POLIO PLANNING

DETAILED EXECUTION BUDGET
Once a transition opportunity is agreed upon by all stakeholders, the budget from the business case
should be developed in greater detail. Each planned activity within a transition opportunity (e.g., training,
logistics, executing contracts, etc.) should have an associated budget line item. Budgets should include
the estimated cost of maintaining assets once transitioned to the recipient. For personnel, this includes
compensation and benefits along with a share of overhead 1 . The budget should provide an estimated
timeline of when costs will be incurred, and clearly indicate who will bear the costs of each of the activities
(e.g., source institution, recipient, government, other).
TRANSITION GOVERNANCE FRAMEWORK, WITH ROLES & RESPONSIBILITIES OF KEY
STAKEHOLDERS
Transition requires tight coordination between source and recipient of assets, as well as other
stakeholders. The execution plan should lay out stakeholder funding and management commitments,
with clear roles and responsibilities for implementation as well as expected timelines for completion of
key activities.
EXECUTION WORK PLAN
Once the elements above have been clarified, it is useful to capture the roadmap for execution in a shared
work plan, with clear demarcation for each phase of the transition (e.g., pre-handover, handover, posthandover,
etc.). This work plan captures who is responsible for each activity against a clear timeline. This
work plan should be linked with the M&A framework, above, but captures the operational aspects of the
transition execution rather than the outcomes and quality assurance aspects. A sample work plan
template is enclosed.
1
To avoid complex allocation operations, overhead could be assumed to be equal to the average overhead per person of the
recipient pre-transition.
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