The current capital situation card (CCSC) is an important source of financial information for the dispensary, supervisory team and members of the health committee. It should be possible to give, at any time, a report on the finances of the dispensary using the CCS card. This means that all financial transactions in the health centre dispensary are documented.

This document is used to follow up the value of stock and cash in the dispensary at any time. When a drug consignment is received, the cash value of stock at the dispensary increases. When an internal drug return is made, it reduces the dispensary’s value of stock. At any time, the value of stock/cash should be equivalent to the figure on the CCSC.

The following transactions are recorded on the CCSC as shown in Diagram 15:

• When drugs are received, their total value is entered in the column “SUPPLY” and this is added to the previous balance.

• Cash paid to the medical store should be entered in the column “CASH PAID” and subtracted from the previous balance.

• All internal drug returns should also be expressed in cash and entered in the column “IDR” wit a red pen and subtracted from the previous balance. Note “IDR” under “REMARKS” (Diagram 15).

• Any price revision is entered in the column “SUPPLY” and added to or subtracted from the previous balance depending on whether the revision has resulted in an increase or decrease in the value of stock. Note “Price Revision” under “REMARKS” (Diagram 15).

• Whenever there is an inventory-taking exercise, enter the value of stock taking in the column “BALANCE”. The balance represents the amount of cash in hand and the drugs not dispensed (in stock) reflected as cash.

Diagram 15 Current Capital Situation Card

Card No. 1

Name of Dispensary: Gazawa