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THE CITY OF SOUTH BEND <br />2005 BUDGET - SUMMARY OF MAJOR CHANGES FROM 2004 <br />PARK NON - REVERTING CAPITAL (Fund #405) <br />Total Revenue Increase/(Decrease) 0 <br />Revenue Increasef(Decrease) as a Percent 0.0% <br />2003 <br />2004 <br />2004 <br />Anticipated <br />2005 <br />Actual <br />Actual <br />Budget <br />Changes <br />Budget <br />REVENUE: <br />Non- reverting Zoo Revenue <br />124,545 <br />125,648 <br />130,000 <br />0 <br />130,000 <br />Non - reverting Golf Course Revenue <br />106,467 <br />61,695 <br />143,000 <br />0 <br />143,000 <br />Non- reverting East Race Revenue <br />7,668 <br />6,304 <br />12,000 <br />0 <br />12,000 <br />Non - reverting Ice Rink Revenue <br />6,187 <br />6,484 <br />8,000 <br />0 <br />8,000 <br />]Von- reverting Picnic Area Revenue <br />7,211 <br />1,655 <br />2,000 <br />0 <br />2,000 <br />Miscellaneous Revenue <br />11,851 <br />58,856 <br />7,000 <br />0 <br />7,000 <br />Interest on Investments <br />1,456 <br />3,941 <br />4,000 <br />0 <br />4,000 <br />Total Revenue <br />265,385 <br />264,583 <br />306,000 <br />0 <br />306,000 <br />Total Revenue Increase/(Decrease) 0 <br />Revenue Increasef(Decrease) as a Percent 0.0% <br />NOTES: <br />a - The 2004 actual expenditures reflect only cash expended during the year and do not include amounts unspent but encumbered <br />as of the end of the year. The 2003 expenditures assumes no encumbrances are needed at year -end and all of the <br />2003 encumbrances are paid in 2004. <br />b - This fund was established in 1998 for the Park Department Non - Reverting Revenue (excluding Park Recreation <br />non - reverting revenue which is budgeted in Fund #203). The purpose of this fund is to separate the non - reverting <br />Park revenue from Park Operations. This revenue has been included in Fund #201 in previous years. These <br />revenues are collected at their respective locations and are eligible to be used for capital improvements during the <br />following fiscal year. The revenue from Parks non - reverting fees are appropriated during the Capital Budget process <br />which is presented to the Common Council for approval in February of each year. The Capital Budget is determined by the <br />fund's cash on hand at the start of the year. <br />PROJECTION OF CAPITAL FUNDS AVAILABLE FOR 2005 <br />Park Capital Fund cash balance as of 12131/04 417,851 <br />Less: Encumbrances outstanding as of 12/31/04 (15,644) <br />Park Non- Reverting Fund cash balance as of 12/31/04 402,207 <br />2005 Budgeted Revenue (see above) 306,000 <br />2005 Budgeted Expenditures (see above) (255,600) <br />Projected Park Capital Fund cash balance as of 12131/05 - Available for capital in 2006 854,614 <br />2003 <br />2004 <br />2004 <br />Anticipated <br />2005 <br />Actual <br />Actual <br />Budget <br />Changes <br />Budget <br />CAPITAL EXPENDITURES (note a & b). <br />Park Mtce - East Race, Ice Skating Rink & Forestry <br />20,858 <br />28,778 <br />34,000 <br />5,000 <br />39,000 <br />Golf Course - Land Improvements <br />9,715 <br />6,409 <br />0 <br />0 <br />0 <br />Golf Course - Building Improvements <br />4,272 <br />0 <br />0 <br />0 <br />0 <br />Golf Course - Equipment <br />120,153 <br />97,600 <br />102,500 <br />4,500 <br />107,000 <br />Potawatomi Zoo - Land Improvements <br />0 <br />55,270 <br />61,500 <br />(26,500) <br />35,000 <br />Potawatomi Zoo - Building Improvements <br />35,937 <br />22,710 <br />61,000 <br />(39,700) <br />21,300 <br />Potawatomi Zoo - Equipment <br />43,410 <br />80,281 <br />53,300 <br />0 <br />53,300 <br />Total Expenditures <br />234,345 <br />IT 291,048 <br />312,300 <br />(56,700) <br />255,600 <br />Revenue Overt(Under) Expenditures <br />(26,465) <br />(6,300) <br />31,040 <br />50,400 <br />NOTES: <br />a - The 2004 actual expenditures reflect only cash expended during the year and do not include amounts unspent but encumbered <br />as of the end of the year. The 2003 expenditures assumes no encumbrances are needed at year -end and all of the <br />2003 encumbrances are paid in 2004. <br />b - This fund was established in 1998 for the Park Department Non - Reverting Revenue (excluding Park Recreation <br />non - reverting revenue which is budgeted in Fund #203). The purpose of this fund is to separate the non - reverting <br />Park revenue from Park Operations. This revenue has been included in Fund #201 in previous years. These <br />revenues are collected at their respective locations and are eligible to be used for capital improvements during the <br />following fiscal year. The revenue from Parks non - reverting fees are appropriated during the Capital Budget process <br />which is presented to the Common Council for approval in February of each year. The Capital Budget is determined by the <br />fund's cash on hand at the start of the year. <br />PROJECTION OF CAPITAL FUNDS AVAILABLE FOR 2005 <br />Park Capital Fund cash balance as of 12131/04 417,851 <br />Less: Encumbrances outstanding as of 12/31/04 (15,644) <br />Park Non- Reverting Fund cash balance as of 12/31/04 402,207 <br />2005 Budgeted Revenue (see above) 306,000 <br />2005 Budgeted Expenditures (see above) (255,600) <br />Projected Park Capital Fund cash balance as of 12131/05 - Available for capital in 2006 854,614 <br />