GUIDELINES FOR THE MAINTENANCE OF BOOKS … for the Maintenance of Books of Accounts Basis of...
Transcript of GUIDELINES FOR THE MAINTENANCE OF BOOKS … for the Maintenance of Books of Accounts Basis of...
GUIDELINES FOR THE
MAINTENANCE OF
BOOKS OF ACCOUNTS OFBOOKS OF ACCOUNTS OF
NICU IN GOVERNMENT HOSPITALSGOVERNMENT HOSPITALS
------------------------::::::::------------------------
Date : 14.06.11
Guidelines for the Maintenance of Books of Accounts
1. ACCOUNTING POLICIES, HEADS OF ACCOUNT AND FINANCIAL REPORTING
The MCH/GH which receive funds against approved annual work plans shall maintain
separate bank accounts and separate books of accounts in respect of funds received under
NRHM programmes.
2. ACCOUNTING POLICIES
In order to ensure uniformity and consistency in the method of account for programme
funds and financial reporting, the following accounting policies will be applicable. The
periodic financial reporting and the annual financial statements will be guided by these
accounting policies.
3. MAINTENANCE OF ACCOUNTS
The accounts shall be maintained on cash basis of accounting. Standard books of accounts
(cash book, Ledger, etc) shall be maintained in accordance with the accounting policies
being given hereunder:
Guidelines for the Maintenance of Books of Accounts
�Basis of preparation of Financial Statements
The financial statement has been prepared on the cash basis of account and the
applicable accounting standards issued by the Institute of Chartered Accountants of
India subject to certain exceptions, which are listed below.
� FIXED ASSETS
Fixed assets are to be stated at cost of acquisition and subsequent improvements
thereto including taxes, duties, freight and other incidental expenses relating to
acquisition.
� INVESTMENTS
No amount should be invested in Fixed Deposit without prior approval of the StateNo amount should be invested in Fixed Deposit without prior approval of the State
Health Society
4. MAINTENANCE OF ACCOUNTS RECORDS
A record of all programme transactions shall be maintained with appropriate supporting
documentation for the transactions These supporting documents should be cross
referenced so as to link them to each item of expenditure with budget heads, project
components, expenditure categories (summary and detailed) compatible with classification
of expenditure and sources of funds indicated in the project implementation plan and
project cost budget sheets These books of accounts together with supporting documents
and project management reports should be maintained for at least three years after the
completion of audit of the entire programme expenditure i.e. at least three years after the
completion of NRHM programme
Guidelines for the Maintenance of Books of Accounts
5.HEADS OF ACCOUNTS
In order to keep proper financial information on the programme activities, the standard
ledger heads for each component and sub-ledger heads for all the categories under these
components shall be maintained. All the expenditure incurred shall be booked under the
account heads maintained in respect of various items of expenditure relating to these
components.
6. FINANCIAL MANAGEMENT, INTERNAL CONTROL & ACCOUNTING SYSTEM
Guiding Principles of Financial Management
Any officer who is authorized to incur expenditure or draws money out of the
NRHM funds (Bank Account) for disbursement, should treat himself as a trustee of the fundsNRHM funds (Bank Account) for disbursement, should treat himself as a trustee of the funds
of such society or district unit and would therefore, manage all types of financial affairs in
the capacity of a sincere Executive Trustee.
The officer, who is authorised to draw and incur expenditure is expected to exercise
same vigilance, which a man of ordinary prudence exercises while incurring his own
money. He should keep in mind that:
• Funds should not be drawn if they are not required for immediate disbursement.
• The expenditure on any item / work article etc., should be incurred according to the
approved work plan & budget provision.
• Funds should not be utilised directly or indirectly on himself or on any family member or
relative of the officers who operate the funds of the society or a unit for the time being.
Guidelines for the Maintenance of Books of Accounts
• Officers authorised to incur expenditure must ensure that financial order and strict
economy are enforced at every step and see that all relevant financial rules, orders,
directions and instructions are observed.
• It should be seen that not only the total expenditure is kept within the limits of the budget
provision but also that the funds allotted are spent strictly in the interest and service of the
programme and upon the objects for which provisions have been sanctioned.
• He will also see that items of expenditure are of obvious necessity and are at fair and
reasonable rates, sanction of the competent authority obtained and calculations are correct.reasonable rates, sanction of the competent authority obtained and calculations are correct.
• In order to exercise proper financial control, he should keep himself closely acquainted
with the progress of receipts, expenditure, commitments or liabilities incurred but not paid.
7. CAUTIONS BEFORE WITHDRAWAL & DISBURSEMENT OF FUNDS
Money should be drawn only when it is required for immediate payment / disbursement to any party or
person or firm. It shall always be paid through account payee cheques / demand draft Before
authenticating a cheque for any payment / disbursement, the cheque drawing officer, in this regard,
shall ensure that:
Guidelines for the Maintenance of Books of Accounts
• There is a proper and formal statement of claim (Bill) or invoice through which payments have been
demanded by the concerned person or party or firm.
• That the purchases made or services received are according to the approved plan and the claimant is
entitled to get it.
• That the particulars of the claim (i.e. rates, calculations, net payable amount etc) have been examined
/ checked by the Accountant or by an authorised person and have also been entered in appropriate
stock / store register wherever necessary and certification on this account has been made on the bill /
claim itself by an authorised officer.
• A sanction order issued by a competent person to incur expenditure is attached with the claim In case
of petty payments signing of a cheque on the basis of a voucher shall tantamount to be a competent
sanction for payment, provided that on the voucher concerned "Passed and Authenticated for
Payment" orders have been mentioned signed by one of the cheque drawing officers.
8. PROCEDURE FOR UTILIZATION OF FUNDS
• The funds shall be drawn through cheques and / bank drafts.
• All cheques shall be signed by two authorized signatories,
Guidelines for the Maintenance of Books of Accounts
9. OPERATION OF SAVING BANK ACCOUNT
As per the instructions of the Government of India, Savings Bank account should be opened in the ICICI
Bank if they are present in the same station. In places where the ICICI Bank is not present in the same
station, Nodal Officer should open an account with the ICICI Bank at the nearest location in addition to
the opening of an account in a Nationalised Bank with the local area having RTGS facility. All
expenditures which are done through DO / Cheque / Account transfer can take place through e-Banking
and for petty cash requirement,
The operation of the savings bank account would be permissible only with joint signatures In view of
above, separate books of accounts and prescribed registers shall be maintained for each saving bank
account in the formats enclosed with the manual. Similarly books of accounts of a particular financial
year should be closed at its end and a new set of books and registers should be opened/ started withyear should be closed at its end and a new set of books and registers should be opened/ started with
effect from 1st April every year.
10. TREATMENT OF INTEREST EARNED IN THE BANK ACCOUNT
Interest should not be uilised till SHS / issues guidelines.
11. PREPARATION OF CHEQUES
• All the cheques shall be entered in the Cheque Receipt / Issue Register, register before they are
submitted for signatures, indicating its number, amount, name of the person or party, purpose and date
of issue.
• Cheque books, new or used or under used shall be kept in the personal custody of one of the offices
who are authorised to put their signature on the cheques.
• Acknowledgement of a cheque shall be obtained from the payee (receiver) in the prescribed format.
Wherever necessary stamped receipt should be obtained.
Guidelines for the Maintenance of Books of Accounts
12. WRITING OF CASH BOOK
• All payments which are received in the Nodal Centre either in cash or through cheques / bank drafts /
money orders / bankers cheque /electronic transfer to Bank account directly etc. shall be first entered in
the prescribed register and the entries in the Cash Book shall be made, on the same day. Likewise all
payments/ disbursements shall be entered in the cash book on the day of the payment.
• Vouchers for each receipt and payment shall correctly be prepared by the writer of the Cash Book in
the prescribed format, and checked by the Medical officers concerned. Full description of the
transaction as narration should be furnished in the voucher and the same narration should be written in
the books of accounts also.
• All bills immediately after payment should be stamped with "PAID AND CANCELLED" and initialed by• All bills immediately after payment should be stamped with "PAID AND CANCELLED" and initialed by
the authorized officer who passes the bill.
• All vouchers should be serially numbered and stitched neatly month-wise and kept under the safe
custody.
• Cash Book shall be written on daily basis and closed on the same day at 4 PM and put up for checking
and authentication to one of the cheque signing officer
• Totals of, the Cash Book should be got checked by the Nodal Officer or by any other person other than
the writer of the cash book, and a certificate to this effect shall be recorded at the end of each page
with dated signatures of anyone of the cheque singing authorities or by an authorised officer.
• Any payment more than Rs.5,000/- should be through A/c payee cheque only. Cash should not be
drawn for any payment more than Rs.1000/-
Guidelines for the Maintenance of Books of Accounts
• The Cash Book is the principal record of all money transactions taken place every day and all other
registers are subsidiary. It should be maintained as per format appended with this study material.
• Each entry of receipt and expenditure should be descriptive but brief in nature. Each voucher should
be assigned a serial number and ledger folio number, which should be noted against each entry in the
Cash Book.
• Cash Book should be closed daily and if no transactions have taken place in a day/s the entry "No
Transaction" has to be noted in the cash book on that day/s in red ink and balances are to be carried
over to next day.
• All cash / cheques / demand drafts etc. received should be deposited into bank as far as possible on
the same day it self, otherwise on the next day positively.
• Over-writing should be avoided and corrections, if any, should be attested by the authorised officer
under his dated initials.
• Account payee cheques should only be issued to third parties / firms etc. and the issue of bearer
cheques should be avoided as far as possible. If the vendor is having account in the same Bank Branch,
money can be transferred to the concerned account instead of issuing a cheque/DD.
• While making payments through cheque, its number should invariably be noted in the Cash Book for
cross checking.
Guidelines for the Maintenance of Books of Accounts
13. MAINTAINING BOOKS OF ACCOUNTS
Complete and correct accounts in respect of each monetary transaction occurring at Nodal Centre
shall be maintained through prescribed books of account including registers as indicated below:
1. Cash book
2. Register of cheque / bank drafts received
3. Cheque issue register
4. Ledger.4. Ledger.
5. Register of Advances paid
6. Stock Registers – Consumables .
7. Register of Assets
Notes: Any other books of accounts and registers, which may be considered necessary for the day-to-
day work shall maintain the same.
Guidelines for the Maintenance of Books of Accounts
14. LEDGER
The ledger is also an important register in which all transactions recorded in the cash book are
classified under different heads of accounts as codified. The ledger should be kept in the prescribed
form. Separate pages need to be opened for each item of expenditure. The ledger accounts shall be
arranged and grouped in such a manner that the desired information is promptly secured. All the
ledger accounts shall be closed at the end of the month. Totals would also be made in the classified
abstract. Monthly totals of various ledger accounts shall then be tallied with the totals of classified
abstract and discrepancy, if any, will be rectified and reconciled. Bank account shall be posted from
the daily totals of cheques issued and challenges / remittances (deposited) made into the bank.
15. BANK RECONCILIATION STATEMENT
Bank reconciliation statement will be prepared on monthly basis by reconciling the cash book and
bank pass book / bank statement by 5th day of the following month. Bank pass book will be sent to
the bank on weekly basis for making up-to-date entries of credits and debits in the Pass Book. Any
discrepancy will be rectified and difference explained in the bank reconciliation statement, Copy of
Bank Reconciliation Statement should be sent to the District Health Society on or before 5th of the
following month.
16. ADVANCE REGISTER
All advances-sanctioned to an officer shall be entered in the advance register Immediately after the
advance amount / cheque is given to the advance.
MODEL ENTRIES(GH)Details of transactions under NICU for the month of December 2010 are given below.
Closing balance as on 30.11.2010 as per Cash Book – Rs.286000/- (CB as per Ledger : Doctor Salary
Rs.228000/-, Staff Nurse Salary Rs.36000/-, Security Services Rs.12300/-, House keeping Services
Rs.7800, Consumables & Maintenance Charges Rs.1900/-
S.NDate Vr.No
Details of TransactionActivity Head
Cheque
No
Amount in
Rupees
1
1.12.10
9Salary of the Medical Officers (3 nos) for the month of Nov
2010 as per Rc.No.122/10/NICU dt: 1.12.10 NICU - Doctors Salary 105677 114000
10
Salary of the staff nurses for the month of
Nov 2010
as per Rc.No.123/10/NICU dt: 01.12.2010NICU Staff nurse salary 105678 36000
2 11
Contractual Salary of the Security Guards (3 nos)for the
month of Nov 2010 & Service charges at Rs.100/- Per person NICU security services 105679 12300
For the above transactions, Model Entries in the Books of Accounts are given below along with bank
reconciliation statement and statement of expenditure
2 11 month of Nov 2010 & Service charges at Rs.100/- Per person
as per Rc.No.124/10/NICU dt: 01.12.2010
NICU security services 105679 12300
3 12
Contractual Salary of the Sanitary worker/ Ayah (3 nos) &
Service Charges at Rs.100/- per person as per
Rc.No.125/10/NICU dt: 01.12.2010
NICU House Keeping
Services 105680 7800
06.12.10 13Purchase of Consumables
as per Rc.No.126/10/NICU dt: 06.12.2010
consumable &
maintenance charges 105681 1500
5 23.12.10NICU funds received from State Nodal Officer as per
Proc.Rc.005/IMNCI Cell /10 dt: 20.12.10Various Activity Heads
012345/
20.12.10516800
6 31.12.10 14Purchase of consumables
as per Rc.No.126/10/NICU dt: 31.12.2010
Consumables and
maintenance charges105682 1000
CHEQUE RECEIPT REGISTER
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Total Receipts 0 Total Payments 170100
Closing Balance 115900
Grand Total 286000 Grand Total 286000
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Am
ou
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1 2 3 4 5 6 7 8 9 10 11 12 13 14
02.12.2010 to 05.12.2010 No transaction 02.12.2010 to 05.12.2010 No transaction
06.12.
10
Opening
Balance 115900
06.12.1
013
Purchase of
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0/NICU dt:
06.12.2010
xxx
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10568
1
consum
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Total Receipts 0 Total Payments 1500
Closing Balance 114400
Grand Total 115900/
-Grand Total 115900
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1 2 3 4 5 6 7 8 9 10 11 12 13 14
07.12.2010 to 22.12.2010 No Transaction
23.12.10 Opening Balance 11400 23.12.1023.12.10 Opening Balance 11400 23.12.10
Doctors Salary 5 342000
NICU funds received
from State Nodal Officer as per
Proc.Rc.005/IMNCI Cell
/10 dt: 20.12.10
Staff Nurses Salary
0123
45/
20.12.10
7 108000
Security Guard’s Salary
10 36900
Sanitary worker / Ayah Salary
13 22400
Consumable/
maintenance charges
16 7500
Total Receipts 516800 Total Payments 0
Closing Balance 631200
Grand Total 631200 Grand Total 631200
CASH BOOK
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1 2 3 4 5 6 7 8 9 10 11 12 13 14
24.12.2010 to 30.12.2010 No transaction
Purchas
31.12.10Opening
Balance 631200 31.12.10 14
Purchas
e of
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26/10/N
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31.12.1
0
Paid
to
XXX
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105
682
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Total Receipts 0 Total Payments 1000
Closing Balance 630200
Grand Total 631200 Grand Total 631200
CHEQUE ISSUE REGISTER
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1.12.2010
Rc.No.122/10/NICU dt:
01.12.2010Doctors Salary
Doctors (3
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114000
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110 /
1.12.2010
Rc.No.123/10/NICU dt:
01.12.2010
Salary of the staff
nurses for the
month of
Nov 2010
Staff Nurses
(9 nos) 105678
36000
(4000 x 9nos)
211 /
1.12.2010
Rc.No.124/10/NICU dt:
1.12.2010
Contractual Salary
of the Security
Guards (3 nos)for
the month of Nov
2010 & Service
charges at Rs.100/-
Per person
Paid to XXX
Self Help
Group
………
105679 12300
312 /
1.12.2010
Rc.No.125/10/NICU dt:
01.12.2010
Contractual Salary
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worker/ Ayah (6
nos)
Paid to YYY
Self Help
Group
……..
105680 7800
413 /
6.12.2010
Rc.No.126/10/NICU dt:
06.12.2010
Purchase of
Consumables
xxx Co- op
super market105681 1500
514 /
31.12.2010
Rc.No.126/10/NICU dt:
31.12.2010
Purchase of
consumables
Paid to XXX
stores 105682 1000
LEDGER (GH)
Doctors Salary t.v©
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1 2 3 4 5 6 7 8 9
1 01.12.10 Opening Balance 228000 - 228000 0 228000
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3 23.12.10Funds Received from
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1 01.12.10 Opening Balance 1900 0 1900 0 1900
2 06.12.10 xxx Co- op super market 11 1900 0 1900 1500 400
3 23.12.10NICU funds received from
State Nodal Officer 12 400 7500 7900 0 7900
4 31.12.10 Paid to XXX stores 13 7900 0 7900 1000 6900
BANK RECONCILIATION STATEMENT FOR THE MONTH OF DECEMBER 2010
Amount in Rupees
Closing Balance as per Cash Book as on 31.12.2010 630200
Add : Cheque issued but not presented for payment
Cheque No & Date: 105682/ 31.12.101000/-
Add: interest credited on 31.12.10 but not taken credit in the Cash Book 500/-
Name of the Bank : Saving Account No : Medical Superintendent / Nodal OfficerNICU Center………………. Government Hospital, ………
500/-
Add : Wrong Credit made in the Pass Book 5000/-
6500
Total 636700
Less : Bank Charges Debited on 15.12.2010 but not debited in the Cash
Book 200/-
Less : Wrong debit made in the Pass Book on 18.12.2010 6000/- 6200
Closing Balance as per Pass Book 630500Medical Superintendent / Nodal Officer
NICU Center
………………. GOVT HOSPITAL, ………
STATEMENT OF EXPENDITURE FOR THE MONTH OF DECEMBER 2010
Name of the Government Hospitals : ……………………..
Name of the Scheme : NICU Scheme
(Amount in Rupees)
S.No Name of the Activity Head Opening
Balance Receipt Total
Expenditu
re Balance
1 Staff Nurses Salary 228000 342000 570000 114000 456000
36000 108000 144000 36000 108000
2 Security Services 12300 36900 49200 12300 36900
3 House keeping Services 7800 22400 30200 7800 22400
4 Consumables & Maintenance
Charges
1900 7500 9400 2500 6900Charges
1900 7500 9400 2500 6900
5
6
7
8
9
10 Interest Credited by Bank 0 500 500 0 500*
Total 286000 517300 803300 172600 630700
•not taken credit in the cash book Closing Balance as per Bank Statement as on 31.12.2010- Rs.
632000/- vide BRS
Medical Superintendent / Nodal Officer
NICU Center
………………. Govt Hospital, ………
Advance Register
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