3. (a) Category called ‘General Funds’ as source of funds

Comment: A total of $43,496 has come in for unspecified, miscellaneous purposes, but the source has been classified as General Funds. The Chapters from where these ‘General Funds’ have come are also not specified, rather ‘General Funds’ is placed under the ‘Chapter’ category. The purpose of these ‘General Funds’ is also not always specified. For example, look at 3(b) where, along with money raised for ASHA Center, Kanpur, from various Chapters, there is one category called ‘General Funds’ which doesn’t indicate source of funds. As pointed out, a total of $43,496 has come in as ‘General Funds’ and there are no details about the specific source of funds or to what use they have been put. Refer to ASHA project numbers 556, 557, 744, 745, 746, 943, and 1211, for more ‘General Funds’. ‘General Funds’ appears to be an accounting black hole.

Comment: While a total of $41,756 has come into ASHA Center, Kanpur, there are two questions here:

Why are there no details about how the money was utilized in these three years, 1999, 2000 and 2002? $41,756 is a very large amount of money with not even broad details about why and what for.