Accountant Cum Office Assistant

Accountant-cum-Assistant (AcA) is the key functionary of the Sansthan. The tasks to be performed by the Accountant-cum-Assistant are given below:

 1.          Maintenance of accounts record & registers

The Accountant-cum-Assistant (AcA) should maintain voucher files, approval files, audit statements, etc. both of JSS Grant-in-Aid and Development Fund Account. AcA should maintain cheque issue and cheque receipt register, fee collection register, etc. He should also maintain the records / files regarding grant received from GoI or from state government.

2.           Maintenance of cash book & ledger

The AcA should maintain cash book and ledger on daily basis according to the expenditure incurred under programme, office and the emolument heads, in Tally. The cash book should be signed by the Director on a daily basis and cash in hand balance in cash book should tally with the cash available in the chest.

3.           Updating of expenditure on PFMS

The AcA should maintain & update all Expenditure, Advance & Transfer entries (EAT module) on a daily basis in PFMS portal according to the programme, office and the emolument head. The AcA should generate, Printed Payment Advice (PPA) for all the expenditure through PFMS. It should be cleared by the bank within 10 days as the expiry period of PPA is 10 days only. Avoid making payment in cash or by cheque.

4.           Maintenance of bills and vouchers

The AcA should maintain bills and vouchers of all expenditure, advance and transfer entries. All bills and vouchers should be verified by the AcA and finally signed by the Director. The supporting documents like details of item purchased or payment made with the approval of competent authority should be attached with the vouchers. The stock register page number should also be mentioned on bill, where the entries of purchased item are made.

5.           Inviting quotations for purchases

The AcA should ensure minimum 3 quotations before purchase of goods / items up to the value of Rs. 10,000/- from reputed local dealers. The quotations should be opened before the Purchase Committee constituted by the BoM and place order for purchase to the party quoted minimum rates of item. The purchases made above Rs.10,000/- should be ratified in the consecutive meeting of BoM.

6.           Payment of bills, emoluments, honorarium, etc.

The AcA should prepare the emoluments bill and honorarium bills in consultation with Programme / Assistant Programme Officers. AcA should verify the attendance of Resource Persons and sessions taken by them during the month, before making the honorarium payment. AcA should make the payment of time bound bills like electricity, water, telephone, etc. before the last date to avoid the late payment charges. AcA should prepare the emoluments bills of the staff well in time so that emoluments are received by the staff on the 1st day of each month in the bank account of staff.

7.           Preparation of accounts, UCs

The AcA should prepare the accounts both of JSS grants-in-aid and development fund account. AcA should also prepare the present position of funds available in JSS Grants-in-Aid account and Development Fund account to be presented before the members in BoM and EC meeting. AcA should also prepare provisional Utilization Certificate at the end of the financial year.

8.           Assist in audit (Internal / CAG)

The AcA should assist in conducting internal and CAG audit. AcA should provide all the records related to accounts to the audit party, like cash book, ledgers, vouchers, grant file, cheque register, approval file, bank detail etc. AcA should provide the terms and conditions on which the grant got sanctioned to the JSS and other guidelines issued by GoI from time to time to the auditor.

9.           Updating of financial data in JSS portal

The AcA should upload financial data in JSS portal regarding grant received, emoluments, office expenditure, programme expenditure made during each financial year and details of receipts and payments in Development Fund on regular basis.

10.         Checking of log book

The AcA should check the log book of driver regularly. AcA should see the average consumption of fuel. AcA should make sure the timely insurance and servicing of office vehicle.

11.         Maintenance of fee record

The AcA should maintain fee record, collected from the trainees. AcA should issue the receipt against collection and immediately deposit it in the bank.

12.         Reconciliation of bank accounts

The AcA should reconcile bank account on monthly/quarterly basis. AcA should make sure that bank entries should match with book of accounts on a regular basis so that entries in cash book, ledger should reconcile with the bank account.

13.         Maintenance of grants and development fund account

The AcA should receive the installment of grants-in-aid on PFMS portal after making sure that the grant has been received in bank account. AcA should keep the grant sanction letter in record so that it may be produced before the auditor for audit purpose. AcA should maintain the development fund account properly and spend expenditure out of development fund only after the approval of BoM.

14.         Maintenance of EPF record (if any)

The AcA should maintain EPF register properly. AcA should deposit the monthly deductions of EPF well in time to avoid late payment penalty. AcA should keep all the correspondence received from EPFC office intact.

15.         Maintenance of donations and other income

The AcA should maintain the record of donations and other income record properly. The donations and other income like sale proceeds of products disposed by JSS, sale of scrap, etc. should immediately be deposited in the bank and all details relating to donations or other income should be maintained properly.

16.         Maintenance of movement register

The AcA should properly maintain the movement register. When machines and equipment are moved from one centre to another centre or for repair then it should be mentioned in movement register that how many machines and equipment were taken from the centre and at what time these sent back to that centre or at any other centres. So, this type of movement of tools and equipment should be maintained in movement register. On closing of the centre, all the equipment and machines which were taken back and its entry should be made in the movement register. The movement register should be signed by RPs or field officer at the time of movement of tools and equipment.

17.         Maintenance of Income Tax, TDS, GST, etc.

AcA is responsible for Income Tax, TDS, GST and filing of its returns to the concerned departments. ACA is the custodian of PAN card and TAN card of JSS. AcA should maintain the proper records of income tax, TDS, etc.

18.         Maintenance of staff service record

AcA should maintain the staff service record properly. The details of staff members like name, address, date of birth, age, qualifications etc. may be recorded.

19.         Maintenance of fixed assets of JSS

The AcA should maintain register of fixed assets purchased. If there is any sale of fixed assets that entry should also be made in this register. The AcA should be responsible for the repair and maintenance of fixed assets.

20.         Maintenance of rent agreement

The AcA should maintain rent agreement, if any, properly. If there is renewal in rent agreement the AcA, then AcA should ensure that the terms and conditions of the rent agreement are in JSS’s interest. AcA should make payment to the party as per rent agreement through PFMS.

21.         Visit of training centres

The AcA should visit 5-10 training centres in a month as allotted by Director. During the visit he/she should check the record of centre like attendance register, availability of teaching / learning material and sort out the problems of centre, if any.

22.         Assist the Director in day-to-day affairs.

The AcA should assist the Director in day-to-day affairs like preparing financial details for important meeting, present position of funds or any other work assign to him/her on priority basis.

23.         Any other work related to accounts

AcA should also act as caretaker of JSS. AcA should assist the PO and other field staff from time to time. The maintenance/repair of tools and equipment, repair of JSS building/centres etc. should be taken care by AcA.