RASHTRIYA SEWA BHARATI

RASHTRIYA SEWA BHARATI

AN ALL INDIA LEVEL

CONFEDERATION / UMBRELLA ORGANISATION OF CHARITABLE, VOLUNTARY ORGANISATIONS PRESENTSSESSION ON ACCOUNTS[kkrksa ij l=

1.1 VISION }fVks.k SEWA HI PARAMO DHARMAlsok gh ijeks /keZLOKA HITAM MAMA KARANEEYAMyksd fgre ee dj.khreSAMAJIKA RUNAlkekftd _k.k SAMAJ PARIVARTAN lekt ifjorZu 2

RSB-TRAINING-SESSION ON ACCOUNTS 1.2 Through Service to , lsok ds ek?;e lsEconomically poor, vkfFkZd :Ik ls detksjPhysically or mentally challenged, kkjhfjd vkSj ekufld :Ik ls fodykax Victims of natural calamities,izkd`frd vkinkvksa ls ihfMr Deprived of opportunities, voljksa ls oafpr Senior citizens,ofjB ukxfjdksa Rehabilitation of Socially Neglectedlkekftd :Ik ls misf{kr3

RSB-TRAINING-SESSION ON ACCOUNTS1.3 MISSION m}s;Section 2 (15) of IT Act 1961 defines charitable purpose which includes, vk; dj vf/kfu;e 1961 dh /kkjk 2 (15) ds varxZr /kkfeZd m}s;Relief to the economically poor vkfFkZd :Ik ls detksj yksaxksa dks jkgr Imparting Education fk{kk iznku djukMedical Relief fpfdRlk lgk;rkPreservation of Heritage, fojklr dk laj{k.kEnvironment & Monuments i;kZoj.k ,oa Lekjd laca/kh Any other activity involving general public utility & not for profit vke turk dh mi;ksfxrk ls tqMh dksbZ Hkh xfrfof/k vkSj fcuk fdlh ykHk ds

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RSB-TRAINING-SESSION ON ACCOUNTS

2.1 A SOCIETY

A group of persons not less than 7 in number with a common understanding Lkeku euLd okys 7 ls vf/kd yksxksa dk lewg gksObjects (Charitable only not for profit) m}s; ( ykHk ds fy, ugha] flQZ /kekFkZ dk;ksaZ ds fy;s )Desire to form an Association of PersonsO;fDr;ks adk ,d la?k cukus dh vkdka{kkSubscription for Membership - lnL;rk ds fy, kqYd nsuk Responsibility to Manage the Activities -xfrfof/k;ksa dk izca/k djus ds fy, ftEesnkjh Members are not the owners - lnL; lkslkbVh dk ekfyd ughaNo benefits to MC Members - izca/ku lfefr ds lnL;ksa dks dksbZ lqfo/kk ugha gksxk Normally formed for the benefit of Public at large irrespective of sex, caste, creed, religion vke rkSj ij turk dh lqfo/kk ds fy, xfBr & fyax] tkfr] iaFk] /keZ ls Hksn Hkko jfgr Not a Co-Operative society dks&vksijsfVo lkslkbVh ughaTo be registered under Societies registration Act of the region - {ks= ds lkslkbVh iathdj.k vf/kfu;e ds varxZr iathd`r djuk Prepare & Subscribe for - ;g rS;kj j[kuk Memorandum of Association eseksjsaM~e vkWQ ,lksfl,kuByelaws (Rules & Regulations) ck;ykWt ( fu;e vkSj dkuwu)Submit & Register with Registrar of societies - lkslkbVh ds jftLVkj dks iathdj.k ds fy, izLrqr djuk

52.2 TRUST U;kl Prepare a Trust Deed U;kl lays[k rS;kj djuk Register with Jurisdictional Sub-Registrar lEcaf/kr mi&jftLVkj ds lkFk iathdj.k djuk Settler or Author of the trust U;kl dk tud Property owned by Settler U;kl ds tud dh laifRr Trustees on whom Settler reposes confidence U;klh & ftl ij U;kl ds tud fookl j[krs gSa Transfer of property to the trustees with a direction as to its use (Trust Declaration Deed) U;kfl;ksa dks laifRr gLrkarj.k vkSj mldk fnkk funsZku (U;kl /kksk.k foys[k) Trustees are not the owners of the Trust Property U;klh U;kl laifRRk ds ekfyd ugha gSa BENEFICIARIES : ykHkkFkhZPublic at large - Public Trust vke turk& lkoZtfud U;kl 6

RSB-TRAINING-SESSION ON ACCOUNTS

3.1 REGISTRATION iathdj.k

Under U/S 12AA Of the Income tax Act,1961 as a Charitable Institution vk;dj vf/kfu;e 1961 dh /kkjk 12 AA ds varxZr ,d /kekZFkZ laLFkk ds :Ik esa iathdj.k djokuk Apply & get PAN / TAN under Income tax Act,1961 vk;dj vf/kfu;e 1961 ds varxZr iSu@Vsu ds fy, vkosnu djuk vkSj izkIr djuk Apply & get recognition U/S 80G of the Income Tax Act,1961 vk;dj vf/kfu;e 1961 dh /kkjk 80 th ds varxZr vkosnu vkSj ekU;rk izkIr djuk7

RSB-TRAINING-SESSION ON ACCOUNTS3.Registered under Societies Act lkslkbVh ,DV ds varxZr iathd`r 3-1 Organization Chart- Society laxBu pkVZ lkslkbVh ds laca/k esaGENERAL BODY MEMBERSlkekU; lHkk lnL;

MANAGING COMMITTEE izca/ku lfefr

OFFICE BEARERS (PRESIDENT, SECRETARY, CEO)vf/kdkjh x.k

SUB COMMITTEES(UNIT/DEPT HEADS) mi&lfefr (bZdkbZ @ foHkkx eq[;LFk)

EDUCATION Projects etc ESTATE etc izdYi vkfn laink vkfn Training etc. izfk{k.k vkfn

8RSB-TRAINING-SESSION ON ACCOUNTS3.3 Compliances vuqikyuMaintenance of Members Register lnL;ksa ds jftLVj dk j[kj[kko Hold General Body Meeting (Members) lkekU; fudk; dh cSBd dk vk;kstu djuk Hold Managing Committee Meeting izca/k lfefr dh cSBd dk vk;kstu djukRecord Proceedings of the Meeting cSBd dh dk;Zokgh fjdkWMZ djuk Execute decisions approved unanimously or with majority vote loZlEefr ls ;k cgqer ls vuqeksfnr QkSlyksa ij vey djuk Continued ..9

RSB-TRAINING-SESSION ON ACCOUNTSMaintain Books of Accounts ys[kk cgh rS;kj djukPrepare receipt & payment and Income & expenditure account & balance sheet izkfIr;ka vkSj Hkqxrku] vk; vkSj O;; vkSj cSysal khV rS;kj djuk Get Statement of accounts audited LVsVesaV vkWQ ,dkamVl dk vads{k.k djokuk Get approval for audited Statement of accounts at Managing Committee Meeting vadsf{kr LVsVesaV vkWQ ,dkmaVl dk izcU/ku lfefr ehfVax esa vuqeksnu izkIr djuk Get approval for audited Statement of accounts in The General Body Meeting lkekU; fudk; dh cSBd esa vadsf{kr LVsVesaV vkWQ ,dkmaV~l dk vuqeksnu izkIr djukSubmit to jurisdictional Sub Registrar office (i) Activity Report (ii) Statement of Account (iii) managing committee members list Lkacaf/kr lcfjftLVkj dks dk;Zo`Rr] vadsf{kr LVsVesaV vkQ vkdkmVl~ vkSj izca/ku lfefr dks lwfp Hkst nsuk 10RSB-TRAINING-SESSION ON ACCOUNTS4. Registered under Trust Act U;kl /kkjk ds varxZr iathd`r4.1 Organization Chart laLFkk lwph BOARD OF TRUSTEESU;kl e.My

MANAGING TRUSTEESdk;Z fuokZgd U;klh

UNIT/DEPARTMENT HEADSbdkbZ / foHkkx eq[;LFk

EDUCATION Project etc ESTATE etc fk{kk izdYi vkfn laink vkfn Training etc. izfk{k.k vkfn

11RSB-TRAINING-SESSION ON ACCOUNTS3.5 CompliancesvuqikyuMaintenance of Trustees Register U;klh jftLVj dk j[kj[kkoHold Board of Trustees Meeting U;kfl;ksa dh cSBd dk vk;kstu djukRecord Proceedings of Meeting cSBd dh dk;Zokgh fjdkWMZ djuk Execute decisions approved unanimously or with majority vote loZlEefr ls ;k cgqer ls vuqeksfnr QSlyksa dk vey djuk12RSB-TRAINING-SESSION ON ACCOUNTSMaintain Books of Account ys[kk cgh dk j[kj[kko Prepare Statement of accounts [kkrksa dk fooj.k rS;kj djuk Get Statement of accounts audited ys[kkadu ds dFku dk vads{k.k djokuk Get approval for audited Statement of accounts at Board of Trustees Meeting U;kfl;ksa dh cSBd esa vadsf{kr [kkrksa ds fooj.k dk vuqeksnu izkIr djsa

13RSB-TRAINING-SESSION ON ACCOUNTS3.6 Common Compliancesboth for Trust & Society Prepare & File Return of Income Form ITR Form no. 10 vk; dh fjVuZ rS;kj djuk vkSj Qkby djuk & QkeZ vkbZ Vh vkj Form no.10Deduct TDS if applicable from Payment & Hkqxrku ls ykxq VhMh,l (TDS) dkVukPay TDS & File TDS Return - VhMh,l (TDS) tek djuk vkSj VhMh,l (TDS) fjVuZ Qkby djuk

14RSB-TRAINING-SESSION ON ACCOUNTS15 6. Comparative Chart: of Trust & Society

15TrustSocietyStatute/ LegislationIndian Trust Act 1932Societies Registration Act, 1860 & State Societies Registration Act 1960Registering AuthoritySub-Registrar/Charity CommissionerRegistrar of Societies, Charity CommissionerRegistration DocumentTrust DeedMemorandum of Association and Rules and Regulations or Bye-LawsApplicable Stamp Duty / Fees Stamp Duty & Registration FeesRegistration Fees Members RequiredMinimum Two Trustees, No upper limitMinimum seven members No upper limitBoard of ManagementTrustees / Board of TrusteesManaging or Executive CommitteeMode of Succession on Board of ManagementAppointment / or ElectionAppointment or Election by members of the General BodyRSB-TRAINING-SESSION ON ACCOUNTS7.1 Accounts ys[kkadu A record of transactions or activities involving finance (quantifiable in terms of money) ysu&nsu dk fjdkWMZ ;k foRr laca/kh fdz;k,a (tks eqnzk esa O;Dr dh tk ldsa)

Collections/Receipts laxzg / izkfIr;ka

Disbursment /Payments forj.k / Hkqxrku

Surplus/Deficit vf/kksk / ?kkVk

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RSB-TRAINING-SESSION ON ACCOUNTS7.2 Books of Accountsys[kkadu dh fdrkcsaCash Book uxn cgh Bank Book cSad cghJournal / day book jkstukepk Ledger [kkrsPetty Cash Book [kqnjk udn cghStock Register / Statement LVkWd jftLVj Postal Inward / Outward Register Mkd &vkod @ tkod jftLVj Vehicle Log Bookokgu ykWx cqdPersonnel Diary futh Mk;jh

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RSB-TRAINING-SESSION ON ACCOUNTS7.3 RECEIPTS / PAYMENTS izkfIr @ Hkqxrku Cash udnKind lkexzhSweat Equity Je nku dh lsok7.4 Statement of Accounts LVsVesaV vkWQ ,dkmaVl Receipts & Payments Account izkfIr vkSj HkqxrkuIncome & Expenditure Account vk; vkSj O;; [kkrkBalance Sheet rqyuki=

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RSB-TRAINING-SESSION ON ACCOUNTS7.5 In the case of Charitable Institutions-/kekZFkZ laLFkk ds laca/k esa Execution of its objects is important. Thus classification of Account heads as per Object.m}s; ij vey djuk egRoiw.kZ gS] blfy, ys[kk khkZd dk oxhZdj.k m}s; ds vuqlkj djuk

19RSB-TRAINING-SESSION ON ACCOUNTS7.6 Receipts & Payments Classification as per account head wiseizkfIr vkSj Hkqxrku dk oxhZdj.k muds khkZdksa dss vuqlkj RECEIPTS izkfIr;kaPAYMENTS HkqxrkuCorpus or FUND dkiZl ;k fuf/k Loans & Advances _.k rFkk vfxze Income:- vk; * Fees/Charges kqYd * Interest/Dividend C;kt@ ykHkkak Activities / Programme Collection dk;Zdze }kjk laxzg (izkIr vk;)

Assets & Properties lEifRr Loans & Advances _.k rFkk vfxze Administration Expenses izkklfud O;; Activities / Programme Expense dk;Zdze ij O;;

20RSB-TRAINING-SESSION ON ACCOUNTS7.7 ISSUE OF SUITABLE RECEIPT :- For Every money received issue a suitable receipt gj izkIr eq}k ds fy, mi;qDr jlhn nsuk vko;d gS Receipt izkfIr Sl. No la[;k u- .. Datefnukad..........Received from (ls izkIr fd;k) the sum of (jkfk) 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{kj lg;ksxh ds gLrk{kj dkskk/;{k21RSB-TRAINING-SESSION ON ACCOUNTSAcknowledge Every Receipt of Goods & Services / Sponsorship

7.8 SPONSORSHIP/ ASSISTANCE IN KINDizk;kstu @ lkexzh ds :Ik esa lgk;rk

I/We Mr/Ms/M/S (. eSa @ ge @Jh @ Jefr @ eSltZ )......................................................are offering to sponsor / supply of following goods / services for your projects programmes vkids dk;Zdze @ izdYi ds fy, fuEufyf[kr lkexzh @ lsok;sa @ izk;kstu izLrqr dj jgs gSaA--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------worth Rs...........................................................................................................

PLACE : LFkku Signature : gLrk{kj DATE :fnukad Name : uke Address : irk

22RSB-TRAINING-SESSION ON ACCOUNTS7.9 CORPUS (FUND) WITH DIRECTIONfunsZku ds lkFk dkiZl (fuf/k)Shall be used only for the purpose directed .Written letter from donor is mandatory dsoy funsZfkr m{s; ds fy, bLrseky fd;k tk;sxkA nkrk ls i= ysuk vfuok;Z gSE.g.:-Original Corpus ewy dkiZl Building Fund Hkou fuf/k Scholarship Fund Nk=o`fRr fuf/kMaintenance Fund j[kj[kko fuf/k General Fund lkekU; fuf/kDonation above Rs.50,000/ PAN copy should be obtained : 50,000ls vf/kd jkfk nku ij PAN dh dkih ysuh pkfg,

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RSB-TRAINING-SESSION ON ACCOUNTS7.10 ANONYMOUS DONATION U/s 10 (23C) & 11cs&ukeh lg;ksx U/s 10(23C) & 11Anonymous 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. csukeh nku og gS tgkWa izkIrdrkZ lg;ksx nsus okys O;fDr dk fooj.k tSls uke]irk ugha j[krkE.g Contribution by a Well Wisher. ,d kqHkfpard }kjk lg;ksx24RSB-TRAINING-SESSION ON ACCOUNTS7.11 Taxation Of Anonymous Donation - U/s 115BBC csukeh nku dk djk/kku- - U/s 115BBCAnonymous Donation received in excess of the higher of 5% of the total donations received by the assessee 1,00,000csukeh nku izkIrdrkZ laLFkk ds dqy vk; dk 5 % ;k 100]000@& ls vf/kd jkfk ij shall be chargeable to tax at a flat rate of 30%. 30 % dj ykxw gksxk25

RSB-TRAINING-SESSION ON ACCOUNTS7.12 PAYMENTS Hkqxrkushall be sanctioned by authorized person against bill or statement of expenses. vf/kd`r vf/kdkjh ls fcy ;k [kpsZ dh LVsVesaV ij eatwjh izkIr djus ds ckn gh Hkqxrku djuk Maintain payment vouchers recording Hkqxrku okmpj dk j[kj[kkoName & Address of the person to whom payment is made, purpose, amount paid, mode of payment, evidenced by signature of the sanctioning authority and recipient. ftl O;fDr dks Hkqxrku fd;k gS mldk uke o irk] m}s; ] jde Hkqxrku ]Hkqxrku fof/k] vf/kdkjh dk vknsk vkSj izkIrdrkZ dk gLrk{kj gksuk t:jh gS

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RSB-TRAINING-SESSION ON ACCOUNTS7.13 PAYMENT VOUCHER :- Evidence all payments through payment voucher lHkh Hkqxrku] Hkqxrku okmpj ls gks bldk lk{; fn[kkuk MODEL SEVA TRUST PAYMENT VOUCHER Hkqxrku okmpj

Date fn .. V.No........

Paid to Hkqxrku fd;k .....................The sum of Rs :- ----------- ..(Rupees.) by cash uxn / cheque No pSd la[;k .Dt fnukad /..Bank cSad ------------------------------Towards ds fy;s ..Head of Account [kkrs dk khkZd ..

Entered on Sanctioned By Recipient Signaturenkf[ky djus dh frfFk Lohd`fr nsus okys dk gLrk{kj izkIrdRrkZ dk gLrk{kj

27RSB-TRAINING-SESSION ON ACCOUNTS7.14 Disbursement HkqxrkuDisburse the money, material collected for the very same purpose for which collected ftl m}s; ds fy, /ku] lkexzh laxzg fd;k gS mlds fy, gh bLrseky djuk Invest in deposit to match to the extent of money collected tks /ku laxzg fd;k gS] tgka rd gks lds mls fuosk djuk Use the interest on deposit for the specified purpose fuosk ls izkIr C;kt dks fofkV m}s; ds fy, gh bLrseky djukpayment through bank cheque /draft/money transfer is preferred than cash paymentlHkh Hkqxrku cSad pSd @ / euh VkUlQj }kjk djuk Every payment exceeding 20,000/- shall be through account payee bank cheque/draft only 20,000/- ls vf/kd ds Hkqxrku dks cSad pSd @ vkfn ds }kjk gh djuk A28

RSB-TRAINING-SESSION ON ACCOUNTS7.15 ROUTING THROUGH BANK ACCOUNT cSad [kkrs }kjk ysu nsu djukEvery Receipt & Payment of money shall be routed through a Bank account. izkfIr vkSj Hkqxrku cSad [kkrs }kjk djkbZ tkuh pkfg,

Deposit all amount received to a Bank account.lHkh izkfIr;ksa dks cSad esa tek djokuk pkfg,

Make all payments through Cheque, Draft, Account transfer. lHkh Hkqxrku pSd] ;k vdkamV VkUlQj }kjk fd;s tkuk pkfg, 29RSB-TRAINING-SESSION ON ACCOUNTS7.16 Deposit All Money Received to a Bank A/c lHkh izkfIr;ksa dks cSad esa tek djokuk By filling Bank Pay in- Slip. cSad tek iphZ Hkjsa

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RSB-TRAINING-SESSION ON ACCOUNTS7.17 RE-IMBURSEMENT SYSTEM FOR CASH RECEIPT / PAYMENT (PETTY CASH)uxn izkfIr / Hkqxrku ([kqnjk jksdM)The Person in charge shall maintain a Cash Register recording money received and paid.gj izkfIr vkSj Hkqxrku dSk jftLVj esa fy[kuk gSAt regular intervals a Receipt & Payment Statement shall be prepared reconciling opening & closing cash balance. fu;fer :Ik ls izkfIr;ksa vkSj Hkqxrku dk LVsVesaV cukuk rFkk vkjafHkd rFkk vafre fLFkfr fooj.k dk rky esy djuk Deposit all receipt to Bank account LkHkh izkfIr;ksa dks cSad esa tek djokuk Withdraw all payment through Bank Cheque.cSad ls iSlk pSd }kjk fudyokuk It is mandatory for the organization to maintain Petty Cash System, supported by petty cash voucher laLFkk;sa vfuok;Z :i ls [kqnjk jksdM iz.kkyh dk iz;ksx djsa tks [kqnkjk okmpj ij vk/kkfjr gksANot to maintain cash beyond limit.jksdM lhek ls vf/kd u j[ksa

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RSB-TRAINING-SESSION ON ACCOUNTS7.18 Activities / Programme Expenses dk;Zdze O;; In the case of Charitable Institution classification as per Objects or Activities /kekZFkZ laLFkk ds fok; esa dk;Zdze rFkk m}s; ds vuqlkj oxhZdj.k djuk Example: Members Meeting lnL;ksa dh cSBd M.C. Meeting izca/ku lfefr dh cSBd Administration izkklu Office Maintenance dk;kZy; dk j[kj[kko Annual Day okfkZd fnol Sports Meet [ksy lekxe Primary School izkFkfed Ldwy Medical Camp fpfdRlk fkfoj Personality Development Camp O;fDrRo fodkl fkfoj Skill Development Programme dkSky fodkl dk;ZdzeCollection /Expenses comparative table should be /prepared Lakxzg @ O;; rqYkukRed rkfydk rS;kj fd;k tkuk pkfg,32RSB-TRAINING-SESSION ON ACCOUNTS7.19 How to account for Expenses of a Programme? dk;Zdze ds [kpksaZ dk fglkc fdrkc dSls j[ksa\For example tSls (i) SKILL DEVELOPMENT PROGRAMME dkSky fodkl dk;Zdze Pre - Programme Meeting dk;Zdze ls iwoZ cSBdPrinting of Notice/ Circular/ Invitation ifji=] fuea=.k i= Niokuk Sending through post / courier Mkd ;k dwfj;j }kjk Hkstuk Hall Rent/ Decoration & Arrangement gky dk fdjk;k @ ltkoV vkSj O;oLFkkSound System & Lighting Hire /ouh iz.kkyh vkSj fctyh dk fdjk;k Garland/ Mementos ekyk vkSj Le`fr fpUgGuest Travelling & Accommodation vfrfFk izokl vkSj jgus dh O;oLFkkHonorarium to Resource Person dk;Zdze ds fu:id dks eku/kuFood & Refreshments Hkkstu vkSj tyiku TA/DA to delegates izfrfuf/k;ksa ds izokl dk [kpkZHire & Transportation of Furniture & Fittings QuhZpj vkfn dk fdjk;k vkSj ifjoguEvaluation Meeting ewY;kadu cSBd

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(ii) ANNUAL DAY PROGRAMME okfkZdksRlo dk;ZdzeZPre-Programme meeting dk;Zdze ls iwoZ cSBd Printing of Notice/Circular/Invitation uksfVLk @dji= @ fuea=.k Niokuk Sending by Post/Courier Mkd @dksfj;j }kjk HkstukHall/Stage-Decoration & Arrangement gky@ eap dh ltkoV vkSj O;oLFkk Sound System & Lighting Hire /ofu iz.kkyh vkSj fctyh dk fdjk;k Garlands, Flower Bouquets/mementos gkj @ xqynLrk @ Le`fr fpUgPrizes & Awards migkj vkSj iqjLdkj Hire of costumes & other items oskHkwkk dk fdjk;kHonararium to Artists dykdkjksa dks eku/ku Food & Refreshments Hkkstu tyiku vkfnHire & Transportation of Furniture & Fittings QuhZpj vkfn dk fdjk;k vkSj ifjogu Evaluation Meeting cSBd dk ewY;kadu

34RSB-TRAINING-SESSION ON ACCOUNTS8. APPROVED INVESTMENTS U/s 11(5) -U/s 11 (5)Lohd`r fuosk Section vuqHkkx

Investments

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

35RSB-TRAINING-SESSION ON ACCOUNTS9. Panchayat or Municipality Actiapk;r ;k uxj ikfydk vf/kfu;e In case of owning Land & Buildings. Hkwfe vkSj Hkou laca/kha Obtain Building license Hkou ykblasl izkIr djuk Obtain Occupancy certificate & Door No. vf/kHkksx izek.k i= vkSj Mksj u- izkIr djukPay Property tax Regularly laifRr dj dk fu;fer HkqxrkuObtain legal opinion dkuwuh jk; izkIr djuk Obtain RTC / Khata certificate RTC / [kkrk izek.ki= izkIr djuk Obtain encumbrance certificate Hkkj izek.ki= izkIr djuk Obtain no dues certificate vns;rk izek.k iz= ysuk

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RSB-TRAINING-SESSION ON ACCOUNTS10. List of some Resolutions dqN izLrkoksa dh lwfpConfirmation of the proceedings of the previous meeting xr cSBd dh dk;Zokgh dh iqfV Approval of the Receipts/payments account of the previous month/quarter/year xr ekg @ frekgh @ okZ dh izkfIr;ka @ Hkqxrku dk vuqeksnu djukAdministration approval for the program to be conducted during next month/quarter/year vkxkeh ekg@ frekgh @okZ esa gksus okys dk;Zdzeksa dk izkklfud vuqeksnuApproval and sanction of budget for the program to be conducted next month/quarter/year vkxkeh ekg@ frekgh @okZ esa gksus okys dk;Zdzeksa ds [kpZ dk vuqeksnu ,oa Lohd`frRecording important letters, orders or correspondence, if any, egRoiw.kZ i=] vknsk ;k i=kpkj] ;fn dksbZ gS] rks fjdkWMZ djukAAppointment/termination of members to the managing committee, sub committee izcU/ku lfefr] milfefr ds lnL;ksa dh fu;qfDr@ oj[kkLr Continued ..37RSB-TRAINING-SESSION ON ACCOUNTSSanction to open an account with Bankers and to authorize the office bearers to operate such Bank Account cSad [kkrk [kksyus dh Lohd`fr vkSj inkf/kdkfj;ksa }kjk [kkrk lapkyu dk vf/kdkj Authorizing one or more to officially represent the trust/society before any authority or person fdlh vf/kdkjh ;k O;fDr ds lkeus U;kl @ lkslkbVh dk vf/kdkfjd izfrfuf/kRo djus dk vf/kdkj Admission of membership lnL;rk Lohd`frApproval of specific programme foksk dk;Zdze dh Lohd`fr Annual general meeting adoption of managing committee report okfkZd vke cSBd & izcU/ku lfefr dh fjiksZV Lohd`r djukAdoption of audited statement of account vadsf{kr [kkrk fooj.kh Lohd`r djukAppointment of chartered Accountant for the next year vkxkeh okZ ds fy, pkVZMZ ,dkUVsUV dh fu;qfDr

38RSB-TRAINING-SESSION ON ACCOUNTS11. AUDIT vads{k.kInternal Audit vkarfjd vads{k.k Statutory Audit oS/kkfud vads{k.k Social Audit lkekftd vads{k.k

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RSB-TRAINING-SESSION ON ACCOUNTS12 Prevention of frauds & misappropriation /kks[kk/kMh vkSj /ku dk nq:Ik;ksx dSls gksrk gS\1 Frauds happen due to misappropriation of cash, stock and investments udn] LVWkd vkSj fuosk dh gsjkQsjh ls& /kks[kk/kMh gksrh gSA2 Due to forging of signature on cheques etc pSd ij tkyh gLrk{kj djus ls3 Criminal Act- concerned persons are liable to reimburse the same vijk/kh ekeyk & lacaf/kr O;fDr ml dh izfriwfrZ ds mRrjnk;h4. Precautions: lko/kkfu;ka Frame proper policies & procedures mfpr uhfr;ksa vkSj izfdz;kvksa dks viukuk 5 Internal controls & checks should be effective vkarfjd fu;a=.k vkSj tkWp izHkkoh gksuh pkfg,Reconcile cash & bank balance periodically r; le; ij jksdM vkSj cSad [kkrksa dk feyku Maintenance of books of accounts on daily basis [kkrksa dk j[kj[kko fnu izfrfnu djukDelegation of powers & clear responsibilities to be given to individuals and make them accountable ftEesnkjh vkSj vf/kdkj iznku djds tokcnsgh cukukInternal audit quarterly =Sekfld vkarfjd ys[kk ijh{kk

40RSB-TRAINING-SESSION ON ACCOUNTS13. Registration under section 35 AC /kkjk 35 AC ds varxZr iathdj.k1. for specific project for 3 years and not permanent in nature fufnZV izdYi ds fy, 3 lky ds fy;s miyC/k vkSj ;g LFkkbZ :Ik esa miyC/k ugha gksxhSAThe 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 vkosnu jkVh; lfefr ds lfpo ] lkekftd o vkfFkZd dY;k.k] jktLo foHkkx] Hkkjr ljdkj dks HkstukCertificate will be issued in form 58A for 100% exemption in income Tax to the donors . 100 % vk;dj NwV ds fy, izek.k i= QkeZ 58 esa fn;k tk, nkuh dksAnnual report to be submitted to national committee indicating progress of the work and also names of the donors and their particulars. okfkZd fjiksZV] jkVh; lfefr dks izLrqr dh tk, ftlesa dk;Z izxfr ,oa nku nkrkvksa dk uke vkSj mudk ckdh C;kSjk fn;k tk;s A

41RSB-TRAINING-SESSION ON ACCOUNTS