Answer Key for Budget Matrix, Due in Week Six

Budget items Functional budget to determine personnel costs per member enrolled Line-item budget to determine total non-salary costs Total program budget
Executive director salary x x
Training supervisor salary x x
Trainers salary x x
Employee benefits x x
Equipment x x
Supplies x x
Facility rent x x
Travel x x
Utilities x x
Depreciation of equipment x x
Transportation x x
Outside consultants x x
Indirect costs x

Answer Key for Creating a Budget, Due in Week Six

1. A line-item budget table showing all associated costs implementing the training programs.
Local government workforce agency—Line-item budget Revenue $1,600,000 Expenses
Personnel
Executive director $100,000
Training supervisor $80,000
Trainers $500,000
Administrative coordinator $45,000
Administrative staff $75,000
Total salaries and wages $800,000
Employee-related benefit expenses @ 25% $200,000 Operating expenses
Rent $125,000
Overhead costs $100,000
Utilities $100,000
Office supplies $25,000
Equipment/lease $50,000
Transportation and travel $100,000
Outside consultants $100,000
Total operating expenses $600,000 Total agency budget $1,600,000

2. Develop a functional budget to calculate personnel costs per patient visit.
Local government workforce agency—functional and program budget

1 2 3 4 Basic skill program Outreach program Indirect cost and overhead Total functional budget Expenses
Personnel
Executive director $100,000
Training supervisor $80,000
Trainers $300,000 $200,000
Administrative coordinator $27,000 $18,000
Administrative staff $45,000 $30,000
Total salaries and wages $372,000 $248,000 $180,000
Employee-related benefit expenses @ 25% $93,000 $62,000 $45,000
Total personnel costs $465,000 $310,000 $225,000 Operating Expenses
Rent $75,000 $50,000
Overhead costs $60,000 $40,000
Utilities $60,000 $40,000
Office supplies $15,000 $10,000
Equipment/lease $30,000 $20,000
Transportation and travel $60,000 $40,000
Outside consultants $60,000 $40,000
Total operating expenses $360,000 $240,000
Total agency budget $825,000 $550,000 $225,000 $1,600,000 Number of eligible students 1,000 1,000 1,000 Total budget need per eligible student $825 $550 $225 $1,600