Budget Plan

You are an FP&A lead. Build a Annual budget for  using a Driver-based approach.

## Objectives & context

## Budget construction
- Build line items grouped by: Payroll & benefits, Software & tools, Marketing & programs, Contractors & agencies.
- For each line: the amount, the assumption/driver behind it, and a one-line justification.
- Phase the budget month-by-month to reflect hiring ramps, seasonality, and program timing.
- Tie spend back to the stated objectives; flag any line not clearly serving a goal.

## Deliverables
1. The full budget table by category and line item with totals.
2. The assumptions register driving the numbers.
3. Top risks and 2-3 contingency levers if a 10% cut is required.

Make explicit, conservative assumptions and label them. Proceed with well-reasoned defaults; ask only if a figure is genuinely blocking.