Professional Documents
Culture Documents
EXPENDITURE
5010 Audit & accountancy 4,500 4,500
5020 Bank charges 600 600
5030 Board meetings 1,200 1,200
5040 Admin Stationery 7,500 7,500
5050 Publicity 300 1,200 1,500
5060 Office rent & utilities 9,000 9,000
5070 Repairs & renewals 1,500 1,500
5080 Communications 6,300 6,300
6010 Staff training 700 2,950 850 4,500
6020 Recruitment 250 250
Personnel
6030 Salaries & benefits 19,875 35,509 28,116 83,500
6040 Travel & subsistence 425 1,250 3,847 5,522
7010 Fuel 350 2,340 2,000 4,690
Vehicle
7020 Vehicle Insurance/tax 510 3,580 3,580 7,670
Running
7030 Vehicle maintenance 3,840 7,200 7,200 18,240
7510 Consultants fees 4,500 3,600 8,100
Project
7520 Food & accommodation 8,020 960 8,980
7530
inputs Training materials 56,600 35,600 92,200
TOTAL EXPENDITURE 56,300 122,249 87,203 265,752
Central Central support apprtionment % * 10% 54% 36% 100%
9000
support Central support re-charge (50,670) 30,402 20,268 -
TOTAL AFTER APPORTIONMENT 5,630 152,651 107,471 265,752
OVERALL SURPLUS/(DEFICIT) 3,330 3,649 (1,471) 5,508
*10% of the Central Support costs is covered by unrestricted income in that department. The other 90% is
apportioned to the other two departments, according to the relative size of each department’s total
income.
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BUDGET WORKSHEET: Metalwork Skills Rural Training Project
Project period: 1 January to 31 December [year]
Currency: USD
Line Description Unit No. No. Unit Total Notes Account
ref. Type Units times Cost code
A1 Job advertisement in newspaper Entry 1 2 250 250 1 advert entry for 2 weeks 6020
A2 Metalwork trainer salary Month 12 1 1,775 21,300 1 x full-time post 6030
A3 Employer's taxes Month 12 1 213 2,556 Approx. 12% of salary 6030
A4 Medical insurance Year 1 1 4,260 4,260 20% of gross salary 6030
A5 Technical training course fee Person 1 1 850 850 5 days, includes meals/accommodation 6010
A6 Per diem allowance Day 5 1 15 75 6040
A7 Travel to/from training centre Trip 2 1 11 22 Taxi needed to carry materials 6040
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B Deliver 4 metalwork skills workshops (5 days duration) in regional 47,140
locations, for 18 trainees each
B1 Fuel for mobile training vehicle Kilometer 500 4 0.50 1,000 Estimate based on previous experience 7010
B2 Insurance for vehicle Lumpsum 1 1 3,580 3,580 50% as shared with Building Trades Dept 7020
B3 Vehicle maintenance/repairs Quarter 4 1 1,800 7,200 50% as shared with Building Trades Dept 7030
B4 Publicity on community radio Slot 5 6 40 1,200 5 slots per week for 6 weeks 5050
B5 Guest tutor's fees Day 5 4 180 3,600 One guest tutor per day, per workshop 7510
B6 Lunch and refreshments Person 20 4 12 960 18 trainees plus 2 trainers, per workshop 7520
B7 Workshop supplies/raw materials Lumpsum 1 4 3,000 12,000 As per supplier quotation 7530
B8 Protective clothing Person 20 4 130 10,400 18 trainees plus 2 spares as contingency 7530
B9 Tools set for trainees Set 18 4 100 7,200 As per supplier quotation 7530
C Provide one-to-one post-training support to 40 trainees 10,750
C1 Travel to rural towns Month 10 100 1.00 1,000 Estimated mileage, shared project vehicle 7010
C2 Per diem during trips Night 5 10 15 750 6040
C3 Board and lodging during trips Night 5 10 60 3,000 6040
C3 Materials Person 40 1 150 6,000 As per supplier quotation 7530
TOTAL BUDGET 87,203
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Metalwork Skills Rural Training Project Budget
(Phased by quarter)
1 January to 31 December <year>
All figures in USD
Phased budgets
TOTAL Q1 Q2 Q3 Q4
Account Budget description
BUDGET Jan-Mar April-June July-Sept Oct-Dec
code
INCOME
4010 DFID 40,000 14,000 9,000 8,500 8,500
4020 Smile Trust 40,000 14,000 9,000 8,500 8,500
4130 Sales 8,500 708 2,125 2,833 2,833
4140 Training Fees 17,500 4,375 4,375 4,375 4,375
Total Income 106,000 33,083 24,500 24,208 24,208
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MTTI CHART OF ACCOUNTS
Income & Expenditure codes
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