Finance Operation Manual
Transcript of Finance Operation Manual
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P.
Finance Operation Manual W.e.f. 1st April, 2020 (18th Revision)
Document #: ASA/FOM/002/2020-21
Prepared by
Action for Social Advancement (ASA) “The Farmers House” Tulip Greens, Plan-C
Village: Mahabadia, Kolar Road,
Bhopal- 462040, Madhya Pradesh
Tel: 9109988784/85,
[email protected], www.asaindia.org
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P.
Index
Sr. # Description
Page
No. 1. Glossary 01
2. Preamble 03
3. Accountability Framework of ASA 03
4. Accounting System 05
5. Accounting Structure 05
6. Donor’s Fund 05
7. Voucher System 05
8. Cash Transactions 06
9. Advance to Staff 07
10. Bank Transaction 07
11. Bank A/c operation 08
12. Financial Powers 08
13. Proposal Based Approval 08
14. Procurement of Goods and Services 10
15. Staff Travel bill claim 12
16. Fixed Assets Register (FAR) 13
17. Audit 15
18. Tax Deducted at Source (TDS) 15
19. Financial Systems at the FCO/TO Level 16
20. Financial management system for community institutions promoted by ASA 18
21. Accounting of Community Contribution and Convergence 18
22. Policy on convergence, community contribution & credit linkages reporting in
the projects implemented by ASA
19
23. Donor’s Reporting 20
24. Investment Policy 20
25. General points 21
Note:
The word imparting masculine gender shall also include the feminine gender and vice versa,
wherever appropriate.
The word imparting masculine gender shall also include the feminine gender and vice versa,
wherever appropriate.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P.
List of Annexures
S. # Annexures Page #
1. Annexure-1: Tour/Activity Advance Requisition 22
2. Annexure-2: Cheque Issue Register 23
3. Annexure-3: Project Development Outline 24
4. Annexure-4: Approving Authority of PDO 25
5. Annexure-5: Purchase Processing Register 27
6. Annexure-6: Purchase Order 28
7. Annexure-7: Consultancy Hiring Agreement Form 29
8. Annexure-8: Stock Register 38
9. Annexure-9: Fixed Assets Register 39
10. Annexure-10: Petty Cash Maintenance Register 40
11. Annexure-11: Statement of Expenses 41
12. Annexure-12: Measurement Book-Other Works 42
13. Annexure-13: Measurement Book-Dug well 43
14. Annexure-14: Payment Sheet 44
15. Annexure-15: Certificate of Support from Panchayat 45
16. Annexure-16: Certificate of Support from Department 46
17. Annexure-17: Travel Claim Form 47
18. Annexure-18: Local Travel Claim Form 48
19. Annexure-19: Request for Payment 49
20. Annexure-20: Vehicle Hiring Requisition 50
21. Annexure-21: Vehicle Utilisation Certificate 51
22. Annexure-22: Vehicle Mobility Statement 52
23. Annexure-23: Cost Statement of Training 53
24. Annexure-24: GST Invoice Format 54
25. Annexure-25: Office Rent Allocation 55
26. Annexure-26: Office Rent Invoice 56
27. Annexure-27: Canteen Usage 57
28. Annexure-28: Declaration of Expenditure 58
29. Annexure-29: Receipt 59
30. Annexure-30: Financial Management for Community Institution 60
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 1
Glossary
a. Accounting System: A planned process for providing financial information that will be
useful to management.
b. Accrual System: Accounting method that records revenues when they are earned and
expenses when they are incurred.
c. Account: A record summarizing all the information pertaining to a single item in the
accounting equation.
d. Accountant: A person who trained to prepare and maintain financial records.
e. Assets: Things of value owned by a business. An asset may be a physical property such as
a building, or an object such as fixed deposit certificate, or it may be a right, such as the
right to use a patented process.
Current Assets: Are those assets that can be expected to turn into cash within a year
or less. Current assets include cash, marketable securities, amounts receivable and
inventory.
Fixed Assets: Cannot be quickly turned into cash without interfering with business
operations. Fixed assets include land, buildings, machinery, equipment, furniture and
long term investments.
Intangible Assets: Are items such as patents, copyrights, trademarks, licenses,
franchises and other kinds of rights or things of value to an organisation, which are not
physical objects. These assets may be the most important ones an organisation owns.
Often they do not appear on financial reports.
f. Auditing: The formal examination & reviewing and issuing formal endorsement of an
opinion on the reliability of accounting records by an independent auditor.
g. Auditor: People who examine the records that support the financial records of a business
to assure that Generally Accepted Accounting Principles (GAAP) are being followed.
h. Balance sheet: A financial statement that reports assets, liabilities etc. on a specific date.
i. Bank statement: A report of deposits, withdrawals and bank balances sent to a depositor
by a bank.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 2
j. Books of Accounts: All the accounts or categories into which business transactions are
classified and recorded.
k. Budget: A budget is a quantitative expression of a plan for a defined period of time. It
may include planned revenues, resource quantities, costs and expenses, assets, liabilities
and cash flows. It expresses strategic plans of organizations, activities or events in
measurable terms.
l. Cash basis: Method of accounting that records revenues when they are received and
expenses when they are paid.
m. Double Entry Accounting: Double entry accounting is a method of recording financial
transactions in which each transaction is entered in two or more accounts and involves
two-way, self balancing posting. Total debits must equal total credits.
n. GAAP: GAAP stands for Generally Accepted Accounting Principles which are
conventions, rules and procedures necessary to define accepted accounting practice at a
particular time.
o. Petty cash: An amount of cash kept on hand and used for making small payments.
p. Stock record: A form used to show the kind of merchandise, quantity received, quantity
issued, and balance on hand.
q. Voucher: A set of procedures for controlling receipts & payments and income &
expenditure.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 3
Preamble
Action for Social Advancement (ASA), registered as Society and Trust aims at empowering
community based organizations through intensive capacity building interventions resulting in
improved livelihood of the rural poor. The organisation is head quartered at Bhopal in Madhya
Pradesh.
The Board of Trustees of the organisation hereby frames and adopts the following Finance
Operation Manual (FOM).
1. Accountability Framework of ASA
Being a multi stake organization, the organization is committed to each and every partner.
Following shall be the guiding indicators:
A. Towards beneficiary community: The organization has come into being to serve
the rural poor and they are the most prime factor. Community based organizations
are formed as beneficiary groups which may be standard or activity based. The steps
taken to ensure accountability towards community are as follows:
1. Gram Sabah/village conventions/SHG conventions at regular intervals to
appraise the works being done or proposed.
2. Communication and Training material distribution
3. Signage/Display boards detailing physical and financial information
4. Statutory & Internal audit of accounts of community organization
5. Social Audit
B. Towards financial contributors: The organization runs all its initiatives through
the grants/aids received through various sources. The donors are mainly national non
-governmental organization likes trusts/societies of repute, foreign charity
organizations and government departments. The funds received are project based and
expected to achieve project goals with the sum allocated. Following steps are taken
to ensure accountability towards them:
1. To all donor agencies
2. Timely submission of Physical& Financial progress reports
3. Certification/accreditation of management systems like ISO, other ratings etc.
4. Organizing field visits for donor representatives
5. Conducting assessment studies/impact assessment by the external consultants
to evaluate the project deliverables and overall impact on well being,
especially on incremental income of the beneficiaries.
6. Internal Audit of project accounts (In house as well as through external CA
firms)
C. Towards organizations: It is the foremost responsibility, felt necessary to run the
organization. The self promulgations are:
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 4
1. Annual General Body meeting: Members of organization meet once a year,
to discuss and decide the progress and future course of the organization
2. Board of Trustees meeting: It is conducted twice a year to review progress
and policies of the organization.
3. Finance Sub Committee meeting: It is conducted twice a year for giving
inputs on financial matters. The committee comprises of sector experts
selected from the board members.
4. Complaint redressal committee: Formed to attend objections/ grievance
raised against the organization/ staff. Meetings are need-based. Senior staffs
at the HO are the members and headed by the Director.
D. Towards general public and legal responsibility: The general public is apprised of
ASA’s works through various communications as part of organizational
responsibility and the organization is committed to the law and legislature of the
nation. The self promulgations are:
1. Website contains all relevant information and is updated regularly
2. Annual report available in hard copy as well as on website
3. Statutory audit and its publication in the annual report
4. Timely submission of returns and any other information to statutory authorities
like, Income Tax, Service Tax, FCRA Act 2010, Charity Commissioner, Right
to Information, any other required by any government agency.
E. Towards staff: Accountability towards staff is the prime concern of the
organization, since they are the work force to achieve the organizational vision. The
self promulgation are:
F.
1. Well settled Grievance Redressal mechanisms duly defined in the administrative
manual. This includes mechanism to deal with the issue of sexual harassment of
women employee.
2. Various staff welfare schemes such as medical and accidental insurance, leave
encashment benefit, gratuity, provident fund, staff performance incentive, etc.
3. Team review and capacity building meetings conducted quarterly at team
locations by the director and senior staff. 4. Staff retreat once in a year to reflect and review the progress and draw a road map
for the forth coming years.
5. Individual and Team award to recognize best performances
6. Process quality assurance of all ASA interventions to ensure quality
7. Well defined performance assessment mechanism duly mentioned in the
Administrative and HR manual.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 5
2. Accounting System
2.1. This section lays down the accounting systems to be followed by ASA.
2.2. The organization shall follow generally accepted accounting standards and practices
as issued by Institute of Chartered Accountants of India from time to time for
maintaining the books of accounts and institute appropriate internal controls (subject
to the accounting policies and systems laid down in this manual).
2.3. Accrual system of accounting shall be followed in ASA and for Foreign Contribution
cash basis of accounting will be followed.
2.4. The organization would maintain separate books of accounts for ASA Main Account
(including local fund received under different projects) and Foreign Contribution
Account. The bank accounts are to be maintained in nationalized or private banks
(Govt. Approved). Wherever the donors have asked for separate bank account the
same shall be opened in nationalized/private banks (Govt. approved) in the name of
ASA & project’s name. In case the donor is a foreign source the account is to be
maintained from ASA’s Foreign Contribution A/c with a separate Books of
Accounts.
3. Accounting Structure
Centralised accounting system is followed wherein all expenditures are accounted for at
the Head Office (HO) level. Commitment for expenditures as per authorization matrix can
be done at FCO/TO level but payment and booking of expenses will be done at HO.
4. Donor’s Fund
All Donors fund is received at the HO level. The financial reporting is also done from the
HO level. No other tiers are authorised to receive Donor’s fund and report directly to the
Donors except authorized by the Director.
5. Voucher System
5.1 There are three types of vouchers to be maintained viz; Cash voucher for cash
transaction, Bank voucher for bank transaction and Journal voucher for accounting
adjustments.
5.2 Voucher shall be prepared for each transaction and proper supporting (in original)
should be attached to it (such as invoice, challan, bills, purchase orders, note sheet
etc.). The original supporting should be defaced after payment by paid & cancelled
seal
5.3 Voucher should be serially numbered on a financial year basis and filed in sequential
order along with supporting on a monthly basis. Separate file should be maintained
for Cash, Bank and Journal vouchers, Project wise separate voucher file is to be
maintained for all the three types of voucher.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 6
5.4 All expenditure voucher/ bill/ invoice, whether cash or bank payment should
mention about the purpose of expenditure on the voucher/ bill/ invoice irrespective
of their amount. For expenditure of > Rs.1000/- a “Request for Payment”
(Annexure-24) should be attached with the bills, vouchers, etc. Without mentioning
of purpose of expenditure, the voucher/ bill/ invoice will be subject to rejection.
5.5 For all program expenditure, the beneficiary list must be attached as supporting of
the voucher. The above list should be drawn from the Mother Database maintained
by ASA.
5.6 Expenses related to meeting and training should be supported with the (i) member/
participant’s name, attendance and signature from the meeting register (ii)
Photograph with date of the meeting/ training. (iii) Meeting agenda/ training
schedule, (iv) Participants name, signature.
5.7 Expenses related to distribution of any material under the program activity should be
supported with (i) Request for Payment (Annexure-24) (ii) List of the beneficiary
with signature acknowledging the receipt of items/ benefits.
6. Cash Transactions
6.1 For recording of cash transactions, maintain a cash book/ ledger in a double entry
accounting system.
6.2 The Cash book/ ledger should be updated for all receipts and payments as and when
a transaction takes place.
6.3 The Cash ledger should be closed at the end of each day. The cash balance as per
cash ledger should be cross verified with physical cash in hand on a daily basis. It
has to be signed on daily basis by the Programme Director (PD)-Finance at the Head
office. No cash book is required to be maintained at FCO as centralized accounting
procedure is followed. FCO/ TO may be given advance for high value programme
expenditure. In such cases temporary cash book to be maintained at FCO/TO which
shall be signed by Project Co-Owner (PCO) or Project Owner (PO) as applicable
from the field Coordination Office (FCO). This is a must and will be verified in the
internal audit and surprise check by the competent authority.
6.4 The cash in hand limit should not exceed Rs.40,000/- (Rupees Forty Thousand only)
for each ASA Indian and FC Account at HO.
6.5 The cash should be kept in the safe custody within the office under the control of the
head of the accounts department of the respective offices. In case there is no
accountant in any office, in such case the head of the unit shall maintain the cash.
6.6 All payments should be made by cheque. However, cash payment may be made for
petty expenses for up to Rs.5000/-. Payments such as to labourers, staff for
programme expenses and tour advances and any other expenses of such nature
exceeding Rs.5000/- can be made in cash depending upon the circumstances and
urgency of the payment subject to the approval by the Sanctioning Authority at the
HO level.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 7
6.7 The payment to the Suppliers and Contractors shall be always made only by A/c
payee cheque or bank transfer.
6.8 Insurance cover worth INR.80000/- (Rupees eighty thousand only) for maintaining
Indian and FC cash in office cash locker (HO) and Rs.3,00,000/- for transit should be
taken. The PD-Finance shall ensure that insurance is taken and renewed on time.
7. Advance to Staff
7.1 Advances are given to staff for various purposes like official tour overseas or tour in
continuous stretch of more than ten days, programme expenses and sundry purchase,
etc. while giving advance, following factors are to be considered by the concerned
authority.
a. Approval for advance for travel and HO petty cash up to INR.20000/- lies with
the PD-Finance.
b. Approval of HO administration expenses up to INR.10000/- lies with the
Manager P&A.
c. Advance can be given only in exigencies on the basis of a requisition duly
filled up and signed by the claimant and approved by the concerned authority
as mentioned in the format given in Annexure-01-Tour/ Activity Advance
Requisition
d. No advance should be given if the previous advance has not been settled fully.
e. All programme and sundry purchase related advances should be settled within
fifteen days from the day of advance taken. In case of tour, the advance should
be settled within fifteen days after the completion of the tour. Failing to
comply with this rule may lead to adjustment against the salary.
f. Advance should be always settled by the person who has taken the advance not
by any other person. Advance is not transferable to other person.
8. Bank Transaction
8.1 For recording of bank transactions, organization should maintain a bank book. A
Cheque Issue Register shall be maintained as format given in Annexure-02- Cheque
Issue Register.
8.2 The bank book should be updated for all bank receipts and payments as and when a
transaction takes place.
8.3 Bank book should be reconciled with the bank statement on a daily basis at HO.
8.4 Cheque books should be kept in the safe custody of the Manager-Finance at HO.
8.5 Cancelled cheque should be defaced and pasted with the counterfoil of the cheque in
the Cheque Book Register.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 8
8.6 Any fresh cheque against a stale cheque should be issued only after obtaining
approval by the Director (HO)
8.7 Separate cheque issue register shall be maintained for each project
9. Bank A/c operation
9.1 The Director and one of the Trustees of the organisation shall be the joint signatory
of any bank account opened for the organization. The Director may nominate any
other employee/s of the organization to be the co-signatory of any bank account
jointly with him/her.
9.2 No Bank Account shall be kept at Field level.
9.3 The opening and closing of bank A/c shall always be done under the authorization to
the bank by the Director of the organization.
10. Financial Powers
10.1 The Director shall be the final authority for any financial approval unless defined
otherwise.
10.2 The Annual Planning and Budget (P&B) should be the basis for all expenditures to
be incurred. The P&B shall be prepared for all programmes and projects and the
Administrative expenditures of the HO in a standard P&B format as prescribed time
to time.
10.3 The COOs/ Programme Director (PD)/ Project Owners/vertical Heads, or any other
staff as authorised are responsible for preparing the Annual P&B for their respective
programmes/ units. PD-Finance shall be responsible for the preparation of Annual
P&B of the HO.
10.4 The P&B should take into account only the confirmed projects.
10.5 The P&B preparation exercise should be started by January of every year for the
following year and should be submitted to the Director latest by the 1st week of
February.
10.6 The P&B discussion workshop should be held in the fourth week of February every
year where the concerned persons shall make presentation of their P&B for approval.
This workshop would also review the progress of the last P&B.
10.7 The P&B shall be approved by the third week of March every year by the Director
and same would be communicated to the concerned persons.
10.8 Once the P&B is approved for the HO, FCO and TO, the heads of these respective
levels i.e. Director, COOs, PO, PCO and TL are empowered to incur expenditure as
per approved P&B provided the PDO (Project Development Outline) is approved by
the sanctioning Authority as shown in the table below.
11. Proposal based Approval
11.1 Any single activity where the value is more than Rs.10000/-(Rupees Ten Thousand)
shall require a proposal called Project Development Outline Annexure-03- Project
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 9
Development Outline (PDO). This includes both Programme and Administrative
related activities. If the activity is repetitive such as purchase of stationery, internal
audit, consulting fees for Consultant, payment to security guard, etc, PDO shall be
made for the whole amount for the whole year. The RPF should be generated from
the same PDO. The concerned person (who wants to make the expenditure) would
initiate a PDO through the online software.
11.2 Each approved PDO has a unique number which is generated automatically from the
Symphony software. This PDO number should be used in further communication
with any accounts and programme related communications in regard to that PDO.
Each voucher/ bill/invoice related to that Approved PDO MUST contains the Unique
Number. The Unique No. is derived by following manner: Name of the
Programme/FCO/TO/HO/ Name/funding agency name/PDO No./Financial year.
11.3 PDO which is for infrastructure development such as construction/ renovation of
water harvesting structures, warehouse, building or any other civil construction like
boundary wall, land development, etc. and if the proposed expenditure is more than
Rs.50000/- (Rupees Fifty Thousand Only) then the design and estimate of the
structure with approved Technical Sanction (TS) by the competent authority as
mentioned below should be submitted with detailed logic note for the proposed
structure. The logic note must contain the information related to objective, work
methodology, beneficiary list and other details. There will be no requirement of
attaching the PDO format in this case. The approval given to this PDO will be
considered as Administrative Sanction (AS). However, the PDO no. should be given
in this case also.
11.4 Technical Sanction (TS) for engineering structures shall be given by the Chartered
Engineer authorized by ASA and/or by competent Engineer staff of ASA as
authorized by the Management time to time.
11.5 For exceeding the P&B budget in total or for a particular line item fresh approval
shall be required. Approval process is same as follows at the time of preparation of
original PDO
11.6 The table showing persons at different levels with PDO approving power is as per
11.7 PDO sanctioning authority
PDO sanctioning authority including financial power is vested to the staff. Matrix is
attached as Annexure-04
11.8 Responsibilities of the person sanctioning PDO, budget and expending budget- The
Budget is approved and expended at the HO, FCO and TO level by the Director,
COOs, PO/PCO/TL and other departmental heads to that approved P&B is provided.
Their responsibilities are as below:
a. Solely responsible to approve the SOEs and the Request For Payment (RFP) of
the expenses incurred as per the approved PDO. Based on their approval the
Accounts department shall make the payment.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 10
b. The person who has approved the payment and the Accountant shall be equally
responsible for any deviation of accounting norms of ASA as mentioned in this
manual.
c. All the internal and external audit queries shall be responded with justification
by them. In case the expenditure is unaccepted by the auditor (both internal &
external) the amount shall be recovered from them after assessing the fault and
pin pointing the responsible person (it could be even the accounting person if
the error is due to overlooking/ flouting of the accounting rules). The Director
of ASA would take a final decision on the recovery.
12. Procurement of Goods and Services
12.1 For procurement of goods and services amounting more than INR 10000/ (Rupees
Ten Thousand) needs three quotations from at least a minimum of three different
suppliers. This is applicable for even a Standard Brand (e.g Computer of any
branded company) preferred by the organization. This is exempted in case purchase
is done online.
12.2 Vendors selection process to be followed at the beginning of every financial year for
the entire year for some specific goods/ services required on regular basis instead of
for each procurement/ transaction.
12.3 The following process has to be followed for procurement.
a. The purchasing procedure will be initiated at the budget control point i.e.
HO/FCO/TO. A Purchase Committee shall be formed with at least three
persons including the Accountant, the proponent and any other person from the
respective programme/ office.
b. In case the purchase is related to the Community work (viz. Purchase of
cement, procurement of tractors, earth moving machines, etc.) President of the
community Institution and one more person from that community institution
should be included in the Committee.
c. The Accountant shall be the Secretary of the Purchase Committee and would
facilitate the meeting of the Committee where the quotations would be opened,
prepare the comparative statement and documenting the basis of selection of
the supplier in a register which should be maintained at all levels. All members
of the committee should sign the proceedings of the meeting and also sign the
quotation, the envelope containing the quotation and the comparative
statement. The Final comparative statement and the Procurement Register
should use the format (Annexure 05-PPR). These Registers and files should
be common for all projects (meaning there is no need to maintain register
project wise). All payment vouchers related to this should always refer the
page no. of the Register where the decision regarding this procurement has
been taken.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 11
d. All documents like quotations, comparative statements should be attached with
the voucher. In case there are multiple payments for the contract, the
documents should be attached with the first voucher. In the subsequent
vouchers this should be mentioned that documents are attached with the 1st
voucher.
e. After the selection of the supplier a Purchase Order/ Work order/ Agreement
shall be issued to the Supplier within three days after the purchasing committee
decision. Use format enclosed in Annexure 06- Purchase/ Work Order for
purchase/ work order and Annexure-07- Consultancy Hiring Agreement
Form. In the purchase order it is a must to write the specification of the goods
ordered in detail. Both Annex-6 & 7 should be typed on the Letter Head of
ASA.
f. The cost of Goods includes any other expense paid till Goods are actually put
to use, such as cartage, loading and unloading, insurance, etc. this should be
clearly mentioned in the quotation and in the final comparative statement.
g. In case the supplier fails to deliver goods or services within the stipulated
timeframe or do not accept the Purchase Order/ Work order/ Agreement the
procurement process would be cancelled and a fresh procurement process
would be initiated as mentioned above.
h. The consultancy service does not come under this purview.
i. In case, wherever applicable, if suppliers are not available for any particular
goods or services, the purchasing norms can be exempted by the Director.
j. Advance to the Supplier is only given if it is agreed by the Purchasing
Committee and wherever it is genuinely required. In normal case advance to
the Supplier should be avoided. In any case the advance should not be more
than 25% of the value of the goods and services or INR 1,00,000/- whichever
is less. Exception to this norm would require prior approval by the Director in
writing.
12.4 The receiver of the Goods must acknowledge supplier’s invoice/ challan with
reference of Stock Book/ Asset Register when the invoice has been submitted for
payment. At the challan duly acknowledged by the receiver of goods from ASA,
reference of Stock book. Asset register, library register (either computerized or
manual whichever in use) (in case of books purchased).
12.5 The receiver of goods will ensure that the goods are supplied as per specification. If
there is variation the Receiver will immediately bring into the notice of the
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 12
concerned authority. The concerned authority shall verify the quality and have the
power to cancel the order if the quality of the goods is not as per specification. Both
the Receiver and the concerned authority will be held responsible for accepting
goods not as per specification. The Receiver will put signature and comments in the
Goods receiving challan.
12.6 Stock Register for Goods- For all goods (viz. Cement, Sand, Brick, Stones, Soil,
Steel, seeds, fertilizers, etc.) a Stock Register (SR) is to be maintained for each
individual purpose. For example if cement is purchased for one Check Dam-A, there
should be a separate SR for Check dam-A and materials for other structure/s cannot
be entered in this SR. the standard printed SR found in the market should be used for
this purpose Annexure 08-Stock Register. ensure that each page of the SR is
numbered and in the first page the concerned authority has certified the number of
pages. Item wise separate ledger page should be opened in the SR. On receipt of the
goods the concerned authority or his/her authorized person (e.g. the site engineer)
would ensure its entry made in the SR with the signature of the recipient. For all uses
the same should be entered with the signature of the receiver and the person who has
issued goods. At the time of payment for any particular segment of the structure
where stock has been used the concerned authority shall reconcile the SR with the
Measurement Book and make a note of it in the Request For Payment sheet. It is the
primary responsibility of the concerned authority/ FM, HO and Accountants to check
that such compliance has been recorded in the payment voucher before passing the
voucher. Compliance checking in relation to the rules of SR shall be done regularly
by the Internal Auditor of ASA.
13. Staff Travel Bill Claim and Mileage Claim
Travelling Plan, Travelling Expense Claim (Annexure 17) and Mileage claim including
local travel (Annexure18) is raised by the staff, recommended and approved through
Employee Self Service (ESS) portal by the authorized person as per Matrix given below .
Staff
Classification
Reporting Officer 1 Reporting Officer 2 Passing
Authority
Team Office staff Team Leader *PCO/PO (as applicable) Manager-Finance
Team Leader PCO (if applicable) PO Manager-Finance
*FCO Staff PCO (if applicable) PO Manager-Finance
PCO PO COO-Livelihoods Manager-Finance
PO COO-Livelihoods NA Sr. Advisor
HO staff Reporting officer
(vertical head/
COOs/PDs/Director)
NA Sr. Advisor
*PO-Project Owner *PCO- Project Co Owner *FCO-Field Coordination Office
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 13
14. Fixed Assets Register (FAR)
14.1 Fixed Assets Register (FAR) is required to show all the permanent assets owned by
ASA. It should show the quantity and value of Items such as chairs, tables, fans,
furniture, vehicles, land, buildings, computers, printers, etc., In the same manner a
computerized FAR is also to be maintained at HO Level.
14.2 Disclosure in FAR: Following matters must be disclosed in the Fixed assets
Register:
Detail of vouchers and date;
Bill no. and date;
Supplier name and address;
Description of asset and no. of units;
Cost of the asset including incidental charges incurred in the course of
acquiring the particular asset;
Opening balance of asset;
Sale/Adjustment if any;
Depreciation for the year;
Written down value of the asset as at close of accounting year;
Location of the asset;
Identification of the assets by numbering which should also be recorded in
FAR;
Remarks if any;
The sample FAR is given in Annexure-09- Fixed Assets Register (FAR)
14.3 The FAR to be maintained by the Manager-P&A at HO level. For all items an
inventory no. will be give in the manner; Name of the location where it is
positioned/Name of the item/No.
14.4 The FAR to be maintained for both FCRA & Indian project separately. On
completion of the project the asset purchased under a project will be transferred to
ASA FAR provided such clause exists in the Project agreement.
14.5 Since the FAR is part of the accounting system and subject to audit therefore it
cannot be separated from the accounts department. For the items stationed at the
FCO/TO any other offices, the HO will provide the inventory number. A separate
Fixed Asset Register (Annexure-6) shall be maintained at the TO/FCO, any other
offices.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 14
14.6 The point to be noted that FAR maintained at TO/FCO/ any other offices is a
temporary register and only subject to the Internal audit, where as the HO level
Fixed Asset Register is the permanent one for the organization and subject to the
Internal and Statutory Audit.
14.7 Assets worth INR. 5000/ and above shall be capitalized and these items are to be
entered in the FAR. For items worth less than INR. 5000/- should not be capitalized
and entered into the FAR, however a separate stock register is to be maintained for
the proper identification and record of the items.
14.8 The FAR can be maintained in the software.
14.9 Whenever an asset is purchased at the HO level, irrespective of its value, the
invoice attached with the Challan acknowledging the receipt of goods by concerned
person of ASA, would come to the Admin Department. The Manager P&A would
enter the item in the FAR (if above INR. 5000/-) or in Other Stock Register (less
than INR. 5000/-) and provide the inventory no. to the item and ensure that a
sticker containing the Inventory no. is pasted on the item. The bill/ invoice can be
passed after this procedure.
14.10 Whenever an item is purchased at the FCO/TO level irrespective of its value,
before passing the bill the PO/PCO/TL would ask the Manager-P&A for issuing an
Inventory no. for the item and provide him all details of the item as mentioned
above. Upon receipt of the required information the Manager-P&A would issue the
Inventory number after making entry in the FAR (in case > Rs. 5000/-) or other
Stock Register at the HO if value is < Rs. 5000/-). The FCO/TO then paste the
sticker/paint the number on the item and enter the same in the Fixed Asset Register
which the FCO/TO/ is maintaining.
14.11 Physical stock verification shall be done once a year. The FM shall be responsible
to carry out the exercise and prepare status report duly audited by the Statutory
Auditor of ASA.
14.12 For any damage or loss of assets, it should be informed within two days from the
day of incidence to the Manager-P&A by the concerned person from FCO/TO with
detailed information of the incidents, reasons etc. The Manager-P&A in turn shall
file a claim to the Company.
14.13 For transferring of any asset from one location to another location the same can be
done only after the approval obtained from the Manager-P&A and after ensuring
that effect of transfer of asset is given in the FAR and a new Inventory No. is
issued.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 15
14.14 The HO will take all the assets insured on their present market value on annual
basis. It is the responsibility of the Manager-P&A to take such insurance.
14.15 The depreciated value of the capital items should be taken in the balance sheet of
ASA. The depreciated value taken in the B/S should be drawn from the FAR after
giving depreciation effect in the FAR (The computerized list of Assets). This list
should be attached as Schedule in the Annual Audit Report of ASA.
14.16 The value of capital items purchased under the Project/s shall not be considered in
the B/S of ASA until the capital item is transferred to ASA. It cannot be also
devalued in the utilization certificate of the project because of accounting
difficulties.
15. Audit
15.1 The statutory Audit of the organization shall be carried out by a practicing
Chartered Accountant firm within three months of the closing of the accounting
year. The Board of Trustees of ASA shall appoint the firm for at least two
consecutive years.
15.2 Internal audit is carried out at HO level for the expenses incurred at HO and Field
level by the practicing Chartered Accountant Firm.
15.3 The Internal audit procedures, checklist, compliance format shall be prescribed
time to time.
15.4 Compliance to the internal audit is a must to be done within seven days of
receiving the report.
15.5 The Financial Sub-Committee of ASA shall shortlist the audit firm and finalize its
TOR for both Internal and Statutory Auditors.
16. Tax Deducted at Source (TDS)
16.1 There are certain types of payment in which as per the Income Tax Act, tax has to be
deducted at the time of making the payment or say at the source of such income.
Some common types of payment where TDS is to be deducted are payment of
salaries, payment of rent, Consultant’s fees, Contractor’s payment, payment to an
advertisement firm, etc. For details see the list of items issued by the Income Tax
Department for income tax.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 16
16.2 The TDS for parties can be deducted at HO. If Tax is deducted at the FCO/TO level
if any such case arises the information regarding such deduction should be given to
the FM within two days of deduction in the following format. The tax will be
deposited to the treasury from HO. The TDS deducted should be deposited to the HO
at the end of the month.
17. Financial Systems at the FCO/TO Level
17.1 The FCO/TO (where applicable), shall send the scan copy of the RFP (Request
for Payment) and all supporting to [email protected] on daily basis.
The payment shall be made on the basis of scan copy of the RFP by the HO.
17.2 In the end of the month all original vouchers should be sent to HO by Speed Post
latest by 5th
of the following month which will be cross checked and then taken to
the file.
17.3 No advance shall be given for petty expenses at Field level. Where applicable
petty expenses like tea, snacks, office cleaning, vehicle running expenses can be
incurred for FCO/TO by PO/PCO for reimbursement from HO. The PO/PCO can
take reimbursement of expenditure of such expenses by sending the RFP through
scan on monthly basis. Rest all other payments including VRP, staff TE bill, party
payment, etc. shall be made from the HO.
17.4 For Dug well, Shallow bore well and Farm pond, for each beneficiary single PDO
has to be prepared. This means for 50 Dug wells 50 PDOs shall be made. With
RFP of the above mention activities the following shall be attached (a)
Beneficiary Application, (b) PDO and (c) RFP and any other supporting, if
applicable. But it MUST BE ONE PDO PER DUG WELL/SBW/FARM POND.
17.5 The PO/PCO can take advance from the HO for programme activities. The
advance can be taken only by the PO/PCO and it will be booked as advance in
his/her name. For this the PO/PCO will maintain a simple Register for all
payments as per the format Annexure-10 Petty Cash Maintenance Register and
maintain a file to keep bills/vouchers in serial no wise.
17.6 The HO would receive the Statement of Expenses Annexure-11-Statement of
Expenditure-(SOE) from the PO/PCO on every 10th
and 20th
of the month and
adjust against the advance. The PCO/PO will arrange the bills/invoice as per line
item (not date wise) attached with the SOE and submit them to the CCO-
Livelihoods.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 17
17.7 No expenses other than the preceding month will be considered. Those who miss
this deadline shall not have any claim in future except the approval from Director.
17.8 The FCO/TO (where applicable), shall send the scan copy of the RFP (Request
a. for Payment) and all supporting to [email protected] on daily
basis. The
b. payment shall be made on the basis of scan copy of the RFP.
17.9 In the end of the month all original vouchers shall be sent to HO by Speed Post
latest by 5th
of the following month which will be cross checked and then taken to
the file.
17.10 The vouchers are to be arranged (a) project wise separate voucher file tied with a
thread, (b) as per the approved budget line item (not date wise arrangement)
17.11 During the monthly submission of vouchers by PCO/TL at HO an Expenditure
Audit shall be conducted by the Internal Auditor. Expenditures rejected are
subject to deductions from respective persons forwarded for payment and
approved for payment.
17.12 The Field Bank Accounts if any are not permitted to receive any fund from the
donor or anything of that nature without the prior approval of the Director.
17.13 Similarly the FCO/TO shall not have any authority to issue Invoice to any Party
without the prior approval of the Director
17.14 No Receipt Book of the organization can be used by the FCO/TO or by the
Location or by any employee of ASA towards grant amount. The receipt book can
only be used at the HO level by the Accounts Department.
17.15 The FCO/TO is not authorized to issue any Utilization Certificate (UC) to any
donor of ASA. The audited UC will always be issued from the PD-Finance.
17.16 All payment related to physical works like construction of check dams, tank, soil
and moisture conservation activities, construction of building, orchard
development, dug well construction, etc. the use of Measurement Book
(Annexure-12- Measurement Book others –MB and Annexure 13-
Measurement Book Dug well) is compulsory. The MB shall be always filled-in
by the site engineer/ Supervisor/ authorized person and be duly verified by the
PCO/TL/others (as prescribed in the program guidelines) before each payment.
The amount of payment being made should be tallied with the quantity of work
mentioned in the MB as per the standard rate.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 18
17.17 The labour payment sheet that should be used (except the MGNREGA where the
Muster Roll is provided by the Government) in the organization is given in
Annexure-14 Work Payment Sheet.
17.18 The FCO//HO should make agreement with one or two Transporter for supply of
vehicle as per requirement. It should not be done on case to case basis.
18. Financial management system for community institutions promoted by
ASA
18.1 In case of WDC: The Financial Management system shall be followed as per the
guidelines provided by the project. For instance, the FMS at watershed Development
Committee level is prescribed in the Government watershed guidelines or by other
donors, such as NABARD for Watershed Development project, etc.
18.2 In case of other Community Institutions (CIs such as SHG, WUGs): Where such
guidelines are not given in the project document the programme team will develop a
system and Operational Manual. These operational manuals are to be approved by
the PD of that programme and the Director. A copy of the approved programme
guidelines should be given to the all concerned staff.
18.3 In case of FPO: Approved financial guidelines will apply to all FPOs who have
signed the agreement with ASA, which inter alia deals with, that ASA will facilitate
and financially support the FPO to meet a part of Program Management cost of the
FPO and the cost of training/ capacity building of BoDs and other key functionaries
for a specific period of time as mutually agreed.
18.4 In Bank account of above mentioned WDCs/ CIs including FPOs where person from
ASA is required to be designated (as per the project guidelines or by the decision of
the organization) as co- signatory the same can happen only by the approval of the
Director and a letter is issued to the Bank to this effect.
18.5 Where the ASA staff is co- signatory in any WDCs/ CIs Bank account, those
accounts are subject to ASA’s Internal Audit system.
18.6 Conducting annual statutory audit of the WDCs/ FPOs accounts is the compulsory
requirement by the respective FCO/TO and submitting an audited balance sheet,
Income and expenditure A/c, Profit & Loss A/c. (wherever applicable) with full
schedules to the Director by 31st of May without fail.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 19
18.7 A detailed operation guideline in this regard dated 01/01/2019 is in force.Annexure-
30
19. Accounting of Community Contribution and Convergence
19.1 Community contribution and convergence from Panchayats, Line Departments, etc.
are important source of resources through which we implement our programme. This
section explains the step by step approach of documentation and accounting of
community contribution and convergence amount in Books of Accounts of the FCO,
TO and HO
19.2 Documentation of Community Contribution
In cash:
a. As per ASA system the community contribution in taken either in cash or kind
or both for the works of Lift Irrigation System (LIS), Check Dam, Earthen
Tank, Farm Pond, Drip Irrigation Based Vegetable Garden (DIBVG), inputs
(seeds, etc) distribution, etc.
b. Whenever there is a Cash contribution by the beneficiary for any work the
same should be first deposited in the Group’s Account (viz. SHG ABG like
Users’ Group of Lift Irrigation, Check Dam, Talav, etc). The contributors must
be given receipt by the Group. The contribution should be documented in the
Cash Book of the Group and deposited in the group’s Bank account.
c. The contribution can be only used for the same activity and by the group only.
d. Expenditures made by the group shall be documented in the Group’s books of
account and the voucher should be maintained in a file.
e. Once the work is completed the team shall take the photocopy of the Cash
book page of the group, attach photocopy.
In Kind:
a. Community contribution given in the form of labour like Shramdan by ABG,
Dugwell beneficiary, labourers in the field bunding and in other watershed
works are considered contribution in kind.
b. Once the work is completed team shall take the photocopy of the MB and
submit the same to the PO for approval.
c. Based on this supporting, the reporting shall be done.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 20
d. For Dug Wells- The MB has the pre-fixed column for beneficiary contribution
(see dug well MB sample in the DW guidelines). The same figure shall be used
for reporting purposes.
19.3 Documentation of convergence amount
For convergence with the Gram Panchayat
a. There should be a certificate or a letter from the concerned department stating
that the work is done with the support of ASA (Annexure-15 & 16 Certificate
from Panchayat/ Department)
b. This certificate whether from the Panchayat or from the line department should
be submitted to PO after completion of work for approval.
c. Based on this supporting, the PCO/TL will record the transaction in
Convergence software of the ASA.
19.4 Documentation at FCO & HO level
a. In the Convergence software individual work like Talav (village name), LIS
(village name), etc. should be entered.
b. For dug well, individual beneficiary wise record should be maintained in the
online software.
19.5 The last installment of any work which has community contrition component cannot
be paid unless the record of contribution is complete in all respect.
20. Donor’s Reporting
All reports (both physical & financial) shall be sent through the concerned authority at
HO level, who is made the coordinating point for sending the report to the Donor through
Director. The Donor’s Reporting Schedule and Responsibility for the year is shared with
the concerned staff at the beginning of the financial year. If reports are delayed or poor in
quality it will be the responsibility of the person who has made the report, not the
coordinating person concerned.
21. Investment Policy
21.1 A Finance Sub-Committee (FSC) has been constituted by the Board of Directors of
ASA. The Scope of work of FSC includes reviewing budget, observations and
recommendations of Auditors, investment position, advice and approvers the
disposal and writing-of dead stock and on behalf of BOT for consultation in respect
of any purchase and disposal of land, building or nay major asset of the organization.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 21
21.2 Reserves and Surpluses of the organization may be invested in the deemed Govt.
Bonds; Fixed Deposits. Organization may also decide to build infrastructure as
decided by the FSC. A separate policy is there in the Policy book.
21.3 For efficient grant management the organization may deposit in short term fixed
deposit and interest generated is spent on the project respectively
22. Contribution by projects towards common overheads
22.1 Office vehicle
For usage of office vehicle, the Admin dept. shall provide Vehicle Hiring Requisition
(VHR) and Vehicle Utilization Certificate (VUC) by the 5th
of the month for the preceding
month attached with the RFP for approval as per normal procedures. It is the responsibility
of the Manager-P&A to collect VHR and VUC and MMS for the ASA vehicles which are
stationed in the field offices (where applicable). Annexure are given as Annexure-20,
Annexure-21 and Annexure- 22.
22.2 Training facility (conference hall, etc.)
For the usage of training facility at HO level PD-Training shall furnish the information in
FORM-3A to the PO. The PO shall furnish RFP for approval as per normal procedures. In
case training is conducted for external organisation, the Incharge-Training shall furnish
information in FORM-3A with RFP & PDO (if applicable) to the Director for approval
and further processing. The whole process should be completed by the 10th
of every month
of the preceding month. Annexure 23 and 24
22.3 Office premises
For use of office premises the Admin department of HO shall raise Request for Payment
(RFP) to the project for contribution and get them approved by the Director. The format of
RFP is attached as Annexure-25 and 26. This must be done by the end of every month.
22.4 Canteen facility
For the usage of canteen facility the Manager-P&A shall furnish information to the PD-
Training in case it is related to training. In case the usage is for other purposes he/ she will
put up RFP directly for approval as per normal procedures. The information shall be
furnished in the FORM-4A (attached as Annexure 27.)
23. General Points
For the uniformity and ease of accounting the following systems and procedures will be
followed:
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 22
23.1 The salary of all ASA staff shall be made from centralized A/c. from the head office.
The actual cost of the staff salary from each project shall be pooled to the Central
salary A/c on monthly basis for payment of staff salary of the project. The project
wise payment voucher shall be attached to the respective project.
******************
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 23
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 24
Annexure-2- Cheque Issue Register
ACTION FOR SOCIAL ADVANCEMENT (ASA), BHOPAL
CHEQUE ISSUE REGISTER
Name of Account: …………………………………………………….….…………. No : ……………………………….…..………………………..
Bank : ………………………………………………………………………………… Branch : ………………………………………………………
DATE CH NO IN FAVOUR OF PURPOSE PROJECT AMOUNT AUTH. SIGN.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 25
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 26
Annexure 4: Approving Authority of PDO
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 27
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 28
Annexure-5: Purchase Processing Register
PPD
Page no.
ACTION FOR SOCIAL ADVANCEMENT (ASA), BHOPAL
PURCHASE PROCESSING DOCUMENT
Action for Social Advancement (ASA),……………............. (TO/FCO)…...............………. has invited the sealed quotation for purchase of the following items for …………………………………………………(purpose) from the parties.
SN Item Name Specification
Following parties have submitted the quotation for the above mentioned item/s
Party Name Place
Party 1
Party 2
Party 3
To review the quotations a Committee was formed on ……………. with the following members
Name Designation
M1
M2
M3
After reviewing the quotations the committee has passed the L1 party's quotation based on the comparative table and the terms & conditions.
ITEM ↓ RATE → P1 P2 P3
Item 1
Item 2
Item 3
We have reviewed the quotation and found the M/s. ……………………………………...…….
more suitable than the others for supply of above items/ rendering service in terms of rates, quality
& timely delivery/ service.
Name Signature
M1
M2
M3
Date :
Place :
Enclosed :- Quotations
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 29
Annexure-6: Purchase Order (This needs to be replaced with the new one-Address change)
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 30
Annexure-7: Consultancy Hiring Agreement Form
SERVICES AGREEMENT
THIS SERVICES AGREEMENT (“Agreement”) is entered into on this _____day of _____:
BETWEEN
Action for Social Advancement, a non-profit development organization registered under the Gujarat
Societies Registration Act, 1860 and the Bombay Public Trust Act, 1950 having its registered office at_
(hereinafter referred to as “ASA”) (which expression shall unless it be repugnant to the meaning or
context thereof, be deemed to mean and include its successors and permitted assigns) of the One Part;
AND
_____________________, a company duly incorporated under the Companies Act, having its registered
office at ________________/ a proprietorship with PAN ______ and having its office at_________/a
partnership (registered/unregistered) with PAN______ and having its office at ______________/a limited
liability partnership duly incorporated under the Limited Liability Partnership Act, 2008, service tax
registration number ________,hereinafter referred to as the “Service Provider” (which expression shall
unless it be repugnant to the meaning or context thereof, be deemed to mean and include its
partner/proprietor/successors and assigns) of the Other Part;
Both ASA and the Service Provider are individually referred to as “Party” and collectively referred to as
“Parties”.
WHEREAS
A. ASA is an NGO (Non-Governmental Organization) working for the livelihoods improvement of
rural poor in over 2208 villages in Madhya Pradesh, Chhattisgarh, Bihar and Jharkhand since 1996.
It works in the field of land and water resources development, agriculture development and
agribusiness promotion for small farmers.
B. ASA intends to hire the services of the Service Provider, who is based in India, for services
specified in Schedule-I hereto (the “Service(s)”).
C. The Service Provider is engaged in the business of _________;
D. The Service Provider has represented and warranted to ASA that the Service Provider has the
necessary expertise, infrastructure and resources to provide the Services required by ASA and act
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 31
as a service provider, and has requested ASA to appoint the Service Provider as a non-exclusive
and independent service provider to ASA for providing the Services; and
E. ASA is desirous of appointing the Service Provider and the Service Provider is desirous of
accepting its appointment as service provider for the Services, subject to and in accordance with
terms and conditions hereinafter mentioned.
NOW, THEREFORE, IT IS HEREBY AGREED BY AND BETWEEN THE PARTIES HERETO
AS UNDER:
1. DEFINITIONS
In this Agreement, the following terms shall, unless repugnant to the context, have the following
meanings:
a. “Fees” means the fee payable by ASA to the Service Provider for providing the Services to
ASA under this Agreement as specified in every Work Order (defined below).
b. “Invoice” means unless otherwise agreed mutually between the Parties, the invoice raised
for the Fees in respect of any Work Order(s) (defined below) for the Service that has been
provided by the Service Provider to ASA and also detailing any expenses incurred by the
Service Provider for providing such Services.
c. “Work Order” means the written work order for services from ASA to the Service
Provider which contains the details of the services and the other terms and conditions.
d. “Services” shall mean the services which are to be provided by the Service Provider as
specified in Schedule-I.
2. PROVISION OF SERVICES
2.1. The Service Provider shall, as and when requested by ASA in a Work Order, provide the
Services in consideration for the Fees to be decided on an individual Work Order basis.
2.2. ASA shall as and when it requires, in its own format, send a work order/service request (Work
Order) to the Service Provider and such a Work Order shall be governed by this Agreement.
2.3. Unless otherwise agreed by the Parties, every Work Order shall contain the following elements in
addition to any other information that ASA may want to furnish:
a. Brief description of ASA’s requirement;
b. Information which the Service Provider will require in order to provide the Services;
c. Expected date of delivery of Service;
d. Mode of delivery of Service;
e. Inspection report and post completion formalities by Service Provider; and
f. Fee which can be charged for the Services.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 32
2.4. If within seven (7) days of receipt of a Work Order (including any amendment to a Work Order
as per Article 2.5), the Service Provider does not seek any clarification/amendment or does not
decline to fulfill the Work Order, it shall be deemed that the Work Order has been accepted and
that the Service Provider shall provide the Services as per the Work Order received. If the
Service Provider seeks any clarification/amendment to the Work Order then till the time that the
Service Provider has provided its written assent to fulfill the Work Order, the Service Provider
shall not be obliged to proceed.
2.5. ASA may add to or reduce the scope of the Services for any Work Order including the Fees, from
time to time, by giving two (2) business days notice to the Service Provider. Any such changes
made by ASA in the scope of Services shall take effect from the date notified in such notice
issued by ASA and shall be deemed to form part of the Agreement.
3. PAYMENT OF FEES
The Fees shall be paid as follows:
a. In consideration of the Services to be rendered by the Service Provider, ASA agrees to pay to
the Service Provider, the Fees as agreed between the Parties as per each Work Order.
b. The Fees shall be paid to the Service Provider’s bank account as per the details specified by
the Service Provider in its Invoice.
c. On completion of work the Service Provider shall issue a Work Completion Certificate
(Proforma attached in Annexure-1). After the receipt of a written work satisfaction notice
from ASA the Service Provider shall raise an Invoice and such Invoice shall be paid within
fifteen (15) days of receipt.
d. ASA holds the right to deduct Rs..../- (Rupees .........only) per day for each day’s delay
in completing the Work Order from the final Invoice which will be raised by the
Service Provider. In case of a delay the final amount payable shall be the amount
adjusted after making the necessary deductions from the final Invoice.
4. TAXATION
Any Fee paid and received under this Agreement shall be subject to taxes which shall include but
not be limited to GST ( Goods and Service Tax). The Invoice raised by the Service Provider
shall contain details of such taxes.
5. LEGAL AND STATUTORY COMPLIANCES AND STATUTORY DUES
The Service Provider shall comply with all applicable laws at all times and at its costs and
entirely at its efforts, it shall be responsible for procuring all necessary permissions, licenses,
approvals and permits for initiating, executing and completing the Services. Except for any
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 33
service tax that ASA has to pay as per the Invoice, any statutory dues with respect to the Services
shall be borne and paid by the Service Provider.
6. PROHIBITION OF EMPLOYMENT OF CHILD LABOUR
The Service Provider shall not employ any child labour and will abide by the Child Labour
(Prohibition and Regulation) Act, 1986, for any work to be done under the Agreement.
7. FORCE MAJEURE
Neither Party will be responsible for any failure to perform its obligations under this Agreement
due to causes beyond its control, including but not limited to acts of God, war, riot, embargoes,
acts of civil or military authorities, fire, floods or accidents.
8. TERM OF AGREEMENT
This Agreement will commence on ___________ and shall end on ________.
9. INDEMNIFICATION
The Service Provider undertakes to indemnify, keep indemnified, defend and hold ASA harmless
from all actions, proceedings, complaints, claims, damages, demands, liabilities, costs, expenses,
etc. arising out of or in relation with:
a. Any act/omission of the Service Provider and its personnel or agents;
b. Any breach of this Agreement or its annexures;
c. Any mishap resulting in any harm or injury sustained by any person including Service
Provider or ASA’s employees or any of Service Provider’s contract labour and any third
party in the course of, or purported course of the Service Provider’s obligations under this
Agreement.
10. TERMINATION OF AGREEMENT
This Agreement shall terminate upon the following:
a. If ASA or the Service Provider shall happen to be in breach of any of the terms hereof and
shall have failed to rectify such breach within fifteen (15) days of receipt of notice in this
regard from the Party which is not in breach; or
b. For any other reason whatsoever by ASA or the Service Provider by serving a fifteen (15)
days notice.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 34
11. EFFECT OF TERMINATION
i. Upon termination of this Agreement for any reason whatsoever by ASA:
a. Services provided before termination- If ASA has accepted the Services in part or full
then ASA shall on the basis of the Services received, pay within fifteen (15) days of
termination, all pending dues of the Service Provider for the Services provided by it to
ASA before termination;
b. Services provided post termination- ASA shall have a right to instruct the Service
Provider to fulfill all pending Orders received from ASA before termination. If ASA
accepts such Services in part or full then ASA shall on the basis of the Services
received pay the Service Provider has provided.
ii. Upon termination of this Agreement for any reason whatsoever by the Service Provider:
If ASA has accepted the Services in part or full then ASA shall on the basis of the Services
received, pay within fifteen (15) days of termination, all pending dues of the Service
Provider for the Services provided by it to ASA before termination
12. ASSIGNMENT
ASA shall not be entitled to assign its rights or obligations or delegate its duties under this
Agreement without prior written consent of the Service Provider.
13. ARBITRATION
All disputes or differences between the Parties under or in connection with this Agreement or any
breach thereof shall be submitted to ad hoc arbitration by a sole arbitrator who will be appointed
by the mutual consent of both Parties. The arbitration shall be conducted in accordance with the
provisions of the Arbitration and Conciliation Act, 1996 and any statutory modification thereof
from time to time. The language of the arbitration shall be English. The seat/venue/place of
arbitration shall be Bhopal.
14. GOVERNING LAW AND JURISDICTION
This Agreement including the arbitration clause herein shall be governed by the laws of India and
subject to the arbitration clause herein, only the courts at Bhopal shall have the exclusive
jurisdiction to deal with any matters arising herefrom.
15. MISCELLANEOUS
15.1. Notices
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 35
All notices, demands or other communications required to be given or made hereunder by either
Party shall be in English language, in writing and (i) delivered personally; (ii) sent by prepaid
registered post, (iii) sent through courier; or (iv) email, addressed to the other Party at its address
or email given below or to such address or email as that Party may from time to time notify to the
other Party:
ASA:
Name of the person concerned: [insert designation]
Address: [insert address]
Email: [insert address]
Service Provider:
Name of the person concerned: [insert designation]
Address: [insert address]
Email: [insert address]
15.2. Costs and Expenses
Unless otherwise expressly provided in this Agreement, each Party shall bear and pay their
respective costs and expenses for execution of this Agreement and performance of their
respective obligations hereunder.
15.3. Entire Agreement/Amendment
This Agreement (including the Schedule) contains the entire agreement among the Parties with
respect to matters covered by this Agreement, and supersedes all prior agreements, written or oral,
with respect thereto. Any changes in or additions to this Agreement may be made only upon prior
written consent of the Parties. None of the terms of this Agreement shall be deemed to have been
waived or altered unless such waiver or alteration is in writing and is signed by all the Parties.
15.4. Headings
Clause headings used herein are only for ease of reference and shall not affect the interpretation
or meaning of any provision of this Agreement.
15.5. Severability
The illegality, invalidity or unenforceability of any provision of this Agreement under the law of
any jurisdiction to which any Party is subject shall not affect the legality, validity or
enforceability of the other provisions hereof.
15.6. Further Acts
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 36
Each Party undertakes to execute, do and take all such steps as may be in their respective powers
to execute, do and take or procure to be executed, taken or done and to execute all such further
documents, agreements and deeds and do all further acts, deeds, matters and things as may be
required to give effect to the provisions of this Agreement.
15.7. Waiver
A waiver by a Party of a provision or of a right under this Agreement is binding on the Party
granting the waiver only if it is given in writing and is signed on behalf of the Party granting the
waiver. No delay in exercising or omission to exercise any right, power or remedy shall impair
any such right or constitute a waiver thereof or any acquiescence by the holder thereof in respect
of any default, nor shall it affect or impair any right, power or remedy of either party in respect of
any other default. If at any time any Party shall waive its rights accruing to it under this
Agreement due to breach of any of the provisions of this Agreement, such waiver shall not be
construed as constituting waiver of the rights accruing to it under this Agreement as regards other
breaches or other provisions of this Agreement.
15.8. Separate tax compliance
Each Party shall be responsible to comply with the laws applicable to it.
15.9. Liability to pay taxes on income
Notwithstanding any deductions as may be made by ASA or as may be required under applicable
law, the Service Provider alone shall be liable to bear and pay any taxes on the income earned by
it.
15.10. Intellectual Property
The Service Provider understands and agrees that all intellectual property of ASA related to the
Service(s) and in any other manner whatsoever, whether expressed or implied, including patents,
trademarks, copyrights, designs and geographical indications shall always remain the sole and
exclusive property of ASA. In case of any modifications or alterations to any such intellectual
property by the Service Provider, it agrees that all intellectual property rights in the modified and
altered original intellectual property shall vest in ASA as the sole and exclusive owner and the
Service Provider shall not breach nor raise any adverse claims in relation to such intellectual
property at any time and in any manner whatsoever.
15.11. Counterparts
This Agreement may be executed in two counterparts, one to be retained by each Party, each of
which shall constitute original but both of which when taken together shall constitute and
evidence one and the same transaction.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 37
SCHEDULE-I
SERVICES
ASA agrees to avail the following services from the Service Provider and the Service Provider has agreed
to provide the following services to ASA:
1.________________________
2.________________________
3.________________________
4.________________________
5.________________________
6.________________________
IN WITNESS WHEREOF THIS AGREEMENT HAS BEEN ENTERED INTO ON THE DATE
AND YEAR FIRST HEREINABOVE WRITTEN
For ASA:
Signature: ___________
Name: Mr./Ms __________
Designation: ____________
For the Service Provider:
Signature: ___________
Name: Mr./Ms _______________
Designation: ____________
Witnesses:
Signature: ___________
Name: _____________
Address: ___________
Signature: ___________
Name: _____________
Address: ___________
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 38
Annexure-1
Work Completion Certificate
This is to certify that the work ………………….of ……………Village……………………
Block…………………….District…………..has been completed in all respect and in accordance
with the technical specifications as agreed.
Final cost of the work is Rs. (in words……..............................................).
Final measurement has been entered in the Measurement Book page………...to………and a self
certified copy of the same will be attached with the final invoice/bill submitted to the Action for
Social Advancement (ASA).
The completed work has been handed over to the ……………………………… in the presence
of the officials of ASA & concerned Panchayat on ……………………….
The service provider hereby agrees to provide ASA with a defect liability period against
manufacturing defects for a period of one (1) year from the date of acceptance of the work by
ASA. During this period, the service provider shall repair any defects within fifteen (15) days of
receipt of notice and if the defect cannot be repaired then forthwith pay ASA for the damages
caused to it or any third party.
Signature:
The Service Provider / Authorized
Representative of the Service
Provider)
ASA (Authorized
Representative)
Sarpanch of concern
Panchayat)
Name : Name : Name :
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 39
Annexure-8: Stock Register SR
ACTION FOR SOCIAL ADVANCEMENT (ASA)
STOCK REGISTER Good Name……………………….
S.NO.
PUR. DATE
NAME OF GOODS
BILL NO./DATE SUPP.
QUANTITY
SIZE/WEIGHT
RATE
TOTAL
SIGNATURE OFFICER
DATE
CONSUMPTION OF MATERIAL
ISSUE TO WHOM & PURPOSE OF ISSUE
RECEIVER'S SING.
BALANCE
SIGNATURE OFFICER
REMARK
Note - To be used-
1. Use for Construction work material stock maintenance.
2. Use Separate for each type of material
3. Stock to be balanced at the end of each day and the signature of competent verifying authority is must on daily basis.
4. Stock must be verified by team leader on regular basis.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 40
Annexure-9: Fixed Assets Register
FAR ACTION FOR SOCIAL ADVANCEMENT (ASA) REGISTER OF FIXED ASSTS
Name of Assets
S No Opening Vendor Project
Asset Code
Invoice No Location Purchase Sale
Depreciation Closing
Qty Amt Qty Amt Qty Amt Qty Amt
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 41
Annexure-10: Petty Cash Maintenance Register PCMR
ACTION FOR SOCIAL ADVANCEMENT (ASA)
PETTY CASH MAINTENANCE REGISTER
OPENING OF PAGE
Rs.
DATE PARTICULAR OF EXPENSES Bill No. Date AMOUNT
TOTAL EXPENDITURE
RECEIPTS
DATE PARTICULAR AMOUNT
TOTAL
BALANCE ( OPENING OF PAGE LESS TOTAL EXPENDITURE ADD RECEIPTS)
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 42
Annexure-11: Statement of Expenses SOE
ACTION FOR SOCIAL ADVANCEMENT ( ASA ), BHOPAL
Statement of Expenses ( SOE )
Name :……………………………… Name of the Project :…………………………
Unit :……………………………… Date of Submission :…………………………
Proposal Code No.-
S.No. Purpose of Expenses Amount Bill No. Bill Date
Budget Line item
Budget Line Item Code
Total
Amount in words Rupees………………………………………………………………..………..
Submitted by
Approved by
Sanctioning Authority
Note 1. For one project use only one SOE. Inadequate details may lead to rejection of expenditure
2. After approval by Budget Controller the SOE may be forwarded to the accounts department.
3. Attach all bills, Invoices in the order it has been stated in the SOE.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 43
Annexure-12: Measurement Book-Other Work
MB
ACTION FOR SOCIAL ADVANCEMENT (ASA)
MEASUREMENT BOOK
Construction work detail
(a) Construction unit- : (d)
Estimated cost :
(b) Village :
© Cite Location :
:
RD Base Top Average Height /Depth
Area Mean Distance Qty Net Qy
(B+T)
Abbreviation :-
RD: Reduced Distance
B: Base
T: Top
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 44
Annexure-13: Measurement Book-Dugwell Dug Well Programme Measurement Book
Name of District Dug well Code
Name of Project
New/Renovation
Beneficiary, S/W of Khasra No. Date of measurement
Name of Village Total Amount (1st+2nd+3rd) Instalment No.
Gram Panchayat 1st Instalment (25%) Status of instalment
Name of Block 2nd Instalment (35%) Proposed cost
Status of well 3rd Instalment (40%) Amount already paid
S No Particular 3.14/4 Diameter D2 Depth Quantity Rate Amount Cumulatived
D Meter Square Meter d Meter Cum Rs/Cum Rs. Meter
Total
Total Amount of work done
Other expense e.g. Diesel etc
Total value of work done
Total amount due for payment
Beneficiary Contribution
Amount Recommended for Payment
Amount to be paid in words Rs Only
Submitted by:
Prepared by:
Approved by:
TL/PCO
Civil Engineer/Agri.Engineer
PO
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 45
Annexure-14: Payment Sheet
WPS
ACTION FOR SOCIAL ADVANCEMENT (ASA)
ASA …………………………..PROJECT
Distt…………………(M.P.)
Weekly Wages Payment Sheet
Name of Village.-: ……………………………………………………………………………….. Date ……………………..from…………………….to
Name of Structure……………………………………………………………………………………. Work Detail………………………………………………….
Page No of M.B.……………………………………………………………………………………… Quantity of Work……………………………………….
S.No. Labour Name / S/o/ W/o Age Village Date/day Total Working Day
Payment Rate
Total Amount
Contributaion
Net Payment
Signature 1 2 3 4 5 6 7
Signature Signature Signature Signature Signature
Field Supervisor President of SHG/ABG Engineer / TL PCO PO
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 46
Annexure-15: Certificate of Support from Panchayat
izek.k&i=
dzekad ------------------------------------------
fnukad ------------------------------------------------
-
izekf.kr fd;k tkrk gS fd o"kZ ------------------------------------------------------------------ esa iapk;r }kjk xzke -------------
------------------------------------------
xzke iapk;r --------------------------------------------------------- esa ---------------------------------------------------------------------- dk dk;Z fd;k x;k
gSA bl dk;Z dks iw.kZ
djus esa :- ----------------------------------------------------------- ¼'kCnksa esa :- --------------------------------------------------------------------------------½ O;;
fd;s x, gSaA ftlesa
vklk laLFkk }kjk ykHkkfFkZ;ksa ds p;u@ dk;Z;kstuk ds fuekZ.k@ fdz;kUo;u @ lewg fuekZ.k @
j[kj[kko o izca/ku esa lg;ksx iznku fd;k x;k gSA
vklk laLFkk ds bl lg;ksx ds fy, --------------------------------------------------------- xzke iapk;r cgqr&cgqr /kU;okn nsrh
gS o Hkfo"; esa blh izdkj ds lg;ksx dh vis{kk djrh gSaA
lfpo ¼gLrk{kj o lhy½
ljiap ¼gLrk{kj o lhy½
xzke iapk;r ------------------------------------------
------------
xzke iapk;r ------------------------------------------------------
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 47
Annexure-16: Certificate of Support from Department
izek.k&i=
dzekad ------------------------------------------
fnukad -------------------------------------------------
izekf.kr fd;k tkrk gS fd o"kZ -------------------------------------- esa ---------------------------------------- foHkkx }kjk xzke ------------------------------------
xzke iapk;r --------------------------------------------------------- esa ---------------------------------------------------------------------- dk dk;Z fd;k x;k gSA bl dk;Z
dks iw.kZ
djus esa :- ----------------------------------------------------------- ¼'kCnksa esa :- --------------------------------------------------------------------------------½ O;; fd;s x,
gSaA ftlesa
vklk laLFkk }kjk ykHkkfFkZ;ksa ds p;u@ dk;Z;kstuk ds fuekZ.k@ fdz;kUo;u @ lewg fuekZ.k @
j[kj[kko o izca/ku esa lg;ksx iznku fd;k x;k gSA
vklk laLFkk ds bl lg;ksx ds fy, --------------------------------------------------------- foHkkx laLFkk dk cgqr&cgqr /kU;okn nsrh gS o
Hkfo"; esa blh izdkj ds lg;ksx dh vis{kk djrh gSaA
¼gLrk{kj½
izHkkjh vf/kdkjh
foHkkx ------------------------------------------------------
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 48
Annexure-17: Travel Claim Form
ACTION FOR SOCIAL ADVANCEMENT (ASA) TCF
TRAVEL CLAIM FORM
NAME :…………………………….. PROJECT………………………………
DATE………..
DESIGNATION :…………………………….. BUDGET LINE ITEM:………………………………………..
TEAM/ LOCATION :…………………………….. BUDGET LINE ITEM CODE:………………………………………..
PURPOSE OF VISIT
:………………………………………………………………………………………………………………………………………………………..
A. TRAVEL ( CITY TO CITY)
DATE DEPARTURE FROM
ARRIVED AT
MODE OF TRAVEL
BILL/ TICKET NO REMARK AMOUNT
SUBTOTAL (A)
B. LOCAL ( IN CITY LOCAL TRAVEL)
DATE FROM TO MODE KM AMOUNT PURPOSE AMOUNT
SUBTOTAL (B)
C. LODGING EXPENSES ( STAY EXPENSES)
DATE PLACE FROM DATE TO DATE NO OF DAYS RATE AMOUNT
SUB TOTAL ( C)
D. DAILY ALLOWANCE (DA)
DEPARTURE DATE & TIME ARRIVAL AT DATE & TIME NO OF DA RATE
APPLICABLE AMOUNT
FROM DAYS RATE #
SUB TOTAL ( D)
E. INCIDENTAL EXPENSES(MISC/MEETING/ OTHERS)
DATE PARTICULAR BILL NO AMOUNT
SUBTOTAL (E)
GRAND TOTAL (A+B+C+D+E)
RS IN WORDS(…………………………………………… LESS ADVANCE TAKEN
…………………………………………………………..). BALANCE RECEIVABLE/ PAYABLE
Brief detail of travel-
Date Place Work done
SIGNATURE OF APPLICANT
ACCOUNTANT SANCTIONING AUTHORITY
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 49
Annexure-18: local Travel Claim Form
Claimed by Approved by Passed by
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 50
Annexure-19: Request for Payment
Request for Payment
fo"k;@Subject:
lanHkZ@Reference:
fnukad@Date:
Project: ………………….. BLI: ……………………… BLI Code: ……..
Submitted for approval for payment.
Signature
Designation
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 51
Annexure-20: Vehicle Hiring Requisition
Action for Social Advancement(ASA), BHOPAL FORM-2A VHR
VEHICLE HIRING REQUISITION
APPLICANT:…………………………………… DATE……………...……
TYPE OF VEHICLE NEEDED ……………………………………. TEAM…………………………..…… DATE ON WHICH REQUIRED …………………………………………… PROJECT ………………………... PURPOSE………………………………….
BUDGET LINE ITEM……………….
PLACE TO BE VISITED………………………………..
BUDGET LINE ITEM CODE…………..
NO OF PERSONS ………………………………………..
RUNNING DISTANCE ( APPROX.)………………………………..
APPLICANT
Your request for VHR has been approved as per above. You are alloted vehicle no-……………….(if ASA vehicle)/ Vehicle from(Transporter's Name) M/s ……………... …………………….
SANCTIONING AUTHORITY
Note :-
1. The VHR will be available with the concern admin staff of the HO or with the Team Leader or Location Leader in the absence of admin staff.
2. Once approved the vehicle will be hired from the market or from ASA's own vehicle pool by the Admin staff.
3. Admin staff will attach the duplicate copy with the vehicel bill.
4. The person who has used vehicle must sign the duty slip of the vehicle operator, if available.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 52
Annexure-21: Vehicle Utilisation Certificate
Action for Social Advancement(ASA), BHOPAL
FORM-2B
VEHICLE UTILISATION CERTIFICATE
NAME OF THE PROJECT…....................................................................................................................................
VEHICLE NO. …......................................................................................................................................................
DATE OF TRAVEL: FROM….................................................TO….....................................
PLACE OF TRAVEL…...............................................................................................................
OPENING READING …................................CLOSING READING…............................TOTAL K.M..........................
LOG BOOK PAGE NO. …............................................
PURPOSE OF TRAVEL…........................................................................................................................................
…........................................................................................................................................................................
PERSON WHO HAS USED VEHICLE:-
NAME:…......................................................................
SIGNATURE:….............................................................
SIGNATURE OF DRIVER:…...........................................
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 53
Annexure-22: Vehicle Mobility Statement
ACTION FOR SOCIAL ADVANCEMENT (ASA)
VEHICLE MOBILITY STATEMENT
Name of Driver
Area Office:
MONTH:
VMS
Vehicle No:
DATE PLACE VISITED READING PURPOSE PROJECT NAME PROJECT BLI
FROM TO STARTING KM CLOSING KM TOTAL KM OF VISIT
Signature od Driver
Sanctioning Authority
Date
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 54
Annexure-23: Cost Statement of Training
Form: 3A
Action for Social Advancement (ASA)
Date of Training/Event :
Project/External Organisation Name :
Training Topic :
List of Participants :
Project Manager :
Cost Statement for Training Programme/Event /Meeting S.No. Item Unit
Cost (in Rs)
Unit Total Cost
-
-
TOTAL -
For, Action for Social Advancement-(ASA)
PD-Training
Encls: List of Participants
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 55
Annexure-24: GST Invoice Format
Action for Social Advancement
The Farmers House
Plan-C Tulip Greens
Vill.Mahabadia,Kolar Road Bhopal (M.P)
GSTIN : 23AAATA3455F1Z8
Tax Invoice
Invoice No. Date :……………
To,
State :
Description of Service/s rendered as under Amount
HSN/SAC :
Taxable Value
SGST
CGST
IGST
Total Amount
In Words : ……………………………………………………………..
Our Bank Details :
Bank Name : Bank Of Baroda
A/c No. 29210100002226
Branch & IFSC Code : Arera Colony & BARB0ARERAC
For Action for Social Advancement
Authorized Signatory
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 56
Annexure-25: Office Rent Allocation
Format for Monthly Allocation of Rent in the Existing Project S. No. Project Name Annual Budget % to total
Budget Monthly Rent Allocation
T O T A L
Prepared by Approved by
Finance Manager PD-Finance
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 57
Annexure-26: Office Rent Invoice
INVOICE
Action For Social Advancement (ASA) Invoice No. Dated
The Farmers House
Plan-C, Tulip Greens Delivery Note Mode/Terms of Payment
Vill. Mahabadia, Kolar Road
Bhopal Supplier's Ref. Other Reference(s)
Buyer
Buyer's Order No. Dated
Despatch Document No. Dated
Despatched through Destination
Terms of Delivery
Sl Description of Goods Quantity Rate per Amount
No.
1 Part Contribution for Operation & Maintenance of Office
Part Contribution for Operation and Maintanance
Of Office .........................(Premises Name)
As Per Details Attached.
Total Amount Chargeable (in words) E. & O.E
INR for Action For Social Advancement (ASA)
Declaration
We declare that this invoice shows the actual price of the goods described and that all particulars are true and correct.
Authorised Signatory
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 58
Annexure-27: Canteen Usage
Form: 4A
Action for Social Advancement (ASA)
CANTEEN USAGE REPORT
To :
Date of Training/Event :
HCC-BPL-Betul Meeting held on 17/12/2018
Project/External Organisation Name : HCC-BPL-Betul
Training Topic : NA Cost Statement for Training Programme
S.No. Item Unit Cost (Rs.)
Unit Total Cost
1 Tea with Biscuits
2 Lunch
3 Tea with Biscuits
4 Dinner
TOTAL -
The above items have been consumed for the above training/event
For, Action for Social Advancement-(ASA)
Manager-P&A
Date:
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 59
Annexture-28: Declaration of Expenditure
DoE
ACTION FOR SOCIAL ADVANCEMENT (ASA)
DECLARATION OF EXPENDITURE
I, ………………………………...……………. declare that following expenditure is incurred by
me on behalf of Action for Social Advancement (ASA)
SN Expenses Amount
Purpose
Total
Amount in words Rs……………………………………………………………………………………
Reason for not getting bill- ………………………………………………………………………………
…………………………………………………………………………………………………………………
Date…………………
Team/ Location………………………
Project………..…………………………
Budget line Item……..………………
Budget line Item Code………………
Applicant
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 60
Annexure-29: Receipt Receipt
ACTION FOR SOCIAL ADVANCEMENT (ASA)
Receipt
Received with thanks from Action for Social Advancement (ASA), Bhopal a sum of Rs …………………..
amount in words Rs…...……….……………………………………………………..……………………...…only
through cash/ ch no…………………… dated towards the following purpose/s
………………………………………………………………………………………………………………………….
………………………………………………………………………………………………………………………….
………………………………………………………………………………………………………………………….
………………………………………………………………………………………………………………………….
Project………………
Budget Line Item……………………………….
Budget Line Item code………………………..
Authorised Signatoy Receivers Signature
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 61
Annexure-30: Financial Management for Community Institution (Changes in present
context shall be applicable)
Action for Social Advancement (ASA)
Intra Office Memo
To : All staff From : Director Sub : Guidelines for maintenance of the Books of Accounts of the Community Institutions
promoted by ASA Circular # : ASA/HO/218/2018-19 Date : Effective date 01/01/2019
Introduction:
1. This guidelines is particularly applicable for the NABARD supported Watershed and WADI
projects. However, can be used for similar projects of other donors also.
2. ASA works as Project Implementing Agency (PIA) under various projects wherein the guidelines
of the donor suggest that the physical activities shall be done by forming Community Institutions
at project level, and the fund be routed through the bank account of the community institution by
the donor agency.
3. The Donor issue their Guidelines for financial management of the Project. ASA also has its own
guidelines for supporting community institutions in maintaining their books of accounts as
prescribed in its Financial Operation Manual. Both the guidelines will be applicable in case of
maintaining books of accounts of the Community Institutions under the project and will
complement each other. In case of contradiction between the guidelines for a particular
clause or clauses the guidelines of the donor will prevail.
4. Specifically, the NABARD sponsored Watershed and WADI project shall follow this guidelines
or instructions.
Opening of Bank Account:
5. A separate Bank Account of each Community Institution shall be opened in which PIA member
authorized by Director, ASA, Sachiv/ Treasurer and President of the community institution shall
be the joint signatory
6. The bank account shall be a Savings bank account opened only in Nationalized bank or as
prescribed in the Project guidelines by the Donor.
7. Following documents shall be required which should be verified by the Director, ASA.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 62
a. Resolution by the Community Institution for opening Bank Account in the FORMAT-A
(including attachment of the KYC Documents)
b. A copy of Registration Certificate of Community Institution under Societies Registration
Act 1860 if prescribed by the Donor Agency.
c. Authorization letter from the Director, ASA, or his authorized representative to the Bank
where account to be opened authorizing ASA’s representative to become one of the co-
signatories in the account of the community institution.
Payment Process:
8. All payments shall be made by cheque and all the three signatories will sign the cheque.
9. No payment shall be made in cash. In case of any payment to be made in cash prior approval
from the Director shall be required.
10. All payment from the Bank Account would require prior approval by the Director in FORMAT-
B.
Accounting system:
11. Cash basis accounting system shall be followed.
12. Manual as well as computerized books of accounts shall be maintained in ASA’s Area Office or
project location office as decided by the management of ASA. In Tally software entries will be in
parity with the manual Books of accounts
13. A voucher shall be prepared for each transaction and proper supporting (in original) should be
attached to it (such as invoice, challan, bills, purchase orders etc). The original supporting
should be defaced after payment.
14. Three types of vouchers to be maintained i.e. Cash voucher for cash transaction, Bank voucher
for bank transaction and Journal voucher.
15. Vouchers should be serially numbered on Financial Year basis and filed in sequential order.
Separate file should be maintained for Cash, Bank and Journal vouchers.
16. The following Records and Registers shall be maintained for each Community Institution:
a. Cash book
b. Cheque Book
c. Ledger
d. Bank Pass Book
e. Journal Register
f. Bank Reconciliation Statement Register
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 63
g. Cheque Issue Register
h. Measurement book
i. Contribution Register
j. Stock Register
k. Technical sanction Register
l. Village level Meeting Register
m. Training Register
n. Staff meeting Register
o. Visitors Register
p. Muster issuing Register
q. User group Register
r. Asset Register
s. Work/Progress Register
t. Records Movement Register
17. The first page of all the above mentioned Registers should be certified by the Sachiv, President
and Representative of ASA along with their Seal & Signatures mentioning total number of pages
in it.
Maintenance of Records:
18. Sachiv/Treasurer and President of Community Institution will be responsible for maintenance of
manual Books of Accounts under the guidance of the Accountant who will train them properly.
The Tally accounts should be maintained at the AO/RO Level by the Accountant
19. Records, Registers, Vouchers, etc. should be kept in the Area Office of ASA under lock and key
at their office in Almirah. These records should be made available to the Sachiv, Treasurer and
President of the Community Institution on demand.
20. A Register for movement of records shall be maintained at both Community Institution office
and at ASA’s Area office. Whenever a document/set of documents are taken out from the Area
Office it should been entered and signed by the AOA and AM and the person (Sachiv, Treasurer,
President) who is taking it out should also sign. Similarly when the documents are returned the
same should be entered in the Register.
Audit:
21. The books of accounts of Community Institution will be audited by the internal audit cell of ASA
every quarter or as per the schedule of the Internal audit. Responsibility of completing the
internal audit and statutory audit as per schedule lies with the Area Manager.
22. Annual audit of the Community Institution should be done by a C.A Firm by 15th May. The audit
report consisting of Balance Sheet, Income & Expenditure Account, Profit & Loss Account
(where applicable) with full schedules to be submitted to the Director, ASA.
Transparency:
23. All Receipts and Payments of the Community Institutions shall be displayed in the project office
and in the village (common place). This should be updated on fortnightly.
Document No: ASA/Finance Operation Manual/002/2020-21
For internal circulation only
Action for Social Advancement (ASA), Bhopal, M.P. P a g e | 64
24. Monthly meeting of Community Institution or Gram Sabha meeting is compulsory where all
payments shall be read out by the President, Sachiv and the representative of ASA.
25. The proceedings of meeting shall be video recorded and shared with the HO.
Responsibility:
26. The responsibility of implementing the guidelines is with the Area Manager and the Project
Manager in all respect.