Operation and Maintenance Budget Formulation Manual

O&M budget is critical for sustaining services to citizens, and needs a special attention from local directorates. This manual focus on presenting techniques for an accurate estimation for O&M budget items. It shows the main parameters to be used for estimating each kind of O&M expenditures, and how to use data from other directorate sections in the estimating process. Special attention was given for estimating salaries items in the budget as it is the largest portion of each directorates annual expenditures.