Explanation of Program Budget

The program budget, as illustrated in the following pie chart, is a reorganization of the 2016-17 expense budget for the church, itemized according to programs. A program budget shows expense distributions according to various activities of the organization; for our church those programs become: Worship and Music, Religious Education, Congregational Life, etc. Each expense line in the budget has been assigned to one of seven categories.

An expense budget is an accounting tool for which accuracy is essential. The expense line item numbers are precise allocations to specific items; however, the process of then converting these numbers into a program budget depends upon several “best guesses.” The boundaries of the specified items are vague, and the numbers allocated are approximate. Thus any program budget should be read as an indicator, rather than an accounting, of how the organization spends its funds according to output.

Overview of First Unitarian Program Budget

The budget for First Unitarian church falls roughly into seven categories shown in the following pie chart. The categories include: Worship and Music, Religious Education, Congregational Life, Committees/Councils/Programs, Community Service, Fundraising, and Denominational Connections.

Categories

Worship and Music: includes allocations of paid staff time to support, and facility costs for Sunday services as well as all special services, including choir preparation and performance at these services.

Religious Education: includes staff allocation to RE classes, training of teachers, as well as programs for both youth and adults.

Congregational Life: refers to paid staff time dedicated to the pastoral ministry (including home visits), wedding and memorials; and support of concerts and social events.

Committees/Councils/Programs: refers to staff effort and direct expense in support of programs and committees at the First Unitarian Church.

Community Service: includes staff effort and direct expense in support of programs and events held at First Unitarian church by the wider Salt Lake community.

Fundraising: refers to staff support and direct expenses of the church’s fundraising efforts including, Pledge, Auction, Arts Festival, and smaller miscellaneous events throughout any given year.

Denominational Connections: includes member dues and expenses for participating in UU national and regional meetings and events.