Instructions:
Using the rules, priorities, assumptions, and data provided, you must devise a plan to fix the budget deficit for the Department of Engineering. Explain all decisions and produce a memo to the Dean outlining the changes you are recommending. An updated budget table must accompany the memo.
Rules:
The department cannot be over budget in any category (the available budget column in Table 1 may not contain any negative values)
You may move budget between the Non-Employee Expense and Hourly Employees accounts
You cannot move budget from the Salaried Employees account
Priorities
The Dean has committed to employing and paying for all hourly employees (encumbrance cannot be reduced)
The Department must continue to pay for its telecom & copier services
Assumptions
There are no additional sources of funds
No employees will voluntarily resign
No employees will be involuntarily terminated
Data:
Both tables can be found in the associated Excel spreadsheet
Table 1: budgets & available balances
Table 2: detailed encumbrances
