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Performance Based Budget 2021-22 to 2023-24

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Performance Based Budget 2021-22 to 2023-24 Performance Based Budget 2021-22 to 2023-24 Government of Pakistan Finance Division Islamabad Preface This document has been prepared to comply with the requirement laid down in Section 9 of Public Finance Management Act, 2019. The medium-term Performance Based Budget which is referred to as the "Green Book" is an endeavor to specify the purposes i.e. output and outcomes expected to be achieved with funds appropriated by Parliament. The Green Book provides supplementary information to the details of Demands for Grants and Appropriations, which set out the details of the Budget by accounting Budget line according to the functional and object classifications of the Chart of Accounts. The key elements of Green Book are: Three-year framework for budgetary planning which lies at the heart of the MTBF reforms. Under this process ministries make their plans and prepare budgetary estimates for a rolling 3-year budgetary horizon. This includes the 2021-22 estimates, which are to be appropriated by Parliament, and two additional or "outer" years estimates (in this case 2022-23 and 2023-24) for planning purposes. Breakdown of each Ministry's Budget by "Outputs". Outputs represent major lines of service delivery of each ministry. Each ministry identifies its main lines of service delivery and the costs associated with the delivery of each main line of service, down to the level of the individual spending unit. This would enable Parliament and other stakeholders to assess whether value for money in terms of delivery of services is being achieved. Linkage of service delivery with total budgetary allocations for each Ministry / Division (current and development). As the government budget is divided between the recurrent budget and development budget, the delivery of outputs and outcomes requires a combination of allocations through the recurrent budget to meet the operations costs and development budget to meet cost of expansion of access to services or improvement of the future quality of public services. Development of indicators, which should be used for measuring the quantity and quality of services (outputs) to be delivered. The Green Book also provides targets for the levels of services, which the ministries and divisions are expecting to achieve. Budgetary preparation based on specified outputs/services, provides a basis for monitoring of the results expected from public spending. Identification of outcomes that represent effects of service delivery on the target population. Outcomes are often more difficult to measure than outputs and are typically measured less frequently. I hope that this document would be of value in terms of describing the linkage between budgetary allocations and the public services delivered. YUSUF KHAN Secretary to the Government of Pakistan Finance Division Islamabad, the 11th June 2021 i Table of Contents Composition of this document v Summary of the Medium-Term Budget vii Detailed Medium-Term Budget Estimates by Services Delivery Page Cabinet Secretariat Cabinet Division 1 President's Secretariat - Personal 4 President's Secretariat - Public 5 Prime Minister's Office (Public) 6 Prime Minister's Office (Internal) 7 National Disaster Management Authority 8 Board of Investment 10 Prime Minister's Inspection Commission 13 Naya Pakistan Housing Development Authority 15 Pakistan Atomic Energy Commission 17 Pakistan Nuclear Regulatory Authority 19 Pakistan Space and Upper Atmosphere Research Commission 21 Establishment Division 23 Federal Public Service Commission 27 National School of Public Policy 29 Civil Services Academy 31 Poverty Alleviation & Social Safety Division 32 Benazir Income Support Programme 34 Pakistan Bait-ul-Mal 36 Aviation Division 38 National Security Division 41 Earthquake Reconstruction and Rehabilitation Authority 43 Climate Change Division 44 Commerce Division 47 Communications Division 51 Ministry of Defence Defence Division 54 Survey of Pakistan 57 Defence Production Division 59 Economic Affairs Division 61 Ministry of Energy Power Division 64 Petroleum Division 66 Ministry of Federal Education, Professional Training, National Heritage & Culture Federal Education and Professional Training Division 69 Higher Education Commission 75 ii National Vocational and Technical Training Commission 79 National Heritage and Culture Division 81 Ministry of Finance & Revenue Finance Division 86 Controller General of Accounts 91 Revenue Division / Federal Board of Revenue 94 Auditor General of Pakistan 98 Foreign Affairs Division 100 Housing and Works Division 102 Human Rights Division 105 Ministry of Industries and Production Industries and Production Division 109 Financial Action Task Force National FATF Secretariat 114 Information and Broadcasting Division 115 Information Technology and Telecommunication Division 119 Inter Provincial Coordination Division 122 Interior Division 125 Kashmir Affairs and Gilgit-Baltistan Division 131 Ministry of Law and Justice Law and Justice Division 134 Supreme Court of Pakistan 137 Islamabad High Court 139 Federal Shariat Court 141 National Accountability Bureau 143 Federal Ombudsman Secretariat for protection against harassment of women at workplace 145 Election Commission of Pakistan 147 Council of Islamic Ideology 150 Federal Judicial Academy 152 Federal Tax Ombudsman Secretariat 153 Wafaqi Mohtasib Secretariat 155 Maritime Affairs Division 157 Narcotics Control Division 160 National Food Security and Research Division 163 National Health Services, Regulations and Coordination Division 168 Overseas Pakistanis and Human Resource Development Division 172 Parliamentary Affairs Division 174 Ministry of Planning, Development and Special Initiatives Planning, Development and Special Initiatives Division 176 China Pakistan Economic Corridor Authority 180 Privatization Division 181 Railways Division 183 Religious Affairs and Inter-Faith Harmony Division 187 Science and Technology Division 190 iii States and Frontier Regions Division 198 Water Resources Division 200 National Assembly and The Senate National Assembly 204 The Senate 206 iv Composition of this document This document presents medium-term (2021-22 to 2023-24) budget estimates by outputs for each Ministry / Principal Accounting Officer separately. The presentation in the document, also known as the MTBF "Green Book" has been improved this year. The following key improvements have been made: 1. The budget is presented by Ministry / Principal Accounting Officer (i.e. the executing agency). In order to present reconciliation with the Demands for Grants and Appropriation, the budget for each Principal Accounting Officer is also shown by Demands for Grants. This method of presentation allows enhanced understanding of policy priorities (services or outputs) and the related budgets. For example, in the book "Demands for Grants and Appropriations" the budget for Higher Education Commission is part of the Demands shown in the Finance Division. The MTBF "Green Book" shows the same budget but mentions it under the Principal Accounting Officer - i.e. the Executive Director of Higher Education Commission. A reconciliation between "Demands and Grants and Appropriations" and MTBF "Green Book" is also shown with each Principal Accounting Officer separately. 2. The actual expenditure (on provisional basis) is provided for the past two years (i.e. for 2018-19, and 2019-20). The expenditure has been extracted from computerised accounting system called "Project to Improve Financial Reporting and Auditing" (PIFRA). These numbers are provided on provisional basis. 3. Name of the policy and it's weblink The budget 2021-22 is to be appropriated by the Parliament while the budget estimates for outer-years (2022-23 and 2023- 24) are provided for planning purposes. The budget estimates for outer-years are a result of a technical exercise completed by the Finance and Planning Divisions to provide predictability of resources on the recurrent and development budgets. The budget ceilings (2021-22 to 2023-24) were issued to all the Federal Ministries by the Finance Division April / May 2021 after the approval of Budget Strategy Paper by the Cabinet in March 2021. For each Ministry the following information is presented: 1. Entity Name: This is the name of the organisation that is headed by a Principal Accounting Officer while the Minister is the Executive Authority. 2. Executive Authority: Designation of the Minister is provided in this area. 3. Performance Agreement: Key themes KPI's that happened between Prime Minister and Minister of related Ministry. v 4. Goal: A high-level statement providing overall goal of the organisation (Ministry / Division / Principal Accounting Officer) is included. 5. Policy Document: Relevant policy document is provided in this section. 6. Budget Information: In this section actual expenditure, budget, and forecast estimates are provided by: Outputs-Office Responsible: These are the services delivered by an organisation (Ministry / Division / Principal Demands for Grants: Demands for Grants are the method of appropriation. In this section reconciliation between Demands for Grants and budget by Principal Accounting Officer is provided. Inputs: These are the line-items - or object classification of the Chart of Accounts. 7. Performance Indicators and Targets: For each of the Output selected performance indicators and targets are provided in this section. Note Please note that the Actual Expenditure shown in this document is based on provisional figures obtained from the relevant Ministries and Accountant
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