SSP Basic Fiscal Structure and Process Hacks

Income and Expense Categories

AKA “Charts of Accounts”. One of the next decisions organizations will need to make when setting up their accounting system is their expense categories or “chart of accounts”. These are broad categories for accounting that help track income and expenses – they are the basis of accounting. These can include categories such as:

  • Checking (Bank Account)
  • Savings (Bank Account)
  • Accounts Receivable
  • Supplies
  • Prepaid Expenses
  • Property
  • Equipment
  • Accumulated Depreciation
  • Accumulated Amortization
  • Accounts Payable
  • Salaries/Wages
  • Payroll Taxes
  • Employee Benefits

One thing SSPs should keep in mind when planning their expense categories is how they may be impacted by funding. For example, an expense category such as “supplies” is probably far too broad for many SSPs who may be receiving funding from separate funders and need to account separately for different supplies like injection health related supplies, naloxone, and safer sex supplies for reporting or other funder requirements.

More Resources

Don’t reinvent the wheel
During our development Harm Reduction Hacks have collected together a large number of resources from around the web you can find these in our resource folder in Google Docs. We are also always looking for more so help us by suggesting any resources we may have missed.
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External Resources

Collected from around the web
There are a number of external resources that contributed to the development of Harm Reduction Hacks. Here are a selection relating to this section:


The hacks on this site are shared with you under a Creative Commons Attribution-ShareAlike 4.0 International licence. This allows you (with attribution) to adapt content for your own use, although we do ask you to then also allow others to have equal access to anything you develop. More details of this licence can be found on the Creative Commons website.


We do not claim that this is an exhaustive set of strategies, shortcuts, or tips for running an SSP. What we do suggest is that Harm Reduction Hacks offers down-to-earth, practical information for being a better leader, starting and running an SSP, and providing syringe access services. We feel we can say this with confidence because the Hacks are based on interviews with, and the experiences of, literally generations of people who have been doing harm reduction work.

Please note that nothing in this guide should be construed as legal advice. Please consult an attorney local to your area to ensure your program is in compliance with all local, state and federal regulations that apply to your situation. 

Harm Reduction Hacks site design and implimentation by Nigel Brunsdon

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