On your next clinical rotation, observe the pattern of staff, the use of drugs and equipment, and anything that is unusual. Determine a simple budget for the division. Use categories for salaries, drugs and equipment, and housekeeping expenses. Then observe to discover if there will be a deviation from your plan. For instance, observe if extra patients are admitted, if a disaster occurs, or if too few staff requires the use of nurses from an internal float pool or an outside staffing agency