The document discusses financial management guidelines under the National Rural Health Mission (NRHM) in India. It outlines the establishment of the Financial Management Group (FMG) to coordinate accounting procedures and ensure institutions follow FMG guidelines. It describes the fund flow process from central government to states to districts and below, and the various reporting requirements back up the chain including financial monitoring reports, utilization certificates, and audit reports. It also covers accounting tools and standards, and mechanisms to monitor funds.
The health system in Bangladesh is pluralistic and aims to ensure healthy lives for all citizens as outlined in its constitution and international agreements. It consists of community clinics, rural health centers, upazila health complexes, and district and specialized hospitals. However, the health workforce is unevenly distributed between urban and rural areas. National health programs target communicable diseases, family planning and maternal and child health. The government finances 26% of health spending while out-of-pocket payments account for 63.3%. Bangladesh aims to expand coverage through its health sector reform programs.
The health care system of Bangladesh has three levels - primary, secondary, and tertiary. The primary level consists of community clinics and union health centers. The secondary level includes district hospitals. Tertiary care is provided through large hospitals affiliated with medical colleges. In addition to government facilities, NGOs and private providers play a large role in service delivery. However, challenges remain in human and physical resource allocation across the country.
Integrated Management of Neonatal and Childhood Illnesses (IMNCI) in NepalPublic Health
- CB-IMNCI in Nepal combines community-based programs for integrated management of childhood illness (CB-IMCI) and newborn care (CB-NCP) into a single program (CB-IMNCI) to address major illnesses for newborns and children under 5.
- It aims to improve health services and promote healthy practices at home and in the community through female community health volunteers.
- CB-IMNCI has been implemented in 77 districts across Nepal and has contributed to reduced rates of pneumonia, diarrhea, and improved care-seeking behaviors.
The document summarizes India's National AIDS Control Programme (NACP) which aims to prevent the spread of HIV/AIDS in India. It describes the epidemiology of HIV/AIDS in India, noting stable national prevalence but rising trends in some states. It outlines the early response through NACP I and II, including establishing surveillance, promoting condoms, treating STDs, and targeted interventions. NACP III expanded these efforts and added programs for preventing parent-to-child transmission and increasing access to testing, treatment, and care. Future plans include continuing and strengthening current strategies through NACP IV.
The document discusses intersectoral coordination for health, which involves coordinating health initiatives with other sectors that impact health, like education, agriculture, rural development, etc. It outlines key principles like development influencing health and equity. Areas of coordination include nutrition, water supply, sanitation, and maternal/child health. Coordination mechanisms involve forming committees to jointly plan initiatives across sectors. Benefits are achieving goals no single sector can alone and preventing overall welfare losses from uncoordinated policies.
Sector-wide approaches (SWAps) in health were developed in the 1990s in response to fragmented donor projects and prescriptive lending. SWAps aim to support government-led health sector policies and strategies through coordinated funding that supports national health plans. The goals of SWAps include increased government leadership, improved donor coordination, strengthened health sector management, and more coherent sector policy and planning. However, implementing SWAps effectively requires strong government commitment and leadership as well as transparent negotiation between donors and government to account for local context. It may take 5-10 years of sustained implementation before SWAps significantly impact health outcomes.
The health system in Bangladesh is pluralistic and aims to ensure healthy lives for all citizens as outlined in its constitution and international agreements. It consists of community clinics, rural health centers, upazila health complexes, and district and specialized hospitals. However, the health workforce is unevenly distributed between urban and rural areas. National health programs target communicable diseases, family planning and maternal and child health. The government finances 26% of health spending while out-of-pocket payments account for 63.3%. Bangladesh aims to expand coverage through its health sector reform programs.
The health care system of Bangladesh has three levels - primary, secondary, and tertiary. The primary level consists of community clinics and union health centers. The secondary level includes district hospitals. Tertiary care is provided through large hospitals affiliated with medical colleges. In addition to government facilities, NGOs and private providers play a large role in service delivery. However, challenges remain in human and physical resource allocation across the country.
Integrated Management of Neonatal and Childhood Illnesses (IMNCI) in NepalPublic Health
- CB-IMNCI in Nepal combines community-based programs for integrated management of childhood illness (CB-IMCI) and newborn care (CB-NCP) into a single program (CB-IMNCI) to address major illnesses for newborns and children under 5.
- It aims to improve health services and promote healthy practices at home and in the community through female community health volunteers.
- CB-IMNCI has been implemented in 77 districts across Nepal and has contributed to reduced rates of pneumonia, diarrhea, and improved care-seeking behaviors.
The document summarizes India's National AIDS Control Programme (NACP) which aims to prevent the spread of HIV/AIDS in India. It describes the epidemiology of HIV/AIDS in India, noting stable national prevalence but rising trends in some states. It outlines the early response through NACP I and II, including establishing surveillance, promoting condoms, treating STDs, and targeted interventions. NACP III expanded these efforts and added programs for preventing parent-to-child transmission and increasing access to testing, treatment, and care. Future plans include continuing and strengthening current strategies through NACP IV.
The document discusses intersectoral coordination for health, which involves coordinating health initiatives with other sectors that impact health, like education, agriculture, rural development, etc. It outlines key principles like development influencing health and equity. Areas of coordination include nutrition, water supply, sanitation, and maternal/child health. Coordination mechanisms involve forming committees to jointly plan initiatives across sectors. Benefits are achieving goals no single sector can alone and preventing overall welfare losses from uncoordinated policies.
Sector-wide approaches (SWAps) in health were developed in the 1990s in response to fragmented donor projects and prescriptive lending. SWAps aim to support government-led health sector policies and strategies through coordinated funding that supports national health plans. The goals of SWAps include increased government leadership, improved donor coordination, strengthened health sector management, and more coherent sector policy and planning. However, implementing SWAps effectively requires strong government commitment and leadership as well as transparent negotiation between donors and government to account for local context. It may take 5-10 years of sustained implementation before SWAps significantly impact health outcomes.
The document outlines Nepal's multi-sector nutrition plan to reduce undernutrition among women and children. The objectives are to update on the current nutrition situation and share the plan and its implementation arrangements. It provides an overview of the plan which was prepared in close consultation with several key ministries. The plan aims to accelerate reduction of undernutrition through multi-sector interventions focusing on the critical window of opportunity from pregnancy to age two. It establishes leadership and coordination structures and outlines strategic objectives and results across sectors including health, agriculture, education, and local development to holistically address the causes of undernutrition.
The document discusses sector-wide approaches (SWAps) in health sectors, including defining SWAps, their components and evolution in Nepal's health sector. It outlines Nepal's policy context for SWAps, challenges in implementing SWAps, opportunities they provide, and recommendations for strengthening SWAps such as designing awareness and leadership programs.
This document discusses several key concepts related to health policy:
1. It identifies prerequisites for health such as peace, shelter, education, food, income, and environmental sustainability.
2. It outlines five areas for building healthy public policy: building healthy environments, strengthening communities, developing personal skills, reorienting healthcare services, and advocating for these changes.
3. It discusses prevention strategies starting from changing social and environmental risk factors and continuing support for at-risk groups. Prevention strategies are amenable to policy changes.
The document summarizes Nepal's Community Based Integrated Management of Newborn Care (Neonatal care) and Childhood Illness (CB-IMNCI) program. The key points are:
[1] CB-IMNCI aims to reduce neonatal and under-5 mortality by promoting essential newborn care, managing major causes of illness in newborns and children, and improving access to health services.
[2] It integrates newborn care programs with childhood illness management. Major interventions include birth preparedness, essential newborn care, treatment of neonatal sepsis, and management of childhood illnesses like pneumonia and diarrhea.
[3] The goal is to achieve targets for reducing under-5 and
This document provides an overview of sector-wide approaches (SWAps) in Bangladesh, specifically regarding health SWAps. It describes that SWAps aim to provide a more programmatic and coordinated sectoral planning approach compared to discrete projects. For health, Bangladesh has implemented three successive SWAps since 1998 - the Health and Population Sector Programme, the Health, Nutrition and Population Sector Programme, and the current Health, Population and Nutrition Sector Development Programme. The document outlines the goals, operational plans, budgets, and monitoring mechanisms of the current HPNSDP health SWAp.
This document provides an overview of Bangladesh's health system. It discusses the key building blocks of the health system including service delivery, human resources, health financing, and challenges. Some of the main points covered are:
- Bangladesh has a pluralistic health system consisting of public, private, NGO, and informal sectors.
- The main challenges include an overall shortage and skill imbalance of human resources, as well as low motivation and absenteeism in rural areas. Initiatives are underway to address these challenges through new training programs and incentives.
- Government health expenditure is about 1% of GDP and 4.45% of the national budget. Out-of-pocket expenses account for 63% of total health spending.
The nutrition section is responsible for Nepal's national nutrition program. Its goals are to improve nutritional status and contribute to socioeconomic development. Major issues include stunting, wasting, anemia, and vitamin deficiencies. Programs promote breastfeeding, supplementation, food fortification, and management of malnutrition. Significant progress has been made in reducing stunting, anemia, and iodine and vitamin A deficiencies. However, challenges remain to meet global nutrition targets by 2025.
This document provides an overview of India's National Population Policy from 2000. It discusses the need for a population policy in India given its large population size. It outlines the objectives of the 2000 policy, which include reducing the total fertility rate to replacement level by 2010 and achieving population stabilization by 2045. The policy aims to address issues like access to healthcare, education, and contraception to influence demographic variables and slow population growth. It lists specific goals for 2010 related to reducing infant/maternal mortality, increasing institutional deliveries, and promoting family planning programs.
Understanding the health budgeting process is important for several reasons:
1) It allows health sector stakeholders to align priorities in strategic plans with allocated funds to maximize resource use and accountability.
2) As budgeting is a political process, understanding it enables stakeholders to engage and influence allocations to match planned health sector needs.
3) The budget determines how and when managers can spend money, affecting financing, purchasing of services, and achievement of objectives like universal health coverage.
ROLE OF PRIVATE SECTORS IN HEALTH SERVICES AND MANAGEMENT.pptxPrasharamBC
The private sector plays a major role in delivering healthcare services in Nepal. Private sectors provide direct health services, medicines, medical products, training, and support activities. Local health programs provide essential services like immunization, family planning and maternal/child health, nutrition, and HIV/AIDS programs through primary health centers, health posts, and other local facilities. The involvement of private sectors in healthcare delivery has increased over time due to policies encouraging private sector participation in health development.
HIV surveillance involves systematically collecting and analyzing HIV/AIDS data to guide prevention and treatment programs. Key aspects of HIV surveillance include monitoring prevalence, incidence, opportunistic infections, and antiretroviral drug resistance. Accurate case definitions and timely reporting are important for effective surveillance. The goals of HIV surveillance are to detect trends in the epidemic, identify at-risk groups, evaluate prevention programs, and inform research and policy.
“Follow the money” in order to better understand the framework for global health governance: this presentation by Dr. Tim Mackey employs IHME-coordinated research while teaching the evolution of global health financing.
HEALTH SECTOR REFORMS- INDIA
Slides contain;
Reforms & Health System
Definition- HSR
Introduction
Financial reforms
Structural re-organization
Communication
Quality Assurance
Convergence
Public Private Partnership
Ways forward for effective HSR
Conclusion and points for Consideration
End
This document discusses key concepts in health policy, including definitions of health policy, the aims of health policies in maintaining and improving population health status, and essential concepts like health status, health services, organization and financing of health systems, and the roles of public health, health commissioning, and ensuring appropriateness of care. It also covers international trends, provider-purchaser models, and major challenges for developing countries, including health reform, decentralization, tools for policymaking, and ensuring equity in health.
This document discusses ways to improve the healthcare system in India. It addresses issues of affordability, accessibility, availability, acceptability, doctor-patient ratios, workforce, public-private partnerships, health insurance, and quality. The document provides 10 points on improving the system, including making healthcare more affordable through reasonable costs and free health camps, increasing accessibility through centrally located healthcare centers and mobile apps, ensuring availability of equipment and 24/7 doctors, and emphasizing acceptability through good doctor-patient communication. It also addresses increasing doctor ratios, growing the healthcare workforce, expanding public-private partnerships, improving health insurance to cover more needs, and enhancing quality through more professionals, better infrastructure and information technology, and improved research.
Committees for Health Planning In IndiaKunal Modak
The document discusses the history of health policy and planning in India. It summarizes key committees and recommendations that shaped India's health system, including the Bhore Committee in 1943 which made comprehensive recommendations to remodel health services, and the Mudaliar Committee in 1959 which evaluated progress and recommended strengthening primary health centers and integrating medical services. It also discusses the establishment of disease control programs in the 1950s-60s and issues around integrating health services identified by the Jungalwalla Committee in 1964.
Health policy aims to achieve specific healthcare goals within a society by defining a vision for the future, outlining priorities and roles, and building consensus. There are many categories of health policies that can cover topics like financing and delivery of healthcare, access to care, quality of care, and health equity. Global health policy addresses health needs throughout the world above the concerns of individual nations. National health policies can respond to calls for strengthening health systems through universal coverage, people-centered care, and emphasizing public health and health in all policies.
National health programs and policies for prevention and control of ncds in n...Pawan Dhami
This document summarizes several national health programs and policies in Nepal related to the prevention and control of non-communicable diseases (NCDs). It outlines policies such as the Integrated NCD Prevention and Control Policy, the Multi-Sectoral Action Plan for NCD Prevention and Control (2014-2020), and the National Policy and Plan for NCD Prevention and Control (2013-2017). It also discusses the Health Education, Information and Communication Program and policies within the Second Long Term Health Plan, Nepal Health Sector Strategy, and other documents. The document analyzes some of the systematic challenges facing NCD prevention in Nepal, such as limited funding for primary prevention and a lack of coordination between sectors.
The document discusses global health policies and initiatives. It outlines health policy aims like maintaining and improving population health status. It discusses key global health strategies like Health for All by 2000, the Millennium Development Goals, and Sustainable Development Goals. It provides details on initiatives like the Global Fund to Fight AIDS, Tuberculosis and Malaria, GAIN (Global Alliance for Improved Nutrition), and progress made in combating diseases like HIV/AIDS, tuberculosis, and malaria.
The document provides an overview of risk-based internal audit (RBIA) in banks, with a focus on its application at the bank branch level. It discusses the key aspects of RBIA including understanding the approach and methodology, identifying vulnerable control areas, and assessing various types of risks like business, credit, operational, and compliance risks. The document outlines the scope of RBIA and provides illustrative examples of risk scoring methodologies. It also examines specific risk factors for credit functions and non-credit functions that auditors should consider. Key regulatory compliance aspects for auditors related to the Banking Regulation Act are highlighted as well.
National Bank of Pakistan is the largest commercial bank in Pakistan with over 1,254 branches. It provides various commercial banking and financial services to individuals, corporations, and the government. NBP's business portfolio includes corporate investment banking, retail banking, agricultural financing, and treasury services. The bank faces some challenges like low internal controls, outdated organizational culture, and uneven work distribution. However, it maintains a strong position due to its large size, network across Pakistan, and role as an agent of the central bank.
The document outlines Nepal's multi-sector nutrition plan to reduce undernutrition among women and children. The objectives are to update on the current nutrition situation and share the plan and its implementation arrangements. It provides an overview of the plan which was prepared in close consultation with several key ministries. The plan aims to accelerate reduction of undernutrition through multi-sector interventions focusing on the critical window of opportunity from pregnancy to age two. It establishes leadership and coordination structures and outlines strategic objectives and results across sectors including health, agriculture, education, and local development to holistically address the causes of undernutrition.
The document discusses sector-wide approaches (SWAps) in health sectors, including defining SWAps, their components and evolution in Nepal's health sector. It outlines Nepal's policy context for SWAps, challenges in implementing SWAps, opportunities they provide, and recommendations for strengthening SWAps such as designing awareness and leadership programs.
This document discusses several key concepts related to health policy:
1. It identifies prerequisites for health such as peace, shelter, education, food, income, and environmental sustainability.
2. It outlines five areas for building healthy public policy: building healthy environments, strengthening communities, developing personal skills, reorienting healthcare services, and advocating for these changes.
3. It discusses prevention strategies starting from changing social and environmental risk factors and continuing support for at-risk groups. Prevention strategies are amenable to policy changes.
The document summarizes Nepal's Community Based Integrated Management of Newborn Care (Neonatal care) and Childhood Illness (CB-IMNCI) program. The key points are:
[1] CB-IMNCI aims to reduce neonatal and under-5 mortality by promoting essential newborn care, managing major causes of illness in newborns and children, and improving access to health services.
[2] It integrates newborn care programs with childhood illness management. Major interventions include birth preparedness, essential newborn care, treatment of neonatal sepsis, and management of childhood illnesses like pneumonia and diarrhea.
[3] The goal is to achieve targets for reducing under-5 and
This document provides an overview of sector-wide approaches (SWAps) in Bangladesh, specifically regarding health SWAps. It describes that SWAps aim to provide a more programmatic and coordinated sectoral planning approach compared to discrete projects. For health, Bangladesh has implemented three successive SWAps since 1998 - the Health and Population Sector Programme, the Health, Nutrition and Population Sector Programme, and the current Health, Population and Nutrition Sector Development Programme. The document outlines the goals, operational plans, budgets, and monitoring mechanisms of the current HPNSDP health SWAp.
This document provides an overview of Bangladesh's health system. It discusses the key building blocks of the health system including service delivery, human resources, health financing, and challenges. Some of the main points covered are:
- Bangladesh has a pluralistic health system consisting of public, private, NGO, and informal sectors.
- The main challenges include an overall shortage and skill imbalance of human resources, as well as low motivation and absenteeism in rural areas. Initiatives are underway to address these challenges through new training programs and incentives.
- Government health expenditure is about 1% of GDP and 4.45% of the national budget. Out-of-pocket expenses account for 63% of total health spending.
The nutrition section is responsible for Nepal's national nutrition program. Its goals are to improve nutritional status and contribute to socioeconomic development. Major issues include stunting, wasting, anemia, and vitamin deficiencies. Programs promote breastfeeding, supplementation, food fortification, and management of malnutrition. Significant progress has been made in reducing stunting, anemia, and iodine and vitamin A deficiencies. However, challenges remain to meet global nutrition targets by 2025.
This document provides an overview of India's National Population Policy from 2000. It discusses the need for a population policy in India given its large population size. It outlines the objectives of the 2000 policy, which include reducing the total fertility rate to replacement level by 2010 and achieving population stabilization by 2045. The policy aims to address issues like access to healthcare, education, and contraception to influence demographic variables and slow population growth. It lists specific goals for 2010 related to reducing infant/maternal mortality, increasing institutional deliveries, and promoting family planning programs.
Understanding the health budgeting process is important for several reasons:
1) It allows health sector stakeholders to align priorities in strategic plans with allocated funds to maximize resource use and accountability.
2) As budgeting is a political process, understanding it enables stakeholders to engage and influence allocations to match planned health sector needs.
3) The budget determines how and when managers can spend money, affecting financing, purchasing of services, and achievement of objectives like universal health coverage.
ROLE OF PRIVATE SECTORS IN HEALTH SERVICES AND MANAGEMENT.pptxPrasharamBC
The private sector plays a major role in delivering healthcare services in Nepal. Private sectors provide direct health services, medicines, medical products, training, and support activities. Local health programs provide essential services like immunization, family planning and maternal/child health, nutrition, and HIV/AIDS programs through primary health centers, health posts, and other local facilities. The involvement of private sectors in healthcare delivery has increased over time due to policies encouraging private sector participation in health development.
HIV surveillance involves systematically collecting and analyzing HIV/AIDS data to guide prevention and treatment programs. Key aspects of HIV surveillance include monitoring prevalence, incidence, opportunistic infections, and antiretroviral drug resistance. Accurate case definitions and timely reporting are important for effective surveillance. The goals of HIV surveillance are to detect trends in the epidemic, identify at-risk groups, evaluate prevention programs, and inform research and policy.
“Follow the money” in order to better understand the framework for global health governance: this presentation by Dr. Tim Mackey employs IHME-coordinated research while teaching the evolution of global health financing.
HEALTH SECTOR REFORMS- INDIA
Slides contain;
Reforms & Health System
Definition- HSR
Introduction
Financial reforms
Structural re-organization
Communication
Quality Assurance
Convergence
Public Private Partnership
Ways forward for effective HSR
Conclusion and points for Consideration
End
This document discusses key concepts in health policy, including definitions of health policy, the aims of health policies in maintaining and improving population health status, and essential concepts like health status, health services, organization and financing of health systems, and the roles of public health, health commissioning, and ensuring appropriateness of care. It also covers international trends, provider-purchaser models, and major challenges for developing countries, including health reform, decentralization, tools for policymaking, and ensuring equity in health.
This document discusses ways to improve the healthcare system in India. It addresses issues of affordability, accessibility, availability, acceptability, doctor-patient ratios, workforce, public-private partnerships, health insurance, and quality. The document provides 10 points on improving the system, including making healthcare more affordable through reasonable costs and free health camps, increasing accessibility through centrally located healthcare centers and mobile apps, ensuring availability of equipment and 24/7 doctors, and emphasizing acceptability through good doctor-patient communication. It also addresses increasing doctor ratios, growing the healthcare workforce, expanding public-private partnerships, improving health insurance to cover more needs, and enhancing quality through more professionals, better infrastructure and information technology, and improved research.
Committees for Health Planning In IndiaKunal Modak
The document discusses the history of health policy and planning in India. It summarizes key committees and recommendations that shaped India's health system, including the Bhore Committee in 1943 which made comprehensive recommendations to remodel health services, and the Mudaliar Committee in 1959 which evaluated progress and recommended strengthening primary health centers and integrating medical services. It also discusses the establishment of disease control programs in the 1950s-60s and issues around integrating health services identified by the Jungalwalla Committee in 1964.
Health policy aims to achieve specific healthcare goals within a society by defining a vision for the future, outlining priorities and roles, and building consensus. There are many categories of health policies that can cover topics like financing and delivery of healthcare, access to care, quality of care, and health equity. Global health policy addresses health needs throughout the world above the concerns of individual nations. National health policies can respond to calls for strengthening health systems through universal coverage, people-centered care, and emphasizing public health and health in all policies.
National health programs and policies for prevention and control of ncds in n...Pawan Dhami
This document summarizes several national health programs and policies in Nepal related to the prevention and control of non-communicable diseases (NCDs). It outlines policies such as the Integrated NCD Prevention and Control Policy, the Multi-Sectoral Action Plan for NCD Prevention and Control (2014-2020), and the National Policy and Plan for NCD Prevention and Control (2013-2017). It also discusses the Health Education, Information and Communication Program and policies within the Second Long Term Health Plan, Nepal Health Sector Strategy, and other documents. The document analyzes some of the systematic challenges facing NCD prevention in Nepal, such as limited funding for primary prevention and a lack of coordination between sectors.
The document discusses global health policies and initiatives. It outlines health policy aims like maintaining and improving population health status. It discusses key global health strategies like Health for All by 2000, the Millennium Development Goals, and Sustainable Development Goals. It provides details on initiatives like the Global Fund to Fight AIDS, Tuberculosis and Malaria, GAIN (Global Alliance for Improved Nutrition), and progress made in combating diseases like HIV/AIDS, tuberculosis, and malaria.
The document provides an overview of risk-based internal audit (RBIA) in banks, with a focus on its application at the bank branch level. It discusses the key aspects of RBIA including understanding the approach and methodology, identifying vulnerable control areas, and assessing various types of risks like business, credit, operational, and compliance risks. The document outlines the scope of RBIA and provides illustrative examples of risk scoring methodologies. It also examines specific risk factors for credit functions and non-credit functions that auditors should consider. Key regulatory compliance aspects for auditors related to the Banking Regulation Act are highlighted as well.
National Bank of Pakistan is the largest commercial bank in Pakistan with over 1,254 branches. It provides various commercial banking and financial services to individuals, corporations, and the government. NBP's business portfolio includes corporate investment banking, retail banking, agricultural financing, and treasury services. The bank faces some challenges like low internal controls, outdated organizational culture, and uneven work distribution. However, it maintains a strong position due to its large size, network across Pakistan, and role as an agent of the central bank.
This document provides an overview of Cadmach Machinery Company Private Limited, including its products, clients, and financial analysis. It discusses Cadmach's product lines, key customers in India and internationally, and accounting fundamentals. The document then analyzes Cadmach's financial performance and position over multiple years through ratio analysis and an examination of working capital management. Overall, it finds that Cadmach's profit and return on invested capital have increased in recent years.
Financial management is the constant process of tracking progress towards financial objectives and safeguarding the financial assets of an organization. Financial management is important to grantees and project sponsors administering federal programs for several reasons: it helps organizations budget for activities; it promotes sound and efficient operation of organizations and their programs; it serves the need for accountability to funding agencies and beneficiaries of the program(s); and it is required by law. This workshop will provide practical recommendations on managing program budgets by illustrating examples of best practices and financial tools needed to manage grants and contracts effectively.
The document discusses the causes of disequilibrium in a country's balance of payments (BOP). Disequilibrium can occur when payments exceed receipts, creating a deficit, or when receipts exceed payments, creating a surplus. Common causes of deficit include population growth increasing import demand, development programs requiring imports, demonstration effects increasing consumption, natural disasters affecting trade, business cycles impacting exports, and inflation raising import prices. Poor marketing and capital flight can also contribute to BOP deficits.
Daniel J. Duffy is a CPA with extensive experience as a senior-level accounting executive and controller, specializing in areas like auditing, financial planning, accounting, budgeting, and expense control. He has overseen accounting functions for companies with revenues up to $63 million and has streamlined processes to reduce costs and improve financial reporting. Duffy holds an MBA and BS in Accounting and has experience in industries including staffing, affordable housing development, homebuilding, real estate management, and HVAC services.
Daniel J. Duffy is a CPA with extensive experience as a senior-level accounting executive and controller, specializing in areas like auditing, financial planning, accounting, budgeting, and expense control. He has overseen accounting functions for companies with revenues up to $63 million and has streamlined processes to reduce costs and improve financial reporting. Duffy holds an MBA and BS in Accounting and has experience in roles such as Director of Accounting, Chief Financial Officer, and Controller.
The document defines different types of budgets used for budgetary control, including functional budgets that cover specific responsibilities, master budgets that summarize other budgets, and fixed, flexible, basic and current budgets based on their conditions and capacities. It also provides examples of sales, production, purchase, labour and cash budgets, and explains their purposes and how they are prepared. The objectives and importance of budgetary control for planning and performance evaluation are also outlined.
The document summarizes the value-at-stake estimates and priorities for the partnership between Prudential and SCB across 5 Asian markets. Specifically for Hong Kong:
- It remains the most significant market, forecast to contribute 52% of total premiums by 2006, though with slower growth of 11% annually
- Growth will come from expanding mobile channels and new life and pension products
- Penetration of Prudential products is forecast to increase from 15% to 22% of SCB's customer base in Hong Kong by 2006
This document provides a summary of Riddhi H. Shah's VIVA presentation. It includes the following sections:
1. Introduction including Riddhi's name, course, and admission number.
2. Several presentation topics are listed including financial frameworks, deductions, commodity markets, tools for financial decision making, and personal budgeting.
3. Ratios are discussed as an important tool for financial analysis and decision making. Various types of ratios and their objectives are outlined.
This document provides an overview of Riddhi H. Shah's VIVA presentation. It includes the following sections:
1. Introduction and welcome message
2. Sections on financial framework for business decisions, basic deductions to be claimed, commodity markets opportunities, tools for financial decision making, and personal budgeting.
3. Each section defines key terms and concepts. For example, the commodity markets section defines markets, commodities, commodity classification, and participants in commodity markets.
4. Graphics and bullet points are used to highlight important information such as accounting concepts, tax deductions, ratio objectives, and the importance of budgeting.
The document provides an annual report for Transaction Capital Limited for the 2012 financial year. It includes the following key information:
- Total income and gross loans & advances increased significantly by 21% and 34% respectively. Normalized headline earnings grew 31% while ROE declined due to equity raised.
- The strategic focus is on competitive positioning of each business unit and creating additional value through collaboration within the group.
- A review of each division shows generally strong growth across asset backed lending, unsecured lending, and credit services. Payment services also grew while maintaining a large ATM network.
- Financially, the group has strong capital adequacy levels and growth in net asset value per share despite slowing returns as equity was
Richard Kirkham has over 20 years of experience in operations, business analysis, and risk management across various roles in the banking and financial services sectors. He has extensive expertise in assurance testing, remediation, reconciliations, and implementing processes to support regulatory compliance and manage risk. Currently he works as a Business Analyst and Subject Matter Expert at UBS, where he writes documentation for business requirements and process changes.
Hussam Eldin Mustafa Al Askallany is seeking a position that allows him to utilize his over 20 years of experience in accounting, finance, auditing and financial management. He currently works as the Treasury Officer at ARABSAT where he is responsible for treasury functions like investment planning, risk management and ensuring regulatory compliance. Previously he has held roles like Financial Manager, Accounting Manager and Chief Accountant. He has expertise in areas like financial reporting, budgeting, auditing, taxation and system implementation. He aims to contribute to organizational success through his skills in leadership, analysis, communication and teamwork.
Raghavendra P.S. is a Service Delivery Manager at Cognizant with over 10 years of experience in investment banking operations. He currently leads a team of 35 people producing daily P&L reports and ensuring controls and SLAs are met. Previously he worked at Deutsche Bank managing various teams and projects related to risk and P&L, settlements, and controls. He holds an MBA in finance and is seeking a challenging role in investment banking operations.
This document discusses regulatory environments, foreign currencies, and accounting principles including GAAP and PRC GAAP. It notes that both GAAP and PRC GAAP use principle-based standards and the historical cost of property, but that PRC GAAP does not recognize some items that do not meet the definition of assets, liabilities, or equity. Financial statements from China may contain errors and have lower transparency than Western investors expect due to cultural and infrastructure differences. Related party transactions are also often inadequately disclosed.
Il nuovo processo di consolidamento dei dati finanziari in Giunti PsychometricsGémino Di Giuliano
The new consolidated financial information panel (Finance Systems) will ensure Giunti Psychometrics is compliant with financial reporting processes, allowing prompt budget and business plan monitoring and faster strategic decision making. The Finance Systems provide faster performance measurement, financial analysis for early warnings, centralized financial management, a common financial framework, and a more efficient data collection process. Data will be collected and consolidated from contributors in subsidiaries and adjusted by pilots at headquarters to prepare consolidated financial statements, sales reports, and economic/financial metrics on a monthly, quarterly, and annual basis for management analysis and decision making.
- Pinku Moni Das has over 7 years of experience in investment banking operations, currently working as an Operations Analyst at Deutsche Bank handling FX claims and settlements.
- Previous experience includes roles in FX investigations, reconciliation for cash and audit confirmations.
- Skilled in capital market, money market, FX forwards and options operations using applications like SSR, FXPCA, SWIFT, and experienced in reconciliation, investigations and report preparation.
Using treasury metrics to monitor an organization's treasury performance. Measure success with a TMS through the selection, implementation, and post-implementation processes,
Result based financng for health - Health Results Innovation Trust FundRikuE
The World Bank aims to improve health results in developing countries through a Results-Based Financing approach. A Health Results Innovation Trust Fund will provide grants and technical support to pilot RBF programs in select countries. These pilots will test how incentivizing health providers and consumers to achieve health targets can strengthen health systems and outcomes related to maternal and child health. The Fund will also support rigorous evaluations of the pilots and disseminate lessons learned to inform the design of RBF programs globally.
India has experienced rapid population growth over the last century, with its population increasing 5 times while the global population increased 3 times. Communicable diseases like acute respiratory infections, diarrhea, tuberculosis, and malaria remain major health issues. Mortality from communicable diseases has declined in recent years but non-communicable diseases like heart disease and cancer are becoming larger causes of death. Access to healthcare services like antenatal care is improving but still lags national averages, especially in rural areas.
The document discusses health expenditure and financing in India. It notes that over 80% of health expenditure is private, with nearly 97% coming from out-of-pocket payments. Public expenditure on health is below 1% of GDP. It highlights challenges around human resources, rural-urban disparities, and gaps between health policy and implementation. Economics can help address issues of scarce resources and alternative uses to improve allocative efficiency in the health sector.
- Male 1
- Female 1
Nurse 1
Lab Technician 1
ANM 2
Health Worker (F) 2
Health Assistant (M) 1
Total 11 14
SIHFW: an ISO 9001: 2008 certified Institution 37
Urban Health Services
- Urban Health Centers
- Dispensaries
- Maternity Homes
- Special Clinics
- Mobile Units
- School Health
- Environmental Sanitation
- Health Education
- Slum Health Programs
- Referral Services
SIHFW: an ISO 9001: 2008 certified Institution 38
This document discusses immunization and provides information on key terms, schedules, coverage rates, and barriers. It defines immunization as stimulating the immune system through antigens to induce immunity. The national immunization schedule in India is outlined which recommends vaccines for pregnant women, infants, and children at specific ages and doses. Coverage rates from 1985 to 2008 show improvements. Barriers to immunization mentioned include physical barriers like waiting time as well as socio-cultural factors. Herd immunity is described as resistance to disease spread when few members are susceptible.
The document discusses the history and development of health care infrastructure and human resources in India, with a focus on Rajasthan. It summarizes key milestones and policies related to public health in India since 1946. It provides data on the growth in primary health centers, community health centers, and other facilities in Rajasthan over time. It also presents statistics on health human resources in Rajasthan compared to India, noting shortages of doctors, dentists, and other personnel. The document concludes with information on medical and nursing education facilities in Rajasthan.
This document discusses epidemic preparedness and outbreak investigation. It defines epidemics and outbreaks, and explains why outbreaks occur and the importance of being prepared. Outbreak management involves anticipating, preventing, preparing for, detecting, responding to, and controlling disease outbreaks. Investigating outbreaks is important for implementing control measures, increasing knowledge of disease agents, providing training, and addressing public concerns. Epidemiological approaches to outbreak investigation include experimental and observational methods. Key steps in an outbreak investigation are establishing the existence of an outbreak, verifying diagnoses, defining and identifying cases, performing descriptive epidemiology, developing and evaluating hypotheses, and implementing control measures.
The document discusses quality assurance in healthcare, including defining quality, measuring it through indicators, improving quality through approaches like total quality management and continual improvement, and ensuring quality through principles like transparency, evidence-based practice, and accountability. It also addresses important dimensions of quality like safety, effectiveness, efficiency, accessibility, and patient-centeredness.
The document discusses various measures used to quantify disease occurrence and mortality rates. It defines key terms like prevalence, incidence, rates, ratios and standardized rates. Prevalence is a snapshot of disease at a point in time while incidence describes new cases occurring over time. Crude rates are calculated for the entire population while specific rates are for subpopulations. Standardized rates allow comparison between populations by adjusting for differences in age or other distributions. Methods like direct and indirect standardization are used to derive adjusted rates. Mortality data from vital statistics provides important public health indicators but has issues like accuracy of documentation and changing disease classifications over time.
This document discusses different types of epidemiological studies including descriptive studies, analytical studies, and experimental studies. Descriptive studies are divided into population studies and individual studies. Analytical studies include case-control studies and cohort studies. Key aspects of case-control and cohort study designs such as selection of cases/controls, sources of information, issues in analysis/interpretation, and strengths/weaknesses are described.
The document discusses concepts related to measuring associations between exposures and diseases in epidemiology. It defines different types of associations and measures of association, including relative risk, odds ratio, and attributable risk. It explains that an association between two variables does not necessarily imply causation and discusses several approaches used in epidemiology to help establish whether an observed association may be causal.
1) The document discusses surveillance in public health and describes its key components and purposes. Surveillance involves the systematic collection, analysis, and interpretation of health data to provide information for action.
2) An effective surveillance system is simple, flexible, timely, and produces high-quality data. It addresses an important public health problem and accomplishes its objectives of understanding disease trends, detecting outbreaks, and evaluating control measures.
3) The document outlines how to establish a surveillance system, including selecting priority diseases, defining standard case definitions, and developing regular reporting and data dissemination processes. Both passive and active surveillance methods are described.
This document discusses various methods for measuring disease frequency and occurrence in populations, including rates, ratios, proportions, prevalence, and incidence. It provides examples of how to calculate rates of prevalence and incidence. Prevalence is a measure of existing cases at a point in time, while incidence describes new cases occurring over time. Both are important for epidemiological research, disease surveillance, and health planning.
This document provides an overview of epidemiology and public health planning principles. It defines epidemiology as the study of distribution and determinants of health problems in populations and its application to control such problems. The key objectives of epidemiology are described as understanding disease causation, testing hypotheses, evaluating intervention programs, and informing public health administration. Effective public health planning requires defining goals, objectives, strategies, approaches, and approaches for monitoring and evaluation. Descriptive epidemiology involves observing the basic features of disease distribution by person, place, and time to identify problems and plan services. Developing hypotheses about potential causes involves interrogating usual suspects and looking for clues in patterns of who, where, and when individuals become ill.
The document discusses the dynamics of disease transmission. It identifies the key requirements for transmission which include an agent, a source of the agent, a means of exit from the host, a mode of transmission, a means of entry into a new host, and a susceptible host. It also describes various modes of transmission such as direct contact, airborne, vector-borne, indirect transmission through vehicles like water, food, blood, and organs. The document then discusses herd immunity and the conditions required for it to be effective in preventing disease spread in a population. It concludes by outlining various basic and targeted strategies that can be used to control diseases by blocking transmission through various means.
Screening involves applying a medical test to asymptomatic individuals to identify those at high risk of a disease. It aims to reduce disease burden through early detection and treatment before symptoms appear. For a disease to be suitable for screening, it must be life-threatening, treatable at an early stage, and have a high prevalence of pre-clinical cases. An ideal screening test is low-cost, easy to administer, valid, reliable, and reproducible. Screening programs must also be feasible and effective to justify their implementation.
The document discusses inter-sectoral convergence in healthcare. It explains that convergence is a process that facilitates different groups to work together for more efficient service delivery. Convergence can save time, build rapport, increase efficiency and reduce workload. It also discusses the need for convergence to ensure unity of purpose and promote teamwork. Some benefits of convergence include being more participative, economizing efforts, improving quality and avoiding duplication. The document outlines various types of convergence and constraints to inter-sectoral coordination. It provides examples of convergence between health and other sectors like women and child development, water and sanitation, and education.
The Integrated Child Development Services (ICDS) scheme was initiated in 1975 to improve nutritional and health status of children under 6 years, pregnant and lactating mothers. It provides supplementary nutrition, immunization, health checkups, referral services, and non-formal preschool education. The scheme is implemented through Anganwadi centers by Anganwadi workers with support from helpers, ASHA workers, and the health department. Over the years it has expanded its coverage and enhanced services but continues to face issues like irregular food supply and lack of community participation.
The document discusses the Integrated Management of Neonatal and Childhood Illnesses (IMNCI) program in India. IMNCI aims to reduce infant and child mortality by improving child health, survival, and addressing malnutrition. It provides integrated care for newborns, infants, and children under 5 through training health workers, strengthening health systems, and improving family and community practices. Key components include training, improving access to essential medicines and referral systems, and promoting healthy behaviors through community engagement.
The Integrated Disease Surveillance Project (IDSP) is a decentralized, state-based project that aims to establish a disease surveillance system for timely public health action. It integrates disease surveillance at state and district levels, improves laboratory support, and provides training. The IDSP oversees surveillance of diseases like malaria, diarrhea, tuberculosis, measles, and more. It has a strong organizational structure from the national to district levels to monitor diseases and respond to outbreaks. The IDSP reporting system utilizes forms to report suspect, probable and confirmed disease cases weekly from health centers to the state and national levels.
The document discusses district health planning for program implementation plans (PIPs) in India. It provides guidance on conducting a situational analysis, setting objectives, defining strategies and activities, and establishing an institutional framework for convergent planning and action across different levels from village to district. The planning process involves assessing health needs, infrastructure, programs and community participation to identify priority problems and develop targeted, feasible and measurable plans.
Unlocking Productivity: Leveraging the Potential of Copilot in Microsoft 365, a presentation by Christoforos Vlachos, Senior Solutions Manager – Modern Workplace, Uni Systems
Securing your Kubernetes cluster_ a step-by-step guide to success !KatiaHIMEUR1
Today, after several years of existence, an extremely active community and an ultra-dynamic ecosystem, Kubernetes has established itself as the de facto standard in container orchestration. Thanks to a wide range of managed services, it has never been so easy to set up a ready-to-use Kubernetes cluster.
However, this ease of use means that the subject of security in Kubernetes is often left for later, or even neglected. This exposes companies to significant risks.
In this talk, I'll show you step-by-step how to secure your Kubernetes cluster for greater peace of mind and reliability.
Unlock the Future of Search with MongoDB Atlas_ Vector Search Unleashed.pdfMalak Abu Hammad
Discover how MongoDB Atlas and vector search technology can revolutionize your application's search capabilities. This comprehensive presentation covers:
* What is Vector Search?
* Importance and benefits of vector search
* Practical use cases across various industries
* Step-by-step implementation guide
* Live demos with code snippets
* Enhancing LLM capabilities with vector search
* Best practices and optimization strategies
Perfect for developers, AI enthusiasts, and tech leaders. Learn how to leverage MongoDB Atlas to deliver highly relevant, context-aware search results, transforming your data retrieval process. Stay ahead in tech innovation and maximize the potential of your applications.
#MongoDB #VectorSearch #AI #SemanticSearch #TechInnovation #DataScience #LLM #MachineLearning #SearchTechnology
Climate Impact of Software Testing at Nordic Testing DaysKari Kakkonen
My slides at Nordic Testing Days 6.6.2024
Climate impact / sustainability of software testing discussed on the talk. ICT and testing must carry their part of global responsibility to help with the climat warming. We can minimize the carbon footprint but we can also have a carbon handprint, a positive impact on the climate. Quality characteristics can be added with sustainability, and then measured continuously. Test environments can be used less, and in smaller scale and on demand. Test techniques can be used in optimizing or minimizing number of tests. Test automation can be used to speed up testing.
In his public lecture, Christian Timmerer provides insights into the fascinating history of video streaming, starting from its humble beginnings before YouTube to the groundbreaking technologies that now dominate platforms like Netflix and ORF ON. Timmerer also presents provocative contributions of his own that have significantly influenced the industry. He concludes by looking at future challenges and invites the audience to join in a discussion.
Removing Uninteresting Bytes in Software FuzzingAftab Hussain
Imagine a world where software fuzzing, the process of mutating bytes in test seeds to uncover hidden and erroneous program behaviors, becomes faster and more effective. A lot depends on the initial seeds, which can significantly dictate the trajectory of a fuzzing campaign, particularly in terms of how long it takes to uncover interesting behaviour in your code. We introduce DIAR, a technique designed to speedup fuzzing campaigns by pinpointing and eliminating those uninteresting bytes in the seeds. Picture this: instead of wasting valuable resources on meaningless mutations in large, bloated seeds, DIAR removes the unnecessary bytes, streamlining the entire process.
In this work, we equipped AFL, a popular fuzzer, with DIAR and examined two critical Linux libraries -- Libxml's xmllint, a tool for parsing xml documents, and Binutil's readelf, an essential debugging and security analysis command-line tool used to display detailed information about ELF (Executable and Linkable Format). Our preliminary results show that AFL+DIAR does not only discover new paths more quickly but also achieves higher coverage overall. This work thus showcases how starting with lean and optimized seeds can lead to faster, more comprehensive fuzzing campaigns -- and DIAR helps you find such seeds.
- These are slides of the talk given at IEEE International Conference on Software Testing Verification and Validation Workshop, ICSTW 2022.
Sudheer Mechineni, Head of Application Frameworks, Standard Chartered Bank
Discover how Standard Chartered Bank harnessed the power of Neo4j to transform complex data access challenges into a dynamic, scalable graph database solution. This keynote will cover their journey from initial adoption to deploying a fully automated, enterprise-grade causal cluster, highlighting key strategies for modelling organisational changes and ensuring robust disaster recovery. Learn how these innovations have not only enhanced Standard Chartered Bank’s data infrastructure but also positioned them as pioneers in the banking sector’s adoption of graph technology.
How to Get CNIC Information System with Paksim Ga.pptxdanishmna97
Pakdata Cf is a groundbreaking system designed to streamline and facilitate access to CNIC information. This innovative platform leverages advanced technology to provide users with efficient and secure access to their CNIC details.
Alt. GDG Cloud Southlake #33: Boule & Rebala: Effective AppSec in SDLC using ...James Anderson
Effective Application Security in Software Delivery lifecycle using Deployment Firewall and DBOM
The modern software delivery process (or the CI/CD process) includes many tools, distributed teams, open-source code, and cloud platforms. Constant focus on speed to release software to market, along with the traditional slow and manual security checks has caused gaps in continuous security as an important piece in the software supply chain. Today organizations feel more susceptible to external and internal cyber threats due to the vast attack surface in their applications supply chain and the lack of end-to-end governance and risk management.
The software team must secure its software delivery process to avoid vulnerability and security breaches. This needs to be achieved with existing tool chains and without extensive rework of the delivery processes. This talk will present strategies and techniques for providing visibility into the true risk of the existing vulnerabilities, preventing the introduction of security issues in the software, resolving vulnerabilities in production environments quickly, and capturing the deployment bill of materials (DBOM).
Speakers:
Bob Boule
Robert Boule is a technology enthusiast with PASSION for technology and making things work along with a knack for helping others understand how things work. He comes with around 20 years of solution engineering experience in application security, software continuous delivery, and SaaS platforms. He is known for his dynamic presentations in CI/CD and application security integrated in software delivery lifecycle.
Gopinath Rebala
Gopinath Rebala is the CTO of OpsMx, where he has overall responsibility for the machine learning and data processing architectures for Secure Software Delivery. Gopi also has a strong connection with our customers, leading design and architecture for strategic implementations. Gopi is a frequent speaker and well-known leader in continuous delivery and integrating security into software delivery.
Observability Concepts EVERY Developer Should Know -- DeveloperWeek Europe.pdfPaige Cruz
Monitoring and observability aren’t traditionally found in software curriculums and many of us cobble this knowledge together from whatever vendor or ecosystem we were first introduced to and whatever is a part of your current company’s observability stack.
While the dev and ops silo continues to crumble….many organizations still relegate monitoring & observability as the purview of ops, infra and SRE teams. This is a mistake - achieving a highly observable system requires collaboration up and down the stack.
I, a former op, would like to extend an invitation to all application developers to join the observability party will share these foundational concepts to build on:
In the rapidly evolving landscape of technologies, XML continues to play a vital role in structuring, storing, and transporting data across diverse systems. The recent advancements in artificial intelligence (AI) present new methodologies for enhancing XML development workflows, introducing efficiency, automation, and intelligent capabilities. This presentation will outline the scope and perspective of utilizing AI in XML development. The potential benefits and the possible pitfalls will be highlighted, providing a balanced view of the subject.
We will explore the capabilities of AI in understanding XML markup languages and autonomously creating structured XML content. Additionally, we will examine the capacity of AI to enrich plain text with appropriate XML markup. Practical examples and methodological guidelines will be provided to elucidate how AI can be effectively prompted to interpret and generate accurate XML markup.
Further emphasis will be placed on the role of AI in developing XSLT, or schemas such as XSD and Schematron. We will address the techniques and strategies adopted to create prompts for generating code, explaining code, or refactoring the code, and the results achieved.
The discussion will extend to how AI can be used to transform XML content. In particular, the focus will be on the use of AI XPath extension functions in XSLT, Schematron, Schematron Quick Fixes, or for XML content refactoring.
The presentation aims to deliver a comprehensive overview of AI usage in XML development, providing attendees with the necessary knowledge to make informed decisions. Whether you’re at the early stages of adopting AI or considering integrating it in advanced XML development, this presentation will cover all levels of expertise.
By highlighting the potential advantages and challenges of integrating AI with XML development tools and languages, the presentation seeks to inspire thoughtful conversation around the future of XML development. We’ll not only delve into the technical aspects of AI-powered XML development but also discuss practical implications and possible future directions.
Full-RAG: A modern architecture for hyper-personalizationZilliz
Mike Del Balso, CEO & Co-Founder at Tecton, presents "Full RAG," a novel approach to AI recommendation systems, aiming to push beyond the limitations of traditional models through a deep integration of contextual insights and real-time data, leveraging the Retrieval-Augmented Generation architecture. This talk will outline Full RAG's potential to significantly enhance personalization, address engineering challenges such as data management and model training, and introduce data enrichment with reranking as a key solution. Attendees will gain crucial insights into the importance of hyperpersonalization in AI, the capabilities of Full RAG for advanced personalization, and strategies for managing complex data integrations for deploying cutting-edge AI solutions.
zkStudyClub - Reef: Fast Succinct Non-Interactive Zero-Knowledge Regex ProofsAlex Pruden
This paper presents Reef, a system for generating publicly verifiable succinct non-interactive zero-knowledge proofs that a committed document matches or does not match a regular expression. We describe applications such as proving the strength of passwords, the provenance of email despite redactions, the validity of oblivious DNS queries, and the existence of mutations in DNA. Reef supports the Perl Compatible Regular Expression syntax, including wildcards, alternation, ranges, capture groups, Kleene star, negations, and lookarounds. Reef introduces a new type of automata, Skipping Alternating Finite Automata (SAFA), that skips irrelevant parts of a document when producing proofs without undermining soundness, and instantiates SAFA with a lookup argument. Our experimental evaluation confirms that Reef can generate proofs for documents with 32M characters; the proofs are small and cheap to verify (under a second).
Paper: https://eprint.iacr.org/2023/1886
2. Financial Management NRHM
Rajasthan
• Coordination,
• Establishment of new procedures of
accounting
• Ensuring that institutions function in
accordance with Financial Management
Group (FMG) guidelines
SIHFW: an ISO 9001: 2008 certified Institution 2
3. Accounting?
Process of recording the financial transaction
of a business in a systematic manner and
preparing summarized financial statement.
SIHFW: an ISO 9001: 2008 certified Institution 3
4. Accounting process
• Identification of Transaction
• Recording the Transaction
• Classifying the transaction
• Summarizing
• Analyzing and Interpretation
• Presentation or reporting
SIHFW: an ISO 9001: 2008 certified Institution 4
5. Fundamentals of Accounting
Ø Personal Accounts
• Debit-Receiver
• Credit-Giver
Ø Real Accounts
• Debit- What comes in
• Credit-What goes out
Ø Nominal Account
• Debit-All Expenses and Losses
• Credit-All Income and Gains
SIHFW: an ISO 9001: 2008 certified Institution 5
6. Accounting tools
Ø Ledger:
• Summarized statement of all the transaction relating
to Persons, Assets, Income & expenditure
Ø Cash Book:
• All the transaction in cash or cheque; Receipt of
Debit Side and Payment on Credit side
Ø Types of Cash Book
• Simple Cash book
• Cash book with discount
• Cash book with Discount and Bank
• Bank Cash Book
• Petty Cash Book
SIHFW: an ISO 9001: 2008 certified Institution 6
7. • Purchase Book /Purchase return Book
• Sales Book/Sales return books
• Bills receivable
• Bills Payable
• Trial Balance
• Statement of total of all ledger accounts.
Prepared at given time. Method checking
arithmetical accuracy
SIHFW: an ISO 9001: 2008 certified Institution 7
8. Genesis of FMG
Ø Weak Financial Management in WB/DFID
funded RCH-I (1997-2004):
• Release and Utilization tracked by each
Program Division separately.
• Disjointed picture of the program (even for
Exp. Monitoring)
• Fin. Mgt. confined to mere collection of UCs
• Multiple interface for States and Development
partners
Ø FMG, 2004, Director (RCH-Fin) only to look
after RCH-II
SIHFW: an ISO 9001: 2008 certified Institution 8
9. FMG under NRHM
Ø FMG expanded to cover NRHM.
Ø Key features are:
• Concept of flexi pool
• Single nodal point for release, accounting,
tracking of utilization and audit reports.
• Single Window interface for all stake-holders
• Holistic picture of the program
SIHFW: an ISO 9001: 2008 certified Institution 9
10. Functions of FMG
• Reforms in the area of financial processes
• Financial Management studies of States
• Fund releases under Mission
• Monitoring of FMR & UCs, etc.
• Audit arrangements
• Analysis of financial data and generation of
FMIS.
• Skill up gradation of PMU staff at State,
District and Block levels.
SIHFW: an ISO 9001: 2008 certified Institution 10
11. Importance of financial management
• Two Way Process: Top-down, Bottom-up
• Flow of funds at each level (Top-down)
• Clear purpose, adequacy, timely and sufficient
guidance to spend
• Centre>States>Districts>Blocks (BMOs)>Other
CHCs/PHCs>SHCs>VHSCs
• Reporting of Expenditure through reports &
returns
• VHSCs>SHCs>PHCs/CHCs>Blocks
(BMOs)>Districts>State>Centre
SIHFW: an ISO 9001: 2008 certified Institution 11
12. Fund flow under NRHM
Ø Fund Flow to States under 2 routes:
Ø Treasury Route: primarily salary component.
• Salaries of the posts of ANMs & LHVs
• Training of ANMs.
• Support to Family Welfare Bureau at State and District
levels.
Ø Society Route:
• For program implementation
• Salaries for the contractual employees hired under the
Mission
SIHFW: an ISO 9001: 2008 certified Institution 12
13. Financial Guidelines under NRHM
Ø Funds available for various interventions
under NRHM
• RCH Phase-II Program
• Additionalities under NRHM
• Routine Immunization
§ Village
§ SC
§ PHC
§ CHC
§ District
SIHFW: an ISO 9001: 2008 certified Institution 13
14. Financial Guidelines under NRHM
• National Disease Control Programs
• Inter-sectoral convergence with drinking water,
sanitation, AYUSH, WCD, PRI
• Issues related to untied funds at SCs, PHCs,
CHCs, FRUs & District Levels
• Problems relating to fund release, disbursement,
SoEs, UCs at Facility Level
• Mechanism for optimal utilization of funds
• Importance of monitoring of Financial Mgt.
• Format for monitoring fund flow
SIHFW: an ISO 9001: 2008 certified Institution 14
15. Financial Accounting & Reporting
at NRHM
Ø State Level
• Cash Balance Certificate
• Treatment of interest earned in the bank
account
• Preparation of cheques
• Cash Book with cash & bank columns
• Petty Cash Book
• Serial Numbering of vouchers
• Ledger
SIHFW: an ISO 9001: 2008 certified Institution 15
16. Financial Accounting & Reporting
at NRHM
• District Program Management
Support Unit-wise ledgers
• Journal
• Register of investments
• Registers for temporary advances:
§ Advance to staff
§ Advances to Contractors / NGOs
§ TA/DA Advance
SIHFW: an ISO 9001: 2008 certified Institution 16
17. Financial Accounting & Reporting at
NRHM
ØStock Register for:
• Machinery & Equipment
• Furniture & other non-consumable articles
• Register for drugs, medicines & consumable
articles
• Dead Stock Register (machinery &
equipments, other non-consumable articles)
• Receipts & Payments Statement
ØAnnual audited accounts to GoI
SIHFW: an ISO 9001: 2008 certified Institution 17
18. Fund Flow & Reporting
MoHFW
State NRHM
District NRHM PWD MNGOs
NRHM Sub District NGOs Fund Flow
Level (Block)
Reporting
CHC/PHC/SC/VHSC
SIHFW: an ISO 9001: 2008 certified Institution 18
19. GOI Funds Parts of the State PIP
•Managed
centrally by FMG A– RCH
•PAO issuing cheques and B– Add. Under NRHM
passing them on to FMG C– Immunization
Fund Flow Fund Flow D– NDCPs
for e-transfer for entire
NRHM
Parts - A, B, C Parts - D
Main Bank State Health D1 D2 ...
•Managed centrally Account Society
by FMG, State For Parts- A,B,C
PM SU
• issuing Cheques on Joint Signatories:
sanctioned issued by •MD/ED
•State A/cs Mngr/ State Finance
Different Prog. Divs.
Manager/State Prog. Manager
•State Prog. Officer
Main Bank
•Managed centrally Distt. Health D1 D2 …
Account
by FMG, Distt. For Parts – A, B, C Society Bank accounts for NDCPs
(For Part-D)
PMSU
•issuing Cheques on sancts.
issued by Different Prog. Joint Signatories:
Divs. •CMO
•DistA/cs Mngr/ Distt. Prog. Mngr
Block CHC/PHC •Programme Officer
SIHFW: an ISO 9001: 2008 certified Institution 19
Fund Flow Reporting back of Expenditure
20. N R H M
A. RCH B. NRHM C. Immu. D.NDCP
FMG/
NRHM-
Finance
Div. Funds
SPMU-SHS
District Health Society FMR
UC
Audit
Report
DPMU
N R H M
RCH NRHM IMMU. TB Malaria Blindness
SIHFW: an ISO 9001: 2008 certified Institution 20
21. FMR Format
RCH NRHM
SRI
Flexi Pool Flexi Pool
14 Main Heads 28 Activities 3 Heads
SIHFW: an ISO 9001: 2008 certified Institution 21
22. Reporting Requirements
1. Financial Monitoring Report (FMR) – Within a month
after the close of quarter
2. Statement of Fund Position (SFP) – Within a month
after the close of quarter to be sent along with FMR
3. Monthly Bank Balance Statement – (within 10th of the
following month)
4. Audit Report: annually by 31st July of the following year
– A consolidated audit report for the integrated Society
(including all programs under NRHM) from 2006-07
onwards.
5. Utilization Certificates:
– Final UCs along with Audit Report
– Provisional UCs along with March, 07 FMR
SIHFW: an ISO 9001: 2008 certified Institution 22
23. Reporting
• Certificate by State (funds transferred to Districts
within 15 days)
• Monthly FMR from DHS to SHS
• Quarterly FMR from SHS to GOI
• Statement of fund positions
• Monthly statement of bank balances
• Annual UCs in form GFR-19A along with audited
statements
• Annual audited accounts to GOI
SIHFW: an ISO 9001: 2008 certified Institution 23
24. Monitoring
Ø DHS–Monthly SoEs/Bills/ Vouchers from Block
PHCs
Ø At State - monthly FMR from Districts
Ø At Centre –Quarterly FMR from States
Ø Finance & Accounts Manual clearly indicates
dates of all monthly, quarterly & annual reports
with responsibility matrix
Ø E-Banking:
• To evaluate the program implementation status
independently
• Shows red-alert districts
• Allows mid-term corrections
SIHFW: an ISO 9001: 2008 certified Institution 24
25. e-transfer of funds
Intended outcome:
Ø Send funds electronically to the lowest possible level.
• 100% of funds going to States/UTs electronically.
• Delay in DDs reaching and loss in transit a thing of
past.
• In the last 3 years not even a single complain.
• In many states funds are transferred to Districts
electronically too.
Trigger:
Ø FMG study showed that it took 1-3 months for the funds to
just reach the society.
Ø Reporting of utilization taking undue time through
multifarious levels.
SIHFW: an ISO 9001: 2008 certified Institution 25
26. Fund flow through e-transfer
GOI
e-Transfer (State Health Society, Rajasthan)
e-Transfer (District Health Societies)
e-Transfer in 200 Blocks DD/Cheque in 37 Blocks
DD Cheque in all CHC/PHC/SHS
SIHFW: an ISO 9001: 2008 certified Institution 26
27. Unification of Financial, Accounting,
Auditing & Banking processes
Intended outcome:
• Synergise the manpower and other related resources
scattered earlier under different societies under NRHM.
• Provide the Mission with unified financial and accounting
processes for fund flow and reporting back of utilization.
• For the first time provided a framework for unification of
NDCPs with other components of NRHM.
Trigger:
• NRHM fund flow scattered and reporting of utilization
disjointed.
• At any given time financial position of NRHM not available at a
single point either at District, State or Centre.
• Financial and accounting manpower artificially segregated
under different NRHM components like RCH, NDCPs, etc.
SIHFW: an ISO 9001: 2008 certified Institution 27
28. Accounting Policies & Reporting
requirements
• Accounting Centers
– SHS
– DHS
– Block CHC/PHC (provided the Block
Accountant has been posted; else DHS
should be the Accounting Centre).
– RKS of PHC/CHC/Rural Hospitals/Sub-
district Hospitals
SIHFW: an ISO 9001: 2008 certified Institution 28
29. Movement of Records
• SHS Level
• DHS Level & Block CHC/PHC level:
• All transactions records to be kept at
concerned institutions itself.
• Records will not be moved from these
institutions
• Furnish SoE/FMRs to next higher
institution
SIHFW: an ISO 9001: 2008 certified Institution 29
30. Treatment of G-I-A
• Funds transferred from GoI but not received shall
be entered on the income side of the income and
expenditure account under the heading "Grants- in-
Aids” and taken in the balance sheet on the assets
side under the heading “Funds in Transit" below
Current Assets (Cash and Bank Balance).
• G-i-A is reflected in the Income & Expenditure
accounts as income to the extent of fund utilization
against it.
• The Grant-in-Aid to the extent of unutilized at the
end of the financial year is shown as liability in the
Balance Sheet.
SIHFW: an ISO 9001: 2008 certified Institution 30
31. Recognition of Expenditure
• Releases to Public Health Institutions: shall not
be treated as expenditure unless they are
reported back as expenditure
• Advance to NGOs: NO
• Advances for Civil Works: treated as advance at
the time of release. On receipt of certificate of
stage of completion and part bill from PWD or
Contractor, it is booked as expense to the extent
it is certified by the PWD as per the terms of the
agreement.
SIHFW: an ISO 9001: 2008 certified Institution 31
32. Releases to VHSCs:
• Untied Fund to VHSCs @ of Rs 10,000/ per
annum shall be deemed to be treated as
expenditure provided the Untied Funds have
been credited in the Bank Account of VHSC.
Commodity Grants:
• Not reflected in the financial statements of the
Society. However, they
• Should be appearing in the Notes on Accounts
and Disclosure of the Audit Report.
SIHFW: an ISO 9001: 2008 certified Institution 32
33. • Expenditure Reporting Basis
• From DHS: Based on FMR/SoE. (certification
that expenditure made for the approved items
and vouchers retained at the District level.
• From Block CHC/PHC: Based on FMR/SoE.
However, FMR or SoE must carry a certification
• From PHC, SHC: Based on actual receipt of
vouchers and supporting documents.
• From Rajasthan Medical Relief Societies at
various levels: Based on Monthly and Quarterly
SoEs.
SIHFW: an ISO 9001: 2008 certified Institution 33
34. Reporting from RMRS
• For Monthly/Quarterly FMRs: monthly Statement
of Expenditure (SoE) to the controlling Block
CHC/PHC or DHS.
• For Annual Audit of DHS/SHS:
• SHS and DHS should ensure that Audit of all the
RKS is complete within 2 months of the closure of
financial year
• However, if the Audit can not be completed then,
Audit Report of the DHS be finalized (without
delay) based on monthly SoEs for the last month
(i.e. March) showing monthly and cumulative
expenditure for the financial year.
• Differences can be adjusted during next year audit
correspondingly.
SIHFW: an ISO 9001: 2008 certified Institution 34
35. • Treatment of Fixed Assets
• Assets that are to be capitalized: to B/S while
sending Utilization Certificates (UCs), the
expenditure shown in UCs should include the
expenditure as per Income & Expenditure
Account plus the amount of such Capitalized
Assets.
• Assets not to be capitalized: in Income & Exp
Statement.
SIHFW: an ISO 9001: 2008 certified Institution 35
36. Financial Reports from SHS to
Centre
Report Basis and Checks for Date on which to be
sending the Report sent
1. FMR To be prepared from the Quarterly
books of accounts. (within a month of
end of the quarter).
2 SFP Along with FMR & duly Quarterly
reconciled with FMR and Within a month of
books of accounts. end of the quarter.
3 Bank On the basis of bank Monthly.
Balance Statement of the Bank By 10th of the
Report Accounts of DHS & SHS. following month.
This should be tallying the
SFP for the quarter ending
months. SIHFW: an ISO 9001: 2008 certified Institution 36
37. 4 Statement 1. This should include the interest Six Monthly.
of Interest earned on all the bank account of all First Report –
earned by DHS and SHS. By 10th
DHS & SHS. 2. Interest earned at State and District October
level should be shown separately. Second Report
3. The interest earned on different bank – by 10th April.
accounts (for various programmes)
should be shown separately.
5 Audited As per the Audit Format provided. Annually.
Statement By 31st July
of Accounts of the following
and Audit year
reports of
SCOVA
6 Utilisation 1. UCs should be sanction wise. By 31st July
Certificate 2. UCs should be as per Form 19 A. along with the
3. UC should be as per the Audited
expenditures certified in the Audit statements
Report.
SIHFW: an ISO 9001: 2008 certified Institution 37
39. Steps for Synchronization DEMO
• Step 1 : Install (DHS) NRHM Acc. SW
• Step 2 : Configure District for Synchronization
• Step 3 : Install Accounting SW on the Block
/CHC/PHC side in a Separate Folder
• Step 4: Configure Block->CHC/PHC for
Synchronization
• Step 5 : Create Sync Rule on Block-
>CHC/PHC
• Step 6 : Handshake Process from Block-
>CHC/PHC STEP 5 : Activate/Enable Sync
Rule on District SIHFW: an ISO 9001: 2008 certified Institution 39
40. The highlights of Accounting
Software
§ Simple, efficient and cost effective mechanism.
§ Simple installation and set-up.
§ Simultaneous updating of data at District and
Blocks.
§ Single click for updating data.
§ Synchronization using SW network environment.
§ Synchronization over the Internet using a low
bandwidth dial-up connection.
§ Adaptable to an occasionally connected
environment.
SIHFW: an ISO 9001: 2008 certified Institution 40
41. Guidelines for use of SC funds
• SC untied fund - Rs.10, 000
• Joint bank account of the ANM and the Sarpanch
• Decisions approved by the VHSC , administered by the
ANM.
• Untied Funds - used only for the common good, except
for referral and transport in emergency.
• Untied Funds may be used for:
– Minor modifications to sub center-
– Curtains to ensure privacy,
– Repair of taps,
– Installation bulbs,
– Other minor repairs,
– Cleaning up sub center, especially after childbirth.
SIHFW: an ISO 9001: 2008 certified Institution 41
42. Guidelines for use of SC funds
• Transport of samples during epidemics.
• Purchase of consumables
• Purchase of bleaching powder and disinfectants
• Labor and supplies for environmental sanitation
• Payment/reward to ASHA for identified activities
• Not for salaries, vehicle purchase, and recurring
expenditures
SIHFW: an ISO 9001: 2008 certified Institution 42
43. Management of funds at the SC
level
• Expected Funds Inflow: Sub-Centres to
receive funds under the following heads:
• Permanent Advance for performance
related incentive to ASHA
• Annual Maintenance Grant of Rs 10,000/-
• Untied grant of Rs 10,000/- every year.
• JSY
SIHFW: an ISO 9001: 2008 certified Institution 43
44. • Banking System:
– A bank account, signatories - ANM and
Sarpanch
• Records:
– separate register for each of the activities –
receipts and expenditure (ANM)
– Verification (Sarpanch)
SIHFW: an ISO 9001: 2008 certified Institution 44
45. Submission of SoE:
• Quarterly, within 5 days of the end of the
quarter to MO/IC (ANM)
• Reconcilation with bank (ANM).
• SoE on the simple format on plain paper for
Untied Grant, Annual Maintenance Grant,
JSY, separately
SIHFW: an ISO 9001: 2008 certified Institution 45
46. Guidelines for use of funds at PHC
• PHC untied grant Rs. 25,000/- p.a., Annual
Maintenance Grant of Rs.50,000/-.
• A separate register indicating sources of funds
• Bank account of the concerned RMRS
• PHC - Panchayat level Committee/RMRS to
undertake and supervise the work from Annual
Maintenance Grant.
• Expenditure monitored by RMRS.
SIHFW: an ISO 9001: 2008 certified Institution 46
47. Fund Management by BCMO and
MO/IC - CHC/PHC
• JSY
• Untied Grants/annual maintenance grants to Sub-
Centres and VHSC
• Workshops for Block Level Mission team
Constitution & Orientation of all community
leaders on PHC and CHC committees
• Training of community health workers (ASHAs,
AWW)
• ASHA support/mentoring mechanism
SIHFW: an ISO 9001: 2008 certified Institution 47
48. Fund Management by BCMO and
MO/IC - CHC/PHC
• Training of ANM, PHN, Staff Nurses etc
• Support for School Health Programs.
• Improving physical infrastructure
• Ambulances for PHC/CHC
• National Disease control Programs,
• Health melas, RCH Camp,
• Program Management, etc.
SIHFW: an ISO 9001: 2008 certified Institution 48
50. Planning Process
State Program Implementation Plan
34 District Program Implementation Plans
237 Block Program Implementation Plans
41000 Village Health Plans
(physical progress)
SIHFW: an ISO 9001: 2008 certified Institution 50
51. Distribution of PIP Share
State PIP= 1010 Crores
54 %
Of
State PIP
Total District PIPs= 545 Crores
80 %
Of
District PIP
Total Block PIPs= 436 Crores
SIHFW: an ISO 9001: 2008 certified Institution 51
52. NRHM Projected Expenditure in
2009-10 Expenditure
through SHS
Rs. 465
Crores
Expenditure
Expenditure through DHS
through Blocks Rs. 109 Crores
Rs. 436 Crores
SIHFW: an ISO 9001: 2008 certified Institution 52
53. Division Wise Distribution of PIP
160
144
140 136
Allocation (Rs. in Crore)
120 111
100 92
80 73 73
60 56
40
20
0
Kota Bharatpur Bikaner Ajmer Jodhpur Udaipur Jaipur
Division
•Jaipur I & II DHS have a PIP size of Rs. 53 Crore
•Udaipur District has a PIP Size of Rs. 42 Crore
•Nagaur District has a PIP Size of Rs. 33 Crore
SIHFW: an ISO 9001: 2008 certified Institution 53
54. District wise PIPs Rs. In Lacs
6000
5000
4000
3000
2000
1000
0
SIHFW: an ISO 9001: 2008 certified Institution 54
55. Resource Envelope for District PIans
Rs. In Lacs
1218
15501
37814
RCH-II
Additionalities
R. Immunisation
SIHFW: an ISO 9001: 2008 certified Institution 55
56. Expenditure through District PIPs
Addition R.I.
alities 2%
33%
RCH II
65%
SIHFW: an ISO 9001: 2008 certified Institution 56
57. NRHM – Rajasthan State Health
Society
Roles & Responsibilities
• Consolidation of District PIPs and
finalization of State PIP;
• Timely release and transfer of funds to
DHS;
• Collection & compilation of SOEs, UCs,
prepare reports & returns for monthly
meetings and reporting to State
Government & GoI;
• Ensure timely completion of statutory audit
SIHFW: an ISO 9001: 2008 certified Institution 57
58. NRHM Rajasthan– DHS
Roles & Responsibilities
• Finalization of District PIPs
• Release of funds to district functionaries and
blocks
• Accounting for all programs, sending Financial
Monitoring Reports, UCs and Audit reports to
the State FMG.
• Timely completion of audit
• Liaison with the Block Program Office (BPO)
and Block Accountant - expenditure reports
and UCs on a fortnight / monthly basis
SIHFW: an ISO 9001: 2008 certified Institution 58
59. NRHM Rajasthan – Sub District Level
(Block Level)
Primary Roles & Responsibilities
• Preparation of Block PIPs
• Consolidation of SoE from:
• CHC
• PHC
• SC
• VHSC
• Submission of consolidated SoE to District
Office.
SIHFW: an ISO 9001: 2008 certified Institution 59
60. Total Accounts Under NRHM
12889 Bank Accounts 1. All Bank Accounts operational.
2 Bank A/c 2. E-transfer is functional at all
SHS, Rajasthan
districts and out of 237 Block
34 Bank A/c A/c 200 are covered through
DHS
E-transfer
237 Bank A/c
Block 3. We are negotiating talks with
365 Bank A/c our Bankers to facilitate
CHC E-transfer/ RTGS at Block &
1509 Bank A/c CHC level.
PHC
10742 Bank A/c
SHC
SIHFW: an ISO 9001: 2008 certified Institution 60
61. Thank You
For more details log on to
www. sihfwrajasthan.com
or
contact : Director-SIHFW
on
sihfwraj@yahoo.co.in