Professional Documents
Culture Documents
MANAGEMENT
AND OPERATION
MANUAL
2003
1.0 IPAL DECISION MAKING ORGANS AND ADMINISTRATION
The Institute of Performing Artists (IPAL) will consist of the following decision-
making and administrative organs:
The General Assembly shall comprise all member organisations of the Institute
and the Trustees. The Assembly will have a Chairperson, Vice Chairperson and
any other officials to be determined by the Assembly. The Assembly will make all
strategic policy decisions of IPAL. It will confer responsibilities on specific sub-
committees, which it shall determine and establish as necessary.
This shall consist of the officials of the Annual Assembly, the Programs Manager
and any other member(s) as the Institute's Council shall determine. The Board
will be IPAL 's executive arm in charge of IPAL 's day to day affairs.
This will be headed by a Programs Manager and it will implement day to day
IPAL activities under the direction of the Board. The Secretariat will also include
all staff members as the Board shall determine.
Staffing Pattern
The staffing pattern will be designed in such a way as to specify the positions, and will
be subject to revision from time to time as circumstances require. Each position shall
be accompanied by a corresponding current and relevant job description. Each job
description at a minimum shall include the following classification.
• Job grade;
• Basic (specific) function
• Major duties and responsibilities
• Desired qualification and other requirement
Recruitment
IPAL shall maintain an updated Resource Persons' File, which shall act as
inventory from which consultants with expertise not readily available from within
its member organisations may be drawn from time to time for specific
programme activities.
Terms of employment
Probation
New employees shall serve for a probationary period of three months before
confirmation. Employee performance evaluation shall be done before translation
of his\her probation into either confirmation or termination.
New employees, on reporting, shall give their details to the Accounts Officer for
record keeping.
All employees shall have personal files in which all matters pertaining to their
employment shall be kept.
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Code of Conduct
IPAL employees shall at all times conduct themselves in a manner that will not
cause embarrassment to IPAL whether by actions both within and without.
Employees shall neither solicit nor accept gifts, favours, or anything of monetary
value from groups or individuals for purposes of executing unauthorised
transactions to the exclusion and disadvantage of others. This rule shall also
apply in equal measure to the relations between IPAL staff and suppliers.
Disciplinary action including summary dismissal shall be taken against violators
of this regulation.
Employees shall refrain from engaging in actions, which may appear to create
potential or real conflict of interest with IPAL.
Salary payments shall be by cheque. Casual workers shall be paid from petty
cash fund.
Acting allowances
Acting allowances shall be paid to an employee who acts in a position, other than
his\her for more than fourteen working days for a whole period he\she has acted.
An acting allowance schedule shall be set to specification by the IPAL Board.
Office Hours
Normal hours of work will be 40 per week spread over 5 days of the week.
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However, IPAL work might require, one may be requested to devote extra work
hours due to exigency of service and/or as given situations may dictate. Extra
hours of work do not attract overtime payment but compensation for the extra
time put in shall take the form of leave commensurate with the extra work hours
within that month or subsequent month.
Extra work hours as in 2.9.2 above will, in consultation with the concerned
personnel and depending on peculiarities of any given IPAL programme activity,
be calculated and translated into monetary value so as to account for IPAL 's
counterpart project contribution in addition to other "in-kind" considerations.
Leave
Annual Leave
General
An annual leave schedule will be developed every beginning of the IPAL financial
year and shall be the basis upon which staff members take their leave.
Annual leave will be taken in instalments of either one week or one month after
successful completion of the probation period.
A staff member can only take annual leave after 5 months since their last leave.
Annual leave should be applied for at least two weeks before the actual leave
commencing. Annual leave forms should be filled in duplicate and checked by the
Accounts Department. The Program Coordinator or the Board. One form should
be kept in the staff personal file and another with the Accounts department
For staff members proceeding on a cumulative annual leave of one month and
above, they shall be entitled to a leave allowance of Ksh 2,000
Maternity Leave
Paternity Leave
Male staff members whose spouses give birth are entitled to one month’s
paternity leave.
Paternity leave should be taken within the first two months of the child’s birth
and is not commutable.
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Sick leave
When a staff member falls sick they should let their supervisor know at the
earliest opportunity. Staff members who are sick for more than a day should
obtain a doctor’s letter indicating the days off work.
Staff members will be entitled to a full pay sick leave of three months.
Subsequent 3 months sick leave will be granted on half pay. Thereafter IPAL will
seek a doctor’s advice and can either retain the employee for a further three
months on half pay or no pay.
If the sickness continues after this period IPAL will retire the employee on medical
grounds.
Study Leave
Staff members undertaking studies shall be granted study leave prior to their
examinations. This applies to those studies conducted within the country.
For studies outside the country, staff members will be granted long-term study
leaves with prior arrangements with the Board.
Compassionate Leave
Other leaves
Staff members are entitled to a total of six days in a year as urgent personal
business leave. This is leave taken to deal with an urgent and unforeseen
personal matter.
A staff member is entitled to only one day as UPB. In the event the matter is to
take more than a day the staff member should seek leave from the Supervisor,
which will be offset from the annual leave.
Staff members can take leave to attend professional conferences. Where such
conferences are not sanctioned by IPAL the staff member shall have the numbers
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Staff Appraisal
Staff job appraisals will be conducted every end of IPAL year. These appraisals
will be conducted in a manner that is open and aims at building the staff member
output.
Promotion
IPAL will strive to enhance the capacity of its staff members in achieving their work.
Staff members are encouraged to source for training opportunities that will enhance
their capacity. This stipulation covers both the short-term and long-term educational
courses.
Staff members are encouraged to source their own funding for these types of courses.
However IPAL can guarantee the staff on such funds.
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Bond themselves to work for IPAL for at least one and half years after completion of the
course
In the event the study course is outside the country IPAL will meet 60% of the staff
members salary for the duration of study.
IPAL on its part will seek to support such staff members through contributions to their
studies. This support is however pegged on availability of resources.
IPAL will strive to provide members of staff with reasonable medical cover and personal
accident insurance cover. These will however depend on the resources available. For
this stipulation, a minimum cover will be the in-patient one
Benefits
IPAL will strive to motivate its staff members in the most reasonable manner possible.
These are long term salary advances given to staff members for personal development
and do not attract taxes as they are pegged to the staff salary.
Eligibility
Recovery
The recovery period of such an advance should not exceed the current financial year in
which the advance has been requested. In some circumstances the supervisor or
authorizing officer will exercise discretion in determining the period of recovery.
Gratuity
IPAL will seek to establish a gratuity scheme for its staff members. The scheme will be
registered with the Retirement Benefits Authority (RBA) and will be administered by an
competent company appointed by the Board.
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Staff members will make contributions to the scheme, which will be complemented by
IPAL on a formula determined by the Board.
Welfare
IPAL will strive to support its staff in welfare matters. For IPAL’s purposes such matters
shall be restricted to bereavement of staff members and their immediate relations i.e.
parents, siblings, spouses and children.
In such cases IPAL will make a contribution to the expenses of the funeral.
Termination of employment
During probation period the employment contract may be terminated by two weeks
notice or payment in lieu thereof by either of the two parties terminating the
employment.
Notwithstanding the foregoing, IPAL may terminate the employment contract summarily
in accordance with the employment law and such disciplinary procedures as are in place
from time to time.
Disciplinary Actions
Interdictions
An employee found guilty of gross misconduct after two written warnings who
does not show improvement after the warning (stipulate what is gross
misconduct) shall be interdicted for a period of 14 days without pay.
Dismissal
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Redundancy
Travel Policies
Employees on official duties outside their official duty station shall be entitled to a
travel imprest (advance) to cover fares, per diem and other ordinary and necessary
travel related expenses. The imprest approval shall not exceed 80% of travel needs.
This per diem shall be acknowledged on official forms and shall be exclusive of transport
or fares
Car allowance or the use of personal vehicle shall be based on a mileage rate of KSH
25 per kilometre. However personal car use shall have to be authorized by either the
Programs Manager or Board.
Employees travelling by public means shall be entitled to full fare, provided such claims
are supported by official receipts.
Participants to various fora organised by IPAL in furtherance of its objectives shall not be
entitled to Per Diem but shall be re-imbursed for return local travel costs by road.
Participants who use personal vehicles or travel by air locally shall be required to obtain
prior approval from IPAL.
This provision shall be waived in circumstances where such fora are organised under
collaborative arrangements with other partners and networks whose policies are at
variance with this provision.
Requests for travel allowance and per diem shall be made on a prescribed Imprest
Application form designed for that purpose.
Local and international air carriage shall be the most economical (Economy Class)
unless otherwise determined in consultation with partners and/or collaborative
networks.
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IPAL Volunteers
Volunteers may serve in specific project areas and shall be paid such a Volunteers'
Allowance as shall be permissible under that particular project activity. The principle of
voluntary service shall apply on the same measure to IPAL Secretariat regulars who are
not on guaranteed salary.
The Project Officer will be responsible for volunteers in the Institute and will be
accountable for any imprest held by them.
Consultancy Services
As one of its strategies IPAL shall seek to conduct consultancies for other
organizations. Staff and Board members of IPAL shall be called upon to undertake
such consultancies when they arise. In some cases IPAL shall subcontract such
consultancies.
CAVEATS
When a staff member undertakes such a consultancy, IPAL will pay the staff
member a honoraria of 30% of the net earnings from the exercise.
When a Board member undertakes such a consultancy, IPAL shall pay the
member a honoraria of 70% of the net earnings from the exercise.
This caveat applies to consultancies that fetch more than a total of Ksh 3000 per
consultancy
Equipment Records
All equipments in the custody of IPAL whether obtained through grant awards
from partners or otherwise shall be recorded in the Assets File designed for that
purpose. Entries into the Assets File in respect of any equipment shall have the
following information recorded clearly:
* Equipment description
* Equipment serial and/or identification number
* Origin and/or source of Equipment
* Cost and date of acquisition
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IPAL Inventory
The IPAL Accountant at the IPAL Secretariat shall be designated and shall take
physical inventory at the Secretariat both at the beginning of IPAL programme
activities and at the end of year. The inventory shall be by location and will be
prominently displayed in each office space.
No unauthorised persons other than designated IPAL staff may make use of any
equipment in the custody of IPAL.
All equipment shall be maintained in secure places in the IPAL offices and strict
rules relating to movement of visitors at the IPAL Secretariat premises will be put
in place for regulation purposes.
No equipment or property of IPAL may be removed from his or her location and/or
taken out of its offices without authorization by the IPAL Board.
Whenever any equipment is left unattended, it shall be under proper lock and
key.
The IPAL Secretariat premises shall be firmly locked at the close of business and
will be re-enforced through availability of security guard services round the clock.
Vehicle
IPAL owned vehicles shall be driven by authorized personnel for official purposes
only.
A trip request shall be prepared on a designated form and authorized for each trip
showing the following:
* Driver's name
* Odometer reading at the beginning of the trip.
* Destination
* Purpose of the trip;
* Name(s) of passenger (s);
* Odometer reading at the end of the trip and
* Departure and arrival times.
When circumstances so dictate IPAL may use private individual(s) vehicle(s) for
official purposes. In this event, procedures (3.4.1), (3.4.2) and (3.4.3) will apply.
Mileage claims and wear and tear will be re-imbursed at a rate of KSH 25 per
kilometre at the time of use of such private vehicle(s).
Office Equipment
With respect to telephone, fax, printers and photocopier, proper records will be
kept and maintained of all transactions.
All IPAL vehicles and equipment shall be regularly serviced by appointed dealers
with regards to each equipment.
No IPAL personnel may attempt user servicing of any equipment in the custody of
IPAL.
Whenever need arises for maintenance, the person responsible for the equipment
concerned will notify the accountant who will in turn requisition maintenance from
appropriate dealers and/or suppliers.
Upon completion of its mandate or on voluntary dissolution all assets that shall have
been acquired by the Institute will be distributed in consultation with Donor partners on
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PROCUREMENT PROCEDURES
Procurement for major items shall be done on the basis of approved budget levels
by the highest constituted body, which is the IPAL. All procurement transactions
shall be done in a manner which promotes open free and fair competition in the
market place and which serve the best interest of IPAL.
The accountant shall, based upon budgetary allocation forward the requisition to
the authorizing official for approval.
For purchases, which require significant layoff of funds (Ksh 50,000 and above),
quotations shall be obtained from at least three suppliers. After quotations have
been analysed by the IPAL Board or its designee the purchase order shall be sent
to the lowest quotation.
When goods are received they should be inspected to ensure they are in full
compliance with specification to the purchase order. If acceptable the accountant
shall accept the invoice and initiate payment.
The accountant shall ensure the invoice agreed with the purchase order and the
delivery report if any.
FINANCIAL MANAGEMENT AND ACCOUNTING SYSTEM
IPAL shall maintain the following accounting instruments and books of accounts:
Funds from donor partners will be deposited in such bank account as shall be
determined by the IPAL /Donor(s) and accounted for separately in line with normal
fund accounting. Other requirements specified by donor partners will be built into
existing IPAL control structure. IPAL Board shall determine the signatories for IPAL
accounts and the manner in which such accounts will be operated.
Audit of IPAL 's accounts will be carried out at such interval by an independent
accounting firm appointed as above, and will be completed within a period agreed
jointly by IPAL and the audit firm. There shall also be the final audit at the close of IPAL
activities.
Imprest
Requests for expenditure are to be made on prescribed forms detailing the nature of
expenditure and rationalizing the same. Payments above Ksh 2000 shall be made by
cheque.
Imprest to be surrendered immediately the activity is accomplished and in any case not
later than seven days thereafter. Such returns are to be accompanied by appropriate
documentation and receipts.
Accounting System
Receipts
The following procedures shall be followed when cash is received:
* Cash receipts shall be totalled and entered into the main cash
book with full receipt details such as date, number, source
and amount.
Payments
* The receipt number shall be entered in the reverse side of the check
for follow-up in the event the cheque is dishonoured.
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Invoices
Invoices from suppliers shall be received and checked by the accountant. The
accountant shall ensure the invoices are in agreement with the purchase order and
delivery notes. He/she should also ascertain availability of funds before writing a
cheque.
Payment Vouchers
Statutory Deductions
Obligatory statutory deductions as required under the various laws of the Republic of
Kenya shall be made and remittances made to the appropriate authorities in respect of
all payments made to individuals and classified as either corporate or individual income.
This policy shall apply to Income Tax, Value Added Tax (VAT), National Social Security
Fund (NSSF) and the National Hospital Insurance Fund (NHIF).
* The accountant shall raise a petty cash voucher with all supporting
documents and with details of the expense and payee.
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* When the petty cash balance falls below 3,000 the accountant shall
complete a payment requisition form for an amount equal to the
vouchers paid. Paid vouchers shall be attached to the payment
requisition.
This shall be done at least once a month. Cash count shall be done and
documented by the accountant or designated employee (s). The result of cash
count shall be reported to the Programme Manager immediately.
At the end of each month the cash book shall be totalled and the balance determined to
be used as a basis for bank reconciliation. The reconciliation shall show:
The reconciliation shall be prepared by an individual different from the one who banks
funds, and should be reviewed and signed by the Programme Manager.
Posting to the general ledger shall be made after closing the cash book(s) at end of the
month by way of relevant posting journal(s)
The posting journals shall list all affected accounts and amount. The journals must
balance before any posting is done.
The trial balance shall be extracted from the general ledger at least once every three
months and at the end of the financial year.
The trial balance shall be used in preparing the draft financial accounts and
supporting schedules.
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