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 |