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To,
The Deputy Director/Assistant Director (Fin)lIn-charge-DCBO
RO/SROsIESIC HospitalslESIC Medical College
Madam/Sir,
As you are aware that DCBO has started functioning in some of Regional and Sub
Regional Offices and accounting of Income & Expenditure of these DCBOs is to be done
through ROs/SROs in their monthly accounts. However, it has been observed that
accounting of DCBOs is not being done as per set accounting procedures." To ensure
appropriate accounting, the following procedure needs to be followed by all Accounting
Units: -
B. Local Purchase
If the Medicines and other inventories are purchased by DCBO locally, the
accounting will be done as under: -
a) If inventories are received and payments are made to the suppliers in
the same month in which inventories received, then concerned
inventories will be booked and "Cash with Bank" will be reduced in
payment side.
b) If medicines and other inventories are received from suppliers and
entries are also made in stock register based on bills/delivery challan
but payment could not be made in the same month, in this case,
DCBO will create liability under the head "Suppliers Bills Payable"
(Account code 2030801010006) in the Receipt side of the monthly
progress report and inventories will be booked in concerned
b) bills, payments will be booked in the head "Suppliers Bills Payable"
(Account code 2030801010006) in Payment side. Details of such
inventories such as Name ofthe firm, date, amount and other relevant
details must be maintained separately.
Enclosure:- As above.
-: FINANCE & ACCOUNTS DIVISION/
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EMPLOYEES' STATE INSURANCE CORPORATION
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PANCHDEEP BHAWAN, C.I.G. MARG, NEW DELHI-2
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Phone -011-23234336, VOIP-IOO1l129, email-fal-hq@esic.in.dir-fin@esic.nic.in
To,
The Director (Fin)/ Joint Director (Fin)/
Dy Director (Fin)/ Asstt. Director (fin)
ESIHospitals/ Director (Medical), Delhi .•.
Sir,
3. Issue of Inventory during the month: - At the end of every Month, head wise
issue detail will be provided by main store in-charge to Finance & Accounts
Department. The value of issue will be booked as expenditure in Payment Side
and Inventory will be reduced in Payment Side.
4. Closing Balance (Payment Side):- Closing Balance of Inventory For the Month
in Payment side will be Opening Balance + Receipt during the month - Issue
during the month. Every month Closing Balance in Progressive Balance column
will be same as For the month.
Store In-charge will provide monthly Store Information latest by 10th of Next
month so that monthly accounts could be submitted to Hqrs in time.
This is issued with approval of Director (Finance).
Yoursf~.
@~ S' ,"I \ ~\L?'
(Hemant Kumar Pandey)
Dy Director (Finance), Hqrs
I
Cc: 1. All Medical Suptd./ Director(Medical) Delhi, Noida
) __ 2. PSto Medical Commissioner, Hqrs.
) -61 of]
E:\C Drive\ACCOUNTS·I\DDF\Annual Accounts\ANNUAl ACCOUNTS 2013-14\Annual Accounts 2013-14Ietters.docx
/.
To
following the system of accrual accounting since financial year 2012-13 and inventory accounting
extremely important to prepare true and fair monthly and annual accounts of ESIC. The instructions
regarding inventory accounting has already circulated vide letter no.F-12/12/1/2013-14INCs-1 dated
19.06.2013 available on ESIC website at serial nO.327/2013. Comprehensive trainings on store
accounting and procedure were also conducted for store in-charges at the time of introduction of inventory
accounting in ESIC.
However it is observed that despite clear instructions regarding inventory accounting the stores
department of ESIC Hospital and Directorate (Medical) of ESIC are not following the same meticulously
resulting in abnormal delay in submission of monthly accounts and may result wrong booking of
expenditure/inventory which is a financial irregularity and extremely objectionable. In this connection, the
1. The stores department accounts for receipt and issue of inventory and must submit a statement of
inventory in following format to accounts department by 7tl1 of the following month to which
2. Surgical Items -
Disposables etc
Surgical items - Special
items \ implants etc.
Total surgical items
3. X-Ray films and chemicals
5. linen
6. Liveries
7. Cutleries etc.
2. Often the stores department receives inventories from various suppliers and enters that in the
stock register but passing of bills is not done in the same month. In all such cases, the stores
department along with the inventory statement must submit a list (inventory head wise) of all such
bills (in the format given below) for creation of liability under accounting code Suppliers bill
payables (accounts code -203080100000006) to head of Finance & Accounts with a copy to
Drawing & Disbursing Officer (000) . On receipt of the statement, the DDO will deduct the liability
amount from the respective budget head as liability towards medicine expenditure has been
created. On the other hand, Finance & Accounts Branch will increase inventory in monthly
accounts and simultaneously book liability against such inventory. At the time of payment of these
bills, the 000 will pass the bill against the liability already created under the head Suppliers bill
payables (accounts code -203080100000006) and Finance & Accounts branch will also exercise
utmost care in payment and accounting thereof.
Details of liabilities to be created for inventory addition for the month of '
Sr. No. Name of the firm Bill \ Challan no. and date Amount
3. Along with the monthly statement of inventory, the stores department must enclose the statement
of all additions (inventory head wise) made to the inventory during the month in the format given
below.
Statement of additions made to the inventory for the month of ,
Sr. No. Name of the firm Bill \ Chanan no. and date Amount
4. The stores department while conveying sanction of bills / drawing of bills must affix a red stamp on
it which should be 'TO BE PROCESSED UNDER LIABILITY'.
•
-. 5. Similarly the Cash Branch (Drawing and Disbursing Officer) must apply due diligence which .
drawing bill for liabilities created in past and must not deduct the amount of bill from the budget
while drawing the bill against liability as this will result in double deduction from budget. While
drawing the bills for liabilities, the cash branch must affix a red stamp on the face of the bill which
should be 'TO BE PROCESSED UNDER LIABILITY'.
6. Inventory issued by the Central stores at D(M)D to various hospitals situated in Delhi\NCR must
not be booked into the expenditure of D(M)D and the same should be transferred to various
hospitals by way of suspense slip. The stores department at the time of submission of monthly
inventory statement must attach a statement of issue of inventory to various hospitals by name.
7. Hospitals receiving inventory from the Central Stores at D(M)D must res~ond to the suspensJ slip
by 5th of succeeding month for inventory received during preceding month and take the value of
inventory issued to them into their inventory.
8. Submission of inventory statement in time is crucial and the due date must be complied
meticulously by the stores department to avoid financial irregularities. Issuance of inventory
statement by the Central Stores at D (M) D is particularly important as it involves preparation of
accounts of other hospitals situated in Delhi\NCR also. For all other hospitals this is important for
preparation of their monthly accounts as well as maintenance of financial discipline.
In view of above, it is requested to strictly adhere the instructions contained herein above
to avoid financial irregularities and timely preparation of ESIC monthly! annual accounts.
This issue with the approval of Director (Finance)
~eIY'
Copy to: -
(i) All JD (F)\DD (F)\ AD (F) for information and necessary action.
(ii) Website content Manager for uploading on website.