The challenge set for AfID volunteers is to build capacity
in the organisation we are placed with.
Here at Ondati much of the Finance work is done by the
Principal; he has a broken laptop (the keyboard doesn’t work so he has a
plug-in folding keyboard, but that is also somewhat erratic) and the power
supply is very poor so most of the recording is on paper.
I have spent some time with him – see us working on the 2012
budget – but he has had to go away for two weeks so I am working on a Finance
Manual to leave behind for him to refer to.
Meanwhile, I met with some of the School Management
committee the other day and we looked at planning and reporting.
We looked at the planning pyramid – from
Vision, Mission, through objectives down to tactical planning. I asked them to
remember and try to bear in mind the Vision of the founder of the school. They came up with some very good Mission
Statements along the lines of preparing girls for the future, enabling them to
be useful and productive members of society, to be successful business people,
(the Teach a Man to Fish model uses businesses to support the school and to
teach skills to students). The project
officers provided the term “female empowerment” and I reminded them that educating
women is a very useful support to families and helps to ensure the education of
the next generation, very necessary for the development of Kenya.
We also looked at reporting, learning from the report and
revising the plans. They have not been getting regular reports but that is one
thing I have tried to stress to the principal; that he needs to meet with the
Committee and discuss the financial performance on a regular basis so that
issues can be discussed openly and productively.
Today I had a useful session with the Project Co-ordinator,
a local man who completed secondary school and is keen to get on. He oversees much of the work on the projects
(businesses), especially the dairy. We
went through the records he keeps for the dairy and discussed some changes the
TAMTF volunteers are hoping to put in place.
He was very keen for me to show him some computer work so I created a
small spreadsheet and showed him how he could use it to plan a budget – in this
case his own household budget as he is aware that it would be useful to plan
ahead for bigger expenses. I think he
wants his own laptop now, but it is far outside his reach. However, one of the new businesses being
planned for the school is an IT Resource Centre where printing, photocopying
and other services would be offered. These services are in great demand, as
well as being required by the school. So
perhaps Ben could continue his training there and even use the computers
occasionally if the office isn’t busy.
Talking of changes to the Dairy record-keeping, my
colleagues in the Management Accounting section will be intrigued to learn that
I have put in place an internal market system. The school takes milk from the Dairy
without paying for it and doesn’t record the benefit anywhere. So the profit of
the dairy is understated and the cost of the school meals service is also
understated. We are going to try to cross-charge this subsidy. The costs in respect of the dairy are minimal
but the same process will be used for the IT centre. This will be extensively
used by the school for printing and photocopying, which currently have to be
done at a shop in Awendo. The school obviously does not have a printer, it is
much too expensive and anyway we wouldn’t be able to run it off the
Heath-Robinson arrangement of car batteries that we use for the laptops.
One unexpected side-effect of this capacity-building might
not be quite what AfID had in mind: the Principal was so excited by our few
hours together talking Accountancy, especially the short lesson on
depreciation, accruals and prepayments that he is talking of giving up teaching
and re-training as an accountant! He was particularly pleased with the pad of 8
column accountancy paper I gave him, as it will help him structure his reports.
I had one and a half pads lying around the house left over from my study days,
so brought them out here.
I can definitely recommend it as a useful item to bring
especially if you know the organisation is using paper systems.
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