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THE CITY OF SOUTH BEND
<br />2004 BUDGET -SUMMARY OF MAJOR CHANGES FROM 2003
<br />PARKS AND RECREATION DEPT -RECREATION DIVISION (Fund #201-1103)
<br />2002 2003
<br />Actual Actual
<br />REVENUE:
<br />Tax Allocation for Rec Div Operating Expenditures 1,130,757 1,149,936
<br />User Fees:
<br />Potawatomi Pool /Kennedy Water Playground 37,139 34,277
<br />East Race User Fees 17,710 19,545
<br />Howard Park Ice Rink 44,551 42,893
<br />Ice Skate Rentals, etc. 24,188 15,855
<br />Leeper Tennis Fees 9,143 12,420
<br />Concessions 0 0
<br />Recreation Program User Fees 48,834 48,232
<br />Total User Fees 181,385 173,222
<br />Other Revenue 739 353
<br />
<br />Total Revenue 1,312,861 1,323.511
<br />Total Revenue Increase/(Decrease) -excluding Tax Allocation
<br />Revenue Increase/(Decrease) as aPercent -excluding Tax Allocation
<br />2002 2003
<br />Actual Actual
<br />2003 4nticipated
<br />Budget Changes
<br />1,128,544 164,715 a
<br />8,000 28,000
<br />44,000 (28,000)
<br />35,000 5,000
<br />20,000 0
<br />30,000 (21,000)
<br />0 56,800
<br />53,060 0
<br />190,060 40,800
<br />0 3,500
<br />1,318,604 209,015
<br />Insurancel
<br />2003 Salary Unusual
<br />Budget Ordinance Increase
<br />2004
<br />Budget
<br />1,293,259
<br />36,000
<br />16,000
<br />40,000
<br />20,000
<br />9,000
<br />56,800
<br />53,060
<br />230,860
<br />3,500
<br />1.527.619
<br />44,300
<br />23.3%
<br />Other 2004 % of
<br />Changes Budget Change
<br />EXPENDITURES:
<br />Personnel Costs:
<br />Salaries 935,144 947,266 984,374 23,668 0 19,539 c 1,027,581
<br />Benefits 175,001 185,581 191,305 2,757 52,210 b 5,960 d 252,232
<br />Total Personnel Costs 1,110,145 1,132,847 1,175,679 26,425 52,210 25,499 1,279,813
<br />Supplies:
<br />Recreation Supplies 76,623 60,809 78,144 9.. 0 0 78,444
<br />Concessions Inventory 0 0 0 _ g ?Zr/90 i. 0 22,600
<br />Repair, Maintenance 8 Operational Materials 11,417 18,420 18,956 $', 750 19,705
<br />Other Supplies 6,279 9,385 14,100
<br />~ ~' (300) 13,800
<br /> 94,319 88,614 111,499 450 134,549
<br />Services:
<br />Postage 6 37 0 0 0 0 0
<br />Travel 8,036 2,028 4,894 0 0 0 4,894
<br />Promotional 10,087 8,333 8,904 0 0 964 9,868
<br />Subscriptions 2,226 1,061 3,850 0 0 0 3,850
<br />Education 8 Training 4,793 1,289 4,570 0 0 0 4,570
<br />Contract Services/Charges 42,349 32,509 40,181 0 2,000 a (660) 41,521
<br />Other Services 2,262 2,027 2,000 0 0 136 2,136
<br />Total Services 69,759 47,284 64,399 0 2,000 440 66,839
<br />Other Charges:
<br />Administration Fee (General Fund) 37,606 42,974 42A74 $ 0 t 44,961
<br />Central Services 1,032 1,354 1,354 ' 0 1,484
<br />Total Other Charges 38,638 44,328 ~~ 46,445
<br />Capital 8,923 728 0 Q; 0 f 0
<br />Total Expenditures 1,321,784 1,313,801 1,527,646
<br />Total Expenditures Increase/(Decrease) 131,741
<br />Expenditures Increase/(Decrease)as a Percent 9.4°!0
<br />Expenditures Increase/(Decrease) -excluding Unusual Item but not Insurance Increase 107,141
<br />Expenditures Increase/(Decrease) as a Percent -excluding Unusual Item but not Insurance Increase 7.7%
<br />Revenue Overl(Under) Operating Expenditures 0 10,438 (77,301)
<br />NOTES:
<br />a - Reflects the increase tax allocation needed to support the overall division's expenditure decrease that has not been covered by other revenue.
<br />b -Includes an average cost increase of 76% 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).
<br />c -Reflects the transfer of part-time personal costs attributed to the elimination of the Concessions Division.
<br />d -Also includes a increase of the City's mandated contributions to the State's PERF plan which was 3.25% of total salary in 2003 to 4.00 % in 2004.
<br />This rate is determined by the Indiana Board of Trustees of PERF on an annual basis.
<br />e -Reflects the transfer of cost attributed to the elimination of the Concessions Division.
<br />27
<br />8.9°k
<br />20.7%
<br />3.8%
<br />
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