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Core Purpose

Draft rules published by the Ministry of Health and Family Welfare under the National Nursing and Midwifery Commission Act, 2023 prescribing accounting, reporting and annual disclosure obligations for the National Nursing and Midwifery Commission.

Detailed Summary

The Ministry of Health and Family Welfare (Department of Health and Family Welfare), by G.S.R. 848(E) dated 17 November 2023, published for public comment a draft of the National Nursing and Midwifery Commission (Annual Statement of Accounts, Submission of Annual Report and Other Reports and Statements) Rules, 2023, made under clauses (l), (m) and (n) of sub-section (2) of Section 51 of the National Nursing and Midwifery Commission Act, 2023 (26 of 2023); objections and suggestions were invited within thirty days, to be addressed to Shri Rakesh Kumar, Deputy Director, Nursing Division, Ministry of Health and Family Welfare, Room No. 504, A Wing, Nirman Bhawan, New Delhi, or by email to [email protected] and [email protected]. The draft rules require the National Nursing and Midwifery Commission to maintain accounts and prepare annual financial statements (balance sheet, income and expenditure account, receipt and payment account) as at 31 March each year in accordance with instructions of the Comptroller and Auditor-General of India, to be approved by the Commission, signed by the Chairperson and one Member, forwarded to the CAG within three months for audit, and subsequently submitted to the Central Government for laying before Parliament; expenditure must follow the General Financial Rules, 2017. The Commission must also submit, by 30 June each year, reports on nursing/midwifery education quality and standards, institutional and professional regulation, healthcare human-resource assessment, functioning of Autonomous Boards and State Commissions, compliance and appeals, professional ethics, and recognition of foreign nursing qualifications, and must submit a separate annual report by 30 September, both in PDF electronic form plus two hard copies by speed post to the Joint Secretary in charge of the Commission's affairs in the Ministry. Prescribed formats for the financial statements (Form A) and annual report (Form B) are annexed as a Schedule.

Full Text

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Z.16015/08/2023 -N] MINISTRY OF HEALTH AND FAMILY WELFARE (Department of Health and Family Welfare) NOTIFICATION New Delhi, the 17th November, 2023 G.S.R. 84 8(E).—The following draft of rules which the Central Government, proposes to make, in exercise of powers conferred by section 51(1) of the National Nursing and Midwifery Commission Act, 2023 (26 of 2023) is hereby published for the information of persons likely to be affected thereby and notice is hereby gi ven that the said draft rules will be taken into consideration after the expiry of a period of thirty days from the date on which copies of the Official Gazette in which this notification is published are made available to the public; Objections and sugges tions, if any, may be addressed to the Shri Rakesh Kumar, Deputy Director, Nursing Division, Ministry of Health and Family Welfare, Room No.504, A Wing, Nirman Bhawan, New Delhi, or may be sent through e -mail at [email protected] and nursing [email protected] . The objections or suggestions which may be received from any person with respect to said draft rules, before the expiry of the period so specified above, will be considered by the Central Government. Draft ru les In exercise of the powers conferred by clause ( l), (m) and (n) of sub section (2) of section 51 of the National Nursing and Midwifery Commission Act 2023 (26 of 2023), the Central Government hereby makes the following rules, Namely: - 1. Short title and commencement .–– (1) These rules may be called the National Nursing and Midwifery Commission (Annual Statement of Accounts, Submission of Annual Report and Other Reports and Statements) Rules, 2023. (2) They shall come into force from the date of their publication in the Official Gazette. 2. Definitions .––(1) In these rules, unless the context otherwise requires, –– (a) ―Act‖ means the National Nursing and Midwifery Commission Act, 2023; (b) ―Commission‖ means the National Nursing and Midwifery Commissio n constituted under section 3 of the Act; (c) ―State Commission‖ means the State Nursing and Midwifery Commission constituted under Section 23 of the Act; (d) ―section‖ means a section of the Act. (2) Words and expressions used in these rules and not defin ed herein but defined in the Act, shall have the respective meanings assigned to them in the Act. 3. Financial statements .–– The Commission shall maintain its accounts and prepare annual financial statements in accordance with the instructions and accounti ng principles as are issued by the Comptroller and Auditor -General of India from time to time in this regard. 4. Incurring of expenditure by Commission .–– Every officer of the Commission incurring or authorising expenditure from the National Nursing and M idwifery Commission Fund shall be guided by the standards of financial propriety and the General Financial Rules, 2017. 5. Annual statement of accounts .–– (1) At the end of a period of twelve months ending with the 31st March of every year, the Commission shall prepare the following annual financial statements, along with necessary schedules, notes on accounts and significant accounting policies in accordance with the notes and instructions for compilation of financial statements prescribed by the Central Government in the Ministry of Finance, Controller -General of Accounts, as modified and annexed to these rules in Form A: (i) balance sheet; (ii) income and expenditure account; (iii) receipt and payment account. (2) The annual financial statements refe rred to in sub -rule (1), shall be approved and adopted by the Commission and, for the purposes of authentication, be signed by the Chairperson and one Member of the Commission. (3) The approved annual financial statements of the Commission shall be forwar ded by the Commission to the Comptroller and Auditor -General of India or any other person appointed by him on his behalf within three months after the expiry of the year for the purposes of audit. (4) The annual accounts of the Commission, as certified by the Comptroller and Auditor -General of India or any other person appointed by him in his behalf, together with the audit report thereon after adoption by the Commission shall be forwarded to the Central Government for laying before both the Houses of Parl iament. 6. Manner of submission of other reports and statements to Central Government .— The Commission shall submit the following information annually by the 30th June of every year in a portable document format (PDF) by electronic mode and forward two har d copies of the same by speed post to the Joint Secretary to the Government of India in -charge of the affairs of the National Nursing and Midwifery Commission in the Ministry of Health and Family Welfare, namely: –– (a) policies for maintenance of quality and standards in nursing and midwifery education; (b) policies for regulating nursing institutions, nursing researches and nursing professionals; (c) assessment of requirements in healthcare including human resour ces for health and healthcare in infrastructure and development of road map; (d) guidelines and policies for functioning of the Commission, the Autonomous Boards and the State Commissions; (e) compliance of guidelines by the State Commissions framed for their effective functioning under the provisions of the Act; (f) appeals received against Boards and decisions thereon; (g) compliance of professional ethics in nursing profession; (h) details of work carried out by the Autonomous Boards in respect of functions assigned to them; (i) details of recommendations made by Nursing and Midwifery Advisory Council; (j) details of foreign nursing qualifications for which recognition has been granted. 7. Manner of submitting of annual report .–– (1) The Commissio n shall prepare once in every year an annual report in respect of the matters specified in Form B of the Schedule annexed to the rules. (2) The Commission shall submit annual report to the Central Government by 30th September of every year in a portable d ocument format (PDF) by electronic mode and forward two hard copies of the same by speed post to the Joint Secretary to the Government of India in -charge of the affairs of the National Nursing and Midwifery Commission, the Ministry of Health and Family Wel fare, Government of India. SCHEDULE FORM A [See rule 5(1)] FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 1 CORPUS/CAPITAL FUND CURRENT YEAR PREVIOUS YEAR Net Opening Balan ce Add – Balance of net surplus/income transferred from the Income and Expenditure Account Add – Assets Capitalised during the year created from Earmarked Fund / Grant in aid Add: -Prior period adjustment – with Bombay Suburban Electric Supply(BSES) Less Regn. Fee Less Inspection Fee Add: Prior period adjustment – RMG Advance Less: - Net assets written off during the year Add: - Capital Work in progress Less: - Capital work in progress transferred to Assets A/c Add: - Amount realised on acco unt of sale/dispose of / recovery of the cost of assets items Amount transferred to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 2 RESERVE AND SURPLUS CURRENT YEAR PREVIOUS YEAR 1. Capital Reserve: As per last Account Addition during the year Less: Deductions during the year 2. Revaluation Reserve: As per last Account Addition during the year Less: Deductions during the year 3. Special Reserves: As per last Account Addition during the year Less: Deductions during the year 4. General Reserve: As per last Account Addition during the year Less: Deductions during the year Amount transfer to Balance Sheet FINANC IAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE 3(A) EARMARKED / ENDOWMENT FUNDS CURRENT YEAR PREVIOUS YEAR (a) Opening balance of the funds (i)Building Fund (b) Additions to the Funds: Grants -in-aid/Corpus Contributions Inter est on Investments made on account of funds Add : Accrued interest on fixed deposit Less: Accrued interest opening balance Other additions (specify nature) (a) Security Deposit (b) Earnest Money (c) Misc. Receipts TOTAL (a+b) (c) Utilisation/ Expenditure towards objectives of funds I. Capital Expenditure - Fixed Expenditure (a) Civil Work (b) Architect Services (c) HVAC (d) Interior (e) Electric Installation (f) Water/Sewage (g) Elevator (h) Fire Safety Equipment (i) Conference/Comm unication system (j) Furniture & Fixtures (k) Misc. Assets. Total ii. Revenue Expenditure Other Administrative Expenses (a) Sundries (b) Insurances (c) Travelling Expenses (d) Water & Sewerage (e) Electrical Charges (f) Bank Charges (g) R & M (FFS) Total iii. Refunds/Adjustments EMD Security Deposit TOTAL FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION NET BALANCE AS AT THE YEAR END (a+b+c) EARMARKED / ENDOWMENT FUNDS CURRENT YEAR PREVIOUS YEAR Notes: (1) Disclosures shall be made under relevant heads based on conditions attaching to the grants (2) Plan Funds received from the Central/State Govts. Are to be shown as separate Funds and not to be mixed up with any other Funds FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE 3(B) EARMARKED / ENDOWMENT FUNDS CURRENT YEAR PREVIOUS YEAR (a) Opening balance of the funds (i) Workshop Fund (b) Additions to the Funds: i. Grants -in-aid/Corpus Contributions ii. Interest on Inv estments made on account of funds iii. Accrued interest on fixed deposit iv. Less Accrued interest on FDR opening balance (c) Other additions (specify nature) (d) Deduction TOTAL (a+b+c) -(d) (c) Utilisation/Expenditure towards objectives of fu nds i. Capital Expenditure ii. Revenue Expenditure Salary Travelling Expenses Bank Charges TOTAL NET BALANCE AS AT THE YEAR END (a -b) Grand Total of Schedule 3(A)+3(B) Transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL N URSING AND MIDWIFERY COMMISSION SCHEDULE 4 SECURED LOANS AND BORROWINGS CURRENT YEAR PREVIOUS YEAR 1. Central Government 2. State Government 3. Financial Institutions (a) Term Loans (b) Interest accrued and due 4. Banks: (a) Term Loans - Interest accrued and due (b) Other Loans -Interest accrued and due 5. Other Institutions and Agencies 6. Debentures and Bonds 7. Others TOTAL Transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE 5 UNSECURED LOANS AND BORROWINGS CURRENT YEAR PREVIOUS YEAR 1. Central Government 2. State Government 3. Financial Institutions 4. Banks (a) Term Loans (b) Other Loans 5. Other Institutions and agencies 6. Debentures and Bonds 7. Fixed Deposits 8. Others TOTAL transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 6 DEFERRED CREDIT LIABILITIES: CURRENT YEAR PREVIOUS YEAR (a) Acceptances secured by hypothecation of capital equipment and other assets (b) Others TOTAL transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03...... SCHEDULE 7 CURRE NT LIABILITIES AND PROVISIONS CURRENT YEAR PREVIOUS YEAR A. CURRENT LIABILITIES 1. Acceptances 2. Sundry creditors: (a) Bank Guarantees of Colleges (b) Others (Security Deposit) 3. Advances Received (i) Inspection Fee PG (ii) Inspection Fee UG (iii) Regn. Fee (iv) Addl. Qualification Fee (v) Cert. Of Good Standing Fee (vi) Eligibility Certificate 4. Interest accrued but not due on: (a) Secured Loans/borrowings (b) Unsecured Loans/borrowings 5. Statutory Liabilities: (a) Overdu e (b) Others 6. Other Current Liabilities CGHS Legal Charges Honorarium/Assistance Advertisement Charges Dearness Allowance Tuition Fee NPS Seminar & Workshop Purchase of Furniture & Fixture R&M Communication System Postage Telephone Labour Cess R&M Elevator Re-imbursement of Medical Claims R&M Furniture & Fixture TA to Gen. Body Hospitality Charges Sundry charges Electricity/Water charges TA/DA to Inspectors CME bills Rent Rate & Taxes R&M Building R&M Copier & Printe r Wages TOTAL (A) B. PROVISIONS 1. For Taxation 2. Gratuity 3. Superannuation/Pension 4. Accumulated Leave Encashment 5. Trade Warranties/Claims 6. Others (Specify) Audit Fee 7. Printing & Revised of IMR TOTAL (B) Grand Total (A+B) Transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31.03.... SCHEDULE 8 FIXED ASSETS Amount in Rs. GROSS BLOCK DEPRECIATION DESCRIPTION Cost / Valuation at beginni ng of the year Addition Deduction Cost / Valuation at the year end At the beginning of the year Addition Deduction Total As on 31.03.. (current year) As on 31.03. (previous year) 1 2 3 4 5 6 7 A 7 B 8 9 10 11 A. FIXED ASSETS: 1. Leasehold Land 2(a). Building (Office) (b) Building (Guest House) 3.General/Electr ica l installations 4. Vehicles 5. Furniture & Fixtures 6. Office Equipment 7. Computer/ Peripherals 8. Comm. & Conf. Systems 10. Heating & Cooling Equip 11. Other Fixed Assets 12. Fire Safety Assets 13. Elevator Machinery 14.Tube well & Water Sewage TOTAL(CURR ENT YEAR ) TOTAL (Previous Years) B. Capital Work in Progress Total (A)+(B) Transfer to Balance Sheet Depreciation charged on Col. 3 for Six months or More & full rate & Less than six month @ half rate FINANCIAL STATEMENT NATI ONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.... Schedule 9 INVESTMENTS FROM EARMARKED/ENDOWMENT FUND CURRENT YEAR PREVIOUS YEAR 1. Other Government Securities 2. Other approved Securities 3. Shares 4. Deben tures and Bonds 5. Subsidiaries and Joint Ventures 6. Accrued Interest on FDRs 7. Others (to be specified) TOTAL FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.... Schedule 10 INVESTMENTS - OTHER CURRENT YEAR PREVIOUS YEAR 1. Other Government Securities 2. Other approved Securities 3. Shares 4. Debentures and Bonds 5. Subsidiaries and Joint Ventures 6. Others (to be specified) TOTAL Transfer to Balance Sheet FINANCIA L STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.... Schedule 11 CURRENT ASSETS, LOANS, ADVANCES ETC. CURRENT YEAR PREVIOUS YEAR A. CURRENT ASSESTS: 1. Inventories: a) Stores and Spares b) Loos e Tools c) Stock – in – trade Finished Goods Work -in- Progress Raw Material 2. Sundry Debtors: a) Debts Outstanding for a period exceeding six months b) Others – Inspection Fee UG c) Others – Inspection Fee PG 3. Postage Stamp in hand 31st Marc h 4. Cash balance in hand (including cheques/drafts and imprest) 5. Bank Balances: a) With Scheduled Banks: - On Saving Accounts (Grant in aid) - On Deposit Accounts - On Savings Accounts (Own Resources) b) With Non -Scheduled Banks: - On Curre nt Accounts -On Deposit Accounts -On Savings Accounts 6. Post Office – Savings Accounts TOTAL (A) B. LOANS, ADVANCES AND OTHER ASSETS 1. Loans: a) Loan/Advance to staff Motor Car/Scooter Advance Computer advance Festival Advance Cycl e Advance House Building Advance TA Advance Contingent Advance b) Advance to Other Entities engaged in activities/objectives Similar to that of the Entity Returning Officer RMG Constituency Advertisement Advance Other (Specify) Advance to Contrac tors CME Hosting Institutions 2. Advances and other amounts recoverable in cash or in kind or for value to be received: a) On Capital Account b) Prepayments For Communication System c) Other Ad. to BSES (Adjustment of Tariff Rate) d) Security Deposi ts 3. Income Accrued (Interest): a) On Fixed Deposit (Own Resources) b) On Investments – Others c) On Loans and Advances d) Others (BSES) 4. Prepaid Expenses India International Centre BSES Sundries Charges 5. Claims Receivable Total (B) Grand Total (A+B) Transfer to Balance Sheet FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 12 INCOME FROM SALES/SERVICES CURRENT YEAR PREVIOUS YEAR 1) Income from Sales a) Sale of Publications b) Sale of Form (Tender Form) c) Sale of Old Articles/News Papers etc. 2) Income from Services a) Labor and Processing charges b) Professional Consultancy Services c) Agency Commission and Brokerage d) Maintenance S ervices (Equipment / Property) e) Others (Specify) TOTAL Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 13 GRANTS/SUBSIDIES CURRENT YEAR PREVIOUS YEAR 1A) Grant in aid a) Opening balance b) Received during the year c) Less Capitalized during the year TOTAL (a+b -c) FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 14 FEES / SUBSCRIPTIONS CURRENT YEAR PREVIOUS YEAR 1. Entrance Fees 2. Seminar / Program Fees 3. Consultancy Fees 4. Inspection Fees – Annual & Others 5. Inspection Fee a) Add Inspection Fee received in adv. During previous year (UG) b) Fee receivable for Current Year – UG c) Fee receivable for Current Year – PG d) Less Outstanding inspection fee received in the year TOTAL (1) Various Inspection Fee TOTAL (2) 6) OTHERS (Specify) a) Elective Traini ng b) Migration c) Eligibility Certificate d) Certificate of Good Standing e) Registration Certificate f) Additional Qualification Certificate TOTAL (3) TOTAL (1+2+3) Transfer to Income & Expenditure A/c FINANCIAL STATEMENT NATIONAL NURSI NG AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 15 INCOME FROM INVESTMENTS CURRENT YEAR PREVIOUS YEAR (Income on Investment from Earmarked / Endowment Funds transferred to Funds) 1. Interest a) On Govt. Securities b) Other Bonds / Debentures 2. Dividends: a) On Shares b) On Mutual Fund Securities 3. Rents 4. Others (Specify) TOTAL Transfer to Income & Expenditure FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03……….. SCHEDULE 16 INCOME FROM ROYALTY, PUBLICATION ETC. CURRENT YEAR PREVIOUS YEAR 1) Income from Royalty 2) Income from Publications 3) Others (specify) TOTAL Transfer to Income & Expenditure A/c FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03……….. SCHEDULE 17 INTEREST EARNED CURRENT YEAR PREVIOUS YEAR 1) On Term Deposits: a) With scheduled Banks Interest rec eived during the year Add Accrued interest Add interest (BSES) Less Accrued Interest (Op. Balance) b) With Non -Scheduled Banks c) With Institutions d) Others TOTAL (1) 2) On savings Accounts: a) With Scheduled Banks (GRT) b) With Scheduled Ban ks (Own Resources) c) Post Office Savings Accounts d) Others TOTAL (2) 3) On Loans: a) Employees/Staffs i) Interest on Car/Scooter Advance ii) Interest on HBA iii) Interest on Fan Advance iv) Computer Advance v) Cycle Advance vi) other adva nce TOTAL (3) 4) Accrued Interest on Loans & Advances to Employees i) Car Advance ii) Scooter Advance iii) House Building Advance iv) Computer Advance v) Any other Advances(specify) Total (4) Less: Accrued Interest - Op. Bal. 5) Inte rest on Debtors and Other Receivables (G.P. Fund) Total (5) FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 18 OTHER INCOME CURRENT YEAR PREVIOUS YEAR 1) Profit on sal e / disposal of Assets: a) Owned assets b) Assets acquired out of grants, or received free of cost 2) Export Incentives realized 3) Fees for Miscellaneous Services 4) Miscellaneous Income / Receipts a) Fee for Other Regn. Cert. etc b) Postage c) Quarter Rent d) Fee under RTI Act e) Building Rent f) Receipt from Other Parties g) Sundries Receipt (GRT) h) Provision of Revision of IMR(w/off) TOTAL Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 19 INCREASE(DECREASE) IN STOCK OF FINISHED GOODS & WORK IN PROGRESS CURRENT YEAR PREVIOUS YEAR a) Closing Stock - Finished Goods - Work in Progress b) Less: Opening Stock - Finished Goods - Work in Progress NET INCREASE/(DECREASE) (a -b) Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 20 ESTABLISHME NT EXPENSES CURRENT YEAR PREVIOUS YEAR a) Salaries and Wages b) Allowances and Bonus c) Contribution to Provident Fund d) Contribution to Other Fund (Pension) e) Staff Welfare Expenses f) Expenses on Employees’ Retirement and Terminal Benefits (Encas hment of Leave) TOTAL ( A) g) Others (specify) Outstanding bills payable Add: - Outstanding bills payable Honorarium / Secretarial Assistance Wages LTC DA Medical Claim Tuition Fee Encashment of Leave CGHS NPS h) Provision Gratuity Accumulated Leave Encashment Trade Warranties / Claims Total (B) Total (C) Less: Opening Balance Bills Payable Grand Total (A)+(B) -(C) Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03..... SCHEDULE 21 ADMINISTRATIVE EXPENSES CURRENT YEAR PREVIOUS YEAR Electricity & Water Charges Insurance Repairs and maintenance Rent, Rates & Taxes Vehicles Running and maintenance Printing Stationery Travelling and Conveyance Expenses Expenses on Seminar / Workshop Auditors Remuneration (Fee) Hospitality Expenses Legal / Professional Charges Advertisement RMG Election Telephone Postage E-Governance Project Bank Charges(Own Resources) Sundries charges Membership to Other Bodies Labour Cess R&M Communications TA/DA to Inspectors Purchase of Furniture & Fixture R&M Furniture & Fixture R&M Elevator R&M Building TOTAL Less: Op. Bal. Outstanding bills payable Add: Provision for Audit F ee for the year Add: Opening stock of postage stamps Less: Closing stock of postage stamps Less: Provision for Audit Fee – Opening balance Grand Total Transfer to Income & Expenditure A/c FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03.... SCHEDULE 22 EXPENDITURE ON GRANTS, SUBSIDIES ETC. CURRENT YEAR PREVIOUS YEAR a) Grants given to institution/Organizations b) Subsidies given to institution/Organizations TOTAL Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03.... Schedule 23 INTEREST CURRENT YEAR PREVIOUS YEAR a) On Fixed Loans b) On Other L oans (including Bank Charges) c) Others (specify) TOTAL Transfer to Income & Expenditure A/c. FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03.... SCHEDULE 24 EXPENDITURE F ROM GRANTS CURRENT YEAR PREVIOUS YEAR Grant in Aid a) Continuing Medical Education b) Revision & Printing of IMR c) Purchase of equipments d) Add: Advance Recovered CME Add: Outstanding CME Bills payable Less: Advance Paid for CME Less: Outstandi ng – CME Bills paid for Provisions: Printing & Revision of IMR Less: provision of Revision of IMR TOTAL Transfer to Income & Expenditure A/c. FINANCIAL STAEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SHEDULE FORMING PART OF INCOME & EXPENDI TURE A/C AS AT 31st March….. SCHEDULE 25 ANY OTHERS PAYMENTS -ADVANCES & PRE - PAID EXPENSES CURRENT YEAR PREVIOUS YEAR Car/Scooter Advance Festival Advance House Building Advance Rent Rate & Taxes RMG Election Membership to Other Bodies Commun ication System -Advance Computer Advance Insurance Pre -Paid Cycle Advance Sundries Charges TOTAL FINANCIAL STAEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31st March….. SCHEDULE 26 ANY OTHERS RECIEPT - RECOVERY/ADJUSTMENT OF ADVANCE/PRE -PAID CURRENT YEAR PREVIOUS YEAR House Building Advance -Recovery Computer Advance -Recover y RMG Election Advance -Adjusted Festival Advance -Recovery Cycle Advance -Recovery Car/Scooter Advance -Recovery Advance/Pre -Paid Adjusted(IIC) Sundries Charges Advance/Pre -Paid Adjusted(Insurance) TOTAL FINANCIAL STAEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31st March….. SCHEDULE -27 NOTES ON ACC OUNTS AND SIGNIFICANT ACCOUNTING POLICIES 1. CLASSIFICATION OF EXPENDITURES & REVENUE RECOGNITION 2. FIXED ASSETS AND DEPRECIATION ITEM RATE OF DEPRECIATION Building – (office) 10% Building – (Guest house) 05% Furniture & Fixtures 10% Vehicles 15% Office Equipments 15% Computers 60% Misc. Fixed Assets 15% Generators/Electrical Installations 10% Books 100% Communication & Conference System 15% Heating & Cooling Equipment 10% Fire Safety Equipment 10% Elevators 15% Tube Wells & Water Sewerage System 10% 3. ACCOUNTING TREATMENT IN RESPECT OF FIXED ASSETS ACQUIRED OUT OF GRANT -IN- AID/EARNMARKED FUNDS 4. INVESTEMT 5. CORPUS/CAPITAL FUND 6. RETIREMENT BENEFITS/STAFF PENSION FUND 7. GENERAL PROVIDENT FUND 8. CONTIGENT LIABILITY 9. CHANGE OF ACCOUNTING POLICIES AND MATERIAL EFFECT (PROPOSED STATEMENT) 10. While preparing the financial statement, the principal of accrual system of accounting, concept of going concern, matching concept and consistency have been maintained. 11. The current assets includes postage stamp in hand , cash and bank balance, accrued interest, pre -paid expenses and which have a value on realization in the ordinary course of business equal at least to the aggregate amount shown in the Balance Sheet. 12. Previous year figure of Grant -in-aid A/c & Own Res ources A/c have been regrouped where over necessary. 13. Figures have been rounded off to nearest rupees. ANNEXURE – I NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHO P FUND FROM 1ST APRIL………TO 31ST MARCH……… RECIPET SCH CURRENT YEAR PREVIOUS YEAR PAYME NTS SCH CURRENT YEAR PREVIOUS YEAR OPENING BALANCE AS ON 1ST APRIL CASH & BANK GRANT IN AID Own Res. With GRT Total (1) OWN RESOURCES Own Res. SB A/c FDR’s with bank Total (2) BUILDING FUND & WORKSHOP FUND Workshop A/c Saving Bank A/c ESTABLISHMENT SALARY & WAGES Pay Grade Pay Non Practicing Allowance Deputation Allowance Dearness Allowance House Rent Allowance Academic All owance Transport Allowance Wages Personal & Spl.Pay Total(1) OTHER ALLOWANCE FDR’s with bank Total (3) G.Total(1+2+3) GRANT IN AID OWN RES.UTILIZATION Total RECOVERIES SALARY & WAGES Pay Dearness Allowance CCA Total (1) STAFF WELFARE LTC to Staff CGHS Total (2) STAFF PROVIDENT FUND Gen. Provident Fund Total (3) Liveries Washing Allowance Tution Fee Bonus to Staff OTA Honorarium to Staff Sitting Fee Total (2) STAFF PROVIDENT FUND Gen. Provident Fund Total (3) STAF F WELARE EXPENSES Reimbursement of Medical claim CGHS LTC to Staff Reimbursement of News Paper Total (4) NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP F UND FROM 1ST APRIL………TO 31ST MARCH……… RECIPET SCH CURRENT YEAR PREVIOUS YEAR PAYME NTS SCH CURRENT YEAR PREVIOUS YEAR EMPLOYEES RETIREMENT BENEFITS Encashment of Leave Gratuity to Staff Total(4) Total(1+2+3+4) INTEREST EARNED INTEREST FROM BANK SB A/c No. Investment (Own Res.) Investment (Build.Fund) Total(1) INTEREST ON ADVANCE Cycle Advance Car Advance Scooter Advance HBA Computer Advance Total(2) EMPLOYEE RETIREMENT BENEFIT Encashment of Leave Gratuity to Staff Total (5) Total (1+2+3+4+5) PURCHASE OF ASSETS Office Equipment Furniture & Fixture Sundries Computer & Software Heating & Cooling Eqp. Vehilces Conference System Communication System Generator Tubewell Fire Fighting Systems Total MAINTENANCE OF VEHICLE Staff Cars POL Total(1) Total(1+2) ADVANCE FEE Inspection Fee - UG Registration FEE Cert. of Addl. Quali Cert. of Good Standing Eligibility Cert. Fee Inspection Fee - PG Total(1) REPAUR & MAINTENANCE Fire System Building Communication System Conference System Office Equipments Gen. Electrical Install Computer/Peripherals Furniture & Fixture Heating & Cooling Equip. NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT A CCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH……… RECIPET SCH CURRENT YEAR PREVIOUS YEAR PAYME NTS SCH CURRENT YEAR PREVIOUS YEAR FEES Annual Insp. Fee Inspection. Fee(P.G.) Addl. Inspection Fee Inspection Fee OTH Inspection Fee (NEW MC) Inspection Fee(H.C.) Inspection Fee (Seats) Elective Training Regn. Of Dig./Dip Fee for Comp. Verif. Recg. Fee for RTI IMR Fee Migration Fee Eligibility Cert. Fee Cert. of Good Standing Registr ation Fee Cert. of addl. Quali. Total(2) Total(1+2) OTHER Receipts Sale of Old Articles Quarter Rent Sundries Photocopier/Fax Elevators Total(2) ADMIN EXPENSES RMG Election Advertisement Stationary Telephone Postage Printi ng Electricity & Water Legal/Professional Ch. Hospitality Expenses Bank Charges (Own) Bank Charges(GRT) Insurance of Office Sundries Charges Audit Fee Rent Rate & Taxes Membership to Other Seminar & Workshop E-Governance Project Total(3) TRAVEL ALLOWANCE Secy. & Staff Inspectors Foreign Visit Conveyance Ch. Others(Commission, boards & advisory council) Total(4) Charges Sale of Tender Form Building Rent Misc. Receipt Sale of Publication Security Deposit Fee for Other Regn/Cert. Total RECOVERIES & REFUND TRAVEL ALLOWANCE Gen. Body Foreign Visit Secy. & Staff Sub-Committee Inspector Others Total(1) Total(1+2+3+4) ADVANCE FEE ADJUSTMENT Inspection Fee -UG Registration Fee Cert. of Addl. Qiali Cert. of Good Standing Eligibility Cert. Fee Inspection Fee -PG Total(1) NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND, WORKSHOP FUND FROM 1ST APRIL ….. TO 31ST MARCH…… RECIPET SCH CURRENT YEAR PREVIOUS YEAR PAYME NTS SCH CURRENT YEAR PREVIOUS YEAR LOAN AND ADVANCE TO STAFF House Building Advance Car advance Computer advance Festival advance Scooter advance Cycle advance Total (2) Recoveries & Adjustment – Adv. Pre-paid insurance Sundries Charges Total (3) Total (1+2+3) TDS & LIC TDS on Contractors TDS on Salary LIC Premium Total Other Payments Loan & Advance to Staff Car Advcance House Building Advance Computer advance Festival adv ance Scooter advance Cycle advance Total (1) Other Advances & prepaid expenses Electric Charges Sundries Chargers Total (2) Total (1+2) Refunds of Fee Annual Insp. Fee Inspection Fee Elective Training Regn of Dipg/Dip Fee for Comp.V erif.Recg. Fee for RTI IMR Fee Migration Fee Eligibility Cert. Fee Cert of Good Standing Registration Fee Cert of Addl Quali Fee for other Regn Share to State Councils. Total (1) Refunds Others Security Deposits Total (2) Total (1+2) TDS & LIC TDS on Contractors TDS on Salary LIC Premium Total Expenditure CME Revision & Print IMR To Own Resources Purchase of Equipments Others Total Contribution Pension Fund Total Bank Charges Closing Balances Cash & Bank Grant in Aid Own Res. With GRT Total (1) Own Resources Own Res. S.B. A/c Own Res. FDR,s Total (2) Building Fund & Workshop Fund Workshop A/c Building Fund S.B A/c FDR’s with Bank Total (3) Total (1+2+3) GRAND TOTAL GRAND TOTAL FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION PENSION FUND BALANCE SHEET AS AT 31 st MARCH ….. ANEXURE – II Liabilities Schedule Current year Previous year Corpus/Capital Fund Total Assets Fixed assets Current Asse ts, Loan and Advances Total Accounts Officer Secretary FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION PENSION FUND SCHEDULE FORMING PART OF BALANCE SHEET FOR THE YEAR ENDED 31 st, MARCH ….. Annexure – II(A) Schedule – 1 (Pensio n Fund) Schedule Current year Previous year CORPUS FUND Opening Balance (Corpus Fimd) Add: Outstanding Pension as on March Total Schedule – 2 (Pension Fund) Cash at Bank (Saving A/c) Fixed deposit Accrued Interest Total FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION FUND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 ST. MARCH ….. Income Current year Previous year Interest Received Add Accrued Interest for the year Less Accrued Interest – Opening Bal ance Contribution from Commission Total Income (A) Expenditure (i) Commutation of Pension (ii) Pension distribution (iii) Outstanding Pension as on March Total Expenditure (B) Excess/(Deficit) Tr. To Pension fund A/c (A -B) NATIO NAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT -STAFF PENSION FUND FROM 1 ST APRIL ….TO 31 ST MARCH ….. RECEIPT SCH CURRENT YEAR PREVIOUS YEAR PAYMENTS SCH CURRENT YEAR PREVIOUS YEAR Opening Balance as on 1st April FRD ’s WITH BANK SAVING BANK A/C TOTAL CONTRIBUTION TOTAL INCOME TAX TOTAL INTEREST SAVING BANK A/C FDR’S TOTAL GRAND TOTAL PENSION COMMUTATION PENSION DISTRIBUTION TOTAL INCOME TAX TOTAL Bank Charges TOTAL Bank C harges Total CLOSING BAL. AS ON 31ST MARCH FDR’S WITH BANK SAVING BANK A/C TOTAL GRAND TOTAL NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT -STAFF PROVIDENT FUND 1ST APRIL ….TO 31 ST MARCH ….. RECEIPT SC H CURRE NT YEAR PREVIO US YEAR PAYMENTS SC H CURRE NT YEAR PREVIO US YEAR OPENING BALANCE AS ON 1ST APRIL FDR’S WITH BANK SAVIG BANK A/C TOTAL COVERIES/SUBSCROPT ION RECOVERY OF ADV. SUBSCRIPTION CONTRIBUTION FROM COMMISSION TOTAL INTEREST FDR’S SAVING BANK A/C TOTAL WITHDRAWAL/P AY MENT LOANS & ADVANCES REFUND TO COMMISSION TOTAL BANK CHARGES TOTAL CLOSING BALANCE AS ON 31ST MARCH FDR’S WITH BANK SAVING BANK A/C TOTAL GRAND TOTAL GRAND TOTAL FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION – STAFF PROVIDENT FUND BALANCE SHEET AS AT 31ST MARCH ….. ANNEXURE -III LIABILITIES SCHEDULE CURRENT YEAR PREVIOUS YEAR Corpus Fund/Capital Fund Interest Payable to Commission Total ASSETS Fixed Assets Current Assets, Loan & Advances TOTAL Accounts Officer Secretary FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMMISSION – STAFF PROVIDENT FUND SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31ST MARCH …… ANNEXURE – III (A) Current Year Previous Year Schedule – 1 – GPF/EPF A/C PF – Corpus Fund Opening Balance Add: Subscription/Adv. Recovery Interest Paid to Subscriber Excess/(Deficit) of Income over Expenditure Loan recoverable Others TOTAL Less Withdrawal New Corpus Fund Schedule – 2 Interest Payable TOTAL Schedule – 3 – Current Assets Bank Balance & Fixed Deposit Accrued Interest Loan recoverable TOTAL FINANCIAL STATEMENT NATIONAL NURSING AND MIDWIFERY COMM ISSION – STAFF PROVIDENT FUND INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH …… ANNEXURE – III (B) INCOME Current Year Previous Year Interest Earned Add: Accrued Interest for the year Less: Accrued Interest Opening Balance Commission C ontribution Total Expenditure Bank Charges Interest paid to Subscriber Interest paid/payable to Commission A/c Total Excess/(Deficit) of Income over Expenditure Transfer to GPF A/c. NATIONAL NURSING AND MIDWIFERY COMMISSION, NEW DE LHI RECEIPT AND PAYMENT ACCOUNT -STAFF PROVIDENT FUND 1ST APRIL ….TO 31ST MARCH ….. RECEIPT SCH CURRENT YEAR PREVIOUS YEAR PAYMENTS SCH CURRENT YEAR PREVIOUS YEAR OPENING BALANCE AS ON 1ST APRIL FDR’S WITH BANK SAVING BANK A/C TOTAL RECOVERIE S/ SUBSCR IPTION RECOVERY OF ADV. SUBSCRIPTION CONTRIBUTION FROM COMMISSION TOTAL INTEREST FDR’S SAVING BANK A/C TOTAL WITHDRAWAL/ PAYMENT LOANS & ADVANCES REFUND TO COMMISSION TOTAL BANK CHARGES TOTAL CLOSING BALANCE AS ON 31ST MARCH FDR’S WITH BANK SAVING BANK A/C TOTAL GRAND TOTAL GRAND TOTAL FORM B ANNUAL REPORT OF NATIONAL NURSING AND MIDWIFERY COMMISSION YEAR.................................. 1. INTRODUCTION 2. CONSTITUTION OF THE COMMISSION 3. COMMISSION 4. OBJECTIVES OF COMMISSION 5. FUNCTIONS OF THE COMMISSION 6. ADVISORY COUNCIL 7. RECOMMENDATIONS OF THE ADVISORY COUNCIL 8. AUTONOMOUS BOARDS (A) Nursing and Midwifery Undergraduate and Postgraduate Education Board; (B) Nursing and Midw ifery Assessment and Rating Board and (C) Nursing and Midwifery Ethics and Registration Board 9. ACTIVITIES OF VARIOUS BOARDS 10. APPEALS AGAINST BOARDS 11. GROWTH OF NURSING AND MIDWIFERY EDUCATION SYSTEM (A) UNIVERSITIES / INSTITUTIONS / COLLEGES (B) FACULTY STRENGTH (C) STUDENT’S ENROLMENT (D) RESEARCH DEVELOPMENT IN UNIVERSITIES / INSTITUTIONS (E) CONDENSED STATISTICS ON GROWTH OF NURSING AND MIDWIFERY EDUCATION 12. ASSESSMENT OF HEALTH CARE INCLUDING HUMAN RESOURCES FOR HEALTH AND HEALTHCARE INFRASTRUCTURE AND ROAD MAP FOR ITS DEVELOPMENT. 13. WEBSITE 14. LEGAL MATTERS 15. VIGILANCE 16. RIGHT TO INFORMATION 17. ACCOUNTS AND ESTABLISHMENT 18. PUBLICATIONS 19. MISCELLANEOUS Date: ……………… [F. No. Z.16015/08/2023 -N] Dr. VIPUL AGGARWAL , Jt. Secy . Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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