Interview Guide

Objective 1. The Budget and Budgetary Control Measures of Different Non-Profit

Organizations

Question 1: Does your non-profit organization use a budget?

Follow up: What are the things that your non-profit organization considers

before preparing a budget?

Question 2: Does the budget align with your non-profit organization’s goals and

objectives?

Question 3: How does your non-profit organization apply budgetary control measures?

Are there specific techniques applied?

Objective 2. Sources of Funds of Non-Profit Organizations

Question 1: Where does your non-profit organization’s funds come from? Does it include

funds from donors?

Follow up: If yes, what type of donors does your non-profit organization have?

Question 2: Has your non-profit organization organized a fund-raising activity before?

Follow up: If yes, what kind of activity was it?

Question 3: Is the fund your non-profit organization receives enough to operate the

organization and achieve its objectives?

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Follow up: If not, what are the activities your non-profit organization engages in

to earn funds, and what are their purpose? Does your non-profit organization earn profit

or incur losses?

Follow up: If yes, does your non-profit organization engage in other activities,

and what are their purpose? Does your non-profit organization earn profit or incur losses?

Question 4: What is the main benefit of fundraising for your non-profit organization?

Question 5: What is the best funding source?

Objective 3. Ways of Allocating Funds

Question 1: How does your non-profit organization decide on where to allocate funds?

Follow-up: Are there any specific challenges or considerations that arise during

the decision-making process for fund allocation?

Question 2: How does your non-profit organization determine how much funding each

project or beneficiary receives?

Follow-up: Can your non-profit organization provide an example of a project or

beneficiary as to where the allocation of funds was particularly challenging and how your

organization addressed it?

Objective 4. Difference of Budgeted and Actual Expenditure of Projects

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Question 1: Does your non-profit organization’s budgeted expenditure match the actual

expenditure?

Follow up: If not, how far is the gap? What will your non-profit organization do if

the budget is not enough to cover the expenditure of the project?

Question 2: What are the possible reasons why the actual amount of funds spent

on projects are sometimes higher or lower than what was originally expected?

Question 3: How does your non-profit organization check if the funds spent on previous

projects were used effective and efficiently?

Follow up: What were past experiences that lead to your organization in making

smarter decisions about budgeting for future projects?

Objective 5. Problems Associated with Budget and Budgetary Control

Question 1: What are the problems encountered with your non-profit organization’s

budget and budgetary control?

Follow up: How does your non-profit organization solve such problems?

Question 2: How does your non-profit organization make sure that the completion of

reports is on time?

Follow up: What process does your non-profit organization use to complete the

reports on time?
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Question 3: Due to changing circumstances and unprecedented events like the pandemic,

how does your non-profit organization adapt and adjust its budgets to align with them?

Objective 6. Significance of Budget and Budgetary Control to Non-Profit Organizations

Question 1: As the president or chairman of the board of trustees, how does your non-

profit organization understand the ways its funds are spent?

Question 2: How does your non-profit organization use budget information in making

decisions?

Question 3: What role does budgetary control offer in your organizational internal

controls?

Follow up: Does budgetary control guide your non-profit organization to achieve

its goals and objectives? If yes, in what way?