13. Appendix 2 Annual Program & Budget [APB] Preparation Guide

Transcription

1 eims User Manual/October Appendix 2 Annual Program & Budget [APB] Preparation Guide APB Introduction This section is located under the menu options Data Entry/Entity Summary and asks three key questions where MAs can introduce their budget according to the strategic plan. 1. Please introduce your Annual Program and Budget in relation to your Strategic Plan Goals and Objectives. Indicate the applicable year of strategic plan implementation (ie. Year 1, Year 2, etc) for the new APB. 2. Provide a brief summary of the APB highlights organized by the 5 programmatic priorities (Adolescents, Access, HIV/AIDS, Abortion and Advocacy) and their 4 supporting strategies (Governance, Resource Mobilization, Capacity Building, Knowledge Management). 3. When comparing the proposed APB with prior year s approved budget, what important changes does the association anticipate with respect to donor support, local income from operations or expenditure levels? What are the causes? Log onto the eims using the URL, now standard for all Extranet access. Overview of APB Preparation Steps 1. Open the Time Line Status for the Annual Program & Budget transactions. 2. Change the Default Setting option to facilitate entry of Proposed Budget and expected programmatic results. 3. Update the Strategic Planning section and link the Association s goals and objectives to the IPPF Strategic Plan. Include a brief situation analysis as justification of the goals, and list expected results for the strategic objectives. 4. Add new projects that will start during the proposed APB period. For on-going projects update the Project Summary, and revise the end dates for the projects and their objectives. 5. For on-going projects, use the Ledger/Programmatic Data copy function to quickly copy indicators descriptions and activity titles from the current Approved Budget year to proposed APB. Update expected results and detailed activities for the upcoming APB period. 6. For on-going projects, use Ledger/Ledger Copy by Project to create the APB budget accounts. Edit the amounts for the Proposed Budget. 7. Review the institutional budget to be sure that restricted income and expenses are equal for each restricted project. Verify that the institutional total of unrestricted expenses and income are equal. 8. Use Excel to complete the 12 month commodity request for the upcoming year [Format 11a Contraceptives and other Consumable Medical Products]. 9. Enter the Executive Director s summary of the APB in the Entity Summary / APB Introduction section. 10. Print and review the APB institutional reports from the Reports/APB page. 11. Complete and fax the APB Notification Letter along with the commodity request to the Regional Office no later than October 15 th.

2 eims User Manual/October TimeLine Status (Required) [Menu Options: Data Entry / Time Line Status] 1.1 From the Programmatic page of the Time Line Status section, select the Add New button to open the Expected Results for the new Annual Program Budget [APB] period. Enter the APB transaction year and set the status flag to Open. 1.2 On the Financial TimeLine Status page, select the Add New button to create a budget ledger. Select Proposed Budget from the Transaction Type field and set the Status field as Open. Enter in this screen the currency, and estimated average exchange rate and inflation rate to be applied for the January through December fiscal year.. The Note box in the Financial TimeLine status should be used to explain how the rates were derived and the sources of information used to determine the proposed average exchange and inflation rates. For Annual Program and Budget, it is often convenient to budget using summary accounts, rather than detailed expense and income accounts. Therefore the field labeled Suppress Control Accounts should be blank, without a tick mark.

3 eims User Manual/October If the Association is using the Staff Allocations module in the eims to estimate the personnel cost based on the proportion of time that staff spend on each project, the Entity Work page of the Timeline Status module must be opened for the upcoming APB period. [Note: If the Association will enter the total personnel cost in each Project Expense page, the Entity Work page is not required.] 2. Default Settings [Menu Option: Default Settings] After the TimeLine Status has been opened for the Proposed Budget period, users should be advised to change their Default Settings. This should be done before entering the APB data for the upcoming year. Select Default Settings from the Data Entry main menu option. From the drop down fields choose the Year of the APB and choose the Proposed Budget transaction type or ledger from the drop down list.

4 eims User Manual/October Strategic Planning [Menu Option: Data Entry Strategic Planning] Update the strategic planning information in the eims to reflect the most recent plan approved by the Board. Each Association strategic goal should be linked to an IPPF strategic goal. Be sure to include a brief situation analysis for the goal, explaining the challenges that led to the goals formation. If you are entering French, Spanish or other non-english text in the fields labeled original language, please insert an English translation in the field prefaced by the phrase in English. Similarly, each strategic objective of an Association should

5 eims User Manual/October be linked to an IPPF strategic objective. Where possible specify the expected strategic results for each strategic objective. Guidelines for completing the Strategic Plan section may be consulted online in the Strategic Planning module. 4. Projects [ Menu Option: Data Entry Projects Main] 4.1 Use the ADD NEW PROJECT menu option at the top of the project index page to define a new project scheduled to begin during the upcoming APB year. Please complete in full each field on the Main Project page. The is a summary page and can be viewed by anyone in the IPPF using the eims Search feature. Be sure the project is linked to both goals and objectives of the IPPF strategic plan as well as the organization s own strategic plan, so that it appears correctly on programmatic reports. For a detailed explanation of each field on the Project Main page, please refer to the Documentation, User Manual menu option the eims, Chapter 5. Please not that as of 2005, a project may be associated with as many as three separate programmatic themes. The minimum Budgeting Frequency required by IPPF is Annual. Use of semi-annual, quarterly and budgets are generally not required for projects funded by unrestricted core grants. Even when the Budgeting Frequency is Annual, the Association will be able to report financial results on a semi-annual basis for the Half Year and Annual Report. Program Reporting Frequency is set at the discretion of the Association depending on the use of the eims for internal monitoring of projects. For those with internal program tracking systems, the Program Reporting Frequency should be Annual, the minimum required by IPPF. After completing the Main page for the new project, use the Project section to create objectives. Use the button to an Add new Specific Objective. Add indicators with expected results using the hyperlinks.

6 eims User Manual/October Hyperlinks to Add & Edit Indicators Then enter the planned Activities, followed by the assets, income and expenses required for the upcoming 12 month budget period. If staff allocation is used by the association, enter this information to complete the new project s entry for the APB proposal. 4.2 Open each on-going project and verify that the project is linked to both the IPPF strategic goal and objectives and the Association s strategic plan. Review the information in the Summary and Justification fields of on-going projects and update as required. Do not delete historical information from these fields; simply add the update at the beginning of the field s text box and preface the text with the words APB Update 200X for the corresponding year. Select the name of the staff member who will be responsible for the project in upcoming proposed budget period. Click on the Update button at the bottom of the screen to save the changes. 4.3 If a project will not continue into the proposed budget year, be sure that the Finish Date on the Main page is set to the current fiscal year rather than the upcoming APB year. Do not delete this project. 4.4 Specific Objectives (As Required) [Menu Options: Data Entry / Projects / Specific Objectives / Indicators] Take a moment to review the Specific Objectives of each on-going Project. Be sure that there is a starting and ending year specified for each objective. Without the year range, some project reports may not print correctly. All projects of limited duration require an ending or To Year to be selected. If the project is classified as an ongoing project in the Main project page, and the objective is designed to continue through the life of the project, please check the Ongoing box and leave empty the To Year.

7 eims User Manual/October If an on-going project or a specific objective will not continue into the Proposed Budget period of the APB, uncheck the Ongoing box and enter the ending year in the To Year field. Do not delete any objectives. 5. Programmatic Data Copy for On-going Projects [Data Entry Ledger Programmatic Data] For ongoing projects, the fastest way to create and update the indicators and activities for the upcoming APB year is by: 5.1 Copying the current years project indicators and activities to the new APB year, 5.2 And updating the Baseline, Expected Results and Planned Activity Details to reflect the new APB year. The copy procedure will be successful if the year that data will be copied TO (or target year) is consistent with the Project Finish Date and the Project Objective Years. For this reason it is recommended that staff check both the year range on the objective page and also the project dates on the Main page before copying programmatic information. After the copy procedure has been completed, always return to the Project section, open each Project Indicator and update the Baseline and Expected Results to reflect the new APB year. Open each Activity page and update the Planned Activity Details and name of person responsible for the activity. An APB will be considered incomplete without up-to-date indicator and activity information. If a copied indicator or activity is not applicable to the new, proposed budget year, it may be deleted from the table view for indicators and activities for the APB year. Take care to verify that the transaction year specified on the page refers only to the new APB year, and does not reflect any other transaction year. Proper use of Default Settings (page 2) will avoid accidental deletion to prior period information. 6. To Create the Budget for On-going Projects and Administrative Cost Centers: Ledger Copy by Project [Data Entry Ledger Ledger Copy by Project] Associations may budget at the summary or control account level in order to facilitate the preparation of the APB. Summary or control accounts are those that end in 000, such as Travel , Office Supplies Detail accounts, can be utilized as required by Association management and donors. For on-going projects and indirect costs, the quickest way to create a new budget for the proposed APB year is the Ledger Copy function. However, before using this function, the Association must have opened a Proposed Budget for the APB year, and specified an average exchange rate for the new APB year. The two step process requires the Association to:

8 eims User Manual/October Copy the budget accounts FROM the current year s approved budget TO the proposed budget of the APB period, and edit on the same Ledger Copy page, the proposed income and expense amounts for the upcoming APB year. 6.2 If additional types of expense or income accounts must be included in the proposed APB, return to the Project section, open the Project Expense or Project Income page and use the Add New function. For detailed instructions on the use of the Ledger Copy by Project feature, please refer to the Technical Note dated June Tips: - If a specific eims budget account will not be required during the upcoming APB year, enter a zero balance in the project s Proposed Budget column. - Uncheck the Copy staff allocation tick box. Staff allocations, if required, should be entered directly into the project after the Ledger Copy process is complete. - It is recommended that the Association print the Ledger Copy page before selecting the Submit button to have at hand a history of the data entry process. Use the Data Entry / Project / Report section to produce an Income and Expenses report for review by project managers, Finance Director, and Executive Director. If a project will start during the upcoming APB year, the expenses, income and assets must be entered manually into the proposed budget ledger using the data entry screens for Project Assets, Project Income, and Project Expenses. Ledger Copy function is not applicable to the budgets of new projects. 7. Balancing the new APB budget (Recommended) As a general rule the total institutional budget must be balanced by fund type. Please verify that the total of restricted income and restricted expenses are equal for each project. The institutional total of unrestricted expenses and income must equal. If you are planning to increase a reserve using an unrestricted project surplus, please include this in the APB. Similarly if a project will be utilizing existing reserves in order to balance the budget this should be reflected in the APB. Please contact the regional office finance staff or eims remote support personnel if you need assistance with either creating funds or adjusting reserve balances using the Amendment option in the eims. There are several reports in the eims that can be used to determine if the income and expenses are balanced by fund. Please refer to the Reports/APB section to view to view the following reports: Projects by Expenditure, Income, Surplus / (Deficit) Projects by Expenditure, Income, Surplus / (Deficit) Including Assets Projects by Expenditure, Income, Surplus / (Deficit) Including Assets and Fund Transfers 8. Commodities (Required)

9 eims User Manual/October The commodity section of the web based IMS is currently being tested in selected Associations. For those MA s that are not participating in the test, please use Excel to complete the standard commodity request forms for the upcoming budget year. Association should send these worksheets via or fax the to the Regional Office no later than October 15th: Format 11a (Contraceptives and Other Consumable Medical Products) 9. APB Introduction (Required) [Entity Summary/APB Introduction] This section is designed for use by the Association s Executive Director. It provides an executive summary of the APB submission and relates the APB operational plan to the strategic plans of the IPPF and Association. It should highlight differences between the current year Approval and the proposed APB year submission both in terms of program plans and budget forecasts. Changes in the operating environment, economy, political climate or donor support should be discussed in this key document. 10. Programmatic Institutional Reports (Recommended) [Reports/APB] To review the programmatic data entered into the eims, the Executive Director will need to consult several eims reports. A description of these reports is provided in the Compendium of eims Institutional Reports. APB-1 Mission Statement / Strategic Plan. APB-2 Entity Summary APB Introduction APB-3 Project Summary by Objective, Indicator and Activity Report length will vary depending on the number of projects in the APB. We recommend that the reports are exported as a pdf format and saved on the local computer or network before printing using Adobe Acrobat. 11. APB Notification Letter (Required) Use the APB Verification checklist and eims reports to review the Annual Program Budget submission. The Executive Director should complete the APB Notification Letter, sign and fax it to the Regional Office by October 15 th, along with the Commodity forms required to process the supply request. 12. Technical Assistance If you have questions regarding the use of the eims for APB preparation, please do not hesitate to contact your regional eims focal point or send an to ims@ippf.org.