"#$%&$'& ()*'$#+%,

)'(-*&.'*" /('
/+%$%-+$0 &*)$'#1*%#

lC8


2(-3*4 +%&+$ 5 2(-3*4 +%&+$ 0*$,.*







2(-3*4 +%&+$ 5 2(-3*4 +%&+$ 0*$,.*

67 (89*-#+:*

1he alm of Lhls SC ls Lo lay down necessary dlrecLlves for Lhe smooLh and efflclenL
admlnlsLraLlve funcLlonlng, handllng/ operaLlng Pl/PlL lunds, funcLlonlng of l&A ueparLmenL
and Lo ensure LhaL SLaLuLory compllances are made ln Lhe followlng areas :
a) uelegaLlon of AuLhorlLles and llnanclal owers
b) Ceneral accounLlng and book keeplng procedures
c) 8evlew of SLaLuLory Compllances
d) rocuremenL ollcles
e) MalnLenance of Cash and 8ank 8alances
f) ulsbursemenL of Salarles / ayroll
g) llxed asseLs purchases and lLs accounLlng

;7 &*0*,$#+(% (/ $.#2('+#+*" $%& /+%$%-* 1$%$,*'
WlLh a vlew Lo lmprove Lhe overall efflclency of funds managemenL and Lo avold delays ln
accordlng sancLlons for expendlLure, Lhe procedure has been ouLllned below.
1he sLrucLure of l&A ueparLmenL would be as follows :
/+%$%-* < $--(.%#" &*)$'#1*%#
-*(


*=>?@ABC> &BD>?AED


/BFGF?> 1GFGH>D
I*JKBD> ">DCB?>L )CA 0AMN




$??E@FAL (OOB?>D $??E@FAL (OOB?>D $??E@FAGFA 5 -GLPB>D
(8ookkeeplng, ayrolls) (aymenL noLes, 1our SheeLs) (eLLy Cash, 8anklng maLLers)

!ob 8esponslblllLles are aLLached aL Annexure 1

Q7 3*4 -(%#'(0" R+#2+% /<$ &*)$'#1*%#

Q76 '>?>BKA EO 8BSSL

1he followlng procedures shall be followed aL Lhe Llme of recelpL of bllls.

a) LnLry shall be made glvlng deLalls of Lhe bllls recelved such as daLe of recelpL of
lnvolce, name of vendor, daLe of lnvolce, descrlpLlon ln Lhe lnvolce, amounL eLc ln Lhe
Manual 8eglsLer malnLalned by AccounLs offlcer.

b) A unlque serlal number code on Lhe Lop of Lhe blll would be menLloned whlch would
be same as Lhe serlal number on whlch Lhe blll was enLered ln Lhe manual reglsLer.

c) 1he blll would Lhen be approved by Lhe LxecuLlve ulrecLor for furLher processlng.

d) lL should be ensured LhaL Lhe enLry of Lhe bllls ln Lhe reglsLer wlll be made on Lhe
same day of recelpL of bllls from vendor and hand over Lhe deLalls Lo Lhe senlor
accounLs offlcer.

3.2 *FADT EO 8BSS BF AP> 8EEUL EO $??E@FAL

a) AfLer revlew of blll by Lhe LxecuLlve ulrecLor, Lhe blll would be checked by llnance
Manager wlLh Lhe urchase Crder/AgreemenL/Approval of Lhe blll. Pe would ensure
LhaL necessary supporLlng documenLs are aLLached wlLh Lhe blll.

b) 1he llnance Manager would check Lhe 1uS lmpllcaLlon and Servlce 1ax lmpllcaLlons on
Lhe blll and provlde for Lhe same ln Lhe books of accounLs accordlngly.

c) ln case of purchase of any maLerlal or sporLs goods, relevanL enLry would be made ln
Lhe sLock reglsLer for Lhe quanLlLy and value and serlal number glven ln Lhe sLock
reglsLer would be menLloned ln Lhe urchase lnvolce before Lhe purchase blll ls ls
enLered ln Lhe books of accounLs.

d) AfLer Lhe purchase bllls ls approved by Lhe llnance manager, enLry would be made ln
Lhe books of accounLs.

e) lL would be ensured LhaL Lhe enLry of Lhe bllls wlll be made wlLhln 24 hours of recelpL
of bllls from Lhe accounLs offlcer.

f) Also lL would be ensured LhaL Lhe Serlal numbers are correcL for posLlng Lhe enLry ln
books of accounLs.



Q7Q )D>KGDGABEF EO $KKDECGS FEA> OED KGTJ>FA
a) AfLer Lhe above sLeps, approval noLe for release of paymenL of Lhe blll shall be
prepared by Lhe AccounLs Cfflcer along wlLh Lhe relevanL supporLlng documenLs such
as Crlglnal lnvolce, !ournal voucher passed by Lhe Sr. AccounLs offlcer, agreemenL
(wherever appllcable).

b) AfLer preparlng Lhe approval noLe, AccounLs offlcer would ensure LhaL Lhe approval
noLe ls slgned by Lhe relevanL auLhorlLles. Cnce Lhls ls slgned by relevanL slgnaLorles,
Lhe paymenL noLe would be approved by llnance Manager.

c) Cn approval of paymenL noLe by llnance Manager, Lhe noLe along wlLh supporLlng
documenL should be senL Lo CLC for approval along wlLh all Lhe supporLlng
documenLaLlon.

Q7V +LL@> EO -P>W@>L

a) Cn recelpL of approval of CLC, Lhe llnance Manager would prepare Lhe cheque on Lhe
basls of approval noLe slgned by Lhe relevanL auLhorlLles.

b) AfLer Lhe cheque ls prepared, Lhe same would be senL for resldenL / SecreLary
Ceneral and 1reasurer (mandaLory) approval / slgnaLure along wlLh Lhe paymenL noLe
and supporLlng documenLaLlon. unless oLherwlse menLloned, Lhe cheques should wlll
be processed on Lhe followlng daLes :

lor regular aymenL 10Lh and 23Lh of Lhe each monLh
lor Salary and 1uS 3Lh of Lhe nexL monLh
lor Servlce 1ax 3rd of Lhe nexL monLh.

c) Cnce Lhe cheques are slgned, paymenL enLry would be made ln Lhe books of accounLs
by AccounLs Cfflcer on Lhe same day.

Q7X &BLKGA?P EO -P>W@>L

a) 1he cheques should be dlspaLched on Lhe same day Lhrough courler unless Lhey are
hand dellvered.

b) A conLrol reglsLer would be malnLalned by AccounLanL for all Lhe courler senL glvlng
deLalls of courler number, cheque no, name of parLy, amounL and follow up should be
done by AccounLs Cfflcer Lwlce a week wlLh Lhe courler company on Lhe dellvery of
Lhe cheque so LhaL Lhe conLrol reglsLer can be updaLed accordlngly.

+A LPGSS Y> >FL@D>M YT /BFGF?> 1GFGH>D APGA AP> GYEC> KDE?>M@D> GFM ?EFADESL PGC>
Y>>F OESSEZ>M ZBAPBF V[ PE@DL EO D>?>BKA EO BFCEB?>7

Q7\ -GLP KGTJ>FAL

a) Cash paymenLs would be avolded as far as posslble. Cnly peLLy bllls or lmpresL
accounLs can be pald ln cash for Lhe followlng peLLy expenses:

l. LxpendlLure for refreshmenLs durlng offlclal meeLlngs.
ll. SLaff Conveyance.
lll. Cfflce MalnLenance of peLLy naLure
lv. rlnLlng & SLaLlonary of peLLy naLure
v. Any CLher eLLy Lxpense.

b) no cash paymenLs above 8s 20,000 should be made agalnsL a slngle blll.

c) Cash paymenLs would be released only afLer approval of LxecuLlve ulrecLor on recelpL
of Lhe blll for paymenL.

d) lL ls also ensured LhaL Lhe compleLe approval noLe along wlLh Lhe blll ls prepared by
Lhe AccounLs offlcer before handlng over lL Lo Lhe LxecuLlve ulrecLor.

Q7] )GTDESS

a) 1he AccounLs offlcer wlll prepare monLhly salary sheeL by Lhe 2
nd
of every monLh on
Lhe basls of aLLendance and leave records of Lhe employees.

b) 1uS deducLlon would be checked wlLh Lhe compuLaLlon of Laxable lncome prepared
for each employee and Lax deducLed so far before Lhe currenL monLh.

c) Any ad[usLmenLs for any advances or loans Laken by Lhe employee would be made
before Lhe approval of salary.

d) ln case of new employees, appolnLmenL leLLers would be checked along wlLh oLher
relevanL documenLs such as lasL employers, rellevlng cerLlflcaLe, experlence
cerLlflcaLe. Whlle preparlng Lhe 1uS calculaLlons, lasL employers lorm 16 should be
consldered.

e) 1he salary sheeL would Lhen be checked and approved by Lhe llnance Manager.

f) ln case of any employees leavlng Lhe company, Lhe full and flnal seLLlemenL accounL
would be prepared by Lhe AccounLs offlcer and approved by llnance Manager and
LxecuLlve ulrecLor / CLC. 1he llnance Manager would check Lhe followlng documenLs
before maklng Lhe full and flnal paymenL:

LeLLer of reslgnaLlon, accepLance of reslgnaLlon by ad[usLmenL, any loans/ sLaff
advance / lmpresL ouLsLandlng, any 1uS shorL deducLed on basls of declaraLlons noL
recelved, copy of Lax savlngs lnvesLmenLs such as paymenL of LlC premlums, l,
Pouse renL recelpLs, home loans cerLlflcaLes for whlch credlL has been Laken eLc, any
offlce equlpmenL such as lapLop, moblle, blackberry handed over eLc.

g) AccounLs offlcer would prepare Lhe flnal cheques for dlsbursemenL and send lL for
approval Lo CLC, resldenL / SecreLary Ceneral and 1reasurer (mandaLory) for Lhelr
approval along wlLh Lhe relevanL supporLlng.

Q7[ "AGOO $MCGF?>L GFM 0EGFL

a) SLaff advances and loans can only be glven Lo employees of Pockey lndla/Pockey lndla
League afLer Lhe approval of Ceneral SecreLary and CLC as per Lhe company's P8
pollcy.

b) llnance Manager wlll ensure Lhe advance ls belng ad[usLed on a monLhly basls before
dlsbursemenL of salarles as per Lerms of sancLlon.

Q7^ /B=>M $LL>A '>HBLA>D

llxed asseL reglsLer (lA8) wlll be malnLalned ln Lhe sysLem. 1he lA8 wlll conLaln Lhe
followlng deLalls:
AsseL Code
AsseL accounL Code
Class and descrlpLlon of asseL
- Make/ManufacLurer
- Suppller and Model number
- uaLe of purchase
CuanLlLy
LocaLlon and ueparLmenL uslng Lhe asseL
value of asseL (gross block, neL block)
useful llfe of AsseL and depreclaLlon raLe
unlL of MeasuremenL
uepreclaLlon (accumulaLed depreclaLlon and depreclaLlon for Lhe year)
ueLalls of Lransfer and dlsposal
Wuv of asseLs

1he AccounLs offlcer wlll pasLe Lhe asseL code sLlcker agalnsL Lhe asseL enLry ln Lhe lA8 and
also on Lhe physlcal asseL. llnance manager would conducL physlcal verlflcaLlon of llxed
asseLs on a quarLerly basls and submlL Lhe reporL Lo CLC and Pockey lndla / Pockey lndla
League llnance & AudlL CommlLLee.

V7 2(-3*4 +%&+$ 5 2(-3*4 +%&+$ 0*$,.* /+%$%-* $%& $.&+# -(11+##**
G7 1>JY>DL

1he Pockey lndla llnance and AudlL CommlLLee for Pockey lndla and Pockey lndla League wlll
comprlse of mlnlmum 3 members from Lhe Pockey lndla LxecuLlve 8oard wlLh one of Lhem
belng Lhe Chalrman.

Y7 '>LKEFLBYBSBAB>L

1he CommlLLee wlll be Lhe flnal responslble auLhorlLy ln Pockey lndla and Pockey lndla
League for budgeLlng, flnal verlflcaLlon and approval of all Lhe purchases and paymenLs and
Lo ensure adopLlon of all accounLlng procedures and sysLems as lald down under law and
Lhelr malnLenance for Pockey lndla and Pockey lndla League.

All members are requlred Lo and wlll ensure LhaL all Lhe procedures / sysLems are sLrlcLly
followed ln Lerms of Lhe llmlLaLlons, approval process and LhaL all necessary quoLes and
paperwork as approved and sancLloned as per lndlan accounLlng pracLlces.

X7 2(-3*4 +%&+$ 5 2(-3*4 +%&+$ 0*$,.* ).'-2$"* $%& #*%&*' -(11+##**
G7 1>JY>DL

1he Pockey lndla urchase & 1ender CommlLLee for Pockey lndla and Pockey lndla League
wlll comprlse of mlnlmum of 3 members.

Y7 '>LKEFLBYBSBAB>L

1he CommlLLee wlll be responslble for all Lhe procuremenL of lLems by followlng proper
procedures and sysLems for Pockey lndla and Pockey lndla League, Lhey wlll be answerable
Lo Lhe Pockey lndla llnance & AudlL CommlLLee.

All members are requlred Lo and wlll ensure LhaL all Lhe procedures / sysLems are sLrlcLly
followed ln Lerms of Lhe llmlLaLlons and LhaL all necessary quoLes and paperwork as approved
and sancLloned as per lndlan accounLlng pracLlces and prevalllng laws.




\7 ).'-2$"* &*)$'#1*%# $%& 1$+%#*%$%-* (/ "#('* '*-('&"
1he followlng procedures shall be followed before purchaslng anyLhlng by Pockey lndla /
Pockey lndla League :
a) urchase orders would be lssued and slgned by Lhe relevanL auLhorlLaLlve personnel. A
copy of Lhe slgned C should be provlded Lo llnance & AccounLs. lL ls mandaLory LhaL 3
prlce quoLaLlons shall be Laken before placlng any order and a comparaLlve sheeL should
be prepared by llnance Manager.
b) 1he C would be consulLed wlLh llnance Manager before slgnlng Lo revlew Lhe sLaLuLory
compllances, legal Lerms and condlLlons eLc.
c) 1he lowesL quoLaLlon would generally be approved from Lhe managemenL, unless
oLherwlse approved by CLC. 1he followlng persons are auLhorlzed for lssue of C's :
a. Pockey lndla LxecuLlve ulrecLor, Pockey lndla !olnL ulrecLor, Pockey lndla
urchase & AdmlnlsLraLlon offlcer: upLo 8s. 30,000.
b. Member Pockey lndla LxecuLlve 8oard, Pockey lndla LxecuLlve ulrecLor, Pockey
lndla !olnL ulrecLor, Pockey lndla llnance Manager, Pockey lndla urchase &
AdmlnlsLraLlon offlcer: 8s. 30,000 Lo 8s. 100,000.

c. Pockey lndla / Pockey lndla League 1reasurer, Member Pockey lndla LxecuLlve
8oard, Pockey lndla LxecuLlve ulrecLor, Pockey lndla !olnL ulrecLor, Pockey lndla
llnance Manager, Pockey lndla urchase & AdmlnlsLraLlon Cfflcer: 8s. 100,000 Lo
8s. 200,000

d. Chalrman Pockey lndla / Pockey lndla League llnance & AudlL CommlLLee, Pockey
lndla / Pockey lndla League 1reasurer, Member Pockey lndla LxecuLlve 8oard,
Pockey lndla LxecuLlve ulrecLor, Pockey lndla !olnL ulrecLor, Pockey lndla llnance
Manager, Pockey lndla urchase & AdmlnlsLraLlon offlcer: 8s. 200,000 and above.

d) 1he prlce llsLs and oLher documenLaLlons should be malnLalned by Lhe urchase &
AdmlnlsLraLlon Cfflcer.
e) Cn recelpL of maLerlal, Lhe goods should be checked by urchase & AdmlnlsLraLlon Cfflcer
Lo ensure Lhey meeL quallLy sLandards.
f) LnLry should be made ln Lhe Coods lnward reglsLer by urchase & AdmlnlsLraLlon Cfflcer.
g) Copy of C8n along wlLh blll should be forwarded Lo AccounLs deparLmenL.
h) l&A deparLmenL Lo revlew Lhe flnal lnvolce agalnsL Lhe urchase Crder / AgreemenL for
any dlfferences ln quanLlLles, prlces and Lerms and condlLlons. lf any, Lhls should be
communlcaLed Lo LxecuLlve ulrecLor and CLC lmmedlaLely.


$%%*_.'* 6
9(8 '*")(%"+8+0+#+*" (/ /+%$%-* < $--(.%#" &*)$'#1*%#

$7 '>LKEFLBYBSBAB>L EO /BFGF?> 1GFGH>D I*1)+'* "*':+-*" ):#7 0#&N
67 8EEUL EO $??E@FAL

1o follow and ensure LhaL Lhe prescrlbed procedure of lnLernal checks and conLrols of book
keeplng and malnLenance of accounLs records are followed as per SC.

;7 "AGA@AEDT -EJKSBGF?>L ` #&"a ">DCB?> #G= >A?

a) 1o ensure LhaL Lhe compllance of relevanL sLaLuLory provlslons of varlous AcLs l.e. lncome
1ax, Servlce 1ax, l, LSlC ls made.

b) 1o ensure LhaL sLaLuLory paymenLs are made on Llme for 1uS, Servlce Lax, eLc.

c) lollow up wlLh Lhe consulLanLs for sLaLuLory compllances and provlde lnformaLlon for Lhe
sLaLuLory llablllLles.

d) 1o deducL Lhe 1uS and deposlL on Lhe relevanL bllls recelved ln Lhe accounLs as per
lncome Lax AcL.

e) 1o deducL Lhe 1uS and deposlL on all Lhe relevanL advance paymenLs as per lncome Lax
AcL.

f) 1o calculaLe Lhe Lax llablllLy of Lhe employees on Lhe salary and proporLlonaLely deducL
Lhe 1uS every monLh.

g) 1o enLer all Lhe CLnvA1 enLrles ln Lhe excel sheeL on monLh Lo monLh basls so as Lo know
Lhe LoLal CLnvA1 amounL ln our hand.

h) 1o enLer Lhe paymenL recelved from Lhe cllenLs ln Lhe excel sheeL on monLh Lo monLh
basls so as Lo know Lhe amounL of servlce Lax whlch ls payable Lo Lhe governmenL
auLhorlLy.

Q7 8GFU )GTJ>FAL

8efore slgnlng Lhe cheque from Lhe compeLenL auLhorlLy Lhe Manager (l&A) shall ensure Lhe
followlng:

a) 1here ls adequaLe balance ln Lhe accounL.

b) 8ank accounL ls updaLed and reconclled on a dally basls.

c) All Lhe relevanL documenLs have been compleLed.

d) osL daLed cheques shall be avolded and can only be lssued afLer obLalnlng wrlLLen
approval of Lhe compeLenL auLhorlLy.

V7 -EJKSBGF?> EO $@MBA b@>DB>L

1o provlde clarlflcaLlons/ lnpuL Lo lnLernal/ sLaLuLory audlLors and proper coordlnaLlon Lo
Lhem.

X7 -GLP KGTJ>FAL GFM 9E@DFGS :E@?P>DL

a) 1o do Llmely checklng and approval of urchase, Cash & !ournal vouchers & prepare Lhe
llsL as Lo Lhe deflclencles found durlng Lhls checklng and Lo geL Lhese recLlfled.

b) Approval of cash paymenL as per Lhe approved llmlL.

\7 /BFGF?BGS "AGA>J>FAL

1o prepare Lhe flnanclal sLaLemenLs on a quarLerly basls.

]7 #E@DL GFM #DGC>S "AGA>J>FAL

a) 1o prepare Lhe deLalls of Lours, expenses and recelpL of Lhe respecLlve Lours.

b) 1o Lake handover from Lhe coach headlng Lhe Lour afLer compleLlon of each Lour.

[7 "$+ '>?EF?BSBGABEF

1o co-ordlnaLe wlLh Lhe concerned person for reconclllaLlon of SAl accounLs and ensure
books of accounLs are updaLed as per Lhe reconclllaLlon and any dlfferences are polnLed ouL
Lo CLC and Lu.

87 '>LKEFLBYBSBAB>L EO $??E@FAL (OOB?>D

67 8EEU U>>KBFH

a) Lnsure books of accounLs are updaLed Llll daLe.

b) Lnsure all paymenL enLrles made Llll daLe

c) Lnsure proper narraLlons are enLered ln Lhe books of accounLs.

d) Lnsure all debLors and credlLor balances are reconclled every monLh.

e) Lnsure all bank accounLs are reconclled Llll daLe.

;7 )GTJ>FA %EA>L
a) reparaLlon of paymenL noLes on basls of supporLlng documenLaLlon such as AgreemenL,
urchase order, Approvals eLc.

b) Lnsure paymenL noLe ls slgned by relevanL auLhorlLles

c) LnLry of paymenL noLes afLer obLalnlng copy of slgned cheque from Lhe auLhorlsed
slgnaLory.

Q7 1GBFA>FGF?> EO /B=>M $LL>AL '>HBLA>D

a) lA 8eglsLer should be updaLed every Llme a new lA ls purchased and Lhe same asseL
should be Lagged wlLh a unlque code number.

b) hyslcal verlflcaLlon of flxed asseLs should be carrled ouL on a quarLerly basls by Sr
AccounLs offlcer and Lhe reporL should be submlLLed Lo CLC and Chalrman, llnance &
AudlL CommlLLee.

V7 "AED>L '>HBLA>D GFM "AE?U '>?EDML

GN Carry ouL physlcal verlflcaLlon of lnvenLory and reconclllaLlon wlLh Lhe books of accounLs
quarLerly.

YN 8eporL on physlcal verlflcaLlon should be submlLLed Lo CLC / LxecuLlve ulrecLor.

-7 '>LKEFLBYBSBAB>L EO $??E@FAGFA 5 -GLPB>D

67 8GFUBFH 1GAA>DL

a) 1o wlLhdraw Lhe cash from Lhe bank.

b) reparaLlon of cheques as per slgned paymenL noLes.

c) 1lmely feedlng of !.v. & cash vouchers ln Lhe 1ally sysLem.

d) 1o malnLaln Lhe updaLed records relaLlng Lo Lhe fund poslLlon and reporLlng Lo Lhe
llnance Manager

e) MalnLenance of peLLy cash balances

f) 1o prepare Lhe peLLy cash book and enLer all peLLy cash paymenLs / recelpLs.

g) CeL peLLy cash book reglsLer slgned by Lhe LxecuLlve ulrecLor or CLC.

;7 (AP>D JGAA>DL
GN CompleLe on a dally basls Lhe leLLers / documenLs recelved and senL by courler and follow
up wlLh courler company on dellvery of cheques.

YN AsslsL Lhe accounLs Leam ln any fleld work.