The purchase of goods and services is necessary for the smooth operation of the organization. The aim of the internal control system for the supplying of goods and services is to ensure orders are handled by individuals having skills in evaluating what purchases are required from suppliers offering the best deals, to ensure purchases made do not exceed the budget provided and to ensure purchased goods and services conform with the quantity and price specified in the order. Further to ensure that procurements are made to the maximum extent possible on a practical, open and freely competitive basis and procured goods and services are delivered in the correct quantity and quality and in a timely manner.

Before procuring any asset, the Chief Executive should assess the need and determine the relevance for procurement based on the budgeted activities or procurement of goods and services. On ensuring the need for procurement, depending on the quantum of money involved, appropriate decisions shall be taken at different levels.

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  • The Chief Executive can decide any purchase below Rs. 10,000
  • Any procurement above Rs. 10,000 to Rs. 1,00,000 should be approved by Purchase Committee and
  • Purchase above Rs. 1,00,000 needs the decision of the Board of Trustees on the recommendation of the Purchase Committee.

For all capital expenses or creation of assets, the following procedures shall be adopted

  • For procurement of all goods above Rs. 10,000, a procurement committee shall be constituted.
  • The procurement committee shall consist of minimum three members. The Chief Executive, one of the Trustees and a staff of Pro-Vision shall constitute the committee. Depending on the nature of the purchase specialists could be co-opted into the committee, if needed.
  • The committee shall meet and decide the terms and conditions for the procurement.
  • Before deciding on the party for procurement, at least three quotations shall be received from competent persons / organizations through advertisement and / or personal contact.
  • The quotations received shall be tabulated and analysed along with the merits and demerits of the supplier.
  • Taking into account, the quality, cost and the track record of the supplier, the party shall be finalized. Generally it is suggested that the best one with low cost is selected. How ever, when other related factors have more value, the cost alone should not be the deciding factor.
  • The procurement committee should meet and analyse the quotations and decide the supplier, keeping in mind the interest of the organization as the supreme factor.
  • The decision of the committee shall be recorded and it should be duly signed by all the persons involved in the process.
  • The decision should be forwarded to the concerned person/s for appropriate action.
  • On procurement, the committee shall verify the compliance to the terms and conditions and record its opinion.
  • The asset created shall be registered in the assets register and the Chief Executive shall ensure that it is used optimally.
  • Employees making purchases as part of the project activity or organizational work shall follow these mechanisms:
  • Requisition form ai??i?? the employee requesting a purchase fills this form, has it approved by the Chief Executive and sends it to finance division.
  • Order form ai??i?? the finance division issues the order form, after it is signed by the Chief Executive. The concerned employee or the finance division will make the purchase successful on the basis of the order form.
  • Delivery slip ai??i?? After the purchase has been made, a delivery slip will be issued by the finance division for the supplier, who will sign it and give it back to the finance division.


  • Before entering into contract with individuals or organisations on rendering of technical and other specialised services, Pro-Vision shall define the nature of services, required standard, time frame and potential users.
  • Then explore the various possibilities and competent bitters by advertisement or personal contact.
  • A list of individuals / organisations shall be short listed.
  • Their EOI and the details shall be asked for.
  • The ad hoc committee formed for this purpose shall review the documents, interact with the concerned persons and finalise the deal on mutually acceptable terms and conditions.
  • The payment shall be payable only on different instalments condition to completion of certain stages of the assignment.
  • On completion of the service, the committee shall also review the performance and ensure the minimum standard required is met with.
  • The full payment shall be made only after completion of the assignment to the full satisfaction of the committee.

The Chief Executive shall ensure that the procumbent policy is implemented in letter and spirit. He shall report to the Board of Trustees Committee on the compliance of the policy.



Pro-Vision requires assets and material resources to carry out its activities. Material resources are in large part durable goods, which need to be well-managed to be maintained in good condition. The quality of these resources is dependent upon how they are used. The purpose of maintaining fixed asset registers and procedures is to ensure:

  • The assets of Pro-Vision are safeguarded by recording their details and monitoring their location and condition.
  • Precise identification of goods that are part of the asset base;
  • Periodic taking of physical inventory;
  • Effective maintenance of goods;
  • Replenishment of goods when required.
  • All movements of fixed assets of Pro-Vision are accounted for in the general ledger.


All details should be maintained regarding the following:

1. Motor Vehicles (MV)

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2. Office Equipment (OE)

3. Office Furniture and Fittings (OF)

4. Computer Equipment (CE)



The purpose of the inventory is the physical monitoring of the items belonging to Pro-Vision. The inventory makes it possible to detect differences between information about goods in the records and the actual state of goods.

Inventory is usually done once a year and is the responsibility of the finance division.

Fixed assets should be recorded at cost of purchase price or market value for donated assets. The accountant is responsible for maintaining them.

The assets register should record all individual assets and at least the following headings should be entered in the register:

Creation of record cards on which is found:

  • Name / type of item
  • description of item
  • identification code
  • Original purchase price or fair value donated.
  • The source of the asset.
  • service user or name of manager
  • assigned location
  • previous placement of item
  • notes on condition of item
  • Purchase reference to the procurement/ payment documents.
  • Date of purchase.
  • record updates
  • minutes of physical inventory
  • Final removal of an item
  • Replacement of an item
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  • List of annual needs

The Finance Officer should update the fixed asset register as follows:

Every year the fixed assets register shall be tallied with the Audited statement and ensured that all the assets are well maintained and used to the appropriate purpose.


The procedures involved in managing these resources are:

  • receiving and recording goods;
  • using goods properly;
  • maintaining goods;
  • taking inventory of goods
  • disposing of goods.

Material resources are managed by means of records or files.


The inventory procedure described above permits the identification of dilapidated or defective goods whose presence in office presents more inconveniences than advantages, for various reasons:

ai??? steep rise in operating or maintenance expenses

ai??? excessive cost of repair;

ai??? any other objective reason.

The Chief Executive should give the authorization to take out of service, transfer or dispose of any items, and that should be noted in the book of assets.



The purpose of policy on the use of Computers is to effectively manage the computers, guide proper use of the computers, maintenance and security of the computer equipment. Employees are responsible for ensuring that the procedures and policies suggested here are followed.


Each staff is assigned with individual computers and they are supposed to use only that particular computer.

Using computer equipment requires particular care because of its fragility and high cost.

Access to the equipment is strictly reserved only to the employees of Pro-Vision. Outsiders are restricted from using the office computers.

Those employees who have difficulties in handling commonly-used software will be given an orientation by the senior staff on request.


In order to safeguard the computers against viruses, the external drives (CDs/DVDs/floppies/pen drives) that are at Pro-Vision office are only to be used. In the same way, no external drive from any source other than from sealed packets shall be used in the computers, unless it is first scanned with the latest anti-virus software.

In order to safeguard computers from viruses, antivirus software has been installed in all the computers. The virus list for this program should be updated on a regular basis. It is the duty of the employee who has been assigned a computer to update the virus list on her / his computer.

There should be at least two backups of all important documents. One copy should be on the hard disk of the computer assigned to the concerned employee and a second copy on a CD/DVD kept in the office.

Saving documents in the Computers

In order to streamline the procedure to save documents in the computers and to make it easier for people to find documents and make back-ups of important documents, each employee should have a c:/my documents directory in his/her computer. This directory should be broken down into sub-directories to facilitate retrieval of important documents. Each employee will include a copy of all their important documents to be backed up on a directory entitled backup.

The storage should be in the format commonly used by all the staff of Pro-Vision.

Back-ups of Documents

In order to safeguard important documents and other work done by the staff, the back-up directory of the employee shall be backed up on CD/DVD once every month (every last working day) and the CD/DVD should be handed over to the administrative officer.


Those staff provided with laptops are expected to use them with utmost care. The laptops could be taken home or for programmes with prior intimation.

A specific MoU has to be entered between the staff and the management on the use of the laptop by an individual staff.

The staff should take sufficient care to ensure the safety of the laptop while traveling or attending programmes.