Transcript
Joy: Welcome to SACCO Management — practical ways to run a healthier SACCO. I'm Joy, and with me is James. Today: who does what, the core SACCO roles.
Joy: James, every SACCO has staff. Why make a fuss about roles?
James: Because clear roles are not just about being organised. Separating the work into distinct functions is itself a control. When different people approve, record, and hold money, no one person can both make a mistake and hide it.
Joy: Walk me through the core functions.
James: There are five. The Manager runs day-to-day operations and leads the team. The Accountant keeps the books and prepares the reports. The Internal Auditor checks, independently, that the rules are being followed. The Loans Officer appraises applications and monitors repayment. And the Cashier, or teller, receives and pays out cash and balances the till.
Joy: Important point, those are functions, not job titles.
James: Yes, and not pay grades either. We're talking about the work that needs doing, not who's senior. In a small SACCO one person may wear two hats. That's fine, as long as the two hats don't cancel out a control.
Joy: What do you mean, cancel out a control?
James: Here's an example. Imagine the Loans Officer also handles the cash drawer. Now the same person who decides a loan is good also hands over the money. They could approve a weak loan to a friend and pay it straight out. That combination is dangerous.
Joy: So which roles should never sit together?
James: The person who handles cash should not be the one who records it. The person who approves a loan should not be the one who disburses it. And the Internal Auditor should answer to the board, not the Manager, otherwise the checks aren't really independent.
Joy: What if you simply don't have enough people?
James: Very common in smaller SACCOs. The answer is compensating checks. If one person must do two jobs, add a second signature, or have the board review the cash counts each month. You're rebuilding the missing pair of eyes another way.
Joy: Give me a quick win any SACCO can do today.
James: Write down each role's duties in plain language. One page each. People can't respect a boundary they've never seen. A simple written description settles a lot of arguments before they start.
Joy: And the system side?
James: In CAMS, user roles and permissions let you map these functions to screen access, so people only reach what their role needs. The Cashier sees the till, the Auditor sees the reports.
Joy: So the takeaway?
James: Separate the roles, write them down, and never let one person both move money and conceal it.
Joy: Perfect. Thanks, James.