Annual Budget Non-Program Specific Non-Program Specific
Expense Coding Revenues Expenses Specific Programs With Budgeted Revenues and Expenses      
p-Personnel (Personnel, This worksheet is designed to
b-Building Building Occupancy, Program Total All summarize a realistic cost
o-Overhead Overhead and Insurance, 1 2 3 4 5 Programs for each program so additional
Total Athletic Equipment, and Infant Children Youth Parents Seniors analysis, in any given program
All Sources Vehicle Maint/Fuel) can be performed. It also is a
REVENUES/CASH SOURCES useful budgeting tool.  
Draws From Invest. Acct.
Program Revenues
Contributions This analysis uses figures from  
Solicitation the actual budget adopted by  
Special Revenue the board and estimates used  
Grants to allocate costs to various  
Net Concession Proceeds programs.      
Gain/Loss on Investments
Interest              
Total Cash and Revenues - - - - - -
Non-Program Specific Revenue Allocation to Programs             - <----This line equates to the revenues that
Total Program Revenues Needed             need to be generated to supplement
EXPENSES program revenues, so that
Salaries/Wages p the programs break even or
Payroll Taxes p cash positive for the year. For the
Retirement Contribution most part this money comes from
Life and Health Insurance p grants, contributions, and
Worker's Compensation solicitations. If there is a shortfall
Payroll Processing p of revenues, cash reserves must be used
Professional Services
Accounting and Auditing o
Bank Services o
Other Contractual Services
Travel and Per Diem
Conference/Training o
Telephone o Numbers in RED are from the original
Postage/Shipping o budget, and those in BLACK are allocated
Directories using the assumptions below
Internet Access 1 The amount of time employees spend on each program & related expenses including admin.
o 2 How much facility space each program uses and the related costs
b 3 Which programs use transportation and its related costs
Printing and Binding 4 Relative liability insurance costs based on risk and exposure of each program
Promotional Activities 5 The number of participants served
Advertising 6 Relative use of general operating expenses, such as supplies and copies
Administrative Cost
Participant Expense
Operating Supplies o
Foods and Nutrition
Subscriptions
Dues and Memberships o
Educational Materials
Electricity b
Pest Control b
Water/Sewer b
Copier Lease o
Maintenance Supplies b
Computer and IT o
Taxes and Licenses b
Staff Uniforms o
Staff Recognition p
Gen Liability Insurance bo
Property Insurance bo
Auto Insurance
Program Direct Expense
Vehicle Maintenance/Fuel
Athletic Equipment
Total Expenses
Expenses Allocated to Programs Above              
Total Program Expenses                
Actual Specific Program Costs Exceed Budgeted Revenues          
Surplus from Solicitations After Expense Allocations
Approximate Annual Cost per Participant for each program            
Adapted from a form developed by Jennifer Maxwell with PALS of St. Petersburg