• 1.1. Objectives and Structure of the Manual
• 1.2 Updating and Approval Process

The CAI-Asia Center Operational Manual (OM) supplements the Articles of Association and the By Laws and sets out the administrative and financial procedures that guide the operations of the CAI-Asia Center and which help to ensure that these are in line with international best practices for non-profit organizations. The Operations Manual has the following goals:

• To provide the tool to guide the day to day operations of the CAI-Asia Center and ensure coherent coordination and effective control mechanisms for the various activities of the Center;
• To ensure a uniform level of understanding in the interpretation and application of the policies and guidelines; and
• To provide guidance to the CAI-Asia Center partners and funding agencies members on the policies and the implementation mechanisms of the CAI-Asia Center.

The Manual is divided into three Parts and 16 Chapters:

Part 1 on CAI-Asia Center Institutions and Processes with 3 chapters:

• Chapter 2 on Institutions and Processes. The institutions refer to the CAI-Asia Center related bodies and processes refer to the core activities of the Center;
• Chapter 3 deals with the CAI-Asia Center’s planning and budgeting process;
• Chapter 4 describes the management structure of the CAI-Asia Center.

Part 2 on Administration with 3 chapters:

• Chapter 5 pertains to the administrative policies and guidelines;
• Chapter 6 presents the CAI-Asia Center’s policies on human resources development
• Chapter 7 deals with procurement

Part 3 on Financial Management and Audit that consists of 8 chapters:

• Chapter 8 presents the general principles that govern financial management, accounting and audit; describes the sources and recognition of revenues including the setting-up of line credit;
• Chapter 9 discusses the sources and recognition of revenues;
• Chapter 10 deals with asset management;
• Chapter 11 presents the general principles and guidelines on the utilization, commitment and cash advances;
• Chapter 12 describes disbursement procedures;
• Chapter 13 provides an overview of the accounting system;
• Chapter 14 deals with the budgeting and fund programming process;
• Chapter 15 discusses the financial reporting process; and
• Chapter 16 outlines the independent external audit of the financial administration and operations of the CAI-Asia Center.

Cross-cutting and related concerns are cross-referenced in the Manual that is available online at http://www.caiasia.org.

The manual attempts to be comprehensive in its coverage and scope and detailed in its presentation of the CAI-Asia Center By-Laws and operating policies. In the course of its application however, revisions will be necessary. Updating shall be made:

• To provide the needed flexibility and adaptability to the changing environment;
• To enable the CAI-Asia Center to adopt new approaches and innovations to reinforce its mandate;
• To integrate emerging lessons learned from the implementation of CAI-Asia Center activities;
• To provide additional details on the policies and procedural guidelines as maybe deemed necessary in the course of the manual’s application;
• To respond to further institutional development and financial restructuring of the CAI-Asia, following its incorporation; and
• To make the Manual more responsive to the requirements of the CAI-Asia Center, Partners and funding organizations.

In general, any revisions that substantially alter the power of the CAI-Asia Center Executive Director vis-à-vis the Board of Trustees will require approval of the Board. Such may include, among others, changes on the personnel structure, approval limits on financial transactions and approval of the annual budgets. Any changes that the Executive Director may recommend in line with his duties and responsibilities will be made without prior Board approval but will be reported to the Board in the following quarterly report to Board.

Process of updating to be initiated by the Executive Director:

1. Executive Director issues directive for the concerned Divisions to revise/update the Manual;

2. The concerned Division submits the proposed changes for the approval of the Executive Director.

3. Changes are reported to the Board in the following quarterly Board report and the Executive Director discloses these.

The CAI-Asia Center Divisions can also seek authorization from the Executive Director to revise pertinent sections in the Manual.

Updating process requiring prior authorization from the CAI-Asia Center Board of Trustees:

A. The CAI-Asia Center Board of Trustees initiates revisions.

1. The Board of Trustees requests the Executive Director to revise the Manual and submit the revised for the approval of the Board;
2. The Board approves the updated sections; and
3. The Executive Director discloses these.

B. The CAI-Asia Center recommends revision and updating.

1. The Executive Director seeks authorization from the Board;
2. The Board issues authorization;
3. The Executive Director initiates the revision of the Manual, solicits comments from the Board and the staff and submits the revised Manual including the results of the review and consultations for the consideration and approval of the Board;
4. The Board approves the revisions; and
5. The Executive Director discloses the approved revisions.