Budgeting for Dummies Smarties provides an overview of the steps to prepare a budget and who your team members are in the preparation of a budget. It focuses on various income streams, reimbursable and non-reimbursable expenses, and capital projects. This seminar touches on fixed and variable as well as grossing up expenses. Any member of your team who is responsible for or assists with the budget preparation should attend this class, regardless of whether they are new to the industry or a seasoned professional. This is a 2-hour seminar.