Cost Accounting

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Sample Cost Accounting Budget % time % time % time % time spent on spent on spent on spent on FTE Total Cost program A Program A program B Brogram B program C Program C program D Program D

EXPENSES Personnel Wages & Fringe Benefits

Staff #1 (Executive Director) Staff #2 (Development Director) Staff #3 (Office Manager) Staff #4 (Program Staff) Staff #5 (Program Staff) Staff #6 (staff title here) Staff #7 (staff title here) Staff #8 (staff title here)

1.0 1.0 0.5 1.0 1.0

$50,000 $40,000 $20,000 $40,000 $40,000 $0 $0 $0

Total Personnel, Wages and Fringe Benefits by Program

$190,000

Travel Training Equipment Supplies Telephone/Fax Rent/Utilities Postage/Delivery Licenses/Permits Consultants/contractors Printing

$10,000 $10,000 $20,000 $5,000 $10,000 $10,000 $4,000 $0 $30,000 $30,000

Total other program costs Total Expenses RESERVE Fund (5% of budget) Total expenses plus reserve fund Total Cost by program area Percent of budget

$129,000 $319,000 $15,950 $334,950

5%

20% 17% 17% 10% 0% 0% 0% 0%

$10,000 $6,800 $3,400 $4,000 $0 $0 $0 $0

10% 17% 17% 20% 0% 0% 0% 0%

$24,200 10% 50% 50% 15% 17% 17% 17% 0% 0% 17%

$1,000 $5,000 $10,000 $750 $1,700 $1,700 $680 $0 $0 $5,100

$5,000 $6,800 $3,400 $8,000 $0 $0 $0 $0

15% 17% 17% 20% 40% 0% 0% 0%

$23,200 10% 10% 50% 15% 17% 17% 17% 0% 0% 17%

$1,000 $1,000 $10,000 $750 $1,700 $1,700 $680 $0 $0 $5,100

$7,500 $6,800 $3,400 $8,000 $16,000 $0 $0 $0

55% 49% 49% 50% 60% 0% 0% 0%

$41,700 30% 20% 0% 15% 17% 17% 17% 0% 10% 17%

$3,000 $2,000 $0 $750 $1,700 $1,700 $680 $0 $3,000 $5,100

$27,500 $19,600 $9,800 $20,000 $24,000 $0 $0 $0

100% 100% 100% 100% 100% 0% 0% 0%

$100,900 50% 20% 0% 55% 49% 49% 49% 0% 90% 49%

$5,000 $2,000 $0 $2,750 $4,900 $4,900 $1,960 $0 $27,000 $14,700

$25,930

$21,930

$17,930

$63,210

$3,988

$3,988

$3,988

$3,988

$54,118 16.2%

$49,118 14.7%

$63,618 19.0%

$168,098 50.2%

100% 100% 100% 100% 100% 100% 100% 0% 100% 100%

100.0%

REVENUE Foundations

Individuals Government Corporations Events Earned Income Other TOTAL

Restricted 25% $83,738 Unrestricted 15% $50,243 30% $100,485 5% $16,748 5% $16,748 10% $33,495 5% $16,748 5% $16,748 100% $334,950

0% 40% 0% 100% 0% 0% 6% 95%

$0 $20,097 $0 $16,748 $0 $0 $1,005 $15,910 $53,759

0% 0% 10% 0% 100% 50% 34% 0%

$0 $0 $10,049 $0 $16,748 $16,748 $5,694 $0 $49,238

27% 0% 30% 0% 0% 0% 60% 5%

$22,609 $0 $30,146 $0 $0 $0 $10,049 $837 $63,641

73% 60% 60% 0% 0% 50% 0% 0%

$61,128 $30,146 $60,291 $0 $0 $16,748 $0 $0 $168,312

100% 100% 100% 100% 100% 100% 100% 100%