6.10 Coder education Competency VI.3 Competency VI.5 Competency VI.9 Explain return on investment for employee training and development. Budget planning is underway in your organization, and as HIM director, you are preparing the budgets for your department. A memo accompanied the annual worksheets for capital and operational budgets stating that all educational expenses were being cut this year. In past years, you have budgeted $2,500 for coding education, which included sending two coders to your state association's annual meeting for the coding day presentations ($250 for both including travel), purchase of five AHIMA coding webinars ($750 total, $150 each), resource books ($250) and registration and travel for one person to the annual AHIMA conference ($1,250). Draft a memo to your boss, Mary Winters, CFO and defend the necessity of keeping coding education in your budget