Running a healthy SACCO depends on clear roles, where everyone knows what they are responsible for. Splitting the work into distinct functions is not just tidy, it is a control in itself.
Why it matters: When different people handle approving, recording and holding money, no one person can both make a mistake and hide it. Clear roles protect members and make daily work smoother.
The five core functions
These are functions, not job titles or pay grades. In a small SACCO one person may wear two hats, but never two that cancel out a control.
Manager runs day-to-day operations and leads the staff.
Accountant keeps the books and prepares financial reports.
Internal Auditor checks independently that rules are followed.
Loans Officer appraises loan applications and monitors repayment.
Cashier or Teller receives and pays out cash, balances the till.
Why separating roles is a control
Each function watches a different part of the same money trail.
The Loans Officer recommends a loan, but someone else disburses the cash.
The Cashier handles money, but the Accountant records it independently.
The Internal Auditor answers to the board, not to the Manager, so checks stay honest.
No one approves, pays and records the same transaction alone.
Make the lines clear
Roles only protect you if they are written down and respected.
Put each role's duties in a simple, written description.
Avoid combinations that let one person both move and conceal money.
When you must combine roles, add a compensating check (a second signature, a board review).
In CAMS, user roles and permissions let you map these functions to system access, so people only reach the screens their role needs.
