Professional Documents
Culture Documents
Budget Reviews
What is the purpose of a Budget Review?
I. Reconciliation of obligations & commitments
II. Request for reprogramming of funding for
alternate uses as compared to Op Plan
III. Request budget reimbursements for specific
expenses covered by HQ funding
IV. Request increase in funding or return
unnecessary funding to region for
reallocation
Budget Reviews
When do Budget Reviews Occur?
Oct
Nov
Dec
Feb
Mar
Q1 Review
Actuals: (Oct 1 Dec 31)
Request: (Jan 1 Sep 30)
Apr
May
Jun
Mid-Year
Review
Actuals: (Oct 1 Mar 31)
Request: (Apr 1 Sep 30)
Jul
Aug
Sep
Q3 Review
Actuals: (Oct 1 Jun 30)
Request: (Jul 1 Sep 30)
Region/OBA Exercises
Q1 Review
Q3 Review
Closeout
CR /
Op Plan
Jan
Budget Reviews
Step 1. Reconcile
Review Open Obligation Balances
Monthly if possible; ALWAYS BEFORE the end of a
quarter
Deobligate remaining balances on obligations when
there are no additional invoices or vouchers
anticipated.
Budget Reviews
Step 1. Reconcile (cont.)
CAREFULLY REVIEW your V-Year Chart
Review Historical information for accuracy.
Review PROJECTED (actual automatically generated).
Trainee Inputs (TI) should match approved amount by Region.
Trainee and Volunteer ET Rates.
Volunteer Extensions with Special Leave.
Budget Reviews
1 Date:
2 Office:
3 Loccode:
4 Budget Yr:
26-Jun-08
Fantasia
111
08
Trainee A ttrition:
Vol A ttrition Rate:
Vol Extension Rate:
1st QUARTER
2nd QUARTER
3rd QUARTER
4th QUARTER
1st QUARTER
OCT N OV DEC TOTA L JA N FEB M A R TOTA L A PR M A Y JUN TOTA L JUL A UG SEP TOTA L OCT N OV DEC
25
24
93
0
82
0
82
0
Volunteer Years
Vol Extensions w / Special Leave
7.7%
5.2%
8.0%
0
25
25
25
25
0
1
0
0
49
24
23
23
0
77
0
77
23
99
0
5
77
257
0
0
1
0
15
241
99
98
20.1
1
1
10
82
82
23
77
72
25
0
2
0
23
72
39
510
23
0
3
0
15
515
98
0
97
0
96
0
97
96
95
42.9
1
0
40
1
72
65
0
3
0
23
111
39
38
38
37
0
801
23
0
6
0
15
803
95
0
94
37
106
0
66.9
1
94
25
106
6
99
149
65
0
5
0
60
149
25
24
1096
60
0
8
0
46
1102
99
0
98
0
98
0
98
98
91.8
4
0
25
25
98
Budget Reviews
Step 1. Reconcile (cont.)
Assess Program Factor Changes
Your Op Plan was based on specific TI & V-Year
assumptions how have the updates affected your
budget needs?
A significant decrease in program factors means you
may need to give back funding to the Region.
A significant increase in program factors means you
may need additional funding from the Region.
Budget Reviews
Step 2. Reprogram
What is Reprogramming?
Movement of funds from one budget line to another in order
to meet different needs than what was in the Op Plan.
Examples
Budget Reviews
Step 2. Reprogram (cont.)
Reprogramming is not automatic
Request
submitted
by post
Region
makes
decision &
informs
Post
NO
Region/BAT
Review
Is $-amount
greater than
office
threshold?
CFO makes
decision &
informs
Region
YES
NO
CFO
Review
Is $-amount
greater than
CFO
threshold?
YES
Director
makes
decision
Budget Reviews
Step 2. Reprogram (cont.)
Explanations of Plan vs. Request
Any Budget line with a total year variance greater than or
less than $10K must be explained.
Avoid the following explanations
Overspent
Costs higher than anticipated
Achieved Savings
Budget Reviews
Step 2. Reprogram (cont.)
Not everything is reprogrammable
Volunteer Medevac & Emergency leave given from
Volunteer Support
Staff Medevac given from CFO
Dependent Education (given from the Region)
PCSSO funding given from Safety & Security Office
OPATS funding
and others
Budget Reviews
Step 3. Reimbursements
In General
Reimbursements are typically costs incurred at post
which were budgeted in another Op Plan.
Regional HQ Offices
Volunteer Support
CFO
and others
Budget Reviews
Step 3. Reimbursements (cont.)
From Regional HQ Offices
Conferences & workshops for staff approved by Region
Staff international travel & shipment of effects
Reassignments
Terminations
Home Leave (approved by Region)
Budget Reviews
Step 3. Reimbursements (cont.)
From Volunteer Support
Volunteer Medevac travel & care approved by OMS
Volunteer Emergency Leave approved by OSS
From CFO
Staff Medevac travel approved by Embassy (via
Regional HQ transfer)
Leave Allowance (dependent on V-Years)
Budget Reviews
Step 4. Your Request
To the Software!
Budget Reviews
Unfunded Requests (UFRs)
Never for mandatory expenses
Do not submit reimbursable requests in a UFR
Post should communicate with CAO & BAT prior to
UFR submission so it can be assessed and
planned for appropriately.
Ensure ALL costs are included when submitting a
UFR.
GOOD LUCK!
We are here to assist you.
BAT for Africa
Manager:
Megan McGuire
Manager:
Jeannine Hamilton
Manager:
Judi Moss
HQ Budget Analyst:
Jason Coleman
HQ Budget Analyst:
Kurtis Shank
HQ Budget Analyst:
Brittanie Paquette