3.2.3 Responsibilities

The following table presents the recommended separation of responsibilities consistent to the roles and principles of separation of duties:

Task Responsible Approved by Authorised/ reviewed by
Control of cash floats Finance Officer Senior Finance Officer Team Leader
Recording cash disbursements/receipts Finance Officer Senior Finance Officer Team Leader
Custody of cash, issuing and receiving cash Cashier Senior Finance Officer/Team Leader CO Finance Manager/Controller
Physical cash counts Senior Finance Officer    Country Director/Team Lead  
Commodity/non-food Contributions in Kind (CIK) accounting Commodity/ non-food CIK Accountant Senior Finance Officer Team Leader
Financial reporting to consolidation office Senior Finance Officer    Country Director/Team Lead Country Office Finance Manager
Documentation filing and safekeeping Senior Finance Officer    Country Director/Team Lead Country Office Finance Manager