DAWLADDA DEEGAANKA SOOMAALIDA

XAFIISKA MAALIYADDA IYO HORUMARINTA DHAQAALAHA

AXDI KOOXEEDKA
XAFIISKA MAALIYADA

(THE TEAM CHARTER OF THE TREASURY CORE PROCESS)

XILKA & WAAJIBAADKA SHAQO

 TREACHERY CORE PROCESS OWNER ( MUSTAFE CUSMAN)
 Isku-xidhka madaxa xafiiska & kooxda
 Qorsheeyaa, maareeyaa sidoo kalena kontoroolaa shaqada g/socodka
 Maamulaa dhamaan akawnada baanka ee xafiiska
 Saxeexaa ansixiyana documentiyada kharshka wixii < Birr 5000
 Sidoo kale wuxuu ansixiyaa mushaarka shaqaalaha, kharashaadka laydhka,
biyaha, adeega telefoonka.
 Dhamaan dalabyada lacagaha ee maaliyada laga dalbanayo
 Wuxuu hubiyaa in xisaabta si sax mudadeeda loogu diyaariyay
 Sida loo boosti gareeyay dhacdooyinka maaliyadeed (From TR to GR, B/ESLC &
SLC)
 In dhamaan diwaanadu ay yihiin ( up to date)
 Dhamaan warbixinada & iswaafajinta baanka ( bank reconciliation)
 Wuxuu hubiyaa in shaqadu usocoto sidii larabay & in kale
 Wuxuu suurta galiyaa sidii shaqadu si hufan oo dagdag ah ugu soconlahayd
 Gadhwadeenku waxa uu shaqada uqabanayaa si lahaansho ku dheehantahay si
loo gaadh ujeedada la hiigsanayo ee geedi socodka taasoo qayb ka ah ta guud ee
xafiiska
 Wuxuu ka shaqeeyaa sidii is caawin & wada shaqayn ay udhaxmari lahayd geedi-
socodyada kale
 Qiimayn & dabagal ku sameeyaa guud ahaan shaqada geedi-socodka
 Indhaindhaynta shaqada si loo ogaado faraqa jira & sidii loo buuxinlahaa faraqaas
sida
o Tababarada dhaadheer
o Tababarada gaagaaban
o Khibrad korodhsi ( experience sharing )
o Hagida shaqooyinka qiimaynta & dabagalka
 Natiijada qiimaynta & dabagalka ka soo baxda ayuu qoraal gaaban ku siin madaxa
xafiiska si logu go’aan qaato wakhtigeeda

SHAQOOYINKA UU QABANAYO MADAX-KOXEEDKA KHARASH BIXINTA

(MOHAMED YUUSUF)

 Sidoo kale wuxuu ansixiyaa mushaarka shaqaalaha, kharashaadka

 Hubiyaa/ xaqiijiyaa diyaarinta ( source document) TR ka Sida loo boosti
gareeyay dhacdooyinka maaliyadeed (From TR to GR, Gadhwadeenku
waxa uu shaqada uqabanayaa si lahaansho ku
 Wuxuu hubiyaa In dhamaan diwaanadu ay yihiin ( up to date)
 Xaqiijiyaa in dhamaan warbixinada & iswaafajinta baanka ( bank
 reconciliation) B/ESLC & SLC)
 Shaqada sii wadaa marka Gadhwadeenka geedisocodku maqanyahay
 Wuxuu hayaa miisaaniyada la habeeyay, balance aan la bixin, kuwa aan
wali commitment lagalin & kharashaadka intaba
 Diyaarinta lacagaha horumarinta ee cida ku guulaysatay tartan
 Qabashada & hubinta codsiyada lacagaha ee iibka IWM
 Wuxuu hayaa jeega wuuna diyaariyaa
 Fuliyaa dhamaan shaqooyinka ay madaxdiisu udirto
 Shaqooyinka uqaybiyaa shaqaalaha g/s marka uu arko in ay jirto shaqo
dheeraad ah
 Wuxuu hubiyaa in xusuus-dhawrka shaqadiisu tahay mid habaysan
 Warbixin siinta hantidhawrada
 Qabashada CPO cida ku guulayata tartanada
 Wuxuu hayaa miisaaniyada la habeeyay, balance aan la bixin, kuwa aan
wali commitment lagalin & kharashaadka intaba

2. SHAQOOYINKA UU QABANAYO SARKAALKA KHARSH BIXINTU (

__________________)
 Diyaarinta documentiga kharash bixinta
 Helitaanka & hubinta lacagaha la horumariyay & xidhitaanka xisaabta &
diyaarinta JV
 Diwaangalinta kharashaadka mushaharaadka
 Soo gudbinta payrollka shaqaalaha xafiiska isaga oo ka ansixinaya
Caseka & Owner ka
 Qabashada iibka & Diyaarinta Reciept
 Diyaarinta dib-ucelinta CPO isga oo ka sexeexaya gadhwadeenka G/s
 Diyaarinta (payment, suspence & journal voujer)
 Jarida lacagta hawlgabka ah & lacagaha ( Cost sharing) & Diyaarinta PV
 Wuxuu diyaariyaa warbixinta kharashaadka una gudbiyaa madax
kooxeedka kharash bixinka
 geedi-socdka si uu u ansixiyo
 Wuxuu diyaariyaa receipt & receipt summary
 Diwaangalinta dakhliyada kala duwan & galinta IBEX system
 Diyaarinta jarida dakhliga cashuurta
 Galinta JV kala duwan IBEX system
 Warbixin siinta hanti-dhawrada
 Caawinta kooxda kale ee geedi-socdkiisa
 Sidookalena in uu qabto shaqooyinka kale ee madaxdiisu udirto

SHAQOOYINKA KHABIIRKA KHARSHBIXINTU ( NAASIR MOHAMED)

 Marka uu maqanyahay S/Kh ayuu shaqada sii wadaa
 Wuxuu qabtaa shaqooyinka lagu soo dhaadhiciyay ee kaga imanaya
Gadhwadeenka G/S, Case coordinatorka & Sarkaalka kharashbixinta
 Markasta oo uu arko shaqa baylahaysa ayuu qabanayaa isaga oon cid
lasugaynin

3. SHAQOOYINKA UU QABANAYO GENERAL LEDGER ACCOUNTANT

 Diwaangaliyaa transactions ka oo uu ku diwaan galiyo TR
 Booti garaynta transaction ka ledgerada ee asset, liability,transfer &
netasset equity
 Isbarbardhiga / is waafajintan GLCAB & LA
 Diyaarinta warbixinta iskudheelitirka xisaabta ee billaha ah (Trail
balance) ee warbixinta revenue, receivables, payables, & transfer.
 Iswaafajinta baanka ( bank reconciliation)
 Diwaangalinta ka warhaynta lacagta xafiiska ( cash position)
 Kawarhaynta dhaqdhaqaaqyada lacagaha baanka & qasnada oo uu
kaga warhayaa TR, GL & SL

SHAQOOYINKA UU QABANAYO CAAWIYAHA GENERAL LEDGER ACCOUNTANT

 Marka uu maqanyahay S/Kh ayuu shaqada sii wadaa
 Wuxuu abtaa shaqooyinka lagu soo dhaadhiciyay ee kaga imanaya
Gadhwadeenka G/S, Case coordinatorka & Sarkaalka G/L
 Markasta oo uu arko shaqa baylahaysa ayuu qabanayaa isaga oon cid
lasugaynin

SHAQOOYINKA UU QABANAYO XISAABIYAHA GAARKA AH (FUND ACCOUNTANT)

 Wuxuu hayaa jeega ee akawnka gaarka ah
 Wuxuu diyaariyaa (source document) ga ee fundiga gaarka ah
 Wuxuu hayaa budget/expenditure subsidiary ledger card
 Wuxuu diwaangaliyaa boosti gareeyaana dhacdooyinka maaliyadeed
 Wuxuu diyaariga warbixinta billaha ah ee akawnada gaarka ah
 Wuxuu sameeyaa iswaafajinta baanka (bank reconciliation)
 Wuxuu xaqiijiyaa warbixinaadkii/ documentiga uu udiray deeq
bixiyayaasha / dayn bixiyaha/ maaliyada wuxuuna dabagalaa lacagaha
mashaariicda lagu fulinayo
 Shaqo kasta oo uu programkaasi ubaahanyahay ayuu fulinayaa iyada oo
muu raacayo xeeraka uyaala programkaas

SHAQOOYINKA UU QABANAYO LACAGHAYAHA GUUD

 Maamulida lacagaha qasnada
 Samaynta iswaafajinta lacagta qasnada & buuga lacagta (cash book)
 Waxa uu ka helaa sarkaalka kharash bixinyta documentigan SV, PV, RV
iyaga oo dhamaystirana wuxuu ku wareejiyaa GLA
 Wuxuu hayaa buuga lacagta (cash book)
 Hadii ay qabto lacag aan ka iman xisaabiyahay wuxuu goyn RV wuxuuna
dhigi baanka si dagdag ah
 RV & (bank slip) ee lacagta uu helay ayuu ugudbin GL
 Qabashada lacagaha ee lacag ururiyayaasha isaga oo goynaya Sumarry
Reciept Vouchers
 Bixinta kharashaadka aan lagu bixinin jeeg

SHAQOOYINKA UU QABANAYO CAAWIYAHA LACAG HAYAHA GUUD

 Bixinta mushaaradka hadii aan baanka lagu bixinin
 wixii laqaadan waayana wuxuu ku soo celinaya lacaghayaha guud
 Payroll ka oo saeexan ayuu ku soo celi lacaghayah guud / GLA
 Bixinta kharashaadka yaryar sida ( biyaha, laydhka, telefonka iwm)
 Dhamaan shaqooyinka marka uu maqanyahay lacaghayaha guud
 Shaqooyinka lagu soo dhaadhiciyay ayuu / ayaya qabanayaa
 4. SHAQOOYINKA UU QABANAYO MADAX IIBKA
 Soo ururinta iibka waxayaalaha la xidhiidha ayuu mudo bille &
 rubucle kusoo rurin ka dibna ka diyaarinayaa warbixin
 Diyaarinta qorshaha iibka & iskudubaridka
 Soo ururinta qiimaha suuqa & kala soocidiisa
 Bixinta talooyin & taageero qorshayaasha iibka
 Soo saarida jadwal sidii, sababtii & wakhtigii la oo iibin lahaa la
diyaariyo
 Diyaarinta ( specification) ka iibka & iskudubaridkiisa

SHAQOOYINKA UU QABANAYO CAAWIYAHA SARKAALKA IIBKA

 Marka uu maqanyahay S/Kh ayuu shaqada sii wadaa
 Wuxuu abtaa shaqooyinka lagu soo dhaadhiciyay ee kaga imanaya
Gadhwadeenka G/S, Case coordinatorka & Sarkaalka iibka
 Markasta oo uu arko shaqa baylahaysa ayuu qabanayaa isaga oon cid
lasugaynin

SHAQOOYINKA UU QABANAYO SOO IIBIYHAHA XAFIISKA

 Dirida lacagaha daabacaada jaraaidka ee xayaysiiyada
 Diyaarinta Bid box ka
 Soo ururinta Proformada (standing suppliers)
 Soo qaadida alaabaha laga oo qaadayo standing supplier ka & meelaha
kaleba
 Diyaarinta waraaqda dalabka iibka
 Soo ururinta Qiimaha suuqa iyada oo ugudbinaysa sarkaalka iibka
 Soo bixinta kharashadka adegyada sida (telephone, electricity, water
etc)
 5. SHAQOOYINKA UU QABANAYO ISKUXIDHAHA MAAMULKA HANTIDA & ADEEGA GUUD
 Isku-xidhka shaqooyinka case ka
 Kontrolka gaadiidka xafiiska
 Xaqiijinta kuubanada shidaalka ee ay kaalmuhu soo dalbadeen
 Soo saarida jadwalka ay baabuurtu ku hawlgalayaan
 Qabashada kulamo lagaga wadahadlayo marba xaaladaha gaadiidka &
qalabka kale
 Hubinta boolada gaadiidka
 Diyaarinta qorshaha baabuurta lagu galinayo caymis (Insurance)
 Diyaarinta baabuurta fiildhiga marka loo dirayo
 Xaqiijinta baabuurtu maka ay dhibi oo gaadho khaladka halka uu
kayimid
 Hubinta xaaladaha dayactirka baabuurta & in mudadooda lagu
dayactiro
 Ka go’aan gaadhida meesha lagu dayactirayo isga oo kaashanaya
technisionka
 Faaxa alaabaha lagu dayactirayo baabuurta & qalabka
 6. SHAQOOYINKA UU QABANAYO SARKALKA MAAMULKA HANTIDA & ADEEGA GUUD
 Kawarbixinta dhibaatadu inta ay dhantahay marka ay timaado baahi
dayactir
 Hadii loo baahanyahay in la soo iibiyo alaa lagu dayactirayo dhibaatada
wuxuu si faahfaahsan udiyaarin in alaabtaas la soo iibiyo
 Hadii ay dhibaatadu tahay ageed kaliya wuxuu suurta galin in qalabka
loo diro cida fulinasya
 In uu hubsabo in uu dayactirku yahay mid sax ah ka dibna wareejiyo
 Samaynta fayl baabuurkasta ugaar ah si loo ogaado mudada uu
shaqaynayay baabuurku
 Diwaangalinta shidaalka & dayactirka
 Hubinta codsiga shidaalka ee ay soo codsadeen kaalmuhu
 Diyaarinta dhibaatooyinka ka jira baabuurta / qalabka farsamo yaqaan
dayactira
 dabagalka shaqooyinka xamaalka & sida ay usocdaan
 Diyaarinta & soo dhawaynta shirarka & tababarada & meelaha lagu
qabanayo
 Kawarhaynta adeegyada ( telephone, electricity,water, internet & fax)
in uu la socdo siiyo si loo bixiyo kharashkooda bila kasta
 Caawinta shaqaalaha kale ee geedi-socodka
 Dabasocodka dhibaatooyinka sida isjiidhka baabuurta
 In uu warbixin ka diyaariyo shidaalka & waxyaalaha la xidhiidha
dayactirka baabuurta
 Diwaangalinta KM ay socdaan baabuurtu si loo ogaado marba inta ay
 socdeen taasoo xadidaysa shidaalka uu qaadanayo baabuurku
 Qabashaqa shaqooyinka kale ee ay u diraan madaxda xafiisku
 7. SHAQOOYINKA UU QABANAYO CAAWIYAHA SARKALKA
MAAMULKA HANTIDA & ADEEGA GUUD
 Marka uu maqanyahay S/Kh ayuu shaqada sii wadaa
 Wuxuu abtaa shaqooyinka lagu soo dhaadhiciyay ee kaga imanaya
Gadhwadeenka G/S, Case coordinatorka & Sarkaalka kharashbixinta
 Markasta oo uu arko shaqa baylahaysa ayuu qabanayaa isaga oon cid
lasugayni

SHAQOOYINKA UU QABANAYO ISKU-XIDHAHAQORSHAYNTA, QIIMAYNTA & DABAGALKA

 Wargalinta G/s in ay soo diyaarsadaan qorshayaashooda duleed
 Qababnqaabinta kulanka lagu gorfaynayo qorshaha G/s
 Gudbinta qorshaha la isla qaatay isga oo ka saxeexaya gadhwadeenka
G/s
 Diyaarinta faqaafaha miisaaniyada & qorshaha xafiisku kaga doodayo
 Kashaqaysiinta kooxda si ay ufuliyaan dhamaan hawlaha uyaala
 Hogaaminta qiimaynta & dabagalka lagu amaynayo
 Qorshaha & wixii ka fulay
 Iibka & shuruucdiisii in lamaray
 Hantida & sida loo maamulay
 Dabagalka shaqooyinka wixii ka fulay & waxa aan ka fulin
 Gudbinta warbixinta qiimaynta & dabagalka wakhtigeeda si loogu
go’aan qaato
 Iyo guud ahaan qaabka shaqadu usocoto & sidoo kale in ujeedadada
guud lafulinayo & in kale

SHAQOOYINKA UU QABANAYO SARKAALKA QORSHAYNTA MIISAANIYADA

 Iskudubaridida / midaynta qorshayaasha G/s
 Dib isugu habaynta qorshaha laga dooday
 Dib ugu soo habaynta qorshayaasha miisaaniyada loo xadiday xaf.
 Soo ururinta shaqooyinka laqabanayo rubucwalba oo ka mid ah s/m
 Qorshayaashii ayaa dib loogusoo gudbin xafiiska maaliyada
 Shaqooyinka aan fulin dib ayaa lo qorshayn waxtigii laqaban lahaa
 SHAQOOYINKA UU QABANAYO SARKAALKA QIIMAYNTA &DABAGALKA
 Helida qorshaha la diyaariyay si uu uga duulo
 Samaynta qiimaynta waxqabadka qorshaha ku jiray
 Isbarbardhiga qorshaha & waxa laqabtay in ay iswaafaqsanyihiin
 Diyaarinta warbixinta waxqabadka ee rubuclahah ah
 Diyaarinta warbixinta shaqooyinka wixii ka fulay & wixii aan fulin
&sababaha
 Fulinta qiimaynta & dabagalka lagu samaynayo
 Qorshaha & wixii ka fulay
 Iibka & shuruucdiisii in lamaray
 Hantida & sida loo maamulay
 Dabagalka shaqooyinka wixii ka fulay & waxa aan ka fulin
 Diyaarinta warbixinta qiimaynta & dabagalka wakhtigeeda si loogu
go’aan qaato
 Hubinta In warbixinta wakhtigeedii ladiyaariyay
 XIDHIIDHKA KA DHEXEEYA XUBNAHA KOOXDA
Xidhiidhka ka dhexeeya shaqaalaha geedi-socodka gudihiisa waa mid
kusaabsan in ay isdhaafsadaan wixii macluumaad ah ee laxidhiidha
shaqadooda & in ay ka dhaxayso is caawin gudahooda ah
maadaamashaqadan ay fulinayaa ay tahay mid natiijo guud laga rabo
sidaas daraadeedna ay iscaawiyaan si ay natiijadaas lagarabo ay
ugaadhaan sidoo kale waxay u fulinayaan shaqada sida.
 Shaqada waxa loo fulinayaa kalikali & wada jir labadaba sida marba
qorshaha shaqadu tahay
 Si shaqadu ufududaato shaqada ruuxa ka maqnaada waxa daboolaya
shaqaalaha kale si aanay wax u istaagin iyada oo lala xisaabtamayo cida
maqan
 Shaqaaluhu waxay wadaagayaan khibradooda & aqoontooda iyada oo
midba midka kale ugudbinaya shaqaalaha kale