The Work and Financial Plan (WFP): Mastering Accomplishment Reporting

The Work and Financial Plan (WFP): Mastering Accomplishment Reporting

• 1.
  The Work andFinancial Plan (WFP): Mastering Accomplishment Reporting Presented by: Cashmir Pangandaman Planning Officer Bangsamoro Liaison Office in Metro Manila
• 2.
  What is WFP? • Officialdocument detailing planned Programs, Projects, and Activities (PPAs). • Purpose: – Translates the annual budget (GAA) into measurable physical and financial targets. – Basis for the release of funds and for monitoring utilization of funds (DBM NBBC No. 436, 1994) – Supports the Budget Proposal and is also used as basis for Project Procurement Management Plan or PPMP (COA Procurement Auditing Guidelines, 2009) • Legal Mandate: Required by DBM/COA for budget execution and monitoring.
• 3.
  Why DBM and COA Mandates Matterfor WFP? • DBM requires WFPs from agencies – to ensure that planned activities (work plans) and corresponding fund needs (financial plan) are aligned with the national budget; and – to guide the release and monitoring of funds. • COA uses the WFP – to plan its audits and verify that agencies implement their planned activities in a lawful, efficient, and accountable way. – through auditing, COA holds agencies accountable for how they use funds based on what they declared in their WFP.
• 4.
  Why We Report: Beyond Compliance • Accountability:Proves effective and efficient use of public funds to oversight agencies. • Future Planning: Identifies best practices and operational bottlenecks. • Performance Evaluation: Primary basis for assessing unit and individual performance (e.g., SPCR/IPCR).
• 5.
  Elements of the WFP: WhatDid We Promise? • PAP Title: The specific item being implemented. • Output Indicator: The official metric for success. • Physical Target: The numerical goal (e.g., 5 projects, 10 trainings). • Financial Target: The allocated budget. • Takeaway: The WFP sets the baseline for everything you report.
• 6.
  Aligning Accomplishments to National Goals •Goal/Impact: Supports the Philippine Development Plan • Outcome: Achieves the Major Final Output (MFO) of the agency. • Output: The PPA deliverables (what the WFP targets). • Activity: The steps taken to produce the output. • Focus: Your accomplishment must show a clear line of sight to the MFO and Goal/Impact. • Takeaway: Every accomplishment should demonstrate a line of sight from what the agency does (activities) to what it delivers (outputs), the outcome it aims to achieve (MFO), and the broader national impact it supports (e.g., PDP).
• 7.
  In the contextof BARMM: Aligning Accomplishments to Strategic Goals of the Office of the Chief Minister • Strategic Goal 1: Institutionalize rational systems, processes, and structures and foster moral governance and culture of excellence towards an efficient and effective bureaucracy in the Bangsamoro. • Strategic Objective 1.1: To continuously improve standardized systems and process on government services. • Initiative: Implementation of a systematic review mechanism, and standardization • Activity: Provide liaison services to the international offices or embassies and national offices/agencies on matters related to the BARMM government • Responsible Party: BLOMM • Target – Year 2023 (baseline): 90% – Year 2024: 90% – Year 2025: 100% – Year 2026-2028: 100%
• 8.
  The Strategic Reporting Framework: The 4V's • To present accomplishments effectively, we must address four critical aspects: – V1: Variance (Target vs. Actual) – V2: Verification (The Proof/Evidence) – V3: Validation (Explaining Gaps/Bottlenecks) – V4: Value (Impact and Results)
• 9.
  V1: Variance (Target vs. Actual) • PhysicalAccomplishment: • Compare Actual Output vs. WFP Target. • Formula: Actual / Target * 100%. • Financial Accomplishment: • Compare Actual Obligations/Expenses vs. WFP Allotment. • Metric: Budget Utilization Rate (BUR). • Key Message: Must be internally consistent (e.g., 100% physical completion should ideally align with high BUR).
• 10.
  V2: Verification (Means of Verification - MOV) •Every claim needs proof. • Examples of MOV: • Signed Memoranda of Agreement (MOA) or policy issuances. • Attendance Sheets, Photo Documentation, Notice of Activity, Post L and Report, and Evaluation Forms (for trainings). • Inspection and Acceptance Reports (IARs) for procured goods. • Official Reports and Data (e.g., COA submission). • Principle: If it’s not documented, it didn’t happen (in government reporting).
• 11.
  V3: Validation (Explaining Variances and Gaps) •Do not just report the numbers— report the narrative. • Positive Variance: Explain how you exceeded the target (e.g., streamlined process, unexpected funding). • Negative Variance/Delay: Provide clear reasons (e.g., procurement issues, budget adjustments, external factors). • Mandatory Action: Include a Corrective Action Plan for any significant shortfall (e.g., 'Remaining funds will be re-aligned/activities consolidated in Q4.').
• 12.
  V4: Value (Focus on Outcomes, NotJust Outputs) • Outputs vs. Outcomes: • Output (WFP): 100 farmers trained. • Outcome (Value): 15% increase in crop yield among trained farmers. • Narrative Reporting: Use compelling, data-driven language to show the positive change for the Target Beneficiaries. • Focus: How did the PAPs make a difference in people’s lives or the agency’s mission? • Output refers to the direct products or deliverables of an activity or program. These are the tangible goods, services, or completed tasks that result immediately from the work done. (OECD, 2002) • Outcome refers to the effect, change, or impact that occurs because of those outputs. Outcomes are often longer-term, less directly controllable, and reflect broader objectives or performance goals. ( https://www.projectmanagementstation.com/outcome-vs-output)
• 13.
  Effective Presentation of Accomplishments • UseVisual Aids: Charts, graphs, and tables are clearer than raw numbers. • Adhere to Format: Use the prescribed reporting template (e.g., Quarterly Physical and Financial Report/Accomplishment Report). • Clarity: Use non-technical language when presenting to non-specialist audiences. (e.g, budget utilization (technical) to use of budget (non- technical) • Sign-Off: Ensure proper certification and approval from authorized personnel. (e.g. Head of Office, Chief of Planning, Chief of Budget, Senior Minister)
• 14.
  Strategic Focus: A Forward Look • Reiteratehow your accomplishments contributed to the agency's Major Final Output (MFO). • Briefly summarize the lessons learned (what worked/what didn't). • Present your plans for the next reporting period to show continuous improvement and strategic thinking. • Takeaway: The WFP is not just a form; it's our promise. The Accomplishment Report is how we prove we delivered.
• 15.
  Questions and Discussion
• 16.
  Thank you!