Transcript Presentation on Tally System V. Srinivas, IAS Secretary FW & MD NRHM

Presentation on Tally System
V. Srinivas, IAS
Secretary FW & MD NRHM
Government of Rajasthan



The Kolkata workshop laid down the roadmap for
strengthening financial management under NRHM;
Key decisions included monthly reporting of FMR to
GOI; Open tender system for selection of statutory
auditor, adoption of tally at district, block and
institutional level; reduction of advances; closure of
EAG/ RCH I accounts and concurrent audit of
district health societies and SHS
Rajasthan has complied with these key decisions


NRHMs financial management involves timely and
adequate fiscal transfers to a number of spending
agencies at sub district level;
Poor liquidity management can result in beneficiary
payment delays and negative institutional balances,
inter alia higher transfers can disturb macro
economic management at State level with ageing
advances at institutions;
Ministry of Health,
Dept. of Family Welfare
Fund Flow
NRHM
(State Level)
Reporting
To Public Works
Department or other
agencies for civil works
NRHM
(District Level)
NRHM Block Offices
(Sub District Level)
PHC / CHC /
SCs / VHSCs
To NGOs
etc.
Mother
NGO’s
NRHM – National Rural Health Mission
NGO – Non Government Organisation
PHC – Primary Health Centre
CHC – Community Health Centre
SC – Sub Centre
VHSC – Village Health & Sanitation Committee
Grant Received-UC Expenses=Unspent Grant
SHS
DHS
Unspent
Grant
Utilisation
Certificate
District
Carry forward for
Next Year
Other
(PWD, RHSDP) etc.
CHC
Utilisation
Certificate
Block
RCHO
BLOCKs
PHC
ADD. CMHO
District
Hospital
SC
Grant Received
UC of Expenses
Unspent Grant
Rajasthan 2008-09

Rajasthan’s expenditures under NRHM PIP increased from Rs. 334 crores in
2007-08 to Rs. 920 crores in 2008-09;

This significant scaling up was a result of streamlining of Financial
Management Practices, adoption of Tally for accounting purposes and e
banking;

Advance position has came down from Rs. 200 crore in April 08 to Rs. 110
crore in July 09;

Reconciliation of EAG accounts resulted in significant refunds to GoI;

In pursuance of Kolkata discussions RCH-I accounts are being finalized;

State Health Society Audit for 2008-09 has been completed following merger
of accounts of 34 District health Societies and 237 Blocks Accounts.
•
•



All multiple accounts have been closed;
Only one account is operational at District level for RCH II,
Mission flexi pool and Routine Immunization;
A limit of Rs.2.5 cr imposed other than VHSC moneys,
advances have come down by Rs. 50 crores in the current
year;
Unadjusted advances include moneys to PRIs for construction
of model sub centers and annual maintenance grants, all uncommenced works of model sub-centers have been desanctioned and moneys to be refunded to DHS
Districts with larger number of institutions have large
advance positions, lot of emphasis being placed on speedy
utilization of untied funds/ annual maintenance grants



State Plan releases moneys to PD a/c of SHS
only after CSS releases are received
GOI releases are received in 5-6
installments, State Finance Dept has to be
approached number of times
The average processing time for releases of
State Plan funds is considerable
Rs. In Crores
1200
1010
981
1000
920
Approved PIP
Expenditure against PIP
800
609
600
400
334
300
274
200
108
92
15
0
2005-06
2006-07
2007-08
2008-09
Upto July 2009
Rs. In Crores
1200
1010
1000
920
800
600
334
400
108
200
15
0
2005-06
2006-07
2007-08
2008-09
2009-10
NRHM XIth Plan allocation of Rs. 6200 Crore
-Utilization end March 2009 is Rs. 1400 Crores
-PIP 2009-10 for Rs. 1010 Crores.
Projected Fund Utilization Flow
500
Rs. In Crores 456
450
400
RCH Flexipool
350
329
NRHM Flexipool
307
300
280
250
200
200.86
150
145.44
100
55.74
42.35
50
0
11.27
2.2
2005-06
2006-07
2007-08
2008-09
2009-10
The Strength of Micro Level
Planning for Resource
Transfers
State Program Implementation Plan
34 District Program Implementation Plans
237 Block Program Implementation Plans
41000 Village Health Plans
(physical progress)
State PIP= 1010 Crores
54 %
Of
State PIP
Total District PIPs= 545 Crores
80 %
Of
District PIP
Total Block PIPs= 436 Crores
Expenditure
through SHS is
Rs. 465 Crores
Expenditure
through Blocks is
Rs. 436 Crores
Expenditure
through DHS is
Rs. 109 Crores
160
144
136
Allocation (Rs. in Crore)
140
120
111
100
92
80
60
73
73
Bharatpur
Bikaner
56
40
20
0
Kota
Ajmer
Jodhpur
Udaipur
Jaipur
Division
Among districts,
•Jaipur I & II DHS have a PIP size of Rs. 53 Crore
•Udaipur District has a PIP Size of Rs. 42 Crore
•Nagaur District has a PIP Size of Rs. 33 Crore
A
jm
hi er
lw
a
N ra
ag
au
r
T
on
B
ha
ra k
tp
D ur
ho
lp
K ur
S. ar
a
M
ad uli
ho
p
B ur
ik
an
e
H
an C r
hu
u
Sr
m
i G an ru
an ga
ga rh
na
ga
A r
lw
ar
D
Ja au
ip
s
ur a
Jh I &
un II
jh
un
u
Si
k
B ar
ar
Ja me
is
r
al
m
e
Ja r
lo
Jo re
dh
pu
r
Pa
l
Si i
ro
h
B i
ar
an
B
u
Jh nd
al
i
aw
ar
K
B
an ota
C sw
hi
a
tto ra
D rg a
un rh
g
Pr ar
at pu
a
r
R pg a
aj
sa rh
m
an
d
U
da
ip
ur
B
6000
Rs. In Lacs
5000
4000
3000
2000
1000
0
Resource Envelope for District PIans
Rs. In Lacs
1218
15501
37814
RCH-II
Additionalities
R. Immunisation
R.I.
2%
Additionalities
33%
RCH II
65%
Greater Accountability
Roles & Responsibilities
• Consolidation of District PIPs and finalization of State PIP
• Ensure timely releases from Central and State Governments and
transfers to DHS;
• Responsible for collection & compilation of SOEs, UCs from
districts and other implementing agencies and prepare reports &
returns for monthly meetings and reporting to State Government
& GoI.
• Ensure timely completion of statutory audit at state as well as
district level for all its activities
Roles & Responsibilities
• Finalization of District PIPs
• Facilitate release of funds to district functionaries and blocks
• Responsible for accounting for all program and sending Financial Monitoring
Reports, UCs and Audit reports to the State FMG, State.
• Ensure timely completion of audit at district level as per audit program at
state office. All relevant reports and returns shall be made available to audit.
• Will liaise with the Block Program Office (BPO) and Block Accountant and
other grantee institutions to get the expenditure reports and UCs on a
fortnight / monthly basis for all the program under NRHM
Primary Roles & Responsibilities
• Preparation of Block PIPs
• Responsible for consolidation of Statement of Expenditure (SoE) submitted
by the following centres at the block level:
• Community Health Centre (CHC)
• Primary Health Centre (PHC)
• Sub Centre (SC)
• Village Health & Sanitation Committee (VHSC)
• Submission of consolidated Statement of Expenditure (SoE) to the respective
District Office.
TALLY
• As a financial accounting package Tally is extremely useful
• Capable of handling all kind of transaction.
• Modest skill base is required
• Information can be fed and retrieved at random and human errors can
be corrected.
• A post transaction system - follows the traditional methods of
accounting, that is, the payment is first made on the basis of existing
accounting methods (i.e., against a voucher or a cash bill) and that
information is fed into the Tally.
• Covers a wide area - can be used by the owner, financial controller,
accountant, manager or an auditor
Enterprise Automation System
Revenue/Production Planning
PRODUCTION
PLANNING
Monthly
Expended budget
planed
SALES
& &
MARKETING
Planning
Marketing
Enquiry
Enquiry
Quotation
Sample
Quotation
Survey
Sample
Sales Order
SurveyScheduling
Order
Order Cancellation
Order to Party
Production Advice
Order Processing
Scheduling
Order
Despatch
Advice
Order
Cancellation
Adhoc Despatch Advice
Production
Advice
Invoice
Forecast
Order Processing
Planning
Production
Advice
Statement
Monthly
Production
Plan
Monthly
Target
Plan
Monthly Production
production/acquire
Sch.
Monthly
Plan
Monthly Production Schedule (MPS)
Daily
plans
Daily Plans
Process Master
Bench
Process
Bill
of Material
Expanses
Master
Overhead Master
ItemMaterial
Issued &Consumption
Consumptions
Raw
Analysis
Analysis of Group Activity
Machine Utilization Analysis
Process wise Variance
variance
Process-wise
PURCHASE
Received/Acquired
Purchase Requisition
Process Requisition
Purchase
Requisition
Item
Requisition
Itemsbuy
Request
forRequisition
Quotation (Purchase)
Request Requisition
for Quotation (Process)
Process
Supplier Quotation
Request
for Quotation
Subcontractor
Quotation
Purchase
Order
Supplier
Quotation
Process Order
Office
against
marked quot.
AdhocOrder
Purchase
Order
Adhoc Process
Process
order toOrder
relevant party
Store Despatch Request
Purchase
getScheduling
and Verify
Purchase Bill
Order
Process Order Scheduling
Purchase Bill
Voucher/Invoice
Details
Invoice Details
Purchase Bill
Details
Finished
Products
Purched
Item
Availability Status
Availability status
Material Received
ItemDetails
Received
Finished
Products/
Fixed
Assets &
Raw Material
Consumable
Availabiltiy Items
Status Status
Availability
Machine
Capacities
Budget Activity
and
Revenue&Calender
Production
Calendar
Details
IRS
MRS
Monthly Expenses
Production
Monthly
Schedule
Schedule
HUMAN RESOURCES
FINANCIAL ACCOUNTING
Personnel Administration
Letters
Organizational Structure
Task Planner
Attendance
Accounts Payable
Accounts Receivable
General Ledger
Finished Products/
Fixed
Assets
and
Rejected
Material/
Semi
Finished Items
Material
Consumable
Order
Details
Office Order
with Party Bill
Challan Details
PRODUCTION
Material Requisition Slip (MRS)
Receipt
against
Item Requisition
SlipMRS
(IRS)
Production
Execution
Receipt
against
IRS/Office
Order
Despatch Quality Control
Items Execution
Advice
Line Rejection Note (LRN)
Quality Control
as per
Tenders
conditions
Material
Return
Note
(MRN)
Item ReturnMaster
Note (by Store Incharge)
Machine
Shift
Stock Master
Register - F/A & C/A
Production
Calendar
Issued & Received
analysis
Period-wise
Weekly BalanceDowntime
Verified -- & Efficiency Report
Period-wise Production Report
Physical & Monitory Value as per books
Monthly Cumulative Production
Monthly cumulative
consumption
Monthly
Cumulative
Consumption
MRS
IRS
RawITEMS
Material
Salary Details
Attendance
Details
PRODUCTION/REVENUE
INVENTORY
Store Room
Material Requisition Slip (MRS)
Material
Return Note
Item Requisition
Slip (MRN)
Material Receipt at Stores
Item
Return
Note
Material Receipt at Quality Control
Material
Receipt
at Main Stores
Item Receipt
at Store
Rejected Material Despatch Advice
Quotation
note
match
with Tender
Issues
Despatch
Item receipt at quality control
Rejected Material Despatch
Rejected Item Dispatch Advised
Gate pass
Returnable
Pass
Receipts
Item IssuedGate
Section
Wise
Item Master
Store
ledger
verified
by
DDO
Requirement Areas
Requirement area
PAYROLL
Salary
Increment
Bonus
Arrears
TDS
PF
ESI
Gratuity
NRHM – State Level
• Cash Balance Certificate
• Treatment of Interest Earned in the Bank Account
• Preparation of Cheques
• Cash Book with Cash & Bank Columns
• Petty Cash Book
• Serial Numbering of Vouchers
• Ledger
• District Programme Management Support Unit-wise ledgers
• Journal
• Register of investments
NRHM – State Level
• Registers for temporary advances as below:
• Advance to staff
• Advances to Contractors / NGOs
• TA/DA Advance
• Stock Register for:
• Machinery & Equipment
• Furniture & Other Non-consumable articles
• Register for drugs & medicines
• Register for consumable articles
• Dead Stock Register (Machinery & Equipments, Other non-consumable
articles)
• Receipts & Payments Statement
NRHM – State Level
• Income & Expenditure A/c
• Bank Reconciliation Statement
• Register of Fixed Assets
• Physical Stock Verification/Adjustments







Receipts of Grants (Flexible Pool wise receipts of
Grants i.e. RCH II, Add under NRHM, RI etc)
Expenditure against grants
Advances Pool wise / Facility wise & their aging
Other incomes (Interest, Tender fees etc)
Bank Reconciliation statements
Fixed Assets
Other Grants and Expenditure
Current Liabilities
Unspent Grant
RCH II
Add under NRHM
RI
Other Grants
(At the Year/ Month end Amount equals to Expenditure
in respective pool is transferred to indirect income)
Income & Expenditure Account
Indirect Expenditure
RCH II
Add under NRHM
RI
Other Grants
CURRENT ASSETS
LOANS & ADVANCES
RCH II
Add under NRHM
RI
Other Grants
After Broad Grouping of Advances under above four
pools various sub groups are also formed for reporting
purposes such as advances to CHCs for JSY, to PHCs for
JSY, Advances to SHCs under Untied funds
In tally reports regarding aging of advances can be
easily generated. This report shows no of days for
which a particular advance is outstanding. So in
this way we can track older advances and focus
our attention to clear them as soon as possible.
The major benefits of tally accounts in advance
aging is that it mentions clearly exact no. of days
for which any advance is outstanding at any point
of time. No manual exercise is to be done for this
purpose.
Category wise & Pool wise Grouping of advances
Tally offers category wise and pool wise grouping
of advances. This helps us to generate reports as :




How much advances are lying to CHCs/ PHCs/ sub centers/
blocks under RCH Flexi pool or other pools
How much advances are outstanding under Additionalities
under NRHM
Total Advances of all pools at any point of time
These information may be generated at a click of button at
any time.
 In
tally there is an inbuilt facility to
prepare bank reconciliation statements
 In traditional BRS one have to tick one by
one checks through statements and its
too lengthy procedure in case of DHS as
BRS have more than hundreds of uncleared cheques.




It warns about negative cash immediately as soon as
any expenditure is entered
It doesn’t accept any wrong entry which creates any
difference in Balance Sheets
It automatically prepares Balance sheet, Income &
Expenditure account.
It reports for overdue receivables and overdue paybles


Current status (Up to 31st July 2009) of Bank
Balance & Advances of Rajasthan State Health
Societies & District Health Societies.
Operating of tally system in Rajasthan State
Health Society, 34 District Health Societies
and 237 Blocks
State & District Health Societies Status
District wise Bank Balances & Advances as on 31-07-09
Amount in lacs
Sr No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Name of District
State Health Societies
Ajmer
Alwar
Banswara
Baran
Barmer
Bharatpur
Bhilwara
Bikaner
Bundi
Chittorgarh
Churu
Dausa
Dholpur
Bank Balance
Advances
13308.15
168.69
574.77
442.39
167.02
592.41
390.00
21.51
312.82
386.87
223.64
207.65
338.89
215.83
424.69
771.56
354.30
125.20
313.90
524.87
352.32
327.09
118.74
225.56
325.55
440.11
254.32
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
Dungarpur
Hanumangarh
Jaipur
Jaishelmer
Jalore
Jhalawar
Jhunjhunu
Jodhpur
Karauli
Kota
Nagaur
Pali
Pratapgarh
Rajsamand
Sawaimadhopur
Sikar
Sirohi
Sriganganagar
Tonk
Udaipur
TOTAL
444.47
243.99
652.51
236.71
574.77
350.64
121.68
447.98
320.66
365.49
141.60
179.41
178.27
212.15
202.73
83.49
254.23
62.27
44.56
463.31
22921.80
255.12
269.54
650.76
178.15
215.20
341.95
336.61
350.51
322.15
352.37
483.21
388.31
196.01
130.26
237.03
532.35
227.98
244.14
399.84
355.55
11025.25
12889 Bank Accounts
2 Bank A/c
SHS, Rajasthan
34 Bank A/c
DHS
237 Bank A/c
Block
365 Bank A/c
CHC
1509 Bank A/c
PHC
10742 Bank A/c
SHC
1. All Bank Accounts operational.
2. E-transfer is functional at all districts
and out of 237 Block A/c 200 are
covered through E-transfer
3. We are negotiating talks with our
Bankers to facilitate E-transfer/
RTGS at Block & CHC level.
GOI
E-Transfer (State Health Society, Rajasthan)
E-Transfer (District Health Societies)
E-Transfer in 200
Blocks
DD/Cheque in 37
Blocks
DD Cheque in all CHC/PHC/SHS
Closing Balance of
RCH Flexible Pool
Advances DHS FY
08-09
Closing Balance of
RCH Flexible Pool
Advances DHS FY
08-09
Unspent Grant
FY 08-09
R.I.
2%
Activity
Additionalities
26%
RCH-II
District
Blocks (5)
1427.53
375.26
505.47
408.91
48.5
45.73
1981.5
829.9
RCH II
Additionalities
R.I.
Add.
R.I.
RCH II
72%
Total
Lunkarsar
8%
Dungargarh
7%
Kolayat
7%
District HQ
Nokha
Kolayat
Nokha
9%
Dungargarh
Lunkarsar
District HQ
69%
Releases from State Health Society to district
Health Society Bikaner
R.I.
3%
Additionaliti
es
22%
Activity
RCH-II
Rch II
Additionalities
R.I.
Rch II
75%
Mandoli
5%
Shergarh
4%
Luni
6%
District
Blocks (9)
2177.58
1417.822
Add.
622.1
140.65
R.I.
92.35
301.465
2892.03
1859.937
Total
District Jodhpur
District HQ
District HQ
35%
Phalodi
7%
Bap
Bilara
Bhopalgarh
Balesar
Osian
Phalodi
Osian
21%
Shergarh
Mandoli
Bap
4%
Balesar
5%
Bhopalgarh
6%
Bilara
7%
Luni
R.I.
3%
Activity
Additionalities
31%
RCH-II
District
Blocks (8)
1484.73
1369.18
Add.
690.72
506.06
R.I.
72.51
60.03
2247.96
1935.27
RCH-II
Additionalities
R.I.
RCH-II
66%
Total
Biatu
10%
District HQ
29%
Dhorimanna
10%
District HQ
Balotra
Sindhari
Sivana
10%
sheo
Chohtan
Sivana
Chohtan
9%
Balotra
14%
sheo
9%
Sindhari
9%
Dhorimanna
Biatu
Expenditure Detail
Income & Expenditure Detail
Balance Sheet
R.I.
1%
Activity
Additionalities
24%
RCH-II
District
Blocks (8)
2504.02
1845.83
Add.
609.75
593.75
R.I.
40.45
45.1
3154.22
2484.68
RCH-II
Additionalities
R.I.
RCH-II
75%
Jhotw ara
9%
Shahpura
10%
Total
District HQ
20%
District HQ
Amer
Govindgarh
Jamwaramgarh
Viratnagar
12%
Amer
10%
Kotputli
Viratnagar
Shahpura
Jhotwara
Govindgarh
14%
Kotputli
15%
Jamw aramgarh
10%
Releases from State Health Society to district
Health Society Jaipur-I
R.I.
3%
Activity
Additionalities
32%
RCH-II
Additionalities
R.I.
RCH-II
65%
District
Blocks (3)
RCH-II
470.73
322.96
Add.
234.06
220.64
R.I.
19.39
16
Total
724.18
559.6
Sam
18%
Sankra
20%
District HQ
District HQ
62%
Sankra
Sam
Grant Received Summary
Grant Received Details
Advance Given to Block
Advance Given to CHC/
PHC/Sub Centre/Other
Advance Given to CHC/
PHC/Sub Centre/Other
Expenditure
Income & Expenditure Statement
BALANCE SHEET
Grant Received Summary at Block
Advance given to CHC/PHC
at Block
Expenditure at Block Level
SYNCHRONISATION DEMO
NRHM Accounting Software
STEP 1 : Install (DHS) NRHM Acc. SW





STEP 2 : Configure District for Synchronization
STEP 3 : Install Accounting SW on the Block->CHC/PHC
side in a Separate Folder
STEP 2 : Configure Block->CHC/PHC for Synchronization
STEP 3 : Create Sync Rule on Block->CHC/PHC
STEP 4 : Handshake Process from Block->CHC/PHC STEP 5 :
Activate/Enable Sync Rule on District







Simple, efficient and cost effective mechanism.
Simple installation and set-up.
Simultaneous updating of data at District and Blocks.
Single click for updating data.
Synchronization using SW network environment.
Synchronization over the Internet using a low bandwidth
dial-up connection.
Adaptable to an occasionally connected environment.





Data is transferred from the Blocks to the District and from the
District to the Blocks. (on the basis of UC)
Software offers control over the frequency of Synchronization
i.e., Data can be replicated after each transaction or updated at
specific intervals.
Data Synchronization is the process of replicating data between
two or more locations using software in a Block – District
environment. its to be implemented for easy analysis of
financial report.
It enables the branch offices to send data to the head office and
vice versa, over the Internet or a private network.
Data Synchronization flows both ways, all data of masters and
transactions from the Blocks->CHC/PHC goes to the District and
all similar data from the District gets copied to the Blocks.






Statutory audit of SHS, DHS and block was completed
Performance audit by CAG for the period 2005-06 to 2007-08
CAG audit of EMRI completed
Procurement review undertaken by Grant Thornton for 200507 period;
Concurrent audit on a monthly basis being undertaken in all
Districts and Blocks
Concurrent audit of EMRI initiated





Tally has brought down audit paras, synchronization would
help further strengthening;
Focus on Monthly FMRs at National Level for early policy
corrections;
Procurement Audit should be given priority;
E Banking will cut down transaction time and help better
liquidity management
Annual Performance audit should be undertaken instead of
cash audit