28 Trial Monitoring: A Reference Manual for Practitioners Although it may not be possible to prepare a detailed budget as part of the preliminary assessment or programme paper, it is important to at least estimate the likely costs of the programme. This is particularly important if the programme is to operate on donor contributions or if funding has not yet been secured. In addition to the points set out above, a solid programme paper serves as a reference and guide for internal programme development and a basis for drafting other informational materials. It also provides institutional memory, as programmes develop and as changes in aims, focus, personnel or monitoring methodology are considered.