10 Based on the selected outcomes, tentative budget allocations are established for each budget centre, and detailed activity and workforce plans are developed in the programme management system. In WHO’s results-based management framework, workplans:
reflect collective and individual accountabilities for outputs;
outline how results will be achieved within authorized resource envelopes;
provide a basis for monitoring and assessing team and individual performance; and
form the basis for resource allocation.
20 Workplans must be costed by determining the estimated cost (planned costs) required to deliver products and services, with associated activities. Once workplans are fully reviewed, the tentative budget allocations are finalized. To be approved, the planned costs of the workplans of a budget centre must be within these budget allocations.
30 Workforce planning is an integral part of operational planning and workplan development. This includes the analysis of staff requirements for programme delivery and planning of staff time and related costs to deliver products and services.
40 Workplans are approved by the relevant budget centre director, WR or assistant director-general. Approved and funded workplans are the basis for allocation and reallocation of funds, authorization of expenditures, execution of activities, implementation of workforce plans, and targeted resource mobilization.
50 Each workplan must specify the financial and administrative delegated authority for approving changes and costs. Approval of the workplan de facto includes approval of this authority.
