On Call in actionLeeds based charity, the ZimbabweEducational Trust (ZET) is focusedon supporting communities to keepchildren in school and out of poverty. Itsupports a wide range of educationalprojects in Zimbabwe.The charity relies heavily on the support of volunteersand its one employee, the part-time OperationsManager, made contact with Cran昀椀eld Trust throughour On Call service.The Operations Manager had read one of the Trust’sonline articles, ‘Top 10 昀椀nancial ratios for charities’ andcalled for further advice on the programme expenseratio. The Operations Manager speci昀椀cally called aboutthe demarcation of UK staff costs between projectdelivery and support.Cran昀椀eld Trust identi昀椀ed one of its 昀椀nancial expertvolunteers, Frank Learner, to explore this issue with thecharity. The On Call conversation focused on assurancethat the inclusion of a portion of a ‘core’ person’s timeinto direct service delivery cost is common practice andthat the accounting ledger structure was a reasonableapproach balancing the charity’s own reporting needsand the expectations of current funders.Frank was also able to provide two charity examples ofhow ‘core’ costs were allocated/apportioned betweendirect and support costs to deliver activity programmeexpense ratios to help illustrate his advice.26
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