internship report on city district government, gujranwala

Nasir Rehman S/o Abdul Rehman Shahid.

MC070200775,

Organization:

CITY DISTRICT GOVERNMENT,

GUJRANWALA.Commissioner’s Office, Gujranwala.

Ph:055- 9200057- 9201290

Virtual University of Pakistan.

Dated: 29-06-2009.

1

DEDICATION

I dedicate my work to my most respectable parents whom prayer made me able to have

such an opportunity of working in the Government Sectors and get experienced.

2

ACKNOWLEDGEMENT.

I would like to acknowledge extremely valuable assistance provided by all the Officers

and other staff members for their great cooperation. They provide the proper guidance

and support time to time which helps me a lot to work in such competitive environment

and the timely completion of assignments. The office working environment is very good.

3

EXECUTIVE SUMMARY

“Experience is not what happens to you, it is what you do with what happens to you.”-Aldous Huxley

I judge my time spent at City District Government Gujranwala (Finance Department) as being the

most productive and exhilarating experience of my corporate life. Few of the main highlights of

my work experience while at Finance Department were:

Good Leadership

Congenial Work Atmosphere

Challenging Tasks Assignment

Employee Empowerment

Proactive Problem Resolution

I am proud to have been associated but my true joy emanated from the fact that I had the unique

pleasure of working for CDG, an Organization where I have learnt much and had the chance to

implement my knowledge to solve real time problems. Three factors have been crucial to making

my internship experience a productive and a memorable one:

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

direction from my Department Lead, Mr. Sohail Ikram Butt and Office Assistant, Mr. Sohail

Rathore and enjoyed immense support from my colleagues. The confidence placed in me was

quite motivating and the lessons learned were rewarding indeed. People in other departments

also have been a big help. To add to this, I am thankful to all the folks I met daily who beamed me

bright smiles that brightened my day.

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

industry including SAP & Office 2007 Suite.

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

pride in my work. I came into the office with a smile, give my 200% and left with a smile. Yet, I

was in no way different than any other person at Finance Department. Employment

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empowerment can do wonders to the employees and a happy workforce can do wonders to a

company’s bottom-line.

I have learnt a great deal at CDG’s Finance Department. My exposure to various leading

technological tools has enhanced my technical knowledge. My better understanding of corporate

protocols and working environment stems from the fact that I was allowed ample working space

and responsibilities to make my own judgments. Spending time on an internship is an excellent

way to get into gear for the corporate world after months of academics. It allows an individual to

apply new skill sets learned at school and warms up the mind for then coming years of career

ahead.

I would like to conclude by saying that even though every person will have a different

story to tell, the common factor that binds us all is the good work done by our predecessors in the

Virtual University. I have given more than 100% of my efforts to keep up that good work and I am

sure that my colleagues have done the same. I am hopeful that as we pass through the corridors

of this great institution into the real world, this legacy will be kept and upheld by the future

generation of Virtualians.

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Table of Contents.

Sr # Description Page No.

1 Dedication a

2 Acknowledgement b

3 Executive Summary c

4 Photocopy of the internship certificate

5 Photocopies of official evaluation reports.

6 Brief introduction of the organization’s business sector 9

7

7.1

7.2

7.3

7.4

Overview of the Organization

Brief history

Nature of the organization

Business volume

Finance & planning

Finance & budget

Budget

Approval of budget

Public Account

Budget Call Letters

New Expenditure

Product lines

What is Finance

Local Finance

12

12

12

12

13

13

14

15

16

16

19

21

21

22

6

7.5 Competitors 24

8

8.1

8.2

8.3

8.4

Organizational Structure

Organizational hierarchy Chart

Number of Employees

Main Offices

Comments on organizational Structure

32

32

33

33

33

9

9.1

9.2

9.3

Plan For Internship Programme

Brief introduction of the branch

Internship Period

Department & Duration

34

34

34

34

10

10.1

10.2

10.3

Training Programme

Introduction to all departments

Detail description of department I worked

Detailed description of project assigned

Preparation of Current Budget

Lower tier

Cash Flow Statement management & Reconciliation

Internees’ Matters

Financial Assistance Cases

Budget Entry on SAP

Reports

Customization of Reports

35

35

35

36

36

40

45

56

57

67

107

128

7

Budget Training 149

11

11.1

11.2

Critical Analysis

Financial Ratios

Future prospects of the organization

156

156

161

12 SWOT Analysis 165

13 Conclusion & Recommendations for improvement 167

14 Reference & Sources used 169

8

Brief Introduction of the Organization’s business sector.

City District Government (CDG) is a part of Government of the Punjab and

tackles all matters related to administration of the Gujranwala city.

Heads of offices and groups.-

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

Coordination Officer.

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

headed by an Executive District Officer.

3) The District Officers shall head the district offices.

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

government in every tehsil or town in a city district depending upon the needs of such

tehsil or, as the case may be, town for such sub-office: Provided that where any sub-

office exists or is set up in a tehsil or town in a City District the Deputy District Officer

shall head such sub-office.

Basic Tasks of District Coordination officer.

District Coordination Officer.-

According to the Punjab local government rule, In every district, the Government

shall appoint a District Coordination Officer who shall be a civil servant of the Federation

or of the Province, as far as possible in Basic Scale 20: Provided that in a City District,

the District Coordination Officer may be a civil servant of the Federation or Province in

Basic Scale 21.

(2) The District Coordination Officer shall be coordinating head of the District

Administration and shall-

(a) Ensure that the business of the District Coordination Group of Offices is carried

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

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

synergistic development, effective and efficient functioning of the District

Administration;

(c) Exercise general supervision over programmes, projects, services, and activities

of the District Administration;

(d) Coordinate flow of information required by the Zila Council for performance of

its functions under this Ordinance;

(e) Act as Principal Accounting Officer of the District Government and be

responsible to the Public Accounts Committee of the Provincial Assembly;

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

by the Provincial Government or District Government through the Tehsil Municipal

Officer.

(g) Assist the Zila Nazim in accomplishment of administrative and financial

discipline and efficiency in the discharge of the functions assigned to District

Administration;

Prepare a report on the implementation of development plans of the District Government

for presentation to the Zila Council in its annual budget session;

(i) Initiate the performance evaluation reports of the Executive District Officers and

shall be countersigning officer of such reports of the District Officers initiated by the

Executive District Officers and implement governments policy and to collect and

disseminate information on behalf of the Provincial or District Government from other

tiers of local governments.

10

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.

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Finance and Planning:

Planning & Development,

Accounts,

Enterprise and Investment Promotion

Finance & Budget.

Planning Officer (PO).-

(1) Planning Officer means in relation to-

(i) District Government, the Executive District Officer (Finance and Planning); and

(ii) Tehsil Municipal Administration, the Tehsil Officer (Planning).

Enterprise and Investment Promotion: Industrial estates and technological parks Cottage,

small and medium sized enterprise promotion Investment promotion and protection.

Finance & Budget:

Finally, The Department where I did work”Finance & Budget” and the detail

description with functioning is given below.

Functions of Finance and Budget Officer.-

(1) The Finance and Budget Officer shall be responsible for the coordination of the budgetary

process and for the consolidation and preparation of the budget documents of the

local government.

(2) The Finance and Budget Officer in the case of a District Government shall be the

Executive District Officer (Finance and Planning).

(3) The Finance and Budget Officer in the case of a Tehsil Municipal Administration shall be

the Tehsil Officer (Finance).

(4) The Finance and Budget Officer shall perform the following functions-

(i) Issue the budget call letter after approval of the Nazim, which shall include-

(a) Date-wise budget calendar;

(b) Instructions for preparing the budget;

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(c) Forms to be used in the preparation of the budget; and

(d) Budget guidelines.

(ii) Provide figures of available resources for formulation of budget;

(iii) Examination and scrutiny of the budget proposals;

(iv) Examination and scrutiny of a new expenditure;

(v) Compilation and consolidation of the Budget;

(vi) Communication of Grants to Drawing and Disbursing Officers;

(vii) Monitoring of the budget and ensuring that funds are spent as approved by the

Council;

(viii) Examination and scrutiny of proposals for Re-appropriation and Supplementary

Grants;

(ix) Provide financial information to the Council relating to local government;

(x) Submit reports on budgetary performance;

(xi) Monitor the receipts and expenditure of the local government; and

(xii) Provide such other supervision and administration as may be required from time

to time in connection with or ancillary to any of the foregoing aspects of the

budgetary process.

(i) Preparation of the estimates of expenditure for the offices under his

jurisdiction;

(ii) Incurring of expenditure as per rules;

(iii) Coordination with the concerned higher level officials; and

(iv) Monitoring his budget.

Finally, the budget preparation, The major function of department

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BUDGET

(1) The budget is a statement of receipts and expenditure during a financial year of a

local government and thus reflects the local government policies, priorities, financial

strategy and operational plans in financial terms.

(2) The Nazim shall ensure that the needs of the disadvantaged groups are reflected in

the priorities and gender issues are adequately addressed.

Budget Classification.-

(1) The Budget shall be prepared in accordance with Chart of Classification of accounts

issued by the Auditor General of Pakistan.

(2) The expenditure shall be classified into Development or Current expenditure.

(3) The Development budget shall be divided into two parts, namely-

(i) Citizen Community Board Development budget; and

(ii) Local government development (Non-CCB) budget.

(4) The receipts shall be classified as follows-

(i) Major head;

(ii) Minor head; and

(iii) Detailed receipt head.

(5) Expenditure shall be classified as follows-

(i) Function classification; and

(ii) Object classification.

(6) Functional classification shall be as follows-

(i) Major function;

(ii) Minor function; and

(iii) Detailed function.

(7) Object classification shall be as follows-

(i) Major object;

(ii) Minor object; and

(iii) detailed object.

(8) The budget of the Council and its secretariat shall be reflected separately in the

Budget. A separate Drawing and Disbursing Officer shall be designated for the

Council budget.

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Approval of Budget:

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

approval thereof by the Council shall be in manner as may be prescribed: Provided that

the charged expenditure may be discussed but shall not be voted upon by the Councils.

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

weeks, present to the respective Council a budget for the remaining part of the financial

year for approval.

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

total membership of the respective Council.

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

financial year to which it relates, the concerned local government shall spent money

under various heads on pro rata basis in accordance with the budgetary provisions of the

proceeding financial year for a period not exceeding thirty days. In case the budget is not

passed within the extended period the budget shall be prepared, approved and

authenticated by Government for the full year.

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

revised budget for the year shall be prepared by a local government for approval by its

Council.

(6) A budget shall not be approved if-

(a) the sums required to meet estimated expenditures exceed the estimated

receipts; and

(b) the constraints specified in Section 119 have not been complied with.

(7) The Nazim shall authenticate by his signature a schedule specifying :-

(a) the grants made or deemed to have been made by the District Council, Tehsil

Council, Town Council or Union Council; and

(b) the several sums required to meet the expenditure charged upon the District

Fund, Tehsil Fund , Town Fund or Union Fund.

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

open to discussion or vote thereon.

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(9) The Schedule so authenticated shall be communicated to the respective Accounts

Office as specified in Section 114 of this Ordinance” substituted vide the Punjab Local

government(Eighth Amendment) Ordinance, 2002.

Public Account

(1) Every local government shall maintain a Public Account.

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

Officer on receipt of the figures from the concerned offices.

(3) The withdrawals from the Public Account shall be for the purpose for which funds

were deposited.

Budget call letter

(1) The budget call letter shall be finalized after consultation with the relevant

stakeholders.

Explanation: The expression “stakeholders” include Councils, elected representatives,

general public, women's organization, private sector, Citizen Community Boards, District

Mushavirat Committee, Non-Governmental Organizations, Community Based Organizations,

and other organizations.

(2) The priorities identified by a Council shall be forwarded to the Nazims as under-

(i) The respective Council of the concerned local government may provide their

requirements to the Nazim;

(ii) The Tehsil Councils and Union Councils may provide their requirements

relating to district functions to the Zila Nazim;

(iii) The Zila Council and Union Councils may provide their requirements to

Tehsil Nazim relating to Tehsil functions; and

(iv) The Zila Council and Tehsil Councils may provide their requirements to

Union Nazim relating to Union functions.

(3) The Finance and Budget Officer shall consolidate the information received from the

stakeholders including the priorities identified by the Councils and the local

16

government offices in the draft budget call letter and submit it to the Nazim for

approval.

(4) After approval by the Nazim, the Finance and Budget Officer shall issue to each

Head of Offices the budget call letter, including the budget calendar.

(5) The Budget and Finance Officer shall issue the classification of projects and other

guidelines to the CCBs on approval of the budget call letter by the Nazim.

(6) Each Head of Offices shall prepare its budget in accordance with the budget call

letter approved by the Nazim.

7) The timeframe provided in the budget calendar shall be followed by each office of

the local government.

(8) Filled forms shall be submitted by the Drawing and Disbursing Officers, Collecting

Officers and Heads of Offices in accordance with the timeframe specified in the

budget calendar to the Finance and Budget Officer.

Finance and Budget Officer to supply receipt Forms to Collecting Officers.-

The Finance and Budget Officer shall, each year along with the budget call letter, supply to

the Collecting Officers Forms BDR-1 to 4 relating to receipts as provided in the First

Schedule, in which the estimates of receipts for the coming financial year shall be prepared.

Consolidation of receipts by the Finance and Budget Officer.-

Upon receipt by the Finance and Budget Officer of the estimates of receipts from the Heads

of Offices, the Finance and Budget Officer shall consolidate such estimates. The estimates of

receipts shall be incorporated in the budget documents and submitted to the Budget and

Development Committee for finalization prior to submission to the Council.

Preparation of Estimates of Current expenditure.-

(1) The estimates of Current Expenditure shall be prepared by Drawing and Disbursing

Officers (DDOs) in accordance with the budget guidelines according to which directions may

be provided by the respective Head of Offices.

(2) The estimates of expenditure shall be provided on the Forms BDC-1 to 7 relating to

Current expenditure.

Instructions for preparation of estimates of Current expenditure.-

The following guidelines shall be followed for purposes of determining the Estimates of

Expenditure-

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

object head;

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

provision is restricted to the absolute minimum necessary sum;

(iii) Each Drawing and Disbursing Officer shall develop the most realistic and sound

estimates;

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

be actually paid during the next financial year;

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

leave unfilled;

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

(vii) The budget shall include provision for honoraria and allowances for Nazims, Naib

Nazims and Councilors.

Submission of Estimates of expenditure by Drawing and Disbursing Officer to Head of

Offices.-

After completing the forms the Drawing and Disbursing Officer (DDO) shall retain one copy

for record in his office and forward the original together with an explanatory note on BDC-8

showing the reasons for his proposal to the Head of Offices.

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NEW EXPENDITURE

(1) Expenditure on new activities shall include the recurring costs of the development

projects to be completed in the next financial year and expenditure relating to new current

activities. The expenditure is mainly on personnel and purchase of durable goods.

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

New Expenditure (SNE).

New Current expenditure Proposals.-

(1) Each Drawing and Disbursing Officer shall for the next financial year send to the

Head of Offices, all proposals involving new current expenditure along with their

estimates in Forms BDC-1 to 7.

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

(3) The details of the recurring expenditure of the development projects to be completed

during the budget year shall also be communicated by the Drawing and Disbursing Officer

(DDOs) to the concerned Head of Offices.

Instructions regarding new expenditure.-

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

for new current expenditure shall ensure that-

(i) All proposals specify the;

(a) Number of required personnel;

(b) Rates of remuneration; and

(c) Duration of employment of any proposed officials.

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

estimates of receipts; and

(iii) 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

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be recommended for provision in the budget than is likely to be incurred during the

course of the financial year.

d) Product Lines

It is a non-Profit Organization and the purpose of the organization is to handle

the general life problems of the public.

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WHAT IS FINANCE?

Finance studies and addresses the ways in which individuals, businesses, and

organizations raise, allocate, and use monetary resources over time, taking into account

the risks entailed in their projects. The term "finance" may thus incorporate any of the

following:

The study of money and other assets;

The management and control of those assets;

Profiling and managing project risks;

The science of managing money;

As a verb, "to finance" is to provide funds for business or for an individual's large

purchases (car, home, etc.).

The activity of finance is the application of a set of techniques that individuals and

organizations (entities) use to manage their money, particularly the differences between

income and expenditure and the risks of their investments.

An entity whose income exceeds its expenditure can lend or invest the excess income. On

the other hand, an entity whose income is less than its expenditure can raise capital by

borrowing or selling equity claims, decreasing its expenses, or increasing its income. The

lender can find a borrower, a financial intermediary, such as a bank or buy notes or

bonds in the bond market. The lender receives interest, the borrower pays a higher

interest than the lender receives, and the financial intermediary pockets the difference.

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LOCAL FINANCE

FISCAL DECENTRALIZATION

Under the previous financial system the identification, appraisal and approval of

development projects were centralized, leading to projects that had very little

relationship with the local priorities. The element of community participation was totally

missing. High technology projects were adopted where low-cost technology shall have

been used. The issue of sustainability was overlooked in most cases. Projects were

located where citizens did not want them with the result that they were not used.

The process of allocating funds was non-transparent and inequitable. The District did not

exist as a unit of action and analysis for development. The developmental projects were

undertaken with total disregard to recurring costs. One department would build

infrastructure that another department or level had no political will and/or financial

capacity to run. Infrastructure would be built and then not maintained or poorly

maintained. The system produced contracts, jobs, and money for the benefit of the few. It

did not produce development, no matter how many billions of rupees were spent.

The results are there for all to see. As very substantial percentages of project budgets

went to corruption, all that exists is shoddy infrastructure that is providing highly

deficient services. The economic and social impact of these malpractices is that the

country has some of the lowest economic and social indicators in the world, especially in

22

the areas of education, health and water supply.

This lamentable state of affairs had been due to the causes, which can be easily

identified. Centralization, top-down decision-making and the lack of participation,

transparency, accountability, checks and balances, and responsiveness to citizen’s

demands could be counted as the most glaring factors which contributed to the decline.

All of this could exist because of the concentration of power in the hands of the few

rather than the empowerment of many.

Transforming these deficiencies has provided the basis for the new local government

financial system. The core of the design is the empowerment of local governments and the

constitution of the District/Tehsil/Town and Unions as a unit of analysis and action for

development.

The transformation of the financial systems was envisaged to take place in

two phases. The interim financial system covered the period August 14, 2001 to

June 30, 2002. The final system was implemented from July 2002. The reason for

this was that the new financial system required further work and could not be

finalized by August 14, 2001.

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e) Competitors

Governmental Organization having no competitors in the market.

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Fiscal Transfers from the Provinces

From fiscal year 2002-2003 a transparent, formula-based system determines funds

transfers to local governments. For this purpose as required by the LGO 2001, a

Provincial Finance Commission (PFC) has been established by each Province.

The Finance Commission consists of ten members, including the Chairman as under:

Four ex-officio members , namely:

Provincial minister for Finance;

Secretary to Government, Local Government and Rural Development

Department;

Secretary to Government, Finance Department (as Member/Secretary of the

commission); and

Secretary to Government, Planning & Development Department;

One Zila Nazim, one Tehsil or Town Nazim and one Union Nazim.

Three professional members from the private sector.

A private sector person has been defined as a person, who is not in the service of

Pakistan or any statutory body or any other body, which is owned or controlled by the

Federal Government or the Provincial Government or a local government.

The functions, duties and powers of the Finance Commission are to make

recommendations to the Governor for:

26

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

27

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

28

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

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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.

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Organizational Structure

a) Organizational Hierarchy Chart

32

b) Number of Employees

The organization have minimum of 1200 Employees.

c) Main Offices

1) D.C. O Office Gujranwala.

2) Executive District Officer (Finance & Planning)

3) Executive District Officer (Revenue)

4) Executive District Officer (Municipal Services)

5) Executive District Officer (Education)

6) Executive District Officer (Information Technology)

7) Executive District Officer (Literacy)

8) Executive District Officer (Works & Services)

9) Executive District Officer (Community Development)

10) Executive District Officer (Health)

11) Executive District Officer (Agriculture)

d) Comments on the Organizational Structure.

The organization is very well structured because by this way the work burden

divided towards the different departments and the inspection of the head (D.C.O) makes

it more prominent to go with.

All the departments have their own sub offices handled by the District officers,

the files or the problems are divided to the concern person and very rare chances of lost

of data.

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Plan of Internship Program

a) Brief Introduction of the Branch.

I did my internship in the office of District Officer (Finance & Budget)

which is responsible of taking care of all the financial matter of the District Gujranwala

and the major function of this department is to prepare and distribute budget to all the

departments come under District Coordination Officer’s control.

The Second major function of the department is to check and maintain the

expenditure reports received from different departments in order to keep balance in the

record.

Thirdly, the office deals with all kind of financial matters of District

Gujranwala.

b) Period of Internship.

I did internship under National Internship Programme from 01-06-2007 to

30-05-2008.

c) Department & Duration.

I had been working in the department of Finance & Planning for whole the

year and duration of the internship was 8:00 am to 3:00 pm daily for the whole year.

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Training Program

a) Introduction to all Departments

As, I have already mentioned that, I am working in a Government

Organization and the departments working in this organization are as following:

Department of (Finance & Planning)

Department of (Revenue)

Department of (Municipal Services)

Department of (Education)

Department of (Information Technology)

Department of (Literacy)

Department of (Works & Services)

Department of (Community Development)

Department of (Health)

Department of (Agriculture)

All the given departments have their own responsibilities and working properly. The

departments work as their duties and send the performances to the head (District

Coordination Officer).

b) Detailed description of the department I worked in

I did work in the Office of Finance & Budget which comes under

Executive District Officer (Finance & Planning). Firstly, a very brief functioning of

departments working under:

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c) Detailed description of the project assigned.

Following is a list of projects or tasks assigned to me throughout the

internship period.

1) Preparation of Current Budget for the year 2007-08.

2) Lower tier

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

Pakistan and Accounts Office Gujranwala again A/c IV of City District

Government Gujranwala throughout the internship.

4) Dealing the matters related to interns

5) Financial Assistance Cases

6) Budget Entry on SAP (Systematic Accounts Product) for the year 2006-07

revised and current for the year 2007-08.

7) Attend “District Budget Training” Course arranged by the “Department of

Auditor General of Pakistan” at Audit and Accounts Training Institute, Lahore.

8) Preparation of revised Budget Estimates 2007-08.

9) Preparation of Current Budget Estimates 2008-09.

1) Preparation of Current Budget:

“Budget Preparation:

(1) The annual budget for each local government shall contain estimates of-

(a) Grants-in-aid from the Government;

(b) amounts available in the respective Fund;

(c) Receipts for the next year; and

(d) Expenditures to be incurred for the next year.

To enable the budget preparation by Local Government, the Government

shall, sufficiently before the beginning of each financial year, notify the provisional

shares, which may be credited to the Fund of respective Local Governments from the

Provincial Allocable amount.

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

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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

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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

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Demands for grants

New expenditure

Development program

The documents mentioned above provide a complete picture of the budget of the local

government. The following information is included to assist in comparing the previous

and current position:

Budget estimates of the next financial year

Revised estimates of the current financial year

Budget estimates of the current financial year

Accounts of the financial year just closed

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2. Lower Tier:Lower tier is the process of releasing funds to all union councils (188) and

maintain a record against their funds with inspection of their working against their funds

and administrative process.

The detail functionality which needs to be checked is given below:

Composition of Union Administration.- There shall be constituted a Union

Administration for every Union which shall be a body corporate and consist of Union

Nazim, Naib Union Nazim and not more than three Union Secretaries and, where

required, the members of ancillary staff.

Structure of Union Administration.- (1) The Union Nazim shall be the head of the

Union Administration.

(2) The Naib Union Nazim shall deputize the Union Nazim during his temporary

absence.

(3) The Union Secretaries shall coordinate and facilitate in community development,

functioning of the Union Committees and delivery of municipal services under the

supervision of Union Nazim: Provided that functions of the Union may be assigned to

one or more Secretaries.

(4) The Union Nazim may declare one of the Secretaries of the Union Administration to

act as the Principal Accounting Officer of the Union Administration.

Functions of the Union Administration.- The functions of Union Administration shall

be-

(a) To collect and maintain statistical information for socio-economic surveys;

(b) To consolidate village and neighbourhood development needs and prioritize them into

union-wide development proposals with the approval of the Union Council and make

recommendations thereof to the District Government or Tehsil Municipal Administration,

as the case may be;

(c) To identify deficiencies in the delivery of services and make recommendations for

improvement thereof to the Tehsil Municipal Administration;

(d) To register births, deaths and marriages and issue certificates thereof;

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To make proposals to the Union Council for levy of rates and fees specified in the Second

Schedule and to collect such rates and fees within the Union;

(f) To establish and maintain libraries;

(g) To organize inter-Village or Neighborhood sports tournaments, fairs, shows and other

cultural and recreational activities;

(h) “To organize cattle fairs and cattle markets”

(i) To disseminate information on matters of public interest;

(j) To improve and maintain public open spaces, public gardens and playgrounds;

(k) To provide and maintain public sources of drinking water, including wells, water

pumps, tanks, ponds and other works for the supply of water;

(l) To maintain the lighting of streets, public ways and public places through mutual

agreement with the Tehsil Municipal Administration;

(m) To arrange facilities for the handicapped, destitute and poor;

(n) To provide protection against stray animals and animal trespass, and to establish cattle

pounds;

(o) To regulate grazing areas;

(p) To assist the relevant authorities in disasters and natural calamities, and assist in relief

activities, including de-silting of canals;

(q) To co-operate with the public, private or voluntary organizations, engaged in

activities similar to those of the Union;

(r) To execute the projects of the approved Union Annual Development Plan by

contracting out to the private sector in the manner as may be prescribed and to obtain

support of the Tehsil Municipal Administration or District Government for such

execution.

(s) To assist the Village Councils or, as the case may be, Neighborhood Councils in the

Union to execute development projects.

Development Planning through CCBs:

In every local area (defined as Union, Tehsil/Taluqa, Town, District and City District) a

group of non-elected citizens may, for energizing the community for development and

41

improvement in service delivery, set up a Citizen Community Board. The Citizen

Community Boards contribute in project design, implementation, management and

monitoring at grass root level with a view to improve services. Community Boards are

registered with the Community Development Group of Office of the respective district.

The decentralized framework makes all areas of development activities accessible to the

Citizens so that they can truly become masters of their own destiny. CCBs mobilize

communities and raise funds to solve local problems. The CCBs through voluntary,

proactive and self help initiatives take up:-

energizing the community for development and improvement in service delivery;

development and management of a new or existing public facility;

identification of development and municipal needs;

mobilization of stakeholders for community involvement in the improvement and

maintenance of facilities;

welfare of the handicapped, destitute, widows and families in extreme poverty;

establishment of farming, marketing and consumers cooperatives;

reinforcing the capacity of a special Monitoring Committee at the behest of the

concerned Council.

A Citizen Community Board is a non-profit organization and its income and are used

solely for the attainment of its objectives, and no portion of the income is to be paid by

way of salary, dividend, profit or bonus to any of its members or contributors. The

Citizen Community Board has a general body of its members who elect a Chairman,

Executive Committee and a Secretary of the Board for carrying out its functions. The

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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

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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.

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3. Cash Flow Statement management & Reconciliation:

I was responsible to prepare and handle the cash flow statement of the

City District Government Gujranwala. A statement was received on daily bases in this

regard against the receiving and expenditure from State bank of Pakistan and on the other

hand the expenditure statements were received from District Account Office. There

reconciling and record maintaining was the most important opportunity for me, whom I

took exceptionally well and it learnt me a lot. Detail of my learning is given below

against local government’s Accounting system, expenditure system, taxation and auditing

system.

The reconciliation process is to check whether the withdrawal from the

state bank and Account office matches.

The process of Reconciliation and management is done on monthly bases

and I was responsible to receive and manage the record on daily bases and reconcile

monthly. In case of difference justification call from both offices was my responsibility.

Accounts:

(1) The accounts of the receipts and expenditure of District Government shall be kept in

such form and in accordance with such principles and methods as the Auditor General of

Pakistan may prescribe with the approval of the President.

(2) The accounts of receipts and expenditure of Tehsil Municipal Administration, Town

Municipal Administration and Union Administration shall be kept in the prescribed

manner.

(3) The following procedure for maintenance of accounts shall be followed, unless

changed by the Government through a notification:

(a) The District Accounts Officer or where District Accounts Office does not exist, a

Treasury Officer shall maintain the accounts of each District Government;

(b) The Tehsil Accounts Officer or Town Accounts Officer and Union Accountant shall

maintain the accounts of the Tehsil Municipal Administration or Town Municipal

Administration or the Union Administration, as the case may be;

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(c) The District Accounts Officer shall perform pre-audit of all payments from the

District Fund before approving the disbursements of monies. In accordance with the 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

perform pre audit of all payments from the Tehsil Local Fund, Town Local Fund and the

Union Local Fund as the case may be, before approving the disbursement of monies in

the prescribed manner.

(4) A statement of monthly and annual Accounts and such other necessary statements

shall be placed at a conspicuous place by the Local Government concerned for public

inspection” substituted vide the Punjab Local Government (Eighth Amendment)

Ordinance, 2002.

Revenue Collection:

The collection of provincial taxes at the district level has been entrusted to the Revenue

Group of Office. This group includes two offices. The first one is Land Revenue and

Estate while the second is Excise and Taxation. The tax collection machinery has been

reorganized to make it more effective. A major function under the Land Revenue & Estate

is assessment and collection of land taxes. The Excise & Taxation office is also

responsible for the assessment and collection of taxes/duties and fees, which are in the

purview of the District Government. It is also responsible for the collection of Federal

and Provincial taxes when directed by the Provincial Government. The tax collection is

to be improved by increasing the tax base and bringing about an improvement in the

collection mechanism.

The taxes approved by the Zila Council are collected by the District Government through

the Revenue Group of Office. The District Government may adopt any mechanism for the

collection of these taxes, e.g., contracting or collection by its own staff. The amount

collected is deposited in the District Fund under their respective revenue heads.

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

collection.

Expenditure Management:

The monies credited to a Fund are expended by local government in accordance with the

annual budget and Supplementary Budget approved by its Council. Once the Annual

Budget Statement has been approved by the Council, the local government Offices are in

a position to spend the budgeted funds. This process requires the following steps:

preparation of the Schedule of Authorized Expenditure for the year;

provision of the authenticated copy of the Schedule of Authorized Expenditure to

the District Accounts Officer; and

Communication of the sums authorized to the offices.

An important function of the local governments is procurement. The rules for the

delegation of Financial Powers have been issued to the local governments.

The focus of the devolution and fiscal decentralization efforts is to improve services. This

is to be achieved through a people-centered approach. To manage and control

expenditures, the Ordinance provides for a number of checks and balances. The

Monitoring Committees of the Councils plays an important role in ensuring that the

public funds are spent judiciously. The monitoring of the performance of the local

governments is a critical function and has been covered thoroughly in the Ordinance.

The Zila Nazim is required to present a report of the performance of the District

Government in person to the Zila Council at least twice a year. Likewise, the Tehsil/Town

Nazim has to present a similar report to his Council. The DCO has to prepare a report

on the implementation of development plans of the District Government for presentation

to the Zila Council in its annual budget session.

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Taxation by Local Governments:

In addition to the fiscal transfers from the Province, the local governments have been

authorized to levy certain taxes. The Councils may increase, reduce, suspend, abolish or

exempt the levy of any tax for such period as may be specified by the Council after vetting

by the Provincial Government. The taxes provided in the Second Schedule of the LGO,

2001 are as follows:

PART I: ZILA COUNCIL

Education tax.

Health tax.

Any other tax authorized by the Government.

Local rate on lands assessable to land revenue.

Fees in respect of educational and health facilities established or maintained

by the District Government.

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

Fees for specific services rendered by a District Government.

Collection charges for recovery of tax on behalf of the Government, Tehsil

Municipal Administration and Union Administrations as prescribed.

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

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

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

District Government

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PART II: ZILA COUNCIL IN CITY DISTRICT

Education tax.

Health tax.

Any other tax authorized by the Government.

Local rate on lands assessable to land revenue.

Fees in respect of educational and health facilities established or maintained

by the City District Government.


Fees for specific services rendered by City District Government.

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


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.

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PART III: TEHSIL COUNCIL

Local tax on services as prescribed.

Fee on sale of animals in cattle markets.

Market fees.

Tax on the transfer of immovable property.

Property tax rate as specified in Section 117.

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

Fee for fairs, agricultural shows, cattle fairs, industrial exhibition,

tournaments and other public events.

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


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.


Fee for specific services rendered by a Tehsil Municipal Administration.

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

PART IV: TOWN COUNCIL

Local tax on services.

Fee on sale of animals in cattle markets.

Market fees.

Tax on transfer of immovable property

Fee for fairs, agricultural shows, cattle fairs tournaments industrial

exhibitions and other public events organized by the Town Municipal

Administration.


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.


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.

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PART V: UNION COUNCIL

Fee for licensing of professions and vocations as prescribed.

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

Charges for specific services rendered by the Union Council.

Rate for remuneration of Village and Neighbourhood guards.

Rate for the execution or maintenance of any work of public utility like

lighting of public spaces, drainage, conservancy and water supply operated

by Union Administration.


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.

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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

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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.

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The Internal Auditor serves as a principal support person to respective Nazim of District

Government or Tehsil/Town Municipal Administration by providing information to him

on local government performance.

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.

4. Dealing the matters related to interns

I was responsible to keep the record of all the interns working in the office

and maintaining the records of the interns. Their progress reports, evaluation, monthly

stipend matters were the biggest issues.

In accordance to this, all the matters related to District Account Office

were handled by me and I was responsible for preparing their pay bills and submission to

the account office.

The letters which came from Services & General Administration

Department, Lahore were marked to me and I had to deal with them accordingly.

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5. Financial Assistance Cases

I was given the task to handle and forward all cases related to financial

Assistance of the dead persons who expires during their services. As cases receive, I was

responsible to check whether the file is complete from all aspects or not.

Secondly, making a note to the officers about the cases and informing them about

the current position of the case.

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6. Budget Entry on SAP

SAP (Systematic Accounts Product), software especially designed for the

large scale Accounts problems and record keeping. Pakistan is the first country in Asia

using this software to control the Accounts on both the provincial and federal levels.

After preparation of Budget on MS Excel all the Finance Departments of

the Pakistan are responsible to upload or manually enter the data on that Software so that,

the budget could be check by the Accountant General and Finance Department.

Secondly, as the software is used to handle the accounts the District

Account Office is responsible to enter all the expenditures and re-appropriation of the

funds on this software.

Reports are automatically generated by the software and could easily print

out.

Complete Evaluation of SAP Software:

During the internship period, Following are the main functions of SAP

which were self evaluated by me and were implemented also;

Original budget entry

a. Budget Data Entry

1. Business Process Overview:Budget Preparation process is conducted for the coming fiscal year and starts in the preceding fiscal year as soon as the Budget Call Circulars (BCCs) are issued. Budget is prepared for only one coming fiscal year with revised estimates of existing fiscal year. The new SAP system provides you with efficient ways to enter the budget data. Data Entry in the SAP system begins as soon as FD receives the Budget Call Circulars (BCCs) from the respective Drawing & Disbursement Officers (DDOs) approved by concerned Deputy Financial Advisors. The BCC contains the Budget Year, Type of Document, Fund (demand), Function, Fund Center (DDO), Total Budget Amounts of Revised and Budget Estimates, Details of Revised and Budget Estimates with respect to their commitment items, Details of Foreign Exchange for Development Fund.

2. Process Steps:a) Access main screen of Budgeting System by using:

Transaction Code → ZFD

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The following screen appears.

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

59

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 sector

Field of sector allows entry only for Development Funds

Sub Sector 04 character field to enter the sub sector (first 2 character represents sector)

Field of sub sector allows entry only for Development Funds

Function 10 character field to enter superior fund center

Budget Type :

SNE (F) →

SNE (C) →

Select appropriate type.

Statement of New Expenditure (Fresh)

Statement of New Expenditure (Continued)

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Permanent →

Regular Budget

Total Revised Estimates Amount of Revised Budget at document level

Allows entry in case of Permanent Expenditure only.

Total Budget Estimates Amount of Budget at Document Level

Match Totals Check if want to confirm amounts at document level & Object Level

It can be used to verify budget at document level with budget entered at object level

Fund Center 06 character field to enter fund center

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

SNE No. A number that is allocated to SNEs

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

Object Code 06 character field to enter object code

A is by default

BS Scale Basic Pay 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

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previous years.

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

Budget Estimate Total amount of budget at object level (recurring plus non recurring)

It is calculated at run time

Foreign Exchange Foreign funding for that particular development DDO

Only used for Development 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:

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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:



63

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

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

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

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

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f) After editing press F5 to park the document.g) If you want to edit number of documents then check the Push Key and press enter as

shown below.The system allows you to edit the amounts of all entries turn by turn

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

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

To delete an entry button can be used

To edit a single entry button can be used F8 key can be used to add budget F7 key can be used to clear all fields

8. Conclusion:You can successfully edit the documents.

Display System Documents.

Business Process Overview:

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

1 Process Steps:

a) Access the budgeting system main screen by using:Transaction Code → ZFD

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

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

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

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

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

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

Tips and Tricks: F4 key can be used for Help Search F2 key can be used to enter date F7 key can be used to see the Print Preview F11 key can be used to reverse the document F6 key can used to view a document.

Conclusion:You can successfully view your required document and its detail.

SNE Maintenance:

Business Process Overview:The new SAP system provides you the facility of maintaining SNE No.’s pertaining to the combination of Fund, Function, and Fund Center. The system automatically proposes the next SNE No. and provides the facility of Updating the Description of SNE No. Similarly you can also Delete/Display/Update the already created SNE No.’s.

Process Steps:a) FD-Budgeting system main screen can be accessed by using:


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

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

Fund 07 character field to enter fund

Function 10 character field to enter function

Fund Center 06 character field to enter fund center

Budget Type:

SNE No. (F)

SNE No. (C)

Select required type:

Statement of New Expenditure (Fresh)

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 SearchConclusion:

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:


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

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

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

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

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e) To view description of any Sector/Sub Sector, enter the Sector/Sub-Sub Sector Code and press Display button. The system then displays the description of the sector/sub sector.

f) To modify any data related to Sector/Sub Sector, edit it and press Modify button, the system then updates the information.

g) To delete any entry, enter the information and press Delete button, the system then deletes the information from the system.

h) To clear all fields, press the Clear All button.Tips and Tricks:

F4 key can be used for Help Search.Conclusion:

You can maintain Sector/Sub Sector successfully.

Supplementary budget entry

Supplementary Budget Data Entry

Business Process Overview:If funds provided to a particular DDO (Fund Center) for a particular object are not sufficient in original budget then supplementary budget is approved or granted to that DDO. The new SAP system provides you with efficient ways to enter supplementary budget in the system. Supplementary Budget is entered into the system as soon as it is approved by the authorities.

In order to enter data for supplementary budget, the information that is required to enter in the system includes: Fund, Function, Budget Type, Budget Estimate on Fund Center (DDO) level, Fund Center, Object Code, Recurring Amount, and Non Recurring Amount.

Process Steps:a) In the “SAP Easy Access” screen enter:

Transaction Code → ZFDSUPPP


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

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

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Fund* 07 character field to enter fund

Function* 10 character field to enter superior fund centre

Budget Type:*

Regular →

Token →

Technical →

Others →

Select your required budget type from the options

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

The supplementary approved for an unfunded object for a particular DDO.

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

Any other supplementary which does not fall in above mentioned categories

Budget Estimates* The total amount of budget estimate

Fund Center* 06 character field to enter Fund Centre

Object Code* That object code for which supplementary budget is to be allocated

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

Non-Recurring Amount An amount of expense which is only demanded in current year.

Note: Fields marked with an asterisk (*) are mandatory.

d) In the above screen the field of Budget Estimate shows the running total for the document level if the option of Match Totals is not checked.

e) If you check the Match Totals option given with the Budget Estimate field then you must enter the amount of total supplementary budget against the document in Budget Estimate

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field. The system then matches the total amount of budget estimate on document level with the amount entered as Recurring Amount and Non-Recurring Amount on object level. In this case, posting would only occur when both are equal otherwise would be parked in error mode.

f) If the document contains errors, the system parks the document in error mode and displays a window which shows the difference of amount and displays a message that the document is parked in error mode as shown below:

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

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Tips and Tricks: F4 key can be used for help search. Enter key can be used to move from one field to another. If you want to see the running total of the amounts of supplementary budget keep the

Match Totals option uncheck and if you want to match the total then keep it check. You can use the Keep Intact option to avoid repetition of writing same Fund Center and

Object Code for that particular document. F8 key or Add Budget button can be used to add budget. F5 key or Park/Post Document button can be used to Park or Post the document. To clear all fields use F7 key or Clear Fields button. To see the List of Parked Documents press Shift+F2 or List of Parked Documents button. To edit the document press Ctrl+F1 or Edit button. To move to the first field, last field or if you want to change the document or want to go

to the next field, you can use buttons given in the extreme right at object level.Conclusion:

You can successfully enter the Supplementary Budget information in the system.

Budget Transfer


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

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The budget can be divided into two different value types:

Commitment Budget Payment Budget

Process Steps:a) Budget Transfer screen can be accessed by using:

Menu Path ►Accounting →Financial Accounting →Funds Management →Budgeting →Transfer →Payments

Transaction Code ►FR14


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

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Document Date* Issue date for the original document

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

Version* Key that uniquely identifies the required budget version

Sender Fund* Key that uniquely identifies the fund

Receiver Fund* Key that uniquely identifies the fund

Sender Year* The year from which sender object takes the budget fund

Receiver Year* The year in which the receiving object receives additional budget funds


c) After entering data into above fields press Enter.The following screen appears.

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

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

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

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

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sapevent:DOCU_LINK/GL:funds_center

sapevent:DOCU_LINK/GL:commitment_item


changing, or displaying, or to which you are assigning budget

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

Amount* The budget amount that is to be transferred


e) After entering data into above fields press Enter.The following screen appears.

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

Tips and Tricks:

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Use F4 key for help search

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

Use or [F5] to cut line(s) selected

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

Use or [F7] to paste objects previously cut or copied

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

Use or [F9] to check budget consistency for the entered dataConclusion:

You can successfully transfer budget.

Budget Return

Business Process Overview:Within the execution of the approved budget additional budget amendments need to be made which includes:

Supplementary Budget Budget Returns Budget Transfers

To clearly separate return budget from the other budget categories, separate transactions allow its registration.

SAP provides 2 transactions to enter the budget figures:

A transaction for hierarchical treatment Direct entering with automatic rollup

Within the transaction, you only need to identify the budget hierarchy to be effected and the amount. The system automatically rolls up the budget to the next higher levels within the budget hierarchy until the top is reached.

The transactions aim to provide:

Easy data entry Quick data entry Automatic roll-up (always consistent) capabilities

In contrast to the hierarchical budget transactions, the rollup transactions should be

used:

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To avoid blocking of complete/partial hierarchy and allow multiple users to enter budget data at the same time

To allow quick data entry 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


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

Fields Description

Document Date* Issue date for the original document

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

Version* Key that uniquely identifies the required budget version

Fund* 10 char field to enter fund

Year* Budget year


c) After entering data into above fields press Enter.

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

Fields Description

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

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

Amount* The budget amount that is to be returned


e) After entering data into above fields press Enter.The following screen appears.

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

Tips and Tricks:

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Use F4 key for help search

Delete line using [shift+F2]: to delete one or many lines selectedIncase 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 gridThis 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 linesAnother facility provided to the users is the option to deselect all the items all the together without having to do them separately, one by one. This can be done by pressing the “deselect all” icon.

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

Releases

Budgeting – FD/EDO – Releases – Budget Compile

Business Process Overview:The budget compilation is necessary before releasing the budget. It is based on the current budget i.e. the original budget as amended by supplements, returns and transfers.

The budget compilation is user specific i.e. user of specific site (FD/ EDO) can only release his own budget. It presents a consistent data structure within itself and within the current budget.

Process Steps:

a) Access the Budget Release screen by using:

Menu Path in YPMAIN ► Budget Release System → Budget Data Compile

Transaction Code ► YPFDREL

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

After entering data press F8 or to execute the transaction.


Conclusion:

You can compile budget successfully.

Budgeting – FD/EDO – Releases (Step # 2)

9. Business Process Overview:

In many organizations distributing a budget is not the same as releasing the funds. For this reason, Funds Management includes a release option which can be used to release the budget bit by bit. Releases can be expressed in percent or as absolute amounts.

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

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

10. Process Steps:

b) Access the Budget Release screen by using:

Menu Path in YPMAIN ► Budget Release System → Budget Released

Transaction Code ► YPFDBUDREL

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

Fields Description

Document Date* Budget release date

Year* 4 characters field to enter the year

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

Fund* 7 characters field to enter a fund

Sector 2 characters field to enter a sector

Sub Sector 4 characters field to enter a sub sector

Function 10 characters field to enter a function

DDO 6 characters field to enter a fund center

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

Sub Item 3 characters field to enter a sub item #

District/ Province Code* Enter a district/ province code

Budget Percentage Release Enter the percentage of budget to be release

Reference* Reference of letter by which release is allowed

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

Manual Release Used for manual release

Reverse Used to reverse an already made release

First, Second, Third & Fourth Quarters

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

* Fields are mandatory

c) After entering data press F8 or to execute the transaction.


Part (A) of Screen Below

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

d) Click on Release push button

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11. Conclusion

You can release budget successfully.

Important Note:

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

1. The system executes the data till the breakage of session. 2. When the session is again created from the beginning, it gives the error screen e.g FR33,

FR35 etc for the already created data. 3. Therefore you have to exclude the already created data/input (released) and then run the

session.

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You can use FR05 standard screen to see that the system has actually released the budget

for the executed data before the breakage of session.

Budget Release Reports - FD/EDO - Budget Release Information System

Business Process Overview:The budget release information system provides the top management various display of budget releases. It also operates to view budget releases in many customized manner.

Process Steps:e) Access the Budget Release screen by using:

Menu Path in YPMAIN ► Budget Release System → Reports → Budget Release Information System

Transaction Code ► YPBUDREL

The following screen will appear.

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Fields Description

Year* Enter the year

Status* Enter status of posted budget i.e P

Budget Type* Enter budget type (1 to 6)


Fund* Enter a fund code

* Fields are mandatory. All other fields are optional.

f) After entering data press F8 or to execute the transaction.The following screen appears.

Part (A) of screen below

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

Conclusion

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

Budget Release Reports – Quarter Wise

Business Process Overview:The budget release can be viewed quarter wise. It provides a detailed report of budget releases made during different quarters of a budget year.

Process Steps:Access the Budget Release screen by using:

Menu Path in YPMAIN ► Budget Release System → Reports → Quarter Wise

Transaction Code ► YPFDREL_02


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Fields Description

Fund* Enter a fund

Budget Year* Enter the year

Starting Page No Enter starting page number


Fields are mandatory.

After entering data press F8 or to execute the transaction.

Conclusion

You can view quarter wise budget releases successfully.

Budget Release Reports – FD/EDO – Total Releases


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The budget releases of an organization during the budget year can be viewed and a record can be kept to keep track changes accordingly.

Process Steps:Access the Budget Release screen by using:

Menu Path in YPMAIN ► Budget Release System → Reports → Total Releases

Transaction Code ► YPFDREL_01


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Fields Description

Fund* 7 characters field to enter a fund

Budget Year* 4 characters field to enter the year

Starting Page No Enter starting page number

District Code* Enter a district code

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

* Fields are mandatory.

After entering data press F8 or to execute the transaction.Conclusion

You can view total releases successfully.

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Reports

Reports – BM2 (DFG) For Current Budget

Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form → BM2 (DFG) For Current Budget

Transaction Code ZBM2DFGSpecial Techniques

Process Stepsa. Fill in the fields as described below:

Fields DescriptionFundBudget YearGovernment

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’.ConclusionThe process is completed.

Reports – BM2 (DFG) For Development Budget

Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form → BM2 (DFG) For Development Budget

Transaction Code ZBM2DEVSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFundBudget YearGovernmentStarting Page NumberPress F8 function key to execute the report.BM2 (DFG) For Development Budget is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – BM2 (Receipt)Process DescriptionScreen Route

Menu Zmenu→SAP menu →BM2 Form → BM2 (Receipt)

Transaction Code ZBM2REC

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Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionDepartmentFiscal YearStarting Page NoPress F8 function key to execute the report.BM2 (Receipt) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – BM2 (SNE F & C)Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form →ZBM2SNEFC BM2 (SNE F & C)

Transaction Code ZBM2SNEFCSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionDepartmentFiscal YearStarting Page NoPress F8 function key to execute the report.BM2 (SNE F & C) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – BM2 (SNE-P) For Current BudgetProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →BM2 (SNE-P) For Current Budget

Transaction Code ZBM2SNEPSpecial Techniques

Process StepsFill in the fields as described below:Fields DescriptionFundBudget YearGovernment

Press F8 function key to execute the report.BM2 (SNE-P) For Current Budget is displayed.

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Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Current/Development Budget SystemProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form → Data Entry Screen→Current/Development Budget System

Transaction Code ZFDSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFD BUDGET ENTRY MODULENextBudget Year Sector Function Budget Type Total Rev EstFund Center Object code BS-Scale Rev.Estimate Recurring Frgn ExchangePress F8 function key to execute the report.Current/Development Budget System is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Demands for GrantsProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Current Budget→ Demands for Grants

Transaction Code ZFDCPSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFund Budget Year Government Starting Page No

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Press F8 function key to execute the report.Demands for Grants is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Demands for Grants (Abstract)Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Abstract)

Transaction Code ZFDDSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionGovernment Budget Year Starting Page NumbePress F8 function key to execute the report.Demands for Grants (Abstract) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Demands for Grants (Detail)Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Detail)

Transaction Code ZFDD1Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFund Budget Year Government Starting Page NumberPress F8 function key to execute the report.Demands for Grants (Detail) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Demands for Grants (Detail) (One Column)

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Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Development Budget→ Demands for Grants (Detail) (One Column)

Transaction Code ZFDD3Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFund 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’.ConclusionThe process is completed.

Reports – Department and BPS Wise Summary of PostsProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries→ Department and BPS Wise Summary of Posts

Transaction Code ZFD_S4Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionYear 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’.ConclusionThe process is completed.

Reports – General Abstract of Budget Estimates Current ExpenditureProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries → General Abstract of Budget Estimates Current Expenditure

Transaction Code ZDFGABSSpecial TechniquesProcess StepsFill in the fields as described below:

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Fields DescriptionGovernment Fiscal YearPress 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’.ConclusionThe process is completed.

Reports – Receipt ReportProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports → Receipt Report→ZREC1 - Receipt Report

Transaction Code ZREC1Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionDepartment Fiscal Year Starting Page NoPress F8 function key to execute the report.Receipt Report is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Receipt SystemProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form → Data Entry Screen→ Receipt System

Transaction Code ZFDRECSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFD Receipt budget entry moduleNextBudget Year Department Object Code Sub Item-1 Sub Item-2 Description Actual Account

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Revised EstimateBudget EstimateTypePress F8 function key to execute the report.Receipt System is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Recipt Summary Object LevelProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries→ Recipt Summary Object Level

Transaction Code ZRECABSSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFiscal YearPress F8 function key to execute the report.Recipt Summary Object Level is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed

Reports – Release Report For FDProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Release Reports→ZRRELEASE - Release Report For FD

Transaction Code ZRRELEASESpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionFund Budget Year Government Object Starting PagePress 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 – report name

Process Descriptiondescription

Screen RouteTransaction Code Code

Special TechniquesSave the report as variant. Run the report in background processing. Process StepsFill in the fields as described below:Fields DescriptionRun 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’.ConclusionThe process is completed.

Reports – BM2 (SNE F & C)Process DescriptionScreen Route

Zmenu→SAP menu →BM2 Form → BM2 (SNE F & C)Transaction Code ZBM2SNEFC

Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionPress F8 function key to execute the report.BM2 (SNE F & C) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – SNE Fresh & ContinuedProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Current Budget→ SNE Fresh & Continued

Transaction Code ZSNEFCSpecial Techniques

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Process StepsFill in the fields as described below:

Fields DescriptionFund Budget Year Starting Page NoPress F8 function key to execute the report.SNE Fresh & Continued is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – SNE PermanentProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Current Budget→ SNE Permanent

Transaction Code ZSNEPPSpecial TechniquesProcess Steps

Fill in the fields as described below:Fields DescriptionFund Budget Year Government Starting Page NoPress F8 function key to execute the report.SNE Permanent is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Summary of Major FunctionsProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary of Major Functions

Transaction Code ZFD_S3Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionYear Government Press F8 function key to execute the report.Summary of Major Functions is displayed.Print the report.

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Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Summary of Major Objects (REVENUE)Process DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary of Major Objects (REVENUE)

Transaction Code ZFD_S2Special TechniquesProcess StepsFill in the fields as described below:Fields DescriptionYear GovernmentPress F8 function key to execute the report.Summary of Major Objects (REVENUE) is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Summary Schedule of BudgetProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Summaries→ Summary Schedule of Budget

Transaction Code ZFD_S1Special TechniquesProcess Steps

Fill in the fields as described below:Fields DescriptionYear 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’.ConclusionThe process is completed.

Reports – Supplementary Budget ReportProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form →Reports →Supplementary Budget→ Supplementary Budget Report

Transaction Code ZFDSUPP2Special Techniques

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Process StepsFill in the fields as described below:

Fields DescriptionFund Fiscal yearPress F8 function key to execute the report.Supplementary Budget Report is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Reports – Supplementary SystemProcess DescriptionScreen RouteZmenu→SAP menu →BM2 Form → Data Entry Screen→ Supplementary System

Transaction Code ZFDSUPPPSpecial TechniquesProcess StepsFill in the fields as described below:Fields DescriptionSupplementary budget- Input Screen Next>>Fiscal Year Fund Function Budget Type Budget Estimates Fund Center Object Code Recurring AmountPress F8 function key to execute the report.Supplementary System is displayed.Print the report.Please consult the manual ‘Printing from SAP’.ConclusionThe process is completed.

Budget management Information System.

Budgeting – FD/EDO – Budget Information System -

Budget Summaries Reports on Function Level

Business Process Overview:In order to facilitate the management to get various reports and displays of the budget estimates entered, the SAP system can easily manipulate and control the budget data to obtain such information in various ways.

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Such activity is user specific i.e. the user can only have his area specific access. This budget summery reports the budget estimates entered on functional level.

12. process Steps:Access the Budget Information System Screen by using:

Menu Path in YPMAIN ► Budget Information System → Budget Summaries Reports on

Function Level

Transaction Code ► YPAR_FD13

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Enter data into above fields as shown in the table below: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/Charged Select/ Check budget type from voted, charged, both

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

All Fields are mandatory

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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


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

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displays the current budget entered into the SAP System with fund wise detail of totals: posts, pay, regular allowances, other allowances, salary and non salary.

Process Steps:Access the Budget Information System Screen by using:

Menu Path in YPMAIN ► Budget Information System → General Abstract of Disbursement

Transaction Code ► YPARFD09

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Enter data into above fields as shown in the table below: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/Charged Select/ Check budget type from voted, charged, both

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

* All Fields are mandatory


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ConclusionYou can view general abstract of disbursements successfully.

FD/District All Structure

Business Process Overview:The management requires various reports depending upon its needs from time to time. Therefore the need to obtain such reports in a speedy and timely manner always persists. FD/ District All Structure report is the ultimate solution to meet the changing requirements of the management.

It can manipulate budget data in numerous ways to get customized reports. It is also user specific i.e. the user can only have his area specific access.

Process Steps:Access the Budget Information System Screen by using:

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

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Transaction Code ► YPBMIS


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

Fields Description

Year * 4 characters field to enter the year

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

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

Provincial\District Code *

Enter province/ district code

Fund * 7 characters field to enter fund code

* Fields are mandatory. All other fields are optional.


Part (A) of the screen below:

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

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

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

CUSTOMIZATION OF REPORT

Customization means that you can get the information from huge data according to your requirement and needs. SAP R/3 system provides you easy and convenient way to mold the report according to your requirement.

Method for Customization

When you run the report by pressing the button or press “F8” from your key 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 key from Key board is

Ctrl + Shift + F3

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This Detail Window contains all the information that is displayed against any Fund, Fund Center, and Object Head etc in Horizontal form. This is vertical Scroll Bar window in which you can see all the information about any row or cell.

Sorting the Data (Ascending / Descending)

The next two buttons are Sort in Ascending Order and Sort in Descending Order. The short cut key from Key Board for first button is Ctrl + F4 and for second button is Ctrl + Shift + F4.

Through these two buttons you can arrange whole the data in ascending or descending order. For this purpose you have to select the column on which you want to apply the criteria. When you press any button the following window will appear before you.

In this window all fields are shown in Right Panel (Column Set). You can choose any one or more field on which you can apply the Ascending or Descending criteria. For this purpose first

select the field and then click the button for adding in Sort criteria / Subtotals pane and

press from Left Down corner. The data will be sorted.

Tip: If you withdraw any field from Sort criteria / Subtotals then simply select the field and

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

Filtering the data

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

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For this, press the button. The following window will appear before you.

Like the Ascending / Descending Window, here you have to select fields on which you require

report. Select the field first and then press button for adding in Filter criteria pane and press

from Left Down corner. The data will be filtered on your required field.

Tip: If you withdraw any field from Filter Criteria then simply select the field and press the field will automatically be removed from Filter criteria.

Total / Sum of any Numeric Field

By default every numeric field is displayed with sum. But if any field which is not displayed with total you can use this option.

For this purpose, you have to select the numeric column and then press button on tool bar. The total will be displayed in Yellow colour on bottom of line like in the following figure.

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Sub Total the column

The Sub Total means to get the total of any value which is coming repeatedly. For this purpose

you have to press the button. The data will be displayed in yellow colour of Sub Total column in the following

Shape

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You can sub total more than one column. For this purpose, you have to select required columns by pressing “Ctrl” or “Shift” key from your key board and then select the columns and then repeat the above mentioned process.

Removing the Sub Total

If we want to withdraw the field from sub total, then press the “Change Layout” button from the tool bar menu. The following screen will appear.

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

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

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

Print Preview

Before printing the report, it is required to view the report in print format. For this purpose press

the button from Tool Bar. The short cut key from Key Board for Print Preview is Ctrl + Shift + F10.

View in Microsoft Excel & Microsoft Word Format

If you want to transfer the report in Microsoft Excel sheet, then press one of the buttons from Tool Bar. All data from SAP R/3 will transfer into Microsoft Excel sheet. The short cut key from Key Board for transferring data in to Microsoft Excel is Ctrl + Shift + F7 and for Microsoft Word is Ctrl + Shift + F8

Graphical View

The report can be view graphical mode. In graphical mode, different charts like Pie Chart,

Column chart, Line Chart, Area Chart etc can be viewed. For this, click on the button or

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

CUSTOMIZING THE GRAPHICAL VIEW

You can change the graphical view according to your need and requirements.

For this purpose right click on the graph. The following Popup menu will be displayed containing the following options.

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i. Format Plot Areaii. Format Data Seriesiii. Copyiv. Chart Typev. Chart Optionsvi. Printvii. Print Previewviii. 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

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

On this screen, tabs like Pattern, Axes, Error Bar, Data Labels, Options are very helpful in changing the colour, pattern, names, error messages, data labels on X axes, Y axes can be changed according to your requirement.

Format Data Series

When we click the above mentioned option, all columns containing the numeric data can be changed according to your requirement like the changing the colour, name and pattern.

Chart Type

There are different chart types which can be used for displaying the data in different shapes.

Following screen helps in choosing the type of graph.

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Each chart type contains different view in chart subtype window.

Chart Option

When we select the option “Chart Option” from Popup menu the following screen will appear before us.

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Changing, naming and customizing the screen and graph, labelling to data, axes, and legend can be handled through this window.

Print and Print Preview

Printing the graph and viewing its view before print can also be obtained through this option.

LAYOUT CUSTOMIZATION

Layout is drawing or sketch of a proposed printed piece. In plate making, a sheet indicating the settings for a step-and-repeat machine.

Hiding the column

In report, if you want to hide any column which is not in need, just apply right click on that column. Following screen will appear before you.

The Option “Hide” can be selected for hiding the column.

Tip: For multiple selection of column, you can use the “Shift” button from your keyboard.

Unhide the Column

For displaying the hide column, repeat the above mentioned procedure and then click “Show” option. The following screen will appear.

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In above window, the “Columns” pane contains the name of columns which are displayed in report whereas the “Column set” pane contains the columns field which are hiding. For

displaying, just select the column name from right pane and then press button. The column will be displayed.

Save Layout

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

For this press the button from tool bar. The following screen will appear before you.

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In Filed “Save Layout” give short name of layout and “Name” field give brief description of

layout and select the option from “User Specific” and “Default setting” and press Enter button. The layout will be saved.

Designation manual.

Budgeting – Designation Codes & Designations

Search/ Find, Creation Deletion


While entering the budget in SAP R/3 system against various posts, it is necessary to mention the designations. In NAM, each post has its unique designation code. This designation code consists of 4 alpha numeric characters. The first character is always alpha which represents the first alphabet of the designation and the remaining three characters are numeric which represents the serial number of the designation, for example, W097 for Water Management Officer.

Finding the Designation Code

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

P* in the designation field and press the radio button or press “F4” button from your Keyboard.


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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.


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


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Conclusion:

You can successfully find and enter the required designation code and designation.

Creation of Designation Code

For creation of new designation code and designation in SAP R/3 system, the transaction Code ZFD_DESIG will be enter for execution as shown below.

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

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In this table, drag the vertical scroll to view the last designation code created in the required alpha

series. Now for creating the new designation code, press the button on upper left corner of the screen. A fresh and empty screen will appear before you. Enter the required designation in “Desc” field and designation code with new serial number in “Desig” field and

press button or press “Ctrl + S” button from your keyboard. The new designation code will be saved.

TIPS: While enter the fresh designation code, it is necessary to enter first Alpha character of designation and next a number containing three numeric characters which is next number of that block designation.

Conclusion:

You can successfully create new designation code and designation.

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Deletion of Designation Code

To delete a incorrectly/ mistakenly/ erroneously created designation code and designation, In

ZFD_DESIG table, select the row of the designation with the mouse click and then press

delete button from upper left tool bar buttons. The designation will be deleted. Now press

button.

The data will be saved.

Conclusion:

You can successfully delete designation code and designation.

Master Data upload

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

Project System (Annual Development Budgeting).

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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.

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Structure of Finance Department.

a. Department Hierarchy

Number of Employees

There are total of 52 employees in the Department of Finance & Planning

while 30 are in the Department of Finance & Budget.

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Executive District Officer (Finance & Planning) BS-19

District Officer (P)

BS-18

DDO (P) = 1

BS-17

Superintendent = 1

BS-16

DDO (Tech.) = 1

BS-17

P.A. = 1

BS-16

Assistant=1

BS-11

Comp. Opt./ Stenographer=

1 BS-12

J.C=1

BS-05

Storekeeper=1 BS-05

Driver=1

BS-04

Naib Qasid =1

BS-01

Bill Messenger

(BS-01)

Chowkidar=1

(BS-01)

Stenographer = 2

BS-12

Sub-Engineer = 1

BS-11

Assistant = 1

BS-11

J / C = 1

BS-05

N Q = 3

BS-01

Driver = 1

BS-04

Chowkidar = 1

BS-01

Sweeper = 1

BS-01

District Officer (F&B) BS-18

DDO (B) = 1

BS-17

Stenographer = 3

BS-12

DDO (Exp.) = 1

BS-17

Assistant = 2

BS-11

Driver = 1

BS-4

N Q = 4

BS-01

District Officer (Accounts) BS-18

DDO (Monitoring / Regulation) = 1

BS-17

Stenographer = 2

BS-12

Assistant = 1

BS-11

Driver = 1

BS-04

N Q = 3

BS-01

District Officer

(E & IP) BS-18

ADO = 1

BS-16

Assistant = 1

BS-11

Assistant Industrial Development

Officer = 1

BS-11

Stenographer = 1

BS-12

Stat. Assistant = 1

BS-11

S / C J/C = 6

BS-07/05

N Q = 2

BS-01

Driver = 1

BS-04

Chowkidar = 1

BS-01

Sweeper = 1

BS-01

Personal Asst. = 1

BS-15

Computer Operator = 1

BS-12

S/C &J/C = 4

BS-9/7

Daftari = 1

BS-2

Personal Asst. = 1

BS-15

Computer Operator = 1

BS-12

S/C &J/C = 3

BS-9/7

Sweeper=1

(BS-01)

ORGANOGRAMME OF OFFICESORGANOGRAMME OF OFFICES UNDER EDO (F&PUNDER EDO (F&P ) )

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

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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 co-ordinate and supervise the activities of the offices

and ensure efficient service delivery by the

functionaries.

iii).

To prepare development plans and proposed budgetary

allocations for their execution.

iv). To implement approved plan and policies.

v).

To prepare proposals for expenditure necessary for the

proper conduct programs, projects, services, and other

activities.

vi).

To act as Departmental Accounting Officer for his

respective group of offices.

FINANCE & BUDGET & ACCOUNTS WING

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i). Preparation & release of District Budget.

ii). Processing & approval of re-appropriation,

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.

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.

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

Department.

ENTERPRISE & INVESTMENT PROMOTION

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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.

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

Own Resources 143.752

TOTAL 6405.357

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STATEMENT OF RESOURCE AVAILABLITY & EXPENDITURE 2007-2008

EXPENDITURE

Non Development 5001.057

Development + ADP + CCB

862.575

Tied Grants 820.217

Deposit Works 71.683

TOTAL 6755.532

RESOURCES

Rs. In Million

DescriptionBudget Estimates

2008-2009

Land Revenue 42.649

Provincial Excise 6.429

Forests 1.972

Registration 1.696

Charges on Account of Motor Vehicle Act 4.000

Other Taxes and Duties 16.770

General Administration 258.808

Education 3194.282

Health Services 668.183

Public Health 212.704

Agriculture 66.420

Fisheries 1.546

Veterinary 55.485

Co-operation 15.453

Industries 4.216

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GENERAL ABSTRACT OF BUDGET ESTIMATES 2008-2009 CURRENT

EXPENDITURE

Miscellaneous Departments 8.104

Civil Works 42.949

Communications 235.585

Miscellaneous 25.644

Civil Defense 32.931

TOTAL4,895.826

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DESCRIPTION

Budget Estimates

2008-2009

Other (Clearance / Liabilities of various departments) 70.231

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

dies during service35.000

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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

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DEPARTMENT WISE DEVELOPMENT BUDGET 2008-2009 (ON GOING

SCHEMES)

Allocation of Funds

Brought Forward 607.038 (Million)

CCB Share 2007-2008 NIL

TOTAL CCB 607.038

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CCB SCHEMES 2008-2009

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

Sr.#. SectorNo 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

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Sr.#. SectorAllocation of Funds

Funds Released

Exp. Upto 30.06.08

% Age on Funds 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%

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IMPLEMENTATION OF DISTRICT ADP 2007-08 UPTO 30.06.08.

Sr.#. Sector No. of Scheme Amount

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

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TIED GRANT FOR 2007-2008

1. Shortage of Staff.

2. Low Professional Knowledge.

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.

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ISSUES OF DEPARTMENT

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.

17. One Window Operation for General Public.

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SUGGESTIONS FOR IMPROVEMENT

1.Internees play very vital role in the improvement of office working and for the continuation of this improvement the permanent job status should be given to Internees.

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

3.This summary should send to S&GAD with a suggestion or proposal to adjust them to fill out the vacant posts in their respective departments, at least enlargement of their internship period or hiring them on contract basis.

4.

Proper training should be given to all the employees (specially technical and

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.

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

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

13.

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

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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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