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I NTEGRATED D ISEASE S URVEILLANCE P ROJECT (IDSP)

This overview of the Integrated Disease Surveillance Project (IDSP) provides information on the manual for financial management. It covers topics such as planning and budgeting, flow of funds, financial and accounting policies, accounting system and internal control, financial reporting system, and auditing arrangements.

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I NTEGRATED D ISEASE S URVEILLANCE P ROJECT (IDSP)

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  1. INTEGRATED DISEASE SURVEILLANCE PROJECT (IDSP) An overview of Manual onFinancial Management

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

  3. 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.

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. LEDGERAccount of ______________________________________________ S. NO. DATE PARTICULARS FOLIO DEBIT (Rs.) CREDIT (Rs.) Dr. / Cr. BALANCE (Rs.)

  12. NAME OF SOCIETY ____________________________________________BANK RECONCILIATION STATEMENTReconciliation of Account No. _________________as at ____________________Rs.Balance as per Cash Book xxxxxxAdd: Cheques issued but not presentedCheque no. DateAmount __ __ __ __ __ __ ______ xxxxxxAdd: Interest by Bank not appearing in Cash Book xxxxxx xxxxxxLess: Cheques deposited but not credited Cheque no. Date Amount __ __ __ __ __ __ _____ xxxxxxLess: Bank Charges not accounted for in Cash Book xxxxxx ______ Balance as per Bank Account xxxxxx

  13. STOCK REGISTER - CONSUMABLE / NON-CONSUMABLEName of Item _______________________________ DATE PARTICULARS VR. NO. / QTY. RECEIVED QTY. ISSUED BALANCE SIGNATURE ISSUE SLIP NO.

  14. 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)

  15. 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

  16. FINANCIAL REPORTING SYSYTEM ALL ACCOUNTING CENTRES SHALL PREPARE FOLLOWING ANNUAL FINANCIAL STATEMENTS: - RECEIPT & PAYMENT ACCOUNT - INCOME & EXPENDITURE ACCOUNT - BALANCE SHEET

  17. SOCIETY CODE NAME OF SOCIETY ______________________________________INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD FROM 1.4.__ TO 31.3.__ EXPENDITURE INCOME PARTICULARS Amount (Rs.) PARTICULARS 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)

  18. SOCIETY CODE NAME OF SOCIETY _______________________________________BALANCE 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 Cash-at-bank Other Liabilities Expenses Outstanding Others TOTAL TOTAL _________________ (Signature of DPM) ___________________ (Signature of Chairman) __________________ (Signature of Auditor)

  19. 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)

  20. 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)

  21. 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 byJune) - Refer to Form Nos. 7, 8 & 9 : Pages 66, 67 & 68 of Manual on Financial Management

  22. Thank you

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