirland U.K. CHF 75 CHF 395
Guatemala Guatemala CHF 45 CHF 160
Guinea Guinea CHF 40 CHF 175
Guinea-Bissau Guinea Bissau CHF 50 CHF 125
Guyana Guyana CHF 60 CHF 185
Haiti Haiti CHF 55 CHF 175
Honduras Honduras CHF 40 CHF 150
Indien India CHF 45 CHF 285
Indonesien Indonesia CHF 50 CHF 180
Irak Iraq CHF 50 CHF NE
Iran Iran CHF 65 CHF 110
Irland Ireland CHF 65 CHF 250
Island Iceland CHF 75 CHF 250
Israel Israel CHF 80 CHF 350
Israel Palestinian
Israel Palästinensische Behörde National Authority CHF 75 CHF 335
Italien Italy CHF 65 CHF 290
Jamaika Jamaica CHF 45 CHF 160
Japan Japan CHF 95 CHF 325
Jemen Yemen CHF 85 CHF 190
Jordanien Jordan CHF 70 CHF 190
Kambodscha Cambodia CHF 45 CHF 215
Kamerun Cameroon CHF 40 CHF 285
Kanada Canada CHF 60 CHF 180
Kap Verde Cape Verde Islands CHF 40 CHF 235
Kasachstan Kazakhstan CHF 90 CHF 230
Katar Qatar CHF 60 CHF 350

3/6
Kenia Kenya CHF 50 CHF 205
Kirgisistan Kyrgyzstan CHF 70 CHF 315
Kolumbien Colombia CHF 40 CHF 220
Komoren Comoros CHF 70 CHF 250
Kongo, Demokratische Republik D.R. Congo CHF 60 CHF 190
Kongo, Republik Congo CHF 60 CHF 220
Korea, Demokratische Volksrepublik North Korea CHF 35 CHF 130
Korea, Republik Korea CHF 85 CHF 240
Kosovo Kosovo CHF 25 CHF 175
Kroatien Croatia CHF 50 CHF 170
Kuba Cuba CHF 80 CHF 110
Kuwait Kuwait CHF 70 CHF 320
Laos Laos CHF 40 CHF 90
Lesotho Lesotho CHF 20 CHF 165
Lettland Latvia CHF 65 CHF 150
Libanon Lebanon CHF 75 CHF 210
Liberia Liberia CHF 75 CHF 175
Libyen Libya CHF 50 CHF 320
Liechtenstein Liechtenstein CHF 70 CHF 130
Litauen Lithuania CHF 45 CHF 175
Luxemburg Luxembourg CHF 65 CHF 280
Madagaskar Madagascar CHF 35 CHF 105
Malawi Malawi CHF 60 CHF 75
Malaysia Malaysia CHF 45 CHF 170
Malediven Maldives CHF 65 CHF 295
Mali Mali CHF 45 CHF 295
Malta Malta CHF 75 CHF 200
Marokko Morocco CHF 45 CHF 220
Mauretanien Mauritania CHF 40 CHF 220
Mauritius Mauritius CHF 65 CHF 205
Mazedonien Macedonia CHF 30 CHF 120
Mexiko Mexico CHF 40 CHF 150
Moldova Moldova CHF 60 CHF 90
Monaco Monaco CHF 85 CHF 315
Mongolei Mongolia CHF 45 CHF 145
Montenegro Montenegro CHF 40 CHF 160
Mosambik Mozambique CHF 40 CHF 205
Myanmar Myanmar CHF 70 CHF 140
Namibia Namibia CHF 25 CHF 120
Nauru Nauru CHF 70 CHF NE
Nepal Nepal CHF 30 CHF 130
Neuseeland New Zealand CHF 65 CHF 235
Nicaragua Nicaragua CHF 35 CHF 130
Niederlande Netherlands CHF 60 CHF 245
Niger Niger CHF 50 CHF 95
Nigeria Nigeria CHF 60 CHF 265
Norwegen Norway CHF 90 CHF 285
Oman Oman CHF 60 CHF 385
Österreich Austria CHF 65 CHF 280
Pakistan Pakistan CHF 80 CHF 200
Panama Panama CHF 40 CHF 190
Papua-Neuguinea Papua New Guinea CHF 70 CHF 315
Paraguay Paraguay CHF 75 CHF 235
Peru Peru CHF 45 CHF 215
Philippinen Philippines CHF 45 CHF 215

4/6
Polen Poland CHF 40 CHF 210
Portugal Portugal CHF 40 CHF 270
Ruanda Rwanda CHF 40 CHF 160
Rumänien Romania CHF 35 CHF 215
Russland Russia CHF 60 CHF 355
Sambia Zambia CHF 30 CHF 160
Samoa Western Samoa CHF 75 CHF 285
San Marino San Marino CHF 65 CHF 195
São Tomé und Principe Sao Tome and Principe CHF 80 CHF 185
Saudi-Arabien Saudi Arabia CHF 50 CHF 210
Schweden Sweden CHF 70 CHF 325
Senegal Senegal CHF 50 CHF 240
Serbien Serbia CHF 35 CHF 155
Seychellen Seychelles CHF 45 CHF 300
Sierra Leone Sierra Leone CHF 45 CHF 150
Singapur Singapore CHF 65 CHF 315
Slowakei Slovak Republic CHF 45 CHF 255
Slowenien Slovenia CHF 35 CHF 180
Somalia Somalia CHF NE CHF NE
Spanien Spain CHF 60 CHF 300
Sri Lanka Sri Lanka CHF 30 CHF 170
St. Kitts und Nevis St. Kitts CHF 70 CHF 210
St. Lucia St. Lucia CHF 75 CHF 250
St. Vincent und die Grenadinen St. Vincent CHF 75 CHF 160
Südafrika South Africa CHF 30 CHF 160
Sudan Sudan CHF 60 CHF 250
Südsudan South Sudan CHF 75 CHF NE
Suriname Suriname CHF 45 CHF 150
Swasiland Swaziland CHF 35 CHF 180
Syrien Syria CHF 30 CHF 75
Tadschikistan Tajikistan CHF 75 CHF 270
Taiwan (China) Taiwan CHF 55 CHF 235
Tansania Tanzania CHF 35 CHF 135
Thailand Thailand CHF 55 CHF 245
Timor - Leste Timor-Leste CHF 105 CHF 155
Togo Togo CHF 40 CHF 135
Tonga Tonga CHF 35 CHF 170
Trinidad und Tobago Trinidad CHF 80 CHF 225
Tschad Chad CHF 70 CHF 205
Tschechische Republik Czech Republic CHF 60 CHF 255
Tunesien Tunisia CHF 25 CHF 140
Türkei Turkey CHF 70 CHF 185
Turkmenistan Turkmenistan CHF 65 CHF 145
Uganda Uganda CHF 40 CHF 220
Ukraine Ukraine CHF 30 CHF 240
Ungarn Hungary CHF 45 CHF 185
Uruguay Uruguay CHF 40 CHF 200
Usbekistan Uzbekistan CHF 60 CHF 140
Vanuatu Vanuatu CHF 75 CHF 245
Venezuela Venezuela CHF NE CHF 450
Vereinigte Arabische Emirate U.A.E. CHF 60 CHF 260
Vereinigte Staaten von Amerika U.S.A. CHF 75 CHF 315
Vietnam Vietnam CHF 35 CHF 225
Zentralafrikanische Republik Central Africa Republic CHF 55 CHF NE
Zimbabwe Zimbabwe CHF 35 CHF 210

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Zypern Cyprus CHF 75 CHF 310

6/6
Ibanking Bank payment process Beneficiary initiation

Internal account Transfer process

Own Account Transfer

Salary Bulk upload

Maker(Who initiate the transaction)

1st Bank Authorizer

2nd Bank Authorizer

Cheque Payment (Signatory on cheque)

1st Signatory

2nd Signatory
 # Task Prepared by Check Approval Form
Travel authorisation and advance
The requester fills in the travel
Direct
5.2 authorisation form and request Staff TR01A
supervisor
approval from direct supervisor.
The requester gives the approved
5.2 Staff Finance N/A TR01A
form to Finance for disbursement.
Finance hands over the cash to the
5.2 requester and the requester signs the Finance Staff N/A TR01A
cash receipt.
Travel expense claim
After return from trip, the requester
prepares the travel claim form,
attaches all supporting TR01B
Direct
5.3 documentation and per diem Staff Finance TR01C
supervisor
calculation form, gives it to finance TR01D
for checking and forwards it to the
direct supervisor for approval.
The requester hands over the TR01B
approved form (with all supporting
5.3 Staff Finance N/A TR01C
documentation) to Finance for
settlement. TR01D

TR01B
5.3 Finance settles the travel advance. Finance Staff N/A TR01C
TR01D

Employees are entitled to apply for travel advances to cover estimated reimbursable expenses to be
incurred while on official travel. Consultant with long term contracts can also request for travel
authorisation. In such case however, not the direct supervisor but the authorisation will be done as per
Level of Authorisation Table (LOAT).
A cash advance is paid to employees who must travel in order to carry out official assignments. This
advance can include daily allowances, local travel costs, accommodation, as well as organising events,
or any other services required during the travel.
Travel advance request procedure:

51
No travel advance can be issued unless the previous one has been cleared. Giving a second advance
while the previous one has not been cleared yet requires the approval of the Head of Business
Administration.
Travel authorisation form can be used only for one employee. If several employees are travelling
together, each employee has to fill in the travel allowance form.
Clearance
Cash advances must be cleared within ten working days following completion of the activities for which
the advance was taken (see expense requests below).

Expense requests for expenses that incurred during travel are done using the travel claim form.
All receipts and the travel claim sheet, duly signed, must be forwarded to the Finance team within ten
(10) working days of the employee’s return to the office. No expenses are refunded if the request is not
properly completed or if not all required receipts are attached to the form.
If there were any travel advance, this information must be recorded on the form.
Payment of expenses up to equivalent UDS 1,000 are done in MMK. For amounts above USD 1,000,
payment can be done in USD on the request of the employee.

The respective project pays for all transport costs for work related assignments. As far as possible, the
project management arranges air tickets, boarding passes bus and train tickets, visa receipts, etc.
Air travel
Reimbursement for flight costs is on the basis of a regular economy fare. Reimbursements require the
submission of boarding passes in addition to vouchers.
For international travel, the regular economy fare includes a meal and at least 20kg luggage. The dates
should be flexible (for a reasonable fee) and, as far as possible, cancellable (for a reasonable fee). The
reimbursement is done on the most economic flight which is deemed reasonable (in term of duration).
Only flights with the lowest number of changes are considered.
Bus or train travel
Bus and train fares are reimbursable at business class rates.
Other transport costs
Transport costs for work related assignments are reimbursed on the basis of actual costs against
receipts which also includes related costs such as airport taxes, and transfers to and from airport, train
station or bus station. The mode of the transportation may vary from situation to situation.
Accommodation
Hotel or accommodation is usually arranged before the departure of the employee by logistics team.
In case pre-arrangement is not possible, a lump sum advance can be provided to the employee and
accommodation is calculated based on expected actual costs and eventually settled based on actual
costs.

52
The maximum ceiling for accommodation within Myanmar is USD 70 (or equivalent MMK) per night.
Exceptions require the approval of the Team Leader through email.
Arrangements are preferably made in hotels where the project has a company rate. Lodging expenses
are reimbursed based on actual cost.
For international travel Swiss government rules are applicable for determining the maximum ceiling for
accommodation purposes. It is the responsibility of the Finance team to ensure that the project holds
the latest version of these rules.
For logistic and corporate identity reasons, all employees are encouraged to stay in the same
accommodation while travelling. For representation reasons, the accommodation will be of
appropriate standard.
Daily allowances
For local travel an allowance of MMK 17,000 per day shall be paid for all travel other than the duty
station. For Yangon and Nay Pyi Taw, where living costs are higher, the allowance is of MMK 25,000 per
day. The travel allowance is reduced if a meal is included in the room price or is paid by the project or
a project partner (e.g. lunch provided during a training, dinner invitation by the donor, etc.). Meals
offered by a private person do not need to be deducted. 20% is deducted for breakfast, 40% for lunch
and 40% for dinner. People leaving their home after 7am and reaching home before 6pm cannot claim
for the breakfast and dinner. The travel allowance is meant to compensate extra costs such as meals
only.
For Swisscontact staff working for projects where Swisscontact is not the consortium leader, allowances
are paid as per the policy of the consortium leader and as supported by the project budget.
For international travel daily allowances are paid according to the per diem regulations of the
Swisscontact office of that country. If there is no Swisscontact office in that country, the amount is set
by the Head of Business Administration. The SDC guidelines (Mahlzeitpauschalen und Hotelrichtwerte)
cannot be exceeded. The same applies for the maximum reimbursable amount for hotel
accommodation.
Internet costs
No internet costs can be requested as internet in included in the telecommunication allowance.
Other costs
Other work-related costs during travel (e.g. printing, photo copies, work related books, stationery etc.)
can be refunded using the travel authorisation or the payment request forms.
Costs for personal expenses, such as personal catering, personal laundry, use of minibar etc. are not
reimbursed.
Swisscontact Myanmar does not cover expenses relating to the family members or friends
accompanying the employee on duty travel.

53
An effective financial and accounting system is the backbone of an organisation. The system protects
the organisation from financial losses and reduces risk levels. The ultimate responsibility for managing
and protecting project funds rests with the Team Leader, however, depending on the amount of the
services/good procured / paid for, approval can be given by a lower level as described in the “Level of
Authorisation Table (LOAT)”.

6.1.1 Accounting Principles

Swisscontact has committed itself to respect generally accepted accounting principles (GAAP). On a
globally consolidated level, Swisscontact reports according to Swiss GAAP Fer3; in the field according to
local GAAP. Swiss GAAP FER is used by most Swiss development cooperation NGOs because its
accounting framework includes specific industry regulations for non-profit organizations (Swiss GAAP
FER 21).

The Swiss GAAP FER framework is binding for Swisscontact and contains, among others, the following
accounting principles:

Principle Explanation

Reporting Promotion of meaningful financial reporting

Correctness True & fair view as a basis

Completeness Seamless posting of all accounting vouchers
Clarity and accuracy Unaltered and accurate account allocation
Continuous updating of all business transactions under the posting
Timeliness
requirements
Systematic record-keeping Postings shall be entered in chronological order
Integration of adequate internal controls (e.g. segregation of duties)
Structured organisation
enhancing internal structure of checks and balances

Preparation of accounts so that these are easily verifiable (for

Ease of verification
management and auditors)

Preparation and verification of accounts according to national and Swiss

Compliance with applicable law
law

3 Swiss GAAP Fer, https://www.fer.ch/en/, 19.06.17

54
Swisscontact, as other Swisscontact country offices, follows the cash accounting method. Only advance
payments which would otherwise distort the P&L (e.g. advance payment of the office for one year) can
be accrued for (mixed method).

Use of financial resources in line with project objectives

An expenditure complies with the project's objectives in an appropriate and economical manner if,
 it serves the purposes and objectives of the project as described in the project documents;
 and it is necessary and/or useful.

Unwarranted expenses (i.e. luxury, excessive perfection, non-project-related purposes, etc.) are
deemed “not in line with the projects objectives, not appropriate and not economical”.

6.1.2 Accounting Software

Swisscontact uses two accounting software:

 “SEXTANT” is the standard project accounting software in the field. A few projects use Abacus
instead. Only in exceptional cases will Finance Head Office allow the use of a different software.

 “ABACUS” is used for Head Office accounting. In addition, Abacus is Swisscontact’s ERP
(Enterprise Resources and Planning) that consolidates all financial accounting data: from
“SEXTANT” in the field and Abacus at Head Office, AbaProject and Abacus Payroll Head Office.
 AbaProject is used at Head Office and in the field to manage projects and for time reporting.
Time reported in AbaProject is automatically (based on the costs from Abacus Payroll) charged
to Abacus accounting.

6.1.3 Vouchers

Each accounting entry requires a voucher (invoices and receipts) with the following information:
 Date;
 Invoice (and receipt) issuer and payee of the funds with signature;
 The name Swisscontact Myanmar and the project as invoice recipient;
 Object of the invoice or type of service with price quotation;
 Amount.

Entries shall only be made based on original vouchers bearing the required initials.
If copies are used, the non-availability of the originals must be substantiated. Hand-written vouchers
can only be used if original receipts are not available (e.g. for taxi trips, tips, etc.).

All vouchers must be signed by the Head of Business Administration.

55
6.1.4 Account Entries
 Project accounting shall follow a chronological order;
 Account coding and posting number must be clearly shown on the voucher;
 Concise entry description is mandatory (Name of invoice issuer or payee of the funds).

For larger amounts, make sure procurement regulations have been respected and the corresponding
documents are filed.

6.1.5 Accounting Process

The Finance team maintains accounts of all projects for the purpose of recording and reporting of each
monetary transaction to relevant authorities. The accounts are based on the project budgets.
Chart of account
The chart of account specifies the account (line) of the budget.
Vouchers
Sequential vouchers are prepared in the prescribed format for each transaction or a group of
transactions, under similar account headings. These vouchers are signed by the Head of Business
Administration or by the Team Leader.
Data input
Input of data into the accounting software is carried out based on the vouchers. Supporting documents
are attached to each voucher.
Accounts payable
As, in general, projects follow the ‘cash’ system of accounting. Credit purchases or other liabilities are
not recorded. This applies to investments as well. As an exception, the accounting system’s accounts
payable module is used for tax liabilities and for transaction above USD 10,000 (e.g. rent).
Advance payments
Advance payments, including employees’ project related advances, are booked as accounts receivables.
Reconciliation
At the end of each month, while closing the monthly accounts, the Finance team prepares a bank and
cash reconciliation for each respective bank account for cash in the safe. The reconciliations are
approved by the Head of Business Administration.
Weekly backups
The backup of financial data on Swisscontact Myanmar computers must be done on a weekly basis.
Interproject transactions
Following process needs to be followed concerning interproject transactions:
 The local accountants establish in their SextANT-mandates new accounts 21300-xx with every
other project, with which they come into a relation. Either because their projects pay
something for another project, or because another project paid something for their project;

56
  The names of the accounts 21300-xx must contain the country-code (3 letters) and the name
of the partner-project, e.g. KHM SDP, or BGD BADIP;
 If a project pays expenses for another project, the accountant books to 21300-xx and sends the
documents to the accountant of the other project and indicates the exact amount in CHF
according to its accounting. Upon receipt, the other accountant books in its currency and with
the same exact CHF-amount to its P&L with counter-account 21300-xx;
 The bookings should be made in both projects in the same period in order that the balances on
the various 21300-xx be checked and matched monthly;
 At the end of each month, the projects reconcile the 21300-xx accounts together.
With the end-of-year bookings, the accounts 21300-xx are put to zero with counter-account 21200-01.
Monthly and quarterly closing
Monthly financial books must be sent to Swisscontact Head Office within 10 days after month end
closing. If the deadline cannot be met, Head Office accountant must be informed. Following documents
are to be sent:
 Balance Sheet;
 Monthly profit and loss (P&L) statement;
 Journal;
 Statement of accounts;
 Updated list of partners (contracts);
 Vouchers & bills under transfer accounts;
 Invoices under account 21900 “Local Donors”;
 For half-year and year-end closing: bank statements.
In addition, after Head Office accepts the monthly postings, the following original documents shall be
sent, bearing the original signature of the Head of Business Administration or Team Leader, by courier
to the Head Office.
 Balance Sheet;
 Monthly profit and loss (P&L) statement;
 Cash reconciliation;
 Bank reconciliation;
 Bank statements;
 Invoices under account 21900 “Local Donors”;
 Vouchers and bills under transfer accounts;
 For quarterly closing: actual vs. budget comparison;
 For year-end closing: Updated inventory list.
By signing the documents, the Team Leader / Head of Business Administration and the accountant
confirm that the accounting has been kept according to the rules laid out in this manual, that the
content and its evaluation are complete and correct, and that expenditures are appropriate, efficient
and in line with the objectives.

57
Year-end closing
Year-End closing follows the principles described below:
 All payments relating to the year being closed off, must be entered in the fiscal year. Invoices
must be requested timely from creditors (consultants etc.);
 All payments relating to the new financial year must not be entered in the old year. If this is not
possible, then contract must be made with the bookkeeping department of the Swisscontact
Head Office;
 Advance payments must be accounted for and entered as expenditure;
 Assets are to be kept as low as possible at the end of the year. Negative balances must be
avoided as much as possible;
 The balance sheet, profit and loss account, detailed account information and journals must be
checked carefully and critically.
Filing
When original bookkeeping documents are being filed, the newest vouchers shall always be on the top,
as follows:
 A file for banking documents (charges, transfer slips, account statements);
 A file for cash accounts with the corresponding vouchers;
 A file for balance sheets, profit and loss statements, account statements and journals
generated by the bookkeeping system;
 A file for creditor statements. If statements are numbered, the voucher number must be
entered when posting. Filing the documents in numerical sequence is recommended. If the
statements are not numbered, they shall be filed by date;
 A file for debtors, if necessary and posting vouchers which shall be numbered. Filing shall be
done in numerical sequence.
Swisscontact must ensure maintaining financial documents for 10 years after the audit. The documents
must be available for inspection by the Swisscontact Head Office and any authorised third party at all
times. In the case of Swisscontact in Myanmar being closed, Swisscontact Head Office shall decide on
the place where bookkeeping documents shall be kept subsequently.

6.2.1 Budgeting
The Team Leader takes overall responsibility for the project’s budgets. Budgets of projects must be
managed in line with the donor's regulations and Swisscontact rules.
Each project has a phase budget, which is approved by the Country Director, the Regional Director and
Swisscontact Head Office before submission to the donor agency. The project also has annual budgets
which follow the same approval process. This is also the case for amendments, if any, that take place
during a financial year. Any budget, or amendment, needs to be uploaded on AbaProject by the Head
of Business Administration.

58
6.2.2 Expense Monitoring
The projects have an expense monitoring system in place, with at least quarterly expense monitoring
reports, which are discussed within the management team and ultimately with the Country Director.
The reports show the annual budget and the expenditures to date. Budget holders comment variances
to budget and inform about expected under- or overspending.

Monthly cash request

Swisscontact Myanmar projects submit a monthly cash request which covers the anticipated expenses
in the prescribed form for the forthcoming month. Each Head / Team Leader forwards the monthly
cash budget requests to the Finance team, who compiles the cash request for the country and forwards
it to Swisscontact Head Office, at the latest on the 1st of the current month for fund disbursement.
Swisscontact Head Office then transfers the requested funds monthly in USD to Swisscontact Myanmar
bank account in Myanmar. The funds are then transferred to the projects bank accounts on a need
basis.
Bank accounts
Swisscontact country office holds a bank account in USD and a bank account in USD by a commercial
bank in Myanmar4.
Each project holds a bank account in USD and a bank account in MMK at the same bank as the country
office. Projects with field offices can have additional bank accounts in MMK on the field.
For efficiency reason, each account should be available in e-banking.
Bank accounts can be opened and closed only with the approval of the Country Director. The bank
account’s name shall include “Swisscontact”, the project name and, if in the field, the location (e.g.
“Swisscontact VSDP Mawlamyine”).
Each bank accounts must have dual signatory rights. There is no exception to this rule. It needs to be
ensured that the double signatory right is active for the cheques as well as for the e-banking.
For each account, up to 4 signatories can be allowed. For security reasons, no more than one national
signatory is acceptable. If more local signatories are necessary, a panel solution can be established (one
panel with nationals and one panel with internationals, signatory from each panel is necessary).
Changes in signatories can only be approved by the Country Director. There is no limit to the amount
bank signatories are allowed to sign.
Cash in safe
Swisscontact Myanmar holds cash in a safe to use for project expenditures which cannot be paid
through bank transfer. The maximum amount of cash in the safe is MMK 5,000,000 and to USD 3,000.
The cash is counted daily and once a month a formal check is done and documented by two different

4
Currently at KBZ bank

59
employees of the Finance team. The Head of Business Administration must conduct surprise cash count
at least once a year.
Petty cash
Employees who regularly have to make small payments for project purposes can have fixed petty cash
amount in form of an advance. The advance is settled at the end of each month and a new advance is
given at the beginning of the month or earlier if the petty cash has been used. Petty cash disbursement
per employee is in MMK only and cannot exceed MMK 500,000. The Finance team holds a list of
employees who are entitled to hold petty cash.
Funds disbursements
Funds disbursements occur in first priority through e-banking transfers. For this reason, each employee,
national and international, must have a bank account in MMK by the bank of the country office.
Second priority is given to Account Payee Cheques (crossed cheques) payable to an account (no cash
handled at the bank). Cheque books are kept by a designated employee of the Finance team in a safe
place. No signed blank cheques are allowed under no circumstances.
Third priority are cheques denominated to ID numbers.
Cash payments (which include Cash Cheques (non-crossed cheques) are to be reduced to a minimum
but are allowed for efficiency reason for up to MMK 750,000 and/or USD 500. Any exception to this
must be approved by the Head of Business Administration.
E-banking payment do not require a cash receipt. In case of payment by cheque at the bank, the receipt
of the bank must be kept and attached to the documentation. All cash payments, as well as the handing
over of a cheque to an individual require a cash receipt signed by the receiver. In case an employee
receives cash in hand through an external person, two cash receipts are required, the one of the
employee and one of the external person.
Cash management of field offices
Field offices follow a rolling advance procedure. They receive a monthly an amount which covers the
expenses of the month. The expense is fixed from month to month. In month when higher expenses
are expected, a higher cash advance can be requested, provided the reason is clearly mentioned on the
advance request.
At the end of the month, the cash book of the field office, including all expenses of the month, is sent
together with all original supporting documents, to the Finance Team of the Yangon Office for
settlement. After review, the finance team of the Yangon office sends the amount required to reach
the fix advance amount (revolving advance model).

6.4.1 Summary Table

# Task Prepared by Check Approval Form

60
 The requester fills in the cash advance
6.4.2 form, get it checked by Finance and Staff Finance LOAT5 FI01A
requests approval as per LOAT.
The requester gives the approved form
6.4.2 Staff Finance N/A FI01A
to Finance for disbursement.
Finance hand over the cash to the
6.4.2 requester and this one sign the cash Finance Staff N/A FI01A
receipt.

6.4.2 Cash advance process

Swisscontact Myanmar provides cash advances to employees to execute tasks connected to a project.
Advances are paid maximum five working days prior to the spending. Exception can be provided to
employees who need to pay regularly small expenses for the running of the office (e.g. Administration
Project Officer). These employees get a fix advance which they have to settle before receiving a new
advance. The finance team maintains a list with the name of the employees receiving such a fix advance
and the amount of the advances.
It is to be noted that while travel advances and travel claim are approved by the direct supervisor, the
other cash advances and payment requests are approved as per LOAT.
Cash advance can be also done by Consultants with long term contracts. The approval is done following
the LOAT.
Advances paid directly to contracted parties follow the regular invoice payment process and require an
invoice before the advance is disbursed.
Clearance
Cash advances must be cleared within ten working days following completion of the activities for which
the advance was taken (see expense requests below).

6.5.1 Summary Table

# Task Prepared by Check Approval Form
The requester prepares the payment
request form and attach all supporting
4.5.2 documentation, gives it to finance for Staff Finance As per LOAT FI01C
checking and forward it to the relevant
person as per LFAT.

4.5.2 The requester hands over the approved Staff Finance N/A FI01C
form (with all supporting

5 Level of Authorisation Table (PR01)

61
 documentation) to Finance for
settlement.
4.5.2 Finance settle the advance. Finance Staff N/A FI01C

6.5.2 Expense Request

Expense requests are to be made in the following cases:
 In order to clear a cash advance received by an employee; and/or,
 In order to pay back an employee for expenditure incurred in the course of work.
Expense requests for expenses that incurred in the course of work are done using the payment request
form. Expense requests for expenses that incurred during travel are done using the travel claim form.
All reimbursable expenses shall be claimed using the correct payment request or travel claim forms as
follows:
All receipts and the travel claim sheet, duly signed, must be forwarded to the Finance team within ten
(10) working days of the employee’s return to the office. No expenses are refunded if the request is not
properly completed or if not all required receipts are attached to the form.
If there were any advance payments, this information must be recorded on the form.
Payment of expenses up to equivalent UDS 1,000 are done in MMK. For amounts above USD 1,000,
payment can be done in USD on the request of the employee. The rule that no cash payment is done
for disbursements above equivalent USD 500 applies here as well.

6.6.1 Summary Table

# Task Prepared by Check Approval Form
Invoice processing is usually done based on a completed procurement process. For more detail on the
procurement process, please refer to the Chapter on Procurement
The requester prepares the payment
request form, attaches the invoice
(which must mention Swisscontact and
4.6.2 the project) and hands it over to the As per LOAT Finance N/A FI01C
Finance Team who checks it based on
the documentation from the
procurement process.
After check finance submits the
payment request with all supporting
4.6.2 N/A N/A As per LOAT FI01C
documentation to the approver(s) as
per LOAT.

4.6.2 After approval, Finance prepares the Finance Signatory 1 Signatory 2 FI01C
bank transfer and gets the bank

62
 # Task Prepared by Check Approval Form
transfer approved. A stamp “PAID” is
added on the invoice.

6.6.2 Invoice Processing Procedure

Payment of invoices are managed according to the following procedure:
The disbursement against any bill shall be made within 10 working days from the date of receipt of the
bills in the Finance team, provided that no unanswered questions remain concerning the bill within this
period.
Advances may be paid to a supplier of goods or services required for the project or if there is
requirement for confirming an order with an advanced payment. Advances of above 50% of the
contract value and/or above USD 10,000 must be approved in advance by the Team Leader or the Head
of Business Administration.

The external audit of the projects is carried out twice a year - in mid-year (audit of the systems) of the
present year and the beginning of the forthcoming year (financial audit).
The local auditor follows the audit instructions sent by the Head Office auditor and submits the
requested documents to this Head Office auditor. The external auditor will provide the project with an
audit report pertaining to the provided local financial figures.
The audit contracts are signed by Swisscontact Head Office.
Swisscontact Myanmar shall submit below documents to the auditor:
 Statements;
 Bookkeeping vouchers;
 Financial statements;
 Financial documents;
 Inventories;
 Personnel files and payroll schedules;
 Control books;
 Budgets;
 Account statements of banks;
 Access to physical assets;
 Inventories.
The Finance team takes part in the verification process of any approval, advances and payments
procedures. In addition, it is to ensure that internal control applied properly, and planning and
monitoring functions are regularly prepared. The Finance team ensures all financial related documents
are in accordance with Swisscontact rules and regulations.

63
Swisscontact rests obligation to its subcontracted partner organisations to be audited by an
independent, recognised local audit firm for all contributions. In cases where the project is not
sufficiently satisfied with the findings of the audit, it may request an external forensic audit, the cost of
which will be borne by the partner organisation.

Swisscontact Myanmar follows the tax law enforced by the Government of the Republic of the Union
of Myanmar. Details can be obtained from the Finance team.
Personal income tax is withheld from employees’ salaries on a monthly basis and paid to township
internal revenue department on a quarterly basis, as per the rules and regulations of the Republic of
the Union of Myanmar. Personal income tax may also be deducted from long-term consultancy
contracts. The decision is done on a case by case basis, making sure to maximise tax compliance and
minimise tax risks. Final decision is done by the Head of Business Administration.
Employees have to request vendors to provide a bill with the commercial tax stamps on the bills.
In case of doubt in case of taxes, Swisscontact Myanmar must follow a conservative approach, in order
minimise the tax risks for the organisation.

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