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BUDGETING OF

EDUCATION IN PAKISTAN
BUDGET DEFINITION
•Allocation of money
•Statement of receipt and expenditure
•A plan of activities in a time period
•Relating cost to available resources
PURPOSE OF BUDGETING

• To formulate the objectives of development


• To provide means of coordinating activities
of different departments
• To provide bases for comparison of
achievement of planned objectives from time
to time
• To streamline the management of public
funds
SIGNIFICANCE OF BUDGETING

• First step in implementing plan


• Cooperation is secured in organ
• Operation is controlled
• Organizational weakness are
removed
• Balance programme are
developed keeping in view the
resources
OBJECTIVES OF BUDGETING

• Planning the activities


• Coordinating the activities
• Controlling the activities
 FUNCTIONS OF BUDGETING

• Provide operational cost and time frame


for execution of activities
• Delegate’s implementation authority
• Control and evaluate performance
 PHASES OF BUDGETING

• Identification of activities
• Identifications of 4 Ms
• Costing of resources/bases of
costing trends, inflation etc
• Presentation as per guidelines
• Getting approval from C/authority
 TYPES OF BUDGETING
 Line Item budget
 Traditional budget
 activities oriented
 being used in education
 Performance budget
 Management oriented
 Compare actual and estimated result
 Unit cost
 Objective oriented
 PPBS
 Output oriented budget
 Based on system approach
 Functions
 Taxonomic, Classification of activities wrt objectives and goals
 Analytical, compare cost with outcomes find out alternates
 Projective long range planning of inputs
 Steps of PPBS
 1. Situation analysis
 2. Judging suitability of planned activities in the
achievements of the activities
 3. Look for alternatives to achieve objectives set up a
hierarchy of program
 4. Allocate inputs
 5. Phase of inputs for each programmers
 6. Prepare budget with
 - Item wise programme
 - matching the actual and planned output
 - planning inputs for future
 7. Setting up a machinery for review and analysis of
achievements of objectives
Annual budget
• Once a year
Supplement Budget
• Any time
Non Recurring Budget
• For building etc
Recurring Budget
• For salaries etc
Deficit/Deficiency budget
• To overcome the deficit if any
Special Budget
• For special funds
Zero Based Budget
• A fresh attempt to make budget with no previous
commitments
BUDGET PROCEDURE IN PAKISTAN
• Formulation, revenue and expenditure statement
by M/O finance previous years estimates plus
10% increase priority to ongoing projects.

• Authorization. Discussion and debate in


committees and assembly and final approval

• Implementation by concerned
Ministry/department etc

• Review by Auditor General to look under


spending, unauthorized spending re-
appropriation etc.
 PROCEDURE FOR DEVELOPMENTAL
AND NON DEVELOPMENTAL BUDGET

 Developmental budget use of PC-I PSDP preparation.

 Role of working parties.

 Whereas on developmental budget based on previous years


with 10-15 % addition
 ADP/PSDP PREPARATION
 Resource estimation and priorities in P&D (7-9)
calculating available funds,, estimating
expected funds, prioritization
 Preparation of lists of schemes (9-12) from local
council to top
 Printing of ADP (12-2) for discussion in ADP
meeting in March, P&D department to prepare
2-3 alternatives PSDP
 PSDP meeting with departments (3-4) PSDP
and other departments
 Final PSDP and its meeting with F.G and
finalization of PSDP (4-6)
 BOTTLENECKS IN BUDGETING
 Unreliable data
 Budgeting cuts
 Development and Non development
 Over and underestimation of projects
 separation of planning and budgeting
 Mismatch of phasing and release of funds
 Delay in release of funds
 complicated procedure