Direct Labor List Position No. Remark 1. Secretary 1p

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					                                                      Dept. Executive Director




                                        Secretary
                                                                             CEH ORGANIZATION STRUCTURE



    Dept. HRD-Director          Dept. General Affairs Director          Dept. Program Director           Dept. Acc & Finance-Director




  Human Resource Officer           General Affairs Officer               Program Coordinator               Admin and Account Officer




                                                    Researching/Monitoring
                                                      Evaluating Teams

                    Direct Labor List

Position                                   No. Remark                                            Project Officer


1. Secretary                              1p        Fixed              Indirect Labor List
2. HR Officer                             1p        Fixed
3. General Affairs Officer                1p        Fixed        Position        No. Remark                        Community Facilitator
4. Program Coordinator                    1p        Fixed
5. Admin and Acc Officer                  1p        Fixed        1. Cleaner      2p    Fixed
6. Researching/Monitoring/Evaluating Team 6p        Fixed        2. Security     2p    Fixed
7. Project Officer                        1p        Addable      3. Teacher      3p    Addable                     Community Promoter
8. Community Facilitator                  10p       Addable      4. Driver       1p    Fixed
9. Community Promoter                     2p        Addable      TOTAL:          8P
                            TOTAL:        24P
                                                                   Education is everything..!




                          Founders Member of CEH




     MR. CHHIM KHINDARIN             MR. CHAN SAVEL              MS. KHUN SAMBATH
      General Affairs Director       Executive Director              HRD Director




                        MS. CHAN SINY          MS. CHAN SREYNHORK
                      Accounting & Finance         Program Director
                            Director




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                             Help our world of children and people..!

Community Concept

                     works/
                     service
                                         Next
    Employee/
    Function                            Process
                     works/
                     service                                                                         Outside
                                                                     Products
  Employee/                                  Next
  Function           works/                 Process                  /Services                      Community
                     service
        Employee/
                                    Next
        Function                   Process
                     Inside
                   Community




    Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
    Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                             Education is everything..!

1. PURPOSE/VISION/GOALS


       Purpose:       To uphold basic need of children [Health, Education, Food and Shelter]
       Goal:          Make change to the future livelihood of children and community.
       Vision:        Cambodia is a poor slow developing country, which has just been awakened
from the chronic war for decades and fell into genocide regime in 1970s, when every field were
destroyed, and had over three million massacred. The present-Cambodia has a population of over
13,000,000. Out of that figure, eighty percents living in poverty communities, and raise their life by
rice growing and farming. Thus far, children lose their chance of education; instead of helping their
parents produce rice and farm, because there have been misconceptions of their parents that, children
can help share their workload. To see these issues, we are firmly encouraged to uphold and make
change to their future, to become the prospective potential leaders in the next generation, not just only
to offer food, but also guide them how to get food by themselves.


2. BOARD OF DIRECTORS
       1. MR. CHAN SAVEL
       Work experience:       Ten years since 1999 with NGO, companies, poverty communities


       2. MR. KHEM SAMBATH
       Work experience:       Qualification in psychology-Four years experience with children


       3. MS. CHAN SREYNHOK
       Work experience:       Seven years experience with NGO- Community Project Officer


       4. MR. CHIM KHENDARIN
       Work experience:       Student from USSR with fifteen years work experience


       5. MS. CHAN SINY
       Work experience:       Twelve years since 1997 in Accounting and Finance in company.




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                            Education is everything..!

3. LEGAL EXPERTISE
      Mr. Khun Sambath and Mr. Chan Savel


4. NAME OF NGO
      Cambodia Eastern Hope Organization
      Logo:
        Three children holding each other from the left equally
        Drop cab of Cambodia with red color accompanied by orange beneath seawater color of
      Eastern Hope with shadow.
        The upper part is translated into Khmer language, “Angka Kdei Songkhoem Bopea
      Kampuchea”


5. ARTICLES OF INCORPORATION
      Mission
              1. Instruct national language and English to children in village.
              2. Alleviate violation to children.
              3. Educate local children and people about health care and sanitation.
              4. Promote equity of gender in society.
              5. Alleviate hunger of children and people in community.
              6. Inspire children and people in community to love nature and the world climate.
              7. Share knowledge of children right to local people.
              8. Motivate children to walk away from criminal activities.
              9. Uphold equity of handicap children.
              10. Promote freedom of belief and religion.




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                           Education is everything..!

      Project Work Strategy

             P- Plan
             Plan what we have to do
                                             A           P
             D- Do
             Do what we have planned
                                             C           D
             C- Check
             Check the result to see if we could achieve the target according to our plan

             A- Act
             Standardize the process if we could achieve our target or improve the process if we
             could not achieve the target


      Work Management
             Market In
             Cross-Functional Management
             Daily Management
             Management by Policy
             Management by Fact
             Budgeting System and Control
             Plan Do Check Act
             Process Orientation Control
             Standardization
             Recurrence Prevention
             Problem Solving System
             QC techniques
             5S system
             Physical Count System




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                             Education is everything..!

       Declaring the NGO is nonprofit
       We are here to claim that our NGO is a non-profit, and budget from the different sources will
be spent transparently, accountably, and accurately in order to satisfy our potential donors by means to
support our mission eternally.
       Every step of expenditure within our NGO will be made apparently and highly oversaw, as per
assigned in Authority Delegation Manual to keep our organization with eternality. Once, to those who
commit fraud or corruption within the NGO will be faced to the adopted law in the country.


       Location of NGO
       Head Office: Flat 238M, St. Lum, Sangkat Stueng Meanchey,
                      Khan Meanchey, Phnom Penh 855, Cambodia.
       Community: Prey Rumdeng commune, Kampong Trach district, Svay Rieng province.
                      Tel: +855 16 999 606
                      E-mail: cehorg.info@gmail.com (temporary)


       Number and names of the board members
       Six members of creator as named as following
               Name                                 Position
       1. Mr. Chan Savel                     Executive Director
       2. Mr. Chim Khendarin                 General Affairs Director
       3. Mr. Khun Sambath                   Human Resource Director
       4. Ms. Chan Sreynhok                  Program Director
       5. Ms. Chan Siny                      Accounting & Finance Director




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                          Education is everything..!

6. MAIN RESPONSIBILITY OF BOARDS


      Mr. Chan Savel-Executive Director
      1. Estimate and analyze annual budget to the whole of operation in NGO after fiscal year.
      2. Oversee and follow monthly expense in every department.
      3. Check and follow report from each department.
      4. Past performance announcement and issue strategic plan for board of directors.
      5. Follow up annual issued strategic plan.
      6. Call for board of directors meeting monthly.
      7. Check and sign on fundraising letter
      8. Double check the approved project by program director.
      9. Reporting to donors.
      10. Co-audit budget in project operation with Budget Committee.


      Ms. Arun Reaksmey-General Affairs Director
      1. Provide and follow up annual plan to the under supervised department.
      2. Check every of transaction of expense to plan financial budget for operation.
      3. Make good relation with government and donors.
      4. Provide a shared idea of strategy to every department oversaw by board of directors.
      5. Call on a weekly and monthly meeting to follow up issued plan and improve.
      6. Seek for donations according to the actual project as per estimated budget.
      7. Follow up the expense in every project.
      8. Manage general affairs in every part of department under the structural organization.
      9. Writing fundraising letter to international charities.
      10. Writing a thanks letter to donors.
      11. Collect and check report from oversaw department.
      12. Set internal regulations and policies for NGO




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                          Education is everything..!

      Mr. Kong Sothearith-Human Resource and Development Director
      1. Recruit and evaluate employee
      2. Control and plan budget expense in-under controlled department
      3. Provide good care and welfare to employees
      4. Motivate employees by a questionnaire survey
      5. Set up training program for employees to get potential and qualified human resources
      6. Offer a reward to the best work performance employee
      7. Prepare and follow up an annual plan issued
      8. Prepare team building environment
      9. Arrange annual picnic or party for employee with a budget constraint to build up team
      10. Write articles for Organization and employees


      Ms. Chan Sreynhok-Program Director
      1. Assessing needs
      2. Project planning
      3. Control project logical framework analysis
      4. Project appraisal through costing and benefit analysis
      5. Evaluating the projects
      6. Study the negative impact of failures
      7. Problem solving involved with project
      8. Prepare the expenditure for each of project
      9. Project circle management
      10. Costing and benefit analysis




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                            Education is everything..!

       Ms. Chan Siny-Accounting & Finance Director
       1. Prepare annual expense for under controlled department
       2. Prepare and manage annual work performance indicator
       3. Prepare financial statement
       4. Perform cash flow management
       5. Control balance sheet
       6. Doing reporting period
       7. Control petty cash management system
       8. Costing analysis
       9. Project budget analysis
       10. Procurement


       NGO has no capital stock
               Our prospective organization has been inspired and determined strongly by a group of
loving children and community to make better change to their livelihood and future, we do not have
initial capital to register the NGO yet. And our soon-to-be organization will not have time constraint;
and it will be in place eternally by mean of our well-built commitment with reliability of potential
donors to guarantee the eternality of the organization. Thus far, we have done our legal documents and
readied to contact Ministry of Interior as soon as January for an official registration, once our first
fund granted according to the planned activities.


7. DRAFT BYLAWS


       Office to be registered for NGO
       Head Office: Flat 238M, St. Lum, Sangkat Stueng Meanchey,
                      Khan Meanchey, Phnom Penh 855, Cambodia.
       Community: Prey Rumdeng commune, Kampong Trach district, Svay Rieng province.
                      Tel: +855 16 999 606
                      E-mail: cehorg.info@gmail.com (temporary)




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                              Education is everything..!

       Length of builders
       We are the high determiners to help reduce the loads of social responsibility and to help
children bring their future to the brightness, and that we will have two years length constraint of board
of directors to hold a new vote. We will control and oversee the whole operation in the organization,
such as, activities, finances and manpower carefully, accountably and accurately.

8. STRUCTURE OF BOARD MEETINGS
       1. Mr. Chan Savel              Chief of BM
       2. Mr. Chim Khendarin          Vice Chief of BM
       3. Mr. Khun Sambath            Member
       4. Ms. Chan Sreynhok           Member
       5. Ms. Chan Siny               Member


9. COMMITTEE OF BOARD OF DIRECTOR
       1. Mr. Chan Savel              Chief of BOD
       2. Mr. Chim Khendarin          Chief of BOD
       3. Mr. Khun Sambath            Member
       4. Ms. Chan Sreynhok           Member
       5. Ms. Chan Siny               Member


10. MANAGEMENT COMMITTEE
       1. Mr. Chan Savel              Chief of MC
       2. Mr. Chim Khendarin          Vice Chief of MC
       3. Mr. Khun Sambath            Member
       4. Ms. Chan Sreynhok           Member
       5. Ms. Chan Siny               Member

11. REGISTER THE ORGANIZATION
       We all get ready to open a legal NGO, and we are waiting for first fund granting to process our
initial step. Once, our soon-to-be organization granted aid, we will register as soon as January.




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                           Education is everything..!

12. BOARD OF DIRECTORS MEETING
       Monthly for project operation management and improvement followed by structure of meeting.


13. ACCOUNTING SYSTEM
       Accrual Based Accounting.
       (Details in Accounting System)
       (System to be implemented SAP)


14. FUNDRAISING SOURCES
       To stay our coming organization alive, we will seek supports from potential partners in various
sources such as:
       1. Independent fund
       2. Individual Fund
       3. Family Fund
       4. Community Fund
       5. Company Fund
       6. Cooperation Fund
       7. Religious Fund




                                                                                        Approved by:




                                                                                    Mr. Chan Savel
                                                                            Executive Director, CEH




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                             Save a life is better then build a temple..!

                                              Introduction


      1. Objectives
          1.1. To delegate responsibility, decision making and authority in assigning work
          to staff
          1.2 To be used as an operating manual which will be systematically referred to.


      2. Concept
          2.1 Delegation of Approval Authority
              The Board of Directors delegates their approval authority to the President of
              Cambodia Eastern Hope Organization. The President of Cambodia Eastern
              Hope Organization then furthers this authority to appropriate staff.
          2.2 Compilation and Change Approval Authority
              The NGO is responsible for establishing/altering the approval manual authority.
          The Board of Directors approves, after reviewed by the Audit Office, the
          Authority of the President. The President then approves the authority levels of for
          all staff levels under his supervision.
          2.3 Execution of the Approval Authority
              2.3.1     Self Approval
                        No staff is entitled to self approve, except the President and staffs of
              certain levels who may have self-approve certain transactions as
          specified in the approval authority.
              2.3.2     Authority Delegation to Staff
                        According to manual approval authority, authorized staff can further
              delegate their own authority in some cases to a person who is one step
          lower in rank, submitting in writing for an approval from Department
          Director or higher.
              2.3.3     Scope of Approval Authority
                     a) Exercise of the approval authority is done only for work with the staff’s
                        responsibility.




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                             Save a life is better then build a temple..!

                  b) “Acting staff” and Acting staff in position” are entitled to the approval
                       authority of the positions they take charge only during the time they are
                       assigned the responsibility in writing.
                  c) In urgent cases and in an absence of the authorized person, a person who
                       is one step lower in rank may approve the case and report it in writing to or
                       get approval from the authorized person afterwards.
                  d) The approval authority not specified in the manual must be approved by the
                       Board of Director.


      3. Meaning of Abbreviations


             BOD                      - Board of Director
             BOD-CEH                  - Board of Director-CEH
             MC-CEH                   - Management Committee-CEH
             President-CEH            - President-CEH
             ED                       - Executive Director
             A                        - Initial Approval Authority
             S                        - Signature
             (Blank)                  - Approval Authority beyond the level
             -                        - No approval authority




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                   Save a life is better then build a temple..!




                                       CONTENT




             SUBJECT                                                PAGE

      1.     Budgeting                                              1–3

      2.     Accounting                                             4–6

      3.     Finance                                                7 – 11

      4.     Human Resource                                         12 – 19

      5.     General Affairs                                        20 – 23

      6.     Procurement                                            24

      7.     Law




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                       Save a life is better then build a temple..!




                                   COMMAND NO. 1/2009




                         RE: DELEGATION OF MANUAL AUTHORITY


              To delegate responsibility, decision making and authority in assigning work to the
staffs, to be used an operating manual which will be systematically referred to Authority of
Cambodia Eastern Hope Organization. This manual supersedes all previous delegation of manual
authority and any other reference documents about the NGO authority.




                      This Delegation of Manual Authority shall be valid from December 25, 2009




                                                          Cambodia Eastern Hope Organization




                                                                             (MR. CHAN SAVEL)
                                                                               Board of Directors




Head office: #238M, St. Lum, Sangkat Stueng Meanchey Khan Meanchey, Phnom Penh 855. Cambodia.
Tel: +(855) 16 999 606 E-mail: cehorg.info@gmail.com
                                                                                                                    Operation Activities Plan 2010

                                                                                                                                     Responsible       P                                                    Year 2010
    No                            Action Plan                                                KPI's                     Target
                                                                                                                                      Persons
                                                                                                                                                                                                                                                                    Remark
                                                                                                                                                       A   Jan    Feb   Mar        Apr          May        Jun     Jul   Aug   Sep   Oct   Nov   Dec

1        Set up NGO                                                  Collect all important document                    100%         Savel & Sambath    P
                                                                                                                                                       A
         1.1 Establish Purpose/Vision/Goals                          Assessing need                                     Jan            Sambath         P   100%
                                                                                                                                                       A
         1.2 Establish an Initial Board of Directors                 Vote                                               Jan         Team of founders   P   100%
                                                                                                                                                       A
         1.3 Seek Legal Expertise                                    Have good relationship with government             Jan         Sambath & Darin    P   100%
                                                                                                                                                       A
         1.4 Write articles of incorporation and policy management   Coordinate with other NGOs                         Feb         Sambath & Darin    P   100%
                                                                                                                                                       A
         1.5 Hold workshop with community authority                  Keep good intercommunication                       Feb              BOD           P                                                                                               Go to community 2 times/month
                                                                                                                                                       A
         1.6 Draft by laws                                           Write internal regulation                          Apr              BOD           P   50%    50%
                                                                                                                                                       A
         1.7 Register                                                Contact to Ministry of Interior                    Jan              Siny          P
                                                                                                                                                       A
         1.8 Build thatched roof school in community                 Prepare location and contact local authority       Apr              BOD           P                          Finish
                                                                                                                                                       A
         1.9 Set up an accounting system                             First set up then implement                        Feb              Siny          P
                                                                                                                                                       A
         1.10 Applying for fund                                      Fundraising                                       100%         Savel & Sambath    P
                                                                                                                                                       A
         1.11 Hold an intinial board of directors meeting            Phnom Penh and Community                       4 times/month        BOD           P
                                                                                                                                                       A
         1.12 Set up Phnom Penh office                               Install pc system and networking                   Feb              Savel         P
                                                                                                                                                       A
2        Hold Initial Board Meeting                                  Discussing on project                              May              BOD           P                                                                                               4 times
                                                                                                                                                       A
         2.1 Project survey                                          Go to community                                    Oct            Sreynhok        P
                                                                                                                                                       A
         2.2 Survey feedback                                         Analysing                                          Oct            Sreynhok        P
                                                                                                                                                       A
         2.3 Set project action plan                                 Follow plan                                        Nov            Sreynhok        P
                                                                                                                                                       A
         2.4 Evaluating the research                                 Forecasting and analysing outcome                  Dec            Sreynhok        P                                                                                               WHY, WHY analysis
                                                                                                                                                       A
3                                                                                                                       Jul            Sambath         P
         Manpower recruitment                                        Equal opportunity
                                                                                                                                                       A
         3.1 Secretary , Cleaner and security                        Ads on internet and on CCC board                 5 person         Sambath         P                      5
                                                                                                                                                       A
         3.2 HR and General Affairs Officer                          Ads on internet and on CCC board                 2 person      Sambath & Darin    P                      2
                                                                                                                                                       A
         3.3 Program Coordinator                                     Ads on internet and on CCC board                 1 person         Sreynhok        P                      1
                                                                                                                                                       A
         3.4 Admin and Account Officer                               Ads on internet and on CCC board                 1 person           Siny          P                      1
                                                                                                                                                       A
         3.5 Project Officer                                         Ads on internet and on CCC board                 1 person         Sreynhok        P                      1
                                                                                                                                                       A
         3.6 Community Facilitator and Promoter                      Ads on internet and on CCC board                12 person         Sreynhok        P                      6            6
                                                                                                                                                       A
         3.7 Project Evaluator/Researcher/Monitor Team               Ads on internet and on CCC board                 6 person         Sreynhok        P                      3            3
                                                                                                                                                       A
4                                                                    Introduce to TQM working style                   2 month            Savel         P
         Manpower Development
                                                                                                                                                       A
4.1      TQM learning                                                Slide show teaching                            1 hour/ week         Savel         P                                   4h         4h
                                                                                                                                                       A
                                                                                            Page1
Project Budget Plan-2010
Currency: USD

Dept. Executive Director
   General Administrative                        Description                        Jan     Feb     Mar     Apr     May     Jun     Jul      Aug     Sep     Oct     Nov     Dec     Total
6690-90000       500000     Research and Development                                  150     150     150    150     150      150    150       150     150    150      150     150     1,800
                 500001     Research and Development ( Tax Benefit )                    -        -       -      -       -       -        -       -       -       -       -       -       -
                 500002     Registering Legal NGO @1,000 x 1                           83      83      83      83     83       83       83      83      83      83      83      83     1,000
                 500003     NGO signboard and logo                                     50      50      50      50     50       50       50      50      50      50      50      50       600
                                                                          Total Expense for CCtr 6690-90000                                                                            3,400

Dept. HR & Admin
       Direct Labour                               Description                      Jan     Feb     Mar     Apr    May    Jun    Jul    Aug    Sep    Oct    Nov    Dec              Total
6691-06000       510000     Labour                                                  2,500    2,500   2,500 10,860 10,860 10,860 10,860 10,860 10,860 10,860 10,860 10,860            105,240
                 510001     Yearly party for employee                                   -        -       -      -      -      -      -      -      -      -      -      -                -
                 510002     Bonus                                                       -        -       -      -      -      -      -      -      -      -      -      -                -
                 510003     Yearly Holiday Allowance                                    -        -       -      -      -      -      -      -      -      -      -      -                -
                 510004     Representative Allowance                                    -        -       -      -      -      -      -      -      -      -      -      -                -
                 510005     Up Country                                                  -        -       -      -      -      -      -      -      -      -      -      -                -
                 510006     Labour-Supervision and Service                              -        -       -      -      -      -      -      -      -      -      -      -                -
                 510007     Others Direct Labour                                        -        -       -      -      -      -      -      -      -      -      -      -                -
                 510008     Employee Tax                                                -        -       -      -      -      -      -      -      -      -      -      -                -
                 510009     Overtime                                                    -        -       -      -      -      -      -      -      -      -      -      -                -
                 510010     Contractor Peice Work - Other                               -        -       -      -      -      -      -      -      -      -      -      -                -
                 510011     Cleaning Expense                                            -        -       -      -      -      -      -      -      -      -      -      -                -
                                                                          Total Expense for CCtr 6691-06000                                                                          105,240

      Indirect Labour                              Description                     Jan      Feb     Mar     Apr     May     Jun     Jul      Aug     Sep     Oct     Nov     Dec     Total
6691-06000       520000     Regular Work Day                                           -        -       -       -      -       -       -        -       -       -       -       -        -
                 520001     Bonus                                                      -        -       -       -      -       -       -        -       -       -       -       -        -
                 520002     Yearly Holiday Allowance                                   -        -       -       -      -       -       -        -       -       -       -       -        -
                 520003     Representative Allowance                                   -        -       -       -      -       -       -        -       -       -       -       -        -
                 520004     Up Country                                                 -        -       -       -      -       -       -        -       -       -       -       -        -
                 520005     Other Indirect Labour                                      -        -       -       -      -       -       -        -       -       -       -       -        -
                 520006     Employee Tax                                               -        -       -       -      -       -       -        -       -       -       -       -        -
                 520007     Overtime                                                   -        -       -       -      -       -       -        -       -       -       -       -        -
                 520008     Contractor Indirect Labour                                 -        -       -       -      -       -       -        -       -       -       -       -        -
                 520009     Security Guards                                          100     100      100    100     100     100     100      100     100     100     100     100      1,200
                 520010     Gardener Expense                                           -        -       -       -      -       -       -        -       -       -       -       -        -
                 520011     Cleaning Expense                                          50      50       50     50      50      50      50       50      50      50      50      50        600
                 520012     Waste Disposal                                             -        -       -       -      -       -       -        -       -       -       -       -        -
                 520013     Contractor Piecework - Service                             -        -       -       -      -       -       -        -       -       -       -       -        -
                 520014     Supervision Fee                                            -        -       -       -      -       -       -        -       -       -       -       -        -
                                                                          Total Expense for CCtr 6691-06000                                                                            1,800

  Employee's development                            Description                     Jan     Feb     Mar     Apr     May     Jun     Jul      Aug     Sep     Oct     Nov     Dec     Total
6691-06100      531000      Training & Instruction Fee-Inhouse & by NGO               20      20       20     20      20      20      20       20      20      20      20      20        240
                531002      Food/Beverage for Training                                20      20       20     20      20      20      20       20      20      20      20      20        240
                531003      Travelling Expense-Local for Training                     20      20       20     20      20      20      20       20      20      20      20      20        240
                531004      Meeting Expense                                           10      10       10     10      10      10      10       10      10      10      10      10        120
                531005      Productivity Improvement-Award                              -       -       -       -       -       -       -        -       -       -       -       -      -
                531006      Other Training and Development Exps.                        -       -       -       -       -       -       -        -       -       -       -       -      -
                                                                          Total Expense for CCtr 6691-06100                                                                              840
                                                                                          Page2

First Run Budget Plan-2010
Currency: USD


    Employee's welfare                             Description                     Jan     Feb     Mar     Apr     May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-06100     590000        Allowances                                                -        -       -      -         -         -         -         -         -         -         -         -       -
               590001        Uniform Expense                                           -        -       -      -         -         -         -         -         -         -         -         -       -
               590002        Workmen's Compensation Fund Paid to Labor Dept.           -        -       -      -         -         -         -         -         -         -         -         -       -
               590003        Unclaim Workmen's Compensation Fund                       -        -       -      -         -         -         -         -         -         -         -         -       -
               590004        Sport and Recreation Expenses                             -        -       -      -         -         -         -         -         -         -         -         -       -
               590005        Medicine & Medical Supplies                           100     100     100     100     100       100       100       100       100       100       100       100        1,200
               590006        Hospital Charge-Employees                             100     100     100     100     100       100       100       100       100       100       100       100        1,200
               590007        Social Security Fund-Comp.Contribution                    -        -       -      -         -         -         -         -         -         -         -         -       -
               590008        Provident Fund (New)                                      -        -       -      -         -         -         -         -         -         -         -         -       -
               590009        Provident Fund (Old)                                      -        -       -      -         -         -         -         -         -         -         -         -       -
               590010        Employee Award                                            -        -       -      -         -         -         -         -         -         -         -         -       -
               590011        Severance Pay                                             -        -       -      -         -         -         -         -         -         -         -         -       -
               590012        Other Employees' Welfare                                  -        -       -      -         -         -         -         -         -         -         -         -       -
                                                                         Total Expense for CCtr 6691-06100                                                                                           2,400

Dept. Account & Finance-Operation Admin
   Tax, Licences and Fee                         Description                      Jan     Feb     Mar     Apr      May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-00011       540000   Premise Tax                                                -        -       -       -       -         -         -         -         -         -         -         -         -
                 540001   Royalty & Concession Fee                                   -        -       -       -       -         -         -         -         -         -         -         -         -
                 540002   Signboard Tax                                              -        -       -       -       -         -         -         -         -         -         -         -         -
                 540003   Licenses                                                   -        -       -       -       -         -         -         -         -         -         -         -         -
                 540004   Registration Fee - Vehicle                                50      50       50     50       50        50        50        50        50        50        50        50          600
                 540005   Fund-Rehabilitate of Disabled Person                       -        -       -       -       -         -         -         -         -         -         -         -         -
                 540006   The Belonging in the River Tax                             -        -       -       -       -         -         -         -         -         -         -         -         -
                 540007   Cargo Warfage Fee                                          -        -       -       -       -         -         -         -         -         -         -         -         -
                 540008   Other Tax And License Fee                                  -        -       -       -       -         -         -         -         -         -         -         -         -
                                                                        Total Expense for CCtr 6691-00011                                                                                              600

    Material & Supplies                             Description                   Jan     Feb     Mar     Apr      May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-00012      550000       Cleaning & Janitoring Supplies                          -        -       -       -       -         -         -         -         -         -         -         -         -
                550001       Disc,Gear                                               -        -       -       -       -         -         -         -         -         -         -         -         -
                550002       Diskette,Magnetic Tape,PC Supplies                     10      10       10     10       10        10        10        10        10        10        10        10          120
                550003       Paper, Forms and Continuous Form                       10      10       10     10       10        10        10        10        10        10        10        10          120
                550004       Safety Supplies                                         -        -       -       -       -         -         -         -         -         -         -         -         -
                550005       Stationary, Office Supplies                            15      15       15     15       15        15        15        15        15        15        15        15          180
                550006       Battery                                                 -        -       -       -       -         -         -         -         -         -         -         -         -
                550007       Sound Supplies                                          5        5       5       5       5         5         5         5         5         5         5         5            60
                550008       Paint and Painting Supplies                            10      10       10     10       10        10        10        10        10        10        10        10          120
                550009       Other Material and Supplies                             -        -       -       -       -         -         -         -         -         -         -         -         -
                                                                        Total Expense for CCtr 6691-00012                                                                                              600
                                                                                        Page3

First Run Budget Plan-2010
Currency: USD


    Tools & Equipment                               Description                 Jan     Feb     Mar     Apr         May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-00012      560000       Office Furniture and Equipment                      100     100      100    100         100       100       100       100       100       100       100       100        1,200
                560001       Cleaning Tools and Equipment                           5       5       5       5          5          5         5         5         5         5         5         5           60
                560002       Tools and Equipment Rent                               -       -       -       -           -         -         -         -         -         -         -         -         -
                560003       Safety Tools and Equipment                             -       -       -       -           -         -         -         -         -         -         -         -         -
                560004       Transportation Equipment                               -       -       -       -           -         -         -         -         -         -         -         -         -
                560005       Canvas/Awning                                        10      10       10     10          10        10        10        10        10        10        10        10          120
                560006       Other Tools and Equipment                              -       -       -       -           -         -         -         -         -         -         -         -         -
                                                                      Total Expense for CCtr 6691-00012                                                                                               1,380

 Spare Part & Repair Main.                          Description                Jan      Feb     Mar       Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000      570000       Repair & Maint-Furniture and Equipment             -        -       -         -         -         -         -         -         -         -         -         -            -
                570001       Equipment                                          -        -       -         -         -         -         -         -         -         -         -         -            -
                570002       Repair & Maint - Building & Structure             150      150     150       150       150       150       150       150       150       150       150       150         1,800
                570003       Repair & Maint. computer                                                                                                                                                   -
                570004       Radio & Communication Spare Part                   10       10      10     10          10        10        10        10        10        10        10        10            120
                570005       Computer Maintenance Y2K                            -        -       -      -           -         -         -         -         -         -         -         -            -
                570006       Other Repair & Maintenance                          -        -       -      -           -         -         -         -         -         -         -         -            -
                                                                      Total Expense for CCtr 6691-01000                                                                                               1,920

         Fuel Oil                                  Description                 Jan      Feb     Mar       Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000     591000        Diesel Oil                                        100      100     100       100       100       100       100       100       100       100       100       100         1,200
               591001        Gasoline                                          100      100     100       100       100       100       100       100       100       100       100       100         1,200
               591002        Fuel Oil - HFO                                         -        -       -          -         -         -         -         -         -         -         -         -       -
               591003        Natural Gas                                            -        -       -          -         -         -         -         -         -         -         -         -       -
               591004        Oil-Kerosene                                           -        -       -          -         -         -         -         -         -         -         -         -       -
               591005        Oxygen                                                 -        -       -          -         -         -         -         -         -         -         -         -       -
               591006        Others Gas                                             -        -       -          -         -         -         -         -         -         -         -         -       -
               591007        Others Fuel Cost                                       -        -       -          -         -         -         -         -         -         -         -         -       -
                                                                      Total Expense for CCtr 6691-01000                                                                                               2,400

    Tools & Equipment                            Description                    Jan     Feb     Mar     Apr         May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000      580000       Environment Expense-Dust                            5       5        5      5           5         5         5         5         5         5         5         5                60
                580001       Environment Expense-Light                           -       -        -      -           -         -         -         -         -         -         -         -           -
                580002       Environment Expense-Water                           -       -        -      -           -         -         -         -         -         -         -         -           -
                580003       Environment Expense-Noise                           -       -        -      -           -         -         -         -         -         -         -         -           -
                580004       Environment Expense-Waste                           -       -        -      -           -         -         -         -         -         -         -         -           -
                580005       Environment Expense-Air                             -       -        -      -           -         -         -         -         -         -         -         -           -
                580006       Environment Expense                                 -       -        -      -           -         -         -         -         -         -         -         -           -
                                                                      Total Expense for CCtr 6691-01000                                                                                                     60
                                                                                           Page4



First Run Budget Plan-2010
Currency: USD


      Postage & Mail                                Description                  Jan       Feb       Mar       Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000     592000         Postage & Mail                                           -         -         -         -         -         -         -         -         -         -         -         -       -
               592001         Pager                                                    -         -         -         -         -         -         -         -         -         -         -         -       -
               592002         Telephone - Local                                  30        30        30        30        30         30        30        30        30        30        30        30           360
               592003         Telecom./Satelite/Lease Line                       200       200       200       200       200       200       200       200       200       200       200       200         2,400
               592004         Long Distance Call                                       -         -         -         -         -         -         -         -         -         -         -         -       -
               592005         Facsimile Expenses                                 10        10         10        10        10        10        10        10        10        10        10        10           120
               592006         Mobile Phone Expenses                              50        50        50        50        50         50        50        50        50        50        50        50           600
               592007         Radio Communication                                100       100       100       100       100       100       100       100       100       100       100       100         1,200
               592008         Inter NGO Mailing Service - Expenses                    -        -       -             -         -         -         -         -         -         -         -         -       -
               592009         Other Communication Expenses                            -        -       -             -         -         -         -         -         -         -         -         -       -
                                                                        Total Expense for CCtr 6691-01000                                                                                                  4,680

 Transporation & Travel Exp                          Description                 Jan      Feb     Mar     Apr            May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000       593000       Traveling Expense-Local                                 -        -       -      -                -         -         -         -         -         -         -         -      -
                 593001       Traveling & Other Expense-Abroad                        -        -       -      -                -         -         -         -         -         -         -         -      -
                 593002       Per Diem & Lodging - Local                              -        -       -      -                -         -         -         -         -         -         -         -           0
                 593003       Per Diem & Lodging-Abroad                               -        -       -      -                -         -         -         -         -         -         -         -      -
                 593004       Gasoline                                                -        -       -      -                -         -         -         -         -         -         -         -      -
                 593005       Moving/Relocating Expenses                              -        -       -      -                -         -         -         -         -         -         -         -      -
                 593006       Clothes-Travelling Abroad                               -        -       -      -                -         -         -         -         -         -         -         -      -
                 593007       Milage Allowance for Employees' vehicle                 -        -       -      -                -         -         -         -         -         -         -         -      -
                 593008       Express / Toll Way Coupon Expenses                      -        -       -      -                -         -         -         -         -         -         -         -      -
                 593009       Other Travelling Expenses                               -        -       -      -                -         -         -         -         -         -         -         -      -
                                                                        Total Expense for CCtr 6691-01000                                                                                                        0

   Freight and Handling                            Description                   Jan     Feb      Mar          Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Total
6691-01000      594000        Container Rent                                         -        -        -             -         -         -         -         -         -         -         -         -      -
                594001        EXTRA TRANSPORT                                        -        -        -             -         -         -         -         -         -         -         -         -      -
                594002        EXTER TRANSPORT ZONE                                   -        -        -             -         -         -         -         -         -         -         -         -      -
                594003        Handling Cost                                          -        -        -             -         -         -         -         -         -         -         -         -      -
                594004        Other Freight and Handling                             -        -        -             -         -         -         -         -         -         -         -         -      -
                                                                          Total Expense for CCtr 6691-                                                                                                           0
                                                                                              Page5




First Run Budget Plan-2010
Currency: USD


      Other Expense                                   Description                    Jan     Feb     Mar        Apr       May         Jun       Jul       Aug         Sep         Oct       Nov        Dec       Total
6691-01000     595000         Building And Structures Rent                           200     200     200        200       200         200       200       200         200         200       200        200         2,400
               595001         Land Rent                                              200     200     200        200       200         200       200       200         200         200       200        200         2,400
               595002         Vehicle Rent                                           500     500     500        500       500         500       500       500         500         500       500        500         6,000
               595003         Computer and Accessories Rent                          200     200     200        200       200         200       200       200         200         200       200        200         2,400
               595004         Photo-Copy Machine Rent and Other Expenses             200     200     200        200       200         200       200       200         200         200       200        200         2,400
               595005         Car Pool Rent                                            -       -       -          -         -           -         -         -           -           -         -          -           -
               595006         Vehicle Rent-Non Deductable Expenses                     -       -       -          -         -           -         -         -           -           -         -          -           -
               595007         Other Rent                                               -       -       -          -         -           -         -         -           -           -         -          -           -
               595008         Calendar                                                 -       -       -          -         -           -         -         -           -           -         -          -           -
               595009         Give Away                                               10      10      10         10        10          10        10        10          10          10        10         10          120
               595010         Product for Public Relation                             20      20      20         20        20          20        20        20          20          20        20         20           240
               595011         Other Public Relation                                    -       -       -          -         -           -         -         -           -           -         -          -           -
               595012         TQM Activity Expenses                                    -       -       -          -         -           -         -         -           -           -         -          -             0
               595013         Utilities Service Charges                              100     100     100        100       100         100       100       100         100         100       100        100         1,200
               595014         Import Clearance Expenses                                -       -       -          -         -           -         -         -           -           -         -          -           -
               595015         Magazine and Subscriptions                               -       -       -          -         -           -         -         -           -           -         -          -           -
               595016         Drinking Water                                          10      10      10         10        10          10        10        10          10          10        10         10           120
               595017         Student Apprenticship                                    -       -       -          -         -           -         -         -           -           -         -          -           -
               595018         Photo & Film Expense                                     -       -       -          -         -           -         -         -           -           -         -          -           -
               595019         Miscellaneous Expenses-Price Variance                    -       -       -          -         -           -         -         -           -           -         -          -           -
               595020         Other Miscellaneous Expenses                             -       -       -          -         -           -         -         -           -           -         -          -           -
                                                                           Total Expense for CCtr 6691-01000                                                                                                      17,280

 Depreciation and Inventory                          Description                     Jan     Feb      Mar       Apr       May         Jun       Jul       Aug         Sep         Oct       Nov        Dec       Total
6691-01000       596000       Depreciation For Cost of Goods Manufactured                -        -        -          -         -           -         -         -           -           -         -          -      -
                 596000       Depreciation-Environment Fixed Assets                      -        -        -          -         -           -         -         -           -           -         -          -      -
                 596000       Depreciation-Reserch and Development Fixed Assets          -        -        -          -         -           -         -         -           -           -         -          -      -
                 596000       Amortization For Cost of Goods Manufactured                -        -        -          -         -           -         -         -           -           -         -          -      -
                 596000       Depletion For Cost of Goods Manufactured                   -        -        -          -         -           -         -         -           -           -         -          -      -
                                                                              Total Expense for CCtr 6691-                                                                                                               0

*Remark:                                                                                Year 2010 Budget Plan
This budget is already added up both Operation Cost and Project Cost                     First Run Budge Plan                       Prepared by                     Verified by                       Approved by BOD
We will separate these two costs individually after fiscal year.                      Cost Center        Total (USD)
                                                                                      6690-90000       $      3,400.00
                                                                                      6691-06000       $ 107,040.00
                                                                                      6691-06100       $      3,240.00
                                                                                      6691-00011       $        600.00
                                                                                      6691-00012       $      1,980.00
                                                                                      6691-01000       $    26,280.00
                                                                                      Total Yearly Exp $   142,540.00
                                                                                         Monthly Exp $      11,878.33
                                                                                                                                                                               Page 1


                                                       Cambodia Eastern Hope-NGO
                                                              Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : Budgeting                                                                                                                                      NOTE




                                                                             BOD


                                                                                                   ED
 1 Capital expenditure budget
          1.1 Annual Budget or Semi Annual Budget                           A*1        -           -        -                -
          1.2 Additional Budget during the year/each transaction/
              each project
              -amount exceeding USD 50,000                                  A*1        -           -        -                -

              -amount not exeeding USD 50,000                               A*2        -           -        -                -                         -Such approved transactions
                                                                                                                                                      in excess of 12,500
                                                                                                                                                      must report to
                                                                                                                                                       BOD-CEH
              -amount not exeeding USD 12,500                                       A              -        -                -                         -Such approved transactions
                                                                                                                                                      in excess of USD12,500
                                                                                                                                                      must report to
                                                                                                                                                       MC-ECH
              -amount not exceeding USD 12,500                                                     A        -                -                         -Total amount not over USD
                                                                                                                                                      12,500 for whole year
                                                                                                                                                      Such approved transactions
                                                                                                                                                      in excess of USD 50,000 must
                                                                                                                                                      report to MC-BudGet
                                                                                                                                                      quaterly




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                         Page 2


                                                          Cambodia Eastern Hope-NGO
                                                                 Approval Authority
                                                                                          AUTHORITY OF




                                                                                                               DEPARTMENT MGR.
                                                                                          PRESIDENT-CEH
ITEM NO




                                                                                                                                 SECTION MGR.
                                                                                                                                                SUPERVISOR
                               SUBJECT : Budgeting                                                                                                                        NOTE




                                                                                    BOD


                                                                                                          ED
          1.3 To review planned project (before starting operations)
              when cost of the project exceeds the approved budget
              -amount exceeding USD 50,000 or exceeding 100%                       A*1        -           -        -                -
              or the original budget
              -amount not exceeding USD 50,000 and not exceeding                   A*2        -           -        -                -                         -Report monthly to BOD-CEH
              100% of the orginal budget
             -amount not exceeding USD 12,500 and not exceeding                            A                                                                  -Report monthly to MC-CEH
              100% of the original budget
           (If the project structure is changed, it will be regarded as a
            new one and must be reviewed and submitted for
            approval from the authorized person)
          1.4 To cancel capital expenditure budget                                                        A        -                -              -

          1.5 To transfer the remaining unused capital expenditure                                        A        -                -              -          -Can be carried over for
              budget to the following year                                                                                                                   only two years


 2 Addministrative expense
          2.1 Annual Budget                                                        A*1        -           -        -                -              -

          22. Addition or reduction during the year                                        A              -        -                -              -

          2.3 Expense in excess of the approved annual budget
           2.3.1 amount not exceeding 5% of each Division's total budget                   A              -        -                -              -

           2.3.2 amount not exceeding 5% of each Division's budget
                -amount exceeding 10% of each item                                         A              -        -                -              -
                -amount not exceeding 10% of each item                                                    A        -                -              -
          2.4 Expense not provided in budget
             (for each NGO)
              -amount exceeding USD 5,000                                          A*2        -           -        -                -              -
              -amount not exceeding USD 5,000                                              A              -        -                -              -




          A*1 Inform to BOD-CEH before starting operation                                 A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                          VERIFIED BY                                                   APPROVED BY

  Revision No.                                                                                                                       COMMAND NO. 1/2009

  Date          November 01, 2009                              Date:        November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                           Page 3


                                                      Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                    AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                    PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Budgeting                                                                                                                                     NOTE




                                                                              BOD


                                                                                                    ED
 3 Standard Variable Cost budget
          3.1 Annual Budget                                                          A              -        -                -              -
          3.2 New Product during the year                                                           A        -                -              -


 4 Factory Overhead expense budget

          4.1 Annual Budget                                                          A              -        -                -              -
          4.2 Addition or reduction during the year                                  A              -        -                -              -
          4.3 Expense in excess of the approved annual budget
           4.3.1 amount exceeding 5% of each Division's budget                       A              -        -                -              -
           4.3.2 amount not exceeding 5% of each Division's budget
                -amount exceeding 10% of each Budget Item                            A              -        -                -              -
                -amount not exceeding 10% of each Buget Item                                        A        -                -              -
          4.4 Expenses not provided in budget requisition (per NGO)
              -amount exceeding USD 5,000                                    A*2        -           -        -                -              -

              -amount not exceeding USD 5,000                                        A              -        -                -              -




          A*1 Inform to BOD-CEH before starting operation                           A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:     November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                   Page 4


                                                        Cambodia Eastern Hope-NGO
                                                               Approval Authority
                                                                                      AUTHORITY OF




                                                                                                           DEPARTMENT MGR.
                                                                                      PRESIDENT-CEH
ITEM NO




                                                                                                                             SECTION MGR.
                                                                                                                                            SUPERVISOR
          SUBJECT : Accounting                                                                                                                                        NOTE




                                                                                BOD


                                                                                                      ED
 1 To implement/change the generally accepted accounting                       A*1        -           -        -                -              -
          principle from the current practice


 2 Accounting Adjustment
          2.1 To implement/change the depreciation rate                        A*2        -           -        -                -              -         with the consent of CFO


          2.2 Provision of bad debt or losses
             -According to The General Accepted Accounting Principle                   A              -        -                -              -

          2.3 Assets adjustment, per transaction (at book value)
             -amount exceeding USD 5,000                                       A*2        -           -        -                -              -

             -amount not exceeding USD 5,000                                           A              -        -                -              -

             -amount not exceeding USD 1,250                                                          A        -                -              -

          2.4 To write off bad debt, for each NGO after legal actions
              and all process according to the NGO's regulation
              -amount exceeding USD 1,250                                      A*2        -           -        -                -              -          -Report to BOD-CEH
              -amount not exceeding USD 1,250                                          A              -        -                -              -          -Report to BOD-CEH


 3 To transfer fixed assets                                                                                  A                  -              -


 4 Accounting Practice

          4.1 Voucher for accounting entry                                                                                    A                -
          4.2 Voucher for account correction                                                                                  A                -
          4.3 Opening new account code                                                                                        A                -
          4.4 To verify accounting voucher                                                                                                   A


 5 Revision to Standard Cost                                                           A              -        -                -              -          -with the consent of
                                                                                                                                                         MC-BudGet



           A*1 Inform to BOD-CEH before starting operation                            A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                                 APPROVED BY

  Revision No.                                                                                                                   COMMAND NO. 1/2009

  Date           November 01, 2009                           Date:      November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                           Page 5


                                                     Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : Accounting                                                                                                                                      NOTE




                                                                             BOD


                                                                                                   ED
 6 To change accounting procedures                                                                        A


 7 Payment verification                                                                                                    A                -


 8 Account receiveable/payable confirmation                                                               A                  -              -          -For Accounting
                                                                                                                                                       Department
 9 Postponse due date in case of incorrect documents or delay
          in receiving document
          - over 14 days                                                                           A        -                -              -
          - not over 14 days                                                                              A                  -              -
          - not over 7 days                                                                                                A                -


10 To sign Invoice                                                                                                         A                -


11 To adjust cash (not exceeding USD 3/each time) in case of                                                               A                -
          absence of supporting documents or no responsible person


12 Tax Invoice
          12.1 To sign Tax Invoice                                                                                                        S
          12.2 To sign Debit Note/Credit Note                                                                              S                -

          12.3 To issue replacement of Tax Invoice                                                                        A/S                          -On request from
                                                                                                                                                      NGO




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 25, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                   Page 6


                                                     Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : Accounting                                                                                                                                     NOTE




                                                                             BOD


                                                                                                   ED
13 Input/Output value added tax adjustments
          13.1 Adjustment of imput tax to become an expense per
              transaction
                  -amount exceeding USD 25                                                         A        -                -              -
                  -amount not exceeding USD 25                                                            A                  -              -

                  -amount not exceeding USD 3                                                                              A                -
          13.2 Adjustment of output tax to become an expense due to          -         -           -        -                -              -          -according to the relavant
              inability to obtain payment                                                                                                              authority on each type of
                                                                                                                                                       expense
14 Submission of tax refuse for tax payment/refund
          14.1 Tax Payment
               14.1.1 Corporate Income Tax                                   (2 directors of the BD sign)

               14.1.2 Personal income Tax/Corporate Income Tax                                            S                  -              -
                     deducted at source
               14.1.3 Value Added Tax                                                                     S                  -              -
               14.1.4 Other Taxes                                                                         S                  -              -
          14.2 Tax Refund
              14.2.1 Corporate Income Tax                                    (2 directors of the BD sign)                                              -with consent of CEH
              14.2.2 Personal income Tax/Corporate Income Tax                                             S                  -              -          Legal Counsel and
                     deducted at source                                                                                                                President before starting
                                                                                                                                                       operation


               14.2.3 Value Added Tax                                                                   A/S                  -              -
               14.2.4 Other Taxes                                                                       A/S                  -              -


15 To certify NGO's financial statement




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                    Page 7


                                                        Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                           DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                             SECTION MGR.
                                                                                                                                            SUPERVISOR
          SUBJECT : Financial                                                                                                                                          NOTE




                                                                             BOD


                                                                                                   ED
 1 To appoint or change authorized personnel for signing                            A                  -       -                -              -          - 2 directors of the BD
          financial documents - class "A" class "B"                                                                                                        to inform bank and
                                                                                                                                                           financial institutes


 2 Opening/Closing bank accounts                                                    A                  -       -                -              -
          2.1 Debt with complete supporting documents
             -amount exceeding USD 5,000
             -amount not exceeding USD 5,000
          2.2 Debt with supporting documents or incomplete
             supporting documents
             -amount exceeding USD 2,500                                            A                  -       -                -              -
             -amount not exceeding USD 2,500                                                       A           -                -              -
             -amount not exceeding USD 500                                                                   A                  -              -
             -amount not exceeding USD 250                                                                                    A                -


 3 Authorized to set amount of petty cash fund                                                     A           -                -              -


 4 Payment for deposit or guarntee, for each time                                                                                                         -Except buying Land
             -amount exceeding USD 1,250                                                           A           -                -              -

             -amount not exceeding USD 1,250                                                                 A                  -              -

             -amount not exceeding USD 125                                                                                    A                -




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                  APPROVED BY

  Revision No.                                                                                                                   COMMAND NO. 1/2009

  Date           November 01, 2009                          Date:    November 01, 2009                                           Date                    November 01, 2009
                                                                                                                                                                                   Page 8


                                                          Cambodia Eastern Hope-NGO
                                                                 Approval Authority
                                                                                      AUTHORITY OF




                                                                                                           DEPARTMENT MGR.
                                                                                      PRESIDENT-CEH
ITEM NO




                                                                                                                             SECTION MGR.
                                                                                                                                            SUPERVISOR
          SUBJECT : Financial                                                                                                                                         NOTE




                                                                                BOD


                                                                                                      ED
 5 To reimburse budgeted entertainment or gift, for each time
            -amount exceeding USD 250                                                                 A        -                -              -          -Management PL4 can
            -amount not exceeding USD 250                                                                    A                  -              -          self-approved representation
                                                                                                                                                          expense not exceeding
                                                                                                                                                          USD 250 for each time
                                                                                                                                                          -Management PL3 can
                                                                                                                                                          self-approved representation
                                                                                                                                                          USD 100 for each time


 6 Payment for Public relations/Donation, for each time                                               A


 7 To reimburse loan from financial institutions, for each time

          7.1 Long term over 1 year
             -amount exceeding USD 12,500                                      A*1        -           -        -                -              -          -Joint negotiation with CEH's
             -amount not exceeding USD 12,500                                  A*2        -           -        -                -              -          Financial Division and
          7.2 Short term over 1 year                                                                                                                      considered by CEH's
             -amount exceeding USD 12,500                                      A*1        -           -        -                -              -          CFO before approval
             -amount not exceeding USD 12,500                                         A               -        -                -              -          -Inform to CEH's Financial
                                                                                                                                                          Division as CEH's Financial
          (Short term loan is General short term, O/D (Overdraft)                                                                                         Division Procedure
          L/C (letter of Credit), T/R (Trust Receipt) and Packing credit)


 8 To borrow money for approved projects                                       A*2        -           -        -                -              -          -Joint negotiation with CEH's
                                                                                                                                                          Financial Division




           A*1 Inform to BOD-CEH before starting operation                            A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                          VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                   COMMAND NO. 1/2009

  Date           November 01, 2009                             Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                  Page 9


                                                          Cambodia Eastern Hope-NGO
                                                                 Approval Authority
                                                                                     AUTHORITY OF




                                                                                                          DEPARTMENT MGR.
                                                                                     PRESIDENT-CEH
ITEM NO




                                                                                                                            SECTION MGR.
                                                                                                                                           SUPERVISOR
          SUBJECT : Financial                                                                                                                                        NOTE




                                                                               BOD


                                                                                                     ED
 9 To refinance for approval credit line
          9.1 Long term over 1 year                                           A*2        -           -        -                -              -          -Joint negotiation with CEH's
          9.2 Short term not over 1 year                                                                                                                 Financial Division and
               -amount exceeding USD 25,000                                   A*2        -           -        -                -              -          considered by CEH's
               -amount not exceeding USD 25,000                                       A              -        -                -              -          CFO before approval
               -amount not exceeding USD 12,000                                                      A        -                -              -          -Inform to CEH's Financial
                                                                                                                                                         Division as CEH's Financial
                                                                                                                                                         Division Procedure


10 To change credit amount / period of repayment / interest
          rate / other conitions according to approved credit line
          10.1 Long term over 1 year                                          A*2        -           -        -                -              -          -Joint negotiation with CEH's
          10.2 Short term not over 1 year                                                                                                                Financial Division and
               -amount exceeding USD 25,000                                   A*2        -           -        -                -              -          considered by CEH's
               -amount not exceeding USD 25,000                                       A              -        -                -              -          CFO before approval
               -amount not exceeding USD 12,500                                                      A        -                -              -          -Inform to CEH's Financial
                                                                                                                                                         Division as CEH's Financial
                                                                                                                                                         Division Procedure




           A*1 Inform to BOD-CEH before starting operation                           A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                         VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                  COMMAND NO. 1/2009

  Date           November 01, 2009                            Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                 Page 10


                                                         Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Financial                                                                                                                                       NOTE




                                                                             BOD


                                                                                                    ED
11 Bank guarantee letter
              -Amount exceeding USD 12,500                                  A*2        -             -       -                -              -          -Joint negotiation with CEH's
              -Amount not exceeding USD 12,500                                      A                -       -                -              -          Financial Division and
                                                                                                                                                        considered by CEH's
                                                                                                                                                        CFO before approval
              -Amount not exceeding USD 2,500                                                        A       -                -              -          -Inform to CEH's Financial
                                                                                                                                                        Division as CEH's Financial
                                                                                                                                                        Division Procedure
12 To change bank providing guarantee letter (subject matter
          unchanged) that has been approved
               -Amount exceeding USD 12,500                                 A*2                                                                         -Joint negotiation with CEH's
               -Amount not exceeding USD 12,500                                     A                -       -                -              -          Financial Division and
                                                                                                                                                        considered by CEH's
                                                                                                                                                        CFO before approval
                -Amount not exceeding USD 2,500                                                      A       -                -              -          -Inform to CEH's Financial
                                                                                                                                                        Division as CEH's Financial
                                                                                                                                                        Division Procedure


13 To lend money to affiliated NGOs or joint NGOs

          13.1 NGOs which CEH hold (direct & indirect)                      A*1        -             -       -                -              -
              at least 25% of shares
          13.2 NGOs which CEH hold (direct & indirect)                      A*2        -             -       -                -              -
              at least 25% of shares
          13.3 NGOs which CEH hold (direct & indirect)                                             CEH's CFO

              at least 50% of shares
          13.4 NGOs which CEH hold (direct & indirect)                                               A       -                -              -          -With CEH's Financial
              100% of share                                                                                                                             Division Manager



          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                         Date                    November 01, 2009
                                                                                                                                                                               Page 11


                                                     Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : Financial                                                                                                                                      NOTE




                                                                             BOD


                                                                                                   ED
14 Determine Interest rate
          14.1 Provident fund Interest rate                                 A*1        -           -        -                -              -
          14.2 InterNGO interest rate                                        -         -           -        -                -              -          -Joint negotiation with CEH's
          14.3 Lending rate facility                                         -         -           -        -                -              -          Financial Division
          14.4 Delayed Payment Charge                                        -         -           -        -                -              -


15 Fund transfer between NGOs in CEH                                         -         -           -        -                -              -          -with Financial Department
                                                                                                                                                       Manager




16 Fund transfer between NGOs group                                                                A        -                -              -




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date           November 01, 2009                          Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                  Page 12


                                                         Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                  NOTE




                                                                             BOD


                                                                                                   ED
 1 To approve budget for manpower
          1.1 Management                                                     A         -            -        -                -              -          -With ED
          1.2 Offier and Supervisor                                          A         -            -        -                -              -          -With Personnel NGO
                                                                                                                                                        Group Committee


 2 To approve annual budget for salary & wage increment                     A*1        -            -        -                -              -          -With ED
          2.1 Management PL3 and above                                              A               -        -                -              -          -With Personnel NGO
          2.2 Management PL1,2 Supervisor and Officer                                                                                                   Group Committee and
                                                                                                                                                        report to ED especially
                                                                                                                                                        Management PL1,2


 3 To approve bonus                                                         A*1        -            -        -                -              -          -With Remuneration
                                                                                                                                                        Committee




 4 Organization Chart
          4.1 To separate division level or equivalent                             A/S              -        -                -              -          -With Personnel NGO
          4.2 To separate department level or equivalent                            A              S         -                -              -          Group Committee
          4.3 To separate section level or equivalent                                              A/S       -                -              -
          4.4 To change Section/Department name and Position name
              4.4.1 Management                                                      A              S         -                -              -          -With Personnel NGO
                                                                                                                                                        Group Committee
              4.4.2 Supervisor and Officer                                                         A/S       -                -              -          -With Personnel Committee




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                         Date                    November 01, 2009
                                                                                                                                                                                      Page 13


                                                         Cambodia Eastern Hope-NGO
                                                                Approval Authority
                                                                                        AUTHORITY OF




                                                                                                             DEPARTMENT MGR.
                                                                                        PRESIDENT-CEH
ITEM NO




                                                                                                                               SECTION MGR.
                                                                                                                                              SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                      NOTE




                                                                                  BOD


                                                                                                        ED
 5 To set position level
          5.1 Management PL3 and above                                                   A              -        -                -              -          -With ED
          5.2 Management PL2,1 and Supervisor PL4                                        A              -        -                -              -          -With Personnel NGO
                                                                                                                                                            Group Committee and
                                                                                                                                                            report to ED especially
                                                                                                                                                            Management PL2,1
          5.3 Supervisor PL3,2,1 and Officer                                                                   A                  -              -          -With Personnel Committee


 6 Personnel management regulation
          6.1 To change the Personnel Management Rules
             6.1.1 Management                                                    A^1 S                  -        -                -              -          -With ED
             6.1.2 Supervisor and Officer                                               A/S             -        -                -              -          -With Personnel NGO
                                                                                                                                                            Group Committee


          6.2 To change the personnel procedure
              6.2.1 Management                                                          A/S             -        -                -              -          -With ED
              6.2.2 Supervisor and Officer                                              A/S             -        -                -              -          -With Personnel NGO
                                                                                                                                                            Group Committee
          6.3 To change personnel procedures involving money                             A              -        -                -              -
              e.g welfare and fringe benefits, medical treatment
          6.4 To contract / to cancel contract with hospital or medical                  A              -        -                -              -          -With CEH Doctor Committee
              plance
          6.5 To reimburse for medical treatments not in accordance with          -         -           -        -                -              -          -With CEH Doctor Committee
              the NGO regulation, not exceeding USD 125 for                                                                                                 -Personnel Dept. Mgr
              each time




          A*1 Inform to BOD-CEH before starting operation                               A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                         VERIFIED BY                                                  APPROVED BY

  Revision No.                                                                                                                     COMMAND NO. 1/2009

  Date           November 01, 2009                            Date:       November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                 Page 14


                                                          Cambodia Eastern Hope-NGO
                                                               Approval Authority
                                                                                       AUTHORITY OF




                                                                                                            DEPARTMENT MGR.
                                                                                       PRESIDENT-CEH
ITEM NO




                                                                                                                              SECTION MGR.
                                                                                                                                             SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                    NOTE




                                                                                 BOD


                                                                                                       ED
 7 To hire and to fill in position, to appoint position, to rotate, to
          transfer inter-division and to discharge or dismiss employee
          status including changing wages of full-time employee
          7.1 Full-time employee                                                                       A        -                -              -
          7.2 Local Employee
             -Section Manager                                                                          A        -                -              -
             -Employee with Bachelor Degree or higher                                                  A        -                -              -
             -Employee with education lower than Bachelor Degree                                              A                  -              -
          7.3 Employees hired with special job contract                                                A


 8 To lend Officer / Supervisor employee to operate at other
          NGO including change wage of full-time employee
              -Management employee PL3                                                  A              -        -                -              -          -With ED
              -Management employee PL2 & PL1                                            A              -        -                -              -          -With Personnel NGO
                                                                                                                                                           Group Committee
              -Supervisor and Officer Employee                                                         A        -                -              -          -With Personnel Committee


 9 Personnel Training

          9.1 Outside Training
              9.1.1 Domestic
                    -amount per head exceeding USD 1,250                                A              -        -                -              -
                    -program period exceeding 5 days                                                   A        -                -              -
                    -program period not exceeding 5 days                                                      A                  -              -




          A*1 Inform to BOD-CEH before starting operation                              A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                                  APPROVED BY

  Revision No.                                                                                                                    COMMAND NO. 1/2009

  Date          November 01, 2009                            Date:       November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                             Page 15


                                                       Cambodia Eastern Hope-NGO
                                                                Approval Authority
                                                                                   AUTHORITY OF




                                                                                                                DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                                      SECTION MGR.
                                                                                                                                                         SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                                NOTE




                                                                             BOD


                                                                                                       ED
 9 Personnel Training
               9.1.2 Abroad
                  9.1.2.1 Management Training
                          -Management employee PL3                                  A                  -            -                    -                  -          -With ED
                          -Management employee PL2 and lower                        A                  -            -                    -                  -          -With Personnel NGO
                                                                                                                                                                       Group Committee
                   9.1.2.2 Professional / Functional Training
                          -Management employee PL3 and lower level                  A                  -            -                    -                  -
               9.1.3 Training provided with NGO                                                                   A                      -                  -
          9.2 Inhouse Training                                                                         A            -                    -                  -


10 To be an outside speaker under the NGO name
          -Exceeding 5 days                                                                            A            -                    -                  -
          -Not exceeding 5 days                                                                                   A                      -                  -


11 To work outside the regular working area
          11.1 Domestic
              11.1.1 not over 30 days, for each time
                     -Department Manager                                                               A            -                    -                  -

                     -Section Manager                                                                             A                      -                  -

                     -Lower than Section Manager                                                                                       A                    -
              11.1.2 over 30 days, for each time                                                       A            -                    -                  -
          11.2 Abroad
                     -Management                                                   A               -        -                     -                  -
                     -Supervisor / Officer                                                             A            -                    -                  -




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                           APPROVED BY

  Revision No.                                                                                                                            COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                                    Date                        November 01, 2009
                                                                                                                                                                                Page 16


                                                        Cambodia Eastern Hope-NGO
                                                                 Approval Authority
                                                                                    AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                    PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                  NOTE




                                                                              BOD


                                                                                                    ED
12 To reimburse per diem, lodging and travelling expense
          12.1 Domestic
               12.1.1 Per diem Outside Regular Operating Office                                     A        -                -              -          -Management PL3,4 can
               12.1.2 Travelling Expense outside regular operating area                                                                                 self approve only for
                      -ED                                                            A              -        -                -              -          Expense Actual Single
                      -Department Manager                                                           A        -                -              -          regular room rate and
                      -Section Manager and lower                                                           A                  -              -          actual Meal Payment
                12.1.3 Per diem and travelling outside regular
                        operating area
                        -ED                                                          A              -        -                -              -
                        -Department Manager                                                         A        -                -              -
                        -Section Manager and lower                                                         A                  -              -
          12.2 Abroad
                        -ED                                                          A              -        -                -              -

                        -Department Manager                                                         A        -                -              -

                        -Section Manager and lower                                                         A                  -              -


13 To authorize domestic travelling by airplane (Pre-Travelling)                                    A        -                -              -          -ED can have self-approve


14 To approve use of own car for work purpose
          14.1 To allow the Employee to use NGO's car working on                                    A        -                -              -
              up country/community (according to rules set by ED-CEH)
          14.2 To allow the Employee to use personal car in the purpose                             A        -                -              -
              of the NGO




          A*1 Inform to BOD-CEH before starting operation                           A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:     November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                               Page 17


                                                          Cambodia Eastern Hope-NGO
                                                               Approval Authority
                                                                                     AUTHORITY OF




                                                                                                          DEPARTMENT MGR.
                                                                                     PRESIDENT-CEH
ITEM NO




                                                                                                                            SECTION MGR.
                                                                                                                                           SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                   NOTE




                                                                               BOD


                                                                                                     ED
15 Welfare and allowance according to NGO rules
          15.1 To give emergency loan                                                                A        -                -              -
          15.2 To reimburse medical treatment expense
                  -Management PL3 and above                                                          A        -                -              -          -Personnel Department Mgr.
                  -Management PL2,1, Supervisor and Officer                                                 A                  -              -          -Personnel Section Mgr.


16 To work outside the regular working time, to certify and
          to exempt from the time record
          16.1 To work outside the regular working time
               16.1.1 working over time in the regular working
                      -over 8 hours                                                                         A                  -              -
                      -not over 8 hours                                                                                      A                -
               16.1.2 working on holidays
                      -over 8 hours                                                                         A                  -              -
                      -not over 8 hours                                                                                      A                -
          16.2 To exempt from time record
                      -over 5 working days                                                                  A                  -              -
                      -not over 5 working days                                                                               A                -
          16.3 To certify time record (excluding from 16.1)                                                                  A                -


17 To change working time
          17.1 To change working days                                                                       A                  -              -
          17.2 To change the holidays                                                                       A                  -              -




          A*1 Inform to BOD-CEH before starting operation                            A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                         VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                  COMMAND NO. 1/2009

  Date          November 01, 2009                             Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                             Page 18


                                                      Cambodia Eastern Hope-NGO
                                                             Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                NOTE




                                                                             BOD


                                                                                                   ED
18 Job Leave
          18.1 Military leave                                                                             A                   -             -
          18.2 Ordination leave                                                                    A        -                 -             -
          18.3 Maternity leave                                                                            A                   -             -
          18.4 Vasetomy or tubaligation leave                                                                              A                -

          18.5 Training leave
               -over 5 working days                                                                       A                   -             -
               -not over 5 working days                                                                                    A                -
          18.6 Vacation leave                                                                                              A                -
          18.7 Personnel leave, for each time
               -over 5 working days (not exceeding 30 working days                                 A        -                 -             -
               per annum)
               -not over 5 working days (not exceeding 25 working days                                    A                   -             -

               per annum)
                -not over 2 working days (not exceeding 15 working days                                                    A                -
                per annum)
                -not over 1 working days (not exceeding 10 working days                                                                   A
                per annum)
          18.8 Sick leave, for each time                                                                                                               -Require medical
               -over 5 working days (not exceeding 90 working days                                 A        -                 -             -          approvement in the case
                per annum)                                                                                                                             of 3 working days or more
                -not over 5 working days (not exceeding 25 working days                                   A                   -             -
                per annum)
                -not over 3 working days (not exceeding 15 working days                                                   A                 -
                per annum)
                -not over 1 working day (not exceeding 5 working days                                                                     A
                per annum)



          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                                  Page 19


                                                        Cambodia Eastern Hope-NGO
                                                                Approval Authority
                                                                                   AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                    PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Human Resource                                                                                                                                  NOTE




                                                                             BOD


                                                                                                    ED
19 Disciplinary action according to personnel management
          regulations
          19.1 To form a committee to investigate and consider
               the matter
                  -Management PL2 and above                                          A              -        -                -              -          -With ED
                  -Management PL1 and lower                                                         A        -                -              -
          19.2 Steps of action to be taken
               19.2.1 Verbal / Writing warning                                     (Direct Supervisor)

               19.2.2 To put on probation
                        -Division Manager                                            A              -        -                -              -
                        -Department and Section Manager                                             A        -                -              -
                        -Lower Section Manager                                                             A                  -              -
                19.2.3 To stop working temporarily
                        -Section Manager and above                                                  A      S                  -              -
                        -Lower Section Manager                                                             A                S                -
                 19.2.4 Wage deduction                                                              A      S                  -              -

                 19.2.5 Termination / Dissmissal
                         -Supervisor employee PL4 and upper level           A*1      S              -        -                -              -          -With ED
                         -Management employee PL3                                  A/S              -        -                -              -
                         -Management employee PL2,PL1                                A              S        -                -              -          -With Personnel NGO
                         -Supervisor employee and lower level                        A              S        -                -              -          Group Committee and
                                                                                                                                                        report to ED especially
                                                                                                                                                        Management PL1, 2
                         -Officer employee                                           A              S        -                -              -          -With Personnel NGO




          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                                APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:    November 01, 2009                                         Date                    November 01, 2009
                                                                                                                                                                               Page 20


                                                         Cambodia Eastern Hope-NGO
                                                               Approval Authority
                                                                                       AUTHORITY OF




                                                                                                             DEPARTMENT MGR.
                                                                                       PRESIDENT-CEH
ITEM NO




                                                                                                                               SECTION MGR.
                                                                                                                                              SUPERVISOR
          SUBJECT : General Affairs                                                                                                                                   NOTE




                                                                                 BOD


                                                                                                       ED
 1 Utilization of vehicles, equipment and NGO's premises
          1.1 To copy documents                                                                                                                A
          1.2 To use facsimile                                                                                                                 A
          1.3 To use long distance call                                                                                                        A
          1.4 To take office equipment out of the NGO                                                                           A                -

          1.5 To request to use office and air-conditioner out of work                                         A                  -              -
              time / holidays
          1.6 To use vehicles
              1.6.1 For the NGO's purpose                                                                                       A                -
              1.6.2 Not for the NGO's purpose                                                          A         -                -              -


 2 To contact outsiders
          2.1 To send letter to government offices, state enterprises and
              the outsiders, in case of
              -Rountine matters                                                                              A/S                  -              -
              -the matter concerned is legally binding                                  A              S         -                -              -

          2.2 To send letter to affiliated NGOs                                                              A/S                  -              -
          2.3 To release accounting data, statistic and operation data
              (only under responsibilities)
              2.3.1 to other department                                                                      A/S                  -              -
              2.3.2 to government offices, state enterprises and the                                   A/S       -                -              -
                    outsiders
          2.4 To release news to the public                                                            A         -                -              -


 3 To put notices or announcement on the NGO's bulletin board
          -NGO's notice or announcement                                                                        A                  -              -
          -other notice or announcement                                                                A         -                -              -



          A*1 Inform to BOD-CEH before starting operation                              A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                                   APPROVED BY

  Revision No.                                                                                                                     COMMAND NO. 1/2009

  Date           November 01, 2009                           Date:       November 01, 2009                                         Date                    November 01, 2009
                                                                                                                                                                              Page 21


                                                          Cambodia Eastern Hope-NGO
                                                                Approval Authority
                                                                                      AUTHORITY OF




                                                                                                           DEPARTMENT MGR.
                                                                                      PRESIDENT-CEH
ITEM NO




                                                                                                                             SECTION MGR.
                                                                                                                                            SUPERVISOR
          SUBJECT : General Affairs                                                                                                                                  NOTE




                                                                                BOD


                                                                                                      ED
 4 Sales of assets which are not for trading purpose (market price)
          and excluding land
          -amount exceeding USD 50,000                                         A*1        -           -        -                -              -
          -amount not exceeding USD 50,000                                     A*2        -           -        -                -              -
          -amount not exceeding USD 12,500                                             A              -        -                -              -

          -amount not exceeding USD 2,500                                                             A        -                -              -
          -amount not exceeding USD 125                                                                      A                  -              -


 5 To sign in requisition for stationary or office supplies, forms                                                                           A


 6 To renovate office building (excluding capital expenditure)                                        A        -                -              -


 7 To ask for and declare kind, volume and place of gassoline                                         S        -                -              -
          which to be stored in NGO


 8 To purchase, to sell, to exchange, to mortgage, to be
          a mortgagor to rent or other activities connecting to land
          and building
             -amount exceeding USD 50,000                                      A*1        -           -        -                -              -
             -amount not exceeding USD 50,000                                  A*2        -           -        -                -              -

             -amount not exceeding USD 12,500                                          A              -        -                -              -          -Report to ED-CEH
                                                                                                                                                          monthly
 9 Insurance

          9.1 To set sum insured                                                                      A        -                -              -

          9.2 To provide accident information to insurance company                                           A                  -              -

          9.3 To ask / to agree / to cancel Claim                                                     A        -                -              -          -With CEH Finance
                                                                                                                                                          Division
10 To destroy documents                                                                                    A                    -              -


          A*1 Inform to BOD-CEH before starting operation                             A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                          VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                   COMMAND NO. 1/2009

  Date           November 01, 2009                            Date:     November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                          Page 22


                                                        Cambodia Eastern Hope-NGO
                                                              Approval Authority
                                                                                   AUTHORITY OF




                                                                                                        DEPARTMENT MGR.
                                                                                   PRESIDENT-CEH
ITEM NO




                                                                                                                          SECTION MGR.
                                                                                                                                         SUPERVISOR
          SUBJECT : General Affairs                                                                                                                              NOTE




                                                                             BOD


                                                                                                   ED
11 To deposit for land purchaseing / rent
             -amount exceeding USD 50,000                                   A*1        -           -        -                -              -
             -amount not exceeding USD 50,000 and Land value                A*2        -           -        -                -              -
             not over 25,000
             -amount not exceeding USD 12,500 and Land value                        A              -        -                -              -

             not over 6,500


12 To notice, to advertise through the prublic media
             -amount exceeding USD 2,500                                            A              -        -                -              -
             -amount not exceeding USD 2,500                                                       A        -                -              -
             -amount not exceeding USD 500                                                                A                  -              -


13 Public Relation
          13.1 Gift / souvenirs for each time
               -amount exceeding USD 50                                                            A        -                -              -
               -amount not exceeding USD 50                                                               A                  -              -

          13.2 Other public relations, for each time
               -amount exceeding USD 125                                                           A        -                -              -
               -amount not exceeding USD 125                                                              A                  -              -


14 Project research
          14.1 To approve project research                                                         A        -                -              -

          14.2 To hire out project research
               -amount exceeding USD 1,000                                                         A        -                -              -

               -amount not exceeding USD 1,000                                                            A                  -              -

          14.3 To approve cost of acquiring project information
               -amount exceeding USD 250                                                           A        -                -              -

               -amount not exceeding USD 250                                                              A                  -              -


          A*1 Inform to BOD-CEH before starting operation                          A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                       VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                COMMAND NO. 1/2009

  Date           November 01, 2009                          Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                           Page 23


                                                        Cambodia Eastern Hope-NGO
                                                                 Approval Authority
                                                                                    AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                    PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : General Affairs                                                                                                                               NOTE




                                                                              BOD


                                                                                                    ED
15 Lodging rent
          15.1 To rent lodgings for employee rotated by NGO's                                              A                  -              -
               regulation
          15.2 To sign rental contract                                                                     A                  -              -
          15.3 To deposit / To pay advanced rent of each lodgings rental
               contract
                -amount exceeding US 250                                                            A        -                -              -
                -amount not exceeding USD 250                                                              A                  -              -
                -amount not exceeding USD 75                                                                                A                -


16 To enter into contract or to sign contract / agreement
          that has been approved with the outsiders (excluding
          procurement and Land)
          16.1 Contract period less than 1 year, per contract
               -amount exceeding USD 2,500                                   A*2        -           -        -                -              -
               -amount not exceeding USD 2,500                                       A              -        -                -              -
               -amount not exceeding 2,500                                                          A        -                -              -
          16.2 Contract period over 1 year
               -amount exceeding USD 25,000                                  A*2        -           -        -                -              -
               -amount not exceeding USD 25,000                                      A              -        -                -              -


17 To allow visitor to visit NGO                                                                    A        -                -              -




          A*1 Inform to BOD-CEH before starting operation                           A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date          November 01, 2009                           Date:     November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                              Page 24


                                                       Cambodia Eastern Hope-NGO
                                                              Approval Authority
                                                                                    AUTHORITY OF




                                                                                                         DEPARTMENT MGR.
                                                                                    PRESIDENT-CEH
ITEM NO




                                                                                                                           SECTION MGR.
                                                                                                                                          SUPERVISOR
          SUBJECT : Procurement                                                                                                                                     NOTE




                                                                              BOD


                                                                                                    ED
 1 To purchase requisition per capital expenditure budget, for
          each time
               -amount exceeding USD 250                                                                   A                  -              -
               -amount not exceeding USD 250                                                                                A                -


 2 Direct purchase by each section (As procurment
          regulation)
          2.1 Purchasing Material / Services for each time
               -amount exceeding USD 2,500                                   A*2        -           -        -                -              -
               -amount not exceeding USD 2,500                                       A              -        -                -              -
               -amount not exceeding USD 500                                                        A        -                -              -
               -amount not exceeding USD 300                                                               A                  -              -
               -amount not exceeding USD 250                                                                                A                -


          2.2 To sign contract which has been approved for each
              time
              -amount exceeding USD 12,500                                           S              -        -                -              -
              -amount not exceeding USD 12,500                                                      S        -                -              -
              -amount not exceeding USD 1,250                                                              S                  -              -


 3 To receive assets / materials / services, for each time                                                                                              -follow procurement
                                                                                                                                                        procedure




          A*1 Inform to BOD-CEH before starting operation                           A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                        VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                 COMMAND NO. 1/2009

  Date           November 01, 2009                           Date:    November 01, 2009                                        Date                    November 01, 2009
                                                                                                                                                                             Page 25


                                                         Cambodia Eastern Hope-NGO
                                                                   Approval Authority
                                                                                      AUTHORITY OF




                                                                                                           DEPARTMENT MGR.
                                                                                      PRESIDENT-CEH
ITEM NO




                                                                                                                             SECTION MGR.
                                                                                                                                            SUPERVISOR
          SUBJECT : Law                                                                                                                                             NOTE




                                                                                BOD


                                                                                                      ED
 1 To appeal or not, to assess tax or accept to pay tax, to
          prosecute or not, to defend, to appeal, to appeal to the
          Supreme Court or to withdraw the case, to withdraw an appeal
          to the Supreme Court or to compromise
          1.1 Tax case
              -amount exceeding USD 50,000 per case                            A*1        -           -        -                -              -
              -amount not exceeding USD 50,000 per case                        A*2        -           -        -                -              -
              -amount not exceeding USD 12,500 per case                                A              -        -                -              -
              -amount not exceeding USD 5,000 per case                                                A        -                -              -
          1.2 Other case
               -amount exceeding USD 50,000                                    A*1        -           -        -                -              -
               -amount not exceeding USD 50,000                                A*2        -           -        -                -              -
               -amount not exceeding USD 12,500 per case                               A              -        -                -              -

               -amount not exceeding USD 5,000 per case                                               A        -                -              -

          1.3 Disputes with financial stake or criminal disputes               A*2        -           -        -                -              -




          A*1 Inform to BOD-CEH before starting operation                             A*2 Inform to MC-CEH before starting operation

  EFFECTIVE DATE Dec 01, 2009                                          VERIFIED BY                                               APPROVED BY

  Revision No.                                                                                                                   COMMAND NO. 1/2009

  Date           November 01, 2009                            Date:     November 01, 2009                                        Date                    November 01, 2009