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Table 1 A summary of the six-step approach approach

From: How to calculate the annual costs of NGO-implemented programmes to support orphans and vulnerable children: a six-step approach

Prerequisite

Develop clear definition of NGO's OVC programme

Step 1.

Access and organize NGO's annual financial report.

Step 2.

Link financial report sub-categories from Step 1 into input cost categories and create financial cost profile.

Step 3.

Estimate the annual equivalent payment for programme equipment.

Step 4.

Document donations to the NGO for programme implementation.

Step 5.

Include a portion of NGO organizational costs not attributed to specific programmes (as explained in Step 5).

Step 6.

Include the results of Steps 3-5 into an expanded cost profile.