I am having trouble with my assignment for BHA4008 Budgeting and Reporting. The issue that I run into is understanding the Med/Surg Department Budget and its processes.

Med/Surg Department Budget Current YTD Estimate Current Current Year's Current Year's Next Year's (Jul - Dec) Total Year's Actuals Total Budget Variance YTD Actuals Budget OPERATING REVENUE: Inpatient Revenue $ 23, 123,516 50,000,000 (1,876,484) 46,247,032 48,559,384 TOTAL PATIENT SERVICES REVENUE $ 23, 123,516 $ 50,000,000 (1,876,484) 46,247,032 48,559,384 OPERATING EXPENSES Salaries and Wages $ 12 157,632 $ 23,000,000 657,632 24,315,264 21,850,000 Employee Benefits 3,040,408 5,750,000 165,408 6,080,816 5,462,500 Professional Fees 250, 160 400,000 50,160 500,320 380,000 0 Supplies $ 5,883,497 10,000,000 883,497 11,766,994 9,500,000 Purchased Services - Utilities 27,456 50,000 2,456 54,912 47,500 Purchased Services - Other 23,484 50,000 (1,516) 46,968 47,500 Insurance 57,315 105,000 4,815 114,630 99,750 License and Taxes 21,456 40,000 1,456 42,912 38,000 Other Direct Expenses 972,157 1,500,000 222, 157 1,944,314 1,425,000 TOTAL OPERATING EXPENSES $ 22,433,565 40,895,000 1,986,065 44,861,130 38,850,250 NET REVENUE OR (EXPENSE) 689,951 $ 9, 105,000 $ (3,862,549) $ 1,379,902 $ 9,709, 134