Cooperative operations reference

TASETEMCO Workflow Guide

A staff onboarding reference for cooperative users, access levels, transaction flow, approvals, and ledger-driven reporting.

Access control

Recommended User Levels

Best practice is to give every staff member an individual login and assign only the access needed for their role.

Role Membership Deposits / Share Capital Loans Teller Cash General Ledger Reports Users / Security Audit Trail
System Administrator Process, Approve View View View View View Admin View
General Manager View View Approve View View Approve None View
Accountant / Bookkeeper View Review Review Review Post Prepare None View
Loan Officer View View Process None None View None None
Credit Committee / Approver View View Approve None None View None View
Teller / Cashier View Process Collect Process None Own Batch None None
Membership Officer Process None None None None View None None
Auditor / Compliance Officer View View View View View View View Admin
Board / Read-Only Executive Summary Summary Summary None None View None None

Process under Membership means the role can encode member applications. Approve means the role can convert approved applications into active members. In the current spike, System Administrator and Membership Officer can create member applications, System Administrator is the only role that can approve them, Teller / Cashier records the initial member payment, and Accountant / Bookkeeper posts teller batch payments to the general ledger. Initial member payment is one-time only; later member activity uses the normal savings deposit, savings withdrawal, or share capital contribution workflows. Cash-in OR/reference numbers cannot be reused across initial payments, share capital contributions, and savings deposits, and withdrawal voucher/reference numbers cannot be reused across withdrawals. Teller / Cashier can submit actual cash counted for the unposted batch, while Accountant / Bookkeeper reviews expected cash, actual cash, and variance before posting. The implemented batch status flow is Open to Submitted to Reviewed to Closed, then the next teller batch opens for new activity. Posting is allowed only after review. Bookkeeper posts the reviewed batch in one action, while the system keeps source-level journal entries for audit traceability. Non-zero variance requires a Bookkeeper variance note before review. Official close records closed by, closed time, and optional closing note. Teller Batch History remains available as read-only evidence after closing, and each row can be opened to inspect cash count evidence, transactions, and linked journals. Reports now use a selector layout so users open one report at a time. Daily Cash Position summarizes teller batch cash evidence in Reports. Member Subsidiary Ledger summarizes member share capital and savings balances in Reports. Control Account Reconciliation compares prototype activity subsidiary totals to GL controls. Trial Balance summarizes posted GL debit and credit totals and flags whether the ledger is balanced. Statement of Financial Condition presents assets, liabilities, and equity from posted ledger balances. The Members workflow auto-refreshes every 5 seconds during demo testing, with a manual Refresh button available when users want the latest state immediately.

Operating flow

Core Cooperative Workflows

Member Application

  1. Membership Officer encodes application.
  2. Required Initial Share Capital is reviewed.
  3. Application is submitted for approval.
  4. System Administrator approves membership.
  5. Teller collects initial share capital, membership fee, and savings.
  6. System blocks duplicate initial member payments for the same member.
  7. System blocks reused cash-in OR/reference numbers.
  8. Transaction remains in teller batch until accounting posting.

Teller Transaction

  1. Teller selects active member account.
  2. Member statement shows share capital, savings, and posting status.
  3. Teller chooses one transaction type in the workspace.
  4. Share capital contribution is available after onboarding.
  5. Selected transaction is encoded and validated.
  6. System blocks reused OR or voucher reference numbers.
  7. Receipt is issued.
  8. Cash in, cash out, net cash, and transaction counts are summarized.
  9. Teller submits actual cash counted and system computes variance.
  10. Bookkeeper records a variance note when the cash count has non-zero variance.
  11. Bookkeeper marks the submitted teller batch as reviewed.
  12. System allows posting only after the batch is reviewed.
  13. Bookkeeper posts the reviewed teller batch in one action.
  14. Bookkeeper confirms official close after its transactions are posted.
  15. System keeps read-only batch history for audit review.
  16. Batch history rows can be opened for cash count, transaction, and journal details.
  17. Reports summarize daily cash position from teller batch evidence.
  18. Reports summarize member subsidiary balances for share capital and savings.
  19. Reports compare subsidiary activity against GL control accounts.
  20. Transaction stays in teller batch until posting.

Loan Application

  1. Loan Officer prepares application.
  2. Credit standing and existing balances are reviewed.
  3. Approver approves, rejects, or returns application.
  4. Approved loans move to release workflow.

Ledger Posting

  1. Teller payment remains in Teller Batch status.
  2. Bookkeeper reviews the supporting transaction.
  3. Balanced entries are posted to Cash, Share Capital, Fee Income, and Savings Payable.
  4. Reports are generated from posted ledger entries.

Persistence

Demo Reset Safety

The working app can remain in in-memory seed mode while DB settings are blank. When MySQL/MariaDB is configured, demo data can be restored with a reset command that creates a JSON backup before reseeding the configured database.

Accounting output

Ledger-Driven Reports

TASETEMCO should treat the general ledger as the source of financial statements. Savings, share capital, and loans should reconcile to their subsidiary ledgers.

Daily Cash Position Member Subsidiary Ledger Control Account Reconciliation Trial Balance Statement of Financial Condition Statement of Operations Statement of Changes in Equity Cash Flow Statement Loan Portfolio Aging Member Statement Member Share Capital Ledger Audit Trail