(For balanced budgets) Make sure you are able to use your money as planned
If you've filled in the numbers in accordance with your funding restrictions, your spreadsheet should immediately let you know whether you have enough in each of your expense categories. If there is a problem, there are several ways of addressing it:
It may be possible to come to an arrangement with the funder that allows you to use the money in the ways that you'd like to, or that allows you more freedom.
You may be able to reassign some expenses from one category to another. If you don't have enough money to pay an assistant director, for example, it may make sense to make her the coordinator of a particular program, and to pay part of her salary out of the funds allotted to that program.
In some cases, it might be necessary to rethink your priorities a bit, so that the money can be spent in accordance with funding restrictions.
It's important to remember, however, that the mission, philosophy, and goals of your organisation should drive its funding, and not the other way around. Creating a program simply to make use of available funding is usually a bad idea, unless the program is one you've already planned for, and will clearly fit in with and advance the mission of your organisation.