CASESTUDY:TONYA'S BUDGET

Tonya has been asked to step in as the new director next year when the current director, Elliott,retires.To help prepare her for her new position.Elliott has been having her help with various duties that she has not had to dealwith as a teacher in the center. Her recently asked her to come up with a basic breakdown of the expected expenses for the coming year. Here is what she came up with

CATEGORYPERCENTAGE

Salaries and benefits60%

rent5%

utilities3%

program materials3%

outdoor equipment3%

indoorequipment2%

food2%

insurance1%

licensing1%

staff training1%

advertising5%

postage5%

miscellaneous18%

1.How appropriateare Tonya's number?

2.How accurateare the categories from Tonya's list?

3.After preparing the budget, Tonya found out that a special education specialist willbe coming in nest year to provide a free workshop for staff members.Should this item be included in the budget, and if so, how?