Budgeting

BEST PRACTICE
Example: CONSOLIDATED BUDGET

ORGANISATIONAL DEVELOPMENT ORGANISATION

CONSOLIDATED BUDGET

INCOME 2003 2004 2005

SALES
Consultancy 60000.00 80000.00 120000.00
Publications 40000.00 45000.00 55000.00
Subscriptions 6500.00 8000.00 10000.00
Training 200000.00 220000.00 225000.00
Sub-Total 306500.00 353000.00 410000.00

DONATIONS
Probable 4000000.00 7000000.00 8000000.00
Promised 2150000.00
Sub-Total 6150000.00 7000000.00 8000000.00

INTEREST
Current Acct 4000.00 4000.00 4000.00
Fixed deposit 120000.00 150000.00 200000.00
Sub-Total 124000.00 154000.00 204000.00

TOTAL INCOME 6580500.00 7507000.00 8614000.00

EXPENDITURE 2003.00 2004.00 2005.00

DIRECTORATE
Advertising 25000.00 30000.00 30000.00
Audit Fees 8000.00 8500.00 9000.00
Bank Charges 1400.00 1600.00 1800.00
Cleaning 7500.00 8250.00 9000.00
Consumables 6000.00 6500.00 7000.00
Electricity/Water 6000.00 6600.00 7200.00
Fund-raising 80000.00 100000.00 120000.00 1
Furniture/Equipment 12000.00 7000.00 8000.00
Governance 6000.00 8000.00 10000.00
Insurance 2250.00 2750.00 3250.00
Legal Fees 5000.00 5000.00 5000.00 2
Levies 6000.00 7000.00 8000.00

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OD Processes 20000.00 30000.00 30000.00
Postage/Couriers 3000.00 3750.00 4375.00
Printing/Stationery 25000.00 30000.00 35000.00
Repairs/Maintenance 6000.00 7000.00 8000.00
Rent 60000.00 66750.00 75000.00
Salaries and Benefits 720000.00 800000.00 900000.00
Security 9000.00 10000.00 11250.00
Telephone 36000.00 38000.00 40000.00
Transport/Vehicles 120000.00 140000.00 360000.00 3
Travel 24000.00 28000.00 30000.00

Sub-Total 1188150.00 1344700.00 1711875.00

FINANCE AND ADMINISTRATION

Advertising 25000.00 30000.00 30000.00
Audit Fees 8000.00 8500.00 9000.00
Bank Charges 1400.00 1600.00 1800.00
Cleaning 7500.00 8250.00 9000.00
Consumables 12000.00 12500.00 13000.00
Electricity/Water 1500.00 1625.00 1750.00
Furniture/Equipment 24000.00 12000.00 15000.00 4
Insurance 2250.00 2750.00 3250.00
Postage/Couriers 3000.00 3750.00 4375.00
Printing/Stationery 12000.00 12000.00 12000.00
Repairs/Maintenance 6000.00 7000.00 8000.00
Rent 60000.00 66750.00 75000.00
Salaries and Benefits 960000.00 1060000.00 1200000.00
Security 9000.00 10000.00 11250.00
Telephone 10000.00 12000.00 15000.00
Transport/Vehicles 5000.00 5000.00 5000.00
Travel 12000.00 12000.00 12000.00

Sub-Total 1158650.00 1265725.00 1425425.00

TRAINING AND CONSULTATION

Accommodation 200000.00 150000.00 200000.00 5
Advertising 25000.00 30000.00 30000.00
Audit Fees 8000.00 8500.00 9000.00
Bank Charges 1400.00 1600.00 1800.00
Cleaning 7500.00 8250.00 9000.00
Consumables 100000.00 150000.00 170000.00
Electricity/Water 1500.00 1625.00 1750.00
Food 200000.00 200000.00 240000.00

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Furniture/Equipment 12000.00 8000.00 8000.00
Insurance 2250.00 2750.00 3250.00
Postage/Couriers 3000.00 3750.00 4375.00
Printing/Stationery 40000.00 46000.00 52000.00
Resources 12000.00 15000.00 18000.00
Repairs/Maintenance 6000.00 7000.00 8000.00
Rent 60000.00 66750.00 75000.00
Salaries and Benefits 1200000.00 1300000.00 1500000.00
Security 9000.00 10000.00 11250.00
Telephone 24000.00 26400.00 30000.00
Transport/Vehicles 120000.00 140000.00 180000.00 5
Travel 250000.00 100000.00 120000.00
Venues 200000.00 250000.00 275000.00

Sub-Total 2481650.00 2525625.00 2946425.00

PUBLICATIONS
Advertising 25000.00 30000.00 30000.00
Audit Fees 8000.00 8500.00 9000.00
Bank Charges 1400.00 1600.00 1800.00
Cleaning 7500.00 8250.00 9000.00
Consumables 12000.00 12500.00 13000.00
Electricity/Water 1500.00 1625.00 1750.00
Furniture/Equipment 24000.00 12000.00 15000.00 6
Insurance 2250.00 2750.00 3250.00
Postage/Couriers 2250.00 2750.00 3250.00
Printing/Stationery 750000.00 850000.00 925000.00
Research and Development 150000.00 175000.00 200000.00
Resources 36000.00 40000.00 43000.00
Repairs/Maintenance 6000.00 7000.00 8000.00
Rent 60000.00 66750.00 75000.00
Salaries and Benefits 400000.00 450000.00 500000.00
Security 9000.00 10000.00 11250.00
Telephone 10000.00 12000.00 15000.00
Transport/Vehicles 10000.00 10000.00 10000.00
Travel 20000.00 20000.00 20000.00
Sub-Total 1534900.00 1720725.00 1893300.00
TOTAL EXPENDITURE 6363350.00 6856775.00 7977025.00

EXCESS/(DEFICIT) 217150.00 650225.00 636975.00

NOTES:
1 This includes the development, production and printing of the annual report.

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 Budgeting
2 This is a contingency amount.
3 Will need to buy a new vehicle in 2004.
4 Need to purchase several software packages in 2002.
5 Greater emphasis on training at a central venue. Participants to pay for own
accommodation and transport in 2002.
6 Need new up-to-date computer in 2002.

Toolkit on Budgeting by Janet Shapiro (email [email protected]) 33

 Budgeting
Example: MONTHLY BREAKDOWN
ORGANISATIONAL DEVELOPMENT ORGANISATION
BUDGET FOR 2003 - MONTH
BY MONTH

INCOME JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC TOTAL

SALES
Consultancy 4000.00 4000.00 4000.00 4000.00 4000.00 4000.00 5000.00 6000.00 12000.00 5000.00 4000.00 4000.00 60000.00
Publications 3000.00 3000.00 3000.00 3000.00 4000.00 4000.00 5000.00 3000.00 3000.00 3000.00 3000.00 3000.00 40000.00
Subscriptions 450.00 450.00 450.00 475.00 475.00 500.00 525.00 550.00 575.00 600.00 625.00 825.00 6500.00
Training 15000.00 15000.00 15000.00 15000.00 15000.00 20000.00 20000.00 25000.00 15000.00 15000.00 15000.00 15000.00 200000.00
Sub-Total 22450.00 22450.00 22450.00 22475.00 23475.00 28500.00 30525.00 34550.00 30575.00 23600.00 22625.00 22825.00 306500.00

DONATIONS
Probable 1000000.00 550000.00 300000.00 1300000.00 350000.00 500000.00 4000000.00
Promised 250000.00 250000.00 250000.00 250000.00 250000.00 50000.00 500000.00 350000.00 2150000.00
Sub-Total 250000.00 250000.00 1250000.00 250000.00 250000.00 50000.00 550000.00 300000.00 1800000.00 350000.00 850000.00 0.00 6150000.00

INTEREST
Current Acct 333.33 333.33 333.37 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4000.00
Fixed deposit 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 120000.00
Sub-Total 10333.33 10333.33 10333.37 10333.33 10333.33 10333.33 10333.33 10333.33 10333.33 10333.33 10333.33 10333.33 124000.00

TOTAL INCOME 282783.33 282783.33 1282783.37 282808.33 283808.33 88833.33 590858.33 344883.33 1840908.33 383933.33 882958.33 33158.33 6580500.00

EXPENDITURE

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DIRECTORATE
Advertising 2083.34 2083.33 2083.33 2083.33 2083.33 2083.33 2083.33 2083.34 2083.33 2083.34 2083.33 2083.34 25000.00
Audit Fees 0.00 0.00 0.00 8000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8000.00
Bank Charges 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.52 116.68 116.68 116.68 1400.00
Cleaning 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 7500.00
Consumables 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 170.00 6000.00
Electricity/Water 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
Fund-raising 3000.00 3000.00 50000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 1500.00 1500.00 80000.00
Furniture/Equipment 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Governance 0.00 1500.00 0.00 0.00 1500.00 0.00 0.00 0.00 1500.00 0.00 0.00 1500.00 6000.00
Insurance 0.00 2250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2250.00
Legal Fees 416.70 416.70 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 5000.00
Levies 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
OD Processes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20000.00 0.00 0.00 0.00 20000.00
Postage/Couriers 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3000.00
Printing/Stationery 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 3000.00 2000.00 2000.00 2000.00 2000.00 25000.00
Repairs/Maintenance 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
Rent 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 60000.00
Salaries and Benefits 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 55384.60 110769.40 720000.00
Security 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 9000.00
Telephone 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 36000.00
Transport/Vehicles 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 120000.00
Travel 1250.00 1250.00 2000.00 3000.00 4000.00 5000.00 1250.00 1250.00 1250.00 1250.00 1250.00 1250.00 24000.00

Sub-Total 86906.32 90656.31 134656.27 96656.27 91156.27 90656.27 86906.27 87906.28 108406.11 86906.28 85406.27 141931.08 1188150.00

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FINANCE AND
ADMINISTRATION
Advertising 2083.34 2083.33 2083.33 2083.33 2083.33 2083.33 2083.33 2083.34 2083.33 2083.34 2083.33 2083.34 25000.00
Audit Fees 0.00 0.00 0.00 8000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8000.00
Bank Charges 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.52 116.68 116.68 116.68 1400.00
Cleaning 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 7500.00
Consumables 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Electricity/Water 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 1500.00
Furniture/Equipment 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 24000.00
Insurance 0.00 2250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2250.00
Postage/Couriers 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3000.00
Printing/Stationery 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Repairs/Maintenance 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
Rent 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 60000.00
Salaries and Benefits 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 73846.15 147692.35 960000.00
Security 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 9000.00
Telephone 850.00 850.00 850.00 850.00 850.00 850.00 850.00 850.00 850.00 850.00 850.00 650.00 10000.00
Transport/Vehicles 416.70 416.70 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 416.66 5000.00
Travel 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00

Sub-Total 89562.87 91812.86 89562.82 97562.82 89562.82 89562.82 89562.82 89562.83 89562.66 89562.83 89562.82 163209.03 1158650.00

TRAINING AND
CONSULTATION
Accommodation 10000.00 10000.00 15000.00 15000.00 20000.00 20000.00 30000.00 20000.00 20000.00 15000.00 15000.00 10000.00 200000.00
Advertising 1500.00 1500.00 1500.00 3000.00 4000.00 3000.00 3000.00 1500.00 1500.00 1500.00 1500.00 1500.00 25000.00
Audit Fees 0.00 0.00 0.00 8000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8000.00
Bank Charges 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.52 1400.00
Cleaning 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 7500.00

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Consumables 4000.00 4000.00 4000.00 4000.00 15000.00 15000.00 20000.00 15000.00 15000.00 2000.00 2000.00 0.00 100000.00
Electricity/Water 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 1500.00
Food 15000.00 15000.00 15000.00 20000.00 20000.00 30000.00 20000.00 20000.00 15000.00 15000.00 15000.00 0.00 200000.00
Furniture/Equipment 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Insurance 0.00 2250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2250.00
Postage/Couriers 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3000.00
Printing/Stationery 2000.00 2000.00 4000.00 5000.00 5000.00 6000.00 5000.00 4000.00 2500.00 2500.00 2000.00 0.00 40000.00
Resources 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Repairs/Maintenance 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
Rent 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 60000.00
Salaries and Benefits 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 92307.69 184615.41 1200000.00
Security 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 9000.00
Telephone 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 2000.00 24000.00
Transport/Vehicles 10000.00 12000.00 1800.00 20000.00 15000.00 14000.00 11200.00 10000.00 10000.00 8000.00 7500.00 500.00 120000.00
Travel 10000.00 10000.00 12500.00 12500.00 12500.00 17500.00 30000.00 50000.00 50000.00 30000.00 13000.00 2000.00 250000.00
Venues 10000.00 12000.00 13000.00 15000.00 30000.00 50000.00 30000.00 12000.00 10000.00 10000.00 8000.00 0.00 200000.00

Sub-Total 166174.37 172424.37 170474.37 206174.37 225174.37 259174.37 252874.37 236174.37 227674.37 187674.37 167674.37 209981.93 2481650.00

PUBLICATIONS
Advertising 1500.00 1500.00 1500.00 3000.00 4000.00 3000.00 3000.00 1500.00 1500.00 1500.00 1500.00 1500.00 25000.00
Audit Fees 0.00 0.00 0.00 8000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8000.00
Bank Charges 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.68 116.52 1400.00
Cleaning 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 7500.00
Consumables 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 12000.00
Electricity/Water 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 1500.00
Furniture/Equipment 1500.00 1500.00 7500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 24000.00

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Insurance 0.00 2250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2250.00
Postage/Couriers 187.50 187.50 187.50 187.50 187.50 187.50 187.50 187.50 187.50 187.50 187.50 187.50 2250.00
Printing/Stationery 40000.00 85000.00 85000.00 40000.00 85000.00 40000.00 85000.00 40000.00 85000.00 40000.00 85000.00 40000.00 750000.00
Research and Development 4000.00 4000.00 4000.00 4000.00 30000.00 34000.00 50000.00 4000.00 4000.00 4000.00 4000.00 4000.00 150000.00
Resources 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 36000.00
Repairs/Maintenance 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6000.00
Rent 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 5000.00 60000.00
Salaries and Benefits 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 30769.23 61538.47 400000.00
Security 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750.00 9000.00
Telephone 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.37 10000.00
Transport/Vehicles 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.37 10000.00
Travel 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.66 1666.74 20000.00

Sub-Total 92406.73 139656.73 143406.73 101906.73 165906.73 123906.73 184906.73 92406.73 137406.73 92406.73 137406.73 123175.97 1534900.00

TOTAL EXPENDITURE 435050.29 494550.27 538100.19 502300.19 571800.19 563300.19 614250.19 506050.21 563049.87 456550.21 480050.19 638298.01 6363350.00

EXCESS/(DEFICIT) -152266.96 -211766.94 744683.18 -219491.86 -287991.86 -474466.86 -23391.86 -161166.88 1277858.46 -72616.88 402908.14 -605139.68 217150.00

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 Budgeting
Example : VARIANCE STATEMENT

ORGANISATIONAL DEVELOPMENT ORGANISATION

VARIANCE REPORT FOR MONTH ENDING MARCH 31, 2003

INCOME YEAR TO DATE CURRENT MONTH

ACTUAL BUDGET VARIANCE ACTUAL BUDGET VARIANCE
SALES
Consultancy 13156.00 12000.00 1156.00 4256.00 4000.00 256.00
Publications 8446.50 9000.00 -553.50 3140.00 3000.00 140.00
Subscriptions 1600.00 1350.00 250.00 525.00 450.00 75.00
Training 44320.00 45000.00 -680.00 16200.00 15000.00 1200.00
Sub-Total 67522.50 67350.00 172.50 24121.00 22450.00 1671.00

DONATIONS
Probable 895000.00 1000000.00 -105000.00 0.00 1000000.00 -1000000.00
Promised 750000.00 750000.00 0.00 750000.00 250000.00 500000.00
Sub-Total 1645000.00 1750000.00 -105000.00 750000.00 1250000.00 -500000.00

INTEREST
Current Acct 1100.03 1000.03 100.00 366.71 333.37 33.34
Fixed deposit 33000.00 30000.00 3000.00 11000.00 10000.00 1000.00
Sub-Total 34100.03 31000.03 3100.00 11366.71 10333.37 1033.34

TOTAL INCOME 1746622.53 1848350.03 -101727.50 785487.71 1282783.37 -497295.66

EXPENDITURE
DIRECTORATE

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 Budgeting
Advertising 4500.00 6250.00 -1750.00 2500.00 2083.33 416.67
Audit Fees 0.00 0.00 0.00 0.00 0.00 0.00
Bank Charges 368.34 350.04 18.30 120.35 116.68 3.67
Cleaning 1875.00 1875.00 0.00 625.00 625.00 0.00
Consumables 1400.00 1590.00 -190.00 487.35 530.00 -42.65
Electricity/Water 1642.35 1500.00 142.35 524.21 500.00 24.21
Fund-raising 59546.23 56000.00 3546.23 54378.23 50000.00 4378.23
Furniture/Equipment 1764.50 3000.00 -1235.50 78.00 1000.00 -922.00
Governance 1362.67 1500.00 -137.33 0.00 0.00 0.00
Insurance 2369.00 2250.00 119.00 0.00 0.00 0.00
Legal Fees 0.00 1250.06 -1250.06 0.00 416.66 -416.66
Levies 1645.35 1500.00 145.35 548.45 500.00 48.45
OD Processes 0.00 0.00 0.00 0.00 0.00 0.00
Postage/Couriers 642.35 750.00 -107.65 265.35 250.00 15.35
Printing/Stationery 8467.50 6000.00 2467.50 1565.32 2000.00 -434.68
Repairs/Maintenance 1160.00 1500.00 -340.00 350.00 500.00 -150.00
Rent 15000.00 15000.00 0.00 5000.00 5000.00 0.00
Salaries and Benefits 156140.00 166153.80 -10013.80 52246.45 55384.60 -3138.15
Security 2250.00 2250.00 0.00 750.00 750.00 0.00
Telephone 9867.30 9000.00 867.30 3424.34 3000.00 424.34
Transport/Vehicles 32467.35 30000.00 2467.35 11257.90 10000.00 1257.90
Travel 3680.00 4500.00 -820.00 1450.00 2000.00 -550.00

Sub-Total 306147.94 312218.90 -6070.96 135570.95 134656.27 914.68

FINANCE AND ADMINISTRATION

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Advertising 2750.00 6250.00 -3500.00 0.00 2083.33 -2083.33
Audit Fees 0.00 0.00 0.00 0.00 0.00 0.00
Bank Charges 368.34 350.04 18.30 120.35 116.68 3.67
Cleaning 1875.00 1875.00 0.00 625.00 625.00 0.00
Consumables 3256.45 3000.00 256.45 1220.35 1000.00 220.35
Electricity/Water 398.56 375.00 23.56 136.89 125.00 11.89
Furniture/Equipment 3560.00 6000.00 -2440.00 1250.00 2000.00 -750.00
Insurance 2369.00 2250.00 119.00 0.00 0.00 0.00
Postage/Couriers 642.35 750.00 -107.65 265.35 250.00 15.35
Printing/Stationery 3230.45 3000.00 230.45 1050.00 1000.00 50.00
Repairs/Maintenance 875.00 1500.00 -625.00 220.00 500.00 -280.00
Rent 15000.00 15000.00 0.00 5000.00 5000.00 0.00
Salaries and Benefits 222440.65 221538.45 902.20 73960.00 73846.15 113.85
Security 2250.00 2250.00 0.00 750.00 750.00 0.00
Telephone 2780.65 2550.00 230.65 878.90 850.00 28.90
Transport/Vehicles 1434.89 1250.06 184.83 524.43 416.66 107.77
Travel 1640.00 3000.00 -1360.00 0.00 1000.00 -1000.00

Sub-Total 264871.34 270938.55 -6067.21 86001.27 89562.82 -3561.55

TRAINING AND CONSULTATION

Accommodation 31658.00 35000.00 -3342.00 1350.00 15000.00 -13650.00
Advertising 4876.00 4500.00 376.00 1760.00 1500.00 260.00
Audit Fees 0.00 0.00 0.00 0.00 0.00 0.00
Bank Charges 368.34 350.04 18.30 120.35 116.68 3.67
Cleaning 1875.00 1875.00 0.00 625.00 625.00 0.00

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Consumables 896.75 12000.00 -11103.25 2350.65 4000.00 -1649.35
Electricity/Water 398.56 375.00 23.56 136.89 125.00 11.89
Food 38650.00 45000.00 -6350.00 12340.00 15000.00 -2660.00
Furniture/Equipment 870.00 3000.00 -2130.00 225.00 1000.00 -775.00
Insurance 2369.00 2250.00 119.00 0.00 0.00 0.00
Postage/Couriers 642.35 750.00 -107.65 265.35 250.00 15.35
Printing/Stationery 9234.67 8000.00 1234.67 367.90 4000.00 -3632.10
Resources 2458.75 3000.00 -541.25 987.80 1000.00 -12.20
Repairs/Maintenance 765.00 1500.00 -735.00 525.00 500.00 25.00
Rent 15000.00 15000.00 0.00 5000.00 5000.00 0.00
Salaries and Benefits 243843.67 276923.07 -33079.40 84569.00 92307.69 -7738.69
Security 2250.00 2250.00 0.00 750.00 750.00 0.00
Telephone 7853.89 6000.00 1853.89 2245.32 2000.00 245.32
Transport/Vehicles 26547.56 23800.00 2747.56 2378.90 1800.00 578.90
Travel 26576.50 32500.00 -5923.50 9870.00 12500.00 -2630.00
Venues 32000.00 35000.00 -3000.00 11500.00 13000.00 -1500.00

Sub-Total 449134.04 509073.11 -59939.07 137367.16 170474.37 -33107.21

PUBLICATIONS
Advertising 4675.34 4500.00 175.34 1765.80 1500.00 265.80
Audit Fees 0.00 0.00 0.00 0.00 0.00 0.00
Bank Charges 368.34 350.04 18.30 120.35 116.68 3.67
Cleaning 1875.00 1875.00 0.00 625.00 625.00 0.00
Consumables 2876.45 3000.00 -123.55 1143.98 1000.00 143.98
Electricity/Water 398.56 375.00 23.56 136.89 125.00 11.89

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 Budgeting
Furniture/Equipment 12575.00 10500.00 2075.00 6400.00 7500.00 -1100.00
Insurance 2369.00 2250.00 119.00 0.00 0.00 0.00
Postage/Couriers 584.32 562.50 21.82 190.35 187.50 2.85
Printing/Stationery 265450.34 210000.00 55450.34 102540.35 85000.00 17540.35
Research and Development 8500.00 12000.00 -3500.00 2400.00 4000.00 -1600.00
Resources 7845.65 9000.00 -1154.35 2324.90 3000.00 -675.10
Repairs/Maintenance 358.00 1500.00 -1142.00 0.00 500.00 -500.00
Rent 15000.00 15000.00 0.00 5000.00 5000.00 0.00
Salaries and Benefits 94876.89 92307.69 2569.20 31870.45 30769.23 1101.22
Security 2250.00 2250.00 0.00 750.00 750.00 0.00
Telephone 2879.45 2499.99 379.46 1123.54 833.33 290.21
Transport/Vehicles 2654.34 2499.99 154.35 1865.45 833.33 1032.12
Travel 3450.00 4999.98 -1549.98 1840.00 1666.66 173.34

Sub-Total 428986.68 375470.19 53516.49 160097.06 143406.73 16690.33

TOTAL EXPENDITURE 1449140.00 1467700.75 -18560.75 519036.44 538100.19 -19063.75

EXCESS/(DEFICIT) 297482.53 380649.28 -83166.75 266451.27 744683.18 -478231.91

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RESOURCES
CIVICUS would like to acknowledge the following as invaluable resources in the preparation of this
toolkit:

Manji, Firoze Proposals that make a Difference, Oxford learning Space, CD-ROM

Olive Publications Planning for Implementation, Olive 2001

Shapiro, Janet Financial Management for Self-reliance, Olive 1995

In addition, the following may be a useful resource for you:

Cammack, John Financial Management for Development, INTRAC 1999

Toolkit on Budgeting by Janet Shapiro (email [email protected]) 44

 Budgeting
GLOSSARY OF TERMS
Break-even point The break-even point is the point at which the supplier of
a service or goods has covered all fixed and variable
costs, to that point. After that point, the supplier can
begin to make a profit, because the contribution is now to
profit and not to fixed costs. For more detail see the
toolkit on Developing a financing strategy.

Cost effective and cost efficient Cost effective means that it was worth the cost in terms
of what it produced, and cost efficient means that you got
a good price.

Sweat equity Sweat equity is the contribution made by those who

usually do not have money or capital and so contribute
their time and effort in the form of work

Variances A variance is the difference between what you planned to

spend or receive (your expenditure and income budgets)
and what you actually spend or receive.

CIVICUS: World Alliance for Citizen Participation is an international alliance

established in 1993 to nurture the foundation, growth and protection of citizen action
throughout the world, especially in areas where participatory democracy and citizens’
freedom of association are threatened. CIVICUS envisions a worldwide community of
informed, inspired, committed citizens in confronting the challenges facing
humanity.

These CIVICUS Toolkits have been produced to assist civil society organisations
build their capacity and achieve their goals. The topics range from budgeting,
strategic planning and dealing with the media, to developing a financial strategy and
writing an effective funding proposal. All are available on-line, in MS-Word and PDF
format at www.civicus.org and on CD-ROM.

For further information about CIVICUS:

CIVICUS: World Alliance for Citizen Participation
24 Pim Street, corner Quinn Street
Newtown, Johannesburg 2001
South Africa
P.O. Box 933
Southdale, 2135
South Africa
Tel: +27 11 833 5959
Fax:+27 11 833 7997

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 Budgeting

1112 16th NW, Suite 540

Washington D.C. 20036
USA
Tel: +202 331-8518
Fax: +202 331-8774
E-mail: [email protected]

Web: http://www.civicus.org

We wish to acknowledge GTZ for its support in translating these toolkits into French and Spanish.

Toolkit on Budgeting by Janet Shapiro (email [email protected]) 46