proposed solutions (recommendations, policies, etc)

8/20/2019 PROPOSED SOLUTIONS (Recommendations, Policies, Etc)

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PROPOSED SOLUTIONS

Objectives

This proposed accounting system and policies aim:

1.

To ensure proper documentation of the whole business

operations.

2.

To provide a clear and defined accounting systems for Polaris

Power Engineering’s operations.

3.

To ensure timely and complete recording of financial and

non-financial transactions.

4.

To establish a detailed chart of accounts that will serve as a

basis in creating the financial statements.

5.

To ensure strong security controls over assets.

6.

To ensure that all policies and procedures for every

transactions are being followed.

7.

To ensure that proper internal controls are being

implemented in the company’s whole accounting system.

8.

To propose a well-defined organizational chart.

9.

To appropriately segregate the duties and responsibilities of

each employee in the whole business operations in order to

establish accountability.

10.

To be able to deliver a consistent good quality service to all

its customers.


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General Recommendations

1.

Provide proper and clear policies regarding:

a.

Sales Returns

b.

Sales Discounts

c.

Credit

d.

Purchasing

e.

Inventory Management

f.

Cash Disbursement

g.

Petty Cash Fund

h.

Bank Deposits

i.

Employee Absences, Overtime and Undertime

j. Employee Hiring and Termination

2.

Make a new organizational chart that will establish proper roles,

responsibilities and segregation of duties.

3.

Provide proper documentation on all transactions to acquire

evidence and audit trails.

4.

Establish proper segregation of major categories of inventories

in the warehouse to promote increased efficiency in the work of

warehousemen.

5.

Restructuring of the offices for clear distinction of departments

and employees under the departments.

6.

Establish a proper automated accounting system.

7. Establish a mission and vision statement for the company.


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8.

Establish employment benefits for the employees (Pag-ibig,

PhilHealth, and SSS).

9.

Change logo of the company since a service engineering

company named Polaris Engineering, Inc. located at 212 Pine

St., Lake Charles, Southwest Louisiana, United States has

almost the same logo (visit the website: www.polarisengr.com).

Advantages and Disadvantages

Upon implementation of this proposed accounting system, the

following are the advantages:

1.

It will correct or reinforce the existing internal controls of the

company. The existing internal controls will be strengthened

and the areas where internal controls are not found will be

secured.

2.

It will lessen, if not, minimize the likelihoods of fraud and

embezzlements due to overlapping of responsibilities.

3.

It will help improve the implementation of policies and

procedures present in the company. Proper policies and

procedures will help avoid conflicts within the organization

4.

It will increase the effectiveness and efficiency of all its

business operations.

5.

Through proper documentation, it is easier to verify the

validity of the transactions entered into by the company.


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6.

There will be an established chart of accounts which will

guide in the application of accounting policies, recording of

transaction and generating financial statements

7.

With proper segregation of duties among the employees, it

will increase their accountability over their responsibilities.

Notwithstanding the advantages mentioned earlier, the following

are the setbacks with the proposed accounting system:

1.

It can be more costly for the business since new personnel

may have to hired, additional training may have to be done,

and existing procedures may have to be restructured.

2.

It may take time before employees will be able to adjust with

the changes brought about by the implementation of the

proposed accounting systems.

3.

Employees might resist to adapt new policies

4. The implementation of the new system will require additional

time

5.

Confusion of roles and responsibilities will possibly arise

especially for those employees who had routine jobs

6.

Additional costs will be incurred to implement the proposed

changes


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Policies

Sales Returns

Refund

Wholesale

1.

Return of items purchased from Polaris Power

Engineering must be made within 15 days. Returns

will no longer be entertained after 15 days from date of

purchase.

2.

The customer must present the Sales Invoice (SI)

together with the item. No Sales Invoice (SI), no

return.

3.

Return of items must be in original packing, carton,

manuals and accessories and most of all the pump,

parts or items must look "brand new" to make it

acceptable.

4.

The customer should inform the dealer regarding the

items to be returned, then if the returned items are

received by the dealer and if found to be acceptable,

Credit Memo will be issued.

5.

The Credit Memo will be reflected on the next billing.


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Retail

1.

Return of items purchased from Polaris Power

Engineering must be made within seven (7) days.

Returns will no longer be entertained after seven (7)

days from date of purchase.

2.

The customer must present the Sales Invoice (SI)

together with the item. No Sales Invoice (SI), no

return.

3.

Return of items must be in original packing, carton,

manuals and accessories and most of all the pump,

parts or items must look "brand new" to make it

acceptable.

4.

Item is accepted for refund or replacement if it is

verified by a Warehouseman to be defective who then

prepares report as to the cause of the defect (factory or

handling) to be submitted to General Manager.

5.

Item returned in exchange for another item is accepted

but not subject to refund. It can be replaced with item

of the same price or item with a higher price subject to

additional payment.

6.

For the same item replacement, no need to issue

another Sales Invoice. Customer acknowledges on the

receipt that item is replaced.


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7.

A Return Slip (RS) is issued for every item returned

and received from the customer.

8.

For big items, such as aircon pump, transformer,

water tank, etc., dealer must be informed. If dealer

accepts the returned items, replacement or refund is

then processed.

Form(s) Involved:

i.

Return Slip

Replacement

General Terms & Conditions

1.

Replacement can only be granted the customer

presents the proof of purchase consisting of original

invoice or sales slip indicating the date of purchase,

model and serial no. of the item. Polaris Power

Engineering reserves the right to refuse replacement if

the proof of purchase cannot be provided by the

customer. Polaris Power Engineering obligations are

limited to the replacement of the item itself.

2.

Repairs must not be carried out by any repair shops.

Replacement will be void if a repair has been

attempted. Polaris Power Engineering shall not be


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liable for reimbursements, claims and damages that

may result from the unauthorized repair of the item.

3.

The replacement is not applicable to cases other than

defects in material, design and workmanship.

4.

The replacement does not cover the following:

a.

Periodic checks, maintenance, repair and

replacement of parts due to normal wear and

tear.

b.

Abuse or misuse, including but not solely

limited to the failure to use the item for its

normal purposes or in accordance with the

instructions on usage.

c.

Failure of the item arising from incorrect

installation or use not consistent with the

instructions and technical or safety standards

prescribed in the item user manual.

d.

Accidents, acts of God, lightning, water, fire,

public disturbances, improper ventilation,

voltage fluctuations or any cause beyond the

control of Polaris Power Engineering.

e.

Unauthorized modifications carried out to the

item in order to comply with local technical

standards


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5.

This replacement does not affect the consumers'

statutory rights nor the consumers' rights.

6.

This replacement will be the purchasers' sole and

exclusive remedy and neither Polaris Power

Engineering shall be liable for any incidental or

consequential damages.

7.

The above policies are for replacement service and the

customer will be responsible for any costs associated

with no replacement conditions. Polaris Power

Engineering reserves the right to make final decisions

regarding problem determination and the appropriate

service option. Some limitations and restrictions apply

and these policies are subject to change without prior

notice.

Sales Discounts

Establishing a written sales discount policy would create a more

organized flow of transactions in the business. Moreover, it gives an

easier track of transactions because of the standards being followed. A

guide to making the Sales Discount Policy is the following:

1.

There must be a set of amount threshold as to which discounts

could be given to customers. Moreover, there should be an

authorized personnel in granting discounts, based on the total


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amount of purchase of the customer. The amount threshold will

then be based to the sound judgment and experience of the

business. An example of which would be: If the sales is between

P50, 000 - P 100, 000, the discount could be granted by the Sales

Supervisor. If it is P100, 000 worth of purchase, then the granting

of sales discount will then be decided by the General Manager.

2.

The business also needs to come up with a consideration

that should be given to customers before granting

discounts. There must only be a prescribed range of

percentage as to which discounts will be given. A published

list of this should be determined by the Finance and

Administration Head.

Credit

Polaris Power Engineering should establish a credit policy for its

customers. In addition, the business should publish this credit policy

and be known among the salesperson. Standardizing the credit policy

would result to a more efficient and controlled process of transactions.

As a guide in making the policy, here is the group’s recommendation:

1.

Polaris Electrical Engineering should establish credit standards,

which involves decisions on how much credit risk to assume.

That is, the management, based on their sound judgement and


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through experience, should set amount threshold that would

serve as the basis on granting credit from customers.

2.

Determine credit standards for which involves a company

evaluating the credit worthiness of an individual or business.

This is done by contacting banks regarding the credit rating of

the individual or the business. Another method would be to

check the financial statements of the company and compute the

necessary ratios, such as assets-to-liabilities ratio.

3.

The business must decide on the length of the period before

payment must be made and whether or not they will offer a

discount for early payments.

4.

Establish a collection agreement.

5.

This will all be done and verified by the Finance and

Administration Head.

Purchasing

All purchases shall be made by the Asst. General Manager through

the purchasing department.

General Purchasing

1.

Inventory requests shall be accomplished through an official

Purchase Requisition Form.

2.

Official Purchase Order Forms shall be accomplished in

three (3) copies by the Purchasing Clerk, with each copy to

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be kept by the Purchasing Clerk, Bookkeeper and

Warehousemen (blind copy).

3.

Purchase Orders must be authorized by no less than the

General Manager.

4.

The Warehousemen shall not make purchases, they shall

only fill up the official Purchase Requisition Forms for

requests of inventory when the stocks are low.

5.

Both Purchase Requisition Forms and Purchase Order

Forms shall provide a space for the date of accomplishment

to be indicated and shall be pre-numbered to facilitate their

filing.

Form(s) Involved

i.

Purchase Requisition Form

ii.

Purchase Order Form

Planned Purchases

1.

Orders to suppliers shall be based on a purchase plan

budgeted based on an estimation of an incoming month’s

sales, while properly considering contributing factors such

as nature of inventory to be ordered, the proximity of

supplies, minimum inventory levels and the like.

2.

Planned purchases shall be acquired from approved vendors

only. A vendor list must be maintained to facilitate the


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ordering process. This vendor list shall contain, at a

minimum, information on vendor trade name, address,

nature of inventory acquired from it, contact details and

payment terms.

3.

The Receiving Reports that accompany orders received by

the Warehouseman shall only be signed after adequate

inspection or quality and correctness of items received and

reconciliation with the Purchase Order corresponding to the

order.

Form(s) Involved

i.

Purchase Requisition Form

ii.

Purchase Order Form

iii.

Charged Invoice

iv.

Sales Invoice

v. Packing List

vi.

Waybill

vii.

Receiving Report

Inventory Management

1.

A minimum inventory level for every material single or

classes of inventory must be formally set, which may also be

referred to as buffer inventory. This level shall be agreed by

management as advised by the supervisor in the Warehouse.


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2.

The minimum inventory levels must be maintained with

purchase levels adjusted accordingly to replenish

unanticipated consumption of inventory beyond minimum

levels.

3.

Purchase requests must be drafted only after sufficient prior

reference to existing inventory levels to avoid overstocking.

4.

Documentation for received orders must be accomplished

immediately upon receipt and before transfer of the same to

the respective storage areas.

5. Documentation is inputted and kept. Essential information

must be disclosed. This record of purchases shall be updated

upon every receipt of orders and shall be furnished to

appropriate parties to facilitate control and financial

reporting procedures.

6.

After the goods are received and signed by the

warehouseman:

a.

Receiving Reports should be surrendered to the

Purchasing Clerk promptly after receiving procedures

are concluded.

b.

The Receiving Report is signed by the Supervisor of the

warehouse before given to Purchasing Clerk.

c.

The Accounts Payable Clerk issues check or cash for

payment to supplier.


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7.

Sufficient controls to safeguard inventory must be

established.

8.

FIFO system is adopted in controlling inventory flow and a

perpetual inventory system is implemented.

Disbursements

1.

All disbursements are paid by check except those which are paid

from the Petty Cash Fund.

2.

Each check prepared is covered by a pre-numbered CV.

3.

All CVs should be properly supported. The Bookkeeper reviews and

checks the validity of the CV and its supporting documents.

4.

CVs shall be forwarded to the Finance and Administration Head for

approval. The check shall be forwarded to the General Manager for

signing.

5.

Upon release of checks, the Accounts Payable Clerk will check if

the payee has signed all copies of CVs and its supporting

documents indicating therein the date of payments.

6.

CV will be signed by the payee/authorized representative to

acknowledge the receipt of payment upon release of check.

Check Disbursements

1.

All expenses to be paid using checks shall be initiated using

a Check Voucher prepared by the Accounts Payable Clerk.


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2.

The Bookkeeper shall record a corresponding expense and

liability upon acceptance of the bill.

3.

The Check Voucher must be approved by the Finance and

Administration Head and the check should be signed by the

General Manager.

4.

The Accounts Payable Clerk shall make a Check Voucher for

all Check Disbursements.

5.

The Bookkeeper shall have a duplicate copy of Check

Voucher which will be used for bookkeeping.

Control of Checks

1.

All checks are issued in their proper numerical sequence.

2.

All checks are prepared based on the properly approved

CVs, duly verified by Bookkeeper, approved by the

Finance and Administration Head, and signed by the

General Manager.

3.

The check is always payable to a specific person or entity.

4.

Unused check booklets will be under the custody of the

Accounts Payable Clerk. Under no circumstances such

check booklets be made available to any authorized

persons.


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5.

Voided, spoiled and cancelled checks shall be marked

cancelled and attached to the corresponding checkbook

for subsequent inspection and reconciliation.

Signing and Countersigning of Checks

1.

The check when presented for approval should be

supported by corresponding approved CV and supporting

documents.

2.

All checks shall be signed and countersigned by the

authorized signatories: the Finance and Administration

Head for approval and the General Manager for the official

signing.

3.

Signing or countersigning of blank checks in advance is

strictly prohibited.

Bank Reconciliation

1.

To determine the accuracy of the cash in bank account

balance, a reconciliation of the book and bank balances is

done monthly by the Bookkeeper.

2.

The bank reconciliation statement especially the

reconciling items are reviewed by the General Manager.

Unrecorded bank charge and credits, if valid, should be

recorded in the books.


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3.

Posting errors committed by the bank immediately

communicated to the bank.

Forms and Persons/Unit Involved

Forms:

i.

Check Voucher (CV)

ii.

Bank Reconciliation Statement

Petty Cash Fund

Main Features

Petty Cash System and Custodianship

1.

A petty cash fund is setup to take care of minor

disbursements, usually consisting of day to day

expenses involving small amounts. The amount of PCF

is limited to 1,000 pesos only. The Head Cashier shall

not use his/her collection for the day for the Petty

Cash Fund.

2.

The funds are maintained on imprest system. At any

time the total cash on hand and the unreplenished

disbursements should be equal to the amount of the

fund.


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3.

The funds are in the custody of the Head Cashier.

Access to, and responsibility, for each of the funds are

limited to the respective custodian.

4.

Each of the funds is kept in a separate box. If one

custodian is responsible for two or more funds these

should be physically segregated.

5.

Only the Head Cashier shall have custody of the Petty

Cash Fund.

6.

The Head Cashier shall verify the need for the expense

before issuing a Petty Cash Voucher.

7.

All receipts from using the Petty Cash shall be

accompanied by a Petty Cash Voucher signed by the

Head Cashier.

8.

Petty Cash Vouchers shall be pre-numbered and

released in sequential order.

9.

All Petty Cash Disbursements shall be liquated by the

Head Cashier.

The Petty Cash Voucher

1.

Each of the funds is kept in a separate box. If one

custodian is responsible for two or more funds these

should be physically segregated.


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2.

A petty cash voucher (PCV) is required for

disbursements from the Petty Cash Fund. The

approval and signing of the Petty Cash Voucher is

directly through the General Manager.

3.

PCVs and CVS are approved by the General Manager

and Head Cashier before any payment is made.

Supporting documents, if any are attached to the

corresponding PCV.

4.

After payment, the PCV and CV and its supporting

documents are numbered and stamped paid with the

date of payment noted thereon in ink.

Restrictions on Disbursements

1.

Each payment from the funds is limited to a certain

amount in accordance with the policies implemented.

Any disbursement more than this amount is made by

check.

2.

Enchasing of checks from the fund is prohibited.

Petty Cash and Revolving Funds Replenishment

The Head Cashier requests for replenishment, when

the runs low and insufficient to cover petty

expenses by preparing Replenishment Summary

Form for Petty Cash as the case may be.


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Surprise Count

From time to time, the Internal Auditor conducts

surprise counts of the PCF and prepares a report to

the General Manager, copy furnished the manager

regarding the results of the count.

Forms and Persons/Unit Involved

Forms:

i.

Petty Cash Voucher (PCV)

ii.

Petty Cash Replenishment Form (PCRF)

Bank Deposits

1.

All cash collections for the day shall be deposited to the bank

immediately.

2.

Should the bank be closed at the end of the collection, the money

shall be kept in a safe and secure cash vault and it shall be

properly locked. It shall then be deposited at the earliest time

possible the following banking day.

Employee Policies

Work Rules and Regulations

1.

Customers should be the priority at all times. They must be

greeted politely with welcoming expressions.


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2.

Customers should be accommodated at all times and they

should be given due assistance when they are in need.

3.

Customer queries should be answered in a respectful and

courteous manner. Suggestions should also be taken in and

raised to management especially when they are serious

matters.

4.

Be happy in the things being done and experience how to

share that happiness to others – co-workers and customers

alike.

5. All must work as a team helping out each other, but with

due observance of segregation of duties.

6.

Everyone must be accountable to everyone in his work.

Dress Code

It is the responsibility of every employee employed by the

organization to abide by the specified dress code required. How the

employee looks affect largely the company image that’s why it is of

utmost importance for employees to dress rightly and

appropriately. Employees not in the prescribed uniform would be

dealt with properly. Such instances may result to penalties.

Moral Ethical

1.

Employees are prohibited from exposing or revealing

confidential information relating to the business. They also


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are not allowed to use company-related information for

personal gain.

2.

Use of offensive words by an employee to another

employee is strictly not allowed. Courtesy must be

extended to every employee.

3.

Pornography and indecent displays are not allowed.

4.

Involvement in gossips and trivialities are strictly not

tolerated.

5.

Employees are prohibited from having another job or

business involvement in any other businesses/activities that

can be considered competitors of the business.

6.

Items/objects that were left by customers and found by the

employees should be kept awaiting retrieval from the owner.

7.

Conflicts of interest must be avoided by the employees. Any

matter which the employee thinks may conflict with his/her

duties and responsibilities to the business should be

consulted with the human resource supervisor.

Absences

The Supervisor is responsible for maintaining attendance

records to determine if an employee’s absence or lateness

exceeds the guidelines of this policy.

The employee should keep a Time Card of himself/herself.


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Employees are expected to be in their respective work station

at the starting time specified by the company. Work activity

should commence at starting times and continue until the

normal designated stopping times for breaks, lunch, or the

end of work.

In the event of absence or tardiness from work, the employee

is required to report the absence to the company’s

management. When reporting absence, the employee must

communicate his/her intention to be absent or late and the

reason for such at least an hour before work starts to the

General Manager, or other designated individual as specified

by management.

The company reserves the right to require an employee to

submit a physician’s/medical certificate in the event of

repeated absences for the medical reasons or in the event of

medical absences exceeding three (3) days.

An employee’s request to leave work early may be considered

by the Supervisor or General Manager. Approval of such

absences should be based upon the urgency of the reason

for absence and department staffing needs. As a general

guide, early leaving should not exceed one (1) instance per

month or five (5) instances in a calendar year.


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In the event an employee is absent for three (3) days or more

without prior notice or approval, such absence is viewed as

job abandonment. The employee is then separated from

employment as a voluntary quit.

Excessive absenteeism is defined as two (2) or more

instances of unexcused absence in a calendar month. Such

excessive absenteeism is subject to corrective discipline. Any

eight (8) instances of unexcused absenteeism in a calendar

year are considered grounds for discharge.

Tardiness

Excessive tardiness shall be subjected to corrective discipline

or termination. Excessive tardiness is defined as five (5) or

more instance of lateness in a calendar month and is subject

to corrective discipline. Any 12 instances of lateness in a

calendar year are considered grounds for discharge.

Undertime

Undertime work on any particular day shall not be offset by

overtime work on any other day.

Employee should inform the General Manager of his/her

intent to work under time with a valid reason.


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The General Manager should assess the validity of the

reason before giving any approval to the employee’s intent to

work undertime.

If the reason is not valid and therefore not approved by the

General Manager, the Payroll Clerk should deduct the

number hours he did not work from his weekly salary.

Evaluation of Employees

Evaluation should be done to the newly hired employees after one

(1) month for relievers and trainees. For the rank and file, supervisory

and other job position present, evaluation is conducted every third (3rd)

and fifth (5th) month from the date hired.

Hiring of Employees

Recruitment

Referrals from trustworthy associates, employees, or

partners will serve as a basis for potential people to recruit

for any available job.

o Advantage: Less or No recruitment cost

o

Disadvantage: Existing employees tend to be biased in

recommending potential employee for the available job

position.

Cooperate with DOLE


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The contract of employment is an agreement between the

newly hired and the company. As such, the employer must

clarify any unclear matters for the newly hired presented in

the contract. Questions and clarifications should be

entertained by the employer.

Hiring

Only qualified employees must be hired for job vacancies.

Both job description and specification must be complied.

Document/Paper Requirements

o Job Applicants are expected to submit the following

directly to the company’s office:

o Application Letter

o TOR (Transcript of Records)

o NBI Clearance

o Resume

The Human Resources personnel checks the completeness of

the documents submitted by the applicant and reviews it.

Interview

The Human Resources Manager shall schedule and conduct

an interview for the selected applicants. This process enables

the interviewer to assess further the validity of the


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information in the resume submitted by the applicant and

know more about the candidate’s competencies and future

goals.

The interviewer shall examine the applicant’s previous work

experience and his/her flexibility in work to determine if all

his/her experiences, skills and attitude fits the vacant job

position.

At the end of all applicant interviews, the Human Resources

Manager shall select a few applicants who submitted all the

requirements and excelled in the interview to be a candidate

for the available job.

Background Check

The Human Resources Manager shall conduct a background

check on the applicants through follow-ups in the

candidates’ references to confirm their assertions about

themselves.

Hiring Proper

The Human Resources Manager shall choose the best

applicant fit for the vacant position. He/she shall call or

send an employment letter through e-mail to the chosen

applicant informing the acceptance, start date to work,


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wage/salary, and other necessary information. In addition,

Human Resources Manager should call or e-mail the other

applicants not accepted to inform them the denial of their

application.

The applicant must furnish the necessary papers and fill up

employee information sheet.

Newly hired employees must be properly oriented with the

existing rules and regulations and the nature of work. They

must be trained as well to be fully equipped in performing

their work.

The new employee shall be on probation for six (6) months

and have their performance under observation. After six (6)

months, if the management is satisfied with the employee’s

work performance and dedication, the newly hired employee

will then be an official regular employee.

Retirement/Termination of Employees

Involuntary Termination

In cases of regular employment, the employer shall not

terminate the services of an employee except for a just cause. The

following are considered to be a just cause for terminating one’s

employment:


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Serious misconduct or willful disobedience by the employee

of the lawful orders of his employer or representative in

connection with his work;

Gross and habitual neglect by the employee of his duties;

Fraud or willful breach by the employee of the trust reposed

in him by his employer or duly authorized representative;

Commission of a crime or offense by the employee against

the person of his employer or any immediate member of his

family or his duly authorized representatives; and

Other causes analogous to the foregoing or similar causes.

The procedure for termination due to just causes (Twin

Notice Rule)

1.

The employee will be serve a First Written Notice

containing the specific ground/s for termination and a

directive that they are given the opportunity to submit

their written explanation within a reasonable period.

2.

After serving the first notice, the employer should

schedule and conduct a hearing or conference wherein

the employee/s will be given the opportunity to:

a)

Explain and clarify their defense to the charge

against them;

b)

Present evidence in support of their defense; and


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c)

Rebut the evidence presented against them by the

management.

After determining that termination of employment is

justified, the employer shall serve the employees a Written Notice

of Termination indicating that:

a)

All circumstances involving the charge against the

employees have been considered; and

b)

Grounds have been established to justify the

severance of their employment.

If in the event of employee breaks the TRUST of the employer

about money matters, the employee will be terminated immediately

upon discovery. These acts include: (1) falsification of documents;

(2) theft of money and/or valuable possessions; and, (3) swindling.

The employer may also terminate the employment of any

employee due to the installation of labor-saving devices,

redundancy, retrenchment to prevent losses or the closing or

cessation of operation of the establishment or undertaking by

serving a written notice on the workers and the Ministry of Labor

and Employment or DOLE at least one (1) month before the

intended date thereof.


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In case of termination due to the installation of labor-saving

devices or redundancy, the worker affected thereby shall be

entitled to a separation pay equivalent to at least his one (1) month

pay or to at least one (1) month pay for every year of service,

whichever is higher.

In case of retrenchment to prevent losses and in cases of

closures or cessation of operations of establishment or undertaking

not due to serious business losses or financial reverses, the

separation pay shall be equivalent to one (1) month pay or at least

one-half (1/2) month pay for every year of service, whichever is

higher. A fraction of at least six (6) months shall be considered one

(1) whole year.

An employer may terminate the services of an employee who

has been found to be suffering from any disease and whose

continued employment is prohibited by law or is prejudicial to his

health as well as to the health of his co-employees: Provided, That

he is paid separation pay equivalent to at least one (1) month

salary or to one-half (1/2) month salary for every year of service,

whichever is greater, a fraction of at least six (6) months being

considered as one (1) whole year.

An employee who is unjustly dismissed from work shall be

entitled to reinstatement without loss of seniority rights and other


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privileges and to his full backwages, inclusive of allowances, and to

his other benefits or their monetary equivalent computed from the

time his compensation was withheld from him up to the time of his

actual reinstatement.

Voluntary Termination/Retirement

An employee may terminate without just cause the

employee-employer relationship by serving a written notice on the

employer at least one (1) month in advance. The employer upon

whom no such notice was served may hold the employee liable for

damages.

An employee may put an end to the relationship without

serving any notice on the employer for any of the following just

causes:

Serious insult by the employer or his representative on

the honor and person of the employee;

Inhuman and unbearable treatment accorded the

employee by the employer or his representative;

Commission of a crime or offense by the employer or his

representative against the person of the employee or any

of the immediate members of his family; and

Other causes analogous to any of the foregoing


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Organizational Chart

The group has presented a recommended organizational chart

taking into consideration what has been practiced by the organization

and answering the needs of the organization.

First is the group only retained the HR manager, assuming that

the same person will become the head of the payroll clerk. The group

then added to the functions under the Finance & Administration, the IT

personnel function.

The Inventory function is transferred to the Purchasing

Department since these two functions connect with each other.

The Credit and Collection function has been added with the

General Clerk since the presence of such position is practiced in the

organization.


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OWNERS

INTERNAL

AUDITOR

GENERAL MANAGER

SALES

OPERATIONS

TECHNICAL

CUSTOMER SERVICE

SUPPORT

SERVICEPURCHASING

WHOLESALE

RETAIL

ELECTRICAL

AIRCON

PLUMBING

CARPENTRY

ELECTRICAL

PLANS

TOOL KEEPER

WAREHOUSE

LOGISTICS

INVENTORY


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TREASURY

FINANCE &

ADMINISTRATION

CREDIT

COLLECTION

ACCOUNTING

CASHIERS AR CLERK

COLLECTION

GENERAL CLERK

AP CLERK

BOOKKEEPER

FINANCIAL

REPORTINGCOLLECTORS

PAYROLL CLERK

HUMAN

RESOURCE


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Job Qualification and Job Description

General Manager

Job Qualifications

Preferably a graduate of electrical engineering or any business

course

Excellent communication and leadership skills

At least five (5) years’ experience in the same line of business

Accustomed with the operations of the business

Capable of working with pressure

Good problem-solving skills

Strong interpersonal and negotiation skills

Proven working experience as purchasing manager

Familiarity with sourcing and vendor management

Interest in market dynamics along with business sense

A knack for negotiation and networking

Ability to gather and analyze data and to work with figures

Strong leadership capabilities

Job Descriptions

Carries out the corporate strategic plan

Oversees the day-to-day operations of the retail and wholesale

sales

Works closely with the finance/operations head

Signs the check disbursements and purchase order


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Involves in the screening of applicants

Develop, lead and execute purchasing strategies

Track and report key functional metrics to reduce expenses and

improve effectiveness

Craft negotiation strategies and close deals with optimal terms

Partner with stakeholders to ensure clear requirements

documentation

Forecast price and market trends to identify changes of balance in

buyer-supplier power

Perform cost and scenario analysis, and benchmarking

Assess, manage and mitigate risks

Seek and partner with reliable vendors and suppliers

Determine quantity and timing of deliveries

Monitor and forecast upcoming levels of demand

Internal Auditor

Job Qualifications

Proven working experience as Internal Auditor

Proven knowledge of auditing standards and procedures, laws,

rules and regulations

High attention to detail and excellent analytical skills

Good reporting and research skills

Sound independent judgment

Has thoroughness


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Literate with the financial software

BS degree in Accounting or Finance

Job Descriptions

Perform and control the full audit cycle including risk management

and control management over operations’ effectiveness, financial

reliability and compliance with all applicable directives and

regulations

Determine internal audit scope and develop annual plans

Obtain, analyze and evaluate accounting documentation, previous

reports, data, flowcharts

Prepare and present reports that reflect audit’s results and

document process

Act as an objective source of independent advice to ensure validity,

legality and goal achievement

Identify loopholes and recommend risk aversion measures and cost

savings

Maintain open communication with management and finance

committee

Document process and prepare audit findings memorandum

Conduct follow up audits to monitor management’s interventions

Engage to continuous knowledge development regarding sector ’s

rules, regulations, best practices, tools, techniques and

performance standards


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Sales Supervisor

Job Qualifications

A Degree holder with emphasis on sales or marketing or business.

Excellent selling skills, including closing ability, strong negotiation,

as well as excellent people skills

Ability to multi-task

Minimum of one or two year’s sales experience.

Excellent communication skills

Strong organization skills

Job Description

Ensure pricing is correct

Work on store displays

Coach, train, counsel, recruit and discipline employees

Evaluate on-the-job performance of sales team

Identify future and current trends that appeal to consumers

Ensure merchandise ready to be displayed clean.

. Ensure items are in stock and maintain inventory

Keep up with fluctuating demand and supply

Ensure promotions are in with company’s standards

Monitor local competitors

Organize sales staff schedules

Assist sales staff in achieving sales targets


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Handle customer complaints, questions and issues

Wholesale Salesperson

Job Qualifications

Has a degree level that varies from a high school diploma to a

bachelor's degree

Excellent communication skills

Has previous sales experience that may be beneficial for sales

representatives

Has customer service and interpersonal skills, stamina and self-

confidence

Job Descriptions

Contact new and existing customers to discuss their needs and to

explain how specific products and services can meet these needs

Help customers select products based on the customers' needs,

product specifications, and regulations

Emphasize product features based on analyses of customers'

needs and on technical knowledge of product capabilities and

limitations

Answer customers' questions about prices, availability, and

product uses

Negotiate prices and terms of sale and service agreements

Prepare sales contracts and submit orders for processing


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Follow up with customers to make sure they are satisfied with

their purchases and to answer any questions or concerns

Retail Salesperson

Job Qualifications

High school diploma or equivalent preferred

Knowledge of customer service principles and processes

Knowledge of sales principles

Relevant product knowledge and training

Experience in a retail, customer service or sales environment

Basic business administration knowledge

Job Descriptions

Find out the customer's needs

Recommend, select and help locate the right merchandise

Describe a product's features and benefits

Demonstrate use and operation of the product

Answer customer queries

Make suggestions and encourage purchase of products

Provide information about warranties, manufacturing

specifications, care and maintenance of merchandise and delivery

options

Provide information about financing available

Receive and process cash

Prepare receipts


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Bag or package purchases

Arrange and display merchandise in store

Technical Customer Service Supervisor

Job Qualification

Has a sufficient level of education and training in the field of work

Has an experience as a technician

Has technical expertise

Job Description

Resolves defects of returned items

Electrical Supervisor

Job Qualification

Has an associate's or bachelor's degree in a technical or

engineering field

Has a related experience necessary for supervisor positions, along

with leadership and troubleshooting skills

Job Description

Plans wiring and installation of equipment and fixtures such as

motors, generators, switches, circuit breakers, and fuse boxes.

Inspects wiring and fixtures for conformance to company

specifications or local electrical codes

Studies production schedules and estimates worker hour

requirements for completion of job assignment.


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Interprets company policies to workers and enforces safety

regulations

Interprets specifications, blueprints, and job orders to workers,

and assigns duties

Air Conditioner Supervisor

Job Qualification

Has an associate or bachelor's degree in a technical or engineering

field

Has a related experience necessary for supervisor positions, along

with leadership and troubleshooting skills

Job Description

Reviews blueprints, installs air conditioning systems, tests systems

for proper functioning, performs emergency repairs, maintains

tools, orders supplies, and makes routine adjustments to maximize

operational efficiency

Recovers and properly disposes refrigerants when servicing air

conditioning equipment since refrigerants can be harmful to the

environment

Plumbing Supervisor

Job Qualification

Two years of plumbing and/or mechanical-pipefitting systems

experience, which includes one year of supervisory experience


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Knowledge of the tools, equipment, and materials common to the

plumbing trade

Knowledge of applicable plumbing codes

Knowledge of supervisory principles, practices, and techniques.

Knowledge of the mechanics of operation of equipment such as

pumps, boilers, heaters, and other plumbing components

Skill in the installation, repair, and maintenance of all types of

plumbing systems

Skill in both verbal and written communication

Skill in estimating time and materials common to the trade

Job Description

Supervises, assigns, and coordinates the work activities of

subordinates

Plans and develops work schedules, equipment usage schedules,

priority of plumbing expenditures, and procedures for plumbing

systems maintenance

Estimates material and labor

Monitors the acquisition and use of materials

Trains or informs employees of new work methods or procedures,

changes in safety regulations, work policies, and plumbing codes

Carpentry Supervisor

Job Qualification

Minimum education requirements include a high school diploma


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Skilled worker

Has a certificate from TESDA

Has a carpentry job experience

Job Description

Oversee the carpentry work being completed

Supervises employees, reviews the work and motivates workers

Leadman

Job Qualification

Minimum education requirements include a high school diploma

Skilled worker

Has a certificate from TESDA

Has a construction safety and health certificate from DOLE

Has a job experience

Job Description

Oversee the work being completed

Supervises employees, reviews the work and motivates workers

Technician

Job Qualification

Has skills on electronics troubleshooting, analyzing information ,

judgment, client relationships, equipment maintenance, reporting

skills, confidentiality, quality focus, results driven, supply

management, informing others


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Job Description

Serves customers by installing and servicing systems and products

Attend to the needs of the customers’ complaints

Support Service Supervisor

Job Qualification

At least a high school diploma holder, preferably a college degree

holder

Has experience in support service

Job Description

Oversees the work on the support service

Has good leadership skills

Can handle pressure from work

Electrical Plans Supervisor

Job Qualification

Minimum of an Electrical Engineer degree

Has a job experience

Has a good plan reading skills

Job Description

Oversees the work done on wirings

Takes over the operation done on the field work

Reports any major problems to the general manager


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Tool Keeper Supervisor

Job Qualification

Minimum of a high school graduate

Trained custodian on various tools

Honest

Job Description

Keeps a complete record of the in and out of tools, including time

and the person who borrows the tools

Manages the tools

Warehouse Supervisor

Job Qualification

Minimum degree holder

Has skills on supervision, safety management, data entry

management, dependability, reporting skills, analyzing information

, dealing with complexity, deadline-oriented

Has good time management

Has good interrelationship skills

Job description

Accomplishes warehouse human resource objectives by selecting,

orienting, training, assigning, scheduling, coaching, counseling,

and disciplining employees; communicating job expectations;

planning, monitoring, appraising job contributions; recommending

compensation actions; adhering to policies and procedures


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Moves inventory by scheduling materials to be moved to and from

warehouse; coordinating inventory transfers with related

departments

Maintains storage area by organizing floor space; adhering to

storage design principles; recommending improvements

Maintains inventory by conducting monthly physical counts;

reconciling variances; inputting data

Secures warehouse by turning alarms on; testing systems

Accomplishes warehouse and organization mission by completing

related results as needed

Supervises the staff

Warehouseman

Job qualification

Proven working experience as a warehouseman

Familiarity with modern warehousing practices and methods

Good organizational and time management skills

Delivers work fast

Ability to lift heavy objects

Current forklift license

High school degree

Job description

Prepare and complete orders for delivery or pickup according to

schedule (load, pack, wrap, label, ship)


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Receive and process warehouse stock products (pick, unload, label,

store)

Perform inventory controls and keep quality standards high for

audits

Keep a clean and safe working environment and optimize space

utilization

Complete diary logs into inventory

Report any discrepancies

Communicate and cooperate with supervisors and co-workers

Operate and maintain preventively warehouse vehicles and

equipment

Follow quality service standards and comply with procedures, rules

and regulations

Logistics Supervisor

Job Qualification

Have a bachelor's degrees

Had a related work experience as logistics

Job Description

Ensure effective and timely implementation of all Logistics daily

operational goals

Develop and initiate monthly reports having required project

timelines, corporate metrics and productivity measurements


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Establish and manage relations with warehouses, ocean carriers,

customs broker, drayage providers, sales force and customers

Analyze and log purchase orders commensurate to existing stock

availability and reduce shipping cost.

Ensure to process orders and on-time delivery by network of

courier companies and warehouses

Plan and arrange logistics required shipments

Support simplification and standardization of processes to

accelerate logistics and enhance efficiencies

Identify enhancement opportunities and suggest solutions for

improvement to top management

Assist audits of vendor invoices and month-end processing to

incorporate finance accruals

Head team to develop, articulate and maintain logistic process

documentation

Finance and Administration Head

Job Qualification

Minimum of a MBA/CPA or related degree

At least 6+ years of broad financial and operations management

experience

Has experience of final responsibility for the quality and content of

all financial data, reporting and audit coordination for either a


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division or significant program area, and has preferably overseen a

human resources function previously

Ability to translate financial concepts to – and to effectively

collaborate with -- programmatic and fundraising colleagues who

do not necessarily have finance backgrounds

A track record in grants management

Technology savvy with experience selecting and overseeing

software installations and managing relationships with software

vendors; knowledge of accounting and reporting software

Commitment to training programs that maximize individual and

organization goals across the organization including best practices

in human resources activities

A successful track record in setting priorities; keen analytic,

organization and problem solving skills which support and enable

sound decision making

Excellent communication and relationship building skills with an

ability to prioritize, negotiate, and work with a variety of internal

and external stakeholders

A multi-tasker with the ability to wear many hats in a fast-paced

environment

Personal qualities of integrity, credibility, and dedication


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Has skills on accounting, supervision, benefits administration,

audit, managing processes, quality management, corporate

finance, developing budgets, attention to detail

Job description

Analyze and present financial reports in an accurate and timely

manner; clearly communicate monthly and annual financial

statements; collate financial reporting materials for all donor

segments, and oversee all financial, project/program and grants

accounting

Coordinate and lead the annual audit process, liaise with external

auditors and the finance committee of the board of directors;

assess any changes necessary

Oversee and lead annual budgeting and planning; administer and

review all financial plans and budgets; monitor progress and

changes and keep senior leadership team abreast of the

organization’s financial status

Manage organizational cash flow and forecasting

Implement a robust contracts management and financial

management/ reporting system; ensure that the contract billing

and collection schedule is adhered to and that financial data and

cash flow are steady and support operational requirements


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Update and implement all necessary business policies and

accounting practices; improve the finance department’s overall

policy and procedure manual

Effectively communicate and present the critical financial matters

to the board of directors

Maintains cash flow by monitoring bank balances and cash

requirements; investing excess funds

Approves cash disbursements by verifying check amounts against

invoices, authorizing checks and wire transfers

Approves ledger entries by auditing transactions

Renews business insurance by scheduling values including

personal and real property, vehicles, computers, equipment,

media, and accounts receivable

Supports annual audit by providing information and answers to

auditors

Head Cashier

Job Qualification

At least a high school graduate

Ability to manage all the cashiers

Ability to develop long-term rapport with customers

Job Description

Consolidates all cash transactions


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Oversees the balances cash drawer and receipts and documents

discrepancies

Trains newly hired cashiers

Keeps register area neat and stocked with necessary supplies

Cashier

Job Qualification

At least a high school graduate

Ability to develop long-term rapport with customers

Job Description

Handles all cash transactions

Balances cash drawer and receipts and documents discrepancies

Keeps register area neat and stocked with necessary supplies

Credit Collection Supervisor

Job Qualification

Required to have a high school diploma or equivalent. College

degree is not required; however, employers prefer workers who

have completed at least some college in related courses

Has successful experience working for two or more years in credits

or collections

Know the state laws governing the collection of debt and the laws

as mandated by the law

Job Description

Oversee his team of credit bill collectors


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Ensure his staff is meeting production goals, complying with

company standards and collection laws and generally performing

the essential functions of their position

Input data and creates spreadsheets showing the progress of his

staff’s efforts to collect debts, for speaking with individuals who

wish to speak with a supervisor and for approving and allow

settlement and payment options

Supervises and coordinates activities of workers engaged in

collecting overdue payments for charge accounts

Reviews delinquent account records to determine which customers

must be contacted for collection of overdue accounts

Organizes collection work load according to degree and amount of

delinquency and assign accounts to workers for collection

Writes letters or approves form letters for use in collection

attempts

Authorizes or refers accounts to manager for repossession and

legal actions against debtors.

Assists subordinates with collection activities in difficult cases;

supervises and coordinate activities of clerical workers in related

activities

General Clerk

Job qualification

Minimum graduate of a business course


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Able to use common office machines

Good interpersonal skills

Job description

Organizing, storing and processing both digital and paper

information

Keeps the records of everything from office activities to

customer interactions

Works under the supervision of the Finance and Administration

Head

May post payments, verifies entries in the database or edits

financial reports

Accounts Receivable Clerk

Job qualification

Must be a college graduate, preferably a business course

graduate

Has administrative skills, organization, data entry skills,

general math skills, financial software, analyzing information,

attention to detail, thoroughness, and verbal communication

Job description

Obtains revenue by verifying transaction information;

computing charges and refunds; preparing and mailing

invoices; identifying delinquent accounts and insufficient

payments


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Maintains accounting ledgers by posting account transactions

Verifies accounts by reconciling statements and transactions

Maintains financial security by following internal accounting

records

Resolves accounts discrepancies by investigating

documentation

Maintains historical records by filing accounting documents

Prepares financial reports by collecting, analyzing, and

summarizing account information and trends

Collection Clerk

Job qualification

Associate’s degree in business preferred

With at least 3 years of collections experience

Detail oriented, with ability to work independently

Job description

Stratify collection activities to maximize cash receipts

Issue dunning letters to overdue accounts

Contact customer regarding overdue accounts and determine

reasons for non-payment

Negotiate the return of unpaid merchandise

Monitor cash on delivery payments

Recommend bad debt write-offs

Maintain accurate records about the customer payment status


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Collectors

Job qualification

At least a high school diploma

Has good communication skills

Good negotiation skills

Has good direction of location

Job description

Track down people who owe money

Remind people of the overdue bills

Negotiate in the payment plan

Keep a track of the debtors

Accounts Payable Clerk

Job qualification

4-year degree in Accounting preferred but not required

Ability prioritize and to multi-task in a fast paced environment

Ability to handle confidential information in a discreet,

professional manner

Eye for detail, accuracy is imperative

Able to meet deadlines

Excellent oral and written communication skills

Excellent organizational and analytical skills

Ability to be an effective team member and display initiative


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Proficient with MS Word and Excel

Familiar with manufacturing businesses

Job description

Verify approval on all invoices and check request

Able to prepare and process checks

Update and maintain vendor database

Able to process and enter vast invoices per week

Audits and verifies expenses reports

Reconciles vendor statements

Ability to process and follow-up on rush items

Maintains account payable files

Bookkeeper

Job qualification

Graduate of Bachelor of Science in Accountancy or a Certificate

holder of bookkeeping

At least three years of bookkeeping

Computer literate

Skilled in MS Word and MS Excel

Willing to work under pressure

Job description

Maintains all journals, ledgers, and books of the company

Prepares the trial balance


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Prepares the year-end financial statements

Human Resource Supervisor

Job qualification

Has bachelor's degree in a business-related field with an emphasis

on human relations or personnel management

Knowledgeable of all relevant hiring and employment regulations

Extensive experience in the HR field

Job description

Assist in implementing and administering HR policies and

procedures in accordance with the organization’s overall goals and

are in compliance with professional standards, state and federal

regulatory requirements and laws

Assist in hiring, training and reviewing performance of HR staff

Advice and coach managers on HR policies and programs including

employee relations issues.

Supervise HR team in supporting the day to day operations of the

human resources department

Payroll Clerk

Job qualification

High School Diploma

Experience processing multi-state payroll

Working knowledge of payroll best practices


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Strong knowledge of law and regulations

Strong PC skills including proficiency in Excel

Strong work ethic and team player

High degree of professionalism

Ability to deal sensitively with confidential material

Strong interpersonal (verbal and written) communication skills

Ability to communicate with various levels of management

Decision-making, problem-solving, and analytical skills

Organizational, multi-tasking, and prioritizing skills

Job description

Perform daily payroll department operations

Manage workflow to ensure all payroll transactions are processed

accurately and timely

Reconcile payroll prior to transmission and validate confirmed

reports

Understand proper taxation of employer paid benefits

Process correct garnishment calculations and compliance

Perform compliances for unclaimed property payroll checks

Process accurate and timely year-end reporting when necessary


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Publicity and Advertising

Marketing and promotional efforts should not be misleading to

potential customers. All information should be complete and there

should be no hidden provisions. It should not be used to degrade what

other competitors are doing. There should be a healthy and equitable

competition.

Information Technology

In terms of the information technology (IT structure) and its

corresponding controls, the group will recommend the inclusion of the IT

personnel in the organizational chart and the use of more secure back-

up storage.

With regard the storage of data, the risk of loss and/or theft is

inappropriately high for the company to solely rely on such device. The

company may purchase additional password-protected external hard

drives that will be kept in a secure location after every use. With the

external hard drives, the officer can have his/her copy in her flash drive

which he/she can carry for his/her work, while the company with have a

proper back-up with the external hard drives. The external hard drives

must be placed in a separate location from the branches, or be placed in

a fire-proof and water-proof vault. The company may also use the online

cloud storage services which ensure the safety of the data files from

physical elements.


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Accounting Department

The Accounting Department should follow the following:

1.

A computerized accounting system that encompasses all of

the company’s operations and functions, including financial

reporting, should be put in place. This is to link the

recording, recordkeeping, accounting and financial reporting

functions of the company. Having such a system in place will

allow the company to benefit from faster transaction

processing, real time financial (and non-financial)

information available on demand, and better physical and

computer controls, among others.

2.

The company should strictly impose their credit policy to

their clients in order to improve its accounts receivable

turnover and benefit from added liquidity.

3. Access to the accounting office should be restricted

whenever a cash count is being conducted by the staff to

prevent theft/loss of cash.

4.

The company should take a proactive stance in the payment

of its accounts payable. It should not wait for the suppliers

to collect their payments; rather, a systematic schedule of

payments of accounts payable should be in place which

identifies which accounts are near their due dates, are due


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and demandable, and are past due. This will further improve

the relationship of the company with its suppliers.

Mission, Vision, Goals and Slogan

Mission: Polaris Power Engineering assists and provides customers with

quality products and quality services in electric supplies, air conditioning

equipment & systems and pump services at competitive rates.

The mission of the business is to give the customers assistance in

choosing the most suitable electric supplies, air conditioning equipment

& systems and pump service. It also gives the customers the quality

services in line with their needs. All these offers will be based on

competitive prices, not compromising the quality but of justifiable rates.

Vision: Polaris Power Engineering is the leading customer’s choice of all

electric supplies, air conditioning equipment & systems and pump services

in Negros Oriental.

This vision would mean that the business aims to be the number

one place for customer’s electric supplies, air conditioning equipment &

systems and pump services in Negros Oriental. Also, it enforces

‘whatever it takes’ line to cultivate a relationship with customers rather

than merely completing a transaction.


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Slogan: Giving you the trusted ones over the years

This is to give emphasis that Polaris Power Engineering only

provides high quality products and services, in line with its mission.

Moreover, the slogan intends to quote the length of existence that it has

been in the market, which would mean having instituted a name in the

industry.

Goals:

•

Attaining high levels of satisfaction for various customers

by meeting their expectations, actively communicating

with them, and giving them with value-added services

and products.

•

Improving the level of support services delivery to various

customer segments.

•

Performing in a reliable businesslike manner to establish

interconnected relationship with electricity-providers and

the like companies.

•

Participating in the electric power generation,

transmission, and distribution projects.

•

Interacting and actively contributing to the community

proposed solutions (recommendations, policies, etc)

Documents