healthcare financial management, writing homework help

You have just started as an entry level accountant in your small 20 bed hospital. You need to get the buy in of your board to agree to a project to help your organization stay on the cutting edge; however they don’t understand the concept of budgeting. You are asked to make a presentation to the board to explain the budgeting process. Included in that presentation you must create a spreadsheet delineating the components of a hospital budget.
I need this in at least 250 words in APA format