Microsoft Office - Web viewសិក្ខាសាលាបណ្តុះបណ្តាល. ស្តីអំពី

អង្គការលើ��កកំពស់ធនធានសហគមន៍លើ��ម្ប�ការអភិវឌ្ឍន៍ Community Resource Improvement for Development

សិកា� សាលាបណ្តុ ះបណ្តា្ត �ស្ត�អំព�

លើ%�ការណ៍នៃនគណលើនយ្យអង្គការPrinciples of

NGO Accounting លើ)កាមឧបករណ៍របស់ UNDP GEF SGP

លើរ+បចំលើ-យអង្គការលើ��កកំពស់ធនធានសហគមន៍លើ��ម្ប�ការអភិវឌន្ឍន៍

កំពង់ចាម ថ្ទ� ៣០ ខែ5 ឧសភា ឆ្នា8 ំ ២០១១

�ឹកនាអំង្គសិកា� សាលា :

លើលាក ខែសម សំអាន នាយកអង្គការ

ទស្សនៈវស័ិយ ប្ជាព�រ�្ឋក8ុងសហគមន៍ទទួ�បានចំលើនះផ្កជំនាញវជិាI ជ�វៈ លើ��ម្ប�ចូ�រមួចំខែនកលើ��កកំពស់ប្ភពធនធានក8ុងសហគមន៍លើអាយរកីចំលើរនី មាន និរន្តរភាព និងរស់លើMប្ កបលើ-យភាពថ្ថ8រូ �្អប្លើស�រ សមភាព សុ5ភាព�្អ មានការលើ%រពសិទ្ធិ%8 និង�ទ្ធិប្ជា ធិបលើPយ្យ %Q នអំលើព�ហិង្សា )បាសចាក ការរលំើលាភបំពាន និងការលើរសីលើអ�ង ។លើបសកកមQ

លើធV�ការក8ុងភាពជានៃ�គូរជាមួយអាជាW ធរគ្ប់�ំ-ប់ថ្នា8 ក ់ អ8កពាក់ព័ន្ធ ផ្ងៗ និង ប្ជាព�រ�្ឋក8ុងសហគមន៍ លើ��ម្ប�ធានាបាននូវប្សិទ្ធភាពនៃនការ អនុវP្តគលើ)មាង ក8ុងលើ%� បំណងរមួចំខែណកកាP់បន្ថយភាព)ក�ក ្ និងលើធV�ការអភិវឌ្ឍន៍លើស�្ឋកិច្ចសង្គមសំរាប់ប្ជាព�រ�្ឋក8ុងសហគមន៍តាមរយៈការ បណ្តុ ះបណ្តា្ត �ជំនាញបច្កលើទស និងការអនុវP្ត ជាក់ស្ង ។

ទស្សនទាននៃនគណលើនយ្យ១. លើP�គណលើនយ្យគឺជាអV�?

វាគឺជា)បព័ន្ធមួយខែ��លើ)ប�លើ��ម្ប�កំណP់)តា ផ្តុំបញ្ចូ�%8 វាស់ខែវង ចាP់ថ្នា8 ក់ និងបង្ហាd ញនូវ ព័P៌មានហិរញ្ញវP្ថុ ខែ��ទាក់ទងនិងសកមQភាពនៃនអង្គភាពមួយ ។មុ5ង្ហារសំខាន់ៗរបស់គណលើនយ្យរមួមាន ៖ ការកP់)តា ការចាP់ថ្នា8 ក់ សរបុ និង ការបក)សាយ ។

លើ%�ការណ៍នៃនគណលើនយ្យអង្គការ NGOs 1 លើ-យលើលាក ខែសម សំអាន នាយកអង្គការ CRID


ក. លើហPុអV�បានជា)Pវូសិក្សាគណលើនយ្យ ?លើ��ម្ប�Pបនិងសំនួរលើផ្សង លើយ�ងអាចលើjk�យជាមួយព័P៌មានគណលើនយ្យ ។ លើ��ម្ប�លើ)ប�)បាស់លើអាយមាន)បសិទ្ធភាព លើយ�ង)PវូខែPយ�់ព�

ពាក្យលើពជន៍ និង�ក�5័ណ្ឌ របស់គណលើនយ្យ និងទស្សនទានរបស់ គណលើនយ្យខែ��នាលំើឆ្នាm ះលើnការលើរ+បចំរបាយការណ៍គណលើនយ្យ ។ លើយ�ងក៏)PវូខែPយ�់�ឹងផងខែ�រព�ន�Pិវធិ� លើ��ម្ប�)បមូ�ព័P៌មាន និងសលើង�បក8ុងរបាយការណ៍ហិរញ្ញវP្ថុ ។

5. )បលើភទគណលើនយ្យករវធិ�មួយលើ��ម្ប�ចាP់ថ្នា8 ក ់ )បលើភទ5ុស%8 នៃនគណលើនយ្យករ គឺតាមរយៈការកំណP់លើ��)បលើភទនៃនអង្គភាពខែ��លើគបំលើពញការង្ហារ ។ លើគ

ខែបងខែចក)បលើភទគណលើនយ្យករជាប�)បលើភទ ៖ ១. គណលើនយ្យករខែ��លើធV�ការង្ហារសំរាប់)កមុហុ៊នឯកជន២. គណលើនយ្យករខែ��ជាអ8កផ្គP់ផ្គង់លើសវាសាធារណៈ (គណលើនយ្យករអង្គការ)៣. គណលើនយ្យករខែ��លើធV�ការង្ហារជាភា8 ក់ង្ហាររ-្ឋ ភិបា� ។ បុ៉ខែន្តលើ-យខែtកលើMក8ុងការសិក្សាវគ្គបណ្តុ ះបណ្តា្ត �ខែ��មានរយៈលើព�១សប្តា្ត ហ៍លើនះសិកា� កាមទាងំអស់នឹងសិក្សាខែសVងយ�់

យ៉៉ាង�ំអិPលើnលើ��)បលើភទគណលើនយ្យករមួយ)បលើភទគ ឺ គណលើនយ្យករអង្គការ ខែ��មុ5វជិាI លើនះ)Pវូបានស)មបស)ម�ួ និងលើធV�ការបណ្តុ ះបណ្តា្ត �លើ-យអនុវP្តលើnតាមលើ%�ការណ៍ និងឧបករណ៍)បព័ន្ធ)គប់)គងគណលើនយ្យរបស់អង្គការ UNDP GEF SGP ខែ��កំពុងនឹង)PវូបានអនុវP្តលើMតាមបណ្តា្ត អង្គការជាលើ)ច�នលើMទូទាងំ)ពះរាជាណ្តាច)កកមmុជា ។

លើMក8ុងកមQវធិ�បណ្តុ ះបណ្តា្ត �លើនះ សិកា� កាមទាងំអស់នឹងបានសិក្សានូវ)បធានបទ�ូចខាងលើ)កាម ៖ ១. ការលើរ+បចំនូវរបាយណ៍សកមQភាព)បចានំៃថx២. ការលើរ+បចំរបាយការណ៍ពិសា្ត រព�ចំណូ�ចំណ្តាយ)បចាខំែ5៣. របាយការណ៍ហិរញ្ញវP្ថុ)បចា)ំP�មាស៤. របាយការណ៍ប៉ាន់សាQ នការចំណ្តាយ៥. របាយការណ៍)គប់)គងថវកិា៦. របាយការណ៍)PPួពិនិP្យថវកិា

២. កិច្ចការគណនេ�យ្យអង្គការ ( NGOs ACCOUNTANT) Pួនាទ� និងការទទួ�5ុស)Pវូរបស់បុគ្គ�ិកគណលើនយ្យ ជាធមQតា បុគ្គ�ិកគណលើនយ្យ)Pវូចំណ្តាយលើព�លើវលាភាគលើ)ច�ន លើធV�ការលើMក8ុងការយិ៉ា�័យជាមួយនិងកិច្ចការជាលើ)ច�នព�មួយនៃថx

លើnមួយនៃថx ។ លើMក8ុងអង្គភាពមួយ)PវូខែPមានបុគ្គ�ិកគណលើនយ្យលើ-យខានមិនបាន មិនថ្នាខែPអង្គភាពPូច ឬធំ សា្ថ ប័នរ�្ឋ ឯកជន ឬសង្គមសុ�វ�ិ ។ លើ-យខែtក លើMក8ុងសា្ថ ប័នសង្គមសុ�វ�ិ ខែ��លើយ�ងសា្គ �់ថ្នាជា អង្គការលើ)}រ-្ឋ ភិបា� Non-Government Organization (NGOs)គណលើនយ្យលើ��រPួយ៉៉ាងសំខាន់លើMក8ុងការ)គប់)គង)បព័ន្ធហិរញ្ញវP្ថុលើMក8ុងអង្គភាព)ពមទាងំលើ��រPួជាមន្រន្ត�រ�្ឋបា�ផងខែ�រ ។ Pួនាទ�សំខាន់ៗរបស់បុគ្គ�ិកគណលើនយ្យមាន�ូចខាងលើ)កាម ៖

- CaGñkTTYlxusRtÚvcMeBaHmuxnaykRbtibtþi

- eFVICaGñkcat;taMgkmµviFIGgÁRbCuMrbs;KN³kmµkarRbtibtþi

- RtÚveFVI nigrkSakMNt;ehtuGgÁRbCMuTaMgGs;

- CaGñkTTYlxusRtÚv nigerobcMeFVIbTdæanepSg²

- erobcMÉksarskmµPaBRbcaMéf¶rbs;buKÁlikkñúgKeRmag



- cuHhtßelxaelIr)aykarN_hirBaØvtßúRbcaMEx RtImas qmas nigRbcaMqñaM

- CaGñkerobcMKMeragEpnkarKeRmagcMNayhirBaØvtßúCamYyRbFankmµviFI naykrg nayknigbuKÁlik

- CaGñkTTYlxusRtÚvelIlixitepSg²

ការ)គប់)គង)បព័ន្ធគណលើនយ្យក8ងុអង្គភាព

1- karTTYlR)ak;k- eKaledAénkarRKb;RKg

edIm,IFanafaRTBüskmµ EdlGacbgVilCasac;R)ak;)anelOnbMputrbs;GgÁPaBRtUv)ankarBary:agtwgrwg eCosvagkMhusedayectna nig¼b¤ BIkarxatbg; b¤BIkardkykmkeRbIR)as;edayminsmehtupl .

x- esckþIENnaM nig muxgarBinitüépÞkñúg1- naykRbtibtþiCamnusSEtmñak;Kt;Edlm

ansiT§ieFVIkarcuHhtßelxaelIkic©RBmeRBogTTYlCMnYyCamYy m©as;mUlniFi nigepÞrcUlKNnIFnaKaredayELkmYy .

2- PaKIm©as;CMnYyecjviká½ybR½tpøÚvkarmYysMrab;ral;karTTYl)annUvmUlniFiTaMgGs;edayP¢ab;nUvÉksar



skçIkmµCamYynigviká½ybR½tTTYlmUlniFienH RbsinebIman .

3- viká½ybR½tRtUvsresrtamelxerog ehIynaykRbtibtþirYmCamYybuKÁlikrdæ)al¼KNenyümanParkic©RtYtBinitüviká½ybR½tTaMgenaH . RbsinebIviká½ybR½tNaKµansuBlPaB b¤RtUvlubecal RtUvdak;sBaØafa “CANCELLED”

nigbnÞab;mkRtUvrkSaTukCaÉksareyag . 4- buKÁlikrdæ)al¼KNenyüRtUvrab;CadM

Nak;²nUvsac;R)ak;RbmUl)anedaymin)aneRKagTuk nigEdlmin Tan;)andak;FnaKar .

5- RtUvmanesovePAbeBaØIelxKNnIFnaKardac;edayELksMrab;mUlniFirbs;Gñkpþl;CMnYy nigsMrab;mUlniFidéTeTot edIm,IeCosvagkarRcbUlRcbl;RcLMKña .

6- RtUvrkSaTukr)akarN_sRmbsRmYlRbtibtþikarFnaKarcMeBaHmUlniFirbs;m©as;CMnYy nig mUlniFidéT eTot .

7- mUlniFiEdlTTYl)anBIkarepÞrtamRbB½n§FnaKarRtUvkt;RtaTuk Ep¥kelIr)aykarN_sRmbsRmYlRbti btþikarFnaKar . RtUvP¢ab;lixitTTYlsac;R)ak;tamFnaKar ( Bank Credit

Memos) nigskçIkmµepSg² CamYylixitcuHTinñanub,vtþi .

nItiviFiénkarTTYl)ansac;R)ak;



1- Ep¥ktamsac;R)ak;TTYl)an eKRtUvecjviká½ybR½tTTYlsac;R)ak; ¬RtUvbMeBjc,ab;edIm nigc,ab;cMlg rbs;viká½ybR½t ¦

2- enAdMNac;éf¶nImYy² b¤enAéf¶eFVIkarbnÞab;rbs;FnaKar RtUvyksac;R)ak;EdlTTYl)aneTAdak;kñúgFnaKar edaysuvtßiPaB .

3- ÉksarbBa¢ak;kardak;R)ak;kñúgFnaKar RtUverobcMCaBIrc,ab; dUecñHeyIgGacrkSaTukc,ab;cMlgEdlFnaKar TTYlsÁal;faRtwmRtUv CaÉksarsMrab;eRbIR)as;kñúgkarerobcMr)aykarN_sRmbsRmYlFnaKarCaerog ral;Ex .

4- c,ab;cMlgviká½ybR½tTTYl)ansac;R)ak;CapøÚvkar enAEtrkSaTukkñúgesovePAviká½ybR½tsMrab;eFVICaÉksar.

5- enAcugs)aþh_ b¤cugExnImYy² Ep¥ktamcMnYnRbtibtiþkar viká½ybR½tTTYl)ansac;R)ak;begáIt)anCamUldæan sMrab;kt;RtakñúgesovePAkt;Rtasac;R)ak;TTYl)an bnÞab;mkRtUvbg;elxtamlMdab;elIviká½ybR½tTaMg enaH .



6- enAdMNac;ExnImYy² RtUvsrubkMNt;RtaRbcaMExEdlmanenAkñúgesovePAkt;Rtasac;R)ak;TTYl)an ehIy bnÞab;mkeTot RtUvkt;cUlkñúgesovePAFM .

2- karcMNaysac;R)ak;k- eKaledAénkarRKb;RKg

edIm,IFanafaral;kardksac;R)ak;TaMgGs;mankarGnum½tyl;RBm nig edIm,IbgðajBIkarcMNayCak;Esþg Edl)anekIteLIg b¤esvakmµ)anbMeBj nigmanÉksar nigskçIkmµeBjeljbBa¢ak; .

x- esckþIENnaM nigmuxgarBinitüépÞkñúg1-mnusSbInak;RtUv)anRbKl;Parkic©cuH

htßelxadkR)ak;BIKNnIFnaKarsMrab;bMerIkargareGayKeRmag nImYy² .

2-RKb;kardkR)ak;ecjBIKNnIFnaKar RtUvmanhtßelxaBIrnak; ¬naykRbtibtþi nigRbFanRKb;RKg KeRmagnImYy² b¤buKÁlikrdæ)al¼KNenyü ¦.

3-RtUvcuHelxTukCamunenAelIb½NÑcMNay .

4-minRtUvdksac;R)ak;RbmUl)an EtminTan;)andak;FnaKar b¤sac;R)ak;EdlRbmUl)anBIttIyCn ¬PaKIxageRkA¦edaypÞal; mkeRbIR)aséLIy .

5-b½NÑcMNaysac;R)ak; RtUvepÞógpÞat;edaybuKÁlikKNenyümñ



ak; nig Gnum½tyl;RBmedaynayk Rbtibtþi b¤mRnþIEdlRtUv)aneKRbKl;siT§i .

6-b½NÑcMNaysac;R)ak;EdlmanskçIkmµRKb;RKan; RtUvdMRtafa “PAID”

edaymanbBa¢ak;kalbriecäT bg;R)ak; edIm,IeCosvagkareRbIR)as;skçIkmµdEdlsarCafµIsMrab;karTUTat;epSgEdlminRtwmRtUv .

7-GñkRtUvTTYlR)ak; RtUvTTYlsÁal;fa)anTTYl b¤)anTUTat;BitR)akdEmn edaycuHhtßelxaelIb½NÑ cMNaysac;R)ak;mYy .

nItiviFIénkardksac;R)ak;1- ral;kardksac;R)ak;ecjBIKNnIFnaKar

RtUvmankarcuHhtßelxa2rUb EdlkñúgenaH 1rUbKWCanaykRbti btþi nig 1rUbeTotKWCaRbFanRKb;RKgKeRmagnImYy² b¤buKÁlikrdæ)al¼KNenyü .

2- kardksac;R)ak;TaMgGs;RtUvmanskçIkmµbBa¢ak;P¢ab;mkCamYy dUcCa ³ k- viká½ybR½tTij¼lixitbBa¢aTijrbs;rbreRbIR)as;x- KeRmagfvika¼sMeNIrsMuvKÁbNþúHbNþal b¤sMrab;karcayvayelIsikçasalaCaedIm



K- ÉksardéTeTotEdlCaÉksarbBa¢ak;karTijTMnij b¤esvakmµ

3- ral;skçIkmµRtUvmankarGnum½tCadMbUgedaybuKÁlikTTYlbnÞúkrbs;GgÁkar muneBlTUTat;Cak;Esþg .

4- RbsinebIskçIkmµmanlkçN³RtwmRtUvehIyenaH RtUverobcMb½NÑcMNaysac;R)ak;CaBIrc,ab; . dUcKñaenH Edr RtUverobcMkarcMNaysac;R)ak; edaymanb½NÑcMNaysac;R)ak;CaÉksarP¢ab; .

5- sMNMub½NÑcMNayrYmman ¬skçIkmµ b½NÑcMNaysac;R)ak;1 nig2 nigsac;R)ak;¦ RtUvRbKl;eGaybuKÁlik GgÁPaB TTYlbnÞúk edIm,IsMukarGnum½t nigcuHhtßelxa . kñúgsßanPaBFmµta naykRbtibtþiCaGñkGnum½t elIb½NÑ cMNaysac;R)ak; nigedIrtYnaTICahtßelxImñak;Edr . CaTUeTA CaEpñkmYyénkarTTYlxusRtUv rbs;hirBaØik hirBaØikrUbenHk¾edIrtYnaTICahtßelxImñak;eTotEdr .

6- enAeBlEdlTTYl)ankarGnum½telIb½NÑcM



Naysac;R)ak; nigmanhtßelxa enaHeKebIksac;R)ak;)an ehIy . sac;R)ak;enHecjeGayGñkTTYlR)ak; EdlTTYlsÁal;nUvkarTTYl)ansac;R)ak; . bnÞab;mk eTot RtUvrkSaTukb½NÑcMNaysac;R)ak;-1 nigskçIkmµnanatamlMdab;lMeday .

7- dUcKñaenHEdr skçIkmµ-2 RtUvrkSaTuktamlMdab;lMeday nigRtUveRbICamUldæansMrab;kt;RtakñúgesovePA enAdMNac;Ex b½NÑcMNaysac;R)ak; RtUvkt;RtakñúgesovePAkt;RtacMNaysac;R)ak; .

8- enAdMNac;ExnImYy² RtUvsrubkt;RtaRbcaMExEdlmankñúgesovePAkt;RtacMNaysac;R)ak; ehIybnÞab; mkeTot RtUvkt;RtacUlkñúgesovePAFM .

3- karTijk- eKaledAénkarRKb;RKg

edIm,IFanafa RKb;karTijmankarGnum½tyl;RBm nigmankaresIubsYrtMély:agRtwmRtUv dUecñHeyIgGac TTYl)antMélsmRsb nigmanKuNPaB .

x- esckþIENnaM nigmuxgarBinitüépÞkñúg1-RKb;karTij elIkElgEtkarTijEdleRbIrC

¢eTyü RtUvmanÉksaresñIsMuTijTMnij .



2-ebIGaceFVI)an eKRtUvGnuvtþtamnItiviFIeFVIkareRCIserIsykGñkpÁt;pÁg; edIm,IFanafa eyIgGacTij)an TMnijmanKuNPaBl¥ kñúgtMélsmRsb nigtamviFIbg;R)ak;EdlsmRsbmYy .

3-RtUvykÉksaresñIsMuTijTMnij nigEbbbTedjéførbs;GñkpÁt;pÁg;EdleyIgeRCIserIsyk eFVICamUl dæansMrab;erobcMlixitbBa¢aTij . ÉksaresñIsMuTijTMnij niglixitbBa¢aTij RtUvbg;elxTukCamun .

4-karTijRtUvGnuvtþtamviFIsaRsþdUcxageRkam ³k- brimaN nigkarbBa¢ak;BIplitpl

nigesvakmµ (Specifications) EdleyIgbBa¢aTij RtUveqøIy tbeTAnigbrimaN nigkarbBa¢ak;BIplitpl nigesvakmµEdleyIg)anTTYl nigEdlmanelI viká½ybR½t .

x- RtUvTijTMnij nig¼b¤ esvakmµEdlmanKuNPaBl¥ nigmantMélsmRsb . nig

K- RKb;TMnij nig¼b¤ esvakmµEdleyIgRtUveFVIkarTUTat; RtUvTTYltamlMdab;lMedayeGay)anRtwm RtUv .



5-karTUTat;eGayGñkpÁt;pÁg; RtUvmankarGnum½tyl;RBmRtwmRtUv .

6-karTij caM)ac;RtUvRsbtamKeRmagfvikaEdl)anGnum½t dUcmanEcgkñúgkic©RBmeRBogpþl;CMnYy nig caM)ac;RtUvmankaryl;RBmBInaykRbtibtþi .

nItiviFIénkarTij1- RKb;karTijRtUvmanÉksaresñIsMuTijTM

nij b¤esvakmµEdlGnum½tyl;RBmRtwmRtUvCaÉksarbBa©ak;

2- mRnþITTYlbnÞúkrbs;GgÁPaBmYyrUbRtUvdwgBIPaBcaM)ac;rbs;TMnijnigesvakmµenAkñúgÉksaresñIsMu nigRtUv RsbtamKMeragfvikarrbs;GgÁPaB.

3- buKÁlikrdæ)alb¤KNenyüCaGñksMercfaetITijTMnijBIkEnøgNa.CaTUeTAeyIgTijTMnijBIGñkpÁt;pÁg;ry³eBlEvg EdlKittMéll¥bMput nigGñkpÁt;pÁg; esvakmµEdlRbsiTæiPaBbMput.

4- eBlEdlTMnijRbKl;CUneTAGgÁPaBrYcral;ehIy TaMgbrimaN nigKuNPaBñEdlRbKl;CUnRtUvdUcnig B½t’manbgðajkñúglixitbBa¢ak;kar TTYlTMnij nigvik½áyb½Rtlk; .



5- bnÞab;mk viká½yb½Rtlk; lixitbBa¢ak;karTTYlTMnij nigÉksaresñIsMUTijTMnij RtUvrkSaTukCaÉksar eyagsMrab;kMNt;eBlevlaTUTat;.

6- eBlEdldl;karkMNt;TUTat; RtUvRbKl;Parkic ©eGaybuKÁlikrdæ)al¼KNenyüTTYlbnÞúkxagkarerobcM b½NÑcMNay edIm,IeFVIkarTUTat; tamnitiviFICak;Esþg .

4- bBa¢IR)ak;ebovtSr_k- eKaledAénkarRKb;RKg edIm,IFanafa

buKÁlikTTYl)ankarTUTat;ya:gRtwmRtUv Ep¥ktamkargarCak;EsþgEdl)anbMeBj .

x- esckþIENnaM nigmuxgarBinitüépÞkñúg1-RbFanGgÁkar

b¤GñktMNagEdlmansiT§i RtUv Binitü nigGnum½telIkMNt;RtaeBlevlaRbcaMéf¶ b¤r)aykarN_bBa¢ak;karbMeBjkargarRbcaMs)aþh_.

2-mRnþITTYlbnÞúkxagbuKÁlik RtUvrkSaTukÉksarrbs;buKÁlik R)ak;ebovtþr_rbs;buKÁlik . mRnþITTYl bnÞúkxagbuKÁlik RtUvCUndMNwgdl;Gñkkt;RtaKNenyüBIkarpøas;bþÚrnanaEdlCH\T§iBldl;kargar nigR)ak;ebovtSr_rbs;buKÁlik .



3-mRnþIhirBaØvtßú RtUvRtYtBinitü nigeRbobeFobB½t’mansþIBIR)ak;ebovtSr_ nigÉksarrbs;buKÁlikeGay )aneTogTat; .

4-buKÁlikrdæ)al¼KNenyü RtUvrkSaTukÉksarTTYl)anR)ak;cMNUlrbs;buKÁlikEdlmanB½t’manBak; B½n§nigR)ak;ebovtSr_ cMNUlepSg² karkat;ecjnana karQb;sMrak nigkarsMusMrakBüa)alCMgW edIm,I eFVICaÉksareyagsMrab;karBinitübBa¢IR)ak;ebovtSr_ .

5-ral;R)ak;bMNac;EdlminTan;)anTUTat; nigEdlKµanÉksarbBa¢ak;kñúgry³eBl15éf¶ RtUvykeTA dak;kñúgFnaKar edayGnuvtþtamesckþIENnaMenAkñúgdüaRkamsþIBIlMhUrsac;R)ak;EdlTTYl)an .

nItiviFIénkarebIkR)ak;ebovtSr_1- buKÁlikrdæ)al¼KNenyü

RtUverobcMbBa¢IR)ak;ebovtSr_ edayEp¥ktamkMNt;RtaeBlevlaRbcaMéf¶rbs; buKÁlikmñak;² .

2- dUcKñaenHEdr RbFanGgÁkar b¤ mRnþIPñak;garTTYlbnÞúkRtYtBinitür)aykarN_bBa¢ak;karbMeBjkargarRbcaM s)aþh_rbs;buKÁlikmñak;²



edIm,IFanaBIcMnYneBleFVIkargarCak;Esþg nigkt;Rtakñúgr)aykarN_eBlevla .

3- enAeBlGnum½telIbBa¢IR)ak;ebovtSr_ehIy buKÁlikEpñkrdæ)al¼KNenyü RtUverocMtaragsegçbBIbBa¢I R)ak;ebvtSr_edaybBa©ÚlB½t’mansþIBIkarkat;ecjTaMgGs;ebIcaM)ac; . ]TahrN_³ R)ak;buerRbTan Rbsin ebIman nig¼b¤ karkat;ecjdéTeTot .

4- dUcKñaenHEdr erogral;Bak;kNþalEx buKÁlikrdæ)al¼KNenyüEdlmanParkic©erobcMbBa¢IR)ak;ebvtSr_ RtUvbBa©ÚlB½t’manfµI²kñúgÉksarTTYl)anR)ak;cMNUlrbs;buKÁlik dUcmankñúgtaragsegçbR)ak;ebovtSr_ .

5- bnÞab;mknaykRbtibtþi RtUvGnum½telItaragsegçbR)ak;ebovtSr_enaH ehIybuKÁlikEpñkrdæ)alRtUverobcM b½NÑcMNaysac;R)ak; .

5- R)ak;buerRbTan nig karCMrHbBa¢Ik- eKaledAénkarRKb;RKg

edIm,IFanafa R)ak;buerRbTan mankarGnum½tyl;RBmRtwmRtUv ehIykarCMrHbBa¢I ¬karTUTat;¦ R)ak;buer RbTanenH RtUveFVIeLIgkñúgry³eBlsmRsbmYy .

x- esckþIENnaM nigmuxgarBinitüépÞkñúg



1-mRnþI nigbuKÁlikGacTTYl)anR)ak;buerRbTan eyagtamRbePTcMNayEdlcaM)ac;sMrab;karbMeBj Parkic© nigmuxgarrbs;xøÜn . mUlehtukñúgkarebIkykR)ak;buerRbTanenH RtUvbBa¢ak;eGay)anc,as; las;kñúgb½NÑesñIsMuebIkR)ak;buerRbTan .

2-GñkRKb;RKgpÞal; EdleKRbKl;kargareGayeFVIenAkñúgKeRmag RtUvBinitüemIlb½NÑesñIsMuebIkR)ak; buerRbTan edIm,IdwgfamanmUlniFiRKb;RKan;sMrab;ebIkR)ak;buerRbTanenHrWeT nigRtUvBinitüBIsuBlPaB éneKalbMNgEdlsMuebIkR)ak;buerRbTanenH .

3-b½NÑesñIsMuebIkR)ak;buerRbTan RtUvGnum½tedaynaykRbtibtþi edIm,IGnuvtþ nigTUTat; .

4-karCMrHbBa¢IR)ak;buerRbTan RtUveFVIPøam² bnÞab;BIkarcMNayekIteLIg b¤bnÞab;BIesvakmµ)anbMeBj. ral;skçIkmµTaMgGs; RtUvP¢ab;r)aykarN_CMrHbBa¢ImkCamYy . r)aykarN_CMrHbBa¢IRtUvGnum½teday



GñkRKb;RKgKeRmagpÞal; . dUcKñaenHEdr r)aykarN_CMrHbBa¢IRtUvmancMNarrbs;naykRbtibtþi .

5-sMrab;nItiviFIBinitübEnßm cMeBaHsac;R)ak;buerRbTanEdlminTan;CMrHbBa¢Ikñúgry³eBlyUrminsmehtu pl eKGacdkecjBIR)ak;ebovtSr_rbs;mRnþI¼buKÁlik EdlebIkR)ak;buerRbTanenHenAcugExénkal briecäTTUTat; .

6-minRtUvRbKl;R)ak;buerRbTanfµIeGaybuKÁlikNaEdlminTan;CMrHbBa¢IR)ak;buerRbTaneLIy .

7-minGnuBaØatieGayRbIR)as;R)ak;buerRbTan sMrab;tRmUvkarmanlkçN³pÞal;xøÜneLIy .

nItiviFIénkarR)ak;buerRbTan nigkarCMrHbBa¢I

1- RtUvbMeBjb½NÑesñIsMuR)ak;buerRbTan eBlmankarcaM)ac;kñúgkaresñIsMuykR)ak;buerRbTan .

2- mRnþIPñak;garTTYlbnÞúk EdlCaGñkvaytMélBIPaBsmehtupléneKalbMNg nigcMnYnR)ak;buerRbTan RtUvBinitüemIlb½NÑesñIsMuebIkR)ak;buerRbTan .



3- enAeBlb½NÑesñIsMuebIkR)ak;buerRbTanRtUv)anGnum½tehIy RtUvRbKl;b½NÑenHeGayeTAbuKÁlikEpñkrdæ)al¼ KNenyüsMrab;erobcMb½NÑcMNaysac;R)ak; .

4- enAeBlCMrHbBa¢IR)ak;buerRbTan caM)ac;RtUvbMeBjr)aykarN_CMrHbBa¢I . RtUvP¢ab;skçIkmµ¼ÉksarsMGag BIkarcMNayEdl)anekIteLIgCamYyr)aykarN_CMrHbBa¢Imk .

5- r)aykarN_CMrHbBa¢IRtUvGnum½tedaymRnþIPñak;garTTYlbnÞúk nigRtUvBinitüemIlBIsuRkitPaB nigsuBlPaB cMNay .

6- enAeBlGnum½tehIy bnÞab;mkeTot r)aykarN_CMrHbBa¢I RtUveRbICamUldæansMrab;karerobcMb½NÑkt;Rta Tinñanub,vtþi . bBa¢Ikt;RtaTinñanub,vtþi-1 RtUvrkSatamlMdab;elxedaymanskçIkmµc,ab;edImP¢ab;mkCa mYy . b½NÑkt;RtaTinñanub,vtþi-2 RtUveRbICamUldæansMrab;kt;RtakñúgbBa¢Ikt;RtaTinñanub,vtþiRbcaMEx .

7- enAdMNac;Ex tMélsrubkñgbBa¢Ikt;RtaTinñanub,vtþi RtUvykeTAkt;RtaenAkñúgesovePAFM .



6- kardk nigbMeBjmUlniFisMrab;xÞg;rC¢eTyü nigmUlniFibMrukTuk

k- esckþIENnaM nigmuxgarBinitüépÞkñúg1-mUlniFisMrab;xÞg;rC¢eTyü nig¼b¤

mUlniFibMrugTuk RtUvrkSakñúgcMnYnefrmYy ¬cMnYnmYyEdlEp¥ktam tMrUvkarcaM)ac;sMrab;RbtibtþikarRbcaMéf¶ ¦ sMrab;karcMNayEdlekIteLIgdEdl² b¤sMrab;kcMNay tictYc nig¼b¤sMrab;TwkR)ak;buerRbTan .

2-RKb;eBlmUlniFiEdlbegáIteLIgenH RtUvesµInigcMnYnTwkR)ak;srubrbs;xÞg;rC¢eTyü nigmUlniFibMrug Tuk nigsac;R)ak;kñúgéd .

3-mUlniFienHRtUvEbgEckdac;edayELkBImUlniFipÞal;xøÜn (Custodian’s personal)

nigBImUlniFisac; R)ak;déTeTot . 4-mUlniFienH

minRtUvykeTAeRbIedIm,ITUTat;mUlb,TanbR½tEdlecjedaybuKÁlik b¤GgÁPaBdéTeLIy

5-mUlniFisMrab;xÞg;rC¢eTyü¼mUlniFibMrugTuk nigskçIkmµTaMgGs; RtUve)aHRtafa “PAID”

edayman bBa¢ak;kalbriecäTTUTat;enAelIskçIkmµTaMgenH



edIm,IeCosvagkareRbIR)as;skçIkmµdEdl²sarCafµI.

6-mUlniFi Fund Custodian

RtUvrkSaTukkñúgRbGb;rkSaTuksac;R)ak; edaymankUnesarpg ehIykUn esarRbGb;RtUvrkSaTukenATIkEnøgEdlmansuvtßiPaB . KYrKb,ImanEtbuKÁlmñak; b¤many:ageRcIn RtwmBIrnak;b:ueNÑaHEdlGacebIkRbGb;R)ak;enaH)an .

7-esovePAcMlgedayELk²BIKña RtUvrkSaTuksMrab;buKÁlikTaMgGs; edIm,IFanasuvtßiPaBdl;TwkR)ak; buerRbTan .

8-r)aykarN_CMrHbBa¢I RtUvBinitüeLIgvij ehIyRtUvGnum½tedaynaykRbtibtþi b¤mRnþIEdlmansiT§i

9-RbB½n§RtYtBinitüEdl)anerobrab;xagelI RtUvGnuvtþTaMgkñúgkariyakNþal nigkariyal½ytammUl dæan ¬RbsinebIman¦ edIm,IFanaeGaymankarBinitüsmRsbelIR)ak;buerRbTanrbs;KeRmag .

nItiviFImUlniFixÞg;rC¢eTyü nig mUlniFibMrugTuk

1- skçIbR½tkt;RtacMNayEdlTUTat;tamxÞg;rC¢eTyü RtUverobcMCaBIr¬2¦c,ab;



enAeBldkluyecjBImUl niFisMrab;xÞg;rC¢eTyü .

2- ral;skçIkmµTaMgGs; RtUvP¢ab;eTAnigmUlniFisMrab;xÞg;rC¢eTyü-1 nigRtUvrkSaTukCaÉksar .

3- mUlniFisMrab;xÞg;rC¢eTyü-2 RtUvrkSaTukCaÉksartamelxeroglMdab;lMeday ehIyRtUvrkSaTukkñúgRb Gb;rkSaTukmUlniFixÞg;rC¢eTyü .

4- enAeBlEdlmUlniFifycuHdl;kMritGb,brmaenaH RtUvsegçbcMNayEdlTUTat;tammUlniFisMrab;xÞg;rC¢- eTyü-1TaMgGs; edIm,Idak;enAkñúgr)aykarN_bMeBjbEnßmxÞg;rC¢eTyü . r)aykarN_enH RtUvmanskçI bR½tkt;RtacMNaydkecjBIxÞg;rC¢eTyü-1 edayrYmTaMgskçIkmµCaÉksarsMGag .

5- bnÞab;mkeTotmRnþIPñak;garTTYlbnÞúk CaBiessnaykRbtibtþiRtUvGnum½tr)aykarN_bMeBjbEnßmxÞg;rC¢- eTyüxagelI .

6- enAeBlEdlr)aykarN_bMeBjbEnßmxÞg;rC¢eTyüRtUv)anGnum½tehIyenaH sMNMur)aykarN_enH¬rYmman r)aykarN_bMeBjbEnßmxÞg;rC¢eTyüxøÜnÉg skçIbR½tkt;RtacMNayTUTat;tamxÞg;rC¢eTyü-1 nigÉksar sMGagTaMgGs;¦



RtUvRbKl;eGaybuKÁlikEpñkrdæ)al edIm,IerobcMb½NÑcmNaysac;R)ak; .

�ំលើន�រការខែនការលើរ+បចំ�ិ5ិPសា8 ម និងរបាយការណ៍ខែផ8កគណលើនយ្យ

១. ដំនេ��រការនៃ�ការនេរ�បចំឯកសារសកម្មភាពប្របចានំៃ"# ក8ុងការអនុវP្តនូវសកមQភាព)បចានំៃថx បុគ្គ�ិកខែផ8កគណលើនយ្យ)PវូខែPលើរ+បចំនូវឯកសារជាលើ)ច�ន លើ��ម្ប�-ក់បញ្ចូ�លើnក8ុងរបាយការណ៍រកីចំលើរនី និងរបាយការហិរញ្ញវP្ថុ ។ ឯកសារសកមQភាព)បចានំៃថxរមួមាន ៖ សំលើណ� រសំុលើប�ក)បាក់មុនលើ��ម្ប�លើ)ប�)បាស់. ប័ណ្ណទទួ�

)បាក់. ការជំរៈបញI�លើ)កាយការលើ)ប�)បាស់. សក��ប័)Pចំណ្តាយ. ប័ណ្ណចំណ្តាយលើ��)បាក់ឧបP្ថម្ភ. �ិ5ិPចុះទិ-្ឋ ការលើបសកកមQ ។(សូមសិក្សាលើnតាមគំរនូ�មួយៗ)

2> TMrg;énr)aykarN_hirBaØvtßú FORMS OF FINANCIAL REPORTS

enAkñúgkarGnuvtþKMeragrbs;kmµviFICMnYyrbs;GgÁkarédKU buKÁlikEpñkKNenyü RtUvmanPar³ y:agsMxan;kñúgkarerobcM nigeFVIr)aykarN_hirBaØvtßúRbcaMEx RbcaMRtImas KMeragcMNaysMrab;RtImasbnÞab; nigtaragRtYtBinitüfvika enAkñúgTMrg;cMnYnbYn ¬manP¢ab;CUn ¦ rYcehIyepJICUneTAkariyal½y naykGgÁkaredIm,IRtYtBinitü nigGnum½telIr)aykarN_ eRkaymkeFVIkarbBa¢ÚneTAm©as;CMnYyCaerogral; 3 Exmþg .


r)aykarN_BisþarsþIBIcMNUlnig

cMNayRbcaMEx

r)aykarN_hirBaØvtßú

RbcaMRtImas


edayELk TMrg;r)aykarN_hirBaØvtßúcugeRkay KWsMrab;EtbMeBjenAeBlcb;KMeragEt b:ueNÑaH .

k> TMrg;r)aykarN_lMGitsIþBIcMNUl nig cMNayRbcaMEx MONTHLY DETAILED EXPENDITURE REPORT

1> eRbIR)as;edIm,Ikt;RtalMhUrsac;R)ak;ecjnigcUl tamlMdab;lMedayeBlevla nig bgðajBI smtulü enAkñúg KNIFnaKar nigCasac;R)ak;enAkñúgéd eBlbiTbBaI¢RbcaMEx.

2> ral;karkt;RtacMnUlnigcMnay RtUvEtP¢ab;edayskçIb½Rtc,ab;edImRtwmRtUvrYmman ³ - vik½áyb½Rt

EdlmanbMeBjnUvkalbriecäTTij eQµaHnigelxhag elxTUrs½BÞGñklk; ¬ebI


KMeragcMNaysMrab;RtImasbnÞ

ab;

taragRtÜtBinitüfvika

BUDGET CONTROL SHEET

r)aykarN_cMNaycugeRkay

FINAL EXPENDITURE REPORT


sinCaman ¦ cuHhtßelxaGñklk; nig GñkTij RBmTaMgmane)aHRtacMNay (stamp PAID)

edIm,IbBa¢ak;fa)anbg;R)ak;ehIy. kt;sMKal; ³ cMeBaHkarcMNay CaR)ak;erolsUmbþÚreTA CaR)ak;duløasinedayeRbIGaRtabþÚrR)ak;rbs;GgÁkarshRbCaCati (UN exchange rate) Edl kariyal½ykmµviFICMnYyxñattUcén mUlniFibrisßanBiPBelak nwgep¶ICUnCaerogral;Ex .

- skIçb½RtepSg²eTotEdlTak;TgeTAnwgmuxcMNay dUcCa viká½yb½RtRsg;tMél (quotation)

TMrg;eRCIs erIs]bkrN_ (Selection Sheet) lixitbBa¢aTij (Purchase Order) bBaI¢eQµaH rebobvar³RbCuM kic©RBmeRBogCamYyGñkpÁt;pÁg; .l.

3> ral;karcMnayTaMgGs;RtUvcay[)anRtwmRtÚveTAtamEpnkarskmµPaB nigfvikarEdl)anesIñsuMminGac cayelIsBIcMnYnfvikaEdl)anGnum½tehIyenaHeLIy . kt;sMKal; ³ kñúgkrNIEdl eyIgcg; dkyk fvikaxøHEdlenAsl;BIxÞg;cMNaysMrab;skmµPaBmYy ykeTAbEnßmeTAelIxÞg; cMNaysMrab;skmµPaBmYyeTotEdleyIgyl;facayminRKb;enaH caM)ac;eyIgRtUveFVIsMeNICa layl½kçGkSredaybBa¢ak;GMBImUlehtu énkarsuMdkfvikaBIxÞg;cMNaymYy eTAbEnßmenAkñúgxÞg; cMNaymYyeTot rYcehIyep¶ICUneTAkariyal½ykmµviFI edIm,IRtYtBinitü nigdak;CUneTAKN³kmµaFikarCatidwknaMKMeragsMukaryl;RBm nig Gnum½t.



4> ral;r)aykarN_lMGitsIþBIcMNUl nigcMNayRbcaMEx RtUvP¢ab;mkCamYypgEdrnUvr)aykarN_ \NTanRbcaMExrbs;FnaKar (Bank credit advice, bank statement, or a copy of pass book) .

x> TMrg;r)aykarN_hirBaØvtßú RbcaMRtImas QUARTERLY FINANCIAL REPORT

eRbIR)as;edIm,Ikt;RtacMNay nig cMNUlsrubkñúgry³eBl3Exmþg. TMrg;enHmanbgðajnUv ³CYr (a) ³ bgðajGMBIeQµaHrbs;GgÁkarédKUrGnuvtþKMeragCYr (b) ³ bgðajGMBIelxrbs;KMerag (

CaTUeTAykecjBIGnusSrN³énkic©RBmeRBog . ]TahrN_ (KHM/04/01 ) CYr (c) ³ bgðajGMBIry³eBlénr)aykarN_CYr (d) ³ bgðajGMBIrUbiyb½NÑEdleRbIR)as;CYr (f) ³ bgðajGMBIsmtulüedImRKaCYr (g) ³ bgðajGMBIcMnYnfvikaTTYl)anenAkñúgGMLúgeBlbIExénr)aykarN_CYr (h) ³ bgðajGMBIcMnYnfvikasrubEdlmansMrab;eRbIR)as;enAkñúgGMLúgeBlbIExénr)aykarN_ KWyk (f) + (g)

karcMNayBisþar ³ kñúgenHral;karcMNayRtUvkt;RtaeTAtam xÞg;skmµPaBnImYy² nig bUksrub cMNayeTAtam xÞg;skmµPaBnImYy²EdrCYr (i) ³ bgðajGMBIcMNaysrubrYmeTAelIRKb;skmµPaBTaMgGs;



CYr (j) ³ bgðajGMBIsmtulüeBlbiTbBaI¢ KWyk (h) – (i)

CYr (k) ³ bgðajGMBIcMNayminTan;)anbg; . mann½yfacMNayEdlRtUvcayenAkñúg GMLúgeBlbI Exénr)aykarN_EteyIgminTan;)anbg;[eK ehIycaM)ac;RtUvbg;[eKenARtImasbnÞab; . CYr (l) ³ bgðajGMBIKMeragfvikacMNaysMrab;RtImasbnÞab;CYr (m) ³ bgðajGMBIcMnYnfvikasrubEdlRtUvkarsMrab;cMNaykñúgRtImasbnÞab; KWyk (k) + (l)

CYr (n) ³ bgðajGMBIcMnYnfvikaRtUvesIñsMrab;GnuvtþskmµPaBKMeragkñúgRtImasbnÞab; KWyk (m) - (j)

K> KMeragcMNaysMrab;skmµPaBRtImasbnÞab; PLANNED EXPENDITURE

1> bgðajBItMrUvkarfvikaEdl)a:n;sµansMrab;cMnayeTAelIskmµPaBnImYy² RsbtamkareRKag TukkñúgEpn karkargar .

2> eRbIR)as;edIm,ICamUldæan kñúgkaresIñsuMkarcMnaysMrab;RtImasbnÞab;eTot .

3> KMeragcMNayEdlRtUv):an;sµanenH KWRtUvRsbeTAnwgskmµPaBBak;B½n§EdlmaneRKagTukkñúgEpnkarkargar .

4> RtUvdak;CUnmkkariyal½y

kmµviFICMnYyxñattUcénmUlniFibrisßanBiPBelakRbcaMTIRkugPñMeBj



edIm,IeFVIkarRtYtBinitü EktMrUv nig sMercpþl;fvika .

X> taragRtYtBinitüfvikar BUDGET CONTROL SHEET

taragRtÜtBinitüfvikarmansar³sMxan;sMrab;CaCMnYykñúgkarRKb;RKgfvikarrbs;eyIg edIm,IecosvagnUvkar cay elIsfvikaEdl)anGnum½t b¤cayxusxÞg; . taragenHmanbgðajnUvsmtulücugRKarbs;xÞg;fvikanImYyerog ral;cugRtImas . g> r)aykarN_cMNaycugeRkay FINAL EXPENDITURE REPORT

r)aykarN_cMNaycugeRkayenH mansar³sMxan;sMrab;karkMNt;cMnYnfvikaEdlRtUvTMlak;CUnCaelIkcug eRkay eTAdl;GgÁkarédKUGnuvtþKMerag . karrMlwk ³r)aykarN_RtImasmYyQutd¾eBjeljrYmman ³1> lixitGm (Covered Letter)

2> r)aykarN_rIkcMerIn edayP¢ab;mkCamYynUvÉksarBak;B½n§ nig rUbPaBskmµPaB .l. (Progress Report, with supporting documents and project photos)

sMKal;³ sUmeFVIKMrbr)aykarN_pg.3> bBa¢IRtYtBinitür)aykarN_hirBaØvtßú (Financial Check List)

4> r)aykarN_hirBaØvtßúRbcaMRtImas (Quarterly Financial Report)

5> KMeragcMNaysMrab;RtImasbnÞab; (Planned Expenditure)

6> taragRtÜtBinitüfvika (Budget Control Sheet). 7> r)aykarN_lMGitsIþBIcMNUl nig cMNayRbcaMEx ¬ P¢ab;CamYynUvvik½áyb½Rt nig ÉksarBak;B½n§ nana ¦ .



8> r)aykarN_FnaKarRbcaMEx nig r)aykarN_sMrbsMrYlFnaKar (Bank statement and Bank reconciliation).

9> r)aykarrab;sac;R)ak;kñúgédRbcaMEx ( Cash count report).

សូមអគុណចំលើពាះការយកចិP្តទុក-ក់!


Documents

Microsoft Office - Web viewសិក្ខាសាលាបណ្តុះបណ្តាល. ស្តីអំពី