INTEGRATED DISEASE SURVEILLANCE PROJECT IDSP

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INTEGRATED DISEASE SURVEILLANCE PROJECT (IDSP)

• An overview of Manual on Financial Management

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FINANCIAL MANAGEMENT

• PLANNING AND BUDGETING
• FLOW OF FUNDS
• FINANCIAL AND ACCOUNTING POLICIES
• ACCOUNTING SYSYTEM INTERNAL CONTROL
• FINANCIAL REPORTING SYSYTEM
• AUDITING ARRANGEMENTS

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BUDGETING

• BUDGETS TO BE PREPARED BY CSU, SSU AND DSU.
  FORMATS GIVEN IN ANNEXUREIII /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.

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FLOW OF BUDGET
CENTRAL SURVEILLANCE UNIT (CSU)
CONSOLIDATED STATE BUDGET SUBMITTED TO CSU
STATE SURVEILLANCE UNIT (SSU)
INDIVIDUAL DISTRICT BUDGET
INDIVIDUAL DISTRICT BUDGET
DSU
DSU
DSU
DSU
DSU
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FLOW OF FUNDS
CENTRAL SURVEILLANCE UNIT (CSU)
CONSOLIDATED FUNDS RELEASED TO SSU
STATE SURVEILLANCE UNIT (SSU)
FUNDS RELEASED TO INDIVIDUAL DISTRICT
FUNDS RELEASED TO INDIVIDUAL DISTRICT
DSU
DSU
DSU
DSU
DSU
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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

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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

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CHART OF ACCOUNTS

• RENOVATION OF LABORATORIES
• LABORATORY EQUIPMENTS
• FURNITURE FIXTURES
• LABORATORY MATERIALS SUPPLIES
• COMPUTER HARDWARE SOFTWARE
• OFFICE EQUIPMENTS
• LEASE OF WIDE AREA NETWORK
• CONSULTANTS/CONTRACT STAFF
• TRAINING
• INFORMATION, EDUCATION COMMUNICATION (IEC)
• OPERATIONAL COST
• - a. TA/DA
• - b. PETROL/FUEL
• - c. MAINTENANCE OF EQUIPMENTS
• - d. OTHER MISCELLANEOUS

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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

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CASH BOOK
Name of Society _____________________
DEBIT
CREDIT
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
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LEDGERAccount of _______________________________
_______________
S. NO. DATE
PARTICULARS FOLIO DEBIT (Rs.)
CREDIT (Rs.) Dr. / Cr. BALANCE
(Rs.)
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NAME OF SOCIETY
____________________________________________
BANK
RECONCILIATION STATEMENTReconciliation of
Account No. _________________as at
____________________ Rs. Balance
as per Cash Book xxxxxxAdd Cheques
issued but not presented Cheque no.
Date Amount __ __
__ __ __
__
______ xxxxxxAdd 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
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STOCK REGISTER - CONSUMABLE /
NON-CONSUMABLEName of Item ____________________
___________
DATE PARTICULARS VR. NO. /
QTY. RECEIVED QTY. ISSUED BALANCE
SIGNATURE ISSUE SLIP
NO.
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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)
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SOCIETY CODE NAME OF SOCIETY
______________________________________ ADV
ANCE 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
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FINANCIAL REPORTING SYSYTEM

• ALL ACCOUNTING CENTRES SHALL PREPARE FOLLOWING
  ANNUAL FINANCIAL STATEMENTS
• - RECEIPT PAYMENT ACCOUNT
• - INCOME EXPENDITURE ACCOUNT
• - BALANCE SHEET

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SOCIETY CODE NAME OF SOCIETY
______________________________________
INCOME EXPENDITURE ACCOUNT FOR THE PERIOD FROM
1.4.__ TO 31.3.__
EXPENDITURE
INCOME
PARTICULARS
PARTICULARS
Amount (Rs.)
Amount (Rs.)
Excess of Income over Expenditure c/f to Balance
Sheet
Excess of Expenditure over Income c/f to Balance
Sheet
TOTAL ...
TOTAL ...
_______________ (Signature of DPM)
___________________ (Signature of Chairman)
_________________ (Signature of Auditor)
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SOCIETY CODE NAME OF SOCIETY
_______________________________________ BALANC
E SHEET AS AT _________________________
LIABILITIES
ASSETS
PARTICULARS
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
Opening Balance Transfer from Income
Expenditure Account
Current Assets, Loans / Advances Cash-in-hand Cas
h-at-bank
Other Liabilities Expenses Outstanding Others
TOTAL
TOTAL
_________________ (Signature of DPM)
___________________ (Signature of Chairman)
__________________ (Signature of Auditor)
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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)
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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)
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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

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