Human Resource Manual


This manual is a summary of policies, procedures and practices related to Human resource management at MUKONO DISTRICT NGO FORUM. The Chairperson of the NETWORK is accountable for leading an effective staff team and is thereby accountable for the development and implementation of the policies outlined in this manual. Coordinators are responsible for Human resources management within their own staff teams and should reference this manual to ensure organizational constituency in the application of these practices.

The human resources coordinator is responsible for the maintaining the procedures and systems which support human resource management for the organization and is available to answer any questions or provide clarification on any content of this manual.


MUKONO DISTRICT NGO FORUM wishes to maintain a work environment that fosters personal and professional growth for all employees. Maintaining such an environment is the responsibility of every staff person. Because of their role, coordinators and supervisors have the additional responsibility to lead in a manner which fosters an environment of respect for each person.

It is the responsibility of all staff to:

  • Foster cooperation and communication among each other
  •  Treat each other in a fair manner, with dignity and respect
  •  Promote harmony and teamwork in all relationships
  •  Strive for mutual understanding of standards for performance expectations and communicate routinely reinforce that understanding
  • Encourage and consider opinions of other employees or members, and invite their participation in decisions that affect their work and their careers
  • Seek to avoid workplace conflict, and if it occurs, respond fairly and quickly to provide the means to resolve it
  • Encourage growth and development of employees by helping them achieve their personal goals at the MUKONO DISTRICT NGO FORUM and beyond
  • Administer all policies equitably and fairly, recognizing that jobs are different but each is important; that individual performance should be recognized and measured against predetermined standards; and that each employee has the right to fair treatment.
  • Recognize that employees in their personal lives may experience crisis and show compassion and understanding


“A United and productive Civil Society Organization in Mukono District for sustainable development of marginalized communities”


“To build and enhance Network mechanism of Civil Society Organizations in Mukono District through lobbying, Advocacy, capacity building & Partnership development for effective service delivery”


Employment Equity

MUKONO DISTRICT NGO FORUM is an equal opportunity employer and employs personnel without regard to race, ancestry, place of origin, colour, ethnic origin, language, citizenship, creed, religion, gender, sexual orientation, age, marital status, physical and financial ability. While remaining alert and sensitive to the issue of fair and equitable treatment for all, MUKONO DISTRICT NGO FORUM has a special concern with the participation and advancement of members of three designated groups that have been disadvantaged in employment: women, people living with HIV and persons with disabilities.

Recruitment and selection

All employment opportunities at MUKONO NETWORK are advertised in the media, public notice boards and /or posted on MUKONO DISTRICT NGO FORUM website and on the websites of affiliated organizations. Occasionally, they are posted on employment websites or with an employment agency. Applications are encouraged from current employees but will be screened in the same manner as applications received from outside applicants.

Applicants are invited to submit their application, along with current Curriculum Vitae, demonstrating that they meet the minimum criteria for the position being sought. At the closing date, all applications are screened, and candidates selected for interview are contacted. If the interview is positive, references will be contacted. Depending on the feedback provided, a position may be offered to the applicant.


No candidate shall be hired for a position where they may report to, or supervise a member of their immediate family. Immediate family is defined as: parent(s), step parent(s), foster parent(s), sibling(s), grandparent(s), spouse, children, step child(ren), father- in –law. Personal relationships with other employees or members of the

MUKONO DISTRICT NGO FORUM’s Executive Committee should be disclosed prior to accepting any offer from the employer. Failure to disclose this information would be considered contradictory to the Code of Ethics and Integrity policy.


All new employees to MUKONO DISTRICT NGO FORUM hall receive an orientation session which will encompass an overview of general policies, procedures and operations. This will also provide employees, new to a position or MUKONO DISTRICT NGO FORUM, an opportunity to learn the performance expectations management has with regard to the position in question. They will be given a copy of this Employee handbook and will be expected to learn its content. They will also make aware of policies such as, Code of Ethics, and asked to sign off on their adherence to same.

Employee classifications

Each position at MUKONO DISTRICT NGO FORUM shall be classified as either Administrative or Management in nature, as determined by the Executive Committee. This will correspond to the organizations management structure shown in the organogram.

Employee Duties

Attached to an offer of Employment, is a description of the job and the associated responsibilities, along with any additional tasks possibly required. This document will be used to evaluate performance both during the probation period and after. If an employee is unsure of its contents, they should not hesitate to ask for clarification. From time to time, it may be necessary to amend an employee’s job description. These amendments may be discussed with the employ in advance however, the final decision on implementation will be made by management.

Personnel file

MUKONO DISTRICT NGO FORUM does collect personal information for inclusion in personnel file. This information is available to the employee, the Executive Chairperson and the Human Resources Coordinator. This information is kept in a secure location, and is not shared with members of our Board or with our funders. Information which is contained in an employee’s personnel file includes the following: Curriculum Vitae, letter of offer, performance reviews, and amendments to job descriptions, disciplinary notices, tax forms, medical history and approved leave requests.


The first six (6) months of employment are probationary. During this time both parties may access suitability for employment with the employer. This also provides management an opportunity to access skill levels and address areas of potential concern.

During the first ninety (90) days of the probationary period, employment may be terminated by either party for any reason whatever, without cause, and without notice or payment in lieu of notice, except as may be minimally prescribed by this policy as may be amended from time to time.

Upon satisfaction of the requirements. As amended, the employer shall have satisfied any and all obligations to the employee, as amended, or Employment act. At the completion of the probation period, the employee and employer shall meet and review progress to date. At this time one of the three things will occur:

  •  Probation will end
  • Probation may be extended for an additional three months
  • Employment will end

Monthly salary

Salaries shall be determined by the Executive Committee, based on budget considerations and commensurate with the experience of the successful candidate. The organization shall pay employees on monthly basis, less the usual and necessary statutory and other deductions payable in accordance with the Employer’s standard payroll practices.

Performance Appraisals

The performance review document will be a living document for each employee. Each employee will be responsible for developing their respective work plan for the year. This plan will be reviewed by Management and amended as necessary. At the time of the performance appraisal, the employer and employee will review the objectives and results achieved. Throughout the year, the employee and employer may refer to this document to track progress made toward objectives, highlight areas of concern and indicate challenges identified along the way.

Once complete, both parties shall sign off on the final document and it shall be added to the employee’s personnel file.


When representing MUKONO DISTRICT NGO FORUM staff should dress and behave appropriately. Employees should choose to dress in a manner which presents a professional image to the public and is respectful of others. Use of abusive language is neither professional nor respectful to co-workers and will not be tolerated.


Discipline at MUKONO DISTRICT NGO FORUM shall be progressive, depending on the nature of the problem. Its purpose is to identify unsatisfactory performance and / or unacceptable behavior. The stages may be:

  • Verbal reprimand
  • Written reprimand
  • Dismissal

Some circumstances may be serious enough that all three steps are not used. Some examples of these types of situations are theft, assault or willful neglect of duty. In all cases, documentation should be included in the employees personnel file.

Hours of work

The regular office hours for MUKONO DISTRICT NGO FORUM are 8 am to 5:00pm.

  • Monday through Friday inclusive (excluding holidays) employees may also be expected to work such other hours as may be requested or required, from time to time.
  • Employees hired on a part time basis will have schedules determined on a case by case basis.
  • Employees are required to notify supervisor, in advance, of planned days away from the office. Unplanned absences from the office should be reported to the employee’s supervisor as soon as could reasonably be expected. At the discretion of the Executive Chairperson, depending on circumstances, employees may be allowed to work from home for specific periods of time. As a courtesy, the Administrative Assistant should also be notified of absences.

Statutory Holidays

The Ministry of Public Service has thirteen (13) public holidays and other days for which staff will be paid. They are:

  • New Year’s Day
  • Heroes day
  • Liberation day
  • Labour Day
  • Women’s day
  • Martyrs day
  • Good Friday
  • IDd Eliifitir
  • Easter Monday
  • Christmas Day
  • IDd aduha
  • Boxing day
  • Independence Day

In the spirit of family, the Executive Committee reserves the right to close the office between Christmas and New Year’s to enable employees to spend time with their families. This will be reviewed annually and will depend on operational requirements.

These non-statutory days will have no impact on employee LE or leave time.


No overtime payment will be paid for, however on approval of the supervisor facilitation for meals and transport will be provided in case a staff works long hours than stipulated in this policy. In case of working on a week end, compensation will be done on any other working day or can be added on the annual leave days.


Termination for cause

An employment contract may be terminated by the Employer at any time for cause, giving a notice of one month or an equivalent in payment. This is exception of acts of dishonesty, breach of confidentiality, harassment and insubordination.


This will be according to the Employment act of 2006 however employees will give reasonable time including hand over processes. The employer may waive the resignation notice period in whole or in part at any time by providing payment of regular wages for the period so waived.


Operation requirements are subject to change based on workload and the funding levels received on an annual basis. All efforts will be made to keep staff in a position similar, in scope and salary, to that they have become accustom to. If the organization is unable to do this, then employees will receive one (1) months notice.

Employer Property

Upon termination of employment for any reason, all items of any kind created or used pursuant to the employee’s service or furnished by the Employer including but not limited to computers, reports, files, diskettes, manuals, literature, confidential information, or other materials shall remain and be considered the exclusive property of the employer at all times, and shall be surrendered to the Executive Committee chairperson. In good condition, promptly and without being requested to do so.


Leave Time and Leave Pay

  • Leave will accumulate on the basis of 12 days per month to a maximum of Twenty five (25) days per calendar year.
  • As leave is designed to give employees a chance to rest and rejuvenate, therefore taking leave is encouraged by the employer. For this reason, there is no payment for not taking ones leave and employees may only carry five (5) days from one year to the next except exceptional circumstances. These days should be used during the 90 days of the New Year.

Sick leave

Employees will be entitled to twelve (12) days of sick leave per calendar year accumulated on the basis of 1 day per month. A maximum of twelve (12) days of sick leave may be carried forward to the next calendar year so that an employee shall have no more than twenty four (24) days in any one calendar year. Any additional sick leave accumulated will be forfeited. Moreover, regardless of the amount of sick leave accumulated, sick leave will not be paid out upon resignation, retirement, or termination of employment for any reason. Furthermore, sick leave has no cash value, employees may not use more than they have accumulated, without the express written permission of the executive Committee Chairperson. Employees working less than full time will have their rate of accumulation adjusted accordingly. Sick leave can be personal illness, personal medical appointments, and visits to specialists.

The employer reserves the right to request information with respect to limitations, restrictions, prognosis in such manner as it deems necessary in the circumstances with respect to any request for paid or unpaid sick leave. The employer also reserves the right to request a doctor’s note for absences of three (3) days or longer.

Compassionate leave

MUKONO DISTRICT NGO FORUM will grant up to five (5) working days per event on the occasion of a death in the staff member’s immediate family. Immediate family is defined as: parent (s), step parent(s), foster parent(s), sibling(s), grandparent(s), spouse, children, step child (ren) or ward of the staff member, father-in-law or mother- in-law.

Additional compassionate leave may be granted at discretion of the Executive Committee Chairperson for reasons not covered elsewhere in this manual. These requests should be discussed in person with the Executive Committee Chairperson and followed by a written submission.

Maternity and paternity leave

Maternity/ paternity and other government supported leave shall conform to the provisions of the employment Act. The full period of the leave is granted with full pay.

Unpaid leave

Employees may take unpaid leave with the written consent of the Executive Committee chairperson. During periods of unpaid leave, medical coverage shall continue to be paid by the employer.


If MUKONO DISTRICT NGO FORUM has agreed to pay for a course the fees will be paid on evidence that the staff is undergoing the training/ course. If MUKONO DISTRICT NGO FORUM sponsors a professional course (or course) that takes a duration of more than one year and the employee departs MUKONO DISTRICT NGO FORUM within a year of completion, the course fees will become repayable in full.

Confidential information and intellectual property.

Confidential information

From time to time, employees of MUKONO DISTRICT NGO FORUM may come into contact with confidential information, including but not limited to information about MUKONO DISTRICT NGO FORUM members, suppliers, finances and business plans. Employees are required to keep any such matters that may be disclosed to them or learned by them confidential.

Furthermore, any such confidential information, obtained through employment with MUKONO DISTRICT NGO FORUM must not be used by an employee for personal gain or to the further an outside enterprise.

Intellectual property

Any intellectual property, such as trademarks, copyrights and patents, and any work created by an employee in the course of employment at MUKONO DISTRICT NGO FORUM shall be the property of MUKONO DISTRICT NGO FORUM and the employee is deemed to have waived all rights in favour of MUKONO DISTRICT NGO FORUM.

  • Work, for the purpose of this policy refers to written, creative or media work. All source material used in presentation or written documents must be acknowledged.
  • IT Information Storage and Security
  • Any storage devices (CD’s, USB’s, Floppy Discs) used by employees at MUKONO

DISTRICT NGO FORUM, located at MUKONO DISTRICT NGO FORUM address, acknowledge that these devices and their contents are the property of MUKONO DISTRICT NGO FORUM. Furthermore, it should be understood by employees, that company equipment should be used for company business only during normal working hours. Downloading of personal materials on company equipment can be harmful to said equipment and should not be done.

Health and safety

MUKONO DISTRICT NGO FORUM along with its employees must take reasonable precautions to ensure that the work place is safe. The organization complies with all requirements for creating a healthy and safe workplace in accordance with the occupational and health safety act of Uganda.

Alcohol consumption or illegal drug use is not permitted during work hours on the premises. From time to time, with the Executive Director’s permission, alcohol may be used to celebrate an occasion/ event.

Smoke Free Environment

Smoking in the offices of MUKONO DISTRICT NGO FORUM is not permitted at any time. An ‘enclosed workplace is defined as the inside of any place, building or structure or conveyance or a part of any of them that a ) is covered by a roof or b) employees work in frequent during the course of their employment whether or not they are acting in the course of their employment at the time, and c) is not primarily a private dwelling.

Sexual Harassment

MUKONO DISTRICT NGO FORUM wants to provide a harassment-free environment for its employees and volunteers. Mutual respect, along with cooperation and understanding, must be the basis of interaction between members and staff. MUKONO DISTRICT NGO FORUM will neither tolerate nor condone behavior that is likely to undermine the dignity or self-esteem of an individual, or create an intimidating, hostile or offensive environment.

There are several forms of harassment but all can be defined as any unwelcome action by any person, whether verbal or physical, on a single or repeated basis which humiliates insults or degrades. “Unwelcome”, for the purposes of this policy, refers to any action which the harasser knows or ought to reasonably know is not desired by the victim of the harassment. Sexual harassment is any unwanted attention of a sexual nature such as remarks about appearance or personal life, offensive written or visualactions like degrading pictures, physical contact of any kind, or sexual demands.

Work place Violence.

Workplace violence can be defined as a threat or an act of aggression resulting in physical or psychological damage, pain or injury to a worker, which arises during the course of work. Further to the definition of violence, is the definition of abuse. Abuse can be verbal, psychological or sexual in nature. Verbal abuse is the use of unwelcome, embarrassing, offensive, threating or degrading comments. Psychological abuse is an act which provokes fear or diminishes a person’s dignity or self- esteem.

Finally, sexual abuse is any unwelcome verbal or physical advance or sexually explicit statement.

Dispute resolution

Regrettably, conflict can occur in any working environment. In an effort to resolve conflict in an expedient, yet fair manner, MUKONO DISTRICT NGO FORUM recommends the following process for conflict or dispute resolution.

  • Speak to person you are having the dispute with. Many times disputes arise due to misunderstandings and miscommunications.
  • If speaking to the individual does not work, speak to the Executive Committee Chairperson. The Executive Committee Chairperson will arrange a meeting between those involved in the dispute, to determine a resolution.
  • If the Executive Committee Chairperson is unable to resolve a workplace dispute, the parties may be referred to mediation by an outside third party. The resolution of the mediator is binding on both parties of the dispute.

Review of the policy

This policy document will be reviewed any time as need arises in the interest of both the organization and employees.

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Financial Policy


Mukono District NGO Forum believes in the institution of a financial system which is based on a sound financial controls, transparency and full accountability of the team members concerned. The said financial system should be flexible enough to cope up with the changing needs of the programme and the environment in which it operates, without disrupting the necessary routine finance work. This system should also be sufficiently streamlined so as not to burden the operating environment of Mukono District NGO Forum. The aim of this manual is to bring together a package of model policies, procedures and controls in order to create such system.

This manual however is considered to be a dynamic document and may change from time to time based on the changes in the circumstances, Environment and Policies of Mukono District NGO Forum. This accounting manual is to assist in defining and explaining the required treatment of all the financial matters of the organization.


  • These are binding to all staff and those with vested interests in Mukono District NGO Forum including the executive committee, suppliers and other service providers.
  • Where these enter into conflict with the constitution of the organization, the constitution shall prevail.
  • Any breach of these regulations may lead to disciplinary action or legal proceedings or both.


These are methods developed for the application of the accounting concepts to the financial transactions for the purposes of the financial accounting. In the course of accounting practice there have been developed a number of accounting bases e.g. Bases for Expenditure, capitalization, calculation of depreciation and financial year.

2.1 Capital items:

All assets that value a useful life beyond one financial period and valued above Ugx 100,000/=, are referred to as capital items. They are fixed assets that will be carried over from one financial period to the other. For Renovations, repairs, maintenance and alterations to the constructed or rented building, the capitalization limit will be any amount of Ugx. 100,000/= and above.

2.2 Depreciation:

This is a reduction in the value of fixed assets in the relation of their usage and it reflects the wear and tear of the same assets. Obsolescence may also reduce the value of fixed assets totally and as a result the value of which assets will need to be reduced in the books to match their usefulness and usage. Depreciation will be charged using straight- line method at the following rates:

Capital items Rate

  • Land: Nil
  • Buildings: Nil
  • Furniture and office Equipment: 12.5%
  • Computers: 30%
  • Motor vehicles: 20%

2.3 Financial Year

Mukono Financial Year runs from ……………………… to……………….of the Year


These are specific accounting policies, selected and consistently followed by an organization in the judgment of its senior management team, appropriate to its circumstances and best suited to present fairly its result and financial position.

Senior management team composes of:

  • The Chairperson
  • Executive Committee members /Secretary finance/Treasurer
  • The Programme Coordinator


Mukono District NGO Forum operates on a three year strategic plan that identifies the projects that should be carries out by the programme over that period. These projects cannot be carried out at the same time; neither can all of them run for the five years. They are therefore divided and attached to separate financial years as in strategic plan year by year. As such, there is a need to recognize the resources, financial and otherwise that will facilitate the performance of these projects. As these resources are scarce we need to allocate them to fit and balance with the projects. This will be done annually by preparing annual budgets.

4.1. Annual budgeting Process

Mukono District NGO Forum will prepare estimates of the expected operations to be carried out during the following financial year in the last quarter of the current financial year. These estimates will be arrived at after a review of the strategic plan with the view to ensure that it fits well and the objectives are attainable under the prevailing circumstances. Those estimates of the Revenue and Expenditure will be called an annual budget.


  • The Budget shall constitute a recurrent budget detailing the normal day-to-day expenditure of recurring nature.
  • The Budget shall also constitute a capital budget for items of a capital nature indicating their source of financing.
  • The approved documents shall constitute the authority by the executive committee of management to spend.

4.2. Cash Flow Projections.

In addition to annual budgets, Mukono District NGO Forum may prepare cash flow projections on annual basis or as the need may arise. Circumstances may require that these cash projections be prepared for periods either longer or shorter than one financial period and even continuously overlapping from one financial year to the other depending on the requirements of either a particular project or the funding needs at and specific time. (See Appendix 2)


All expenses as should be incurred by the organization must be properly authorized, within the budget and they must be justifiably for either goods received by the organization or services rendered to the organization. All procurement transactions will be conducted in a manner to provide a maximum benefit to the organization. Before procurement above Ugx 500,000/= is made, a fair and free competition will be invited through tendering process. At least three bids will be received before any action is taken. After the tenders have been received, they will be compared and selected according to the one that will give the maximum benefit to the organization in terms of quality, price and lead-time.

The following will therefore be the suppliers’ procedures:

  • The programme Coordinator makes the request after verifying the availability of funds.
  • The request form will then be forwarded to the chairperson for approval.

5.1 Payment of Suppliers

When making any payments for suppliers, the following documents must be attached to the payment vouchers.

  • The copy of the local purchase order,
  • The copy of the delivery note as was received by the Finance Coordinator,
  • Invoice or payment request by the vender/ supplier being paid.

5.2 Payment process

1. The finance Coordinator or a responsible person prepares the payment vouchers on which the following documents will be attached:

  • Cash/ cheque requisition (approved)
  • Local purchase order
  • Delivery note
  • Invoice or payment request

2.The programme Coordinator, after checking for accuracy, approval and completeness of the intended payments, append his/her signature.

3. Finance coordinator then draws the cheques and registers them in the cheque payment register.

4. The drawn cheques together with the cheques payment vouchers will then be sent for signatories.

5. For payment to be valid, the principal signatory and any two signatories drawn from the list of the authorized signatures must sign all cheques. The programme coordinator will be principal signatory to all Mukono Bank Accounts.

6. After they will have been signed, the cheques will be sent back to the financial Coordinator for checking to confirm that they have actually al been signed and eventually disbursed to the payee/supplier.

7. All cheques collected from the finance coordinator, the collectors of the cheques will be properly identified before the cheque is ISSUED. After payments have been prepared, it’s a requirement that entries are raised to facilitate the recording of the payments in the accounting books, this process is called posting and this will be done by raising a journal voucher. (See appendix 4)


The basic principle here is segregation of duties such as recording, issuing, authorization/ approval and custody of all the assets and liabilities within the organization.

  •  Adherence to management policies in order to achieve the goals and objectives of the programme.
  •  Effectiveness and efficiency of the operations of the programme.
  • Economical use of resources and safety of the assets of the programme.
  • Reliability and integrity of the financial information of the programme.
  • Compliance with the statutory requirements.

Specific controls discussed in the subsequent sections include;

  • Budgetary control
  • Physical controls
  • Accounting and management controls

6.1 Budgetary Control

There are six main purposes to drawing up and agreeing a budget;

  • Priorities activities for the coming year
  • Ensure that the short-term (annual) plans are in line with the long-term mission, vision and objectives.
  • Inform and educate stake holders about the plans and resources available to achieve the plan
  • Aid in the assessment of performance for the secretariat.
  • Establish the authority of staff to carry out activities and incur expenditure.
  • Enable Executive Committee control through analysis of budget variance reports

It is important to note that it is not possible to have control without a budget. It forms the benchmark against which performance is measured. If budget integrity is compromise, control decisions and actions can only be flawed and are likely to lead to errors. It is therefore vital that budgets prepared can be relied upon to be realistic, accurate and acceptable to the respective players.

As mentioned earlier, the control function relating to budget involves an analysis of variances on a periodic basis for management and executive committee. These reports are key to ensuring that we control our expenditures within the limits set at the beginning of the year and where there is need to change, that a clear justification is given.

As a rule, any variance on a budget item of greater the 10 % must be adequately explained. Executive Committee shall follow up any such variances and the related explanations to ensure that these are justified and, if not proper justification is forthcoming, to withhold further funds releases. Failure to adhere to the budget without good cause can lead to adverse consequences. (See appendix 5)

Timing and deadlines

  • The budget preparation process must start not later than 14 weeks to the end of the current financial year so as to get a more practical analysis of the actual expenditure,
  • Management must present a draft proposal to the Executive Committee not later than 10 weeks to the beginning of the financial year.
  • The executive committee must approve it not later than 6 weeks to the beginning of the budget year.
  • This timing is important so as to communicate to the General Assembly as might be necessary (with the end of the year reports)

6.2 Physical controls

Paying money

a) Cheque payments

Mukono District NGO Forum encourages all transactions to be carried out through the bank. As much as possible, all payments should be made by cheque. The finance coordinator prepares a cheque Requisition for all amounts to be paid by cheque, including the petty cash. Every item on the cheque requisition form must be supported by adequate documentation, evidence that the funds are actually required and fall within the budget.

The payment voucher should be clearly written out with the actual date, account code, purpose of expenditure and total amount (in figures and in words). The practice of preparing payment vouchers after the release of cheques shall not be tolerated. These documents must all be filled out in a neat and orderly way to facilitate understanding, checking and analysis by third parties. Any wasted/ misused cheque leaves should be indicated as such and recorded in the monthly accounts.

6.2.1 Controls over cash held in the office

Some of the points in this section have already been mentioned in above sections but shall be repeated to emphasize the importance of the practices in ensuring that risk of error and fraud are eliminated. The finance Coordinator shall make specific checks on totals, amounts in words, coding of transactions, authorization and balances. All cash in the office must be counted on a weekly basis, reconciled to the records. Any discrepancies between cash balance on hand and the records must be reported immediately and in any case not later than the end of the week in which they occur. The finance coordinator is responsible for ensuring that all transactions are properly recorded in the receipts and payments vouchers. All cash held in the office must be kept in the office safe at the end of each working day. Access to the safe must be limited to the programme Coordinator. Any other person must have authorized by executive committee to access the safe.

Petty cash imprest re-imbursement shall only be made on filing satisfactory accountability of the previous imprest to the treasurer or programme coordinator. The petty cash float shall not be in excess of Ugx. 500,000/= at any particular time. The executive committee shall review this sealing periodically. Any excess cash holdings in the office shall require a clear justification from the chairperson of the committee. The chairperson is therefore expected to exercise prudence in determining the amounts to be drawn from the Bank with due regard to the requirements and timing of payments to third parties to ensure that this condition is met. As a general rule, funds exceeding Ugx. 500,000/= (five hundred thousand shillings only) shall be considered to be excess funds. Revenue Control

Mukono District NGO Forum earns her revenue from Donor agencies, membership fees, annual subscriptions, well wishers, donations in kind and expertise fees. All receipts will be shown as gross (without any Deductions) in the period in which it is earned.

Borrowing and lending funds

No matter how dire the situation may be, it is absolutely unacceptable to borrow funds from third parties for use in the organization. Likewise, management shall not tolerate any instances of lending funds to third parties for whatever reasons. Any breach of this clause shall result in severe disciplinary consequences for the person responsible.

6.2.3 Custody of records

The documents referred to in this section include receipt vouchers, payment vouchers, cashbook, and the cheque book.

a) Receipts and payments vouchers

Only the chairperson has the right and responsibility to authorize the printing and distribution of new receipts and payments vouchers. Any other such documentation that has not been authorized by chairperson shall be rejected and the officer responsible shall be required to make good the value of the transactions recorded therein. It is the responsibility of the Finance Coordinator to request for the new receipts and payments vouchers from the chairperson.

New receipts and payments vouchers shall be in the custody of the Finance Coordinator. A record shall be kept of the serial numbers of the books as released from the store. The books shall be released to the finance coordinator as and when required and in the order of their serial numbers. The Finance Coordinator is required to sign for these books as and when they are released to him/her. During their active use, these documents shall be in the custody of the PO. He/she should make a note on the cover of the voucher book of the first and last dates on which transactions are recorded.

Once the books have been used up, a record is made of the details (first and last dates of transactions, total to value of transactions), and the book is returned to the programme coordinator who signs it as received. The Finance coordinator should them store these books in a secure place (the law requires a minimum period of six years) before they become obsolete and can be destroyed.

b) Cashbook

Once a cashbook has been fully used up, the Finance coordinator can request for a similar book from the program coordinator. The important point to note is that the formats must be uniform and the records entered in the book must be extremely accurate and reliable.

c) Cheque book

When the renewal of a check book becomes due, the finance coordinator shall fill out a checkbook request form (normally in the cheque book). New and used cheque books shall be in custody of the programme coordinator. A record shall be kept of the serial numbers of the cheque books as released from the bank.

During their active use, the cheque books shall be in custody of the of the finance coordinator. She/he should make a note on the cover of the cheque book of the first and last dates on which cheques payments are recorded. Once the cheque book has been used up, then keeps it. The finance coordinator should then store the cheque book in a secure place (the law requires a minimum period of six years) before they become obsolete and can be destroyed. Failure to do this could lead to adverse consequences.

6.3 Accounting and management controls

Accounting controls

These controls include observation and checking of accounting records for the following items;

  • Arithmetic accuracy of records and whether they agree with the amounts written in words
  •  Account coding reflects the actual substance of the underlying transactions
  • Dates are accurate
  • Proper authorization was obtained for each transaction
  • Transaction is realistic and is in line with income and budget
  • Reconciliation between cash book records, physical cash and bank statement.

It is important that the Executive committee is conversant with the most recent chart of Accounts and the annual budget. It is always a good idea to cross check these manually to obtain assurance that the records are accurate and reflects the intentions and aspirations of the organization. Where spreadsheets are in use, it is vital that visual checks are incorporated in the design (e.g. total vertical columns must agree with horizontal rows).

The Finance Coordinator is permitted to enter financial data information into the books of accounting. A clear audit trail must exist right from the source records to the reports generated through the system. It is also the responsibility of the Finance Coordinator to print and file all the key financial reports in an orderly and efficient way.

Cash audits and inspection

  • The Executive Committee shall have unlimited access to all records regarding their line of duty at all times.
  • An appointed auditor shall have access to perform cash audits at any time as might be deemed appropriate by their line of authority.
  • The Executive Committee shall have the prerogative to call for an audit of any nature at any particular time deemed necessary.

Management controls

These controls mainly involve a periodic assessment of the financial performance of the organization with due regard to the goals and objectives under review. It includes a review of the management accounts by the Executive committee. This should highlight any areas of concern that need further investigation or corrective action to be taken.

  •  Audited accounts must be presented to the Executive Committee within the 1st months of the proceeding financial year.
  • The external auditor shall be appointed by a resolution of the executive committee.
  •  Writing off fixed assets shall be only be by a resolution of the executive committee
  • All the relevant documents used in the preparation of the accounts must be reserved and kept for future reference.
  • Accounting records shall only be deemed obsolete by a resolution of the executive committee passed with over 2/3 majority.
  • All cash count certificates and the fixed assets register at the end of every year must be counter signed by the programme Coordinator and Treasurer.
  • Fixed assets shall apply to those items whose useful life is beyond one financial year and whose initial cost value is over Ugx. 100,000/= or as might be decided by the

Executive Committee.

  • The accounts shall remain the property of MUDINFO and shall not be published without the express authority of the executive committee.


These will include:

  • Cash Book
  • General ledger

7.1 General Cash Book

Mukono District NGO Forum will maintain an analysis cashbook (both in hard and or soft copy), in which all receipts and payments except for petty cash will be entered.(See appendix 3)


While posting into the cash book, all entries will be made and their correctness checked on a daily basis, the cash book will be balanced off, closed and a bank reconciliation statement prepared by MUDINFO at the end of every month before the totals as per the account headings are posted to the General Ledger.


These are resources that belong to the organization and or have control over. They are future divided into two: Fixed assets and current assets.

8.1 Fixed Assets:

These re resources not meant for sale, but to be used to increase the earning/productive capability of the organization. They include but not limited to things like: land, buildings, motor vehicles, furniture and equipment, e.t.c.

8.2 Current Assets:

These are assets, which can be turned into money easily. They include but not limited to; Debtors, bank balances, cash at hand and imprest amounts.

8.3 Account Codes:

The account codes are numerical figures assigned to particular cost centres for easy referencing and data entry.


9.1 Income

As already stated above, this is the main support to the organizations existence. They include but not limited to the following:

  • Donor funds are the amounts received from the donor and donor agency organizations for a specific project or the normal operation of the organisation.
  •  Locally generated revenues such as membership fees and annual subscriptions.

9.2 Expenses

These are costs incurred by the organization to enable it run its activities.

Monthly procedures:

At the end of every month a trial balance will be extracted from the general ledger andout of which the monthly financial statements will be prepared.


At the end of every month, the cashbook may not be closed and the balalnce carried forward to the following month. The balance of the cashbook may not be the same as that appearing on the bank statement at close of a particular month. These two balances are however meant to be the same but because of the timing differences and errors and other factors, they may differ. The causes may be due to the following:

  • Un presented cheques. These are cheques that have been issued/ paid out but have not yet been deducted/ drawn from the account.
  • Errors in recording the cheque value. The amount recorded in the cash book or even on the bank statement, may differ from that written on the cheque. This results in their over or under stating the true amount in the cash book or bank statement.
  • Deposits in transit. These are deposits that have yet been credited onto the account by the time of printing the bank statement.
  • Direct deposits. These are deposits that have been banked on MUKONO account without information through the office in time to adjust the cash book accordingly.

An explanation of this difference should therefore be given in a statement form. (See appendix 6)


These will include annually, quarterly or and monthly prepared statements for the use by Executive Committee and management respectively.

The key reports required from the Financial Coordinator are:

  • Monthly income and expenditure statement
  •  Monthly cash flow statement
  • Monthly budget variance reports with explanatory notes
  • Monthly Bank statements and reconciliation
  • Cash count certificates

The monthly financial reports should be prepared and presented to the Programme Coordinator by 6th reach them on or before 10th

Year End Procedure

The financial year of the MUDINFO begins on …….. (Mention the dates) At the end of the year, all books of accounts will be closed and annual financial statements prepared. The financial statements will include:

  •  The income and expenditure account
  • Balance sheet


The said financial statements will have comparative figures that will be the audited figure of the previous financial year.


Fixed assets are the resources that have an economic value beyond one financial year. They take the form of Land, Buildings, motor vehicles, equipment, and furniture e.t.c. All assets shall be recorded in a fixed Assets register clearly showing the date of purchase, condition, cost, suppliers, serial number, possible uses/users and any other information considered useful. (See Appendix 1)  All the depreciation must be displayed against the Asset in the register. The programme coordinator shall be accountable for all the assets of the organization and shall at all times have on record all property. Permission to move any property shall be given in writing by the executive committee with a 2/3 majority. of the following month and copies sent to the executive Committee to.

Assets shall only be written off if:

  • They cease to be of use to MUDINFO over a prolonged period
  • They pose a mortal danger to MUDINFO and the community
  • They become obsolete through technological advancement.
  • Their maintenance and repairs costs become prohibitive.
  • These financial regulations are overtaken by provision in the MUDINFO constitution.
  • With the prior consent of the executive committee, the programme coordinator may rent or hire out an asset and declare al money received as a result.
  • All assets held by MUDINFO should have the coded with an identification code as agreed by the executive committee.
  • This inventory list is checked and compared with the physical assets on a quarterly basis by the programme Coordinator.
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Mukono District NGO Forum Profile


Upon realizing that NGOs operating in Mukono District have no streamlined collaborativearrangements, also conscious that NGOs and Government play a complementary role incausing and ensuring Sustainable Development and aware that the role of NGOs is increasinglybeing recognized. Member organizations therefore that gathered in Aug. 1998 to form anorganization that shall be referred to as Mukono District Non Governmental Organization Forum(MUDINFO) for the fulfillment of their desire for close Partnership, Collaboration, Networkingand Regulation. MUDINFO networks NGOs and CBOs under the civil society [CSOs] umbrellain Mukono District engaged in service delivery and policy dialogue. It was formed after a seriesof consultations and interfaces among the NGOs, Donors and other development Partners in1998.

Vision Statement

A united and Productive Civil Society Network in Mukono District for Sustainable Development of Marginalized Communities.

Mission Statement

To build and enhance networking mechanism of Civil Society Organizations in Mukono District through Advocacy, Lobbying, Capacity building and Partnership Development for effective service delivery for poverty eradication


Provide capacity to deliver amongst its member organizations in areas of policy advocacy, lobbying, resource mobilization, good governance and democracy, project planning and financial management skills.

Promoting information sharing and other resources amongst all stake holders.

To mobilize members and strengthen their collaboration for effective service delivery and advocacy delivery.

To solicit resources for institutional capacity development and organizational support.

To establish collaboration between the private sector for profit, Government and other development players and partners for effective service delivery.

To develop monitoring and evaluation strategies for public and other development programs.


The Mukono District NGO Forum was conceived by member CSO in Mukono to handle four (4) core areas of increased concern namely:

  • Policy Dialogue and Advocacy: Increased policy dialogue amongst all NGOs in Mukono District on the one hand, and with Government and Donor agencies on the other, In order to provide for increased contribution in policy conception, formulation, implementation, monitoring and evaluation by the NGO sector.
  • Networking and coordination: Develop a greater level for networking, coordination and dialogue with the NGO sector, District wide and Nation wide that would facilitate collective concerns/ positions for positive action on key issues.
  • Information Exchange: Establish an enhanced information exchange and communication system among NGOs at various levels in order to facilitate improved service delivery and optimal development for Mukono District and the Nation at large.
  • Quality assurance and efficiency mechanism: The delivery of services to deserving communities at times leaves a lot to be desired. This is as a result of the many service providers who masquerade as civil society organisations, yet they are for profit purposes. The network puts in place an independent committee to vet, verify and recommend for certification of civil society organisations.

All the mandated core activities have been pursued by the forum over the last 10 years. The proposed framework guidelines in the development concept serve to strengthen the Forum in all its activities. It is expected that the past tendencies by CSOs to act variously and independently of one another in areas of development shall be addressed through development of collective consensus positions. And that a united and strong CSO fraternity shall be built capable of not only enhancing policy but contributing to the conception, formulation, development, implementation, monitoring and evaluating policy at all levels. That is to say micro and macro CSOs shall become partners of reckon in the areas of development.

The Mukono District NGO Forum is committed to the development and strengthening frameworks that allow for concrete contribution of NGOs + CBOs as a CSOs sector to the development of Mukono District.


The Mukono District NGO Forum engages in the following activities.

  • Carries out surveys of Civil Society Organizations in Mukono District. CSOs mapping (specifically in functional and non functional fields).
  • Participates in a number of National, regional and international level workshops.
  •  Organizational development and review of partners by development consultants.
  • Poverty Status Report Analysis, Dissemination and sharing.
  • Land policy Development process.
  • Developing a Multi-Sectoral Local Government performance review mechanism.
  • Engages District Local Government on CSO representation on, any other development body by civil Society Organizations.
  • Attends the Mukono District Council meetings.
  • Holds advocacy and engagement meetings and discussions with the District Council on issues concerning CSO space in the District Development process.
  • Engages in environmental conservation Advocacy.
  • Participates in the formulation, lobbying and policy formulation in all Development processes.
  • Participates in the National and District Integrated Monitoring and Evaluation Strategies. (By Local Government and other Development Partners Programmes.
  • Carries out Advocacy and Engagement meetings with all stakeholders.

Thematic Groups of the forum.

  • Agriculture and Environment
  • Health
  • Human Rights and Good Governance
  • Water and sanitation
  • Gender and Women
  • People with Disabilities
  • Micro-finance
  • Research, IT and Documentation
  • Children and youth Affairs.
  • Education and literacy
  • The Elderly.
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Kabimbiri Masgid Taqwa

Kabimbiri Masgid Taqwa

P.O. Box 21035 Kasawo

Telephone: 0779 834486



The following objectives are the reason the organization exists.

  1. Encourage the establishing and maintaining of independent local, sovereign, autonomous mosques. Thus working with all believers who desire literal fulfillment of Mohammed’s prayer for this cause to minimize non essential doctrinal differences that divide the people of God, meanwhile upholding Quranic standards of holiness and methods of considering ordained order of Islam.
  2. To promote and facilitate community based mosque projects and provide management consultancy services to individuals, Non-Governmental Organizations, community based organizations, churches and institutions in the areas of organization, project and implementation, compunctions, finances, administrative skills, monitoring and implementation techniques for sustainable development.
  3. To provide awareness, training and education in order to empower agents of change in the community in teh areas of income generating initiatives, research, environment monitoring and evaluation for the purposes of capacity building.
  4. To play the role of advocacy an interagency communication for the benefit and advancement of mosque first community based organization, projects, individuals, and other institutions.
  5. To develop sustainable environment techniques and practices in the rural communities in the areas of management awareness, monitoring, evaluation and participory rural appraisal, planning and environmental impact assessments.
  6. To promote community based approaches for women empowerment and gender mainstreaming as laid in the Holy Scriptures.
  7. To promote community inittatives for the welfare of the disadvantaged and vulnerable such as those infected with HIV/AIDS, orphaned, widows and the needy in the community spreading the message of the Prophet.
  8. To enhance modern and appropriate Agricultural technology in the communities for improved productivity and food security.
  9. To promote training and skills development programs for youth leading to self reliability both economically and spiritually.
  10. To access communities to primary health care and medical services so as to improve the quality of life among the communities along side with the Islamic faith power and possibility to heal and change lives.
  11. To enhance development by assisting the communities carry out poverty alleviation programs for improved quality of life.
  12. To promote development of communities by setting up modern model development resources and training centers including schools, colleges, universities, and other institutions especially in the rural communities.
  13. To engage in facilities, aid and promote discipleship and other related mosque growth programs especially among children, youth, women, men and the elderly.
  14. To provide moral guidance and Islamic counseling services to the child and youth welfare organizations as singles and married couples in order to strengthen family quality of life.
  15. To design, print and publish pamphlets, curriculum, magazines, books, leaflets, periodical posters, newsletters, brochures, letterheads and any other literature aimed at enhancing development in Uganda and on the continent of Africa and for the spread of the Islam.
  16. To establish and operate a data base for institutions, mosques and Non-Governmental Organizations, electrical media systems of T.V., radio sattelites and others for broad casting for community development in Uganda and Africa for the spread of Islam.
  17. To enhance HIV/AIDS and STI related activities including empowering the community to provide welfare services to the persons infected and affected by the HIV/AIDS scourge.
  18. To establish a village credit Bank to operate on a revolving development fund system to avail funds for the development purposes in the communities of Uganda and Africa as a whole to the extent that the Islamic faith permits.
  19. To provide modern scientific and technical services in different fields in order to tap modern technology for advancement of the communities.
  20. To own manage and sustain property including but not limited to land, houses, vehicles, and many more.
  21. To enter, engage, participate and carry out the manufacturing and services supply sector and projects to the extent that the Islamic faith permits.
  22. To provide such other lawful sustainable development, technical management, and welfare services for the advancement of the kingdom of ALLAH and that of the community of Uganda and the continent of Africa as needs arise and resources allow.


There are 4 different categories of membership to the Kabimbiri Masgid Taqwa

  • Life Membership: Conferred to the founder members and there after shall be conferred to immediate mosque members provided they profess the Islamic faith.
  • Full Membership: Conferred to any members, mosques, institutions and Non-Governmental Organizations upon payment of membership fee as may from time to time be decided by the Executive Committee.
  • Associate Membership: Conferred to persons and other groups or organizations who are involved directly in similar nature to that of the mosque especially in implementing specific programs in a given community.
  • Honorary Membership: Conferred to certain individuals for their outstanding contributions to the furtherness of the vision and objectives of the mosque. This type of member shall be allowed to support the ministry, sit in meetings and contribute ideas etc. But, he/she shall not be allowed to vote or represent the ministry in any case whatever.

If you want to become a member of Kabimbiri Masgid Taqwa, the application will need to be addressed to the Executive Committee. All applicants should fulfill the following requirements:

  • Pay a membership fee
  • Will be registered in the mosque register kept by the Imam and general secretary of the mosque.


For more information, please do not hesitate to contact the Kabimbiri Masgid Taqwa, or the Mukono District NGO Forum.


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The Uganda Land Alliance (ULA)

Uganda Land Alliance

P.O. Box 26990

Plot 1521 Mawanda Road

Telephone: 0414 540048 


Organizational Profile


The Uganda Land Alliance (ULA) is a consortium of 48 NGO’s and 20 individuals formed in 1995 to advocate and lobby for fair land laws and policies. Since its inception in 1995, the Alliance has worked towards enhancing access, control and ownership of land by the poor through promotion of fair land laws and policies. In furtherance of its advocacy work, ULA is growing into research on pertinent issues affecting relations on land and tenure security and community interventions based on the communities’ own understanding of themselves and their property rights in a bid to enhance tenure security.

Priority Issues

  • Customary land tenure security.
  • Land rights awareness.
  • Land legal and policy reforms.
  • Organizational development. 


ULA contributes to imporved livelihoods of the poor and marginalized groups.


Increased awareness and faster implementation of land reform resulting in increased security of tenure for the poor and appraise and monitor land sector policy and legal reforms and performance.

ULA Values

  • Participation
  • Coordination
  • Social justice
  • Sustainable management of land
  • Gender equality
  • Participation and empowerment of communities
  • Networking
  • Ethics and integrity


ULA wants to create a Uganda society with equal access and control over land and the poor women, men, children, and other marginalized groups are actively participating to eradicate poverty.


ULA’s mission is to enhance access, control and ownership of land by the poor women, men, children, and other marginalized groups through the promotion of fair policies and laws for the protection of land rights.

Development Work

ULA achieves its mission by combining Development Work with Human Rights Issues and intersecting the two. Its development work may be summarized as follows:

  • Research, lobbying and advocacy on ensuring equal access to land between men and women for increased livelihood.
  • Networking and collaboration with stakeholders by giving and getting support from members to improve access to land by groups marginalized on grounds of sex, ethnicity etc.
  • ULA seeks the participation of grassroots communities, members and institutions in policy analysis as well as in the subsequent activities intended to influence policy, monitor its implementation and evaluate outcomes.
  • Capacity building through building the capacity of members, local communities and organizations by affording them opportunities and support to carry out work of a standard that is sufficient to make a difference to their livelihoods.
  • Policy advocacy and community empowerment through facilitating the participation of grassroots communities, members and institutions in analyzing those land laws and policies that affect them.

Human Rights Issues

  • HIV/AIDS interventions where ULA activities will continue to focus on inheritance, succession, and ownership rights of widowed women and orphaned children.
  • Awareness creation through strategic use of the media.
  • Property rights with emphasis on securing rights of women, minority groups and other marginalized groups on land.
  • Provision of services on Land rights information and dispute settlement through the Land Rights Centers. 
  • Action research on critical land rights violations and coping mechanisms that the communities envisage.

Strategic Actions

According to the Strategic plan for 2012-2018, ULA has several critical issues that will need to be resolved. These issues are:

  • Land Lord – Tenant Relations of registered land.
  • Land conflicts in transitional societies
  • Access to justice/dispute resolution
  • Security of tenure in richly endowed natural resource areas (Karamoja and the Albertine region)
  • Integrating gender into Land Administration and management
  • Gender, HIV/AIDS and property rights
  • The need for a comprehensive National Land Policy and pro-poor laws for the land sector
  • Need for education of the general public on land issues


For any more information about the ULA, do not hesitate to contact the ULA at or visit their website at

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Seed Faith Ministries

Seed Faith Ministries

P.O. Box 33201 Kampala

Telephone: 0772 320535


Seed Faith Ministries works on several projects, in multiple areas throughout the country as well as having projects with different core subjects. The main projects of Seed Faith Ministries are:

  1. Creating housing for orphans.
  2. Feeding the orphans, vulnerable children, and people in need.
  3. Creating sufficient health facilities available to all people.
  4. Offer orphans and vulnerable children a chance to receive proper education.
  5. Develop new projects that will support the community, orphans and vulnerable children.
  6. Build schools to ensure the facilities are available for proper education.
  7. Assist in the fight against HIV/AIDS.


The Seed Faith Ministries will operate country wide, and will be based in Kampala, Uganda.


Every year there are several projects the Seed Faith Ministries are working on, some of the developed projects are:

  • New Life Children’s Center Location: Namutamba Mityana District: Some of the construction work the Seed Faith Ministries have done here include: adding side walks, create a 3 stance flag pole, built retaining walls to stop soil erosion, new mattresses have been purchased, adding new game equipment and the hiring of professional guards, and building a simple guard house.
  • Rodie Clinic: The children’s ward has been furnished with 2 hospital baby beds, 7 children’s hospital beds, 3 adult hospital beds, 10 bedside stands, 3 IV stands, 3 divider screens, bed sheets and blankets. Window treatment has been done to the screens and frames. A comprehensive nurse has been added to the staff, and a training has been given to the staff on proper cleaning standards. Dental care is still an important issue that will need to added to the hospital. A propane refrigerator has proven to be important to be able to start immunizing.
  • NLCC Farm: More land has been cleared to expand the crops. The cows have been reproducing sufficiently, and new pig pens have been constructed. The pineapple crop has been expanded and the matooka plants have increased in quality.
  • Bible School: Pay and travel allowance are now payed to the teachers, and more classes are getting ready for graduation. For the Bible School, moving forward is key to streamline the program and to better help the students.
  • Promised Land of Overcomers Church Canaan Mityana District: Again, the key is to move forward and learn to be more efficient and productive into becoming self sufficient.
  • New Life Church Location Lubembe Mipigi District: Training of the Pastor to produce more and better crops has been achieved. Crops are growing, and a house is being built for the Pastor and his family.
  • Oasis of Love Church Location Kito: Funds have been donated by the members which allowed a concrete floor to be placed. The land has been leveled and the church has actually become self supporting. A proper toilet and a well are also in place.

Please note: The information about Seed Faith Ministries is not fully up to date yet, so more updates will follow. In the meantime, for more information please contact Seed Faith Ministries through Phone or regular Mail.

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Calf in Heifer Project by Uganda Adventist Women’s Organization (UAWO)

This gallery contains 12 photos.

UAWO Adventist Centre Kampala P.O. Box 6434 Kampala Telephone: 0414 542455 Email: Calf in Heifer Project On August 21st 2014, UAWO officially launched their new Calf in Heifer project. The Calf in Heifer project focuses on Elderly people and … Continue reading

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