Post on 04-Feb-2016
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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.
CENTRAL SURVEILLANCE UNIT
(CSU)
STATE SURVEILLANCE UNIT
(SSU)
DSU DSU DSU DSU
DSU
FLOW OF BUDGETFLOW OF BUDGET
INDIVIDUAL DISTRICT BUDGETINDIVIDUAL
DISTRICT BUDGET
CONSOLIDATED STATE BUDGET SUBMITTED TO
CSU
CENTRAL SURVEILLANCE UNIT
(CSU)
STATE SURVEILLANCE UNIT
(SSU)
DSU DSU DSU DSU
DSU
FLOW OF FUNDSFLOW OF FUNDS
FUNDS RELEASED TO INDIVIDUAL DISTRICT
CONSOLIDATED FUNDS
RELEASED TO SSU
FUNDS RELEASED TO INDIVIDUAL DISTRICT
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 ACCOUNTS1. RENOVATION OF LABORATORIES2. LABORATORY EQUIPMENTS3. FURNITURE & FIXTURES4. LABORATORY MATERIALS & SUPPLIES5. COMPUTER HARDWARE & SOFTWARE6. OFFICE EQUIPMENTS7. LEASE OF WIDE AREA NETWORK8. CONSULTANTS/CONTRACT STAFF9. TRAINING10. 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: _____________________
DATE R. NO. PARTICULARS LEDGER CASH BANK DATE/ VR. NO. PARTICULARS LEDGER CASH BANK FOLIO CHQ. NO FOLIO
Rs. Rs. Rs. Rs.1.4.
TOTAL...
2.4. To opening balance b/f
DEBIT CREDIT
LEDGERAccount of ______________________________________________
S. NO. DATE PARTICULARS FOLIO DEBIT (Rs.) CREDIT (Rs.) Dr. / Cr. BALANCE (Rs.)
NAME OF SOCIETY ____________________________________________
BANK RECONCILIATION STATEMENTReconciliation of Account No. _________________as at ____________________
Rs.Balance as per Cash Book xxxxxx
Add: Cheques issued but not presented
Cheque no. Date Amount __ __ __ __ __ __
______ xxxxxx
Add: Interest by Bank not appearing in Cash Book xxxxxx
xxxxxxLess: Cheques deposited but not credited
Cheque no. Date Amount __ __ __ __ __ __
_____ xxxxxx
Less: Bank Charges not accounted for in Cash Book xxxxxx
______Balance as per Bank Account
xxxxxx
STOCK REGISTER - CONSUMABLE / NON-CONSUMABLE
Name of Item _______________________________
DATE PARTICULARS VR. NO. / QTY. RECEIVED QTY. ISSUED BALANCE SIGNATURE
ISSUE SLIP NO.
ASSET REGISTER
SOCIETY CODE
NAME OF SOCIETY ________________________________
Nature of Assets __________________________________
Sl. No. Date of Purchase Vr. No. Stock Name of the item Qty. Amount Progressive Total Remarks
Register Page No.
_________________(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 Remarks and purpose reference advance reference
Adjustment
Sl. No. Bill Reference Amount of Unspent Amount to Date of Adjustment Remarks the bill balance be paid by cash
refunded
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 PAYMENT ACCOUNT FOR THE PERIOD FROM 1. 4. __ TO 31. 3. __
RECEIPTS PAYMENTSPARTICULARS AMOUNT (Rs.) PARTICULARS AMOUNT (Rs.)1. OPENING BALANCE: 1. Renovation & Furnishing Cash-in-hand 2. Lab Equipment Cash-at-bank2. Receipt from Central Government 3. Furniture & Fixtures
3. Interest on Bank Account 4. Lab Material & Supplies
4. Transfer from other Agencies 5. Computer Hardw are
5. Miscellaneous 6. Off ice Equipments
7. Lease of w ide area netw ork
8. Consultants/Contract Staff9. Training10. IEC11. Operational Cost: a. TA / DA b. Petrol / Fuel c. Maintenance of equipment d. Contingencies e. Other Miscellaneous12. Application Softw areCLOSING BALANCE:Cash-in-handCash-at-bank
TOTAL 0 TOTAL 0______________ ______________ _____________Signature of DPM Signature of Signature of
Chairman Auditor
SOCIETY CODE
NAME OF SOCIETY ______________________________________
INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD FROM 1.4.__ TO 31.3.__
EXPENDITURE INCOMEPARTICULARS PARTICULARSAmount
(Rs.)Amount (Rs.)
Excess of Income over Expenditure c/f to Balance Sheet
Excess of Expenditure over Income c/f to Balance SheetTOTAL ... TOTAL ...
_______________(Signature of DPM)
___________________(Signature of Chairman)
_________________(Signature of Auditor)
SOCIETY CODE
NAME OF SOCIETY _______________________________________
BALANCE SHEET AS AT _________________________
LIABILITIES ASSETS
PARTICULARS Amount (Rs.)
PARTICULARS Amount (Rs.)
Opening Balance
Transfer from Income & Expenditure Account
Fixed Assets
Receivables:Outstanding receipt from GOI / State Government/State Society
Outstanding receipt from other agencies Interest accrued and due from bank
Other LiabilitiesExpenses OutstandingOthers
Current Assets, Loans / Advances:Cash-in-handCash-at-bank
TOTAL 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)
NAME OF THE DISTRICT SOCIETY: STATE:
Reprting Year: Qtr.:I / II / III / IV
Receipt & ExpenditureRECEIPTS Annual Receipt
Budget Allocation QTR. I QTR. II QTR. III QTR. IV CUMULATIVE
1. GOI Grants2. Interest3. Loan/Transfer TOTAL
EXPENDITURE Annual Expenditure(ACTIVITY- WISE) Budget
Allocation QTR. I QTR. II QTR. III QTR. IV CUMULATIVE1. Renovation & Furnishing2. Lab Equipments3. Furniture & Fixtures4. Lab Material & Supplies5. Computer Hardw are6. Off ice Equipments7. Lease of w ide area netw ork8. Consultants/Contract Staff9. Training10. IEC11. Operational Cost: a. TA/DA b. Petrol / Fuel c. Maintenance of equipment d. Contingencies e. Other Miscellaneous12. Application Softw are
TOTAL
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