How do you build a budget from activities?
Begin with the activities required and the goods, services or practical support each one needs. Group small costs into understandable categories without concealing a large or uncertain item. For grants or partner delivery, name the selection and approval stage so proposed uses are not mistaken for approved grants or completed work.
List what needs to happen and which goods, services or practical support each activity requires. Combine small items into readable categories without hiding a large or uncertain cost.
For grant-making or partner delivery, name the selection and approval stage. Proposed uses are not the same as an approved grant, paid invoice or completed service.
How should you explain each cost estimate?
For every estimate, record its amount, currency, quotation date, assumptions and what the price includes. State whether transport, follow-up, taxes, processing or currency conversion are separate. Avoid false precision when only a range is known. A unit cost can explain a budget without implying every gift purchases that unit.
Record the amount, currency, quotation date and what is included. State whether transport, follow-up, taxes, processing or conversion charges are separate. Avoid false precision where only a range is known.
A unit cost can help readers understand a programme, but it should not imply that every gift purchases that unit or reserves a beneficiary unless the documented terms actually say so.
How do restrictions and changing totals work?
Explain whether gifts are restricted to one appeal, country or wider programme, and who may approve a change. State what happens when too little or too much is raised or needs change. Keep the original plan visible, date every revision, give its reason and link the updated assumptions to evidence.
Say whether the gift is restricted to one appeal, a country or a wider programme. Explain what happens to a shortfall or surplus and whether the organiser may change the purpose.
Keep the original plan visible when you publish a revision. Date the change, give the reason and link it to new evidence or a changed quotation.
Why report money and delivered work separately?
Report gross gifts, processing or transfer charges, net available funds, commitments and completed payments separately. Give service figures a reporting period and explain how beneficiaries or activities were counted. Never convert donations directly into treatments, meals or rescues without evidence, and use authorised photographs as context rather than financial records.
A useful update distinguishes gross gifts, processing or transfer charges, net funds available, commitments and completed payments. Delivery figures need a reporting period and a clear counting method.
Do not convert donations directly into treatments, meals or rescues without evidence. Photographs can illustrate authorised work but should not replace records or expose beneficiaries.
