Instructions (see Instructions Manual for more detailed guidance)

Populate Chart of Accounts segments in Purple worksheets (ADMIN.C, EXP.C, FUNC.C, LOC.C, PROG.G and REV.C), taking the codes from the NCOA Error Checker or the Approved Budget Consolidation Template. Note this must be the same codes as populated in the Budget Templates. Ensure there are no gaps (blank rows) between codes.

Fill in cells B1-B8 (B7 only where appropriate) above.

Compile output data Budget Compilation template sheets 1-5 as follows:

Worksheet 1. Rec Revenue - copy data from budget template Worksheet 1. Recurrent Revenue, Columns A, B and J (row 2 to 2,001) and paste into Worksheet 1. Recurrent Revenue, Columns A:C (row 2 to 4,001) in this template

Worksheet 2. Personnel - copy data from budget template Worksheet 2. Personnel, Columns A:D, F, M (row 2 to 5,001) and paste into Worksheet 2. Personnel, Columns A:F (row 2 to 10,001) in this template

Worksheet 3. Overhead - copy data from budget template Worksheet 3. Overhead, Columns A:D, F, M (row 2 to 10,001) and paste into Worksheet 3. Overheads, Columns A:F (row 2 to 20,001) in this template can be used.

Worksheet 4. Capital - copy data from budget template Worksheet 4. Capital, Columns D:I, P (row 2 to 6,001) and paste into Worksheet 4. Capital, Columns D:J (row 2 to 15,001) in this template

Worksheet 5. Capital Receipts - copy data from budget template Worksheet 5. Capital Receipts, Columns C:E, M (row 2 to 4,001) and paste into Worksheet 5. Capital Receipts, Columns A:C (row 2 to 4,001) in this template

Compile performance data for the Quarter in sheets 1-5 as follows:

Worksheet 1. Rec Revenue - enter administrative and economic codes in columns A and B, and enter actual performance in the relevant column (I:L). Existing rows (where budget has been entered) can be used if the coding is the same. Alternatively new rows can be used.

Worksheet 2. Personnel - enter administrative, economic, function, location and programme codes in columns A:E, and enter actual performance in the relevant column (L:P). Existing rows (where budget has been entered) can be used if the coding is the same. Alternatively new rows can be used.

Worksheet 3. Overhead - enter administrative, economic, function, location and programme codes in columns A:E, and enter actual performance in the relevant column (L:P). Existing rows (where budget has been entered) can be used if the coding is the same. Alternatively new rows can be used.

Worksheet 4. Capital - enter programme code in column D, administrative code in column E, project description in column F, economic, function andlocations codes in columns G:I, and enter actual performance in the relevant column (P:T). Existing rows (where budget has been entered) can be used if the coding is the same. Alternatively new rows can be used. Note if new rows are used, report C.5 Expenditure by Project will not report correctly.

Worksheet 5. Capital Receipts - enter administrative code in column C, project description in column D, economic code in column E, and enter actual performance in the relevant column (L:O). Existing rows (where budget has been entered) can be used if the coding is the same. Alternatively new rows can be used.

Worksheet 1. Rec Revenue - budget amendents should be entered in columns D:G

Worksheet 2. Personnel - budget amendents should be entered in columns G:J

Worksheet 3. Overhead - budget amendents should be entered in columns G:J

Worksheet 4. Capital - budget amendents should be entered in columns K:N

Worksheet 5. Capital Receipts - budget amendents should be entered in columns G:J

Budget Amendments will automically tally to the Revised Budget Column in each of the five worksheets

In order to produce statistical reports that are consistent with the Audited Financial Statements, the full year actuals should be entered. If there are no changes from the Q4 BPR the Full Year actuals can be set as the tally of Q1-Q4 (has to be done manually)

Worksheet 1. Rec Revenue - full year actuals should be entered in column M

Worksheet 2. Personnel - full year actuals should be entered in column P

Worksheet 3. Overhead - full year actuals should be entered in column P

Worksheet 4. Capital - full year actuals should be entered in column T

Worksheet 5. Capital Receipts - full year actuals should be entered in column P

When pasting data into forms 1-5, use the Paste Special - Values option.

Ensure that the Chart of Accounts descriptions lookups (columns with orange headers and white cells) are returning a description. Otherwise there is a discrepancy with the Coding.

Budget Performance Reports for Aggregate Revenues and Expenditures are contained in the Worksheet range A-C (Green). Some Reports will not be populated if the COA Segment has not been applied. MDA Reports are contained in Worksheets D1-D4 (Yellow). Choose MDA from drop down in cell E1 in each worksheet.

Budget Performance Reports for Primary Healthcare and Basic Education are contained within the worksheet range G (Pink)

Once All Data is entered, Review worksheet X. Checks and ensure there are no red cells with values other than zero.

Also review X. Checks for Inter-termporal consistency with previous quarter BPR, and for data integrity and negative values

Domestication of this Tool in States should be done by persons familiar with the templates and proficient in MS Excel. Any tampering with the coding, or non-compliance with the instructions above, could render the outputs incorrect.

Note Report C.5 Capital Expenditure by Project will only report if Actual Capital Expenditure is recorded in the same row as the Budget