Budgeting for a Digital Forensics Lab

Dr. Frank Kardasz

Editor: Ava Gozo.  

Below is a list, along with explanations, of line-item costs typically found in a Digital Forensics Lab.

ADMINISTRATION

Accounting & Tax Preparation
Accounting and tax preparation involve managing financial records and preparing tax returns for businesses. This includes tracking income, expenses, and ensuring compliance with tax laws to minimize liabilities and avoid penalties[1].

Business Insurance
Business insurance protects companies from financial losses due to risks such as property damage, legal liability, and employee-related risks. Common types include general liability, property, and workers' compensation insurance[2].

Facility Insurance
Facility insurance covers the physical premises of a business, including protection against damage from events like fire, theft, and natural disasters. It ensures that the business can recover and continue operations after such incidents[2].

Legal Fees
Legal fees are expenses incurred for legal services, including consultations, court filings, and representation in legal matters. These fees are essential for navigating regulatory compliance, contracts, and litigation[3].

Marketing
Marketing involves activities aimed at promoting and selling products or services, including advertising, market research, and public relations. Effective marketing strategies help businesses reach their target audience and increase sales[3].

Payroll Services
Payroll services manage the process of paying employees, including calculating wages, withholding taxes, and ensuring compliance with labor laws. These services can be outsourced to streamline operations and reduce errors[3].

FACILITY

Building Lease
A building lease is a contractual agreement where a business rents a building for a specified period. This allows businesses to use the property for operations without owning it, providing flexibility and reducing upfront costs[4].

Secure Evidence Storage Room
A secure evidence storage room is a facility designed to store evidence in a manner that preserves its integrity and ensures a secure chain of custody. It is crucial for legal and forensic purposes[5].

Computer Workstations and Peripherals
Computer workstations and peripherals include the main computing units and additional devices like monitors, keyboards, and mice. These are essential for employees to perform their tasks efficiently[6].

Printer(s)
Printers are devices that produce physical copies of digital documents. They are essential for creating hard copies of reports, contracts, and other business documents[6].

Furniture
Office furniture includes desks, chairs, and storage units necessary for creating a functional and comfortable workspace. Proper furniture supports productivity and employee well-being[6].

Repairs & Maintenance
Repairs and maintenance involve the upkeep of facilities and equipment to ensure they remain functional and safe. Regular maintenance can prevent costly breakdowns and extend the lifespan of assets[6].

Alarm System & Monitoring
An alarm system and monitoring provide security for business premises by detecting unauthorized access and alerting authorities. This helps protect assets and ensure the safety of employees[6].

Building Maintenance
Building maintenance includes routine tasks such as cleaning, HVAC servicing, and structural repairs. It ensures the facility remains in good condition and complies with safety standards[6].

Cable/Internet
Cable and internet services provide essential connectivity for business operations, enabling communication, data transfer, and access to online resources[6].

Telecommunications
Telecommunications services include phone systems and other communication tools that facilitate internal and external communication. Reliable telecommunications are vital for business efficiency[6].

Consumables and Supplies
Consumables and supplies refer to items that are regularly used and need to be replenished, such as office supplies, cleaning materials, and paper products. They are necessary for daily operations[6].

Electricity
Electricity is a fundamental utility that powers all electrical equipment and systems within a business facility. Reliable electricity supply is crucial for uninterrupted operations[6].

Janitorial Services
Janitorial services involve cleaning and maintaining the hygiene of the business premises. This includes tasks like vacuuming, trash removal, and restroom sanitation, ensuring a clean and healthy environment[6].

Sewer
Sewer services manage the disposal of wastewater from the business premises. Proper sewer management is essential for sanitation and compliance with health regulations[6].

Water
Water services provide the necessary supply of water for drinking, sanitation, and other operational needs within the business facility[6].

SOFTWARE

Forensics
Forensic software is used to analyze digital evidence in investigations involving cybercrime, intellectual property theft, and other legal matters. It helps in collecting, preserving, and analyzing data to support legal cases[7].

Other
Other software refers to various applications that support business operations, such as productivity tools, customer relationship management (CRM) systems, and enterprise resource planning (ERP) software. These tools enhance efficiency and decision-making[8]. 

PERSONNEL & PAYROLL

Personnel Salaries
Personnel salaries are the regular payments made to employees for their work. Salaries are typically fixed amounts paid on a regular schedule, such as weekly or monthly[12].

(FICA) Federal Insurance Contributions Act
FICA is a U.S. federal payroll tax that funds Social Security and Medicare programs. Both employees and employers contribute to FICA, which provides benefits for retirees, the disabled, and survivors[13][14].

Social Security Tax
The Social Security tax is part of FICA and funds the Social Security program, which provides retirement, disability, and survivor benefits. It is a percentage of an employee's earnings up to a certain limit[13][14].

Medicare Tax
The Medicare tax, also part of FICA, funds the Medicare program, which provides health insurance for individuals over 65 and certain younger people with disabilities. It is a percentage of all employee earnings with no income limit[13][14].

Federal and State Unemployment Taxes (FUTA and SUTA)
FUTA and SUTA are taxes that fund unemployment insurance programs. Employers pay these taxes to provide temporary financial assistance to workers who lose their jobs[13][14].

Workers Compensation
Workers' compensation is insurance that provides medical benefits and wage replacement to employees injured on the job. It is mandatory in most states and protects both employees and employers[2][16].

FRINGE BENEFITS

Overtime
Overtime is additional pay for employees who work beyond their regular hours. It compensates for extra work and is often required by labor laws to be paid at a higher rate than regular pay[9].

Automobile Mileage Reimbursement
Automobile mileage reimbursement compensates employees for the use of their personal vehicles for business purposes. It covers costs like fuel, maintenance, and wear and tear[9].

Parking Fees
Parking fees are expenses incurred for parking facilities used by employees. Employers may reimburse these fees as part of fringe benefits to support commuting employees[9].

Training: Registration Fees
Training registration fees cover the cost of enrolling employees in professional development courses, workshops, or conferences. Investing in training helps improve skills and knowledge[9].

Training: Air & Ground Transportation
Training-related air and ground transportation expenses cover travel costs for employees attending training sessions or conferences. This ensures employees can access development opportunities regardless of location[9].

Training: Lodging/Hotel
Training-related lodging or hotel expenses cover accommodation costs for employees attending training programs away from their usual workplace. This supports employee development and learning[9].

Citations:
[1] https://www.investopedia.com/terms/t/tax-accounting.asp
[2] https://www.sba.gov/business-guide/launch-your-business/get-business-insurance
[3] https://www.investopedia.com/terms/a/administrative-charge.asp
[4] https://www.genieai.co/define/building-lease
[5] https://evidencemanagement.com/resources/emi-standards-and-best-practices/chapter-6-evidence-storage/
[6] https://study.com/learn/lesson/computer-peripherals.html
[7] https://en.wikipedia.org/wiki/Software_forensics
[8] https://www.techtarget.com/searchapparchitecture/definition/software
[9] https://www.investopedia.com/terms/f/fringe-benefits.asp
[10] https://www.paychex.com/articles/finance/identifying-and-reporting-fringe-benefits
[11] https://www.irs.gov/publications/p15b
[12] https://www.indeed.com/career-advice/pay-salary/salaried-employee
[13] https://www.investopedia.com/terms/f/fica.asp
[14] https://en.wikipedia.org/wiki/Federal_Insurance_Contributions_Act
[15] https://www.accounting.com/careers/tax-preparer/
[16] https://www.investopedia.com/terms/b/business-insurance.asp
[17] https://www.lawinsider.com/dictionary/leased-facilities
[18] https://evidencemanagement.com/resources/emi-standards-and-best-practices/chapter-3-facility-security-and-safety/
[19] https://www.upcounsel.com/software-forensics
[20] https://www.merriam-webster.com/thesaurus/software