ANNEX 1.

1.1.1. Management and control of tangible assets, text by S.L. Lamoureux, 2007

Module C has demonstrated the importance of properly managing and controlling the establishment's finances. A
A large part of the school's assets consists of material goods, buildings, and land.
equipment, teaching materials, textbooks, perishable supplies, animals, etc. These goods that do not
are not cash species must be managed and controlled with the same principles as
cash, namely: accountability, rigor, transparency, balance, and participation. These principles
have been stated and detailed in module C.

To effectively carry out the management of material assets and adhere to the principles of good
management, school heads have an essential basic tool,
the inventory.

The inventory

The director's first task is to conduct or arrange for the inventory of all the
assets of the establishment. This will provide him with the essential information to decide on the
repairs, eliminations, purchases, requests for donations, or even exchanges with others
establishments (for example during a modification of the programs taught, a mission
different educational, a loss or an increase in staff.
With the often meager budgets of schools, there is no question of doing
unnecessary purchases or finding themselves, at the start of the school year, lacking certain essential items
necessity and short of money. Only a well-done inventory can avoid these problems and provide to
The head of the establishment, at all times, the information he needs to manage healthily.

How to take inventory? Different solutions are available, all dependent on the same.
starting point: collect the data. Data collection forms follow this text;
one can modify them according to the goods one wishes to list. This is therefore the first operation; it
can be done using written forms or using computerized forms.
It is possible and very common to collect basic data on paper, then enter it into
the computer and to regularly perform the same operation for updates. One can also
limit to paper format using registers or cards; then we will use one card per
category of goods and products. Once the number of items is entered, along with the date, it will be subtracted
the consumed or unusable items and we will add the items purchased or received, always
by dating the change.

Obviously, working on the computer using inventory software is much more profitable.
because it saves time and it is very precise. The following software programs are easy to use and can
serve small businesses:
- INVENTIF, physical inventory management softwarewww.iode-informatique.com)
 - PERSONAL INVENTORY, software that allows for the inventory of movable property
http://www.logitheque.com/fiche.asp?I=12645
- EXCEL, electronic spreadsheet that allows data processing.

Inventorying the assets of a school remains a daunting task. If this

an inventory has never been established and that the process must be initiated, it is essential to convince the
people that this operation, which will require a lot of time from them, is a blessing for
everyone. Staff members must understand that the effective use of resources
allows for better response to the needs in all sectors of the school. They should be
they perceive the inventory as more than just a tool used by management to control usage
of goods made available to them. It is undeniable that the inventory also serves this function,
but this is certainly not its primary function. The participation of the whole school in
initial inventory of assets and regular updates is primarily a management tool
transparent, healthy, and intelligent.

The everyday management of assets and its control

The management of physical assets must be very strict because many of these assets are
perishable materials that disappear quickly and are easy to lose track of. The
journals must be kept rigorously, the purchase orders numbered appropriately, the
invoices attached to the bills of lading (or delivery notes) and all documents
carefully kept to update the inventory and trace the quantities used. This
data is essential for good budget forecasting. The described practice will also prevent the
the theft and the waste.
Each administration has its own way of doing things and there are several documents in this annex.
from different school systems. It is interesting to compare them, as one always learns from them.
practices of others.
The various journals or registers used to account for purchases can be used
for a specific sector of the establishment. For example, we will create a newspaper for the
cafeteria, one for teaching materials, another for the farm etc. As mentioned in the
module C, the synthesis of this information must be reported in the Grand Journal where one
will find the total of monthly amounts spent according to the different budget items.
Each month, the quantities of goods will be modified and this information must be displayed.
in the inventory. For foodstuffs, a weekly inventory must be kept or even
in everyday life. This can also be the case for laboratory products.

In some establishments, staff are allowed to make purchases after obtaining

an authorization from the management. This practice allows for saving time and obtaining
goods that truly meet the needs of the person making the purchase. This person must
observe certain rules: buy after authorization and respect the set amount, report it
invoice and fill out a form for reimbursement. This form becomes a document
justification of the transaction. A form of this type is presented at the end of the text. This kind of
The form can be used to authorize the purchase and to reimburse it.

Whether staff are allowed to make purchases or not, management must proceed with a
gather the needs of the entire establishment when it is time for orders. Therefore, it is necessary to
write very clear guidelines and a procedure, accompanied by a form that will allow
to the staff to check the desired items and their quantity. A part can be reserved for the
justification of the expressed needs.

1.1.2 Inventory forms for furniture, audiovisual materials, and manuals.

SCHOOL ______________________________

INVENTORY OF FURNITURE

SCHOOL YEAR: _______________

teacher_name Local: __________

Number of students: __________ Degree: __________

Name
Metal cabinets __________
Metal shelves __________
Wooden shelves __________
Displays (books/magazines)
Binders __________
Other cabinets:

____________________ __________

Student desks __________

Student chairs __________
Bank tables __________
Tables __________
Wall screen __________
Curtains __________
Surplus furniture (to be taken down to the storage) __________

Requests: __________________________________________________
 SCHOOL ______________________________

AUDIO-VISUAL INVENTORY

SCHOOL YEAR: _______________

teacher_name Local: __________

Number of students: __________ Degree: __________

Type of device
(VCR, radio-cassette, turntable, etc.)

Brand

Model ________________________ Serial number ____________________

Type of device
(VCR, radio-cassette, turntable, etc.)

Mark

Model ________________________ Serial Number ____________________

Type of device
(VHS, radio-cassette, turntable, etc.)

Brand

Model ________________________ Serial number ____________________

Surplus (to be withdrawn to the reserve) Requests

translatedText

________________________
 SCHOOL ______________________________

INVENTORY OF MANUALS

SCHOOL YEAR: _______________

teacher_name ______________________________ Local: __________

Number of students: __________ Degree: __________

Title Quantity
French ______________________________ __________
__________
______________________________ __________
______________________________ __________
______________________________ __________

Dictionaries __________
______________________________ __________

Mathematics ______________________________
______________________________ __________
______________________________ __________

Human Sciences __________

______________________________ __________
______________________________ __________

Natural sciences __________

______________________________ __________
______________________________ __________
Religion ______________________________ __________
Others __________
__________

Surplus __________

Requests ______________________________ __________

__________
 SCHOOL ______________________________

Purchase and reimbursement request form

employee_name

Subject: ________________________________________

Expense charged to: School budget __________

Other (please specify) ______________________________

Supplier: __________________________________________________

Article Number Unit cost Total

__________

____________________ __________ __________

____________________ ____________________ __________ __________

Subtotal __________

Applicable taxes __________

TOTAL __________

I acknowledge that all payments will be made by check. The provision of an invoice is mandatory.

________________________________________
Employee's signature Date

Approval from the management

REQUEST FOR REFUND

Amount requested: ____________________
The received equipment is complete and in good condition.

____________________
Signature Date

Approved: ________________________________________
The Management
1.1.4. The following 3 documents are drawn from the policies and directives of three
administrations scolaires : la Mauritanie, le Sénégal, le Togo

Mauritania: The financial function, The budget of the establishment

THE ESTABLISHMENT'S BUDGET

1. Direct receipts

There are currently no fees as is the case in other countries on the continent.
tuition fees paid by families.

No text currently authorizes or prohibits the rental of school premises in order to feed
the institution's budget.

2. The budget forecasts

All forecasting exercises are difficult. However, here as elsewhere, experience helps.
greatly the things.

Establishing accurate budget forecasts requires:

1°) to know the budget of the previous year,

2°) to have estimated the errors and the limits, in order not to reproduce them,
3°) to know well your establishment: its needs, the foreseeable developments in the short and
medium term
4°) to have some knowledge in the economic field: cost of products, of labor
work, price evolution (inflation)...
Despite all these precautions, a significant error is still possible: globalization.
that a highly localized event can have significant economic repercussions in the
entire world. That is why the budgetary law of states generally provides for possibilities
budget adjustments, called 'amending decisions'.
Public secondary institutions in our country will be provided with budgets of which there is no
it is still possible to say what the regulation will be. However, we can already decline
the expense items that will be affected.

Investment section
acquisition of equipment (computer, reprography...)
construction work (toilets, fences...).
Operating section:
salary of employees not taken into account by the State,
maintenance of the premises (small various repairs)
Management of the accounts, for which he has sole signature, and cash.
Formatting of the financial account.
 maintenance of equipment (IT, reprography, automotive...)
various services (water, electricity, postage, phone...)
administrative operating expenses (office supplies) and educational paper, chalk,
ink, etc. fuel (if vehicle)...
This small inventory is far from exhaustive.

The budget documents made available to the establishments, thanks to the budget lines
pre-established, generally allow to cover all needs, even if a particular case
can always be presented. The greatest difficulty is to accurately assess the necessary amount
to the smooth running of a civil year... and not a school year!
Indeed, within the framework of public accounting, the annuality of the budget is based on the year.
civil and non-school.

The margins of maneuver

So far, the margin for maneuver of the institutions has been extremely limited.
Allocated credits closely matched the basic operational needs.

In this context, it was solely the ability of the Head of Establishment to mobilize assistance that
made the difference.
This mobilization took place, of course, with the relevant central structures of the Ministry of Education.
also made through the contacts that the Head of Establishment had been able to forge with the
responsible for local authorities (municipality, district, region) but also with some
national or foreign partners by developing a twinning policy.
From now on, thanks to the government's negotiations with donors, the mass
The budget dedicated to the institutions will be significantly larger. According to terms
Specifically, the head of the institution must participate in decisions regarding the use of resources.
financiers of the establishment.

The commitment of expenditures

The procedures for committing expenses are being defined.

Educational credits

Until 2001, educational resources were not provided to institutions in the form of
financial means. Every year, the central services in charge of secondary education
general provided each establishment, according to its needs, with material means:
chalk, laboratory materials and supplies (particularly in physics and chemistry) and
administrative records.
From now on, establishments will gradually be provided with an operating budget.
on which they will have to bear the aforementioned charges. The better these funds are managed, the more
it will be possible to release funds to carry out specific actions, as part of
educational projects or the establishment project.

The operating credits

The total operating credits of the establishments are allocated in the form of credits.
delegates.
Delegated credits

The delegated credits are financial resources allocated to the institution by the services.
competent staff of the central administration. Every year, they are distributed, based on the
characteristics of each establishment. The payment is made in several installments: according to the years
per quarter or per semester, depending on national guidelines.
For reference, here are the allocation keys for the credits delegated by the DES to each
establishment (Source: MEN/DES/SBAS/ "Observations-forecasts" February 2001)

Pharmacy
• 10% distributed equally among all establishments.
• 90% distributed to all institutions in proportion to the weighted number of students.
• Institutions benefiting from a school hygiene service do not receive any funding.
delegate of this type. The allocated sums are directly to the SHS.
A.1.04: Clothing and Linens
• This chapter is only funded once a year, in the first semester.
• The allocation is made pro-rata for the people concerned (6540 UM per driver and
5570 UM per shift)
O8-2-1.07: Oil and fuels
• 70% distributed to institutions proportional to the weighted number of students
• 30% distributed to the establishments in proportion to the weighted distance in kilometers.
regarding regional coordination.
08-2-4.01: Maintenance of generator sets
• Nothing for the 35 establishments with electricity (paid for by DAFM)
• 10% distributed equally to the other establishments
• 90% distributed to other establishments in proportion to the weighted number of students
08-2-1.02 : Printed materials and registers
• 10% distributed equally among the establishments
• 90% distributed to institutions in proportion to the weighted number of students
08-2-6.08: Cleaning equipment
• 10% distributed equally among the establishments
• 90% distributed to the establishments in proportion to the number of rooms.
08-2-6.03: Vehicle Repair
• Sharing the allocated amount each year, in equal parts, among the institutions.
having a vehicle in working order.
08-2-6.01: Office equipment maintenance
• 25% allocated to the D.E.S.
• 7.5% distributed equally to the establishments
• 67.5% distributed to the institutions in proportion to the weighted number of students

Weighted number of students

Each student
• of the 1st Cycle counts 1,
• from the 2nd Cycle (excluding final year) 1,1,
• of Terminal 1,2.
Each girl brings 0.1 points more.
Weighted distances
• Each kilometer on paved road counts as 1, on passable track 1.3, on trail
bad
• Each kilometer on paved road counts as 1, on a passable track 1.3, on a track
mediocre 1.6 and on track bad 1.9.

The intervention credits

The terms are being defined and cannot at this time be subject to a
article in this guide.

The reserve funds

The terms are currently being defined and cannot, for the moment, be subject to a
article in this guide.

The control of the execution and regularity of the budget

The terms are being defined and cannot at this moment be the subject of a
article in this guide.

THE MANAGEMENT OF SCHOLARSHIPS

The scholarships are managed within the institution by the Economist, under the control and
responsibility of the Head of Establishment.

THE EXAMINATION REGISTRATION FEES

Only independent candidates have a fee of 400 UM to pay to take the exam.

SUBSIDIES
The terms are currently in the 12th stage of definition and cannot, at this time, be subject to a
article in this

THE GIFTS
L,cs modalities are being defined and cannot at the moment be the subject of a
article in this guide.

THE MANUFACTURED PRODUCTS

In a well-defined framework, technical establishments can sell products or
services to individuals. The amounts received are allocated to the operational budget of
the establishment.
General establishments do not produce anything, in the context of education that can have
a market value and are therefore not affected by this section. On the other hand, the activities
socio-educational activities can be an opportunity to produce tradable goods and services, in
provided that the educational vocation of the activity remains the primary concern of
students and their supervisors.
Senegal: The Head of Establishment's Guide - AFIDES Editorial Team/Senegal

FINANCIAL MANAGEMENT

I - PRINCIPLES
• Transparency

• Judicious allocation of allocated credits

• Everything Must Be Written

• Well-distributed tasks

• Orthodoxy (respect for established rules)

II - ROLE OF THE HEAD OF ESTABLISHMENT, ADMINISTRATOR OF

CREDITS
The Head of Establishment is appointed as the 'Administrator of Credits'. In this capacity, he:
• Request the opening of an advance fund with the desired items;

• Propose the appointment of the advance fund manager, by a letter to the Minister responsible for
Finances through hierarchical channel;

• Propose the appointment of the Materials Accountant, by a letter to the Minister in charge of
Finances according to hierarchical channels;

• Check and approve all accounting books and documents (materials and funds);

• Regularly and sometimes unexpectedly check the management and the entries (credits and others)
resources).

III - ROLE OF THE HEAD TEACHER (HIGH SCHOOL) OR MANAGER

(COLLEGE)
Article 3 of Decree 72 498 of 05/06/72, relating to the specific status of managing staff
The stewards are responsible for the financial and material management of the establishments.
public education." This leads to responsibilities in financial management and
material. The Intendant is the accounting officer of the establishment; he keeps the accounts of
The Administrator of Credits. In this capacity:
• He is responsible for preparing the material tasks for the execution of the budget.

• He follows the procedure, from the establishment of the commitment voucher to the proposal of
liquidation.
Under the authority of the Head of Establishment, he manages the expense accounts, and possibly the
cash registers. The steward ensures the maintenance of accounting books and documents.
Circular 14 825 /DAF/ of 19/11/63 defines the role of the logistics services; this
essentially consists of providing all teachers and students with the best conditions
possible materials to enable them to carry out their respective work.
The Manager must ensure the healthiness and cleanliness of the premises and the school space of the institution.
and its immediate environment. It has a staff (laborers) for this purpose.
the maintenance of the establishment.

IV - ROLE OF THE MATERIALS ACCOUNTANT

The Accountant of Materials is an agent of the administrative order. (See General Instruction No. 90
MEF of 27/08/82; Instruction No. 004 MEF/DGF/DMTA of 08/03/88.) Under the responsibility of
the Administrator of Credits, he:
• Ensure the entries;

• Carry out the outputs;

• Gather the supporting documents for the operations;

• Is responsible for the maintenance and preservation of materials, inventory management

generals and must therefore ensure the consistency between the writings and
the existing.

The Materials Accountant is subject to all controls resulting from the regulations,
notably:
Unscheduled inspection of control bodies, on documents and on site;
• Hierarchical and permanent control by the Head of Service, on documents and on-site. The Head of
Service must ensure at all times that the Materials Accountant placed under its orders,
follows the rules of good service material management;

• Control of the Treasurer or his delegates on site and on paper;

• Control of the Census Commission on-site and on document.

Note: There is a conflict between the roles of the Treasurer and that of the Accountant.
of materials.

V - ROLE OF THE TICKET AGENT

He is also an agent of the administrative order. He takes care of salaries, scholarships, travel, etc.
is subject to the same control principles as the Materials Accountant.
Note: A payroll committee must be established by the Head of the Institution.

VI - MANAGEMENT TOOLS
(Appendix summary table of accounting entries)
• Summary of the expenses and revenues of the Steward
 • Engagement voucher booklet
• Grand ledger of accounts (in the form of a notebook or cards)
• Journal book
• Contradictory inventory sheet
• Consumption sheet
• Entry and exit voucher books (Provisional/Definitive)
• Reception PV
• Stock sheets
• Certification seals, liquidation seals, acquittal seals (advance fund)
• receipt

VII - HOW TO PLACE AN ORDER

The Administrator of Credits is informed of the availability of credits by the services of the COF to
Dakar, of the CRF in the regions.
At the instruction of the Head of Establishment, the Manager expresses the intention to make a
order:
He then has a pro forma invoice issued by an approved supplier,

2. He fills in the commitment voucher booklet (4 sections),

3. What the Credit Administrator aims for

4. And he deposits it at the COF (Dakar) or CRF (regions).

The services of the COF or the CRF verify the regularity of the order, the compliance of
writes and sends the good to the services of the MEF.
The authorization to deliver the order reaches the supplier, who delivers the items with three (3)
invoices and three delivery slips.
The Credit Administrator then certifies the delivery made (a receipt report is required)
for an order equal to or greater than 300,000 F) and proposes the liquidation by the same
circuit.
The received order is finally being processed in the books of the Materials Accountant.

VIII - MANAGEMENT OF OTHER RESOURCES

The Head of the Establishment Spending Coordinator: In addition to the allocated operating credits
Every year at the institution, there are other resources coming from:
• Student registration fees

• Generated resources

• Subsidies for the establishment project

• Contributions from partners

If the Establishment Project has its own management mode defined in its procedures manual,
for the other resources, these are the provisions of Decree No. 2000.337 of May 16, 2000, relating to
Creation of management councils for general middle and secondary education institutions
and of the Interministerial Order No. 003207 of March 17, 2004, establishing the procedures for mobilization and
use of resources generated by middle and high education institutions
who impose themselves.
The management of all financial resources (by the Steward or the Manager) and material resources
(by the Materials Accountant) made available to the institution comply with the same
rules of transparency and rigor in public accounting.

Materials Accounting (Summary of Instruction No. 90 MEF of 08/27/82)

Definition
Materials: State movable property. Three (3) categories:
• Materials in service; store stock, warehouse

• Items awaiting assignment; warehouse stock, depot

• Provisional output materials; repair, rental, loan

But
Keeping a perpetual inventory: perfect concordance between the physical inventory and the
writings.
Equation: Existing at the beginning of management + (inflows - outflows) = Existing on the day of the statement
writings
Description of movements
Unannounced and instant control

Nomenclature
First group materials: Use over several years (wardrobe, table, living room, etc.)
Materials of the 2nd group: Supplies, ingredients, and consumables (1st use).
A coding adapted to each service is recommended (e.g.: 10: table 1 for 1st group;
21: blue bic 2 for 2nd group).

Movement of Materials
Reception (a report is required for items with a value of 300 or more)
000 Fcfa).
Reform: for unusable materials (including reports)
Transfer: Exemption from fee. Order of the Representative of the MEF after referral to the entitled CM.
needy (opinion of the commission).
In both cases (reception and reform), a commission is established. It includes at
less than three (3) members:
• The Credit Administrator
• The IOF (Dakar) or the CRF. (regions)
• The Materials Accountant

Executors of Material Accounting

The Administrator of Materials (DMTA, IOF for Dakar; CRF for the regions) ensures compliance
from the regulation.
The administrator of subjects (Credit Administrator). He is responsible for the subjects before
their management by the Materials Accountant and their movement (inputs and outputs).
The Materials Accountant is responsible for the preservation of materials after the declaration of
Support (Entry voucher in the existing system).

Accounting for Materials:

The Accountant of Materials can appoint one or more delegates but remains the sole one.
responsible.
Task:
Each year, prepare a contradictory inventory sheet for each holder.
first group subjects in three copies, one of which is displayed in each room.
2. Establish an opening balance at the start of management: Existing at the end of management
the previous year.
3. Update the following accounting documents:
Journal Book (entries and permanent exits as they occur)
Grand ledger of accounts: Register or sheets (tracking movement by unit)
4. To draw up a management summary:
a summary report of the equipment in service
a summarized inventory of the existing
5. Keep supporting documents (documents or pieces from third parties that delivered
you received materials.
Invoices
Delivery slips
Receiving slips

Control Exercised over the Materials Accountant

Hierarchical control (Department Head, Materials Administrator)
Control of control bodies (IGE for example).
Control of the Materials Coordinator (DMTA-IOF-CRF...).
Control of the Census Commission
 SUMMARY TABLE OF ACCOUNTING ENTRIES

Use/utility/function Moment of use Supporting documents Other (Number of Copies)

ENTRY INTO THE EXISTING

• Justify the entries in the When there is an entry following: Continuous numbering for
Book Journal • Purchases below 300,000 • Supplier Invoice the management.
Grand Book of Subjects • Purchases over 300,000 • Minutes of Receipt
• Discharge the Administrator • Acquisition for consideration (materials• Reception PV + Transfer Status Set up in two
of the Materials of the guardianship coming from a public structure of the transferring service specimens + strain:
subjects received; • 1 for the ranking of
• Engage the responsibility of • Free entry • Reception PV + declaration supporting documents of the
CM for custody of entrance Grand Journal Book
received materials. • Transformation Works • Census PV • 1 for the ranking of the
Service.
• Repair Work • Reception PV
• Birth of animals The classified copies
• Administrative Certificate or PV of
• Crops, harvests, extraction Census will be attached to
• Census PV summary year-end inventories
When there are order entries: for management to be
• At the beginning of each management • Inventory Summary + Minutes of kept in the archives
of the service.
• Others constitution/Dislocation of units Census
Signed by the Chief
collectives; change of name • Census PV + Certificate
of establishment,
• Regularization without regular documents. Administrative
Administrator of
Subjects and the Accountant
When there is a finding of an unaccounted Existing
of Materials.
in Charge.
• Surplus recognized by the commission of
census • Census PV + Certificate
The exit slips: have a
• Installation of Accountant Administrative continuous numbering and
Census PV are established in duplicate
samples + strain
 Use/Utility/Function Moment of use Supporting documents Others (Number of Copies)

2. FINAL RELEASE PERMIT

Justify the exits in the Book When there is:

Journal • Transfer for consideration • State of Transfer of Service for the parts
Justify the exits • Free transfer • Receipt serving as acknowledgment of justifications for the exits of
Definitives in the Grand reception Book Journal
Table of Contents • Delivery of materials for reform + Department of• Reform PV + Receipt for the archives of
Domains. valid acknowledgment of receiptService. Are signed by
Discharge the Accountant from (R.A.R.) the Administrator of
Subjects • Sale of materials • PV of reform or of Subjects + the Accountant of
Census + Sales PV Subjects + the recipient
• • Administrative Certificate of subjects released.
• Change of name • PV of Census +
Are established in
• Finding of deficit, disappearance, Administrative Certificate
double copy:
destruction, desolation, etc. When there is an exit
for the parts
for repair, transformation or others
justifications of the journal
work.
for the
services.

3. MINUTES OF RECEIPT

Justify the entries following: When receiving materials following: • Invoice or Market Is established by a
• a purchase exceeding 300,000 • A purchase exceeding 300,000 CFA • State of Transfer of Service commission composed of:
• a transfer for consideration • Acquisition for a price cedent • Materials Accountant
• a Donation • Entry Declaration • Administrator of
of the Works of • A Donation • Invoice Subjects
repairs • Repair work • Operations Inspector
Financial (Region of
Dakar
• Regional Controller of
Finances (for others
regions).
 Utilization/utility/function Usage moment Supporting Documents Other (Number of Copies)

4. RECEIPT VALUING ACKNOWLEDGMENT OF DISPATCHES (PROVISIONAL OR FINAL)

Releases the Accountant from When there is a release of Materials for: • Administrative Certificate Taken from a counterfoil pad.
Subjects of outputs for: • Transfer for free PV of Reform Established in 2 copies,
• Donation • Return to the Department of Domains don't 1 for the recipient.
• Return to service of • Transformation, repair or other work
domains
• Transformation, repair or
other works.
Validate the Vouchers (model)
no. 2) corresponding to these
outputs.

4 BIS. STOCK CONSUMPTION SHEET OF THE 2ND GROUP.

• Facilitates the tracking of• Every time we put back in large quantities Are held by the Chef of
consumptions of supplies from the 2nd Group to a member of the Service that holds the
small supplies service. supplies
quantity discounts • Each time a service member justifies
important to a Chef of the use of materials from the 2nd group which it
Service. were given back in large quantities.
• Justify these outputs. • They are summarized at least once per
month on a release order.

5. MINUTES OF REFORM

Information about the destination of When materials (in stock or in service) do not Established by a commission
reformed subjects are more likely to be used. appointed by the Minister of
guardianship or authority
Administrative Locale
 Use/utility/function Moment of use Supporting documents Other (Number of Copies)

6. FREE JOURNAL OF MOVEMENTS AFFECTING THE EXISTING

Allows chronological tracking When there is establishment of: Corresponding entry voucher Leaflet with a stub with a
input or operations of • Good entrance Corresponding exit voucher uninterrupted numbering
exit • Release order for management

7. GRAND BOOK OF ACCOUNTS

Allows to track for each When there is establishment of: Corresponding entry receipt
count the evolution • Entry voucher
chronological of the existing • Exit voucher Exit voucher corresponding

8. INDIVIDUAL CONTRADICTORY INVENTORY

Justify the inventory of the equipment At the beginning of each management: Established in 3 copies:
in service • Every time a material from 1ergroup • 1 for the holder
is permanently assigned to a user. • 1 for the Accountant
• Every time a material from 1ergroup • 1 to display in the local
previously assigned to a user is
taken over by the Materials Accountant

9. SUMMARY STATEMENT OF SUBJECTS AND FURNITURE IN SERVICE

Give the inventory of Materials • At the end of each fiscal year Individual inventories Established by the Accountant
and furniture in service • During the writing breaks

10. MINUTES OF THE CENSUS

Show the gaps between the At the time of the Accountant's service takeover. The census report is established by a
existing in accounting and the accompanied
At the end of management by the census commission report.
existing inventoried Summary of Subjects in
Service and Inventory Summary
 Use/utility/function Moment of use Supporting documents Others (Number of copies)

10BIS. SUMMARY INVENTORY

Facilitate the establishment of the minutes at the time of the Accountant's service commencement. It is established in 3 copies
Census • At the end of management by the accountant

11. DECLARATION OF ENTRY FREE OF CHARGE

Justify the free entry. • When receiving a donation in materials Reception PV

Togolese Republic - School Administrative Management Module

Management of human, financial, and material resources of the school.

MATERIAL MANAGEMENT

Material management is the way to organize and administer the assets of a school:
Infrastructures, furniture, equipment, supplies.

1.1 - The school domain

The school is not just a set of classrooms. It is also everything that happens there.
attaches it, depends on it and completes it materially.
A school must therefore include classrooms, a principal's office, a store,
a library, a workshop, a garden or a school field, restrooms, a complex of
sport, etc.
Excerpt from the précis of legislation and school administration.

As soon as he takes office, a school principal must properly understand the limits of
school grounds. These boundaries must be marked by a fence.
Firstly, it is necessary to obtain the documents that justify the donation of the plot.
the domain must be monitored to maintain its integrity. The director must use this space
in the interest of the school.

1.2 – The real estate of the school

Real estate refers to properties that cannot be moved. This includes, for example,
buildings, sports facilities, experimental fields, facilities
of livestock etc., as opposed to movable goods which are those that can be moved such as 7
for example, the bank tables, the manuals, the teaching materials.

1.2.1 The classrooms

The educational field in urban and rural areas must be the model that can
inspire the surrounding and local population. To this effect, the premises must be
well-maintained grounds, the courtyard and the landscaped surroundings.
The primary purpose of these premises is the education and instruction of students, at this
title, they belong to the students and the teachers.
They can be used for other cultural purposes (adult courses, literacy,
mass education etc.). The maintenance and degradation costs are then the responsibility
people or associations that have used its premises.
Any authorization granted to a third party is valid for a specified period.
The primary responsible person for the custody, use, and maintenance of the premises is the
school principal.
He manages it by assigning classes to the teachers;
He ensures the surveillance of the different buildings and takes the necessary measures against
their degradation;
He requests assistance from the competent authorities or NGOs for
repairs and improvements to be made.
During the holidays, a duty service is organized in the school with the
staff participation and collaboration with local authorities.

1.2.2 the sanitary facilities

 Sanitary facilities must be maintained by a health committee composed of
of students and supervised by a teacher. A schedule must be established, allowing for
clean these facilities one by one.

1.3 Movable property, furniture

It concerns the furniture, teaching materials, textbooks, supplies.
The management of these assets must be strict to avoid losses or disappearances,
It will also allow for considering the repairs and replacement of assets.
defaulters. To achieve this, it is necessary to establish and use effective tools for
management.

1.4 The tools of material management

1.4.1 The management of school furniture
School furniture includes bench desks, easel blackboards,
cabinets, desks, and chairs
To monitor the situation or movement of this furniture, a logbook is established.
inventory of school furniture.
To ensure effective control, each category of furniture must be assigned a page.
Each of the pages will be designed as follows:

Furniture category: (example: bench tables)

No. Dates Quantity Stocks Destination origin

In order Entrance Exit Ancient new
18 September 18, 1997 20 100 121 CE1 class O.N.G KASS
19 30/09/97 10 121 111 Repair CP street
20 10/10/97 10 111 121 CP street repair

1.4.2 The management of school supplies

There are two types of school supplies:
perishable supplies (consumables or fungibles),
non-perishable supplies (equipment materials).
Consumable supplies are those that are directly used by the master or by the
students. This refers to the daily notebooks and attendance registers, notebooks, chalk, etc.
Their management allows monitoring of consumption, understanding periodic needs and
to establish forecasts.

Non-perishable supplies are those that can be used for a longer period of time.
One can cite didactic materials for this purpose.
We can manage the supply stock using tables whose model follows:

a - Table of consumable supplies

Date Supplies
15/09/99 Chalk 5 boxes 40 45 IEPD
boxes
September 15,Paper
1999 3 rames 3 IEPD direction
 25/09/99 Chalk 45 boxes 24 21 classes

We can also plan a table by type of supplies (see bank tables).

You will then reserve a page of notebook for each table.

b - Non-perishable supplies (educational materials)

No. Supplies Dates Quantity Stocks Provenance Destination

of order on
Input Output Old New
1 Book from 03.03. 5 15 20 IEPD street of
lecture 99 CE1

1.4.3 The school library

The school may have a library and the origin of the books it contains.
can be various: school, inspection, Ministry, NGO, twinning, etc.

To avoid losses, theft, and all kinds of disappearances, one must adopt a
rigorous management by establishing two management notebooks:
one containing the updated list of all acquired works,
The other one that will allow for lending to students.
They will be designed as follows:

a– The library inventory notebook

No. Date Title State Provenance Observation

Reg. entrance
9
26 20/09/97

good

b – The loan notebook

It allows for tracking the movement of the works, their wear and tear so that one can...
necessary repairs, new orders and to avoid losses.

PRET RETURN
Order Date No. of AuthorTitle State Borrower Date State

1.5 – What are the responsibilities and duties of the director as a manager of
material resources?
He must ensure the maintenance of the premises, furniture, and school equipment.
he is entrusted:
He is the one who monitors the good condition of the premises and plans the repairs.
necessary,
 he is the one responsible for inventory management, who does the inventory of it
who exists, who keeps the register of entries and exits up to date (even if he delegates
some tasks to one or more collaborators, it remained the
responsible towards the authorities.
To do this, he must:
• keep the inventory, input and output logs up to date,
• inform the authorities of the needs, the expenses necessary for maintenance or to
the restoration of existing premises and the early renewal of
justified requests.

The principal must anticipate the needs of his school and improve living conditions.
school and the quality of education.
To do this, he must analyze the needs of his school and consider solutions for it.
respond.

10
1.2.1 Maintenance and renovations
Text by S.L. Lamoureux, 2007

Whatever system is in place in the ministry or in the school establishment and little
It does not matter whether the sums granted to the school are in credits or in cash, there are rules to follow.
follow to ensure proper maintenance of the buildings, plan for repairs or renovations,
request quotes and calculate actual costs. All these responsibilities fall on the manager.
of the school establishment.

Good maintenance

There must be a person in charge of this sector in the establishment to ensure

that maintenance tasks and minor repairs are completed regularly. A
form that allows staff to report urgent or desirable repairs
Long-term is an excellent tool.

The verification of the building, the land, and the equipment is essential due to the
danger arising from a building in poor condition or defective equipment. In the 2e
part of this module (Security Management), the consequences of damages caused by
defective structures will be exposed.

This verification is also a good way to keep real estate in better condition.
state longer, because it is better to maintain than to rebuild. Therefore, it is necessary that the
the person responsible for this sector should regularly tour all the facilities and not rely
only to maintenance employees nor to the forms received.

Develop forecasts

During these checks of the building, the land, and the equipment, the person in charge of
The interview can establish a list of desired repairs and renovations. This work
should be done in consultation with the maintenance staff, who can provide
valuable information about the state of affairs and in consultation with the director who knows
What are the needs of the establishment in terms of mission, planned staff, and
programs that will be offered. This work is preliminary to the plan that will be established by the director and
which he will then compare with his budgetary availability. A form already presented in the
This form is used to plan and present the overall budget of
the establishment and contains a section for costs related to real estate.

It is therefore necessary to anticipate an annual budget for repairs and renovations. This item
The budget must take into account normal maintenance operating expenses and try to anticipate a
amount for a repair or major renovation to maintain the building in good condition
state. This amount could also be used for a planned repair that exceeds the forecast.
There are few examples where these sums are not used and generally exceeded in
course of the year, especially if the building is old.
The safety factor can also modify the maintenance or repair plans. Indeed, it
It often happens that insurance companies or governments make a
obligation for schools and other public buildings to repair, modify or replace
defective equipment, dangerous buildings, and land that poses risks
for users. Large-scale work can be spread over a long
period if they represent added value.
Estimates and costs

When it becomes necessary to carry out a repair or renovation, a

quotes, generally with the help of specialists in the field of work to
carry out, then have costs established by companies. The ministry has probably established
rules for this operation. Therefore, one must follow the guidelines and procedures. In general,
We request 2 to 3 cost estimates for the same work and retain the most interesting one.
(not necessarily the cheapest) for the establishment. To make an informed decision,
we must return to the notion of real cost, already examined in module C and described in the
glossary of this module. Therefore, calculate everything, including the costs of disturbances.
caused by the renovation, the loss of time and potential loss of staff if the work
last too long, are noisy, or limit access to certain areas of the building.
Hidden costs such as time loss are often underestimated. To negate these costs
hidden and their consequences and also to keep the real estate portfolio in good condition, it is
opportunity to plan repairs and request quotes well in advance; one
will therefore not be faced with increasingly expensive emergencies than well-defined projects
mature and documented.
One can also call on low-cost resources like volunteer parents.
or a partnership with NGOs.

When the work begins, one must show responsibility and rigor, in
monitoring the work and demanding compliance with the specifications and the established costs,
the default of which the entire school community loses in the operation.

It is certain that this sector of school management adds extra stress for
institution heads who do not have the builder's spirit and believe they have better to
do. They feel far from pedagogy but they are mistaken. To provide a
quality education that prepares young people to enter the workforce, it is necessary to
appropriate establishment, the necessary equipment and the certainty that we can meet the needs
of students and staff.
1.2.2 Repair request form

SCHOOL ______________________________

REQUEST FOR REPAIR

______________________________

Repair: __________ Vol : __________ Loss: __________ (check)

a) Audio-visual device:

device_type ________________________________________

Brand:

Model: Serial number: __________

Defect:

__________________________________________________

b) Others (broken window, broken desk, burnt bulb, etc.)

translatedText

Date : __________ Signature : ________________________________________

1.2.3. Partnership contract with an NGO
1.3.1 The management of assets and the overall budget

In the Establishing a Budget section of Module C, we explained how each part of the
resources of the establishment and all the information that can be gathered must
participate in the establishment of the projected budget for each year. The Ministries indicate to the
establishments how to present their budget. Here is the model found in Togo and
the form that allows to detail the presented budget.

1.3.2 Global budget form in Togo

MINISTRY OF EDUCATION TOGOLESE REPUBLIC

PRIMARY AND SECONDARY Work-Freedom-Fatherland

REGIONAL DIRECTORATE OF EDUCATION

FROM THE REGION OF........................

REGIONAL INSPECTION OF EDUCATION

SECONDARY OF THE REGION OF..................

ESTABLISHMENT: ...................................

BUDGET PROJECT
SCHOOL YEAR 2007-2008

EFFECTIFS: Garçons :……..

Girls: ...
Total…………..

I- RECIPES
Forecast of Realization of Forecast of
Sections expenses 2006- recipes 2006- recipes 2007- Observations
2007 2007 2008
Report
Recipes 60%
Other recipes
Total

II- EXPENSES
Forecast of Achievement Forecast of
No. Expenses for Equipment expenditures 2006 - revenues recipes 2007-2008 Observa
in order 2007 ions
MATERIAL AND
1 FURNITURE
Office supplies
Office furniture
Tools
Other expenses

2 SUPPLIES
Office supplies
School supplies
Teaching materials
 Documentation
Fuel
Other expenses
EXPENSES FOR
3 INTERVIEW
Equipment maintenance
school 3%
Building maintenance
Office maintenance
Vehicle maintenance
Other expenses
ACTIVITIES
4 PEDAGOGICAL
Pedagogical days
Class visits and
schools
Organizations of
homework, compositions and
exams
Other expenses for
educational activities
Various Expenses
5 DE
OPERATION
Cultural activities and
sports
Movement of
personnel
Other expenses of
operation

Total

Made in ……….on…………..
Signatures

The President of COGERES The Secretary The General Treasurer