Statement of functional expenses

Read spending by function

1. Open Reports, and press Functional expenses in the list of reports.
2. Choose the unit and the dates.
3. Choose This unit alone, or With every unit beneath it.
4. Read the tiles: what went to programs, to management and general, and to fundraising, and each one's share.
5. Read the statement: each spending account on its row, its sub-accounts beneath it, its figure under what it was for, and the total of every expense.

Then: The total is every expense in the dates — cost of sales and other expenses too, each under its own heading — so it agrees with the statement of activities. Excel, CSV and the PDF for the board hold exactly what is on screen.

Who: Whoever reads the unit's book reads it; units beneath it are added only where you read their books too.

Sokha prepares the audit for Riverside Center: of 54,200.00 spent last year, 37,500.00 went to programs (69.2%), 12,000.00 to management and general, and 4,000.00 to fundraising.

Put an account under the right function

1. Open the chart of accounts, and the spending account.
2. Say what it is for: programs, running the organization, or fundraising.
3. Save it, and open the statement again.

Then: Every line of that account moves to its function, in every period. An account that says nothing takes the function of the nearest account above it that says one, up to three levels; with none, it is guessed from its name and marked so, or stands under Not yet said.

Show a shared cost split between functions

1. Add an account beneath the shared one for each function — Salaries for programs, Salaries for running the organization.
2. Post each part to its own account, or split the entry's lines between them.

Then: The statement shows the shared account's row with its parts under each function. It allocates nothing itself: a cost stands where it was posted, as an auditor expects.