Actual expenditure
In the early days of an emergency, you are unlikely to have up-to-date expenditure figures.
The best that can realistically be done is to look at the key budget lines (usually salaries, vehicles and equipment and supplies) and review whether all the assumptions and estimates are still true.
For example - some questions to ask:
- Have you employed the budgeted number of staff and are they costing the planned amount?
- How many vehicles did you buy and at what price?
- How many supplies were ordered compared to what you budgeted for and did they really serve the expected number of people?
Under-spending is often considered a worse 'crime' by donors than over-spending