This page describes the protocols involved in managing finances. 

US-Based Accounting

1) update NyayaBanking\ETRADE\etrade banking.xls spreadsheet with all the transactions from each of the etrade accounts.  use pivot table to get cash flows.  Note: if you do not have access to microsoft excel, create a "DataPilot" in Open Office (OO's equivalent).  To do this, go to Data>>DataPilot.  Select all the data columns and hit OK.  Then drag "Category" into the row fields and "Amount" into the data field.  The "Amount" should be calculated as a sum.  Click "OK".  At the bottom of the spreadsheet, the DataPilot should appear.  Now click on the filter box, and use > and < to select the dates for the cash flows.

2) ensure all credits/incoming grants and debits/expenditures have a receipt or other documentation that is scanned in to the NyayaBanking/Receipts folder. these scans should be indexed to the cash flow statement. 

3) To complete US taxes (generally filed by us by March), first use the pivot table to complete a cash flow sheet, e.g.:

http://spreadsheets.google.com/pub?key=plYR8mRupb6dIldz7C43QOg

4) Then fill out US IRS form F990EZ and attach the cash flow statement with a statement of accomplishments, income, financial position, and board meeting (conf call) minutes (example available in Nyaya Banking/Taxes)

5) Submit to IRS with the Etrade tax report for the year and the IRS form TD F 90-22.1 (example available in Nyaya Banking/Taxes)

Nepal Transfers

1) ensure timely transfer of funds to Nepal from ETRADE account; wire instructions found at:

http://docs.google.com/a/nyayahealth.org/Doc?id=df8rgpnb_14zks3mvgm

There should always at least 500,000 NRs in that account. 

2) manage SCB e-transfers for within Nepal transactions; instructions found at: 

http://wiki.nyayahealth.org/SCB_banking

Requests are sent by Achham Program Director to billing@nyaya, which is forwarded to the person responsible for inputing these data.

3) ensure that all KTM-based transactions are recorded at: 

http://spreadsheets.google.com/a/nyayahealth.org/ccc?key=p-TJjzE7A-O5Obe6VgTUfXA

4) ensure that all receipts are scanned and copied to: SharedNyaya\Clinic\Receipts

It is important to check with the Achham team to ensure that these are being filed appropriately.  These receipts are very critical to our ability to do the audit.

Monthly Financial Reporting

On a monthly basis, the following reports should be generated for posting on Budget detailing

a) that month's expenditures on medical supplies, pharmaceuticals capital outlays, staff salaries, staff travel, utilities, rent;

b) projected expenses for the upcoming month;

c) running expenditures over the previous year through the present month

During the process of generating the monthly reports, each line in the budget should be inspected for accuracy.  The balances should all match the account statements balances provided by the bank (or, for cash-in-hand, the actual cash in hand).

These are all done through: 

NyayaBanking\Financial Statements\"nyaya accounts DATE"

Yearly Financial Reporting

1) assemble all the entire year's worth of account statements for each of the following accounts:

-Etrade (exported from Etrade)

-Malika (exported from gnucash)

-Cash on Hand (exported from gnucash)

-Standard Chartered Bank (exporting protocol here: http://wiki.nyayahealth.org/SCB_banking#GeneratingMonthlyReportsfromSCBforreview )

-RBB/Mangalsen

These should be readily available, having maintained "nyaya accounts DATE" up-to-date, via the monthly protocol above.

2) cut-and-paste the desired FY data into the live sync NyayaBanking\Financial Statements\"Nyaya Financial Statements 2008.xlsx" document.

3) use the generated/edited tables to adapt the document NyayaBanking\Financial Statements\"Nyaya Financial Statements 2008.docx". 

Exporting Data from GNUcash

1. Open the GNUcash file for the current month, or time period you want to look at(see instructions in Nyaya Banking folder).
2. Go to Reports à transaction report.
1. This will open a new tab with the transactions itemized. Note: this should default to the current financial period (i.e. show all of the transactions in that file).
2.  If you would like to change/restrict to a specific time within the financial period, once the transaction report has run, got to transaction report tab à click the “options” icon on the panel above the report and enter in the dates or time period you wish to use.
3. To export the report, click on the transaction report tab à click the “export” icon.
4. A “save html to file” will pop up, browse to the folder you wish to save the report in, name the file, and click Export.
5. At this point, you can close GNUcash if you are done using it.
6. Open the folder where you have saved the file and double click on the file.
1. A window will pop ask you to choose the program to “open with…”. Excel should be an option, but if not, browse to Excel on your hard drive.
7. Excel will likely give you a warning along the lines of "this file type extension has been changed...may be corrupted...etc," ignore this, and click yes to continue.
8. The transaction report should open as an excel spreadsheet.

Processing Data for Posting to Wiki

1. Export the GNUcash data to post per above protocol.
2. Open the processing template located in the Nyaya Bankingà GNUcash folder (live sync: nyayabanking --> GNUcash Data) labeled “Budget_Template.” Be sure to save the template as a separate file for that months use before making changes to the file.
3. Delete the data in the raw data tab if there is any.
4. Copy and paste the raw GNUcash into the raw data tab.
1. The raw data is organized such that the first sections are the expenditures by account they were paid from organized by month, then the expenditures by category organized by month. At the beginning of each section, is the title of the account or category in column A (it should also be colored in blue).
5. First step: organize finances by account expenses were withdrawn from:
1. Highlight and copy the rows starting from “Cash on Hand” (likely row 5) through the transactions from “RBB Mangalsen.” This should be the category right before “opening balances.” The number of rows highlighted will vary depending on how many months are being reported and how many transaction were recorded.
2. Paste these rows into the tab labeled “accounts” starting at cell A2 (under the row labels).
3. Column D, called “accounts,” should be blank. In this column, type in the name of the corresponding account that the transaction was made from. This is most easily accomplished by typing the account into the first transaction listed under an account, (i.e. in row 4, column D, type “cash on hand”). Then double click on the lower right corner of the cell to auto fill. It will not auto fill to the next account’s section. Do this for the cash on hand, malika, and RBB accounts.
4. Once all of the transactions have accounts entered in next to them, highlight the entire table and click “unmerge cells.” (Look around for this button/option, it may vary in location depending on the version of Excel you have).
5. Sort the worksheet by the “Account” column (go to “custom sort,” make sure “my data has headers” is checked, and sort by “Account”)
6. Go back to the raw data tab.
1. Scroll down until you come to the first category expense (this will say “Ambulance Expenses” in column A).
2. Click on the cell containing the first date listed.
3. Highlight all the dates (number of rows will vary) below in that month through column E (the dates through the transaction amount should be highlighted).
4. Copy and paste this into the tab marked “Ambulance Expenses” in cell A2. (for an example of the copy and pasted data see the tab marked “example”)
1. Note: There will be extra rows in the raw data when you copy and paste with: the catgory title before the transactions and several rows after each months data that shows the total for that month. Do not copy and past these entries.  Only the cells that are have the date, number, memo, blank, and NPR
5. Repeat this for each month if there are multiple months in the file so that all the ambulance transactions are now in the “Ambulance Expenses” Worksheet
7. On the “Ambulance Expenses” tab, click to highlight all of column E.
1. With column E highlighted, click “text to columns” (go under Data à text to columns).
2. A Wizard will pop up. Make sure “delimited” is checked.
3. Click “Next”
4. Under “delimiters,” “tab” will usually be the default. Uncheck “tab” and check “space”
5. Click “finish”
8. If steps 5-7 were correctly done, entries should auto-populate into columns I-M.
9. Copy and paste the entries in Columns I-M, into the last worksheet tab of the workbook, titled “wiki.”
1. It may be necessary to right click in the cell you wish to paste the data, go to “paste special,” and click “values only.”
10. Repeat Steps 6-9 with the data from the other categories into the corresponding tabs with the exception of:
1. Maintenance and Office Supplies should both be copied into the Clinical Facilities tab.
2. Note: volunteer expenses are not recorded on the wiki and therefore should not be included.
11. Final step: Once all of the data from the tabs has been pasted into the wiki worksheet, sort this worksheet by date for uploading to the wiki.