Manual for Development Projects - Planning Commission

Chapter-9
Federal SAP Secretariat, Islamabad.
9.13 The SAP donors reimburse a portion of development and non-development expenditures incurred in
the sectors of primary education, primary health, population welfare, and rural water supply and sanitation,
excluding those already funded under ongoing foreign aided projects.
9.14 Expenditures eligible for reimbursement are identified in detail by federal and provincial governments
and agreed with the SAP donors. These include all expenses incurred for delivering the basic services,
including salaries, operating expenses, supplies of goods, civil works and maintenance expenses etc.
Expenditures financed under other donor-aided projects are reported separately and are not eligible for
reimbursement under the SAP project.
9.15 Reimbursement can be claimed at intervals, determined by the capacity of the Government to generate
the claims. Claims are made separately for each SAP sector, in each province or federal territory, in the
form of a Statement of Expenditure (SOE) specifying categories (civil works, goods, operating costs, etc)
and total eligible expenditure. Each SOE is to be supported by a financial statement, separating recurrent
and development expenditure by function and object, together with the respective civil accounts and
summary of ADP-scheme expenditure. The financial statement would specify the categories of
expenditures eligible for donor financing, such as, civil works, goods, and operating costs - and would not
be applied to ineligible items, such as, land acquisition and taxes. The claims for reimbursement would be
submitted to the Federal SAP Secretariat, under the authority of the Additional Chief Secretary, P&D. The
Federal SAP Secretariat, would certify that the sector met the eligibility criteria before forwarding the SOE
to the SAP donors for reimbursement.
b) Disbursement for Participatory Development Programme (PDP)
9.16 For the Participatory Development Programme (PDP), funds are disbursed through special account,
opened by the Federal Government with an anticipated allocation of US $ 500,000. The primary objective
of the PDP ;is to encourage community involvement in the institutional options available for promoting
SAP related activities. The PDP will assist community organizations, NGOs, private institutions,
foundations and government agencies to explore strong linkage with communities in expanding quality and
availability of social services.
c) Disbursement of Monitoring and Evaluation Expenditure
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9.17 In the case of the monitoring and evaluation SAP compo-nents, 100% disbursements are made against
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9/23/2010