Detailed budgeting instructions can be obtained from the Global Fund Guidelines for Grant Budgeting and Annual Financial Reporting (5. Specific budgeting and costing guidance) under the following areas:

1. Human resources;
2. Types of remuneration;
3. Travel-related costs;
4. External professional services;
5. Pharmaceutical, non-pharmaceutical health products and health equipment;
6. Infrastructure and non-health equipment;
7. Communication material and publications;
8. Management fees and indirect cost recovery; and
9. Living support to client/target population (Microloans and micro grants; cash incentives).