1. Activity Chart, Annual Work Plan & Cash Plan (used in Public Sector) compiled by Research & Development The Society of Accounting Education – SOAE Email: info@soae.edu.pk Website: www.soae.edu.pkinfo@soae.edu.pk

2. Activity Chart A W P Cash Plan Solution

3. Activity Chart –Activity charts to identify the time required in undertaking an activity. –Relationships between different activities to be developed. –An activity can be undertaken after completion of previous activity or a number of activities can be undertaken simultaneously. –Time required undertaking an activity can be identified by line or bar.

4. Activity Chart –Activity chart will not be developed for POL, repairs and maintenance. Stationery utilities etc. Contingencies.

5. Activity Chart – Why? Articulates activities Provides motivation Facilitates monitoring Determines level of accountability Regulates funds flow Places visible milestones

6. Annual Work Plan Planning Management tool to choose a desired future goal and develop an approach to achieve it. Annual Work Plan Quantitative documentation of physical targets.

7. Components of AWP Identification Quantification Progress Approach

8. Annual Work Plan (AWP)-Why? Activity chart fits into AWP AWP is a landscape of a year Streamlines monitoring Provides baseline for cash plan

9. AWP --contd. General Instructions: The Work Plan to be prepared on the basis of activity chart annexed with the Work Plan. Identify the activities to be undertaken on the basis of PSDP allocations for next financial year. The activities to be developed in line plan or bar.

10. AWP --contd. Items of Work The items of works are the same as indicated in the Cash Plan. In case of addition of any item in cash plan, it may also be added in the Work Plan. Unit Please indicate the Unit of measurement. It can be No of LHWs to be paid stipends, No of batches of LHWs to be trained, No of vehicles to be procured etc.

11. AWP --contd. Scope of Work The approved scope of work in quantifiable terms as per PC-I be provided. Physical targets/items of work are provided in absolute figures and not in percentages. Cumulative Physical Progress Item-wise cumulative Physical progress uptill 30th June of the last financial year be provided.

12. AWP --contd. Quarterly Physical Targets The quarterly physical targets are developed on the basis of activities identified and time allocated for each activity in activity chart. The activity-wise targets developed are reproduced under quarterly Physical targets.

13. AWP --contd. Out Put Indicators Indicate output of the project in quantifiable terms (if applicable) during the financial year.

14. Requisites of Cash Plan Classification of Object/ Functions. Specification of expenditure items. Approved cost. Quantification of cumulative expenditure. Indication of quarterly requirements.

15. Cash Plan (CP) General Instructions: The Cash Plan to be prepared on the basis of allocations made Provide name of the ministry (i.e. MoH) along-with name of the Program/Project. Serial number of the project as reflected in the PSDP may also be provided.

16. Cash Plan (CP) contd. CoA codes mean the detailed object codes as new Chart of Accounts introduced by the Auditor General of Pakistan under PIFRA. There may be more than one object codes against one activity. Budget under various detailed object as approved by the federal government whereas expenditure items (containing one or more than one object code) will be as per approved PC-1. Mapping of the approved budget items from NIS will be made in such a way to bring the funds items of expenditure as per PC-1.

17. Cash Plan (CP) contd. Object/Functional Classification The classification and head of expenditure as given in the chart of account of PIFRA Approved Cost as per PC-I Provide item-wise approved cost as reflected in the approved PC-I.

18. Cash Plan (CP) contd. Cumulative Expenditure Provide item-wise, cumulative actual expenditure upto the end of last financial year.

19. Cash Plan (CP) contd. Quarterly Financial Targets The cash requirements are worked out on the basis of quarterly physical activities proposed to be undertaken in the next financial year. Ensure a relationship between items of Work Plan and cash requirements of different items of work.

20. Thank you