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# Expenditure

Expenditure is normally grouped under headings and sub-headings such as 'Staff' and then 'International staff salaries' and 'National staff salaries'.

If you are responsible for calculating the budget:

- Check whether your organisation or a donor has any standard prices and costs.
- You may have to guess some costs, and make assumptions. If you do, state these clearly in notes to the budget.
- Show your calculations in as much detail as possible. This will help you to monitor or revise the budget later. Case study

If you use a spreadsheet programme, you will be able to make revisions more easily