Program Expense Budget Template: Instructions

These worksheets are designed to help you understand and build an expense budget for an individual program according to key areas of expense. The tool can be used by
program managers to calculate budgets for individual line-items and consolidate them into an overall program budget. Please note that this template only includes costs specific
to the program; additional shared or indirect costs may also need to be allocated to the program to show the full costs of program operation.

This template can be used in conjunction with the Program-Based Budget Builder on StrongNonprofits.org to create an overall operating budget for a nonprofit organization.

The instructions below explain, step-by-step, how to use the template.

Category Instructions Cell / Column / Row

Summary tab
General

The tab labeled "Summary" presents the overall program budget and is a consolidation of the specific expenses to be entered in the following tabs: Personnel Costs,
Professional Fees, Travel & Transportation, Meals & Entertainment, Supplies & Materials, and Other Expenses.

INPUTS

Program Name Enter the name (or abbreviation) of the program for which you are creating the budget. Cell A4

Fiscal Year Enter the fiscal year for which you are creating the program budget. Cell B5

OUTPUTS

Shows the total of program expenses as entered in the following tabs: Personnel Costs, Professional Fees, Travel
Program-Specific Expenses Column B, Cells 8-13
& Transportation, Meals & Entertainment, Supplies & Materials, and Other Expenses.

Salary & Wages tab

INPUTS

Enter the effective fringe rate (as a percentage) for full-time employees. This will be used to calculate the total
Full-Time Fringe Rate Cell B8
personnel cost for each employee.

Full-Time Positions and Columns A & B,

Enter each full-time staff position in the program and the base salary (not including fringe benefits) for each.
Salaries Rows 10-29

Enter the effective fringe rate (as a percentage) for part-time employees. This will be used to calculate the total
Part-Time Fringe Rate Cell B33
personnel cost for each employee.

Part-Time Positions and Enter each part-time staff position in the program, and for each enter that position's anticipated number of hours per Columns A, B,C & D,
Salaries week, weeks per year and hourly wage. Rows 34-45

OUTPUTS
Total Cost - Full Time Shows the total costs anticipated for each full-time position and the total costs for all full-time positions based on the Column D,
Positions amounts listed in Columns B and C. Rows 10-30

Total Cost - Part Time Shows the total costs anticipated for each part-time position and the total costs for all part-time positions based on Column E,
Positions the amounts listed in Columns B, C and D. Rows 35-55

Other than Personal Service (OTPS) tabs: Professional Fees, Travel & Transportation, Meals & Entertainment, Supplies and Materials, and Other Expenses

INPUTS

Column A,
Description/Purpose Enter the description of each expense line item.
Rows 6-15

Enter the cost for a single "unit" of each expense line item. A unit may be anything that the program spends money Column B,
Unit cost
on, such as a consultant, a meal, a bus charter or plane ticket, a program supply, etc. Rows 6-15

Enter the number of units expected to be purchased of each expense line item. Note that you may use either one or
both unit cells for each line item. For example, if the program provides $2 worth of snacks for 75 program
participants on each of 150 program days, you could enter Unit Cost as $2, Unit 1 as 75 (number of program Columns C & D,
Units 1 & 2
participants), and Unit 2 as 150 (program days). If the program hires an evaluation consultant at a cost of $10,000, Rows 6-15
you could enter Unit Cost as $10,000, Unit 1 as 1 (number of consulting engagements), and leave Unit 2 blank.
Note that you must enter a Unit Cost and at least 1 unit in order for an amount to calculate.

Column F,
Assumptions/Notes Use as needed to enter any description(s) of the unit costs and number of units listed in Columns B, C and D.
Rows 6-15

OUTPUTS
Category Instructions Cell / Column / Row
Shows the total costs anticipated for each expense line item as well as the total costs overall for each OTPS Column E,
Total Expense Per Year
category based on the amounts listed in Columns B, C and D. Rows 6-16

Please Note: This document is made available by Fiscal Management Associates, LLC (FMA), for informational purposes only and does not constitute financial or professional advice. The
information provided in this document is of a general nature and does not take into account your individual objectives, financial situation or needs. It should not be used, relied upon or treated as a
substitute for specific professional advice. FMA recommends that you obtain your own independent professional advice before making any decision in relation to your particular requirements or
circumstances. FMA does not warrant the accuracy, completeness or currency of the information provided on and made available through this document. By viewing or using this document, you
acknowledge and agree that any reliance upon or use of any information made available through this document shall be entirely at your own risk. FMA shall not be liable for any loss or damage,
whether direct or indirect, and however caused, to any person or organization arising from the use of (or reliance upon) information provided on and made available through this document.

© Fiscal Management Associates, LLC, 2016. All rights reserved.

PROGRAM NAME
Fiscal Year:

PROGRAM-SPECIFIC EXPENSES
Personnel Costs $ -
Professional Fees $ -
Travel & Transportation $ -
Meals & Entertainment $ -
Supplies & Materials $ -
Other Expenses $ -
Total $ -

Please Note: This document is made available by Fiscal Management Associates,

LLC (FMA), for informational purposes only and does not constitute financial or
professional advice. The information provided in this document is of a general nature
and does not take into account your individual objectives, financial situation or needs.
It should not be used, relied upon or treated as a substitute for specific professional
advice. FMA recommends that you obtain your own independent professional advice
before making any decision in relation to your particular requirements or
circumstances. FMA does not warrant the accuracy, completeness or currency of the
information provided on and made available through this document. By viewing or
using this document, you acknowledge and agree that any reliance upon or use of
any information made available through this document shall be entirely at your own
risk. FMA shall not be liable for any loss or damage, whether direct or indirect, and
however caused, to any person or organization arising from the use of (or reliance
upon) information provided on and made available through this document.

© Fiscal Management Associates, LLC, 2016. All rights reserved.

Personnel Costs

Full-Time
Fringe Rate
Total Cost
Position Salary Fringe Per Year Assumptions/Notes
Position 1 $ - $ -
Position 2 $ - $ -
Position 3 $ - $ -
Position 4 $ - $ -
Position 5 $ - $ -
Position 6 $ - $ -
Position 7 $ - $ -
Position 8 $ - $ -
Position 9 $ - $ -
Position 10 $ - $ -
Position 11 $ - $ -
Position 12 $ - $ -
Position 13 $ - $ -
Position 14 $ - $ -
Position 15 $ - $ -
Position 16 $ - $ -
Position 17 $ - $ -
Position 18 $ - $ -
Position 19 $ - $ -
Position 20 $ - $ -
TOTAL $ - $ - $ -

Part-time - hourly
Fringe Rate
# hours per # weeks per Wage Per Total Cost
Position week year Hour Total Wages Fringe Per Year
Position 1 $ - $ - $ -
Position 2 $ - $ - $ -
Position 3 $ - $ - $ -
Position 4 $ - $ - $ -
Position 5 $ - $ - $ -
Position 6 $ - $ - $ -
Position 7 $ - $ - $ -
Position 8 $ - $ - $ -
Position 9 $ - $ - $ -
Position 10 $ - $ - $ -
Position 11 $ - $ - $ -
Position 12 $ - $ - $ -
Position 13 $ - $ - $ -
Position 14 $ - $ - $ -
Position 15 $ - $ - $ -
Position 16 $ - $ - $ -
Position 17 $ - $ - $ -
Position 18 $ - $ - $ -
Position 19 $ - $ - $ -
Position 20 $ - $ - $ -
TOTAL $ - $ - $ -
ssumptions/Notes

Assumptions/Notes
Professional Fees & Contract Services
Total
Description/Purpose Unit Cost Unit 1 Unit 2 Expense Assumptions/Notes
Professional Fee 1 $ -
Professional Fee 2 $ -
Professional Fee 3 $ -
Professional Fee 4 $ -
Professional Fee 5 $ -
Professional Fee 6 $ -
Professional Fee 7 $ -
Professional Fee 8 $ -
Professional Fee 9 $ -
Professional Fee 10 $ -
TOTAL $ -
Travel and Transportation
Total
Description/Purpose Unit Cost Unit 1 Unit 2 Expense Assumptions/Notes
Travel 1 $ -
Travel 2 $ -
Travel 3 $ -
Travel 4 $ -
Travel 5 $ -
Travel 6 $ -
Travel 7 $ -
Travel 8 $ -
Travel 9 $ -
Travel 10 $ -
TOTAL $ -
Meals and Entertainment
Total
Description/Purpose Unit Cost Unit 1 Unit 2 Expense Assumptions/Notes
Meals & Entertainment 1 $ -
Meals & Entertainment 2 $ -
Meals & Entertainment 3 $ -
Meals & Entertainment 4 $ -
Meals & Entertainment 5 $ -
Meals & Entertainment 6 $ -
Meals & Entertainment 7 $ -
Meals & Entertainment 8 $ -
Meals & Entertainment 9 $ -
Meals & Entertainment 10 $ -
TOTAL $ -
Supplies and Materials
Total
Description/Purpose Unit Cost Unit 1 Unit 2 Expense Assumptions/Notes
Supplies 1 $ -
Supplies 2 $ -
Supplies 3 $ -
Supplies 4 $ -
Supplies 5 $ -
Supplies 6 $ -
Supplies 7 $ -
Supplies 8 $ -
Supplies 9 $ -
Supplies 10 $ -
TOTAL $ -
Other Expenses
Total
Description/Purpose Unit Cost Unit 1 Unit 2 Expense Assumptions/Notes
Other 1 $ -
Other 2 $ -
Other 3 $ -
Other 4 $ -
Other 5 $ -
Other 6 $ -
Other 7 $ -
Other 8 $ -
Other 9 $ -
Other 10 $ -
Other 11 $ -
Other 12 $ -
Other 13 $ -
Other 14 $ -
Other 15 $ -
Other 16 $ -
Other 17 $ -
Other 18 $ -
Other 19 $ -
Other 20 $ -
TOTAL $ -