Reference no: EM13217383

Various budget approaches play an important role in resource allocation in human service organizations. You are the executive director for a local government workforce agency that focuses on providing career- and work-related skills. The Department of Education has awarded your agency with grant funding of $1.6 million to provide training programs to high school dropouts. The funded programs are a basic work skills training program and a vocational program. You are preparing a budget matrix to present to the awarding agency. The matrix budget consists of line-item, functional, and program budgets.

Operating Expenses: Per Year
Rent 
$125,000 

Utilities 
$100,000 

Office supplies 
$25,000 

Equipment/lease 
$50,000 

Transportation and travel 
$100,000 

Outside consultants 
$100,000 

Overhead costs 
$100,000


Personnel expenses: Annual Salary Number of FTEs
Executive director 
$100,000
1
Training supervisor 
$80,000
1
Trainers 
$50,000 10
Administrative coordinator 
$45,000 1
Administrative staff 
$25,000 3
Employee-related benefit expenses @ 25% 
$200,000

All costs excluding the salary of the executive director and training supervisor will be allocated according to this formula: 

60% to basic skills program
40% to vocational program

Number of eligible students: 1,000

Use the information above to create each of the following:

1. A line-item budget table showing all associated costs implementing the training programs. 
2. A combined functional and program budget to calculate all costs per enrolled student.