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By Mr. Riaz Khan, Member National Reconstruction Bureau, Pakistan

. PRE DEVOLUTION ISSUES. NO COMMUNITY INVOLVEMENTLIMITED ACCESS OF PUBLIC NO ACCOUNTABILITY TO CITIZENSCENTRALIZED SYSTEMPRIORITIES NOT IN LINE WITH NEEDSNO OWNERSHIPDEVELOPMENT

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By Mr. Riaz Khan, Member National Reconstruction Bureau, Pakistan

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    2.

    3. PRE DEVOLUTION ISSUES

    11. DEVELOPMENT PROCESS Need Identification Project Preparation Appraisal by Budget & Development Committee Approval by Council Implementation Monitoring Progress Operationalization on Completion Evaluation

    13. BUDGET PROCESS OVERVIEW Budget Meetings / Inputs Budget Call Letter Budget Preparation Non-development (Receipt / Expenditure) Development (CCB & Non-CCB Schemes) Review by Budget and Development Committee Approval by Council Execution / Management & Monitoring Re-appropriation Supplementary Grants Revised Budget � Excess and Surrenders

    14. SALIENT FEATURES - BUDGETING

    15. SALIENT FEATURES - BUDGETING

    23.

    24. CCBs are established under LGO, 2001 Improvement of existing public service delivery facilities Development and management of a new facilities Provide a legal framework for non-elected citizens to participate in development activities at the local level 25% of Development Budget reserved for CCBs by local governments Minimum 25 persons to register a CCB Minimum CCB contribution 20% in cash Approved funds are transferred to CCB Bank Account and Project is executed by CCBs Detailed procedures provided under CCB Rules 2003 CITIZEN COMMUNITY BOARDS

    32. APPLICATION FOR REGISTRATION

    34. CCB COSTS ESTIMATES

    35. CCB COSTS ESTIMATES

    36. CCB PROJECTS REPORT

    38. PRE DEVOLUTION - CENTRALIZED PROCUREMENT

    39. DECENTRALIZED PROCUREMENT

    49. AUDIT FLOW CHART - DISTRICT GOVERNMENTS

    50. ACCOUNTABILITY IN NEW SYSTEM

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