The Institute of Chartered Accountants
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The Project Management 3.1 A typical Organisation Structure of an organisation handling Tsunami relief activities is given below.
However the structure can vary according to the size of the organisation, nature and complexity of the Tsunami relief activities undertaken. The above organisation chart may be suitably modified to meet the individual requirements. 3.2 Duties and Responsibilities of Officers involved in Project Management 3.2.1 Chief Executive 1. Liaison with donor agencies in relation to budgets and work plans, remittance of funds, periodical reports including financial and operational aspects; monitoring visits by donor representatives. 2. Selection of suitable personnel on a permanent or contract basis for the posts included in the organisational structure, explaining their role in the organisational structure and their detailed duties and responsibilities. 3. Establishing an internal monitoring mechanism by obtaining the services of an expert from outside or by co-opting senior officials from other departments of the Organisation. Ensure that a monitoring report is available before a periodical report is prepared and sent to donor agencies. 4. Ensure that periodical financial and operational reports are prepared as required in the donor agreements by the Project Accountant and Chief Projects Officer and that they are reviewed and co-ordinated by the Chief Financial Officer. The final drafts should be studied and compared with the monitoring report by the Chief Financial Officer and the Chief Executive. 5. Visit the sites possibly on a monthly basis, before finalisation of any donor reports. Having detailed discussions with representatives of beneficiaries and members of the local officials committee, should be an important item in the agenda during such visits. The Chief Executive may be accompanied by one or more of the following officers for the site visits. a. Representatives of the Governing Body 6. In consultation with the Governing Body of the organisation, arrange for an external audit of the accounts on an annual basis and where necessary an internal audit function. 7. Ensure the minutes of the meeting of the Governing Body are maintained properly. 3.2.2 Chief Financial Officer 1. Study Donor agreements and communicate to various officials the tasks that they have to complete within agreed time frames. 2. Co-ordinate the preparation of budgets with the involvement of the Project Accountant, Chief Projects Officer, Project Officers at head office and site and members of the Beneficiaries Committee. 3. Implement financial procedures in relation to such tasks and the related supplies and stores functions and in consultation with the officers concerned and the Project Accountant, design documentation and records where necessary. Ensure the safe custody and accounting of cash and non-cash assets, and also the fixed assets. 4. Ensure that receipts and payments, stocks, stores issues, and fixed assets are properly reflected and integrated within the overall system of financial accounting. 5. Co-ordinate the preparation of financial and project reports by the Project Accountant and the Chief Projects Officer respectively, to prepare the reports as requested by the Donor Agencies. 6. Compare financial and project reports with monitoring reports obtained independently and findings by senior officials during site visits. Inquire into discrepancies (if any) in consultation with the Chief Executive. 7. Advise the Chief Executive on the selection of an External Auditor (if not already in force) and the feasibility of implementing an Internal Audit.
8. Ensure the organisation complies with all statutory (Eg: EPF, ETF, labour laws, taxes if applicable) and internal laid down rules and regulations. 1. Study the Project Agreement in all aspects and initiate action to comply with project agreement and budget and complete the work within the stipulated time frame. 2. Attend to routine communications with the donors within the framework of existing agreements; initiate consultation with the Chief Financial Officer and the Chief Executive on special issues. 3. Supervise the work of the Project Officers at head office and at the site with the purpose of achieving the targets and objectives of the project and the time frame of completion. 4. Active participation in the formulation of plans and preparation of budgets, with the help of Project Accountant, Project Officers at head office and site and members of Beneficiaries Committee. 5. Function in close liaison with the Project Accountant to ensure item wise budgetary control of the project and to ensure donor concurrence relating to necessary deviations and the financing of such deviations. 6. Prepare project reports to donors from data obtained from the Project Officers and reconcile financial aspects with the Project Accountant. 7. Study and initiate action on the findings of Project Monitors and /or Senior Officials of the organisation. 8. Preparation of checklist of Government and Local Government rules and regulations to be complied with during the project implementation and communication of same to the Project Officer at site. (Refer Annex 17 for guidance) 3.2.4 Project Accountant 1. Preparation of detailed budgets with the help of Chief Projects Officer, Project Officers at head office and site and members of Beneficiaries Committee. 2. Monitoring of expenditure against budgets and calling explanations for any major variations. 3. In detailed consultation with the Chief Financial Officer, design and implement an adequate accounting system for the project supported by proper documentation and memorandum records. Such a system should take into consideration donor reporting requirements as per contracts and agreements and include measures of internal control in relation to accounts and stores both at head office and the sites. 4. Initiate action and play a leading role in the selection of project accounting personnel. 5. Function as the main financial signatory to project accounting documents including project payment vouchers, subject to the counter signature of the Chief Financial Officer, in accordance with the approved limits of authority. 6. Ensure that project funds are banked properly in separate accounts which are reconciled regularly. Check whether disbursements, are being made to the correct payees, and advance payments are reconciled monthly and followed up. 7. Establish a proper system of recording the details of Fixed Assets, their location and custody. 8. Arrange for periodical and/or continuous verification of stores and fixed assets and the follow up of shortages and discrepancies detected. 9. Initiate action to insure all major project assets adequately and ensure that insurance requirements are complied with. 10. Prepare periodical project accounting reports according to donor requirements and finalise them in consultation with the Project Officers, the Chief Projects Officer and the Chief Financial Officer. 3.2.5 Chief Supplies and Stores Officer 1. Assist the Chief Projects Officer, Project Accountant and the Chief Financial Officer in implementing regular, effective and expeditious supplies and stores procedures at Head Office and the site in respect of the Project. 2. Supervise the stores organisation at head office, and the site and the functions of the storekeepers at these locations. Issue instructions on types of materials that should be stored at the respective locations and the method and authority for the transfer of such material. 3. Ensure that essential materials are not in short supply and recommend ways and means of circumventing such difficulties which may occur occasionally. 4. Ensure that data relating to supplies and stores are made available correctly and on time for the preparation of accounts and periodical reports to donor agencies. 3.2.6 Project Officer (Head Office) 1. Function as the link between the Project Officer (site) and the Chief Supplies and Stores Officer, Project Accountant, Chief Projects Officer and the Storekeeper, all working at Head Office. 2. Have site requirements and special instructions expedited. Obtain information and details that are required by head office and help in processing them for their use. 3. Project Officer (Head Office) would also assist the Chief Projects Officer and the Project Accountant in the preparation of donor reports. 3.2.7 Project Officer (Site) 1. Active involvement in the assessment of needs of the Tsunami victims and preparation of detailed budgets for programmes to be undertaken. 2. Implement decisions relating to the Project conveyed to him by the Chief Projects Officer and the Project Accountant. 3. As the only representative at the site, find on the spot solutions to problems which have to be resolved immediately. Discuss such issues with the Project Officer (Head Office), Chief Projects Officer or Project Accountant to find better or permanent solutions. 4. Maintain liaison with the Beneficiaries Committee and the local Officials Committee. 5. Gather statistics and information for reports to be sent to the donors. 6. Be aware of stock shortfalls of vital items and keep the Chief Projects Officer informed of. 7. Study reasons for slow progress of work against the work plans and targets and discuss these issues with Head Office officials. 8. Ensure compliance with Government and Local Government rules and regulations where necessary. 9. Maintain a log book for visits by representatives from head office, donors, government agencies, internal & external auditors. The name of official, date of visit, purpose, signature of the officer and remarks, if any, should be entered. 3.2.8 Storekeeper (Head Office) 1. Safe guarding of stocks items in his custody. 2. Maintenance of proper stock records for such stock items. 3. Keep in touch with the storekeeper at the site to ensure that he has adequate quantities of items requisitioned from Head Office. 3.2.9 Storekeeper (Site) 1. Safe guarding of stock items in his custody 2. Maintenance of proper stock records for such stock items. Obtain details of the material requirements of the project as and when quantities are required. 3. Workout minimum stock levels and requisition for material on time. 4. Keep in touch with the storekeeper at Head Office to get site requisitions honoured quickly to ensure availability of supplies. 5. Carry out personal checks on quantities and quality of any materials purchased locally. |
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