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The annual running cost of a nuclear medicine department in Bangladesh

What the recurring budget has to carry once the equipment is paid for: isotopes and kits, service cover, decaying sealed sources, dosimetry, calibration, UPS batteries and the air conditioning that never switches off.

A capital paper for a gamma camera gets three months of committee scrutiny. The recurring budget behind it often gets a single line called consumables, written by someone who has never run a hot lab. The year the warranty ends is when that becomes visible, and it is a bad year to discover it.

Actual figures depend on the department, so what follows is the list of lines that have to exist and what drives the size of each. A recurring budget with all of these present, even roughly estimated, is more useful than a precise number for two of them.

The lines that dominate

The lines people forget

What the size of the budget actually depends on

Rather than a figure, use the drivers, because they are what a finance committee can question sensibly.

The two mistakes

The first is budgeting year two from year one. Year one is a warranty year with a full set of new consumables, and it understates the real position badly. Build the steady-state budget from the second full year onwards and treat year one as the outlier it is.

The second is treating QA consumables and calibration as optional when money is short. They are the cheapest lines on the list and they are what stands between the department and an inspection finding, a wrong report, or a fault discovered by a patient rather than by a phantom.

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