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The organization has adopted new policies in the context of changing scenario of professional management needs by adopting recently a transparent and appropriate intervention approach. |
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BOARD ROTATION POLICY |
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The board rotation policy of Alternative for Rural Movement (ARM) organization as enshrined in its memorandum of association and adopted henceforward for all future purposes is as follows: |
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The board of member of ARM organization means the Executive Committee which under rule-11, continued to be the executive committee of the organization. |
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Chairman means the chairman of the executive committee board. |
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Member means the member of executive committee board unless otherwise specified. |
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The tenure of all the Executive Committee members is for a period of 3 years. |
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Ordinary member shall elect the members of the executive committee from among themselves at the general body meeting by voice vote. |
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Such election and rotation will take place in every three years. |
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INVESTMENT POLICY |
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Today the 20th day of April, 2009, the Executive Committee member of Alternative for Rural Movement (ARM) organization in its board meeting have the authority to deposit the securities or investment of the organization fund in the joint bank account in the name of Alternative for Rural Movement (ARM) having jointly operated by Chairperson & Coordinating Member.
Further, the member of the Executive Committee shall invest such surplus funds of the organization that require investment from time to time in the mode specified under section 13(1) (d) read with section 11(5) of the income Tax Act 1961 or such modes as may be prescribe by any subsequent alternation, amendment or addition to the said Act dealing with investment of organization’s funds. |
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ASSETS PURCHASE & SALE POLICY |
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The Executive Committee (board) members of Alternative for Rural Movement (“ARM) constitute in consensus the “Assets Promotion and Management Committee to handle all the matters relating purchase, sale, disposal and related investment of the assets owned by the organization.
The Assets Promotion and Management Committee shall comprise of: |
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The Chairperson. |
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The Treasurer. |
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Coordinating member of ARM Organization. |
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The powers assigned by the Executive Committee to this committee are as under: |
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The investment/purchase/sale of assets will be as per approved budget cum capital allocation of the year in context. |
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Quotations to be invited for acquisition of assets above Rs. 25,000/- from at least 3 reputed firms. |
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The purchase is to be made in the lowest quoted rate basic with prior approval of the Assets Promotion and Management Committee |
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The aforesaid committee shall have power to sell/dispose any property assets, equipments, commodity owned by ARM organization. |
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The assets promotion & management committee is also entrusted with the maintenance of organizational assets from time to time & proper record of inventory. |
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Physical verification of stock and store item of assets is to be taken up annually and any depreciation/discard is to be effected with approval of the Executive Committee of ARM organization. |
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The Executive Committee is empowered to revise, alter, add or delete any provision of the above said policy on assets management as and when it deems it proper. |
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The Executive committee of ARM organization has laid down the following norm in matters of personnel management and staffing requirements, to the adhered for all purposes. |
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ARM has been following this policy since inception in order to bring a gender justice from grassroots to organizational level covering all the segments. Women constitute the major chunk of ARM staff personnel in different level of organizational cum field activities. They are provided with all facilities as stipulated in the personnel policy in addition to their maternity leave rules and ancillary benefits. |
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Promotion of Women and Children’s empowerment, livelihood & property with emphasis on rural background, backward & deprived status as well as socio economically oppressed cum exploited categories have, in principle, been adopted as the core mission of ARM project & programme intervention. Equitable extension of development opportunities to all, honest implementation, linkage with development departments and transparency of operation have eased the organization all-round support and cooperation. |
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Under the new financial policy ARM developed manual on different tools and techniques, registers, formats etc. Rules and regulations, modalities for use of those instruments has also been developed and adopted to streamline financial segments in a decentralized manner on financial management and monitoring, budgeting, staff welfare, leave and assist management etc. |
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Service conditions and employment Policy |
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This Employee Policy Note has been prepared to help you get familiar with the key policies, benefits, regulations and codes of conduct at Alternative for Rural Movement. This NOTE is intended for internal circulation only. The contents of this NOTE will be modified from time to time and amendments will be issued. Interpretation of the Handbook by the management is final. If you need any clarification or further information on any aspect of this NOTE, you can get in touch with the Coordinating Member. He will be happy to help you. |
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TERMS OF EMPLOYMENT |
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Alternative for Rural Movement (ARM) is happy to have you as a part of the organization and with a hope to ease the unfamiliarity of the new work surroundings, presents this NOTE.
When an employee joins Alternative for Rural Movement (ARM), on the first day, she/he is also required to furnish the following documents: |
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Residential Address and Telephone number. |
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Change in Marital Status. |
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Change in the beneficiaries/ nominations for various benefits. |
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Additions in the family i.e. children . |
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Additional qualifications obtained. |
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All employees will be on probation for a period of at least one year. At the end of one year period there will be another performance review, based on which the employee will be regularised up to the end of the concerned project of Alternative for Rural Movement (ARM). In case, the performance of the employee is less than satisfactory, the same will be communicated to the employee and her/his probation may be extended by another one year . However, if the performance is unsatisfactory even after the extension of the probation period, her/his employment with Alternative for Rural Movement (ARM) is liable to be terminated. |
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WORKING HOURS: |
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The office/field working hours at Alternative for Rural Movement (ARM) are based on the project needs and demands. Thus a separate note will be circulated for each project. However the working days are six (normally from Monday to Saturday) except for Urban Health Centre where Monday is a holiday. All employees are required to sign in the register every morning upon arrival as a matter of discipline and employees must strictly adhere to the same. The office working hours at Alternative for Rural Movement (ARM) are from 10:00 am to 05:00 pm with a lunch break of one hour (between 01:00 pm to 02:00 pm) from Monday to Friday. On Saturday the work timings are from 10:00 am to 02:00 pm).
Every employee should attend on time. Late coming will be seriously viewed and disciplinary action may be taken.
In case an employee is asked to come to office due to exigencies of work; s/he shall be accordingly avail leave on other day with written approval from the Coordinating Member. |
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OFFICE CONDUCT: |
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The underlying philosophy of all aspects in this NOTE is discipline and integrity at all times. As it is not possible or feasible to list out every aspect simply the code of conduct should be valued. Alternative for Rural Movement (ARM) has the right to take action that can include termination or suspension of the employee, as the situation warrants. This covers direct work performance, work-related conduct and general values of the society.
Alternative for Rural Movement (ARM) believes in protecting the self-respect of our female employees. And therefore any person found harassing or misbehaving with a female employee would have to face serious consequences and have to leave the organization.
Where an employee is paid honorarium or fees for making a presentation or giving a lecture, taking a training session, etc., such honoraria are treated as income of the Organisation and are to be handover to the Coordinating Member.
Only authorized people should speak to the press. To that extent, if any individual press person contacts an employee, s/he must be directed to the spokesperson designated by the organization to speak to the press. The designated person is currently the Coordinating Member, Mr. Rajendra Kumar Rana |
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DRESS CODE: |
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All employees are required to wear formal clothes suitable for Professional Business Office. Clothing should be neat, clean and in good taste. Incase of business meetings, visiting other organizations etc, employees are expected to be attired in appropriate formal clothing. |
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HOUSE KEEPING: |
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All employees are expected to keep their work area neat and clean in order to promote an organized workflow and to maintain an attractive office facility. Dustbins should be used for the materials treated as waste.
While leaving office, employees must ensure that their tables are clean, chairs are in proper place and unnecessary lights and fans are switched off. Incase one is the last person to leave office; s/he must lock the office.
Any defect/problem must be registered with Admin so that prompt resumption of work can take place. |
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SALARY AND PERQUISITES: |
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Salaries are paid on the 5th of every month for the proceeding month, by direct transfer to the employees’ Bank accounts. Certain monthly reimbursements are usually made cash payment against the bills on 5th along with the salary. Tax is deducted at source as applicable. |
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All regular employees of the organisation are eligible for Provident Fund as per law. Other allowances and reimbursements apply as provided for in the appointment letters. Provident funds provisions is not admissible to contractual or consolidated appointments.
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| EXPENSES / REIMBURSEMENTS: |
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Except for Admin and Accounts, employees are not normally expected to incur any expenses on behalf of the organisation, except for travel and conveyance. Thus advances are given to Admin staff to meet operating expenses, and to all staff when required for long distance travel. |
For purchase of daily use items such as files, photocopying, booklets, courier / postage etc, the employees should contact Admin. In case of items costing more than Rs. 500, please ensure that the Coordinating Member has approved the same. In rare cases, an employee may make purchases of small items herself/himself. Employees’ can claim such expenses by submitting a monthly voucher along with bills. |
All purchases of capital assets require prior approval of the Coordinating Member. The process involves getting 3 quotes from the suppliers. A Purchase Order should be prepared and approved in writing before finalizing the same. |
| Each employee can claim one monthly voucher by the 3rd of the month for all the |
Petty expenses made by him/her, particularly for conveyance expenses incurred in the previous month. In case the employee is on tour/leave on the first three days of a month, then claim can be made on date of resumption. Claims not made on time shall lapse. Payment for the vouchers will be done only after the approval. |
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| TOURS AND TRAVEL: |
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Employees’ conveyance from residence to office and back to residence is part of the employees’ salary and therefore should not be claimed separately.
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In case the employee has to go on an official tour; prior permission must be sought from the Coordinating Member. Normal eligibility for travel is sleeper class and / or actual bus fare. Travel advance will be given as per the need and after coming back from the Tour, the employee must submit a Tour Expense Statement and bills within 48 hours from return. |
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While on tour, an employee is entitled to consolidated boarding expenses of Rs100 per day. Bills are required for these expenses. |
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Actual lodge fare will be paid against bills and it should be within the limits as per the town and as per the instructions at the time of leaving for the tour. |
| PERFORMANCE APPRAISALS: |
The appraisal is considered necessary for the organisation’s overall performance against its vision, mission and commitment to its projects. |
Goals are to be set at the beginning of the year (April 1 - March 31) on a yearly basis. For new employees, one month’s goals are to be set on the Date of Joining. After every 6 months, there will be a review with the superior (in October). • The first review for the new employees will happen after one month. After that, new goals and targets will be set and then the half yearly review pattern will follow. At the end of the year, the Annual Review would happen and increments / re-designations would be decided after that with effect from April 1. |
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The year for calculation of leave would be the same as the financial year - April 1st to March 31st. Pro rata adjustments will be made to bring the entitlements in line with this.
Employees are eligible for 20 days leave within a year (April to March).
Married women employees are eligible for Maternity Leave as per the state’s rules and regulations.
An employee seeking leave must take prior approval from the concerned head. It cannot be claimed as a matter of right and shall be at the discretion of the superior.
Leaves are normally calculated on the calendar days i.e. in case a leave is taken on Saturday/ Monday, it shall be considered as 1 day. But if a leave is taken on both Saturday and Monday, it becomes 3 days. This method of calculating leaves also applies on any other declared holidays, e.g., if a Friday is a declared holiday and an employee takes Saturday off, it will be counted as 3 days.
Using of leaves above the eligible leaves it will be treated as loss of pay. Prior written permission is required to go on leave without pay.
Nine days each year have been identified as Public Holidays. This will include, January 14, January 26, Holi, August 15, October 2, Durga Puja (3 days), Diwali, and Three days holidays will be given as per the choice of the employee’s based on their religion/sect. An employee may choose 1 of the following sets of sectional holidays- |
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Dussera, Saraswati Puja, Ganesh Chaturthi,Shiva Ratri,Laxmi Puja,Rasa Purnima, Raksha Bandhan, Ratha Yatra. |
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Christmas, Good Friday, Dussera. |
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Ramzan Id, Bakri Id, Muharram. |
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Baisakhi , Dussera,Budha Jayanti. |
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| SEPARATION: |
In the event that the employee is constrained to leave the organization, s/he is required to 30 days notice in writing or one month’s salary, in lieu of such notice. When an employee plans to part with the organization, s/he must submit her/his resignation to the Coordinating Member. Alternative for Rural Movement (ARM) is entitled to accept it with immediate effect or from any date before the expiry of the notice period.
If an employee is asked to leave the organization, Alternative for Rural Movement (ARM) will give 30 days’ notice or one month’s salary, in lieu of such notice. The employee will be entitled to accept such termination with immediate effect or from any date before the expiry of the notice period. |
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Cash book |
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Ledger |
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Stock book |
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Assets Register |
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Cash book & Bank book separately maintained for each project . |
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Separate ledger for each project. |
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Daily cash book entry should be made . |
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Daily cash reconciliation should be made- book balance and physical cash. |
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Year-end physical verification of cash by the person other than cashier to be made and certificate should be obtained from proper authority (in the presence of the authority not related to cash. |
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Bill/Cash Memo (Pakka). |
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Challan. |
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Receiver full signature. |
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Proof of payments – Receipt. |
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Signature in Cheque outgoing (if payments through cheque). |
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Signature on revenue stamp if payment is more than or equal to Rs.5000. |
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Conference/working/MS meeting expenses voucher used to be separated by a detail report of the event . |
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Travel voucher should be supported by Railway ticket/Air ticket/ Bus ticket (if available) . |
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Motor Cycle/ other vehicle, log book should be maintained as per funding agencies requirements. |
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Photocopy- Record should be maintained in the register with the signature of the ordering authority. |
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Appointment letter- (file should be maintained for appointment letter) if possible each file for employee in the detail. |
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biodata and agreement copy). |
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Attendance and Leave Records. |
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Payments through A/C Payee cheque (except animators and Village Health Workers) . |
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DA as per Service rule. |
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Railway ticket if journey availed by R/W or Air (Air ticket). |
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Bus ticket if available. |
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Log book for vehicle – should be maintained. |
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Check the logbook once in a fortnight by proper authority either Accountant or Coordinating Member. |
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Cash basis of Accounting should be followed . |
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Computerized Cash & ledger book . |
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Grant Received: All Grants received are treated as income and disclosed in Income and Expenditure Account. Provision is to be created in Accounts for unspent grant balances and shown as a liability in Balance sheet . |
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Fixed Assets: Grants received for fixed Assets are transferred to Capital fund account. Fixed assets acquired out of such grants are shown at gross cost of acquisition less accumulated depreciation. |
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Depreciation: Depreciation is charged on fixed assets as per I.T.Act specified rate. |
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Advances to Projects: |
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Computerized Cash book should reflect the advances made to projects and against which expenses received for adjustment of advances No advances is to be given if previous advances is not spent for the project . |
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Advances to be made to project coordinator for project expenses in cash or bearer cheque considering the remoteness of locations. |
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Payments for acquiring fixed assets shall be paid in demand draft/cheque. |
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Each project Co-ordinator should submit fund requirement plan at least 15 days before the release of fund. Fund request form should contain details of expenses/assets to be made/purchased. |
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Fixed Assets Procurement: |
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At least 3 quotation should be obtained in case of every procurement. |
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Quality and price should be given importance. |
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Proper bill/voucher/ cash memo/receipt should be obtained. |
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Assets should be entered in the assets register in time. |
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Payments should be made either by DD/account payee cheque. |
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Purchase committe. |
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Payment of Salary: Salary should be paid within 10th of the following month exclusively in cheque beside animator and TAX shall be deducted wherever applicable |
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Social Security Fund: will be paid to illegible employees @ 10 % of salary per month and the same amount to be contributed by the employees. |
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Part-time employee: Part time employee should maintain record of their attendance with details of work done during their presence in the office/project sites. No pay shall be paid for Sunday without work. |
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Inventories: Inventories held for income generation projects are to be valued at cost or net realizable value; whichever is lower (stock register should be maintained invariable). |
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Investment: Investments are valued at cost . |
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Filing of Return with Income Tax under section 12A: Return shall be submitted to the income tax department within 25th September of the financial year . |
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Filing of FC-3 shall be filed within the prescribed time limit . |
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Consultancy/Professional fees: TDs shall be deducted on the payment as per income tax prescribed rates as and when payments shall be made . |
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Audit: Audit shall be carried out of the books of Account maintained for each projects at quarterly interval. |
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Appointment of Auditor: Auditor shall be appointed by the Executive Committee . |
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Audit Report: Auditor shall furnish audit report at quarterly interval on the accounting function and adequacy of the internal control system. |
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Budget: Every year budget will be prepared for the organization, Chairperson, Coordinating Member and Treasurer . |
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