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Community cadres to provide accounting, auditing services to village development committees



Gram Vikas is developing a specialised cadre of community professionals, Village Lekha Mitra (VLM), under its Community Cadre Management programme. It is an entrepreneurial approach to developing accounting and auditing skills and service providers in the rural areas.

The VLMs are identified and trained for supporting Village Development Committees to maintain their records and registers and to reconcile the VDC book of accounts. The VLMs will function in the entrepreneur model and will receive their payments from the VDCs on their services.

The cadres selected are selected from among those who have passed Class 12 with good mathematical ability, comfort with using a smartphone, and with adequate time to invest in the work.

Candidates go through a written test, and the shortlisted candidates undergo an interview. The selected candidates then receive field exposure to understand the processes described in classroom sessions, such as understanding types of different records and registers maintained by VDCs and processes for regular maintenance.

Currently, a total of 39 VLM cadres from Keonjhar, Gajapati, Ganjam, Sundergarh, Jharsuguda, Kandhamal and Rayagada are helping VDCs in bookkeeping.

During a meeting, the Village Development Committee, SHG leaders and community leaders of Abarasing village in Gumma block of Gajapati district, discussed the need to audit ledger books maintained by the village committee for reconciliation of records. The Secretary of Abarasing village committee, Ispat Bhuyan, was happy that community leaders from his village agreed to select a Class X or XII pass out volunteer from their village to facilitate a process of maintaining records in future, “We don’t have much idea on keeping records, cash receipts, or writing a resolution of a meeting. The registers or ledger we have maintained so far is sometimes confusing. It’s a good thing that a volunteer from our village will be trained to do accounting. Records can then be maintained in order and with complete transparency. It will be easier to understand. During the General Body meeting, we will be able to explain the expenses incurred more clearly.”

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