referral in 200 villages in 10 districts Activity Provide 1.3 nutrition equipment & 200,000 100,000 115,000 15% supplies in 50 health centres Activity Programme 1.4 management and 40,000 20,000 18,000 -10% technical supervision Subtotal Direct programme 390,000 195,000 238,000 22% costs Process and Documentation Requirements Expenditures exceeding 20% of the authorized amount are not normally allowed. If the partner anticipates higher expenditures than approved, they should request the additional funds with a new FACE form. In exceptional circumstances, UNICEF may approve the overspending with the following steps: Partner needs to document in writing the reasons for the overspending; UNICEF authorizing officer can accept, reject or partially accept the overspending ; If accepted, UNICEF prepared a note on record documenting the approval and any impact on the programme implementation. Scenario II.A: Changes to the budget of activities with no change in the total programme budget (<20%) Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activity 1.1 would require more funds, however activity 1.3 would require less. Output Original Revised Variance 1: budget budget management request of SAM introduced in 200 villages In 10 districts Activity Organise 1.1 training of 500 health workers in 100,000 110.,000 10% community nutrition in 10 districts Activity Undertake 1.2 community outreach 50,000 50,000 0% activities & referral in
referral in 200 villages in 10 districts Activity 1.3 Provide nutrition equipment & supplies in 50 health centres 200,000 100,000 115,000 15% Activity 1.4 Programme management and technical supervision 40,000 20,000 18,000 -10% Subtotal Direct programme costs 390,000 195,000 238,000 22% Process and Documentation Requirements Expenditures exceeding 20% of the authorized amount are not normally allowed. If the partner anticipates higher expenditures than approved, they should request the additional funds with a new FACE form. In exceptional circumstances, UNICEF may approve the overspending with the following steps: Partner needs to document in writing the reasons for the overspending; UNICEF authorizing officer can accept, reject or partially accept the overspending ; If accepted, UNICEF prepared a note on record documenting the approval and any impact on the programme implementation. Scenario II.A: Changes to the budget of activities with no change in the total programme budget (<20%) Assume that half way through programme implementation, the partner requests a change in the programme budget. The partner realized that activity 1.1 would require more funds, however activity 1.3 would require less. Output 1: management of SAM introduced in 200 villages In 10 districts Original budget Revised budget request Variance Activity 1.1 Organise training of 500 health workers in community nutrition in 10 districts 100,000 110.,000 10% Activity 1.2 Undertake community outreach activities & referral in 50,000 50,000 0%