Rules for the Management of the Sanatorium Fund of the Itki Sanatorium at Itki (Ranchi)

These Rules relate to the management of the Sanatorium Fund of the Itki Sanatorium at Itki (Ranchi).
Unless there be something repugnant in the context the terms defined below are used in the sense herein explained :-

(1) "The Sanatorium" means the Itki Sanatorium in the district of Ranchi.

(2) "Government" means the Government of Bihar.

(3) "The Superintendent" means the Superintendent of the Itki Sanatorium appointed by Government.

In all matters of accounts where the procedure has not been expressly provided for in these Rules, the Rules in the Bihar and Orissa Account Code will apply.
The corpus of the fund shall be made up of-

(i) contributions payable to the Sanatorium Fund at the rates fixed by Government out of the monthly fees recovered from the European and the A and B class (Indian) patients at the Sanatorium; and

(ii) donations from patients and the public.

Aims and objects.- The Sanatorium Fund shall be utilized for providing minor improvements, special articles of equipment, recreation for patients or any other object for the welfare of the patients. Expenditure should not be incurred for the benefit of patients individually but only as a class.

The fund will also be utilised for the purchase of medicine required for the treatment of pulmonary tuberculosis in accordance with the Rules given in Appendix A.

(a) The Superintendent is competent to sanction expenditure on items previously approved by the Inspector-General of Civil Hospitals, Bihar provided that allocation of any sum of more than Rs. 250 for one object shall first be referred to Government for sanction.

(b) No expenditure shall be incurred from this fund for any purposes other than those described in Rule 5 above except by express sanction of Government.

All money received as donations from patients and the public shall be received by the Superintendent and formal receipts shall be granted, counterfoils being kept in a bound receipt book.
The Sanatorium Fund shall be kept in the Post Office Savings Bank wherein all money received shall be credited promptly and in full. Such portion of the fund as is not required for immediate expenditure may be invested in Government loans and securities (as amended in Government Order No. 152-L.S.-G., dated the 13th January 1941).
(a) All receipts in the Sanatorium Fund shall be credited in the cash-book; the entry of the amount credited being initialled by the Superintendent.

(b) The cash-book of the fund shall be maintained in Financial Rule Form No. 2 prescribed in the Bihar and Orissa Account Code.

(c) The receipt and expenditure shall be entered in the cash-book and the balance struck on each day that a transaction takes place. An agreement shall be effected at the close of each month between the balance shown in the cash-book and that in the pass-book of the fund in the Post Office Savings Bank.

(d) All expenditure incurred out of the Sanatorium Fund shall be supported by proper vouchers (stamped where necessary), and no expenditure shall be incurred unless an order for payment has been recorded by the Superintendent.

Bills and vouchers that have been paid shall be numbered consecutively for the year in the order of payment and shall be posted in a guard-book.

Audit

The accounts of the fund shall be audited by the Examiner of Local Accounts, Bihar, once in two years free of all charges and copy of the audit report shall be submitted to Government as well as to the Inspector-General of Civil Hospitals, Bihar, and the Superintendent.

(No. 1869-L.S.-G., dated the 12th April 1938.)

Appendix A

A permanent advance of Rs. 1,500 shall be granted to the Superintendent of the Sanatorium for the purchase of the medicines shown in the list attached. The Superintendent will be personally responsible for this amount and on first receiving the advance he shall sign and file an acknowledgement in these terms.

I acknowledge to have in my possession permanent advance of Rs. 1,500 (one thousand and five hundred) only which sum is due from me and I am personally accountable for the amount.

A similar acknowledgement shall also be given on the first working day of each year.

The medicines shall be sold to the patients at cost price plus incidental charges for freight, carriage, postage and loss on account of breakage, etc. These incidental charges shall be distributed over the various medicines purchased in proportion to the value of each. No profit shall be charged. Any excess recoveries due to the rounding of the price will be credited to the Sanatorium Fund as a miscellaneous receipt every month. The working sheets, fixing the price per unit, shall be preserved for purposes of audit.
A separate cash-book shall be maintained in Form 'A' in which all receipts on account of sale-proceeds and all expenditure on the purchase of medicines etc., from day to day shall be accounted for. The first entry of receipt will be the sum of Rs. 1,500 drawn from the Savings Bank. The cash-book shall be closed monthly and the Superintendent shall record a certificate therein at the end of each month to the effect that the closing balance as shown in the cash-book remains in his hands and he is accountable for it.
A stock account of medicines purchased and sold shall be kept by the compounder under the supervision of the Superintendent in Form B.The account shall be balanced monthly. The stock shall be verified on the 31st March every year by the Superintendent and the value worked out. This value plus the amount in hand should ordinarily be equal to the total permanent advance of Rs. 1,500.
As soon as medicines are prescribed the patient or his relation shall be given a requisition slip by the nurse or the attending compounder in Form C bearing the name of the medicine with the quantity required countersigned by the Superintendent. The requisition slip shall be presented at the office along with the price of the medicines and a receipt shall be given to the prayer signed by the Superintendent in Form D to be duplicated by carbon process. Medicines shall be issued only for cash and not on credit.The requisition slips and receipt forms shall be bound in books of 100 forms each and they shall be consecutively numbered.
On production of the receipt before the Assistant Surgeon, he will have the medicines issued to the patient's relation. The receipt shall be returned to the party simultaneously.
The postings of issue shall be made in the stock-book of medicines with the help of the requisition slips which shall be carefully filed and the counterfoils of receipts from day to day.
Purchase of medicines shall be made by the Superintendent from time to time as necessary from recognised firms of repute.
Medicines shall be issued in order of their receipt. Fresh medicines shall not be issued until the old stock has been used up and a fresh phial should not be opened until the contents of the one previously opened and sold in part have been exhausted.This will facilitate verification.

Form 'A'

Cash-Book

Receipts					Expenditure
Date	Receipt No.	From whom received	Amount	Initial of Superintendent	Date	To whom paid and on what account	Voucher No.	Amount	Initial of Superintendent
1	2	3	4	5	6	7	8	9	10
			Rs.					Rs.

From 'B'

Stock Account of Medicines

Name of medicine....................

Date of receipt	From whom received	Quantity	Cost of medicine		Incidental charges			Total cost.
Date of receipt	From whom received	Quantity	Voucher No.	Date	Amount	Voucher No.	Date	Total cost.
1	2	3	4	5	6	7	8	9

Cost per unit including incidental charges	Initial of Superintendent	Date of issue	Receipt No. and date	To whom issued	Quantity issued	Rate per unit	Initial of Superintendent
10	11	12	13	14	15	16	17

Form C

Requisition Slip.

Medicines required from stock :-

Name of medicine.	Quantity.
(1) (2) (3)

Dated.....................

Signature of

Nurse

Compounder

Countersigned. Superintendent.

Form D

Serial No.............

Received from............................the sum of Rs.........................(Rupees..........................) on account of the cost of the following medicines supplied:-