The primary consideration when budgeting for a non-Chest activity is to ensure that expenditure does not exceed the funds available. Therefore, the best place to start when budgeting for a non-Chest activity is to calculate the income available. 

The process for preparing a non-Chest budget is as follows:

• Estimate annual income available
• Calculate cost of planned expenditure
• Allow for overheads on stipends if applicable. (Please refer to the Budgeting for Chest overhead recovery income [1] section for more details)
• Compare income available to planned expenditure to ensure funds available are sufficient

The Monitoring and controlling expenditure against income  [2]section provides guidance on how to monitor and control expenditure where there is no formal budget in UFS.