Internship Report on UBL

 

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

 

 

 

4

 

 

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.

 

 

 

 

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 Distr ict,

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;

 

 

(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.

 

 

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 Administration-

The 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.

 

 

 

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 include-

 

 

 

(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

 

 

 

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.

 

 

 

 

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 major ity 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 budgetar y 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 expir y 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 .

 

 

 

 

 

(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

 

 

 

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-

 

 

 

 

 

(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.

 

 

 

 

 

 

 

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) Detail of expenditure as "Purchase of Durable Goods" has been specified.

(2) 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

 

 

 

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.

 

 

 

 

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.

 

 

 

 

 

 

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

 

 

 

 

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.

 

 

 

 

 

 

e) Competitors

Governmental Organization having no competitors in the market.

 

 

 

 

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:

 

 

• 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.

 

 

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

 

 

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.

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.

 

 

 

 

Organizational Structure

 

a) Organizational Hierarchy Chart

 

 

b) Number of Employees

The organization have minimum of 1200 Employees.

 

 

c) Main Offices

1) D.C. O Office Gujranwala.

Executive District Officer (Finance & Planning) 2)

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.

 

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.

 

 

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:

 

 

 

 

 

Detailed description of the project assigned.

c)

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

Cash flow statements' management & reconciliation, received from State bank of 3)

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 Entr y 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.

Preparation of Current Budget Estimates 2008-09. 9)

 

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 prepar ation 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.

 

 

 

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 re-

appropriations 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

 

 

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

 

 

 

• 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

 

 

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 Adm inistration.- 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 Administrat ion.- 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;

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

 

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,

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

 

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 re-

 

appropriation.

 

 

 

 

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 for m 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

Treasur y 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;

 

(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 pre-

audit checks prescribed by Auditor General of Pakistan from time to time; and

(d) The Tehsil Accounts Officer, Town Accounts Officer and Union Accountant shall

perfor m 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 necessar y 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.

 

 

 

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.

 

 

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:

 

PAR T 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.

 

 

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

 

District Government

 

PAR T 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.

 

 

 

• 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.

 

PAR T 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.

 

• 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.

 

PAR T 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.

 

• 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.

 

PAR T 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.

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

 

 

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

 

 

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.

 

 

 

 

.

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.

 

 

 

 

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.

 

 

 

 

 

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

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 to enter

superior fund center

Budget Type : Select appropriate type.

SNE (F) Statement of New Expenditure

(Fresh)

Statement of New Expenditure

SNE (C)

(Continued)

Regular Budget

 

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 Mandatory for SNE (F) and

SNEs (C). In case of permanent

budget this field will not be

used

 

 

Object Code 06 character field to enter object A is by default

code

BS Scale Basic Pa y Scale as per document 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

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 displa ying 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:

 

 

 

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 syste m 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.

 

 

 

 

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:

 

 

67

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 extre me left, the system then highlights the selected

document as shown below:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e) After selection, press View Document button.

The following screen appears.

 

 

 

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

 

 

70

 

 

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 syste m main screen can be accessed by using:

Transaction Code ZFD

 

 

 

 

 

71

 

 

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.

 

 

 

 

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

 

 

 

 

 

 

74

 

 

The following screen appears.

 

 

 

 

 

 

 

 

 

 

 

 

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 identif y 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 (alwa ys 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

The following screen appears.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

Fields Description

Alphanumeric code for the funds center , which you are Fund Center*

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.

 

 

 

 

 

Tips and Tricks:

 

 

91

 

 

• 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

 

 

 

 

The following screen appears.

 

 

 

 

 

 

 

 

 

 

 

 

 

Reports

 

Reports – BM2 (DFG) For Current Budget

 

Process Description

Screen Route

Zmenu S AP menu BM2 Form BM2 (DFG) For Current Budget

Transaction Code ZBM2DFG

Special Techniques

Process Steps

a. Fill in the fields as described below:

Fields Description

Fund

Budget Year

Government

b. Press F8 function key to execute the report.

BM2 (DFG) For Current Budget is displayed.

c. 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

 

 

108

 

 

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.

 

 

109

 

 

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

 

 

110

 

 

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 Colum n)

 

 

111

 

 

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 Post s

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 E xpenditure

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:

 

 

112

 

 

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 entr y module

Next

Budget Year

Department

Object Code

Sub Item-1

Sub Item-2

Description

Actual Account

 

 

113

 

 

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 – <Title>

Process Description

<Process>

Screen Route

Menu <menu>

Transaction Code <Transaction>

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 – <Report_Name>

Process Description

Screen Route

<menu>

Transaction Code <Transaction_Code>

Special Techniques

Process Steps

Fill in the fields as described below:

Fields Description

Press F8 function key to execute the report.

<Report_Name> 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 – Summ ary 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.

 

 

116

 

 

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 man agement 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.

 

 

118

 

 

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

Tran saction Code YPAR_FD13

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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The following screen will appear.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter data into above fields as shown in the table b elow:

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 Select/ Check budget type from voted, charged, both

d

Sub Fund Select/ Check from current (non development), development,

capital

120

 

 

After entering data press F8 or to execute the transaction.

The following screen appears.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Tran saction Code YPARFD09

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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The following screen will appear.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

123

 

 

Enter data into above fields as shown in the table b elow:

* 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 Select/ Check budget type from voted, charged, both

d

Sub Fund Select/ Check from current (non development), development,

capital

 

After entering data press F8 or to execute the transaction.

 

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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 th e 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

Tran saction Code YPBMIS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The following screen will appear.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

126

 

 

Enter data into above fields as shown in the table b elow:

 

Fields Description

Year * 4 characters field to enter the year

Status * Enter status of budget i.e P for posted budget in S AP

Budget Type * Enter Budget type as SNEP, SNEC, SNEF

Provincial\Distri Enter province/ district code

ct Code *

Fund * 7 characters field to enter fund code

 

 

 

 

 

 

 

 

 

 

 

 

 

* Fields are mandatory. All other fields are optional.

 

 

 

After entering data press F8 or to execute the transaction.

The following screen appears.

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

129

 

 

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 syste m provides you easy and convenient wa y to mold the report

according to your requirement.

Method for Customization

 

When you run the report by pressing the
button or press "F8" from your ke y board, you can

see the following tool bar on screen.

 

 

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 ke y from Key board is

Ctrl + Shift + F3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

 

 

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 ke y 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.

 

 

131

 

 

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 the

field will automatically be removed from Filter criteria .

Total / Sum of any Numeric Field

By default every numeric field is displa yed 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.

 

 

 

 

 

 

 

 

 

 

132

 

 

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

column in the following

Shape

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

133

 

 

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.

 

 

 

 

 

 

 

 

 

134

 

 

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 ke y

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

 

 

136

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

137

 

 

i. Format Plot Area

ii. Format Data Series

iii. Copy

iv. Chart Type

v. Chart Options

vi. Print

vii. Print Preview

viii. Undo the changes

1. 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

 

 

138

 

 

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 displa ying the data in different shapes.

Following screen helps in choosing the type of graph.

 

 

 

 

 

139

 

 

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.

 

 

 

 

 

 

 

141

 

 

In above window, the "Columns" pane contains the name of columns which are displa yed in

report whereas the "Column set" pane contains the columns field which are hiding. For

displa ying, just select the column name from right pane and then press button. The column

will be displa yed.

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.

 

 

 

 

 

 

 

 

 

 

 

142

 

 

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

 

 

143

 

 

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 radio button or press "F4" button from your

Keyboard.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The following screen will appear.

 

 

 

 

 

 

 

 

 

 

 

 

144

 

 

In the above screen, you can find your required designation. For this purpose, press button.

The following screen will appear before you.

 

 

 

 

 

 

 

Then press 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

146

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

147

 

 

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.

 

 

149

 

 

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.

Department Hierarchy a.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Num ber of E mployees

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   ORGANOGRAMME OF OFFICES  

UNDER EDO (F&P     )     UNDER EDO (F&P     )    

 

 

Executive District Officer (Finance & Planning) BS-19

 

District Officer District Officer (P) District Officer District Officer P. A . = 1

(F&B) BS-18 (Accounts) BS-18

B S-1 6 (E & IP) BS-18 BS-18

A ss i s tan t= 1

 

DDO (P) = 1 ADO = 1 DD O (B ) = 1 DD O (M o ni to r i n g / B S-1 1

R e gu l a ti o n ) = 1

Comp. Opt./ BS-17 BS-16 B S- 17

Stenographer= B S-1 7

Assistant Industrial DDO (Tech.) = 1 D DO (E xp . ) = 1 1 BS-12

Per s o na l As s t. = 1 Development

BS-17 BS -17 Officer = 1

B S- 15

Superintendent = 1 J. C = 1 Pe rs o n al A ss t. = 1

C o m p ut er Op er at or BS-11

= 1

Assistant = 1 BS-16 B S-0 5 B S -15

 

Stenographer = 2 Sto r e ke ep e r =1 C o mp u t er Ope r ato r = 1 BS-11

B S-0 5 Ste n o g ra p h e r = 2

Stenographer = 1 BS-12 B S-1 2

B S -12

Sub-Engineer = 1 D r iv e r= 1 Ste n o g ra p h e r = 3 BS-12

A s si s ta n t = 1

Stat. Assistant = 1 BS-11 B S-0 4 B S -12

B S- 11

Assistant = 1 Na i b Qas i d =1 As si s ta n t = 2 BS-11

S / C & J/ C = 3

S / C J/C = 6 BS-11 B S-0 1 B S -11

BS -9/ 7

J / C = 1 Bi l l Me ss en g e r S / C & J/ C = 4 BS-07/05

Dr i ve r = 1

Driver = 1 BS-05 (B S-0 1) BS -9/ 7

B S- 04

Driver = 1 C h o wki d a r= 1 Dr i ve r = 1 BS-04

N Q = 3

N Q = 2 BS-04 (B S-0 1) B S-4

B S- 01

N Q = 3 S wee p e r= 1 Da fta r i = 1 BS-01

 

Chowkidar = 1 BS-01 (B S-0 1) B S-2

 

Chowkidar = 1 N Q = 4 BS-01

 

Sweeper = 1 BS-01 B S -01

 

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 

155

group of offices.

 

 

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). Examination & advice on financial maters.  

 

vi). 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  prevailing prices. 

 

v). 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 5001.057

Own Resources 143.752 Development + ADP + 862.575

CCB

TOTAL 6405.357

Tied Grants 820.217

Deposit Works 71.683

TOTAL 6755.532

 

 

 

 

 

 

 

160

 

 

GENERAL ABSTRACT OF BUDGET 

ESTIMATES 2008­2009 CURRENT 

EXPENDITURE

 

 

 

Rs. In Million

Budget Estimates

Description

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

4,895.826

TOTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

162

 

 

Budget

Estimates DESCRIPTION

2008-2009

 

 

Other (Clearance / Liabilities of various departments) 70.231

 

 

 

 

Allocation for family assistance to the family of a civil servant who

35.000

dies during service

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

163

 

 

DEPARTMENT WI SE DEV EL OP MEN T BUDGET

2 008- 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 of

Schemes Cost in Million

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

 

 

 

 

 

 

 

 

IMPLEMENTATION OF DISTRICT ADP 

2007­08 UPTO 30.06.08.

 

 

 

166

 

 

Funds Exp. Upto % Age on Funds

Sr.#. Sector Allocation of

Funds Released 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 1272.007 635.965 496.367 78%

 

 

 

 

 

 

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.

 

 

 

 

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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.

 

 

 

 

 

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17. One Window Operation for General Public.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUGGESTIONS FOR IMPROVEMENT

 

 

 

Internees play very vital role in the improvement of office working and for the

1. continuation of this improvement the permanent job status should be given to

Internees.

2. 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

 

 

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contains the names of those Internees who successfully completes their

assignments and are working in the good benefit/profit of their Departments.

 

This summary should send to S&GAD with a suggestion or proposal to adjust

3. 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. Human Resource and I.T departments should play their respective roles for

improvement.

 

6. The Officers should motivate other Staff for the enhancement of their working

output and quality.

 

7. The Office record should be maintained in the Computer as well for the sharpness

of office working.

 

8. 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.

 

Special attention is needed to standardize three major departments; Health,

12. Education and Solid Waste for the purpose of giving relief and ease to General

Public

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

13.

could easily trace out their cases without facing problem of being travel behind

their files. .

 

 

 

 

 

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Reference & Sources used

 

 

The Local Government Rules 2001 book is used as helping material in this internship

report.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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