Financial Management Manual - NPIU

TECHNICAL EDUCATION QUALITY IMPROVEMENT PROGRAMME [TEQIP] DEPARTMENT OF HIGHER EDUCATION MINISTRY OF HUMAN RESOURCE DEVELOPMENT NEW DELHI December, 2009 (The contents of this document are subject to change.) I N D E X SECTIONS PARTICULARS PAGE SECTION 1 Glossary to the key words used in the manual 1 SECTION 2 Introduction 3-5

SECTION 3 Overview of Financial Management System 7-11 SECTION 4 Staffing And Training 13 SECTION 5 Budgeting and Flow of Funds 15-27 SECTION 6 Financial Accounting 29-37 SECTION 7 Financial Reporting 39-42 SECTION 8 Disbursement Procedures 43-46 SECTION 9 Internal Controls and Internal Audit 47-48 SECTION 10 Statutory Audit 49-50 SECTION 11 Disclosure of Information 51 I N D E X ANNEXS PARTICULARS PAGE Annex – I Memorandum of Understanding between MHRD and States 53-58 Annex – II Memorandum of Understanding between MHRD and CFIs 59-62 Annex – III Memorandum of Understanding between State and 63-66 Government Funded / Government Aided Institutions under Sub – Component 1.1 & 1.2 / Private unaided Institution under Sub Component 1.2 Annex - IV Memorandum of Understanding between State and Private 67-70 unaided Institution under Sub – Component 1.1 Annex – V Terms of Reference for Consultant (Finance) at NPIU 71 Annex – VI Terms of Reference for Head of the Finance Wing of SPFU 73 Annex – VII Terms of Reference for Head of the Finance Wing of the 75 Project at Institution (State level or CFI) Annex – VIII Terms of Reference for Senior Consultant (Fiduciary Capacity 77-78 Building) at NPIU Annex – IX Annual Budget Plan 79-80 Annex – X Chart of Accounts 81-84 Annex – XI Mapping of Expenditure 85-90 Annex – XII Register of Contracts for Consultancy Services 91 Annex – XIII Formats of Financial Monitoring Reports (FMRs) 93-102 Annex – XIV Guidelines for the preparation of Financial Monitoring 103-104 Reports (FMRs) Annex – XV Financial Management Indicators for CFIs/Project Institutions 105-106 Annex – XVI Financial Management Indicators for SPFUs 107-109 Annex – XVII Consolidated Report on Annual Statutory Audit 111-113 Annex – XVIII Trial Balance 115 Annex – XIX Bank Reconciliation Statement 117 Annex – XX Receipt and Payment Account 119 Annex – XXI Income and Expenditure Account 121 Annex – XXII Balance Sheet 123 Annex – XXIII Terms of Reference for Internal Auditor 125-131 Annex – XXIV Terms of Reference for Audit of Financial Statements 133-147 Annex – XXV Selection Criteria for Audit of Financial Statements 149-152 Annex – XXVI Specific Instructions for Statutory Audit of Financial 153-154 Statements ABBREVIATIONS CSS : Centra lly Sponsored Scheme CFI : Centra lly Funded Institutions CAA&A : Contro ller of Aid, Accounts and Audit CAG : Comp troller & Auditor General CA : Charte red Accountant DEA : Department of...

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