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Reasons for Rows:
Hints in Reviewing Budgets
Susan J. Penner, RN, MN, MPA, DrPH, CNL
2013
Why think about the rows?
 The rows or lines of a budget show what
the budget reports.
 Budgets are often divided into sections
 Our focus is on operating expense
budgets
 Personnel: staffing expenses
 Non-personnel: supplies and other expenses
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June
2013

Item

360

Patient Days

Actual
June
2013
347

Variance

-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current
YTD 2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).

The title of the budget report:
 Where?
 The setting for the nursing microsystem

 What?
 The purpose of the budget report

 When?
 The time period and date

 Any other relevant notes
 APA formatting for academic work
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June 2013

Item

Actual
June
2013

360

Patient Days

347

Variance

-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current YTD
2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June
2013

Item

360

Patient Days

Actual
June
2013
347

Variance
-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current
YTD 2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June
2013

Item

360

Patient Days

Actual
June
2013
347

Variance
-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current
YTD 2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June
2013

Item

360

Patient Days

Actual
June
2013
347

Variance

-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current
YTD 2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Table 1. Nursing Unit Expense Budget
Variance
20 staffed beds, June 2013 ($ thousands).
Budget
June
2013

Item

360

Patient Days

Actual
June
2013
347

Variance
-13

$ 200

$ 220

-$20

$

50

$ 53

-$3

$ 250

$ 273

-$23

Supplies

$

25

$ 26

Overhead

$

10

Total Non-personnel

$

Total Expenses

Productive
Non-productive
Total Personnel

Current
YTD 2013

Prior YTD
2012

3,240

3,164

$ 1,248

$ 1,257

$

$

312

309

$ 1,560

$ 1,566

-$1

$

153

$

144

$ 10

$0

$

60

$

60

35

$ 36

-$1

$

213

$

204

$ 285

$ 309

-$24

$ 1,773

$ 1,770
Key Points to Remember
 The title contains valuable information
 The rows or lines of a budget show what
the budget reports
 Greater detail in reporting allows for closer
review and control
 Budgets are often divided into sections
with sub-totals for each section
 Budget totals provide a quick overview of
performance
Ad

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Nursing Unit Budgets: Reasons for Rows

  • 1. Reasons for Rows: Hints in Reviewing Budgets Susan J. Penner, RN, MN, MPA, DrPH, CNL 2013
  • 2. Why think about the rows? The rows or lines of a budget show what the budget reports. Budgets are often divided into sections Our focus is on operating expense budgets Personnel: staffing expenses Non-personnel: supplies and other expenses
  • 3. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item 360 Patient Days Actual June 2013 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 4. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). The title of the budget report: Where? The setting for the nursing microsystem What? The purpose of the budget report When? The time period and date Any other relevant notes APA formatting for academic work
  • 5. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item Actual June 2013 360 Patient Days 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 6. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item 360 Patient Days Actual June 2013 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 7. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item 360 Patient Days Actual June 2013 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 8. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item 360 Patient Days Actual June 2013 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 9. Table 1. Nursing Unit Expense Budget Variance 20 staffed beds, June 2013 ($ thousands). Budget June 2013 Item 360 Patient Days Actual June 2013 347 Variance -13 $ 200 $ 220 -$20 $ 50 $ 53 -$3 $ 250 $ 273 -$23 Supplies $ 25 $ 26 Overhead $ 10 Total Non-personnel $ Total Expenses Productive Non-productive Total Personnel Current YTD 2013 Prior YTD 2012 3,240 3,164 $ 1,248 $ 1,257 $ $ 312 309 $ 1,560 $ 1,566 -$1 $ 153 $ 144 $ 10 $0 $ 60 $ 60 35 $ 36 -$1 $ 213 $ 204 $ 285 $ 309 -$24 $ 1,773 $ 1,770
  • 10. Key Points to Remember The title contains valuable information The rows or lines of a budget show what the budget reports Greater detail in reporting allows for closer review and control Budgets are often divided into sections with sub-totals for each section Budget totals provide a quick overview of performance