FI NA NC E

MA NU AL

Jan Mi tra Nya s

SA 4/ 2 A Da ulatpu r, V arana si
-22 1002
Ph on e no. +054 2 – 2586 688
Web sit e: www .pvc hr. or g
ww w. pvch r.blo gs po t.c om
Ema il: pvchr. ind ia@g mail.c om

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 Co nt en ts

S. Con te nt s
no
1 Visi on , Mis si on an d worki ng
ap pr oa ch Core Va lue s
2 Ac cou nti ng Sys te m
3 Pl an ni ng & Budge tin g
4 Mo nit orin g Sy ste m
5 Rep orti ng Sys tem

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Chapt er - 1

VI SIO N, MIS SIO N AND CORE VALU E AND WORK IN G

AP PR OAC H

OUR VISI ON
To establish a true, vibrant and fully entrenched democratic society
through Jan Mitra concept where there shall be no violation of civil rights
granted to a citizen by the state.

OUR MISS ION

To provide basic rights to all, to eliminate situations, which give
rise to exploitation of vulnerable and marginalized groups and to start a
movement for a people friendly society (Jan Mitra Samaj) through an
inter-institutional approach.

OUR W OR KING APP RO ACH

• accurate investigation and documentation of human rights violations

connected with advocacy, publication and networking on a local,
national and international level
• creating models of non violent and democratic communities (People
friendly villages, torture-free villages)
• building up local institutions and supporting them with active human
rights networks
• creating a democratic structure for the ‘voiceless’ to enable them
access to the constitutional guarantees of modern India
• empowering marginalized communities by trainings and access to
information
• promoting a human rights culture
• linking local and international human rights together

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 • linking grass roots activities and international human rights
networks and institutions together

CORE VALUE:
1. Equity
2. Fraternity
3. Non –Violence
4. Participatory Democracy
5. Secularism

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Chapt er - 2
Ac co untin g Sy st em

a) CASH WITHDRAW :-

o Account officer will write letter a request letter or oral request with
the evidence to Managing Trustee Ms. Shruti Nagvanshi and after
her approval accountant will withdraws fund from the bank by
issuing cheques.

o If the cash withdraws is less than Rs. 25,000 a single messenger

will be deputed. If its exceed Rs. 25000/- two persons will be
deputed to the bank. Vehicle will be provided.

o Cash disbursement at the office shall be from 10:30 -11:30 in the

morning and 3:00 to 4:00 pm in the evening on all working days.

o The Account officer verifies the indents, vouchers and supporting

bill and check the cash balance in the concerned projects, tallies it
and close the account of the day.

o For program conducted in place other than Varanasi city, if the

disbursement of money is more than Rs. 100,000 the financial unit
shall ensure that either one of their staff accompanies the
organizers of the program or they ensure that one of the senior
staff of the organization accompanies the program to assists in
financial matter.

b) CASH MAINTENANCE :

o After cash withdraw amount will be kept main cash box and
Administrative co-ordiantor/Manager/Member Secretary or approved
person by him with the consultation of Director owns the

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 responsibility of cash box. C.A. and Director will check main cash
box through the unannounced visit/inspection.

o Accountant will request for the transfer of cash from Main Cash Box
to Petty Cash Box which is documented.

o Weekly verification of the cash by Administrative co-ordinator/

Manager. The monthly signature of Managing Trustee is very
essential and important.

o Investigation of entire process once in the year by the few member

of core –group and the Director and share the finding to core team
and core group, which leads into new suggestion.

c) PAYMENT PROCEDUR E:

• The Member Secretary, Core Group authorize to sign on voucher

below 500 Rupees, more than 500 Rupees will be approved by the
Managing Trustee(MT) and Member Secretary(MS) and more than
10,000 Rupees with the sign of Legal Advisor (Mr. Tanvir Ahamed
Siddique) along with MT and MS or only by the Director. It is
defined by affidavit of Director before the Board of Trustee(s).

• The payment of the purchase of stock and assets is paid by the

cheque.

• The Account Officer in turns checks the budget head, project

availability of funds in the project and then passes it for payment.

d) SIGNING O F CHE QUE:

Resolution taken by the Board of Trustee on 5 th January, 200 9

in m eeting no: 10

Managing Trustee (Ms. Shruti Nagvanshi) has been authorized by the

Boards of Trustee to sign cheque up to the value of Rs. 50,000

More than Rs. 50,000 will be jointly signed by the Managing Trustee
(Ms. Shruti Nagvanshi) and Account officer (Mr. Ajay Singh).

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e) SETTL EMENT O F THE ACCOUNTS:

o All the staff & consultant of JMN read and study the Accounting
guideline of JMN very carefully and settle their accounts as per
the guidelines.
o The staff and consultant while settling the account should hand
over the accounts to the Accountant dealing with the concerned
project.
o Program staff in the field should hand over the account to unit
co-ordinator shall check the account while handling to the
Account Unit.
o The Account Officer by him/herself or through the accountant
will check the bill before making entry in the following head after
the verification of two signatories from Member of Core Team or
Core –Group.

f) REC EIPTS:

o Separate Receipt books are maintained for both foreign contribution

and local contribution.
o When fund received from foreign donor and from local donors, the
account officer responsible for maintaining the receipt book,
prepare the receipt for the funds received, get the signature of
Trustee or member secretary or Director or Account Officer or
Project Head and get the signature of Director or his/her nominee
or Trustee or Project Head on the covering letter and send it to the
concerned Donor within 2 days of the receipt of the fund after
making entries in the despatch register. The deadline is calculated
only from the date of realization of fund in our Bank.
o Receipt of any fund is informed immediately by the account officer
to the Managing Trustee, Director, Project Co-ordinator or Program
co-ordinator and Member - Secretary.

MA INTENANCE OF TAL LY SYSTEM

o Tally 7.2 is installed in the two computers in the Accounts unit.

Each system has its own secret password.

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 o The quarterly financial report in form of print out should be
documentated with the signature of appropriate authority.

g) ACCO UNTING GUIDE LINE FOLLOWED IN JAN MITRA NYAS

–TRAVEL

Original Bus/Train/Flight ticket should be produced with details (from

-to). The travel details should be produced with the ticket. All the original
flight ticket should be substantiated by the boarding pass.

JAN MITRA NYAS – IN LAND TRAVEL PO LICY

1. Staff tra vel, only for clear stated program

purposes which are neces sar y to the conduc t of
an acti vity.
2. No travel is taken w ithout budge t pro vision.
3. No Travel is under taken without any p rovision
4. Minimu m Cost and optimal eff iciency should be
thrust
5. Public transport remains as the prefer red mod e of
travel.

FOREIGN TRAVEL PO LICY

PR EPARATION B EFORE TRAVEL:

o Advance request should be made in case of request for
foreign currency required for the travel.

o Foreign travel request application to be submitted by the

staff member to the Director and after his approval ticket
will be purchased.

LOCAL TRAVEL –INDIA

o Vehicle for pickup and drop at the airport /railway station on the
arrival and departure would be arranged by the organization on
information from concerned staff.

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 o In case of any other local travel expense with regards to the
program could be claimed on submission of bills from the
organization.

o Extra baggage charges can be claimed only when carrying official

materials in excess and specifically approved by the
Director/Administrative co-ordinator.

• TRAVEL ADVANCE & SETTL EMENT:

o Travel advance is given after the approval of Administrative co-

ordinator/Director /Project -Program Head on the application.
o All the expense made during the travel shall be supported by
original tickets, bills and invoice as the case may be no
photocopies will be accepted will be given to the Accountant for
the reimbursement.
o Official postage/telegram/telex and trunk call charges incurred
on account of the organization shall be reimbursed on production
of proper receipts.
o Telephone call made to residence while on outstation duties shall
not be charged to JMN.

OTHER ADVANCE :

o Prog ram Advanc e: Program advance will be given after approval

of Program Co-ordiantor/Administrative Co-ordiantor/Director.
o Personal Advance and Salary: Director/Administrative Co-
ordinator will decide for the personnel advance and salary.

ADV ANCE R ECOVERY :

o Prog ram Advance : the program bill can be claimed after

three days completion of the program with the attested bill by
the concerned authority to the accountant. The Program
Advance should be settled with in 5 days of the completion of
the program.

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 o Salary aga in st advance : the recovery of the advance will
be decided by the Director/ Manager according to the
guideline of the organization.

POLICY FOR US ES OF VEHIC LE:

o Drivers of office vehicle shall keep trip sheet in the vehicle at

all the times and shall get the signature of staff/guest
travelling before they disembark.
o Hiring of Vehicle should be done only through the
administration and shall not be done directly.

SETTING OF ACCOUNT:

Account of the travel to be settled completely within five days from the
date of return. Kindly ensure that you hand over the remaining foreign
currencies immediately on return so, that this could avoid fluctuations.

Account to be settled along with a tour report.

GENE RAL

o The cash bills should indicates the name and address of the supplier, the
dates and the description of material, quantity, rate, amount and total cash
of bill.
o Any expense without bill will not be accepted.
o For credit receipt or photocopy of the cheque should be attached with the
sign of the vendor.

SALARY

o Salary Disbursement will be done only after the transition of fund from
the funding organization on date 7 of each month.
o The date of the salary disbursement is uncertain if the transition is
delayed with any reason.
o Salary will be paid through A/c payee cheque or draft. In any case the
cash payment of salary will be approved by the Director and the

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 Administrative co-ordinator, it should be informed to the accountant in
the last week.
o Every co-ordinator/activists/teachers/community fellow should submit
their monthly progress on 3rd of each month to Administrative co-
ordinator or Program Head. Account Officer will give notify the
disbursement of salary.

STOCK MAI NTENANCE:

1. Accountant will tally purchase bill with the list of verification given
by the office Assistant.
2. The entry of the stock will be done in Inventory Book and also in
Manual register.
3. The stock issued to the co-ordinaotor, teacher and activists will
clearly mention receipt no., description of commodities, date and
signature of issuing authority.
4. Office assistant will submit with in two days to the accountant after
the approval signature of Administrative Co-
ordinator/Director/Program Head.
5. The stock register should be available at each centre and it should
be timely maintained.
6. Administrative Co-ordiantor/Account Officer or concerned person
appointed by them will do the verification of physical stock at the
centre and submit one report to the account officer.
7. The Director/ Member of Trustee/Core Group/Core Team can do
the direct examination.

STATI ONARY:

The stock register is maintained project wise, which clearly state the
items with details, signature of the recipient and the deliver.

For training, number of stationary must be purchased must be tallied with

the number of the participants signed in the registration form (Participants
list). So, also other resources material like pen, files could be bought in
lump sum by following the usual procedure for purchase.

POSTAGE/ FAX

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 For purchase of postal stamps, the list of the addresses to which the
letters were posted must be attached along with the letter. For all fax
bills, the material that was faxed must be enclosed along with the
information, as to whom it was faxed

XE ROX/ PRINTOUTS

For every Xerox/Print out bill, a copy of material that was printed or
photocopies must to be attached.

VEHICL E

A log book is to be maintained for both two wheelers/trust owned vehicle

wherein all particulars like starting km/closing km/time of arrival and time of
departure/name of person/purpose/destination have to be included. It should
be checked daily by the office staff and countered check by the
administrative co-ordinator/Account Officer periodical level.

Insurance of the vehicle should be promptly paid and it has to be monitored

by the Account Officer.

LIBRARY BOOK

Purchase of new books, stocks of existing books and allotment of book

should be noted down separately in revelent register being maintained for
said purpose.

These register shall be verified by the Administrative Co-ordinator or other

appropriate authority.

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CHA PT ER –3

PL AN NI NG AN D BUD GE TI NG

• The Project Holder sits together with the Project Co-ordiantor and
staff and work out on Action Plan.
• Based on the Action plan, they work out the strategy for
implementation of the Plan.
• Then they work out Indicators, Impact and outcome of the Action
Plan.
• A Proposal is worked out based on the need of the situation.
• They sit with the Director and discuss with him on this. They plan
the Budget accordingly.
• After a discussion the Administrative Committee and Core Team for
further discussion.
• After discussion with the higher body, the coordinators again sit
making the corrections, alterations suggested by the higher Body.
• Then the Budget and proposal is finalized.

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CHA PT ER 4

MO NI TOR IN G SYST EM

• Account officer will monitor the accounting process of Accountant

as per the resolution taken by the Board of Trustee in Meeting no. 9
on 30th July, 2007
• Director/Managing Trustee/Member Secretary will randomly
monitor Account Officer.
• Financial activities are followed as planned in the Financial
Reporting calendar.
• Project wise, project core team will monitor the receipt and the
payment.
• For the transparency and accountability towards the public Social
Audit will be done one in the year.
• We will share the expenses with the beneficiary and involve them
into discussion for the validation.

RE GISTER

Register are of fundamental importance to the compilation of the statistic

needed to monitor short term developments. Register are maintained for

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documenting/streamlining the work we do. This is a record of past events
and incidents:

For easier administration, the following registers are maintained.

o Att enda nce Register

o Movem ent Reg ister

o Visitor Reg ist er

o Leave Reg ist er

o As sets Reg ist er

o Vehicle log book

o Inco ming post Reg ist er

o Postal Stamp Reg ist er

o Dispatch Register

o Petition Register

o Stock Register

o Photo state Reg ister

o Stationary Register

Fixed assets register will check by the Account officer and Administrative
co-ordiantor and reviewed by the Director and Board of Trustee/Core
Group

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CHA PT ER 5

RE POR TI NG

RE PORTING TO DONOR

• All financial statements to the Donors are prepared according to the

financial year as given in their signed contract – either it is April –
M arch or January to December.
• In all reporting either be it financial or narrative, the Project
Number, the Project Title and the Project Period should be clearly
mentioned.
• Financial & Narrative Reports are prepared and submitted to the
Donors on a monthly, quarterly, half yearly and on an annual basis
based on the requirement from the Donors.
• At the end of the project period, a consolidated final financial and
narrative report is prepared and sent to the Donors.
• All financial and narrative reports are prepared in the prescribed
form given by the Donors in the contracts.
• Along with the reports prepared in the formats given by the Donors,
a variance statement is also sent to them and in some cases
(explained) the reasons for the variance under certain budget heads

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 which have exceeded from the original allotted amount in the
budget.
• All original vouchers, Bills along with the Cash Book, the Bank
Book, the Ledger and the financial statements are sent to the
Donors, if it is required by them in the Cooperation Agreement
contract already signed.
• At times of visit by any Donor to JMN Office, all particulars
requested by them during their visit are provided to them

RE PORTING TO BOARD OF T RUSTEES AND CORE GROU P

• All financial particulars are provided to the Board of Trustees in all

Trustee Meetings which are held once in a year.
• These particulars are sent to them well ahead of the Trustee
Meeting – before 10 days.
• Particulars like project wise receipts and payments are provided in
the Meetings and the period is from the previous meeting to the
current meeting of core group.
• All matters related to Finance Management are also placed for
discussion in the Trustee Meetings and core group.

RE PORTING THROUGH WEBSITE

All financial Statements of Jan Mitra Nyas are updated in People’s

Vigilance Committee on Human Rights blog site (www.blog.pvchr.org)
once the Annual Audit is over.

RE PORTS

1. Monthly Trial Balance Sheet

2. Monthly Bank Reconciliation
F.c1170 UCO Bank (Saving A/c)
N.t 768 UCO Bank (Saving A/c)
N.t 55 UCO Bank (Current A/c)
3. Audit for our book April
4. F.C 3 Return 31 July
5. Returns Jan Mitra Nyas
6. Account officer will keep the trail Balance Sheet in the
every month Core –team meeting. According to it co-

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 ordiantor will give their planning, which will approved
by the Project Holder, Core –team member or Director.
7. Trial Balance Sheet will be shared in Core –group
meeting after every six months.
8. The audited FC-3 Return, Income Tax Return and
yearly balance sheer will be sent to the funding
organization.
9. To prepare yearly work plan according to the
agreement of the funding organization and present in
core team and Accountant will work accordingly.

AGRE EMENT:

Agreement should be prepared at during each appointment time

with the signature of the candidates and also policy should be
issued to him/her.

The agreement file will be the responsibility of Managing

Trustee/her nominee/ Account officer.

ORGANOGRAM OF THE ORGANISATI ON

Board of Trustee

Core Group

Director

Administrative team

Core Team

Working team

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BOARD OF TRUSTEE OF JAN MITRA NYAS (PUB LIC
CHARITABLE TRUST)

A. Shri G yane ndra P ati - Settlor (a renowned poet))

B. Sant Vi vekdas - Head P riest of Kabi r Chaura Math
C. Smt. Shrut i Nagvanshi - Soc ial Worker
D. Shri L al Bahadur Ram-Teacher an d Dalit ri ght act ivist
E. Shr i Gopal Das- T ribal activ ist s for commu nal Harmony

RES PONSIBILITY OF TH E BOARD OF TRUSTE ES :

(i) Legal Holder
(ii) Monitoring of the flow of funds;
(iii) For ideological verification of the work: Appointed Director: Dr.
Lenin Raghuvanshi

CORE G ROUP F OR PO LICY MAKING

o One represen tative f rom the Trustees- Smt. Sh ruti

Nagvanshi.
o Two person s from PVCH R Executi ve Council
 Dr. Lenin R aghuvanshi
 Dr. Mahe ndra P ratap
o One person devoting full time: Shri S iddiqui Hasan
o Represen tative f rom Wome n’s f orum: Smt. Shanti
o One Marginal farmer: Shri Manoj Singh.
o One person f rom Dalit Initiati ve: Sh ri Lal Bahadu r Ram.
o One person f rom Minorit y an d Legal Aid Initiative:
Tanveer Aha med S iddiqui (Advocate).

The Core Group mentioned above meets once in every six months
for approval of all appointments.

On 1 st Jul y, 2 00 9 in the Joint meeting of Core Group, Core team and key
staff, Core Group approves Core Team and Administrative team as a legal
Body of the organization. Core Group also approves the name of the Core
Team Member and the Structure of the Administrative Team.

AD MINISTRATIVE TEAM:

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Day to day acti vities of the p rojects by ta king the decision
after the recom men dation of core group under the leadership o f
Director.

Administrative Team will work in the leadership of Director and it consists

of Managing Trustee, Member Secretary, Core Group, Director and all
Assistant Directors.

ASSIST ANT DIRECTORS:

1. Assistant Director (Administration): Mr. Upendra Kumar
2. Assistant Director (Campaign): Mr.Anup Kumar Srivastava
3. Assistant Director (Communication): Ms. Shirin Shabana Khan
4. Assistant Director (Documentation): Vacant
5. Assistant Director (Legal): Vacant

The vacant post of Assistant Director will be fulfilled with the

selection/election by the Core Group on the recommendation of the
Directors.

# The Administrative team mentioned above meet once in every

month and the meeting can be called urgent situation related to the
projects and activities.

PVCH R CORE TEAM (It is basically a Manage ment

Com mittee which sugges ts dif feren t pol icies, rules and
regulation to the Core Group for app roval and manage the
approved plan of the Core Group throug h the
admi nistrati ve team)

(i) Ms. Anupa m

(ii) Mr. Jai Kumar Mishra
(iii) Ms. Shi rin Shabana K han
(iv) Ms. Shrut i
(v) Mr. Ajay Singh
(vi) Mr. A nup Sr ivastava
(vii) Mr. Um esh Singh
(vii i) Mr. Upen dra K umar
(ix) Mr. Siddique Hasan

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# The meeting of the core team will be chaired by the Managing
trustee in her absence by Member secretary. The Core team
mentioned above meet once in every month and the meeting can be
called urgent situation related to the projects and activities.

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