LEDGERS MADE 1. Cash book 2. Permanent Stock Register 3. Temporary Stock Register 4.

Contingency Register (recurring & non recurring register) 5. Local dispatch Register 6. Sanction Order Register 7. Petty cash approval Register 8. Petty cash Register 9. Attendance Register 10. Monthly account format and annual account format

TOUR REPORT OF TRAINING SUMMARY As per the schedule I have been arrived to Ludhiana on 29.12.2013 and come to attend the office of the RGR Cell, Communication Center, Ludhiana by 10:00 A.M. and met Mr. Budhiraja, Administrative Accounts Officer. I have discussed several points of administration procedures and maintenance of Accounts Procedures and other works related to administration. Mr. Budhiraja has also briefed about the rules and regulation that what he is being followed in the Ludhiana office. He has also given about some rules and regulation materials and the forms that are to be maintained for day by day office work. As per the institution of Mr. Budhiraja on 30.12.13, I started to learn the official work along with one of office staff Mr. Ravinder Singla who is looking after the works of accounts. Both of them worked together with the payment of Bills to staff members working in this official should get proper acknowledgment. On that day both of them were prepared the consultant bill in details with reference to rules and regulations of RGR Cell. The payment of consultants was made after the approval of his bill by the programme officer duly certifying the work done in accordance with terms of contract. Thereafter deducting the income tax at the prevailing rate and other deductions, if any and release payment. The travel expenses and lodging to the consultants shall be paid only in accordance with the terms and condition of the contract and Travel norms and other expenses will be disallowed. One of the Field Officers bills also checked with stage by stage with reference to rules & regulation of the RGR Cell and also verified with norms and admissible claim. The bill was checked the reference to contractual periods and approved receipt by the Consultant & Project co-ordinator. The number of visits has also been checked with admissible total number of visit per month accordingly the total

number of days visited within the month has been verified and admitted for claim has also been checked during the particular month with admissible period before making period the bill was checked whether the consultant has been recommended and verified the visit of the Field Officer. One of the Field Officer travel bill was also scrutinized by me and verified with norms. In the travel bill of field officer the number of visit which is admissible for the month has been checked with reference to terms and conditions on the period of contract. Every field officers visits will be verified with admissible number days and pay the bill amount. Approval of tour was checked in every bill before making payment and also checked the maximum number of kilometer per month for each Field Officer checked. The visit for the monthly meeting was excluded in the tour programme. The every day traveling km reading of the field officer is also mentioned in the bill arrived actually before making. If anyone of the visit made by the field officer other that admissible rate will be excluded in every month. 31.12.2013 One of the consultant bill was scrutinized with reference to the norms of the RGR Cell and verified with several stages and passed. Again we have verified the cluster bills and their norms, travelling cost and salary have been arrived properly for making payment. 1.1.2014 May employees salary bills have been scrutinized with reference to times and norms of the RGR Cell during the day and the to prepare and pass the bills before making payment.

 The employers salary bill was scrutinized with reference to aforesaid contract period on monthly basis, the salary fixed. This bill has also been verified subject to tax deduction the prevailing rates. The bill was also checked whether the employee has attended the number of days in a month and accordingly their pay was proportionately paid. Is that any discrepancy was found in the bill other than norms the payment will be held up until clear the objections. 2.1.2014 As per the institution of Mr. Budhiraja both of them were discussed with the cash Book and ledger entries. The maintaining of cash book both and the Ledger entries were seems very carefully in the respective books. Cross verification has also been made whether the entries made in cash book should made as well as in the Leger Book. As it is vital maintenance of every office, I have taken the copies of cash book and ledger entries for which is enable me to maintain in the RGR Cell at Coimbatore. 3.1.2014 Today, it is to discuss about the reconciliation statement of Bank account with reference cash book. Purchase of stores Secretary, Executive Director are Chairperson we have to competitive authority for sanctioning expenditure in connection with the purchase all stores consumers dictionaries and equipment required for RGR Cell. Purchase procedure : The following procedure shall be followed to effect the purchases and execution of the administrative/repairs/printings works etc. for he efficient working of the RGR Cell :i) Up to Rs. 2000/-

One Scientist of Administrative Admn. Accounts Officer/Administrative Assistant RGR Cell without quotations at the lowest market rate. ii) From Rs. 2001/- to Rs. 10,000/Two members purchase committee consisting of two Scientists or one scientists and Administrative Admn. Accounts Officer/Administrative Assistant, RGR Cell. iii) Above Rs. 10,000/Three members purchase committee consisting of the following 1. Secretary/Executive Director, RGR Cell 2. Representative of SRTT 3. Scientist/Administrative Account Officer Administrative Assistant, RGR Cell General points about guidelines of purchase The committee will call quotations as far as possible but where the committee feels that it will not be conducive to call the quotations the committee may make the purchase after visiting local/outstation markets. The purchases from the Govt. Govt. Departments/Semi Govt. Department/Govt. Undertaking, sole manufacturers, authorized dealers of sole manufacturers, and on D.G.S.&D, rate contracts may be made without calling/collecting quotations from other sources. Where the purchase costing more than Rs. 2000/- is made without quotation or less than three quotations, a certificate about reasonableness of rates will be given by purchase committee concerned. Accounts RGR Cell shall keep all books of accounts (viz. Cash Book, Bank Book, Ledger Journal Registers, Stock Register, Fixed Assets Register and Petty Cash Book) and other Chairman Members Member

records as may be statutorily required at its Registered Office in Ludhiana, or at any other place, as may be decided by the Governing Body from time to time. The books of accounts shall be in a Tally Accounting package or any other place, as may be in

Financial and administrative rules in brief to be kept in view for the smooth operation of SRTT/NRTT and other projects at Regional Center, RGR Cell, Coimbatore, Tamil Nadu Rules, Regulation and Procedures to utilize the funds 1. The funds are to be utilized strictly in accordance with the terms and conditions mentioned in the Grant Letter and to follow the guidelines/instructions of the Trust in force at present and issued from time to time. Separate Bank of Account : At present Regional Center has one bank account. The

funds from SRTT and NRTT projects are transferred to this bank account No. 3148899155 in operation with State Bank of India, TNAU Branch, Coimbatore. Whether new bank account for NRTT projects is to be opened for the above bank account is to be operated for SRTT and NRTT projects. Appropriate action is required to be taken and the Trust is to be informed accordingly. RGR Cell is however maintain separate bank account for NRTT projects. 2. Raising of contribution form the other sources Source from the funds are to be raised -----------3. Balance at the end of the month is clearly to be mentioned in all requisite reports to the Trusts 4. Expenditure is to be incurred as per the Line Items. While initiating the indent/proposal for incurring expenditure under any Line Item, it must be ensured that the expenditure pertains to that every Line Item. The detail of purpose for which expenditure is to be incurred is to be mentioned in the Indent/Proposal/Sanction (Formats being used by the Cell to be discussed and prepared for RC Center). 5. System of Purchase procedure Formulation of purchase committee of Regional Center, Coimbatore Placing of orders

 Verification

of

material

(specification)/bill

amount

by

the

committee/concerned Indenter Entry of the material in the relevant registers (Consumable/Fixed Assets Register) Purchase procedure mentioned in Chapter II and Chapter III to be followed amending the same as per requirement of the RC and the concerned projects. System of Purchase Procedure is to be sent to the Trust for approval. 6. Books of Accounts Who will maintain the books using the Standard Accounting package? Whether RC or RGR Cell 7. Procedure for booking of expenses As already being done by RGR Cell The observations raised by Mr Viswanathan to be kept in view Community based organizations 8. Joint Bank Account with CBO how it will be feasible and who will monitor the same. 9. Interest earned Investment of funds, opening of FDs to earn interest Whether it will be at the level of RC or RGR Cell.

Procedure of Checking the bills