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Budget Review Please review the Sample Budgets for Happyland Child Care Center (


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Budget Review
Please review the Sample Budgets for Happyland Child Care Center (page 14, 17 and 18 in this week’s readings). Please respond to the following:
Identify and describe two ways that the director at Happyland Child Care Center can adjust her budget planning sheet to increase the annual tuition fees.
Imagine that she has two other sources of income that she can include into the sample budget, what would these be?
Assuming that she is overspending in two areas, what would you suggest that she re-evaluate? Why?
Imagine that she also has three additional item lines that she must add to the “Total Other Expenses” column for the sample budget on page 14, what would these be and why would you suggest that she add them?
This discussion addresses the following unit learning outcomes:
Explore ways to use budgets as effective financial planning tools.
Describe cost-saving measures to address differences in estimated and projected budgeting.
It also addresses the following Course Outcomes:
CE370-1: Identify sound policies and management systems that support efficient operations and focus on maintaining and improving the quality of early childhood environments.
CE370-3: Apply principles of sound financial planning to develop, manage, and review operational budgets for early childhood programs.
Web Resources
This Child Care Center Financial Planning and Facilities Development Manual is a great companion to our readings and will be an invaluable tool for those involved in financial planning for an early childhood program.
Insight Center for Community Economic Development. (2009). Child care center financial planning and facilities development manual.
Read Chapter One (pages 5 – 24). This chapter outlines the following four basic financial tools: budgeting, statement of activities and income, balance sheet, and cash flow statement.
Read Chapter Two (pages 25 – 40). The goal of this chapter is to help child care business owners become more comfortable discussing their financial projections and capacity to carry debt with financing professionals. It is not intended as a substitute for professional financial assistance.
A strong development plan, informed by the previous year’s activities and performance, can be an essential tool in keeping organizations on track throughout the coming year. The following blog includes important steps to consider as you build a fund development plan.
LiveImpact. (2017). 5 steps to create a strong annual fund development plan.


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