Sample Line Item Formats (Original and Alternate O&M Budgets)
Create a ONE MONTH budget for your recreation center. Please use this format. You may provide your own line items, as many as you need for a complete budget. This is NOT an exact sample. You need to create your own line items.
Hint: Each of your activity/programs (maximum of 10) and auxiliary revenues (maximum of 2) should be entered as a separate revenue line item.
Hint: Each employee must be a separate line item (the benefits and payroll taxes should be individual line items).
Hint: Each activity/program shown in revenues must also be listed as a separate expense line item (there is no such thing as a free program/activity).
Original O&M Budget Format
| Description |
Monthly Budget |
| Revenue | |
| Name of Program/Activity 1 (include the formula (activity fee/person x number enrolled) | |
| Name of Program/Activity 2 | |
| Name of Program/Activity 3 | |
| Name of Program/Activity 4 | |
| Name of Program/Activity 5 | |
| Name of Program/Activity 6 | |
| Name of Program/Activity 7 | |
| Name of Program/Activity 8 | |
| Name of Program/Activity 9 | |
| Name of Program/Activity 10 | |
| Auxiliary revenue (ie. meeting rooms rental) | |
| Auxiliary revenue (birthday party room rental; sport field rentals) | |
| Total Revenue | |
| Expenses | |
| Payroll - Full-time | |
| job title from the organizational chart - employee 1 | |
| job title from the organizational chart - employee 2 | |
| job title from the organizational chart - employee 3 | |
| job title from the organizational chart - employee 4 | |
| Total fulltime employees | |
| Payroll - Part-time | |
| job title from the organizational chart - employee 5 | |
| job title from the organizational chart - employee 6 | |
| Total part-time employees | |
| Total employee payroll | |
| SSN/Medicaid (all employees) | |
| Health Insurance (full time employees) | |
| Retirement (full time employees) | |
| * You may add line items for other payroll taxes and/or benefits | |
| Office Supplies | |
| Contracted Services | |
| Computer Maintenance | |
| Professional Dues | |
| Travel Expenses | |
| Training & Education | |
| Car Allowance | |
| Utilities | |
| Telephone | |
| Heating Fuel | |
| Electricity | |
| Water | |
| Sewer | |
| Building Supplies | |
| Building Maintenance | |
| Rent | |
| Vehicle Repairs | |
| Gas & Oil | |
| Water Tests | |
| Youth Center Equipment | |
| Rink Equipment | |
| Program Equipment | |
| Pool Supplies | |
| Trophies & Awards | |
| Pool Maintenance | |
| Health Insurance | |
| Property Insurance | |
| Total Expenses | |
| Total Revenues | |
| Net Profit/Loss |
Alternate O&M Budget Format
Note: You must include a justification for each line item deleted or reduced. Use the exact line items from the original O&M budget.
| Description |
Original Budget |
Alternate Budget | Justification |
| Revenue | |||
| Expenses | |||
| Total Expenses | |||
| Total Revenues | |||
| Net Profit/Loss |
[Class] [Assignments]
Copyright
2001 Northern Arizona University, ALL RIGHTS RESERVED