Integrated Disease
Surveillance Project
Finance Component
National Centre for Disease Control
22, Sham Nath Marg, Delhi 110054
FMR & Audit Report 2009-10

FMR for the quarter ended March, 2011
received from all States.

The Audit Report for the financial year 2009-10
have been received from all Thirty five States
and Union Territories.

All the Audit Reports shared with the World
Bank and certain observations were made by
the bank.

CSU is following up reply of Audit Observations
of the World Bank from the concerned States.
2
FMR & AUDIT 2010-11

FMR for the quarter ended June, 2011
received from Gujarat, Karnataka, Tripura,
Assam,
Arunachal
Pradesh,
Punjab
Chandigarh and Goa.

Incomplete Audit Report 2010-11 received
from Manipur.

States requested to submit signed FMR and
Complete Audit report.

The Audit report should comprises of the
followings;
3
Following Expenditures should be mentioned in
every Financial Monitoring Report

1.Manpower Cost: as per IDSP Norms
Salary of Contractual Staffs.
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2.Training Cost- As per Norms, training load should be
realistic

3.Referral Laboratory Cost: (Rs 5,00,000/annum)
a) Purchase of kits, reagents, consumables and
other lab materials
b) Minor Expenses of equipment repairs,
c) Office Expenses
d) Part time Staff Cost
Contd.

4. Operational Cost: (Rs15,000/month/unit)
a) Outbreak Investigation :
(i) Out break Reporting
(ii) Collection of Sample
(iii) Transportation of Samples
b) Analysis and use of Data:
(i) Printing of Reporting Forms, State
Weekly Alert Bulletin, Annual Report, etc.
(ii) Broad Band Expenses
(iii) Meeting Expenses
c) State Priority Labs( Rs 2,00,000/annum)
d) Others:
(i) Minor expenses of office equipment repairs.
(ii) Any other expenses related to IDSP activity.
THANK YOU
Audit Observations raised by World
Bank for the year 2009-10.
STATE
WEST
BENGAL
AUDIT OBSERVATIONS 2009-10 RAISED BY THE WORLD BANK
a) The Auditor has opinioned that the books maintained at Hoogly and Malda districts
do not provide a true and fair view. Thus the expenditure of Rs. 459393 incurred at
these districts is not eligible for Bank financing
b) Fixed assets register not maintained and assets not marked.
c) Physical verification of cash balance not conducted.
a) Koriya District: Purchases amounting to Rs. 199950 are done under lab equipments
head against the directions in the note sheet.
b) Rajnandgaon district: Supporting documents for bills of Rs. 12975 not available.
CHATTIS
SGAR
H
c) Fixed assets registers not maintained and no evidence of physical verifications
produced.
d) Stock register not maintained.
e) Procedure for advance not followed.
f) Physical verification of cash balance not conducted.
g) Action taken report of last audit not produced.
a) Karnal district: Rs. 168400 incurred of repair of building in April 2009 on estimation
basis. No UC received.
b) karnal District: Rs. 238139 retained as training expenses since October 2007 which
has neither been utilized nor refunded by the department.
HARYANA
c) Hissar and Faridabad District: No books of accounts maintained; No bank statement
and vouchers produced at the time of audit.
d) Rewari District: Only cash book produced for Audit.
e) Procurement procedures of the SHS as verified by the auditors were not found in
agreement with the procurement manual by grant issuing authorities.
DELHI
a) The District wise expenditure details do not provide the activity/head for which the
expenditure has been incurred.
b) Procurement procedures not followed appropriately.
a) The auditors has highlighted serious deficiencies in the accounting system at the
State Health Society
BIHAR
b) Fixed assets registers not maintained at State/ District/ PHC offices.
c) Internal audit report for March end not produced to the auditors, after repeated
requests.
Himachal
Pradesh
TDS is not deducted as per Norms.
Epidemiologists
Microbiologists
Entomologists
Consultants Finance
Consultants Training
Rs 25,000-40,000/-pm
Rs 25,000-40,000/-pm for medical
microbiologists & Rs 15,00025,000pm for non medical
microbiologist
Rs 15,000-25,000/-pm
Rs 14,000/-pm
Rs 28,000/-pm
Data Managers
Rs 14,000/-pm for state DM & Rs 13500/pm for district DM
Data Entry Operators
Rs 8,500/-pm
Contents of Audit Report
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Auditor’s Report.
Audited Receipt & Payment Account.
Consolidated Receipt & Payment Account.
Audited Income & Expenditure of State
Surveillance Unit and District Surveillance Units.
Consolidated Income & Expenditure Account.
Balance Sheets of State Surveillance Unit and
District Surveillance Units.
Consolidated Balance Sheet.
Schedule of Fixed Assets.
Schedule of Advance Register.
Reconciliation Statement between FMR and
Income and Expenditure Account.
Management Letter.
80
Training of Hospital 28,100/- per
batches
Doctors
unit
(30 per
batch)
6 batches
Training of Hospital 19,100/- per
(30 per
Doctors of MCHs
unit
batch)
110
Training of Hospital 23,600/- per
batches
Pharmasist / Nurses
unit
(30 per
batch)
Training of Data
Managers & DEO
39,800/-
2 batches
22.48
1.15
25.96
0.80