• Overview
• Programme design
• Size and status of budget
• Developing the budget
  • Income
  • Expenditure
  • Codes
  • Format and coding
  • Sample budget
• Managing the budget
• Monitoring

• Case studies
• Resources

Income

Income is broken down by source (e.g. donor, organisation's own funding) and type of funding (restricted, unrestricted, cash, contributions-in-kind).

Any restrictions on its use are shown in the funding grid which allows you to check that your programme is fully funded, and if not where the gaps are. See funding grid in Donors section.

Income may be managed by your organisation's head office and you may only receive an expenditure budget to work against - but check on donor requirements

Too little income may result in a programme which is too small to achieve anything once core costs (e.g. purchase of vehicles, office rent) have been met.

Too much income can result in an over-ambitious programme which your organisation does not have the capacity to carry out.

This is a particular danger in high profile humanitarian relief programmes where funding is chasing projects, and organisations are tempted to commit themselves to over-ambitious programmes.