The document outlines 10 steps to creating, implementing, and managing an annual organization-wide operating budget. It instructs the reader to identify the two steps they think will be most difficult and explain their choices, as well as identify the easiest step and explain their rationale. The learning outcomes are to evaluate the budget steps, identify projected revenue sources and ethical issues, and complete an assignment on projected revenue sources and ethical issues for a mental health facility. Resources provided include textbook chapters on the budget building process, an article on mental health program development, websites on ethics codes, and videos on income statements.

1. 10 Steps to an Operating Budget
Consider the 10 steps to creating, implementing, and managing
an annual organization-wide operating budget outlined by
Dropkin, Halpin and LaTouche (2007) in Chapter 12. Identify
the two steps that you think will be most difficult for you and
provide support for your choices? Which of these steps do you
think will be the easiest for you? Select one and explain your
decision making rationale?
06/02/2020 - AU Graduate
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Introduction
Learning Outcomes
Overview
Resources
Self-check
Introduction
The components of an annual organization-wide operating
budget will be delineated with emphasis on identifying and
evaluating revenue sources and considering the ethical issues
involved. You will also continue with Part 2 (Identification of
Projected Revenue Sources & Ethical Issues) of your real or
hypothetical organization-wide budget for a mental health
facility of your choice.
The textbook readings for the week will guide you through the
development of an operating budget which you should use as
you respond to the 10 steps to an operating budget question.
Both the readings and the videos should help you increase your
understanding of projecting income and revenues which should
prepare you for your written assignment.

3. Learning Outcomes
Evaluate the steps to creating, implementing, and managing an
annual organization-wide operating budget.
Identify projected revenue sources and ethical issues.
Overview
Assignment
Due Date
Format
Point Value
10 Steps to an Operating Budget Day 3 (1st post) Discussion
2 Income and Revenue Projections Day 3 (1st post)
Discussion 2 Self-Assessment None Quiz/Test 0 Projected
Revenue Sources and Ethical Issues Day 7 Assignment 10
Resources
Readings
1. Textbook:
Dropkin, M., Halpin, J., & LaTouche, B. (2007).
The budget-building book for nonprofits

4. (2nd ed.). Jossey-Bass.
Chapter 7: Start with the Budget-Building Checklist
Chapter 8: Designing your Budgeting Policies and
Procedures
Chapter 9: Creating your Budgeting Calendar
Chapter 10: Orienting Program and Department Managers
and Staff to Budgeting
Chapter 11: Contents of the Annual Budget Preparation
Package
Chapter 12: Developing Organization-Wide Operating
Budgets
Chapter 13: Developing Operating Budgets for Individual
Programs, Units, or Activities
2. Article:
Calley, N. (2009). Comprehensive program development in
mental health counseling: Design, implementation, and
evaluation.
Journal of Mental Health Counseling, 31
(1), 9-21.
3. Websites:
American Counseling Association, (n.d.). 2014 ACA Code of
Ethics Resources. American Counseling Association. Retrieved
from

5. https://www.counseling.org/knowledge-center/ethics/code-of-
ethics-resources (Links to an external site.)
American Psychological Association. (2017). Ethical Principles
of Psychologists and Code of Conduct: Including 2010 and 2016
Amendments. American Psychological Association. Retrieved
from
http://www.apa.org/ethics/code2002.html (Links to an external
site.)
4. Videos:
financevideos, [financevideos]. (2008, October 2). What is
the income statement? [Video File]. Retrieved from
https://youtu.be/tDc3KulcE9Q