It is widely acknowledged that maintenance of the irrigation systems in Pakistan is deficient, leading to deterioration of the systems and a need for costly rehabilitation works. Improvement of maintenance is a major aspect of the overall ISRP/ISM Project. The World Bank has made preparation of annual O&M plans a covenant of its credit agreement. USAID has made assistance in O&M planning a major responsibility of the Technical Assistance team and has made recovery of costs for O&M a condition precedent of it grant funding. The World Bank Staff Appraisal Report (SAR) and the USAID Project Paper both state that within 30 days of the beginning of the GOP fiscal year, an annual O&M program of work should be prepared, identifying recurring O&M requirements and special, non-recurring needs arising during the year. With the help of the Supervisory Consultants, NESPAK, and the TA Team Provincial Advisors, a first attempt to meet this requirement was made by each of the Provincial Irrigation Departments (PIDs) in 1990. It became apparent during this first attempt at O&M planning that many questions exist regarding procedures and issues.