The Institute of Chartered Accountants
of Sri Lanka

 9.1

 A packing list of items donated needs to be requested from the foreign donors to ensure, that all items donated, have reached  the organisation. If there is any discrepancy the donor should be informed through the acknowledgement letter.

 9.2

 At the time of receipt of such non cash donations a formal acknowledgement letter should be issued to the donor giving  following details:

• Date of Receipt
• Donor’s name
• Item wise description giving quantities received of each item
• Any discrepancy between the quantity received and quantity sent by the donor according to the packing list.

 9.3

 A formal Goods Received Note (GRN) (Refer Annex – 6) should be issued for all such non cash donations, received after proper  inspection is done. GRN copies should be distributed as follows.
 1st copy – to accounts division
 2nd copy– to accounts division
 3rd copy – to be kept at stores
 4th copy – book copy
 It is advisable to use a separate GRN book for non cash donations.

 9.4

 For imported items GRN should be cross checked with customs declaration forms by a person not involved in the record keeping  and clearing of goods.

 9.5

 Adequate storage facilities need to be arranged prior to the receipt of non cash items.

 9.6

 Security arrangements should be in place in order to prevent, unauthorized access and misappropriation of items received.

 9.7

 There should be a storekeeper who is responsible for –

• Acceptance of items and issue of GRNs.
• Storage of items received in a logical manner
• Issue of items based on approved aid distribution justification reports and Stores Requisition Notes (SRNs)
• Maintenance of Bin Cards for each type of non cash items received.

 9.8

 A central authority comprising Chief Executive Officer and Chief Project Officer should be established to evaluate requests for  assistance from refugee camps / affected people. After the evaluation is done, the Aid Distribution Justification
 Report has to be prepared and approved by the officers concerned. Based on the Aid Distribution Justification Report, Stores  Requisition Note (SRN) should be issued with five copies. (Refer Annex. 07):

• 1st copy – to the person requested goods
• 2nd copy – to the Transporter
• 3rd copy – to the Head Office stores
• 4th copy – to the Accounts division
• 5th copy – Book copy

 9.9

 The Store keeper should issue items to the transporter and obtain his signature on the SRN for acceptance of goods. The  acknowledgement of receipt of goods at field level should be obtained from the site storekeeper on the transporters copy of  the SRN and filed at head office accounts division.

 9.10

 At the stores, Bin Cards should be maintained by the Store Keeper for each item using GRNs and SRNs. Similar records need to  be maintained in the accounts division preferably using computers.

 9.11

 At suitable time intervals, aid distribution reports should be prepared quantity wise using the data in the accounts division.  These reports may give following details for each of the items:

• Quantities available at the beginning of the period
• Quantities received during the period
• Quantities distributed during the period
• Quantities available at the end of the period

 The quantities distributed can be further analysed according to the locations. (Refer Annex. 16)

 9.12

 The actual physical distribution of items to Beneficiaries takes place at village level. Therefore, actual distribution reports need  to be prepared by Project Officer at site giving following details:

 Date of Distribution -
 Items Distributed -
 Location -
 Details of Beneficiaries - 

 Confirmation of distribution by an independent  government officer -
 Eg: Grama Sevaka
 Samurdhi Officer
 Divisional Secretary

 Name
 Identity card no / other  identification no
 Signature of Recipient

 9.13

 A copy of the actual distribution report needs to be displayed at a prominent place at the location of distribution for a  reasonable period of time to facilitate any person to read. The display notice should invite written complains and criticism from  any person direct to the Chief Executive or to the Chief Projects Officer. These notices should appear in at least two languages  widely understood in the area.

 9.14

 The original actual distribution report needs to be sent to the head office.

 9.15

 At the head office a comparison should be made between actual distribution reports at village level with the goods dispatched  to  each location.