Delivery of community health services. Planning, Budgeting, and Material Management of CHC, PHC, and SC/HWC 1. Introduction The Indian healthcare system operates at three levels—Community Health Centres (CHCs), Primary Health Centres (PHCs), and Sub-Centres (SCs) or Health and Wellness Centres (HWCs). Effective planning, budgeting, and material management are crucial for their smooth functioning and delivery of quality healthcare services. 2. Planning of CHC, PHC, and SC/HWC (A) Community Health Centre