Definitions: Expense Categories and Items
- Administration Expenses
- General Administration: Includes the following expenses for various programming activities or project components: rent, room rentals, electricity, water, telephone, Internet, office supplies. Please make sure to add details in this category.
- Salaries, Fees and Benefits: Refers to the compensation paid to permanent and temporary staff. The organization must list its paid positions and state the percentage of salaries used for calculating benefits.
- Artists and Performers Fees
- Includes fees paid to artists/artisans/performers as well as their related travel expenses and copyrights.
- Capital Expenses
- Includes money spent by a company to add, build, develop, improve or renovate a property with the expectation that it will benefit the company over a long period of time (more than a year).
- Consultant – Professional Fees
- Includes all contract fees paid to resource persons and consultants and amounts paid for professional services, such as auditing of financial statements.
- Environment Assessment Costs
- Includes fees of a professional, only when there is an obligation for an environmental assessment.
- Equipment Expenses
- Includes software purchases and rental/purchase of equipment.
- Site venue expenses: Includes fees for venue/tent/meeting room rentals, insurance, and permits
- Hospitality Fees
- Includes food and beverages offered during events (also included: napkins, utensils, plates, etc.).
- Promotion and Communication
- Includes brochures, community newsletters, newspaper ads, posters, messages sent out in the media, etc.
- Training/Professional Development
- Includes staff and volunteer training.
- Includes the total cost of travel (train, air, bus, car, taxi) including meals and accommodation for meetings and eligible activities.
- Refers to expenses that do not fit into any of the previous categories; the nature of these expenses must be identified. If the nature of the expenses is not identified, these expenses will be deemed ineligible. When in doubt, refer to the List of Regional Offices and National Headquarters Contact Information to contact a program officer to discuss the budget.
- In-Kind Expenses
*Only for capital projects for community radio (Strategic Fund).
Includes services, material or equipment donations, expenses related to services rendered by volunteers associated to the project’s activities (excluding contribution to the organization’s democratic structure).
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