equipment & supplies in 50 health centres Activity Programme 1.4 management and 40,000 40,000 0% technical supervision Subtotal Direct programme 390,000 420,000 8% costs Process and Documentation Requirements Because the overall budget has increased by less than 20%: Partner needs to document in writing the reasons for the budget increase; The UNICEF authorizing officer approves, rejects or changes the budget increase; and A new programme document is signed by both parties. Scenario III.B: Changes to the budget of activities with a 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 activities 1.1 and 1.3 would require significantly more funds, which will result in overall increase in the budget of the programme. 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 100,000 130,000 30% community nutrition in 10 districts Activity Undertake 1.2 community outreach activities & 50,000 50,000 0% referral in 200 villages in 10 districts Activity Provide 1.3 nutrition equipment & 200,000 260,000 30% supplies in 50 health centres
equipment & supplies in 50 health centres Activity 1.4 Programme management and technical supervision 40,000 40,000 0% Subtotal Direct programme costs 390,000 420,000 8% Process and Documentation Requirements Because the overall budget has increased by less than 20%: Partner needs to document in writing the reasons for the budget increase; The UNICEF authorizing officer approves, rejects or changes the budget increase; and A new programme document is signed by both parties. Scenario III.B: Changes to the budget of activities with a 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 activities 1.1 and 1.3 would require significantly more funds, which will result in overall increase in the budget of the programme. 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 100,000 130,000 30% Activity 1.2 Undertake community outreach activities & referral in 200 villages in 10 districts 50,000 50,000 0% Activity 1.3 Provide nutrition equipment & supplies in 50 health centres 200,000 260,000 30%
Reference_Doc_3_Budgeting_Implementation_and_Financial_Reporting.docx