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“RASHTRIYA SEWA BHARATI” AN ALL INDIA LEVEL

“RASHTRIYA SEWA BHARATI” AN ALL INDIA LEVEL. CONFEDERATION / UMBRELLA ORGANISATION OF CHARITABLE, VOLUNTARY ORGANISATIONS PRESENTS SESSION ON ACCOUNTS [ kkrksa ij l=. 1.1 VISION } f ” Vks.k. “SEWA HI PARAMO DHARMA” lsok gh ijeks / keZ “ LOKA HITAM MAMA KARANEEYAM”

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“RASHTRIYA SEWA BHARATI” AN ALL INDIA LEVEL

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  1. “RASHTRIYA SEWA BHARATI”AN ALL INDIA LEVEL CONFEDERATION / UMBRELLA ORGANISATION OF CHARITABLE, VOLUNTARY ORGANISATIONS PRESENTS SESSION ON ACCOUNTS [kkrksaij l=

  2. 1.1 VISION}f”Vks.k “SEWA HI PARAMO DHARMA” lsokghijeks /keZ “LOKA HITAM MAMA KARANEEYAM” yksdfgreeedj.khre “SAMAJIKA RUNA” lkekftd _k.k “SAMAJ PARIVARTAN” lektifjorZu RSB-TRAINING-SESSION ON ACCOUNTS

  3. 1.2 Through Service to ,lsok ds ek?;e ls • Economically poor, vkfFkZd :IklsdetksjPhysically or mentally challenged, ’kkjhfjdvkSjekufld :Iklsfodykax Victims of natural calamities, izkd`frdvkinkvksalsihfMrDeprived of opportunities, voljksalsoafprSenior citizens, ofj”BukxfjdksaRehabilitation of Socially Neglected lkekftd :Iklsmisf{kr RSB-TRAINING-SESSION ON ACCOUNTS

  4. 1.3 MISSIONm}s’; Section 2 (15) of IT Act 1961 defines charitable purpose which includes, vk; djvf/kfu;e 1961 dh /kkjk 2 (15)dsvarxZr /kkfeZd m}s’; • Relief to the economically poorvkfFkZd:Iklsdetksjyksaxksadksjkgr • Imparting Educationf’k{kkiznkudjuk • Medical RelieffpfdRlklgk;rk • Preservation of Heritage, fojklrdklaj{k.k • Environment & Monumentsi;kZoj.k ,oaLekjdlaca/kh • Any other activity involving general public utility & not for profitvketurk dh mi;ksfxrklstqMhdksbZHkhxfrfof/k vkSjfcukfdlhykHk ds RSB-TRAINING-SESSION ON ACCOUNTS

  5. 2.1 A SOCIETY • A group of persons not less than 7 in number with a common understanding LkekueuLdokys 7 lsvf/kdyksxksadklewggks • Objects(Charitable only – not for profit) m}s’; ( ykHkdsfy, ugha] flQZ /kekFkZdk;ksaZdsfy;s ) • Desire to form an Association of Persons–O;fDr;ksadk ,d la?kcukusdh vkdka{kk • Subscription for Membership - lnL;rk ds fy, ’kqYdnsuk • Responsibility to Manage the Activities-xfrfof/k;ksadkizca/k djus ds fy, ftEesnkjh • Members are not the owners- lnL; lkslkbVhdkekfydugha • Nobenefitsto MC Members- izca/kulfefr ds lnL;ksadksdksbZlqfo/kkughagksxk • Normally formed for the benefit of Public at large – irrespective of sex, caste, creed, religion vkerkSjijturk dh lqfo/kk ds fy, xfBr & fyax] tkfr] iaFk] /keZlsHksnHkkojfgr • Not a Co-Operative society – dks&vksijsfVolkslkbVhugha • To be registered under Societies registration Act of the region - {ks= ds lkslkbVhiathdj.kvf/kfu;e ds varxZriathd`rdjuk • Prepare & Subscribe for - ;g rS;kj j[kuk • Memorandum of Association – eseksjsaM~evkWQ ,lksfl,’ku • Byelaws (Rules & Regulations)– ck;ykWt ( fu;evkSjdkuwu) • Submit & Register with Registrar of societies - lkslkbVh ds jftLVªkjdksiathdj.k ds fy, izLrqrdjuk

  6. 2.2 TRUSTU;kl • Prepare a Trust Deed U;kl lays[k rS;kjdjuk • Register with Jurisdictional Sub-RegistrarlEcaf/krmi&jftLVªkj ds lkFkiathdj.kdjuk • Settler or Author of the trustU;kldktud • Property owned by SettlerU;kldstuddh laifRr • Trustees – on whom Settler reposes confidenceU;klh & ftlijU;kldstudfo’okl j[krsgSa • Transfer of property to the trustees with a direction as to its use (Trust Declaration Deed)U;kfl;ksadkslaifRrgLrkarj.kvkSjmldkfn’kkfunsZ’ku(U;kl /kks”k.kfoys[k) • Trustees are not the owners of the Trust PropertyU;klhU;kllaifRRk ds ekfydughagSa • BENEFICIARIES :ykHkkFkhZ • Public at large - Public Trustvketurk& lkoZtfudU;kl RSB-TRAINING-SESSION ON ACCOUNTS

  7. 3.1 REGISTRATION iathdj.k • Under U/S 12AA Of the Income tax Act,1961 as a Charitable Institution vk;djvf/kfu;e 1961 dh /kkjk 12 AA ds varxZr ,d /kekZFkZlaLFkk ds :Ikesaiathdj.kdjokuk • Apply & get PAN / TAN under Income tax Act,1961 vk;djvf/kfu;e 1961 ds varxZriSu@Vsu ds fy, vkosnu djukvkSjizkIrdjuk • Apply & get recognition U/S 80G of the Income Tax Act,1961 vk;djvf/kfu;e 1961 dh /kkjk 80 th ds varxZrvkosnuvkSj ekU;rkizkIrdjuk RSB-TRAINING-SESSION ON ACCOUNTS

  8. 3.Registered under Societies Act lkslkbVh ,DV dsvarxZriathd`r3-1 Organization Chart- Society laxBupkVZlkslkbVhdslaca/k esa GENERAL BODY MEMBERS lkekU; lHkklnL; MANAGING COMMITTEE izca/kulfefr OFFICE BEARERS (PRESIDENT, SECRETARY, CEO) vf/kdkjhx.k SUB COMMITTEES(UNIT/DEPT HEADS) mi&lfefr(bZdkbZ @ foHkkxeq[;LFk) EDUCATION Projects etcESTATE etc शिक्षा izdYivkfnlainkvkfn Training etc. izf’k{k.kvkfn RSB-TRAINING-SESSION ON ACCOUNTS

  9. 3.3 Compliancesvuqikyu • Maintenance of Members Register lnL;ksa ds jftLVjdk j[kj[kko • Hold General Body Meeting (Members) lkekU; fudk; dh cSBddkvk;kstudjuk • Hold Managing Committee Meeting izca/k lfefr dh cSBddkvk;kstudjuk • Record Proceedings of the Meeting cSBd dh dk;ZokghfjdkWMZdjuk • Execute decisions approved unanimously or with majority vote loZlEefrls ;k cgqerlsvuqeksfnrQkSlyksaij vey djuk Continued …………….. RSB-TRAINING-SESSION ON ACCOUNTS

  10. Maintain Books of Accounts ys[kkcghrS;kjdjuk • Prepare receipt & payment and Income & expenditure account & balance sheet izkfIr;kavkSjHkqxrku] vk; vkSj O;; vkSjcSysal ’khVrS;kjdjuk • Get Statement of accounts audited LVsVesaVvkWQ ,dkamVldkvads{k.kdjokuk • Get approval for audited Statement of accounts at Managing Committee Meeting vadsf{krLVsVesaVvkWQ ,dkmaVldkizcU/kulfefrehfVaxesavuqeksnuizkIrdjuk • Get approval for audited Statement of accounts in The General Body Meeting lkekU; fudk; dh cSBdesavadsf{krLVsVesaVvkWQ ,dkmaV~ldkvuqeksnuizkIrdjuk Submit to jurisdictional Sub Registrar office (i) Activity Report (ii) Statement of Account (iii) managing committee members list Lkacaf/krlcfjftLVªkjdksdk;Zo`Rr] vadsf{krLVsVesaVvkQvkdkmVl~ vkSjizca/kulfefrdkslwfpHkstnsuk RSB-TRAINING-SESSION ON ACCOUNTS

  11. 4. Registered under Trust Act U;kl /kkjkdsvarxZriathd`r 4.1 Organization Chart laLFkklwph BOARD OF TRUSTEES U;kle.My MANAGING TRUSTEES dk;ZfuokZgdU;klh UNIT/DEPARTMENT HEADS bdkbZ/ foHkkxeq[;LFk EDUCATION Project etc ESTATE etc f’k{kkizdYivkfnlainkvkfn Training etc. izf’k{k.kvkfn RSB-TRAINING-SESSION ON ACCOUNTS

  12. 3.5 Compliancesvuqikyu • Maintenance of Trustees Register U;klhjftLVjdk j[kj[kko • Hold “Board of Trustees” Meeting U;kfl;ksa dh cSBddkvk;kstudjuk • Record Proceedings of Meeting cSBd dh dk;ZokghfjdkWMZdjuk • Execute decisions approved unanimously or with majority vote loZlEefrls ;k cgqerlsvuqeksfnrQSlyksadk vey djuk RSB-TRAINING-SESSION ON ACCOUNTS

  13. Maintain Books of Account ys[kkcghdkj[kj[kko • Prepare Statement of accounts [kkrksadkfooj.krS;kjdjuk • Get Statement of accounts audited ys[kkadu ds dFkudkvads{k.kdjokuk • Get approval for audited Statement of accounts at “Board of Trustees” Meeting U;kfl;ksa dh cSBdesavadsf{kr [kkrksa ds fooj.kdkvuqeksnuizkIrdjsa RSB-TRAINING-SESSION ON ACCOUNTS

  14. 3.6 Common Compliancesboth for Trust & Society • Prepare & File Return of Income – Form ITR Form no. 10 vk; dh fjVuZrS;kjdjukvkSjQkbydjuk & QkeZvkbZVhvkjForm no.10 • Deduct TDS if applicable from Payment & HkqxrkulsykxqVhMh,l(TDS) dkVuk • Pay TDS & File TDS Return -VhMh,l(TDS) tekdjukvkSjVhMh,l(TDS)fjVuZQkbydjuk RSB-TRAINING-SESSION ON ACCOUNTS

  15. 6.Comparative Chart: of Trust & Society RSB-TRAINING-SESSION ON ACCOUNTS 15

  16. 7.1 Accountsys[kkadu • A record of transactions or activities involving finance (quantifiable in terms of money) ysu&nsudkfjdkWMZ ;k foRrlaca/khfdz;k,a(tkseqnzkesaO;Dr dh tkldsa) • Collections/Receiptslaxzg/izkfIr;ka • Disbursment /Paymentsforj.k/ Hkqxrku • Surplus/Deficitvf/k’ks”k/ ?kkVk RSB-TRAINING-SESSION ON ACCOUNTS

  17. 7.2 Booksof Accountsys[kkadu dh fdrkcsa • Cash Bookuxncgh • Bank Book cSadcgh • Journal / day bookjkstukepk • Ledger[kkrs • Petty Cash Book[kqnjkudncgh • Stock Register / Statement LVkWdjftLVj • Postal – Inward / Outward Register Mkd &vkod @ tkodjftLVj • Vehicle Log Book okguykWxcqd • Personnel DiaryfuthMk;jh RSB-TRAINING-SESSION ON ACCOUNTS

  18. 7.3 RECEIPTS / PAYMENTS izkfIr @ Hkqxrku • Cashudn • Kindlkexzh • Sweat EquityJe nku dh lsok 7.4 Statement of Accounts LVsVesaVvkWQ ,dkmaVl • Receipts & Payments Account izkfIrvkSjHkqxrku • Income & Expenditure Account vk; vkSj O;; [kkrk • Balance Sheet rqyuki= RSB-TRAINING-SESSION ON ACCOUNTS

  19. 7.5 In the case of Charitable Institutions-/kekZFkZlaLFkk ds laca/k esa Execution of its objects is important. Thus classification of Account heads as per Object.m}s’; ij vey djukegRoiw.kZgS] blfy, ys[kk ’kh”kZddkoxhZdj.k m}s’; ds vuqlkjdjuk RSB-TRAINING-SESSION ON ACCOUNTS

  20. 7.6 Receipts & Payments Classification as per account head wiseizkfIrvkSjHkqxrkudkoxhZdj.k muds ’kh”kZdksadssvuqlkj RECEIPTS izkfIr;ka PAYMENTSHkqxrku • Corpus or FUND dkiZl ;k fuf/k • Loans & Advances _.k rFkkvfxze • Income:- vk; * Fees/Charges ’kqYd * Interest/Dividend C;kt@ ykHkka’k • Activities / Programme Collection dk;Zdze }kjklaxzg(izkIrvk;) • Assets & Properties lEifRr • Loans & Advances _.k rFkkvfxze • Administration Expenses iz’kklfud O;; • Activities / Programme Expense dk;Zdzeij O;; RSB-TRAINING-SESSION ON ACCOUNTS

  21. 7.7 ISSUE OF SUITABLE RECEIPT :- For Every money received issue a suitable receipt gjizkIreq}k ds fy, mi;qDrjlhnnsukvko’;d gS Receipt izkfIrSl. No la[;k u- ……….. Date………fnukad..........Received from(lsizkIrfd;k)…………………………………………………………the sum of (jkf’k)Rs ………….Rupees (:Ik;s)…………………………………………..) by Cash/ Cheque No (uxn/pSd u-)……………dt(fn)_……………….Bank (cSad)……….. ……………………… Towards (ds fy,)……………………………………………… Signature of Collector Signature of the sehyogi Treasurer izkIrdrkZ ds gLrk{kjlg;ksxhdsgLrk{kjdks”kk/;{k RSB-TRAINING-SESSION ON ACCOUNTS

  22. Acknowledge Every Receipt of Goods & Services / Sponsorship 7.8 SPONSORSHIP/ ASSISTANCE IN KIND izk;kstu @ lkexzh ds :Ikesalgk;rk I/We Mr/Ms/M/S (. eSa @ ge @Jh @ Jefr @ eSltZ )...................................................... are offering to sponsor / supply of following goods / services for your projects programmesvkidsdk;Zdze @ izdYi ds fy, fuEufyf[krlkexzh @ lsok;sa @ izk;kstu izLrqrdjjgsgSaA-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- worth Rs........................................................................................................... PLACE : LFkkuSignature :gLrk{kj DATE :fnukadName : uke Address :irk RSB-TRAINING-SESSION ON ACCOUNTS

  23. 7.9 CORPUS (FUND) WITH DIRECTIONfunsZ’ku ds lkFkdkiZl(fuf/k) Shall be used only for the purpose directed .Written letter from donor is mandatory dsoyfunsZf’kr m{s’; ds fy, bLrsekyfd;ktk;sxkAnkrklsi= ysukvfuok;ZgS E.g.:- • Original CorpusewydkiZl • Building Fund Hkoufuf/k • Scholarship FundNk=o`fRrfuf/k • Maintenance Fundj[kj[kkofuf/k • General Fund lkekU; fuf/k Donation above Rs.50,000/ PAN copy should be obtained : 50,000ls vf/kdjkf’knkuijPAN dh dkihysuhpkfg, RSB-TRAINING-SESSION ON ACCOUNTS

  24. 7.10 ANONYMOUS DONATION – U/s 10 (23C) & 11cs&ukehlg;ksxU/s 10(23C) & 11 Anonymous Donation means any voluntary contribution, where a person receiving such contribution does not maintain a record of identity, indicating the name & address of the person making such contributions & such other particulars as may be prescribed. csukehnkuoggStgkWaizkIrdrkZlg;ksxnsusokysO;fDrdkfooj.ktSlsuke]irk ugha j[krk E.g Contribution by a Well Wisher. ,d ’kqHkfpard }kjklg;ksx RSB-TRAINING-SESSION ON ACCOUNTS

  25. 7.11 Taxation Of Anonymous Donation - U/s 115BBCcsukehnkudkdjk/kku-- U/s 115BBC Anonymous Donation received in excess of the higher of • 5% of the total donations received by the assessee 1,00,000 csukehnkuizkIrdrkZlaLFkk ds dqyvk; dk 5 % ;k 100]000@& lsvf/kdjkf’kij shall be chargeable to tax at a flat rate of 30%. 30 % djykxwgksxk RSB-TRAINING-SESSION ON ACCOUNTS

  26. 7.12 PAYMENTS Hkqxrku shall be sanctioned by authorized person against bill or statement of expenses. vf/kd`rvf/kdkjhlsfcy ;k [kpsZ dh LVsVesaVijeatwjhizkIrdjus ds cknghHkqxrkudjuk Maintain payment vouchers recording Hkqxrkuokmpjdk j[kj[kko Name & Address of the person to whom payment is made, purpose, amount paid, mode of payment, evidenced by signature of the sanctioning authority and recipient. ftlO;fDrdksHkqxrkufd;kgSmldkuke o irk] m}s’; ] jdeHkqxrku ]Hkqxrkufof/k] vf/kdkjhdkvkns’kvkSjizkIrdrkZdkgLrk{kjgksuk t:jh gS RSB-TRAINING-SESSION ON ACCOUNTS

  27. 7.13 PAYMENT VOUCHER :-भुगतान वाउचर • Evidence all payments through payment voucher lHkhHkqxrku] Hkqxrkuokmpjlsgksbldklk{; fn[kkuk MODEL SEVA TRUST PAYMENT VOUCHER Hkqxrkuokmpj Date fn…….. V.No........ Paid toHkqxrkufd;k………………………………………………………………………………………………..................... The sum of Rs :- ----------- …………………..(Rupees……….) by cashuxn / cheque No pSd la[;k ………. Dtfnukad…………………… …………………/…………………………………………………………..Bank cSad ------------------------------ Towardsds fy;s…………………………………………………………………………………………………………………….. Head of Account [kkrsdk ’kh”kZd………………………………………………………………………………………………….. Entered on Sanctioned ByRecipient Signature nkf[kydjus dh frfFkLohd`frnsusokysdkgLrk{kjizkIrdRrkZdkgLrk{kj RSB-TRAINING-SESSION ON ACCOUNTS

  28. 7.14 DisbursementHkqxrku • Disburse the money, material collected for the very same purpose for which collected ftl m}s’; ds fy, /ku] lkexzhlaxzgfd;kgSmldsfy, ghbLrsekydjuk • Invest in deposit to match to the extent of money collected tks /kulaxzgfd;kgS] tgkardgksldsmlsfuos’kdjuk • Use the interest on deposit for the specified purpose fuos’klsizkIrC;ktdksfof’k”V m}s’; ds fy, ghbLrsekydjuk • payment through bank cheque /draft/money transfer is preferred than cash paymentlHkhHkqxrkucSadpSd @ ड्राफ्ट/euhVªkUlQj }kjkdjuk • Every payment exceeding 20,000/- shall be through account payee bank cheque/draft only20,000/-lsvf/kd ds HkqxrkudkscSadpSd @ ड्राफ्टvkfn ds }kjkghdjuk A RSB-TRAINING-SESSION ON ACCOUNTS

  29. 7.15 ROUTING THROUGH BANK ACCOUNTcSad [kkrs }kjkysunsudjuk Every Receipt & Payment of money shall be routed through a Bank account. izkfIrvkSjHkqxrkucSad [kkrs }kjkdjkbZtkuhpkfg, Deposit all amount received to a Bank account. lHkhizkfIr;ksadkscSadesatekdjokukpkfg, Make all payments through Cheque, Draft, Account transfer. lHkhHkqxrkupSd] ड्राफ्ट;k vdkamVVªkUlQj }kjkfd;stkukpkfg, RSB-TRAINING-SESSION ON ACCOUNTS

  30. 7.16 Deposit All Money Received to a Bank A/clHkhizkfIr;ksadkscSadesatekdjokuk • By filling Bank Pay –in- Slip. cSadtekiphZHkjsa RSB-TRAINING-SESSION ON ACCOUNTS

  31. 7.17 RE-IMBURSEMENT SYSTEM FOR CASH RECEIPT / PAYMENT (PETTY CASH)uxnizkfIr/ Hkqxrku([kqnjkjksdM) The Person in charge shall maintain a Cash Register recording money received and paid. gjizkfIrvkSjHkqxrkudS’kjftLVjesafy[kukgS At regular intervals a Receipt & Payment Statement shall be prepared reconciling opening & closing cash balance. fu;fer :IklsizkfIr;ksavkSjHkqxrkudkLVsVesaVcukukrFkkvkjafHkdrFkkvafrefLFkfrfooj.kdkrkyesydjuk Deposit all receipt to Bank account LkHkhizkfIr;ksadkscSadesatekdjokuk Withdraw all payment through Bank Cheque. cSadlsiSlkpSd }kjkfudyokuk • It is mandatory for the organization to maintain Petty Cash System, supported by petty cash voucher laLFkk;savfuok;Z :ils[kqnjkjksdMiz.kkyhdkiz;ksxdjsatks [kqnkjkokmpjijvk/kkfjrgksA • Not to maintain cash beyond limit. jksdMlheklsvf/kd u j[ksa RSB-TRAINING-SESSION ON ACCOUNTS

  32. 7.18 Activities /ProgrammeExpensesdk;Zdze O;; • In the case of Charitable Institution classification as per Objects or Activities /kekZFkZlaLFkk ds fo”k; esadk;ZdzerFkk m}s’; ds vuqlkjoxhZdj.kdjuk Example: Members MeetinglnL;ksa dh cSBd M.C. Meetingizca/kulfefr dh cSBd Administrationiz’kklu Office Maintenancedk;kZy; dk j[kj[kko Annual Dayokf”kZdfnol Sports Meet[ksylekxe Primary SchoolizkFkfedLdwy Medical CampfpfdRlkf’kfoj Personality Development Camp O;fDrRofodklf’kfoj Skill Development Programme dkS’kyfodkldk;Zdze • Collection /Expenses comparative table should be /prepared Lakxzg @ O;; rqYkukRedrkfydkrS;kjfd;ktkukpkfg, RSB-TRAINING-SESSION ON ACCOUNTS

  33. 7.19 How to account for Expenses of a Programme?dk;Zdze ds [kpksaZdkfglkcfdrkcdSls j[ksa\For example – tSls (i) SKILL DEVELOPMENT PROGRAMME dkS’kyfodkldk;Zdze • Pre - Programme Meetingdk;ZdzelsiwoZcSBd • Printing of Notice/ Circular/ Invitation ifji=] fuea=.k i= Niokuk • Sending through post / courierMkd ;k dwfj;j }kjkHkstuk • Hall Rent/ Decoration & Arrangementgkydkfdjk;k @ ltkoVvkSjO;oLFkk • Sound System & Lighting Hire /ouhiz.kkyhvkSjfctyhdkfdjk;k • Garland/ MementosekykvkSjLe`frfpUg • Guest Travelling & AccommodationvfrfFkizoklvkSjjgus dh O;oLFkk • Honorarium to Resource Persondk;Zdze ds fu:iddkseku/ku • Food & Refreshments HkkstuvkSjtyiku • TA/DA to delegatesizfrfuf/k;ksa ds izokldk [kpkZ • Hire & Transportation of Furniture & FittingsQuhZpjvkfndkfdjk;kvkSjifjogu • Evaluation Meeting ewY;kaducSBd RSB-TRAINING-SESSION ON ACCOUNTS

  34. (ii) ANNUAL DAY PROGRAMMEokf”kZdksRlodk;ZdzeZ • Pre-Programme meetingdk;ZdzelsiwoZcSBd • Printing of Notice/Circular/InvitationuksfVLk @dji= @ fuea=.k Niokuk • Sending by Post/CourierMkd @dksfj;j }kjkHkstuk • Hall/Stage-Decoration & Arrangementgky@ eap dh ltkoVvkSjO;oLFkk • Sound System & Lighting Hire/ofuiz.kkyhvkSjfctyhdkfdjk;k • Garlands, Flower Bouquets/mementosgkj @ xqynLrk @ Le`frfpUg • Prizes & AwardsmigkjvkSjiqjLdkj • Hire of costumes & other itemsos’kHkw”kkdkfdjk;k • Honararium to Artistsdykdkjksadkseku/ku • Food & RefreshmentsHkkstutyikuvkfn • Hire & Transportation of Furniture & Fittings QuhZpjvkfndkfdjk;kvkSjifjogu • Evaluation MeetingcSBddkewY;kadu RSB-TRAINING-SESSION ON ACCOUNTS

  35. 8. APPROVED INVESTMENTS – U/s 11(5)-U/s 11 (5) Lohd`rfuos’k Section vuqHkkx Investments निवेश • 11 (5) (i) • 11 (5) (ii) • 11(5) (iii) • Government Saving Certificates, including • Immovable Properties • Deposit in any account with Post Office Savings Bank • Deposit in any account with :- • a) any nationalized bank • b) State Bank of India or any of its Subsidiaries c) Scheduled Bank • d) Co-operative Bank RSB-TRAINING-SESSION ON ACCOUNTS

  36. 9. Panchayat or Municipality Actiapk;r ;k uxjikfydkvf/kfu;e In case of owning Land & Buildings.HkwfevkSjHkoulaca/kha • Obtain Building licenseHkouykblaslizkIrdjuk • Obtain Occupancy certificate & Door No. vf/kHkksxizek.ki= vkSjMksj u- izkIrdjuk • Pay Property tax RegularlylaifRrdjdkfu;ferHkqxrku • Obtain legal opiniondkuwuhjk; izkIrdjuk • Obtain RTC / Khata certificateRTC /[kkrk izek.ki= izkIrdjuk • Obtain encumbrance certificateHkkj izek.ki= izkIrdjuk • Obtain no dues certificatevns;rkizek.kiz= ysuk RSB-TRAINING-SESSION ON ACCOUNTS

  37. 10. List of some Resolutions dqNizLrkoksa dh lwfp • Confirmation of the proceedings of the previous meeting xrcSBd dh dk;Zokgh dh iqf”V • Approval of the Receipts/payments account of the previous month/quarter/year xrekg @ frekgh @ o”kZ dh izkfIr;ka @ Hkqxrkudkvuqeksnudjuk • Administration approval for the program to be conducted during next month/quarter/year vkxkehekg@ frekgh @o”kZesagksusokysdk;Zdzeksadkiz’kklfudvuqeksnu • Approval and sanction of budget for the program to be conducted next month/quarter/year vkxkehekg@ frekgh @o”kZesagksusokysdk;Zdzeksa ds [kpZdkvuqeksnu ,oaLohd`fr • Recording important letters, orders or correspondence, if any, egRoiw.kZi=] vkns’k ;k i=kpkj] ;fn dksbZgS] rksfjdkWMZdjukA • Appointment/termination of members to the managing committee, sub committee izcU/kulfefr] milfefr ds lnL;ksa dh fu;qfDr@ oj[kkLr Continued ……………….. RSB-TRAINING-SESSION ON ACCOUNTS

  38. Sanction to open an account with Bankers and to authorize the office bearers to operate such Bank Account cSad [kkrk [kksyus dh Lohd`frvkSjinkf/kdkfj;ksa }kjk [kkrklapkyudkvf/kdkj • Authorizing one or more to officially represent the trust/society before any authority or person fdlhvf/kdkjh ;k O;fDr ds lkeusU;kl @ lkslkbVhdkvf/kdkfjdizfrfuf/kRodjusdkvf/kdkj • Admission of membership lnL;rkLohd`fr • Approval of specific programmefo’ks”kdk;Zdze dh Lohd`fr • Annual general meeting – adoption of managing committee report okf”kZdvkecSBd & izcU/kulfefr dh fjiksZVLohd`rdjuk • Adoption of audited statement of account vadsf{kr [kkrk fooj.kh Lohd`rdjuk • Appointment of chartered Accountant for the next year vkxkeho”kZ ds fy, pkVZMZ ,dkUVsUV dh fu;qfDr RSB-TRAINING-SESSION ON ACCOUNTS

  39. 11. AUDIT vads{k.k • Internal Audit vkarfjdvads{k.k • Statutory Audit oS/kkfudvads{k.k • Social Audit lkekftdvads{k.k RSB-TRAINING-SESSION ON ACCOUNTS

  40. 12 Prevention of frauds & misappropriation/kks[kk/kMhvkSj /kudknq:Ik;ksxdSlsgksrkgS\ 1 Frauds happen due to misappropriation of cash, stock and investments udn] LVWkdvkSjfuos’k dh gsjkQsjhls& /kks[kk/kMhgksrhgSA 2 Due to forging of signature on cheques etcpSdijtkyhgLrk{kjdjusls 3 Criminal Act- concerned persons are liable to reimburse the samevijk/khekeyk & lacaf/krO;fDr ml dh izfriwfrZdsmRrjnk;h 4. Precautions:lko/kkfu;ka • Frame proper policies & procedures mfpruhfr;ksavkSjizfdz;kvksadksviukuk • 5 Internal controls & checks should be effective vkarfjdfu;a=.k vkSjtkWpizHkkohgksuhpkfg, • Reconcile cash & bank balance periodically r; le; ijjksdMvkSjcSad [kkrksadkfeyku • Maintenance of books of accounts on daily basis [kkrksadk j[kj[kkofnuizfrfnudjuk • Delegation of powers & clear responsibilities to be given to individuals and make them accountable ftEesnkjhvkSjvf/kdkjiznkudjdstokcnsghcukuk • Internal audit quarterly =Sekfldvkarfjdys[kkijh{kk RSB-TRAINING-SESSION ON ACCOUNTS

  41. 13. Registration under section 35 AC/kkjk 35 ACdsvarxZriathdj.k • 1. for specific project for 3 years and not permanent in nature fufnZ”VizdYids fy, 3 lky ds fy;smiyC/k vkSj ;g LFkkbZ :IkesamiyC/k ughagksxhSA • The application is to be sent to the secretary, National Committee for promotion of Social & Economic Welfare, Dept. of Revenue, Govt. of India North Block New Delhi 110001 ;g vkosnujk”Vªh; lfefr ds lfpo ] lkekftd o vkfFkZddY;k.k] jktLofoHkkx] HkkjrljdkjdksHkstuk • Certificate will be issued in form 58A for 100% exemption in income Tax to the donors . 100%vk;djNwV ds fy, izek.ki= QkeZ 58 esafn;ktk, nkuhdks • Annual report to be submitted to national committee indicating progress of the work and also names of the donors and their particulars. okf”kZdfjiksZV] jk”Vªh; lfefrdksizLrqr dh tk, ftlesadk;Zizxfr ,oankunkrkvksadkukevkSjmudkckdhC;kSjkfn;ktk;s A RSB-TRAINING-SESSION ON ACCOUNTS

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