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THE CITY OF SOUTH BEND <br />2003 BUDGET -SUMMARY OF MAJOR CHANGES FROM 2002 <br />PARKS AND RECREATION DEPT -CONCESSIONS DIVISION (Fund #201-1105) <br />REVENUE: <br />User Fees: <br />Special Events <br />Food Sales <br />Snack Sales <br />Nonalcoholic Beverages <br />Alcoholic Beverages <br />Golf Outings <br />Picnic Rentals <br />Pinhook Pavilion Rental <br />Other Revenue <br />Total Revenue <br />2001 2002 <br />Actual Actual <br />18,097 11,285 <br />76,823 75,540 <br />63,433 67,090 <br />98,627 102,931 <br />79,940 69,677 <br />7,592 4,087 <br />9,831 9,638 <br />13,987 14,775 <br />1,183 0 <br />2002 Anticipated 2003 <br />Budget Changes Budget <br />18,000 (1,736) 16,264 <br />105,750 (21,035) 84,715 <br />76,500 (8,465) 68,035 <br />122,700 (12,875) 109,825 <br />93,500 (14,500) 79,000 <br />12,000 (2,550) 9,450 <br />8,500 500 9,000 <br />12,500 3,500 16,000 <br />0 5,781 5,781 <br />449,450 (51,380) _ 398,070 <br />Total Revenue Increase/(Decrease) <br />Revenue Increase/(Decrease) as a Percent <br />EXPENDITURES: <br />Personnel Costs: <br />Salaries <br />Benefits <br />Total Personnel Costs <br />Supplies (mainly concession inventory) <br />Services <br />Admin Fee (General Fund) & Central Services <br />Capital <br />Total Expenditures <br />Total Expenditures Increase/(Decrease) <br />Expenditures Increase/(Decrease) as a Percent <br />2001 2002 <br />Actual Actual <br />(51,380) <br />-11.4% <br />2002 Salary Other 2003 %of <br />Budget Ordinance Changes Budget Change <br />179,022 2,553 (10,991)a 170,584 <br />25,098 278 1,257 b 26,633 <br />204,120 2,831 (9.734) 197,217 -3.4% <br />162,942 0 (21,255) 141,687 -13.0% <br />14,500 0 3,000 17,500 20.7% <br />8,293 0 273 8,566 3.3% <br />0 0 0 0 <br />389,855 2,831 (27,716) 364,970 <br />(24,885) <br />-6.4°k <br />Revenue Overl(Under) Operating Expenditures (32,291) (18,546) 59,595 33,100 <br />Revenue Overl(Under) Total Expenditures (32,291) (18,548) 33,100 <br />NOTES: <br />a - Represents a decrease in Part-Time staff. <br />b -Includes an average cost increase of 13% for the City's Self-Insurance Health Plan plus any necessary changes from last year's budget regarding <br />coverage options chosen by employees (i.e., family, single or rebate). Also includes a reduction of the City's mandated contributions <br />to the State's PERF Plan which was 3.00% of total salary in 2002 to 3.25% in 2003. This rate is determined by the Indiana Board of <br />Trustees of PERF on an annual basis. <br />