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# Developing the budget

The budget includes both income and expenditure related to the programme. One programme may be made up of several projects each with their own budget and donors.

In emergencies, all expenditure is generally shown in one budget, which includes:

- day-to-day running or “recurring” costs such as salaries, office rent, project materials.
- longer-term “capital” items such as vehicles and computers.

In longer term or non-emergency programmes, these two types of expenditure may be split into a recurring budget and a capital budget.