Who does what: the core SACCO roles

Running a healthy SACCO depends on clear roles, where everyone knows what they are responsible for. Splitting the work into distinct functions is more than 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.

Quick checklist

• Each core function clearly assigned
• Roles written down, not just understood
• No conflicting duties in one person
• Internal Auditor independent of management
• Cash handling separated from record keeping
• Compensating checks where roles overlap