This guide and accompanying spreadsheet template break down the process of understanding true program costs, either through budgeting or financial reports, into several stages. The overview of the process will help with defining the programs, identifying direct costs, allocating shared costs, and calculating and allocating administrative and fundraising costs. Because a reliable and practical allocation system is a cornerstone to clarifying program costs, the guide includes a glossary and guidance to choose which allocation methods to use for which expenses— and then the budgeting spreadsheet does the math!

After downloading the Program Cost Resource using the button below, download the Program Budget and Allocation Template.

This video also offers an overview of the concepts and practices of program budgets and a step-by-step guide to using the template.