Internship Report On CITY DISTRICT GOVERNMENT, GUJRANWALA

Nasir Rehman S/o Abdul Rehman Shahid. MC070200775,

Organization:

CITY DISTRICT GOVERNMENT, GUJRANWALA. Commissioner’s Office, Gujranwala. Ph:055- 9200057- 9201290

Virtual University of Pakistan. Dated: 29-06-2009. 1

DEDICATION I dedicate my work to my most respectable parents whom prayer made me able to have such an opportunity of working in the Government Sectors and get experienced.

2

ACKNOWLEDGEMENT.

I would like to acknowledge extremely valuable assistance provided by all the Officers and other staff members for their great cooperation. They provide the proper guidance and support time to time which helps me a lot to work in such competitive environment and the timely completion of assignments. The office working environment is very good.

3

EXECUTIVE SUMMARY “Experience is not what happens to you, it is what you do with what happens to you.” -Aldous Huxley I judge my time spent at City District Government Gujranwala (Finance Department) as being the most productive and exhilarating experience of my corporate life. Few of the main highlights of my work experience while at Finance Department were: •

Good Leadership

•

Congenial Work Atmosphere

•

Challenging Tasks Assignment

•

Employee Empowerment

•

Proactive Problem Resolution

I am proud to have been associated but my true joy emanated from the fact that I had the unique pleasure of working for CDG, an Organization where I have learnt much and had the chance to implement my knowledge to solve real time problems. Three factors have been crucial to making my internship experience a productive and a memorable one: 1.

Mentors and Colleagues at Finance Department Gujranwala è I received very good

direction from my Department Lead, Mr. Sohail Ikram Butt and Office Assistant, Mr. Sohail Rathore and enjoyed immense support from my colleagues. The confidence placed in me was quite motivating and the lessons learned were rewarding indeed. People in other departments also have been a big help. To add to this, I am thankful to all the folks I met daily who beamed me bright smiles that brightened my day. 2.

Excellent Tools è I was exposed to some of the cutting edge tools used in the IT

industry including SAP & Office 2007 Suite. 3.

Pride è Potent mix of both the above reasons gave me a sense of accomplishment and

pride in my work. I came into the office with a smile, give my 200% and left with a smile. Yet, I was in no way different than any other person at Finance Department. Employment

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empowerment can do wonders to the employees and a happy workforce can do wonders to a company’s bottom-line. I have learnt a great deal at CDG’s Finance Department. My exposure to various leading technological tools has enhanced my technical knowledge. My better understanding of corporate protocols and working environment stems from the fact that I was allowed ample working space and responsibilities to make my own judgments. Spending time on an internship is an excellent way to get into gear for the corporate world after months of academics. It allows an individual to apply new skill sets learned at school and warms up the mind for then coming years of career ahead. I would like to conclude by saying that even though every person will have a different story to tell, the common factor that binds us all is the good work done by our predecessors in the Virtual University. I have given more than 100% of my efforts to keep up that good work and I am sure that my colleagues have done the same. I am hopeful that as we pass through the corridors of this great institution into the real world, this legacy will be kept and upheld by the future generation of Virtualians.

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Table of Contents. Sr # 1 2 3 4 5 6

Description Page No. Dedication a Acknowledgement b Executive Summary c Photocopy of the internship certificate Photocopies of official evaluation reports. Brief introduction of the organization’s business 9

7

sector Overview of the Organization

12

7.1

Brief history

12

7.2

Nature of the organization

12

7.3

Business volume

12

7.4

7.5 8 8.1

Finance & planning

13

Finance & budget

13

Budget

14

Approval of budget

15

Public Account

16

Budget Call Letters

16

New Expenditure

19

Product lines

21

What is Finance

21

Local Finance

22

Competitors Organizational Structure Organizational hierarchy Chart

24 32 32

6

8.2

Number of Employees

33

8.3

Main Offices

33

8.4 9

Comments on organizational Structure Plan For Internship Programme

33 34

9.1

Brief introduction of the branch

34

9.2

Internship Period

34

9.3 10

Department & Duration Training Programme

34 35

10.1

Introduction to all departments

35

10.2

Detail description of department I worked

35

10.3

Detailed description of project assigned

36

Preparation of Current Budget

36

Lower tier

40

Cash

Flow

Statement

management

Reconciliation

&

45 56

Internees’ Matters

57

Financial Assistance Cases

67

Budget Entry on SAP

107

Reports

128

Customization of Reports

149

11

Budget Training Critical Analysis

156

11.1

Financial Ratios

156

11.2 12 13

Future prospects of the organization SWOT Analysis Conclusion & Recommendations for improvement

161 165 167 7

14

Reference & Sources used

169

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Brief Introduction of the Organization’s business sector. City District Government (CDG) is a part of Government of the Punjab and tackles all matters related to administration of the Gujranwala city. Heads of offices and groups.1)

The District Coordination Group of Offices shall be added by the District

Coordination Officer. 2)

A group of offices, other than the District Coordination Group of Offices, shall be

headed by an Executive District Officer. 3)

The District Officers shall head the district offices.

4)

The Government shall setup sub-offices of the offices decentralized to district

government in every tehsil or town in a city district depending upon the needs of such tehsil or, as the case may be, town for such sub-office: Provided that where any sub-office exists or is set up in a tehsil or town in a City District the Deputy District Officer shall head such sub-office. Basic Tasks of District Coordination officer. District Coordination Officer.According to the Punjab local government rule, In every district, the Government shall appoint a District Coordination Officer who shall be a civil servant of the Federation or of the Province, as far as possible in Basic Scale 20: Provided that in a City District, the District Coordination Officer may be a civil servant of the Federation or Province in Basic Scale 21. (2)

The District Coordination Officer shall be coordinating head of the District

Administration and shall(a)

Ensure that the business of the District Coordination Group of Offices is carried

out in accordance with the laws for the time being in force;

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(b)

Co-ordinate the activities of the groups of offices for coherent planning,

synergistic

development,

effective

and

efficient

functioning

of

the

District

Administration; (c)

Exercise general supervision over programmes, projects, services, and activities

of the District Administration; (d)

Coordinate flow of information required by the Zila Council for performance of

its functions under this Ordinance; (e)

Act as Principal Accounting Officer of the District Government and be

responsible to the Public Accounts Committee of the Provincial Assembly; (f)

Call for information and reports from local governments in the district as required

by the Provincial Government or District Government through the Tehsil Municipal Officer. (g)

Assist the Zila Nazim in accomplishment of administrative and financial

discipline and efficiency in the discharge of the functions assigned to District Administration; Prepare a report on the implementation of development plans of the District Government for presentation to the Zila Council in its annual budget session; (i)

Initiate the performance evaluation reports of the Executive District Officers and

shall be countersigning officer of such reports of the District Officers initiated by the Executive District Officers and implement governments policy and to collect and disseminate information on behalf of the Provincial or District Government from other tiers of local governments.

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Overview of the Organization. a) Brief History The CDG was established in 2001 during the process of devolution and the CDG Administration was divided between District Coordination Officer & District Police Officer. Structure of District AdministrationThe District Administration shall comprise the district offices, including sub-offices of the Departments of the Government decentralized to the District Government and other offices set up by The District Government and roped under the Executive District Officers and coordinated by the District Coordination Officer. b) Nature of the Organization CDG is purely a Governmental Organization which is established to solve out the general public problem related to any field in the district. c) Business Volume CDG Covers the whole District and responsibilities are very high in volume because, the area is very big and peoples to handle having a huge strength of 4.8 million almost. For this purpose District Government Gujranwala works with a department of finance & planning:- The responsibilities, sub offices and major and minor functions of the departments are given below.

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Finance and Planning: •

Planning & Development,

•

Accounts,

•

Enterprise and Investment Promotion

•

Finance & Budget. Planning Officer (PO).-

(1) Planning Officer means in relation to(i) District Government, the Executive District Officer (Finance and Planning); and (ii) Tehsil Municipal Administration, the Tehsil Officer (Planning). Enterprise and Investment Promotion: Industrial estates and technological parks Cottage, small and medium sized enterprise promotion Investment promotion and protection.

Finance & Budget:

Finally, The Department where I did work”Finance & Budget” and the detail description with functioning is given below. Functions of Finance and Budget Officer.(1) The Finance and Budget Officer shall be responsible for the coordination of the budgetary process and for the consolidation and preparation of the budget documents of the local government. (2) The Finance and Budget Officer in the case of a District Government shall be the Executive District Officer (Finance and Planning). (3) The Finance and Budget Officer in the case of a Tehsil Municipal Administration shall be the Tehsil Officer (Finance). (4) The Finance and Budget Officer shall perform the following functions(i) Issue the budget call letter after approval of the Nazim, which shall include12

(a) Date-wise budget calendar; (b) Instructions for preparing the budget; (c) Forms to be used in the preparation of the budget; and (d) Budget guidelines. (ii) Provide figures of available resources for formulation of budget; (iii) Examination and scrutiny of the budget proposals; (iv) Examination and scrutiny of a new expenditure; (v) Compilation and consolidation of the Budget; (vi) Communication of Grants to Drawing and Disbursing Officers; (vii) Monitoring of the budget and ensuring that funds are spent as approved by the Council; (viii) Examination and scrutiny of proposals for Re-appropriation and Supplementary Grants; (ix) Provide financial information to the Council relating to local government; (x) Submit reports on budgetary performance; (xi) Monitor the receipts and expenditure of the local government; and (xii) Provide such other supervision and administration as may be required from time to time in connection with or ancillary to any of the foregoing aspects of the budgetary process. (i) Preparation of the estimates of expenditure for the offices under his jurisdiction; (ii) Incurring of expenditure as per rules; (iii) Coordination with the concerned higher level officials; and (iv) Monitoring his budget.

Finally, the budget preparation, The major function of department

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BUDGET (1)

The budget is a statement of receipts and expenditure during a financial year of a local government and thus reflects the local government policies, priorities, financial strategy and operational plans in financial terms.

(2)

The Nazim shall ensure that the needs of the disadvantaged groups are reflected in the priorities and gender issues are adequately addressed.

Budget Classification.(1)

The Budget shall be prepared in accordance with Chart of Classification of accounts issued by the Auditor General of Pakistan.

(2)

The expenditure shall be classified into Development or Current expenditure.

(3)

The Development budget shall be divided into two parts, namely(i) Citizen Community Board Development budget; and (ii) Local government development (Non-CCB) budget.

(4)

The receipts shall be classified as follows(i) Major head; (ii) Minor head; and (iii) Detailed receipt head.

(5)

Expenditure shall be classified as follows(i) Function classification; and (ii) Object classification.

(6)

Functional classification shall be as follows(i) Major function; (ii) Minor function; and (iii) Detailed function.

(7)

Object classification shall be as follows-

(i)

Major object; (ii) Minor object; and (iii) detailed object.

(8)

The budget of the Council and its secretariat shall be reflected separately in the Budget. A separate Drawing and Disbursing Officer shall be designated for the Council budget.

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Approval of Budget: (1)

The presentation of the budget of a local government to its respective council and

approval thereof by the Council shall be in manner as may be prescribed: Provided that the charged expenditure may be discussed but shall not be voted upon by the Councils. (2)

When a Local Government assumes office for the first time it may, within ten

weeks, present to the respective Council a budget for the remaining part of the financial year for approval. (3)

The Budget of a local government shall be approved by the simple majority of the

total membership of the respective Council. (4)

In case a budget is not approved by a council before the commencement of the

financial year to which it relates, the concerned local government shall spent money under various heads on pro rata basis in accordance with the budgetary provisions of the proceeding financial year for a period not exceeding thirty days. In case the budget is not passed within the extended period the budget shall be prepared, approved and authenticated by Government for the full year. (5)

At any time before the expiry of the financial year to which a budget relates, a

revised budget for the year shall be prepared by a local government for approval by its Council. (6)

A budget shall not be approved if(a) the sums required to meet estimated expenditures exceed the estimated

receipts; and (b) the constraints specified in Section 119 have not been complied with. (7)

The Nazim shall authenticate by his signature a schedule specifying :(a) the grants made or deemed to have been made by the District Council, Tehsil

Council, Town Council or Union Council; and (b) the several sums required to meet the expenditure charged upon the District Fund, Tehsil Fund , Town Fund or Union Fund. (8)

The Schedule so authenticated shall be laid before the Council but shall not be

open to discussion or vote thereon.

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(9)

The Schedule so authenticated shall be communicated to the respective Accounts

Office as specified in Section 114 of this Ordinance” substituted vide the Punjab Local government(Eighth Amendment) Ordinance, 2002.

Public Account (1)

Every local government shall maintain a Public Account.

(2)

The estimates relating to Public Account shall be prepared by the Finance and Budget

Officer on receipt of the figures from the concerned offices. (3)

The withdrawals from the Public Account shall be for the purpose for which funds were deposited.

Budget call letter (1)

The budget call letter shall be finalized after consultation with the relevant stakeholders.

Explanation: The expression “stakeholders” include Councils, elected representatives, general public, women's organization, private sector, Citizen Community Boards, District Mushavirat Committee, Non-Governmental Organizations, Community Based Organizations, and other organizations. (2) The priorities identified by a Council shall be forwarded to the Nazims as under(i)

The respective Council of the concerned local government may provide their requirements to the Nazim;

(ii)

The Tehsil Councils and Union Councils may provide their requirements relating to district functions to the Zila Nazim;

(iii)

The Zila Council and Union Councils may provide their requirements to Tehsil Nazim relating to Tehsil functions; and

(iv)

The Zila Council and Tehsil Councils may provide their requirements to Union Nazim relating to Union functions.

(3)

The Finance and Budget Officer shall consolidate the information received from the stakeholders including the priorities identified by the Councils and the local

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government offices in the draft budget call letter and submit it to the Nazim for approval. (4)

After approval by the Nazim, the Finance and Budget Officer shall issue to each Head of Offices the budget call letter, including the budget calendar.

(5)

The Budget and Finance Officer shall issue the classification of projects and other guidelines to the CCBs on approval of the budget call letter by the Nazim.

(6)

Each Head of Offices shall prepare its budget in accordance with the budget call letter approved by the Nazim.

7)

The timeframe provided in the budget calendar shall be followed by each office of the local government.

(8)

Filled forms shall be submitted by the Drawing and Disbursing Officers, Collecting Officers and Heads of Offices in accordance with the timeframe specified in the budget calendar to the Finance and Budget Officer.

Finance and Budget Officer to supply receipt Forms to Collecting Officers.The Finance and Budget Officer shall, each year along with the budget call letter, supply to the Collecting Officers Forms BDR-1 to 4 relating to receipts as provided in the First Schedule, in which the estimates of receipts for the coming financial year shall be prepared. Consolidation of receipts by the Finance and Budget Officer.Upon receipt by the Finance and Budget Officer of the estimates of receipts from the Heads of Offices, the Finance and Budget Officer shall consolidate such estimates. The estimates of receipts shall be incorporated in the budget documents and submitted to the Budget and Development Committee for finalization prior to submission to the Council. Preparation of Estimates of Current expenditure.(1) The estimates of Current Expenditure shall be prepared by Drawing and Disbursing Officers (DDOs) in accordance with the budget guidelines according to which directions may be provided by the respective Head of Offices. (2) The estimates of expenditure shall be provided on the Forms BDC-1 to 7 relating to Current expenditure. Instructions for preparation of estimates of Current expenditure.The following guidelines shall be followed for purposes of determining the Estimates of Expenditure-

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(i)

Provision for each expenditure shall be included under the appropriate function and

object head; (ii)

Provision for any foreseeable expenditure shall be included while ensuring that each

provision is restricted to the absolute minimum necessary sum; (iii)

Each Drawing and Disbursing Officer shall develop the most realistic and sound

estimates; (iv)

The estimates for each financial year shall provide only for such expenditure as are to

be actually paid during the next financial year; (v)

Provision should not be made in the estimates for posts which it has been decided to

leave unfilled; (vi)

A performance incentive bonus for employees shall be included in the Budget; and

(vii) The budget shall include provision for honoraria and allowances for Nazims, Naib Nazims and Councilors. Submission of Estimates of expenditure by Drawing and Disbursing Officer to Head of Offices.After completing the forms the Drawing and Disbursing Officer (DDO) shall retain one copy for record in his office and forward the original together with an explanatory note on BDC-8 showing the reasons for his proposal to the Head of Offices.

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NEW EXPENDITURE (1)

Expenditure on new activities shall include the recurring costs of the development

projects to be completed in the next financial year and expenditure relating to new current activities. The expenditure is mainly on personnel and purchase of durable goods. (2)

The new expenditure shall be provided with the budget documents as a Statement of

New Expenditure (SNE). New Current expenditure Proposals.(1)

Each Drawing and Disbursing Officer shall for the next financial year send to the Head of Offices, all proposals involving new current expenditure along with their estimates in Forms BDC-1 to 7.

(2)

An explanatory note justifying the new proposals shall be provided in Form BDC-8.

(3)

The details of the recurring expenditure of the development projects to be completed

during the budget year shall also be communicated by the Drawing and Disbursing Officer (DDOs) to the concerned Head of Offices. Instructions regarding new expenditure.(1)

The respective Drawing and Disbursing Officer (DDO), while preparing any proposal

for new current expenditure shall ensure that(i) All proposals specify the; (a) Number of required personnel; (b) Rates of remuneration; and (c) Duration of employment of any proposed officials. (ii)

All relevant revenue implications have been described, quantified and included in the

estimates of receipts; and (iii) (2)

Detail of expenditure as “Purchase of Durable Goods” has been specified. Drawing and Disbursing Officers shall forward the estimates of new expenditure

separately to the Head of Offices along with the current budget. In submitting proposals for new expenditure administrative difficulties and delays in sanctioning processes should always be borne in mind and not more should

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be recommended for provision in the budget than is likely to be incurred during the course of the financial year.

d) Product Lines It

is

a

non-Profit

Organization

and

the

purpose

of

the

organization is to handle the general life problems of the public.

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WHAT IS FINANCE? Finance studies and addresses the ways in which individuals, businesses, and organizations raise, allocate, and use monetary resources over time, taking into account the risks entailed in their projects. The term "finance" may thus incorporate any of the following: •The study of money and other assets;

•The management and control of those assets; •Profiling and managing project risks; •The science of managing money; •As a verb, "to finance" is to provide funds for business or for an individual's large

purchases (car, home, etc.). The activity of finance is the application of a set of techniques that individuals and organizations (entities) use to manage their money, particularly the differences between income and expenditure and the risks of their investments. An entity whose income exceeds its expenditure can lend or invest the excess income. On the other hand, an entity whose income is less than its expenditure can raise capital by borrowing or selling equity claims, decreasing its expenses, or increasing its income. The lender can find a borrower, a financial intermediary, such as a bank or buy notes or bonds in the bond market. The lender receives interest, the borrower pays a higher interest than the lender receives, and the financial intermediary pockets the difference.

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LOCAL FINANCE FISCAL DECENTRALIZATION

Under the previous financial system the identification, appraisal and approval of development projects were centralized, leading to projects that had very little relationship with the local priorities. The element of community participation was totally missing. High technology projects were adopted where low-cost technology shall have been used. The issue of sustainability was overlooked in most cases. Projects were located where citizens did not want them with the result that they were not used. The process of allocating funds was non-transparent and inequitable. The District did not exist as a unit of action and analysis for development. The developmental projects were undertaken with total disregard to recurring costs. One department would build infrastructure that another department or level had no political will and/or financial capacity to run. Infrastructure would be built and then not maintained or poorly maintained. The system produced contracts, jobs, and money for the benefit of the few. It did not produce development, no matter how many billions of rupees were spent. The results are there for all to see. As very substantial percentages of project budgets went to corruption, all that exists is shoddy infrastructure that is providing highly deficient services. The economic and social impact of these malpractices is that the country has some of the lowest economic and social indicators in the world, especially in

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the areas of education, health and water supply. This lamentable state of affairs had been due to the causes, which can be easily identified. Centralization, top-down decision-making and the lack of participation, transparency, accountability, checks and balances, and responsiveness to citizen’s demands could be counted as the most glaring factors which contributed to the decline. All of this could exist because of the concentration of power in the hands of the few rather than the empowerment of many. Transforming these deficiencies has provided the basis for the new local government financial system. The core of the design is the empowerment of local governments and the constitution of the District/Tehsil/Town and Unions as a unit of analysis and action for development. The transformation of the financial systems was envisaged to take place in two phases. The interim financial system covered the period August 14, 2001 to June 30, 2002. The final system was implemented from July 2002. The reason for this was that the new financial system required further work and could not be finalized by August 14, 2001.

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e) Competitors Governmental Organization having no competitors in the market.

24

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Fiscal Transfers from the Provinces From fiscal year 2002-2003 a transparent, formula-based system determines funds transfers to local governments. For this purpose as required by the LGO 2001, a Provincial Finance Commission (PFC) has been established by each Province. The Finance Commission consists of ten members, including the Chairman as under: •Four ex-officio members , namely: •Provincial minister for Finance; •Secretary to Government, Local Government and Rural Development Department; •Secretary to Government, Finance Department (as Member/Secretary of the commission); and •Secretary to Government, Planning & Development Department; •One Zila Nazim, one Tehsil or Town Nazim and one Union Nazim. •Three professional members from the private sector. A private sector person has been defined as a person, who is not in the service of Pakistan or any statutory body or any other body, which is owned or controlled by the Federal Government or the Provincial Government or a local government. The functions, duties and powers of the Finance Commission are to make recommendations to the Governor for:

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•a formula for distribution of resources including: •distribution between the Government and the local governments out of the proceeds of the Provincial Consolidated Fund into a Provincial Retained Amount and a Provincial Allocable Amount respectively •distribution of the Provincial Allocable Amount amongst the District Governments, Tehsil and Town Municipal Administrations and the Union Administrations as shares; •any other matter relating to finance for and of the local government referred to the Finance Commission by the Governor, or the Government, or by a local government. The Order of the Governor based on the recommendations of the PFC remains in force for a period of three years. The Provincial Allocable Amount and shares of the local governments are determined on the basis of actual monthly receipts of the Government. The Finance Commission in consultation with the Provincial Government also determines the requirements for certification of fiscal transfers. The certification includes the following: •provincial Allocable Amount and its calculation; •transfer of funds in accordance with determined shares to the District Governments, Tehsil Municipal Administrations, Town Municipal Administrations and the Union Administrations in the Province; •transfer of funds in accordance with the decisions of the Finance Commission on references made to it from time to time; and •revenues and expenditures of the Government and local governments.

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The Government or a local government may seek redressal of grievance relating to any matter connected with fiscal transfers by the Government concerning itself or another local government by making a reference to the Finance Commission along with the grounds of such grievance The Fiscal transfer mechanism considers various factors to come up with an equitable distribution of funds. The main factors are population, under-development, fiscal effort, area, revenue generation capacity, and expenditure requirement, besides others. The objectives of fiscal transfers are to provide base line levels for essential services, to encourage revenue generation efforts, to encourage spending in priority areas and to promote efficient spending. The criteria mentioned are the design requirements for the formula that will make the transfer system absolutely transparent and non-arbitrary. Fiscal decentralization has brought into sharp focus the inequitable geographical distribution of funds. The financial position of every District is now clearly indicated, and this will allow the Nazims to politically defend the interests of their Districts at a time when the Provincial Finance Commission determines allocations. This also makes transparent the Provincial share of the total budget as compared to the Districts. The transfers to local governments during FY 2001-2002 did not include establishment charges, which were maintained at the Provincial level. Under the new Finance System implemented from FY 2002-2003 the establishment charges are also to be transferred to the local governments. Each local government has a single fund. It includes the monies received from the Provincial Government and the own source revenue of the local government. The law not requires that the transfer of shares is to take place directly from the Provincial

28

Governments to the bank account of each local government. In lieu of OZT grant the whole of the 2.5% of GST will now be added to the "Provincial Allocable Amount" Monies credited to the Fund are kept in the bank specified by the Provincial Government. All revenues received by a local government form part of the respective local government fund including: •monies transferred by another local government under this Ordinance; •grants made to or monies received by a local government from the Government or other sources; •the proceeds of taxes or charges levied by a local government under this Ordinance; •rents and profits payable or accruing to a local government from immovable property vested in or controlled or managed by it; •proceeds or any other profits howsoever known or called from bank accounts, investments or commercial enterprises of a local government; •gifts, grants or contributions to a local government by individuals or institutions; •income accruing from markets or fairs regulated by a local government; •fines paid with respect to offences under this Ordinance or by-laws or under any other law for the time being in force in which provision is made for the fines to be credited to the Funds established under this Ordinance; •proceeds from other sources of income which are placed at the disposal of a local government under directions of the Government; and •all monies transferred to a local government by the Government. 29

All other monies including receipts accruing from trusts administered or managed by a local government, refundable deposits received by a local government; and deferred liabilities are credited to the Public Account of the respective local government. A local government can transfer approved budgeted amounts to any local government, Village Council or Neighborhood Council or Citizen Community Board, within its local area, for expenditure for carrying out a project service or activity transferred to, or managed by, the recipient local government, Village Council Neighborhood Council or Citizen Community Board No local government is allowed to transfer monies to a higher level of government except by way of repayment of debts contracted before the coming into force of this Ordinance.

30

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Organizational Structure a) Organizational Hierarchy Chart

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b) Number of Employees The organization have minimum of 1200 Employees.

c) Main Offices 1) D.C. O Office Gujranwala. 2) Executive District Officer (Finance & Planning)

3) Executive District Officer (Revenue) 4) Executive District Officer (Municipal Services) 5) Executive District Officer (Education) 6) Executive District Officer (Information Technology) 7) Executive District Officer (Literacy) 8) Executive District Officer (Works & Services) 9) Executive District Officer (Community Development) 10) Executive District Officer (Health) 11) Executive District Officer (Agriculture)

d) Comments on the Organizational Structure. The organization is very well structured because by this way the work burden divided towards the different departments and the inspection of the head (D.C.O) makes it more prominent to go with. All the departments have their own sub offices handled by the District officers, the files or the problems are divided to the concern person and very rare chances of lost of data.

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Plan of Internship Program a) Brief Introduction of the Branch. I did my internship in the office of District Officer (Finance & Budget) which is responsible of taking care of all the financial matter of the District Gujranwala and the major function of this department is to prepare and distribute budget to all the departments come under District Coordination Officer’s control. The Second major function of the department is to check and maintain the expenditure reports received from different departments in order to keep balance in the record. Thirdly, the office deals with all kind of financial matters of District Gujranwala. b) Period of Internship. I did internship under National Internship Programme from 01-06-2007 to 30-05-2008.

c) Department & Duration. I had been working in the department of Finance & Planning for whole the year and duration of the internship was 8:00 am to 3:00 pm daily for the whole year.

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Training Program a) Introduction to all Departments As, I have already mentioned that, I am working in a Government Organization and the departments working in this organization are as following: •

Department of (Finance & Planning)

•

Department of (Revenue)

•

Department of (Municipal Services)

•

Department of (Education)

•

Department of (Information Technology)

•

Department of (Literacy)

•

Department of (Works & Services)

•

Department of (Community Development)

•

Department of (Health)

•

Department of (Agriculture)

All the given departments have their own responsibilities and working properly. The departments work as their duties and send the performances to the head (District Coordination Officer). b) Detailed description of the department I worked in I did work in the Office of Finance & Budget which comes under Executive District Officer (Finance & Planning). Firstly, a very brief functioning of departments working under:

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c)

Detailed description of the project assigned.

Following is a list of projects or tasks assigned to me throughout the internship period. 1) Preparation of Current Budget for the year 2007-08. 2) Lower tier 3) Cash flow statements’ management & reconciliation, received from State bank of

Pakistan and Accounts Office Gujranwala again A/c IV of City District Government Gujranwala throughout the internship. 4) Dealing the matters related to interns 5) Financial Assistance Cases 6) Budget Entry on SAP (Systematic Accounts Product) for the year 2006-07 revised and current for the year 2007-08. 7) Attend “District Budget Training” Course arranged by the “Department of Auditor General of Pakistan” at Audit and Accounts Training Institute, Lahore. 8) Preparation of revised Budget Estimates 2007-08. 9) Preparation of Current Budget Estimates 2008-09.

1) Preparation of Current Budget: “Budget Preparation: (1) The annual budget for each local government shall contain estimates of(a) Grants-in-aid from the Government; (b) amounts available in the respective Fund; (c) Receipts for the next year; and (d) Expenditures to be incurred for the next year. To enable the budget preparation by Local Government, the Government shall, sufficiently before the beginning of each financial year, notify the provisional shares, which may be credited to the Fund of respective Local Governments from the Provincial Allocable amount.

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The Auditor General shall prescribe the chart of classification of accounts to be followed by District Governments from time to time. In respect of Tehsil Municipal Administration/Town Municipal Administration and Union Administration, the accounts shall be maintained in a manner as may be prescribed. Each District Government, Tehsil Municipal Administration, Town Municipal Administration and Union Administration shall re-appropriate budgetary provisions in accordance with the re-appropriation powers delegated to them by the respective Council: Provided that at the end of a financial year a full statement of all reappropriations made shall be submitted to the Council. No demand for a grant shall be made except on the recommendations of the local government. Conditional grants from the provincial retained amount shall be shown separately in the budget and shall be governed by conditions agreed therein. Before the commencement of a financial year each local government shall, for its Fund, prepare in the prescribed manner, a budget for that year in conformity with the provisions of section 119” substituted vide the Punjab Local Government (Eighth Amendment) Ordinance, 2002.

Budgeting Process of Local Governments Before the commencement of every financial year, a Nazim within the prescribed period presents the budget for approval by the respective Council. The charged expenditure is discussed but not voted upon by the Council. When a local government assumes office for the first time, it may within ten weeks present to the concerned Council a revised budget for the remaining part of the financial year for approval. The budget is approved by a simple majority of the total membership of the respective Council. No other business is taken up by a Council during the budget session. In case a budget is not approved by a Council before the commencement of the financial year to which it relates, the concerned local government spends money under various heads on

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pro rata basis in accordance with the budgetary provisions of the preceding financial year for a period not exceeding thirty days. In case the budget is not passed within the extended period the budget is prepared, approved and authenticated by the Government for the full year At any time before the expiry of the financial year to which a budget relates, a revised budget for the year can, if necessary, be prepared by the District Government, Tehsil/Town Municipal Administration, and Union Administration and approved by the respective Council. A budget is not approved if the sums required to meet expenditures exceed the estimated receipts. Local government budgeting involves the preparation of the budget for the District/City District Government, Tehsil/Town Municipal Administration and Union Administration. The Executive District Officer (EDO), Finance and Planning is responsible for the consolidation of the District Government budget. The Tehsil Officer Finance is responsible for the Tehsil/Town Budget. At the Union level, the Union Nazim is to prepare the budget with the assistance of the Union Secretaries. The budget is classified into two areas. One part covers the non-development expenditures while the other part includes the development expenditure. The budget documents contain detailed information relating to the proposed expenditure and the anticipated receipts. The basic publications are as follows: •Annual Budget Statement •Estimates of Receipts

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•Estimates of charged expenditure •Demands for grants •New expenditure •Development program The documents mentioned above provide a complete picture of the budget of the local government. The following information is included to assist in comparing the previous and current position: •Budget estimates of the next financial year •Revised estimates of the current financial year •Budget estimates of the current financial year Accounts of the financial year just closed

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2. Lower Tier: Lower tier is the process of releasing funds to all union councils (188) and maintain a record against their funds with inspection of their working against their funds and administrative process. The detail functionality which needs to be checked is given below: Composition of Union Administration.- There shall be constituted a Union Administration for every Union which shall be a body corporate and consist of Union Nazim, Naib Union Nazim and not more than three Union Secretaries and, where required, the members of ancillary staff. Structure of Union Administration.- (1) The Union Nazim shall be the head of the Union Administration. (2) The Naib Union Nazim shall deputize the Union Nazim during his temporary absence. (3) The Union Secretaries shall coordinate and facilitate in community development, functioning of the Union Committees and delivery of municipal services under the supervision of Union Nazim: Provided that functions of the Union may be assigned to one or more Secretaries. (4) The Union Nazim may declare one of the Secretaries of the Union Administration to act as the Principal Accounting Officer of the Union Administration. Functions of the Union Administration.- The functions of Union Administration shall be(a) To collect and maintain statistical information for socio-economic surveys; (b) To consolidate village and neighbourhood development needs and prioritize them into union-wide development proposals with the approval of the Union Council and make recommendations thereof to the District Government or Tehsil Municipal Administration, as the case may be; (c) To identify deficiencies in the delivery of services and make recommendations for improvement thereof to the Tehsil Municipal Administration; (d) To register births, deaths and marriages and issue certificates thereof;

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To make proposals to the Union Council for levy of rates and fees specified in the Second Schedule and to collect such rates and fees within the Union; (f) To establish and maintain libraries; (g) To organize inter-Village or Neighborhood sports tournaments, fairs, shows and other cultural and recreational activities; (h) “To organize cattle fairs and cattle markets” (i) To disseminate information on matters of public interest; (j) To improve and maintain public open spaces, public gardens and playgrounds; (k) To provide and maintain public sources of drinking water, including wells, water pumps, tanks, ponds and other works for the supply of water; (l) To maintain the lighting of streets, public ways and public places through mutual agreement with the Tehsil Municipal Administration; (m) To arrange facilities for the handicapped, destitute and poor; (n) To provide protection against stray animals and animal trespass, and to establish cattle pounds; (o) To regulate grazing areas; (p) To assist the relevant authorities in disasters and natural calamities, and assist in relief activities, including de-silting of canals; (q) To co-operate with the public, private or voluntary organizations, engaged in activities similar to those of the Union; (r) To execute the projects of the approved Union Annual Development Plan by contracting out to the private sector in the manner as may be prescribed and to obtain support of the Tehsil Municipal Administration or District Government for such execution. (s) To assist the Village Councils or, as the case may be, Neighborhood Councils in the Union to execute development projects.

Development Planning through CCBs: In every local area (defined as Union, Tehsil/Taluqa, Town, District and City District) a group of non-elected citizens may, for energizing the community for development and

41

improvement in service delivery, set up a Citizen Community Board. The Citizen Community Boards contribute in project design, implementation, management and monitoring at grass root level with a view to improve services. Community Boards are registered with the Community Development Group of Office of the respective district. The decentralized framework makes all areas of development activities accessible to the Citizens so that they can truly become masters of their own destiny. CCBs mobilize communities and raise funds to solve local problems. The CCBs through voluntary, proactive and self help initiatives take up:•energizing the community for development and improvement in service delivery; •development and management of a new or existing public facility; •identification of development and municipal needs; •mobilization of stakeholders for community involvement in the improvement and maintenance of facilities; •welfare of the handicapped, destitute, widows and families in extreme poverty; •establishment of farming, marketing and consumers cooperatives; •reinforcing the capacity of a special Monitoring Committee at the behest of the concerned Council. A Citizen Community Board is a non-profit organization and its income and are used solely for the attainment of its objectives, and no portion of the income is to be paid by way of salary, dividend, profit or bonus to any of its members or contributors. The Citizen Community Board has a general body of its members who elect a Chairman,

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Executive Committee and a Secretary of the Board for carrying out its functions. The term of office of the Chairman, members of the Executive Committee and Secretary of the Citizen Community Board is two year extendable through election for a similar term or terms by the general body. The Chairman and Secretary are responsible for safe custody and management of property and assets of the Citizen Community Board. The CCBs submit their proposal on a standardized application form. The CCBs develop proposals, which are in line with the functions and objectives defined in the Local Government Ordinance. The maximum share of the local government cannot exceed 80%. The community share in cash must not be less than 20%.

Development Planning through Local Governments: In addition to the bottom up planning mechanism the Ordinance also caters to development activities through the regular local government system. Under this process also, the public participation concept is adhered to. Schemes are identified at local level. The community’s input is solicited at the planning and design stage. The schemes identified by the Union Councils are forwarded to the Tehsil/Town Municipal Administration and District Government. Similarly schemes identified by the Tehsil/Town Council are forwarded to the District Government and Union Administration. District Council may also recommend schemes to the Tehsil/Town Municipal Administration and Union Administrations. No share from the public is required under this mechanism. All schemes need to be approved by the respective Council.

Re-appropriations during the year: Re-appropriation means the transfer of savings in the provision of expenditure made for

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a particular unit of appropriation to meet the excess expenditure anticipated by another unit. The Councils have powers under the law for re-appropriation of the budget at any time during the year. There are no restrictions on the Council with regard to reappropriation.

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3. Cash Flow Statement management & Reconciliation: I was responsible to prepare and handle the cash flow statement of the City District Government Gujranwala. A statement was received on daily bases in this regard against the receiving and expenditure from State bank of Pakistan and on the other hand the expenditure statements were received from District Account Office. There reconciling and record maintaining was the most important opportunity for me, whom I took exceptionally well and it learnt me a lot. Detail of my learning is given below against local government’s Accounting system, expenditure system, taxation and auditing system. The reconciliation process is to check whether the withdrawal from the state bank and Account office matches. The process of Reconciliation and management is done on monthly bases and I was responsible to receive and manage the record on daily bases and reconcile monthly. In case of difference justification call from both offices was my responsibility.

Accounts: (1) The accounts of the receipts and expenditure of District Government shall be kept in such form and in accordance with such principles and methods as the Auditor General of Pakistan may prescribe with the approval of the President. (2) The accounts of receipts and expenditure of Tehsil Municipal Administration, Town Municipal Administration and Union Administration shall be kept in the prescribed manner. (3) The following procedure for maintenance of accounts shall be followed, unless changed by the Government through a notification: (a) The District Accounts Officer or where District Accounts Office does not exist, a Treasury Officer shall maintain the accounts of each District Government; (b) The Tehsil Accounts Officer or Town Accounts Officer and Union Accountant shall maintain the accounts of the Tehsil Municipal Administration or Town Municipal Administration or the Union Administration, as the case may be;

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(c) The District Accounts Officer shall perform pre-audit of all payments from the District Fund before approving the disbursements of monies. In accordance with the preaudit checks prescribed by Auditor General of Pakistan from time to time; and (d) The Tehsil Accounts Officer, Town Accounts Officer and Union Accountant shall perform pre audit of all payments from the Tehsil Local Fund, Town Local Fund and the Union Local Fund as the case may be, before approving the disbursement of monies in the prescribed manner. (4) A statement of monthly and annual Accounts and such other necessary statements shall be placed at a conspicuous place by the Local Government concerned for public inspection” substituted vide the Punjab Local Government (Eighth Amendment) Ordinance, 2002.

Revenue Collection: The collection of provincial taxes at the district level has been entrusted to the Revenue Group of Office. This group includes two offices. The first one is Land Revenue and Estate while the second is Excise and Taxation. The tax collection machinery has been reorganized to make it more effective. A major function under the Land Revenue & Estate is assessment and collection of land taxes. The Excise & Taxation office is also responsible for the assessment and collection of taxes/duties and fees, which are in the purview of the District Government. It is also responsible for the collection of Federal and Provincial taxes when directed by the Provincial Government. The tax collection is to be improved by increasing the tax base and bringing about an improvement in the collection mechanism. The taxes approved by the Zila Council are collected by the District Government through the Revenue Group of Office. The District Government may adopt any mechanism for the collection of these taxes, e.g., contracting or collection by its own staff. The amount collected is deposited in the District Fund under their respective revenue heads. 46

The Tehsils/ Towns and Union Administration also have their own arrangements for tax collection.

Expenditure Management: The monies credited to a Fund are expended by local government in accordance with the annual budget and Supplementary Budget approved by its Council. Once the Annual Budget Statement has been approved by the Council, the local government Offices are in a position to spend the budgeted funds. This process requires the following steps: •preparation of the Schedule of Authorized Expenditure for the year; •provision of the authenticated copy of the Schedule of Authorized Expenditure to the District Accounts Officer; and •Communication of the sums authorized to the offices. An important function of the local governments is procurement. The rules for the delegation of Financial Powers have been issued to the local governments. The focus of the devolution and fiscal decentralization efforts is to improve services. This is to be achieved through a people-centered approach. To manage and control expenditures, the Ordinance provides for a number of checks and balances. The Monitoring Committees of the Councils plays an important role in ensuring that the public funds are spent judiciously. The monitoring of the performance of the local governments is a critical function and has been covered thoroughly in the Ordinance. The Zila Nazim is required to present a report of the performance of the District Government in person to the Zila Council at least twice a year. Likewise, the Tehsil/Town Nazim has to present a similar report to his Council. The DCO has to prepare a report on the implementation of development plans of the District Government for presentation to the Zila Council in its annual budget session.

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Taxation by Local Governments: In addition to the fiscal transfers from the Province, the local governments have been authorized to levy certain taxes. The Councils may increase, reduce, suspend, abolish or exempt the levy of any tax for such period as may be specified by the Council after vetting by the Provincial Government. The taxes provided in the Second Schedule of the LGO, 2001 are as follows: PART I: ZILA COUNCIL •

Education tax.

•

Health tax.

•

Any other tax authorized by the Government.

•

Local rate on lands assessable to land revenue.

•

Fees in respect of educational and health facilities established or maintained by the District Government.

•

Fee for licenses or permits and penalties or fines for violations.

•

Fees for specific services rendered by a District Government.

•

Collection charges for recovery of tax on behalf of the Government, Tehsil Municipal Administration and Union Administrations as prescribed.

•

Toll on roads, bridges, ferries maintained by the District Government

•

Rent for land, buildings, equipment, machinery and vehicles.

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•

Fee for major industrial exhibitions and other public events organized by the District Government

PART II: ZILA COUNCIL IN CITY DISTRICT •

Education tax.

•

Health tax.

•

Any other tax authorized by the Government.

•

Local rate on lands assessable to land revenue.

•

Fees in respect of educational and health facilities established or maintained by the City District Government.

•

Fee for licenses or permits and penalties or fines for violations.

•

Fees for specific services rendered by City District Government.

•

Toll on roads, bridges, ferries maintained by the District Government.

•

Rent for land, buildings, equipment, machinery and vehicles.

•

Fee for major industrial exhibitions and other public events organized by the City District Government.

•

Fee on advertisement.

•

Collection charges for recovery of any tax on behalf of the Government, Town Municipal Administration, Union Administration or any statutory authority as prescribed.

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•

Fee for approval of building plans, erection and re-erection of buildings.

•

Charges for execution and maintenance of works of public utility like lighting of Public places, drainage, conservancy and water supply operated and maintained by City District Government.

PART III: TEHSIL COUNCIL •

Local tax on services as prescribed.

•

Fee on sale of animals in cattle markets.

•

Market fees.

•

Tax on the transfer of immovable property.

•

Property tax rate as specified in Section 117.

•

Fee on advertisement other than on radio, television and bill boards.

•

Fee for fairs, agricultural shows, cattle fairs, industrial exhibition, tournaments and other public events.

•

Fee for approval of building plans and erection and re-erection of buildings.

•

Fee for licenses or permits and penalties or fines for violations.

•

Charges for development, betterment, improvement and maintenance of works of public utility like lighting of public places, drainage, conservancy, and water supply by Tehsil Municipal Administration.

•

Fee on cinemas, dramatical, theatrical shows and tickets thereof and other entertainment. 50

•

Collection charges for recovery of any tax on behalf of the Government, District Government, Union Administration or any statutory authority as prescribed.

•

Rent for land, buildings, equipment, machinery and vehicles.

•

Fee for specific services rendered by a Tehsil Municipal Administration.

•

Tax on vehicles other than motor vehicles registered in the Tehsil.

PART IV: TOWN COUNCIL •

Local tax on services.

•

Fee on sale of animals in cattle markets.

•

Market fees.

•

Tax on transfer of immovable property

•

Fee for fairs, agricultural shows, cattle fairs tournaments industrial exhibitions and other public events organized by the Town Municipal Administration.

•

Fee for licenses or permits and penalties or fines for violations.

•

Collection charges for recovery of any tax on behalf of the Government, City District Government, Union Administration or any statutory authority as prescribed.

•

Fee on cinemas, dramatical, theatrical shows and tickets thereof, and other entertainment.

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•

Rent for land, buildings, equipment, machinery and vehicles.

•

Fees for specific services rendered by a Town Municipal Administration.

•

Property tax rate as specified in Section 117.

•

Fee for approval of building plans and erection and re-erection of buildings with the approval of the City District Government.

•

Tax on vehicles other than motor vehicles registered in the Town.

PART V: UNION COUNCIL •

Fee for licensing of professions and vocations as prescribed.

•

Fees for registration and certification of birth, marriages and deaths.

•

Charges for specific services rendered by the Union Council.

•

Rate for remuneration of Village and Neighbourhood guards.

•

Rate for the execution or maintenance of any work of public utility like lighting of public spaces, drainage, conservancy and water supply operated by Union Administration.

•

Rent for land, buildings, equipment, machinery and vehicles.

•

Collection charges for recovery of any tax on behalf of the Government, District Government, Tehsil Administration or any statutory authority as prescribed.

The procedure for levying new taxes has been made transparent. No tax can be levied without inviting public objections. 52

Under the Local Government Ordinance, changes have been made in the tax structure. The tax on transfer of immovable property and cattle markets are at the Tehsil/Town level. The fees for licensing of professions and vocations have been provided to the Union level. Two new sources, Health Tax and Education Tax have been given to the District Government. The main objective in devolving taxes to the lower level is to bring about an improvement in the collection efficiency and the tax base. An important change from the previous system relates to the rating areas. Under the Local Government Ordinance the entire Tehsil or Town is the a rating area. If people visibly see the benefits of their tax money and if they know that the funds are being used for productive purposes, their predisposition to pay taxes rises. When the inverse is the case, everyone has a justification for avoiding taxes with little or no social stigma attached to being a tax evader. In sum, every District, Tehsil/Town, and Union now has the opportunity to mould its local tax culture through their actions in relation to transparency, accountability, and service delivery.

Auditing of Local Governments: The Local Government Ordinance provides a number of checks and balances for ensuring that the expenditure is incurred judiciously and in accordance with the law, rules and regulations. The Ordinance provides the institutional framework under which the audit is to be conducted. The external audit is conducted by Auditor General of Pakistan. Under the LGO, 2001, the external audit of every District Government, Tehsil/Town Municipal Administration and Union Administration is to be carried out once in a

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financial year. The external audit report is to be placed before the Accounts Committee of the respective Council. If required, a Nazim can request a special audit at any time during the year. The Local Government Commission of a Province can also conduct a special audit of the accounts of a local government. The Auditor General in the case of District Government and Director Local Fund Audit in the case of Tehsil/ Town and Union Administration, as the case may be, shall ascertain whether the monies shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it; audit all transactions of a local government relating to Public Accounts; audit all trading, manufacturing, profit and loss accounts of a local government; and audit all receipts which are payable into a local government Fund and to satisfy himself that all such receipts which are payable into a local government fund have been properly and correctly deposited and rules and procedures relating to such receipts have been fully observed. The Auditor General in the case of District Government and Director Local Fund Audit in the case of Tehsil/ Town and Union Administration, as the case may be, shall have the authority to local government including treasuries, and such offices responsible for the keeping of initial or subsidiary accounts; documents which deal with, or form the basis of or otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such

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place as he may direct for his inspection; and consider necessary, and to call for such information as he may require for the purpose of the audit; In addition to the external audit Nazim of each District Government and each Tehsil/Town Municipal Administration is to appoint an Internal Auditor. Internal audit is an independent, objective assurance and consulting activity designed to add value and improve a local government’s operations and will help the local government to accomplish the objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The Internal Auditor serves as a principal support person to respective Nazim of District Government or Tehsil/Town Municipal Administration by providing information to him on local government performance.

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.

4. Dealing the matters related to interns I was responsible to keep the record of all the interns working in the office and maintaining the records of the interns. Their progress reports, evaluation, monthly stipend matters were the biggest issues. In accordance to this, all the matters related to District Account Office were handled by me and I was responsible for preparing their pay bills and submission to the account office. The letters which came from Services & General Administration Department, Lahore were marked to me and I had to deal with them accordingly.

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5. Financial Assistance Cases I was given the task to handle and forward all cases related to financial Assistance of the dead persons who expires during their services. As cases receive, I was responsible to check whether the file is complete from all aspects or not. Secondly, making a note to the officers about the cases and informing them about the current position of the case.

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6. Budget Entry on SAP SAP (Systematic Accounts Product), software especially designed for the large scale Accounts problems and record keeping. Pakistan is the first country in Asia using this software to control the Accounts on both the provincial and federal levels. After preparation of Budget on MS Excel all the Finance Departments of the Pakistan are responsible to upload or manually enter the data on that Software so that, the budget could be check by the Accountant General and Finance Department. Secondly, as the software is used to handle the accounts the District Account Office is responsible to enter all the expenditures and re-appropriation of the funds on this software. Reports are automatically generated by the software and could easily print out. Complete Evaluation of SAP Software: During the internship period, Following are the main functions of SAP which were self evaluated by me and were implemented also;  Original budget entry a. Budget Data Entry 1. Business Process Overview: Budget Preparation process is conducted for the coming fiscal year and starts in the preceding fiscal year as soon as the Budget Call Circulars (BCCs) are issued. Budget is prepared for only one coming fiscal year with revised estimates of existing fiscal year. The new SAP system provides you with efficient ways to enter the budget data. Data Entry in the SAP system begins as soon as FD receives the Budget Call Circulars (BCCs) from the respective Drawing & Disbursement Officers (DDOs) approved by concerned Deputy Financial Advisors. The BCC contains the Budget Year, Type of Document, Fund (demand), Function, Fund Center (DDO), Total Budget Amounts of Revised and Budget Estimates, Details of Revised and Budget Estimates with respect to their commitment items, Details of Foreign Exchange for Development Fund. 2. Process Steps: a) Access main screen of Budgeting System by using: Transaction Code → ZFD

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The following screen appears.

b) In Data Entry head, select the option i.e. Enter New Documents and press the Next button. The following screen appears.

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c) Fill in the fields as shown in the table below: Fields Description Fiscal Year

Automatically picked up by the system

Fund

07 character field to enter fund

Sector

02 character field to enter the Field of sector allows entry sector only for Development Funds

Sub Sector

04 character field to enter the sub Field of sub sector allows entry sector (first 2 character represents only for Development Funds sector)

Function

10 character field superior fund center

Budget Type :

Select appropriate type.

SNE (F)

→

SNE (C) →

to

enter

Statement of New Expenditure (Fresh) Statement of New Expenditure (Continued) Regular Budget

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Permanent → Total Revised Estimates

Amount of Revised Budget at Allows entry in case of document level Permanent Expenditure only.

Total Budget Estimates

Amount of Budget at Document Level

Match Totals

Check if want to confirm amounts It can be used to verify budget at document level & Object Level at document level with budget entered at object level

Fund Center

06 character field to enter fund center

Keep Intact

It is used to hold information for several entries in order to avoid data entry

SNE No.

A number that is allocated to SNEs

Object Code

06 character field to enter object A is by default code

BS Scale

Basic Pay Scale as per document

Designation

Designation as per document

No. of Posts

No. of posts as per document

Rev. Estimate

Amount of Revised Estimate at object level

Recurring

An amount of expense which is repeatedly used by DDO in previous years.

Non-Recurring

An amount of expense which is only demanded in current year.

Mandatory for SNE (F) and (C). In case of permanent budget this field will not be used

If A01101 or A01106 is used you can only enter BS Scale ranging from 16-22 & 99 for A01151 or A01156 BS Scales ranging from 1 – 15 would be used

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Budget Estimate

Total amount of budget at object It is calculated at run time level (recurring plus non recurring)

Foreign Exchange

Foreign funding for that particular Only used for Development development DDO Funds

d) After entering information press F5 or Park Document button to post the document. The following screen appears.

e) You can edit the document afterwards by using the Diary Number assigned to the document by the system as shown in the above message, Document with Diary Number SNE P-2004-999997 has been posted successfully 3. Tips and Tricks: • F4 key can be used for Help Search • F8 key can be used to add budget • F5 key can be used to park the document • F7 key can be used to clear all fields • F9 key can be used to edit the document 4. Conclusion: You can enter budget data into the system successfully.

b)

Editing Budget:

5. Business Process Overview:

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The new SAP system provides you with efficient ways to edit budget documents already entered into the system. The documents that are parked as well as posted can be viewed and then edit if required. 6. Process Steps: a) Access the Budgeting System main screen by using: Transaction Code → ZFD

The following screen appears.

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b) In Data Entry head, select the option i.e. Edit Documents and press Next button. The following screen appears.

c) Enter the Old Doc. No. and press Enter. The following screen appears displaying all previous information related to the document. 64

d) If you want to edit an entry select it from extreme left as shown below:

e) After selection press , first button at extreme right. The system then allows you to edit the amount entered for the selected document as shown below:

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f) After editing press F5 to park the document. g) If you want to edit number of documents then check the Push Key and press enter as shown below.The system allows you to edit the amounts of all entries turn by turn

h) After editing, press F5 to post the document. The following screen appears.

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7. Tips and Tricks: • F4 key can be used for Help Search • F5 key can be used to park a document •

To delete an entry

button can be used

• To edit a single entry button can be used • F8 key can be used to add budget • F7 key can be used to clear all fields 8. Conclusion: You can successfully edit the documents.

Display System Documents. Business Process Overview: The new SAP system provides you the facility of opening the parked/posted document in the view only mode. With the help of this feature you can identify any required changes that are to be made in the system without hampering with the original data. The inquiry system also provides the facility of printing the header data as well as details of parked/posted documents.

1

Process Steps:

a) Access the budgeting system main screen by using:

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Transaction Code → ZFD

The following screen appears.

b) In Inquiry head, select the option i.e. Display System Document (view parked/posted/both documents). The following screen appears.

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c) Select any criteria from the given options and press View Documents button. The following screen appears.

d) To view a document select it from extreme left, the system then highlights the selected document as shown below:

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e) After selection, press View Document button. The following screen appears.

To reverse any document, select it and then press Reverse Document button.

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f) To see the print preview of a document press Print Preview button The following screen appears.

Tips and Tricks: • F4 key can be used for Help Search • F2 key can be used to enter date • F7 key can be used to see the Print Preview • F11 key can be used to reverse the document • F6 key can used to view a document. Conclusion: You can successfully view your required document and its detail.

SNE Maintenance: Business Process Overview: The new SAP system provides you the facility of maintaining SNE No.’s pertaining to the combination of Fund, Function, and Fund Center. The system automatically proposes the next SNE No. and provides the facility of Updating the Description of SNE No. Similarly you can also Delete/Display/Update the already created SNE No.’s. Process Steps: a) FD-Budgeting system main screen can be accessed by using: Transaction Code → ZFD

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The following screen appears.

b) In Maintain SNE No. head select the option i.e. Add/Edit/Delete SNE No. for FD and press NEXT button. The following screen appears.

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c) Fill in the fields as shown in the table below: Fields Description Fund

07 character field to enter fund

Function

10 character field to enter function

Fund Center

06 character field to enter fund center

Budget Type:

Select required type: SNE No. (F)

Statement of New Expenditure (Fresh)

SNE No. (C)

Statement of New Expenditure (Current)

SNE No.

A number that is allocated to SNE’s

SNE Description

Name or Explanation of SNE

d) To create an SNE No., enter the above information and press Create button. The following screen appears displaying message, SNE No. saved successfully.

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e) To view the description of any previous entry of SNE No. enter Fund, Function, Fund Center, Budget Type, SNE No. and press Display button, the system then displays the description of SNE. f) To update nay previous entry, modify it and press Update button, the system then updates the information. g) To delete any SNE No. enter its information and press Delete button, the system then deletes the information. h) To clear all fields press Clear All button, the system then clears all fields. Tips and Tricks: • F4 key can be used for Help Search Conclusion: You can maintain SNE No. successfully.

Budgeting-FD – Maintain Sector/Sub Sector : Business Process Overview: The new SAP system provides you facility to maintain Sector and its Sub Sector wise development budget. With the help of this system you can create, modify, and delete the information related to Sectors and their Sub Sectors. Process Steps: FD-Budgeting System main screen can be accessed by using: Transaction Code → ZFD

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The following screen appears.

a) In Maintain Sector/Sub-Sector head, select the option i.e., Add/Edit/Delete Sector/Sub Sector for FD and press NEXT button.

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The following screen appears.

b) To create a Sector, in Sector Maintenance head, enter a new Sector Code and then Sector Description and press Create button. The system displays the message as shown in the next screen.

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c) To create Sub Sector of the new sector, enter the new information in Sub Sector Maintenance head as shown below:

d) After entering information, press Create button. The system displays the message as shown in the next screen.

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e) To view description of any Sector/Sub Sector, enter the Sector/Sub-Sub Sector Code and press Display button. The system then displays the description of the sector/sub sector. f) To modify any data related to Sector/Sub Sector, edit it and press Modify button, the system then updates the information. g) To delete any entry, enter the information and press Delete button, the system then deletes the information from the system. h) To clear all fields, press the Clear All button. Tips and Tricks: • F4 key can be used for Help Search. Conclusion: You can maintain Sector/Sub Sector successfully.

 Supplementary budget entry Supplementary Budget Data Entry Business Process Overview: If funds provided to a particular DDO (Fund Center) for a particular object are not sufficient in original budget then supplementary budget is approved or granted to that DDO. The new SAP system provides you with efficient ways to enter supplementary budget in the system. Supplementary Budget is entered into the system as soon as it is approved by the authorities. In order to enter data for supplementary budget, the information that is required to enter in the system includes: Fund, Function, Budget Type, Budget Estimate on Fund Center (DDO) level, Fund Center, Object Code, Recurring Amount, and Non Recurring Amount. Process Steps: a) In the “SAP Easy Access” screen enter: Transaction Code → ZFDSUPPP

The following screen appears.

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b) In Data Entry head select the option, Enter New Documents and press the NEXT>> button. The following screen appears.

c) Enter the information in the Input Screen as shown in the table below: Fields: Description:

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Fund*

07 character field to enter fund

Function*

10 character field to enter superior fund centre

Budget Type:*

Select your required budget type from the options Regular

→

The supplementary approved for already funded objects in original budget for a particular DDO. The supplementary approved for an unfunded object for a particular DDO.

Token

→

Technical

→

The supplementary awarded to a particular DDO when another DDO in the same fund surrender his funded object.

→

Any other supplementary which does not fall in above mentioned categories

Others Budget Estimates*

The total amount of budget estimate

Fund Center*

06 character field to enter Fund Centre

Object Code*

That object code for which supplementary budget is to be allocated

Recurring Amount

An amount of expense which is of repeatedly used by DDO in previous years.

Non-Recurring Amount

An amount of expense which is only demanded in current year.

Note: Fields marked with an asterisk (*) are mandatory. d) In the above screen the field of Budget Estimate shows the running total for the document level if the option of Match Totals is not checked.

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e) If you check the Match Totals option given with the Budget Estimate field then you must enter the amount of total supplementary budget against the document in Budget Estimate field. The system then matches the total amount of budget estimate on document level with the amount entered as Recurring Amount and Non-Recurring Amount on object level. In this case, posting would only occur when both are equal otherwise would be parked in error mode. f) If the document contains errors, the system parks the document in error mode and displays a window which shows the difference of amount and displays a message that the document is parked in error mode as shown below:

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g) If the document is correct, the system validates it and posts it and displays a message as shown in the next screen.

Tips and Tricks: • F4 key can be used for help search. • Enter key can be used to move from one field to another. • If you want to see the running total of the amounts of supplementary budget keep the Match Totals option uncheck and if you want to match the total then keep it check.

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•

You can use the Keep Intact option to avoid repetition of writing same Fund Center and Object Code for that particular document. • F8 key or Add Budget button can be used to add budget. • F5 key or Park/Post Document button can be used to Park or Post the document. • To clear all fields use F7 key or Clear Fields button. • To see the List of Parked Documents press Shift+F2 or List of Parked Documents button. • To edit the document press Ctrl+F1 or Edit button. • To move to the first field, last field or if you want to change the document or want to go to the next field, you can use buttons given in the extreme right at object level. Conclusion: You can successfully enter the Supplementary Budget information in the system.

 Budget Transfer Business Process Overview: It may happen that one fund center is running short of funds while another still has plenty. Transfers are a tool in Funds Management, which you can use to place budget from one budget structure plan element at the disposal of another. In budget transfer, budget amounts are debited for one budget address and credited at another.

The budget can be divided into two different value types: • Commitment Budget • Payment Budget Process Steps: a) Budget Transfer screen can be accessed by using: Menu Path ►Accounting →Financial Accounting →Funds Management →Budgeting →Transfer →Payments Transaction Code ►FR14

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The following screen appears.

b) Fill in the above fields as shown in the table below: Fields Description Document Date*

Issue date for the original document

FM Area*

An FM area is an organizational unit which plans, controls and monitors funds and commitment budgets

Version*

Key that uniquely identifies the required budget version

Sender Fund*

Key that uniquely identifies the fund

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Receiver Fund*

Key that uniquely identifies the fund

Sender Year*

The year from which sender object takes the budget fund

Receiver Year*

The year in which the receiving object receives additional budget funds

Note: Fields marked with an asterisk (*) are mandatory. c) After entering data into above fields press Enter. The following screen appears.

d) Fill in the above fields as shown in the table below: Fields Description Sender Center*

Fund Alphanumeric code for the funds center, which you are creating, changing, or displaying, or to which you are assigning budget.

Commitment Item*

Receiver Center*

Alphanumeric code of the commitment item you are creating, changing, displaying, or to which you are assigning budget

Fund Alphanumeric code for the funds center, which you are creating, changing, or displaying, or to which you are assigning budget

Commitment Item*

Alphanumeric code of the commitment item you are creating, changing, displaying, or to which you are assigning budget

Amount*

The budget amount that is to be transferred

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Note: Fields marked with an asterisk (*) are mandatory. e) After entering data into above fields press Enter. The following screen appears.

f) Now press Ctrl +S or button to save the transaction. The following screen appears.

Tips and Tricks: •

Use F4 key for help search

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•

Use

or [shift+F2] to delete one or many lines selected

•

Use

or [F5] to cut line(s) selected

•

Use

or [F6] to copy a line(s) selected

•

Use

or [F7] to paste objects previously cut or copied

•

Use

or [F2] to access the detail screen for the selected line

•

Use

or [F9] to check budget consistency for the entered data

Conclusion: You can successfully transfer budget.

 Budget Return Business Process Overview: Within the execution of the approved budget additional budget amendments need to be made which includes:  Supplementary Budget  Budget Returns  Budget Transfers To clearly separate return budget from the other budget categories, separate transactions allow its registration. SAP provides 2 transactions to enter the budget figures:  A transaction for hierarchical treatment  Direct entering with automatic rollup Within the transaction, you only need to identify the budget hierarchy to be effected and the amount. The system automatically rolls up the budget to the next higher levels within the budget hierarchy until the top is reached. The transactions aim to provide:  Easy data entry  Quick data entry  Automatic roll-up (always consistent) capabilities In contrast to the hierarchical budget transactions, the rollup transactions should be used: To avoid blocking of complete/partial hierarchy and allow multiple users to enter budget data at the same time  To allow quick data entry 87

 To keep the budget consistent due to automatic rollup  To minimize impact on performance Process Steps: a) Roll up Returns Payment screen can be accessed by using: Menu Path ► Accounting →Financial Accounting →Fixed Assets →Funds Management →Budgeting →Return →Payments →Roll up Transaction Code ► FR29

The following screen appears.

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b) Fill in the above fields as shown in the table below: Fields

Description

Document Date*

Issue date for the original document

FM Area*

An FM area is an organizational unit which plans, controls and monitors funds and commitment budgets

Version*

Key that uniquely identifies the required budget version

Fund*

10 char field to enter fund

Year*

Budget year

Note: Fields marked with an asterisk (*) are mandatory. c) After entering data into above fields press Enter.

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The

following

screen

appears.

d) Enter data into above fields as shown in the table below: Fields

Description

Fund Center*

Alphanumeric code for the funds center, which you are creating, changing, or displaying, or to which you are assigning budget.

Commitment item*

Alphanumeric code of the commitment item you are creating, changing, displaying, or to which you are assigning budget

Amount*

The budget amount that is to be returned

Note: Fields marked with an asterisk (*) are mandatory. e) After entering data into above fields press Enter. The following screen appears.

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f) Now press Ctrl + S or button to save the transaction. The following screen appears.

Tips and Tricks:

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•

Use F4 key for help search

•

Delete line using [shift+F2]: to delete one or many lines selected Incase the user wants to delete any of the entered data entries, select the line items which are to be deleted by clicking on the check boxes at the extreme left of the data grid. After selecting all the required lines, press the “delete” icon.

•

Select all [shi ft+F3]: to select all lines in the grid This facility allows the user to select a number of lines at the same time without having to mark each line separately, one by one. This can be done by pressing the “select” icon (as shown below in the screen shot)

•

Deselect all [shift+F4]: to deselect all the selected lines Another facility provided to the users is the option to deselect all the items all the together without having to do them separately, one by one. This can be done by pressing the “deselect all” icon.

Conclusion: You can successfully enter budget returns into the system.

 Releases Budgeting – FD/EDO – Releases – Budget Compile Business Process Overview: The budget compilation is necessary before releasing the budget. It is based on the current budget i.e. the original budget as amended by supplements, returns and transfers. The budget compilation is user specific i.e. user of specific site (FD/ EDO) can only release his own budget. It presents a consistent data structure within itself and within the current budget. Process Steps: a) Access the Budget Release screen by using: Menu Path in YPMAIN ► Budget Release System → Budget Data Compile

Transaction Code ► YPFDREL

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The following screen appears.

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3. Enter the year for which releases to be made. In addition, if there is any activity in budget, then check the box “update the same year” is must. This will compile the additional budget and make it available for release. After entering data press F8 or

to execute the transaction.

The following screen appears.

Conclusion: You can compile budget successfully.

Budgeting – FD/EDO – Releases (Step # 2) 9. Business Process Overview: In many organizations distributing a budget is not the same as releasing the funds. For this reason, Funds Management includes a release option which can be used to release the budget bit by bit. Releases can be expressed in percent or as absolute amounts.

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The Release is based on the current budget i.e. the original budget as amended by supplements, returns and transfers.

The budget release is user specific. The budget releases present a consistent data structure within themselves and within the current budget. Budget availability control is set on funds released. Budget cannot be made available for use unless released.

10. Process Steps: b) Access the Budget Release screen by using: Menu Path in YPMAIN ► Budget Release System → Budget Released

Transaction Code ► YPFDBUDREL

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a) Enter data into above fields as shown in the table below:

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Fields

Description

Document Date*

Budget release date

Year*

4 characters field to enter the year

Company Code*

1 character field to enter company code (F, P, S, B, N, D)

Fund*

7 characters field to enter a fund

Sector

2 characters field to enter a sector

Sub Sector

4 characters field to enter a sub sector

Function

10 characters field to enter a function

DDO

6 characters field to enter a fund center

Commitment Item

6 characters field to enter a commitment item ( Object code)

Sub Item

3 characters field to enter a sub item #

District/ Province Code*

Enter a district/ province code

Budget Release

Percentage Enter the percentage of budget to be release

Reference*

Reference of letter by which release is allowed

T_Amount

Used to enter an amount of a commitment item when budget release is manually done. Also check the “Manual Release Box”.

Manual Release

Used for manual release

Reverse

Used to reverse an already made release

First, Second, Third Fourth Quarters

& Used to specify the quarter for the budget release. For monthly release, check the quarter and give the date in first field for every month.

* Fields are mandatory c) After entering data press F8 or

to execute the transaction.

The following screen appears.

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Part (A) of Screen Below

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Part (B) of Screen by dragging the horizontal scroll.

d) Click on Release push button

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11. Conclusion You can release budget successfully.

Important Note:

Whenever the release upload session is run and that session breaks due to any reason e.g electricity or problem in master data etc. Points to remember are that:

1. The system executes the data till the breakage of session. 2. When the session is again created from the beginning, it gives the error screen e.g FR33, FR35 etc for the already created data. 3. Therefore you have to exclude the already created data/input (released) and then run the session.

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You can use FR05 standard screen to see that the system has actually released the budget for the executed data before the breakage of session.

Budget Release Reports - FD/EDO -

Budget Release Information System

Business Process Overview: The budget release information system provides the top management various display of budget releases. It also operates to view budget releases in many customized manner. Process Steps: e) Access the Budget Release screen by using: Menu Path in YPMAIN ► Budget Release System → Reports → Budget Release Information System Transaction Code ► YPBUDREL

The following screen will appear.

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a) Enter data into above fields as shown in the table below: * Fields are mandatory. All other fields are optional. Fields

Description

Year*

Enter the year

Status*

Enter status of posted budget i.e P

Budget Type*

Enter budget type (1 to 6)

District/ Code*

Province Enter a district/ province code

Fund*

Enter a fund code

f) After entering data press F8 or The following screen appears.

to execute the transaction.

Part (A) of screen below

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Part (B) of screen: By dragging the horizontal scroll bar from left to right.

Conclusion

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You can view various customized reports by using budget information system successfully.

Budget Release Reports – Quarter Wise Business Process Overview: The budget release can be viewed quarter wise. It provides a detailed report of budget releases made during different quarters of a budget year. Process Steps: Access the Budget Release screen by using: Menu Path in YPMAIN ► Budget Release System → Reports → Quarter Wise Transaction Code ► YPFDREL_02

The following screen will appear.

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a) Enter data into above fields as shown in the table below: •

Fields are mandatory. Fields

Description

Fund*

Enter a fund

Budget Year*

Enter the year

Starting Page No

Enter starting page number

District/ Code*

Province Enter a district/ province code

After entering data press F8 or

to execute the transaction.

Conclusion You can view quarter wise budget releases successfully.

Budget Release Reports – FD/EDO – Total Releases Business Process Overview:

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The budget releases of an organization during the budget year can be viewed and a record can be kept to keep track changes accordingly. Process Steps: Access the Budget Release screen by using: Menu Path in YPMAIN ► Budget Release System → Reports → Total Releases Transaction Code ► YPFDREL_01

The following screen will appear.

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a) Enter data into above fields as shown in the table below: Fields

Description

Fund*

7 characters field to enter a fund

Budget Year*

4 characters field to enter the year

Starting Page No

Enter starting page number

District Code*

Enter a district code

Reference

Enter the reference of the letter by which the release is authorized.

* Fields are mandatory. After entering data press F8 or to execute the transaction. Conclusion You can view total releases successfully.

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 Reports Reports – BM2 (DFG) For Current Budget

 a.

b. c.

Process Description Screen Route Zmenu→SAP menu →BM2 Form → BM2 (DFG) For Current Budget Transaction Code ZBM2DFG Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Press F8 function key to execute the report. BM2 (DFG) For Current Budget is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed.

Reports – BM2 (DFG) For Development Budget Process Description Screen Route Zmenu→SAP menu →BM2 Form → BM2 (DFG) For Development Budget Transaction Code ZBM2DEV Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Starting Page Number Press F8 function key to execute the report. BM2 (DFG) For Development Budget is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – BM2 (Receipt) Process Description Screen Route Menu Zmenu→SAP menu →BM2 Form → BM2 (Receipt) Transaction Code ZBM2REC

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Special Techniques Process Steps Fill in the fields as described below: Fields Description Department Fiscal Year Starting Page No Press F8 function key to execute the report. BM2 (Receipt) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – BM2 (SNE F & C) Process Description Screen Route Zmenu→SAP menu →BM2 Form →ZBM2SNEFC BM2 (SNE F & C) Transaction Code ZBM2SNEFC Special Techniques Process Steps Fill in the fields as described below: Fields Description Department Fiscal Year Starting Page No Press F8 function key to execute the report. BM2 (SNE F & C) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – BM2 (SNE-P) For Current Budget Process Description Screen Route Zmenu→SAP menu →BM2 Form →BM2 (SNE-P) For Current Budget Transaction Code ZBM2SNEP Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Press F8 function key to execute the report. BM2 (SNE-P) For Current Budget is displayed.

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Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Current/Development Budget System Process Description Screen Route Zmenu→SAP menu →BM2 Form → Data Entry Screen→Current/Development Budget System Transaction Code ZFD Special Techniques Process Steps Fill in the fields as described below: Fields Description FD BUDGET ENTRY MODULE Next Budget Year Sector Function Budget Type Total Rev Est Fund Center Object code BS-Scale Rev.Estimate Recurring Frgn Exchange Press F8 function key to execute the report. Current/Development Budget System is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Demands for Grants Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Current Budget→ Demands for Grants Transaction Code ZFDCP Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Starting Page No

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Press F8 function key to execute the report. Demands for Grants is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Demands for Grants (Abstract) Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Abstract) Transaction Code ZFDD Special Techniques Process Steps Fill in the fields as described below: Fields Description Government Budget Year Starting Page Numbe Press F8 function key to execute the report. Demands for Grants (Abstract) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Demands for Grants (Detail) Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Detail) Transaction Code ZFDD1 Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Starting Page Number Press F8 function key to execute the report. Demands for Grants (Detail) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Demands for Grants (Detail) (One Column)

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Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Detail) (One Column) Transaction Code ZFDD3 Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Starting Page Number Press F8 function key to execute the report. Demands for Grants (Detail) (One Column) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Department and BPS Wise Summary of Posts Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries→ Department and BPS Wise Summary of Posts Transaction Code ZFD_S4 Special Techniques Process Steps Fill in the fields as described below: Fields Description Year Government Press F8 function key to execute the report. Department and BPS Wise Summary of Posts is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – General Abstract of Budget Estimates Current Expenditure Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries → General Abstract of Budget Estimates Current Expenditure Transaction Code ZDFGABS Special Techniques Process Steps Fill in the fields as described below:

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Fields Description Government Fiscal Year Press F8 function key to execute the report. General Abstract of Budget Estimates Current Expenditure is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Receipt Report Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports → Receipt Report→ZREC1 - Receipt Report Transaction Code ZREC1 Special Techniques Process Steps Fill in the fields as described below: Fields Description Department Fiscal Year Starting Page No Press F8 function key to execute the report. Receipt Report is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Receipt System Process Description Screen Route Zmenu→SAP menu →BM2 Form → Data Entry Screen→ Receipt System Transaction Code ZFDREC Special Techniques Process Steps Fill in the fields as described below: Fields Description FD Receipt budget entry module Next Budget Year Department Object Code Sub Item-1 Sub Item-2 Description Actual Account

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Revised Estimate Budget Estimate Type Press F8 function key to execute the report. Receipt System is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Recipt Summary Object Level Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries→ Recipt Summary Object Level Transaction Code ZRECABS Special Techniques Process Steps Fill in the fields as described below: Fields Description Fiscal Year Press F8 function key to execute the report. Recipt Summary Object Level is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed Reports – Release Report For FD Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Release Reports→ZRRELEASE Release Report For FD Transaction Code ZRRELEASE Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Object Starting Page Press F8 function key to execute the report. Release Report For FD is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion

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The process is completed. Reports – Process Description Screen Route Menu Transaction Code Special Techniques Save the report as variant. Run the report in background processing. Process Steps Fill in the fields as described below: Fields Description Run the report in background. Please consult the manual “Background Processing”. Go to ‘Simple Job Selection’ screen using transaction code SM37. Press F8 function key for scheduled jobs overview. Select your report. Click Ctrl + Shift + F8 keys to display spool list. Select the spool. Press F6 function key to display the contents of report. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Process Description Screen Route Transaction Code Special Techniques Process Steps Fill in the fields as described below: Fields Description Press F8 function key to execute the report. is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – SNE Fresh & Continued Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Current Budget→ SNE Fresh & Continued Transaction Code ZSNEFC

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Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Starting Page No Press F8 function key to execute the report. SNE Fresh & Continued is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – SNE Permanent Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Current Budget→ SNE Permanent Transaction Code ZSNEPP Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Budget Year Government Starting Page No Press F8 function key to execute the report. SNE Permanent is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Summary of Major Functions Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary of Major Functions Transaction Code ZFD_S3 Special Techniques Process Steps Fill in the fields as described below: Fields Description Year Government Press F8 function key to execute the report. Summary of Major Functions is displayed.

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Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Summary of Major Objects (REVENUE) Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary of Major Objects (REVENUE) Transaction Code ZFD_S2 Special Techniques Process Steps Fill in the fields as described below: Fields Description Year Government Press F8 function key to execute the report. Summary of Major Objects (REVENUE) is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Summary Schedule of Budget Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary Schedule of Budget Transaction Code ZFD_S1 Special Techniques Process Steps Fill in the fields as described below: Fields Description Year Government Press F8 function key to execute the report. Summary Schedule of Budget is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Supplementary Budget Report Process Description Screen Route Zmenu→SAP menu →BM2 Form →Reports →Supplementary Budget→ Supplementary Budget Report Transaction Code ZFDSUPP2

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Special Techniques Process Steps Fill in the fields as described below: Fields Description Fund Fiscal year Press F8 function key to execute the report. Supplementary Budget Report is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed. Reports – Supplementary System Process Description Screen Route Zmenu→SAP menu →BM2 Form → Data Entry Screen→ Supplementary System Transaction Code ZFDSUPPP Special Techniques Process Steps Fill in the fields as described below: Fields Description Supplementary budget- Input Screen Next>> Fiscal Year Fund Function Budget Type Budget Estimates Fund Center Object Code Recurring Amount Press F8 function key to execute the report. Supplementary System is displayed. Print the report. Please consult the manual ‘Printing from SAP’. Conclusion The process is completed.  Budget management Information System. Budgeting – FD/EDO – Budget Information System Budget Summaries Reports on Function Level Business Process Overview: In order to facilitate the management to get various reports and displays of the budget estimates entered, the SAP system can easily manipulate and control the budget data to obtain such information in various ways.

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Such activity is user specific i.e. the user can only have his area specific access. This budget summery reports the budget estimates entered on functional level. 12.process Steps: Access the Budget Information System Screen by using: Menu Path in YPMAIN ► Budget Information System → Budget Summaries Reports on Function Level Transaction Code ► YPAR_FD13

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The following screen will appear.

Enter data into above fields as shown in the table below: All Fields are mandatory Fields

Description

Budget Year

4 characters field to enter the year

Object Level

Select/ Check the object level from major, minor, detail and sub detail

Budget Type

Select/ Check the budget report type from DFG, Continued, Permanent, Fresh

Scope

Select/ Check the required report scope

Source

Select/ Check budget source from revenue and capital

Voted/Charge d

Select/ Check budget type from voted, charged, both

Sub Fund

Select/ Check from current (non development), development, capital 120

After entering data press F8 or The following screen appears.

to execute the transaction.

Conclusion You can view budget Summaries reports on function level successfully.

General Abstract of Disbursement Business Process Overview: The Overall view of the current budget can be displayed with fund wise details that enable the management to have budget insight at a glance. General abstracts of disbursements displays the current budget entered

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into the SAP System with fund wise detail of totals: posts, pay, regular allowances, other allowances, salary and non salary. Process Steps: Access the Budget Information System Screen by using: Menu Path in YPMAIN ► Budget Information System → General Abstract of Disbursement Transaction Code ► YPARFD09

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The following screen will appear.

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Enter data into above fields as shown in the table below: * All Fields are mandatory Fields Description Budget Year

4 characters field to enter the year

Budget Type

Select/ Check the budget report type from DFG, Continued, Permanent, Fresh

Scope

Select/ Check the required report scope

Source

Select/ Check budget source from revenue and capital

Voted/Charge d

Select/ Check budget type from voted, charged, both

Sub Fund

Select/ Check from current (non development), development, capital

After entering data press F8 or

to execute the transaction. 124

The following screen appears.

Conclusion You can view general abstract of disbursements successfully.

FD/District All Structure Business Process Overview: The management requires various reports depending upon its needs from time to time. Therefore the need to obtain such reports in a speedy and timely manner always persists. FD/ District All Structure report is the ultimate solution to meet the changing requirements of the management. It can manipulate budget data in numerous ways to get customized reports. It is also user specific i.e. the user can only have his area specific access. Process Steps: Access the Budget Information System Screen by using: 125

Menu Path in YPMAIN ► Budget Information System → FD All Structure Transaction Code ► YPBMIS

The following screen will appear.

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Enter data into above fields as shown in the table below: Fields

Description

Year *

4 characters field to enter the year

Status *

Enter status of budget i.e P for posted budget in SAP

Budget Type *

Enter Budget type as SNEP, SNEC, SNEF

Provincial\Distri ct Code *

Enter province/ district code

Fund *

7 characters field to enter fund code

* Fields are mandatory. All other fields are optional.

After entering data press F8 or The following screen appears.

to execute the transaction.

Part (A) of the screen below:

127

Part (B) of the screen by dragging the horizontal scroll bar from right to left

128

Part (C) of the screen by dragging the horizontal scroll bar from right to left

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Conclusion You can view FD/ District All structure (numerous budget customized displays) successfully.

CUSTOMIZATION OF REPORT Customization means that you can get the information from huge data according to your requirement and needs. SAP R/3 system provides you easy and convenient way to mold the report according to your requirement. Method for Customization When you run the report by pressing the see the following tool bar on screen.

button or press “F8” from your key board, you can

Detail of any Field The first button like Zoom Mirror

shows the detail of any Cell or Line. When you press

this button the following window will appear before you. The short cut key from Key board is Ctrl + Shift + F3

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This Detail Window contains all the information that is displayed against any Fund, Fund Center, and Object Head etc in Horizontal form. This is vertical Scroll Bar window in which you can see all the information about any row or cell. Sorting the Data (Ascending / Descending) The next two buttons are Sort in Ascending Order and Sort in Descending Order. The short cut key from Key Board for first button is Ctrl + F4 and for second button is Ctrl + Shift + F4. Through these two buttons you can arrange whole the data in ascending or descending order. For this purpose you have to select the column on which you want to apply the criteria. When you press any button the following window will appear before you.

In this window all fields are shown in Right Panel (Column Set). You can choose any one or more field on which you can apply the Ascending or Descending criteria. For this purpose first select the field and then click the button for adding in Sort criteria / Subtotals pane and press from Left Down corner. The data will be sorted. Tip: If you withdraw any field from Sort criteria / Subtotals then simply select the field and press

the field will automatically be removed from Sort criteria / Subtotals.

Filtering the data There is possibility that you may require the report on the basis of any specific Head of Account or Fund or any other specific field. For this purpose you can use Filter option.

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For this, press the

button. The following window will appear before you.

Like the Ascending / Descending Window, here you have to select fields on which you require report. Select the field first and then press

button for adding in Filter criteria pane and press

from Left Down corner. The data will be filtered on your required field. Tip: If you withdraw any field from Filter Criteria then simply select the field and press field will automatically be removed from Filter criteria.

the

Total / Sum of any Numeric Field By default every numeric field is displayed with sum. But if any field which is not displayed with total you can use this option. For this purpose, you have to select the numeric column and then press button on tool bar. The total will be displayed in Yellow colour on bottom of line like in the following figure.

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Sub Total the column The Sub Total means to get the total of any value which is coming repeatedly. For this purpose you have to press the column in the following

button. The data will be displayed in yellow colour of Sub Total

Shape

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You can sub total more than one column. For this purpose, you have to select required columns by pressing “Ctrl” or “Shift” key from your key board and then select the columns and then repeat the above mentioned process. Removing the Sub Total If we want to withdraw the field from sub total, then press the “Change Layout” button from the tool bar menu. The following screen will appear.

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On the above screen go to the “Sort order” tab. The following screen will be displayed.

135

In “Sort Criteria/Subtotals” pane, uncheck the box under Subtotal icon which is not required now and press

button. The Function of Subtotal will be removed from selected column.

Print Preview Before printing the report, it is required to view the report in print format. For this purpose press the button from Tool Bar. The short cut key from Key Board for Print Preview is Ctrl + Shift + F10. View in Microsoft Excel & Microsoft Word Format If you want to transfer the report in Microsoft Excel sheet, then press one of the buttons from Tool Bar. All data from SAP R/3 will transfer into Microsoft Excel sheet. The short cut key from Key Board for transferring data in to Microsoft Excel is Ctrl + Shift + F7 and for Microsoft Word is Ctrl + Shift + F8 Graphical View The report can be view graphical mode. In graphical mode, different charts like Pie Chart, Column chart, Line Chart, Area Chart etc can be viewed. For this, click on the

button or

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press Ctrl + Shift + F11 from your Keyboard. The following screen containing the graphical view of the report will appear before you.

CUSTOMIZING THE GRAPHICAL VIEW You can change the graphical view according to your need and requirements. For this purpose right click on the graph. The following Popup menu will be displayed containing the following options.

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i. ii. iii. iv. v. vi. vii. viii. 1.

Format Plot Area Format Data Series Copy Chart Type Chart Options Print Print Preview Undo the changes Format Plot Area

This option is very helpful in formatting the whole chart or graph. When you click on this option following screen will appear before you.

In the above view / option, you can change the style of line, colour of lines, width and filling of line. The border of line also can be changed. Format Data Series

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When we want to change the colour, border, pattern of bars then we right click on any bar and click on Format Data Series, following screen will appear on screen.

On this screen, tabs like Pattern, Axes, Error Bar, Data Labels, Options are very helpful in changing the colour, pattern, names, error messages, data labels on X axes, Y axes can be changed according to your requirement. Format Data Series When we click the above mentioned option, all columns containing the numeric data can be changed according to your requirement like the changing the colour, name and pattern. Chart Type There are different chart types which can be used for displaying the data in different shapes. Following screen helps in choosing the type of graph.

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Each chart type contains different view in chart subtype window. Chart Option When we select the option “Chart Option” from Popup menu the following screen will appear before us.

140

Changing, naming and customizing the screen and graph, labelling to data, axes, and legend can be handled through this window. Print and Print Preview Printing the graph and viewing its view before print can also be obtained through this option. LAYOUT CUSTOMIZATION Layout is drawing or sketch of a proposed printed piece. In plate making, a sheet indicating the settings for a step-and-repeat machine. Hiding the column In report, if you want to hide any column which is not in need, just apply right click on that column. Following screen will appear before you.

The Option “Hide” can be selected for hiding the column. Tip: For multiple selection of column, you can use the “Shift” button from your keyboard. Unhide the Column For displaying the hide column, repeat the above mentioned procedure and then click “Show” option. The following screen will appear.

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In above window, the “Columns” pane contains the name of columns which are displayed in report whereas the “Column set” pane contains the columns field which are hiding. For displaying, just select the column name from right pane and then press will be displayed.

button. The column

Save Layout When you have made a customize layout in which you have made your own subtotal, unnecessary columns are hide, then you can save this layout for using it next time on any different report of any year. For this press the button

from tool bar. The following screen will appear before you.

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In Filed “Save Layout” give short name of layout and “Name” field give brief description of layout and select the option from “User Specific” and “Default setting” and press Enter button. The layout will be saved.

 Designation manual. Budgeting – Designation Codes & Designations  Search/ Find,  Creation  Deletion Business Process Overview: While entering the budget in SAP R/3 system against various posts, it is necessary to mention the designations. In NAM, each post has its unique designation code. This designation code consists of 4 alpha numeric characters. The first character is always alpha which represents the first alphabet of the designation and the remaining three characters are numeric which represents the serial number of the designation, for example, W097 for Water Management Officer. Finding the Designation Code

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While entering budget data through FD CURRENT / DEVELOPMENT BUDGET SCREEN (YPFD), for finding and entering the required designation e.g Private Secretary, Enter P* in the designation field and press the Keyboard.

radio button or press “F4” button from your

The following screen will appear.

144

In the above screen, you can find your required designation. For this purpose, press The following screen will appear before you.

Then press

button.

button.

The following screen will appear.

145

Double click or press enter button from the keyboard to send the required designation and code to the designation field in YPFD screen. The following screen will appear.

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Conclusion: You can successfully find and enter the required designation code and designation. Creation of Designation Code For creation of new designation code and designation in SAP R/3 system, the transaction Code ZFD_DESIG will be enter for execution as shown below.

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The table “Change view “FD Designations”: Overview” containing all the designation values will be appear before you in the following screen.

148

In this table, drag the vertical scroll to view the last designation code created in the required alpha series. Now for creating the new designation code, press the button on upper left corner of the screen. A fresh and empty screen will appear before you. Enter the required designation in “Desc” field and designation code with new serial number in “Desig” field and press button or press “Ctrl + S” button from your keyboard. The new designation code will be saved. TIPS: While enter the fresh designation code, it is necessary to enter first Alpha character of designation and next a number containing three numeric characters which is next number of that block designation. Conclusion: You can successfully create new designation code and designation.

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Deletion of Designation Code To delete a incorrectly/ mistakenly/ erroneously created designation code and designation, In ZFD_DESIG table, select the row of the designation with the mouse click and then press delete button from upper left tool bar buttons. The designation will be deleted. Now press button. The data will be saved. Conclusion: You can successfully delete designation code and designation.

 Master Data upload the format to upload data into SAP rather than manually enter following pattern of MS Excel will be used

 Project System (Annual Development Budgeting).

150

7. District Budget Training Training on District Budget preparation was arranged by the “Director General Accounts Department” at Audit and Accounts Training Institute, Lahore was arranged during my internship period and the duration of the training was one week. I was sent from my department to get trained. The training was based on how to manipulate SAP and what are the different ways to enter and upload data or budget on SAP. I did complete the training with a Grade A and was awarded certificate of completion.

151

Structure of Finance Department. a. Department Hierarchy

Number of Employees There are total of 52 employees in the Department of Finance & Planning while 30 are in the Department of Finance & Budget.

152

ORGANOGRAMME OF OFFICES    UNDER EDO (F&P  )   Executive District Officer (Finance & Planning) BS-19 P.A. = 1

District Officer (P)

BS-16

BS-18

District Officer (F&B) BS-18

District Officer (Accounts) BS-18

District Officer

DDO (Monitoring / Regulation) = 1

ADO = 1

(E & IP) BS-18

Assistant=1 BS-11

DDO (P) = 1

DDO (B) = 1

Comp. Opt./ Stenographer= 1 BS-12

BS-17

BS-17

BS-16 BS-17

DDO (Tech.) = 1

DDO (Exp.) = 1 Personal Asst. = 1

BS-17

BS-17

J.C=1

Superintendent = 1

Personal Asst. = 1

BS-05

BS-16

BS-15

Storekeeper=1 BS-05

Stenographer = 2

BS-15 Computer Operator =1

Computer Operator = 1 Stenographer = 2

BS-12

Assistant Industrial Development Officer = 1 BS-11 Assistant = 1 BS-11 Stenographer = 1

BS-12 BS-12

Driver=1

Sub-Engineer = 1

Stenographer = 3 Assistant = 1

BS-04

BS-11

BS-12 Stat. Assistant = 1

BS-12 BS-11

Naib Qasid =1

Assistant = 1

Assistant = 2 S/C &J/C = 3

BS-01

BS-11

BS-11 S / C J/C = 6

BS-11 BS-9/7

Bill Messenger

J/C =1

S/C &J/C = 4 Driver = 1

(BS-01)

BS-05

BS-07/05 Driver = 1

BS-9/7 BS-04

Chowkidar=1

Driver = 1

Driver = 1 NQ =3

(BS-01)

BS-04

BS-04 NQ =2

BS-4 BS-01

Sweeper=1

NQ =3

Daftari = 1

BS-01

(BS-01)

BS-01

BS-2

Chowkidar = 1

Chowkidar = 1

NQ =4

BS-01

BS-01

BS-01

Sweeper = 1

Sweeper = 1

BS-01

BS-01

153

MAIN FUNCTIONS OF E.D.O (F&P)

154

i).

To  ensure  that  the  business  of  group  of  offices  under  his  administrative  control  is  carried  out  in  accordance  with  law  and the rules. i).

To  co­ordinate  and  supervise  the  activities  of  the  offices  and  ensure efficient service delivery by the functionaries. iii).

To  prepare  development  plans  and  proposed  budgetary  allocations for their execution.  

 

iv).      To implement approved plan and policies. v).

To prepare proposals for expenditure necessary for the proper  conduct programs, projects, services, and other activities. vi).

To  act  as  Departmental  Accounting  Officer  for  his  respective  group of offices.

155

FINANCE & BUDGET & ACCOUNTS WING

156

      i).

 Preparation & release of District Budget.

ii).

Processing 

& 

approval 

of 

re­appropriation, 

supplementary grants.

     

iii).

Examination of schemes of new expenditure.

iv).

    

Issuance  of  final  sanctions  in  accordance  with  the 

Delegation of 

Financial Power Rules.

v).

    vi).

Examination & advice on financial maters. 

Monitoring  the  Ways  &  Means  positions  /  account  of  District with SBP liaison with Pakistan Audit Department.

        vii).

Creation / up gradation of posts with the approval of Finance  Department.

       viii).

Implementation of pay / pension policy / rules. 

        ix).

Purchase of store & capital goods for District Government. 

157

PLANNING & DEVELOPMENT WING i).

Preparation of Annual Development programs.

ii).

Approval of Developments Schemes up to Rs.50.00 (M) through District Development Committee Composition of DDC is as under: -

1.

DCO

Chairman

2.

EDO (F&P)

Member.

3.

EDO (W&S)

Member.

4.

EDO (Concerned Department)

Member.

5.

DO (Concerned)

Member.

6.

DO (P)

Member/ Secretary

iii).

Coordination with the District Government offices & with Provincial Government on policy issues.

iv).

Monitoring of developments schemes through holding meetings of review progress of implementation of Development schemes with the District Government quarterly or by month & site visit of schemes.

v).

Processing of re-appropriation proposals of development schemes.

vi).

Processing of lower tier cases for grant of funds for their development schemes.

vii). Approval of Tamir-e-Punjab & Tamir-e-Pakistan schemes through DDCs.

158

viii). Submission of monthly progress reports of development schemes to P&D Department.

ENTERPRISE & INVESTMENT PROMOTION i).

Registration  of  Societies  under  Societies  registration  act  1860  under  the  control  of  EDO  (F&P)/  Registrar  Joint  Stock  company.

ii).

Collection  of  Industrial  Data  of  Gujranwala  District  for  pre­ investment  study and Industrial Directory.

iii).

Registration of Firms under Partnership act.

iv).

Submission  of  reports  to  the  Punjab  Government  regarding daily 

v).

prevailing prices. 

Liaison  with  Chambers  of  Commerce  and  Industry  and  feedback to  Provincial Government.

vi).

Locations  Clearance  Certificate  for  Establishment  of  Industrial Units.

vii).

Development of Industrial Estates. 

159

STATEM ENT OF RESO UR CE AVAILABL ITY & EXPENDIT UR E 2007 -200 8

RESOURCES

EXPENDIT UR E

Rs. In Million

Rs. In Million

Opening Balance

1562.856

One line Budget

3973.122

Extra P.F.C Award

282.444

Anticipated Budget

443.183

Non Development

Own Resources

143.752

TOTAL

6405.357

Development + ADP + 862.575 CCB

5001.057

Tied Grants

820.217

Deposit Works

71.683

TOTAL

6755.532

160

GENERAL ABSTRACT OF BUDGET  ESTIMATES 2008­2009 CURRENT  EXPENDITURE Rs. In Million

Description

Budget Estimates 2008-2009

Land Revenue

42.649

Provincial Excise

6.429

Forests

1.972

Registration

1.696

Charges on Account of Motor Vehicle Act

4.000

Other Taxes and Duties

16.770

General Administration

258.808

Education

3194.282

Health Services

668.183

Public Health

212.704

161

Agriculture

66.420

Fisheries

1.546

Veterinary

55.485

Co-operation

15.453

Industries

4.216

Miscellaneous Departments

8.104

Civil Works

42.949

Communications

235.585

Miscellaneous

25.644

Civil Defense

32.931

TOTAL

4,895.826

162

DESCRIPTION

Budget Estimates 2008-2009

Other (Clearance / Liabilities of various departments)

Allocation for family assistance to the family of a civil servant who dies during service

70.231

35.000

163

DEPARTMENT WI SE DEV EL OP MEN T BUDGET 2008- 2009 (ON GOING SCHEM ES )

Rs. In Million Sr.#.

Sector

Allocation 2008-09

1.

Agriculture

5.425

2.

Roads

219.395

3.

GDA

27.324

4.

Education

17.719

5.

Health

17.937

6.

Government Buildings

18.681

7.

Municipal Services

19.000

TOTAL

325.481

164

CCB SCHEMES 2008­2009

Allocation of Funds

Brought Forward

607.038 (Million)

CCB Share 2007-2008

NIL

TOTAL CCB

607.038

165

LIST OF SCHEMES ON WHICH WORK NOT BE STARTED DUE TO BAN IMPOSED BY FINANCE DEPARTMENT DURING THE YEAR 2007-08

Sr.#.

Sector

No Schemes

of

1.

Agriculture

2

7.000

2.

Roads

38

137.006

3.

Education

1

12.500

4.

Health

1

12.500

5.

Government Buildings

3

46.041

6.

CCB

3

3.474

TOTAL

48

218.521

Cost in Million

IMPLEMENTATION OF DISTRICT ADP  2007­08 UPTO 30.06.08. 166

Sr.#. Sector

Allocation of Funds Funds Released

Exp. Upto % Age on Funds 30.06.08 Released

1.

Agriculture

8.350

1.350

0.930

16%

2.

Roads

665.571

456.613

354.011

78%

3.

City Roads (GDA) 47.113

41.772

38.546

92%

4.

Education (schools)

50.858

39.448

32.944

84%

5.

Health

34.672

19.173

13.557

71%

6.

Govt. Buildings

37.744

46.041

25.025

54%

7.

Electricity

0.424

0.424

0.424

100%

8.

Civil Defence

2.158

2.983

2.769

93%

9.

Municipal Services 425.117

28.161

28.61

100%

TOTAL

635.965

496.367

78%

1272.007

TIED GRANT FOR 2007­2008

Sr.#.

Sector

No. of Scheme

Amount

167

1.

Agriculture (Water Courses)

1

21.612

2.

Education

22

43.634

3.

Special Education

7

1.593

4.

Punjab ESR

142

41.770

5.

Federal ER

-

14.951

6.

Literacy

5

5.259

7.

Health

7

89.918

8.

Roads

12

62.308

9.

Sports

2

1.052

10

Misc.

2

41.671

TOTAL

200

323.768

ISSUES OF DEPARTMENT

1.

Shortage of Staff.

2.

Low Professional Knowledge.

168

3.

Needs capacity building of staff.

4.

Shortage professional/Technical staff.

5.

Provision of service facilities in the negative areas by WAPDA,

SNGPL &

TMA,s with out the approval of E&IP Department.

6.

Shortage of Funds.

7.

Shortage of Qualified staff in Education Department.

8.

Improvement of Sewerage & Drainage system.

9.

Awareness of People.

10.

Mega Projects.

11.

Improvement of Water & Sanitation System.

12.

Improvement of Road Infrastructure.

13.

Inappropriate use of Funds in various Schemes.

14.

Delayed approval of Funds.

15.

Inappropriate check & balance of various issues.

16.

Technological Backwardness in Offices.

169

17.

One Window Operation for General Public.

SUGGESTIONS FOR IMPROVEMENT

1. 2.

Internees play very vital role in the improvement of office working and for the continuation of this improvement the permanent job status should be given to Internees. A monitoring team/committee should be established to evaluate, examine and ensure the individual performance/progress of the Internees working in different departments. After evaluation a summary/report should be prepared, which

170

contains the names of those Internees who successfully completes their assignments and are working in the good benefit/profit of their Departments.

3.

This summary should send to S&GAD with a suggestion or proposal to adjust them to fill out the vacant posts in their respective departments, at least enlargement of their internship period or hiring them on contract basis. Proper training should be given to all the employees (specially technical and

4.

managerial staff) for the purpose of improving office working quality, output and efficiency.

5.

6.

7.

8.

Human Resource and I.T departments should play their respective roles for improvement. The Officers should motivate other Staff for the enhancement of their working output and quality. The Office record should be maintained in the Computer as well for the sharpness of office working. Technological advancement needed in Offices .i.e. Introduction and use of I.T tools in Offices.

9.

Proper check and balance of all the Issues.

10.

Funds should be provided in time.

11.

More Funds should be required for Development sector to improve Infrastructure.

12.

Special attention is needed to standardize three major departments; Health, Education and Solid Waste for the purpose of giving relief and ease to General Public

13.

More and more data should be computerized in order to increase the efficiency of work. Specially, The dairy system should be computerized so that, the people could easily trace out their cases without facing problem of being travel behind their files. .

171

Reference & Sources used The Local Government Rules 2001 book is used as helping material in this internship report.

172