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Our Policies

Introduction

In the diverse and dynamic landscape of Non-Governmental Organizations (NGOs) in India, there is a growing need for comprehensive policies and procedures to guide the operations of ROSE. These guidelines are not mere bureaucratic requirements but serve as the foundational framework upon which our mission is built and realized.

ROSE operates within a complex regulatory environment governed by laws such as the Income Tax Act, the Foreign Contribution Regulation Act (FCRA), and the Trust Act. Compliance with these legal provisions is not just a formality but an ethical obligation. Policies and procedures are indispensable tools to ensure that ROSE remain fully compliant with these legal obligations. They provide the necessary structure to navigate the intricate web of regulations, thus safeguarding our legal standing.

Transparency and accountability stand as cornerstones of the ROSE. We are responsible to various stakeholders, including donors, beneficiaries, and the public at large. Clear, well-documented policies and procedures are crucial in demonstrating that ROSE is a responsible steward of the resources entrusted to it. This transparency not only fosters trust but also strengthens ROSE's credibility and public image.

Furthermore, efficiency and effectiveness are paramount for ROSE to fulfill our missions. Well-defined procedures reduce redundancies and ensure that tasks are completed with efficiency and timeliness. By streamlining operations through policies and procedures, ROSE can focus more resources on its core objectives, thus maximizing the impact.

In a sector where trust is paramount, mitigating risk is critical. Policies and procedures enable ROSE to identify, address, and mitigate potential risks. By proactively managing risks, ROSE can protect its reputation and ensure its long-term sustainability.

Promoting good governance is another vital aspect. Clear, transparent policies ensure that ROSE is governed fairly and equitably. This not only fosters internal cohesion but also inspires trust and confidence among our stakeholders.

Additionally, well-crafted policies and procedures play a pivotal role in attracting and retaining talented staff. By providing clarity in roles and expectations, ROSE creates a positive and productive work environment, motivating employees to contribute their best.

Therefore, policies and procedures are not mere administrative documentation but the backbone of our ethical and efficient operations in our project area. They ensure compliance, transparency, accountability, and risk management, fostering good governance and staff satisfaction. With clear and well-defined policies and procedures, ROSE can be confident that we are operating in a compliant, transparent, and accountable manner, ultimately fulfilling our missions and making a positive impact on our society.

Human Resource Management Policy

A. RECRUITMENT AND TERMINATION

1. RECRUITMENT AND SELECTION

Recruitment and selection of volunteers and staff will determine the growth, stability, effectiveness, and eventual survival of ROSE. This is so because the quality of human resources will affect and determine the eventual achievement of the organization vision and goals.

For the recruitment of Staffs the process is as follows:

1. Fill in application
2. Interview (by Programme Manager with another member of staff preferably of the opposite sex to the programme manager)
3. Decision on whether to recruit: agreement/denial should both be communicated in a manner acceptable to potential staff. Documentation should be kept on reason why rejected, signed and dated.
4. If recruited, staff must sign the following: Staff Code of Conduct, children policy, staff HR policy
5. The staff must go through an induction – by someone delegated by the programme manager.
6. Training and development conducted as per the project needs

Interviews will then be conducted by the programme manager (in consultation with the Directors) and a final selection will be made from the candidates interviewed. When the final selection has been done, the programme manager will write a letter of appointment outlining all the conditions of employment.

The Programme manager/Project coordinator will receive the new employee on the first day and induct him/her before handing him/her to his/her immediate supervisor.

The project coordinator will give feedback to the programme manager performance at the end of probation period in a written confidential report.

On receipt of the confidential report, the programme manager will write a letter to the incumbent confirming appointment, extending probation, or even terminating employment.

2. INDUCTION

The Programme manager/Project coordinator shall ensure all new employees are given a thorough induction at the commencement of employment. This shall include:

• The vision, mission and objectives of ROSE
• Expectations of them as ROSE project staff from both their project coordinators and the programme manager
• Go through the policy and procedures manual with both the project coordinator and the programme manager present
• An introduction to co-workers
• The physical layout of the workplace
• Hours of work and dress code
• Set up dates for them to visit other ROSE programmes in operation
• Their supervisor/project coordinators preferred working methods, reporting sys etc
• An introduction to how to request money, payments of expenses, salary concerns
• Personal performance plans would also be discussed, with plans and reviews clearly explained.
• Clear them about leave regulations. Refer Leave regulations for Personnel.

3. TERMINATION

If staff wishes to leave the organisation they should notify their coordinator at the earliest opportunity.

If is becomes necessary to dismiss a staff, after discipline procedures have taken place, then (wherever possible) the programme manager will do so with the project coordinator. Please see disciplinary procedures code.

B. EMPLOYEE BENEFITS

1. STAFF EXPENSES WHILE ON OFFICIAL DUTY:

All accommodation, food, and travel will be arranged/approved in advance by the project coordinator or Programme manager, and on return a receipt must be provided to the account bookkeeper for reimbursement.

A reconciliation of all ROSE paid expenses must be submitted together with substantiating vouchers within 5 days of the staff return to work.

2. OFFICE TELEPHONES/ MOBILES:

Please answer all phones cheerfully, warmly and positively. Clearly pass on all messages. Please keep incoming calls to a minimum, ask friends and relatives etc. to try and call you outside office hours. Please keep calls brief. Please only make outgoing personal calls when a matter is urgent. If you need to make long distance personal calls please ask for permission from the administrator. However if at all possible don’t make personal calls from the office. Keep Official calls brief and to the point, the lines are busy and costs are high. Ensure you know how to use the phone, how to transfer calls, put the phone on night, send and receive faxes.

3. OFFICE VEHICLES

ROSE may provide vehicles for the use of a project team where advanced permission is given, and the ROSE driver can be provided. Mileage is calculated as per the log book and charged in the respective project travel account heads monthly basis.

The ROSE vehicle can only be driven by the designated ROSE driver, to whom sole responsibility for repair, maintenance and care is given.

C. OFFICIAL RELATIONS

1. CODE OF CONDUCT

The following needs to fulfil the vision and mission of ROSE to be observed by all staffs:

• To be honest and trustworthy
• To relate co-operatively with other staff, volunteers, superiors and the public
• To carry out their duties correctly and within allocated times
• To function with the minimum of supervision
• To respond conscientiously to instructions
• To be tidy in the work place
• To have a proper knowledge of the different function of the organisation
• To be punctual, conscious of security, and loyal
• To observe safety rules, and report all accidents at a workplace
• No music to be played in the offices at all – if a staff wishes to listen to music while they work, they must use headphones, and keep the volume at a level that only they can hear. Music must not interfere with the staffs ability to answer the phone and welcome guests as required
• To refrain from doing anything which may detract from their performance or which may affect or be likely to affect staff relations (e.g. playing loud music), or any of the requirements referred to above.

a) STAFF APPRAISALS

Staffs will receive feedback, training and one-to-one mentoring from their programme manager on an ad-hoc basis per needs.

b) OFFICE CONDUCT

Please keep the offices as places of love, acceptance, encouragement, warmth and helpfulness to fellow workers. It is completely unacceptable in any environment to be a ‘back-chatting’, slandering or gossiping of other staff.

Please keep the offices clean and tidy with a sense of excellence and beauty. Do not use stikki stuff on the walls.

Any failure to observe any of the provisions above shall constitute misconduct on the part of the staff and will be dealt with in accordance with the organization’s disciplinary procedures, depending on the seriousness of the offence.

c) DISCRIMINATION

A staff can expect other ROSE staff, coordinators and programme manager to behave in a manner that is professional and legal at all times, and you reserve the right to report any behaviour that is concerning to the person(s) concerned superior at any time, and the ROSE guarantee’s to treat all concerns and complains with discretion and professionalism.

We as an organisation do not discriminate on the grounds of race, gender, age, position, health related issues or physical disabilities. We are an equal opportunities employer and demand all our staffs to have the same attitude. Workplace discrimination and bullying in any form will not be tolerated and any misconduct will be dealt with in accordance with the organization’s disciplinary procedures.

d) VISITORS TO THE OFFICE

We want to make our visitors feel welcome, cared for and attended with efficiency. If they are waiting to see someone offer a seat, tea, cool drink, or something to read. Think of what kind of office you would like people to come to and what kind of impression you would like them to take away and make it that.

Please note that personal visitors to the office should be kept to a minimum wherever possible only at lunch times.

e) DISCIPLINE

TERMINAL OFFENCES

The offences set out below shall be subject to summary dismissal of staff without notice:

1. Theft, fraud, or dishonesty
2. Wilful disobedience to any lawful instruction or insubordination
3. Use of violence in the workplace
4. Wilful and/or unlawful destruction of organization property
5. Absence from work for a period of three or more consecutive days without a reasonable excuse.
6. Any act, conduct, or omission inconsistent with the fulfilment of the expressed or implied conditions of his contract of employment.

NON TERMINAL OFFENCES

Non terminal offences shall constitute all other acts or omissions not consistent with the requirements of the organisation.

Such offences shall be dealt with as follows:

1. The staff shall be informed verbally of the complaint and given an opportunity to answer verbally or in writing (by their project coordinator)
2. The complaint shall be recorded by letter which shall be filed in the staffs personal file, and a copy given to the staff. The staff shall sign both copies of the letter acknowledging receipt of such advice, and shall be entitled, not obliged, to respond to such complaint in writing.
3. Where a staff has received two written warnings for the same offence, or three warnings in all in a twelve month period it may be regarded as a terminal offence and will be dealt with at the discretion of the programme manager/director.

EMPLOYEE ISSUE RESOLUTION

If a staff feel unhappy with any aspect of their role or experience at ROSE they should first and foremost approach their project coordinator.

If an issue cannot be resolved they can approach the programme manager, whereby the staff/ and the programme manager with the project coordinator (and any other persons concerned) resolved situation with the help of the director.

D. PROJECT COORDINATORS/ PROGRAMME MANAGER:

EXPECTATIONS FROM THE PROGRAMME MANAGER:

We expect the following of our project coordinators/Programme manager:

• To conduct staff appraisals with al full time members of staff
• To manage all staffs in accordance with the policies set out in this document, in a safe environment
• To manage each project with utmost integrity, accountability and communication with the director
• To report to the programme manager/director on a regular basis as defined at the start of each year

Equal Employment Opportunity and Affirmative Action Statement

Introduction

As an organization deeply committed to addressing issues of social inequality and discrimination, ROSE recognizes the importance of ensuring that our commitment to equality extends not only to the communities we serve but also to our own workplace. It is crucial that we remain vigilant about potential discriminatory acts and policies within our organization. To uphold our principles of equity and justice, ROSE has adopted an "Equal Employment Opportunity and Affirmative Action Statement" to guide our recruitment efforts and foster a culture of inclusion and fairness.

Policy Statement:

ROSE is dedicated to providing equal employment opportunities without regard to race, color, religion, sex, sexual orientation, disability, or any other protected status. This commitment extends to all phases of employment, including recruitment, hiring, promotions, training, upgrades, and other terms and conditions of employment. We pledge to uphold the principles of non-discrimination and equal opportunity as a fundamental part of our organization's values.

Legal Compliance:

This policy complies with applicable state and local laws that govern non-discrimination in employment. We are committed to creating an inclusive work environment where every individual is treated with respect and dignity.

Diversity and Inclusion:

At ROSE, we highly value individuals from diverse backgrounds, and we actively work to create an open atmosphere characterized by trust, honesty, and respect. Discrimination or harassment in any form is strictly prohibited. This includes discrimination based on race, color, religion, gender, age, national origin, citizenship, disabilities, sexual orientation, veteran status, or any other similarly protected status. Our commitment to diversity and inclusion extends across all aspects of employment, including but not limited to recruitment, hiring, placement, transfer, promotion, layoff, recall, termination, and other terms and conditions of employment.

Affirmative Action:

ROSE is dedicated to taking affirmative action to ensure equal employment opportunities for underrepresented and historically marginalized groups. We actively encourage the recruitment, training, and promotion of individuals from these groups, helping to level the playing field and rectify historical imbalances.

Our Commitment:

By adopting this Equal Employment Opportunity and Affirmative Action Statement, we reaffirm our organization's commitment to upholding the rights of all individuals and ensuring equality in the workplace. We recognize that our recruitment practices play a significant role in our pursuit of diversity and inclusion, and we pledge to make every effort to promote fairness and impartiality in our employment decisions.

This policy will be consistently applied and will guide our actions during the process of making new recruitments to the organization. It serves as a reflection of our core values, a commitment to social justice, and a dedication to creating a workplace where every individual can thrive and contribute their best.

Review and Update:

This Equal Employment Opportunity and Affirmative Action Statement will be reviewed on a regular basis to ensure that it remains aligned with our organization's evolving goals and legal requirements. We remain committed to continuous improvement and accountability in our employment practices.

Leadership Succession Plan

Introduction

The "Leadership Succession Plan" serves as a pivotal component of our Human Resource Development strategy, designed to ensure the sustained growth and success of our organizational staff. This plan is firmly rooted in our Performance Management System, which identifies and nurtures talented individuals within our organization, paving the way for them to rise to leadership roles. By recognizing the critical importance of leadership continuity, we are committed to building a robust and adaptable leadership pipeline.

Principles of our Leadership Succession Plan:

1. Board of Trustees Support: The Board of Trustees plays an integral role in supporting and approving the Leadership Succession Plan, emphasizing its significance in the organization's long-term strategy.
2. Proactive Leadership Needs Assessment: We will consistently and proactively assess the leadership needs of our organization, not only for the present but also with a forward-looking perspective, spanning the next 5, 10, or 15 years.
3. Team of Leaders: The Leadership Succession Plan is not confined to identifying a single leader, such as a Director. It encompasses the strategic goal of securing a team of leaders within the organization, each capable of handling primary responsibilities. To achieve this, we will conduct staff analysis to identify individuals who may be retiring in the next five years and pinpoint the skills and competencies required to fill their positions.
4. Performance Assessments for Succession: Through our Performance Assessments, we will consistently identify potential staff members who have the qualities and potential to become the next generation of leaders.
5. Leadership Skills and Competencies: We will define the requisite skills and competencies needed for leaders in the present generation. This will include staying attuned to technological advancements and innovation, as we recognize the integral role of technology in modern leadership.
6. Training and Development: Recognizing that leadership potential must be nurtured, we will actively determine the training and development needs of our potential leaders. We are committed to involving them in the decision-making processes of the organization, granting them valuable exposure to strategic thinking, and decision-making to prepare them for future leadership roles.

Implementation:

Our Leadership Succession Plan will be systematically executed, ensuring that it aligns with our organizational goals and strategies. This comprehensive approach will enable us to identify, develop, and prepare the next generation of leaders within our organization, providing a seamless transition and continuity in our leadership roles.

Regular Review:

The Leadership Succession Plan will undergo regular reviews to adapt to the changing needs and challenges of our organization. This commitment to continuous improvement and agility ensures that our leadership pipeline remains robust and responsive to the ever-evolving landscape of our industry and society.

Through these principles and strategic actions, we reaffirm our dedication to nurturing and empowering leaders who will not only sustain our organization's mission but also steer it toward greater heights of achievement and impact.

Communications Policy:

Purpose

The purpose of this policy is to efficiently manage and reduce communication costs within our organization. While telephones are a quick and convenient mode of communication, they can be expensive for long-distance conversations. In an effort to optimize cost-effectiveness, we encourage the use of alternative communication methods, with email as the preferred choice for long-distance correspondence. Telephones will continue to be utilized for local calls and in cases of emergencies, both nationally and internationally. This policy also outlines guidelines to ensure responsible use of office resources.

Guidelines

ROSE provides the following guidelines to its staff for controlling communication costs:

1. Efficient Telephone Usage: Telephone users are expected to keep their conversations brief to minimize costs and ensure that phone lines remain accessible for others, both within and outside the office, who require telephone access.
2. Personal Calls and Long-Distance Calls: Employees are discouraged from using office phones for personal, non-official calls, and they are encouraged to utilize STD/ISD facilities or their personal devices for such calls. Any personal long-distance calls made using office resources will be billed to the respective employees and to facilitate tracking of these calls, a record sheet will be provided to each employee for recording long-distance calls (STD/ISD). This information, including all necessary details, must be submitted to the finance division on a monthly basis.
3. Email as a Preferred Communication Method: Whenever feasible, email will be the preferred mode of communication for long-distance conversations. This cost-effective approach helps reduce expenses while maintaining efficient communication.
4. Record-Keeping for Official Communications: Copies of all incoming and outgoing official communications (faxes, letters sent or received) will be maintained and filed for reference. Employees responsible for important emails must print and file them within the central filing system.
5. Efficient Fax Usage: Efforts will be made to keep fax messages concise. Long documents should only be sent by fax in urgent situations, minimizing fax-related costs.
6. Prior Approval for International Calls: Official international phone calls should be discussed verbally with the Executive Director unless exceptional circumstances make this impractical. This step ensures that international calls are justified and align with the organization's priorities.

Internet Utilization:

The office internet will primarily be used for sending and receiving email communications and conducting work-related research, which will contribute to cost-efficiency and enhance productivity.

Review and Compliance:

This policy will be subject to periodic review to ensure that it remains consistent with organizational needs and cost-saving goals. Compliance with this policy is mandatory for all employees, and any deviations from the guidelines may result in appropriate action.

This policy reaffirms our commitment to efficient resource management and cost-conscious practices while maintaining our organization's communication effectiveness. By following these guidelines, we collectively contribute to a more sustainable and cost-efficient operational environment.

Computer Policy:

Purpose

This Computer Usage and Security Policy serves to guide and effectively manage the use, maintenance, and security of computer systems within ROSE. Employees are responsible for adhering to the procedures and policies outlined in this document, ensuring the responsible and secure use of computer equipment.

Usage

1. Access Control: Access to computer equipment is restricted exclusively to ROSE employees. Access may be granted to consultants and volunteers with prior permission.
2. Orientation and Training: Employees who require orientation on commonly-used software may request training from senior staff members.
3. Maintenance: At least one ROSE employee will be trained in minor computer and accessory maintenance to ensure that the office's computing resources remain functional.

Security

1. External Drives Usage: To protect computers from viruses, only external drives (CDs/DVDs/floppies/pen drives) obtained from ROSE's office stock are permitted for use. External drives from sources other than sealed packets must be scanned with the latest anti-virus software before use.
2. Antivirus Software: All computers must have up-to-date antivirus software installed. It is the responsibility of the assigned computer user to ensure the virus list for this program is regularly updated.
3. Document Backups: All important documents should have at least two backup copies: one on the computer's hard drive and a second on a CD/DVD stored within the office.
4. Computer Usage Authorization: Computers within ROSE are intended for use by employees. Consultants and volunteers should seek prior authorization before using office computers.

Saving Documents on Computers

1. Document Storage Standardization: Each employee should maintain a "C:/My Documents" directory on their computer or a cloud drive to streamline the process of saving documents. This directory should be organized into sub-directories to facilitate the efficient retrieval of important documents.
2. Backup Directory: Within their "C:/My Documents" directory, each employee must maintain a dedicated "back-up" sub-directory. This sub-directory should include copies of all essential documents.

Backups of Documents

1. Weekly Backups: To safeguard important documents and work, employees must upload their "back-up" directory to a CD/DVD or a cloud drive every week, preferably on Fridays.
2. Storage Responsibility: The CD/DVD containing the weekly backups should be securely stored by the respective employee, ensuring that it is readily accessible if needed.

Review and Compliance

This policy will be periodically reviewed to ensure its continued relevance and effectiveness in safeguarding our computer systems and data. All employees are expected to comply with these guidelines, contributing to the responsible and secure use of our computing resources. This commitment to prudent computer usage and security is vital for the organization's operational efficiency and data protection.

Procurement Policy:

Purpose

The Procurement Policy of ROSE is established to facilitate the acquisition of goods and services essential for our organization's operations. It is crucial to maintain an effective internal control system for procurement to ensure that purchases are handled by competent individuals, that goods are sourced from reliable suppliers offering the best value, that purchases adhere to budget constraints, and that the procured goods and services match the specified quantity and price.

Methodology

ROSE will adhere to the following procurement methods for acquiring goods, equipment, and services:

1. Competitive Bidding:
1. Competitive bidding will be the primary practice, prioritizing the selection of suppliers offering the most cost-effective solutions for the organization.
2. The primary criterion in choosing a supplier is their ability to provide the lowest bid.
3. If a supplier fails to meet the required service level or an adequate guarantee, additional criteria will be considered.
4. Reasons for not selecting the lowest bid will be documented in the purchase file.
2. Purchase Thresholds:
1. For purchases under INR 5,000, a price survey by telephone of two suppliers will suffice for determining the supplier.
2. For purchases exceeding INR 5,001, quotations or invoices will be obtained from three local suppliers.
3. Purchases from a sole source will be justified and documented in the purchase file.

Documentation and Record-Keeping:

The purchase file will encompass all transaction-related documents, including purchase requisitions, quotations, supplier contact information, purchase contracts or orders, invoices, delivery slips, and any other pertinent documents.

Purchases

For purchases made by ROSE employees as part of project activities or organizational work, the following mechanisms will be followed:

1. Requisition Form:
1. An employee requesting a purchase must complete a requisition form, obtain approval from the Managing Director, and submit it to the finance division for processing.
2. Order Form:
1. The finance division will issue an order form, which will be signed by the Managing Director.
2. The relevant employee or the finance division will execute the purchase only after the order form is duly signed.
3. Delivery Slip:
1. Subsequent to the completion of the purchase, the finance division will generate a delivery slip for the supplier.
2. The supplier will acknowledge receipt by signing the delivery slip and returning it to the finance division, ensuring transparency and accountability in the procurement process.

Compliance and Review

This Procurement Policy will be regularly reviewed to ensure its continued alignment with the organization's procurement needs and objectives. Employees involved in procurement are expected to comply with these procedures, promoting efficient and responsible procurement practices. By following this policy, ROSE aims to enhance transparency, control, and cost-effectiveness in its procurement processes, contributing to the organization's overall success.

Fixed Assets Policy:

Purpose

To carry out its activities effectively, ROSE relies on material resources. The quality and sustainability of these resources are essential for our organization. Material resources primarily encompass durable goods, including stationery, furniture, computers, and related accessories, all of which must be managed meticulously to maintain their condition. The Fixed Assets Policy aims to achieve precise identification of assets, promote responsible use, conduct periodic physical inventory, ensure effective maintenance, and facilitate replenishment when necessary.

Procedures

At ROSE, the management of material resources is the collective responsibility of our staff. The procedures involved in managing these resources are as follows:

1. Receiving and Recording Goods: Goods are received and meticulously recorded to ensure proper asset tracking.
2. Using Goods Properly: Responsible and efficient usage of goods is emphasized to extend their lifespan.
3. Maintaining Goods: Ongoing maintenance efforts are integral to preserving the condition of our assets.
4. Taking a Record Inventory of Goods: Periodic physical inventory checks are conducted to verify the accuracy of asset records and their physical existence.
5. Disposing of Goods: When necessary, procedures for the removal or replacement of assets are executed.

Material resources are managed and tracked through records and files.

Asset Inventory

The purpose of asset inventory is to physically verify and monitor the items associated with our projects. This practice helps detect discrepancies between recorded information and the actual condition of assets. Asset inventory typically occurs annually and is the responsibility of the finance division.

Procedures

The inventory procedure comprises the following steps:

1. Creation of Record Cards:
1. Each asset is documented on record cards, including:
2. 1. Type of item
   2. Description of item
   3. Identification code
   4. Service user or manager's name
   5. Assigned location
   6. Previous placement of the item
   7. Condition notes
   8. Record updates
   9. Minutes of the physical inventory
   10. Final Removal of an Item: Procedures are in place for the proper removal of an asset from service when necessary.
   11. Replacement of an Item: When an item is no longer fit for use, processes for its replacement are carried out systematically.
   12. List of Annual Needs: A list of annual asset requirements is prepared to ensure proactive asset management.

   Removal of Items

   The inventory procedure described above helps identify dilapidated or defective goods that may pose more inconvenience than advantage due to reasons such as escalating operational or maintenance costs, excessive repair expenses, or other valid factors. The Managing Director is authorized to approve the removal, transfer, or disposal of any items, and these actions should be documented in the asset records.

   Finance Policy:

   ROSE, a legally registered entity under the Indian Trusts Act, 1882, since July 21, 1993, also holds registration under the Income Tax Act of 1961 as a Charitable Trust and the Foreign Contribution Regulation Act of 1976. ROSE operates under the governance of the Board of Trustees, with the General Body of the Trust being the supreme authority. The General Body formulates policies and may amend the Trust Deed of the organization.

   Budget Preparation and Control

   The Governing Committee, as mandated, is responsible for preparing the budget for the upcoming year/period and sourcing funds to execute proposed activities. Any deviations from the budget are ratified and approved by the Governing Committee.

   Statutory Deadlines for Returns

   ROSE complies with various statutory deadlines for filing returns:

   1. FCRA FC 4: December 31st of every year.
   2. Income Tax Return: September 30th of every year.

   Accounts should be maintained according to the budget approved by the Donor or the Governing Committee. Consolidated accounts are prepared and submitted for audit. The audited financial statement, along with the audit report, is presented at the Annual General Body meeting for approval within the due date stipulated by applicable Acts. Any other legal or statutory obligations/contracts fall under the purview of the Managing Trustee/Director.p>The responsibility for filing returns and forms by the specified deadlines rests with the Managing Trustee/Director.

   Finance and Accounting Management

   A robust accounting system, adhering to accepted accounting principles, ensures proper recording of all income and expenditures according to the budget. This system comprises several key components:

   1. Physical Handling of Cash/Bank and Custody: Strict procedures govern the handling and custody of cash and bank transactions.
   2. Expenditure Authorization: A clear authorization process is in place for incurring expenditures.
   3. Monitoring Systems: Ongoing monitoring and reporting systems are employed to track financial activities.
   4. Activity Plan: Activity plans are developed based on the budget and monthly staff reviews.

   Cash Handling and Bank Transactions

   Receipts for cash or cheques received from donors or others are issued by the Managing Trustee/Director on behalf of ROSE. Cash transactions are recorded immediately in the respective project's cashbook by the accountant. General purpose funds are recorded in the general fund account. Collection through hundi or other means must occur in the presence of two office bearers only. Any foreign contributions or donations in kind are accounted for separately in accordance with the Foreign Contribution Regulation Act.

   For each transaction, proper receipts or vouchers are issued and recorded in the computer by the accountant. ROSE currently uses Tally accounting software. Payments up to Rs. 10,000 can be made in cash or by account payee cheque (for amounts less than Rs. 10,000), with account payee cheques or other non-cash modes preferred for payments exceeding this amount. In emergencies, cash payments may be made with the approval of the Governing Committee. Only individuals authorized by the Trust Deed (currently the Managing Trustee and Financial Trustee) can sign cheques. The accountant prepares a bank reconciliation statement monthly, which is then approved by the Managing Trustee/Director.

   Expenditure Approval and Tracking

   Expenditures must go through a well-defined process to ensure proper cash handling:

   1. The project coordinator verifies claims and proposals for approval from the budget.
   2. The Joint Director approves claims for program expenditures.
   3. Ground-level staff incurs expenditures based on approved budgets.
   4. The project coordinator verifies expenditures and submits them to the office.
   5. The accountant prepares vouchers, obtains approval from the designated officer, and records the transaction in the cashbook.

   The Director conducts monthly inspections of the organization's accounts.

   Minimizing Cash Transactions

   To reduce cash transactions, any payment over Rs. 10,000 is made by demand draft, account payee cheque, or other non-cash methods through a bank. The following books of accounts are maintained:

   1. Cash Book (Accountant)
   2. Ledger (Accountant)
   3. Journal (Accountant)
   4. Bank Pass Book, Pay-in Slips, and Cheque Counter Foils (Accountant)
   5. Receipts Books (Joint Director)
   6. Voucher Files (Accountant)
   7. Loans and Advances (Accountant)
   8. Miscellaneous books and documents for proper record-keeping (Joint Director)
   9. Bank Registers (Accountant)

   Advances may be provided to office and program staff, contractors, or authorized personnel based on the job requirements and contractual agreements. Advances are settled within 15 days upon receipt, and any unspent funds are returned with explanations.

   Purchases and Contractual Procedures

   The Governing Committee decides on purchases in alignment with the budget and periodic plans proposed by program staff and other relevant agencies. Program staff or authorized personnel can request the Project Coordinator to make purchases approved by the purchase committee. Based on Governing Committee approval, the Project Coordinator places orders and obtains price quotes for items exceeding Rs. 20,000 per item. A minimum of three quotations should be obtained, with the supplier chosen based on factors including price, credibility, quality, time factors, experience, and local considerations. Once goods or services are received, they are checked for correctness, and the accountant processes payments.

   Inventory Control

   The responsibility for maintaining and verifying inventory falls on the staff, either at the project site or authorized by management. Periodic physical inventory checks are conducted to ensure accuracy. Assets registers are maintained by the accountant, with acquisition and disposal accurately accounted for. Whenever assets are used for personal purposes, the cost determined by the Director is recovered from the concerned staff or individuals.

   Finance and Accounting Software

   ROSE employs the Tally software for accounting, which is password-protected for data security. Passwords are changed at least once every two months, and regular backups, including account data and important reports, are maintained.

   Segregation of Duties

   Roles and responsibilities are systematically assigned based on staff capacity, abilities, experiences in the voluntary sector, and commitment to the organization's cause, as assessed by the Director.

   Conflict of Interest

   In the event of a conflict of interest, ROSE appoints a committee to investigate and resolve the situation. Resolutions are reached through mutual discussions and consent after investigation.

   These revised financial policies and procedures ensure a transparent, efficient, and accountable financial management system for ROSE.

   Gender Policy

   Understanding Gender

   ROSE acknowledges the distinction between sex and gender. Gender is not an inherent quality of women; it is a social construct. Sex represents a biological reality, while gender is shaped by societal norms and expectations. It encompasses the roles, behaviors, and attributes considered suitable for men and women in society. ROSE recognizes that gender is an inclusive concept applicable to both women and men. Gender stems from the social structuring of roles and responsibilities based on biological distinctions. Hence, ROSE firmly believes that gender is a socially constructed phenomenon, subject to transformation.

   Gender Mainstreaming in ROSE

   ROSE is committed to promoting a gender-balanced approach in its policies and operations. This commitment is grounded in the principle that, according to biblical narratives, all humans are created in the likeness and image of God, irrespective of gender. ROSE places great importance on gender equity, mirroring the biblical notion that all humanity shares one common image of God, free from social disparities.

   ROSE actively strives to ensure gender equality within its organization and target communities. The organization endeavours to incorporate gender perspectives into its policies, fostering a gender-balanced approach that addresses the structural nature of gender inequality. While crafting policies, ROSE considers the specific needs, interests, and values of both sexes.

   Principles of ROSE Gender Policy

   • Women and men have complementary roles in building families, communities, and society. Achieving gender equality requires the collective efforts of women and men.
   • Gender discrimination contradicts the values of the Bible and the Social teaching of the Church. Therefore, all development activities must uphold human dignity.
   • Gender is a cross-cutting issue, and it is imperative to address it through organizational policies that encompass women's strategic gender needs.
   • Gender equality can be achieved through deliberate organizational decisions that empower women.

   Goal of ROSE Gender Policy

   To ensure that the concerns and priorities of women and men are integrated into the organization's policies and programs, allowing both genders equal access and opportunities to participate in the project management cycle.

   Objectives

   • Empower ROSE to promote gender mainstreaming through knowledge-building and the creation of structures that facilitate gender equality within target communities.
   • Establish built-in mechanisms at the organizational level to ensure ROSE is gender-sensitive in staffing and targeting.
   • Maintain gender balance in the participation of target communities in all stages of Project Cycle Management.
   • Advocate at the district level to influence the Government to incorporate gender aspects into all its policies.

   Strategies to Facilitate Gender Equity

   • Ensure proportional representation of women and men in
   • Provide adequate representation of women in the organization's decision-making structures.
   • Organize Community-Based Organizations to raise gender awareness.
   • Encourage mixed-gender groups in meetings without segregation.
   • Conduct gender awareness training for both men and
   • Enhance the capacity of both genders to express their experiences and perspectives.
   • Empower women to participate in decision-making community structures.
   • Offer self-employable skill training to make women wage-earners and reduce migration.
   • Promote gender awareness at the organizational and community levels.
   • Staff women in senior-level assignments.
   • Follow the guidelines of the Vishaka Judgment to prevent sexual harassment.

   Conclusion

   ROSE remains committed to upholding the values of an effective and meaningful development organization. As a learning organization, it stays attuned to evolving trends and strives to incorporate the strategic needs of the most vulnerable in society through policy options. Gender, as a cross-cutting issue, is a priority for ROSE. The organization has taken the initiative to address gender discrimination through this gender policy, which will serve as the foundation for all its future development activities. By doing so, ROSE aims to create a more equitable and just society, free from gender-based disparities.