Agency ABCD Youth Services Society is awarded a $325,000 Youth Development Contract starting on April 1, 2024, the rst day of the scal year (that goes from April 1, 2024 to March 31, 2025). The contract is to provide services to 150 youth clients annually, to assist them with the following:

Finding aordable housing; Engaging them in education programs; Assisting them in accessing employment programs; Helping them to develop social skills and practical life skills such as budgeting; Connecting them with other community programs.

Each Youth Worker will carry a caseload of 25 clients, and each client will be on the caseload for six months. The worker will take each youth out for lunch every two months. Additionally, the worker is allowed to spend a total of $100 on incidentals for each client, while working on this caseload. Services are outreach based with workers primarily operating in the community when and where it is most convenient and eective to meet with clients. The workers will travel from Burnaby to Abbotsford frequently in their own vehicles and will be reimbursed for the mileage. The agency has submitted an annual budget proposal.

Annual Budget - ABCD Youth Development Services
Wages and Benefits
Staff Wages
2.0 FTE YouthDevelopment Workers	100,000.00
0.9 FTE Supervisor	54,000.00
0.8 FTE Clerical Support	28,000.00
Total Salaries	202,000.00
Staff Benefits @25%	50,500.00
Other
Sub Total Wages and Benefits	292,800.00
Program Costs
Client/Program Activity Costs	1,000.00
Transportation (@ 0.61 per km for 2 FTEs)	3,600.00
Telephone - Land Lines	2,500.00
Telephone - Cell	3,600.00
Computer Costs	2,000.00
Incidentals	500.00
Office Equipment	4,000.00
Office Supplies	25,500.00
Training & Professional Development	2,000.00
Other Program Costs
Sub Total Program Costs	44,700.00
Facility Cost
Rent for threeoffices (1,200sq ft.)	30,000.00
(for 2 YouthWorkers and 1 Supervisor)
Insurance
Utilities and Maintenance	12,000.00
Sub Total Facility Costs	42,000.00
Total Program Delivery Costs (Total A+B+C))	369,000.00

1. Please review the budget from the value-for-money and contract accountability perspective.

a)Provide your analysis and comments on the budget.

b) Correct any errors.