I NTEGRATED D ISEASE S URVEILLANCE P ROJECT (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 FLOW OF BUDGET INDIVIDUAL DISTRICT BUDGET CONSOLIDATED STATE BUDGET SUBMITTED TO CSU

CENTRAL SURVEILLANCE UNIT (CSU) STATE SURVEILLANCE UNIT (SSU) DSU FLOW 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 1 st April - 31 st 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: _____________________ DATE R. NO. PARTICULARS LEDGER CASH BANK DATE/ VR. NO. PARTICULARS LEDGER CASH BANK FOLIO CHQ. NO FOLIO Rs. Rs. Rs. Rs TOTAL To opening balance b/f DEBITCREDIT

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. 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 xxxxxx Less: 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 _______________________________ DATEPARTICULARS 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 paidBill / Sanction Amount of Cheque / DD Remarks and purposereference 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 ______________________________________ INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD FROM 1.4.__ TO 31.3.__ EXPENDITUREINCOME PARTICULARS Amount (Rs.) Excess of Income over Expenditure c/f to Balance Sheet Excess of Expenditure over Income c/f to Balance Sheet TOTAL... _______________ (Signature of DPM) ___________________ (Signature of Chairman) _________________ (Signature of Auditor)

SOCIETY CODE NAME OF SOCIETY _______________________________________ BALANCE SHEET AS AT _________________________ LIABILITIESASSETS PARTICULARSAmount (Rs.) PARTICULARSAmount (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 Liabilities Expenses Outstanding Others 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 PurchaseName of the ItemQuantityAmount (Rs.) Remarks _______________ (Signature of DPM) ___________________ (Signature of Chairman) _________________ (Signature of Auditor)

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