Budget

Budgeting // Chapter 6 notes // ** The Budgeting Process ** Assigns specific amounts of money to specific departments within a company for a single period of time called a fiscal year. · Review Previous Years Budget · Track Items  o Personnel  § Staff Compensation (Salary, bonus, overtime, etc)  § Benefits  § Recruiting(AGENCIES, ADS, ETC)  § Bonuses/Training  § Education/training  § Consultants/temporary help  o Hardware  § Upgrades  § Maintenance and Support  § New Equipment  § Leases/Rentals  § Replacement Components  o Software  § New Software (applications, operating system, utilities, etc)  § Maintenance and Support <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Upgrades <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § License renewals <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Telecommunication services <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Dial up services <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Service fees (for handled devices and cell phones) <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Leased Lines <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Frame Relay <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § ISP services <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Supplies <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Printer consumables (paper toner) <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Backup tapes <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Miscellaneous cables <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Basic office supplies <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Travel and Entertainment <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Conferences <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Off site travel to branch offices and new sites <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Miscellaneous <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Books and subscriptions <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Membership dues for professional organizations <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Postage <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Duplication <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Depreciation <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Hardware <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Software <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Physical plant <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Data services center (cabinets, raised-floor, hvac, electrical) <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Cabling (fiber and copper) <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Furniture <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Outside services <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Disaster recovery <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Off site tape storage <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Service bureaus <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Consultants <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Overhead <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Telephone <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Rent <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Utilities · Reviewers for Budget <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o By Upper Management <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o By IT Staff · Overestimate budget by a certain degree <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Gives room to cut if you need to reduce spending <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Gives room for unanticipated expenses <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Increases likelihood that you will be in budget by end of year (great for bonus structure) · Defending budget approval <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Explain why needing something will help achieve objective and that the objective is important <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Steer clear from tech talk <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Explain the consequences for budget rejections · Tracking and Revising Budget <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Check monthly report for accuracy and errors <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Categories on Monthly Report <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Budgeted amount <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Actual amount for the month <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Actual amount year to date <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Variance against budget (over/under) <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Variance against last year · Revising Budget (Updates) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o One or two opportunities during the year (not always) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Include projects that weren’t expected during the initial budgeting process <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Eliminate or reduce cost for budget that were scaled down <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Update estimates based on other changes (vendor prices, expansion, size of project, etc) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Demonstrate anticipated cost reduction ** The Difference between Capital Expenditures versus Operating Expense Items ** · Capital Expenditure <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Useful life of several years <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Hardware, software or non tech items like furniture <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o May be depreciated over a few years · Operating Expense <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Value is gone in a short amount of time <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Often a recurring expense like an electric bill <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Software agreements, equipment rentals, lease items, salaries, etc. What is the difference between expense items and recurring costs? Pg. 169  · Gray areas <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Capital assets are generally tangible items <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Company culture (sensitivity to capital or operating expenses) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Some services may be bundled with sale of hardware if purchased at the same time. (Capital assets) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Systems development and integration (capital assets) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Planning operations, implementation costs of internally developed software. (operating expense) <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Cables, paper clips, (Operating expenses) Large purchase of cables (like $25,000 can sometimes be considered a capital asset) ** Lease Vs Buy: Which one is Better ** · Operating lease usually has the same value (like office space) · Capital Lease depreciates and acts more like a purchase with a built in loan <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Lease transfers ownership to lessee at the end of the lease term <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Contains option to purchase the property at a bargain price <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Lease is equal to or greater than 75 % of estimated life <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Present value of rental and lease payments exceeds 90% of fair value · Pros <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Can terminate lease at the end of contract, extend it or purchase the property <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Predictable payments can ease budget projection <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Allows companies with limited cash flow to obtain expensive equipment <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Allows for planning on predictable equipment turnover <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Business may discover they don’t really need to own the equipment <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Tax benefits on depreciation and interest · Cons <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Paperwork can get complicated <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Upgrades can get complicated <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Inventory tracking for bulk leased quantities <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Packing and shipping at the end of lease

** Other budgeting factors to consider ** · Growth of department workload · Technological change (fascinating and frustrating) · Staff turnover · Software maintenance · Hardware maintenance <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Days and hours required to maintain <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Response times <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Spare parts <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Technician certification <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Pricing <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Financial penalties do to failed services by third party vendors · Time and Material Contracts <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Alternative to maintenance contract <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Similar to getting your car repaired at the mechanics <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Can be risky and costly <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Vendors give greater priority calls to those with the maintenance <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Understand vendor policies <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Hourly rates, overtime <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Minimum time charges <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Travel charges <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Credit for defective parts <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Availability of parts <span style="margin-bottom: 0in; margin-left: 1in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> o Warrenties <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Last choice for hardware support <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § May take a long time <span style="margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; text-indent: -0.25in;"> § Consider how high priority the equipment is

**__3. Budget:__** //difference between capital expense and operational expense.// **Capital expenditure** is made for an item that will have a useful life of several years. Hardware, software, furniture may be considered as capital expenditure. They are generally inventoried and depreciated by time. Defining a dollar amount limit top define an expenditure as a capital one is helpful to avoid unnecessary procedures and costs of inventorying. A computer mouse or an office clock can be used for many years but it is not reasonable to consider them as capital items since inventory costs may exceed their value in the end. **Operational expenditure** is the cost of resources used to run the business or support the ongoing operations in an organization. If the value of an item is gone in a short time it should be considered as an operational cost. Operational costs recur periodically; in a month or quarter or year. Salaries, electricity, water, maintenance and services for telephone/internet are examples of operational costs. Operational costs are generally the biggest portion of the budget in organizations and the salaries are the biggest in operational costs. __Below are main components of a budget:__ **Salaries** **Benefits** **Fringe Benefits** **Training** **Tuition** **Equipment (Depreciable, over a certain dollar amount)** **Servers** **Routers** **Switches** **Vehicle** **Furniture** **Telecommunications** **Internet** **Telephones** **Cell phones** **Softrware/Licenses** **Contracted Services** **Consultants** **Service/Maintenance Contracts** **Copiers** **Leases / Interest on Mortgages** **Utilities** **Electric** **Gas** **Oil** **Water** **Sewage** **Trash** **Insurance** **Vehicle** **Professional** **Legal** **Building** **Intellectual Property** **Supplies** **Pencils** **Toilet Paper** **Cleaning Suppllies** **Paper** **Cartridges** **Coffee Cups** **Maintenance** **Snow removal** **Building repairs** **Plumbing** **Marketing/PR/Advertising** **Legal/Accounting** **Travel** **Dues/Subscriptions**


 * ** PERSONNEL ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $35,213.50 ||
 * ** PDAs ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $49,318.00 ||
 * ** PDA SUPPORT SERVICES ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $5,000.00 ||
 * ** PUBLICITY ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $660.00 ||
 * ** TRAINING ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $3135.50 ||
 * ** PDA PROJECT COST ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $90,701.50 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||

(annual telecom charges)
 * ** PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * ** Item ** || ** # of staff **  ||  ** salary and benefits/hr **  ||  ** # position hrs **  ||  ** total cost/position **  ||   ||   ||   ||   ||
 * ** IN HOUSE PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * CIO || 1  ||  $91.00  ||  12  ||  1,092.00  ||   ||   ||   ||   ||
 * // project planning // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Administrstive Assistant || 1  ||  $32.50  ||  5  ||  162.50  ||   ||   ||   ||   ||
 * // helps CIO // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Network engineer || 1  ||  $65.00  ||  20  ||  1,300.00  ||   ||   ||   ||   ||
 * Technician || 2  ||  $52.00  ||  8  ||  832.00  ||   ||   ||   ||   ||
 * Help desk tech || 1  ||  $39.00  ||  2  ||  78.00  ||   ||   ||   ||   ||
 * // assist with post assessment // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Regional Acct Manager (Project Manager) ||  1  ||  $78.00  ||  22  ||  1,716.00  ||   ||   ||   ||   ||
 * Account executive || 12  ||  $65.00  ||  18  ||  14,040.00  ||   ||   ||   ||   ||
 * // attends training, some may help w/ project // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Technical service specialist || 12  ||  $65.00  ||  18  ||  14,040.00  ||   ||   ||   ||   ||
 * // attends training, some may help w/ project // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Marketing staff || 1  ||  $39.00  ||  7  ||  273.00  ||   ||   ||   ||   ||
 * // creates promos and launches assmts // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Instructional designer || 1  ||  $52.00  ||  15  ||  780.00  ||   ||   ||   ||   ||
 * // develops training; creates assmnts // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * ** OTHER PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  ||  900.00  ||   ||   ||   ||   ||
 * // reviews PDA Usage Policy // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||
 * ** OTHER PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  ||  900.00  ||   ||   ||   ||   ||
 * // reviews PDA Usage Policy // ||  ||   ||   ||   ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   ||  ** 35,213.50 **  ||   ||||||   ||


 * TELECOM COSTS: VERIZON/BLACKBERRY **
 * ** Someone please check to see that all of these services are covered in the line item budget: ** ||
 * service maintenance contracts ||
 * installation fees ||
 * ISP fees ||
 * frame relay ||

** $ 49,318 ** |||||||| || || ** TOTAL ANNUAL COST for 25 PDAs ** ||
 * ** PDA FEES ** ||  ||||  ** Cost/PDA **  ||  ** Cst/25 PDAs **  ||   ||||||   ||
 * PDA (count: 25) 2 yr contract price ||  ||||  $99.99  ||  $2,499.75  ||   ||||||   ||
 * Voice Plan/month (unlimited mins) || // unlimited text // |||| $89.99  ||  $26,997.00  ||   ||||||   ||
 * Data Plan/month (unlimited web) ||  ||||  $29.99  ||  $8,997.00  ||   ||||||   ||
 * Activation fee ||  ||||  $35.00  ||  $875.00  ||   ||||||   ||
 * Mnthly surcharges,fees,taxes ||   ||||  $25.00  ||  $7,500.00  ||   ||||||   ||
 * ** PDA MUST HAVES ** ||  ||||   ||   ||   ||||||   ||
 * calling w/speakerphone ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * conference calls ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * call forwarding ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * texting (forum discussion style) ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * contact lists & client information ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * maps || // Ultimate Maps // |||| $3.99  ||  $99.75  ||   ||||||   ||
 * GPS || // Goviko Nav 4.99/mo // |||| $48.00  ||  $1,200.00  ||   ||||||   ||
 * calendar ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * scheduling ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * email ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * task lists ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * access contracts/data/content (not edit) || // File Mgr Pro // ||||  $4.99  ||  $124.75  ||   ||||||   ||
 * internet enabled ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * record demo videos ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * demo to customers via videos || // XENOZU You Tube // |||| $0.00  ||  $0.00  ||   ||||||   ||
 * camera ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * note-taking ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * memory card slot/ expandable mem ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * bkup & sync to desktop at work ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * store, view and edit documents || // eOffice for editing // |||| $29.00  ||  $725.00  ||   ||||||   ||
 * scan business cards || // CamCard // |||| $11.99  ||  $299.75  ||   ||||||   ||
 * expense calculator (Expensify) ||   ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * ||  |||||| ** TOTAL STARTUP COST for 25 PDAs **
 * expense calculator (Expensify) ||   ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * ||  |||||| ** TOTAL STARTUP COST for 25 PDAs **


 * ** SUPPORT SERVICES AND MATERIAL ** ||  ||   ||   ||   ||   ||   ||
 * ** RELATED EQUIPMENT, ETC ** ||  ||   ||   ||   ||   ||   ||
 * annual replacement components || $500.00  ||   ||   ||   ||   ||   ||
 * enterprise server || $4,500.00  ||   ||   ||   ||   ||   ||
 * || $5,000.00  |||||||| ** TOTAL COST RELATED EQUIPMENT ** ||   ||
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **

** PUBLICITY & MTG MATERIAL ** ||  ||   ||   ||   ||   ||   ||
 * reprographics || $10.00  ||   ||   ||   ||   ||   ||
 * promotional gizmos for staff || $200.00  ||   ||   ||   ||   ||   ||
 * promotional gizmos for clients || $400.00  ||   ||   ||   ||   ||   ||
 * meeting refreshments || $50.00  ||   ||   ||   ||   ||   ||
 * || $660.00  |||||||||| ** TOTAL COST PUBLICITY & MEETING MATERIAL ** ||
 * ** TRAINING MATERIAL ** ||  ||   ||   ||   ||   ||   ||
 * reprographics || $10.00  ||   ||   ||   ||   ||   ||
 * lunch || $500.00  ||   ||   ||   ||   ||   ||
 * digital support resources (labor only) || $0.00  ||   ||   ||   ||   ||   ||
 * || $3135.50  || ** TOTAL COST TRAINING MATERIAL ** ||   ||   ||   ||   ||
 * digital support resources (labor only) || $0.00  ||   ||   ||   ||   ||   ||
 * || $3135.50  || ** TOTAL COST TRAINING MATERIAL ** ||   ||   ||   ||   ||


 * ** PERSONNEL ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $35,213.50 ||
 * ** PDAs ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $49,318.00 ||
 * ** PDA SUPPORT SERVICES ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $5,000.00 ||
 * ** PUBLICITY ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $660.00 ||
 * ** TRAINING ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $3135.50 ||
 * ** PDA PROJECT COST ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $93,326.50 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||
 * ** ANNUAL COST AFTER INITIAL STARTUP ** || <span style="display: block; margin-bottom: 0in; margin-left: -78.15pt; margin-right: 0in; margin-top: 0in; text-align: right; text-indent: 78.15pt;"> $54,318.00 ||

(annual telecom charges)
 * ** PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * ** Item ** || ** # of Staff **  ||  ** Hourly Salary **  ||  ** Position Hours **  || ** Total Cost ** ||   ||   ||   ||   ||
 * ** IN HOUSE PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * CIO || 1  ||  $91.00  ||  12  || 1,092.00 ||   ||   ||   ||   ||
 * Administrstive Assistant || 1  ||  $32.50  ||  5  || 162.50 ||   ||   ||   ||   ||
 * Network engineer || 1  ||  $65.00  ||  20  || 1,300.00 ||   ||   ||   ||   ||
 * Technician || 2  ||  $52.00  ||  8  || 832.00 ||   ||   ||   ||   ||
 * Help desk tech || 1  ||  $39.00  ||  2  || 78.00 ||   ||   ||   ||   ||
 * Regional Acct Manager || 1  ||  $78.00  ||  22  || 1,716.00 ||   ||   ||   ||   ||
 * Account executive || 12  ||  $65.00  ||  18  || 14,040.00 ||   ||   ||   ||   ||
 * Technical service specialist || 12  ||  $65.00  ||  18  || 14,040.00 ||   ||   ||   ||   ||
 * Marketing staff || 1  ||  $39.00  ||  7  || 273.00 ||   ||   ||   ||   ||
 * Instructional designer || 1  ||  $52.00  ||  15  || 780.00 ||   ||   ||   ||   ||
 * ** OTHER PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  || 900.00 ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   || ** 35,213.50 ** ||   ||   ||   ||   ||
 * Account executive || 12  ||  $65.00  ||  18  || 14,040.00 ||   ||   ||   ||   ||
 * Technical service specialist || 12  ||  $65.00  ||  18  || 14,040.00 ||   ||   ||   ||   ||
 * Marketing staff || 1  ||  $39.00  ||  7  || 273.00 ||   ||   ||   ||   ||
 * Instructional designer || 1  ||  $52.00  ||  15  || 780.00 ||   ||   ||   ||   ||
 * ** OTHER PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  || 900.00 ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   || ** 35,213.50 ** ||   ||   ||   ||   ||
 * ** OTHER PERSONNEL ** ||  ||   ||   ||   ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  || 900.00 ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   || ** 35,213.50 ** ||   ||   ||   ||   ||
 * Attorney || 1  ||  $300.00  ||  3  || 900.00 ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   || ** 35,213.50 ** ||   ||   ||   ||   ||
 * ** TOTAL PERSONNEL COSTS ** ||  ||   ||   || ** 35,213.50 ** ||   ||   ||   ||   ||


 * TELECOM COSTS: VERIZON/BLACKBERRY **
 * ** Someone please check to see that all of these services are covered in the line item budget: ** ||
 * service maintenance contracts ||
 * installation fees ||
 * ISP fees ||
 * frame relay ||

** $ 49,318 ** |||||||| || || ** TOTAL ANNUAL COST for 25 PDAs ** ||
 * ** PDA FEES ** ||  ||||  ** Cost/PDA **  ||  ** Cst/25 PDAs **  ||   ||||||   ||
 * PDA (count: 25) 2 yr contract price ||  ||||  $99.99  ||  $2,499.75  ||   ||||||   ||
 * Voice Plan/month (unlimited mins) || // unlimited text // |||| $89.99  ||  $26,997.00  ||   ||||||   ||
 * Data Plan/month (unlimited web) ||  ||||  $29.99  ||  $8,997.00  ||   ||||||   ||
 * Activation fee ||  ||||  $35.00  ||  $875.00  ||   ||||||   ||
 * Mnthly surcharges,fees,taxes ||   ||||  $25.00  ||  $7,500.00  ||   ||||||   ||
 * ** PDA MUST HAVES ** ||  ||||   ||   ||   ||||||   ||
 * calling w/speakerphone ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * conference calls ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * call forwarding ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * texting (forum discussion style) ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * contact lists & client information ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * maps || // Ultimate Maps // |||| $3.99  ||  $99.75  ||   ||||||   ||
 * GPS || // Goviko Nav 4.99/mo // |||| $48.00  ||  $1,200.00  ||   ||||||   ||
 * calendar ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * scheduling ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * email ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * task lists ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * access contracts/data/content (not edit) || // File Mgr Pro // ||||  $4.99  ||  $124.75  ||   ||||||   ||
 * internet enabled ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * record demo videos ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * demo to customers via videos || // XENOZU You Tube // |||| $0.00  ||  $0.00  ||   ||||||   ||
 * camera ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * note-taking ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * memory card slot/ expandable mem ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * bkup & sync to desktop at work ||  ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * store, view and edit documents || // eOffice for editing // |||| $29.00  ||  $725.00  ||   ||||||   ||
 * scan business cards || // CamCard // |||| $11.99  ||  $299.75  ||   ||||||   ||
 * expense calculator (Expensify) ||   ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * ||  |||||| ** TOTAL STARTUP COST for 25 PDAs **
 * expense calculator (Expensify) ||   ||||  $0.00  ||  $0.00  ||   ||||||   ||
 * ||  |||||| ** TOTAL STARTUP COST for 25 PDAs **


 * ** SUPPORT SERVICES AND MATERIAL ** ||  ||   ||   ||   ||   ||   ||
 * ** RELATED EQUIPMENT, ETC ** ||  ||   ||   ||   ||   ||   ||
 * annual replacement components || $500.00  ||   ||   ||   ||   ||   ||
 * enterprise server || $4,500.00  ||   ||   ||   ||   ||   ||
 * || $5,000.00  |||||||| ** TOTAL COST RELATED EQUIPMENT ** ||   ||
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **
 * ** TOTAL TELCOM AND SUPPORT SERVICES: $ 54,318 **

** PUBLICITY & MTG MATERIAL ** ||  ||   ||   ||   ||   ||   || Sample budget from a library
 * reprographics || $10.00  ||   ||   ||   ||   ||   ||
 * promotional gizmos for staff || $200.00  ||   ||   ||   ||   ||   ||
 * promotional gizmos for clients || $400.00  ||   ||   ||   ||   ||   ||
 * meeting refreshments || $50.00  ||   ||   ||   ||   ||   ||
 * || $660.00  |||||||||| ** TOTAL COST PUBLICITY & MEETING MATERIAL ** ||
 * ** TRAINING MATERIAL ** ||  ||   ||   ||   ||   ||   ||
 * Instructional Design Costs || $1200.00  ||   ||   ||   ||   ||   ||
 * Lunch || $405.00  ||   ||   ||   ||   ||   ||
 * Other || $0.00  ||   ||   ||   ||   ||   ||
 * || $3135.50  || ** TOTAL COST TRAINING MATERIAL ** ||   ||   ||   ||   ||
 * Other || $0.00  ||   ||   ||   ||   ||   ||
 * || $3135.50  || ** TOTAL COST TRAINING MATERIAL ** ||   ||   ||   ||   ||

**Proposed 2011** **Library Budget** **Adopted by the Library Board** **August 2010**


 * Contents**


 * Introduction**
 * Library Income**
 * Library Expenditures**
 * Budget Summary**

The Small Public Library has seen a tremendous growth in usage over the past few years. In 2008 the library checked out 75,040 items an increase of 12% from the previous year. As of June 30, 2010 the amount of materials borrowed has increased by 10% when compared to the first six months of 2009. In addition, attendance at library programs and the use of library computers has also increased.
 * Introduction**


 * || **2008**  ||  **2009**  ||  **Projected 2010**  ||
 * **Items Borrowed** || 67,000 || 75,040 || 82,544 ||
 * **Visits to the Library** || 18,900 || 20,412 || 22,500 ||
 * **Internet/Computer Use** || 9,850 || 10,441 || 14,000 ||
 * **Attendance at Library Programs** || 1,143 || 1,460 || 1,890 ||

The goals and proposals presented in the Small IFLS Public Library 2011 Budget Request have been developed to improve library service using the 2009-2012 Long Range Plan as a guide as well as data from comparable libraries within our library system area. The comparable libraries had similar population, number of items borrowed, open hours and staffing. Our peer libraries are Libraries A, B, C, D, E, F, G, H, I, and J.

If you have any questions or comments regarding the budget request or library service, please contact [name], Library Board President at (715)000-0000 or [name], Library Director at (715)000-0000.


 * //Budget Narrative//** (The detail in narrative should state significant changes and show the experience of the municipal board with the library budget. It also provides your audience with an understanding of why the library is making the budget request. The narrative should be divided between library income and library expenditure. Charts and Graphs can be effective tools to help show the need for budget increases.)


 * Library Income**

This amount represents a 4% increase over 2010. This assists in covering the 10% increase in insurance and 3% increase in inflation.
 * Municipality**


 * County**

This income represents the county reimbursements from X, Y and Z counties per State Statue 43.12 (ACT 150 and ACT 420)

These funds are generated by overdue fines and fees.
 * Fines**


 * Photocopier and Other Fees**

This category includes charges for photocopies and computer printing.


 * Expenditures**


 * Salary and Wages** (For increased staffing levels or wages use a chart to compare the number of FTE and/or wages of the peer libraries)

The Library Board is requesting a 4% cost of living increase.

From the 2009-2012 Long Range Plan Staffing Goal 3: Retain employees.

Objective 2: Maintain wages commensurate with position descriptions, the community and peer libraries.


 * Employee Benefits**

The increase reflects the increased cost of health insurance premium.


 * Library Materials—Books, Periodicals, Video, Audio and Software**

The increases in the library materials budget reflect the ongoing efforts of the library to increase these expenditures to a level comparable with our peer libraries. //(Another option would be to compare the library with the Wisconsin Public Library Standards http://dpi.wi.gov/pld/standard.html)//

From the 2009-2012 Long Range Plan Library Materials Goal 1: Enhance the quality of the library collection Objective 1: Bring expenditures for materials up to a comparable level with our peer libraries.


 * 2009 Expenditures**

Source: Wisconsin Public Library Statistics []
 * Library || Books || Periodicals || Video || Audio ||
 * IFLS Public Library || $8,000  ||  $1,330  ||  $1,500  ||  $1,200  ||
 * Library A || $10,000  ||  $1,500  ||  $2,000  ||  $1,900  ||
 * Library B || $12,000  ||  $1,400  ||  $2,100  ||  $1,500  ||
 * Library C || $9,000  ||  $1,450  ||  $1,525  ||  $1,600  ||
 * Library D || $10,000  ||  $1,200  ||  $1,700  ||  $1,200  ||
 * Library E || $8,000  ||  $1,200  ||  $1,600  ||  $1,400  ||
 * Library F || $7,500  ||  $1,100  ||  $1,700  ||  $1,300  ||
 * Library G || $8,900  ||  $1,300  ||  $1,800  ||  $1,800  ||
 * Library H || $13,000  ||  $1,400  ||  $2,000  ||  $1,800  ||
 * Library J || $14,000  ||  $1,200  ||  $2,400  ||  $2,000  ||

From the 2009-2012 Long Range Plan **Programming & Services—Youth Services** Goal 3: Promote reading beginning before birth. **Goal 4: Enhance collections to support early literacy.**


 * Contracted Services**

The increase reflects a slight increase for participation in the shared automation consortium and an increase for the additional day of courier service to ship materials between libraries. //(Highlight the benefits of MORE to library patrons)//


 * Staff and Board Continuing Education**

This line pays mileage, meals, conference registration and professional membership dues for the Wisconsin Library Association for the library staff and board.


 * Public Programming**

As part of our long range plan the library is seeking to increase outreach efforts to community residents and the growing minority population in the community.

From the 2009-2012 Long Range Plan Goal 1: Provide regular and varied programming appealing to a diverse population of adults.
 * Programming and Services--Adult**

Goal 2: Continue to improve services and materials to non-native speaking patrons.
 * Outreach**


 * Telecommunications**

The increase in this budget line is for the increase in the usage of the telephone and our T-1 line for the Internet. Utilities


 * Equipment Repair**

This line pays for repairs to the computers, printers and the photocopier.


 * Supplies**

The budget increase covers the increase in postage and other supplies to maintain the library operation.


 * ** Sample Format of a Library Operating Budget Request for the IFLS Public Library ** ||||   ||
 * ** Budget Summary ** ||||  ||
 * ** Operating Income ** || ** 2009 Actual ** |||| ** 2010 Budget ** || ** 2011 Budget Request ** ||
 * Municipality || $ 62,050 |||| $ 64,532 || $ 67,115 ||
 * County || $ 12,000 |||| $ 14,250 || $ 16,500 ||
 * Fines || $ 850 |||| $ 900 || $ 945 ||
 * Photocopier and other Fees || $ 100 |||| $ 100 || $ 105 ||
 * ** Operating Income Total ** || ** $ 75,000 ** |||| ** $ 79,782 ** || ** $ 84,665 ** ||
 * ** Operating Expenditures ** || ** 2009 Actual ** |||| ** 2010 Budget ** || ** 2011 Budget Request ** ||
 * Salaries and wages || $ 39,750 |||| $ 41,738 || $ 43,925 ||
 * Employee benefits || $ 11,925 |||| $ 12,522 || $ 13,180 ||
 * Books || $ 8,000 |||| $ 8,787 || $ 9,250 ||
 * Periodicals || $ 1,330 |||| $ 1,400 || $ 1,470 ||
 * Video materials || $ 1,500 |||| $ 1,750 || $ 2,000 ||
 * Audio materials || $ 1,200 |||| $ 1,500 || $ 1,725 ||
 * Software and Databases || $ 420 |||| $ 425 || $ 450 ||
 * Contracted services || $ 2,200 |||| $ 2,310 || $ 2,425 ||
 * Staff and board continuing education || $ 950 |||| $ 1,000 || $ 1,050 ||
 * Public programming || $ 600 |||| $ 650 || $ 900 ||
 * Telecommunications || $ 1,425 |||| $ 1,500 || $ 1,575 ||
 * Utilities || $ 3,800 |||| $ 4,000 || $ 4,200 ||
 * Equipment repair || $ 475 |||| $ 700 || $ 715 ||
 * Supplies || $ 1,425 |||| $ 1,500 || $ 1,800 ||
 * ** Operating Expenditures Total ** || **$ 75,000** |||| **$ 79,782** || **$ 84,665** ||
 * Equipment repair || $ 475 |||| $ 700 || $ 715 ||
 * Supplies || $ 1,425 |||| $ 1,500 || $ 1,800 ||
 * ** Operating Expenditures Total ** || **$ 75,000** |||| **$ 79,782** || **$ 84,665** ||