BUDGETING ADDITIONAL BUDGETING CONCEPTS You are a staff in

BUDGETING : ADDITIONAL BUDGETING CONCEPTS You are a staff in the Office of Budget in Eger Township. Using Exhibit Eger Township Budget Data which I have also uploaded, develop the following four different budgets: Line-item budget - Responsibility center budget Responsibility center budget showing line-item details, and Functional budget.

Solution

Responsibilty center budget: Department $ Management 1766645.43 Public works 670216.04 Recreation 312217.63 Public safety 819217.24 Total expense 3568296.34 Responsibilty centershowing line-item details Recreation Public safety Public works Management Salaries 107071.00 461203.50 387457.00 1248720.00 Fringe benefits 22484.91 96852.74 81365.97 262231.20 Supplies 39603.00 38095.00 85553.59 23984.23 Rent 0.00 0.00 0.00 128349.00 Gas & Electric 8865.34 7780.00 22637.34 32550.00 Telephone 4414.38 9510.00 4130.14 14201.00 Depreciation 129779.00 205776.00 89072.00 14200.00 Interest 0.00 0.00 0.00 42410.00 Total 312217.63 819217.24 670216.04 1766645.43 Line-item Budget Salaries 2204451.5 Fringe benefits 462934.82 Supplies 187235.82 Telephone 32255.52 Gas & Electric 71832.68 Rent 128349 Interest 42410 Depreciation 438827 Total expenses 3568296.34 Functional Budget Program functions Support Function Total Police protection Fire Protection Garbage Collection Snow removal Road repair Park Maintenance Concerts Athletics Management Salaries 310432 150771.5 241089 84736 61632 31555 14315 61201 1248720 2204451.50 Fringe benefits 65190.72 31662.02 50628.69 17794.56 12942.72 6626.55 3006.15 12852.21 262231.2 462934.82 Supplies-Office 7957 4426 1832 831.59 3163 427 624 3890 23984.23 47134.82 Supplies-Parks 0 0 0 0 0 4278 0 0 0 4278.00 Supplies-Concerts 0 0 0 0 0 0 2941 0 0 2941.00 Supplies-Athletic 0 0 0 0 0 0 0 27443 0 27443.00 Supplies-Salt 0 0 0 36748 0 0 0 0 0 36748.00 Supplies-Blacktop 0 0 0 0 42979 0 0 0 0 42979.00 Supplies-Fire truck 0 22856 0 0 0 0 0 0 0 22856.00 Supplies-Uniforms 2856 0 0 0 0 0 0 0 0 2856.00 Rent 0 0 0 0 0 0 0 0 128349 128349.00 Gas & Electric 3890 3890 2385 18236 2016.34 524 262 8079.34 32550 71832.68 Telephone 4755 4755 1832 1272.77 1025.37 617 619 3178.38 14201 32255.52 Depreciation Exp. 52888 152888 40000 20128 28944 8293 2744 118742 14200 438827.00 Interest 0 0 0 0 0 0 0 0 42410 42410.00 Total 447968.72 371248.52 337766.69 179746.92 152702.43 52320.55 24511.15 235385.93 1766645 3568296.3