1. PREREQUISITES FOR MTBF BUDGETING
  1. Finance Department to issue budget strategy paper and budget call circular (end of September)
  2. Provincial MTBF Committee notified by DOH level
  3. DOH (Prov. MTBF Committee) to convey priorities and indicative ceilings to cost centers (two weeks after issuance of BCC)
  4. DOH (Prov. MTBF Committee) to arrange orientation of DDOs and budget related staff on MTBF (to be finished by October 2nd week)
  5. Ensure availability of all budget-related government circulars/notifications, etc. (October 3rd week)
2. PREPARATION OF BCC-IX FORM (PERFORMANCE INDICATORS AND TARGETS)
  1. DHO to arrange joint exercise for each cost center for setting targets of KPIs using the MTBF BCC-IX form (performance indicators and targets) (November 3rd week)
3. PREPARATION OF BCC-IV FORM (PROPOSAL FOR SCHEDULE OF NEW EXPENDITURE)
  1. Based on information collected during resource gap analysis, each cost center to prepare SNEs using BCCIVfor preparing demand of physical assets (key input requirements) (October 4th week)
4. PREPARATION OF BCC-III FORM (DETAILS OF SANCTIONED POSTS FOR REGULAR EXPENDITURE ESTIMATES)
  1. Collect payroll details of all currently posted staff (November 2nd week)
  2. Compute annual increment and estimate salaries of posted staff and vacant positions for budgeting period (November 2nd week)
  3. Incorporate allowances as per latest circulated pay and allowances (November 2nd week)
  4. Cost center to consolidate all this information on the BCC-III form (November 2nd week)
5. PREPARATION OF BCC-II FORM (ESTIMATES OF REGULAR EXPENDITURE)
  1. Estimate operating expenses using standardized tools (November 3rd week)
  2. Incorporate salary and operating expense estimates in BCC-II Form (November 4th week)
6. MTBF BUDGET SUBMISSION & APPROVAL
  1. Each cost center to prepare its SNE/s using BCC-IV Form and send to DHO (October 4th week)
  2. DHO/DGHS to scrutinize all SNEs, ask for explanation of any new expenditure if necessary, and submit finalized SNEs to DOH (November 1st week)
  3. DOH (Prov. MTBF Committee) to review, approve and consolidate above SNEs for onward submission to FD for approval (November 2nd week)
  4. Each cost center to submit duly signed and stamped MTBF budget comprising of BCC-II, BCC-III and BCCIX to DHO (First week of December)
  5. DHO to submit budget of all cost centers in the district to DGHSS (First week of December)
  6. DGHSS to submit budget to DOH after necessary review (December 2nd week)
  7. DOH (Prov. MTBF Committee) to review and submit budget to Finance Department (December 4th week)
7. BUDGET USE & REPORTING
  1. After the release of the budget, each cost center shall report object-wise expenditure details to Finance Department through proper channels (end of each quarter)
  2. DHPMT to regularly review progress for ensuring timely use of allocated resources (quarterly basis)
  3. DOH (Prov. MTBF Committee) to oversee whole MTBF Budget Preparation process, conduct regular progress review and recommend budget release
ACRONYMS
AOP
ANNUAL OPERATIONAL PLAN
BCC
BUDGET CALL CIRCULAR
DAP
DISTRICT ACTION PLAN
DDO
DRAWING AND DISBURSING OFFICER
DGHS
DIRECTOR GENERAL HEALTH SERVICES
DHO
DISTRICT HEALTH OFFICER
DOH
DEPARTMENT OF HEALTH (HEALTH SECRETARIAT SINDH)
FD
FINANCE DEPARTMENT
KPIs
KEY PERFORMANCE INDICATORS
MTBF
MEDIUM TERM BUDGETARY FRAMEWORK
POL
PETROLEUM, OILS, AND LUBRICANTS
SNE
SCHEDULE OF NEW EXPENDITURE MANAGEMENT TEAM
• VERTICAL PROGRAMS•DEVELOPMENTPARTNERS IEC MATERIAL TRAININGS MEDICINES & SUPPLIES EQUIPMENT COST CENTER LEVEL KEY INPUT REQUIREMENTS • HR •EQUIPMENT • FURNITURE• BUILDING• VECHILES• OTHERS SNC BCC-IV BCC- III BCC- II REGULAR BUDGET EXPENCE DAP/AOP EXPENSE REVIEW BY DHPMT PRE-REQUISITES:•MTBF COMMITTEE• BUDGET STRATEGYPAPER• BUDGET CALL CIRCULAR OPERATION EXPENSES ESTIMATION• MEDICINES AND SUPPLIES• LABORATORY SUPPLIES• UTILITY EXPENSES•POL(FOR GENERATORS etc)•STATIONERY COSTS•PRINTING AND PUBLICATION•REPAIR AND MAINTENANCE•OTHERS BCC - IX BCC - III BCC - II DOP REVIEW, FEEDBACK, RELEASES BUDGET SENT TO FD FOR ALLOCATION BUDGET REVIEW AND APPROVAL MTBF COMMITTEE MTBF COMMITTEE MTBF COMMITTEE MTBF COMMITTEE INDICATIVE BUDGET CEILING - FD BUDGETING PRIORITIES & CEILING - DOH INFORMATION COLLECTION ON RESOURCES ORIENTATION OF DDOS ANDACCOUNTS STAFF ON BUDGETING KPI TARGET SETING FOR BCC-IX COST CENTER LEVEL ESTIMATIONS AND GAP ANALYSIS COST CENTER BUDGER ESTIMATES BUDGET SUBMITTED TO DOH UTILIZATION REPORTING