Financial Management Group (FMG) working under NHM Finance Division of Ministry of Health & Family Welfare is involved in planning, budgeting, accounting, financial reporting, internal controls including internal audit, external audit, procurement, disbursement of funds and monitoring the physical and financial performance of the programme, with the main aim of managing resources efficiently and achieving pre-determined objectives. Sound financial management is a critical input for decision making and programme success. Accurate and timely financial information provides a basis for informed decisions about the programme, fund release and assists in reducing delays for smooth programme implementation. FMG tries to ensure that all programmes receive their funds in a timely manner after adhering to all the GFR provisions and DoE conditionalties. Under NHM, it is the endeavour of the Government of India to build effective financial management capabilities for managing the funds provided to the State Health Societies. The States have also been encouraged to set up Financial Management Groups (FMG) at the State and Strengthen financial management capacities at District level.