In the Framework of: Financed by: Developed by:

MODULE 9 - 10

5-Yr Budget Forecast Excel Model

Populating & Balancing the Model

In the Framework of: Financed by: Developed by:

2

FIVE YEAR BUDGET FORECAST

The true costs of managing and operating the Association

The Association is financially independent to freely reflect and

represent the interests of its members

The Association balances expenses and revenues for the five-year

planning period of the Business Plan

In the Framework of: Financed by: Developed by:

3

EXPENSES BUDGET FORECAST (l)

No. EXPENSES

  Year 2014 (Base Year) Year 2015

Unit QuantityCost per Man/Mon

th

Annual Cost

(EUR)Quantity

Cost per Man/Mo

nth

Annual Cost

(EUR)

A. Professional Staff              

  Secretary General No. 1 1,200 14,400 1 1,260 15,1201 Finance & Administration Manager No. 1 1,000 12,000 1 1,050 12,6002 Communications Manager No. 1 1,000 12,000 1 1,050 12,600

3 Technical Services and Professional Development Manager No.

1 1,000 12,000 1 1,050 12,600

4 Programs and Projects Manager No. 1 1,000 12,000 1 1,050 12,6005 Total Professional Staff       62,400   0 65,520  B. Support Staff                Executive Secretary No. 1 1,000 12,000 1 1,050 12,6006 Knowledge Management Specialist No. 1 800 9,600 1 840 10,0807 Membership Specialist No. 1 800 9,600 1 840 10,0808 Office Assistant No. 1 600 7,200 1 630 7,5609 Driver No. 1 500 6,000 1 525 6,300

10 Total Support Staff       44,400     46,620  C. Social + Health Insurance                Total Social + Health Insurance       21,360     22,428

All forms of compensation to all Professional Staff &

Supporting Staff

Compensation to all Staff will be increased every year with 5% comparing with previous

year

All social security and

health insurance

contribution paid should be

calculated using actual

percentages as defined by the

law

In the Framework of: Financed by: Developed by:

4

No. EXPENSES  Year 2014 (Base Year) Year 2015

Unit QuantityCost per

Man/MonthAnnual

Cost (EUR)Quantity

Cost per Man/Month

Annual Cost (EUR)

  D.Outsourcing of Course and Manual Development  

     

11 Training Courses      Course Development Each 2 4,000 8,000 2 5,000 10,000  IT Advisory Services Lumpsum 1 2,000 2,000 1 2,000 2,000

12 Manuals of Practice/Operational Guidelines   Purchased and Edited Each 1 5,000 5,000 1 6,000 6,000  Fully Developed Each 0 5,000 0 1 5,000 5,000  Total Outsourcing       15,000     23,000  E. Depreciation Reserve Fund                E.1 Electronic Devices              

13 Network Server Piece 1 600 600 1 600 60014 Desktop/Computers Piece 6 150 900 6 150 90015 Laptop/Computers Piece 5 150 750 5 150 75016 Printers Piece 2 200 400 2 200 40017 Telephones Piece 9 20 180 9 20 18018 Fax Machines Piece 1 50 50 1 50 5019 Photocopying Machine Piece 1 400 400 1 400 40020 Computer Software Piece 18 88 1,575 18 88 1,575  E.2 Vehicles & Office Furniture              

21 Desks Piece 9 70 630 9 70 63022 Chairs Piece 9 30 270 9 30 27023 Shelves Piece 9 30 270 9 30 27024 File cabinets Piece 9 20 180 9 20 18025 Conference room furniture Lumpsum 1 616 616 1 616 61626 Vehicles X2 Piece 1 6,000 6,000 1 6,000 6,000  Total Depreciation Reserve Fund       12,821     12,821

EXPENSES BUDGET FORECAST (ll)All outsourcing products & services represent Direct

Operation Cost of Association

Depreciation should be calculated referring to

national accounting

depreciation norms (i.e. 25% for electronics,

20% for vehicles and furniture).

Outsourcing expenses will be increased every year with

25% comparing with previous year

In the Framework of: Financed by: Developed by:

5

No. EXPENSES  Year 2014 (Base Year) Year 2015

Unit QuantityCost per

Man/MonthAnnual

Cost (EUR)Quantity

Cost per Man/Month

Annual Cost (EUR)

  F. Office Rent & Utilities              27 Office Rent Month 12 3,300 39,600 12 3,630 43,56028 Telephone Month 12 500 6,000 12 550 6,60029 Electricity Month 12 300 3,600 12 330 3,96030 Office Maintenance Month 12 250 3,000 12 275 3,30031 Internet Subscription Month 12 200 2,400 12 220 2,64032 IT System Maintenance Month 12 250 3,000 12 275 3,300  Total Office Rent & Utilities       57,600     63,360  G. Office Supplies              

33 Fuel & Car Maintenance Month 12 400 4,800 12 440 5,28034 Stationery Month 12 200 2,400 12 220 2,64035 Printing/Photocopying Paper Month 12 100 1,200 12 110 1,32036 Computer Supplies Month 12 200 2,400 12 220 2,64037 Website Development/Maintenance Month 12 300 3,600 12 330 3,96038 Miscellaneous (Working Group) Month 12 500 6,000 12 550 6,600  Total Office Supplies       20,400     22,440  H.Transportation & Accommodation                H.1.Travel & Transportation              

39 Air Tickets     Secretary GeneralRound-Trip 6 400 2,400 8 440 3,520  StaffRound-Trip 6 400 2,400 8 440 3,520  Board of DirectorsRound-Trip 6 400 2,400 8 440 3,520

40 Local Transportation during Travel Round-Trip 54 50 2,700 72 55 3,960  H.2.Accommodation              

41 Hotel Accommodation     Secretary GeneralNights 18 150 2,700 24 165 3,960  StaffNights 18 150 2,700 24 165 3,960  Board of DirectorsNights 18 150 2,700 24 165 3,960

42 Per Diem Nights 54 60 3,240 72 66 4,752  Total Transportation & Accommodation       21,240     31,152

EXPENSES BUDGET FORECAST (lll)Office Rent, Utilities Supplies are

expenses used to support the normal day to day functioning of Association

Travel & Accommodation

are expenses related mainly to the activities of

Professional Staff

Office expenses, Travel & Accommodation will be

increased every year with 10% comparing with

previous year

In the Framework of: Financed by: Developed by:

6

No. REVENUES

  Year 2014 (Base Year) Year 2015

Unit Quantity FeeAmount(EUR)

Quantity FeeAmount(EUR)

  I. Membership Fees              

47 I.1 Water/Wastewater/Treatment Utility (Population)              

  Up to 50,000 Membership 15 200 3,000 25 200 5,000

  50,001 - 100,000 Membership 9 800 7,200 12 800 9,600

  Over 100,001 Membership 4 3,000 12,000 4 3,000 12,000

  Utility Membership Subtotal  28 22,200 41 26,600

48 I.2 Private Sector (No. of Staff)              

  Up to 50 Membership 4 500 2,000 6 500 3,000

  51 to 500 Membership 6 2,500 15,000 8 2,500 20,000

  Over 500 Membership 4 4,000 16,000 6 4,000 24,000

  Private Sector Membership Subtotal  14 33,000 20 47,000

49 I.3 NGO/Academic Institution Membership 5 500 2,500 15 500 7,500

50 I.4 Individual Membership 30 50 1,500 50 50 2,500

51 I.5 Student Membership 80 25 2,000 100 25 2,500

52 I.6 Int'l Organizations and Donors Membership 5 0 0 10 0 0

  Total Membership Fees       61,200     86,100

REVENUE (l) Main sources of revenue generation of Association is

membership fee

Total revenues generated from all fees represents

annual Expected Revenues

In the Framework of: Financed by: Developed by:

7

No. REVENUES

  Year 2014 (Base Year) Year 2015

Unit Quantity FeeAmount(EUR)

Quantity FeeAmount(EUR)

 J. Association Activities  

           

53 J.1 Conferences

Annual Conference Avg. Register 300 50 15,000 400 50 20,000

Annual Exhibtion Lump Sum 1 10,000 10,000 1 20,000 20,000

Specialty Best Practice Conferences Avg. Register 100 50 5,000 200 50 10,000

54 J.2 Training ProgramsNo. of

Deliveries3 3,000 9,000 4 3,000 12,000

55 J.3 Publications No. Sold 100 10 1,000 150 10 1,500

 Total Net Proceeds from Activities

      40,000     63,500

REVENUE (ll)Conference & Seminar revenues depend

by number of participants and participation fees applied

Assume a net proceed from each “training course” or “publication” and multiply it with number of all activities

In the Framework of: Financed by: Developed by:

8

No. REVENUES

  Year 2014 (Base Year) Year 2015

Unit Quantity FeeAmount(EUR)

Quantity FeeAmount(EUR)

  K. Contracted Projects and Programs              

56 Contracted Projects             

  Project 1 Lump Sum 1 50,000 50,000 0

  Project 2 Lump Sum 1 20,000 20,000 0

  Project 3 Lump Sum   1 30,000 30,000

  Project 4 Lump Sum    

  Project 5 Lump Sum    

  Project 6 Lump Sum    

  Total Net Proceeds from Projects and Programs       70,000     30,000

  L. Assistance/Contributions/Grants              

57 Grant from Central Government Lump Sum 1 10,000 10,000 0

58 Assistance from Development Bank X Lump Sum 1 30,000 30,000 1 50,000 50,000

59 Assistance from International Development Bank Y Lump Sum 1 31,500 31,500 1 45,000 45,000

  Total Operational Grants from Donors and Institutions

      71,500     95,000

REVENUE (lll)Determine assumed net revenue, after expenses paid to non-staff

professionals

Contributions and Grants are temporary forms of activities financing

In the Framework of: Financed by: Developed by:

9

 Year 2014

(Base Year) Year 2015 Year 2016 Year 2017 Year 2018 Year 2019

EXPENSES (EUR) (EUR) (EUR) (EUR) (EUR) (EUR)Salaries            A. Professional Staff 62,400 65,520 68,796 72,236 75,848 79,640B. Support Staff 44,400 46,620 55,566 58,344 61,262 64,325

Sub-Total Salaries (1) 106,800 112,140 124,362 130,580 137,109 143,965Fringe Benefits            C. Social + Health Insurance 21,360 22,428 24,872 26,116 27,422 28,793D. Outsourcing of Course and Manual Development 15,000 23,000 34,000 34,000 40,000 40,000

Sub-Total Fringe Benefits (2) 36,360 45,428 58,872 60,116 67,422 68,793Other Direct Costs            E.1 Electronic Devices (Reserve Fund) 4,855 4,855 4,855 4,855 4,855 4,855

E.2 Vehicles & Office Furniture (Reserve Fund) 7,966 7,966 13,966 13,966 13,966 13,966

F. Office Rent & Utilities 57,600 63,360 69,696 76,666 84,332 92,765G. Office Supplies 20,400 22,440 24,684 27,152 29,868 32,854H.1.Travel & Transportation 9,900 14,520 15,972 17,569 19,326 21,259H.2.Accommodation 11,340 16,632 18,295 20,125 22,137 24,351

Sub-Total ODC (3) 99,240 116,952 128,647 141,512 155,663 171,229Total Annual Expenses (1+2+3) 242,400 274,520 311,882 332,208 360,194 383,987

REVENUES            Membership Fees            I.1 Water/Wastewater/Treatment Utility (Population) 22,200 26,600 27,600 27,600 27,600 27,600

I.2 Private Sector (No. of Staff) 33,000 47,000 56,000 56,000 56,000 56,000I.3 NGO/Academic Institution 2,500 7,500 12,500 17,500 20,000 20,000I.4 Individual 1,500 2,500 2,500 2,500 2,500 2,500I.5 Student 2,000 2,500 2,500 2,500 2,500 2,500I.6 Int'l Organizations and Donors 0 0 0 0 0 0

Sub-Total Membership Fees (4) 61,200 86,100 101,100 106,100 108,600 108,600Association Activities            J. Association Activities 40,000 63,500 87,000 97,000 105,000 105,000

Sub-Total Association Activities (5) 40,000 63,500 87,000 97,000 105,000 105,000Contracted Projects and Programs            K. Contracted Projects and Programs 70,000 30,000 25,000 25,000 36,600 61,000

Sub-Total Association Activities (6) 70,000 30,000 25,000 25,000 36,600 61,000Assistance/Contributions/Grants            L. Assistance/Contributions/Grants 71,500 95,000 100,000 105,000 110,000 110,000

Sub-Total Assistance/Contributions/Grants (7) 71,500 95,000 100,000 105,000 110,000 110,000

Total Annual Revenues (4+5+6+7) 242,700 274,600 313,100 333,100 360,200 384,600Annual Surplus/Deficit 300 80 1,218 892 6 613

BUDGET SUMMARY

Main goal of Association is

reaching financial sustainability for all its planed Activates,

Projects & Programs