Charity Expenditure Tracker
An Excel tracker for recording what your charity spends each month, by fund and cost group. It keeps funders' money separate from general money, shows what each programme has left, and flags any programme that has spent more than it holds. Works alongside the Income Tracker and the Annual Budgeting Framework.
Trustees are responsible for making sure restricted money is spent only on what it was given for. The Charities SORP 2026 requires the trustees’ annual report to identify any fund materially in deficit, explain why, and set out how it will be cleared. A spending record kept as one long list, or only by payment method, can’t show any of that. By the time the accounts are prepared, a programme may have been running on general money for months without anyone deciding it should.
The problem it solves
Spending gets recorded in a way that answers nobody’s question. Restricted costs end up on the general line and general costs on a programme’s line, so funder reports take days to piece together. Staff costs all sit in one place, so the charity looks as if it spends little on its work. This tracker records each payment by what it was for and which fund paid for it. The quarterly report to trustees is then ready when they need it, and the restricted fund balances are always up to date.
What’s included
Workbook (Excel)
- Monthly recording by fund and cost group, using the same funds and cost groups as the Income Tracker and the budget, so the three files line up.
- A full-year view that builds itself, with the running totals your budget’s quarterly monitoring asks for.
- A restricted fund check showing what each programme has left, with a flag when one has spent more than it has received.
- A dashboard with spending by cost group and by fund, the split between restricted and general money, and the month-by-month pattern.
- Guidance built into the workbook, so programme spending goes in the right place, and the less usual entries are clearly marked.
- Protected calculations, so totals can’t be overwritten by mistake.
Guidance notes (PDF)
- How to set up the tracker so it matches your other financial records.
- The rules for where each payment goes, including staff costs, payroll taxes and pension contributions.
- When a cost can be charged to a restricted fund and when it belongs to general funds, including fundraising costs.
- What to leave out, so nothing is counted twice.
- How to read the results and what to do when a programme shows as overspent.
- The common ways spending records go wrong, and how to avoid them.
Who it’s for
Treasurers, finance leads and anyone who records a small UK charity’s spending, particularly charities holding restricted funds for one or more programmes. It suits CIOs, charitable companies, trusts and unincorporated associations. It is designed to sit alongside the Income Tracker and the Annual Budgeting Framework, and it also works on its own.
FAQ
Do we need the Income Tracker and the Annual Budgeting Framework?
No. The tracker records your spending and shows where it went without them. Together, the three give you the full picture: what came in, what went out, and how the year compares with the plan.
We use accounting software. Do we still need this?
Your software holds the individual payments. The tracker turns them into the view trustees, and funders ask for: spending by fund and by purpose, and what each programme has left. Each month, you add up the month’s payments from your software and enter one figure per box.
Why cash and not the figures in our accounts?
Cash is what the bank shows, and it is easier to follow during the year. A payment is recorded in the month it leaves the bank. The guidance notes explain where that differs from your accounts.
Can we charge running costs or fundraising costs to a programme?
Only when the donor or funder allows it, for example, a grant that includes a share of the rent. The tracker marks these entries as the exception, and the guidance notes explain how to decide.
How long does it take each month?
That depends on how many payments you make. With your bank statement or accounting software open, the job is adding up the month’s payments by fund and purpose and entering one figure per box.
Do we need any special software?
Microsoft Excel is recommended. Calculations are protected, so they can’t be overwritten by mistake.
Excel workbook with guidance notes | Instant download
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