This research aims to assess the specific features of the record of expenditure of public associations in the light of their accounting system to harmonize legislation on accounting updates nonprofit organizations. From this point of view, the research started from the possible classifications of items of expenditure in public associations. A special place was reserved in research methods for allocating general and administrative expenses nongovernmental projects. Grants associations often have special purpose predestined to carry out concrete programs. Records must be organized separately for each specific project conducted by the NGO.