This document discusses procurement planning and limitations on splitting procurement according to Rules 8 and 9 of the Public Procurement Rules. It outlines that procurement planning is required for all proposed procurements to determine requirements within available resources and provide benefits. It also notes that proposed procurements for each financial year must be uploaded on the PPRA website and procuring agency website, and that procurements cannot be split or re-grouped to avoid the required procurement method. The document provides an exercise example for a federal organization that must create an annual procurement plan for its Rs. 100 million allocated budget for goods, works and services according to the Public Procurement Rules.