You are the executive director of a local government workforce agency that focuses on developing training skills for high school dropouts. Determine which of the budget items listed would be necessary in order to calculate a functional, line-item, and program budget. Mark an “X” for each budget item that would be used in each budget type. Some budget items may be marked in more than one category.

Budget items Functional budget to determine personnel costs per member enrolled Line-item budget to determine total non-salary costs Total program budget
Executive director salary x x
Training supervisor salary x x
Trainers salary x x
Employee benefits x x
Equipment x x x
Supplies x x x
Facility rent x x x
Travel x x x
Utilities x x x
Depreciation of equipment x x x
Transportation x x x
Outside consultants x
Indirect costs x x x

Budget items

Functional budget to determine personnel costs per member enrolled
Line-item budget to determine total non-salary costs
Total program budget
Executive director salary x x
Training supervisor salary x x
Trainers salary x x
Employee benefits x x
Equipment x x x
Supplies x x x
Facility rent x x x
Travel x x x
Utilities x x x
Depreciation of equipment x x x
Transportation x x x
Outside consultants x
Indirect costs x x x

To determine which budget items are necessary for each type of budget, we need to understand the purpose of each budget type:

1. Functional budget: This budget type focuses on determining personnel costs per member enrolled. It helps evaluate the staffing needs and associated expenses. In this case, the executive director salary, training supervisor salary, and trainers' salary are essential for calculating personnel costs per member enrolled.

2. Line-item budget: This budget type is used to determine the total non-salary costs. It breaks down the expenses into specific line-items and provides a detailed overview of all the costs involved. Items such as equipment, supplies, facility rent, travel, utilities, depreciation of equipment, and transportation are necessary for calculating the total non-salary costs.

3. Total program budget: This budget type encompasses all expenses related to the program. It includes both personnel and non-salary costs. To calculate the total program budget, we need all the budget items used in the functional and line-item budgets. Additionally, items like outside consultants and indirect costs (overhead expenses) would also be included.

Based on these definitions, the budget items necessary for each type of budget are as follows:

Functional budget:
- Executive director salary
- Training supervisor salary
- Trainers salary
- Employee benefits

Line-item budget:
- Equipment
- Supplies
- Facility rent
- Travel
- Utilities
- Depreciation of equipment
- Transportation

Total program budget:
All the budget items listed under both functional and line-item budgets, as well as:
- Outside consultants
- Indirect costs.

Budget items Functional budget to determine personnel costs per member enrolled Line-item budget to determine total non-salary costs Total program budget

Executive director salary x x
Training supervisor salary x x
Trainers salary x x
Employee benefits x x
Equipment x x x
Supplies x x x
Facility rent x x x
Travel x x x
Utilities x x x
Depreciation of equipment x x x
Transportation x x x
Outside consultants x
Indirect costs x x x