Budget and Expenditure monitoring System

• By considering the past experience and forecasting the future requirements the financial provision is calculated is called budget. The planning process is based on Bottom to top approach and health action plans from bottom level, DHSs, UHSs and regional levels have to be submitted a compiled action plan and Budget sheet to State Planning Team, and State Planning Team is preparing State Budget for NHM. 
• After Approval from State Health Mission the Final PIP is submitting to GOI Planning Team. After the Approval of PIP from GOI, State distribute the budget to its subordinate agencies. 
• The budget of NHM is divided in Five Main Pool as follows.
  1) Reproductive Maternal and New-born Child Health Plus Adulation Health (RMNCH+A)
  2) Health System Strengthening (HSS) 
  3) National Urban Health Mission
  4) National Dieses Control Programme 
  5) National Communicable Dieses Control Programme
• Based on the approved budget Finance management group is releasing the limit to the concern Health Societies (As per SNA). The authorities of health societies are utilizing the fund as per distributed PIP. The Finance Officers of the concerned societies are preparing financial management report (FMR) on monthly basis and submit the same to FMG. At FMG Compiled FMR is prepared and Submitted to Central NHM Team. 
• The FMR is reviewed on Monthly, Quarterly, Yearly Basis at various level against program approved activities. The FMR shows the expenditure against the approved budget.

Image

Figure -1 Budget and Expenditure monitoring System