Every Government Official is accountable and responsible for proper utilization of government funds authorized by legislature and show proof of proper use of such expenditure.This accountability is the basis of Financial Management.
Revenue budget - refers to expenditures and receipts of an annually recurrent nature; for example, staff-salaries of a hospital is revenue expenditure
Capital budget - refers to investment expenditure incurred with the object either of increasing concrete assets of a material and permanent character or of reducing recurring liabilities.
Health Family Welfare General Administration Vertical Programs Public Health And Health Care Programs
Vector Borne Diseases Control
HIV / AIDS Control
Mental Health Program
Prevention & Control of Communicable Diseases
Primary Health Care
Secondary Hospital Development Program
Bureau of Health Education and School Health
Direction and Administration
Drugs Logistics and Government Medical Stores
State Transport Organisation
Public Health Institute and Training
Reproductive Child Health Program
Urban Family Welfare Program
Program Chart of Health and Family Welfare
Responsibilities in Health by levels of Government AYUSH MEDICAL EDUCATION & RESEARCH FAMILY WELFARE HEALTH CENTRAL Govt. level STATE Govt. level LOCAL Govt. level (ULB/PRI) Communicable Diseases Secondary Healthcare Facilities Clinics & Dispensaries RCH-II Primary Healthcare Facilities Medical Education & Research Medical College Hospitals Secondary Healthcare Facilities Clinics & Dispensaries Medical Education & Research
Structure of Health Budget PLAN NON PLAN CENTRALLY SPONSORED SCHEMES State Funds EXTERNALLY AIDED PROJECTS REVENUE EXPENDITURE CAPITAL EXPENDITURE LOAN ACCOUNT EXPENDITURE “ SOCIETY” ROUTE (NRHM & RCH-II Flexi-pools; NACP-III) 2210 2211 4210 4211 6210 6211 “ TREASURY” ROUTE
All India: Health as proportion of total Budget
Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.