Archives of SEVAI
SEVAI Team members distribute Family ration relief kits to Gypsy families
The Indian State of Tamil Nadu and the Union Territory of Pondicherry are “hot spots” (Hot spot is a place where the FSW/ MSM solicit clients (pick up point) or involve in encounter (encounter spot) or congregate with in a geographical area. If the target people have a frequent mobility within few (places) hotspots will have be considered as a single hot spot only so that duplication will be avoided. Hence the hotspots will be bigger ones. Or in general terms a hotspot is a broad area where one can walk & reach other places within the areas in a maximum of 20 mins. Hot Spot analysis is a process that follows the broad Mapping. This analysis is to find the dynamics of the hot spot analysis towards the saturation of coverage and efficient out reach. From this analysis the outreach team could find out how to reach more target community that frequents that particular Geographical Area, and to plan the reach towards saturation) for HIV/AIDS in India, which has 2.47 million HIV infected persons, the third highest number in any country, as per the sources of APAC, Chennai.SEVAI – with the support of Voluntary Health Services – helps most-at-risk vulnerable populations (sex workers, men having sex with men,), to provide primary, secondary and tertiary care to People Living with HIV/AIDS (PLHAs). SEVAI has brought substantial changes into the lives of many individuals.
HIV and AIDS affect all segments of India’s population, from children to adults, businessmen to homeless people, female sex workers to housewives, and gay men to heterosexuals. There is no single ‘group’ affected by HIV. However, HIV prevalence among certain groups (sex workers, injecting drug users, truck drivers, migrant workers, men who have sex with men) remains high and is currently around 6 to 8 times that of the general population.
SEVAI Educates target populations on the disease, removing myths and stigmas about HIV/AIDS; ‘HIV, or the human immunodeficiency virus, attacks a person’s immune system and weakens it in such a way that it loses its ability to fight infections and cancers
Being HIV infected is not the same as having AIDS. AIDS is the advanced stage of HIV infection when the number of immune cells called CD4 cells drops
to a very low level and the person begins to develop certain infections and cancers. HIV infected people can live for several years before developing AIDS. Though HIV and AIDS cannot be cured, but treatment can help HIV infected people lead a healthier and longer life.’
The condom outlets and service providers; generating demand for counselling and voluntary testing; disseminating information to bring about behavioural changes; and identifying HIV-positive persons and helping them get medical intervention and support services. It is thought that HIV has spread among the general population in India because the epidemic has followed what is known as the ‘type 4’ pattern. This is where new infections occur first among the most vulnerable populations (such as injecting drug users and female sex workers), then spread to ‘bridge’ populations (clients of sex workers and sexual partners of drug users) and then finally enter the general population.“The overwhelming majority of infections in India occur through heterosexual sex. overwhelming majority of infections in India occur through heterosexual sex; women now account for
In many cases married men have acted as ‘bridge populations’ between vulnerable populations and general populations; women who believe they are in monogamous relationships are becoming infected because their husbands have had multiple sexual partners. Often social norms restrict women from making decisions about their sexual relations, contributing to their vulnerability to HIV.
Studies have shown that intimate sexual partner violence is also a risk factor for women. Another significant trend is that most of the people becoming infected are in the sexually active and economically productive 15 to 44 age group. This means that most people living with HIV are in the prime of their working lives. Many are supporting families. The stated aim of the third phase of India’s National AIDS Control Programme (NACP III) is to halt and reverse the spread of the HIV epidemic in India by 2012NACO aims to achieve this with targeted interventions that focus on high risk groups and ‘bridging populations’. The high risk groups identified are female sex workers, men who have sex with men, and injecting drug users. The bridging populations, those who are the most likely to spread HIV into the wider population, are migrant workers and truck drivers.
The main goals of TI is “To promote sustainable network models for STI/HIV/AIDS Prevention programme coordinating with Care & Treatment to enhance the Tiruchirapalli District’s response to halt and reverse the STI/HIV/AIDS epidemic focusing core groups ”
The basic purpose of the Targeted Intervention of SEVAI HIV/AIDS program is to reduce the rate of transmission among the most vulnerable and marginalized populations in Trichirapalli City of Tamilnadu, India with support of APAC/TANSAC. One of the ways of controlling the disease from further spread is to carry out direct intervention program among these groups through multi-pronged strategies, beginning from behavior change communications, counseling, providing health care support, treatment for STDs and creating an enabling environment that will facilitate behavior change. It envisages a comprehensive and integrated approach to marginalized and vulnerable populations such as sex workers, intravenous drug users. It has been commonly found that particular groups of people are more vulnerable than others to the HIV/AIDS epidemic. These groups, because of their behavioural attributes, are prone to contract the infection more quickly and spread the disease in a very short period.
Innovative and effective methods is used for bringing about a behaviour change through Interpersonal communication activities such as One to One, One to Group, Counseling which is carried out both by project team members and peer educators.
It is provided much emphasis on interpersonal communication activities because of the following reasons:
The outreach workers and peer educators reach the core group on a regular basis and initiate dialogue with them with the purpose of promoting hope for core group, to address myths and misconceptions, to provide information on opportunistic infections Management, and services available.
The outreach workers undertake the intervention with the primary target population on a regular and daily basis with specific targets to be reached every day.
‘AIDS (acquired immunodeficiency syndrome) is a disease caused by a virus called HIV (human immunodeficiency virus). Anyone of any age, race, sex or sexual orientation can be infected with HIV. Sex and drugs/alcohol interact in many ways to increase a person’s risk of getting or giving HIV’Acquired Immuno Deficiency Syndrome or AIDS is a condition that is caused by the Human Immuno Deficiency Virus or HIV which leads to serious destruction and loss of a person’s ability to fight with a infection. In few years slowly a person’s immune system will be unable to fight against infections and various infective agents will conquer over the immune system easily and a person will face a numerous complications due to that.’ HIV infection finally leads to the development of the AIDS.
After the HIV infection it takes some years for the AIDS to set in. Once a patient starts getting opportunistic infections then the stage is termed as Acquired Immune Deficiency Syndrome (AIDS).
BCC events will be organized for the following purposes:
For organizing BCC events support of the CBOs, PRI members and educational institutions are mobilized to ensure community participation in the implementation of the programme and to mobilize their support for promoting prevention services to core groups.
BCC events such as Street Play Performances, Exhibition, Audio Session, Video Session, Display of Materials, are conducted on a periodical basis in all the interaction area as per the need and desire. As an outcome of the BCC events based on the need of interpersonal community activities are conducted to provide individual based, need based informations.
The peer educators involved in this programme are grouped with the idea of networking to pave way for sustainability.
The sufficient number of peer educators is enrolled to cater to the entire target area proposed under this prevention programme
Weekly and Monthly review meetings are conducted for the following reasons:
ß Health seeking behaviour is encouraged amongst the core groups since it is the best, appropriate, ideal one. In case, if a FSW, MSM, IDU needs treatment for Opportunistic Infections he/she is linked with care and treatment programme servers through Drop-in-centre.
CORE GROUP identified, provided with interpersonal communication, in addition, based on their need referral to the appropriate centres / institutions shall also be promoted. The referral services that shall be adopted is depicted in the chart below:
D(vi) Condom Promotion among Core groupCore group members are promoted with correct information on sexual behaviour. To encourage safe sexual practices and to ensure the prevention of transmission, they shall be motivated to use condoms.
As per need condom demonstration, condom negotiation skills is provided to core groups Supplies of condoms are ensured by establishing Non-traditional outlets based on the guidelines by APAC.
Provided appropriate training on Prevention programme for the following categories of Multi Purpose Health / Community workers:
The health care needs of core group could only be met by strengthening the health care system at each level in coordination with care and treatment services provided. Changing the attitude of professionals responsible for the management of STI/HIV/AIDS persons is a widely acknowledged goal. The training is provided by APAC to support this programme.
Advocacy undertaken on a consistent manner to mobilize the support of policy makers, service providers, law enforcement authorities, development departments, etc., Advocacy shall assist in mobilizing the support of many individuals and organizations to provide care and support for CORE GROUP, to eliminate stigma discrimination. For these purpose SEVAI formed Project Level Advisory Committee. Once in Six months Advisory Committee meetings are conducted.
To eliminate stigma and discrimination to create an enabling environment for core group, press and media play a highly dominant role. Hence press and media including local cable TV support are mobilized on periodical basis. Interviews with the positive persons, its network are also being arranged. In addition information on services available for core groups also included.
SEVAI plays a vital role to ensure needed services for core group , to create an enabling environment, it coordinates with the other NGO’s involved in STD/HIV/AIDS prevention, Development Departments, Health Care Systems, Positive Networks, etc.,
Enough care is taken to ensure coordination at all levels keeping in view of providing prevention, care and support for core group. The Project team members maintain a good rapport with the officials and Organisations to mobilize their support.
Workdone in Trichy city:
|
S.No. |
Particulars |
Reach |
|
1 |
FSW |
1430 |
|
2 |
MSM |
79 |
|
3 |
TG |
14 |
|
4 |
FSW regular contact |
1469 |
|
5 |
MSM regular contact |
107 |
|
6 |
TG regular contact |
35 |
|
7 |
FSWs reached with complete intervention packages |
1300 |
|
8 |
MSMs reached with complete intervention packages |
79 |
|
9 |
TGs reached with complete intervention packages |
14 |
|
10 |
No. of individuals who have been identified for STI, tested for HIV |
1611 |
|
11 |
No. of individuals referred to Nakshatra clinics (FSW) |
1469 |
|
12 |
No. of individuals referred to Nakshatra clinics (MSM) |
107 |
|
13 |
No. of individuals referred to Nakshatra clinics (FSW) |
35 |
|
14 |
No. of individual provided any counseling services (FSW) |
1469 |
|
15 |
No. of individual provided any counseling services (MSM) |
107 |
|
16 |
No. of individual provided any counseling services (TG) |
35 |
|
17 |
ICTC tested (FSWs) |
1469 |
|
18 |
ICTC tested (MSMs) |
107 |
|
19 |
ICTC tested (TGs) |
35 |
|
Major Activities undertaken by SEVAI
|
|
E. Baseline Survey and Mapping E1. Inter Personal Relationship E2. Behaviour Change Communication (BCC) Events E3. Peer Education E4. Distribution of IEC Materials E5. Drop in Centre and Support Group Meetings for CORE GROUP E6. Promoting Health Seeking Behaviour and Home Care E7. Condom Promotion among Core group (if needed) E8. World AIDS Day E9. Training for Mutl Purpose Health Workers E10. Advocacy E11. Press, Media Mobilisation E12. Coordination E13. Income Generation Activities E14. Enrolling core groups in SHGs E15. Training Activities E16. Referral for STI/HIV/AIDS Treatment E17. Demonstration E18. Life Skills Education for CORE GROUPs E19. Best Practices to Share with Others E20. Networking
|
While initiating the project, it is undertaken a mapping exercise which carried out for identifying and estimating core groups viz., FSW, MSM, IDU in the targeted blocks for saturating the coverage of the composite prevention programme.
Link Worker Scheme- LWS scheme makes an effort to build a community-centered model for rural areas. This will include an outreach strategy to address the HIV prevention, care and support and treatment requirements in Tiruchirapalli district. The specific objective of the scheme includes: Reach out to HRGs and vulnerable men and women in rural areas with information, knowledge, skills on STI/HIV prevention and risk reduction.
Noted Tamil writer, film actor Rajesh spoke among the Link workers shared that it is desired to go for tuberculosis test during medical camp as Tuberculosis, or TB, is a bacterial infection that most often affects the lungs but can affect several other organs. Chronic cough with sputum is the most common symptom of tuberculosis affecting the lungs (pulmonary tuberculosis). Not all people infected by the tuberculosis bacteria develop TB. In a large number of cases the bacteria lies silent causing no symptoms at all. But such latent infection can become active when immunity is lowered. TB was at one point of time though t o be a disease of the past, but the problem has recently resurfaced in an even more serious form called multi-drug Resistant TB.
A cadre of trained local people- the Link Workers and Volunteers, Increase in knowledge on HIV transmission, risk behaviours, HIV prevention and available health services among HRGs and vulnerable young people and women,Increase in knowledge on HIV transmission, risk behaviours, HIV prevention and available health services among community members. Increased use of condoms by HRGs, their partners and clients. Increased utilization of STD management , ICTC, PPTCT and ART services by HRGs, their partners and clients
Large no of High risk groups in rural areas, Village based vulnerable youth, men and women .Large no of Bridge population (Migrants and truckers), Challenges in reaching prevention services in rural areas, Emphasize its more on local level (district to village coverage) and Convergence. Reduce stigma and discrimination against PLHA and their families.
SEVAI has rolled out Link Workers Scheme in Trichy district of Tamilnadu with the support of APAC/TANSAC. The scheme proposed by the National AIDS Control Programme (NACP- III) is specifically designed to reach out to the high risk and bridge populations in selected villages. The objective of the program is to create an enabling environment for PLHIV (People Living with HIV) and their families by reducing stigma and discrimination, establish inter-linkages between gender, sexuality and HIV, bringing into focus the vulnerability of youth and women in high risk communities and general populations.
The ‘link worker’ is a concept by which ranks of middle-level health care workers are trained to become the second important line of defence against HIV/AIDS. They are believed to be especially important in rural India to reach out to high-risk groups and vulnerable population with information, knowledge, skills on STI/HIV prevention and risk-reduction. The link worker forms a credible bridge between the patient and the doctor, and the patient and society, and helps build a community-centred HIV care model. TANSACS is creating a strong cadre of such link workers across the state. This scheme aims to increase demand generation, service utilization by strengthening referral linkages and community mobilization to address issues of stigma and discrimination among core group and people living with HIV/AIDS (PLHA) in the rural areas.
The link workers help establish referral and follow-up linkages for various services, including treatment for STIs, testing and treatment for TB, ICTC/PPTCT services, HIV care and support services including ART.
They help create an enabling environment for people living with HIV/AIDS and their families, reduce stigma and discrimination against PLHAs through interactions with existing community structures/ groups, like Village Health Committees (VHC) Self Help Groups (SHG) and Panchayati Raj Institutions (PRI).
They help promote and dispense condom use among high-risk groups.
The high risk groups identified through these link workers scheme is for promoting behavior change and for linking with other services.
Mapping of the district done for the identification and selection of villages. Based on this, link workers are selected and the implementation of the programme in the selected villages is carried out.
The Link Worker programme is being implemented in three phases
Phase I – Preparing community and local systems in select rural/ urban areas
Phase II – Strengthening community structures and responses
Phase III – Handing over integration into health system and exit.
Capacity building of the LWs
Mid-media campaign
Creation of condom depot and one Information Centre
Addition of other components – like TB/HIV treatment convergence, other health and social issues
Strengthen Monitoring & Evaluation
Increasing the availability and use of condoms among HRGs and other vulnerable men and women.
· APAC initiated the process of establishing village health committees to address the health related issues especially the STI/HIV/AIDS problems in villages. Village health functionaries, PRA members and other key stake holders in the villages were organized and formed village health committees. So far we have established 100VHCs.
Volunteers are the key persons in the village who can easily communicate the information to more number of people at a time. The individual who is an active person, who has influence in the village and should have service mind is taken as volunteers. So far we have identified 1235 volunteers.
Progress status:|
Category |
SNA Data |
Reachtill August 10 |
Percentage for SNA Data |
|
FSW |
1743 |
1698 |
97% |
|
MSM |
112 |
120 |
100% |
|
IDU |
21 |
21 |
100% |
|
Vulnerable Man |
4140 |
4055 |
97% |
|
Vulnerable Women |
2880 |
3195 |
100% |
|
PLHIV Male |
472 |
465 |
99% |
|
PLHIV Female |
320 |
389 |
100% |
|
OVC |
0 |
15 |
Additional Work |
|
Condom depots established |
100 |
130 |
100% |
|
Uptake of condoms through comdom depots |
0 |
24718 |
|
|
Uptake of condom through free distribution |
0 |
16179 |
|
|
Identification of volunteers |
1000 |
1481 |
100% |
|
ICTC (Total) Referrals |
2106 |
5006 |
100% |
|
ICTC Total Tested |
2106 |
2683 |
100% |
|
ICTC HRG |
563 |
1841 |
100% |
|
ICTC HRG Tested treated |
563 |
1142 |
100% |
|
STI Total Referral |
2106 |
4135 |
100% |
|
STI tested treated |
2106 |
3040 |
100% |
|
STI HRG |
563 |
1508 |
100% |
|
STI HRG Tested treated |
563 |
1223 |
100% |
|
TB Referral |
0 |
58 |
|
|
TB Tested treated |
0 |
43 |
|
|
TI NGO/CBO(only for HRG Population) |
0 |
7 |
|
|
PLHA network |
0 |
58 |
|
|
No identified positive |
0 |
22 |
|
|
ART referral |
0 |
39 |
|
|
Advocacy meeting with district level stakholders |
20 |
20 |
100% |
|
Meeting with other Village functionaries. (Panchayat / NYK etc) |
0 |
89 |
|
|
Community events and meetings organized with SHG/Youth clubs |
0 |
744 |
|
|
No of information centres establised |
100 |
107 |
100% |
|
No of red ribbon clubs formed and operationalized |
50 |
100 |
100% |
|
Village Health committee |
100 |
100 |
100% |
SEVAI Resource and Training centre in Traditional Media for Trichy Region covering 11 districts, is functioning successfully in partnership with APAC – VHS – USAID, Chennai. The Crux objective of this resource and Training centre is to build capacities of agencies /institutions to plan and implement targeted intervention to sensitize the target population in STD / HIV / AIDS prevention, Care and support through traditional media resulting in behavior modification among the target population.
Name of the programme:Training Programme for District Level Model Cultural Teams on STI/ HIV/ AIDS/ Risk Perception and Demand Generation for Existing Services Justification for the programme:
The justification / need for a training programme could be expressed in terms of components such as information, knowledge, skills & competencies, Attitudes and Values.
As the APAC partner new NGOs from SEVAI R& T centre target region has not received TOT training programme on STI / HIV / AIDS care and support services, there arises a need to organize this TOT programme on Traditional media for seven days.
Development of Knowledge of each TOT is highly needed so that each trainer.
Knowledge by itself is of no use or value, if it remains static or “sits” in the mind of a person. It acquires meaning and assumes an active form when it.
In this TOT training programme their arises a significant need to develop skills of the trainers in performances, voicing, organizing and managing a cultural team. Hence there arises a need to develop skills and competencies through exercise, practice field testing of performance, getting feedback for improvement and developing confidence in their skills and competencies. Along with a repertoire of knowledge and competencies, the participants bring with them a package of personal preferences, attitudes and values. Therefore, SEVAI R&T centre has planned meticulously to make a participant aware of his / her attitudes and values and indicate how these are helping or impeding the performance of their job as a TOT. the programme has included new and more values and attitudes in each participant with a view to engender appropriate behavioral changes. The training has involved In identifying desirable attitudes and values that has contributed to the improvement of work climate and the participants, relationships with team members, coordinators and superiors. This has lead to personal growth. Consequently, a component on personal development in this TOT programme has been immensely helpful in promoting healthily relations within the group, thus facilitating learning.
Outcome of a Programme:
District Collector,Trichy honors’ J.Amala for R&T works of APAC/SEVAI on 15th August 2010Self Help groups in SEVAI have been imparted HIV/AIDS Awareness and support to the PHHIVS. 2800 women were provided with HIV/AIDS awareness with active participation in the programs women’s self help groups in the community and women’s fellowship groups in Churches. To further enhance grass root level competence local NGOs were given practical refresher training at our centers and the initial program organized by them after the refresher training was monitored by our team in order to help them improve their post training performance.
Since the number of people requiring awareness and other HIV/AIDS related services is very large it is absolutely essential to train adequate numbers of competent trainers who in turn help train others to provide the required services. With this end in view 30 paramedical personnel were trained during a 3 day communication workshop to conduct awareness programs in their respective localities and among peer groups.
In its community- -based training sessions, SEVAI approaches HIV/AIDS as a developmental issue. This calls for spaced facilitation covering aspects of life skills development, HIV/AIDS prevention, life choices, assertive skills building, communication, self-esteem building, social and emotional development, and gender sensitization. The idea is to enable participants to gain not just knowledge but skills to protect themselves from HIV/AIDS.
Specifically, SEVAI’s training methodology is structured to enable participants to introspect, empathize, experience and apply concepts promoting integration of HIV/AIDS prevention, care, and support into their existing work.SEVAI uses a positive approach – games, puzzles, jokes, simulation, stories, role playing, dances, cultural music – to create a non-threatening training atmosphere. This strategy is designed to encourage participants to really participate in a process of experiential learning. More specifically, the training is characterized by activities that:
The worst affected by the epidemic are women living with HIV particularly those who have lost their husbands to the disease. These are usually widows who live through an unending nightmare receiving blows after blows: victims of poverty, illiteracy, social evils such as dowry and a system of marriage where there is neither the power to make decisions nor the freedom to express their will even in terms of intimate physical relationship with their husbands. Most of the women are originally infected by their husbands after the death of their husbands they are not only rejected by the family of the husband but abandoned by even their own parents and siblings. They are forced to fend for themselves and their children who may also be infected. Most of them have no skills to get jobs. They have to take care of their children and also the cost of treatment. Added to all these women to give them an opportunity to regain hope and live with dignity enjoying for the first time in their lives the freedom to make decisions. Sustained counseling for motivation and empowerment combined with skills building programmes for income generation are the main activities of this rehabilitation centre.
A Non Governmental Organization (NGO) like SEVAI has to be registered under any one of the following acts.
The Government of India passed the Societies Registration Act of 1860 and subsequently the State Governments passed various amending Acts repealing the Central Act Tamilnadu Government has amended this act as Tamilnadu Societies Registration Act of 1975 and subsequently amended this act at various occasions and SEVAI complies with this Societies Registration Act.
The common characteristics are:
All the SEVAI assets are registered only in the name of the Society and not in the name of the office bearers or any other personal name. Similarly, income of the Society cannot be distributed among the members and must be utilised for the activities.
At the time of dissolution, the Assets must not be divided amongst the members, but must be transferred to other Societies with similar objectives.
SEVAI complies with the following statutory requirements of income tax department. Income earned by Organisations is liable to Income Tax (IT), bit exemptions are provided:
SEVAI ensures that the Management of the Organisation depends largely on the efficient orgnaisation of its accounting systems.
Accounting helps to: Record,Clarif up, Sum up.
All accounts can be classified under either of the two categories:
i) Capital ii) Revenue
The following statements have to be prepared separately for Foreign Contribution, Local Contributions, Income Generation Project and a combined one for the whole Organisation.
1. Receipts and Payments account for the year ending
31st March.
2. Income and Expenditure account for the year ending 31st March.
3. Balance Sheet as on 31st March.
4. Auditor’s Report.
5. In the case of IGP Account, separate statement of transactions to be attached
a. It is a summarised copy of the cash book classified under major heads.
b. All Receipts and Payments are included irrespective of revenue or capital in nature.
c. It only reflects the actual inflow and outflow of funds. Non-cash entries like provision for salary, rent, depreciation, etc., will not be included.
| Payments Paym | Receipts |
|---|---|
| Opening Balance | Personnel Expenses Programme Expenses |
| Donation/Grants | Administrative Expenses Closing Balance |
| Bank interest | |
| Other Receipts |
Income and Expenditure account is drawn up in the case of non-profit Organisations. It is equivalent to profit and loss account in the case of profit making Organisation.
| Expenditure | Income |
| Expenses relating to the year | Income relating to the year |
The difference between Receipts and Payments Accounts and Income and Expenditure Account is indicated below
| # | Receipts and Payments | Income and Expenditure |
|---|---|---|
| 1 | This is a summarised statement of cash/bank transactions of a particular Period/ year. | This is a reflection of income and expenditure for that Particular period/year alone. |
| 2 | This starts with opening cash, bank and other balances and ends with closing balances | There is no opening or closing balance. |
| 3 | This account contains all the Receipts and Payments both capital and revenue irrespective of whether they belong to previous, current or succeeding years. | This records only revenue items excluding capital items relating to the current year. Items relating to the past and future years are excluded |
| 4 | In this account Receipts are shown in Left hand (Debit) side and payment are shown on the right hand (Credit) side | In this account income is shown on Right hand (Credit) side and expenditure on left-hand (Debit) side. |
| 5 | This does not include outstanding income and expenditure. | The outstanding income and expenditure are included. |
| 6 | This account need not be accompanied by a balance sheet. | This account must always be accompanied by a balance sheet. |
| 7 | Depreciation and provisions are not included | Depreciation and provisions are included |
| 8 | Payments are regulated by taking into account the availability of Bank/cash balances. | The actual as well as accrued income and expenditure of the accounting year is reflected. |
This is a statement of the financial position of an Organisation on a particular date. It has two sides namely Assets and Liabilities
Balance Sheet as on 31st March| Liabilities | Assets | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds – e.g., Capital Fund, Life membership | Fixed Assets a) Land b) Buildings, etc. |
|||||||||
| Other earmarked funds- e.g., Capital, Balance of Grants | Movable Assets Vehicles, etc. | |||||||||
| Corpus Fund | Investments – Fixed Deposits Advances, Other Advances. | |||||||||
| Loans – e.g., Over Drafts, Government Loans | Other Current Assets – Closing Stock | |||||||||
| Current Liabilities | Excess of Expenditure over Income (to be carried over) | |||||||||
| Excess of Income over Expenditure | Cash and Bank Balances | |||||||||
| 1) Vouchers | a) Payments to be supported by vouchers with details b) Must have serial number c) Must indicate head of account/purpose d) To be kept for 10 years e) Must be signed by the claimant f) Revenue stamp must be affixed if the gross claim exceeds Rs.500/ – g) Must be passed by the competent authority |
| 2) Receipts | a) Receipts to be supported by the letters/especially Corpus Donation b) Must be serially numbered c) Must be stamped, if necessary |
| 3) Cash Book | a) Record of receipts and payments b) To be maintained in Double Entry system c) Daily closing balance must be shown |
| 4) Journal | Intended mainly for non-cash adjustments |
| 5) Ledger | a) Classification of expenses b) Sanctioned budget must be written on top |
| 6) Trial Balance | List of balances at the end of the period, extracted from the ledger |
| 7) Bank reconciliation | To be prepared for all Bank Accounts monthly |
| 8) Receipts and Payments Account | Consolidation of all cash transactions |
| 9) Income and Expenditure Account | Reflecting the transaction for the period alone, disclosing the net surplus/deficit |
| 10) Balance Sheet | Position of assets and liabilities as on a particular date |
| 11)ControlRecords | ) Attendance Register
b) Salary Records c) Stock Records – Stationery, medicine, etc. d) Staff Appointment Order e) Staff file showing Academic qualification, Training undergone, Position held, Meritorious achievement, Resignation and Disciplinary proceedings etc. f) Fixed Assets Register g) Investment Register/Fixed Deposits h) Telephone and Trunk Call Register i) Postal Inward Register j) Postal Outward Register k) Vehicle Log Book l) Cheque /Register m) Advance Payment/Adjustment Register
(ii) Programme Advance register |
A separate Receipt book for each of the following must be maintained:
a) Foreign Contribution
b) Corpus Fund
c) Others
At the time of issuing the receipt book to the cashier, the serial number must be noted.
Minimum two bank accounts are considered essential, one for funds received under FCRA and another for funds received under local contributions. There is no restriction on the number of accounts that can be opened for local funds. There shall be separate bank account for LC Corpus fund. In the case of FC Corpus, it must be credited in the approved FCRA account and then invested. The interest of the FC Corpus must be credited in the FCRA account.
C) Cash BookA Cash Book with a bank column is essential. The FC Cash Book must be separate. A ledger and a journal book are required to be maintained separately.
These must be supported by receipt books, cash and bank vouchers and journal vouchers.
D) Maintenance of vouchersAll the vouchers are to be approved by the Director or the Secretary as per the rules. Every voucher will have to pass through three persons when the payment is made, one person who prepares the voucher, another who verifies it and the Chief Functionary or Director who approves it.
a) Normally the International donors transfer funds directly from their Headquarters in Foreign
Source to the Organisations in India which will be treated as First Receipt. There are certain
Cases where the Branch Office of the International funders receives first in India and then
transfers the funds to the Organisations. In such cases, the Organisations have to declare
these amounts in the second column and subsequent recipient.
b) Similarly, in the case of interest earned, it is to be declared as second/subsequent recipient
Column.
c) The realization of Assets sold must also be declared as a second/subsequent receipt.
d) The same procedure has to be followed in the case of receipt in kind
The Central Intelligence Bureau Officer or the State Revenue Official or any other Government Officer who has been authorised to inspect the Books of Accounts shall inspect the Books of Accounts. The Organisation has to necessarily allow them to inspect the Books of Accounts and may request them to initial the Books of Accounts. If they are requesting certain information to be furnished in writing, it could be furnished in writing in the official letter head signed by the Chief Executive and a copy of such correspondence may be marked to the Home Ministry for information.
3.There are certain Village level Sangams or Organisations which to not have approval from the Home Ministry: is it possible to transfer the Foreign Contribution money to them to strengthen There activities?It is not possible to transfer Foreign Contribution directly or indirectly, to any other Organisation registered or unregistered which does not have approval from the Home Ministry to receive Foreign Contribution.
4. Can NGOs receive funds from a Foreign Visitor?a) Any Organisation which has regular number/approval from the Home Ministry can receive
Donation/Grant from a Foreign Visitor.
b) This donation/grant may be in Foreign or Indian Currency or in kind
c) The Organisation must make a Receipt indicating his name, passport number and other details and
such donation must be deposited in FC Account and it must be utilized for the purpose for which
the amount has been received.
The collected amount must be deposited only in FC Account. The amount may be re-distributed again. Necessary accounting records must be maintained and such transactions must be reflected under the head, “Any other purpose” in FC-3 statements with details of Opening Balance, Closing Balance, etc. The amount collected must be reflected as “second and subsequent recipient” and amount distributed must be shown as utilisation. The receipts and payments account and Balance Sheet of Foreign Contribution must also reflect the transaction.
6. How to reflect Assets purchased both from FC & LC in the records?It is not advisable to purchase Assets like Vehicles, partly from LC account and partly from FC Account. There will be problem in indicating the asset value in the Balance Sheet of FC. In the case of divisible assets, like land, it may be possible to purchase, provided separate cheques are issued from FC and LC depending on the availability of funds. This must be brought to the notice of the donors.
7. Can an NGO change the Executive Committee members and whether it will affect the present registration with the Home Ministry?The Notification dated 27.12.96 speaks only about the Office Bearers. If there is a change which leads to 50 percent or more office bearers, then, the Organisation has to send fresh application to the Home Ministry for approval and till such time, the FC account must not be operated. However the Organisation can apply for prior permission and if the permission is obtained it can operate the account.
8. How can an Organisation be registered?An Organisation can be registered in anyone of the following ways:
i. As a Company (not for profit) registered under Section 25 of Company’s Act.
ii. As a Society, under Societies Registration Act.
iii. As a Public Charitable Trust, registered under the Indian Trust Act.
iv. As a Co-operative, under the Co-operative Act.
v. As a Trade Union, under the Trade Unions Act.
Every form of Organisation has its own strengths and weaknesses. The effectiveness depends upon the efficiency in the management of the Organisation. It is said that the Society is more democratic. But we can see a number of Societies management more autocratically. Similarly, the Trusts can be managed more democratically. It is the intention and working of the Management which is more important. Management must have broad based members and Board and must run the Organization more democratically and with social transparency.
10. Must an NGO intimate the amendments to the Registrar?The Amendments must be intimated to the Registrar since only then they become operational.
11. The Trust Deed permits to have 5 trustees. Only 3 trustees have so far been appointed. Must we register with the sub-registrar if we appoint any new Trustee?No. Since the Deed provides for 5 Trustees, the new trustees can be appointed up to a total of 5 Trustees.
12. Can an International Donor insist that the project partner must comply with rules and regulations of the partners’ country?Yes. They have to. Normally this is included as part of their agreement.
13. Can an un-registered Organisation receive foreign funds?Yes. It can receive after getting approval from the Home Ministry. However, it has to comply with other laws like the Income Tax, etc.
14. Can an Organisation change the Auditor?Yes. That can be decided by the members in the Annual General Body Meeting. 15. Can we open different Bank accounts for different programmes?
All FC must be operated only in One FC approved Bank account. But in the case of LC, different accounts may be opened for different, programmes.
16. Must we show the peoples’ contribution in the FC account?If the Local Contribution is declared to the funding agency at the time of presenting the proposal, you shall maintain a separate Local account to deposit all the local receipts.
The funds from local contribution must not be mixed and deposited in FC account. But a statement may be prepared indicating the amount spent in FC/LC and the total expenditure incurred.
| Expenditure Head | Foreign Contribution | Peoples’ Contribution | Total |
|---|---|---|---|
Value the contribution in terms of money and record it as receipt. It must be reflected in accounting statements and must be certified by the Auditor. There are provisions in the revised FC-3 form to indicate the transactions in kind.
18. Can an Executive Committee Member with voting right of a Society get remuneration from the Society?Yes. It is possible only after obtaining the written permission from the Inspector General of Registration. In Tamil Nadu, Societies can send a detailed letter with the resolution of the Society and with a letter of approval from the Donors to the Inspector General of Registration through the respective Registrar of Societies and only after getting the written consent, the remuneration can be drawn. Similar procedure also exists in Andhra Pradesh and Karnataka.
19. Can land be purchased in the name of the President of the Organisation since the charges for registration is less if we do so?No. It is essential that any asset purchased using the Organisations’ funds must be registered only in the name of the Organisation even if we have to pay more as registration charges. It must be specifically worded that the land purchased belongs to the Organisation and must be utilized only for the activities of the Organisation. This is suggested to avoid Income Tax complication and also transparency of ownership of the Organisation. In case of vehicles, the registration must be in the name of the Organisation irrespective of the registration fees that we have to pay out of the Organisation funds. Any other alternative method would be viewed seriously both under the Foreign Contribution Act and the Income Tax Act.
20. What are the certificates to be issued by the auditor?1. The actual expenditures compared with approved budgets bringing into light the under/over
expenditure in the individual budget item.
2. The appropriation from one head to another head without specific sanction/approval from SEVAI
must be brought to light.
3. The closing balance as on 31st March must be indicated.
4. The interest earned out of SEVAI funds and details of utilisation of such interest has to be certified
by the auditor.
5. The Auditor’s report must be attached.
As per standard accounting practices, it is essential that depreciation has to be charged for the assets so that the financial statement reflects true and fair position. But in the case of Balance Sheet of the Foreign Contribution it is better that depreciation is not charged in the Statement of Accounts to be sent to the Home Ministry. The depreciation can be charged at the time of preparation of consolidated Statement of Accounts. Since SEVAI is funding for the purchase of assets, SEVAI will not reimburse depreciation charges.
22.What are the various forms used by the Development Organisation? Forms under the Foreign Contribution (Regulation) Act (FCRA) FC 1-A For Prior Permission
Form FC 3 Registration/Approval for receipt of FC
Form FC 3 Annual Returns alongwith Receipts &
Payments A/c. and Balance Sheet of FC
Form FC 6 Foreign Contribution Article A/c.
Form FC 7 Foreign Contribution Securities A/c
Forms under the Income Tax Act
Form No\10 Accumulation of Fund Approval to carry forward
The unutilized funds to the subsequent years
Form No\10-A Registration under Income Tax Act
Form No\10-G Application for Approval U/S. 80/(G)
Form No\3-A Annual Returns alongwith Consolidated
Statement of Accounts of the Organisation
Form No\10-B Certificate to be issued by the Charted Accountant
– Form 10-B must be enclosed along with Form
3-A to be sent to the IT Department
An NGO cannot start business with profit motive. However, the IGP can be substantiated, if the Donor specifically sanctions the amount to the invested as IGP as a part of sustainability.
a)If IGP were to create employment opportunities for people.
b)If IGP were to be a part of training strategy to train people. Each case has to be substantiated on the basis of merit. The surplus of IGP can get exempted provided,
(i)The IGP undertaken is within the objective of the Trust.
(ii)The activity is a part of the sustainability or provides employment opportunities for people.
(iii)Surplus, if any, will not be distributed amongst the members of the Board, but will have to be utilized for the activities of the Trust.
No necessary. But it will be difficult to organize and control the activities if she/he is not living nearby. The remote control operation seldom works with NGOs. If there is a good professional team, it will work.
25. Can an NGO publish regular Newsletters or books?No. NGO cannot publish without getting the approval. But if the publication is incidental to the attainment of the objective of the Society/Trust, the Organisation can publish periodicals, books, etc.
26.Can an NGO publish Newsletter/books, etc., as ‘For Provide Circulation Only’ without getting the approval?Mentioning as ‘For Private Circulation Only’ does not differentiate the provisions of the Act. If the publication is brought out at periodical intervals, then it may be considered as a regular newspaper. The Government however may permit Associations if they apply in Form “X” and get approval (Notification No.50760 (E) dated 3.8.1987).
27.In the case of prior approval, if the value of money exceeds the approved amount due to the raise in the Conversion rate, how to deal with the excess amount?If the permission if for the amount in foreign currency, then there is no problem. If the approval is in Indian currency then, the NGO has to get the approval from the Government before transacting such excess funds.
28.Can we redeposit the amount withdraw from the FC Bank Account?Yes. We can.
29.Will it not be a second entry, if we redeposit the amount withdraw from the FC Bank Account?No. We must record the entries in the Cash Book and proper documentation is to be kept.
30. Some Funding agencies ask us to maintain a separate Cash Book for their funds. How do maintain?Subsidiary Cash Books can be maintained. But only one master Cash Book must be maintained as per the FCR Act. In such cases it may be advisable to maintain separate ledgers for Donors.
31. Is it necessary to submit FC-3 Returns if the Organisation has not received any money for a particular period?Yes. Nil Returns have to be submitted.
32. Will there be any inspection to the Organisation from the Registrar’s office, if the Organisation is registered under the Societies Act/Trust Act?Yes. As per the Societies Registration Act, the Registrar can inspect. There is no provision to this effect if the Organisation is registered under the Trust Act.
33. The societies Act permits any General Body Member to become Executive Committee Member once in 2/3 years through election. But the FCRA now says that if more than 50% of the Executive members are changed, we will have to apply again to get it registered under FCRA. Is this not interference in the democratic rights of the membersYes. The recent ammendment of FCRA seems to be undemocratic and an interference in the democratic rights. There were representations to the Home Ministry in this regard. FCRA only indicates about 50% the change of office bearers. The Associations have to distinguish between office bearers and Executive Members.
34. What is meant by Financial Management in an Organisation?a) Preparation of the Annual Budget Estimates
b) Withdrawal and disbursement of Funds
c) Maintenance of prescribed accounts
d) Ensuring Audit of Accounts
e) Rendering Returns to the authorities concerned
Budget is a document showing the estimated annual income and expenditure of the Organisation for implementing a particular project. It shows the availability of Funds for various activities to be undertaken during the year. Timely and proper utilisation of funds based on the budget provision implies achievement of the goal/objective for which the funds are needed. This is why, estimates have to be framed on realistic basis so that there may not be scope for non-utilisation/under utilisation/diversion of funds. Budget monitoring at frequent intervals is a must. The budget monitoring at frequent intervals is a must. The budget can be regarded as a mirror for the growth of the Organisation.
36.Does the budget provision laps at the end of the year?The budget provision that remains unutilized automatically lapses at the end of the financial year (31st March). The unutilized balance must be carried forward to the subsequent year, with proper resolution of the Governing Body of the Organisation and with the concurrence of the Donor; otherwise the unutilized balance requires to be refunded to the Donor.
38. How do you regulate withdrawal of funds from the Bank?In as much as the project activities are met out of Foreign Contribution accounts, the day-to-day withdrawal of the funds from the Bank must be based on actual requirements. For this purpose, the details of activities to be carried out in a Calendar Month must be discussed at the Planning Meeting held with the Programme Co-ordinators, Administrator and Accountant for assessing the funds requirement. The Director presiding over the meeting will have to sanction the monthly indents for drawing of funds. Based on Monthly indents, the accounts department will provide funds on day-to-day basis, as per requirements put forth by the Programme Co-ordinators/Administrator. Under no circumstance, the funds not required for immediate disbursement must be withdrawn from the Bank.
39. What safeguards are to be kept in mind while making cash disbursements?a) Ensure submission of the proper voucher duly signed by the claimant and sanctined by the Director.
b) In the case of suppliers/contractors payment must be made by cheques/drafts and cash receipt must be obtained.
c) Insist on stock entry certificate for the materials purchased.
d) Deduct advance/part payment already made, while making the payments.
e) The staff members may be induced to maintain Savings Bank Accounts for crediting their monthly salaries.
a) Vehicle facility must be availed for bulk withdrawal of funds from the bank.
b) Minimum cash balance alone must be kept in the office for urgent expenses.
c) The daily closing balance of the cash must be recorded with notes/coins details and attested by the Secretary/Treasurer.
d) The office cash chest must be provided with double-locks, of which one key will be kept by accountant and another key by the Director.
e) Relevant Insurance policies must be taken.
a) In the case of purchases, the store keeper will have to furnish the certificate regarding the quality and quantity of material purchased, as also the stock entry certificate on the bill copy of the supplier.
b) The supplier’s must be in the name of the Organisation and not in the individual’s name.
c) The payment must be made by crossed cheques.
d) The above conditions shall apply in respect of bills of all work contracts.
e) In the case of the staff T.A. claims, the supporting vouchers for journey undertaken, lodging bill, hotel bill etc., have to be enclosed. It may also be seen whether the duration of halt in camp places is reasonable and the hospitality expenses incurred, if any, are justified.
Yes. The International Donors are collecting funds from Governmental and non-governmental philanthropists in their own respective countries. They are answerable to:
a) Their own Institutional donors including their Government
b) Individual donors and others who contribute
c) Their Board Members
d) Tax authorities and other legal regulatory personnel to whom they are accountable as per their statutes, and
e) Their statutory and internal auditors.
Hence the donors are insisting on,
(i) Information about the Organisation, present and future action plans, half yearly and annual reports
(ii) Half-yearly statement of accounts and the annual audited statement of accounts
The International donors collect the above information – statement of accounts – documents and present them to their donors, their auditors and to their authorities. This flow of information helps them to be transparent and also helps to increase their efforts with regard to resource mobilization.
a) Economy in expenditure by adhering to the budget provision.
b) Systematic writing of accounts and keeping the books of accounts up to date.
c) Proper filling of vouchers.
d) Periodical review of Bank balances and investment of surplus funds under short term Fixed Deposits in CO-Operative Bank offering higher rate of interest.
e) Preparation of Monthly Receipts and Payments Accounts.
f) Reporting quarterly financial transactions to the Governing Body of the Organisation.
g) Periodical verification of Fixed Assets and Disposal of unserviceable items.
h) Keeping minimum of stock of consumable items.
i) Speedy action for getting the adjustment voucher for the outstanding items of Programme Advances.
j) By keeping minimum cash balance in the office.
k) Closing of Books of accounts at the end of six months period and submission of accounts to the statutory Auditor for interim Audit.
l) Rendering the reports and Accounts to the Statutory Authorities and the Donors within the due dates.
a) Vouchers
b) Cash book
c) Receipt budget
d) General/subledger
e) Trial balance
f) Bank Reconciliation certificate
g) Bank Pass Books
h) Cash balance certificate
i) Budget Communication
j) Donor’s Letter sanctioning Grants
k) Bank Credit Advice for Receipt of Grant
l) Receipts and Payments Accounts
m) Income and Expenditure Accounts
n) FC-3 Form Statement
o) Donorwise Receipts and Payments Accounts
p) Activity Report
q) Income Tax Statements
r) Fixed Asset Register
s) Fixed Deposits Register
t) Investment Register
a) Preparation of budget
b) Donor’s approval/execution of agreement
c) Release of funds
d) Requirement of funds for each month
e) Need based withdrawal for each month
f) Disbursement on submission of bills
g) Scrutiny of bills/vouchers
h) Entry in Cash book
i) Computerisation of day-to-day transactions
j) Review of monthly accounts with reference to budget estimates
k) Salary bill preparation
l) Sanction of loan to staff and maintenance of General Register
m) Issue of printed Receipts
n) Placing of monthly accounts before the Finance Committee
o) Arranging and fixing of Executive Committee Meetings
p) Review of Affairs of the Society by the Executive Committee
q) Final settlement of Staff Welfare Claim to staff tendering resignation
r) Audit of annual accounts
s) Adoption of the accounts of the Society at the Annual General Body Meeting
t) Filing of Annual Returns to the Statutory Authorities – Ministry of Home Affairs, Income Tax Office & Registrar of Societies
u) Rendering of Project Accounts to the Donors
Budgeting and Monitoring involves a system of planning, executing the plan and monitoring and evaluating the performance and financially managing the activities of the Organisation.
Budget is thus:a) Financial statement with available quantitative details.
b) Prepared and approved prior to a defined period of time.
c) Is an instrument to implement the objectives of the Organisation.
Format for preparation of Budget
| S.No | Description | Previous Year | Current Year | Next Year |
| Estimated Budget for the previous year | Actual Expenditure | Budget Estimation | ||
| 1 | Staff Salary | Next Year | ||
| 2 | Programme Expenses a) b) c) |
|||
| 3 | Activity 1 Activity 2 Activity 3 Activity 4 Activity 5 |
|||
| Total Expenses |
Contribution from Funding Agencies
Contribution from Project Partners
Other sources with details
Total Income
Surplus/Deficit
Budget/Monetary Control Statements Performa: 1| Previous Year | Description | Current Month | Cumulative for the year | Remark | ||||||
| Budget | Actual | Budget | Actual | Budget | Actual | |||||
Proforma: 2
| Particulars of Expenditure | Original Budget | Amount Spent | Total | Under (or) Over spent | Remark | ||
| Up to the Month | Current Month | ||||||
1.0 Booking Keeping
1.1 Double Entry System to be followed:
A separate Cash Book with Bank Column must be maintained for FC received and Ledger has to be maintained.
Cash Book has to be maintained separately for Local Contribution received.
1.2 Ledgers as Budget Head
1. The approved Budget amount must be indicated in all the Ledger Folios in red ink at the top
2. The Budget Heads as approved by SEVAI must be adopted and separate Ledger Folio has been maintained for respective heads.
1.3 Registers
The following Registers has been maintained:-
1. Register of Land with Patta (title) number
2. Fixed Assets Registers
3. Register of Advances, Loans and Revolving Fund
4. Register for Travel Advance
5. Register for Stationery
6. Register for Trainings conducted
7. Log Book for Vehicles
8. Register for Investments
9. Salary Register
10. Attendance Register
11. Loans Register
12. Postal Register
13. Telephone & STD Register
14. Others, depending upon the needs of the Organisation
1.4 Cheque Transactions
Any payment exceeding Rs.19,000/- will be done either by a A/c. Payee/Crossed cheque/Demand
Draft. However, in exceptional cases, Cash may be paid with full details with supporting vouchers
1.5 Programme Advance
All Programme advances must be settled within 15days after the programme is implemented.
1.6 Bank Account
There must be a separate Bank account for all Foreign Contribution transactions which must be approved by the Ministry of Home Affairs. Amounts received from SEVAI must be treated only as foreign source and it must be credited in FC Account. The Organisations can have local fund account depending upon the need.
1.7 Maintenance of Vouchers
All vouchers are to be approved by the Secretary of the Board or such other person(s) authorised by
The rules of the Society/Trust. All vouchers must be supported by bills evidencing payment. They
Must have serial number, must indicate head of account and purpose.
1.8 Separate Book Keeping for SEVAI Grant
For SEVAI funds, separate accounting (ledgers and registers) is necessary. This will help to know
The unspent balance available and the interest accrued. Even in the case of “co-funding” the interest
Accrued and unspent balance will have to be calculated in proportion of grants received from
Donors.
1.9 Accountant
Keeping in mind the importance of accounts, SEVAI would request the partners to have a regular
Accountant (full or part time depending on the work load of the particular Organisation).
1. The following statements are to prepared for the financial year ending
| Receipts & Payments A/c. | Income & Expenditure A/c | Balance Sheet | Certificates/Forms | |
| 1.01 Foreign Contribution | FC-3 Form | |||
| 1.02 Local Contribution i. CAPART ii. Social iii. Welfare |
Utilisation Certificate | |||
| Consolidation LC | ||||
| 1.03 EDP(Entrepreneurial Development Programme) | Profit and Loss Account | |||
| 1.04 Consolidaiton of all the above | ||||
| 1.05 Statements for Income Tax purposes | a) Computaion of Income b) 10-B Certificate c) Profite and Loss Accounts of EDP |
All the above said statements must have the usual schedules and annexure like the list of advances, etc. as per the requirement. Explanatory notes to the Financial Statements are to be attached.
i. Significant Accounting policies adopted
ii. Significant changes, if any in the accounting policies
Annual Report of the Organisations, details of beneficiaries and other required details as per the Agreement must be submitted. Separate Audited Statement of Accounts of Peoples’ Organisations related to Entrepreneurial Development Programme (EDP) must be sent as per the requirement.
2. In the case of Statement and Reports to SEVAI, the statement of Receipts and Payments for their grants, must be prepared simultaneously with the following details.
i. The actual expenditure with the approved Budget/sanction and analysis of the reasons for major variations. If modifications have been accepted by SEVI, the letters of reference must be indicated.
ii. Similar exercise must also be done with corresponding expenditure of the previous years for control purposes.
iii. The interest earned out of SEVAI funds must be shown separately in the details of approval and utilisation.
3. The following details must be prepared along with the statements:
a) In the case of Revolving Fund/Loan to villagers, the following particulars must be furnished:-
| Local Contribution | Foreign Contribution | TOTAL | |
| ( in Rupees) | |||
| Opening Balance of the Revolving Fund | |||
| Amount collected during the year | |||
| Disbursement during the year | |||
| Closing Balance as on 31st March | |||
| Interest collected from RF, if any Utilisation of Interest | |||
b) The Certificate of Balance from the Banks, for SB Accounts and Fixed Deposit as on 31st March must be obtained with details of interest paid/payable/ The Bank reconciliation statement Each bank account must be prepared along with details of subsequent entries in the Pass Book, etc.
4. All Travel Advances, temporary advances and other impressed advances must be adjusted before 31st March.
. If depreciation is claimed, the original cost must be retained and the value actually spent for acquiring the assets must be clearly indicated in the Balance Sheet. The accumulated depreciation can be deducted out of the value and shown separately. SEVAI will not reimburse depreciation charges, if any.
6. If the unspent balance as on 31st. March is likely to be more than 25% of the funds received during the year, it is essential to arrange for an Executive Committee meeting and pass a resolution in the EC/Board to carry over the unspent balance to the subsequent year. The Income Tax Department is taking a view that investment in Fixed Deposits during the year-end Without anyspecific authorization/purpose will not be construed as expenditure. Caution may Be taken in this regard, and in all the cases, if the expected utilisation is less than 75% of total Receipt, it is always better to pass a resolution and file Form-10.
If any fixed asset is sold during the year, it is essential that the amount realized be used only For the purpose of investment in fixed assets perhaps within the year.
SEVAI implements providing Community based Drinking Water Supply with the components of (I) demand-driven and community participation approach, (ii) panchayats / communities to plan, implement, operate, maintain and manage all drinking water schemes, (iii) partial capital cost sharing by the communities upfront in cash, (iv) full ownership of drinking water assets with Gram Panchayats and (v) full Operation and Maintenance by the users/ Panchayats.
The strategy is to make the Programme ‘community led’ and ‘people centered’. A “demand driven approach” is adopted with increased emphasis on awareness creation and demand generation for sanitary facilities in houses, schools and for cleaner environment. Alternate delivery mechanisms had been adopted to meet the community needs. Subsidy for individual household latrine units has been replaced by incentive to the poorest of the poor households. Sanitation is a major component and an entry point for wider acceptance of sanitation by the rural people. Technology improvisations to meet the customer preferences and location specific intensive IEC Campaign involving Panchayati Raj Institutions, Women Groups, Self Help Groups, etc. are also important components of the Strategy. The strategy addresses all sections of rural population to bring about the relevant behavioural changes for improved sanitation and hygiene practices and meet their sanitary hardware requirements in an affordable and accessible manner by offering a wide range of technological choicesThe physical implementation gets oriented towards satisfying the felt-needs, wherein individual households choose from a menu of options for their household latrines. The built-in flexibility in the menu of options gives the poor and the disadvantaged families’ opportunity for subsequent upgradation depending upon their requirements and financial position. In the “campaign approach”, intensive IEC and advocacy, with participation of SHGs/Panchayati Raj Institutions/resource organizations, take place to bring about the desired behavioural changes for relevant sanitation practices, provision of alternate delivery system; proper technical specifications, designs and quality of installations are also provided to effectively. /Bed side nursing by SEVAI worker/
Remote rural areas suffer from a lack of health and sanitation measures which had a negative effect on all of the community’s members. Water has impact on both health and disease. Water-related diseases include those due to micro-organisms and chemicals in water people drink; diseases like schistosomiasis which have part of their lifecycle in water; diseases like malaria with water-related vectors; drowning and some injuries; and others such as legionellosis carried by aerosols containing certain micro-organisms. Water also contributes to health, through hygiene.
SEVAI has both rural and urban projects to help increase access to water and sanitation. As sanitation coverage is very low, projects focus on promoting sanitation among the rural poor by creating a demand for latrines. When members of the community learn that poor hygiene fuels disease and work out for themselves the costs in medicine and lost productivity, their raised awareness will inspire them to develop their own solutions.
A series of well received training manuals and materials developed by SEVAI have also given hygiene promotion a boost. These materials have been used by Self Help groups and user groups.SEVAI projects are aimed at stopping open defecation in the intervention areas which include rural and urban slums in Cities.
WaterAid first Director, Mr.David SEVAI enabled the panchayat to declare Allur village as open defecation free village. Based on the community led total sanitation approach, SEVAI so far helped the local communities 256 villages as open defecation free. By demonstrating cost effective, practical examples using appropriate technologies that involve communities through self help groups, SEVAI has been into incorporate low cost latrines.
SEVAI is focusing on making people friendly toilets so that even the poorest can benefit. SEVAI encourages its self help groups to take the lead in all its work and they in turn ensure that all members of the community, including the poorest and most marginalized, are involved in the projects. Community toilet by SEVAI.In rural projects, SEVAI and its SHGS help people to gain access to water and sanitation from the Government.
SEVAI trains villagers to maintain the new infrastructure and set up village water and sanitation committees to manage the projects in a way that involves all the community and promotes good hygiene. SEVAI also helps the rural poor to put forward their views in village governing bodies such as the Gram Sabha (a village level forum for decision making) and Panchayats (local government) so that their concerns over water and sanitation are raised. Health committees had been formed by SEVAI in the target 362 village communities in an effort to improve sanitation measures, and also to improve access to health services. SEVAI experienced that the Schools situated in target villages also have a role in promoting health and sanitation within their communities; they are agents of change by introducing health and sanitation measures that they learn at school to their families. SEVAI launched hand washing program at schools, SEVAI launched a deworming program in target areas schools very inexpensively, launch a gardening program, and with the investment of a relatively small amount they could launch a latrine program at schools.
Shallow water tables: In rural areas, water supplies are generally provided by hand pump tube wells which tap water from underground. But in many places, water supplying with hand pump tube wells are facing severe problems due to various reasons. The major reasons are:
SEVAI is therefore, has been conducting Research and Development activities to improve existing technologies, develop cost effective alternatives and develop alternative technological option to provide water in the problematic areas.
Considering the problem encountered in rural water supply a technical committee comprising experts from different organizations started their work on Research and Development activities. Because of water table depletion, hand pump was very essential to be introduced in Shallow water level areas such as Cauvery belt and coastal belt in SEVAI target belt and coast belt. After a series of discussions, workshop and field verification,
Implication of Declining Water Table: Since 1986, SEVAI has been monitoring the fluctuations of groundwater table using a measuring network having one tub well in each union of the country. Measurements are taken once annually during peak dry season. The data indicates the area where the water table has fallen beyond the suction limit has increased from 12% in 1986 to 20% in 1990. As a result a large number of tube wells fitted with no 6 suction pump become non-functioning during dry season. During 1992-95 an in depth study had been carried out to predict the area of the country where the water table would be beyond the suction limit in the year 2010. Findings on water table monitoring show that water table has fallen beyond suction limit about 27% in 2004. However, declination of water table has been analyzed for deep and shallow aquifer has been undertaken.
Conversion of DSP into TARA: The conventional deep-set pumps were becoming obsolete due to difficulties & expensive maintenance. These wells could easily be converted into TARA, provided the upper well casing remains within water level.
Coastal Belt Mapping Updating: In coastal belt areas the major problem encountered in tube well was salinity of excess concentration. Besides this, in some places no suitable aquifer was available. In 1990-91 a detailed map of the coastal belt was prepared showing different problem areas on it. After that, extensive work to find out suitable water bearing layer was done. By this time some areas were found successful, some areas found unsuccessful for normal hand pump well, where alternate technologies were being applied and some new areas with different problem were identified. All these changes were incorporated in the maps and the coastal belt mapping were updated. The exercise was started in 1993.
R & D division has designed and piloted community based Rain Water Harvesting System (RWHS) to serve 3 to 5 families ie about 25 to 30 users for drinking and cooking purpose. The storage tank volume is 2500litre. The construction cost is about Tk 11000/. The user contribution in construction is 20 % of the estimated cost. The models designed to ensure 7 months water security. It has been monitored for about 7 months for technical, socioeconomic, management and O & M aspects. The findings are satisfactory to be replicated. Piloting on point of use water treatment technologies has been undertaken. Baseline survey has been completed. Other works like distribution of disinfectant, motivation of the community, testing of water quality is going on.
According to the protocol of deep tube well, sealing is to be done to prevent the leaching of arsenic in deep aquifer through drilling hole. Accordingly clay sealing is being done in deep tube well. But the procedure of clay sealing raised some confusion regarding its effectiveness. In this context as a part of R&D activities, initiatives has been undertaken to find out the best possible procedure of clay sealing and to examine its effectiveness.
Reduction in Grade 3 & 4 malnutrition in 0-6 age group.Special focus on health, nutrition and immunization aspects in 0-3 age group
SEVAI promotes Feeding is an important aspect of caring for infants and young children. Appropriate feeding practices stimulate bonding with the caregiver and psycho-social development. They lead to improved nutrition and physical growth, reduced susceptibility to common childhood infections and better resistance to cope with them. Improved health outcomes in young children have long-lasting health effects throughout the life-span, including increased performance and productivity, and reduced risk of certain non-communicable diseases. Malnourished children are, in turn, more vulnerable to disease and the vicious circle is established. Improved feeding practices to prevent or treat malnutrition could save 800,000 lives per year.
Adolescence represents a window of opportunity to prepare for a healthy adult life. During adolescence, nutritional problems originating earlier in life can potentially be corrected, in addition to addressing current ones. It is also a timely period to shape and consolidate healthy eating and lifestyle behaviours, thereby preventing or postponing the onset of nutrition-related chronic diseases in adulthood.
As adolescents have a low prevalence of infections such as pneumonia and gastroenteritis compared with younger children, and of chronic disease compared with ageing people, they have generally been given little health and nutrition attention, except for reproductive health concerns. However, there are nutritional issues, which are adolescent-specific, and which call for specific strategies and approaches.
The main issues in adolescent nutrition are:
Identified active Self Help Group (formed by women) members in the affected villages towards formation of Water, Hygiene and Sanitation Committee. This Watson committee facilitated in taking responsibility on their own for improved hygiene practices and appropriate management of sanitation components in their village. The committee facilitated with necessary guidance, education and skills in implementing the day to day practices towards creating healthy communities. For integrating the programme in a holistic manner, opinion leaders, officials were collaborated.
The Watsan committee formed were oriented on:
Promoted Children also as “Health Ambassadors” as child-to-child approach recognizes the potential of children to care for one another and learn from each other. The children are promoted as “Health Ambassadors” in each of the target village. They were encouraged to learn through experience and to apply what they learn in a practical way to improve the hygiene conditions within their own family and community. It is contacted the teachers, parents and village leaders for collaboration in health promotion activity
It is widely known that street theatre occupies an important place in the day to day life of the general mass. SEVAI has experienced strongly that through traditional media the hygiene messages could be reached appropriately in an effective manner.
Conducted sanitation exhibition depicting hygiene practice messages towards influencing the community for better social change. The exhibition is an information place where in small groups in the village shall get necessary information in order to ensure discussions and participation during it.
developed one Dispensary and Health Promotion Resource Centre in Kadambadi ,where SEVAI has adequate space the construction of Health Centre for the Dispensary wherein the acts as a Dispensary and Health Promotion Resource Centre attending to patients and also displaying health promotion messages, best hygiene practices, health and hygiene promotion kits for demonstration purpose, scripts and songs on health promotion, documentation of the programme progress, monitoring and necessary follow up action adopted. The team involves the community in the elaboration of materials in a participatory way.
The trained Nurse and the associated staff conduct puppet and street plays with the active mobilization of the affected population shall conduct street plays in all the target villages for disseminating the Hygiene messages.
The Nurses create awareness among the community concerning spread of water borne diseases, need to intake safe drinking water, safe disposal of excreta, personal hygiene, adolescent health issues, care for diarrheal diseases, preparation of ORS, environmental sanitation, safe disposal of animal wastes and domestic wastes, developing community garbage pits.A continuous effort is made to enhance sanitation in the villages. “A committee comprising people from various sections is formed in each target village to monitor the sanitary conditions and spread awareness among people on the importance of sanitation,”
The Nature of Villages Identified and Served:
The Gowen’s Dispensary Programme Focussing Mobile Health Care of the tsunami affected population in Nagapatinam – Kadampadi Cluster
Extension works based on emergency health needs in the new settlements through Mobile Health Care covering 6182 families.
Gowen Dispensary is a term used for the activity of a health care provider who acts as a first point of consultation for all patients frequenting Gowens Dispensary. Alternative names for the Gowen Dispensary staff including medical practicer, Nurses are the persons involved in “general practice” and “family medicine”, although the terms are not synonymous.
First aid care provided in Gowen’s Dispensary to as limited care for an illness or injury, which is provided, usually by a lay person, to a sick or injured patient until definitive medical treatment is accessed, or until the illness or injury is dealt with (as not all illnesses or injuries will require a higher level of treatment). It generally consists of series of simple, sometimes life saving, medical techniques, that an individual, either with or without formal medical training, are trained to perform with minimal equipment.
Gowen Dispensary’s First Aid provisions:
The 3 main provisions of first aid followed by Gowen’s Dispensary team, commonly referred to as the “3 Ps” are: Preserve life, Prevent further injury, Promote recovery. Much of first aid is the basic health need and the target populations are almost certain to learn some elements as they go through their life (such as knowing to apply an adhesive bandage to a small cut on a finger). It’s important to have an emergency first aid kit on hand in the event of minor cuts, scrapes, burns or other injuries.
The Nurses carry the Mobile First Aid Health Care Kit during their field visits in the evenings, tsunami affected locations like Cooksnagar, Cooks Road, Sellore, Thonithurai, Nambiar Nagar, Ariyanattutheru, Thethi, Palpattinacherry, Usimadakoil shelters with the following items. Two pairs of sterile latex gloves (or gloves made of other material if there are known latex allergies).
Quality Training in first aid has been promoted by SEVAI at its training Centres in Kadampadi of Nagapattinam District and Poovam of Karaikal region for 54 trainees of the target villages. This training programme has been linked with Gowen’s Dispensary for practical learning. Further, the students come for the training course belongs to the target tsunami affected villages. This enables the reach of first aid worker adequately for the needy target population. There are certain skills that have been regarded as core, regardless of where or how first aid is taught. First aiders have been taught to focus of first aid before giving additional treatment: Breathing, Bleeding, and Bones.
This project has been the outcome of the need expressed by the tsunami affected population. It is SEVAI’s principle that community is the subject for development and not object. SEVAI adopts participatory techniques towards project implementation with community participation to stimulate open and creative discussion about particular health aspects from the perspective of the affected population.
As SEVAI team enjoys a good rapport with the government officials and the affected population, this strengthens our team in utilizing the locally available resources viz., PHC officials, ICDS officials, elementary school children/teachers of the target villages to promote this health education programme in an integrated manner.
A baseline survey has been conducted in the proposed villages
SEVAI team has undertaken a baseline survey for the target 6182 families in the target tsunami affected villages covered under this project to monitor how their life style evolve; improvements in their daily life and income towards self reliance and sustainability as a comprehensive project. This includes development at individual level, organization level and community level – meeting genuine need and justice, sharing and caring, individual skills development; accountability and responsibility, Nutrition and Income, Gender and family focus, improving the environment, improved livestock management, full participation in their villages development, training and education as a continuous process.
Active Self Help Group (formed by women) members have been identified in the affected villages towards formation of Water, Hygiene and Sanitation Committee. This Watson committee facilitates in taking responsibility on their own for improved hygiene practices and appropriate management of sanitation components in their village. The committee has also been capacitated with necessary guidance, education and skills in implementing the day to day practices towards creating healthy communities. For integrating the programme in a holistic manner, opinion leaders, officials are collaborated.
The Watsan committee formed has been oriented on:
Under this programme children have been promoted as “Health Ambassadors” as a part of promoting child-to-child approach. Adopting this approach brings out the potential of children to care for one another and learn from each other. The target children are promoted as “Health Ambassadors” in each of the target village. They are encouraged to learn through experience and to apply what they learn in a practical way to improve the hygiene conditions within their own family and community. SEVAI team has also contacted the teachers, parents and village leaders for collaboration in health promotion activity
SEVAI team has conducted sanitation exhibition depicting hygiene practice messages towards influencing the community for better social change. The exhibition has been an information place wherein the target population in the village has got necessary information in order to ensure discussions and participation during the sanitation exhibition mela. The villagers took active participation in organizing this sanitation exhibition and able to internalize the value of correct sanitation measures they need to adopt in their day to day life for better health at personal level, family level and community level. Children as health ambassadors of their village took active participation in understanding the demonstration sessions of personal hygiene practices they need to take care.
The established Gowen’s Dispensary for the tsunami survivors in Kadampadi acts as a Dispensary cum Mobile Health Promotion Resource Centre attending to patients and also displaying health promotion messages, best hygiene practices, health and hygiene promotion kits for demonstration purpose, scripts and songs on health promotion, documentation of the programme progress, monitoring and necessary follow up action are adopted.
SEVAI Day care centre for old age people in Thirunagari takes care of many older people as this day care centre is safe shelter where they live their lives with dignity and interact with their peers. Old people have limited regenerative abilities and are more prone to disease, syndromes, and sickness than other adults.A rising trend is being noticed among the rural elderly also, who move out of their homes and into habitats especially catering to their needs, in order to spend their later years in comfort. SEVAI has started to address this need for age-friendly habitats, and care facilities for the elderly. It has been working towards helping transform old age homes into composite shelters which go beyond providing simply a roof and meeting the basic needs of the elderly. The term ‘Disability’ and ‘Elderly’ go hand in hand. Apart from the conditions such as heart diseases, cerebra-vascular diseases, and diabetes, which severely affect the health of an older person, factors such as visual, hearing, arthritis & memory impairment and urinary problems also results in serious disablement among elderly. As a person gets older, the frequency of the conditions causing disability likes balancing problem.
Development is not providing but promoting women
Women are a vital part of Indian economy and major contributors to the survival of the family. The poorer the family, the greater is independence on women’s income.
Poverty is not just material deprivation but a continuous process of “Disempowerment” that includes denial of choices/rights/opportunities, discrimination, disparity, domination, displacement, de-humanization etc. Alleviating poverty does not end with meeting individuals’/people’s material needs.
SEVAI Promotes women as Self Help Groups as small groups of people facing similar problems. The members of the group help each other to solve their problems. A functionally literate trained to lead in mobilizing the women to form a group, is called animator, helps the group members develop the habit of thrift and promote small savings among them. The ideal size of SHG is 12-18 members. A smaller size is preferred because in a big group members cannot participate actively. The group may or may not be registered. Only one person from one family can
Savings and thrift, internal lending, Keeping proper accounts of transactions, and discussing problems. After a satisfactory performance of SHG and sufficient balance in the common account, the SHG can approach any bank of its convenience for availing loan.
The bank manager / field officer assesses the performance of SHG based on guidelines issued by NABARD and if found fulfilling the criteria, the SHG is sanctioned with credit facility. The credit is given to the group at substantially lesser interest rate. A repayment schedule is drawn up with the SHG and the loan is to be repaid regularly in small and frequent installments.
The loan is the collective responsibility of the members.
The experience of SEVAI is that repayments from SHGs are far better than individual accounts.
Self Help Groups movement was promoted by SEVAI as an empowermentbody. Women are a vital part of Indian economy and major contributors to the survival of the family. The poorer the family, the greater is independence on women’s income.
Self Help Groups promotion as a development approach tries to build up on the existing self-help potential of the rural poor and assist them as producers in the identifications of occupations and activities with in provide a higher net return on invested labour and capital. Until now this potential of the rural poor of helping themselves has been capacity of the rural poor to help them.
Self Help Groups acts for its self-help group (SHG) members as the Self Help Groups is seen as crucial to the empowerment process as self help group members draw strength from numbers as it creates.
Self Help Group (SHG) is a group of 12 to 20 women of the same socio-economic background who come forward voluntarily to work together for their own up liftmen. The unique feature of the SHG is its ability to inculcate among its members sound habits of thrift, savings and banking
Regular savings, periodic meetings, compulsory attendance, and systematic training are the salient features of the SHG concept. Each group selects one animator and two representatives from among themselves. The animator is responsible for providing leadership to the group and to maintain the various registers. The representatives assist the animator and maintain the bank accounts of the group.
Self Help Groups provides approaches the Government and Banks to for credit to women groups who live below the poverty line. An important characteristic of l, that it uses a group based approach in which borrowers are responsible for the loans of the each member of the group.
Self help group members use their earnings for the family in terms of feeding the family members, shelter up gradation, nutrition, education which all add to health, welfare and development. Through the women’s project, Self Help Groups are in the process of empowering women and raising their status in their families as well as in the wider communities. The women are empowered through this self-help approach. Community participation is entailed in all the villages by organizing Women Self Help Groups. In SEVAI target villages Savings and Credit scheme has been initiated and the people are organized as working groups. The Savings and Credit scheme has been administered by the women self help group with seed amount as revolving fund. Through this rural credit and thrift scheme the members of rural communities are able to get loans are a reasonable service charges and the people are also enabled to invest these loans in appropriate income generating programmes. The Self Help Groups scheme has been promoted in target villages of SEVAI accounts to 6000 such groups functioning in the village level having a membership of around 100000 women in total.
It must be understood that the project is a process for development. It is essential to follow the process without skipping steps or jumping levels or putting the cart before the horse.
Since economic activity of any kind involves close interaction of the women group with environment, awareness building and motivation at all levels is necessary. For creating awareness, various activities like meetings, workshops, group discussions, personal visits have been taken up with kindling interest and in a participatory way.
After generating interest amongst women and sensitizing the environment, a systematic selection procedure has been adopted for choosing potential self-help women groups. The criteria for selection have been
– To assess commitment, interest and involvement of women towards self employment/micro-credit.
– To determine potential entrepreneurial / business competencies exiting in women.
Promotion of skill development and financial support alone will not promote self- employment. A much more fundamental and pressing need is to develop the spirit and capabilities of the women and this has been done through a short –term training programme that included technical training as well.
Micro Enterprise and Marketing Strategies
Best practices in Micro Finance
Basic Computer Training
Communication Training
Book Keeping and Accountancy
Finance Management
Donor /NGO Interaction
Gender & Health
Gender sensitization
Project Proposal writing
Logical Framework Analysis (LFA
Livelihood workshops
Report Writing & Documentation
Organizational Ethics
Superintendents Training-Social Welfare Department
SWADHAR
Workshop on Fund Raising
Government Policy & Budget Analysis with regard to Social Welfare, Health & Education Funded by World Bank Small Grants Program
Tally –(Accounts software) Training
Volunteer promotion
Wasteland Development Workshop
Volunteer promotion
Brain storming workshop on Social Work Curriculum
Orientation Training on HIV/AIDS awareness
Disaster Preparedness
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