Xem 1-20 trên 40 kết quả Disbursement
  • This chapter explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats.

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  • After completing this chapter you should be able to: Define internal control, identify the principles of internal control, explain the applications of internal control principles to cash receipts, explain the applications of internal control principles to cash disbursements,...and other contents.

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  • Chapter 12 - The expenditure cycle: Purchasing and cash disbursements. This chapter describe the basic business activities and related data processing operations performed in the expenditure cycle; Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions; Document an understanding of the expenditure cycle activities;...

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  • Mẫu sổ quỹ tiền mặt được sử dụng để theo dõi và quản lý các giao dịch tiền mặt nhằm tránh việc thất lạc hoặc mất cắp.

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  • This sample summarizes project expenditures by main disbursement categories with sub-headings

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  • CHAPTER 3 The Cash Budget Explain the purpose of the cash budget and how it differs from an income statement. Calculate a firm’s expected total cash collections and disbursements for a particular month. Calculate a firm’s expected ending cash balance and short-term borrowing needs.

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  • Recent DCF analysis highlighted the importance of improved national aid information management systems to better track effective development cooperation targets, including on gender equality and the empowerment of women, and to make a wide range of timely and forward-looking information (on disbursements, forecasts, progress on results, and gender issues) widely available to all stakeholders for accountability purposes.

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  • Learning Objectives Define what is meant by internal control and describe some key elements of an internal control system for cash receipts and disbursements. Encourages adherence to company policies and procedures Promotes operational efficiency Minimizes errors and theft...

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  • The issue of sustainability has a number of dimensions, some of which were already mentioned. The one addressed here is the sustainability of subprojects. This issue comes up when the transition of social funds from the emer- gency or crisis mode to the longer term is examined. The transition is essentially the change from building a facility to delivering an ongoing service. By implication, how the services are being used needs to be monitored and evaluated, not just what was disbursed or built.

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  • On the political side, mechanisms for the rapid disbursement of project grants to poor municipalities have an obvious potential for partisan pa- tronage and for political advantage, particularly during election processes. This has to be faced. To reduce the improper management of financial resources, it is critical to adopt transparent and objective selection crite- ria for projects. Additionally, to ensure long-term support for funds by international donors, it is important that technical staff are not treated as political appointees to be changed with each new government....

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  • Technologies are playing a critical role in reducing the costs of transmitting transaction details between the customer, the retailer, the financial service provider and eventually third parties. Payment facilities encompass a variety of products (e.g. giro accounts, call accounts, transaction accounts,..) and services (e.g. bill payment, check payment, direct debit, stop orders, money transfers, credit transfers, disburse- ments, e-payments, mobile payments,…) for managing the transfer of funds to/from a customer or a third party.

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  • Governmental entities may also be dependent on expected disbursements from foreign governments, multilateral agencies and others abroad to reduce principal and interest arrearage on their debt. The commitment on the part of these governments, agencies and others to make such disbursements may be conditioned on a governmental entity's implementation of economic reforms and/or economic performance and the timely service of such debtor's obligations.

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  • The first conclusion of the review was that the later generation of social funds had better integration of sustainability elements in their project design than the earlier generation of social funds. There was more em- phasis on active community participation throughout the project cycle, including at the disbursement and supervision stages in cases when user committees organized maintenance and operated accounts from which they disbursed resources.

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  • Initially there were cooperation problems with line ministries. Emer- gency funds wanted to disburse fast, and sustainability was not of con- cern to social funds: they just constructed projects. After a while, schools had no students and health posts had no nurses. So now there is more coordination with government entities, either formal or informal. The Chile fund negotiates its budget with the ministry of finance and ex- ecutes programs with line ministries.

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  • Despite inadequate funding levels and limited program coordination, the United States still allocates tens of billions of dollars annually to a multitude of projects across the nation. Such investment could go further toward upgrading America’s infrastructure if it were spent more efficiently. The vast majority of funds for infrastructure projects in the United States are not disbursed on the basis of a rigorous comparison of projects’ economic costs and benefits.

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  • A pioneer in Islamic microfinance, Al-Amal Microfinance Bank (Al-Amal) was established in October 2008 as the first microfinance bank in Yemen. Dedicated to providing poor micro- entrepreneurs with access to financial services, Al-Amal targets youth and women with microcredit, savings, and insurance, among other services. To date, Al-Amal has developed two youth-friendly products, Youth Fund (credit) and Child Savers (savings).

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  • A further example of process redesign for manufacturability is Boeing’s Point of Use system for chemical materials. This enables the storage of materials where the production process utilizes them, as opposed to the previous system which utilized centralized chemical disbursement centers that entailed frequent machinist travel over substantial distances and greater overall chemical usage and waste. Generally, point of use efforts enable the storage of materials where the production process utilizes them.

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  • The organizational structure for project management is often chosen to mitigate risk in a weak capacity environment, but it may also reflect internal incentives that focus on speed of project processing and disbursement, and perceived stigmas in low implementation performance ratings. The result is often the use of PIUs—sometimes semi-permanently—even though regional studies have shown that they are suboptimal organizational arrangements and create problems of morale among government officials.

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  • New numbers from the College Board show that federal student loan disbursements—the total amount borrowed by students and received by schools—in the 2009–2010 academic years grew about 14% over the previous year to $96.8 billion. At the student level, class of 2009 college seniors carried an average of $25,000 in students loans (College Board 2010). The amount of money students borrow has long been on the rise. With recent economic downfalls, this is even more of a problem than in the past.

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  • In implementing its program, NBD serves potential borrowers on site in the targeted area. The methodology for implementing SME credit programs departs from the traditional lending structure in Egypt both in terms of targeted types of borrowers and amounts involved. Upon simple and thorough studies of potential and small borrowers, adequate uncollateralized loans with appropri- ate repayment schedules are disbursed to clients to fulfil their credit needs. NBD has been chosen as a model for the Middle East which relies on Microfinance best practice techniques.

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