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M A N U A L F O R P R O GR A M M E M A N A G E M E N T B U D G E T ( P M B ) E X C E L T O O L – V E R S I O N 7

( J U N E 1 6 , 2 0 1 4 )

CONTENU

1. Introduction ........................................................................................................................................................2

2. The structure of the PMB tool ............................................................................................................................2

3. DATA ENTRY SHEETS ...........................................................................................................................................3

3.1. “Identification” Sheet .................................................................................................................................3

3.2. “PMB Entry FORM” sheet ...........................................................................................................................5

4. INFORMATION SHEET .........................................................................................................................................7

4.1. “Code of accounts” sheet ...........................................................................................................................7

5. PIVOT TABLES .....................................................................................................................................................8

5.1. “Pivot DETAIL PER YEAR” sheet ..................................................................................................................8

5.2. “Pivot DETAIL PER QUARTER” sheet ...........................................................................................................8

5.3. “Pivot SUMMARY” sheet ............................................................................................................................8

5.4. “Pivot RATIOS 1” sheet ...............................................................................................................................8

5.5. “Pivot RATIOS 2” sheet ...............................................................................................................................8

5.6. RATIOS 3 sheet ...........................................................................................................................................8

6. ANNEXES .............................................................................................................................................................9

ANNEX 1 –STATE AND REGION CODES ...................................................................................................................9

ANNEX 2 –LIST OF NGO CODES ..............................................................................................................................9

ANNEX 3 –LIST OF COLUMNS, LABELS AND FORMULAS IN PMB ........................................................................ 12

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1. INTRODUCTION

It was decided to extend the approach used for component 1 to all 3MDG components. Each IP proposal will comprise of two budgets: the Programme Management Budget (PMB) on the one hand (using the PMB Excel tool), and the Plan and budget for “field activities” on the other hand (using the CTHP Excel tool).

Both tools have been developed in a “database approach” which means that there is a clear separation between the raw data (entered by the user) and the reports/queries the managers want to draw. The numerous advantages of this approach notably include:

Drop-down lists for limited predefined list of options No formulas in the main Data Entry sheet No macros Automatic codification (using the Code of Accounts) The different reports/queries (pivot tables) are all generated based on the same data

source, which ensures consistency in figures Data can be automatically transferred from the Excel sheets to a database for the purpose

of consolidation, queries and reporting (data mining)

2. THE STRUCTURE OF THE PMB TOOL

The PMB tool contains 12 sheets:

2 “Data Entry” sheets (green tabs)

1 “Information” sheet (locked) (red tab)

6 “Pivot tables” sheets (orange tabs)

3 hidden and fully locked sheets (black tabs)

(Sheets are detailed in the next sections below)

Sheet Name Protection Purpose 1 IDENTIFICATION Partially protected General information 2 PMB ENTRY FORM Partially protected PMB 3 CODE OF ACCOUNTS Locked Gives information on the PMB structure and code of accounts 4 PIVOT DETAIL PER YEAR Full report on data entered grouped by level, category of expense, etc. 5 PIVOT DETAIL PER

QUARTER Full report on data entered grouped by level, category of expense, etc.

6 PIVOT SUMMARY Report on data by level, State/Region and Township 7 PIVOT RATIOS 1 Average cost per capita per year 8 PIVOT RATIOS 2 Average cost per person month 9 RATIO 3 PMB cost/Township plan cost 10 Data for pivot tables Hidden and locked See annex 5 11 CoA for DLL & AC Hidden and locked See separate file 12 List R&T Hidden and locked See separate file

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3. DATA ENTRY SHEETS

3.1. “IDENTIFICATION” SHEET

The sheet is locked: the user is just authorised to enter data in the green cells.

3MDG Component Components are displayed in a drop-down list. An error message appears if the user enters a Component that is not predefined in the list.

Options:

Integrated 00

MNCH 11

TB 21

MALARIA 22

HIV_AIDS 23

Other CD 29

Nutrition 30

NCD 40

Mental health 50

W&S 60

AEI 70

Other component 98

Name of the Organisation IPs are displayed in a drop-down list. An error message appears if the user enters an IP that is not predefined in the list.

See list of IPs in Annex 3.

Call for proposals Id Free text. Proposal Version n° Free text Proposal submission date Free text (date format DD/MM/YY) Period of time Enter the start and end date. The number

of months is automatically calculated.

Indirect cost in % of direct cost (for IPs) Indirect cost for IPs (usually 6% for INGOs and 7% for UN)

3MDG Component MNCH 11

Name of the Organisation (contractor) Other 059

Call for proposals Id 1_CfP_3MDG_C1_Call_201306

Proposal version N°

Proposal submission date

Subcontractors

Period of time From 1/08/2013

To 31/12/2015

Duration in months 29

2013 2014 2015 2016

Indirect cost in % of direct cost 6% 6% 6% 6%

2013 2014 2015 2016

Exchange rate US$ 950 950 950 950

Grant n° grant01

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For Component 1 (MNCH)

Township Population Townships covered by the proposal (delete cells for Township(s) not covered)

Population covered Annual budget from Township assessment file

Annual budget from Township assessment

file extrapolated to the actual number of

months

Falam 48,383 1 48,383 131,990 318,976

Tedim 94,961 1 94,961 215,725 521,335

Mindat 44,095 1 44,095 130,072 314,341

Madupi 52,491 1 52,491 135,799 328,181

Total 239,930 4 239,930 613,586 1,482,833

The table above will be pre-filled: the user has just to indicate the Township(s) they intend to cover by entering “1” in the corresponding line(s). Population and budget data (from Township assessment files) are automatically updated.

For Component 2 (ATM)

The table above does not need to be filled. The user has just to enter the targeted population.

Total targeted population 239,930

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3.2. “PMB ENTRY FORM” SHEET

The entry form is formatted as an Excel table1 (name=PMBDataEntry, limited to 1,500 lines) placed in the sheet “PMB Entry Form”. The sheet is partially locked to avoid deletion of entire lines/columns (but, of course, contents of cells, lines and columns can be deleted). For each budgeted activity, the user should enter:

Level (column A)

“Levels” are displayed in a drop-down list. An error message appears if the user enters a Level that is not predefined in the list. Empty cells are allowed (although it does not make sense to plan activities without linking them to a level).

Options:

Central 01

Region/State 02

District 03

Township 04

All 06

Other 98

State/Region (column B)

All “States/Regions” are displayed in a drop-down list. An error message appears if the user enters a State/Region that is not in the list. Empty cells are allowed: usually, if an activity is planned to happen at Central level, the State/Region and the Township fields will remain empty.

See the list of States/Regions in Annex 1

Township (column C)

All “Townships” (from the State/Region entered in column B) are displayed in a drop-down list. An error message appears if the user enters a Township that is not in the list If the State/Region is not specified in column B, no Township will be displayed. Empty cells are allowed: usually, if an activity is planned to happen at Central level or at State/Region level (but with no specific targeted Township), the Township fields will remain empty.

See the list of Townships in Annex 2

Category of expense 1 (column D)

All “Categories of expense 1” are displayed in a drop down list. An error message appears if the user enters a Category that is not predefined in the list. Empty cells are allowed (although it does not make sense to budget activities without linking them to a Category).

Options:

Human_resources 500

Office_costs 600

Transport 700

Equipment_and_furniture 800

Other_costs 900

Category of expense 2 (column E)

All “Categories of expense 2” (relating to the “Category of expense 1” entered in column D) are displayed in a drop-down list. An error message appears if the user enters a Category that is not in the list. If the “Category of expense 1” is not specified in column D, no “Category of expense 2” will be displayed. Empty cells are allowed (although it does not make sense to budget activities without linking them to a Category).

See below.

Item (column F)

Free text.

Unit (column G)

Free text, although an indicative list of Units is displayed in a drop-down list (a warning message appears if the user enters a Unit that is not in the list). The mandatory Units are:

PERSON MONTH (for salaries or TA) PERSON DAY (for fees to TA/Expertise) TRIP (for Int’l and local travels) DAY (for per diem, accommodation, etc.) TRAINEE (for all training activities) MEETING (for all meetings, workshops, seminars)

“Unit” is case-sensitive: if the user enters “Person Month” in one

Indicative list of Units:

Day

List

Lump sum

Meeting

Month

Other

Person month

Person day

1 Refer to Excel User’s Guide for explanations on what are « Tables »

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line and “person month” in other lines, the Pivot Tables will display 2 different groups.

Quarter

Workshop

Trainee

Trip

Village

Year

Sub-contractor (column H)

All “Sub-contractors” (entered in the “Identification” sheet) are displayed in a drop-down list. An error message appears if the user enters a Sub-contractor that is not in the list. Empty cells are allowed.

The Unit Cost in US$ for Years 2013-2016 (columns I-J-K-L)

Use US$ only.

The Quantity per quarter (from 2013-Q4 to 2016-Q4) (columns M to column Y)

Comments (column Z)

Free text. This column is not part of the PMBDataEntry table. All columns beyond column Y can be freely used.

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Category of expenses 2 (grouped by Category of expense 1)

4. INFORMATION SHEET

4.1. “CODE OF ACCOUNTS” SHEET

This sheet is locked: it provides information to the user on (1) the structure of the budget, and (2) on predefined lists (that appear in the drop-down lists) and codes. The users won’t have to use the codes: the codification is automatic and codes are displayed in the pivot tables (see below).

Code Category of expenses 1 Code Category of expenses 2

501 Salaries Int'l s taff

502 Salaries national/loca l profess ional s taff

503 Salaries support s taff

504 Salaries other s taff

505 Int'l travel

506 Local travel

507 Per diem

508 Accommodation

509 Other a l lowances

510 Consultancy and expertise

599 Other personnel costs

600 Communication

601 Consumables

602 Office fuel and lubricant

603 Insurance

604 Office Maintenance&Repair

605 Office rental

606 Uti l i ties

607 Other rental

699 Other office costs

701 Vehicle purchase

702 Vehicle rental

703 Vehicle fuel and lubricant

704 Vehicle Maintenance&Repair

705 Vehicle insurance

799 Other transport costs

801 ITC equipment

802 Other equipment

803 Furniture

899 Other equipment and furniture costs

901 Workshop

902 Seminar

903 Tra ining

904 Meeting

905 Evaluation/Survey/OR

999 Other other costs

Human resources

Transport

600 Office costs

Equipment and furniture

Other costs

500

700

800

900

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5. PIVOT TABLES

Five pivot tables2 are pre-defined in the tool. Pivot tables are used to transform raw data (from the PMBEntry Form) into structured reports. Users can add as many more pivot tables as they consider necessary (see annex 4 for the list of fields that can be used to create pivot tables).

5.1. “PIVOT DETAIL PER YEAR” SHEET

This pivot table displays the data entered in the PMBntryForm broken down by Level, Regions/State, Township, Category of expense 1, Category of expense 2, and Item with annual quantity and value (US$) – Indirect cost, direct cost and total cost.

5.2. “PIVOT DETAIL PER QUARTER” SHEET

This pivot table displays the data entered in the PMBntryForm broken down by Level, Regions/State, Township, Category of expense 1, Category of expense 2, and Item with quarter quantity and value (US$) –direct cost only.

5.3. “PIVOT SUMMARY” SHEET

This pivot table displays the data entered in the CTHPEntryForm broken down by Level, Regions/State, Township, Category of expense 1, Category of expense 2, with total quantity and value (US$) – Indirect cost, direct cost and total cost.

5.4. “PIVOT RATIOS 1” SHEET

This pivot table displays the data entered in the CTHPEntryForm broken down by Level, Regions/State, and Township with total cost (US$) and cost per capita per year.

5.5. “PIVOT RATIOS 2” SHEET

This pivot table displays the data entered in the CTHPEntryForm broken down by Level, Regions/State, and Township with total quantity of “Person month” and average cost of “Person month”.

5.6. RATIOS 3 SHEET

Actually this is not a pivot table but just two ratios:

Total PMB cost divided by Total Township plan cost (from Township assessment files – “Identification” sheet).

Total PMB cost divided by (Total Township plan cost + Total PMB cost)

2 We refer the users to the MSEXCEL guidelines and User’s Manual for more explanation on how to create and use « pivot

tables ».

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6. ANNEXES

ANNEX 1 –STATE AND REGION CODES

State/Regions Code

Ayeyarwady 017

Bago_East 007

Bago_West 008

Chin 004

Kachin 001

Kayah 002

Kayin 003

Magway 009

Mandalay 010

Mon 011

Rakhine 012

Sagaing 005

Shan_East 016

Shan_North 015

Shan_South 014

Tanintharyi 006

Yangon 013

ANNEX 2 –LIST OF NGO CODES

IP Code

AFXB 001

AHRN 002

Alliance 003

AMI 004

ASG 005

AusAID 006

BI-MM 007

BS 008

CARE 009

CDA 010

CESVI 011

ChristianAid 012

CMSD 013

Consortium 014

CWS 015

DMIA 016

DRC 017

FL 018

GMS 019

GRET 020

HELP 021

HKI 022

HLHS 023

IDU 024

IOM 025

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IP Code

JOICFP 026

JSI 027

KNS 028

KRN 029

LRC 030

Malteser 031

MAM 032

MANA 033

MBCA 034

MBCOA 035

MCC 036

MdM 037

MercyCorps 038

Merlin 039

MESLM 040

MHAA 041

MHT 042

MKM 043

MMA 044

MMCWA 045

MNCP 046

MNMA 047

MOH 048

MPG 049

MRCS 050

MSF-CH 051

MSF-H 052

MSI 053

MSM 054

NAP 055

NCA 056

NHL 057

NOKL-WH 058

NTP 059

PA 060

PDO 061

PGK 062

PlanMyanmar 063

PM 064

PPPH 065

PSI 066

RI 067

RMO 068

SARA 069

SCiM 070

SEG 071

SPHCM-UNSW 072

SWC 073

SWN 074

UNAIDS 075

UNFPA 076

UNICEF 077

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IP Code

UNION 078

UNODC 079

UNOPS 080

USAAus 081

VBDC 082

WB 083

WC 084

WHO 085

WV 086

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ANNEX 3 –LIST OF COLUMNS, LABELS AND FORMULAS IN PMB

Column Label Content Formula

A Level Self-explanatory =PMBDataEntry[@Level]

B Region/State Self-explanatory =PMBDataEntry[@[Region/State]]

C Township Self-explanatory =PMBDataEntry[@Township]

D Category of expense 1 Self-explanatory =PMBDataEntry[@[Category of expense 1]]

E Category of expense 2 Self-explanatory =PMBDataEntry[@[Category of expense 2]]

F Item Self-explanatory =PMBDataEntry[@Item]

G Unit Self-explanatory =PMBDataEntry[@Unit]

H Sub-contractor Self-explanatory =PMBDataEntry[@[Sub-contractor]]

I Unit cost US$ 2013 Self-explanatory =PMBDataEntry[@[Unit cost US$ 2013]]

J Unit cost US$ 2014 Self-explanatory =PMBDataEntry[@[Unit cost US$ 2014]]

K Unit cost US$ 2015 Self-explanatory =PMBDataEntry[@[Unit cost US$ 2015]]

L Unit cost US$ 2016 Self-explanatory =PMBDataEntry[@[Unit cost US$ 2016]]

M Qty 2013 Q4 Self-explanatory =PMBDataEntry[@[Qty 2013 Q4]]

N Qty 2014 Q1 Self-explanatory =PMBDataEntry[@[Qty 2014 Q1]]

O Qty 2014 Q2 Self-explanatory =PMBDataEntry[@[Qty 2014 Q2]]

P Qty 2014 Q3 Self-explanatory =PMBDataEntry[@[Qty 2014 Q3]]

Q Qty 2014 Q4 Self-explanatory =PMBDataEntry[@[Qty 2014 Q4]]

R Qty 2015 Q1 Self-explanatory =PMBDataEntry[@[Qty 2015 Q1]]

S Qty 2015 Q2 Self-explanatory =PMBDataEntry[@[Qty 2015 Q2]]

T Qty 2015 Q3 Self-explanatory =PMBDataEntry[@[Qty 2015 Q3]]

U Qty 2015 Q4 Self-explanatory =PMBDataEntry[@[Qty 2015 Q4]]

V Qty 2016 Q1 Self-explanatory =PMBDataEntry[@[Qty 2016 Q1]]

W Qty 2016 Q2 Self-explanatory =PMBDataEntry[@[Qty 2016 Q2]]

X Qty 2016 Q3 Self-explanatory =PMBDataEntry[@[Qty 2016 Q3]]

Y Qty 2016 Q4 Self-explanatory =PMBDataEntry[@[Qty 2016 Q4]]

Z Qty 2013 Annual Qty =M2

AA Qty 2014 Annual Qty =SUM(N2:Q2)

AB Qty 2015 Annual Qty =SUM(R2:U2)

AC Qty 2016 Annual Qty =SUM(V2:Y2)

AD Qty total Total Qty =SUM(Z2:AC2)

AE US$ 2103 Q4 Direct cost per quarter in US$ =M2*I2

AF US$ 2014 Q1 Direct cost per quarter in US$ =N2*$J2

AG US$ 2014 Q2 Direct cost per quarter in US$ =O2*$J2

AH US$ 2014 Q3 Direct cost per quarter in US$ =P2*$J2

AI US$ 2014 Q4 Direct cost per quarter in US$ =Q2*$J2

AJ US$ 2015 Q1 Direct cost per quarter in US$ =R2*$K2

AK US$ 2015 Q2 Direct cost per quarter in US$ =S2*$K2

AL US$ 2015 Q3 Direct cost per quarter in US$ =T2*$K2

AM US$ 2015 Q4 Direct cost per quarter in US$ =U2*$K2

AN US$ 2016 Q1 Direct cost per quarter in US$ =V2*$L2

AO US$ 2016 Q2 Direct cost per quarter in US$ =W2*$L2

AP US$ 2016 Q3 Direct cost per quarter in US$ =X2*$L2

AQ US$ 2016 Q4 Direct cost per quarter in US$ =Y2*$L2

AR US$ 2013 dc Annual direct cost in US$ =Z2*I2

AS US$ 2014 dc Annual direct cost in US$ =AA2*J2

AT US$ 2015 dc Annual direct cost in US$ =AB2*K2

AU US$ 2016 dc Annual direct cost in US$ =AC2*L2

AV US$ total dc Total direct cost in US$ =SUM(AR2:AU2)

AW US$ 2013 ic Annual indirect cost in US$ =AR2*Identification!C$36

AX US$ 2014 ic Annual indirect cost in US$ =AS2*Identification!D$36

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Column Label Content Formula

AY US$ 2015 ic Annual indirect cost in US$ =AT2*Identification!E$36

AZ US$ 2016 ic Annual indirect cost in US$ =AU2*Identification!F$36

BA US$ total ic Total indirect cost in US$ =SUM(AW2:AZ2)

BB US$ 2013 tc Annual total cost in US$ =AR2+AW2

BC US$ 2014 tc Annual total cost in US$ =AS2+AX2

BD US$ 2015 tc Annual total cost in US$ =AT2+AY2

BE US$ 2016 tc Annual total cost in US$ =AU2+AZ2

BF US$ total tc Total total cost in US$ =AV2+BA2

BG tc per year Average cost per year in US$ =BF2/Identification!$D$33*12

BH population Population =Identification!$C$29

BI Code_grant Code grant =Identification!$C$41

BJ Code_IP Code IP =Identification!$D$3

BK Code_level Code level =SI(A2>0;VLOOKUP(A2;ac_levels;2);)

BL Code_state Code State/Region =SI(B2>0;VLOOKUP(B2;ac_states;2);)

BM Code_township Code Township =SI(C2>0;VLOOKUP(C2;ac_townships;2);)

BN Code_exp1 Code category of expense 1 =SI(D2>0;VLOOKUP(D2;ac_coe1;2);)

BO Code_exp2 Code category of expense 2 =SI(E2>0;VLOOKUP(E2;ac_coe2;2);)

BP Level+code Level code + level name =SI(A2>0;CONCATENATE(BK2;" ";A2);)

BQ State+code State code + State name =SI(B2>0;CONCATENATE(BL2;" ";B2);)

BR Township+code Township code + Township name =SI(C2>0;CONCATENATE(BM2;" ";C2);)

BS Exp1+code Category of expense 1 + COE1 name =SI(D2>0;CONCATENATE(BN2;" ";D2);)

BT Exp2+code Category of expense 2 + COE2 name =SI(E2>0;CONCATENATE(BO2;" ";E2);)