Ideally, drafting the budget is a collaborative effort:

• Program managers provide details on planned activities and estimated costs.

• The finance officer or treasurer compiles, adjusts, and ensures consistency.

• Leadership and/or the board of directors reviews and approves priorities.

• Donors or institutional partners (if applicable) may provide input on eligible or ineligible costs.

For smaller associations in Lualaba or elsewhere in DRC, the president and treasurer often take the lead, sometimes with volunteer or external technical assistance.