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A funding statement is not considered an element of a treatment plan, specifically in the context of a Master Treatment Plan (MTP). An MTP typically includes key components that guide the therapeutic process, such as a problem statement, which outlines the client's issues needing addressed; a goal statement, which defines the desired outcomes of treatment; and objectives, which break down the goals into specific, measurable steps that lead to achieving those goals.

While funding is crucial for the execution of treatment services, it does not directly relate to the structure or elements of the treatment plan itself. The focus of an MTP is to outline the client's current challenges and establish a roadmap for achieving recovery rather than addressing financial resources.