Tools and Techniques

Factors to Take into Account during Budget Preparation

• Levels of spending (current level for ongoing projects, anticipated level for new projects)
• Expected changes in costs (estimated in percentages) for salaries, drugs, etc.
• Projected changes in project activities (new clinics, new activities, etc.)
• Other relevant factors that may change, for example the population you plan to serve, changes in fertility that you expect, etc.
• Contingencies (funds set aside for unexpected additional expenses)