I am attempting to complete a budget matrix. Is a consultant listed as a functional budget item or a line-item budget? Are indirect costs listed as a functional budget item or a line-item budget? My understanding from the reading is that I have 1) Functional Budget to determine personnel costs; 2) Line-item Budget to determine non-salary costs; and 3) Total Program Budget. Right off hand, I know that any expense made (anything that is going to cost money, is going to come from the "Total Program Budget." This means that all expenses will be marked in this column. This brings it down to determining if the expense is a Functional budget item or a Line-item budget. An easier way to distinguish these two expenses is to ask, "Does this expense have to do with paying an employee's salary?" So, if I have something relating to an employee's salary (ie salary, benefits, etc), then it would be a Functional Budget item. If it doesn't (ie equipment, office rent, etc), then it would be a Line-item budget. The reading is a bit vague about outside consultants and indirect costs. I would appreciate some thoughts to understand this better please and thank you!