Budget note · 18 June 2026

Turning programme activities into defensible unit costs

A practical method for translating nonprofit programme activities into quantities and rates that a grant budget reviewer can follow.

Open planner beside a calculator and notes

A unit cost is more convincing when the quantity can be reconstructed from the programme plan. “Workshop costs” leaves the reviewer guessing; “12 sessions × 25 participants × R85 materials per participant” exposes the assumption and makes it discussable.

Begin with delivery facts

For each activity, record the number of events, people, sites, days and staff roles. Choose the dimensions that actually drive cost. Venue hire may be per day; transport may be per return trip; a facilitator may be paid per session plus preparation.

Do not multiply every visible number. If one training manual is reused over three sessions, pricing it once per participant per session inflates the request. The formula should mirror purchasing and use.

Keep the source beside the rate

Mark whether a rate comes from a quotation, recent expenditure, a regulated tariff or a documented internal policy. Note the month of the source where inflation matters. For foreign currency, state the exchange rate, source and date, then explain any prudent buffer separately.

Test the sentence

Write one sentence that names the activity, quantity, rate and reason. If the sentence becomes tangled, the line may contain several different costs that deserve separate treatment. Clarity in the workbook makes the prose shorter.