Draft Accounting Manual 2012 CRP (ACNABIN)

Draft
1.0 INTRODUCTION
The Accounting Manual is an explicit description of the financial and accounting
function, related system and procedures of CRP. The manual introduces an
accounting system bringing together the best practices of practical accounts keeping
within the existing operating and control environment. This manual is the essence of
a sound financial management and effective accounting administration of CRP. The
intent of this manual is to provide written guidelines to all concerned with a view to
facilitate proper financial control on overall operational activities of the organization. It
is endeavoured that this manual will be great assistance in fulfilling the requirements
of the financial disciplines and bringing uniformity and cohesion in different areas of
the financial management. The purpose of this manual is to improve CRP’s financial
management system, basic financial and accounting requirements and to ensure
better degree of financial control, transparency and accountability in the day-to-day
CRP operations.
1.1 Brief description of CRP
Centre for the Rehabilitation of the Paralysed (CRP) is a voluntary humanitarian
organization established in Bangladesh in 1979. CRP has developed into an
internationally respected organisation. Since 1997 CRP is serving for the treatment,
rehabilitation and training of the paralysed people of Bangladesh. In addition to its
work providing rehabilitation services for disabled people, CRP's academic institute,
the Bangladesh Health Professions Institute (BHPI), has pioneered the training of
relevant health professionals in Bangladesh. CRP operates its operation through its
head office in Savar Dhaka and through its eight Centre offices situated in Dhaka,
Rajshahi, Chittagong, Sylhet (Moulavibazar/ Gobindapur), Barishal, Rangpur, and
Khulna (Jessore). Moreover Community Based Rehabilitation (CBR) projects operate
in 13 districts of the country. CRP is registered under NGO Affairs Bureau, Prime
Minister’s Secretariat; Registration # 206 dated 12 March 1986. The registration is
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renewed according to the requirements of the NGOAB. Last renewal date of the
registration is 12 March 2011
1.2 Reference to other Manuals of CRP
The management of CRP is desirous that the effective and efficient accounting and
internal control system will be implemented within the organization. This Accounting
Manual refers sections of the following Manuals:
• Personnel / Service Manual
• Procurement Manuals
• Operational Manual
• Vehicle Management Manual
• Day Care Manual
• Staff welfare Manual
• Canteen Manual
• CRP’s other Manuals
1.3 Purpose of the Manual
This manual is intended to serve the following purposes:
• Accumulate a summary of accounting and related procedures for reference
purposes; to ensure transparency, accountability and good governance in the
management of CRP activities and programs.
• Ventilate existing Financial Management systems and procedures to the
Management and other users to come.
• Establish accounting policies and procedures that will contribute to
preparation of effective, efficient, clear and transparent accounts.
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• Standardize and codify the accounting system, rules, procedures and forms
to be used for financial recording and reporting.
• Describe the systems and procedures that will direct the finance personnel
and help them to fulfill their accountability.
1.4 Objectives of the Manual
To maintain a uniform recording, reporting and financial control system a well-defined
Financial Manual is must. Therefore the objectives of this Financial Manual are:
• To have a uniform accounting and financial system, rules and procedures.
• To assist management with the necessary financial information required to
ensure efficient program monitoring and implementation.
• To achieve accurate and timely financial reporting to the management of CRP
as well as to the donors.
• To aid understanding and utilization of the accounting systems and
processing of accounting transactions.
• To develop consistency within the CRP systems in the application of
accounting system and procedure under approved Chart of Accounts.
1.5 Updating the Manual
It is emphasized that the accounting system of an organization reflects its operational
requirements. Therefore, it is imperative that this Manual be also updated/ modified
whenever changes are required. The Manual is documented in a loose-leaf binder to
facilitate replacement, addition and deletions. Changes to the manual shall be
notified by the Executive Director. All pages are dated to ensure accuracy.
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1.6 Process for updating the Manual
CRP has a Financial Manual. But the Finance Manual is to be revised to adopt the
changes that may occur globally and nationally whenever it requires to be updated.
The Manual is documented in a loose-leaf binder to facilitate replacement, addition
and deletions. Changes to the manual shall be notified by the Executive Director. All
pages are dated to ensure accuracy.
1.7 Commencement
This manual is effective from 01 January, 2013 and shall apply without exception to
all financial transactions undertaken in the name of CRP.
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2.0 ACCOUNTING PRINCIPLES AND POLICIES
2.1 Basis of Accounting
The Financial Statements of CRP is prepared on a going concern basis under the
historical cost convention using the accrual basis of accounting in accordance with
the International Accounting Standards (IASs) and International Financial Reporting
Standards (IFRS) as adopted in Bangladesh and in compliance with the applicable
laws and regulations of Bangladesh. However, sometimes project financial
statements are prepared in accordance with Donor guideline and NGOB Affairs
Bureau requirements.
2.2 Accounting Period
The Accounting Year of CRP and its all sub-centers are from July to June. Both
Annual Budget and Financial Statements are prepared according to the Accounting
year. But the project financial year vary according to the project agreement.
2.3 Recognition of Fixed Assets
Fixed assets refer to property, plant and equipment as mentioned in the Bangladesh
Account Standards 16 (BAS 16). CRP acquires fixed assets in following three
manners:
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• Purchased fixed assets
• Donated fixed assets
• Leasehold assets
a) Purchased Fixed Assets
When property, plant and equipment is purchased by NGO Forum, it is recognized as
fixed asset and capitalized if the following two conditions are satisfied:
• Minimum value for capitalization of an fixed asset shall be Taka 5,000
Purchase value of any asset less than Taka 5,000 shall be charged as
revenue expenditure,
• Expected useful life of the will be more than 1 year.
• Repairs and maintenance, which extend significantly the useful life of assets
or addition in existing assets, will also be considered as fixed assets.
b) Donated Fixed Assets
Donated or grant funded fixed assets such as building, furniture & fixtures or other
equipment are recognized as deferred income. Donated land is to be recognized at
fair value. At the close off of the projects the donated fixed will be adjusted in book
value with the organization’s asset.
c) Leasehold Assets
Property which is held by virtue of a lease agreement for a period is to be classified
as leasehold assets. It should be differentiated from the freehold assets. In case of
leasehold asset CRP will book it as assets at the lease value. The following formula
or equation is used to calculate depreciation for leasehold assets.
Annual Depreciation = [(Cost of Assets (i.e. lease value) - Scrap Value)/Estimated
Life of the Asset]
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2.4 Classification of Property, plant and equipment
Fixed Assets of CRP is classified as follows:
• Land and Land Development - Purchased and donated land.
• Leasehold property- Leasehold land, motor vehicles etc.
• Building and other Construction: Purchased building or full constructed
building on purchased land and Under construction facilities
• Furniture & fixtures - Chair, table, book-shelf, file cabinet, file rack, almirah,
decoration, partition, counter, sofa, door, etc.
• Electronics Equipment – Electrical Sub Station, fan, air-conditioned,
photocopier, generator, refrigerator, TV, Voltage Stabilizer etc.
• Medical Equipment – Medical Instruments, Operation Instruments, X-ray
Machine, ECG Machine etc.
• Machineries-
• Office Equipment- Books and Journals, Computer and Printer, Mobile
Telephone, PABX System, Intercom set, Camera, Photocopy Machine,
Printing Machine, Camera etc.
• Transport & Vehicle-
• Other Fixed Assets- Cookeries & Cutleries, Deep tube well, Sewing Machine,
Wall clock, Wheel chair, Water tank/Filter etc.
2.5 Depreciation policy
• Full year’s depreciation is charged on fixed assets at any point of time in the
year of acquisition.
• CRP depreciates all its fixed assets on Reducing balance method duly
considering the estimated useful life of such assets.
• Full year’s depreciation is computed on assets purchased during first half of
the year, while half year’s depreciation in computed on assets purchased
during the second half. Such depreciation is netted off with fixed assets
acquisition fund.
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• No depreciation is to be charged in the year of disposal or in the year of
writing off of any fixed assets.
2.6 Rate of Depreciation
CRP deprecates property, plant and equipment at following rates:
Name of Fixed Assets Depreciation rate
Land
Buildings
Vehicle
Furniture and Fixture
Office Equipment
Air Conditioner
Machinery
Medical Equipment, including Lift
Tools and Accessories
Other Equipment
Rickshaw Van
River Transport
Agriculture Equipment
Minifliature Equipment
Weaving Equipment
Reeling Shades
Minifliature Shades
Weaving Shades
Fish Pond
Bio-gas Plant
-
2%
25%
15%
20%
20%
25%
20%
25%
20%
25%
25%
20%
20%
20%
5%
5%
5%
25%
25%
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The depreciation method should be reviewed at least annually and, if the pattern of
consumption of benefits has changed, the depreciation method should be changed
prospectively as a change in estimate under IAS 8.
2.7 Inventory
The inventory of stores is valued at cost based on the physical count of all inventory
held at the year-end.
2.8 Income Recognition
There are three main sources of income of CRP.
• Grant income,
• Income from sale of services and
• Other income
a) Grant income
Government grants and Donation or grant from foreign agencies/individuals is to be
recognized as grant income as per BAS 20 only when there is a reasonable
assurance that both
• CRP will comply with the condition attaching to the grant; and
• The grant(s) will be received.
b) Income from sale of goods and rendering of services
Revenue from sales of goods such as medicine, food, metal or wooden materials etc.
and rendering of services can be recognized if the final outcome can be reliably
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estimated, economic benefits will flow to the seller, stages of completion at the
balance sheet date can be measured reliably and costs incurred or to be incurred, in
respect of the transaction measured reliably.
c) Other income
Other income of CRP comprises of income from bank interest, interest on investment
and other miscellaneous income. Other income is to be recognized when economic
benefits will flow to the enterprise and the amount of revenue can be measured
reliably.
2.9 Expenditure
Any payment or obligation for payment for a particular year shall be recognized as
expenditure in that year. Expenditure accrued or incurred but not paid shall also be
considered as expenditure in the year it was actually committed. Any bank interest
charged against loans received for acquisition of capital assets, construction of
building, facilities and major renovation of the CRP office and other center offices is
to be considered as capital expenditure.
2.10 Common cost recovery
Common cost of CRP comprises of finance and admin cost, utility expenses and
other overhead costs. Common cost is recovered from different centers on the basis
of the number of the staffs.
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2.11 Foreign currency gain and loss
Foreign currency gain and loss will be recognized and calculated according to
Bangladesh Accounting Standards 21. Monthly exchange rates will be obtained from
the Financial Times web site:
• http://www.bangladesh-bank.org/econdata/exchangerate.php or
• http://www. marketprices.ft.com/markets/currencies/ab.
2.12 Fund Account
General fund is an unrestricted fund of the organization. The surplus/deficit for the
year is presented as a part of ‘General Fund’ in the Balance Sheet.
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3.0 ORGANIZATION AND MANAGEMENT
3.1 Financial management structure of CRP
The Finance Department has Coordinator’s office in Savar Dhaka and Mirpur Dhaka
and other Center offices i.e. Rajshahi, Chittagonj, Sylhet (Moulavibazar/
Gobindapur), Barishal, Rangpur, and Khulna (Jessore). There are also other project
offices which operate independently under the direction of the Head of Finance &
Accounts Office but Center offices are completely independent of the project units
and operate under the direction of an Accounts Manager/ Accounts officer/
Accountant.
The organization structure of CRP’s financial management team is as follows:
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Executive Director

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3.2 Career Structure for Finance Professionals
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Head of Finance & Accounts
Sr. Accounts officer,
Savar
Sr. Accounts Officer,
Mirpur
Accounts officer
(A/c’s)
Accounts
officer (Fin)
Accountant Acct,
Assistant
Accounts officer
(A/c’s)
Other Center Offices
Accountant Acct,
Assistant
Accounts officer
(A/c’s)
Accountant Acct,
Assistant

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The Board of Trustee appoints all officials, experts and advisors. Finance personnel
of CRP will get the preference as per the policy of the career pack. The recruitment &
promotion of the officials is done based on the entire rules and regulation of the
Personnel/ Service Manual.
Grade Designatio
n &
Number of
Post
Required
Minimum
Qualificatio
n
Experience
/ Training
Maximum
Entry Age
Remarks
Grade - 4 Head of
Finance &
Accounts
(HoF) -1
MBA
( Accounting
or Finance)
or M.com
with CA Inter
/ CMA inter /
ACCA – P-II
passed
15 Years 45 An official will
be promoted to
Head of
Finance if
he/she has 3
years working
experience as
AA, 2 years
working
experience as
Accountant, 2
years working
experience as
AO & 5 years
working
experiences as
SAO.
Grade - 7 Sr.
Accounts
officer
(SAO) -2
MBA
( Accounting
or Finance)
or M.com
(Acct or
Fin)or B.com
with CA.CC/
7 years 40 An official will
be promoted to
SAO if he/she
has 3 years
working
experience as
AA, 2 years
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CMA.CC /
ACCA – P-II
passed
working
experience as
Accountant, 2
years working
experience as
AO.
Grade - 9 Accounts
officer (AO)
-1
M.com (Acct
or
Fin)/MBA( Ac
ct, or Fin)/
B.com with
CA.CC or
CMA CC or
ACCA – P-i
passed
5 years 35 An official will
be promoted to
AO if he/she
has 3 years
working
experience as
AA, 2 years
working
experience as
Accountant.
Grade -
10
Accountant
- 2
M.com ( Acct
or Fin.) /MBA
( Acct/ fin)
3 Years 35 An official will
be promoted to
Accountant if
he/she has 3
years working
experience as
AA.
Grade -
13
Accounts
Assistant
(AA) - 4
B.com/BBA As per the
requirement
of the post.
30 Direct Recruit
Retirement age of all officials would be 60 (sixty) years. A detail of retirement process
is described in the Personnel/ Service Manual.
3.3 Job descriptions
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Job description of Head of Finance & Accounts (HoF)
Responsible to : Executive Director
Supervisor of : Accounts Manager Mirpur/ Savar, Accounts officer.
Key Responsibilities: HoF as a chief of Finance will be responsible to ensure optimal
use of financial resources within the organization; in a transparent and accountable
manner consistent with systems and procedures, delivering quality results and
demonstrating value for money. Act as a Chief Financial Officer Responsible to
undertake all managerial and supervisory tasks related to overall financial
management to CRP finance, responsibilities include development of financial
policy ,Financial strategy , Planning & Management of the financial and assist fund
raising activities, budget & budgetary control, financial reporting to Donor, NGO
Bureau & Board , Compliance & risk management , Accounting treatment & records .
Ensure annual external audit; contribute to towards financial management capacity
development to staff, Act as secretary of provident fund & gratuity fund and act as a
member of senior management committee and providing technical support to the
Center offices and projects.
General Duties:
To ensure an effective Finance policy and procedure is in place, incorporating best
practices in financial management, in line with organizational policy and following
appropriate Bangladeshi legislation, promoting transparency and accountability within
the organization. Including, but not limited to:
• Developing and updating national financial manuals. Contributing to development
or revision of other organizational policies where there is an impact in financial
dealings.
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• Training finance and non-finance managers so that they can understand, explain
and implement the financial policy and procedures appropriately.
• Reviewing and updating respective sections of financial policies on a regular
basis to ensure a fit with the changing program, BOT and legal requirement. This
will also include improving the existing policies and procedures to adapt the best
possible practices in financial system.
• Ensuring that all required reports and returns are submitted to government
authorities (e.g. NGO Bureau, tax authority, Deputy Commissioner etc.)
• To Ensuring that all applicable taxation rules are followed during receipts and
payment from/to staff, Suppliers, consultants etc.
• To ensure consistent, transparent and realistic budgeting and management
accounting, enabling the optimal use of financial resources within projects and
program and supporting Management decision-making. Including, but not limited
to:
• Ensuring that simple and transparent budget preparation, revision and review
processes are in place and are also followed by the budget holders.
• Ensuring budgets are prepared and submitted to the respective recipients
(BOT/donor/partner) According to their requirements.
• To Ensuring that budgets are based on a realistic forecast of CRP’s program and
organizational Activities.
Ensuring that management and budget holders are receiving appropriate, creative
financial analysis periodically and other relevant financial information for good
financial management and financial Decision-making. To enable provision of an
effective and efficient financial accounting system for the organization, Including
enabling supportive cash and banking service to staff, suppliers, partners, donors
and others. Including but not limited to:
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• Ensuring that budget holders receive the Quarterly management accounts
according to the agreed Time Frame and convenient format and ensuring the optimal
utilization of available financial resources within the donor’s and financial periods,
including collecting and analyzing feedback on variances from budget holders.
• Enabling smooth payment to staff, suppliers and partners according to the agreed
deadline and
Comply with the relevant policies, control mechanism and taxation rules.
• Ensuring adequate and transparent financial record keeping and comprehensive
documentation.
• Prepare management and financial accounts for Management, donors and
government within the required deadline.
• Ensuring that there is a complete audit trail for each financial transaction.
• Ensuring that all CRP offices are following standard financial policies and
procedures
To enable efficient implementation of program activities
• Ensuring that the existing financial system and process are followed in every level
and in every Location during any financial transaction and take initiatives to
implement any agreed audit Recommendations.
• Creating a clear understanding across the organization about deadlines, contents,
templates, format and other requirement for all financial reporting.
• Ensuring that the financial record keeping and documentation support the
production of good quality financial reports.
• Ensuring complete documentation of all related papers for reporting as per financial
policies.
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• Ensuring that reports are submitted to the correct authority within timeframe, using
right Format/contents and appropriate responses are provided based on any
feedback received.
To enable our partner organizations to effectively manage their finances, by
providing high quality support to partners, timely and regular monitoring and needs
based Capacity building
• Ensuring that there are clear and relevant financial policies for dealing with
partner’s financial issues and that are kept unto date and assisting the transparent
selection of financially capable and accountable partner organizations for Smooth
program implementation.
• Ensuring that partners have good understanding on the financial policies and there
is a Consensus on the financial issues arising during agreement negotiation process.
• Ensuring that there is a proactive process to identify partner support and
development needs, Providing support for further improvement and mitigating any
audit issues so that partner can manage Their finances efficiently.
• Ensuring that partners are capable to prepare and manage their allocated budget in
a transparent way And also support them to ensure effective utilization of available
resources for good program Implementation and supporting colleagues to ensure
proactive and timely support and resource is provided to the whole Organization.
• Enabling a friendly collaborative working culture within the team, actively sharing
information and Knowledge to enable the team to ensure effective support to the
rest of the organization.
• Working with other members of the resource team to ensure effective payment to
staff, suppliers, Consultants etc. as well as full consideration of the legal side of
Financial Management.
• Communicating to the team a clear and exciting vision for the work of CRP and the
role of the Finance team in supporting the organization with financial resources and
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ensuring that each member of the team fully understands the outcomes that are
expected of them and that they are aware of the success criteria, which pertain to
their work
• Ensuring that work is planned and organized in a way which will meet the needs of
colleagues in the Most cost effective manner possible; ensuring that team members
are given appropriate workloads And are working efficiently
• Supporting team members to enable them to give of their best e.g. by encouraging
and praising good Performance, coaching, assisting staff to prevent or resolve
problems, providing resources, tools and Equipment
• Monitoring and reviewing performance of accounts staff and, in particular, holding
staff accountable for meeting the Success criteria and delivering any improvement
goals, which have been identified; giving corrective Feedback where required and
taking decisive action in the case of poor performance and ensuring that staff are
adequately trained and developed for their roles e.g. by analyzing staff training
Needs, organizing the delivery of training or coaching, coordinating the sharing of
experience
Carry out any other duties assigned by ED or any other person designated by
his/her.
Job description of Sr. Accounts Officer.
Responsible to : Head of Finance & Accounts
Supervisor of : Accounts officer, Accountant, Accounts Assistant.
Key Responsibilities : Responsible for overall CRP – Mirpur/ Savar finance, accounts,
budget, financial reporting, Yearly Draft CRP consolidate Accounts, Fund Flows and
Cash Flows Statement , Donor Report, NGOAB report , Draft Financial Guide lines ,
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Financial Analysis, Supervise and build the capacity of finance staff and Providing
technical support to PNGO & Overall responsible CRP – Mirpur/ Savar finance for
CRP Income generating activities.
General duties
• Supervise that the jobs of Accounts officer, Accounts Assistant are carried out
according to job descriptions.
• Preparing Statement of Needs for CRP related agencies, review
agreement/contract with donors; explain donors’ queries and attending
meeting/workshop.
• Preparing Draft briefing paper for CRP Trustee Board and Partners’ meeting.
• Preparing statement of accounts and reports of comprehensive and bilateral
programs and deliver to donors.
• Preparing documents, reports, accounts in relation to NGO Affairs Bureau,
CRP Property Trust, PFC , others Fund etc.
• Supervise and control bank account operations – mother account with
multinational banks, foreign currency with multinational banks, fixed deposit
receipts, and fund transfer to PNGO etc.
• Negotiate with supplier/contractor for ensuring purchase at competitive price.
• Checking/approving bills and payments to supplier/contractor/ service
provider.
• Checking, approving vouchers of all receipts and payments.
• Facilitating external auditors – assisting HoF/ ED in selection and
engagement of external auditors, settling audit queries, supply required
documents and information and review draft audit report.
• Document and preserve CRP MOU.
• Financial analysis for taking management decision.
• Review of CRP existing manuals/policies.
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• Fund management and providing guidance to the management in respect of
financial policy matters.
• Preparing Draft annual core budget (cash limit).
• Disburse funds to all PNGO and ensure optimum use of fund.
• Prepare budget and issue cost certificate (RF) for bulk purchase.
• Formulate plan, policies, and guidelines regarding smooth financial
management of programs.
• Attend Coordination Meeting, Senior Staff Meeting if required.
• Perform administrative authority over subordinate staff with regard to leave.
• Coordinate with all Sectors, Project Units, and Finance Units and play
supportive role at every circumstance for the better implementation of
projects.
• Supervise, monitor, and check variance of expenditures with budget. Prepare
budget variance with time elapsed report.
• Maintain chart of accounts and Tally program accounts software.
• Preparing statement of accounts and reports of comprehensive and bilateral
programs.
• Generate report on different Income/Expenditure, Receipts/Payments
Accounts for self-financing activities etc.
• Facilitating external auditors – settling audit queries, supply required
• Checking/approving bills and payments to supplier/contractor/ service
provider.
• Carry out any other duties assigned by HoF or any other person designated
by his/her.
Job description of Accounts Officer
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Responsible to : Sr. Accounts Officer
Supervisor of : Accountant, Accounts Assistant.
Key Responsibilities : Responsible for overall CRP finance, accounts, budget,
financial reporting, Fund Flows and Cash Flows Statement , Donor Report, NGOAB
report , Guide, Financial Analysis, Supervise and build the capacity of finance staff
and Providing technical support to PNGO & Overall responsible finance for CRP
Income generating activities.
General duties
- Supervise that the jobs of Accountant. Accounts Assistant is carried out
according to job descriptions.
- Preparing Statement of Needs for CRP related agencies, review
agreement/contract with donors; explain donors’ queries and attending
meeting/workshop.
- Preparing briefing paper for CRP Trustee Board and Partners’ meeting.
- Preparing statement of accounts and reports of comprehensive and bilateral
programs and deliver to donors.
- Preparing documents, reports, accounts in relation to NGO Affairs Bureau,
CRP Trust etc.
- Supervise and control bank account operations – mother account with
multinational banks, foreign currency with multinational banks, fixed deposit
receipts, and fund transfer to PNGO etc.
- Negotiate with supplier/contractor for ensuring purchase at competitive price.
- Checking/approving bills and payments to supplier/contractor/ service
provider.
- Checking, approving vouchers of all receipts and payments.
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- Facilitating external auditors – assisting HoF / HoA / ED in selection and
engagement of external auditors, settling audit queries, supply required
- Document and preserve CRP MOU.
- Financial analysis for taking management decision.
- Review of CRP existing manuals/policies.
- Fund management and providing guidance to the management in respect of
financial policy matters.
- Preparing annual core budget (cash limit) and distribution to BOT & staff with
the approval of the BOT.
- Disburse funds to all PNGO and ensure optimum use of fund.
- Prepare budget and issue cost certificate (RF) for bulk purchase.
- Formulate plan, policies, and guidelines regarding smooth financial
management of programs.
- Attend Coordination Meeting, Senior Staff Meeting and Management
Committee Meeting in absence of Head of Finance.
- Perform administrative authority over subordinate staff with regard
recommendation to leave.
- Coordinate with all Sectors, Project Units, and Finance Units and play
supportive roll at every circumstance for the better implementation of projects.
- Supervise, monitor, and check variance of expenditures with budget. Prepare
budget variance with time elapsed report.
- Maintain chart of accounts and Tally program accounts software.
- Preparing statement of accounts and reports of comprehensive and bilateral
programs.
- Generate report on different Income/Expenditure, Receipts/Payments
Accounts for self-financing activities etc.
- Facilitating external auditors – settling audit queries, supply required
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- Checking/approving bills and payments to supplier/contractor/ service
provider.
- Carry out any other duties assigned by HoF or any other person designated
by his/her.
Job description of Accountant
Responsible to : Accounts officer (Finance & Accounts).
Supervisor of : Accounts Assistants
Key Responsibilities : Responsible for FDR, PF, Gratuity, Credit Union Fund
Accounts, Budget, Salary payment and financial reporting.
General duties:
- Carry out checking of all batches in respect of Batch Total, Valid Currency,
Functional Date, Number of Entries, Reference Voucher Number, and
description etc after importing batches in Tally maintained by Project /
Program wise Accounts.
- Prepare monthly-consolidated financial statements for Donor and
consolidated BLT. Financial statement
- Forward monthly financial statements and report with data in the form of hard
and soft copy for external reporting.
- Prepare Financial Statements for each Project Accounts and send to
management for internal use as well as official record.
- Design reporting formats as required by donors with the use of tally software
for auto generating, Auto transaction Processing and Salary package.
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- Prepare Bilateral donor reports, PFC Report, Gratuity Report, General Fund &
Investment report and Staff Finance settlement bill.
- Prepare bilateral donor budget, Budget Variance report and NGOAB – FD-6 &
FD-4,FD-3,FD-2 etc.
- Formulate accounting entries and necessary guideline for PNGO Accounts
Offices with regard to bilateral project.
- Develop various forms, format, seal, register and voucher content for better
internal control and checking Bank, Cash & Journal Voucher before payment.
- Impart training to Accounts Personnel on accounting management and visit
PNGO /field offices to supervise internal control, providing guidance, sharing
learning and resolving trouble shooting matter in terms of accounting entries.
- Carry out any other duties assigned by the head of Finance or any other
person designated by his/her.
Job description of Accounts Assistant
Responsible to : Accounts officer / Accountant
Key Responsibilities : The Accounts Assistant ( Cash) shall be responsible directly
to the Accounts Officer (Finance & Accounts) or the person designated by him/her
and may be posted anywhere in the CRP working areas as required for execution of
his/her duties. However, for day to day supervision and effective management of
routine work, the Assistant Accountant shall liaise and interact with Accounts officer
(Finance & Accounts).
General duties:
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- Checking petty cash expenses, daily cash count sheet and petty cash make
Payment/ receipt and reimbursement ensured.
- Keeping voucher, documents and records properly and safely.
- Data entry in computerized accounting system and assisting the Accounts
officer in preparation of daily reports.
- Assisting in the preparation of payroll and disbursement of petty cash and
control cash.
- Preparation of cash vouchers with supporting and taking approval from
authorized person before recording.
- Sign cheque hand over to vendors in due time and revenue stamp attached
with bill / invoice to be ensured.
- Any other functions as may be assigned to him/her by the Accounts officer (F
&A) of his/her designate.
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4.0 DELEGATION OF AUTHORITY
All funds transfer will be approved by Valerie Taylor or Executive Director. Executive
Director/ Director/ Principal / Department Head/ Manager/ Sr. officers/ Centre In-
charge will exercise their delegated authority as followers:
4.1 Transaction Approval Authority Limit
CRP’s expenditure authorization is delegated to the management – Executive
Director/ Director/ Principal / Department Head/ Manager/ Sr. officers/ Centre In
charge.
Designation Amount (in Taka)
Sr.Admin officer/Department Head /Principal(BHPI) / Manager/
Centre incharge
1.00 -50,000.
Executive Director/ Valerie Taylor 50,001- 500,000
Board of Trustee ( BoT) 500,001 and above
Every bill will be signed and checked by Head of Finance or his/her delegated
authority:
• Manager - Administration, Finance, HR, Medical, Therapy, and Rehabilitation
Department.
• Centre In charge – CRP – Mirpur, Gobindapur/ Moulavibazar, Ganakbari,
Manikgonj, Khulna, Rajshahi, Barishal, Rangpur and Chittagong.
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All the projected expenditure of the center will be approved through administrative
chain from Head Quarters.
4.2 Cheque Signatory
Designation Amount (in Taka) Signatories
1. Mother account Any amount Chairman, TRP & Valerie A.
Taylor
2. Program Operation Any amount Chairman, TRP & Valerie A.
Taylor
3. CRP Running Cost Any amount Valerie A. Taylor and Executive
Director/ Chief of Administration
4. CRP Gonakbari
(running cost)
Any amount Valerie A. Taylor and Executive
5. CRP Gobindapur
(running cost)
6. BHPI Any amount Valerie A. Taylor and Executive
7.WMTS Any amount Valerie A. Taylor and Executive
8.IGA Any amount Valerie A. Taylor and Executive
9. Zakat Fund Any amount Valerie A. Taylor and Executive
10.Lilian Fonds Any amount Valerie A. Taylor and Executive
11.MJF Any amount Valerie A. Taylor and Executive
12. Other BLT / Centre
Account
Director/ Chief of Administration/
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Centre in charge / Centre account
personnel.
13. CRP – Mirpur
Program Operation
Any amount Chairman, TRP & Valerie A.
Taylor
14. CRP –
Mirpur( Running Cost)
5.0 FINANCIAL SYSTEM
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Financial system refers to the processes and procedures used by an organization’s
management to exercise financial control and accountability. These measures
include recording, verification and timely reporting of transactions that affect
revenues, expenditures, assets and liabilities.
CRP has established a well defined financial system where at every stage
segregation of duties and responsibilities are well defined to each and every
responsible person. An effective internal control system is also developed within the
organization which helps to achieve the financial control of the organization.
5.1 Accounting Cycle
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CRP
Accounting Cycle
(Computer Based Accounting System)
Import Data
in Tally System
Final Checking &
Correction
Post
Ledger
Prepare Trial
Balance for
Field/Global
Print Batch List.
Trans.Listing for
Field/Global
Backup
Final Data
Financial
Statement for
Field & Consol'td
Verify
Internal/
External
Audit
Users of
Financial
Statement
ENTER/INPUTINGDATAINTally
SYSTEM
CHECKING&CORRECTION
Savar
Mirpur
Barishal
Rangpur
Moulavibaz
ar
Gonakbari
Manikgonj
Rajshahi
Khulna
FIELDACCOUNTSOFFICES

Draft
5.2 Accounting Software
The computerized accounting system used by CRP is Tally - ERP for Windows
Corporate Series, distributed and supported by Best It Solutions Ltd. The software
consists of Accounts modules as well as Sales, Purchase, Store, Payroll and Store
Management modules. The software has the flexibility of customization. The
Software provides Income and Expenditure Statements, Balance Sheet and Cash
flow statement. Individual Software is required to for Fixed Assets management.
5.3 Chart of Accounts
Chart of accounts is a list of all accounts by categorization as well as by code
number under which the CRP and its all Centers’ transaction is recorded. The formal
classification of accounts such as assets, liabilities, revenue and expenditure are
given in the ‘chart of accounts’. The main purpose of this classification from the
control stand point is to guard against clerical mistakes in treating transactions that
appear to be borderline case. The Chart of Accounts of CRP is divided into
segments. A sample of Chart of Accounts is given in Annex - 1.
5.4 Maintenance of Chart of Accounts
Accounts Manager / Accounts officer shall maintain the Chart of Accounts.
Insertion/deletion of any code under the existing structure shall be his jurisdiction.
The Chart of Accounts has the flexibility to add new account code on need basis in
accordance with the basic structure. Head of Finance & Accounts can revise and
modify the Chart of Account.
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5.5 Recording system
The whole recording system comprises of two stages. First preliminary recording
which refers to voucher processing and permanent recording that is make permanent
entry posting in the software system.
5.6 Voucher processing
Voucher is the basic record for financial transaction. CRP maintains the following
vouchers with adequate and proper supporting:
• Cash Voucher,
• Bank Voucher and
• Journal vouchers
a) Cash Voucher
Cash Voucher is generated against any sort transaction related to cash receipt or
cash payment.
b) Bank Voucher
Bank Voucher is generated against any sort transaction related to cheque receipt or
cheque payment.
c) Journal vouchers (JV)
JV is prepared for non-cash transactions such as for expenditure provision, for
current account adjustment and for Inter-project transactions, and for other non-cash
transactions.
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5.7 Check list of bill / Invoice/ voucher
Every bill/invoice/ voucher should attach with the following documents.
Staff Salary Payment:
• Name of Staff and designation
• Employment letter and code number
• Posting Place (Location / Department)
• Date of Joining (for new staff)
• Terms of reference / Contract paper for contractual staff
• Name of Cost Center / Project
• Attendance register / sheet
• Affixation of revenue stamp (on direct payment)
• Acknowledgement of receiver
• Salary sheet approval from competent authority
• Budget Allocation
• Memo from authority ( if any action)
• PF Contribution deduct for PF member only
• Any other deductions (Income Tax, outstanding balance)
Materials purchase bill:
• Bill / Invoice / cash memo (should be prescribe form and number)
• Budget allocation (core / Bilateral project)
• Approved MRF (Materials requisition form) with date
• Quotations (sealed / Spot) as per procurement policy
• Comparative statement where done
• Resolution of purchase committee for bulk purchase
• Supply order issued to supplier
• Materials received note ( MRN)/ Challan with date
• Vat & Tax deducted as per Govt. Rules
• Bill / Invoice / cash memo approval from the authority
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• Affixation of revenue stamp (above Tk. 500)
• Account payee cheque to be issued (Except some special case)
Training bill:
• Participant list with signature
• Training duration of training courses
• Budget allocation
• Bill / Invoice as Food, accommodation, Trainers honorarium. TA of
Trainees, Materials dispatch, Training room rent OHP use rent etc.
• Training Schedule from respective authority
• Field Visit Bill
• Bill to be approved by the concerned authority
Fixed assets Purchase:
• At first Budget checking Core / BLT & RF Approval of Respective
authority
• Quotation invited (seal / spot) making a comparative statement supply
order given by Purchase Committee Chairman
• Earnest money (EM) deposit from the lowest bidder to the bank and
refunded EM after the satisfactory received the materials
• Identity Number of Fixed assets
• Fixed assets register kept date, Item of Fixed assets, Quantity Amount ID
Number Location Name of Donor Purchase from whom (Supplier name)
etc.
• Bill approved by the respective authority
• Storage by Store Keeper ( MRN / Challan Copy enclosed)
• VAT & Tax deduction (if applicable) & deposit to Bank.
Workshop / Meeting:
• Notice served by respective authority
• Time & date Location of Meeting specify
• Participant name of Designation
• Signature of Attendance Participant
• Materials supplies dispatch
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• Food / TA / Honorarium Bill / Invoice for meeting participant with signature
• Agenda of Meeting / Workshop etc.
Field Visit / Tour:
• Tour Diary must be attached
• Tour plan must be approved by authority
• TA DA bill written duration & name and designation
• Bill amount written mathematical & in word
• Bill / Invoice Approval by approving authority
• Particulars (Rickshaw / Boat / Bus / Train / Tempo / Microbus etc) details
• Enclosed by ticket (bus / train etc.) if any
• Accommodation bill / Food bill to be enclosed( if excess from his
entitlement)
Final Settlement: Retirement/Resign/Terminate:
• Clearance from Respective department / HRM Section
• Calculation of particular Format
• Name of Staff & Designation
• Posting Place
• Grade Step Basic
• Date of Joining of the Job
• Age of Service
• Particulars of Payment (All Payment)
• Particulars of Deduction- Excess Payment, Proportionate dues etc.
• Arrear due for self finance Project (Sale Proceeds)
• Look after notice pay / Development cost if applicable
• Excess leave avail
• Payment to be made by account payee cheque
• Bill approved by the competent authority
Partner Selection Criteria:
• Partners’ Willingness to work on paralyzed related issues & with CRP
• Has experience on advocacy / Lobby / motivational works
• Has experience on economic & social development, empowerment of the
disadvantaged women
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• Has experience on providing legal assistance to the victim
• Total Yearly Budget dealt
• Audit report exists.
• Has experience to work recognized donor and list of donors
• Geographical coverage
• Representation status
• Previous experiences
• Acceptance
Partner Selection Procedure:
• Partner’s list is submitted to Department head
• Department Head will be finalized potential partner for data collection
• Department Head will be formed at least 3 members team for data
collection & team member will be consolidated report to Department Head
based on partner information with necessary supporting documents.
• Department Head will be presented to Senior Management Committee
(SMC) for final selection & approval with proper justifications.
• SMC will be approved the final selection of partners
Service Contract Selection Procedure:
• Preparation of ToR
• Circulate among relevant organization / Individual
• Pre bid session
• Comparative statement, selection & approval with proper justifications
• Work order issue
• Report in due time and approved by Management
• Bill / Invoice
• Report Copy
• Biding documents
• Purchase requisition
5.8 Maintenance of Manual Register
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Register maintained for recording financial transactions is most important which are
treated as documentary evidence of financial transactions. The following manual
registers are to be maintained properly by the responsible delegated person:
• Movement Register
• Attendance Register
• Cheque Issuing Registers
• Log Book
5.9 General checklist
• Any financial transaction should not be recorded without supporting
(corroborative) documents.
• All bills and vouchers shall be kept chronologically
• All transactions should be approved by the authorized official before
recording.
• Transactions are to be recorded in the computer system on daily basis.
• Any mistake in transaction recording should be rectified immediately.
• Follow up of the outstanding matters.
• Keep vouchers, documents and records properly in a sequential manner
and safely.
• Only authorized person shall have access to those documents/ vouchers.
5.10 Preservation of Accounts Documents
Documents such as Vouchers/supporting/books etc are being preserved at least for
10 (Ten) years or for such periods as required by donors.
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6.0 CASH AND BANK MANAGEMENT
6.1 Cash Management
Cash should be handled by the cashier. Daily cash transaction should be closed at
4.00 p.m. (except for emergency) on all working days. Any cash receipt, small or
large, should be deposited to the bank on the same/next working day. Cash should
be kept in a strong locker. One / two key (s) of the locker will be kept by cashier and
the other should be kept by the Accounts Manager/authorized staff so that both the
personnel could open the locker.
Daily cash closing balance should be counted by the cashier and checked by
Accounts Manager/In-charges. The daily cash balance (closing) statement / sheet
and cash book should be counter signed by Accounts Manager / Accountant or the
staff in charge. There should be a surprise check of cash balance. Cash-in-Safe and
Cash-in-Transit should have adequate (fire, conflagration & burglary) insurance
coverage. A minimum and maximum level of cash balance is to be maintained in the
Head office/ Centre office, which are as follows:
Name of office Maximum
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1. CRP – Saver (Head office)
2. CRP- Mirpur (Center office)
3. CRP- Rajshahi (Center office)
4. CRP- Barishal (Center office)
5. CRP_ Rangpur (Center office)
6. CRP- Jessore (Center office)
7. CRP- Chittagong (Center office)
8. CRP- Moulavibazar (Center office)
9. CRP- Ganakbari (Center office)
10. CRP- Manikgonj (Center office)
100,000
100,000
50,000
50,000
50,000
50,000
60,000
60,000
50,000
20,000
For immediate action/repair etc due to emergency situation and if not already in cash
limit, Executive Director/ Centre in charge can spend up to Tk.20,000/- annually for
unforeseen expenses related to his/her project if he/she justify and to be followed by
approval of concerned Authority within 15 days.
All the cash/cheque receipt of the center will be deposited in the center account.
Acknowledgement should be issued on receiving cash /cheque/draft receipt. Cash
receipt from staff and third parties who pays cash/cheque/bank draft to
Project/Sector/Head Office i.e. refund of advance from staff/parties, sale proceeds,
local contributions against schemes etc should be received through a cash receipt
acknowledgement.
6.2 Petty Cash Management
Petty Cash fund is used to dispense immediate small expenses or to facilitate
disbursements that are too small and are uneconomical to process through the
normal procurement cycle. Department Head may delegate this financial authority to
subordinate as required and especially during leave/absence from station.
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Disbursement up to Tk 10,000/- from the petty cash shall be approved by Relevant
Head in CRP Savar / Centre Manager/ IGA Manager or his/her authorized
representative in his/her own area of jurisdiction.
6.3 Bank Management
All monies and funds of the Trust shall be kept deposited Bank accounts. Bank
account is to be opened with the approval of the Board and shall operate by the
Chairman of the Board and Ms. Varerie A. Taylor jointly. In the absence of the
Chairman his nominated trusty and in absence of Ms. Varerie A. Taylor any of the
other nominated Trustees shall sign. Bank account of the Trust shall not be operated
in violation of any decision of the Board. All bank accounts are to be operated by dual
signatures.
6.4 Cheque book maintenance
All the leaves of the cheque should be stamped by “Account Payee” seal before
using the cheque book. Cheque payment should be made by crossed cheque.
Payment exceeding Tk.10,000 (Ten thousand) shall be paid by Accounts Payee
Cheque. In case of any payment below Tk. 10,000 (Ten thousand) and withdrawal of
petty cash, any crossed cheque leaf can be converted into bearer cheque by
canceling the “Account Payee” seal with the signature on both cheque leaf and
counter folio. Incoming bearer cheque should be duly crossed by “Account Payee’’
before depositing to the bank. Un-used cheque book is to be kept in safe custody
and check signatories are not allowed to keep the cheque book with them. Basing on
the approved expenditure list maximum Tk. 1,00,000 (one lac) cheque can be signed
by the nominated employee in a day. However for monthly salary separate cheque
will be signed for each month and the amount of the cheque will be equal to actual
total salary.
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6.5 Bank Reconciliation Statement
Bank Reconciliation Statement is prepared at regular intervals that is on monthly
basis to reconcile the difference arising between the balance in the bank book and
that appearing in the bank statement at a particular date. This normally represents
cheques issued but not presented to the bank for encashment by the payee and
lodgments not yet credited by the bank.
Cheques not presented to the bank for encashment within six months from date of
issue becomes time barred by operation of law and these will have to be taken back
into the books. Lodgments not credited by the bank within a reasonable time will
have to be enquired to note whether any cheque has been dishonored. In such cases
necessary adjustments shall be made through a voucher reverting the original
entries.
Differences in the two balances may also occur due to debits or credits made by the
bank on various account, such as interest, other charges, remittances, etc. and these
have to be accordingly dealt with by means of vouchers for proper reflection in the
books of account.
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7.0 FUND MANAGEMENT
7.1 NGO Affairs Bureau (NGOAB) Approval
Implementation of a project depends on the Donors’ commitment and NGO Affairs
Bureau’s approval. After getting letter of intent from donor, FD-6 is prepared and
submitted to the NGO Affairs Bureau for approval. No foreign donation can be
received without NGOAB approval.
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7.2 Types of fund
CRP currently has the following types of fund:
Name of funds Source of fund
1. Prigramme/Project fund
2. General Fund
3. Facilities Development Fund
4. Staff welfare Fund
5. Endowment Fund
6. Gratuity Fund
7. Provident Fund
Core Donor/Bilateral Donors/ Local
Donor
CRP own sources
Miscellaneous Local Income
Staff contribution
Miscellaneous Local Income
CRP Contribution.
Staff and CRP contribution
7.3 Pre- financing of Projects
Ordinarily Prigramme/Project activities are not to be initiated in the absence of
funds as this entails fund diversion. However, in specific cases the Executive
Director may approve pre-financing of projects. The authorization limit shall
be as follows:
Executive Directors Upto Tk. 200,000
Board of Trustee Over Tk. 200,000
Head of Finance & Accounts always monitor pre-financing very closely to
keep it to a minimum so that there is no such situation of fund crisis.
7.4 Funds in Trust-Project Balance
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Funds received that are intended by Donors for project or specific purpose
are recorded under “Funds in Trust” until they have been expended for their
intended purpose. Expenditure in excess of funds received for projects or
specific purposes are recorded under “Other Assets”. Excess of expenditure
is written off in the event that management determines that such over
expenditure unlikely to be recovered by additional funding.
7.5 Cash flow projections
Ensuing timely availability of required fund for financing program activities is
one of the prime responsibilities of Finance Section. To do so the following
two cash flow projections are prepared:
• Annual Cash Flow
• Rolling six month projection
The “Annual Cash Flow “is part of the budget process. The “Rolling
Projection” is purely a fund management tool and is to be updated every
month. The format of the projection is given below:
Description Month Month Month Month Month
Balance brought forward
Income received through
Geneva
Income received locally
Expenditures
Balance carried
forward
7.6 Fund transfer to Centre Offices.
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CRP Centre Offices request fund from Head Office every/monthly fortnight.
These offices are required to have 7(seven) days fund requirement at all time.
Fund requirement is estimated in consultation with the head of finance / Chief
of Administration. A sample of Fund request form is given in the Annex -2
8.0 FIXED ASSETS MANAGEMENT
Relevant provisions of Procurement and Store Manual are being followed while
purchasing the fixed assets. All purchased fixed assets except land and building are
received at the store situated at different Centers. As per requisition these are issued
to different departments. CRP insures fixed assets against theft, pilferage or possible
loss due to accident, fire or natural calamities. A computerized fixed assets register
shall be used. The following minimal information shall be maintained for each fixed
asset item:
• Date of purchase with reference to voucher number
• Name of item purchased
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• Quantity purchased
• Cost of item purchased
• Location of the item
• Depreciation charged
• Identification no.
Physical verification of fixed assets is to be done at the end of each year. But if it
requires physical verification of fixed assets it can be done on need basis. For
disposal of fixed assets, CRP shall follow donor’s guidelines, if any. In the absence
such guidelines, CRP shall prepare a list of disposable assets with cost and written
down value for placement to the Executive Director for approval.
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9.0 INVESTMENT MANAGEMENT
CRP invests its fund balances in different investment screams as per the guideline of
the Finance and Investment Policy.
10.0 INVENTORY CONTROL
Inventories are kept at Stock and Stores. A Stock and Store Register is maintained
by a responsible official to record the movement of the Stock and Store items in the
ERP system. The materials held in the store should be:
 Inaccessible to anyone other than stores personnel
 Stored in an orderly manner
 Issued only on properly approved requisition.
Inventories are received in store from the Procurement Department. Procurement
and store management of CRP has been elaborated in the Procurement and Store
Manual. Average method is used to record the issue of inventory. The responsible
store officer is responsible for physical count of inventory in a half yearly basis. Any
discrepancies between stores record and physical count is promptly investigated
particularly with reference to continued differences in the same items and differences
of substantial nature. Any write-off of stores, whether due to obsolescence, damp or
pilferage must have the sanction of the Executive Director.
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11.0 ADVANCE MANAGEMENT
11.1 Type of Advances
i) Personal Salary Advance
The Accounts Office/Section is not eligible to allow personal/salary advance to
any staff, unless the advance is approved by Executive Director.
ii) Programme Advance
Program (work) advances are provided for travel and per diem expenses and for
small procurement and works/ schemes. The reason of providing program
advances is to execute the job in time. Program advance should be requested in
advance request form. Executive Director/ Centre Manager/ Chief of Admin/
Head of Finance & accounts/ Principal approve the program advance on the
recommendation of the Department/Project Head. New advance should not be
provided if there is old unsettled advance; if it is absolutely necessary to provide
advance, reason should be mentioned in the Advance Request Form; in such
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case advance should be approved certain condition only i.e. only advance should
be settled within 7 days.
iii) Other Advance
For urgent procurement of bilateral/partnership project/IGA, Petty Cash
disbursement /advance may be made up to Tk 50,000/-to Manager/Senior officer
subject to settlement of advance within fifteen days of procurement.
11.2 Advance Settlement
Program advance should be settled within 15 days but compulsorily before end of
month. If advance is not adjusted within the month, reasons should be stated clearly
and that should be approved by competent authority. The balance of unsettled
advance should be refunded and deposited to the Accounts Office. Unsettled
advance should not be used by the employees for his personal purposes. If the
employee has left the service without settlement of advance, then advance should be
settled from his Provided Fund deposit or any other payable balance. If an advance
is fully or partly refunded, an explanation for non-utilization is to be given
countersigned by the approving authority.
12.0 LIABILITIES
12.1 GRATUITY
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CRP makes necessary provision for Gratuity in the accounts at the end of each year
as per Personnel / Service Manual
12.2 PROVIDENT FUND
CRP makes provision for its liability on account of contribution to employee’s
provident fund on a monthly basis at the time of disbursement of monthly salary.
After disbursement of salary, employee’s contribution deducted from their salary and
CRP contribution to the Provident Fund is transferred to the nominated Staff
Provident Fund Account. Amount so deducted and CRP contribution not transferred
to the Employee’s Provident Fund Account is reflected in the Financial Statement as
liability of CRP.
12.3 ASSETS REPLACEMENT FUND
Unless stipulated otherwise in Donor agreements sales proceeds from the disposal
of vehicles are set aside in an Assets Replacement fund for the purpose of replacing
the existing fleet.
12.4 STAFF WELFARE / INSURANCE FUND
This fund is created to provide a self-financing mechanism for the compensation to
staff in respect of accidents or medical emergencies.
12.5 ENDOWMENT FUND
Upon the local NGO of CRP, a Endowment Fund is created against liabilities incurred
by CRP in order to ensure that these liabilities can be financed from CRP resources.
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12.6 STAFF SECURITY DEPOSIT FUND
In accordance with CRP Employment Policy, staff charged with responsibility for
handling project funds lodges a security deposit with CRP. This fund is available for
compensation to CRP in the event of misappropriation by staff.
12.7 STAFF TRAINING FUND
The fund is created to finance future staff training. The accumulated fund to date
represent contributions received from staff who contributed 10% to 20% of the gross
salary for the period during which they undertake an overseas training course
financed by CRP.
12.8 LOCAL FUND RAISING
This fund is created from CRP local fund raising effort and was primarily generated
from the proceeds of raffle draw tickets, commissions, sponsor work , from suppliers
and other receipts. This fund is set aside for the generation of additional project
income in near future years.
12.9 RESERVE FUND
This Fund is generating through surplus/own contribution for creating financial
strength to overcome any vulnerable situation in coming future.
12.10 Liabilities for expenses
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Necessary provision is maintained for the expenses payable to different parties and
recorded as current liabilities. Un-paid liabilities are monitored on a regular basis and
paid and adjusted accordingly.
13.0 LEASE PURCHASE DEDUCTIONS
CRP provides motor-cycles / bicycles/ Auto Rickshaw/ Wheel barrow etc. to staff/
Patients on lease/purchase terms. The “Purchase/ Recoverable” amount is to be
shown in the receivable accounts as to control the individual staff/ Patients balance
amount and stock. The following accounting entries are made to capture the above
transactions:
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i) On purchase
DR. Debtors Motor/Bi Cycle/ Wheel Barrow Store Account.
CR Cash at bank
ii) On signing of lease agreement
DR. Debtors - Lease Advance Recoverable – Motorcycle/Bicycle/ Wheel
Barrow
CR. Debtors - Motor/Bicycle Store Account.
iii) On re-payment of lease installment
DR. Cash at bank
CR. Debtors - Lease advance repayment - Motor/Bi cycle/ Wheel Barrow.
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14.0 DIRECT INPUT
Direct inputs are sold for cash; credit sale is discouraged except in special
circumstances with the approval of the Executive Director. Additional direct inputs of
the same type should not be given to an organizer without settling previous
outstanding. All money receipt books are to be pre-numbered. Adequate control is to
be ensured for safe custody and to prevent misuse of Money Receipts. A staff should
not hold more than Tk.200,000 (Two Lac) against direct inputs. Sale proceeds of
direct inputs should be remitted by Centre office to Savar office at least once a
month. Sr. Accounts officer/ Accounts officer should ensure the Direct Inputs balance
is in agreement with Store balance every month. Accounting of direct inputs
(recoverable) is stated below.
i) On purchase
DR. Recoverable - expenses (by Centre)
CR. Cash/Bank/ sales
ii) On sale
DR. Cash/Bank
CR. Recoverable - receipts (by Centre)
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ii) At the beginning of year, unsold stock of direct inputs is to be accounted for as
follows:
DR. Recoverable - expense (by Centre )
CR. Opening Stock - (Unit Office & Store)
15.0 BILATERAL COST RECOVERY
When a bilateral program uses the resources of core program, the bilateral program
(user) is charged for the services and the core program shows a cost recovery
(income). Accounting for bilateral cost recovery is as follows:
i)On payment by core program
DR. Advance - for advance payment by core program
CR. Cash/Bank
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DR. Expenses - for advance adjustment by core program
CR. Advance
DR. Expenses - for charging cost recovery in bilateral program
CR. Cost Recovery
DR. Bank - for crediting cost recovery in core program
CR. Expenses
CR. Cost Recovery
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16.0 PAYROLL MANAGEMENT
Sr. Accounts officer/ Accounts officer /Accountant must verify the appointment
letter/contract/ special order/authorization and individual increment letter along with
accepted joining letter before making any payment in respect of payroll/salary.
He/she checks the followings:
• Amount stated in the letter (for transfer) to the bank and the amount in the
salary statement is same before sending the transfer letter to the bank.
• All the deductions have duly been deducted in the salary statements such as
income tax leave without pay, lease purchase.
• Amount so deducted against income tax is duly deposited to the Treasury.
• Income tax deduction account balance should be zero at the year end.
• Balance deducted against Provident Fund and SWF has been duly reconciled
with the balance as per account
• Bank account number of respective staff/department before making any
payment of payroll/salary or wages.
16.1 Salary Payment
Sr. Accounts officer/Accounts officer / Accountant should check the detail of salary
(pay package) as stated in the appointment letter/contract/special order and yearly
increment letter before making the first salary for the year and as and when required
for the accurate payment of salary. Attendance/time recording is the evidence of staff
being present on duty. It is the means of recording presence of staff. This register
should be kept in the custody of the Project/Unit/ Department/Section Head. No
employees should initial the attendance register on behalf of any other persons. The
pro-forma of attendance/time register is given in Annex- 3
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16.2 Maintenance of Salary register
• There should be a register comprising of date & month-wise
printed/prescribed sheets: - insisting of 2 (two) sheets for one working day i.e.
i. Morning in ii. Day End Departure.
• This will be maintained under the supervision of HR Director/ Centre Manager
or his authorized persons.
• HR Director/ Centre Manager or his authorized person will check and sign this
register daily just half an hour later from the starting of office time
• If one staff comes half an hour late without satisfactory reason for consecutive
two days and for three days, then his earned leave of half one day will be
debited respectively and for more than three consecutive days, one day will
be more debited for every half an hour (daily) late.
• If there is no balance, salary of the day (s) as stated above will be deducted
from the salary of the following month.
• All staffs/employees will put their initial and actual Arrival and Departure time
in the space provided in the sheet (register) on every working day. In case of
Centre Offices, the same will be applied and in case of sub-offices, Admin
officer and the respective centre Manager will put their initials and time
(arrival and departure) for attending sub-offices.
16.3 Deduction against salary
The Accounts Manager/Accounts officer /Accountant must check and ensure that the
following deductions have duly been made from salary during the time of preparing
the salary sheet.
i) Income Tax deduction
• Individual tax is computed based on the current Fiscal Policy of the Govt.
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• Total tax against salary income should be deducted as per Income Tax Law.
• An Income Tax Register is to be maintained in order to record total deduction,
deposits to the bank and un-deposited balance.
ii) Provident Fund Deduction
• Check with individual basic salary.
• Check the deducted amount of salary sheet with the amount stated in PF
statement.
• For Provident Fund loan realization as above.
iii) Lease Purchase
• Determine the installment amount from the agreement.
• Ensure the accuracy of such deduction and check the amount so deducted
with the list/statement amount; outstanding amount of Lease Purchase
(M/Cycle, Rain Coat etc) should be prepared on monthly basis.
iv) Leave without pay
• Before preparing the salary statement ensure & check whether there is any
letter regarding leave without pay from any Executive Director.
• Deduct the amount as mentioned in the letter.
• Check that the amount so deducted is in agreement with the letter.
• Check the correctness of the calculation.
17.0 PROCESS OF BILL PAYMENTS
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Bills are received by AOs from operational/implementing units and payment made
after obtaining payment approval of appropriate authority. Because of the large
number of locations and multi-projects/programs, it is the responsibility of the person
submitting the bill/invoice to indicate the office, the project/program, and the budget
line item on all bills sent to the AOs. Persons giving administrative approval on the
bill are to ensure that this has been done correctly. AOs are authorized to refuse bills/
invoices which do not show the office/Project/ budget line. AO assigns the voucher
number as per Chart of Accounts prior to data entry.
18.0 PAYMENT
• A payment voucher is to be prepared based on the adequate/corroborative
supporting documents which are to be approved before making any payment.
• Necessary deduction should be made during the time of making payment as
required by the Income Tax Rules (tax deduction at source).
• During the time of making payment revenue stamp is to be affixed where
necessary as required by the Government notification.
• “PAID” stamp with date should be used in all payment
vouchers/memorandum and supporting bills/invoices after making payment.
• It is necessary to up-date the transaction recording (payment/ receipt) in the
books daily.
• If payment is Tk.10,000 (Ten Thousand) or more then that should be made
through “ Account Payee “ Cheque (except for petty cash and advance to
staff for official expenses).
• In case of Bi-lateral Project, name of bilateral Project to be stamped in each
voucher for that Project.
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19.0 REVENUE STAMP FIXING
Revenue stamp is to be affixed with the voucher supporting documents as per the
Stamp Act. Cost of stamp will be borne by the receiving party. Fixing of revenue
stamp is applicable for staff salary payment. Accounts personnel at central and
regional offices should follow the rule of fixing revenue stamp with due importance.
20.0 DEDUCTION OF TAX AND VAT
On payment of bill Tax and VAT is to be deducted at source where applicable. It is
the duty of accounts personnel to realize tax and VAT on behalf of government as
per present income tax ordinance and deposit the same to a govt. treasury within a
shortest possible time not exceeding one week. Accounts personnel at Central and
Regional/ Project offices are to strictly follow the existing Tax and VAT Law and
Rules.
21.0 RETURN SUBMISSION AND TAX ASSESSMENT
CRP is a non-profit organization it submits tax return to the Deputy Commissioner of
Taxes for the Tax assessment as per the Income Tax Ordinance 1984 and Income
Tax Rule 1984.
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22.0 COST CENTERS, BUDGET & BUDGETARY CONTROL
22.1 Cost Centers
CRP has the following services centers which are to operate on full/partial cost
recovery basis as determined by management.
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• Training Centre,
• Workshop and
• Canteen
Each center will operate as a separate cost center reflecting its own income,
expenditure, annual budget and investment.
Fixed Expenses of these services centers are ascertained at the beginning of the
year and recovery rates determined on estimated use of the facilities. Variable
expenses are charged directly on use of the services with a mark-up. Categorization
of expense heads – between fixed and variable – for these centers are as follows:
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22.2 Budgetary Control System
Budget reflects the “Plan of Operation” and/or physical activities to be undertaken
during the year. Budgetary control is a system of planning and controlling cost which
starts with the establishment of budgeted goals of activities to be carried out in order
to achieve the Organization objectives and regular comparison between budget and
actual results/costs, analysis of variances and corrective measures.
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Fixed/Variable Training Workshop Canteen
Fixed
Payroll cost
Personnel support cost
Transport
Training Materials
Welding gas
Tools
Linen & Crockery
Others
Variable
Food expenses
Spare parts
Others
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22.3 Objectives of Budgetary Control System
From the functional point of view, a system of Budgetary Control serves the purpose
of Planning, Co-ordination and Control. The objectives of the System are as detailed
below:
• Combining the ideas of all level of management in the preparation of different
functional budget,
• Co-ordinate all the activities of each cost center,
• Assist in the centralization of control and responsibilities,
• Planning and controlling income and expenditure to determine Organization
need,
• Acting as a guide for management decision,
• Provide a yardstick against which actual results are compared,
• A tool pointing out the areas where management action is required.
22.4 Budget preparation process
All AOs annualized payroll, support and transport cost up to March of current
accounting year. Total requirement for the next year is determined by adding
additional requirement or deleting amount not required. The reason for additional
requirement is furnished in the statement. After careful scrutiny of total requirements
of AOs with reference to explanations given, Budgeted Core Income and Expenditure
is prepared. The balance between projected income and projected payroll, support
and logistic cost is kept for program activities, which is matched with the annual plan
of operation. CRP budget processing involves following two steps:
i) Expressing in monetary terms the results of plans anticipated in future period.
ii) Comparing actual results with the program estimates. Any significant differences
point to the need for corrective action. In short, the budget becomes a standard for
appraising operating results.
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CRP annual budget is prepared considering the following three factors:
• Funding Source - Core, Bilateral Donor
• Activity - Comprehensive & Bilateral Project.
• Responsibility - Department Head/ Centre Manager.
22.5 Types of budget
CRP has the following budgets:
• Cash budget: Core and Bilateral Project.
• Detailed working budget: Core and Bilateral projects.
• Summary consolidated fund and expense budget.
The above budgets are revised if deemed necessary.
The “Cash Budget “reflects the financial estimates agreed to with the Donor.
“Detailed Working Budget” is prepared for all budget centers to substantiate the
“Cash Budget “. For Project Units this means having Thana-wise budgets.
Coordination Units and Bilateral Projects prepare budget showing activity and/or
location. The “Summary Consolidated Budget “shows
Thana/Project/Sector/ Department/ Centre wise.
22.6 Determination and Control of Budget Limits
Budget limit for bilateral projects are determined by the project agreement with the
donor. The agreement also specifies whether funds are re-allocable within line items
and the percentage amount. Utmost care is to be taken to ensure no excess
expenditure.
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Budget limit for core program can be exceeded up to 10%. Re-allocations between
line-items are allowed up to 15%. These limits can be exceeded only with the
approval of Executive Director, CRP.
For proper monitoring, netting-off of recoveries (significant amount) against expenses
is not made and both figures are shown in the budget (Gross amount).
22.7 Project Income and Cost Recovery
In addition to external Donor Funds, some projects of CRP earn income e.g.
Rajshahi Centre. Since these incomes are related to the activity of the Centre, the
estimated income (along with related expenses) is to be shown in the budget of the
Unit.
When one budget centre (say a bilateral program) uses the resources of another
budget centre (say core program), the bilateral program (user) is charged for the
services and the core program shows a cost recovery (income). If this can be
estimated in advance, budget allocation is to be made in both the budget centers -
expenses budget for bilateral program and cost recovery (income) budget in core
program. If the core program makes a cost recovery which was not budgeted, then
for budget reporting purposes such recovery is to be shown as a non-budgeted
recovery.
22.8 Budget Preparation Time Frame:
April. 30 - Framing of payroll, support and transport cost for next year.
June. 15 - Submission of plan of operation of core and bilateral program.
June. 15 - Preparation of operational and activity budget.
The above budget may be revised on emergency situation only.
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22.9 Budget Reporting
Budget variance report are prepared by Accounts Department and sent to
implementers. This report contains all budget line items. A Budget Variance reports is
also prepared monthly following levels of management
Level Responsibility
Implementation/Supervisor Manager/ Department Head
Top Management Executive Director/Director
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23.0 REPORTING
23.1 Users of reports
Users of Financial reports and frequency are as follows:
Name of users Frequency
(a) Internal users Monthly
(b) Valory Tailor Trust Quarterly
(c) NGO Affairs Bureau Annually
(d) Bilateral donors Per agreement
23.2 Internal report
Internal reports are primarily comparison against budgets and consist of the
following reports:
(a) Budget Variance with time elapsed report
(b) Performance Report
(c) Management Report
(d) Cost Efficiency Analysis Report
(e) Statement of Affairs for self-financing activities
23.3 Valory Tailor Trust
The reporting requirements of Valory Tailor Trust are as followes:
Financial Reports
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(a) Balance Sheet
(b) Income and Expenditure Statement
(c) Summary of Current Account
(d) Project Summary
(e) Matrix of Income by Funding Agency
(f) Project Report – Program Operation
(g) Project Report – Statement of Needs
(h) Explanatory Notes to the Accounts
Other Financial Reports
(a) Cash Flow Projection
(b) Bank Reconciliation’s
(c) Reconciliation of Current Account
23.4 NGO Affairs Bureau report
The NGO Bureau requires the following reports:
(a) Financial Statements – Balance Sheet, Income and Expenditure
Account and Receipts and Payments Account
(b) Donor fund utilization (against approved budget) with reasons for
variance and unspent balance
23.5 Bilateral donors report
Bilateral donors stipulate their reporting requirements in their agreements with
which CRP is to comply. Mostly it is reporting of fund utilization against
budget amounts.
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23.6 Signatories of the Financial Reports
The Annual Financial Statements are prepared on accrual basis in accordance with
IFRS (International Financial Reporting Standards) and IAS (International Accounting
Standards) as adopted in Bangladesh and it consists of:
Statement of Financial Position
Statement of Comprehensive Income
Receipts and Payments Statement in place of Cash Flow Statement, and
Notes to the Financial Statements
The Annual Financial Statements are signed by the Chairman, Boad of Trustees,
Exeutive Director and Head of Finance and Accounts.
23.7 Signatories of the Center Accounts
Two of the following signatories’ signatures of each center are required in the center
accounts:
• Center in-charge/ Centre manager
• Administration/Human Resource/Accounts Officer
• Senior most Clinical Physiotherapy/ Clinical Occupational Therapy
• Prosthetic & Orthotics
The specific name of the above three officers of each center will be published
through office order. If suitable officer is not posted in a specific center then suitable
officer from the head quarters may be nominated temporarily.
23.8 Report submission
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The following dates are set for submission of reports:
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Name of Reports Submission date
Monthly closing by all Centre Accounts offices and sending
to Savar
Month end
Distribution of financial statements to Centre offices 12
th
Annual Reporti 15
th
Valory Tailor Trust reporting (UK) 31
st
March
NGO Bureau reporting 30
th
September
Deputy Commissioner of Taxes 15
th
September
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24.0 AUDITING
Accounts of the Trust shall be audited annually by the Chartered Accountants and
the repot and balance sheet of such audit shall be obtained within six months after
the end of every year of Accounting, for consideration of the Boardd and for taking
appropriate action thereon.
24.1 Internal Audit
Internal audit is conducted by the Internal Audit Department of CRP as per
CRP own internal audit guidelines. Internal Audit policies and procedures
have elaborated in Internal Audit Manual.
24.2 External Audit
CRP must have an external audit performed on an annual basis. The audit
must cover all activities of CRP during the financial year (July – June).
External auditors must be approved in writing by the CRP Board of Trustees.
A change in the audit firm, performing the external audit, must be approved in
writing by the CRP Board of Trustees. The auditor is required to submit the
report as per the Terms of References (ToR).
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24.3 Management Letter
External auditor is required to produce management letter, which will include
their observations of areas, which need improvement in the internal controls
and operations of CRP. The management letter should also include their
recommendations and the responses from CRP management. All matters
contained in the previous year’s management letter must have been attended
to in the following year and must not appear again in the next management
letter.
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ANNEXURES
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Annex - 1
Chart of Accounts
Segment serial Description Length
1
2
Balance Sheet
Income
Property & assets
Fixed Assets
Current Assets
Current Liabilities
Net Current Assets
Fund Account
Foreign Donation
GoB
Corporate Organization
Corporate Client
Windfall Client
Self financing
Student fees
Bank Interest
Zakat Fund
Bilateral Cost Recovery
Local donation/ Contribution
Others sources
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3
4
5
6
7
8
9
10
Expenditure
Cost/Center/Department
Region
Donor
Activity
Bank/Cash
Sundry Debtors and Staff
Creditors
Special Funds and Reserves
Personnel
Support
Logistic
Centre operation
Medical services
Therapy Services
Education program
Rehabilitation Support services
Self finance program
Human Resources dev
Seminar & workshop
Professional & Audit fees
Depreciation charges
Amortization
Annex-2
CRP
Fund Request for the month of ……………………….
To : Executive Director , Dhaka
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From : Centre Office…………………..
Please arrange to Transfer Fund to Meet centre expenses, as detailed below:
BREAKDOWN BUDGET RECEIVED BALANCE REQUEST
PROJECT :
Payroll
Support
Logistic
Others:
Training
Repairs
Fixed Assets
BILATERAL PROJECTS:
1.
2.
3.
TOTAL TK.
Less Bank Balance
NET AMOUNT
Kindly send Tk…………………by 15th …………2012 and Tk…………by 30th…………
2012
TT/DD should be in favour of CRP-Centre A/C. No…………………Sonali Bank
(Place…………..)
Sincerely yours
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Centre Manager
CC : Head of Finance & accounts
Chief of Administration
Annex-3
The pro-forma of attendance/time register is appended below:
For Example :
CRP
Name of Office :_____________
For the Month:_____________
MORNING IN
Date :01.04.2000
Sl.N
o
NAME OF STAFF TIME IN SIGNATURE REMARKS/CHECKE
D BY
1 Mr. X 7.55
2
3
DAY-END DEPURTURE
Date :01.04.2000
Sl.N
o
NAME OF STAFF TIME OUT SIGNATUR
E
REMARKS /
CHECKED BY
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1 Mr. X 5.00
2
3
Annex 4
BANK RECEIPT/PAYMENT VOUCHER
Serial No.: Pre
Numbered
PROJECT ____________________________________
VOUCHER
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NO :
SL
NO
DATE
CHEQUE
NO.
DESCRIPTION COST CODE DR. CR.
TOTAL
Prepared by…………………… Approved by…..........
Distribution :
Form-1 (White) used for Top sheet of Cash Receipt/Payment
voucher (one copy only)
Measurement
18.8 cm X 22.1
cm
Annex 5
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Centre for the Rehabilitation of the Paralysed
CASH RECEIPT/PAYMENT VOUCHER
Serial No:
PROJECT ____________________________________
DATE : VOUCHER NO :
SL NO DESCRIPTION COST CODE DR. CR.
TOTAL
Prepared by………………
Approved
by…………..
Received/Reimb.
By…
Distribution :
Form-2 (White) used for Top sheet of Cash Receipt/Payment voucher (one
copy only)
Measurement
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18.8 cm X 22.1 cm
Annex 6
Program ________________________________________
Office __________________________________________
MONEY RECEIPT
Name : ________________________________________________________
Ceceived : ________________________________________________________
For the
Purpose : ________________________________________________________
Rate : TK. : __________________________ Per _______________________
Quantity : ________________________________________________________
PARTICULAR
S :
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
Receiver : Name ____________________ Prepared by: Name ________________
Signature : _________________ Signature : _______________________
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Distribution :
First Copy – Attached with voucher.
Second
Copy
– Payees
acknowledgement.
Third Copy – Office copy.
Fourth
Copy
– Retained in Receipt
book.
Measurement : 21cm
X 14cm
Annex 7
TRANSFER ACCOUNT
Debit/Credit Note
Sl. No. :Pre Numbered Code : ______________ Date : ________
To : A/C Office ______________________________________
From : A/C Office ______________________________________
Please Debit/Credit the following in your books of Accounts
Date &
Ref.
(PR/PO/INV Description Amount
Vr. No. MBF No.) Taka
Total Taka
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Signature,
Transferring Office ______________________
Distribution:
First
Copy – The receiver.
Second
Copy – Voucher Copy.
Third
copy - File copy.
Measurement : 29.7cm X
21.1 cm
Annex
8
ADVANCE POSITION
Accounting Office : ______________________________
Project : ______________________________
Sl. No. :
Pre
Numbered
Date : _____________
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Name : ________________________________ TAKA
PARTICULARS
B.F. Balance
Received
Total in Hand
Delivered Voucher/Cash
Balance In Hand
Amount in words :
Receiver : ____________________ Paid by ____________________________
Distributi
on :
First
copy
- Attached with
voucher.
Second
copy - The receiver.
Third
copy - File copy.
Fourth
copy
- Retained in Advance
position book.
Measurement : 20.3 cm X
14.2 cm
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Annex 9
Serial # Pre Numbered
Journal Voucher
Project/Unit : ………………………………………
Batch No.
VR./Entry No.
Source CodeGL-JE
Date : …………………
Sl.
No.
Description Code
Amount
Debit Credit
1
2
3
4
5
6
7
8
9
11
TOTAL
Being
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Prepared ___________________ Approved ________________
Annex 10
CRP Accommodation / Room Used
Bill
Date :
Name
Address
Check In Check Out
Quant
y
Particulars Unit Rate
Amount
Total Taka
A/C Single Overnight (including
Breakfast)
A/C double Overnight (including
Breakfast)
Breakfast
Lunch
Dinner
Special Dinner
Coffee/tea
NWD Telephone charge (per
minute)
Internet Charge (per hour)
Soft Drinks
Landry
Sub Total
5% Service Charge on
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Total Taka
Sub Total
15% VAT of Total Taka
Grand Total TAKA
Signature of the boarder Comments
Rate
A/C Single Overnight (including
Breakfast) Tk.
A/C double Overnight (including
Breakfast) Tk.
Breakfast Tk.
Lunch Tk.
Dinner Tk.
Special Lunch Tk.
Special Dinner Tk.
Coffee/tea Tk. Submitted by
Annex 11
CRP Mirpur/Gobindapur/Savar / Rajshahi Centre
Boarder Register
SL #
Room
No.
Parmane
nt Present
Nationali
ty
Organizatio
n
Arrival Departure
Signat
ure of
the
Boarde
r
Remark
s
address address Date Time Date Time
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Annex 12
Page…..
…..of………
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Centre /Unit :…………………….
Daily Cash Receipt/Payment Sheet
DATE………
..
Serial No:
Sl.No
VOUCH
ER
PARTICULARS DR. CR. REMARKS
NO.
1 OPENING BALANCE
2
3
4
5
Cash Balance
Total
DENOMINATION :
NOTE NUMBER TOTAL
Cash in
hand :
1000 X
500 X
100 X a) Cash Balance as above…………….
50 X
b) Cash Receipt after bank hour for next
day
20 X
bank
deposit.
10 X
from Mr.
………………………….
5 X
from Mr.
………………………….
2 X
1 X
Coin Total Cash in Hand = Tk.
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Total …………………….
Counted by________________ Checked by _____________
Date : Date:
Annex 13
ADVANCE ADJUSTMENT BILL
Serial No:
Sl PARTICULARS PROJECT/SECTION TO BE
AMOUNT
A/C CODE
No CHARGES NO
1
2
3
4
5
6
7
8
9
10
TOTAL EXPENSES
Less, Advance received
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(dt……….
and Vr. # …………)
Amount Claimable
(refundable)
Taka in word :…………………………….
Submit by ____________ Checked by _________ Approved by ____________
Accounts Manager/ AO/
Acctt.
Measurement : 29.7 cm X 21.1 cm
Annex 14
INDENT FOR PETTY CASH
Accounting Office ………………………
Date ………………..
To : Executive Director/ COA/ HoF
From ……………….Accounts Manager/Accountant.
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Sub : Petty Cash
Petty Cash Floate allowable maximum limit xxx
Less, Petty Cash Balance today at ……………AM/PM xxx
Amount allowable to be drown >>>>>>>>>>>>> xxx
Could you please sign a checque amounting Tk……………..
(Taka…………………..
………………….) only in my favour for office petty expenses of all
…………………
…………..based Centre/ units office.
With best regards
Signature
Checked by
Approved
by
Accounts Manager/Accountant
ISSUED CHECK NO………………………………
DATE………………………..
Distribution
First copy attached with Bank voucher
Second Copy attached with Cash Voucher
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Third Copy- File Copy
Measurement : 18.8 cm X 22 cm
Annex 15
GUEST HOUSE / Gobindapur centre BILL
CASH MEMO
Serial No:
NAME :…………………………………………… Date :………………
ADDRESS :…………..………………………….
…………………………………………………….
PERIOD : …………….. TO …………….
PARTICULARS RATE QUANTITY / AMOUNT
NOS. / DAYS TAKA
A/C ROOM (SINGLE)
A/C ROOM (DOUBLE)
NON-A/C ROOM (SINGLE)
NON-A/C ROOM (DOUBLE)
BREAK FAST
LUNCH
DINNER
SPECIAL LUNCH/DINNER
TEA/COFFEE
OTHERS :
- Cold Drinks
- Special Snacks
- Laundry Service
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SUB TOTAL
Add Service Charge ……..%
GRAND
TOTAL
In word (Taka ………………...……………………………………………………….)
__________________
Signature of boarder
Manager/In-
charge
Annex
16
MONEY ADVANCE FORM
Centre Office ………………………
To : ………………………………………………
From …………………………………………….
Sub : Money advance for……………………………………..
Sl. Particulars Qty. Rate Total Amount Remarks
No.
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Total
A. Previous Balance B/F Tk._________________
B. Voucher Adjusted (Minus) Tk._________________
C. Voucher Submitted but not Adjusted (Minus) Tk._________________
D. Balance remaining in hand (A+B+C) Tk._________________
E. Request for New receipts / advance Tk._________________
F. Request for Total receipts / advance (D+E) Tk._________________
(In word)_____________________________________
___________ ___________ ____________ _________
Signature of Signature of Signature of Approved By
Requestor Supervisor HoF
Distribution
First copy - Voucher Copy
Second Copy - File Copy
Measurement : 29.7 cm X 21.1 cm
Annex-17
Measurement : 21cm
X 14cm
Inter Department Transaction
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Debit/Credit vouchers or Charge Bill
Sl. No. : Date : ________
To : Expenses Charged unit ______________
From : Services/ goods supplied unit ___________________
Please Debit/Credit the following in your books of Accounts
# of Rate
Description
Amount
Unit Taka Taka
Total Taka
In word :
Acknowledged By :
Name _____________
Address ___________
Signature, Approved by
Transferring Office ______________________
Distribution:
First
Copy - Social welfare
Second
Copy
– Charged
Department Copy
Third – Voucher Copy.
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copy
Forth
copy - File copy.
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Annex-18
Adjustment of Bill for Abroad Training/Meeting/Workshop
Name of Participant ________________________________ Unit __________________
Designation ________________________________
Locatio
n __________________
Purpose ________________________________
Organized by ________________________________
Venue ________________________________
Period ________________________________
Actual cost USD BDT
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1. Food _____________________
2. Accommodation _____________________
Deduct : Accommodation bear by Host Organization
3. Airfare _____________________
4. Bus/Train fare _____________________
5. Local Transport _____________________
6. Miscellaneous _____________________
_____________________
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_____________________
________________________________ __________________
Total cost ________________________________ __________________
Settlement of Advance :
Total Receipt ________________________________ __________________
Total Expenses ________________________________ __________________
Refundable/(Receivable) ________________________________ __________________
Submitted by : Checked by : Approved by :
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Annex 19
Date ……
To
The Manager,
Rajshahi Krishi Unnayan Bank,
Jadurani Branch,
Sub : Opening of STD Account in favour of CRP under the Account Title
:
TRP.
Dear Sir,
Please arrange to open a STD Account in favour of CRP under the Account Title :
CRP- Rajshahi Centre . We are also sending you herewith duly filled in account
opening Form and Signature Card.
The account will be operated jointly by any two of the following signatories on
condition that serial no. 1 is the main signatory while any other from among the other
two will be co-signatory for any amount of taka.
Name of Signatories Designation
Specimen
Signature
1.
2.
23 November 2005
105

Draft Accounting Manual 2012 CRP (ACNABIN)

Draft Accounting Manual 2012 CRP (ACNABIN)

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