• Overview
• Basis of all systems
• Survival system
• Developing systems
• Cash and accruals accounting
• Advances and loans
  • Personal advances and loans
  • Programme advances
• Financial reports

• Case studies
• Resources

Programme advances (page 1 of 2)

Money advanced to a staff member for programme expenditure including 'per diem' and refundable personal expenses

Cash advance (or float)

A staff member receives a cash advance for payments on behalf of the organisation.

If the staff member will not make any further payments on behalf of the organisation:

• The staff member accounts for all payments made and returns any unspent balance.

If the staff member will continue to make payments on behalf of the organisation:

• The staff member accounts for all payments made since last receiving any money and receives a replenishment for the same amount as they have accounted for.

To limit problems make sure:

• Cash advances are approved by one designated person and made by a different designated person.
• Cash advances are recorded in a Cash advances register
• A team member receiving an advance:
  • signs the Cash advance regulations before receiving any advance
  • signs a receipt for each advance received
  • accounts for all previous advances, before receiving another advance.

Next page