Instructions to Fill in Cash/Work Plan

Cash Plan

General

• The Cash Plan has to be prepared  on the basis of  allocations made in the PSDP for the  next financial year.

• Provide name of the ministry/division alongwith Project and PSDP allocations.  The serial number of the project as reflected in the PSDP may also be provided.

• The actual expenditure are the expenditure actually incurred on the project.  The funds transferred to PWD/C&W department are not expenditure rather it is deposited with the department to be spent on behalf of executing agency.  The expenditure incurred by PWD/C&W department may be shown as an expenditure.

Object/Functional Classification

• The classification and head of expenditure as given in the chart of account of PIFRA

Items of Expenditure

• The major components of expenditure have been identified in the Cash Plan.  However the items of expenditure may vary from project to project.  The executing agency may incorporate any additional item of expenditure as per approved items of expenditure given in the PC-I

• The executing agencies can further bifurcate an item of expenditure if required.

Approved Cost as per PC-I

• Provide item-wise approved cost as reflected in the PC-I.

Cumulative Expenditure

• Provide item-wise, cumulative expenditure upto the end of last financial year.

Quarterly Financial Targets

• The cash requirements be worked out on the basis of quarterly physical activities proposed to be undertaken in the next financial year.

• Ensure a relationship between items of Work Plan and cash requirements of different items of work.

Work Plan

General

• The Work Plan has to be prepared on the basis of activity chart annexed with the Work Plan. 

• Identify the activities to be undertaken on the basis of PSDP allocations for next financial year. 

•  The activities have to be developed in line plan or bar.


• In case, PSDP releases are not lapsable, the executing agency is required to prepare a separate Work Plan for the unspent releases. 

Items of Work

• The items of works are the same as indicated in the Cash Plan.  In case of addition of any item in cash plan,  it may also be added in the Work Plan.

Unit 

• Please indicate the Unit of measurement.  It can be kanals, acres, hectare  for land and sq. ft. for civil works etc.

Scope of  Work

The approved scope of work in quantifiable terms as per PC-I be provided.

• Physical targets/items of work be provided in absolute figures and not in percentages.

Cumulative Physical Progress

• Item-wise cumulative Physical progress uptill 30th June of the last financial year be provided.

Quarterly Physical Targets

• The quarterly physical targets are developed on the basis of activities identified and   time  allocated for each activity in activity chart.

• The activity-wise targets  developed  be reproduced under quarterly Physical targets.

Out Put Indicators

• Indicate output of the project in quantifiable terms (if applicable) during  the financial year.

Activity Chart

• Activity charts have been developed to identify the time required in undertaking an activity.

• Relationships between different activities have to be developed.  An activity can be undertaken after completion of previous activity or a number of activities can be undertaken simultaneously.

• Time required to undertake an activity can be identified by line or bar.

• Activity chart will not be developed for

1. POL, repairs and maintenance.
2. Stationery utilities etc.
3. Contingencies.