The purpose of this guideline is to assist in the development and management of budgets in an emergency response scenario. While an emergency response programme, as a whole, can benefit from more relaxed policies and procedures, budget development and management should follow the same thoroughness as regular non-emergency programmes, except that they should be put together in the context of funding uncertainty and within a shorter period of time.
Lessons learned by CARE during recent emergencies (see Tsunami Emergency Response, in section 9 ) suggest that CARE should invest more time and resources in emergency preparedness activities. Also, it denotes the need of promoting institutional learning, team building and efficient support systems. That is, the CO should have strong foundations-reflected in good working systems and teams-which are built during non-emergency times to better cope with emergencies.