• Overview
• Programme design
• Size and status of budget
• Developing the budget
  • Income
  • Expenditure
  • Codes
  • Format and coding
  • Sample budget
• Managing the budget
• Monitoring

• Case studies
• Resources

Expenditure

Expenditure is normally grouped under headings and sub-headings such as "Staff" and then "International staff salaries" and "National staff salaries".

If you are responsible for calculating the budget:

• Check whether your organisation or a donor has any standard prices and costs.
• You may have to guess some costs, and make assumptions. If you do, state these clearly in notes to the budget.
• Show your calculations in as much detail as possible. This will help you to monitor or revise the budget later. Case study