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["Commission for Independent Education\n\nProjected or Actual Budget\n\nForm 606\nSection 1005.31, Florida Statutes\nRule 6E-2.002, Rule 6E-2.004, Florida Administrative Code\nEffective July 2013\n"]

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["I.","The purpose of this form is to collect the budget information necessary to evaluate the financial structure of the institution.  "]
[]
["II.","Instructions."]
[null,"This form must be completed in its entirety and submitted to the Commission at the following address: 325 West Gaines Street, Suite 1414, Tallahassee, FL 32399-0400."]
[]
[null,"Inside this Microsoft Excel workbook are multiple worksheets which may be accessed by clicking on the tabs at the bottom of the page.  Each applicable worksheet must be completed in its entirety.  "]
[]
["II. a.","Tuition Revenue Summary Worksheet."]
[null,"The Tuition Revenue Summary worksheet provides a summary of the projected tuition revenue of the institution based on projected student population for all programs.  The information on this worksheet is automatically calculated from data entered by program on Program Revenue worksheets 1-20 (as applicable).  "]
[]
["II. b.","Program Revenue Worksheets 1-20."]
[null,"The completion of a Program Revenue worksheet is required for each program.  The following fields must be completed:"]
[null," "]
[null,"Program Information – Enter the Program Title, Credential to be conferred, and the Clock/Credit hours of the program."]
[]
[null,"Tuition Factor – Enter the amount of projected earned tuition revenue based on one student for one month by program."]
[]
[null,"Tuition Revenue – Each field is automatically calculated."]
[]
[null,"Beginning Population – Enter the beginning population for the first month of the period.  Subsequent months are automatically calculated fields."]
[]
[null,"New Starts - Beginning of Month - Enter the number of new student enrollments in the program who enrolled from the 1st day of the month through the 15th of the month."]
[]
[null,"New Starts - End of Month - Enter the number of new student enrollments in the program who enrolled from the 16th day of the month through the end of the month."]
[]
[null,"Total New Starts - These are automatically calculated fields."]
[]
[null,"Re-Entries - Beginning of Month - Enter the number of students who left the program and who have now returned.  This field should include the number of students who re-enrolled in the program from the 1st day of the month through the 15th of the month."]
[]
[null,"Re-Entries - Ending of Month - Enter the number of students who left the program and who have now returned.  This field should include the number of students who re-enrolled in the program from the 16th day of the month through the end of the month."]
[]
[null,"Total Re-Entries and Total Working Population - These are automatically calculated fields."]
[]
[null,"Withdrawals, Leave of Absence, and Graduates - Enter the number of students as appropriate."]
[]
[null,"Ending Population - Each field is automatically calculated."]
[]
[null,"Monthly Attrition, Cumulative Annual Attrition, and Cumulative Annual Growth - These are calculated fields.  "]
[]
["II. c.","Budget Worksheet."]
[]
[null,"The completion of this worksheet is required.  "]
[]
[null,"The Tuition Revenue field is automatically populated from the Tuition Revenue Summary Worksheet."]
[]
[null,"Complete this form by entering the dollar amounts for each monthly category.  If a value is not applicable, enter zero (0)."]

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["Projected or Actual Budget"]
[]
["Institution Name: "]
["Institution City:"]
["Prepared By:"]
[]
[null,"Month 1","Month 2","Month 3","Month 4","Month 5","Month 6","Month 7","Month 8","Month 9","Month 10","Month 11","Month 12","YTD"]
["REVENUE"]
["Tuition Revenue",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Tuition Adjustments (e.g. refunds)",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Books and Supplies",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Registration Fees",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL MONTHLY REVENUE",0,0,0,0,0,0,0,0,0,0,0,0,0]
["COST OF SALES"]
["FT Instructional Wages",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Adjunct/Contract Labor Wages",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Non-Instructional Academic Wages",0,0,0,0,0,0,0,0,0,0,0,0,0]
["     Total Wages",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Workers Comp Insurance",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Training & Development",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Text Book Cost",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Library Books",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Student Related Expenses",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Instructional Expenses/ Classroom Supplies",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Payroll Tax & Benefits",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL COST OF SALES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["GROSS PROFIT",0,0,0,0,0,0,0,0,0,0,0,0,0]
["STUDENT RECRUITMENT"]
["ADVERTISING"]
["Production",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Public Relations/Travel",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Supplies",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Telemarketing",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Advertising-Direct Mail, Publications, Radio, Etc.",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL ADVERTISING",0,0,0,0,0,0,0,0,0,0,0,0,0]
["LABOR"]
["Salaries",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Payroll Tax & Benefits",0,0,0,0,0,0,0,0,0,0,0,0,0]
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["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL LABOR",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL STUDENT RECRUITMENT",0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["OPERATING EXPENSES"]
["GENERAL ADMINISTRATIVE"]
["Accreditation Expense",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Copier & Printing",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Training & Development",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Postage",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Telephone/ Internet",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Business Insurance",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Office Supplies",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Dues & Administrative",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Taxes and Licenses",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Travel, Entertainment, and Meals",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL GENERAL ADMINISTRATIVE",0,0,0,0,0,0,0,0,0,0,0,0,0]
["SALARIES AND RELATED EXPENSES"]
["Salaries",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Recruiting & Relocation",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Payroll Tax & Benefits",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL SALARIES AND RELATED EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["PROFESSIONAL FEES"]
["Third Party Servicer/Collection Expense",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Professional, Audit, Legal",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL PROFESSIONAL FEES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["OCCUPANCY EXPENSES"]
["Rent & Occupancy",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Repairs and Maintenance",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Occupancy Labor",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Occupancy Payroll Tax & Benefits",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Occupancy Contract Labor",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL OCCUPANCY EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Depreciation & Amortization",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Bad Debt Expense",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL OPERATING EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,0]
["EARNINGS BEFORE INTEREST AND TAXES (EBIT) PROFIT",0,0,0,0,0,0,0,0,0,0,0,0,0]
["EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION, AND AMORTIZATION (EBITDA) ADD BACK:"]
["Depreciation & Amortization",0,0,0,0,0,0,0,0,0,0,0,0,0]
["EBITDA",0,0,0,0,0,0,0,0,0,0,0,0,0]
["CAPITAL EXPENDITURES"]
["Office Furniture and Fixtures",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Software",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Office Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Classroom Furniture and Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Other",0,0,0,0,0,0,0,0,0,0,0,0,0]
["TOTAL CAPITAL EXPENDITURES",0,0,0,0,0,0,0,0,0,0,0,0,0]

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[null,"Tuition Revenue Summary - All Programs"]
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["Ending Population",0,0,0,0,0,0,0,0,0,0,0,0,0]
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["Monthly Attrition",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Cumulative Annual Attrition",0,0,0,0,0,0,0,0,0,0,0,0,0]
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