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