National Project Implementation Plan - NVBDCP
National Project Implementation Plan - NVBDCP
National Project Implementation Plan - NVBDCP
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separate financial management cell in the <strong>NVBDCP</strong> Directorate at the centre,<br />
the financial management arrangements for <strong>NVBDCP</strong> at the state, districts and<br />
sub district levels are proposed to be integrated with NRHM. This will include<br />
funds flow, administrative and financial delegations/ rules, accounting &<br />
internal control, finance staffing, financial reporting and audit assurance<br />
mechanisms.<br />
The MOHFW has constituted a committee under the Chief Controller of<br />
Accounts (CCA) of MOHFW to guide the development of a common financial<br />
management manual by Financial Management Group (FMG) applicable for all<br />
programs funded by MOHFW, while retaining the needs, especially financial<br />
reporting requirements, of individual programs. As a first step the MOHFW has<br />
already issued (a) Guidelines on budgets, annual plans and funds flow and<br />
banking arrangements; and (b) Financial guidelines and framework for<br />
delegation of administrative and financial powers. From the <strong>NVBDCP</strong><br />
perspective, this will essentially mean incorporating the budget formats, chart<br />
of accounts and financial reporting formats of <strong>NVBDCP</strong> in the NRHM finance<br />
manual. In addition, the FMG is developing procedures to enhance the audit<br />
assurance by strengthening the process of selection of auditors. These are<br />
expected to be completed by September 30, 2008. As a part of the integration<br />
of the disease control program with NRHM, finance staff under NRHM at the<br />
state as well as district levels will be responsible for funds flow, accounting and<br />
reporting the expenditure for all disease control programs including <strong>NVBDCP</strong>.<br />
The Books of Accounts at the Directorate, <strong>NVBDCP</strong>, states and districts will be<br />
maintained as per the NRHM financial guidelines. Standard Books of Accounts<br />
will be maintained on a double entry basis in the state and district societies<br />
which would include cash and designated Bankbook, journal, fixed assets<br />
register and advances ledger. Expenses would be recorded on a cash basis and<br />
would follow broadly the project activities.<br />
11.5 Internal Procedures applicable to the decentralized activities<br />
(about 10% of the project cost) to be followed by NVBDC Directorate<br />
and arrangement between MOHFW and the States/ Districts<br />
The Directorate of <strong>NVBDCP</strong> will follow the normal process of releasing funds as<br />
cash grants to states against approved Annual Action <strong>Plan</strong>s (AAPs). The AAP for<br />
each state is approved based on the actual pace of implementation and<br />
incorporates the district plans. The States in turn will transfer funds to districts<br />
for implementation of project specific activities. The annual budget allocated to<br />
each state will be released in two installments during the first and third<br />
quarters of each fiscal year through the electronic transfer of funds. The state<br />
unit will transfer funds for activities to be implemented by the districts. The<br />
funds will be transferred to the designated Bank account in the state as well as<br />
districts, which will be maintained as a sub account for NRHM Bank account, as<br />
per the NRHM guidelines. The districts and states will maintain program specific<br />
books of account including activity wise ledger accounts as specified in the<br />
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