Which item is NOT listed as a budget shortfall?

• A. Coaches salaries need to be cut
• B. Facility and equipment cost cut
• C. Fundraising bonuses to staff
• D. Transportation cost cut

Answer: (C)

When budgeting for an athletic program, the focus is on reducing controllable, ongoing expenses that directly support operations. Cutting coaches’ salaries directly lowers a major payroll cost, which is a common way to shrink expenses without canceling all activities. Reducing facility and equipment costs lowers overhead tied to maintaining and updating the program’s assets, and cutting transportation costs helps reduce travel-related expenses for events.

Fundraising bonuses to staff, however, aren’t typically treated as a budget shortfall item. They are incentive-based payments tied to raising funds, not a regular operating cost you slash to balance a deficit. In a shortfall situation, you’d look to trim the core, recurring expenses first rather than incentives tied to revenue goals.