Exercise Goal
Divide the Solid Waste budget into three programs:
1. Garbage
2. Recycling
3. Yard Waste
Inputs
5 Trucks
7 Employees
Total budget of $750,000
Line Items Used
Salaries and Wages
Supplies
Training
Landfill Tip Fees
Vehicles
Steps
Using the FCA worksheet, all figures will be calculated in the Budget tab
1. For each line item in the Budget worksheet, you will determine how much of the total amount
should be attributed to each of the three programs; Garbage, Recycling, and Yardwaste.
2. After calculating each line item’s program attribution, the totals, function percent and cost per
collection point will automatically calculate at the bottom of the worksheet
Individual Line Item Instructions
3. Salaries and Wages: To determine the correct amount to attribute to Salaries and Wages, use
the calculation worksheet on the Staff tab provided to determine the total in the budget tab.
Each employee’s function(s) is listed in the Program column.
4. Supplies:
a. To determine uniform costs, use the following calculation- Each Garbage and Recycling
employee gets 5 uniform sets valued at $300/set. Each Yard Waste employees get 10
uniforms also valued at $300/set. Determine the total for each program based on the
number of employees; a divided employee should be counted as such.
b. Department Supplies for each program cannot be delineated further, so the exact
amount is not calculable; therefore distribute that line item equally among the 3
programs.
5. Training: Using the Staff tab, determine which program to attribute Gary’s training to. Other
training should be determined based on which program it is related to.
6. Landfill Tip Fees: Use the justification given in Tip Fees line items to determine how to divide up
the line item. Recycling has no tip fee. Note: if using your own budget, you may receive
revenue for recyclables. You can calculate recycling tip fees as a negative cost using a negative
number when there is a payment rather than a fee for recyclables.
7. Vehicles:
a. Use the Vehicles tab to calculate the Maintenance/Fuel costs for each program and
input the totals into the Budget worksheet.
b. For the collection truck in the line item, use the justification given to attribute the cost
to the appropriate program.
8. Finally, review the program total, function percent and cost per collection point for each
program. Each column should match the totals in the worksheet exactly, each percentage
should add up to 100%.
GREAT JOB!!