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Where finances can be managed using UFS this is the most efficient way. However there may be times when off-line systems can add further detail/clarity. For example, trust fund managers may choose to record a simple budget for the fund on an Excel template for the upcoming year: Finance Managers/Advisers can assist in providing templates.

If a project is to be funded from multiple sources, again an Excel spreadsheet may be used to summarise the various income streams anticipated to match these against a budget for the project. Where Excel (or other off-line) details exist these should be compared and reconciled regularly to details held on UFS as part of budgetary monitoring and control.

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