Transcript INTEGRATED DISEASE SURVEILLANCE PROJECT (IDSP)

INTEGRATED DISEASE
SURVEILLANCE PROJECT
(IDSP)
An overview of Manual on
Financial Management
FINANCIAL MANAGEMENT
• PLANNING AND BUDGETING
• FLOW OF FUNDS
• FINANCIAL AND ACCOUNTING POLICIES
• ACCOUNTING SYSYTEM & INTERNAL CONTROL
• FINANCIAL REPORTING SYSYTEM
• AUDITING ARRANGEMENTS
BUDGETING
• BUDGETS TO BE PREPARED BY CSU, SSU AND DSU.
FORMATS GIVEN IN ANNEXURE–III /FIN. MANUAL.
• BUDGET PERIOD: ANNUAL (APRIL TO MARCH)
• ALL DSUs SHALL PREPARE THEIR ANNUAL
BUDGETS BASED ON PIP AND SUBMIT THEM TO
SSU.
• SSU SHALL REVIEW AND CONSOLIDATE THEM
ALONG WITH ITS OWN BUDGET FOR SUBMISSION.
• BUDGET PROPOSALS FOR NEXT FINANCIAL YEAR
BE RECEIVED AT CSU FROM SSU BY THE END OF
AUGUST EVERY YEAR.
FLOW OF BUDGET
CENTRAL SURVEILLANCE UNIT
(CSU)
CONSOLIDATED
STATE BUDGET
SUBMITTED TO
CSU
STATE SURVEILLANCE UNIT
(SSU)
INDIVIDUAL
DISTRICT BUDGET
DSU
DSU
INDIVIDUAL
DISTRICT BUDGET
DSU
DSU
DSU
FLOW OF FUNDS
CENTRAL SURVEILLANCE UNIT
(CSU)
CONSOLIDATED
FUNDS
RELEASED TO
SSU
STATE SURVEILLANCE UNIT
FUNDS RELEASED TO
INDIVIDUAL DISTRICT
DSU
FUNDS RELEASED TO
INDIVIDUAL DISTRICT
(SSU)
DSU
DSU
DSU
DSU
FINANCIAL & ACCOUNTING POLICIES
• BASIS OF ACCOUNTING: Accounting shall be done on
cash basis. A transaction shall be accounted for at the
time of receipt and payment only.
• DOUBLE ENTRY SYSTEM: Books of account are to be
maintained on double entry system.
• FIXED ASSETS AND DEPRECIATION:
(a) Assets acquired shall be valued at full cost.
(b) No depreciation shall be charged on fixed assets.
• ACCOUINTING PERIOD: Shall be the financial year
1st April - 31st March
ACCOUNTING SYSTEM & INTERNAL CONTROL
• ACCOUNTING CENTRES: 1. Central Surveillance Unit
2. State Surveillance Unit
3. District Surveillance Unit
• CHART OF ACCOUNTS:
11 major heads of account
are prescribed.
• ACCOUNTING AT SSU AND DSU:
-
Receipt accounting
Payment accounting
Accounting for contra entries
Bank reconciliation statements
CHART OF ACCOUNTS
1.
RENOVATION OF LABORATORIES
2.
LABORATORY EQUIPMENTS
3.
FURNITURE & FIXTURES
4.
LABORATORY MATERIALS & SUPPLIES
5.
COMPUTER HARDWARE & SOFTWARE
6.
OFFICE EQUIPMENTS
7.
LEASE OF WIDE AREA NETWORK
8.
CONSULTANTS/CONTRACT STAFF
9.
TRAINING
10. INFORMATION, EDUCATION & COMMUNICATION (IEC)
11. OPERATIONAL COST:
-
a.
TA/DA
-
b.
PETROL/FUEL
-
c.
MAINTENANCE OF EQUIPMENTS
-
d. OTHER MISCELLANEOUS
ACCOUNTING SYSTEM & INTERNAL
CONTROL
• BOOKS OF ACCOUNTS TO BE MAINTAINED BY
SSU/DSU:
-
CASH BOOK
-
LEDGER
-
BANK RECONCILIATION STATEMENT
-
STOCK BOOK
-
ASSET REGISTER
-
ADVANCE REGISTER
-
TRIAL BALANCE
CASH BOOK
Name of Society: _____________________
DEBIT
DATE
CREDIT
R. NO.
PARTICULARS
LEDGER CASH
BANK
FOLIO
CHQ. NO
Rs.
1.4.
TOTAL...
2.4.
To opening balance b/f
DATE/
Rs.
VR. NO.
PARTICULARS
LEDGER
CASH
BANK
Rs.
Rs.
FOLIO
LEDGER
Account of ______________________________________________
S. NO.
DATE
PARTICULARS
FOLIO
DEBIT (Rs.)
CREDIT (Rs.)
Dr. / Cr.
BALANCE (Rs.)
NAME OF SOCIETY ____________________________________________
BANK RECONCILIATION STATEMENT
Reconciliation of Account No. _________________as at ____________________
Rs.
xxxxxx
Balance as per Cash Book
Add:
Cheques issued but not presented
Cheque no.
__
__
Add:
Less:
Amount
__
__
______
xxxxxx
Interest by Bank not appearing in Cash Book
xxxxxx
xxxxxx
Cheques deposited but not credited
Cheque no.
__
__
Less:
Date
__
__
Date
__
__
Amount
__
__
_____
Bank Charges not accounted for in Cash Book
Balance as per Bank Account
xxxxxx
xxxxxx
______
xxxxxx
STOCK REGISTER - CONSUMABLE / NON-CONSUMABLE
Name of Item _______________________________
DATE
PARTICULARS
VR. NO. /
ISSUE SLIP NO.
QTY. RECEIVED
QTY. ISSUED
BALANCE
SIGNATURE
ASSET REGISTER
SOCIETY CODE
NAME OF SOCIETY ________________________________
Nature of Assets __________________________________
Sl. No. Date of Purchase Vr. No. Stock
Name of the item
Register
Page No.
Qty.
Amount
Progressive Total
Remarks
_________________
______________________
____________________
(Signature of DPM)
(Signature of Chairman)
(Signature of Auditor)
SOCIETY CODE
NAME OF SOCIETY ______________________________________
ADVANCE REGISTER
Advances
Sl. No. Date
To whom paid
Bill / Sanction
Amount of
Cheque / DD
and purpose
reference
advance
reference
Remarks
Adjustment
Sl. No.
Bill Reference
Amount of
Unspent
Amount to
Date of Adjustment
the bill
balance
be paid
by cash
refunded
Remarks
FINANCIAL REPORTING SYSYTEM
ALL ACCOUNTING CENTRES SHALL
PREPARE FOLLOWING ANNUAL FINANCIAL
STATEMENTS:
-
RECEIPT & PAYMENT ACCOUNT
INCOME & EXPENDITURE ACCOUNT
BALANCE SHEET
SOCIETY CODE
NAME OF SOCIETY: _______________________________________
RECEIPT AND PAYM ENT ACCOUNT FOR THE PERIOD FROM 1. 4. __ TO 31. 3. __
RECEIPTS
PARTICULARS
1.
PAYM ENTS
AMOUNT (Rs.) PARTICULARS
OPENING BALANCE:
1.
Renovation & Furnishing
Cas h-in-hand
2.
Lab Equipment
AMOUNT (Rs.)
Cas h-at-bank
2.
Receipt f rom Central Government
3.
Furniture & Fixtures
3.
Interest on Bank Account
4.
Lab Material & Supplies
4.
Transf er f rom other Agencies
5.
Computer Hardw are
5.
Miscellaneous
6.
Of f ice Equipments
7.
Lease of w ide area netw ork
8.
Consultants/Contract Staf f
9.
Training
10. IEC
11. Operational Cost:
a. TA / DA
b. Petrol / Fuel
c. Maintenance of equipment
d. Contingencies
e. Other Miscellaneous
12. Application Sof tw are
CLOSING BALANCE:
Cas h-in-hand
Cas h-at-bank
TOTAL
0
TOTAL
______________
______________
Signature of DPM
Signature of
Chairman
0
_____________
Signature of
Auditor
SOCIETY CODE
NAME OF SOCIETY ______________________________________
INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD FROM 1.4.__ TO 31.3.__
EXPENDITURE
PARTICULARS
INCOME
Amount (Rs.)
Excess of Income over Expenditure
c/f to Balance Sheet
PARTICULARS
Amount (Rs.)
Excess of Expenditure over
Income c/f to Balance Sheet
TOTAL ...
TOTAL ...
_______________
___________________
_________________
(Signature of DPM)
(Signature of Chairman)
(Signature of Auditor)
SOCIETY CODE
NAME OF SOCIETY _______________________________________
BALANCE SHEET AS AT _________________________
LIABILITIES
PARTICULARS
Opening Balance
Transfer from Income & Expenditure
Account
ASSETS
Amount (Rs.)
PARTICULARS
Amount (Rs.)
Fixed Assets
Receivables:
Outstanding receipt from GOI / State Government/
State Society
Outstanding receipt from other agencies
Interest accrued and due from bank
Other Liabilities
Expenses Outstanding
Others
TOTAL
Current Assets, Loans / Advances:
Cash-in-hand
Cash-at-bank
TOTAL
_________________
___________________
__________________
(Signature of DPM)
(Signature of Chairman)
(Signature of Auditor)
STATE SOCIETY CODE
NAME OF STATE SOCIETY ___________________________________
SCHEDULE OF FIXED ASSETS AS ON ____________________
Sl. No.
Date of Purchase
Name of the Item
Quantity
Amount (Rs.)
Remarks
_______________
___________________
_________________
(Signature of DPM)
(Signature of Chairman)
(Signature of Auditor)
NAM E OF THE DISTRICT SOCIETY:
STATE:
Re prting Ye ar:
Qtr.:I / II / III / IV
Re ce ipt & Expe nditure
RECEIPTS
Annual
Re ce ipt
Budge t
Allocation
QTR. I
QTR. II
QTR. III
QTR. IV
CUM ULATIVE
QTR. IV
CUM ULATIVE
1. GOI Grants
2. Interest
3. Loan/Transf er
TOTAL
EXPENDITURE
Annual
(ACTIVITY- WISE)
Budge t
Allocation
1. Renovation & Furnishing
2. Lab Equipments
3. Furniture & Fixtures
4. Lab Material & Supplies
5. Computer Hardw are
6. Of f ice Equipments
7. Lease of w ide area
netw ork
8. Consultants/Contract
Staf f
9. Training
10. IEC
11. Operational Cost:
a. TA/DA
b. Petrol / Fuel
c. Maintenance of
equipment
d. Contingencies
e. Other Miscellaneous
12. Application Sof tw are
TOTAL
Expe nditure
QTR. I
QTR. II
QTR. III
DOCUMENTS TO BE SUBMITTED FOR AMOUNT OF
GRANT-IN-AID RECEIVED
THE FOLLOWING DOCUMENTS TO BE SUBMITTED BY DSU TO
SSU WITHIN 3 MONTHS AND BY SSU TO CSU WITHIN 4 MONTHS
OF THE CLOSURE OF THE FINANCIAL YEAR:
1. AUDITED ACCOUNTS (SoE)
SoE is to be prepared showing funds received, details
of expenses incurred and balance in hand/at bank.
2. UTILIZATION CERTIFICATE (UC)
UC is to be prepared as per the format given in
FORM NO. – 11 (Refer IDSP Finance Manual – Page 70)
SUBMISSION OF FINANCIAL STATEMENTS
• Financial Monitoring Report (FMR) – Quarterly
- Refer to Annexure – II : Page 28 of Manual on
Financial Management
• Audit Report along with Receipts & Payments
Account, Income & Expenditure Account and
Balance Sheet – Annually (To be submitted by June)
- Refer to Form Nos. 7, 8 & 9 : Pages 66, 67 & 68 of
Manual on Financial Management