The entire funding of NACO is Plan Expenditure. From the inception of NACO the Finance Division has ensured availability of sufficient funds in order to have continued and uninterrupted implementation of AIDS Control programmes through the various divisions of NACO. Timely availability of correct data is a prime requirement of framing and assessing of government policies. Finance division ensures the same by coordinating with Comptroller and Auditor General of India (C&AG), Controller General of Accounts (CGA), Chief Controller of Accounts (CCA), Ministry of Health and Family Welfare and Budget Division, Ministry of Finance, besides dealing with Parliamentary Committees on the demand for grants of department.
Assistance from Bilateral and Multilateral External Agencies is also received in form of loans / grant-in-aid. The finance division works in coordination with these agencies by signing the agreement and claiming reimbursement from these agencies.
All the 38 State AIDS Control Societies play a very important role in implementation of National AIDS Control Programme. The finance division releases grant-in-aid to these SACS to implement the National AIDS Control Programme and also claims for reimbursement of the expenditure incurred from External Assistance Component (EAC).
• Planned Expenditure is incurred with long term vision and mission to pursue the declared objective of the Government. Approval of the Planning Commission to a five year allocation/ an annual allocation, besides the approval of Expenditure Finance Committee of Ministry of Finance to National AIDS Control Programme, are solicited.
• Annual Action Plans of 38 State AIDS Control Societies are also prepared and based on same the yearly activities’ are taken up.
• To have up-to-date and reliable financial data of expenditure incurred by SACS, a Computerized Programme Financial Management System (CPFMS) is utilized. This has an enormous utility in claiming the expenditure through reimbursement claims from bilateral/ multilateral agencies like USAID, UNDP, World Bank etc.
• The finance division also gets input from the Statutory Auditor/ Internal Auditor in assessing and pointing out the risk areas of the programme for further necessary action.