I need to make a rationale for a budget from this if anyone can help

I chose Non-Profit Fire Department (First Responders) for developing my budget. From reading the short overview of the department, we know that they have 85 members ranging from fire fighter to the fire chief. The department needs to prepare a budget for the fire prevention and protection services, and the estimated reimbursement revenue is $3 million for the upcoming year. The budgets should be prepared prior to the new start of the budget year, so that if any changes need made can be done so in enough time. The budget still needs to be flexible since they are expecting $3 million, but the number may be higher or possibly lower. Also from reading the overview I know that they need to have grant paper work started, so that they can submit it to the state or federal government for different types of grants they may be able to receive.

The department expects to achieve their goals, which is to maintain efficient operations while providing exemplary care to citizens of the community through timely responses, innovative technology, and effective decision making. Financial management is important to them because of the previous goals that they want to maintain. Without financial management we may have to let people go or possibly shut down a department vehicle which would make response times longer for the community