3-32.The State Department of Labor is working on its revenue budget for the year ending June 30, 2025. The state uses a system of account numbers to simplify its bookkeeping processes. The system uses four digits to the left and four digits to the right of the decimal point. The basic structure for an account would appear as 0000.0000. The first digit in the number (on the extreme left) represents whether the account is describing an asset (resource owned by the state), a liability (obligation owed by the state), revenue, or expense. The code would be as follows: Asset Liability Revenue Expense The second and third digits signify the department. Several examples are as follows:

01.Legislature 02.Governor's Office 03.Judiciary 04.Agriculture 05.Transportation 12.Labor The fourth digit represents the subdivisions within each department. For the Department of Labor, these are as follows:

Economic Planning and Development Economic Assistance and Security Manpower and Employment Services The first two digits to the right of the decimal point represent specific line-item revenue sources and expense codes:

Direct State Appropriations Grants-in-Aid Salaries and Wages Materials and Supplies Maintenance The third and fourth digits to the right of the decimal point represent programs. For the Department of Labor the programs are as follows:

01. Administration and Support Services 02. Unemployment Insurance 03. State Disability Insurance 04. Vocational Rehabilitation Services 05. Workplace Standards 06. Employment Services For example, account 3122.0104 represents revenue for the Department of Labor intended for the Economic Assistance and Security subdivision of the department. The revenue comes directly from state appropriations and is intended for use in the Vocational Rehabilitation Services program. This can be seen as follows:

3122.0104 The 3 in the first digit on the far left indicates that this is a revenue account.

3122.0104 The 12 in the next two digits indicates that the account is related to the Department of Labor.

3122.0104 The 2 in the next digit indicates that the account is related to the Economic Assistance and Security subdivision of the department.

3122.0104 The 01 in the first two digits to the right of the decimal point indicates that the source of the revenue is direct state appropriations.

3122.0104 Finally, the 04 in the last two digits indicates that this money is earmarked for the Vocational Rehabilitation Services program.

Using this account code system and the information in Exhibit 3-2, prepare the following budget reports for the year ending June 30, 2025:

Needed-

1. a line-item revenue budget for the Department of Labor. Note that the only two line items are Direct State Appropriations and Grants-in-Aid. 2. a responsibility center revenue budget for the Department of Labor showing just the three main subdivision totals without line-item information. 3. responsibility center revenue budget for the Department of Labor showing the three main subdivisions and line items. 4. a functional revenue budget with line-item information for the Department of Labor. Treat each of the programs as a separate function of the department.

Exhibit 3-2 State Department of Labor Budget Information

Account Code. Budget Amount

31210101. $ 143,063

31210102. 634,623

31210103 334,444

31210104 734,683

31210105 6,743,323

31210106 4,565,344

31220101 346,678

31220102 2,456,787

31220103 234,111

31220104 123,378

31220105 453,337

31210106 357,982

31230101 813,416

31230102 334,587

31230103 2,457,845

31230104 353,467

31230105 1,118,238

31230106 530,213

31210201 45,488

31210202 543,543

31210203 564,577

31210204 745,764

31210205 363,466

31210206 553,888

31220201 546,346

31220202 2,122,547

31220203 276,453

31220204 8,634,678

31220205 8,745,666

31220206 353,353

31230201 513,254

31230202 1,342,424

31230203 462,342

31230204 342,342

31230205 325,623

31230206 476,476

Total $49,693,749