PLANNING

PLANNING & BUDGET MANAGEMENT   At the Outset, you may like to know what are you going to achieve in this section

   PLANNING

Planning is proposing a set of actions or activities in a sequential order to achieve the required objectives or fulfill the needs.In other words planning is a process for indentifying the needs that exist in a perticular area for achieving specific goals,evolving strategies to address them and proposing suitable activities as per the strategies.

There are various types plans. Based on the duration we have short term plan,long term/perspective plan.Level and coverage also determine the plan as micro plan and macro plan.

Being a faculty of DIET, we need to prepare some plans regularuly such as SSA Training Action Plan, DIET Fund Traings Plan, Wingwise Action Plans and the like.

 PERSPECTIVE PLANS AND ANNUAL PLANS 

Each district will prepare a perspective Plan and an Annual Plan. Perspective plan:

The perspective Plan will be a Plan for universalisation within the time frame of a project. It will be based on the existing position with regard to attendance, retention, drop out and learning achievement. It will work out the total requirement for universalisation, spread over a number of years. A clear Plan for improving access, increasing retention and ensuring achievement will be a part of the perspective Plan. The Perspective Plan will also be a dynamic document rather than any blue print and would be subject to modifications based on the feedback on the programme implementation. It will also work out the requirement of school infrastructure and teaching learning materials based on these assessments. The perspective plan will follow the broad financial norms set out in an earlier section. The perspective Plans will also take note of the presence of the non-governmental sector and its contribution towards UEE. The perspective plan will not rule out modifications in the Annual Work Plans based on field experience. The projections of the perspective Plan are tentative and departures on possible interventions may be made as per need.

Annual plan:

The Annual Plans have to be based on a broad indication of resource availability to a district in a particular year. The district would undertake a prioritization exercise in the light of the likely availability of resources. The Annual Plan will be a prioritized plan in the light of the likely availability of resources. The National/ State Mission will appraise these Annual Plans and changes brought about considering the resource availability.

While the objective of the Perspective Plan is to assess and Plan for the unfinished UEE agenda in a particular district, the Annual plan is an exercise in prioritization. The perspective Plans of districts would be the basis for placing demand for additional financial resources for UEE in the years to come. The appraisal teams would ensure that planning is as per nationally/ State accepted norms.

Preparation of Perspective and Annual Plans require creation of capacities at all levels. Besides the teams of resource persons from the National/ State mission, efforts to develop State specific institutional linkage for planning support will also be explored. Consultation with research institutions for undertaking State specific educational agenda has already been initiated. The same would be finalized in consultation with the State governments. The quality of the planning exercise will depend on the efforts of capacity building and the supervision of the planning process. It must be reiterated that quality planning process will require institutional reforms that allow local communities to participate effectively in the affairs of the school. The involvement of the teaching community in the planning process would also be necessary to ensure that the school system emerges as the principal institution for community partnership.

The District Institutes of Education and Training (DIETs) have a Planning and Management unit. These units have to be fully operational. The CRCs, BRCs and DIETs have a significant role in the preparation of perspective and Annual Plans and their systematic implementation keeping the planning process in mind.

The following are some of the Plans that we need to prepare every year in DIET.
Wingwise Action Plan DIET Fund Action Plan Action Plan-SSA Trainings

DIET Annual Plan

 POINTS TO BE KEPT IN MIND WHILE PREPARING ANY PLAN
 * 1) OBJECTIVES - What you want achieve through the plan?
 * 2) TIME - The time limit within which you have to complete the plan.
 * 3) PROCESS</FONT> - What are the things required, what you have and the instructions from the Department
 * 4) ACTIVITIES</FONT>- What are the activities to be planned to achieve the objectives?
 * 5) FINANCIAL REQUIREMENTS</FONT>- What is the fincance available for the particular plan?
 * 6) EVALUATION</FONT>- To findout the outcome of the planning and its process.
 * 7) FOLLOW UP</FONT>- To see the how far the changes have been brought about and for self apparaisal.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> WHAT A DISTRICT PLAN MUST HAVE? xvii. Large scale participation of women and other disadvantaged groups in the planning process. xviii. A clear gender focus in all the activities under the plan. Every intervention must be gender sensitive. xix. Large scale evidence of school-based activities like Bal melas, Jathas, sports, Maa – beti sammelans, etc. xx. Evidence of ·	interface with elected representatives at all levels ·	process based constitution of committees at each level ·	institutional arrangements for decentralized decision making ·	consultation with teachers ·	community contribution for universal elementary education ·	school mapping and micro planning habitation wise/ village wise/ cluster wise/ urban slum wise/ ward wise ·	joint Bank accounts in each school/VEC/School Committees to receive community contribution and to spend government grants ·	focus on making education relevant to life. xxi. Survey of ·	available school facilities, including non-governmental educational institutions; ·	0-6 age group children and facilities for their education and development; ·	6-14 age children through preparation of Education Registers and identification of institution for schooling. xxii. Relocation of teacher units taking into account the presence of the non-governmental sector and its impact on school attendance. xxiii. training needs and survey of capacities for orientation and training with existing institutions; xxiv. needs, school-wise/habitation-wise of additional school facilities, teachers, etc.; xxv. school wise/EGS center wise incentives of meals, scholarships, uniforms, free textbooks and notebooks, etc.; xxvi. teaching-learning materials; xxvii. Information System; xxviii. available financial resources and priority of needs. xxix. Community ownership of the district plan. A plan for quality education including a plan for ·	early childhood care and education; ·	children with special needs. xxx. Incorporation of issues like local specific school timings, etc.; xxxi. Reflection of all investments in Plan and Non Plan being made in a particular district for elementary education.

A few salient features of the Appraisal process will be as follows</FONT>


 * 1) To be conducted jointly by central and state government representatives in the initial phase, along with experts to be selected by NIEPA/NCERT/SSA/SCERT/SIEMAT
 * 2) States to undertake appraisal after sufficient institutional capacities are developed through networking with national level institutions
 * 3) Assessment to ensure that mobilization has been the basis of planning and plan reflects participatory planning process
 * 4) Level of community ownership to be the critical factor in appraisal of plans
 * 5) Participation of NGOs, institutions, individuals, Panchayati Raj Institutions and urban local bodies
 * 6) Assessment of community contribution in school activities
 * 7) Assessment of institutional arrangements for decentralized decision making and capacity building in local resource institutions.
 * 8) Assessment of involvement of teachers in the planning exercise.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> The Plannig process

The procees of planning may go in this following way
 * A vision
 * Solid data base
 * Nature;In stead of top down approach plan would be better if it is bottom up and Participatory.It must be felt as their own by the stake holders.
 * Interaction with community and terget groups.
 * Documentation of cunsultations.
 * Micro planning.
 * Identifying issues and interventions.
 * Target setting.
 * Strategies for target achievement and procedures of implimentation.
 * Cost and Budgeting: It includes managing budget.

As every activty needs planning providing training needs planning more.But training may not follow the process above said but it will definately have the compnents like vision,objecives of the training,expectations of the stake holders,Targets,Issues and Strategies,Methodology and Budgeting. <h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> <h2 style="margin:0;background-color:#8d9a42;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;">

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> WHY KNOW ABOUT BUDGET MANAGEMENT?

Every training program requires resources usually referred as people, purse and package. Money as a resource is to be studied as source and spending. The procuring of funds and spending funds are to be related to the achieving of the objectives – Hence there in a tri-polar relationship which must be understood.

A detailed analysis of sources of funding, norms of spending and relating the objectives is the purpose of audit. The entire financial management needs documentation – this topic covers the aspects of financial management of the aspects referred above.

<h2 style="margin:0;background-color:#F7D79C;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> BUDGET MANAGEMENT

What is budget and currency of budget?

Budget is allocation of financial resources to meet the expenditure of a training program, which has been approved in the annual plan of the institute. Budget has a currency only in the financial year in which it is sanctioned. When the fund is not utilized within the financial year, it lapses or it cannot be in currency and so cannot be used without a fresh sanction in the next financial year. So currency means use of budget in a specific time period – or financial year.



Essential characteristics of budgeting

Budget is a preliminary essential step, a guiding factor, to foresee the anticipated expenditure, for a program, so that no confusion is created at the end, resulting in lack of funds. Budgeting is mainly an exercise to know the available resources on the hand, and the requirement of the various programs on the other hand, so that decisions can be made about balancing the needs and resources and also prioritizing the various training/action research/extension programs. Budget is to be secured before starting a program, so that cost analysis can be done. Budgeting is an estimate. Budget is required for all in service, extension and action-research activities. the actual expenses may vary from the estimate. There should be consistency between the estimated budget and actual expenditure. In order to find out this, it is essential to work out the cost analysis from various angles.

How is budget provided?

The budget can be provided in several forms:

(a) Very rarely funds may be provided in cash for a program, which has to be spent within a specified period. (b) The allocated funds for a specific program, but unutilized and deviated for a needy program have to be got approved, after devising new norms.
 * 1) Allocation of funds through an execution of order: the order has to be converted as cash by means of submitting a bill to the treasury. (AC or DC bill)
 * 2) Transfer of budget from one institute to the other through DD/Cheque. This money has to be creadited to the account of Head of the Institute and interested for the program and obtained in the form of cheque or cash.
 * 3) Post performance payment or reimbursement basis : One has to incur the expenditure out of contingency amount and submit the account for claiming reimbursement.
 * 4) Any other:

Reappropriation of funds

It is possible that funds are allocated to the DIET under various sub-heads of one Head of A/C. Out of them, there may be full utilization of funds in one-head while there is saving in some other. The principal may reappropriate funds from one sub-head to another sub-head under the same Head of A/C report action the higher authorities for ratification. On the other hand, if there is a shortage of funds under different Heads of A/C, then approval of higher officials is needed for reappropriation of funds among different Heads of A/C.

What are the norms for budgetary allocation?

Budgetary allocations are usually made on the basis of some norms of expenditure. Norms are of 3 main types:


 * Fixed and Statutory
 * Dictated Norms
 * Flexible

Fixed and statutory

The norms are fixed such as Karnataka Financial Code, Karnataka Civil Service Rules, and Manual of Contingent expenditure.

Dictated norms

Sometimes the norms are dictated by the funding agencies {(UNICEF/NCERT/Transferring agencies (DSERT/DPEP/SSA/ZP/Others)}, which have been normally formulated and approved by the appropriate authority and thus needs to be followed.

Flexible

Budget allocation is made giving total freedom for the training programme to incur expenditure. But under these circumstances, one has to make the expenditure on the basis of general norms of govt. expenditure, exercising option only in limited areas.

What are the procedures for budgetary allocation?

The budgetary allocations made, are to be documented and so the following procedures are to be followed:


 * 1) Preparation of the bill and entry in the relevant register
 * 2) Encashment and corresponding entries in the bill register and cash book
 * 3) Approval of budget break-up from the concerned authority based on norm specified in the sanction.
 * 4) Incurring expenditure as per the norms fixed (purchasing of stationery, Xerox, Honorarium, Travel expenses etc.)
 * 5) Maintaining the vouchers with proper certification and documentation.
 * 6) Formal auditing of the accounts.
 * 7) Remittance of balance, cash in appropriate accounts.
 * 8) Preparation/submission of NDC bills within 1 month after drawl of the amount if encashed on AC bill. Otherwise immediate settlement (within 3 days after the completion of program)

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> How should the budget proposal be prepared?

Budget is required in DIET not only for the in service training programs, but also for the extension activities and Action research activities, etc. budget proposal is to be prepared in all such cases. After deciding about the nature of program to be undertaken, the budget proposal for the specific training program as per the following format:

Norms of expenditure


Only approved funds in the proposal
 * 1) Can be utilized
 * 2) The rates or scales of expenditure
 * 3) Rates of expenditure as ordered by the Government shall be followed.
 * 4) When ever rates are not prescribed approval should be obtained in the budget proposal itself.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> Format of the Budget Proposal


 * 1) Name of the program
 * 2) Number of participants in the program
 * 3) Venue of the program
 * 4) Duration:
 * 5) Number of resource persons required:
 * 6) Materials required:
 * 7) Nature of program:

(Training, Orientation, Workshop, Seminar material production like SUPW, Low cost Teaching aids etc.)

'''A Budget proposal should also contain the estimate of expenses involved. This is to be given in the format given below:'''

1. T.A. for the total no.of Participants @ ... per person (Flexible no. X rate)	=

2. T.A. for resource persons @ (Flexible no. X ..........	=

3. D.A. for participants @ (Flexible ........ X ........	=

4. D.A. for resource persons @ (Flexible ....... X .......	=

5. Remuneration for resource persons=

6. Tea & working lunch for participants, resource persons & staff @ flexible No. ...... X ...... X Tea X ...... Lunch   =

7. Stationery required @ per participant No. ....... X ...... =

8. Cost of preparation of study materials for participants No. X ....... =

9. Special allotment required (if any) as in educational Technology Workshop Science workshop Field visits Team Teaching Etc.

10. Additional remuneration for workshops or programs where guidance, group work where number of Resource persons is large

11. Miscellaneous Expenses: contacting resource persons printing distribution of certificates additional cost of materials as the SUPW etc. postage, auto/bus fare etc.

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<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> How will the funds flow for the programme?

Apart from training programmes budget for other activities also have to be prepared as per the norms of the funding sources and considering the details of the activities for eg : Action research has to take into accounts, visits copying and canvassing of tools documentation etc. whereas a publication has to take into account the following aspects.

Budgeting for Publication
A.        Title of the publications
 * 1) Size of the font
 * 2) Colour of the font
 * 3) Position of the Title
 * 4) Background/addition

B.       Size of the book/shape of the book
 * 1) A4/A6/Crown
 * 2) Number of pages

C.       Paper quality

D.       Content of the book
 * 1) Written material – long maps
 * 2) Font size/different presentation
 * 3) Title/Sub title-font size
 * 4) Illustrations/photos/drawings if any
 * 5) Graphs/data sheets
 * 6) Colour of each item, letter, picture and graphs

E.	Binding quantity Hand bound /staple/any other

F.	No. of copies required
 * 1) Packing and supply
 * 2) Cost per page/per book7.	priced or not

How are the expenses in the training program to be regulated?
PLANNING

There is a need to plan for pre training activities. Post training activities.
 * Identification of training needs
 * Selection of subject and topics for training
 * Selection of resource persons
 * Preparation of training material
 * Selection and collection of reference books
 * Printing and supply of training material
 * Resource persons training
 * Preparation time table for actual training.
 * Consolidation of all vouchers and arranging them.
 * Repayment of cash advance.
 * Preparation of D.C. /N.D.C. bills.
 * Monitoring of training impact in classroom situation.

Printing of training module Printing of training module is an important step in training. According to the needs of training module, one has to decide the mode of printing of books according to their needs. §	 If we need small quantity of books we have to go for quotation. §	If the number is large call for the tender. §	Before starting plan we should aware of type of  funding available for training. (norms varies from state fund project fund)

If it is Single source we have to go for single tender.

All the expenditure incurred shall be supported by relevant vouchers and accounts shall be submitted within a fortnight by the Course Director to the Principal of DIET, so that the NDC bill is submitted by the Principal as per schedule. There is a need to maintain separate account, cashbook and double entry system for Central or for SSA scheme.

One receiving proposals from teachers, DIET may scrutinize the proposals with reference to the number, their focus, relevance, the target group etc and place it before the Governing Council for decision and sanction.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> DOCUMENTATION OF FINANCIAL EXPENDITURE

What is Documentation of financial expenditure?

For any financial expenditure, it is essential to document it right from the state of writing proposal and combine documentation for all the expenditure incurred in the program. Once there is documentation regarding the financial expenditure, it is useful for any person to carry out the work. Types of Documentation <h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> <h2 style="margin:0;background-color:#8d9a42;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;">
 * 1) Budgeting
 * 2) Attendance Register
 * 3) Allotment Register
 * 4) Acquaintance Register
 * 5) Bill Register
 * 6) Materials Register
 * 7) Cash Book
 * 8) Stock issue Register
 * 9) Voucher file

<h2 style="margin:0;background-color:#F7D79C;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> WHAT IS AUDITING?

Auditing is a check-measure. It enables on to check whether funds are utilized for the work in accordance with the objectives specified. It also helps one: (1) to relate the expenditure worth the norms (2) to find if there is any deviation from the norms. Thus auditing ensures proper spending and utilization of funds separate financial norms are usually not provided for the training programs. In the absence of separate financial norms, existing financial norms under KCSR, KFC and MCE are accepted for auditing.

Certain special expenditure is incurred in the training programs, for which there are not specific norms of expenditure. In such cases provision should be made in the budget proposed itself. Some of these like rates of expenses for working lunch, remuneration to Resource Persons, limits of expenses for stationery, etc are fixed by competent authorities through a circular or notification. This becomes the norm for expenditure for audit purposes.

Certain areas of work do not lend themselves to norms. For example, material production under SUPW, preparation of models under teaching. In such cases, the expenditure is related to the objectives of the course and sanction should be accorded on the budget proposal itself. This becomes a guide here for auditing, since such expenditure is according to budget sanction.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> Types of Auditing


 * 1) Internal Auditing
 * 2) external Auditing

Internal auditing is the auditing undertaken by the staff of DIET, preferably by persons, who are not involved in the conduct of the program. Internal audit is a measure to set right problems at the level of the DIET itself.

It is necessary that the person, who undertakes to internal audit is not biased or prejudiced what is to be done in the internal audit is that the internal auditor should compare the expenditure incurred with the normal spelt outing the proposal which clearly state the objectives of the program. This makes the internal auditing objectives in all respects.

External auditing is the audit undertaken by a outside agency. It is usually the accounts section of DSERT/CPI/AG( State and Central)/Charted accountants(for SSA funds), who ever is entrusted with the job.

<h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> Why is Auditing Necessary?

In a larger perspective, auditing implies costing for comparison with similar programs conducted by other organizations. It ensures (1) measures to regulate expenditure by revising the norms (2) review of the scales of expenditure and other financial aspects for effective implementation of training program. <h2 style="margin:0;background-color:#cedff2;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;"> <h2 style="margin:0;background-color:#8d9a42;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#000;padding:0.2em 0.4em;">

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 * 1) [[media:Planning_work_sheet-1.pdf‎|Planning work sheet-1]]
 * 2) [[media:Planning_Activities_Revised(webind).pdf‎|Activity Sheet Planning-2]]

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