Professional Documents
Culture Documents
AUTHORITY
BUDGET MANUAL
V7
M. YOUSUF ADIL SALEEM & CO.
Chartered Accountants
Member of Deloitte Touche Tohmatsu
Limited
66-E-FCC, Syed Maratab Ali Road,
Gulberg IV, Lahore Pakistan
Tel: +92 (0) 42 35757188
Fax: +92 (0) 42 35763091
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
TABLE OF CONTENTS
1
INTRODUCTION...................................................................................... 1
1.1
1.2
1.3
SCOPE ........................................................................................... 2
1.4
DEFINITIONS.................................................................................... 3
2.1.1
2.1.2
2.1.3
2.1.5
2.1.6
2.1.7
2.1.8
2.2
2.2.1
2.2.2
2.2.3
2.2.4
GENERAL....................................................................................... 15
4.2
4.3
4.4
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4.5
4.6
4.7
4.7.1
4.7.2
4.7.3
4.7.4
PC-IV Proforma.......................................................................... 20
4.7.5
4.7.6
Anticipatory Approval.................................................................. 21
4.7.7
4.7.8
4.7.9
Re-Appropriation ....................................................................... 21
4.7.10
4.8
4.9
4.9.1
4.9.2
4.9.3
4.10
4.11
4.12
GENERAL....................................................................................... 26
5.2
5.3
5.4
5.4.1
5.4.2
5.5
5.6
5.6.1
5.6.2
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7.1.1
7.1.2
8.1.1
8.1.2
Foreign Exchange Components Of Development And Non-Development
Expenditure ........................................................................................ 38
8.1.3
8.1.4
8.1.5
CAPITAL EXPENDITURE-ASSETS............................................................. 43
9.1.1
9.1.2
9.1.3
9.1.4
9.1.5
Arms Ammunition....................................................................... 43
9.1.6
9.1.7
9.1.8
9.1.9
9.1.10
9.1.11
9.1.12
9.1.13
9.1.14
Utility Vehicles.......................................................................... 45
9.1.15
9.2
9.2.1
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9.2.2
9.2.3
9.2.4
9.2.5
9.2.6
Buildings ................................................................................. 46
9.2.7
9.2.8
9.2.9
9.2.10
9.2.11
9.2.12
9.2.13
9.2.14
9.3
9.3.1
Pay And Allowances Of Officers and Staff Including Leave Salary .............. 48
9.3.2
9.3.3
9.3.4
9.3.5
9.3.6
9.3.7
9.3.8
9.3.9
9.3.10
9.3.11
9.3.12
9.3.13
9.3.14
9.3.15
9.3.16
9.3.17
9.3.18
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9.3.19
9.3.20
9.3.21
9.3.22
9.3.23
9.3.24
9.3.25
Depreciation............................................................................. 54
9.3.26
10
10.1
INTRODUCTION ............................................................................... 55
10.2
10.3
10.3.1
10.4
11
11.1
INTRODUCTION ............................................................................... 60
11.2
12
12.1
12.2
12.3
12.3.1
12.3.2
12.3.3
12.3.4
12.3.5
12.3.6
12.3.7
12.3.8
Insurance ................................................................................ 65
12.4
12.5
12.6
INCOME BUDGET.............................................................................. 66
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12.6.1
12.6.2
13
13.1
13.2
13.3
14
14.1
14.2
14.3
15
15.1
15.2
17
17.1
17.2
18
19
19.1
19.2
FORECASTING RESULTS...................................................................... 81
19.2.1
General................................................................................... 81
19.2.2
19.3
ANNEXURES .............................................................................................. 84
ANNEXURES WATER WING ............................................................................. 85
PROJECT TIME TABLES - ANNEXURE-W1-A.......................................................... 86
PROJECT DIGEST - ANNEXURE-W1-B ................................................................. 87
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REVISED BUDGET FOR CURRENT FY & BUDGET ESTIMATES FOR NEXT FY (VEHICLE WISE
REPAIR) - ANNEXURE-P2-F ........................................................................... 117
REVISED BUDGET FOR CURRENT FY & BUDGET ESTIMATES FOR NEXT FY (VEHICLE WISE
FUEL)- ANNEXURE-P2-G .............................................................................. 117
STORE BUDGET FOR FY - ANNEXURE-P2-H ........................................................ 118
FORM-A PAYMENT OF LOCAL MATERIAL - ANNEXURE-P2-I ...................................... 119
FORM-B PAYMENT OF IMPORT OF MATERIAL / WORKS - ANNEXURE-P2-J .................... 120
FORM-C FOREIGN EXCHANGE BUDGET OF LC OPENING FOR NEXT FY - ANNEXURE-P2-K .. 120
MANPOWER DATA AS ON ___________ - ANNEXURE-P2-L....................................... 121
LIST OF OFFICERS/OFFICIALS RETIRING DURING FY- ANNEXURE-P2-M ........................ 121
CASH FLOW PROJECTIONS ANNEXURE-P3 ......................................................... 122
HYDEL O&M BUDGET TIME TABLE ANNEXURE-P4 ................................................. 124
ANNEXURES GENERAL ................................................................................ 125
Project AID - ANNEXURE-G1 ......................................................................... 126
SUMMARY OF FOREIGN EXCHANGE REQUIREMENT - ANNEXURE-G2 ........................... 127
FOREIGN EXCHANGE REQUIRED FOR DEVELOPMENT SCHEMES DURING FY - ANNEXURE-G3 128
DETAILS OF FOREIGN EXCHANGE REQUIREMENT FOR IMPORTS (DEVELOPMENT) DURING FY ANNEXURE-G4 ......................................................................................... 128
DETAILS OF FOREIGN EXCHANGE REQUIREMENT FOR IMPORTS (CURRENT) DURING FY ANNEXURE-G5 ......................................................................................... 129
FOREIGN EXCHANGE BUDGET- INVISIBLE (DEVELOPMENT) FOR FY - ANNEXURE-G6 ........ 130
FOREIGN EXCHANGE BUDGET INVISIBLE (CURRENT EXPENDITURE)FOR FY- ANNEXURE-G7 131
PC-II FORM - ANNEXURE-G8 ......................................................................... 132
PC-1 FORM- ANNEXURE-G9 .......................................................................... 133
PC-III FORM (a &b) - ANNEXURE-G10 ............................................................... 134
PC - IV - ANNEXURE-G11 ............................................................................. 135
PC-V FORM - ANNEXURE-G12 ........................................................................ 136
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INTRODUCTION
1.1
GENERAL INFORMATION
BUDGETING CONCEPT
The budgeting process is based on two main elements namely the expenses that
are estimated or forecasted to be incurred in the next period and the estimation of
sources/income from where these expenses will be met. Further the expenses are
divided into capital and revenue. Expenses which are proposed to be incurred on
procurement of assets or development of assets are termed as capital expenditure.
The expenses estimated to be incurred on running of the organisation are termed
as revenue expenditure.
This Budget manual has been compiled to provide guidance to the employees of
Water and Power Development Authority (WAPDA) on all major areas of the
budgeting process. This manual lays down comprehensive policies and procedures
to be followed in preparation of the Budget. The policies stated herein are
minimum requirements under normal conditions and are intended to assist the
budgeting personnel in the preparation of accurate and reliable budget estimates
and its reporting to all concerned quarters.
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This manual has been divided into two parts, which are as follows:
PART-I
PART II
All Wings of WAPDA through the respective General Managers Finance are
independently responsible for developing their budgets and dealing directly with the
Ministry in all budgeting matters. The Budget and Coordination Department under the
Member Finance deals with the Policy matters related with the budgeting process.
Once the budget of the wings is approved by the Ministry the same is passed on to the
Budget and Coordination Department for consolidation and circulation purposes.
1.3
SCOPE
This manual shall be reviewed and approved by the Authority from time to time or
as and when need arises.
The policies and procedures prescribed in this manual shall apply to all budgeting
preparation related matters of WAPDA and are applicable to the Budget
preparation personnel in particular.
The Budget Personnel shall be responsible for the preparation of budget
information on the forms and schedules given in the Annexures. These are Model
Formats and are meant to acquaint the readers/users of the manual with reference
to the write-up provided in various chapters of the manual.
The Model Formats are subject to change according to the requirements of the
Federal Government. Only the formats issued by the relevant office of the General
Manager Finance calling for the compilation of the budget shall be treated as the
final version of the formats on which the budget for the year/period shall be
compiled.
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1.4
DEFINITIONS
Description
Anticipatory Approval
Authority
Authority Overheads
Budget
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Terms
Description
costing over Rs.60 Million and up to Rs.
1,000 Million submitted to it by the
respective Administrative Ministries and for
the Provinces up to Rs. 5,000 million, as the
case may be.
All projects (federal or provincial) in which
FEC is more than 25% of the project cost will
also be considered by CDWP.
Chairman
Common Services
Custodian
Departmental Development
Working Party (DDWP)
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Terms
Description
Committee headed by the Finance Minister
to accord approval to the PCI Proforma of
the schemes costing over Rs. 1,000 Million,
as presented to it by the Planning Division
after clearance by the Central Development
Working Party.
Expense
Fiscal year
Major Head-Development
Member
PC-1
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Terms
Description
are required to be drawn up. It covers all
technical
and
financial
details,
environmental aspects, benefits, risks and
environment issues related with the project.
PC-II
A proforma prescribed by
Planning
Commission for Survey and Feasibility
Studies of development projects which is
prepared prior to initiating any project.
PC-III
A proforma
prescribed
by
Planning
Commission for Physical Targets based on
PSDP Allocations of development projects
which is prepared after PC - I.
PC-IV
A proforma prescribed by
Planning
Commission for Project Completion Report.
PC-V
A proforma prescribed by
Planning
Commission for Annual Performance Report
after Completion of Project
Priority Committee
Project Director
Secretary WAPDA
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PART -I
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BUDGET PROCESS
The budgeting process kicks off with issue of the budget call circular by the
Ministry of Finance (which is tasked with preparation of the countrys budget) to
various ministries and line departments and independent entities.
2.1.1 Budget Call Circular
1. This is the official notice issued by Ministry of Finance to departments
asking them to prepare and submit budget estimates for the following fiscal
year. This document is a complete set which includes budget forms,
instructions and guidelines for preparing budget estimates.
2. It also sets out the target dates by which the various stages of budget
formulation are to be completed. Since time factor is important, emphasis
is laid, among other things, on the strict observance of the budget time
table at all stages of budget making.
3. The departments/agencies are required to submit a statement of: (i)
permanent expenditure on the current budget (ii) projected expenditures
on existing development projects (iii) proposals for new expenditures, and
(iv) proposals for expenditure on new development projects.
2.1.2 Preparation of Budget Estimates
Keeping in view the past actual expenditures, current trends and future
expectations, estimates are prepared in details separately for current, nondevelopment and development expenditures.
2.1.3 Types of Budget
The Budget is divided into two main sections, namely:
i) Capital Budget
ii) Revenue Budget
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2.1.3.1
Capital Budget
Revenue Budget
governments
by
the
Planning
Commission.
The
sector-wise
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Federal
Board
of
Revenue
(FBR)
and
Provincial
Finance
ii)
iii)
iv)
ii)
iii)
Supplementary grants.
Budgeting is a very serious process and if revised estimates are less than the
authorized grants, the reasons for under-utilization of the grants have to be
clearly stated.
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of parliament or, until provision in that behalf is so made, by rules made by the
President.
2.2.3 Annual Budget Statement
The Federal Government shall in respect of every financial year cause to be laid
before National Assembly a statement of the estimated receipts and
expenditure of the Federal Government for that year, which is known as the
Annual Budget Statement. The Annual Budget Statement shows separately all
sums required to meet expenditure described by the Constitution as
expenditure charge upon the Federal Consolidated Fund; and the sums required
to meet other expenditure proposed to be made from the Federal Consolidated
Fund; and shall distinguish expenditure on revenue account from other
expenditure.
2.2.4 Supplementary And Excess Grants
If in respect of any financial year it is found:i) that the amount authorized to be expended for a particular service for the
current financial year is insufficient, or that a need has arisen for
expenditure upon some new service not included in the annual Budget
Statement for that year; or
ii) that any money has been spent on any service during a financial year in
excess of the amount granted for that service for that year; the Federal
Government shall have power to authorize expenditure from the Federal
Consolidated Fund, whether the expenditure is charged by the Constitution
upon that Fund or not and shall causes to be laid before the National
Assembly a Supplementary Budget Statement or as the case may be, an
Excess Budget Statement, setting out the amount of that expenditure.
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1. Under clause 8 of WAPDA Act, the Authority is charged with the responsibility
for preparation of comprehensive plans for the development and utilization of
water and power resources of Pakistan on a unified and multipurpose basis. For
this purpose, the Authority will prepare scheme or schemes for the Federation
and Provinces or any part thereof providing for all or any of the following
matters, namely:i)
ii)
the
generation,
transmission
and
distribution
of
power;
and
the
flood control;
iv)
v)
vi)
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GENERAL
studies,
feasibility study and detailed engineering design are important mile stones of
planning phase.
Field visits and investigations are a first step for establishing the design
parameters, and for estimation of cost and benefits. The scope of field works and
further studies is established as per requirement of the original study. With further
detailed studies, technical parameters and cost estimations are improved to refine
the economic and financial viability of the project. Planning phase spread over a
number of sub stages as explained herein after.
4.2
RECONNAISSANCE LEVEL
problems,
accessibility,
transmission
lines,
settlements
and
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PRE-FEASIBILITY STUDY
made in
best
project
development
possibilities
for
which
detailed
field
FEASIBILITY STUDY
1. Feasibility studies are carried out to determine the technical, economical
and environmental viability of a project. This phase of investigation consist
of
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the engineering and operation plan and to determine whether the potential
development is technically and economically feasible.
3. Feasibility studies are sufficiently detailed and ensure that during detailed
engineering, the feasibility of the project is not impaired due to major
alterations in the plan. The feasibility design is normally termed as
preliminary design.
4. Field investigations like topographic survey, geological mapping, bore hole
drilling, field and laboratory tests, refraction survey, socio-environmental
survey, hydrological and sediment observations, model studies, by thematic
survey, power market survey and transmission line survey are carried out
with sufficient details.
5. Detailed studies are carried out for hydrology and sedimentation, power and
energy, geology, foundation conditions and construction material, seismic
risk evaluation, environmental impact assessment, project layout studies
and optimisation studies, civil engineering design, hydro-mechanical and
mechanical design, electrical design, project quantities and costs,
construction planning and scheduling, economic analysis and financial
analysis.
OPERATION
RESOURCES STUDIES
PREPARATION/ UPDATION OF
RESOURCES INVENTORIES
PRLLIMINARY/
RECONNARSSANCE STUDIES
PRE-FEASIBILITY
STUDIES
FEASIBILITY STUDIES
Continous Process
3 TO 4 YEARS
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4.5
DETAILED DESIGN
the tender and form the documentary basis for the contracts between the
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owner and contractors and suppliers. For successful tendering, the tenders are
amended to incorporate all amendments resulting from the tender and contract
discussions, including the signed contract form.
2. The contract documents mainly consist of the following:
i) Contract conditions
ii) Engineering documents
3. The contract conditions deal with the legal aspects and compiled mainly into
one separate volume while the engineering documents take care of technical
side of the work and compiled into three or more volumes. The Tender
documents consist of following Five Important Parts;
i) Instruction to tenderers
ii) General conditions of contracts
iii) Special conditions of contract.
iv) Special and technical provisions
v) Various forms
4.7
To monitor the project planning and progress reports during different stages of
project cycle, government of Pakistan has designed five different forms from PC-I
to PC-V.
i) PC-II AND PC-I DEAL WITH IDENTIFICATION AND PREPARATION OF PROJECTS
FOR IMPLEMENTATION
ii) PC- III DEALS WITH THE PROGRESS MONITORING OF PROJECTS UNDER
PLANNING AND IMPLEMENTATION
iii) PC-IV AND PC-V DEAL WITH PROJECTS AFTER IMPLEMENTATION.
4.7.1 PC-II Proforma
It deals with project proposal and is required for conducting surveys
(identification of hydropower resources) and feasibility studies, in respect of
large projects. The objective of this is to get full justification for undertaking
the project before large resources are tied up.
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If the saving is not available in the agencys allocation, it requests the Planning
and Development Division to allow a supplementary grant. The Planning
Division decides each case on its merit and then recommends it to the Finance
Division. Un-approved priority projects are financed with Token Allocation to
bring these projects on PSDP subsequently.
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4.8
PREPARATION OF PC-I, II
1. Every scheme prepared by the Authority shall be submitted for approval to the
Government with the following information;
i) a description of the scheme and the manner of its execution;
ii) an estimate of costs and benefits; the allocation of costs to the various
purpose to be served by the scheme and the amounts to be repaid by the
beneficiaries; and
iii) a statement of the proposals by the Authority for the resettlement or rehousing of persons likely to be displaced by the execution of the scheme.
2. The basis of the development budgeting is;
i) approved PC-II and PC-1 Proforma;
ii) loan agreement entered into with the foreign loan giving agencies with the
approval of the Government;
iii) contract agreement entered into with the local and foreign suppliers;
iv) the strategy and the targets set-forth in the respective plan documents and
the annual plans as indicated by the Government in the Water and Power
Sectors.
4.9
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include various benefits, which usually do not provide cash to the project. The
Economic cost of the project also excludes IDC, Taxes & duties, abnormal
contingencies and reduced by applying Standard Conversion Factor (SCF).
4.9.3 Payback period
1. It is very crude measure for taking investment decision. The pay back
calculation shows the length of time a project will take to recover the
original investment amount ignoring the discounting of future cash flows.
2. Financial and Economic analysis of Hydel power project is done through
some additional ratios, which are:
i) Financial Internal Rate of Return (FIRR)
ii) Unit cost analysis
iii) Benefit/ cost ratio
4.10
The Water sector projects after completion are physically handed over to the
related provinces for their operation and maintenance, therefore no revenue
accrues to WAPDA after its physical transfer to the provinces and/or the related
agencies. WAPDA implements the projects as an execution agency through the
financing provided by GoP and the related provinces and agencies. The financial
source available for water sector projects generally includes:
i) Grants made by the Government.
ii) Loans obtained from the Government on behalf of related province.
iii) Grants made by local bodies as required by the Government.
1. WAPDA develops the Hydel power projects on Build, Own and Operate (BOO)
basis therefore has to explore multiple options to finance the project during
construction in addition to those of available for water sector projects. The
additional options are as follows:
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aid
and
loans
obtained
from
the
International
Bank
of
Reconstruction and Development, ADB, KFW etc with the sanction of and on
such terms and conditions as may be approved by the Government;
v) income from sale of electricity; and
vi) any other sums received by the Authority.
2. For the purpose of borrowing money under WAPDA Act, the Authority shall be
deemed to be local Authority under the Local Authorities Loans Act, 1914. The
Authority is permitted to borrow money for making and execution of any
scheme in furtherance of the objective as defined in WAPDA Act. The liability
of the Government to the Creditors of Authority shall be limited to the extent
of grants made by the Government and the loans raised by the Authority with
the sanction of the Government.
4.12
1. Project finance structures differ between various industrial sectors and from
deal to deal. There is no such thing as standard project finance, since each
deal has its own unique characteristics. However, there are common principles
which underline the project finance approach. Some typical characteristics of
project finance are
i) It is provided for a ring-fenced project (i.e., one which is legally and
economically self-contained) through a special purpose legal entity (usually
a company), whose only business is the project (the Project Company).
ii) It is usually raised for a new project rather than an established business
although project finance loans may be refinanced.
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GENERAL
to
reducing
poverty,
minimizing
wastages,
ensuring
balanced
development, gender balance and achieving food, energy and water security. The
PSDP responds to emerging needs of the economy with substantial investment in
priority sectors of Infrastructure and Social Sectors. Towards this end, a close
collaboration with provinces has been stressed to efficiently utilize limited public
funds as per sectoral priorities. In era of resources constraints, the quality of public
investment is being enhanced even for provision of public goods. Role of Private
sector is recognized to supplement the efforts of the government. Resources and
efforts of private sector are being leveraged for innovative financing like Public
Private Partnership (PPP), Build to Operate and Transfer (BOT) and Build to
Operate and Own (BOO) basis
5.2
The Schemes/Programmes which are undertaken by the WAPDA Water wing are as
under:
i)
Tube well
ii)
iii)
iv)
v)
vi)
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Hydel Power Development schemes, undertaken by the WAPDA Power Wing, fall
under two main categories depending on the nature of available water sources.
One type is based on Dams/reservoirs where the water is taken to turbines through
tunnel. In the second case, the mere flow of river water is either taken over a
specific gradient (run of river) or another case where special channels are used to
provide the flow required to run the turbines. The two types of schemes are:
i) Hydel Power Projects with Dams & Reservoirs
ii) Hydel Power Projects with Run Of River/Channel
5.4
PROJECT DIGEST
The initial work for the preparation of the Public Sector Development Programme,
at WAPDA Water and Power Wings, is entrusted with the office of the General
Manager/Chief Engineer/Superintendent Engineer whoever is designated as the
Project Director. The task starts with the preparation of the Project Digest which
provides the technical and financial details of the proposed project, the costs
incurred during the current period and those expected to be incurred during the
next period. The financial details cover all costs required for the project over its
expected time of completion.
5.4.1 WATER WING PROJECT COSTS
In the case of Water Wing the cost of project are covered under the following
major heads:
i)
ii)
Assets
iii)
iv)
Dams Construction
v)
vi)
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vii)
x)
ii)
iii)
iv)
v)
Transportation Equipment
vi)
vii)
x)
xi)
xii)
1. The schedule for the preparation and submission of the Public Sector
Development Program and the formats, on which PSDP will be submitted to the
Federal Government, is circulated by the Planning Commission to all
concerned. Complete instructions for preparing the PSDP, are provided with
these formats.
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of
proposing
supplementary
grants
immediately
after
programme is approved.
ii)
iii)
Physical targets envisaged for the next financial year for each project in
each sector should be indicated in the format and also in the statement of
physical targets given in Annexure W1-J.
ii)
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iii)
The programme should fully cater for and protect the on-going projects
which are in advanced stage of execution and other key programmes
related to the output in the short run.
iv)
v)
Long term commitments on projects which have not yet been started
should be avoided and resources should be concentrated on immediately
productive programme to protect the production goals. Efforts should be
made to increase efficiency in implementation and utilization of existing
capacity.
vi)
vii)
viii) PSDP should be in line with prevalent economic policies and strategies of
the Government. All Ministries/ Divisions may therefore, scrutinize their
projects in the approved portfolio and those awaiting approval and
determine whether these fall within the parameters of the economic
agenda of the Government. While undertaking this exercise, Ministries/
Divisions may also identify projects that are based on (a) public private
partnership (PPP) and (b) community/ NGOs participation in terms of cost
sharing or otherwise.
ix)
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Brief project profile may be given in the given column of the prescribed
proforma.
xi)
5.6
The PSDP plan on the Budgetary Corporation Programme For Water and Power
Wings which will accompany the PSDP are reproduced as Annexure W1-A to W1-J
and Annexure P1-A- to P1-I, respectively.
The instructions for filling up the Model Budget Form supporting documents to the
PSDP will be strictly followed. The same codes as provided in the Chart of Account
shall be used for each minor head, detailed head and primary unit of
appropriation.
5.6.1 General Instructions
1. After completion of the model budget forms in the manner specified in the
preceding paragraphs, the format of PSDP will be completed.
2. The figures of actuals to be shown under the relevant column will be
accurately worked out and based on the reconciled and booked figures of
the General Manager Finance concerned. For this purpose, each Project
Director and Chief Engineer will be allowed the assistance of Budget and
Accounts Officer under the restructured organization of Budget and
Accounts. The main function of this officer will be not only to coordinate
the figures of Budget and Accounts but also to assist the Project Director
and Chief Engineer in preparation of Budget.
3. The year-wise phasing of funds should be based on the phasing given in the
PC-I/PC-II wherever possible, while keeping in sight the project completion
period. Similarly, the contractual obligations should also be kept in view
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behalf. After the Budgets are passed by the Provincial Assemblies, the
Budget grants as notified through the various Budget documents are
supplied to WAPDA.
5.6.2 Amended Final Budget Estimates
On receipt of the budgetary documents, the budget grants are notified by the
respective General Manager (Finance) to the respective Wings. Thereafter, the
sub-head-wise details are approved by the Member concerned and transmitted
to the G.Ms, Chief Engineers and Project Directors. In case the allocation
approved by the Government is less than that demanded by the Chief Engineers
and the Project Directors, an exercise will at once be undertaken by the Chief
Engineers and Project Directors to re-determine physical targets which could be
fulfilled
within
the
reduced
allocation.
The
revised
targets
will
be
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2. All foreign aided projects should be fully provided for according to the
agreed disbursement schedules along with the matching rupee cover
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of
Foreign
Economic
Assistance
are
prepared
on
disbursement basis. Budget estimates for the civil works are based
upon estimated payments to be made for the progress of the works
whereas for imports of machinery & equipment its basis are for
estimated delivery during the financial year.
4. Some of the foreign Lenders require WAPDA to contribute a portion of
the project cost from its own sources up to a certain fixed
percentage. This aspect should be kept in view while formulating the
budget demands.
5. The Estimates of foreign projects are required to be drawn up taking into
the consideration foreign grants, loans and suppliers credits both:
i) Already committed /assigned
ii) Under negotiation and likely to be committed /signed during the Year
20XX AND 20YY against which disbursements are expected to take place.
6. The estimates are required to be prepared on disbursement basis i.e. .
Estimated time of delivery /receipt of equipment, machinery etc., and not
on contract basis or on order placed with supplier of machinery/equipment.
7. All foreign added projects should be properly reflected in the budget return
keeping in view the priorities and disbursement schedule as agreed with
donor and embodied in PC-I to enable full and speedy utilization of foreign
aid already committed or likely to be committed during the period
mentioned
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imports
and
invisible
payments),
project-wise
and
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Project Aid
Summary of Foreign Exchange Requirements
Foreign Exchange Requirements for Development
Schemes
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Annexure G-4
Annexure G-5
Annexure G-6
Annexure G-7
ii)
The development portion should be segregated from the current (NonDevelopment) portion. The forms should be filled in separately for
Development Expenditure and Current (Non-Development) Expenditure
on disbursement basis. Estimates of disbursements shall be prepared
as accurately as possible on the basis of schedules of disbursement
against the L/Cs already opened and likely to be opened. Any errors in
the calculations are likely to distort the entire balance of payments
projections.
iii)
Provision for allocation from own resources should be included only for
those approved development schemes which have been included in the
PSDP and for which part financing from own resources was approved
by the ECNEC, CDWP or other appropriate sanctioning authority.
Efforts should be made for maximum use of foreign project assistance,
commodity aid.
iv)
Provision for down payment to be made under the terms of any credit
or loan, both project and commodity aid may be shown separately.
v)
vi)
vii)
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x)
xi)
xii)
While cash allocations lapse with the financial year allocations under
aid are carried forward to the next financial year. Carry forward of aid
allocations from the previous years allocation will, therefore, be the
first charge on the next years rupee budget.
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CAPITAL EXPENDITURE-ASSETS
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be provided under this head. These shall be based on the market price of the
type of arms and ammunition being proposed.
9.1.6 Computer & Ancillary Equipments
The cost of computers, laptops, printers, scanners and other allied equipment
shall be provided under this head. The amounts shall be based on latest market
price.
9.1.7 Electrical Equipment
All electrical equipment to be purchased for the project will be provided under
this head.
9.1.8 Office Machines And Equipment
The total number of machines and equipment in office should be indicated with
its distribution and justification for the purchase of new machines and
equipment.
9.1.9 Drawing and Survey Instrument
All Drawing and Survey Instruments to be procured for the project office shall
be provided under this head.
9.1.10
The residential furniture and fixtures will be provided for the Expatriates of
Consultants according to the terms of the agreement. The details of the
furniture to be provided will be spelled out. The furniture for the Rest House
will also be provided under this primary unit of appropriation.
9.1.11
Provision for Tools and Plants and miscellaneous T&P for use on project will be
made according to the estimated requirements.
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9.1.13
Library Books
All books technical and others specifically required for the project shall be
provided under this head.
9.1.14
Utility Vehicles
The provision for all types of standardized new vehicles to be acquired will be
made keeping in view the actual requirements. The list of vehicles already on
the project or with an organization will be furnished showing their distribution
and the distribution of new vehicles to be acquired. The provision for nonstandardised vehicles may also be made giving full justification for the same
9.1.15
Provision for mandatory Spare Parts for machinery, equipment etc., will be
made
according
to
the
requirements
on
the
basis
of
proforma
invoice/quotations.
9.2
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the civil works proposed and the physical targets to be achieved will be
furnished in the explanatory memorandum accompanying the budget estimates.
9.2.3 Power Generation Units
The provision for the various components of the powerhouse machinery will be
made under the respective primary units of appropriation according to the
targets to be achieved during the financial year and the schedule of shipment
of the material. The powerhouses are usually installed on turnkey basis, but the
provision for the plants and equipment imported in each year has to be made
and reflected in the budget estimates.
9.2.4 Maps and Other Survey Documents
The details of anticipated requirements should be indicated along with the
progressive figure of expenditure till the end of the out-going financial year.
9.2.5 Preliminary Expenses-Survey and Investigation
Expenditure envisaged on account of preliminary expenses including survey and
investigation on a project will be budgeted under this sub-head.
9.2.6 Buildings
The provision for all types of buildings, i.e. residential, non-residential and
temporary including site improvement, roads, canals and railways etc., will be
made according to the schedule of work and the contract agreement entered
into with the Contractors.
9.2.7 Canals, Minors/Distributaries, Disposal/flood carrier channels, water
courses
The provision for water canals/distribution works will be made keeping in view
the targets to be achieved during the financial year. The cost of the works to
be undertaken at the rates which are normally charged/paid for similar work
shall be provided under this head for each work. The breakdown of various
components of these works will also be quantified in the explanatory
memorandum giving individual details of the physical targets to be achieved
and the allocation asked for each component.
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The provision for the transmission and transformation equipment will be based
on the contract price agreed with the contractors. This shall be based on the
time when the same is to be installed.
9.2.11
The interest charges on loans are payable from the date of disbursement of
such loans but for the purpose of budget provision, the interest charges on the
estimated disbursement relating to that year will be made at half the rates.
The interest on the actual disbursement made up to 30th June of the preceding
year will be calculated at full rate. The amount so calculated shall be provided
in the budget estimate.
9.2.13
The Consultants Fees and other expenses will be provided according to the
terms of agreement entered into with the Consultants and will include the
living expenses of the Expatriates.
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9.2.14
The provision on account of Custom Duty, Sales Tax and Port Clearing charges
will be calculated on the basis of the tariff laid down for Custom Duty, etc., by
the Federal Government and as notified in the official Gazette. In calculating
the custom duty and sales tax, of the plant and equipment which will be
imported during that year according to the delivery schedule as given in the
relevant Contract Agreement will be kept in view. The Custom Duty and Sales
Tax on vehicles and tools and plants will be provided if these are intended to
be imported from foreign countries and specific provision therefore has been
asked for against the relevant unit of appropriation. The breakup of Custom
Duty and Sales Tax for the various items to be imported will be clearly given in
the explanatory memorandum accompanying the budget proposals.
9.3
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been decided to keep them unfilled or to hold them in abeyance; but where
it is desired to review any of these posts, sanction of the competent
authority should be obtained before making any provision in the estimates
on this account and a copy of the orders enclosed in support. Liveries
3. Cost of liveries to be supplied to the liveried staff will be provided
according to the scale laid down by the Authority for various categories of
employees to whom the liveries are to be supplied during the financial year.
9.3.2 Honoraria, Over Time And Off Day Wages
Provision for honoraria etc., will be made on the basis of past actuals or the
estimated amount that will be required to meet the requirements under these
primary units of appropriations.
9.3.3 Medical Expenses
The provision for Cash Medical Allowance will be made in respect of those
WAPDA Employees who have opted to draw cash medical allowance. The
provision for medical expenses will also be made for those not opting for cash
medical allowance and fee for those not entitled to Cash Medical Allowance on
the basis of past actuals and the sanctioned strength of officers/establishment.
9.3.4 Leave Salary And Pension Contribution
Provision should be made at 2/12th of the pay for Government officers and
staff on deputation to WAPDA, provided their terms of deputation require the
payment of L.S. & P.C. being made by the borrowing department (WAPDA) to
the lending departments (respective parent departments of the deputationists.)
Note:- This budget head is different from Leave Salary of WAPDA Employees
and should not be confused with it.
9.3.5 Group Life Insurance
The contribution to be made by the Authority on this account will be provided
against this primary unit of appropriation.
9.3.6 Free Energy Supply To Staff
The provision under this primary unit of appropriation will be made with
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1. This head should include the requirement of funds for following items of
expenditure:
i) Payment of rent of office/residential buildings hired by office
concerned.
ii) Note:- In case of residential buildings the amount payable by WAPDA
less recoveries of rent from resident officers etc. is to be provided.
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2. Demand of Funds for items (a), (c) and (d) above should be made on actual
amount payable and for item (b) on the basis of average monthly
expenditure in the past.
9.3.11
Provision under this head is only made for payment to Commercial Auditors
where required as a condition by the foreign loaning agency.
9.3.12
Telephone Charges
The provision for telephone charges both for office and residential will be made
according to the monetary limits prescribed for such telephones by the
Authority. The expenditure incurred in the past three years will also be kept in
view while making provision against this primary unit of appropriation.
9.3.13
Education Cess
The provision for expenses of POL and other vehicle running expenses such as
repairs replacement of tyres and tubes will be made under separate units of
appropriation i.e. POL and other Expenses respectively. This is to ensure better
control on the maintenance and running of vehicles. The use of vehicles must
be in conformity and not disproportionate to be departmental and field
activities as programmed. This calls for application of strict control over the
use of vehicles and the provision for them should, therefore, be made, keeping
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Cost of running and maintenance of plant and machinery will be provided under
this head on the basis of estimated time of the project.
9.3.17
This primary unit of appropriation has been designed to budget the cost of
work-charged establishment. The work-charged establishment should be
provided keeping in view the barest minimum requirement for carrying out the
works departmentally. The provision of work-charged establishment, in any
case, should not exceed 10 percent cost of works.
9.3.18
Buildings
Entertainment Charges
The entertainment charges will be provided according to the scale laid down by
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the Authority for such entertainment and shall be based on the average
expenditure incurred during the preceding year.
9.3.21
The requirements for Postage and Telegram should be worked out on the basis
of average actual expenditure during the last three years.
9.3.22
Other Contingencies
Repair of computers.
ii)
Repair of furniture.
iii)
iv)
v)
vi)
vii)
Any other expenses not specified above, but which are essential for
the up keep of office to ensure its smooth and efficient functioning.
9.3.23
Authority Overheads
The expenses of the Authority and its central offices are met as overhead cost
charged to the cost of projects of Water and Power wings at specified rates.
Separate overhead rates have been allowed by the GoP and notified by the
Authority to be charged as fixed percentage of the total budget allocation for
projects of Water and Power Wings. Requirement to finance overhead costs is
monitored periodically and revision if any needed, is taken up to Ministry Water
and Power by B&C through Member (Finance).
9.3.24
Supervisory Expenses
The supervisory expenses of General Managers and Chief Engineers are met
through provision in the budget allocation of the respective water and power
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Depreciation
Provision for the Depreciation charge against the assets in use, shall be
provided on the basis of approved rate of depreciation. The actual depreciation
charge for the previous year shall form as a basis for these estimates.
9.3.26
Provision for telephone and carrier system will be made against this primary
unit of appropriation. The cost of construction on account of telephone
equipment will also be included under this unit of appropriation.
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10
INTRODUCTION
Medium Term Budgetary Framework (MTBF) is a system for making the budget
process strategic and responsive to the priorities of the government, by introducing
a medium term horizon to the budgetary process which is at present set at 3 years
time frame.
The objectives of the MTBF are:
i)
ii)
iii)
10.2
Initially the MTBF process focused on the budget preparation stage of the wider
budget process, up to the point where the budget is appropriated by the National
Assembly. However, in true perspective the reforms introduced under the MTBF
will eventually affect all stages of the budget cycle and all stakeholders in the
federal budget. The MTBF reforms are one element of a package of reforms which
together are intended to modernize budget management across the federal
government. It is expected that the modernisation of the budgetary process, will
take some years to implement. The process is oriented towards the following key
objectives:
i) making the budget a flexible and responsive mechanism for carrying
forward the policies, strategies and priorities of the government;
ii) introducing a progressive process of the empowerment of the line
ministries, which are responsible for the delivery of public services, to
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manage their own budgetary cycles in an overall context which provides the
maximum achievable level of predictability of resource flows
iii) Shifting the role of the central agencies (Ministry of Finance and the
Planning Commission) in budget management from micromanagement of
transactions to strategic management of the application of resources to
achieve results.
10.3
10.3.1
an
allowance
for
the
expected
impact
of
anticipated
The budget for the coming year is then calculated on the basis of a
forward projection of the Revised Estimate using a growth factor; SUs
were not provided with an indicative budget limit within which they
should prepare their estimates;
iii)
The budget proposals thus prepared by the SUs are submitted to the
Budget Section for the current budget and P&D Section for
development budget for scrutiny and internal approval;
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iv)
v)
2. While the traditional budgeting system has the advantage of familiarity, its
shortcomings are generally well recognised, and include:
i)
ii)
iii)
iv)
v)
vi)
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10.4
MTBF PROCESS
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PART II
NON-DEVELOPMENT BUDGET
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11
NON-DEVELOPMENTAL BUDGET
11.1
1.
INTRODUCTION
This part of the manual sets out the Non Development Budget procedure to
be followed for preparation of operating and maintenance expenses, income
estimates etc., by all wings of the Authority. Each year the manual is
reviewed to reflect changes in budget policy and budget format. The
respective General Manager Finance is responsible for all amendments and
revisions.
2.
Budget policies are defined by the Authority and communicated each year in
a budget planning directive by the Member (Finance). The budget policies are
derived from the Authority's 5 Years plan and from directives issued by the
Federal Government.
3.
11.2
i)
ii)
iii)
Supervisory Offices
1. Budgets are prepared for each activity for which there must be a statement of
objectives and an operating plan. Objectives are stated in general terms,
indicate the level of activity in the coming year and state clearly what is to be
achieved. The operating plan is a statement showing how the objectives will be
achieved and change in resources is required to affect the plan.
2. The following general rules for budget preparation will be followed.
i)
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ii)
iii)
iv)
v)
vi)
vii)
ii)
iii)
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d) Personnel
e) Maintenance
f) Expense levels, and rates to be used for inflation and for growth
g) Cash availability and its effects on creditors, debtors and store
levels.
h) Procurement
iv)
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12
Statement of Objectives
ii)
Operating plan
iii)
iv)
Departmental services
v)
vi)
Major maintenance
vii)
Operating expenses
viii)
ix)
x)
xi)
xii)
Misc income
xiii)
xiv)
Depreciation
xv)
xvi)
Capital expenditures
xvii)
Employees loans
xviii)
xix)
xx)
xxi)
xxii)
Commitment record
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xxiii)
The office of GM Finance (Power) will review and issue updated formats to the
Hydel power formations for preparing annual budget estimates.
12.2
General Establishment Charges budget will be prepared on the Model Budget Form
at Annexure P2 (A to M). The coding list as appearing in the Annexure-P2-A is the
same as has been prescribed for the preparation of budget of administrative
charges of developmental expenditure. The instructions contained in the relevant
chapter for preparation of budget of administrative expenses under developmental
charges will apply mutatis mutandis to the preparation and submission of budget of
general establishment charges.
The expenditure on account of general establishment charges is apportioned
between Revenue, Capital Investment Account and the Construction projects
according to fixed percentage as approved by the Authority from time to time.
12.3
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12.3.3
The provision for oil and lubricants will also be worked out on the basis of the
proposed maintenance. Detailed calculations made in support of this provision
will be supplied in the explanatory memorandum accompanying the budget
proposals.
12.3.4
The expenditure under this sub-head will also include expenditure on account
of water channel and tail race. This will be based on the value of contracts
entered or the expenditure estimates prepared by the planning and
development department.
12.3.5
The estimates shall be based on the plan for repairs and maintenance of the
buildings, other civil works and physical property.
12.3.6
Lease rentals
The expenditure under this sub-head will include the lease rentals payable
during the next year.
12.3.7
Ijarah Rentals
The expenditure under this sub-head will include the Ijarah rentals payable
during the next year.
12.3.8
Insurance
The expenditure under this sub-head will include the insurance charges
payable to WEPS on all assets insured by WAPDA as per its existing policy.
Provision for insurance charges for other assets not covered under WEPS shall
also be made under this head.
12.4
DEBT SERVICING
This includes the repayments of the installments of long term loans, repayment of
foreign loans(relent or direct), Ijarah rentals, and lease rentals
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12.5
HYDEL LEVIES
Net hydel profit payable to the provinces under article 161(2) of the
Constitution of Pakistan, where Hydel power station is located, at the rate
to be determined by Council of Common Interests (CCI).
ii)
iii) IRSA charges as levied by IRSA/GoP at the determined rate by GoP for hydro
power generation.IRSA letter No.A-II-6/10/2010-IRSA dated 25-08-
2011.)
12.6
INCOME BUDGET
12.6.1
Sale of Power
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Miscellaneous Income
Under this head the expected amounts from commission on collection on behalf
of Government, sale of scrap, sale of stores including application fees and
departmental charges, sale of ashes, trees, grass, etc. are shown. Also grouped
under this head are expected receipts of dividend from subsidiaries, markup on
bank investments, sale of tender documents and other miscellaneous income.
The estimates are prepared on the basis of the actual receipts under each
account for the preceding year after taking into account variations affecting
increases and decreases in income under the various components as mentioned
above.
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13
CAPITAL EXPENSE
The capital expenses of the Hydro electric include the costs on projects in progress
and may include expenses under the following heads:
i)
Land/re-settlement
ii)
iii)
iv)
v)
Office Equipment
vi)
vii)
Vehicles
The provision of works of capital nature which are not catered for in the capital
budget (developmental) will be made against this sub-head. These would include
additional civil work, such as construction of additional residential and nonresidential building and additional civil works at the projects under operation
necessitated due to operational requirements. Full details of such works will be
furnished
explaining
the explanatory
memorandum. It will also be mentioned therein whether these works have had the
administrative approval of the competent authority. The proposal will further be
supported by sanctioned detailed estimates.
13.3
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Chairman WAPDA
ii)
Member (Finance)
iii)
Member (Power)
iv)
Member (Water)
v)
vi)
3. The Authority has directed that the PC-1 for all such schemes shall be
scrutinized by the Planning Department of respective Wing and cleared from
the respective Member before submission to the Working Committee.
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14
PHASING OF BUDGETS
14.1
ii)
Large item of regular payments will be provided for cash flow purposes
in the accounting period in which payment is due, for example fuel,
rates, taxes, bank and loan interest and repayments, etc and may be
phased over more than one month for expenditure control purposes.
iii)
iv)
v)
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Phasing of each cash flow has different implications from income and expenditure.
Whereas the budgets for the later are phased in order to bring about realistically
apportioned statements of account, the purpose of cash flow phasing is to plan
forward the receipts and disbursements of cash so as to make the best use of
periodic resources and to be able to meet foreseeable peaks of expenditures.
14.3
STOCK LEVELS
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15
15.2
REVENUE APPLICATIONS
i)
Operating Expenses
ii)
Capital Expenditure
iii)
iv)
Hydel Levies
v)
Store Purchases
vi)
vii)
Investments
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16
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respective Wings and self financing unit will repay the same by recovering
the cost /loan from the clients and the employees as the case may be as per
prescribed terms.
iv) The GM/DG Finance of respective wing will fix working capital limits of each
self financing unit to meet with funding needs for purchase of inventories
and other cost incurred before receipt of services revenue by the self
financing unit. The deficit and surplus of cash balance from the working
capital limits fixed will be monitored and supported by the GM/ DG Finance
of respective wing.
v) In case, certain assets of a self financing unit are purchased through
obtaining loan from the commercial bank, these assets and loan will be
accounted for in the books of accounts of that self financing unit. The
concerned self financing unit will be responsible to repay the loan along
with interest out of the funds generated through levy of the services
charges. The self financing unit will retain proportionate share of
depreciation and Return on investment for the assets financed through said
loans to service the debt on schedule.
vi) In case, certain assets of a self financing unit are acquired through non
refundable Grants/ Aids, these assets and Grants/ Aids will be accounted for
in the books of accounts of that particular self financing unit and amortized
over the economical useful life of the said assets.
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17
Expense Budgeting
1. The Common Services (CS) is the third Wing of the Authority headed by the
Member Finance. The common services include the offices of the Authority,
office of the Secretary WAPDA, Accounts, Finance, Administration,
Education, Sports, Medical Services and many other allied offices.
2. Budgeting for Common Services (CS) is done on the same lines as detailed
for Self Finance Units. CS budget covers 27 Common Services Offices, 13
Centrally Paid Offices, 08 Accounting Units and 06 Self Finance Units.
Additionally the Medical Directorate WAPDA comprises of 42 Hospitals and
Dispensaries, which run on self-finance basis.
3. Budget Estimates are prepared on the basis of nominal roll, sanctioned
strength and last three years actual expenditure. The expenditure budget
includes pay & allowances of Officer & Staff, Travelling Allowance,
Honoraria/Reward, Employer Charges (Pension Fund & GLI), Medical
Charges (Hospitalization, Consultants fee, Medicine Drugs & Dressing etc.),
Rent, Rate & Taxes, Repair & Maintenance (Electrical & Civil), Office
Machine & Equipment, Audit Charges & Capital Works.
4. The Budget Estimates are prepared on annual basis and these are reviewed
by the B&C Directorate WAPDA bi-annually to make adjustments as may be
required.
17.2
Source of funding
1. The budget for common services is met by the office of Director General
Finance (B&C) WAPDA from the following sources:
i) Authority Overheads charged to water and power wings on approved
pre-determined rates.
ii) Miscellaneous receipts like rent of building, sale of stores/printed
material, Re-imbursement against security charges from NTDC,
Interest Income and other miscellaneous receipts.
2. The office of Director General Medical Services is a self-financing unit
operating some 42 medical facilities. It meets its expenses from charging
for medical services to all WAPDA formations and outsiders including
PEPCO, NTDC and others.
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3. Wapda Sports Board meets its budget requirements in the following manner:
i) Pay and allowances and all other office expenditure of the Board as
approved budget grant.
ii) Expenditure on Sport Activities are met through Annual Grant
sanctioned by the Authority and the profit/income generated from
Endowment Fund placed under the President WAPDA Sports Board
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18
ii)
Travelling Expense
iii)
Honoraria/Overtime
iv)
Pensionery Charges
v)
vi)
vii)
Bank Charges
viii)
Leave Salary
ix)
Telephone Charges
x)
xi)
Free Electricity
xii)
Law Charges
xiii)
Education Cess
xiv)
Training Expenses
xv)
R & M of Vehicles
xvi)
xvii)
xviii)
xix)
xx)
Entertainment Charges
xxi)
Liveries
xxii)
xxiii)
Other Contingencies
xxiv)
Computer Charges
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xxv)
Consultant Fee
xxvi)
xxx)
xxxi)
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19
BUDGETARY CONTROL
19.1
1.
MANAGEMENT ACTION
The phased budget for each accounting period are shown in the
management accounts alongside the actual expenditures for the same
period. Both monthly and cumulative year to date figures are given. The
variance between budget and actual expenditure is calculated and
shown against each item in the accounts. With the assistance of his
accountant each budget holder will provide explanations for the
variances to his principal budget holder in writing, indicating also the
action he has taken to correct an adverse situation.
2.
3.
4.
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from time to time to the contrary, the budget variances will be reported
in writing when the amount is 10%or more of the budget.
5.
6.
7.
When under spending of a budget has occurred and the principal budget
holder has not indicated that the amount is free for re-allocation, the
concerned General Manager Finance will obtain explanation from him
and make recommendations as appropriate to the concerned Member
and the Member (Finance).
8.
ii)
iii)
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WATER AND POWER DEVELOPMENT AUTHORITY
iv)
v)
19.2
FORECASTING RESULTS
19.2.1
1.
General
A forecast of the expected results, at the end of the year will be made
by each budget holder, so that such forecasts can be included in the
management accounts for the periods six, eight and ten. The forecasts
therefore will be submitted to the Budget and Accounts Officer no later
than seven days before the end of the accounting period concerned.
Before forecasts are commenced, the General Manager Finance will
issue general guidelines on assumptions to be made .e.g. any apparent
inflation factor, restraints, if any, on future operations such as might
arise, if an acute shortage of funds is apparent.
2.
Forecasts are made so that the Authority may review its performance
against plan and be aware of any emerging change in pattern and
requirement of resources as the year progress towards its conclusion.
From the forecasts they will be able to make the decision which is
necessary to ensure the achievement of the best possible results. The
Authority requires a well informed assessment of the trends moving by
period six so that achievable targets can be set for the budget for the
following financial year.
3.
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19.2.2
1.
ii)
iii)
iv)
2.
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19.3
COMMITMENTS RECORDS
While every endeavor will be made to accrue in the monthly accounts all known
items of expenditures which have not been entered through books of account
this in itself will not prevent a budget holder from overspending as information
is presented on a historical basis. The budget holders therefore maintain the
records of the commitments they make and commitment controls will be made
at all ordering levels and disbursement officers. Over spending of a budget can
be prevented by review of the uncommitted balance of the budget before
further commitments are made.
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ANNEXURES
These are Model Formats and are subject to change according to the
requirements of the Federal Government. Only the formats issued
by the relevant office of the General Manager Finance calling for
the compilation of the budget shall be treated as the final version
of the formats on which the budget for the year/period shall be
compiled.
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Local
(Figures in million)
Foreign
Total
Allocation
Donor's
Currency
Utilization
upto
June 30,
2013
Terminal
Date
Financial
Year
As per
PC-I
Actuals/
Projected
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(Figures in million)
Foreign
Total
Fixed Expenses
a)
Admn. Expenses
b)
Overhead Charges
c)
d)
Consultants Cost
SubTotal-I Rs:
II.
Assets
III
.
Works
Total (I+II+III) Rs:
Physical Review
Description of Works
Items
Unit
Scope
as per
PC-I/II
Progressive
Achievement on
June, 2013
Targets
fixed for
2013-14
Proposed
Targets
for
2014-15
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A
01
Local
Currency
02
(Rupees in million)
Foreign
Assistance
Total
03
04
ADMN. EXPENSES
Pay of Officers.
House Rent Allowance
Conveyance Allowance
Other Allowances
Pay of Staff
House Rent Allowance
Conveyance Allowance
Other Allowances
Total Establishment Charges:
Travelling Allowance
Transfer Grant
Honoraria
Overtime
Pensionery Charges
Leave Salary & Pension for Deputationists
Cash Medical Allowance
Other Medical Charges
Centralized Medical Expenses
Rent, Rate & Taxes
Bank Charges
Group Life Insurance Premium
Free Energy to Staff
Law Charges
Education Cess
Training Expenses
R&M of Vehicles (POL)
R&M of Vehicles (Other Expenses)
Maintenance of Residential Buildings
Maintenance of Non-Residential Buildings
Advertising & Publicity
Printing & Stationery
Charges for Letter of Credit
Telephone Charges
Light, Heat & Power Charges
Liveries
Postage & Telegrams
Store Handling Charges
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A
01
Local
Currency
02
(Rupees in million)
Foreign
Assistance
Total
03
04
Sports Funds
Computer Charges
Entertainment Charges
Other Contingencies
Social Welfare Cost
Prorata Shares:
- General Manager
- Other
Total (I):
II OVERHEAD CHARGES
III INTEREST DURING CONSTRUCTION
IV CONSULTANTS' COST
Total Fixed Expenses (I+II+III+IV):
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ASSETS- ANNEXURE-W1-D
PUBLIC SECTOR DEVELOPMENT PROGRAMME 2014-15 (PROPOSED)
Name of Project/Scheme:
ASSETS
(Rupees in million)
H
A
01
Local
Currency
02
Foreign
Assistance
03
Total
04
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WORKS- ANNEXURE-W1-E
PUBLIC SECTOR DEVELOPMENT PROGRAMME 2014-15 (PROPOSED)
Name of Project/Scheme:
WORKS
(Rupees in million)
H
01
Local
Currency
Foreign
Assistance
Total
02
03
04
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PUBLIC
SECTOR
DEVELOPMENT
PROGRAMME
SECTOR / SUB-SECTOR:EXECUTING
MINISTRY
AGENCY:-
WAPDA
/ DIVISION:-
SR 1-NAME OF PROJECT
NO 2-LOCATION
3-NAME OF DONOR COUNTRY
/ AGENCY
RELATION
SHIP
APPROVED BY
DDWP/CDWP/
WITH TARGETS/
ECNEC WITH
GOALS OF 11TH
FIVE YEAR PLAN
DATE OF
APPROVAL &
DATE OF
COMPLETION
4
TOTAL
19
20
TO BE MET TO BE MET
FROM
FROM
FOREIGN
OWN
AID
RESOURCES
21
22
ESTIMATED COST
TOTAL
FOREIGN
DUTIES
COM-
ETC
-PONENT
TOTAL
F/AID
BRIEF PROJECT
24
25
UPDATED
OVERALL
THROW
FORWARD
EXPENDITURE
DURING FINANCIAL
EXPENDITURE
PHYSICAL
AS ON IST
FINANCIAL YEAR
2013-14 (JULY TO
DECEMBER 2013)
TOTAL
F/AID
9
10
PROGRESS OF
THE PROJECT
(%AGE)
JULY
2014
(5-15)
17
18
WHETHER
PROPOSED WORK JUSTIFICATION PROJECT
WILL BE
DURING 2014-15
OF DEMAND
OF THE PROJECT $
26
27
28
19-23-24
23
CUMULATIVE
AID (FEC)
ACTUAL
EXPENDITURE
COMPLETED
DURING
2014-15
YES OR NO
29
TOTAL
15
16
TOTAL
REQUIREMENT
30
31
TO BE MET TO BE MET
FROM
FROM
FOREIGN
OWN
AID
RESOURCES
32
33
REQUIREMENT
34
35
TO BE MET
FROM
FOREIGN
AID
36
TO BE MET
FROM
OWN
RESOURCES
37
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ITEMS OF EXPENDITURE
1
Consultancy
Land Acquisition
*Civil Works
COST AS PER
PC-I/ PC-II
2
CUMULATIVE
EXP. UPTO JUNE,
2014 (PROV)
3
(Rs in million)
QUARTERLY FINANCIAL REQUIREMENTS BASED ON WORK PLAN
4th
2nd
Quarter
1st Quarter
Quarter
3rd Quarter
APR JULY - SEP
OCT - DEC
JAN - MAR
JUNE
Total
5
6
7
8
4
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ACTIVITY/ITEM OF WORK
1
Consultancy
Land Acquisition
House Compensation
* Civil Works
UNIT
2
Man
Months
Acres
Nos
SCOPE
OF
WORK
AS PER
PC-I/
PC-II
3
1st
Quarter
JUL-SEP
5
2nd
Quarter
OCT-DEC
6
3rd
Quarter
JAN - MAR
7
4th
Quarter
APRILJUNE
8
Total
9
** Procurement
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Financia
l
Rs in
million
Name of Project/Scheme:
Physical
WorkUni
t
(Rs in million)
PERIOD
Sr.
No.
01
Particulars
of
Contract/
Work
02
From
03
To
04
Approve
d value
of
contract
05
Payment
made
upto
June,
2013
06
FINANCIAL REVIEW
Expecte
Provision for 2014-15
d
Payment
Local
Foreign
during
2013-14 Currency Assistance Total
07
08
09
10
PHYSICAL REVIEW
Scope of
the
Contract/
Work
11
Progress
upto
30.06.201
3
12
Targets
for
201314
13
Targets
for
2014-15
14
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FINANCIAL FORECAST
Sr.No.
01
I
II
III
IV
V
VI
VII
VIII
Component Name
02
Consultancy
Land Acquisition
Civil Works
E&M Works
Procurement (Assets)
Admn. Expenses
Overhead Charges
Interest During Construction
Budget Estimates
2014-15 (Planned)
03
Budget Estimates
2015-16 (Forecast)
04
(Rs. Million)
Budget Estimates
2016-17 (Forecast)
05
Budget Estimates
2014-15 (Planned)
04
Budget Estimates
2015-16 (Forecast)
05
Budget Estimates
2016-17 (Forecast)
06
Progress upto
June 2013
2
Proposed during
2013-14
3
Planned for
2014-15
4
Total
23PHYSICAL FORECAST
Sr.No.
01
Units of
Measurements
03
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Code
No.
1
201
201-0
201-1
201-2
201-4
202
202-0
202-1
202-2
202-4
203
203-0
203-2
204
205
207
209
209-0
Heads of Account
2
Pay and Allowances of Officers
Pay
House Rent Allowance
Conveyance Allowance
Other Allowances
Pay and Allowances of Staff
Pay
House Rent Allowance
Conveyance Allowance
Other Allowances
Travelling Expenses
Travelling Allowance
Transfer Grant
Honoraria
Overtime
Pensionery Charges
Medical Expenses
Cash Medical Allowance
Budget
Estimates
2012-13
(Approved)
3
Proposed
Budget
Revised
Estimates
Estimates
2012-13
2013-14
4
5
Actual Expenditure
200910
6
201011
7
201112
8
Exp.
upto
04/2013
9
(Rupees in million)
Recommendations
Revised
Budget
Estimates Estimates
2012-13
2013-14
10
11
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Code
No.
1
209-1
209-2
210
212
213
217
218
219
220
222
223
223-0
223-1
224
224-0
224-1
225
225-0
225-1
225-2
225-3
225-4
Heads of Account
2
Medical Reimbursement
Centralized Medical Expenses
Rent, Rate & Taxes
Bank Charges
Leave Salary
Telephone Charges
Group Life Insurance
Free Electricity
Law Charges
Education Cess
Training Expenses
Other Training Expenses
Centralized Training Expenses
R & M of Vehicles
POL
Other Expenses
Contingencies
Maintenance of Residential Buildg.
Maintenance of Non Resdl. Buildg.
Printing and Stationery
Advetising& Publicity
Light, Heat & Power Charges
Budget
Estimates
2012-13
(Approved)
3
Proposed
Budget
Revised
Estimates
Estimates
2012-13
2013-14
4
5
Actual Expenditure
200910
6
201011
7
201112
8
Exp.
upto
04/2013
9
(Rupees in million)
Recommendations
Revised
Budget
Estimates Estimates
2012-13
2013-14
10
11
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Code
No.
1
225-5
225-6
225-7
225-8
227
230
231
231-2
231-4
231-6
231-8
232
232-0
232-1
232-2
232-3
233
241
Budget
Estimates
2012-13
(Approved)
3
Heads of Account
2
Entertainment Charges
Liveries
Postage, Stamps & Telegrams
Other Contingencies
Computer Charges
Consultant Fee
Machine & Allied Equipment
Library Books
Plant & Machinery
Scientific Drawing Instruments
Office Machine &Equipment
Furniture & Fixture
Residential
Non Residential
Tools
Miscellaneous T&P
Chief Engineer Desposal Cost
Vehicles
Works
Proposed
Budget
Revised
Estimates
Estimates
2012-13
2013-14
4
5
Actual Expenditure
200910
6
201011
7
201112
8
Exp.
upto
04/2013
9
(Rupees in million)
Recommendations
Revised
Budget
Estimates Estimates
2012-13
2013-14
10
11
Total
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F/LOAN
TOTAL
Budget Estimates
A/CS
CAPITAL EX PENDITURE
HEAD
1
12560
FOREIGN
LOCAL
AMOUNT
PORTION
EX CHANG
E
5
FOREIGN
TOTAL
LOAN
(4+5+6)
6
12585
12610
Office Equipment
12620
12710
12810
PHYSICAL
PROGRESS
ACHIEVED
UPTO
PHYSICAL POSITION
Source of financing
TOTAL
PHYSICAL
PROGRESS
ACHIEVED
UPTO
PHYSICAL
TARGETS
FOR
3
PHYSICAL
PROGRESS
EXPECTED
TO BE
ACHIEVED
UPTO
PHYSICAL
TARGETS
PROPOSED
FOR THE
YEAR
6
LOT - 1 (COLONY)
LOT - 2 (CIVIL WORKS)
LOT - 3.1 (CIVIL WORKS POWER
HOUSE)
LOT - 3.2 (E7M WORKS)
LOT - 4 (T/L)
10510
Land
11010
08xx10
08xx20
08xx21
08xx23
08xx24
08xx25
08xx30
08xx35
08xx40
08xx45
08xx50
Preliminary Expenses
08xx55
902500
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Budget Estimates
A/cs Code
010510
011010
012560
012585
012610
012620
012710
012810
A/Cs
08xx10
08xx20
08xx21
08xx23
08xx24
08xx25
08xx30
08xx35
08xx40
08xx45
08xx50
08xx55
902500
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
2014-15
(Proposed)
TOTAL
AMOUNT
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
Total
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A/cs Code
6105
6115
6120
6125
6305
6320
6321
6322
6500
6325
6525
6526
6527
6528
6805
7005
7105
7305
7310
7320
Account Head
Pay and Allowances
Daily Wages Labour
Employee Benefits
Employers Share in Fund Contribution
Rep. & Maintenance &C.Works on Freehold Land.
Repairs and Maintenance _ General /Plant Assets
Repairs and Maintenance office Equipment
Repairs and Maintenance Furniture and fixture
Depreciation - Fixed Assets
Repairs and Maintenance - Other Physical Property
Depreciation General Plant Assets
Depreciation Office Equipment
Depreciation Furniture and fixture
Depreciation Transportation equipment
Rent, Rates and Taxes
Power, Light, Gas and Water.
Telephone, Fax & Postage
Office supplies and other Equipment
Stores Handling Expenses
Subscriptions and Periodicals
2013-14
(Revised)
TOTAL
AMOUNT
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
2014-15
(Proposed)
TOTAL
AMOUNT
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
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(Rs. Million)
A/cs Code
7325
7610
7710
8205
8405
8805
8810
8815
8900
9010
9025
9610
9620
2013-14
(Revised)
TOTAL
AMOUNT
Account Head
Representation and Entertainment
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
2014-15
(Proposed)
TOTAL
AMOUNT
Financing Pattern
LOCAL
PORTION
FOREIGN
EXCHANGE
FOREIGN
LOAN
Travelling Expenses
Advertising and Periodicals
Professional Fees
Outside Services Employed
Vehicle Expenses - Repairs
Vehicle Expenses - Fuel and Oil
Vehicle Expenses - Licenses and Insurance
Sundry Expenses
Authority's Overhead
Supervisory Charges
Foreign Exchange Loss
Bank Charges
Total
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PUBLIC
SECTOR
DEVELOPMENT
PROGRAMME
AGENCY:-
WAPDA
/ DIVISION:-
(Rs. Million)
SR 1-NAME OF PROJECT
NO 2-LOCATION
3-NAME OF DONOR COUNTRY
/ AGENCY
RELATION
SHIP
APPROVED BY
DDWP/CDWP/
WITH TARGETS/
ECNEC WITH
GOALS OF 11TH
FIVE YEAR PLAN
DATE OF
APPROVAL &
DATE OF
COMPLETION
4
19
20
TO BE MET TO BE MET
FROM
FROM
FOREIGN
OWN
AID
RESOURCES
21
22
ESTIMATED COST
TOTAL
FOREIGN
DUTIES
COM-
ETC
-PONENT
TOTAL
F/AID
BRIEF PROJECT
24
25
UPDATED
OVERALL
THROW
FORWARD
EXPENDITURE
DURING FINANCIAL
EXPENDITURE
PHYSICAL
AS ON IST
FINANCIAL YEAR
2013-14 (JULY TO
DECEMBER 2013)
TOTAL
F/AID
9
10
PROGRESS OF
THE PROJECT
(%AGE)
JULY
2014
(5-15)
17
18
WHETHER
PROPOSED WORK JUSTIFICATION PROJECT
WILL BE
DURING 2014-15
OF DEMAND
OF THE PROJECT $
26
27
28
19-23-24
23
CUMULATIVE
AID (FEC)
ACTUAL
EXPENDITURE
COMPLETED
DURING
2014-15
YES OR NO
29
15
16
REQUIREMENT
30
31
TO BE MET TO BE MET
FROM
FROM
FOREIGN
OWN
AID
RESOURCES
32
33
REQUIREMENT
34
35
TO BE MET
FROM
FOREIGN
AID
36
TO BE MET
FROM
OWN
RESOURCES
37
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ITEMS OF EXPENDITURE
2
Land Acquisition
Recruitment/Establishment
Consultancy
Civil Works
Procurement
Human Resource Development
POL, Repairs and Maintenance
Stationery, Utilities, etc.
Contingency
Others (to be specified)
Total:
APPROVED
COST
3
CUMULATIVE
EXP. UPTO
THE END OF
LAST
FINANCIAL
YEAR
4
2nd Quarter
3rd Quarter
4th Quarter
Total
Total
FEC
Total
FEC
Total
FEC
Total
FEC
Total
FEC
10
11
12
13
14
Prepared by
Approved by
(Project Director)
Ministry
Approved by
P&D Division(Projects Wing)
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ACTIVITY/ITEM OF WORK
1
Land Acquisition
Recruitment/Establishment
Consultancy
Civil Works
Procurement
Human Resource Development
POL, Repairs and Maintenance
Stationery, Utilities, etc.
Contingency
Others (to be specified)
UNIT
SCOPE OF WORK
Prepared by
_________________________________________
(Project Director)
____________________________________
CUMULATIVE
PHYSICAL
ACHIEVEMENTS
UPTO THE END OF
LAST FINANICAL
YEAR
4
OCT-DEC
JAN-MAR
APR-JUN
Approved by
Ministry
Approved by:
P&D Division(Projects
Wing)
Page 109
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Sr
No
Name of
Lender
Currency
of Loan
Withdrawal in
Foreign Currency
RS in
Million
Currency
Amount in
Conversion Rate
Pak Rs
Nomenclature of
the Post
BPS
20
19
18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
Total
Page 110
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Code
Description
1
0105
0110
0120
0123
0125
0126
0127
0128
0130
6005
6105
6115
6120
6125
Actual
Expenses
for the
2nd last
FY
3
Actual
Expenses
for the
last FY
4
Approved
Budget
for
Current
FY
5
Additional/Reapprop.(+)
during
Current FY
Actual
Expenditure
upto 3rd
Quarter
Projected
Expenses
of 4th
Quarter
Revised
Budget
for
Current
FY
8+9=10
Budget
Estimates
for Next
FY
11
Land
Building and Civil
Works on Freehold
LPower
d Generation
Pl
DamsA& Reservoir
General Plant Assets
Office Equipment
Furniture and Fixtures
Transportation
Other Physical
P
t
Total Capital
Budget
Fuel Expenses
Pay and Allowances
Daily Wages Labour
Employee Benefits
Employers Share in
F dC
ib i
Budget for
Current FY
after
Additional/Reapprop.
(5+6)=7
Page 111
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
(Rs. Million)
Code
6130
6305
6315
6316
6320
6321
6322
6325
6500
6600
6805
7005
7105
Description
Actual
Expenses
for the
2nd last
FY
Actual
Expenses
for the
last FY
Approved
Budget
for
Current
FY
Additional/Reapprop.(+)
during
Current FY
Actual
Expenditure
upto 3rd
Quarter
Projected
Expenses
of 4th
Quarter
Revised
Budget
for
Current
FY
Budget
Estimates
for Next
FY
Budget for
Current FY
after
Additional/Reapprop.
Page 112
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
(Rs. Million)
Code
7305
7310
7320
7325
7335
7410
7500
7610
7710
8205
8405
8805
8810
8815
Description
Actual
Expenses
for the
2nd last
FY
Actual
Expenses
for the
last FY
Approved
Budget
for
Current
FY
Additional/Reapprop.(+)
during
Current FY
Actual
Expenditure
upto 3rd
Quarter
Projected
Expenses
of 4th
Quarter
Revised
Budget
for
Current
FY
Budget
Estimates
for Next
FY
Budget for
Current FY
after
Additional/Reapprop.
Page 113
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
(Rs. Million)
Code
8820
8900
9010
9025
9205
9305
9405
9500
9605
9620
9705
9805
Description
Actual
Expenses
for the
2nd last
FY
Actual
Expenses
for the
last FY
Approved
Budget
for
Current
FY
Additional/Reapprop.(+)
during
Current FY
Actual
Expenditure
upto 3rd
Quarter
Projected
Expenses
of 4th
Quarter
Revised
Budget
for
Current
FY
Budget
Estimates
for Next
FY
Hiring of Buses/Plants
etc.
Sundry Expenses
Authority's Overhead
Supervisory Charges
Share of NHP/Water
Usage Charges
Water Management.
Charges for Power
Generation IRSA
Nepra Fees
Ijara Rental Sukuk-II
Interest Charges
Bank Charges
Provision for Reserve
Cash, Store & Other
Losses
Total O&M Budget and
Expenditure
Total Capital and O&M
Budget Expenditure
Budget for
Current FY
after
Additional/Reapprop.
Page 114
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Accou
nt
Code
Activity/
Descripti
on
Budget
Allocat
ed
Work/
Purchase Order
No.
Completi
on Period
in Months
Sta
rt
Dat
e
Endi
ng
Date
Store
Consumpti
on
Total
14
15
14+15=
16
Total
Total
Activity/Description
Start Date
3
Ending Date
4
Material
6
Total
5+6=7
Material
6
Total
5+6=7
Material
6
Total
5+6=7
Remarks
8
Total
Page 115
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Accou
nt
Code
Activity
/Descrip
tion
Budget
Allocated
Work/
Purcha
se
Order
No.
Completi
on Period
in Months
Sta
rt
Dat
e
Endi
ng
Date
Works
Disburseme
nt
Store
Consumpti
on
Total
Works
Disburseme
nt
Store
Consumpti
on
Total
12
13
12+13=
14
15
16
15+16=
17
S.No.
Account
Code
New activities
Old/Pending activities
Activity/Description
Purchase/Work
Order No.
Completion
Period in
Months
Start
Date
End
Date
Works
Material
Total
Works
Material
Total
Works
Disbursement
Store
Consumption
Total
8+9=10
11
12
11+12=13
17
18
17+18=19
Total
Page 116
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
REVISED BUDGET FOR CURRENT FY & BUDGET ESTIMATES FOR NEXT FY (VEHICLE WISE REPAIR) - ANNEXURE-P2-F
Vehicle Wise Detail of Repair Expenses (Account Code 8805)
In respect of ___________________________
(Rs. Million)
Sr.
No.
Year of
Purchase
Reg. No.
Allocated to /
used by
Total
REVISED BUDGET FOR CURRENT FY & BUDGET ESTIMATES FOR NEXT FY (VEHICLE WISE FUEL)- ANNEXURE-P2-G
Vehicle Wise Detail of Fuel Expenses (Account Code 8810)
In respect of ___________________________
Sr.
No.
Year of
Purchase
Reg. No.
Allocated to
/ used by
Average
Fuel
Price (Rs.)
5
(Rs. Million)
Budget Estimate for Next FY
Revised
Budget for
Current FY
(Rs.)
Average
Fuel
Price
(Rs.)
Average
Millage
per liter
or per Kg
KM
Budget
Estimate for
Next FY
(Rs.)
(7+8)/6*5=9
10
11
12
(12/11)*10=13
Total
Page 117
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Description
Opening
Balance
Local *
Store Purchases/Receipts
Foreign **
Actual
Duties/
Total
Material
Taxes &
Foreign
Cost
Others
4
6=(4+5)
Total
7=(3+6)
Consumption
Closing
Balance
9=(2+78)
Page 118
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
SR.
No.
A/C Code
Approved
Budget for
FY
________
Revised
Budget for
FY
________
Budget
Estimates
for FY
________
Page 119
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
A/C
CODE
LC
Date
Expiry Date
Approved
Budget for
FY
________
Revised
Budget for
FY
________
(Rs. Million)
Budget
Estimates
for FY
________
A/C Code
LC Opening Month
Tenure of LC
Page 120
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
BPS
Sanctioned
Strength
Working
Vacant
6
(4-5)
Total
Sr.No
Name of
Formation/
Office
Name of
Office/Offical
BPS
Designation
Date of
Birth
Date of
Joining
WAPDA
Date of
Retirement
Running
Basic Pay
(Rs)
Page 121
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Aug
Sept
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
[Min.Rs]
Total
Page 122
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Aug
Sept
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
[Min.Rs]
Total
Commercial data
Installed Capacity (MW)
Net Electrical Output (GWH)
Applicable Tariff
Fixed Charge (Rs/KW/M)
Variable Charge(Rs/KWH)
Power sales revenue
Fixed Charge (Min. Rs)
Variable Charge (Min. Rs)
Total
Other Income
Total revenue
Expenses
Operating Expenses (W1)
Interest Expenses
Depreciation & Ijarah Rentals
Hydel levies (NHP+WUC+IRSA)
Total Expenses
Net revenue surplus
W1
Employee Pay & Allowances
Employees Benefits
Employees Post Retiremment Benefits
Repair & Maintenance (W2)
Admin Expenses
Total
W2
Repair and Maintenance Works
Consumption of Material for R&M
Total
Note: details of each reciept & payment item will be provided in sub-control level codes (6 digits of chart of accounts)
Page 123
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Page 124
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
ANNEXURES GENERAL
Page 125
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Page 126
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
2010 - 2011
(Actuals)
2011 - 2012 (Budget
2011 - 20122 ( revised
2012 - 2013 (Budget
(physical imports
Estimates)
Estimates
Estimates)
and actual
payment made)
Cash Aid Total Cash
Aid
Total
Cash
Aid
Total
Cash
Aid
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
Development
Invisible
Imports
Total
Current Expenditure (NonDevelopment)
Invisible
Imports
Total
Grand Total
Page 127
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
S.
No.
Name of
Scheme/Project
Total
2011 2012
Budget
2011 2012
Revised
Total
Foreign
Exchange
Exp. From
own
resources
upto 3006-2011
10
Status of the
Scheme/Project
(approved or
un-approved
and date of
approval)
Total
Cost
Foreign
Aid
5
Foreign
Exchange
Component
own
Resources
6
Foreign
Exchange
provision from
own resources
Cash
11
Commodity
Aid
Total
12
13
Name of
Project/Schem
e
Status of the
Project/Schem
e
Total Cost
Cash
Aid
Tota
l
Imports during
2011 - 2012
(Budget Estimates)
Tota
Cash Aid
l
(Rs. in million)
Imports during 2012
- 2013 (Budget
Estimates)
Ai
Tota
Cash
d
l
Page 128
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Purpose
Particulars
of items to
be imported
Page 129
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Particulars
Actuals
2010 2011
Budget
Estimates
For 2011 2012
(Rs. in million)
Budget
Revised
Estimates
Estimates for
For 2012 2011 - 2012
2013
Name of Project:
(a) Expenditure on Experts /
Consultants
(b) Expenditure on Consultants
or preparation of feasibility
studies (please give Details)
(c ) Others
Total
Please a\specify e.g. Legal fees, Demurrage, etc.
Page 130
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BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
1
2
3
4
5
6
7
8
Actuals
2010 2011
Particulars
Expenditure on delegation to be sent
abroad
Expenditure on trainees already sent or proposed to be
sent abroad
Expenditure on mission abroad
Official donations
Subscription to International and Regional
Organization
Leave salary payable to Officer
abroad
Pension payable to officers
abroad
Any other item
Revised
Estimates
for 2011 2012
Budget
Estimates
For 2012 2013
Page 131
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
GOVERNMENT OF PAKISTAN
PLANNING COMMISSION
http://www.pc.gov.pk/
Page 132
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
GOVERNMENT OF PAKISTAN
PLANNING COMMISSION
(INFRASTRUCTURE SECTORS)
Telecommunication
Information Technology
http://www.pc.gov.pk/
Page 133
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
GOVERNMENT OF PAKISTAN
PLANNING COMMISSION
http://www.pc.gov.pk
Page 134
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
PCR 01
(Revised-2010)
PC - IV - ANNEXURE-G11
PLANNING COMMISSION
GOVERNMENT OF PAKISTAN
http://www.pc.gov.pk/?page_id=1138
Page 135
V 7
BUDGET MANUAL
WATER AND POWER DEVELOPMENT AUTHORITY
Revised 2005
GOVERNMENT OF PAKISTAN
PLANNING COMMISSION
http://www.pc.gov.pk/?page_id=1138
Page 136
V 7