THE S.O.S. GOAL AND S.O.S TEAM
 JOB DESCRIPTION of Comptroller

RESPONSIBLE TO:Field Director and Finance Officer

RESPONSIBILITIES:

  1. Attend training conducted by Finance Officer.
  2. Check out Comptroller's folder from Finance Officer on scheduled day for turning over of supplies for the field.
  3. Co-sign with the FD the voucher supporting the receipt of the corresponding cash to their team budget on the scheduled day for release of cash. Handles Cash.
  4. Disburse and monitor all expenses according to the budget and policies. But the FD is the approving officer (Budget and policies attached).
  5. Get the approval of the FD first before the disbursement of any contingency and emergency expenses (not in the budget).
  6. Issue cash vouchers and require official receipts or any valid supporting document for every expenses
  7. Secure cash in a safe place.
  8. Oversee kitchen: marketing and food distribution (but comptroller need not do the marketing).
  9. Disburse fare allowances to squad supplies officer, according to policy (for those doing follow-up work more than 1 Km away from the quarters).
  10. Orient cooks as to their work, as follows:
    1. Follow directive of finance office on purchases & food distribution.
    2. Document all purchases.
    3. Do marketing, cooking, food service with the housekeeping team.
    4. Follow schedules for meals.
    5. Maintain cleanliness and practice sanitation in food preparation.
    6. Clean and make inventory of all kitchen utensils brought to the field. Turn over the same to team Warden at the end of the field work.
  11. Check with warden for any visitors. Charge visitors for their food with the amount equivalent of the budgeted expense per meal. (See policies on receiving cash on field).
  12. Receive cash on field according to policies.
  13. Regularly update the FD about the finances of the team.<.LI>
  14. Submit to finance officer a financial report with all necessary documentation of expenses upon arrival from field work. Get clearance from finance officer.

POLICIES & PROCEDURES:

  1. Receiving of cash on field
    1. If any cash donations are given specifically for the team while on field the comptroller must issue a temporary receipt in duplicate. The comptroller should not add the amount given to the cash received from S.O.S. The comptroller should make a separated summary of expenses for the whole amount.
    2. If any payments are made for the unpaid balances of the volunteers while on field the comptroller issues a temporary receipt in duplicate and must not spend this amount but should turn this over to the finance officer.
    3. There maybe cases, wherein the money turned-over by the Finance Officer is not sufficient for the budget and additional money is given later, the Team comptroller, should issue a receipt every time money comes in for this purpose and must apply this to wherever the money is needed.
    4. For donations that are specifically for SOS General Fund follow procedures stated in Letter b.
    5. For cash received as payment for meals of visitors the comptroller lists the payment in a separate columnar pad and turns over the money to the cook for additional marketing for food. The comptroller should not add this money to the SOS food budget, which is subject for liquidation.
    6. FD should always be informed whenever, cash is received by the comptroller. He should attest receipt of cash received in cases of a, b & c.

  2. Disbursing of Fund:
    1. Person requesting for money should fill-up the Request Slip as to the probable expenditure. The approval of the field director, must be secured only for expenses that are to be taken from the contingency fund.
    2. The request is submitted to the comptroller.
    3. The comptroller must verify whether the request needs the approval of the field director or not. Once verified the cash is released and the request slip is filed.
    4. Recipient buys/pays the items requested and liquidates the same.
    5. Any change or shortage in the requested fund, should right away be brought to the attention of the comptroller upon submission of the liquidation report. (Liquidation Summary Form).
    6. The comptroller before preparing cash voucher should see to it that all supporting documents are available and the quantities & amounts indicated are correct.
    7. A cash voucher is prepared by the comptroller and is submitted to the field director together with the pertinent supporting document (Liquidation Summary form with receipts) for approval and signature.
    8. In the case of food budget the comptroller should make a cash voucher of the excess amount shown in the LSF that is automatically recorded in the contingency fund.
    9. If in case the comptroller makes a mistake while preparing the cash voucher, this should be marked canceled and filed.
    10. The payee should be requested to sign on the cash voucher in acknowledgment of the payment.
    11. The comptroller then records and files the cash voucher.

  3. Recording
    1. The comptroller's record is based on the cash voucher with the following data: (All of these must be recorded in the Cash Book)
      1. The date of the transaction
      2. The name of the payee (Particular)
      3. The cash voucher no.
      4. The correct amount of expenses.
      5. The correct account title.
    2. The comptroller should keep an updated balance of each fund per transaction in the C.C.B.
    3. The excess of the daily food budget should be automatically recorded by the comptroller in the receipt column of the contingency fund.
    4. The comptroller makes a daily cash count based on the balance shown in the CCB.
    5. At the end of the Field work the comptroller summarizes the total expenses for each fund based on the comptroller's cash book.
    6. The comptroller prepares the Field work expenses report based on the summarized expenses but must automatically deduct the total amount transferred from the food budget to contingency fund. Example:
      Food Budget P 20,000.00 Only the actual amount spent for food should appear in the Food Account. Transferred amount is added to the contingency Fund.
      Transferred amount 3,000.00
      Actual food expenses P17,000.00

    7. The comptroller must see to it that the total expenses plus the remaining cash on hand should tally with the SOS Budget received.
    8. In the case of contingency expenses the comptroller makes a breakdown to classify expenses.
SOS FIELD WORK BUDGET SPECIFICS:
  1. Food shall include rice, viand and fuel.
    P_______ per person per day (_________ per person for ____days). Daily excess of these shall be automatically transferred to the contingency fund.
  2. Fares shall include from training base to field work and from field work back to home.
  3. Water and light - payment for light and water bill, hauling of water or payment made for water supply.
  4. Accommodation - payment for rent or donation to school.
  5. Miscellaneous - expenses for cleaning the CR, broom, battery and other miscellaneous expenses.

CONTINGENCY FUND

  1. Fund Composition
    1. Allotted budget
    2. Daily excess from food budget
  2. This fund is for contingency needs on field such as:
    1. Medicine
    2. Rental - PA system for crusade purposes, changes of accommodation and other related rent expenses.
    3. Electrical materials
    4. Fares for volunteers who do follow up work more than 1 kilometer away from the SOS camp.
    5. Bibles
  3. Guidelines for spending
    1. The FD shall determine the necessity of the expense.
    2. Comptroller shall not disburse without prior approval or instruction of the FD.