Week 7 · Adaptive Planning Program

30. Budgeting Fundamentals

30 min

By the end you'll be able to

Construct line-item budgets for public health programs
Calculate indirect costs and fringe benefits
Align budget allocations with program priorities

A budget is not merely a spreadsheet; it is a moral document that reflects your program’s true values. This lesson covers the essentials of public health budgeting, breaking down Personnel, Fringe Benefits, Indirect Costs, and OTPS (Other Than Personnel Services).

We learn to construct line-item budgets that ensure your financial allocations align perfectly with your program’s priorities and mission.

Practice quiz

Question 1
What does the lesson mean by calling a budget ‘a moral document’?
- Budgets are legally required to follow ethics rules
- A budget reveals a program’s true values by showing where money is actually allocated
- Budgets must be approved by a religious authority
- A budget is only valid if it is balanced to zero
Question 2
Which of the following is an example of an OTPS (Other Than Personnel Services) line item?
- Salary for the program manager
- Fringe benefits for full-time staff
- Printing costs for participant workbooks
- Indirect cost recovery for the host institution
Reflection 3
Name the four budget categories from this lesson and give a one-line description of each.

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