Expenses and receipts from the tutorial day preceding ICASSP should be included in the budget. Traditionally there have been four tutorials, each with a $100 fee, and an expected attendance of 60 and maximum attendance of 100-125 per tutorial. The $750 preparation fee paid to the tutorial presenters should be included in the budget as an administrative expense entitled ``Tutorial Preparation Fee.'' Note that IEEE policy explicitly excludes payments or honorarium except for educational activities for which tuition is charged.