Services · Scale-Up

Consolidated budget Master Budget

CMB

Supports preparation or improvement of consolidated/master budgets, including budget consolidation, assumptions, templates, review process and version control.

What changes

More reliable financial data, better reporting, stronger audit readiness and improved system-enabled finance operations.

What you get

Master budget consolidation model with a locked, approved baseline CMB002
Standard budget input template pack with guidance notes CMB003
Assumptions pack with driver schedules for payroll, FX, inflation and allocations CMB004
Budget approval pack with executive summary, funding gap and scenario analysis CMB005
Budget validation checklist and change log CMB006

What has to come first

COAChart of accounts analysis and review Recommended

Budget chart must follow the chart of accounts and cost centre structure
NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings establish the maturity baseline and priority gaps in budgeting practice

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Secretary General / Senior Management Team	Budget owners; decide priorities
HNS Head of Finance / budgeting lead	Process owner
Department heads and programme managers	Budget holders; prepare inputs
Branch leadership and branch finance	Prepare local budgets
Grants management focal point	Aligns restricted budgets with donor agreements
PMER team	Aligns budgets with operational plans
HNS Board / Finance Committee	Final approval and oversight
GFDC delivery team	Designs the model and supports the cycle

How it is measured

Indicator	Target	Evidence
Master budget approved by leadership before the fiscal year starts	By fiscal year start	Board or Finance Committee approval minutes
Budget submissions received complete and on time	At least 90% of units by deadline	Submission log in the consolidation model (CMB002)
Submissions pass validation before consolidation	100% validated	Completed validation checklists (CMB006)
First monthly BvA report issued against the locked baseline	Within 30 days of fiscal year start	Monthly BvA report

Tools

6 of 6 ready to download.

CMB001 TORs for consultant to deploy system for budgeting ToR DOCX
CMB002 Master budget consolidation model Template XLSX
CMB003 Standard budget input template pack with guidance notes Template DOCX
CMB004 Assumptions pack and driver schedules Template XLSX
CMB005 Budget approval pack with executive summary, funding gap and scenario analysis Template DOCX
CMB006 Budget validation checklist and change log Checklist XLSX

Standards

COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
Cost recovery and functional budgeting framework
HNS finance manual, accounting policies and close procedures
Donor agreements and reporting requirements
HNS budgeting policy and budget vs actual reporting procedures
HNS chart of accounts and cost centre structure

Request this service

The form arrives with CMB filled in. You can change it, and you do not have to be sure.

Request CMB

Code: CMB
Tier: Scale-Up
Outcome area: 4 · Finance operations, reporting, systems and audit readiness
Deliverables: 5
Tools: 6 of 6

Comes before

1 service names this one as a prerequisite.

GMM02Grant Budgeting and Budget Revision Procedures

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What do I need?

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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