To create the line-item budget table, you need to list all the associated costs for implementing the training programs. Here is a breakdown of the costs:
Line-Item Budget Table:
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Operating Expenses Per Year
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Rent $125,000
Utilities $100,000
Office supplies $25,000
Equipment/lease $50,000
Transportation and travel $100,000
Outside consultants $100,000
Overhead costs $100,000
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Personnel Expenses Annual Salary Number of FTEs
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Executive director $100,000 1
Training supervisor $80,000 1
Trainers $50,000 10
Administrative coordinator $45,000 1
Administrative staff $25,000 3
Employee-related benefit expenses @ 25% $200,000
To calculate the combined functional and program budget per enrolled student, you will need to follow these steps:
1. Calculate the total program budget for each training program:
- Basic Skills Program Budget: 60% of all allocated costs
- Vocational Program Budget: 40% of all allocated costs
2. Calculate the costs per enrolled student:
- Divide the program budget by the number of eligible students (1,000 in this case).
Combined Functional and Program Budget:
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Functional Area | Basic Skills Program | Vocational Program
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Operating Expenses | (60% of total operating expenses) | (40% of total operating expenses)
Personnel Expenses | (60% of total personnel expenses) | (40% of total personnel expenses)
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Costs per Enrolled Student | (Basic Skills Program budget / Number of eligible students)
| (Vocational Program budget / Number of eligible students)
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Please note that the specific percentages for the allocation of costs to each training program will depend on your organization's guidelines and objectives. Additionally, this is just a simplified example based on the provided information. The actual budgetary calculations and allocations may vary.