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:
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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:
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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:
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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