Explain the 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 $$2,500$ for coding education, which included sending two coders to your state associations annual meeting for the coding day presentations $($$$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).$