> ## Documentation Index > Fetch the complete documentation index at: https://docs.eosb.org/llms.txt > Use this file to discover all available pages before exploring further. # Budgets and expenses > Propose an expense budget, then post mandate expenses against it. Mandate costs — your fees, the trustee's fees, audit, bank and investment costs — are paid from the trust's cash. You can only post an expense within an approved budget. **Where:** **Expenses** in the menu. **Before you start:** propose a budget first; until one is approved, every expense is blocked. **Expenses** has five tabs: **Record expense**, **Drafts**, **Expense register**, **Budgets** and **Budget register**. ## Propose a budget Open **Budgets**. Budget proposal with the budget position, the budget lines and Submit budget marked 1 to 3 **Budget position (1)** shows the recognised cash, the current approved budget, what remains of it, and this proposal's total. An amount, and optionally a description, for each category: trustee fees, investment-related expenses, fund management fees, audit fees, bank-related expenses and other. Write a **Proposal narrative** for the trustee. Or **Save draft** to finish later. The budget waits as **Pending approval** for the trustee and the employer. Either can decide it; the first decision settles it. The **Budget register** shows every budget and its status. Budget register with a pending, an approved and a superseded budget When the trustee approves a new budget, it **replaces** your current approved budget for that trust (the old one shows as **Superseded**). Each new budget must cover everything you still need to spend, including expenses already posted this year. ## Record an expense Record fund management expense form with the trust, expense type and Send OTP marked 1 to 3, and the budget check on the right **Book cash** shows the cash you hold for it. | Field | What to enter | | - | - | | Expense amount (SLE) \* | | | Expense type \* (2) | The budget category | | Expense date \* | | | Counterparty / payee \* | Who is paid | | Reference / invoice number \* | | | Narrative / notes | What it was for | It shows the budget remaining for the category and in total, before and after this expense, and the status the expense will have. | Expense | Status after the code | | - | - | | SLE 100,000 or less, within budget | **Posted** — the cash is debited straight away | | Above SLE 100,000 | **Pending trustee approval** — see the [trustee's guide](/trustee/expenses) | The **Expense register** lists every expense, with the payee and reference as you entered them; a posted expense can be **Reversed** from there. Expense register with two posted expenses and one rejected ## When the budget is not enough **Send OTP** stays disabled and the panel explains why, for example **Expense exceeds the approved total budget by 82,500.00**. Propose a new budget that covers the expense and wait for it to be approved. Expense form with Total budget remaining -76,000.00 and the message Expense exceeds the approved total budget by 82,500.00; Send OTP disabled This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.