PWC中国企业改造工具库—2.17-RA-FinOpsControls.doc

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PWC中国企业改造工具库—2.17-RA-FinOpsControls.doc

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FINANCIALCONTROLSANDOPERATIONALPROCEDURES

GOODPRACTICESUPPLEMENTFORSOEREDINSTITUTIONS

Introduction

EachSOEREDinstitutionhasdevelopeditsowninternalmanagementmanual.Thecontentandthefunctionofthesedocumentsvarysignificantlyacrossthe18institutions.Toensureaconsistentapproach,andtofurtherclarifytheroleoftheSOEREDprojectoffice,weareprovidingasupplementarysetofstandard‘goodpractice’controlsandproceduresinthefollowingareas:

Financialcontrols–toallowformoreaccountabilityandtransparency;

Operationalprocedures–toenableinstitutionstoworkmoreefficiently.

ASOEREDProjectOfficeislocatedeachprovinceandisstaffedby:

LongTermAdvisers(LTAs)foreachtechnicalcomponent(expatriatestaff);

Anaccountingfunction(localstaff);

Officesupport(localstaff).

ThissupplementarydocumentshouldalsoberegardedasatoolforinstitutionaldevelopmentbyensuringthatthenecessarygovernanceisinplacetoeffectivelymanagetheSOEREDorganisations.Organisationalgovernanceisawidelyrecognisedasapre-conditionfortheinstitutionstobecomeself-sustaininginthefuture.

Implementation

Werecognisethattheareascoveredinthisdocumentarealreadybeingwellmanagedinmanyofthe18SOEREDinstitutions;forotheroftheinstitutionssomecontrolsandprocedurescoveredinthissupplementmayneedtobeimprovedorimplemented.

TheSOEREDLTAs,withtheinstitutionGeneralManagers,areresponsibleforverifyingthestatusofcontrolsandprocedureswithintheirrespectiveinstitutionsandfortaking(anddocumenting)anyappropriatecorrectiveaction.InSichuan,theCGFinstitutionsalsohaveBoardsofDirectorswithstatutoryresponsibilitiesforgovernance.

Institutionshaveconsiderableflexibilityintheimplementationandmaintenanceofappropriate,yetpractical,controlsandprocedures;theadviceoftheLTAswillbevaluableinthisregard.Institutions’controlsandproce