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Root Cause Analysis for Low Performance in Percentage Expenditure Against Approved Record of Proceedings (ROP)

 

Low performance means the fund for National TB Elimination Programme (NTEP) is not utilised as expected.

The data for the same is available in Public Financial Management System (PFMS) portal and the non-utilisation of funds can occur in two scenarios:

1. Absent or delayed fund flow

2. Non-utilisation of the already available fund

 

Analyse the data as follows:

  • Is the low performance noticed during a particular time period? (Time Analysis) - Fund flow less during the first half of financial year? More fund flow towards the end of financial year/ less utilisation in which quarter? Further explore reasons for low expenditure during a specified time, if any.
  • Is there delayed flow/ underutilisation particular to a TB Unit (TU)? district ? or is it uniform through out the state? (Place Analysis) - Further explore the reason for delayed release/ under-utilisation in a particular TU/ district, if any.

There is a total of 19 indicative norms under NTEP budgeting. Compare the utilisation against each indicative norm of the approved ROP.

The initial allocation will be based on cash flow forecasts of NTEP (based on their action plan and budgets). Subsequent funds will be released based on expenditures and projected requirement for release of funds.

 

Timely AUDIT needs to be done to ensure proper fund utilisation under each head.

  Possible Causes Suggested Solutions
Delayed/ Absent fund flow 
  • Lack of convergence and intersectoral coordination
  • Complex fund flow mechanism
  • Timely submission of expenditure may NOT happen due to:
    • Technical issues
    • Shortage of Human Resource (HR)
  • High prioritisation of the programme by the government to avoid the delay
  • System/ team in place for the intersectoral coordination
  • Strong monitoring and timely submission of reports
  • Training and capacity building of HR
  • Finding the cause and sorting it - ensuring internet connectivity, capacity building of staff
  • Adequate recruitment of HR/ training available HR
Under-utilisation of fund
  • Absence of proper auditing
  • Technical reasons 
  • Less spending under certain heads 
  • Shortage of HR
  • Communication gaps/ miscommunication
  • Transparent auditing of the expenses
  • Fast tracking the activities where fund utilisation is low by comparing with Programme Implementation Plan (PIP)
  • Adequate recruitment of HR/ training available HR
  • Establishing a system/ channel for proper communication
  • Regular monitoring of budgetted activities and expenditure

 

Note: This page describes only an approach for analysis of low performance and has not captured the entire list of problems or solutions. The root cause analysis may be modified according to the local context.

 

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Assessment

Question Option 1 Option 2 Option 3 Option 4 Correct answer Explanation Page id Pretest Post test
What are the possible causes of low percentage fund utilisation against approved ROP? Delay in fund flow Absence of proper auditing Lack of intersectoral coordination All the above 4

Delay in fund flow, absence of proper auditing and lack of intersectoral coordination are all causes of poor performance.

      

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