Page 217 - All SFAC DOC file

Submitted by M/s,Pioneer Holon Agroecology Pvt Ltd

SECTION B: Internal Controls

Internal controls are procedures to ensure that: (I) financial transactions are approved by an authoried individual
and are consistent with laws, regulations and the organization's policies; (2) assets are maintained safely and
controlled; and (3) accounting records are complete, accurate and are maintained on a consistent basis. Please
complete the following questions concerning your internal controls.
I. Does your organization have a written set of policies and procedures that govern the administrative and
financial operations of the organization?
Ye No:L.

a. f yes, please provide a copy.
h If yes, do the policies contain the following sections:
Procurement Yes: No:
Accounting Yes: No:
Personnel Administration Yes: No:
Time Reporting Yes: No:
Travel Yes: No:
Fixed Asscts Yes: No:
Standards of Conduct (Conflict of Interest) Yes: No:
M&EL/Data management Yes: No:
Environmental safeguarding Yes: No:
Safeguarding of children and vulnerable adults Ycs: No:
Harassment and whistleblowing Yes: No:

2. List the name and position title of the individual(s) responsible for the following:
a. handling cash: Rabi Kumar Rajguru
������-----------
Rabi
b. opening/closing bank accounts: Kumar
raigun
c. managing bank accounts: ������-----------
Rabi Kumar Rajguru
Rabi
Rajguru
d. managing bank deposits: Kumar
e. reviewing expenditures to make sure they are allowable: Laxmikanta
Sapatathy
f. keeping all receipts and other documentation to support
Somanath
expenses charged to awards: Mishra
g. signing checks (specify for different signing limits, if applicable):
Not applicable

h. recording accounting entries into general ledger system: L-axianta
8apatathy
i. reconciling bank statements to the accounting records: Laxmikanta Sapatathy
""-
j. preparing financial reports: LaxmikantaSapatathy
k. preparing narrative reports: Laxmikanta8apatathy
Mishra
l. purchasing: Somanath
Somanath
m. inventory control of fixed assets and supplies: Mishra
Mishra
n. preparing payroll, withholding, fringe benefits and taxes: Somanath

3. Describe the types of reconciliations performed, and how frequently they are performed:

Type of reconciliation Frequency
Dail Monthel

4\°
CI DUE DILIGENCF QUESTIONNAIRF

Page 206 of 275