TREASURY MANAGEMENT FOR SACCOs - CGAP

TREASURY MANAGEMENT FOR SACCOs

PROCEDURE GUIDELINES AND TRAINING MANUAL

April, 2007 This publication was produced for review by the United States Agency for International Development. It was prepared by Dr. Joachim Bald, Consultant, Frankfurt School of Financial Management for Chemonics International Inc.

TREASURY MANAGEMENT FOR SACCOs

PROCEDURE GUIDELINES AND TRAINING MANUAL

The author's views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government. Rural SPEED A USAID funded project Contract No. PCE-I-00-99-00003-00, TO 826 This report submitted by Chemonics International Inc./April 2007

TREASURY MANAGEMENT FOR SACCOS

TABLE OF CONTENTS

1 Background .................................................................................................1 2 Introduction and Overview.........................................................................2 3 Introduction to Liquidity Risk Management ............................................5 4 Measuring Liquidity on the Balance Sheet................................................9 5 Dynamic Liquidity Management Using Cash Flows ..............................17 6 Vault Cash Planning .................................................................................28 7 Internal Control & Cash Handling Procedures......................................36 8 Portfolio Credit Risk Management ..........................................................41 9 Designing a Treasury Management Policy .............................................46 10 Governance Issues ...................................................................................49

Appendices Appendix 1: Proposed Financial Reporting Format........................52 Exercise 3: Ratio Comparison Across Institutions........................55 Exercise 4: Long-Term Trend and Seasonality............................. 57

Rural SPEED

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