Quarterly Statement of Expenditure [SoE]

Quarterly SoE under financial management refers to the quarterly Statement of Expenditure (SoE) that is required to be submitted by the State Health Societies (SHSs) and District Health Societies (DHSs) under the National Health Mission (NHM) to report their expenditure and fund utilization.

The Quarterly SoE is one of the key financial reports under NHM that provides information on the expenditure incurred by the SHSs and DHSs under various budget heads and components of NHM. The Quarterly SoE also helps in monitoring the financial performance and fund flow of the programme at various levels.

The Quarterly SoE has a prescribed format that contains the following sections:

• Summary of expenditure and fund utilization
• Details of expenditure and fund utilization under NRHM-RCH Flexible Pool
• Details of expenditure and fund utilization under NUHM Flexible Pool
• Details of expenditure and fund utilization under Communicable Diseases Pool
• Details of expenditure and fund utilization under Non-Communicable Diseases Pool
• Details of expenditure and fund utilization under Infrastructure Maintenance
• Details of expenditure and fund utilization under Other Health Systems Strengthening

The Quarterly SoE is required to be submitted by the SHSs and DHSs within 15 days of the end of each quarter to their respective supervisory units. The SHSs are also required to upload the Quarterly SoE on the NHM portal for online consolidation and analysis.

Resource:

1. Training Manual for Financial Monitoring and Reporting under NHM