Internship Report On Alliedbank of Pakistan

Nasir Rehman S/o Abdul Rehman Shahid.
MC070200775,
Organization
C!" #S!RC! $O%&RNM&N!,
$'(RAN)A*A.
Commissioner+s O,,i-e, $u.ran/ala.
0h10552 32000572 3204230
%irtual 'ni5ersit6 o, 0a7istan.
#ated1 2320822003.
1

#&#CA!ON
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

AC9NO)*&#$&M&N!.
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

&:&C'!%& S'MMAR"
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 Gujranwaa !"inance Department# as $eing the
most productive and exhiarating experience o% my corporate i%e. "ew o% the main highights o%
my wor& experience whie at "inance Department were'
Good (eadership
Congenia )or& *tmosphere
Chaenging +as&s *ssignment
Empoyee Empowerment
,roactive ,ro$em -esoution
I am proud to have $een associated $ut my true joy emanated %rom the %act that I had the uni.ue
peasure o% wor&ing %or CDG, an /rgani0ation where I have earnt much and had the chance to
impement my &nowedge to sove rea time pro$ems. +hree %actors have $een crucia to ma&ing
my internship experience a productive and a memora$e one'
1. Mentors and Colleagues at Finance Department Gujranwala I received very good
direction %rom my Department (ead, 1r. 2ohai I&ram 3utt and /%%ice *ssistant, 1r. 2ohai
-athore and enjoyed immense support %rom my coeagues. +he con%idence paced in me was
.uite motivating and the essons earned were rewarding indeed. ,eope in other departments
aso have $een a $ig hep. +o add to this, I am than&%u to a the %o&s I met daiy who $eamed me
$right smies that $rightened my day.
4. Excellent Tools I was exposed to some o% the cutting edge toos used in the I+
industry incuding 2*, 5 /%%ice 4667 2uite.
8. ride ,otent mix o% $oth the a$ove reasons gave me a sense o% accompishment and
pride in my wor&. I came into the o%%ice with a smie, give my 4669 and e%t with a smie. :et, I
was in no way di%%erent than any other person at "inance Department. Empoyment
4

empowerment can do wonders to the empoyees and a happy wor&%orce can do wonders to a
company;s $ottom-ine.
I have earnt a great dea at CDG;s "inance Department. 1y exposure to various eading
technoogica toos has enhanced my technica &nowedge. 1y $etter understanding o% corporate
protocos and wor&ing environment stems %rom the %act that I was aowed ampe wor&ing space
and responsi$iities to ma&e my own judgments. 2pending time on an internship is an exceent
way to get into gear %or the corporate word a%ter months o% academics. It aows an individua to
appy new s&i sets earned at schoo and warms up the mind %or then coming years o% career
ahead.
I woud i&e to concude $y saying that even though every person wi have a di%%erent
story to te, the common %actor that $inds us a is the good wor& done $y our predecessors in the
<irtua =niversity. I have given more than >669 o% my e%%orts to &eep up that good wor& and I am
sure that my coeagues have done the same. I am hope%u that as we pass through the corridors
o% this great institution into the rea word, this egacy wi $e &ept and uphed $y the %uture
generation o% <irtuaians.
5

!able o, Contents.
Sr #EDescription Page No.
1 Dedication a
2 Acknowledgement b
3 Eec!ti"e S!mmar# c
4 P$otocop# o% t$e interns$ip certi&cate
5 P$otocopies o% o'cial e"al!ation reports.
( )rie% introd!ction o% t$e organi*ation+s b!siness
sector
,
-
-.1
-.2
-.3
-.4
-.5
."er"iew o% t$e .rgani*ation
)rie% $istor#
Nat!re o% t$e organi*ation
)!siness "ol!me
/inance 0 planning
/inance 0 b!dget
)!dget
Appro"al o% b!dget
P!blic Acco!nt
)!dget 1all 2etters
New Ependit!re
Prod!ct lines
3$at is /inance
2ocal /inance
1ompetitors
12
12
12
12
13
13
14
15
1(
1(
1,
21
21
22
24
4
4.1
.rgani*ational Str!ct!re
.rgani*ational $ierarc$# 1$art
32
32
(

4.2
4.3
4.4
N!mber o% Emplo#ees
5ain .'ces
1omments on organi*ational Str!ct!re
33
33
33
,
,.1
,.2
,.3
Plan /or 6nterns$ip Programme
)rie% introd!ction o% t$e branc$
6nterns$ip Period
Department 0 D!ration
34
34
34
34
17
17.1
17.2
17.3
8raining Programme
6ntrod!ction to all departments
Detail description o% department 6 worked
Detailed description o% pro9ect assigned
Preparation o% 1!rrent )!dget
2ower tier
p p p 1as$ /low Statement management 0
:econciliation
6nternees+ 5atters
/inancial Assistance 1ases
)!dget Entr# on SAP
:eports
1!stomi*ation o% :eports
)!dget 8raining
35
35
35
3(
3(
47
45
5(
5-
(-
17-
124
14,
11
11.1
11.2
1ritical Anal#sis
/inancial :atios
/!t!re prospects o% t$e organi*ation
15(
15(
1(1
12 S3.8 Anal#sis 1(5
13 1oncl!sion 0 :ecommendations %or impro"ement 1(-
-

14 :e%erence 0 So!rces !sed 1(,
4

;rie, ntrodu-tion o, the Organization+s business se-tor.
City District Government (CDG) is a part of Government of the Punjab and
tackles all matters related to administration of the Gujranwala city.
<eads o, o,,i-es and grou=s.2

4> The District Coordination Group of ffices shall be added by the District
Coordination fficer.
!) " #roup of offices$ other than the District Coordination Group of ffices$ shall be
headed by an %&ecutive District fficer.
') The District fficers shall head the district offices.
() The Government shall setup sub)offices of the offices decentrali*ed to district
#overnment in every tehsil or town in a city district dependin# upon the needs of such
tehsil or$ as the case may be$ town for such sub)office+ Provided that where any sub)office
e&ists or is set up in a tehsil or town in a City District the Deputy District fficer shall
head such sub)office.
;asi- !as7s o, #istri-t Coordination o,,i-er.
#istri-t Coordination O,,i-er.2
"ccordin# to the Punjab local #overnment rule$ ,n every district$ the Government
shall appoint a District Coordination fficer who shall be a civil servant of the -ederation
or of the Province$ as far as possible in .asic /cale !0+ Provided that in a City District$
the District Coordination fficer may be a civil servant of the -ederation or Province in
.asic /cale !1.
(!) The District Coordination fficer shall be coordinatin# head of the District
"dministration and shall)
(a) %nsure that the business of the District Coordination Group of ffices is carried
out in accordance with the laws for the time bein# in force2
,

(b) Co)ordinate the activities of the #roups of offices for coherent plannin#$
syner#istic development$ effective and efficient functionin# of the District
"dministration2
(c) %&ercise #eneral supervision over pro#rammes$ projects$ services$ and activities
of the District "dministration2
(d) Coordinate flow of information re3uired by the 4ila Council for performance of
its functions under this rdinance2
(e) "ct as Principal "ccountin# fficer of the District Government and be
responsible to the Public "ccounts Committee of the Provincial "ssembly2
(f) Call for information and reports from local #overnments in the district as re3uired
by the Provincial Government or District Government throu#h the Tehsil 5unicipal
fficer.
(#) "ssist the 4ila 6a*im in accomplishment of administrative and financial
discipline and efficiency in the dischar#e of the functions assi#ned to District
"dministration2
Prepare a report on the implementation of development plans of the District Government
for presentation to the 4ila Council in its annual bud#et session2
(i) ,nitiate the performance evaluation reports of the %&ecutive District fficers and
shall be countersi#nin# officer of such reports of the District fficers initiated by the
%&ecutive District fficers and implement #overnments policy and to collect and
disseminate information on behalf of the Provincial or District Government from other
tiers of local #overnments.
17

O5er5ie/ o, the Organization.
a>1;rie, <istor6
The CDG was established in !001 durin# the process of devolution and
the CDG "dministration was divided between District Coordination fficer 7
District Police fficer.
Stru-ture o, #istri-t Administration2
The District "dministration shall comprise the district offices$ includin#
sub)offices of the Departments of the Government decentrali*ed to the District
Government and other offices set up by The District Government and roped under
the %&ecutive District fficers and coordinated by the District Coordination
fficer.
b>1Nature o, the Organization
CDG is purely a Governmental r#ani*ation which is established to solve
out the #eneral public problem related to any field in the district.
-> ;usiness %olume
CDG Covers the whole District and responsibilities are very hi#h in
volume because$ the area is very bi# and peoples to handle havin# a hu#e stren#th
of (.8 million almost.
-or this purpose District Government Gujranwala works with a
department of finance 7 plannin#+) The responsibilities$ sub offices and major
and minor functions of the departments are #iven below.
11

?inan-e and 0lanning
Plannin# 7 Development$
"ccounts$
%nterprise and ,nvestment Promotion
-inance 7 .ud#et.
0lanning O,,i-er @0O>.2
(1) Plannin# fficer means in relation to)
(i) District Government$ the %&ecutive District fficer (-inance and Plannin#)2 and
(ii) Tehsil 5unicipal "dministration$ the Tehsil fficer (Plannin#).
&nter=rise and n5estment 0romotion+ ,ndustrial estates and technolo#ical parks Cotta#e$
small and medium si*ed enterprise promotion ,nvestment promotion and protection.
?inan-e A ;udget
-inally$ The Department where , did work9?inan-e A ;udget9 and the detail
description with functionin# is #iven below.
?un-tions o, ?inan-e and ;udget O,,i-er.2
(1) The -inance and .ud#et fficer shall be responsible for the coordination of the bud#etary
process and for the consolidation and preparation of the bud#et documents of the
local #overnment.
(!) The -inance and .ud#et fficer in the case of a District Government shall be the
%&ecutive District fficer (-inance and Plannin#).
(') The -inance and .ud#et fficer in the case of a Tehsil 5unicipal "dministration shall be
the Tehsil fficer (-inance).
(() The -inance and .ud#et fficer shall perform the followin# functions)
(i) ,ssue the bud#et call letter after approval of the 6a*im$ which shall include)
12

(a) Date)wise bud#et calendar2
(b) ,nstructions for preparin# the bud#et2
(c) -orms to be used in the preparation of the bud#et2 and
(d) .ud#et #uidelines.
(ii) Provide fi#ures of available resources for formulation of bud#et2
(iii) %&amination and scrutiny of the bud#et proposals2
(iv) %&amination and scrutiny of a new e&penditure2
(v) Compilation and consolidation of the .ud#et2
(vi) Communication of Grants to Drawin# and Disbursin# fficers2
(vii) 5onitorin# of the bud#et and ensurin# that funds are spent as approved by the
Council2
(viii) %&amination and scrutiny of proposals for :e)appropriation and /upplementary
Grants2
(i&) Provide financial information to the Council relatin# to local #overnment2
(&) /ubmit reports on bud#etary performance2
(&i) 5onitor the receipts and e&penditure of the local #overnment2 and
(&ii) Provide such other supervision and administration as may be re3uired from time
to time in connection with or ancillary to any of the fore#oin# aspects of the
bud#etary process.
(i) Preparation of the estimates of e&penditure for the offices under his
jurisdiction2
(ii) ,ncurrin# of e&penditure as per rules2
(iii) Coordination with the concerned hi#her level officials2 and
(iv) 5onitorin# his bud#et.
-inally$ the bud#et preparation$ The major function of department
13

; '#$&!
(1) The bud#et is a statement of receipts and e&penditure durin# a financial year of a
local #overnment and thus reflects the local #overnment policies$ priorities$ financial
strate#y and operational plans in financial terms.
(!) The 6a*im shall ensure that the needs of the disadvanta#ed #roups are reflected in
the priorities and #ender issues are ade3uately addressed.
;udget Classi,i-ation.2
(1) The .ud#et shall be prepared in accordance with Chart of Classification of accounts
issued by the "uditor General of Pakistan.
(!) The e&penditure shall be classified into Development or Current e&penditure.
(') The Development bud#et shall be divided into two parts$ namely)
(i) Citi*en Community .oard Development bud#et2 and
(ii) ;ocal #overnment development (6on)CC.) bud#et.
(() The receipts shall be classified as follows)
(i) 5ajor head2
(ii) 5inor head2 and
(iii) Detailed receipt head.
(<) %&penditure shall be classified as follows)
(i) -unction classification2 and
(ii) bject classification.
(=) -unctional classification shall be as follows)
(i) 5ajor function2
(ii) 5inor function2 and
(iii) Detailed function.
(>) bject classification shall be as follows)
(i) 5ajor object2
(ii) 5inor object2 and
(iii) detailed object.
(8) The bud#et of the Council and its secretariat shall be reflected separately in the
.ud#et. " separate Drawin# and Disbursin# fficer shall be desi#nated for the
Council bud#et.
14

A==ro5al o, ;udget
(1) The presentation of the bud#et of a local #overnment to its respective council and
approval thereof by the Council shall be in manner as may be prescribed+ Provided that
the char#ed e&penditure may be discussed but shall not be voted upon by the Councils.
(!) ?hen a ;ocal Government assumes office for the first time it may$ within ten
weeks$ present to the respective Council a bud#et for the remainin# part of the financial
year for approval.
(') The .ud#et of a local #overnment shall be approved by the simple majority of the
total membership of the respective Council.
(() ,n case a bud#et is not approved by a council before the commencement of the
financial year to which it relates$ the concerned local #overnment shall spent money
under various heads on pro rata basis in accordance with the bud#etary provisions of the
proceedin# financial year for a period not e&ceedin# thirty days. ,n case the bud#et is not
passed within the e&tended period the bud#et shall be prepared$ approved and
authenticated by Government for the full year.
(<) "t any time before the e&piry of the financial year to which a bud#et relates$ a
revised bud#et for the year shall be prepared by a local #overnment for approval by its
Council.
(=) " bud#et shall not be approved if)
(a) the sums re3uired to meet estimated e&penditures e&ceed the estimated
receipts2 and
(b) the constraints specified in /ection 11@ have not been complied with.
(>) The 6a*im shall authenticate by his si#nature a schedule specifyin# +)
(a) the #rants made or deemed to have been made by the District Council$ Tehsil
Council$ Town Council or Anion Council2 and
(b) the several sums re3uired to meet the e&penditure char#ed upon the District
-und$ Tehsil -und $ Town -und or Anion -und.
(8) The /chedule so authenticated shall be laid before the Council but shall not be
open to discussion or vote thereon.
15

(@) The /chedule so authenticated shall be communicated to the respective "ccounts
ffice as specified in /ection 11( of this rdinance9 substituted vide the Punjab ;ocal
#overnment(%i#hth "mendment) rdinance$ !00!.
0ubli- A--ount
(1) %very local #overnment shall maintain a Public "ccount.
(!) The estimates relatin# to Public "ccount shall be prepared by the -inance and .ud#et
fficer on receipt of the fi#ures from the concerned offices.
(') The withdrawals from the Public "ccount shall be for the purpose for which funds
were deposited.
;udget -all letter
(1) The bud#et call letter shall be finali*ed after consultation with the relevant
stakeholders.
&B=lanation11 The e&pression Bstakeholders9 include Councils$ elected representatives$
#eneral public$ womenCs or#ani*ation$ private sector$ Citi*en Community .oards$ District
5ushavirat Committee$ 6on)Governmental r#ani*ations$ Community .ased r#ani*ations$
and other or#ani*ations.
(!) The priorities identified by a Council shall be forwarded to the 6a*ims as under)
(i) The respective Council of the concerned local #overnment may provide their
re3uirements to the 6a*im2
(ii) The Tehsil Councils and Anion Councils may provide their re3uirements
relatin# to district functions to the 4ila 6a*im2
(iii) The 4ila Council and Anion Councils may provide their re3uirements to
Tehsil 6a*im relatin# to Tehsil functions2 and
(iv) The 4ila Council and Tehsil Councils may provide their re3uirements to
Anion 6a*im relatin# to Anion functions.
(') The -inance and .ud#et fficer shall consolidate the information received from the
stakeholders includin# the priorities identified by the Councils and the local
1(

#overnment offices in the draft bud#et call letter and submit it to the 6a*im for
approval.
(() "fter approval by the 6a*im$ the -inance and .ud#et fficer shall issue to each
Dead of ffices the bud#et call letter$ includin# the bud#et calendar.
(<) The .ud#et and -inance fficer shall issue the classification of projects and other
#uidelines to the CC.s on approval of the bud#et call letter by the 6a*im.
(=) %ach Dead of ffices shall prepare its bud#et in accordance with the bud#et call letter
approved by the 6a*im.
>) The timeframe provided in the bud#et calendar shall be followed by each office of the
local #overnment.
(8) -illed forms shall be submitted by the Drawin# and Disbursin# fficers$ Collectin#
fficers and Deads of ffices in accordance with the timeframe specified in the
bud#et calendar to the -inance and .ud#et fficer.
?inan-e and ;udget O,,i-er to su==l6 re-ei=t ?orms to Colle-ting O,,i-ers.2
The -inance and .ud#et fficer shall$ each year alon# with the bud#et call letter$ supply to
the Collectin# fficers -orms .D:)1 to ( relatin# to receipts as provided in the -irst
/chedule$ in which the estimates of receipts for the comin# financial year shall be prepared.
Consolidation o, re-ei=ts b6 the ?inan-e and ;udget O,,i-er.2
Apon receipt by the -inance and .ud#et fficer of the estimates of receipts from the Deads
of ffices$ the -inance and .ud#et fficer shall consolidate such estimates. The estimates of
receipts shall be incorporated in the bud#et documents and submitted to the .ud#et and
Development Committee for finali*ation prior to submission to the Council.
0re=aration o, &stimates o, Current eB=enditure.2
(1) The estimates of Current %&penditure shall be prepared by Drawin# and Disbursin#
fficers (DDs) in accordance with the bud#et #uidelines accordin# to which directions may
be provided by the respective Dead of ffices.
(!) The estimates of e&penditure shall be provided on the -orms .DC)1 to > relatin# to
Current e&penditure.
nstru-tions ,or =re=aration o, estimates o, Current eB=enditure.2
The followin# #uidelines shall be followed for purposes of determinin# the %stimates of
%&penditure)
1-

(i) Provision for each e&penditure shall be included under the appropriate function and
object head2
(ii) Provision for any foreseeable e&penditure shall be included while ensurin# that each
provision is restricted to the absolute minimum necessary sum2
(iii) %ach Drawin# and Disbursin# fficer shall develop the most realistic and sound
estimates2
(iv) The estimates for each financial year shall provide only for such e&penditure as are to
be actually paid durin# the ne&t financial year2
(v) Provision should not be made in the estimates for posts which it has been decided to
leave unfilled2
(vi) " performance incentive bonus for employees shall be included in the .ud#et2 and
(vii) The bud#et shall include provision for honoraria and allowances for 6a*ims$ 6aib
6a*ims and Councilors.
Submission o, &stimates o, eB=enditure b6 #ra/ing and #isbursing O,,i-er to <ead o,
O,,i-es.2
"fter completin# the forms the Drawin# and Disbursin# fficer (DD) shall retain one copy
for record in his office and forward the ori#inal to#ether with an e&planatory note on .DC)8
showin# the reasons for his proposal to the Dead of ffices.
14

N&) &:0&N#!'R&
(1) %&penditure on new activities shall include the recurrin# costs of the development
projects to be completed in the ne&t financial year and e&penditure relatin# to new current
activities. The e&penditure is mainly on personnel and purchase of durable #oods.
(!) The new e&penditure shall be provided with the bud#et documents as a /tatement of
6ew %&penditure (/6%).
Ne/ Current eB=enditure 0ro=osals.2
(1) %ach Drawin# and Disbursin# fficer shall for the ne&t financial year send to the
Dead of ffices$ all proposals involvin# new current e&penditure alon# with their
estimates in -orms .DC)1 to >.
(!) "n e&planatory note justifyin# the new proposals shall be provided in -orm .DC)8.
(') The details of the recurrin# e&penditure of the development projects to be completed
durin# the bud#et year shall also be communicated by the Drawin# and Disbursin# fficer
(DDs) to the concerned Dead of ffices.
nstru-tions regarding ne/ eB=enditure.2
(1) The respective Drawin# and Disbursin# fficer (DD)$ while preparin# any proposal
for new current e&penditure shall ensure that)
(i) "ll proposals specify the2
(a) 6umber of re3uired personnel2
(b) :ates of remuneration2 and
(c) Duration of employment of any proposed officials.
(ii) "ll relevant revenue implications have been described$ 3uantified and included in the
estimates of receipts2 and
(iii) Detail of e&penditure as BPurchase of Durable Goods9 has been specified.
(!) Drawin# and Disbursin# fficers shall forward the estimates of new e&penditure
separately to the Dead of ffices alon# with the current bud#et.
,n submittin# proposals for new e&penditure administrative difficulties and
delays in sanctionin# processes should always be borne in mind and not more should
1,

be recommended for provision in the bud#et than is likely to be incurred durin# the
course of the financial year.
d>10rodu-t *ines
6t is a non;Pro&t .rgani*ation and t$e p!rpose o% t$e
organi*ation is to $andle t$e general li%e problems o% t$e p!blic.
27

3<A8 6S /6NAN1E=
Finance zstudies and addresses the ways in which individualsz businesses and
organizations raise allocate and use monetary resources over time taking into account
the risks entailed in their pro!ects. The term "finance" may thus incorporate any of the
following#
The study of money and other assets$
The management and control of those assets$
%rofiling and managing pro!ect risks$
The science of managing money$
&s 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 techni*ues that individuals and
organizations (entities) use to manage their money particularly the differences between
income and expenditure and the risks of their investments.
&n 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 e*uity 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.
21

LOCAL FINANCE
?SCA* #&C&N!RA*CA!ON
+nder the previous financial system the identification appraisal and approval of
development pro!ects were centralized leading to pro!ects that had very little
relationship with the local priorities. The element of community participation was totally
missing. ,igh technology pro!ects were adopted where low-cost technology shall have
been used. The issue of sustainability was overlooked in most cases. %ro!ects 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 ine*uitable. The .istrict did not
exist as a unit of action and analysis for development. The developmental pro!ects 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 !obs 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. &s very substantial percentages of pro!ect 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. 0entralization top-down decision-making and the lack of participation
transparency accountability checks and balances and responsiveness to citizen1s
demands could be counted as the most glaring factors which contributed to the decline.
&ll 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 .istrict/Tehsil/Town and +nions 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 &ugust 23 4552 to
6une 75 4554. The final system was implemented from 6uly 4554. The reason for
this was that the new financial system re*uired further work and could not be
finalized by &ugust 23 4552.
23

e>1Com=etitors
Governmental r#ani*ation havin# no competitors in the market.
24

25

Fiscal Transfers from the Provinces
8rom fiscal year 4554-4557 a transparent formula-based system determines funds
transfers to local governments. 8or this purpose as re*uired by the 9GO 4552 a
%rovincial 8inance 0ommission (%80) has been established by each %rovince.
The 8inance 0ommission consists of ten members including the 0hairman as under#
8our ex-officio members namely#
%rovincial minister for 8inance$
Secretary to Government 9ocal Government and :ural .evelopment .epartment$
Secretary to Government 8inance .epartment (as ;ember/Secretary of the
commission)$ and
Secretary to Government %lanning < .evelopment .epartment$
One =ila >azim one Tehsil or Town >azim and one +nion >azim.
Three professional members from the private sector.
& private sector person has been defined as a person who is not in the service of
%akistan or any statutory body or any other body which is owned or controlled by the
8ederal Government or the %rovincial Government or a local government.
Thez zfunctionsz zdutiesz zandz zpowersz zofz zthez z8inancez z0ommissionz zarez ztoz zmake
recommendations to the Governor for#
2(

a formula for distribution of resources including#
distribution between the Government and the local governments out of the proceeds
of the %rovincial 0onsolidated 8und into a %rovincial :etained &mount and a
%rovincial &llocable &mount respectively
distribution of the %rovincial &llocable &mount amongst the .istrict Governments
Tehsil and Town ;unicipal &dministrations and the +nion &dministrations as shares$
any other matter relating to finance for and of the local government referred to the
8inance 0ommission by the Governor or the Government or by a local government.
The Order of the Governor based on the recommendations of the %80 remains in force
for a period of three years. The %rovincial &llocable &mount and shares of the local
governments are determined on the basis of actual monthly receipts of the Government.
The 8inance 0ommission in consultation with the %rovincial Government also
determines the re*uirements for certification of fiscal transfers. The certification includes
the following#
provincial &llocable &mount and its calculation$
transfer of funds in accordance with determined shares to the .istrict Governments
Tehsil ;unicipal &dministrations Town ;unicipal &dministrations and the +nion
&dministrations in the %rovince$
transfer of funds in accordance with the decisions of the 8inance 0ommission on
references made to it from time to time$ and
revenues and expenditures of the Government and local governments.
2-

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 8inance 0ommission along with the
grounds of such grievance
The 8iscal transfer mechanism considers various factors to come up with an e*uitable
distribution of funds. The main factors are population under-development fiscal effort
area revenue generation capacity and expenditure re*uirement besides others. The
ob!ectives 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 re*uirements for the
formula that will make the transfer system absolutely transparent and non-arbitrary.
8iscal decentralization has brought into sharp focus the ine*uitable geographical
distribution of funds. The financial position of every .istrict is now clearly indicated
and this will allow the >azims to politically defend the interests of their .istricts at a
time when the %rovincial 8inance 0ommission determines allocations. This also makes
transparent the %rovincial share of the total budget as compared to the .istricts.
The transfers to local governments during 8? 4552-4554 did not include establishment
charges which were maintained at the %rovincial level. +nder the new 8inance System
implemented from 8? 4554-4557 the establishment charges are also to be transferred to
the local governments.
@ach local government has a single fund. It includes the monies received from the
%rovincial Government and the own source revenue of the local government. The law not
re*uires that the transfer of shares is to take place directly from the %rovincial
24

Governments to the bank account of each local government. In lieu of O=T grant the
whole of the 4.AB of GST will now be added to the "%rovincial &llocable &mount"
;onies credited to the 8und are kept in the bank specified by the %rovincial Government.
&ll 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 8unds established under this Ordinance$
proceeds from other sources of income which are placed at the disposal of a local
government under directions of the Government$ and
all monies transferred to a local government by the Government.
2,

&ll 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 %ublic &ccount of the respective local government.
& local government can transfer approved budgeted amounts to any local government
Cillage 0ouncil or >eighborhood 0ouncil or 0itizen 0ommunity Doard within its local
area for expenditure for carrying out a pro!ect service or activity transferred to or
managed by the recipient local government Cillage 0ouncil >eighborhood 0ouncil or
0itizen 0ommunity Doard
>o 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.
37

31

Organizational Stru-ture
a>1Organizational <ierar-h6 Chart
32

b>1Number o, &m=lo6ees
The or#ani*ation have minimum of 1!00 %mployees.
-> Main O,,i-es
1)D.C. ffice Gujranwala.
2> %&ecutive District fficer (-inance 7 Plannin#)
')%&ecutive District fficer (:evenue)
()%&ecutive District fficer (5unicipal /ervices)
<)%&ecutive District fficer (%ducation)
=)%&ecutive District fficer (,nformation Technolo#y)
>)%&ecutive District fficer (;iteracy)
8)%&ecutive District fficer (?orks 7 /ervices)
@)%&ecutive District fficer (Community Development)
10)%&ecutive District fficer (Dealth)
11)%&ecutive District fficer ("#riculture)
d>1Comments on the Organizational Stru-ture.
The or#ani*ation is very well structured because by this way the work burden
divided towards the different departments and the inspection of the head (D.C.) makes
it more prominent to #o with.
"ll 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.
33

0lan o, nternshi= 0rogram
a>1;rie, ntrodu-tion o, the ;ran-h.
, did my internship in the office of District fficer (-inance 7 .ud#et)
which is responsible of takin# care of all the financial matter of the District Gujranwala
and the major function of this department is to prepare and distribute bud#et to all the
departments come under District Coordination fficerEs control.
The /econd major function of the department is to check and maintain the
e&penditure 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>10eriod o, nternshi=.
, did internship under 6ational ,nternship Pro#ramme from 01)0=)!00> to
'0)0<)!008.
-> #e=artment A #uration.
, had been workin# in the department of -inance 7 Plannin# for whole the
year and duration of the internship was 8+00 am to '+00 pm daily for the whole year.
34

!raining 0rogram
a> ntrodu-tion to all #e=artments
"s$ , have already mentioned that$ , am workin# in a Government
r#ani*ation and the departments workin# in this or#ani*ation are as followin#+
Department of (-inance 7 Plannin#)
Department of (:evenue)
Department of (5unicipal /ervices)
Department of (%ducation)
Department of (,nformation Technolo#y)
Department of (;iteracy)
Department of (?orks 7 /ervices)
Department of (Community Development)
Department of (Dealth)
Department of ("#riculture)
"ll the #iven departments have their own responsibilities and workin# properly. The
departments work as their duties and send the performances to the head (District
Coordination fficer).
b>1#etailed des-ri=tion o, the de=artment /or7ed in
, did work in the ffice of -inance 7 .ud#et which comes under
%&ecutive District fficer (-inance 7 Plannin#). -irstly$ a very brief functionin# of
departments workin# under+
35

-> #etailed des-ri=tion o, the =ro.e-t assigned.
-ollowin# is a list of projects or tasks assi#ned to me throu#hout the
internship period.
1)Preparation of Current .ud#et for the year !00>)08.
!);ower tier
3> Cash flow statementsE mana#ement 7 reconciliation$ received from /tate bank of
Pakistan and "ccounts ffice Gujranwala a#ain "Fc ,G of City District
Government Gujranwala throu#hout the internship.
()Dealin# the matters related to interns
<)-inancial "ssistance Cases
=).ud#et %ntry on /"P (/ystematic "ccounts Product) for the year !00=)0>
revised and current for the year !00>)08.
>)"ttend BDistrict .ud#et Trainin#9 Course arran#ed by the BDepartment of
"uditor General of Pakistan9 at "udit and "ccounts Trainin# ,nstitute$ ;ahore.
8)Preparation of revised .ud#et %stimates !00>)08.
,> Preparation of Current .ud#et %stimates !008)0@.
4>10re=aration o, Current ;udget1
D;udget 0re=aration1
(1) The annual bud#et for each local #overnment shall contain estimates of)
(a) Grants)in)aid from the Government2
(b) amounts available in the respective -und2
(c) :eceipts for the ne&t year2 and
(d) %&penditures to be incurred for the ne&t year.
To enable the bud#et preparation by ;ocal Government$ the Government
shall$ sufficiently before the be#innin# of each financial year$ notify the provisional
shares$ which may be credited to the -und of respective ;ocal Governments from the
Provincial "llocable amount.
3(

The "uditor General shall prescribe the chart of classification of accounts
to be followed by District Governments from time to time. ,n respect of Tehsil 5unicipal
"dministrationFTown 5unicipal "dministration and Anion "dministration$ the accounts
shall be maintained in a manner as may be prescribed.
%ach District Government$ Tehsil 5unicipal "dministration$ Town
5unicipal "dministration and Anion "dministration shall re)appropriate bud#etary
provisions in accordance with the re)appropriation powers dele#ated 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.
6o demand for a #rant shall be made e&cept on the recommendations of
the local #overnment.
Conditional #rants from the provincial retained amount shall be shown
separately in the bud#et and shall be #overned by conditions a#reed therein.
.efore the commencement of a financial year each local #overnment shall$
for its -und$ prepare in the prescribed manner$ a bud#et for that year in conformity with
the provisions of section 11@9 substituted vide the Punjab ;ocal Government (%i#hth
"mendment) rdinance$ !00!.
Budgeting Process of Local Governments
Defore the commencement of every financial year a >azim within the prescribed period
presents the budget for approval by the respective 0ouncil. The charged expenditure is
discussed but not voted upon by the 0ouncil. Ehen a local government assumes office for
the first time it may within ten weeks present to the concerned 0ouncil a revised budget
for the remaining part of the financial year for approval.
The budget is approved by a simple ma!ority of the total membership of the respective
0ouncil. >o other business is taken up by a 0ouncil during the budget session. In case a
budget is not approved by a 0ouncil before the commencement of the financial year to
which it relates the concerned local government spends money under various heads on
3-

pro rata basis in accordance with the budgetary provisions of the preceding financial
year for a period not exceeding thirty days. In case the budget is not passed within the
extended period the budget is prepared approved and authenticated by the Government
for the full year
&t 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 .istrict Government
Tehsil/Town ;unicipal &dministration and +nion &dministration and approved by the
respective 0ouncil.
& budget is not approved if the sums re*uired to meet expenditures exceed the estimated
receipts.
9ocal government budgeting involves the preparation of the budget for the .istrict/0ity
.istrict Government Tehsil/Town ;unicipal &dministration and +nion &dministration.
The @xecutive .istrict Officer (@.O) 8inance and %lanning is responsible for the
consolidation of the .istrict Government budget. The Tehsil Officer 8inance is
responsible for the Tehsil/Town Dudget. &t the +nion level the +nion >azim is to prepare
the budget with the assistance of the +nion 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#
&nnual Dudget Statement
@stimates of :eceipts
34

@stimates of charged expenditure
.emands for grants
>ew expenditure
.evelopment 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#
Dudget estimates of the next financial year
:evised estimates of the current financial year
Dudget estimates of the current financial year
&ccounts of the financial year !ust closed
3,

2. *o/er !ier
;ower tier is the process of releasin# funds to all union councils (188) and
maintain a record a#ainst their funds with inspection of their workin# a#ainst their funds
and administrative process.
The detail functionality which needs to be checked is #iven below+
Com=osition1 1o,1 1'nion1 1Administration.21 There shall be constituted a Anion
"dministration for every Anion which shall be a body corporate and consist of Anion
6a*im$ 6aib Anion 6a*im and not more than three Anion /ecretaries and$ where
re3uired$ the members of ancillary staff.
Stru-ture o, 'nion Administration.2 (1) The Anion 6a*im shall be the head of the
Anion "dministration.
(!) The 6aib Anion 6a*im shall deputi*e the Anion 6a*im durin# his temporary
absence.
(') The Anion /ecretaries shall coordinate and facilitate in community development$
functionin# of the Anion Committees and delivery of municipal services under the
supervision of Anion 6a*im+ Provided that functions of the Anion may be assi#ned to
one or more /ecretaries.
(() The Anion 6a*im may declare one of the /ecretaries of the Anion "dministration to
act as the Principal "ccountin# fficer of the Anion "dministration.
?un-tions o, the 'nion Administration.2 The functions of Anion "dministration shall
be)
(a) To collect and maintain statistical information for socio)economic surveys2
(b) To consolidate villa#e and nei#hbourhood development needs and prioriti*e them into
union)wide development proposals with the approval of the Anion Council and make
recommendations thereof to the District Government or Tehsil 5unicipal "dministration$
as the case may be2
(c) To identify deficiencies in the delivery of services and make recommendations for
improvement thereof to the Tehsil 5unicipal "dministration2
(d) To re#ister births$ deaths and marria#es and issue certificates thereof2
47

To make proposals to the Anion Council for levy of rates and fees specified in the /econd
/chedule and to collect such rates and fees within the Anion2
(f) To establish and maintain libraries2
(#) To or#ani*e inter)Gilla#e or 6ei#hborhood sports tournaments$ fairs$ shows and other
cultural and recreational activities2
(h) BTo or#ani*e cattle fairs and cattle markets9
(i) To disseminate information on matters of public interest2
(j) To improve and maintain public open spaces$ public #ardens and play#rounds2
(k) To provide and maintain public sources of drinkin# water$ includin# wells$ water
pumps$ tanks$ ponds and other works for the supply of water2
(l) To maintain the li#htin# of streets$ public ways and public places throu#h mutual
a#reement with the Tehsil 5unicipal "dministration2
(m) To arran#e facilities for the handicapped$ destitute and poor2
(n) To provide protection a#ainst stray animals and animal trespass$ and to establish cattle
pounds2
(o) To re#ulate #ra*in# areas2
(p) To assist the relevant authorities in disasters and natural calamities$ and assist in relief
activities$ includin# de)siltin# of canals2
(3) To co)operate with the public$ private or voluntary or#ani*ations$ en#a#ed in activities
similar to those of the Anion2
(r) To e&ecute the projects of the approved Anion "nnual Development Plan by
contractin# out to the private sector in the manner as may be prescribed and to obtain
support of the Tehsil 5unicipal "dministration or District Government for such
e&ecution.
(s) To assist the Gilla#e Councils or$ as the case may be$ 6ei#hborhood Councils in the
Anion to e&ecute development projects.
Develoment Planning through CCBs!
In every local area (defined as +nion Tehsil/Talu*a Town .istrict and 0ity .istrict) a
group of non-elected citizens may for energizing the community for development and
41

improvement in service delivery set up a 0itizen 0ommunity Doard. Thez Citi"en
Communit# Boards contribute in pro!ect design implementation management and
monitoring at grass root level with a view to improve services. 0ommunity Doards are
registered with the 0ommunity .evelopment Group of Office of the respective district.
The decentralized framework makes all areas of development activities accessible to the
0itizens so that they can truly become masters of their own destiny. 00Ds mobilize
communities and raise funds to solve local problems. The 00Ds 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 ;onitoring 0ommittee at the behest of the
concerned 0ouncil.
& 0itizen 0ommunity Doard is a non-profit organization and its income and are used
solely for the attainment of its ob!ectives 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
0itizen 0ommunity Doard has a general body of its members who elect a 0hairman
42

@xecutive 0ommittee and a Secretary of the Doard for carrying out its functions. The
term of office of the 0hairman members of the @xecutive 0ommittee and Secretary of the
0itizen 0ommunity Doard is two year extendable through election for a similar term or
terms by the general body. The 0hairman and Secretary are responsible for safe custody
and management of property and assets of the 0itizen 0ommunity Doard.
The 00Ds submit their proposal on a standardized application form. The 00Ds develop
proposals which are in line with the functions and ob!ectives defined in the 9ocal
Government Ordinance. The maximum share of the local government cannot exceed
F5B. The community share in cash must not be less than 45B.
Develoment 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. +nder this process
also the public participation concept is adhered to. Schemes are identified at local level.
The community1s input is solicited at the planning and design stage. The schemes
identified by the +nion 0ouncils are forwarded to the Tehsil/Town ;unicipal
&dministration and .istrict Government. Similarly schemes identified by the Tehsil/Town
0ouncil are forwarded to the .istrict Government and +nion &dministration. .istrict
0ouncil may also recommend schemes to the Tehsil/Town ;unicipal &dministration and
+nion &dministrations. >o share from the public is re*uired under this mechanism. &ll
schemes need to be approved by the respective 0ouncil.
$e%aroriations during the #ear!
:e-appropriation means the transfer of savings in the provision of expenditure made for
43

a particular unit of appropriation to meet the excess expenditure anticipated by another
unit. The 0ouncils have powers under the law for re-appropriation of the budget at any
time during the year. There are no restrictions on the 0ouncil with regard to re-
appropriation.
44

E. Cash ?lo/ Statement management A Re-on-iliation
, was responsible to prepare and handle the cash flow statement of the
City District Government Gujranwala. " statement was received on daily bases in this
re#ard a#ainst the receivin# and e&penditure from /tate bank of Pakistan and on the other
hand the e&penditure statements were received from District "ccount ffice. There
reconcilin# and record maintainin# was the most important opportunity for me$ whom ,
took e&ceptionally well and it learnt me a lot. Detail of my learnin# is #iven below
a#ainst local #overnmentEs "ccountin# system$ e&penditure system$ ta&ation and auditin#
system.
The reconciliation process is to check whether the withdrawal from the
state bank and "ccount office matches.
The process of :econciliation and mana#ement is done on monthly bases
and , was responsible to receive and mana#e the record on daily bases and reconcile
monthly. ,n case of difference justification call from both offices was my responsibility.
A--ounts
(1) The accounts of the receipts and e&penditure of District Government shall be kept in
such form and in accordance with such principles and methods as the "uditor General of
Pakistan may prescribe with the approval of the President.
(!) The accounts of receipts and e&penditure of Tehsil 5unicipal "dministration$ Town
5unicipal "dministration and Anion "dministration shall be kept in the prescribed
manner.
(') The followin# procedure for maintenance of accounts shall be followed$ unless
chan#ed by the Government throu#h a notification+
(a) The District "ccounts fficer or where District "ccounts ffice does not e&ist$ a
Treasury fficer shall maintain the accounts of each District Government2
(b) The Tehsil "ccounts fficer or Town "ccounts fficer and Anion "ccountant shall
maintain the accounts of the Tehsil 5unicipal "dministration or Town 5unicipal
"dministration or the Anion "dministration$ as the case may be2
45

(c) The District "ccounts fficer shall perform pre)audit of all payments from the
District -und before approvin# the disbursements of monies. ,n accordance with the pre)
audit checks prescribed by "uditor General of Pakistan from time to time2 and
(d) The Tehsil "ccounts fficer$ Town "ccounts fficer and Anion "ccountant shall
perform pre audit of all payments from the Tehsil ;ocal -und$ Town ;ocal -und and the
Anion ;ocal -und as the case may be$ before approvin# the disbursement of monies in
the prescribed manner.
(() " statement of monthly and annual "ccounts and such other necessary statements
shall be placed at a conspicuous place by the ;ocal Government concerned for public
inspection9 substituted vide the Punjab ;ocal Government (%i#hth "mendment)
rdinance$ !00!.
$evenue Collection!
The collection of provincial taxes at the district level has been entrusted to the :evenue
Group of Office. This group includes two offices. The first one is 9and :evenue and
@state while the second is @xcise and Taxation. The tax collection machinery has been
reorganized to make it more effective. & ma!or function under the 9and :evenue < @state
is assessment and collection of land taxes. The @xcise < Taxation office is also
responsible for the assessment and collection of taxes/duties and fees which are in the
purview of the .istrict Government. It is also responsible for the collection of 8ederal
and %rovincial taxes when directed by the %rovincial 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 =ila 0ouncil are collected by the .istrict Government through
the :evenue Group of Office. The .istrict 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 .istrict 8und under their respective revenue heads.
4(

The Tehsils/ Towns and +nion &dministration also have their own arrangements for tax
collection.
E&enditure 'anagement!
The monies credited to a 8und are expended by local government in accordance with the
annual budget and Supplementary Dudget approved by its 0ouncil. Once the &nnual
Dudget Statement has been approved by the 0ouncil the local government Offices are in
a position to spend the budgeted funds. This process re*uires the following steps#
preparation of the Schedule of &uthorized @xpenditure for the year$
provision of the authenticated copy of the Schedule of &uthorized @xpenditure to the
.istrict &ccounts Officer$ and
0ommunication of the sums authorized to the offices.
&n important function of the local governments is procurement. The rules for the
delegation of 8inancial %owers 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
;onitoring 0ommittees of the 0ouncils plays an important role in ensuring that the
public funds are spent !udiciously. The monitoring of the performance of the local
governments is a critical function and has been covered thoroughly in the Ordinance.
The =ila >azim is re*uired to present a report of the performance of the .istrict
Government in person to the =ila 0ouncil at least twice a year. 9ikewise the Tehsil/Town
>azim has to present a similar report to his 0ouncil. The .0O has to prepare a report on
the implementation of development plans of the .istrict Government for presentation to
the =ila 0ouncil in its annual budget session.
4-

Ta&ation (# Local Governments!
In addition to the fiscal transfers from the %rovince the local governments have been
authorized to levy certain taxes. The 0ouncils may increase reduce suspend abolish or
exempt the levy of any tax for such period as may be specified by the 0ouncil after
vetting by the %rovincial Government. The taxes provided in the Second Schedule of the
9GO 4552 are as follows#
PA$T I! )ILA CO*NCIL
@ducation tax.
,ealth tax.
&ny other tax authorized by the Government.
9ocal rate on lands assessable to land revenue.
8ees in respect of educational and health facilities established or maintained
by the .istrict Government.
8ee for licenses or permits and penalties or fines for violations.
8ees for specific services rendered by a .istrict Government.
0ollection charges for recovery of tax on behalf of the Government Tehsil
;unicipal &dministration and +nion &dministrations as prescribed.
Toll on roads bridges ferries maintained by the .istrict Government
:ent for land buildings e*uipment machinery and vehicles.
44

8ee for ma!or industrial exhibitions and other public events organized by the
.istrict Government
PA$T II! )ILA CO*NCIL IN CIT+ DI,T$ICT
@ducation tax.
,ealth tax.
&ny other tax authorized by the Government.
9ocal rate on lands assessable to land revenue.
8ees in respect of educational and health facilities established or maintained
by the 0ity .istrict Government.
8ees for specific services rendered by 0ity .istrict Government.
Toll on roads bridges ferries maintained by the .istrict Government.
8ee for ma!or industrial exhibitions and other public events organized by the
0ity .istrict Government.
8ee on advertisement.
0ollection charges for recovery of any tax on behalf of the Government Town
;unicipal &dministration +nion &dministration or any statutory authority as
prescribed.
4,

8ee for approval of building plans erection and re-erection of buildings.
0harges for execution and maintenance of works of public utility like lighting
of %ublic places drainage conservancy and water supply operated and
maintained by 0ity .istrict Government.
PA$T III! TE-,IL CO*NCIL
9ocal tax on services as prescribed.
8ee on sale of animals in cattle markets.
;arket fees.
Tax on the transfer of immovable property.
%roperty tax rate as specified in Section 22G.
8ee on advertisement other than on radio television and bill boards.
8eez zforz zfairsz zagriculturalz zshowsz zcattlez zfairsz zindustrialz zexhibition
tournaments and other public events.
8ee for approval of building plans and erection and re-erection of buildings.
0harges for development betterment improvement and maintenance of works
of public utility like lighting of public places drainage conservancy and
water supply by Tehsil ;unicipal &dministration.
8ee on cinemas dramatical theatrical shows and tickets thereof and other
entertainment.
57

0ollection charges for recovery of any tax on behalf of the Government
.istrict Government +nion &dministration or any statutory authority as
prescribed.
8ee for specific services rendered by a Tehsil ;unicipal &dministration.
Tax on vehicles other than motor vehicles registered in the Tehsil.
PA$T I.! TO/N CO*NCIL
9ocal tax on services.
8ee on sale of animals in cattle markets.
;arket fees.
Tax on transfer of immovable property
8ee for fairs agricultural shows cattle fairs tournaments industrial
exhibitions and other public events organized by the Town ;unicipal
&dministration.
0ollection charges for recovery of any tax on behalf of the Government 0ity
.istrict Government +nion &dministration or any statutory authority as
prescribed.
8ee on cinemas dramatical theatrical shows and tickets thereof and other
entertainment.
51

8ees for specific services rendered by a Town ;unicipal &dministration.
%roperty tax rate as specified in Section 22G.
8ee for approval of building plans and erection and re-erection of buildings
with the approval of the 0ity .istrict Government.
Tax on vehicles other than motor vehicles registered in the Town.
PA$T .! *NION CO*NCIL
8ee for licensing of professions and vocations as prescribed.
8ees for registration and certification of birth marriages and deaths.
0harges for specific services rendered by the +nion 0ouncil.
:ate for remuneration of Cillage and >eighbourhood guards.
:ate for the execution or maintenance of any work of public utility like
lighting of public spaces drainage conservancy and water supply operated
by +nion &dministration.
0ollection charges for recovery of any tax on behalf of the Government
.istrict Government Tehsil &dministration or any statutory authority as
prescribed.
The procedure for levying new taxes has been made transparent. >o tax can be levied
without inviting public ob!ections.
52

+nder the 9ocal 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 +nion
level. Two new sources ,ealth Tax and @ducation Tax have been given to the .istrict
Government. The main ob!ective in devolving taxes to the lower level is to bring about an
improvement in the collection efficiency and the tax base. &n important change from the
previous system relates to the rating areas. +nder the 9ocal Government Ordinance the
entire Tehsil or Town is the a rating area.
If people visibly see the benefits of their tax money and if they know that the funds are
being used for productive purposes their predisposition to pay taxes rises. Ehen the
inverse is the case everyone has a !ustification for avoiding taxes with little or no social
stigma attached to being a tax evader. In sum every .istrict Tehsil/Town and +nion
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 9ocal Government Ordinance provides a number of checks and balances for
ensuring that the expenditure is incurred !udiciously 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 &uditor General of
%akistan.
+nder the 9GO 4552 the external audit of every .istrict Government Tehsil/Town
;unicipal &dministration and +nion &dministration is to be carried out once in a
53

financial year. The external audit report is to be placed before the &ccounts 0ommittee of
the respective 0ouncil. If re*uired a >azim can re*uest a special audit at any time
during the year. The 9ocal Government 0ommission of a %rovince can also conduct a
special audit of the accounts of a local government.
The &uditor General in the case of .istrict Government and .irector 9ocal 8und &udit
in the case of Tehsil/ Town and +nion &dministration as the case may be shall
ascertain whether the monies shown in the accounts as having been disbursed were
legally available for and applicable to the service or purpose to which they have
been applied or charged and whether the expenditure conforms to the authority
which governs it$
audit all transactions of a local government relating to %ublic &ccounts$
audit all trading manufacturing profit and loss accounts of a local government$ and
audit all receipts which are payable into a local government 8und 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 &uditor General in the case of .istrict Government and .irector 9ocal 8und &udit
in the case of Tehsil/ Town and +nion &dministration 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
54

place as he may direct for his inspection$ and consider necessary and to call for
such information as he may re*uire for the purpose of the audit$
In addition to the external audit >azim of each .istrict Government and each
Tehsil/Town ;unicipal &dministration is to appoint an Internal &uditor. Internal audit is
an independent ob!ective assurance and consulting activity designed to add value and
improve a local government1s operations and will help the local government to
accomplish the ob!ectives by bringing a systematic and disciplined approach to evaluate
and improve the effectiveness of risk management control and governance processes.
The Internal &uditor serves as a principal support person to respective >azim of .istrict
Government or Tehsil/Town ;unicipal &dministration by providing information to him
on local government performance.
55

.
F. #ealing the matters related to interns
, was responsible to keep the record of all the interns workin# in the office
and maintainin# the records of the interns. Their pro#ress reports$ evaluation$ monthly
stipend matters were the bi##est issues.
,n accordance to this$ all the matters related to District "ccount ffice
were handled by me and , was responsible for preparin# their pay bills and submission to
the account office.
The letters which came from /ervices 7 General "dministration
Department$ ;ahore were marked to me and , had to deal with them accordin#ly.
5(

5. ?inan-ial Assistan-e Cases
, was #iven the task to handle and forward all cases related to financial
"ssistance of the dead persons who e&pires durin# their services. "s cases receive$ , was
responsible to check whether the file is complete from all aspects or not.
/econdly$ makin# a note to the officers about the cases and informin# them about
the current position of the case.
5-

8. ;udget &ntr6 on SA0
/"P (/ystematic "ccounts Product)$ software especially desi#ned for the
lar#e scale "ccounts problems and record keepin#. Pakistan is the first country in "sia
usin# this software to control the "ccounts on both the provincial and federal levels.
"fter preparation of .ud#et on 5/ %&cel all the -inance Departments of
the Pakistan are responsible to upload or manually enter the data on that /oftware so that$
the bud#et could be check by the "ccountant General and -inance Department.
/econdly$ as the software is used to handle the accounts the District
"ccount ffice is responsible to enter all the e&penditures and re)appropriation of the
funds on this software.
:eports are automatically #enerated by the software and could easily print
out.
Com=lete &5aluation o, SA0 So,t/are
Durin# the internship period$ -ollowin# are the main functions of /"P
which were self evaluated by me and were implemented also2
Original budget entr6
a.1;udget #ata &ntr6
4. ;usiness 0ro-ess O5er5ie/
.ud#et Preparation process is conducted for the comin# fiscal year and starts in the precedin#
fiscal year as soon as the .ud#et Call Circulars (.CCs) are issued. .ud#et is prepared for
only one comin# fiscal year with revised estimates of e&istin# fiscal year. The new /"P
system provides you with efficient ways to enter the bud#et data. Data %ntry in the /"P
system be#ins as soon as -D receives the .ud#et Call Circulars (.CCs) from the respective
Drawin# 7 Disbursement fficers (DDs) approved by concerned Deputy -inancial
"dvisors. The .CC contains the .ud#et Hear$ Type of Document$ -und (demand)$ -unction$
-und Center (DD)$ Total .ud#et "mounts of :evised and .ud#et %stimates$ Details of
:evised and .ud#et %stimates with respect to their commitment items$ Details of -orei#n
%&chan#e for Development -und.
2. 0ro-ess Ste=s
a> "ccess main screen of .ud#etin# /ystem by usin#+
Transaction Code I C?#
54

The followin# screen appears.
b> ,n .ata @ntry head$ select the option i.e. @nter >ew .ocuments and press the >ext
button.
5,

c> -ill in the fields as shown in the table below+
?ields #es-ri=tion
-iscal Hear "utomatically picked up by the
system
-und 0> character field to enter fund
/ector 0! character field to enter the -ield of sector allows entry
sector only for Development -unds
/ub /ector 0( character field to enter the sub
sector (first ! character represents
sector)
-ield of sub sector allows entry
only for Development -unds
-unction 10 character field to enter
superior fund center
.ud#et Type +
/6% (-) I
/6% (C) I
/elect appropriate type.
/tatement of 6ew %&penditure
(-resh)
/tatement of 6ew %&penditure
(Continued)
:e#ular .ud#et
(7

Permanent I
Total :evised %stimates "mount of :evised .ud#et at
document level
"llows entry in case of
Permanent %&penditure only.
Total .ud#et %stimates "mount of .ud#et at Document
;evel
5atch Totals Check if want to confirm amounts
at document level 7 bject ;evel
,t can be used to verify bud#et
at document level with bud#et
entered at object level
-und Center 0= character field to enter fund
center
Jeep ,ntact ,t is used to hold information for
several entries in order to avoid
data entry
/6% 6o. " number that is allocated to 5andatory for /6% (-) and
/6%s (C). ,n case of permanent
bud#et this field will not be
used
bject Code 0= character field to enter object " is by default
code
./ /cale .asic Pay /cale as per document ,f "01101 or "0110= is used
you can only enter ./ /cale
ran#in# from 1=)!! 7 @@ for
"011<1 or "011<= ./ /cales
ran#in# from 1 K 1< would be
used
Desi#nation Desi#nation as per document
6o. of Posts 6o. of posts as per document
:ev. %stimate "mount of :evised %stimate at
object level
:ecurrin# "n amount of e&pense which is
repeatedly used by DD in
previous years.
6on):ecurrin# "n amount of e&pense which is
only demanded in current year.
(1

.ud#et %stimate Total amount of bud#et at object
level (recurrin# plus non
recurrin#)
,t is calculated at run time
-orei#n %&chan#e -orei#n fundin# for that particular
development DD
nly used for Development
-unds
d> "fter enterin# information press 8A or %ark .ocument button to post the document.
e> Hou can edit the document afterwards by usin# the .iary >umber assi#ned to the
document by the system as shown in the above messa#e$ .ocument with .iary >umber
S>@ %-4553-000001 has been posted successfully
E. !i=s and !ri-7s
83 key can be used for Delp /earch
8F key can be used to add bud#et
8A key can be used to park the document
8G key can be used to clear all fields
8H key can be used to edit the document
F. Con-lusion
Hou can enter bud#et data into the system successfully.
b> &diting ;udget
(2

The new /"P system provides you with efficient ways to edit bud#et documents already
entered into the system. The documents that are parked as well as posted can be viewed and
then edit if re3uired.
8. 0ro-ess Ste=s
a)"ccess the .ud#etin# /ystem main screen by usin#+
(3

b> ,n .ata @ntry head$ select the option i.e. @dit .ocuments and press >ext button.
c> %nter the Old .oc. >o. and press @nter.
The followin# screen appears displayin# all previous information related to the document.
(4

d),f you want to edit an entry select it from e&treme left as shown below+
e> "fter selection press $ first button at e&treme ri#ht. The system then allows you to
edit the amount entered for the selected document as shown below+
(5

%> "fter editin# press 8A to park the document.
g> ,f you want to edit number of documents then check the %ush Iey and press enter as
shown below.The system allows you to edit the amounts of all entries turn by turn
$> "fter editin#$ press 8A to post the document.
((

7. !i=s and !ri-7s
-( key can be used for Delp /earch
-< key can be used to park a document
To delete an entry button can be used
To edit a sin#le entry button can be used
-8 key can be used to add bud#et
-> key can be used to clear all fields
G. Con-lusion
Hou can successfully edit the documents.
#is=la6 S6stem #o-uments.
;usiness 0ro-ess O5er5ie/
The new /"P system provides you the facility of openin# the parkedFposted document in the
view only mode. ?ith the help of this feature you can identify any re3uired chan#es that are
to be made in the system without hamperin# with the ori#inal data. The in3uiry system also
provides the facility of printin# the header data as well as details of parkedFposted documents.
1 0ro-ess Ste=s

a)"ccess the bud#etin# system main screen by usin#+
(-

b> ,n In*uiry head$ select the option i.e. .isplay System .ocument (view parked/posted/both
documents).
(4

c> /elect any criteria from the #iven options and press Ciew .ocuments button.
d)To view a document select it from e&treme left$ the system then hi#hli#hts the selected
document as shown below+
(,

e> "fter selection$ press Ciew .ocument button.
To reverse any document$ select it and then press :everse .ocument button.
-7

%> To see the print preview of a document press %rint %review button
!i=s and !ri-7s
84 key can be used to enter date
8G key can be used to see the Print Preview
822 key can be used to reverse the document
8J key can used to view a document.
Con-lusion
Hou can successfully view your re3uired document and its detail.
SN& Maintenan-e
The new /"P system provides you the facility of maintainin# /6% 6o.Es pertainin# to the
combination of -und$ -unction$ and -und Center. The system automatically proposes the ne&t
/6% 6o. and provides the facility of Apdatin# the Description of /6% 6o. /imilarly you can
also DeleteFDisplayFApdate the already created /6% 6o.Es.
0ro-ess Ste=s
a)-D).ud#etin# system main screen can be accessed by usin#+
-1

b> ,n ;aintain S>@ >o. head select the option i.e. &dd/@dit/.elete S>@ >o. for 8. and
press >@KT button.
-2

c)-ill in the fields as shown in the table below+
/ields Description
/!nd 7- c$aracter &eld to enter %!nd
/!nction 17 c$aracter &eld to enter %!nction
/!nd 1enter 7( c$aracter &eld to enter %!nd center
)!dget 8#pe?
SNE No. @/>
SNE No. @1>
Select reA!ired t#pe?
Statement o% New Ependit!re @/res$>
Statement o% New Ependit!re @1!rrent>
SNE No. A n!mber t$at is allocated to SNE+s
SNE Description Name or Eplanation o% SNE
d> To create an /6% 6o.$ enter the above information and press 0reate button.
The followin# screen appears displayin# messa#e$ S>@ >o. saved successfully.
-3

e> To view the description of any previous entry of /6% 6o. enter -und$ -unction$ -und
Center$ .ud#et Type$ /6% 6o. and press .isplay button$ the system then displays the
description of /6%.
%> To update nay previous entry$ modify it and press +pdate button$ the system then updates
the information.
g> To delete any /6% 6o. enter its information and press .elete button$ the system then
deletes the information.
$> To clear all fields press 0lear &ll button$ the system then clears all fields.
!i=s and !ri-7s
Con-lusion
Hou can maintain /6% 6o. successfully.
;udgeting2?# H Maintain Se-tor/Sub Se-tor
The new /"P system provides you facility to maintain /ector and its /ub /ector wise
development bud#et. ?ith the help of this system you can create$ modify$ and delete the
information related to /ectors and their /ub /ectors.
0ro-ess Ste=s
-D).ud#etin# /ystem main screen can be accessed by usin#+
-4

a> ,n ;aintain Sector/Sub-Sector head$ select the option i.e.$ "dd/@dit/.elete Sector/Sub
Sector for 8. and press >@KT button.
-5

b> To create a Sector$ in Sector ;aintenance head$ enter a new /ector Code and then /ector
Description and press 0reate button. The system displays the messa#e as shown in the
ne&t screen.
-(

c> To create Sub Sector of the new sector$ enter the new information in Sub Sector
;aintenance head as shown below+
d> "fter enterin# information$ press 0reate button. The system displays the messa#e as
shown in the ne&t screen.
--

e> To view description of any /ectorF/ub /ector$ enter the Sector/Sub-Sub Sector 0ode and
press .isplay button. The system then displays the description of the sectorFsub sector.
%> To modify any data related to /ectorF/ub /ector$ edit it and press ;odify button$ the
system then updates the information.
g> To delete any entry$ enter the information and press .elete button$ the system then deletes
the information from the system.
$> To clear all fields$ press the 0lear &ll button.
!i=s and !ri-7s
83 key can be used for Delp /earch.
Con-lusion
Hou can maintain /ectorF/ub /ector successfully.
Su==lementar6 budget entr6

Su==lementar6 ;udget #ata &ntr6
,f funds provided to a particular DD (-und Center) for a particular object are not sufficient
in ori#inal bud#et then supplementary bud#et is approved or #ranted to that DD. The new
/"P system provides you with efficient ways to enter supplementary bud#et in the system.
/upplementary .ud#et is entered into the system as soon as it is approved by the authorities.
,n order to enter data for supplementary bud#et$ the information that is re3uired to enter in
the system includes+ -und$ -unction$ .ud#et Type$ .ud#et %stimate on -und Center (DD)
level$ -und Center$ bject Code$ :ecurrin# "mount$ and 6on :ecurrin# "mount.
0ro-ess Ste=s
a> ,n the BS&% @asy &ccessL screen enter+
Transaction Code I C?#S'000
-4

b> ,n Data %ntry head select the option$ @nter >ew .ocuments and press the >@KTMM
button.
c> %nter the information in the Input Screen as shown in the table below+
/ields? Description?
-,

/!ndB 7- c$aracter &eld to enter %!nd
/!nctionB 17 c$aracter &eld to enter s!perior %!nd centre
)!dget 8#pe?B
:eg!lar
C
8oken C
8ec$nical C
.t$ers C
Select #o!r reA!ired b!dget t#pe %rom t$e options
8$e s!pplementar# appro"ed %or alread# %!nded ob9ects in
original b!dget %or a partic!lar DD..
8$e s!pplementar# appro"ed %or an !n%!nded ob9ect %or a
artic!lar DD..
8$e s!pplementar# awarded to a partic!lar DD. w$en anot$er
DD. in t$e same %!nd s!rrender $is %!nded ob9ect.
An# ot$er s!pplementar# w$ic$ does not %all in abo"e mentioned
categories
)!dget EstimatesB 8$e total amo!nt o% b!dget estimate
/!nd 1enterB 7( c$aracter &eld to enter /!nd 1entre
.b9ect 1odeB 8$at ob9ect code %or w$ic$ s!pplementar# b!dget is to be
allocated
:ec!rring Amo!nt An amo!nt o% epense w$ic$ is o% repeatedl# !sed b# DD. in
re"io!s #ears.
Non;:ec!rring
Amo!nt
An amo!nt o% epense w$ic$ is onl# demanded in c!rrent #ear.
>ote# 8ields marked with an asterisk (N) are mandatory.
d> ,n the above screen the field of Dudget @stimate shows the runnin# total for the document
level if the option of ;atch Totals is not checked.
47

e> ,f you check the ;atch Totals option #iven with the Dudget @stimate field then you must
enter the amount of total supplementary bud#et a#ainst the document in Dudget @stimate
field. The system then matches the total amount of bud#et estimate on document level
with the amount entered as :ecurring &mount and >on-:ecurring &mount on object
level. ,n this case$ postin# would only occur when both are e3ual otherwise would be
parked in error mode.
f),f 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 messa#e that the
document is parked in error mode as shown below+
41

#),f the document is correct$ the system validates it and posts it and displays a messa#e as
shown in the ne&t screen.
!i=s and !ri-7s
83 key can be used for help search.
@nter key can be used to move from one field to another.
,f you want to see the runnin# total of the amounts of supplementary bud#et keep the
;atch Totals option uncheck and if you want to match the total then keep it check.
42

Hou can use the Ieep Intact option to avoid repetition of writin# same 8und 0enter and
Ob!ect 0ode for that particular document.
8F key or &dd Dudget button can be used to add bud#et.
8A key or %ark/%ost .ocument button can be used to Park or Post the document.
To clear all fields use 8G key or 0lear 8ields button.
To see the ;ist of Parked Documents press ShiftO84 or 9ist of %arked .ocuments button.
To edit the document press 0trlO82 or @dit button.
To move to the first field$ last field or if you want to chan#e the document or want to #o
to the ne&t field$ you can use buttons #iven in the e&treme ri#ht at object level.
Con-lusion
Hou can successfully enter the /upplementary .ud#et information in the system.
;udget !rans,er
,t may happen that one fund center is runnin# short of funds while another still has plenty.
Transfers are a tool in -unds 5ana#ement$ which you can use to place bud#et from one
bud#et structure plan element at the disposal of another. ,n bud#et transfer$ bud#et amounts
are debited for one bud#et address and credited at another.
The bud#et can be divided into two different value types+
Commitment .ud#et
Payment .ud#et
0ro-ess Ste=s
a).ud#et Transfer screen can be accessed by usin#+
5enu Path L&ccounting I8inancial &ccounting I8unds ;anagement IDudgeting
ITransfer I%ayments
Transaction Code L?R4F
43

b)-ill in the above fields as shown in the table below+
/ields Description
Doc!ment DateB 6ss!e date %or t$e original doc!ment
/5 AreaB An /5 area is an organi*ational !nit w$ic$ plansD
controls and monitors %!nds and commitment
b!dgets
EersionB Fe# t$at !niA!el# identi&es t$e reA!ired b!dget
"ersion
Sender /!ndB Fe# t$at !niA!el# identi&es t$e %!nd
44

:ecei"er /!ndB Fe# t$at !niA!el# identi&es t$e %!nd
Sender GearB 8$e #ear %rom w$ic$ sender ob9ect takes t$e
b!dget %!nd
:ecei"er GearB 8$e #ear in w$ic$ t$e recei"ing ob9ect recei"es
additional b!dget %!nds
c> "fter enterin# data into above fields press @nter.
d)-ill in the above fields as shown in the table below+
/ields Description
Sender /!nd pAlp$an!meric code %or t$e %!nds centerD w$ic$ #o! are
1enterB creatingD c$angingD or displa#ingD or to w$ic$ #o! are
assigning b!dget.
1ommitment 6temB Alp$an!meric code o% t$e commitment item #o! are
creatingD c$angingD displa#ingD or to w$ic$ #o! are
assigning b!dget
:ecei"er /!nd pAlp$an!meric code %or t$e %!nds centerD w$ic$ #o! are
1enterB creatingD c$angingD or displa#ingD or to w$ic$ #o! are
assigning b!dget
1ommitment 6temB Alp$an!meric code o% t$e commitment item #o! are
assigning b!dget
Amo!ntB 8$e b!dget amo!nt t$at is to be trans%erred
45

e> "fter enterin# data into above fields press @nter.
%> 6ow press 0trl OS or button to save the transaction.
!i=s and !ri-7s
Ase 83 key for help search
4(

'se or Ishi,tJ?2K to delete one or man6 lines sele-ted
'se or I?5K to -ut line@s> sele-ted
'se or I?8K to -o=6 a line@s> sele-ted
'se or I?7K to =aste ob.e-ts =re5iousl6 -ut or -o=ied
'se or I?2K to a--ess the detail s-reen ,or the sele-ted line
'se or I?3K to -he-7 budget -onsisten-6 ,or the entered data
Con-lusion
Hou can successfully transfer bud#et.
;udget Return
?ithin the e&ecution of the approved bud#et additional bud#et amendments need to be made
which includes+
/upplementary .ud#et
.ud#et :eturns
.ud#et Transfers
To clearly separate return bud#et from the other bud#et cate#ories$ separate transactions
allow its re#istration.
/"P provides ! transactions to enter the bud#et fi#ures+
" transaction for hierarchical treatment
Direct enterin# with automatic rollup
?ithin the transaction$ you only need to identify the bud#et hierarchy to be effected and the
amount. The system automatically rolls up the bud#et to the ne&t hi#her levels within the
bud#et hierarchy until the top is reached.
The transactions aim to provide+
%asy data entry
Muick data entry
"utomatic roll)up (always consistent) capabilities
,n contrast to the hierarchical bud#et transactions$ the rollup transactions should be
used+
To avoid blockin# of completeFpartial hierarchy and allow multiple users to enter bud#et
data at the same time
To allow 3uick data entry
4-

To keep the bud#et consistent due to automatic rollup
To minimi*e impact on performance
0ro-ess Ste=s
a):oll up :eturns Payment screen can be accessed by usin#+
5enu Path L &ccounting P8inancial &ccounting P8ixed &ssets P8unds ;anagement
PDudgeting P:eturn P%ayments P:oll up
Transaction Code L ?R23
44

b)-ill in the above fields as shown in the table below+
/ields Description
Doc!ment DateB 6ss!e date %or t$e original doc!ment
/5 AreaB An /5 area is an organi*ational !nit w$ic$ plansD
controls and monitors %!nds and commitment
b!dgets
EersionB Fe# t$at !niA!el# identi&es t$e reA!ired b!dget
"ersion
/!ndB 17 c$ar &eld to enter %!nd
GearB )!dget #ear
c> "fter enterin# data into above fields press @nter.
4,

d)%nter data into above fields as shown in the table below+
/ields Description
/!nd 1enterB
"lphanumeric code for the funds center$ which you are
creatin#$ chan#in#$ or displayin#$ or to which you are
assi#nin# bud#et.
1ommitment itemB Alp$an!meric code o% t$e commitment item #o! are
assigning b!dget
Amo!ntB 8$e b!dget amo!nt t$at is to be ret!rned
e> "fter enterin# data into above fields press @nter.
,7

%> 6ow press 0trl O S or button to save the transaction.
!i=s and !ri-7s
,1

Ase 83 key for help search
#elete line using Ishi,tJ?2K1 to delete one or man6 lines sele-ted
,ncase the user wants to delete any of the entered data entries$ select the line items which
are to be deleted by clickin# on the check bo&es at the e&treme left of the data #rid. "fter
selectin# all the re3uired lines$ press the Bdelete9 icon.
Sele-t all Ishi ,tJ?EK1 to sele-t all lines in the grid
This facility allows the user to select a number of lines at the same time without havin# to
mark each line separately$ one by one. This can be done by pressin# the Bselect9 icon (as
shown below in the screen shot)
#esele-t all Ishi,tJ?FK1 to desele-t all the sele-ted lines
"nother facility provided to the users is the option to deselect all the items all the
to#ether without havin# to do them separately$ one by one. This can be done by pressin#
the Bdeselect all9 icon.
Con-lusion
Hou can successfully enter bud#et returns into the system.
Releases
;udgeting H ?#/&#O H Releases H ;udget Com=ile
The bud#et compilation is necessary before releasin# the bud#et. ,t is based on the current
bud#et i.e. the ori#inal bud#et as amended by supplements$ returns and transfers.
The bud#et compilation is user specific i.e. user of specific site (-DF %D) can only release
his own bud#et. ,t presents a consistent data structure within itself and within the current
bud#et.
0ro-ess Ste=s
a)"ccess the .ud#et :elease screen by usin#+

5enu Path in HP5",6 L Dudget :elease System L Dudget .ata 0ompile
Transaction Code L "0?#R&*
,2

,3

E. %nter the year for which releases to be made. ,n addition$ if there is any activity in bud#et$
then check the bo& Bupdate the same year9 is must. This will compile the additional bud#et and
make it available for release.
"fter enterin# data press 8F or to e&ecute the transaction.
Con-lusion
Hou can compile bud#et successfully.
;udgeting H ?#/&#O H Releases @Ste= M 2>
,n many or#ani*ations distributin# a bud#et is not the same as releasin# the funds. -or this
reason$ -unds 5ana#ement includes a release option which can be used to release the bud#et
bit by bit. :eleases can be e&pressed in percent or as absolute amounts.
,4

The :elease is based on the current bud#et i.e. the ori#inal bud#et as amended by
supplements$ returns and transfers.
The bud#et release is user specific. The bud#et releases present a consistent data structure
within themselves and within the current bud#et. .ud#et availability control is set on funds
released. .ud#et cannot be made available for use unless released.
40.10ro-ess Ste=s
b> "ccess the .ud#et :elease screen by usin#+

5enu Path in HP5",6 L Dudget :elease System L Dudget :eleased
Transaction Code L "0?#;'#R&*
,5

a) %nter data into above fields as shown in the table below+
,(

N 8ields are mandatory
c> "fter enterin# data press 8F or to e&ecute the transaction.
,-
/ields Description
Doc!ment DateB )!dget release date
GearB 4 c$aracters &eld to enter t$e #ear
1ompan# 1odeB 1 c$aracter &eld to enter compan# code @/D PD SD )D ND
D>
/!ndB - c$aracters &eld to enter a %!nd
Sector 2 c$aracters &eld to enter a sector
S!b Sector 4 c$aracters &eld to enter a s!b sector
/!nction 17 c$aracters &eld to enter a %!nction
DD. ( c$aracters &eld to enter a %!nd center
1ommitment 6tem ( c$aracters &eld to enter a commitment item @ .b9ect
code>
S!b 6tem 3 c$aracters &eld to enter a s!b item #
DistrictH Pro"ince 1odeB Enter a districtH pro"ince code
)!dget Percentage pEnter t$e percentage o% b!dget to be release
:elease
:e%erenceB :e%erence o% letter b# w$ic$ release is allowed
8IAmo!nt Jsed to enter an amo!nt o% a commitment item w$en
b!dget release is man!all# done. Also c$eck t$e
K5an!al :elease )oL.
5an!al :elease Jsed %or man!al release
:e"erse Jsed to re"erse an alread# made release
/irstD SecondD 8$ird 0 pJsed to speci%# t$e A!arter %or t$e b!dget release. /or
/o!rt$ M!arters mont$l# releaseD c$eck t$e A!arter and gi"e t$e date
in &rst &eld %or e"er# mont$.

Part (") of /creen .elow
,4

Part (.) of /creen by dra##in# the hori*ontal scroll.
d)Click on :elease push button
,,

44.1Con-lusion
Hou can release bud#et successfully.
m=ortant Note
?henever the release upload session is run and that session breaks due to any reason e.#
electricity or problem in master data etc. Points to remember are that+
1.The system e&ecutes the data till the breaka#e of session.
2. ?hen the session is a#ain created from the be#innin#$ it #ives the error screen e.# -:''$
-:'< etc for the already created data.
3. Therefore you have to e&clude the already created dataFinput (released) and then run the
session.
177

Hou can use -:0< standard screen to see that the system has actually released the bud#et
for the e&ecuted data before the breaka#e of session.
;udget Release Re=orts 2 ?#/&#O 2 ;udget Release n,ormation S6stem
The bud#et release information system provides the top mana#ement various display of
bud#et releases. ,t also operates to view bud#et releases in many customi*ed manner.
0ro-ess Ste=s
e)"ccess the .ud#et :elease screen by usin#+
5enu Path in HP5",6 L Dudget :elease System L :eports L Dudget :elease
Information System
Transaction Code L "0;'#R&*
The followin# screen will appear.
171

N 8ields are mandatory. &ll other fields are optional.
%> "fter enterin# data press 8F or to e&ecute the transaction.
Part (") of screen below
172
/ields Description
GearB Enter t$e #ear
Stat!sB Enter stat!s o% posted b!dget i.e P
)!dget 8#peB Enter b!dget t#pe @1 to (>
DistrictH Pro"ince pEnter a districtH pro"ince code
1odeB
/!ndB Enter a %!nd code

Part (.) of screen+ .y dra##in# the hori*ontal scroll bar from left to ri#ht.
Con-lusion
173

Hou can view various customi*ed reports by usin# bud#et information system
successfully.
;udget Release Re=orts H Nuarter )ise
The bud#et release can be viewed 3uarter wise. ,t provides a detailed report of bud#et
releases made durin# different 3uarters of a bud#et year.
0ro-ess Ste=s
"ccess the .ud#et :elease screen by usin#+
5enu Path in HP5",6 L Dudget :elease System L :eports L Quarter Eise
Transaction Code L "0?#R&*O02
174

8ields are mandatory.
Con-lusion
Hou can view 3uarter wise bud#et releases successfully.
;udget Release Re=orts H ?#/&#O H !otal Releases
175
/ields Description
/!ndB Enter a %!nd
)!dget GearB Enter t$e #ear
Starting Page No Enter starting page n!mber
DistrictH Pro"ince pEnter a districtH pro"ince code
1odeB

The bud#et releases of an or#ani*ation durin# the bud#et year can be viewed and a record can
be kept to keep track chan#es accordin#ly.
0ro-ess Ste=s
"ccess the .ud#et :elease screen by usin#+
5enu Path in HP5",6 L Dudget :elease System L :eports L Total :eleases
Transaction Code L "0?#R&*O04
17(

/ields Description
/!ndB - c$aracters &eld to enter a %!nd
)!dget GearB 4 c$aracters &eld to enter t$e #ear
Starting Page No Enter starting page n!mber
District 1odeB Enter a district code
:e%erence Enter t$e re%erence o% t$e letter b# w$ic$ t$e
release is a!t$ori*ed.
N 8ields are mandatory.
Con-lusion
Hou can view total releases successfully.
17-

Re=orts
Re=orts H ;M2 @#?$> ?or Current ;udget
Process Description
Screen :o!te
Nmen!CSAP men! C)52 /orm C )52 @D/O> /or 1!rrent )!dget
8ransaction 1ode N)52D/O
Special 8ec$niA!es
Process Steps
a.p/ill in t$e &elds as described below?
/ields Description
/!nd
)!dget Gear
Oo"ernment
b.pPress 123%!nction ke# to eec!te t$e report.
)52 @D/O> /or 1!rrent )!dget is displa#ed.
c.pPrint t$e report.
Please cons!lt t$e man!al PPrinting %rom SAP+.
1oncl!sion
8$e process is completed.
Re=orts H ;M2 @#?$> ?or #e5elo=ment ;udget
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I .5! (D-G) -or Development .ud#et
!ransa-tion Code 4.5!D%G
S=e-ial !e-hniPues
0ro-ess Ste=s
-ill in the fields as described below+
?ields #es-ri=tion
-und
.ud#et Hear
Government
/tartin# Pa#e 6umber
Press 8F function key to e&ecute the report.
D;4 (.8G) 8or .evelopment Dudget is displayed.
Print the report.
%lease consult the manual R%rinting from S&%1.
Con-lusion
The process is completed.
Re=orts H ;M2 @Re-ei=t>
0ro-ess #es-ri=tion
S-reen Route
Menu 4menuI/"P menu I.5! -orm I .5!
(:eceipt)
!ransa-tion Code 4.5!:%C
174

S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Department
-iscal Hear
/tartin# Pa#e 6o
D;4 (:eceipt) is displayed.
Print the report.
Con-lusion
Re=orts H ;M2 @SN& ? A C>
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I4.5!/6%-C .5! (/6% - 7 C)
!ransa-tion Code 4.5!/6%-C
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Department
-iscal Hear
/tartin# Pa#e 6o
D;4 (S>@ 8 < 0) is displayed.
Print the report.
Con-lusion
Re=orts H ;M2 @SN&20> ?or Current ;udget
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I.5! (/6%)P) -or Current .ud#et
!ransa-tion Code 4.5!/6%P
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
D;4 (S>@-%) 8or 0urrent Dudget is displayed.
17,

Print the report.
Con-lusion
Re=orts H Current/#e5elo=ment ;udget S6stem
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I Data %ntry /creenICurrentFDevelopment .ud#et
/ystem
!ransa-tion Code 4-D
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-D .ADG%T %6T:H 5DA;%
6e&t
.ud#et Hear
/ector
-unction
.ud#et Type
Total :ev %st
-und Center
bject code
./)/cale
:ev.%stimate
:ecurrin#
-r#n %&chan#e
0urrent/.evelopment Dudget System is displayed.
Print the report.
Con-lusion
Re=orts H #emands ,or $rants
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports ICurrent .ud#etI Demands for Grants
!ransa-tion Code 4-DCP
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
/tartin# Pa#e 6o
117

.emands for Grants is displayed.
Print the report.
Con-lusion
Re=orts H #emands ,or $rants @Abstra-t>
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports IDevelopment .ud#etI Demands for
Grants ("bstract)
!ransa-tion Code 4-DD
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Government
.ud#et Hear
/tartin# Pa#e 6umbe
.emands for Grants (&bstract) is displayed.
Print the report.
Con-lusion
Re=orts H #emands ,or $rants @#etail>
0ro-ess #es-ri=tion
S-reen Route
Grants (Detail)
!ransa-tion Code 4-DD1
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
.emands for Grants (.etail) is displayed.
Print the report.
Con-lusion
Re=orts H #emands ,or $rants @#etail> @One Column>
111

0ro-ess #es-ri=tion
S-reen Route
Grants (Detail) (ne Column)
!ransa-tion Code 4-DD'
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
.emands for Grants (.etail) (One 0olumn) is displayed.
Print the report.
Con-lusion
Re=orts H #e=artment and ;0S )ise Summar6 o, 0osts
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummariesI Department and .P/ ?ise
/ummary of Posts
!ransa-tion Code 4-DN/(
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Hear
Government
.epartment and D%S Eise Summary of %osts is displayed.
Print the report.
Con-lusion
Re=orts H $eneral Abstra-t o, ;udget &stimates Current &B=enditure
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummaries I General "bstract of
.ud#et %stimates Current %&penditure
!ransa-tion Code 4D-G"./
S=e-ial !e-hniPues
0ro-ess Ste=s
112

?ields #es-ri=tion
Government
-iscal Hear
General &bstract of Dudget @stimates 0urrent @xpenditure is displayed.
Print the report.
Con-lusion
Re=orts H Re-ei=t Re=ort
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I :eceipt :eportI4:%C1 ) :eceipt
:eport
!ransa-tion Code 4:%C1
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Department
-iscal Hear
/tartin# Pa#e 6o
:eceipt :eport is displayed.
Print the report.
Con-lusion
Re=orts H Re-ei=t S6stem
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I Data %ntry /creenI :eceipt /ystem
!ransa-tion Code 4-D:%C
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-D :eceipt bud#et entry module
6e&t
.ud#et Hear
Department
bject Code
/ub ,tem)1
/ub ,tem)!
Description
"ctual "ccount
113

:evised %stimate
.ud#et %stimate
Type
:eceipt System is displayed.
Print the report.
Con-lusion
Re=orts H Re-i=t Summar6 Ob.e-t *e5el
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummariesI :ecipt /ummary bject
;evel
!ransa-tion Code 4:%C"./
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-iscal Hear
:ecipt Summary Ob!ect 9evel is displayed.
Print the report.
Con-lusion
The process is completed
Re=orts H Release Re=ort ?or ?#
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I:elease :eportsI4::%;%"/% )
:elease :eport -or -D
!ransa-tion Code 4::%;%"/%
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
bject
/tartin# Pa#e
:elease :eport 8or 8. is displayed.
Print the report.
Con-lusion
114

Re=orts H Q!itleR
0ro-ess #es-ri=tion
OProcessP
S-reen Route
Menu OmenuP
!ransa-tion Code OTransactionP
S=e-ial !e-hniPues
/ave the report as variant.
:un the report in back#round processin#.
0ro-ess Ste=s
?ields #es-ri=tion
:un the report in back#round.
%lease consult the manual SDackground %rocessingL.
Go to Q/imple Rob /electionE screen usin# transaction code /5'>.
Press 8F function key for scheduled jobs overview.
/elect your report.
Click 0trl O Shift O 8F keys to display spool list.
/elect the spool.
Press 8J function key to display the contents of report.
Print the report.
Con-lusion
Re=orts H QRe=ortONameR
0ro-ess #es-ri=tion
S-reen Route
OmenuP
!ransa-tion Code OTransactionNCodeP
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
T:eportU>ameM is displayed.
Print the report.
Con-lusion
Re=orts H SN& ?resh A Continued
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports ICurrent .ud#etI /6% -resh 7
Continued
!ransa-tion Code 4/6%-C
115

S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
/tartin# Pa#e 6o
S>@ 8resh < 0ontinued is displayed.
Print the report.
Con-lusion
Re=orts H SN& 0ermanent
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports ICurrent .ud#etI /6% Permanent
!ransa-tion Code 4/6%PP
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
.ud#et Hear
Government
/tartin# Pa#e 6o
S>@ %ermanent is displayed.
Print the report.
Con-lusion
Re=orts H Summar6 o, Ma.or ?un-tions
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummariesI /ummary of 5ajor
-unctions
!ransa-tion Code 4-DN/'
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Hear
Government
Summary of ;a!or 8unctions is displayed.
11(

Print the report.
Con-lusion
Re=orts H Summar6 o, Ma.or Ob.e-ts @R&%&N'&>
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummariesI /ummary of 5ajor
bjects (:%G%6A%)
!ransa-tion Code 4-DN/!
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Hear
Government
Summary of ;a!or Ob!ects (:@C@>+@) is displayed.
Print the report.
Con-lusion
Re=orts H Summar6 S-hedule o, ;udget
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/ummariesI /ummary /chedule of
.ud#et
!ransa-tion Code 4-DN/1
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
Hear
Government
Summary Schedule of Dudget is displayed.
Print the report.
Con-lusion
Re=orts H Su==lementar6 ;udget Re=ort
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I:eports I/upplementary .ud#etI /upplementary
.ud#et :eport
!ransa-tion Code 4-D/APP!
11-

S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
-und
-iscal year
Supplementary Dudget :eport is displayed.
Print the report.
Con-lusion
Re=orts H Su==lementar6 S6stem
0ro-ess #es-ri=tion
S-reen Route
4menuI/"P menu I.5! -orm I Data %ntry /creenI /upplementary /ystem
!ransa-tion Code 4-D/APPP
S=e-ial !e-hniPues
0ro-ess Ste=s
?ields #es-ri=tion
/upplementary bud#et) ,nput /creen
6e&tPP
-iscal Hear
-und
-unction
.ud#et Type
.ud#et %stimates
-und Center
bject Code
:ecurrin# "mount
Supplementary System is displayed.
Print the report.
Con-lusion
;udget management n,ormation S6stem.
)!dgeting Q /DHED. Q )!dget 6n%ormation S#stem ;
)!dget S!mmaries :eports on /!nction 2e"el
)!siness Process ."er"iew?
6n order to %acilitate t$e management to get "ario!s reports and displa#s
o% t$e b!dget estimates enteredD t$e SAP s#stem can easil# manip!late
and control t$e b!dget data to obtain s!c$ in%ormation in "ario!s wa#s.
114

S!c$ acti"it# is !ser speci&c i.e. t$e !ser can onl# $a"e $is area speci&c
access. 8$is b!dget s!mmer# reports t$e b!dget estimates entered on
%!nctional le"el.
12.process Steps?
Access t$e )!dget 6n%ormation S#stem Screen b# !sing?
5en! Pat$ in GP5A6N Rp 4nlgAw3(kpatP!wmak3%"bwAPp3/p34nlgAw3
S!mmaries :eports on
/!nction 2e"el
8ransaction 1ode R 0n12g5.3
11,

8$e %ollowing screen will appear.
Enter data into abo"e &elds as s$own in t$e table below?
All /ields are mandator#
127
/ields Description
)!dget Gear 4 c$aracters &eld to enter t$e #ear
.b9ect 2e"el SelectH 1$eck t$e ob9ect le"el %rom ma9orD minorD detail and s!b
detail
)!dget 8#pe SelectH 1$eck t$e b!dget report t#pe %rom D/OD 1ontin!edD
PermanentD /res$
Scope SelectH 1$eck t$e reA!ired report scope
So!rce SelectH 1$eck b!dget so!rce %rom re"en!e and capital
EotedH1$argepSelectH 1$eck b!dget t#pe %rom "otedD c$argedD bot$
d
S!b /!nd SelectH 1$eck %rom c!rrent @non de"elopment>D de"elopmentD
capital

A%ter entering data press 123or to eec!te t$e transaction.
8$e %ollowing screen appears.
1oncl!sion
Go! can "iew b!dget S!mmaries reports on %!nction le"el s!ccess%!ll#.
Oeneral Abstract o% Disb!rsement
8$e ."erall "iew o% t$e c!rrent b!dget can be displa#ed wit$ %!nd wise
details t$at enable t$e management to $a"e b!dget insig$t at a glance.
Oeneral abstracts o% disb!rsements displa#s t$e c!rrent b!dget entered
121

into t$e SAP S#stem wit$ %!nd wise detail o% totals? postsD pa#D reg!lar
allowancesD ot$er allowancesD salar# and non salar#.
Process Steps?
5en! Pat$ in GP5A6N R 4nlgAw3(kpatP!wmak3%"bwAP3/3iAkAt!3s,bwt!rw3
o% Disb!rsement
8ransaction 1ode R 0n1g567
122

123

B All /ields are mandator#
124
/ields Description
)!dget Gear 4 c$aracters &eld to enter t$e #ear
)!dget 8#pe SelectH 1$eck t$e b!dget report t#pe %rom D/OD 1ontin!edD
PermanentD /res$
Scope SelectH 1$eck t$e reA!ired report scope
So!rce SelectH 1$eck b!dget so!rce %rom re"en!e and capital
EotedH1$argepSelectH 1$eck b!dget t#pe %rom "otedD c$argedD bot$
d
S!b /!nd SelectH 1$eck %rom c!rrent @non de"elopment>D de"elopmentD
capital

1oncl!sion
Go! can "iew general abstract o% disb!rsements s!ccess%!ll#.
/DHDistrict All Str!ct!re
8$e management reA!ires "ario!s reports depending !pon its needs %rom
time to time. 8$ere%ore t$e need to obtain s!c$ reports in a speed# and
timel# manner alwa#s persists. /DH District All Str!ct!re report is t$e
!ltimate sol!tion to meet t$e c$anging reA!irements o% t$e management.
6t can manip!late b!dget data in n!mero!s wa#s to get c!stomi*ed
reports. 6t is also !ser speci&c i.e. t$e !ser can onl# $a"e $is area speci&c
access.
Process Steps?
125

5en! Pat$ in GP5A6N R 4nlgAw3(kpatP!wmak3%"bwAP3/31d3s3%wtnrwntA
8ransaction 1ode R 0n#8s1
12(

B /ields are mandator#. All ot$er &elds are optional.
Part @A> o% t$e screen below?
12-
/ields Description
Gear B 4 c$aracters &eld to enter t$e #ear
Stat!s B Enter stat!s o% b!dget i.e n %or posted b!dget in SAP
)!dget 8#pe B Enter )!dget t#pe as SNEPD SNE1D SNE/
Pro"incialSDistri
ct 1ode B
Enter pro"inceH district code
/!nd B - c$aracters &eld to enter %!nd code

Part @)> o% t$e screen b# dragging t$e $ori*ontal scroll bar %rom rig$t to
le%t
124

Part @1> o% t$e screen b# dragging t$e $ori*ontal scroll bar %rom rig$t to
le%t
12,

1oncl!sion
Go! can "iew /DH District All str!ct!re @n!mero!s b!dget c!stomi*ed
displa#s> s!ccess%!ll#.
C'S!OMCA!ON O? R&0OR!
Customi*ation means that you can #et the information from hu#e data accordin# to your
re3uirement and needs. /"P :F' system provides you easy and convenient way to mold the report
accordin# to your re3uirement.
Method ,or Customization
?hen you run the report by pressin# the button or press D?GS from your key board$ you can
see the followin# tool bar on screen.
#etail o, an6 ?ield
The first button like 4oom 5irror shows the detail of any Cell or ;ine. ?hen you press
this button the followin# window will appear before you. The short cut key from Jey board is
Ctrl J Shi,t J ?E
137

This Detail ?indow contains all the information that is displayed a#ainst any -und$ -und Center$
and bject Dead etc in Dori*ontal form. This is vertical /croll .ar window in which you can see
all the information about any row or cell.
Sorting the #ata @As-ending / #es-ending>
The ne&t two buttons are /ort in "scendin# rder and /ort in Descendin# rder. The
short cut key from Jey .oard for first button is Ctrl J ?F and for second button is Ctrl J Shi,t J
?F.
Throu#h these two buttons you can arran#e whole the data in ascendin# or descendin# order. -or
this purpose you have to select the column on which you want to apply the criteria. ?hen you
press any button the followin# window will appear before you.
,n this window all fields are shown in :i#ht Panel (Column /et). Hou can choose any one or more
field on which you can apply the "scendin# or Descendin# criteria. -or this purpose first select
the field and then click the button for addin# in Sort -riteria / Subtotals pane and press
from ;eft Down corner. The data will be sorted.
!i=+ ,f you withdraw any field from Sort -riteria / Subtotals then simply select the field and
press the field will automatically be removed from Sort -riteria / Subtotals.
?iltering the data
There is possibility that you may re3uire the report on the basis of any specific Dead of "ccount
or -und or any other specific field. -or this purpose you can use -ilter option.
131

-or this$ press the button. The followin# window will appear before you.
;ike the "scendin# F Descendin# ?indow$ here you have to select fields on which you re3uire
report. /elect the field first and then press button for addin# in ?ilter -riteria pane and press
from ;eft Down corner. The data will be filtered on your re3uired field.
!i=+ ,f you withdraw any field from ?ilter Criteria then simply select the field and press the
field will automatically be removed from ?ilter -riteria.
!otal / Sum o, an6 Numeri- ?ield
.y default every numeric field is displayed with sum. .ut if any field which is not displayed with
total you can use this option.
-or this purpose$ you have to select the numeric column and then press button on tool bar.
The total will be displayed in Hellow colour on bottom of line like in the followin# fi#ure.
132

Sub !otal the -olumn
The /ub Total means to #et the total of any value which is comin# repeatedly. -or this purpose
you have to press the button. The data will be displayed in yellow colour of /ub Total
column in the followin#
/hape
133

Hou can sub total more than one column. -or this purpose$ you have to select re3uired columns
by pressin# BCtrl9 or B/hift9 key from your key board and then select the columns and then
repeat the above mentioned process.
Remo5ing the Sub !otal
,f we want to withdraw the field from sub total$ then press the BChan#e ;ayout9 button
from the tool bar menu. The followin# screen will appear.
134

n the above screen #o to the B/ort order9 tab. The followin# screen will be displayed.
135

,n B/ort CriteriaF/ubtotals9 pane$ uncheck the bo& under /ubtotal icon which is not re3uired now
and press button. The -unction of /ubtotal will be removed from selected column.
0rint 0re5ie/
.efore printin# the report$ it is re3uired to view the report in print format. -or this purpose press
the button from Tool .ar. The short cut key from Jey .oard for Print Preview is Ctrl J
Shi,t J ?40.
%ie/ in Mi-roso,t &B-el A Mi-roso,t )ord ?ormat
,f you want to transfer the report in 5icrosoft %&cel sheet$ then press one of the buttons
from Tool .ar. "ll data from /"P :F' will transfer into 5icrosoft %&cel sheet. The short cut key
from Jey .oard for transferrin# data in to 5icrosoft %&cel is Ctrl J Shi,t J ?7 and for 5icrosoft
?ord is Ctrl J Shi,t J ?G
$ra=hi-al %ie/
The report can be view #raphical mode. ,n #raphical mode$ different charts like Pie Chart$
Column chart$ ;ine Chart$ "rea Chart etc can be viewed. -or this$ click on the button or
13(

press Ctrl J Shi,t J ?44 from your Jeyboard. The followin# screen containin# the #raphical
view of the report will appear before you.
C'S!OMCN$ !<& $RA0<CA* %&)
Hou can chan#e the #raphical view accordin# to your need and re3uirements.
-or this purpose ri#ht click on the #raph. The followin# Popup menu will be displayed containin#
the followin# options.
13-

i. ?ormat 0lot Area
ii. ?ormat #ata Series
iii. Co=6
i5. Chart !6=e
5. Chart O=tions
5i. 0rint
5ii. 0rint 0re5ie/
5iii. 'ndo the -hanges
4. ?ormat 0lot Area
This option is very helpful in formattin# the whole chart or #raph. ?hen you click on this option
followin# screen will appear before you.
,n the above view F option$ you can chan#e the style of line$ colour of lines$ width and fillin# of
line. The border of line also can be chan#ed.
?ormat #ata Series
134

?hen we want to chan#e the colour$ border$ pattern of bars then we ri#ht click on any bar and
click on -ormat Data /eries$ followin# screen will appear on screen.
n this screen$ tabs like Pattern$ "&es$ %rror .ar$ Data ;abels$ ptions are very helpful in
chan#in# the colour$ pattern$ names$ error messa#es$ data labels on S a&es$ H a&es can be
chan#ed accordin# to your re3uirement.
?ormat #ata Series
?hen we click the above mentioned option$ all columns containin# the numeric data can be
chan#ed accordin# to your re3uirement like the chan#in# the colour$ name and pattern.
Chart !6=e
There are different chart types which can be used for displayin# the data in different shapes.
-ollowin# screen helps in choosin# the type of #raph.
13,

%ach chart type contains different view in chart subtype window.
Chart O=tion
?hen we select the option BChart ption9 from Popup menu the followin# screen will appear
before us.
147

Chan#in#$ namin# and customi*in# the screen and #raph$ labellin# to data$ a&es$ and le#end can
be handled throu#h this window.
0rint and 0rint 0re5ie/
Printin# the #raph and viewin# its view before print can also be obtained throu#h this option.
*A"O'! C'S!OMCA!ON
;ayout is drawin# or sketch of a proposed printed piece. ,n plate makin#$ a sheet indicatin# the
settin#s for a step)and)repeat machine.
<iding the -olumn
,n report$ if you want to hide any column which is not in need$ just apply ri#ht click on that
column. -ollowin# screen will appear before you.
The ption BDide9 can be selected for hidin# the column.
!i=+ -or multiple selection of column$ you can use the B/hift9 button from your keyboard.
'nhide the Column
-or displayin# the hide column$ repeat the above mentioned procedure and then click B/how9
option. The followin# screen will appear.
141

,n above window$ the BColumns9 pane contains the name of columns which are displayed in
report whereas the BColumn set9 pane contains the columns field which are hidin#. -or
displayin#$ just select the column name from ri#ht pane and then press button. The column
will be displayed.
Sa5e *a6out
?hen you have made a customi*e layout in which you have made your own subtotal$
unnecessary columns are hide$ then you can save this layout for usin# it ne&t time on any
different report of any year.
-or this press the button from tool bar. The followin# screen will appear before you.
142

,n -iled B/ave ;ayout9 #ive short name of layout and B6ame9 field #ive brief description of
layout and select the option from BAser /pecific9 and BDefault settin#9 and press %nter
button. The layout will be saved.
#esignation manual.
.ud#etin# K Desi#nation Codes 7 Desi#nations
/earchF -ind$
Creation
Deletion
?hile enterin# the bud#et in /"P :F' system a#ainst various posts$ it is necessary to
mention the desi#nations. ,n 6"5$ each post has its uni3ue desi#nation code. This desi#nation
code consists of ( alpha numeric characters. The first character is always alpha which represents
the first alphabet of the desi#nation and the remainin# three characters are numeric which
represents the serial number of the desi#nation$ for e&ample$ ?0@> for ?ater 5ana#ement
fficer.
?inding the #esignation Code
143

?hile enterin# bud#et data throu#h ?# C'RR&N! / #&%&*O0M&N! ;'#$&!
SCR&&N @"0?#>, for findin# and enterin# the re3uired desi#nation e.# Private /ecretary$ %nter
PT in the desi#nation field and press the radio button or press D?FS button from your
Jeyboard.
144

,n the above screen$ you can find your re3uired desi#nation. -or this purpose$ press button.
The followin# screen will appear before you.
Then press button.
145

Double click or press enter button from the keyboard to send the re3uired desi#nation and code to
the desi#nation field in HP-D screen.
14(

Con-lusion
Hou can successfully find and enter the re3uired desi#nation code and desi#nation.
Creation o, #esignation Code
-or creation of new desi#nation code and desi#nation in /"P :F' system$ the transaction Code
C?#O#&S$ will be enter for e&ecution as shown below.
14-

The table DChange 5ie/ D?# #esignationsS1 O5er5ie/S containin# all the desi#nation values
will be appear before you in the followin# screen.
144

,n this table$ dra# the vertical scroll to view the last desi#nation code created in the re3uired alpha
series. 6ow for creatin# the new desi#nation code$ press the button on upper left
corner of the screen. " fresh and empty screen will appear before you. %nter the re3uired
desi#nation in D#es-S field and desi#nation code with new serial number in D#esigS field and
press button or press DCtrl J SS button from your keyboard. The new desi#nation code
will be saved.
!0S1 ?hile enter the fresh desi#nation code$ it is necessary to enter first "lpha character of
desi#nation and ne&t a number containin# three numeric characters which is ne&t number of that
block desi#nation.
Con-lusion
Hou can successfully create new desi#nation code and desi#nation.
14,

#eletion o, #esignation Code
To delete a incorrectlyF mistakenlyF erroneously created desi#nation code and desi#nation$ ,n
4-DND%/,G table$ select the row of the desi#nation with the mouse click and then press
delete button from upper left tool bar buttons. The desi#nation will be deleted. 6ow press
button.
The data will be saved.
Con-lusion
Hou can successfully delete desi#nation code and desi#nation.
Master #ata u=load
the format to upload data into /"P rather than manually enter followin# pattern of
5/ %&cel will be used
0ro.e-t S6stem @Annual #e5elo=ment ;udgeting>.
157

7. #istri-t ;udget !raining
Trainin# on District .ud#et preparation was arran#ed by the BDirector
General "ccounts Department9 at "udit and "ccounts Trainin# ,nstitute$ ;ahore was
arran#ed durin# my internship period and the duration of the trainin# was one week.
, was sent from my department to #et trained. The trainin# was based on
how to manipulate /"P and what are the different ways to enter and upload data or
bud#et on /"P. , did complete the trainin# with a Grade " and was awarded certificate of
completion.
151

Stru-ture o, ?inan-e #e=artment.
a. Department Dierarchy
Number o, &m=lo6ees
There are total of <! employees in the Department of -inance 7 Plannin#
while '0 are in the Department of -inance 7 .ud#et.
152

153
Executie District !""icer #Finance $ %lanning& '()1*
District !""icer #%&
'()1+
DD! #%& , 1
'()1-
(uperintendent , 1
'()1.
DD! #Tec/.& , 1
'()1-
.A. , 1
'()1.
Assistant,1
'()11
Comp. /pt.?
2tenographer@
> 32->4
0.C,1
'()12
(tore3eeper,1
'()12
Drier,1
'()14
5ai6 7asid ,1
'()11
'ill Messenger
#'()11&
C/ow3idar,1
#'()11&
(tenograp/er , 8
'()18
(u6)Engineer , 1
'()11
Assistant , 1
'()11
0 9 C , 1
'()12
5 7 , :
'()11
Drier , 1
'()14
C/ow3idar , 1
'()11
(weeper , 1
'()11
District !""icer
#F$'& '()1+
DD! #'& , 1
'()1-
(tenograp/er , :
'()18
DD! #Exp.& , 1
'()1-
Assistant , 8
'()11
Drier , 1
'()4
5 7 , 4
'()11
District !""icer
#Accounts& '()1+
DD! #Monitoring 9
;egulation& , 1
'()1-
(tenograp/er , 8
'()18
Assistant , 1
'()11
Drier , 1
'()14
5 7 , :
'()11
District !""icer
#E $ <%& '()1+
AD! , 1
'()1.
Assistant , 1
'()11
*ssistant Industria
Deveopment
/%%icer @ >
32->>
(tenograp/er , 1
'()18
(tat. Assistant , 1
'()11
( 9 C 09C , .
'()1-912
5 7 , 8
'()11
Drier , 1
'()14
C/ow3idar , 1
'()11
(weeper , 1
'()11
ersonal Asst. , 1
'()12
Computer !perator , 1
'()18
(9C $09C , 4
'()*9-
Da"tari , 1
'()8
ersonal Asst. , 1
'()12
Computer !perator
, 1
(9C $09C , :
'()*9-
(weeper,1
#'()11&
.:OAN.O:A55E ./ .//61ES
.:OAN.O:A55E ./ .//61ES
JNDE: ED. @/0P
JNDE: ED. @/0P )
)

'AIN F*NCTION, OF E2D2O 3F4P5
154

155
i>.
8o ens!re t$at t$e b!siness o% gro!p o% o'ces !nder $is
administrati"e control is carried o!t in accordance wit$ law
and t$e r!les.
i>.
8o coordinate and s!per"ise t$e acti"ities o% t$e o'ces and
ens!re e'cient ser"ice deli"er# b# t$e %!nctionaries.
iii>.
8o prepare de"elopment plans and proposed b!dgetar#
allocations %or t$eir eec!tion.
i">. 8o implement appro"ed plan and policies.
">.
8o prepare proposals %or ependit!re necessar# %or t$e proper
cond!ct programsD pro9ectsD ser"icesD and ot$er acti"ities.
"i>.
8o act as Departmental Acco!nting .'cer %or $is respecti"e
gro!p o% o'ces.

FINANCE 4 B*DGET 4 ACCO*NT, /ING
15(

15-
i>. Preparation 0 release o% District )!dget.
ii> . Processing 0 appro"al o% reappropriationD
s!pplementar# grants.
iii>. Eamination o% sc$emes o% new ependit!re.
i">. 6ss!ance o% &nal sanctions in accordance wit$ t$e
Delegation o% /inancial Power :!les.
">. Eamination 0 ad"ice on &nancial maters.
"i>. 5onitoring t$e 3a#s 0 5eans positions H acco!nt o%
District wit$ S)P liaison wit$ Pakistan A!dit Department.
"ii>. 1reation H !p gradation o% posts wit$ t$e appro"al o% /inance
Department.
"iii>. 6mplementation o% pa# H pension polic# H r!les.
i>. P!rc$ase o% store 0 capital goods %or District Oo"ernment.

PLANNING 4 DE.ELOP'ENT /ING
i52 %reparation of &nnual .evelopment programs.
ii52 &pproval of .evelopments Schemes up to :s.A5.55 (;) through .istrict
.evelopment z0ommittee 0omposition of ..0 is as under# -
2. .0O 0hairman
4. @.O (8<%) ;ember.
7. @.O (E<S) ;ember.
3. @.O (0oncerned .epartment) ;ember.
A. .O (0oncerned) ;ember.
J. .O (%) ;ember/ Secretary
iii52 0oordination with the .istrict Government offices < with %rovincial
Government on policy issues.
iv52 ;onitoring of developments schemes through holding meetings of review
progress of implementation of .evelopment schemes with the .istrict
Government *uarterly or by zmonth < site visit of schemes.
v52 %rocessing of re-appropriation proposals of development schemes.
vi52 %rocessing of lower tier cases for grant of funds for their development
schemes.
vii52&pproval of Tamir-e-%un!ab < Tamir-e-%akistan schemes through ..0s.
154

viii52Submission of monthly progress reports of development schemes to %<.
.epartment.
ENTE$P$I,E 4 IN.E,T'ENT P$O'OTION
15,
i>. :egistration o% Societies !nder Societies registration act
14(7 !nder t$e control o% ED. @/0P>H :egistrar Toint Stock
compan#.
ii> . 1ollection o% 6nd!strial Data o% O!9ranwala District %or pr
e
in"estment st!d# and 6nd!strial Director#.
iii>. :egistration o% /irms !nder Partners$ip act.
i">. S!bmission o% reports to t$e P!n9ab Oo"ernment
regarding dail# pre"ailing prices.
">. 2iaison wit$ 1$ambers o% 1ommerce and 6nd!str# and
%eedback to Pro"incial Oo"ernment.
"i>. 2ocations 1learance 1erti&cate %or Establis$ment o%
6nd!strial Jnits.
"ii>. De"elopment o% 6nd!strial Estates.

:s. In ;illion :s. In ;illion
Oening Balance 67892:78
One line Budget ;01;2699
E&tra P2F2C A<ard 9:92===
Anticiated Budget ==;26:;
O<n $esources 6=;2179
TOTAL 8=>72;71
1(7
S8A8E5>EN8 ./ :ES.>J:1E AEA62A)2>68G 0>
EUPEND68>J:E 277->;277>4
EUPEND68>J:E
Non Develoment 7>>62>71
Develoment ? ADP ? :892717
CCB
Tied Grants :9>2961
Deosit /or@s 1628:;
TOTAL 817727;9
:ES.J:1ES

:s. In ;illion
Descrition
Budget Estimates
9>>:%9>>0
9and :evenue 34.J3H
%rovincial @xcise J.34H
8orests 2.HG4
:egistration 2.JHJ
0harges on &ccount of ;otor Cehicle &ct 3.555
Other Taxes and .uties 2J.GG5
General &dministration 4AF.F5F
@ducation 72H3.4F4
,ealth Services JJF.2F7
%ublic ,ealth 424.G53
1(1
OENE:A2 A)S8:A18 ./ )JDOE8
ES865A8ES 2774277, 1J::EN8
EUPEND68J:E

&griculture JJ.345
8isheries 2.A3J
Ceterinary AA.3FA
0o-operation 2A.3A7
Industries 3.42J
;iscellaneous .epartments F.253
0ivil Eorks 34.H3H
0ommunications 47A.AFA
;iscellaneous 4A.J33
0ivil .efense 74.H72
TOTAL
=A:072:98
1(2

DE,C$IPTION
Budget
Estimates
9>>:%9>>0
Other (0learance / 9iabilities of various departments) G5.472
&llocation for family assistance to the family of a civil servant who
dies during service
7A.555
1(3

:s. ,n 5illion
,r2B2 ,ector Allocation 9>>:%>0
2. &griculture A.34A
4. :oads 42H.7HA
7. G.& 4G.743
3. @ducation 2G.G2H
A. ,ealth 2G.H7G
J. Government Duildings 2F.JF2
G. ;unicipal Services 2H.555
TOTAL ;972=:6
1(4
DEPA:85EN8 36>SE DEE>E2.P5EN8 )JDOE8
2774;277, @.N >O.6NO> S1<E5>ES

Allocation of Funds
Drought 8orward J5G.57F (;illion)
00D Share 455G-455F >I9
TOTAL CCB 8>12>;:
1(5
11) S1<E5ES 2774277,

LI,T OF ,C-E'E, ON /-IC- /O$C NOT BE ,TA$TED
D*E TO BAN I'PO,ED B+ FINANCE DEPA$T'ENT
D*$ING T-E +EA$ 9>>1%>:
,r2B2 ,ector
No of
,chemes
Cost in 'illion
2. &griculture 4 G.555
4. :oads 7F 27G.55J
7. @ducation 2 24.A55
3. ,ealth 2 24.A55
A. Government Duildings 7 3J.532
J. 00D 7 7.3G3
TOTAL =: 96:2796
1((
65P2E5EN8A86.N ./ D6S8:618 ADP
277-74 JP8. 37.7(.74.

,r2B2,ector
Allocation of Funds
Funds $eleased
E&2 *to D Age on Funds
;>2>82>: $eleased
62 Agriculture :2;7> 62;7> >20;> 68D
92 $oads 8872716 =78286; ;7=2>66 1:D
;2 Cit# $oads 3GDA5=1266; =62119 ;:27=8 09D
=2
Education
3schools5
7>2:7: ;02==: ;920== :=D
72 -ealth ;=2819 60261; 6;2771 16D
82 Govt2 Buildings ;121== =82>=6 972>97 7=D
12 Electricit# >2=9= >2=9= >2=9= 6>>D
:2 Civil Defence 9267: 920:; 92180 0;D
02 'unicial ,ervices=972661 9:2686 9:286 6>>D
TOTAL 69192>>1 8;72087 =082;81 1:D
,r2B2 ,ector No2 of ,cheme Amount
1(-
86ED O:AN8 /.: 277-2774

2. &griculture (Eater 0ourses) 2 42.J24
4. @ducation 44 37.J73
7. Special @ducation G 2.AH7
3. %un!ab @S: 234 32.GG5
A. 8ederal @: - 23.HA2
J. 9iteracy A A.4AH
G. ,ealth G FH.H2F
F. :oads 24 J4.75F
H. Sports 4 2.5A4
25 ;isc. 4 32.JG2
TOTAL 9>> ;9;218:
2. Shortage of Staff.
4. 9ow %rofessional Inowledge.
1(4
6SSJES ./ DEPA:85EN8

7. >eeds capacity building of staff.
3. Shortage professional/Technical staff.
A.
%rovision of service facilities in the negative areas by E&%.& S>G%9 <
T;&s with out the approval of @<I% .epartment.
J. Shortage of 8unds.
G. Shortage of Qualified staff in @ducation .epartment.
F. Improvement of Sewerage < .rainage system.
H. &wareness of %eople.
25. ;ega %ro!ects.
22. Improvement of Eater < Sanitation System.
24. Improvement of :oad Infrastructure.
27. Inappropriate use of 8unds in various Schemes.
23. .elayed approval of 8unds.
2A. Inappropriate check < balance of various issues.
2J. Technological Dackwardness in Offices.
1(,

2G. One Eindow Operation for General %ublic.
2.
Internees play very vital role in the improvement of office working and for the
continuation of this improvement the permanent !ob status should be given to
Internees.
4. & monitoring team/committee should be established to evaluate examine and
ensure the individual performance/progress of the Internees working in different
departments. &fter evaluation a summary/report should be prepared which
1-7
SJOOES86.NS /.: 65P:.EE5EN8

contains the names of those Internees who successfully completes their
assignments and are working in the good benefit/profit of their .epartments.
7.
This summary should send to S<G&. with a suggestion or proposal to ad!ust
them to fill out the vacant posts in their respective departments at least
enlargement of their internship period or hiring them on contract basis.
3.
%roper training should be given to all the employees (specially technical and
managerial staff) for the purpose of improving office working *uality output and
efficiency.
A.
,uman :esource and I.T departments should play their respective roles for
improvement.
J.
The Officers should motivate other Staff for the enhancement of their working
output and *uality.
G.
The Office record should be maintained in the 0omputer as well for the sharpness
of office working.
F.
Technological advancement needed in Offices .i.e. Introduction and use of I.T
tools in Offices.
H. %roper check and balance of all the Issues.
25. 8unds should be provided in time.
22. ;ore 8unds should be re*uired for .evelopment sector to improve Infrastructure.
24.
Special attention is needed to standardize three ma!or departments$z -ealthA
Education and ,olid /aste for the purpose of giving relief and ease to General
%ublic
27.
;ore 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. .
1-1

Re,eren-e A Sour-es used
The ;ocal Government :ules !001 book is used as helpin# material in this internship
report.
1-2

Internship Report On Alliedbank of Pakistan

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Internship Report On Alliedbank of Pakistan

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Nasir Rehman S/o Abdul Rehman Shahid.

Su==lementar6 budget entr6

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