Guideline on Common Financial Management Business Process 1.1 – Manage Planning And Budgeting
Long description for image: Figure 15. Consolidate and Approve Plans and Budgets (Subprocess 1.1.11) – Level 3 Process Flow
The figure is a process flow diagram consisting of activities, connectors, inputs and outputs, and decisions.
This diagram depicts the Level 3 process flow for Subprocess 1.1.11 – Consolidate and Approve Plans and Budgets, which begins with connectors from the following five subprocesses:
- Subprocess 1.1.2 – Conduct Operational Planning, which is outside the scope of the Manage Planning and Budgeting business process;
- Subprocess 1.1.3 – Develop Revenue Budget;
- Subprocess 1.1.4 – Develop Operating Budget;
- Subprocess 1.1.5 – Develop Transfer Payment Budget; and
- Subprocess 1.1.10 – Update Internal Investment Plan and Budget.
These five subprocesses provide the following seven inputs that connect to the first activity:
Subprocess 1.1.2 – Conduct Operational Planning provides the input labelled “Draft operational plan.”
Subprocess 1.1.3 – Develop Revenue Budget provides the input labelled “Draft revenue budget.”
Subprocess 1.1.4 – Develop Operating Budget provides the two inputs labelled “Draft operating budget” and “Operating budget pressures and surpluses.”
Subprocess 1.1.5 – Develop Transfer Payment Budget provides the two inputs labelled “Draft transfer payment budget” and “Transfer payment budget pressures and surpluses.”
Subprocess 1.1.10 – Update Internal Investment Plan and Budget provides the input “Draft internal investment plan and budget.”
The seven inputs connect to Activity 1.1.11.1 – Consolidate Budgets, Pressures and Surpluses, followed by Activity 1.1.11.2 – Review, Challenge and Approve Budgets, Reallocation Decisions and Plans.
The flow advances to a decision labelled “Approved?” The NO flow for the decision “Approved?” continues to connectors for the following seven subprocesses:
- Subprocess 1.1.2 – Conduct Operational Planning, which is outside the scope of the Manage Planning and Budgeting business process;
- Subprocess 1.1.3 – Develop Revenue Budget;
- Subprocess 1.1.4 – Develop Operating Budget;
- Subprocess 1.1.5 – Develop Transfer Payment Budget;
- Subprocess 1.1.7 – Conduct Capital Asset Life-Cycle Planning and Budgeting;
- Subprocess 1.1.8 – Conduct Acquired Services Planning and Budgeting; and
- Subprocess 1.1.9 – Conduct Project Portfolio Planning and Budgeting.
The YES flow for the decision labelled “Approved?” continues to two activities that must be completed concurrently. The first is Activity 1.1.11.3 – Communicate Approved Budget Allocations. The second is Activity 1.1.11.5 – Determine Whether Investment Plan Must be Submitted to the Treasury Board Secretariat.
Activity 1.1.11.3 – Communicate Approved Budget Allocations flows to Activity 1.1.11.4 –Finalize Budgets in Departmental Financial Management System, which connects to the following three outputs:
- “Approved budgets;”
- “Approved operational plan;” and
- “Approved internal investment plan.”
The three outputs connect to the following note: “Approved budgets and plans are inputs to processes such as Manage Forecasting and Budget Review (Business Process 1.2); Manage Revenue, Receivables and Receipts (Business Process 2.1); Manage Procure to Payment (Business Process 3.1); Manage Travel (Business Process 3.2); Manage Other Payments (Business Process 3.3); Pay Administration (Business Process 5.1); and Manage Grants and Contributions (Business Process 6.1).”
Activity 1.1.11.5 – Determine Whether Investment Plan Must Be Submitted to Treasury Board Secretariat advances to a decision labelled “Investment to be submitted to Treasury Board Secretariat?” The NO flow for “Investment to be submitted to Treasury Board Secretariat?” ends Subprocess 1.1.11 – Consolidate and Approve Plans and Budgets and the Manage Planning and Budgeting business process. The YES flow for “Investment to be submitted to Treasury Board Secretariat?” continues to Activity 1.1.11.6 – Prepare and Submit Investment Plan to Treasury Board Secretariat, ending both Subprocess 1.1.11 – Consolidate and Approve Plans and Budgets and the Manage Planning and Budgeting business process.
Note A: Approved budgets and plans are inputs to processes such as Manage Forecasting and Budget Review (Business Process 1.2); Manage Revenue, Receivables and Receipts (Business Process 2.1); Manage Procure to Payment (Business Process 3.1); Manage Travel (Business Process 3.2); Manage Other Payments (Business Process 3.3); Pay Administration (Business Process 5.1); and Manage Grants and Contributions (Business Process 6.1).
Note B: The abbreviation “TBS” refers to the Treasury Board Secretariat.