basketballs, volleyballs, and volleyball nets. In essence, any item that has to be replaced, due to wear, is considered expendable equipment. When taking inventory, it is important to note the condition of all equipment. Another important consideration is what type of equipment will be needed for the following school year. For example, you would not order softballs if you were not covering softball in you team sports unit. The most difficult task when considering expendable equipment is estimating how much to purchase. The physical education administrator must base this decision on the amount of students that will be serviced the next school year and how fast a particular type of equipment might last. A good rule of thumb is to consider the budget for expendable equipment from previous years. In making the estimate of what is needed, the administrator should be certain to order an adequate amount of supplies. It is always better to order too many items than not enough (1964).The third step in preparing the physical education budget is to consider any maintenance and repair items. Maintenance and repair items include painting, refinishing, and repair of equipment. Most schools, however, have maintenance departments that can administer to most maintenance needs. If the school cannot handle the type of repair needed, bids will be sent out to various companies for the job. The company responding with the lowest bid will be offered the job. It is important to note that most counties have a separate account to handle maintenance and repair items.Creating the athletic budget is a bit more complex. As stated previously, the athletic budget is only partly funded by the school. The rest of the money has to be raised. There are many ways to raise funds for the athletic budget. Therefore, the physical education administrator is not only concerned with creating the athletic budget, but they must also be concerned with income f...
