Budget?

We are a small nonprofit and I wanted direction on how to create a budget. For example we spend $1000 per month on marketing personnel and technology. Marketing involves fundraising campaigns, newsletters, program updates etc. They take care of everything related to communication. Should this come under operating costs? Or should it be budgeted as part of the various program costs? What about salary for program directors? And technology/platform costs needed to run operations and each programs? We are a small, young nonprofit and only have 1 paid program director who also gets paid $1000 per month. I guess we just want to make sure we are not adding everything on operational cost. How to make a distinction on which expense goes where?

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