PRISM_AR_ANNEX C_Accounts_2018-02-28 ANNEX C: EXPENSE AND INCOME ACCOUNTS (revised2018-02) EXPENSE ACCOUNT HEADING EXPENSE ACCOUNT NAME EXPENSE EXPLANATIONS & EXAMPLES HUMAN RESOURCES Salaries, Benefits, and Sessional Fees Staff Salaries, Benefits, Sessional Fees, Severance/Redundancy, Retirement/Pension, Recruitment, Other personnel expenses. Includes temporary workers, interns, uniforms, insurance, taxes, and other fiscal personnel charges OPERATIONS Professional Services Includes all types: audit, consultant, legal, translators. This might also include external laboratory analysis, as a professional service within a service delivery project. It does not include sessional medical fees which must go to Salaries OPERATIONS Travel and Transport This is used for individual and group travel for technical assistance(TA), supervision, consultants, meetings, etc. Includes per diem, hotel, all types of transport for meetings and TA, facility and equipment rental for meetings, hospitality for meetings Vehicle running costs, fuel, insurance, vehicle repair OPERATIONS Office Supplies Expendable, office consumable articles, non-inventory; expense upon purchase OPERATIONS Clinic Supplies Expendable clinic supplies used in course of service provision, such as paper, laundry and cleaning supplies, alcohol, needles OPERATIONS Occupancy Cost Rent, utilities, insurance, maintenance and repair of facility, cleaning, security, property taxes, renovations, mortgage interest OPERATIONS Repairs Maintenance Equipment- Furnishings Repair and maintenance of all equipment and furnishings (excludes repair of buildings attributed to occupancy expense and vehicle repair attributed to travel and transport expenses) OPERATIONS Communications Includes telephone, cable, telex, fax, Internet OPERATIONS Media & Publications Any significant expense for advocacy and projects using media to communicate. Publications for youth. OPERATIONS Sales, Marketing & Promotion This item is important for expansion of social enterprise programs and includes market promotions, advertising, promotional material. OPERATIONS Other Expenses Includes expenses like bank charges and fees, loan interest (include amount in notes to budget), import broker fees, tuition/registration, representation. OPERATIONS Cost of Goods Distributed-Sold-Purchased CoGS/CoGD Cost of goods sold or distributed represents cost of inventory items released from inventory upon distribution. CoGP represents the procurement cost of items placed in inventory. In either case, these costs include the import insurance and freight charges (CIF) to port warehouse. Expenses related to distribution from central warehouse to service delivery points, should be attributed to the programs as transport expenses. CAP EX Capital Expenditure Building & Land, Vehicle, Office/IT Equipment, Medical/Clinical/Lab Equipment, Furniture GRANTS Sub-grant expenses If the MA has contracts from donors to sub grant to partners and other NGOs. INCOMEACCOUNT HEADING INCOME ACCOUNT NAME INCOME EXPLANATION & EXAMPLES INTERNATIONAL IPPF (Core Grant, CENTRAL OFFICE) General Support grant from IPPF Central Office, unrestricted INTERNATIONAL IPPF (Non-Core Grant, CENTRAL OFFICE) Supplemental grant from IPPF Central Office, restricted INTERNATIONAL IPPF (Non-Core, REGIONAL OFFICE) Supplemental grant from IPPF Regional Office, generally restricted INTERNATIONAL Grants - Bilateral Entities Program grants from foreign governments and their international development agencies. This includes national missions and embassies of foreign governments located in the country of Member Association. INTERNATIONAL Grants - Multilateral Entities Program grants from international institutions with governmental membership, such as UN agencies, and regional development organizations. This also includes transnational entities such as: EEC, World Bank, Regional Development Bank, African Union. INTERNATIONAL International Trusts, Foundations, NGOs, Non-Profit Organizations Program grants from international non-profit, nongovernmental organizations, including international universities, academic and research institutions. INTERNATIONAL Corporate International grants from multinational corporations: for example, banks, pharmaceutical companies, oil and mining companies INTERNATIONAL Individual International private donations from Individuals NATIONAL SALES & SERVICE Clinical Service Fees (both in and out patient) Includes payments for services by clients, insurance companies, corporations on behalf of their employees, and municipal or government contracts from MoH or Social Security where an association is paid a fee or reimbursed for each service provided to a client. Excludes any laboratory or surgical service income. NATIONAL SALES & SERVICE Surgical Income from the surgical services. NATIONAL SALES & SERVICE Laboratory Services Income from in house laboratory services, or payments received from clients or 3rd party payor for lab work contracted out to companies. NATIONAL SALES & SERVICE Other Sales & Services - SRH May includes SRH counseling fees, legal service fees, and any other reproductive health sales & services. NATIONAL SALES & SERVICE Other Sales & Services - Non SRH Other non SRH services, such as optometry, dentistry. NATIONAL SALES & SERVICE Product Sale (contraceptives only) Contraceptive product sales income NATIONAL SALES & SERVICE Product Sale (non-contraceptives) Any non-contraceptive product income, including all medicines, pregnancy and other test kits, vitamins, nutritional supplements, non-medical products NATIONAL SALES & SERVICE Prof Services, Education, Training, and Rental Sales of MA professional services, education courses, and training services. Includes rental of facilities and/or equipment. NATIONAL GRANTS & DONATIONS Grants - National Govt Government grants (from national, state & municipal governments) for program implementation. This excludes social enterprise service contracts. NATIONAL GRANTS & DONATIONS Grants - Foundations/ NGOs Local foundations and non-profit organization grants and donations, including grants from local research centers and universities. NATIONAL GRANTS & DONATIONS Grants - Corporate/Business Local corporate grants and donations for program; excludes income from social enterprise contracts. NATIONAL GRANTS & DONATIONS Grants - Individuals Local individuals who make grant contributions NATIONAL GRANTS & DONATIONS Other Individual Donations Fundraising events, mail campaigns, website, social media donations, and other individual contributions (unrestricted, non-grant) NATIONAL GRANTS & DONATIONS Membership fees Fees paid by individuals to be part of the MA Members Assembly and/or Board of Director OTHER NATIONAL Fixed Asset Sale Sale of assets such as vehicles, buildings OTHER NATIONAL Gains and Losses from Investments Gains and Losses recognized upon the sale of investments OTHER NATIONAL Interest Earned - Investment Income Interest earned from savings accounts, and income from investments, such as dividends paid OTHER NATIONAL Foreign Currency Gains/Losses Gains and losses from exchange of foreign currency OTHER NATIONAL Overhead Income Indirect cost recovery payments of donors funding restricted projects. OTHER NATIONAL Other National Income Miscellaneous national income account