7.6 Commonly overlooked costs

One of the major pitfalls during the budget development process is to focus on costing major items and to forget about ancillary activities and costs. The following list, while not exhaustive, highlights some of these costs.

Common description Account codes
‘Visibility costs’ 5361 – Art supplies

5362 – Audio visual promotion

5370 – Printing costs

5371 – Promotional items

5372 – Signs, banners, posters

Monitoring, evaluation, After Action Reviews, audits 5103 — Consultant fees-Programme

5170 – Other professional services

5120 – Audit fees

International staff benefits and other compensation

employee training, security personnel

502X – Social taxes

503X – Pension benefits

504X – Health insurance

505X – Overbase compensation (moving costs, etc.)

5080 – Employee training

5104 – Other consultant fees

Translation fees 5171 – Translation fees
Stipends for non-CARE workers 5335 – Food preparation service fees (for example, non-CARE workers’ fees at supplementary feeding centres)

5315, 5325, 5348 – Stipends non-CARE staff depending on type of intervention

Shipping services, customs clearance, taxes 5346, 5371