• Overview
• Transfer of funds
• Carrying cash
• Storing cash
• Bank accounts
• Developing controls and security
  • Advances and balances
  • Expenditure controls
  • Purchase controls
  • Roles and responsibilities
  • Separation of duties
  • Vouchers etc.
• Reducing risk
• Programme manager's role

• Case studies
• Resources

Purchase controls

Specify the goods or services in as much detail as possible

• Standard specifications are available for many relief items - use them.
• If there is no time to find or prepare a detailed specification, at least obtain and keep a sample, and order goods "as sample".
• Be clear about what you want, so that the supplier understands.
• Specify the quantity precisely, even if it is only your best guess.
• Agree price including delivery. There is often a big difference between the price including transport, and the value of that item on the local market

Delivery

• Fix the date clearly. Ensure it is realistic. Is the supplier agreeing to your date only because they want the contract? Will they be able to deliver?
• Ask for delivery at the most convenient place for you.
• Agree in advance who is responsible for unloading and stacking any supplies.

Responsibility for losses

• Agree who is responsible for any losses and how these will be repaid, using the replacement cost in country.
• Insurance may also be possible.

Payment terms

• Advance payments may be necessary as a sign of commitment.
• Check with others working in the area before giving any advance. Be particularly careful if supplier does not have an obvious office.
• Keep advances as low as possible and stop as soon as possible.

Tenders

• Your organisation and donors may require tenders according to set procedures for all purchases above a certain value - if so carry out as soon as possible.
• If not, asking more than one supplier to give you a price in writing. This may take more time at the start but may save time and money later.
• When choosing the successful tender, consider value for money first, total price second.

Even the "best" system can be abused - case study

Some donors may insist that your organisation refunds any money used to purchase items if you have not used their tender procedure.