IGNOU new delhi, Community Health Officer, subject BNS 041 BLOCK 5, Unit 5 get video for this topic - https://youtu.be/VinPTMjKZeE

1. BPCCHN
BRIDGE COURSE PROGRAMME ON
CERTIFICATE IN COMMUNITY
HEALTH FOR NURSES
By –
Saurabh Kumar Gupta
M.Sc. (Psychiatric) Nursing
GCON, Ajmer

2. BLOCK - 1
UNIT – 5 (FINANCIAL MANAGEMENT
AND
ACCOUNTS AND COMPUTING AT
SUB-CENTER)
By –
S. K. Gupta
M.Sc. (Psychiatric) Nursing
GCON, Ajmer

3. OBJECTIVES OF READING
THIS UNIT
▪ The activities for which funds are received and spent at the sub-center under
the National Health Mission (NHM);
▪ The mechanism for accounting; and book keeping requirements as per the
Important Accounting Principles and Policies under the National Health
Mission (NHM) such as–Books of Accounts to be maintained, Basic
Accounting Entries, Accounting Process and Internal Controls, Payments
and Expenditure, Fixed Asset, SoE reporting format and Utilization Certificate
(UC) reporting format; and
▪ Basics tools for financial management such as the budget and audit.

4. PLAN OF ACTION ( GOVT. OF
INDIA)
▪ The Government of India has launched the National Health Mission
(NHM) to carry out the necessary architectural correction in the basic
health care delivery system.
▪ The Plan of Action includes
▪ Increasing public expenditure on health,
▪ Decentralization
▪ District management of health programme, as well as
▪ Induction of management and financial personnel into district health
system.

5. DECENTRALIZATION
▪ The transfer of control of an activity or organization to several
local offices or authorities rather than one single one
▪ Most of the NHM funds are flowing down to the blocks and units
below it, like CHCs/ PCHs, Sub-centers and VHSCs (village
health and sanitation committee).
▪ The success of decentralization experiment would depend on the
strength of the management capacities built at each level.

6. ACTIVITIES
FOR WHICH
FUNDS ARE
RECEIVED
AND SPENT

7. JANANI SURAKSHA YOJANA
(JSY)
▪ This scheme was implemented with the objective of reducing
maternal and neonatal mortality by promoting institutional delivery
among the poor pregnant women.
▪ This scheme provide
▪ Cash assistance
▪ Antenatal care during the pregnancy period,
▪ Institutional care during delivery and Immediate postpartum period in a
health center.
▪ It established a system of coordinated care by field level health
worker (ASHAs).

8. ELIGIBLE AMOUNTS OF JSY -
Several States have come out with their own variations of the JSY keeping in
mind the contextual requirements for their State.

9. FUNDS FOR SUB-CENTER
1. Untied funds - 10,000 Rs.
2. Annual Maintenance Grant (AMG) - 10,000 Rs. (for those Sub
Center functioning in Govt. Building)

10. UNTIED FUNDS
FOR SUB-CENTER
▪ The purpose of this fund is to provide for urgent yet discrete
requirements at the sub-center so as to increase their workability
and at the same time ensure their functionality.

11. UNTIED FUNDS - where to use
▪ Minor modifications to sub-center – curtains to ensure privacy, repair of
taps, installation of bulbs, other minor repairs, which can be done at the
local level.
▪ Ad hoc payments for cleaning up sub-center, especially after childbirth.
▪ Transport of emergencies to appropriate referral centers
▪ Transport of samples during epidemics.
▪ Purchase of consumables such as bandages in sub-center.
▪ Purchase of bleaching powder and disinfectants for use in common areas
of the village.
▪ Labor and supplies for environmental sanitation, such as clearing or
larvicidal measures for stagnant water.
▪ Payment/reward to ASHA for certain identified activities.

12. FUNDS SHOULD NOT BE USED FOR
Untied funds shall not be used for
▪ Any salaries,
▪ Vehicle purchase, and
▪ Recurring expenditures or
▪ To meet the expenses of the Gram Panchayat.

13. UNTIED FUNDS FOR
VILLAGE HEALTH AND SANITATION
COMMITTEES (VHSC)
UNDER THE SUB-CENTRE
▪ The NRHM implementation has been planned within the
framework of Panchayati Raj Institutions [PRIs] at various levels.
▪ Hence The Village Health and Sanitation Committee envisaged
under NRHM is also within the overall umbrella of PRI.

14. COMPOSITION OF THE VILLAGE
HEALTH & SANITATION
COMMITTEE
To enable the Village Health & Sanitation Committee to reflect the
aspirations of the local community especially of the poor
households and women, it has been suggested that:
▪ At least 50% members should be women.
▪ Every hamlet within a revenue village must be given due
representation on VHSC to ensure that the needs of the weaker
sections especially Scheduled Castes, Scheduled Tribes, Other
Backward Classes are fully reflected in the activities of the committee.

15. ▪ A provision of at least 30% representation from the Non-governmental
sector.
▪ Representation to women’s self-help group etc. on these committees
will enable the Committee to undertake women’s health activities more
effectively.

16. ▪ Notwithstanding the above, the overall composition and
nomenclature of the Village Health & Sanitation Committees is left to
the State Governments as long as these committees were within the
umbrella of PRIs
▪ Every Village Health & Sanitation Committee after being duly
constituted by the State Governments needs to be oriented and
trained to carry out the activities expected of them.

17. VILLAGE HEALTH FUND
▪ Every such committee duly constituted and oriented would be
entitled to an annual untied grant of Rs.10,000/-.
▪ Every village is free to contribute additional grant towards the
Village Health & Sanitation Committee. If any community
contributes financial resources to the VHSC untied grant,
additional incentive and financial assistance to the village could
be explored.
▪ The intention of this untied grant is to enable local action and to
ensure that Public Health activities at the village level receive
priority attention.

18. VILLAGE HEALTH FUND
▪ The untied grant is a resource for community action at the local
level and shall only be used for community activities that involve
and benefit more than one household.
▪ The fund may be used for any of the following activities: -

19. VILLAGE HEALTH FUND
▪ For any village level public health activity like
▪ Cleanliness drive / Sanitation drive,
▪ School health activities,
▪ ICDS,
▪ Anganwadi level activities,
▪ household surveys
▪ Nutrition,
▪ Education,
▪ Environmental Protection,
▪ Public Health Measures

20. VILLAGE HEALTH FUND
▪ It can also be used as a revolving fund from which households
could draw in times of need to be returned in installments
thereafter.
▪ In extraordinary case of a destitute women or very poor
household, the Village Health & Sanitation Committee untied
grants could even be used for health care need of the poor
household.

21. BANK ACCOUNTS -
FOR SC
1. The fund would be kept in a joint account to be operated by the
ANM and the local Sarpanch.
2. The decision for activity will be made by VHC and will be
administered by ANM

22. BANK ACCOUNTS -
FOR VHSC
1. Can be operated by Joint signature of
a. ASHA/Health Link Worker/Anganwadi Worker
b. President of the VHSC/Pradhan of the Gram Panchayat.
1. The ASHA/AWW will be responsible for account maintenance
1. A register of funds received and expenditure incurred should
be maintained by committee/ASHA/AWW. The register shall be
available for public scrutiny and shall be inspected from time to
time by the ANM/MPW/Gram Panchayat
Note - Anganwadi worker will be incharge in case wherever no
ASHA posted.

23. Accounting
and
Bookkeeping
Requirement

24. Principles of Accounting
1. Accounting shall be done on cash basis i.e. a transaction shall
be accounted for at the time of receipt or payment only.
1. The books of accounts of the sub-centre shall be maintained
on double entry bookkeeping principles.
1. Period – Accounting period followed shall be the financial year
of the Government of India i.e. 1st April to 31st March.

25. Books of Accounts to be
Maintained
1. Columnar Petty Cash book
2. Bank Register
3. Ledger book (Units currently maintaining ledgers may continue
maintaining it as a good practice.)
4. Fixed Asset/ Stock register
5. JSY Register

26. Columnar Petty Cash book
1. The sub-centre should maintain a columnar petty cash book.
2. Petty Cash book to be updated weekly and duly signed by the
ANM

27. Bank Register
1. Sub-centre
should
maintain a
bank register
to record
receipt and
payment of
funds through
cheque
respectively.
1. It is to be
closed
monthly and
duly signed
by the ANM.

28. Ledger book

29. Fixed Asset/ Stock register
A fixed asset/ stock register is to be maintained to include the
following items. It maybe broken into three parts:
1. Consumables purchased out of untied funds – like stationery,
etc.
2. Items of fixed nature purchased out of untied fund (like
furniture, almirah, etc for the sub-centre). Assets transferred
from the block are also to be recorded.
3. Stock of free supplies (medicines or consumables, etc.)
received from blocks

31. JSY Register
1. A register to keep the record of JSY beneficiaries
2. Register should capture all relevant information with respect to
the beneficiary. (Information like Name, Age, Complete
address, No of children, Finger print column, Name of
husband, etc are required to be captured)

32. PREPARING A BUDGET
A financial statement or plan for future activities in your health
centre.
• It is frequently used to help control future activities.

33. Characteristics of budget
1. It is prepared in advance.
2. It focuses on the future i.e., it is future oriented.
3. It is expressed in quantitative forms, physical or monetary unit
or both.

34. Uses of budget
1. It brings about the efficiency.
2. It serves as a benchmark for controlling ongoing activities.
3. It helps in reducing wastages and losses by revealing them in
time for corrective actions.

35. Steps in preparing budget
1. List out the activities you wish to carry out in your sub-centre
for the next year.
2. For each of the activity, mention number and money etc
required.
3. Add the total costs and this is your budget for the sub-centre in
the next year.

36. AUDIT
Auditing is a systematic examination of the books and records
related to finances.

37. Scope of Audit
1. To check the arithmetical accuracy of the accounts
2. To check the books of accounts with the help of all the relevant
vouchers, invoices, correspondences, minute books, etc.
3. To verify the assets and liabilities shown in the balance sheet.
4. To report to the client on the basis of his findings.

38. Objectives of Audit
1. Ensuring the correctness and completeness of accounts.
2. Ensuring regulations of expenditure by examination of
accounts.
3. Looking into the honesty of financial transactions to detect
errors and frauds.
4. Ensuring that the funds expended by institution have produced
the desired results.

39. Audit Process
1. Identification of Auditor (authority)
2. Asking for various records and documents related to the
activities carried out in the given financial year.
3. Examination of various records and vouchers related to the
account
4. The suggestion for the improvement in future will be given by
them.

40. with regards
Saurabh Kumar Gupta
M.Sc. Psychiatric Nursing
Govt. college of Nursing, Ajmer