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6.43 Budgets A Competency VI.5 Consider that you are going to be the HIM director for a large physician group that is just organizing its practice. You are going to oversee transcription, coding, release of information, along with the other day-to-day functions of HIM. The group is planning to utilize electronic records. The electronic health record system and computers will be coming from a separate IT budget. However, you need to plan a departmental and capital budget for the first year of business. What items should you list under each budget? Keep in mind that the group has decided that anything more than $500 should be on the capital budget, except payroll expenses. Resources Horton, L. 2017. Statistics Computed within the Health Information Management Department. Chapter 9 in Calculating and Reporting Healthcare Statistics, 5th ed., revised reprint. Chicago: AHIMA. Revoir, R. 2020. Financial Management. Chapter 25 in Health Information Management: Concepts, Principles, and Practice, 6th ed. P. Oachs and A. Watters, eds. Chicago: AHIMA. d States)