Expense Categorization Guide

Expense Categorization Guide

Research/Advocacy Expense Categorization Guide forGrantees

Expense Categorization Guide

Please use the following applicable accounting categories to build a working budget and match the expense to the appropriate functional category shown on your template. Below are general descriptions of where certain types of expenses should be allocated by use of funds.

Accounting Categories

Personnel Costs is total compensation paid to officers, directors, trustees, and employees including taxes, insurance and pension contributions. Please complete the personnel worksheets that will then populate the yearly budget worksheets.

Consulting and Professional Fees are amounts paid to firms and individuals who are not employees, including funds paid to outside attorneys, accountants, auditors, and/or subcontractors.

Materials and Supplies are amounts paid or incurred for office supplies and related costs including photocopying, postage, parcel delivery, shipping materials and outside mailing services.

Facilities and equipment is the cost of renting, purchasing and/or maintaining essential office space and equipment. This category generally includes facilities fees, telephone, insurance, and similar expenses for equipment use of photocopiers, fax machines, etc.

Printing and Publications includes dollars allocated to producing newsletters, leaflets, films, videos, CD-ROMs and other informational materials, including purchased publications and curriculum-related software. Salaries of personnel engaged in the production of the above materials should be included in Personnel Costs. Postage and the cost of making photocopies for internal use should be included in Materials and Supplies.

Travel, Entertainment, Conferences, Conventions, andMeetings includes all transportation costs, fares, mileage allowances, automobile expenses, meals, lodging and per diem payments. Include such expenses as the rental of conference facilities, speakers’ fees and expenses, and registration fees paid for sending any of the organization’s staff to conferences, conventions, meetings or training sessions.

Please note that the foundation does not fund the following cost items:

  • Capital costs
  • Permanent staff positions
  • Any activities that can be construed as lobbying
  • Any activities that include payment to an elected official (e.g., conference participation, meals, travel, etc.)

Functional Categories

Research and Evaluation includes grant dollars allocated to pay project staff, leaders, directors, accountants, attorneys, technology support, administrative support and any expenses associated with these functions. Most office costs, durable goods and other overhead costs fall into this category

Product and/or Materials Development includes salaries of persons in preparation of publications, editing, or refinement of products to be disseminated. Additional supplies and expenses for product development such as specialized software, artwork, or permissions fall into this category.

Dissemination, Outreach and Advocacy includes all amounts spent for the purpose of communicating with external constituencies or the public at large including personnel costs, consultants, publications, websites, and conferences.

Expense Classification_R&E, Advocacy

Revised: 3/11/04.ls