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# Programme advances

A team member receives an advance for programme expenditure on behalf of the organisation. A programme advance may also cover per diem and expenses which the organisation will refund.

Approval and monitoring

Many problems can be avoided by making sure that:

- Programme advances are approved by one designated staff member and made by another designated staff member.
- A team member signs the advance regulations before receiving the first advance, and then signs a receipt for each advance or replenishment received.
- The staff member who makes programme advances, records their details in a programme advance register.

Accounting

There are many ways of accounting for programme advances. They are described briefly below. Greater detail of each method is provided in accounting for programme advances.

The best and simplest way is for the team member to account for how the advance was spent, in full, to the person who advanced the money. This should be done as soon as possible. See method 1 and 2.

If however the team member will continue to make payments, a system of refunding the amount actually spent will simplify accounting. But any unspent balances need to be monitored and checked. See method 3.

Do not advance further cash before previous advances have been accounted for. See method 4.

Advances are sometimes accounted for to another person. This needs careful monitoring. See method 5.

See also common problems with advances