Documentation for NHM auditing

Documentation for NHM auditing

An audit is a systematic examination of financial transactions regularly to ensure accuracy, authenticity, and compliance with procedures and guidelines. NHM is subjected to Comptroller and Audit General (CAG) audit as well as audit by Charted Accountants, down to district and block levels. All districts have a system of periodic concurrent audits and annual audits.

Documents for Audit:

The District/City Health Society and its programme units, along with CHCs/ PHCs and other Programme implementing agencies, provide the following documents for auditing:

• Books of Accounts

• Prescribed Registers

• Files regarding purchases of all types of goods/ items

• Files of Construction works

• Previous audit and action taken reports

• Attendance and documents for the payroll of hired staff

• Any other document requested by the auditor in support/ reference of the above

Good documentation processes:

 All the documents provided for the audit should be:

1. Attributable: The document must be capable of determining the origin and history of the performed activity.

2. Legible: The document must be meaningful, i.e. readable and relatable.

3. Contemporaneous:  Data should be recorded as and when the activity is completed (including time and date stamps for electronic records).

4. Original: Data must be available in original form, whether it is in paper or any other form.

5. Accurate: The document should be consistent, factual, and recorded as it is.

Preparations for Audit:

• Keep the guidelines for each line item issued by the state authority or the DHS approval/meeting minutes for auditing.

• Keep the books of account updated and signed by the concerned authority.

• Ensure that all invoices, vouchers, payrolls, and bills are numbered, certified and signed by the concerned authority.

• Ensure that all the authorisations/approvals for purchase and administrative approvals for construction are in place.

• Make a note of clarifications wherever required.

Resource

National Health Mission (NHM), Manual for District-level Functionaries. 

Assessment