TAMIL NADU HEALTH SYSTEM SOCIETY AUDIT REPORTS FY 2021-2022 C RAMESH & CO CHARTERED ACCOUNTANTS INDEPENDENT AUDITORS REPORT To, The Members of the Governing Body, Tamil Nadu Health Systems Society. Report on Financial Statements Opinion We have audited the accompanying financial statements of Tamil Nadu Health Systems Society, which comprise the Balance Sheet as at 31st March 2022, Receipt and Payment Account and the Income and Expenditure Account for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements give a true and fair view of the financial position of the Tamil Nadu Health Systems Society as at March 31, 2022, and of its financial performance (its Receipts and Payments account) forthe yearthen ended in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India and the accompanying financial statements of the Tamil Nadu Health Systems Society are prepared, in all material respects, in accordance with the Tamil Nadu Societies Registration Act, 1975. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) issued by ICAI. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Tamil Nadu Health Systems Society in accordance with the ethical requirements that are relevant to our audit of the financial statements of the Society, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibility of Management and those charged with Governance for the Financial Statements Management is responsible for the preparation of the financial statements in accordance with Tamil Nadu Societies Registration Act, 1975 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Plot No. 320, 3rd Main Road, 4th Link Street, Nehru Nagar, Kottivakkam (OMR), Chennai-600 096. Phone: 0445 29Eal:adtisem gnlcr In preparing the financial statements, management is responsible for assessing the Society's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Society or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Society's financial reporting process. Auditor's Responsibility for the audit of Financial Statements Our objectives is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the society's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to cease to continue as a going concern. * We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 2 * We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. C. Ramesh Kumar Partner For & on behalf of C. Ramesh & Co Chartered Accountants F.R.NO.005235S M. NO. 029397 UDIN: 2.302-1397 so&usRC62-89 Place: Chennai Date: 0b-Of-2oZ3 3 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Balance Sheet as on 31st Mar 2022 Amount in 2 Note March 31 2022 March 31 2021 I Sources of Fund Capital Fund 1 78,73,73,389 89,72,97,947 Grant for Fixed Assets 3,15,28,851 3,15,28,851 Unspent Fund & Interest 2 2,98,87,85,440 98,78,61,821 Current Liabilities 3 1,17,205 3,59,81,78,494 Total 3,80,78,04,885 5,51,48,67,114 11 Application of Fund Fixed Assets 4 3,15,36,966 3,15,36,966 Debtors, Deposits, Loans & Advances 5 3,23,11,716 3,38,84,782 Cash and Bank Balances 6 3,74,39,56,202 5,44,94,45,366 Total 3,80,78,04,885 5,51,48,67,114 As per report of even date C.Ramesh Kumar Project Director Projcr Dltuto Partner TNHSP fornllNadu He*ltt, Lgst 1 ; For & on behalf of Chennsl-W)u 000. C.Ramesh & Co Chartered Accountants FA & CAb F.R.NO.0052355 TNHSS M.NO.029397 Financial Adviser & UDIN: 2Z30Z93978S61tRC 189 Chief Accounts O eficer FMC, TNHSS. Place: Chennai Date: 0b-01-.223 4 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income & Expenditure Account for the year ended 31st Mar 2022 Amount in T Note March 31 2022 March 31 2021 Income Project Income 7 13,86,30,59,162 15,33,07,33,729 Interest Income 8 6,02,81,818 5,36,44,346 Miscellaneous Income 9 24,25,540 17,19,637 Total 13,92,57,66,520 15,38,60,97,712 Expenditure Project Expenditure 10 13,79,20,92,891 15,12,10,33,932 Administrative Expenditure 11 13,36,73,629 26,50,63,780 Total 13,92,57,66,520 15,38,60,97,712 Prior year Income (Refer Note 8) (A) - - Prior year Expenditure(Refer Note 8) (B) 12 10,99,24,559 2,14,67,276 Surplus /(Deficit )of Income over Expenditure (A)-(B) (10,99,24,559) (2,14,67,276) As per report of even date C. mKumar Project Director Partner TNHSP vemiI Nadu Health System Pro p'" For & on behalf of Chennsf-00 006 C.Ramesh & Co Chartered Accountants FA & C4 F.R.NO.0052355 TNHSS M.NO.029397 Financial Adviser & UDIN: 2O2-q9 71 US RLb 2-89 Chief Accounts Officer FMC, TNHss. Place: Chennai Date: ob-l -4-c2 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipt and Payments Account for the year ended 31 Mar 2022 Amount in - Note March 31 2022 March 31 2021 Opening Balance 6 5,44,94,45,366 1,64,10,83,506 Receipts Project Fund Received 15,99,74,45,511 16,06,87,87,195 Loan Received/Return 75,76,75,590 3,98,99,72,847 Miscellaneous Receipts 29,06,278 1,08,60,177 Interest Received 11,01,30,788 6,27,52,791 Total 22,31,76,03,533 21,77,34,56,516 Payments Project Expenses 14,08,95,55,848 15,81,07,04,804 Administrative Expenses 11,58,50,703 9,25,27,786 Loan Repayments & Balance Returned 4,35,58,00,647 41,41,07,471 Miscellaneous Expenditure 1,24,40,133 66,71,089 Closing balance 6 3,74,39,56,202 5,44,94,45,366 Total 22,31,76,03,533 21,77,34,56,516 As per report of even date C.Ramesh Kumar Project Directorl#n Nadu Health Syst 'P Partner TNHSP gnnal For & on behalf of C.Ramesh & Co Chartered Accountants FA & CAO F.R.NO.0052355 TNHSS M.NO.029397 Financial Adviser & UDIN: 2302-9 3 c7 I [n USRC 6 2-9 9 Chief Accounts Officer FMC, TNHSS. Place: Chennai Date: o0- .D.2-.. 6 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - 104 for the year ended 31st Mar 2022 Opening Bank Balance 84,712 Receipts Fund Received from Director of Public Health Preventive Medicine 1,36,00,000 Interest Received 2,12,198 Bank Charges received 23 Fund Received from TNHSRP 83,20,000 Fund Received from JSSK 1,20,00,000 Total Receipts 3,41,32,221 Payments E M R 1- 104 2,83,47,718 Total Payments 2,83,47,718 Closing Bank Balance 58,69,215 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - 104 for the year ended 31st Mar 2022 Particulars Amount in Rs Income Project Income 2,82,71,603 Interest Income 2,12,198 Total Income 2,84,83,801 Expenditure Project Expenditure 2,83,47,718 Administration Expenditure 1,36,083 Total Payments 2,84,83,801 7 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - JANANI SHISHU SURAKSHA KARYAKARAM (JSSK) for the year ended 315t March 2022 Particulars Amount in 2 Opening Bank Balance 60,68,591 Receipts Interest Received 5,22,546 Project fund from EMRI -108 4,55,00,000 Project fund from Mission Director NHM Funds 8,46,23,500 Bank Charges 24 Total Receipts 13,06,46,070 Payments Expenses 10,67,51,000 Fund transfer 1,20,00,000 Administrative Expenses 20,47,731 Total Payments 12,07,98,731 Closing Bank Balance 1,59,15,930 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - JANANI SHISHU SURAKSHA KARYAKARAM (JSSK) for the year ended 31st March 2022 Particulars Amount in t Income Project Income 11,04,36,185 Interest Income 5,22,546 Total Income 11,09,58,731 Expenditure Project Expenditure 10,89,11,000 Administrative Expenditure 20,47,731 Total Expenditure 11,09,58,731 8 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - Road Safety - Trauma Care for the year ended 31st March 2022 Particulars Amount in K Opening Bank Balance 1,05,15,044 Receipts Fund Received 5,25,350 Interest Received 2,99,627 Total Receipts 8,24,977 Payments Road Safety Trauma Care Expenses 19,810 Bank Charges 5 NTLS Training 25,93,032 Audit Fees 11,800 Total Payments 26,24,647 Closing Bank Balance 87,15,374 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - Road Safety - Trauma Care for the year ended 31st March 2022 Particulars Amount in i Income Project Income 23,25,020 Interest Income 2,99,627 Total Income 26,24,647 Expenditure Project Expenditure 26,12,842 Administrative Expenditure 11,805 Total Expenditure 26,24,647 9 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - PMJAY (Pradhan Mantri Jan Arogya Yojana) Insurance Premium for the year ended 31st March 2022 Particulars Amount in T Opening Bank Balance 3,60,77,30,563 Receipts Fund Received from National Health Authority 75,14,00,000 Interest Received 2,90,26,192 Total Receipts 78,04,26,192 Payments Loan returned to Government of Tamil Nadu 3,59,81,25,057 Interest paid for loan remittance 96,05,506 Total Payments 3,60,77,30,563 Closing Bank Balance 78,04,26,192 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - PMJAY (Pradhan Mantri Jan Arogya Yojana) Admin for the year ended 31st March 2022 Particulars Amount in T Opening Bank Balance 35,95,29,913 Receipts Interest Received 1,61,60,075 Fund received from Government of Tamilnadu 35,76,75,590 Miscellaneous Receipts 50,248 Total Receipts 37,38,85,913 Payments Loan returned to Corpus Fund 35,76,75,590 Meeting Expenditure- PMJAY 19,50,000 Travelling Expenses - PMJAY 64,877 Amount transferred to United India insurance Co Ltd 3,51,131 Total Payments 36,00,41,598 Closing Bank Balance 37,33,74,228 10 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - PMJAY (Pradhan Mantri Jan Arogya Yojana ADMIN) for the year ended 31st March 2022 Particulars Amount in T Income Project Income 19,64,629 Miscellaneous Income 50,248 Total Income 20,14,877 Expenditure Administrative Expenditure 20,14,877 Total Expenditure 20,14,877 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - FHS (Free Hearse Services) for the year ended 31st March 2022 Particulars Amount in ! Opening Bank Balance 9,92,22,893 Receipts Interest Received 37,57,357 Funds received from Treasury SB[ 31,25,00,000 Miscellaneous Receipts 3,87,081 Total Receipts 31,66,44,438 Payments Indian Red Cross Society Expenses 8,00,00,000 Audit Fees for FHS 74,652 Bank Charges 290 TDS Payable 6,912 Fund Transferred to FHS Salary 1,00,00,000 Fuel Expenses 50,18,181 Telephone Charges 55,423 EMRI-108 (FHS Expenses) 18,07,60,926 Total Payments 27,59,16,384 Closing Bank Balance 13,99,50,947 11 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure -FHS (Free Hearse Services) for the year ended 31st March 2022 Particulars Amount in T Income Project Income 26,80,54,027 Interest Income 37,57,357 Total Income 27,18,11,384 Expenditure Project Expenditure 26,66,55,926 Administrative Expenditure 51,55,458 Total Expenditure 27,18,11,384 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - FHS (Free Hearse Services) Salary for the year ended 31st March 2022 Particulars Amount in T Opening Bank Balance Receipts Fund Received from FHS 1,00,00,000 Interest Received 11,804 Total Receipts 1,00,11,804 Payments FHS Salary 81,37,794 EMRI Salary 65,331 Total Payments 82,03,1 5 Closing Bank Balance 18,08,679 12 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure -FHS (Free Hearse Services) Salary for the year ended 31st March 2022 Particulars Amount in t Income Project Income 81,25,990 Interest Income 11,804 Total Income 81,37,794 Expenditure Project Expenditure 81,37,794 Total Expenditure 81,37,794 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - National Health Mission for the year ended 31st March 2022 Particulars Amount in t Opening Bank Balance 94,26,011 Receipts Interest Received 2,95,868 Total Receipts 2,95,868 Payments Government of TamilNadu 97,21,879 Total Payments 97,21,879 Closing Bank Balance 13 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - Nammai Kaakkum 48 for the year ended 31st March 2022 Particulars Amount in 1 Opening Bank Balance Receipts Loan Received from Corpus VB 20,00,00,000 Fund Received from State bank of India 50,00,00,000 Interest Received 11,74,516 Total Receipts 70,11,74,516 Payments United India Insurance Corporation - Premium 50,00,00,000 Loan returned to Corpus 20,00,00,000 Total Payments 70,00,00,000 Closing Bank Balance 11,74,516 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - Nammai Kaakkum 48 for the year ended 31st March 2022 Particulars Amount in k Income Project Income 50,00,00,000 Total Income 50,00,00,000 Expenditure Project Expenditure 50,00,00,000 Total Expenditure 50,00,00,000 14 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - CMCHIS (Insurance Premium) for the year ended 31st March 2022 Particulars Amount in i Opening Bank Balance 1,05,83,954 Receipts Interest Received 2,76,403 Miscellaneous Receipt 5,78,708 Total Receipts 8,55,111 Payments Government of India 27,49,777 TA/DA Expenses 23,33,509 TDS Payable 2,89,354 GST TDS Payable 2,89,354 Total Payments 56,61,994 Closing Bank Balance 57,77,071 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - CMCHIS (Insurance Premium) for the year ended 31st March 2022 Particulars Amount in i Income Project Income 8,75,98,58,379 Interest Income 2,76,403 Miscellaneous Income 5,78,708 Total Income 8,76,07,13,490 Expenditure Project Expenditure 8,74,49,16,894 Administrative Expenditure 1,57,96,596 Total Expenditure 8,76,07,13,490 15 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - Nammal Kaakkum 48 - Corpus Fund for the year ended 31st March 2022 Particulars Amount in i Opening Bank Balance - Receipts Fund Received from UI1C 1,64,011 Total Receipts 1,64,011 Payments Total Payments - Closing Bank Balance 1,64,011 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments -IEC (Information Education Communication) 1(Revised Scheme of Ayush) for the year ended 31st March 2022 Particulars Amount in T Opening Bank Balance 2,80,60,034 Receipts Interest Received 8,44,810 Funds received from Corpus Fund- MD India 1,24,20,651 Funds received from Corpus Fund- TTK Health care - Vidal 90,28,586 Funds received from Corpus Fund- Medi Assist India 90,43,523 Total Receipts 3,13,37,570 Payments Advertisement Expenses -IEC Expenses 1,30,99,548 Office Expenses - IEC 15,000 Meeting Expenses -IEC activities 28,116 Other Expenses - IEC activities (to UIIC) 63,69,221 Inauguration Function 8,58,348 TDS Payable 2,47,266 GST TDS Payable 2,47,266 Fund Transfer to Thiruvallur District 5,00,000 Fund transferred for covid-19 awareness 4,66,100 Total Payments 2,18,30,865 Closing Bank Balance 3,75,66,739 16 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - IEC (Information Education Communication) (Revised Scheme of Ayush) for the year ended 31st March 2022 Project Income 2,09,86,055 Interest Income 8,44,810 Total Income 2,18,30,865 Project Expenditure 81,93,669 Administrative Expenditure 1,36,37,196 Total Expenditure 2,18,30,865 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - EMRI 108 (Emergency Management Research Institute) for the year ended 31st March 2022 Particulars Amount in Rs Opening Bank Balance 20,81,92,961 Receipts Revenue Disaster Management Fund 9,39,15,000 Interest Received 1,04,97,684 Mission director NHM Funds 56,04,45,148 Unspent Amount Received 23,865 Government grants for EMRI - 108 2,60,00,00,000 Fund received for Director of public health preventive medicine 24,00,000 Fund Received from TNHSRP 31,15,83,024 Total Receipts 3,57,88,64,721 Payments EMRI - 108 Expenses 3,12,28,81,148 EMRI - Legal Fees Expenses 10,000 GENERAL PROVIDENT FUND 6,55,260 Car Hiring Charges - EMR1 4,75,257 EMRI Salary 28,12,775 Audit Fees for EMRI 4,55,161 TA/DA EMRI 1,600 Travelling Expenses 8,507 TDS Payable 49,427 17 Bank Charges 2 TDS filling 6,228 TNMSC- Advance 60,31,479 GST TDS Payable 28,382 Printing & Stationery expenses - EMRI 1,89,301 Meeting Expenses - EMRI 72,381 Meeting Expenses - 104 1,36,083 Fund Transferred to JSSK 4,55,00,000 Office expenses 64,244 Fund transferred to FHS Expenses (EMRI Expenses) 58,95,000 Fund transferred to JSSK Expenses (EMRI Expenses) 21,60,000 Karthikeyan-BME Imprest A/C 14,850 R.Kotteeswari Imprest A/c 20,000 S. Manimozhi, Consultant EMRI Imprest a/c 10,000 Dr.R.Bala Sai Lakshmi, Mo - EMRI Imprest a/c 40,000 Total Payments 3,18,75,17,085 Closing Bank Balance 59,95,40,597 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure -EMRI 108 (Emergency Management Research Institute) for the year ended 31st March 2022 Particulars Amount in i Income Project Income 3,11,73,34,992 Interest Income 1,04,97,684 Total Income 3,12,78,32,676 Expenditure Project Expenditure 3,12,28,81,148 Administrative Expenditure 49,51,528 Total Expenditure 3,12,78,32,676 18 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments -CMCHIS Corpus Fund for the year ended 31st March 2022 Particulars Amount in T Opening Bank Balance 80,97,43,957 Receipts Fund Received Interest Received 3,31,41,900 Funds received from Corpus Fund- MD India 35,51,51,052 Funds received from Corpus Fund- TTK Health care - Vidal 24,09,76,880 Funds received from Corpus Fund- Medi Assist India 25,03,77,049 Miscellaneous Income (Penalty) 15,82,274 Loan returned by PMJAY Admin 35,76,75,590 Loan returned by Nammai Kakkum 48 20,00,00,000 Unspent Amount Received 91,98,253 Total Receipts 1,44,81,02,998 Payments Corpus Fund transferred to Various Clinics & Hospitals 3,03,61,686 Amount reimbursed to RGGH towards Liver Transplant 14,54,23,750 Singaravelu Imprest A/c 19,978 Mrs.R.Parimala - Imprest A/C 1,70,077 Amount refunded for Renal Transplant cost to 3 hospitals 2,43,94,200 Amount refunded to Stanley hospital for Liver Transplant 4,23,23,750 Contractual Salary - CMCHIS 15,32,257 Bone Marrow Replacement costs 10,41,00,404 Travelling expenses/ TA/DA 1,05,096 TDS Payable 3,85,21,696 Amount refunded to CMS for Cochlear Implant 4,62,36,572 Amount refunded to RGGH for Cochlear Implant 6,15,400 Audit Fee-CMCHIS 47,200 Insurance premium paid 10,00,00,000 R.Kotteswari 10,000 Bank Charges 424 Fund Transferred to Nammal Kakkum as Loan 20,00,00,000 Fund Transferred to RBSK 40,00,000 GST TDS payable 5,648 Advance for Meeting - Dr.Amenda Tampoe Samuel,M.0 Imp A/C 1,000 Total Payments 73,78,69138 Closing Bank Balance 1,51,99,77,81 19 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure - CMCHIS Corpus Fund for the year ended 31st March 2022 Particulars Amount in t Income Project Income 40,29,53,092 Interest Income 3,31,41,900 Miscellaneous Income 15,82,274 Total Income 43,76,77,266 Expenditure Project Expenditure 39,34,55,762 Administrative Expenditure 4,42,21,504 Total Expenditure 43,76,77,266 20 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - RBSK (Rashtriya Bal Swasthya Karyakram) for the year ended 31st March 2022 Particulars Amount in K Opening Bank Balance 1,75,60,753 Receipts Interest Received 3,87,429 Mission Director NHM Funds 50,00,000 Fund received from Corpus Fund 40,00,000 Total Receipts 93,87,429 Payments Fund transferred to Madras Hearing Instruments (Corpus VB) 33,00,010 Fund transferred to Med El India P Ltd 56,81,556 Fund transferred to Hi Tone Hearing (Corpus VB) 5,39,070 Cochlear Medical Device CO Ltd 56,08,050 Advance Bionics 80,28,940 Bank Charges 94 Total Payments 2,31,57,720 Closing Bank Balance 37,90,462 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure -RBSK (Rashtriya Bal Swasthya Karayakram) for the year ended 31st March 2022 Particulars Amount in 5 Income Project Income 1,89,31,117 Interest Income 3,87,429 Total Income 1,93,18,546 Expenditure Project Expenditure 1,93,18,546 Total Expenditure 1,93,18,546 21 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts & Payments - Tamil Nadu Health Systems Society for the year ended 31st March 2022 Particulars Amount in R Opening Bank Balance 10,16,96,471 Receipts Interest Received 31,92,296 Miscellaneous 6,000 Total Receipts 31,98,296 Payments Government of Tamilnadu Grants 10,48,94,767 Total Payments 10,48,94,767 Closing Bank Balance - 22 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Receipts and Payments - TNHSRP (Tamil Nadu Health System Reform Program) for the year ended 31st March 2022 Particulars Amount in Rs. Opening Bank Balance 18,10,28,654 Receipts Fund Received 69,26,81,000 Interest Received 1,03,30,060 Miscellaneous Income 2,14,310 Fund Received for GST Payment 63,768 Total Receipts 70,32,89,138 Payments Project Expenses 26,87,58,568 Admin Expenses 4,48,29,424 Imprest given to various persons /staffs for project expenses (Net) 9,23,207 Fund Transferred to 104 Helpline - TNHSP 83,20,000 Fund Transferred to EMRI - 108 TNHSP 31,15,83,024 Total Payments 63,44,14,223 Closing Balance 24,99,03,569 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Income and Expenditure Account - TNHSRP (Tamil Nadu Health System Reform Program) for the year ended 31st March 2022 Particulars Amount in I Income Project Income 62,38,18,073 Interest Income 1,03,30,060 Miscellaneous Income 2,14,310 Total Income 63,43,62,443 Expenditure Project Expenditure 58,86,61,592 Administrative Expenditure 4,57,00,851 Total Expenditure 63,43,62,443 23 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Notes to Accounts As at 31st Mar 2022 Amount in i Note March 31 2022 March 31 2021 1 Capital fund Opening Balance 35,17,44,139 35,17,44,139 Surplus/(Deficit) - opening Balance 54,55,53,809 56,70,21,084 Surplus/Deficit as per Income &Expenditure a/c (10,99,24,559) (2,14,67,276) Total 78,73,73,389 89,72,97,947 2 Unspent Fund & Unspent Interest Unspent Fund Corpus Fund 1,21,60,56,532 50,96,30,800 TNHSRP 25,62,74,223 18,74,11,296 FHS 16,49,41,550 12,82,99,817 IEC 96,51,988 1,45,283 EIVRI 52,87,19,757 12,55,49,567 RBSK 76,29,636 1,75,60,753 PMJAY Premium 75,14,00,000 Nammai Kaakkum 48 - Corpus Fund 1,64,011 104-Helpline 80,48,397 - PMJAY admin Unspent 18,54,323 5,02,388 Unspent Interest Insurance Project - 3,58,660 PMJAY Premium 2,90,26,192 96,05,506 PMJAY Admin Unspent 1,38,44,315 13,51,935 Nammai Kaakkum 48 -INT 11,74,516 - IOB - general 26040 - INT - 9,18,545 TNHSS INT - 65,27,271 Total 2,98,87,85,440 98,78,61,821 3 Current Liabilities Due to State Government - 3,59,81,25,057 Livingston Imprest A/C 1,528 ,528 24 CGST/SGST/IGST Payable 1,15,677 51,909 Total 1,17,205 3,59,81,78,494 4 Fixed Assets Asset Description Computer & Accessories 53,05,241 53,05,241 Furniture & Fittings 21,26,942 21,26,942 Office Equipment 44,22,386 44,22,386 Vehicles 1,96,82,397 1,96,82,397 Total 3,15,36,966 3,15,36,966 5 Debtors, deposits, Loans & Advances Due from the fund - JSSK 1,69,20,017 2,46,07,332 TNMSC - Advance 60,31,479 Karthikeyan Imprest A/C 5,000 5,000 Omandur hospital Chennai 50,00,000 50,00,000 Imprest-various persons /staffs project expenses (Net) 43,24,230 42,72,450 Advances Value Less Than Rs.One Crore 30,990 - Total 3,23,11,716 3,38,84,782 6 Cash and Bank Balances Cash in Hand 855 855 City Union Bank (PMJAY) ADMIN 37,33,74,228 35,95,29,913 Indian Bank (FHS) 13,99,50,947 9,92,22,893 Bank of Baroda (FHS) 18,08,679 - Indian Overseas Bank (JSSK Fund) 1,59,15,930 60,68,591 Indian Overseas Bank (108 Fund) 59,95,40,597 20,81,92,961 Indian Overseas Bank (104 Fund) 58,69,215 84,712 Indian Overseas Bank (Insurance) 57,77,071 1,05,83,954 Indian Overseas Bank (Road Safety) 87,15,374 1,05,15,044 State Bank of India (Treasury Branch) - - Bank of Baroda (IEC) 3,75,66,739 2,80,60,034 Karur Vysya Bank (Nammai Kakkum 48) 11,74,516 Bank of Baroda (Corpus Fund) 1,51,99,77,817 80,97,43,957 Indian Overseas Bank (Oth Admn)(NHM-26040) - 94,26,011 Bank of Baroda (RBSK Fund) 37,90,462 1,75,60,753 Indian Overseas Bank (TNHSS) - 10,16,96,471 PMJAY PREMIUM - CUB A/C 78,04,26,192 3,60,77,30,563 Karur Vysya Bank (Nammai Kakkum 48 - Corpus Fund) 1,64,011 Canara bank ac-TNHSRP 24,97,84,841 18,09,73,694 Canara bank ac GST-TNHSRP 1,18,728 54,960 Total 3,74,39,56,202 5,44,94,45,366 25 7 Project Income TNHSRP 62,38,18,073 1,04,78,67,259 Corpus Fund 40,29,53,092 51,31,33,547 IEC 2,09,86,055 1,70,47,900 104-Director of Public Health Preventive Medicine 2,82,71,603 2,13,00,312 Insurance 8,75,98,58,379 10,81,13,69,099 EMRI-108 3,11,73,34,992 2,57,17,57,826 Indian Red Cross Society - FHS 27,61,80,017 22,87,54,714 Road Safety-Trauma Care 23,25,020 17,66,964 JSSK 11,04,36,185 10,89,73,277 PMJAY Admin 19,64,629 Nammai Kakkum-48 50,00,00,000 - RBSK 1,89,31,117 87,62,831 Total 13,86,30,59,162 15,33,07,33,729 8 Interest income EMRI 1,04,97,684 1,03,59,301 JSSK 5,22,546 7,92,473 104-Helpline 2,12,198 3,99,688 Road Safety-Trauma Care 2,99,627 4,17,036 Insurance 2,76,403 - TNHSRP 1,03,30,060 32,69,963 EMRI FHS (Indian Red Cross Society) 37,69,161 19,47,326 IEC 8,44,810 9,05,580 Corpus 3,31,41,900 3,31,07,673 RBSK 3,87,429 4,63,924 TNHSS - 19,81,382 Total 6,02,81,818 5,36,44,346 9 Miscellaneous Income Corpus 15,82,274 16,10,637 PMJAY Admin 50,248 - UIIC 5,78,708 TNHSRP 2,14,310 1,09,000 Total 24,25,540 17,19,637 10 Project Expenditure CORPUS FUND - CMCHIS 39,34,55,762 33,66,32,350 TNHSRP Project expenditure 58,86,61,592 1,01,17,47,712 EMRI-104 2,83,47,718 2,17,00,000 EMRI - 108 Expenses 3,12,28,81,148 2,57,69,76,916 FHS Expenses 27,47,93,720 22,39,59,350 JSSK- Expenses 10,89,11,000 10,97,65,750 26 RBSK- New Project 1,93,18,546 92,26,755 Project expenditure -IEC 81,93,669 1,74,72,000 Nammai Kaakkum 48 50,00,00,000 Road Safety-Trauma Care Expenses 26,12,842 21,84,000 Insurance Premium 8,74,49,16,894 10,81,13,69,099 Total 13,79,20,92,891 15,12,10,33,932 11 Administrative Expenditure Road Safety Trauma Care 11,805 - EMRI - 108 Expenses 49,51,528 51,40,211 PMJAY admin 20,14,877 - Insurance 1,57,96,596 - FHS - Indian Red Cross Society - Expenses 51,55,458 67,42,690 Project expenditure -IEC 1,36,37,196 4,81,480 CORPUS FUND - CMCHIS 4,42,21,504 21,12,19,507 EMRI - 104 1,36,083 JSSK 20,47,731 - TNHSS - 19,81,382 TNHSRP 4,57,00,851 3,94,98,510 Total 13,36,73,629 26,50,63,780 12 Prior Period Expenditure 104-Helpline - 1,97,00,312 NHM (26040) 85,07,466 UIIC 44,48,223 - TNHSS 9,51,69,200 - Road Safety -Trauma care 17,99,670 17,66,964 Total 10,99,24,559 2,14,67,276 27 TAMILNADU HEALTH SYSTEMS SOCIETY NO: 359, DMS COMPLEX, ANNA SALAI, TEYNAMPET, CHENNAI-600 006 Notes to Accounts for the year ended March 31, 2022 Notes 13 & 14 13. OVERVIEW OF THE SOCIETY: The TNHSS Society is registered with Tamil Nadu Societies Registration Act, 1975. It is also registered with Income Tax under section 12A (a) of the Income Tax Act, 1961. The income of the society is exempt under section 11 of the Act, subject to compliance of relevant provisions of the section 11 read with sections 12 and 13 of the Act. The Permanent Account No. (PAN) of the society is AABAT9926G. The society is engaged in several activities in the area of public health, as given below: - S. No Name of the Project / Activities of the Project / Scheme Scheme 1. Tamil Nadu Health This Project was financed by the World Bank during FY Systems Project (TNHSP) 2005-2015 to improve the quality of health care services in all districts of Tamil Nadu. The activities relate to prevention of NCDs and road traffic accidents, reduce maternal and neonatal mortality by establishing CEMONCs, improve Tribal Health through PPPs with NGOs, improving Monitoring and Evaluation by strengthening HMIS, Quality Care, strengthening health care waste management, Hospital Equipment Maintenance, Human Resource planning & development etc. 2. National Health Mission The National Health Mission gives monetary supports to (NHM) the world bank activities as noted above (S. No 1) 3. EMRI-108 (Emergency Government of Tamil Nadu has permitted EMRI to attend Management Research critical cases to Public and all Government Hospitals. Institute) Ambulances are used under the scheme all over TN under Private Public Partnership mode (PPP). 4. JSSK- JANANI This scheme involves Tracking of pregnant mothers and SHISHU Children and providing medicines and welfare services to SURAKSHA mothers and children. Medical assistance is provided to KARYAKARAM public through telephonic calls. (102 call centre). Vehicles -IRCS Fund (Drop back have been provided to JSSK welfare services in this regard. service 102) 5. 104-Health Help Line They attend all the calls, 24x7, from public towards counselling, medical assistance and other necessary health related assistance. 28 6. FHS-Free Hearse Mortuary van services are provided in the State of Tamil Services Nadu under PPP mode with Indian Red Cross Society (IRCS). 7. Road Safety-Trauma They attend all the accident cases and provide the Care immediate emergency (Golden hour) care as first aid and transport the accident cases to the nearby Hospitals to save more lives. 8. TNHSRP-Tamil Nadu The objective of this Program is to improve quality of care, Health System strengthen management of NCDs and injuries, and reduce Reforms Program inequities in reproductive and child health services in the State of Tamil Nadu. This Program is implemented by five directorates (DMRHS, DME, DPHPM, TNFSDAD, DIMH) and two health societies (TNHSP and NHM) of DOHFW in Govt of Tamil Nadu, with P4R financing support of USD287 million from The World Bank during the period of FY2019- 2025. 9. CMCHIS-Chief Minister The objective of this insurance scheme is to provide Comprehensive Health affordable and quality health service to the People of Tamil Insurance Scheme Nadu, effective 11thJuly 2011 by Government of Tamil Nadu. The entire premium will be paid by Government of Tamil Nadu on behalf of People of Tamil Nadu, policy value ceiling being Rs.5 Lakhs. The Scheme is implemented through United India Insurance company (UlIC). 10. PMJAY-Pradhan Mantri Ayushman Bharat scheme was launched by Government of Jan Arogya Yojana India to achieve the vision of Universal Health Coverage. This scheme is providing affordable and quality health services jointly with Tamil Nadu State run CMCHIS. 11 RBSK-Rashtriya Bal Improve quality of children (0-18 years) by screening and Swasthya Karyakram early intervention at Anganwadies and envisages link to care, support and treatment. 12 IEC-Information, This scheme is public Health system, aims at changing or Education and health related behaviours in a target audience, concerning Communication a specific problem and within a pre-defined period of time through communication methods and principles. 13 Nammai Kakkum 48 The objective of this scheme is to save the people who meet with an accident within 48 hours of occurrence of such accident. 14 Nammai Kakkum 48- Insurance premium has been paid for saving the public Corpus Fund from accident a percentage of the premium is transferred to corpus fund for patient treatments. 29 14. SIGNIFICANT ACCOUNTING POLICIES 14.1. Basis of Preparation of Financial Statements: The Accounting Standards issued by the Institute of Chartered Accountants of India are applicable to non-profit entities, only if any part of the activities of the entity is considered to be commercial, industrial or business in nature. The Society is not carrying on any activity in the nature of commercial, industrial or business. Therefore, the Accounting Standards are not mandatory and have been followed to the extent practicable or relevant. The financial statements have been prepared under the historical cost convention and on accrual basis, except stated otherwise. 14.2. Format of Accounts: The Society uses accounting software (TALLY-ERP 9) to record financial transactions. The receipt and payment for each project or scheme is routed through a separate bank account; and accounts are maintained cost centre-wise to allocate expenses for each project or scheme. It has prepared consolidated financial statements (Balance sheet, Income & Expenditure account, and Receipt & Payment account); and separate project / scheme-wise statements (Income & Expenditure and Receipt & Payment Account) to meet the financial reporting requirements of various stakeholders. 14.3. Revenue and Expenditure Recognition: a. During the Financial year Grants or funds received by the Society under approved Scheme or activity are accounted under matching principle of accounting. The expenditure incurred from the Grant is matched with equal amount of income and any unspent balance is carried forward as liability to be utilized in subsequent years and unspent fund if any will be refunded subsequently on completion of the scheme. Owing to prior period adjustments the income & expenditure a/c shows deficit of Rs.10.99 crores for the year. (Previous year deficit of Rs. 2.15 crores) Please refer Note 14.8 below. b. Interest on bank deposits & balances, miscellaneous & other income earned under any Scheme is recognized as income only to the extent spent under matching principle of accounting. It is utilized only to meet the expenditure of the scheme. Any unspent balance is carried forward as liability to be utilized in subsequent years and will be refunded subsequently on completion of the scheme or it would be dealt with as per the instructions of the funding Agency. c. The expenditure under the Scheme is incurred as per approved scheme guidelines, terms and condition of the Agreement / MOU and specific GO's issued by Govt of Tamil Nadu. 14.4. Fixed Assets: Fixed Assets are stated at their original cost of acquisition. No depreciation has been charged on these fixed assets, since inception. 14.5. Advances: The amounts released to Govt department or Agency for implementation of schemes are shown as 'Advances' in the books. These amounts are accounted as 'expenses' after obtaining Utilization Certificates from the respective Govt department / Agency. The amount that remains unutilized is shown as 'Receivable/Amount Due' from respective Govt department or Agency. 30 14.6. Summary of Funds Received and Utilized under various schemes during FY 2021-2022 Rs in Crores Project/Scheme O/B Receipts Income Payments Expenditure Unspent C/B CMCHIS- FUND 80.97 144.81 43.77 73.79 43.77 121.61 152.00 IEC 2.81 3.13 2.18 2.18 2.18 0.97 3.76 EMRI-108 20.82 357.89 312.78 318.75 312.78 52.87 59.95 104- Health Help Line 0.01 3.41 2.85 2.83 2.85 - 0.59 FHS 9.92 31.66 27.18 27.59 27.18 16.49 14.00 FHS Salary - 1.00 0.81 0.82 0.81 - 0.18 JSSK 0.61 13.06 11.10 12.08 11.10 - 1.59 PMJAY-ADMIN 35.95 37.39 0.20 36.00 0.20 1.57 37.34 PMJAY -Insurance Premium 360.77 78.04 - 360.77 - 78.04 78.04 Road safety -Trauma care 1.05 0.08 0.26 0.26 0.26 - 0.87 CMCHIS-Insurance Premium 1.06 874.58 876.07 875.06 876.07 - 0.58 Nammai Kakkum 48 - 70.12 50.00 70.00 50.00 0.12 0.12 Nammai Kakkum 48 -Corpus Fund - 0.02 - - - 0.02 0.02 NHM 0.94 0.03 - 0.97 - - - RBSK 1.76 0.94 1.93 2.32 1.93 0.76 0.38 TNHSS 10.17 0.32 - 10.49 - - - TNHSRP 18.10 70.33 63.44 63.44 63.44 25.63 24.99 TOTAL 544.94 1,686.82 1,392.58 1,857.36 1,392.58 298.07 374.40 14.7. Fund transferred from TNHSRP to Project 104-Helpline amount of Rs 83.20 Lacs and Project EMRI-108 amount of Rs 31.15 Crore have been recognised as income in TNHSR and the same was recognised as income in project 104-Helpline & EMRI-108 and the Unutilized amount has been transferred to fund unspent account kept under current liabilities to meet the expenditure of future years. 14.8. Prior Period Adjustments (a) There were no project receipts presented as Prior Period Income during the year and previous year. (b) Certain Project Expenditure pertaining to earlier years which have been incurred and paid in earlier years have been kept under Current assets and the Corresponding receipts were either recognised as Income or Kept under current Liabilities in earlier years. Those project payments have been presented as Prior period Expenditure during the year. Certain expenditure was incurred during the financial year and the project receipts have been recognised as income in the earlier years. Those prior period income have been withdrawn to the extent and the details for the same were mentioned in Note 12. (c) There are inter branch fund transfers between Projects, Society and Reforms Program and the outstanding balances as on Mar 31 2022 are as detailed below 31 員 ＿一