<p> Punjab Rural Water Supply and Sanitation Program Financial Management Manual </p><p>LIST OF ABBREVIATIONS AWP Annual Work Plan AA Assistant accountant of GPWSC COA Chart of Accounts CAG Comptroller and Auditor General of India DPMC District Programme Management Cell DO Divisional Office of DWSS DSR Detailed Survey Report DWSS Department of Water Supply and Sanitation EE Executive Engineer FRC Financial Review Consultants FMR Financial Management Reports GOI Government of India GoP Government of Punjab GP Gram Panchayat GPWSC Gram Panchayat Water and Sanitation Committee IEC Information Education and Communication JE Junior Engineer LOC Letter of Credit MoU Memorandum of Undertaking MTP Medium Term Plan MIS Management Information System MV Multi village NGO Non-Government Organisation NGI Non-Government Individual O&M Operation and Maintenance OWP Overall work plan PMU Project Management Unit PMC Programme Management Consultants RWSS Rural Water Supply Scheme SDE Sub-Divisional Engineers SPMC State Programme Management Cell SO Support Organisation SV Single village SWAp Sector wide approach SWSM State water Supply and Sanitation Mission TOR Terms of Reference VST Village Support Team ZP Zila Parishad</p><p> i</p>