SAMS is developing the first budget when it's required for budget proposal, and it should be consistent with the donor requirements. AndAlso, the comparison it has to be done between budget vs. actual against the approved budget, the. The SAMS finance staff has to follow up with implementation of the budget and financial reports as well as implementation partners when applicable in all financial aspects, where the project budgebudget is uploaded to the donor as per its template on a monthly basis or based the timeline required by the donor; nevertheless, SAMS does not have a documented annual budget approved by the senior management along with the resultingresults for any re-allocations within the across linesو besidescross lines. Besides that, SAMS does not have a clear, documented, and approved policy and proceduresprocedure to track.