Accounts for Managers by kxy29287


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									 Financial Processes – 3rd
 Common Review Mission
 03rd Nov. 2009

National Rural Health Mission
Ministry of Health & Family Welfare
Government of India
New Delhi
Initiatives in Financial
Delegation of Administrative &
Financial Powers
Intended outcome:

   Increased absorption capacities in the public
    health delivery system.

   Timely disbursement of funds.

   Early execution of work.
Unification of Financial and
Accounting processes under NRHM
Intended outcome:

   To synergise the manpower and other related resources.

   Unified financial and accounting processes for fund flow
    and reporting back of utilization.

   Improvement in the financial monitoring.

   Better control on the financial aspects of the programme.

   Information can be made available from a single point of
Tally ERP.9
Intended outcome:

   Uniformity in the maintenance of accounts with
    accurate flow of financial information.

   Improvement in the Financial Management.

   Better integration of physical and financial inputs.

   Error free reconciliation of expenditure.

   Timely reporting to the Centre by State and to State by
Concurrent Audit
Intended outcome:
   Enhanced quality and timeliness of book keeping.

   Faster adjustment of advances leading to higher
    utilization levels.

   Enhanced level of internal controls in the system to
    minimise the errors and frauds.

   Timely preparation of reports to be forwarded to the
    State by the District.

   Proper books of accounts made available for statutory
Statutory Audit
Intended outcome:
   ‘Open Tender System’ being followed from 2008-
    09 for the selection of auditor to improve the
    quality and coverage of audit.

   Audit reports for 2008-09have been received from
    14 States

   Previous years adverse remarks are being resolved
    and not to be repeated in the following year.

   Minimising the delay in submission of Audit reports.
Appointment of Director (Fin. &
Acc.) in SHS
Intended outcome:
   To provide the professionalism in the SPMUs and
    DPMUs with a distinct leadership.

   To put in place a credible system of internal control.

   To deliver a better quality of accounts and financial

   Co-ordination with the senior officials of other
    programme divisions becomes easier.

   Would play the role of a nodal officer in the respective
    State for all financial issues.
Intended outcome:

   To send funds electronically to the lowest possible level
    within the shortest possible time.

   To have an on-line Financial Management Information
    System (FMIS) in place.

   Real time updation of FMR in the respective activity.

   MIS report of Budget/Actual can be viewed any time on
    the click of the button.

   Proper control to reduce the chances of any frauds.
Items to be Checked
Delegation of Powers
   Does the adequate delegation of powers exist
    under SHS and DHS?

    (Ministry on 1st May 2007 had forwarded a detailed
    Framework for Delegation of Administrative and
    Financial Powers to all States).
    Unification under NRHM
   What is the status of implementation of the Guidelines
    on financial, accounting, auditing, fund flow and
    banking arrangements under NRHM which was
    issued by the Ministry on 14th December 2006?

   Who are the joint signatories at the SHS and DHS level?

   Unification of Vertical/Disease Control programmes:

   Whether the NDCPs have been integrated?

   Extent of integration at State, District and Sub-district
    levels may be indicated.
Fund Flow:
   Mode of Fund Transfer:

    • State to Districts: How are the funds being
      transferred and delay.

    • Districts to Blocks/CHC/SHC: What is the
      mode of fund transfer (electronic/manual)
Tally ERP.9
   An advisory dated 12th August, 2009
    issued for procuring customized Tally
    ERP.9 first at state and district level. Status
    of procurement and use?

   Extend use of Tally ERP.9 at block level in
    second phase. Status?
RCH-I Accounts:

• What is the RCH-I Unspent available
  at the State and District level?

• Time span needed for returning
  money to GoI.
Type of Financing:

   • Are the districts being given the flexible
     funds under RCH – II programme? Or
     the fund transfer to the districts is still
     activity specific?

   • May please indicate the quantum of
     funds devolved to the districts as the
     flexible funds. Is it specific?
Janani Suraksha Yojana:

 • Problems faced in payment under JSY

 • Whether adequate JSY funds are
   available at all levels?

 • Whether the JSY funds distributed till
   the ANM level or only till PHC level?
Untied Fund, Annual Maintenance Grants &
Corpus Grant to RKS Fund Utilization:
• Have all the sub-centres accounts opened?

• Whether these funds have reached the facility?

• Problems faced in the operation of untied funds &
  Annual Maintenance Grant Fund at Sub-Health

• Whether these funds are being utilized properly?

• Whether these funds are subjected to community
Audit Report:
  • Expected date for the submission of the
    Audit Report, in case it has not been
    submitted yet?

  • Has the auditor gone to the districts or
    districts accounts were called at the State

  • Any other major issue regarding the audit
Concurrent Audit:
 • Is it operational in all districts? If not number and name of the
   districts may be indicated?

 • Whether the auditor for Concurrent monthly audit appointed
   at the District level or at the State level?

 • What is the quantum of monthly fee payment to the
   concurrent Auditor?

 • Whether the payment is made at the District or State level?

 • Whether State receives a summary report at the State level.

 • Whether a summary of important points flagged by Monthly
   concurrent auditor is submitted to Mission Director, GoI.

 • What is the frequency of interaction of Districts
   Accounts Managers with the State
   Finance/Accounts Manager?

 • What is the frequency of interaction of District
   Accounts Mangers with the Accountants (or
   person maintaining the accounts) at the
   CHC/PHC/ and ANM at Sub-Health Centres?
  • Staff position of all contractual employees in
    SPMU and DPMU i.e. Sanctioned and in place?

  • Quantum of payments to SFM, SAM, SPM,
    DPM, DAM.

  • Whether the payments are timely?

  • What are annual increments?
Status of Block Management Unit:
   • Block Health Managers in position and

   • Block Accountant in position and vacancy.

   • What are the reasons for vacancy and the
     action plan of State to fill up the vacancy.

   • Have the Block Accountants been assigned
     clear job responsibilities?
Capacity Building of F&A Staff:
     Does the State has a training calendar from all
      District Accounts Manager for training the
      accountants in Blocks, PHCs and SHCs?

     Is State taking help of any institution for
Interest Fund:
    • Does State and Districts monitor interest

    • What are the items on which interest funds

    • Please indicate the quantum of interest (shown
      six-monthly in bank statements) earned on SHS

    • Please indicate the quantum of interest (shown
      six-monthly in bank statements) earned on DHS
      accounts of District visited.
Bank Accounts:

 • How many bank accounts do SHS have?

 • How many bank accounts are redundant
   and have not been operated for a long
Rogi Kalyan Samities:
   See the trend of earnings of RKS.

   See the trend of State Government budgetary
    support to the health system at Distt. and

   Is RKS being used only to facilitate opening of
    bank account?

   Is RKS involved in management of the hospital?
Financial Reporting:
   Are monthly FMRs being submitted by the districts
    to the State on a regular basis (by 10th of the
    following month)?

   Whether Statement of Fund Position (showing
    Cash, Bank & Advances) being prepared by the
    State and Districts?

   What is the source data for preparing FMR at
    State and Districts (it should be as per Cash book
    & Ledgers)?

   FMR uploaded on HMIS?
Internal Control:
   Is there any system of reconciliation of advances?

   Does State & Districts prepare age-wise analysis of

   Has the State Govt. or SHS issued any order for closing
    the advances within a fixed period of time?

   What is oldest advance pending in the State & Districts?

   Does SHS & DHS carry out bank reconciliation on a
    periodic basis (fortnightly or monthly)?

   Are the Cash books closed daily?
State Share Contribution:

   Check15% State share contribution for
    NRHM during 2008-09 and 2009-10.

   Increase in State Health budget (should
    be increase of outlay by 10% every year)
Check Lists
•For State Level

•For District Level

•For Block Level
Thank you.

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