Fund 211 - RECREATION Fund 211 - RECREATION
RECEIPTS  2005    Actual  2006 Adopted 2006 Estimated 2007    Budget EXPENDITURES  2005         Actual  2006    Adopted 2006      Estimated 2007          Budget
   Ad Valorem Taxes - Current  $   277,475  $    305,000  $   305,000  $    385,000    Personal Services  $2,403,034  $ 2,669,453  $2,669,453  $2,788,926
   Ad Valorem Taxes - Delinquent            7,406  $      15,000  $      15,000  $      14,000    Contractual Services  $   389,028  $    438,457  $   438,457  $   418,580
   Motor Vehicle Taxes           32,211  $      27,446  $      27,446  $      29,119    Commodities    $   292,840  $    234,882  $   234,882  $   235,092
   Payment in Lieu of Taxes            1,091  $            986  $           986  $           835    Capital Outlay    $               -    $      36,000  $      36,000  $               -  
   Fees        450,027  $    425,000  $   425,000  $    442,000    Debt Service    $               -    $               -    $               -    $               -  
   Aquatic Programs        558,752  $    525,350  $   525,350  $    560,000    Contingency    $               -    $               -    $               -    $               -  
   Building Rental           94,807  $      75,000  $      75,000  $      95,000    Transfer to Reserve  $               -                     -                     -                     -  
   Concessions            5,110  $        5,000  $        5,000  $        6,000 TOTAL EXPENDITURES      3,084,902     3,378,792    3,378,792    3,442,598
   Special Populations          46,634  $      49,000  $      49,000  $      55,350 FUND BALANCE FORWARD    $   488,560  $        2,233  $   203,550  $        1,256
   Field Rent          31,722  $      31,000  $      31,000  $      23,000
   Class Enrollment        222,813  $    230,000  $   230,000  $    225,000
   Miscellaneous            4,232  $        5,000  $        5,000  $        5,000
   Transfer from General Fund    1,304,000  $ 1,400,000  $1,400,000  $1,400,000
TOTAL RECEIPTS      3,036,280     3,093,782    3,093,782     3,240,304
   Balance, January 1          537,182        287,243        488,560        203,550
TOTAL RESOURCES AVAILABLE    $3,573,462  $ 3,381,025  $3,582,342  $3,443,854
Revenue Sources - Descriptions and Trends Expenditures - Descriptions and Trends
Text Box: Revenue Sources- Sales tax, property taxes, and user fees derived from recreational and cultural events are the major sources of revenue for the Recreation Fund. User fees include the programs and classes available at the City's community recreation centers, the aquatic centers, and other miscellaneous sites and venues. Revenue from the county-wide sales tax is transferred from the General Fund to the Recreation Fund in order to provide support for the Aquatic Center and the Nature Center. Trends- No increase in aquatic fees is budgeted for 2007, however, modest growth in attendance is expected to continue. The mill levy has remained relatively stable despite relatively flat revenues due to continued increases in assessed valuation over the years.
Text Box: Personal Services- Cost of providing wages, salaries, retirement, and other fringe benefits for City employees and to some extent, part-time, seasonal staff. Increases have continued due to general wage adjustments and projected merit increases for eligible employees. Additionally, the City's share of the per employee health care costs have continued to rise. Contractual Services- Services provided to the City by firms, individuals, or other City departments. Expenditures have fluctuated in order to stay within revenue constraints over the years.