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FMG for SFT Orientation 4th Feb 2008

Integration of Finance Accounts at SHS

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FMG for SFT Orientation 4th Feb 2008

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    1. FMG for SFT Orientation 4th Feb 2008

    2. Integration of Finance Accounts at SHS & DHS Guidelines on financial, accounting, auditing, fund flow and banking arrangements, approved by EPC, vide letter No.107/FMG/2005-06 dated 14th December 2006. To synergise the manpower and other related resources scattered earlier under different societies under NRHM. To provide the Mission with unified financial and accounting processes for fund flow and reporting back of utilization. The implementation of this guidelines was to be reviewed after 6 months from 1st April 2007.

    3. Delegation of Powers FMG, MoHFW has sent a detailed instructions for delegation of powers. This contains: Governing principles to be adopted in letter & spirit. Even a model format for delegation for various activities at all levels viz. State, District, Block, CHC, PHC, SHC and VHSC envisaged under NRHM. State may suitably adopt the delegation. Copy of State GO issuing the Delegation may be obtained.

    4. Concurrent Audit FMG, MoHFW has sent a detailed guidelines for putting in place a system of concurrent audit vide its DO No G27017/16/07-NRHM-Fin dated 6th August 2007. Whether the State has put this system in place? Whether the appointment of auditors for DHS is decentralized to the District or is being appointed by the State? Are the analysis of the report being submitted on monthly basis to the Mission Director, NRHM.

    5. Reports Timely receipts of the following reports: Financial Monitoring Reports Quarterly (within 1 month of the end of quarter) Statement of Fund Position - Quarterly (within 1 month of the end of quarter) Statement of bank balance Monthly (within 10 days of the end of the month) Annual Audit Report by 31st July of the following year. Utilization Certificates Annually along with Audit Reports Provisional UCs as soon as possible after the end of the financial year.

    6. Reports. Analyze the for reasons for Delay in submission of Audit Reports. Whether the next years Auditors have been appointed (2007-08 auditor to be appointed by 28th February 2008) Action Taken Report on the Auditors Note & Management Letter with regard to Internal Control Weaknesses etc.

    7. Fund Flow Whether the funds are being released to the Districts as per DHAP? Whether the releases under RCH Flexible pool to the District are being done as Flexible pool or activity wise? Whether the fund flow from State to District is electronic or by physical instruments? Whether the State is transferring the funds to the District or directly to the PHCs? Whether any fund transfer takes place through cash or bank at the lower levels, say from Block to PHCs, from PHC to SHCs etc.

    8. States Contribution Has State contributed 15% of its contribution in SHS Account. Whether there has been 10% increase in States budget over previous year.

    9. Internal Controls Payment should invariably be made through account payee cheque or Demand drafts/electronic transfer Heavy cash (>Rs 5000/-) should not be kept in office, Bank Reconciliation should be done on monthly basis. Cash book to be written on daily basis (Appendix 7) & closed on same day & put up for checking & authentication to one of the cheque signing officers as decided by the chairperson of the Exe Commtt of SCOVA or DHS All the ledger accounts should be closed at the end of the month. Monthly totals should be tallied with classified abstract & discrepancy if any should be sorted out,

    10. Books of Accounts Cash book with cash & bank column, Petty cash book, Cheque issue register, Register of money orders & bank drafts received, Register of bank drafts dispatched, Ledger (Head-wise), District program management unit-wise ledger at State SCOVA (Control Account),

    11. Register of staff payments, Register for Investments, Stock Register for: Civil Works, Machinery & Equipments, Furnitures & other non-consumable items, Register for Drugs & Medicines, Register for consumable articles. Register for temporary advances: Advances to staff (Control Account) Advances to Contractors/Suppliers (Control Account) TA/DA advance (Control Account) Books of Accounts

    12. HR issues Sanctioned Position for Finance and Accounts staffs: SHS 2 persons; State Finance Manager and State Accounts Manger DHS 1 person, District Accounts Manager Block Level 1 person; Block Accounts Manager Whether Finance and Accounts staff in place or not?? Since when the position is vacant?? What is the Action taken by State or District? Is there a system in place for transparent appraisal of the finance and accounts staff?

    13. Capacity Building Whether State, District and Block level finance and accounts staff have been trained or not? Whether there exist a training plan of the accounts staff of Block, PHC and ANM at SHCs.

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