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9. SR 08-16-2010~,, ~. Item #9 (i, I_ of xwer MEMORANDUM TO: Mayor and City Council FROM:. Lori Johnson, City Administrator DATE: August 16, 2010 SUBJECT: 2011 Budget The five park and recreation division draft budgets and accompanying goals are attached for your review. The division managers for each of these budgets will be at the Council meeting to review their goals and budgets. There are several large capital items requested for 2011 that are included in the draft budget, some that are necessary and others that are discretionary. As we discussed previously, it is anticipated that some of the capital requests will be delayed or eliminated to help balance the budget. Two of the parks and recreation budgets, Pinewood and Ice Arena, are not part of the General fund but factor into the General fund budget due to transfers they receive from the General fund. Revenue and Expenditure Summary work sheets axe included for both of these budgets. As you can see, the transfers from the General fund are proposed to increase for both Pinewood and the Ice Arena. Below are highlights from each of the division budgets: Senior Center The operating budget for providing senior programs remains consistent with last year's budget although the total budget is proposed to increase this year due to capital requests for carpeting and data base software. Park Maintenance There are no operating changes proposed for the park maintenance division. However, the budget is increasing slightly to fund maintenance of additional boulevard areas and to cover supplies needed to continue to provide safe parks and playgrounds. Recreation The recreation division is broken into three budgets: administration, programs, and concessions. Recreation revenues offset approximately 25 percent of the costs of the recreation budget. The recreation program budget has been adjusted this year to account for both the revenue and expense of the state series mountain bike race at Hillside Park that was previously not included in the budget. That is part of the reason the overall budget has increased slightly both on the revenue and expenditure side with race revenues exceeding the cost by a small amount. Ice Arena The Ice Arena Commission reviewed the proposed budget at the Commission meeting earlier this month. Each year the Commission discusses the ice rental rates and makes a recommendation to the Council on the proposed rates for the upcoming year. Following discussion, the Commission voted to recommend to the Council that the ice rental rates remain unchanged for 2011. Council member Gumphrey is on the Commission and can provide additional information at the work session on the Commission's decision. The transfer from the General fund to the Ice Arena is proposed to increase $46,150 in 2011. Pinewood The Pinewood budget that is attached includes the purchase of a mower. Since development of the draft budget it has been determined that the mower need will be met by the transfer of a mower from another department. That will decrease the budgeted transfer from the General fund. With that reduction, the 2011 transfer is proposed to be higher than the 2010 transfer. Senior Center 2011 Goals ^ Replace carpet at Activity Center. ^ Restructure staff. ^ Provide new programs and develop marketing plan to increase attendance. ^ Increase memberships. ^ Begin self-assessment and National Accreditation process. ^ Set up non-profit status to meet grant guidelines. 8-11-2010 02:57 PM 101-GENERAL FUND Sr Citizen Programs EXPENDITURES Personal Services 101-4-5510-4101 Regular Pay 101-4-5510-4102 Overtime Pay 101-4-5510-4103 Part-time Pay 101-4-5510-4104 PERA 101-4-5510-4105 FICA 101-4-5510-4107 Medicare 101-4-5510-4108 Insurance 101-4-5510-4109 Workers Comp TOTAL Personal Services Supplies 101-4-5510-4219 Operating Supplies TOTAL Supplies other Services & Charges 101-4-5510-4321 Telephone 101-4-5510-4322 Postage 101-4-5510-4331 Travel, Conferences & Schools 101-4-5510-4359 Publishing 101-4-5510-4361 Insurance 101-4-5510-4389 Utilities 101-4-5510-4401 Bldg Repair/Maint Services 101-4-5510-4409 Contractual Services 101-4-5510-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 101-4-5510-4560 Equipment TOTAL Capital Outlay CITY OF ELK RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 35 1-------------- 2010 ------------) ~---------- 2011 -- ) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 47,940 51,679 54,529 56,300 56,300 30,102 57,400 57,400 403 453 0 0 0 0 0 0 36,551 54,750 58,674 59,200 59,200 26,568 62,000 62,000 5,261 6,814 7,586 5,100 8,100 4,235 8,650 8,650 4,916 6,217 6,516 7,200 7,200 3,499 7,400 7,400 1,150 1,454 1,524 1,700 1,700 818 1,750 1,750 11,009 12,262 12,411 13,000 13,000 7,561 13,700 13,700 468 138 286 400 400 326 500 500 107,698 133,767 141,526 145,900 145,900 73,110 151,400 151,400 23,872 18,769 11,046 16,100 16,100 7,571 12,400 12,400 23,872 18,769 11,046 16,100 16,100 7,571 12,400 12,400 600 2,448 2,494 2,400 2,400 1,491 2,600 2,600 551 3,616 2,120 2,100 2,100 1,371 2,500 2,500 1,416 1,210 2,167 2,400 2,400 386 2,400 2,400 126 169 0 0 0 0 0 0 421 1,197 1,522 1,650 1,650 747 1,600 1,600 1,702 11,197 8,636 11,800 11,800 4,528 9,700 9,700 10,497 12,955 12,622 11,500 11,500 5,726 12,400 12,400 9,376 4,136 4,885 8,200 8,200 359 6,950 6,950 1,431 370 565 1,200 1,200 589 1,000 1,000 26,120 37,299 35,012 41,250 41,250 15,198 39,150 39,150 0 0 0 0 D 0 48,700 48,700 0 0 0 0 0 0 48,700 48,700 TOTAL Sr Citizen Programs 157,690 189,835 187,583 203,250 203,250 95,878 251,650 251,650 Park Maintenance 2011 Goals ^ Improve on safety throughout the park system. ^ Enhance the department by developing more processes to effectively meet everyday challenges with current staff. ^ Continue to maintain athletic fields at high standard through proper irrigation, fertilizer and weed control. 8-11-2010 02 :57 PM ~ CITY OF ELK RIVER .PAGE: 31 I PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 101-GENERAL FUND Parks Dept EXPENDITURES Personal Services 101-4-5110-4101 Regular Pay 101-4-5110-4102 Overtime Pay 101-4-5110-4103 Part-time Pay 101-4-5110-4104 PERA 101-4-5110-4105 FICA 101-4-5110-4107 Medicare 101-4-5110-4108 Insurance 101-4-5110-4109 Workers Comp 101-4-5110-4110 Re-employment Compensation TOTAL Personal Services Supplies 101-4-5110-4212 Fue1S & Lubs 101-4-5110-4217 Uniform Allowance 101-4-5110-4219 operating Supplies 101-4-5110-4221 Equipment Parts TOTAL Supplies Other Services & Charges 101-4-5110-4319 Other Professional Services 101-4-5110-4321 Telephone 101-4-5110-4322 Postage 101-4-5110-4331 Travel, Conferences & Schools 101-4-5110-4359 Publishing 101-4-5110-4361 Insurance 101-4-5110-4389 Utilities 101-4-5110-4401 Bldg Repair/Maint Services 101-4-5110-4404 Equip Repair/Maint Services 101-4-5110-4409 Contractual Services 101-4-5110-4415 Equipment Rental 101-4-5110-4417 Uniform Rental 101-4-5110-4460 Equip Replacement Charge TOTAL Other Services & Charges ~- --------- 2010 - ' )1--- 2011 '----- - --) 2007 2008 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 295,243 325,715 344,218 342,150 342,150 188,314 350,250 350,250 20, 398 845 0 0 0 7 0 0 38,435 54,895 42,392 39,650 39,650 20,622 40,000 40,000 19,741 21,181 23,842 24,650 24,650 14,915 25,400 25,400 20,923 21,972 22,077 23,750 23,750 12,509 24,200 24,200 4,893 5,139 5,163 5,550 5,550 2,925 5,650 5,650 42,576 42,066 43,645 43,550 43,550 26,919 46,900 46,900 5,354 6,737 7,085 8,200 8,200 6,087 9,000 9,000 0 10,813 784 0 0 2,448 0 0 447,563 489,362 489,206 487,500 487,500 274,745 501,400 501,400 26,211 36,284 23,406 34,550 34,550 13,720 36,200 36,200 2,727 3,148 3,373 3,150 3,150 1,472 3,250 3,250 86,734 76,962 76,258 73,800 73,800 44,342 72,900 72,900 0 0 0 0 0 0 11,000 11,000 115,672 116,394 103,037 111,500 111,500 59,534 123,350 123,350 15,621 7,440 0 0 0 0 0 0 3,433 4,275 4,477 3,900 3,900 2,484 4,400 4,400 0 25 0 100 100 10 100 100 1,686 2,202 2,640 3,350 3,350 772 3,150 3,150 0 222 0 0 0 0 0 0 22,514 24,085 24,277 25,850 25,850 12,321 26,700 26,700 17,356 14,894 34,525 27,200 27,200 8,926 27,800 27,800 3,544 880 233 4,000 4,000 1,360 4,000 4,000 3,545 7,000 16,181 11,700 11,700 5,806 12,000 12,000 5,057 28,202 16,918 7,100 7,100 4,305 15,550 7,550 25,914 15,573 14,811 24,500 24,500 6,879 25,000 25,000 419 0 0 0 0 0 0 0 0 0 22,054 60,450 60,450 35,263 57,900 57,900 99,088 105,098 136,115 168,150 168,150 78,126 176,600 168,600 TOTAL Parks Dept 662,324 710,854 728,357 767,150 767,150 412,408 801,350 793,350 Recreation 2011 Goals ^ Develop specific marketing plan to enhance facility rentals for weddings, etc. ^ Enhance program opportunities at YMCA gymnasium. ^ Develop marketing vision plan to maximize registration levels and increase awareness of recreation opportunities. 8-11-2010 02:57 PM CITY OF ELK RIVER PAGE; 32: PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 101-GENERAL FUND Parks & Rec Admin EXPENDITURES (----------------- 2010 ----- -)( 2011 ------- - -) 2007 2008 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 101-4-5210-4101 Regular Pay 101-4-5210-4102 Overtime Pay 101-4-5210-4103 Part-time Pay 101-4-5210-4104 PERA 101-4-5210-4105 FICA 101-4-5210-4107 Medicare 101-4-5210-4108 Insurance 101-4-5210-4109 Workers Comp TOTAL Personal Services Supplies 101-4-5210-4219 Operating Supplies TOTAL Supplies Other Services & Charges 101-4-5210-4321 Telephone 101-4-5210-4322 Postage 101-4-5210-4331 Travel, Conferences & Schools 101-4-5210-4349 Advertising/Marketing 101-4-5210-4361 Insurance 101-4-5210-4389 Utilities 101-4-5210-4401 Bldg Repair/Maint Services 101-4-5210-4404 Equip Repair/Maint Services 101-4-5210-4433 Dues & Subscriptions TOTAL Other Services & Charges 277,539 301,440 325,950 338,400 338,400 180,361 338,950 338,950 120 3,085 0 0 0 29 0 0 45,873 45,159 25,019 20,850 20,850 12,879 20,850 20,850 20,292 22,581 23,500 25,150 25,150 13,441 26,100 26,100 19,643 20,410 20,637 22,300 22,300 12,101 22,300 22,300 4,594 4,773 4,826 5,200 5,200 2,830 5,200 5,200 26,742 37,150 35,577 38,350 38,350 21,418 45,600 45,600 3,382 2,879 3,799 3,400 3,400 2,534 3,750 3,750 398,485 437,477 439,308 453,650 453,650 245,593 462,750 462,750 15,694 17,614 10,896 13,700 13,700 6,571 11,700 11,700 15,694 17,614 10,896 13,700 13,700 6,571 11,700 11,700 3,554 4,704 3,400 4,800 4,800 1,624 4,800 4,800 5,748 4,584 3,999 6,000 6,000 2,145 4,000 4,000 8,975 9,859 3,688 6,950 6,950 2,173 6,950 6,950 24,211 27,959 20,659 26,400 26,400 11,021 26,400 26,400 1,425 1,406 1,383 1,550 1,550 669 1,450 1,450 11,220 11,466 9,235 7,800 7,500 5,738 8,500 8,500 2,261 10,107 12,445 12,850 12,850 8,833 12,850 12,850 6,890 7,444 8,768 7,950 7,950 3,672 9,350 9,350 1,720 1,995 1,310 1,650 1,650 1,352 1,550 1,550 66,004 79,524 64,885 75,950 75,950 37,226 75,850 75,850 TOTAL Parks & Rec Admin 480,183 534,615 515,089 543,300 543,300 289,390 550,300 550,300 8-11-2010;02:57 PM 101-GENERAL FUND Recreation Programs EXPENDITURES CITY OF ELK RIVER PAGE: 33 PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 (--------- - - ---- 2010 -----------------)(---------- 2011 - - -------) 2007 2005 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 101-4-5220-4101 Regular Pay 101-4-5220-4102 Overtime Pay 101-4-5220-4103 Part-time Pay 101-4-5220-4104 PERA 101-4-5220-4105 FICA 101-4-5220-4107 Medicare 101-4-5220-4108 Insurance 101-4-5220-4110 Re-employment Compensation TOTAL Personal Services Supplies 101-4-5220-4219 Operating Supplies TOTAL supplies Other Services & Charges 101-4-5220-4404 Equip Repair/Maint Services 101-4-5220-4409 Contractual Services 101-4-5220-4412 Building Rent 101-4-5220-4438 Credit Card Fees 101-4-5220-4440 Miscellaneous TOTAL Other Services & Charges 3,527 5,402 1,974 0 0 0 0 0 0 745 24 0 0 ~ 64 0 0 60,720 78,647 81,689 80,000 80,000 39,321 82,000 82,000 1,408 2,084 2,070 2,200 2,200 1,275 2,4D0 2,400 3,895 5,195 5,203 4,250 4,250 2,520 4,350 4,350 911 1,215 1,217 1,150 1,150 589 1,200 1,200 439 714 0 0 0 0 0 0 246 0 870 0 0 85 0 0 71,146 94,001 93,048 87,600 87,600 43,854 89,950 89,950 39,340 33,783 30,502 25,550 25,550 17,984 31,000 31,000 39,340 33,783 30,502 25,550 25,550 17,884 31,000 31,000 0 357 480 400 400 648 500 500 32,563 44,158 64,244 54,200 54,200 29,991 64,050 64,050 7,337 4,968 3,320 2,500 2,500 1,360 3,000 3,000 2,145 3,215 4,187 3,300 3,300 2,950 4,000 4,000 15,000 10,000 0 0 0 0 0 0 57,046 62,699 72,231 60,400 60,400 34,950 71,550 71,550 TOTAL Recreation Programs 167,532 190,483 195,781 173,550 173,550 96,687 192,500 192,500 8-11-2010 02:57 PM 101-GENERAL FUND Concessions EXPENDITURES CITY OF ELK .RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE.: 34 (----------------- 2010 -----------------)(---------- 2011 ----------) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 101-4-5230-4103 Part-time Pay 101-4-5230-4104 PERA 101-4-5230-4105 FZCA 101-4-5230-4107 Medicare TOTAL Personal Services Supplies 101-4-5230-4219 Operating Supplies 101-4-5230-4259 Other Merchandise For Resale TOTAL Supplies Other Services & Charges 101-4-5230-4401 Bldg Repair/Maint Services TOTAL Other Services & Charges 9,120 4,681 4,741 3,650 3,650 3,538 3,650 3,650 298 107 64 150 150 102 150 150 565 272 280 250 250 241 250 250 132 64 65 50 50 56 50 50 10,116 5,124 5,151 4,100 4,100 3,939 4,100 4,100 888 1,451 35 1,450 1,450 100 2,900 2,900 17,469 8,127 6,690 8,200 8,200 3,561 7,000 7,000 18,357 9,578 6,725 9,650 9,650 3,661 9,900 9,900 0 0 80 100 100 0 100 100 0 0 80 100 100 0 100 100 ^ TOTAL Concessions 28,473 14,702 11,955 13,850 13,850 7,599 14,100 14,100 2011 REVENUE DETAIL SHEET 1'1....+. Cnnro~tGnn .r..r,e. Acct. ...,., .,._._.. 2009 2010 B UDGET 2011 BUDGET No. ExplanationlDetail of Revenues Actual Rec Total Rec Total Charges for Services 3461 Recreation Fees 122,957 114,200 123,000 123,000 3467 Concessions 11,378 14,100 ' 14,100 14,100 3472 Park Use Fee 17,417 18,000 , 18,000 18,000 3474 Facility Use Fee 6,127 4,300 ' 6,200 6,200 3475 Building Rent (monthly Lions Park Center) 7,350 7,800 7,800 7,800 3626 Programs sponsorships 16,500 15,000 16,500 16,500 TOTAL RECREATION 18'1,729 ' 173,400 185,600 08/13!2010 Ice Arena 2011 Goals ^ Develop a cleaning schedule for public bathrooms to make sure they remain clean during events. ^ Maintain outside area keeping the grass cut and trash picked up. ^ Schedule replacement of vessels to both ice plants to remain in compliance with State codes. ^ Replace the Barn's ice plant condenser. Elk Riverlce Arena Revenue and Expenditure Summary For the Period Ending July 31, 2010 2011 2010 2010 2009 2008 requested Budget as of 07/31 Actual Actual REVENUES Ice Rental 443,000 449,800 234,969 437,098 424,106 Recreation Programs 122,850 135,650 65,679 119,288 139,706 Admissions 22,900 22,550 15,041 18,530 23,354 Sign Rental 17,000 17,000 84 16,688 17,293 Dry Floor Events 14,600 12,000 10,664 16,038 9,034 Vending 16,650 18,700 6,983 14,215 17,212 Skate Sharpening 4,100 4,800 2,578 4,767 4,980 Building Rent 2,600 2,600 - 2,600 2,600 Other Mdse Sales/Misc. 1,800 2,000 1,043 1,666 2,238 TOTAL 645,500 665,100 337,041 630,890 640,523 EXPENDITURES Personal Service 273,800 273,600 146,669 267,992 253,447 Other Operating Expenditures 227,600 261,500 129,588 240,001 268,189 Vending Mdse for Resale 9,000 9,000 3,420 6,222 7,279 Other Mdse for Resale 900 900 179 1,335 1,577 Recreation Programs 61,100 63,700 24,188 47,669 55,132 TOTAL 572,400 608,700 304,044 563,219 585,624 CONCESSIONS Sales 63,100 67,750 37,806 59,510 66,500 Less: Product & Supplies 24,550 28,150 15,143 25,019 31,544 Salaries 22,700 22,700 8,715 16,225 24,430 Net Profit 15,850 16,900 13,948 18,266 10,526 OPERATING INCOME (LOSS) 88,950 73,300 46,945 85,937 65,425 Capital Outlay 60,900 - - - 100,202 Building Debt` 200,800 199,900 19,950 198,450 201,715 NET INCOME (LOSS) (172,750) (126,600) 26,995 (112,513) (236,492) Other Income Contributions/Rebates - - 4,619 4,731 7,368 Transfers In Capital Outlay -Liquor Fund - - - 6,961 100,202 General Fund 172,750 126,600 - 105,552 136,290 Building Project - - - - - Change in Fund Balance - - 31,614 4,731 7,368 =building debt matures on 12101/2013 08/1212010 8-11-2Q10 03:00 PM CITY OF ELK RIVER -. PAGE: 1 PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 221-ICE ARENA REVENUES 2007 2008 ACTUAL ACTUAL (--- - - ---------- 2010 ------- - - ------)(---------- 2011 ------ - --) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Ice Arena Charges for Services 221-3-0000-3464 Ice Rental 221-3-0000-3465 Admissions 221-3-0000-3466 Dry Floor Events 221-3-0000-3468 Skate Sharpening 221-3-0000-3475 Building Rent 221-3-0000-3482 Advertising fee TOTAL Charges for Services Other Revenue 221-3-0000-3622 Vending Machines 221-3-0000-3626 Contributions 221-3-0000-3629 Miscellaneous Revenue TOTAL Other Revenue Transfers In 221-3-0000-3921 Transfers 221-3-0000-3922 Transfer-General Fund TOTAL Transfers In TOTAL Ice Arena Hockey Charges for Services 221-3-5410-3461 Recreation Fees TOTAL Charges for Services Other Revenue 221-3-5410-3626 Contributions TOTAL Other Revenue TOTAL Hockey Skating Charges for Services 221-3-5420-3461 Recreation Fees 221-3-5420-3465 Admissions TOTAL Charges for Services 423,098 424,106 437,097 449,800 449,500 234,969 443,000 443,000 30,407 23,354 18,530 22,550 22,550 15,041 22,900 22,900 10,933 9,034 16,038 12,000 12,000 10,664 14,600 14,600 4,594 4,980 4,767 4,800 4,800 2,578 4,100 4,100 2,600 2,600 2,600 2,600 2,600 0 2,600 2,600 12,352 17,293 16,688 17,000 17,000 84 17,000 17,000 483,984 481,367 495,721 508,750 508,750 263,335 504,200 504,200 19,151 17,212 14,215 18,700 18,700 6,983 16,650 16,650 9,519 7,368 4,731 0 0 4,619 0 0 1,664 1,920 1,666 2,000 2,000 1,047 1,800 1,800 30,334 26,500 20,612 20,700 20,700 12,649 18,450 18,450 9,500 100,202 6,961 0 0 0 0 0 79,931 136,290 105,552 126,600 126,600 0 172,750 172,750 89,431 236,492 112,513 126,600 126,600 0 172,750 172,750 603,749 744,359 628,846 656,050 656,050 275,984 695,400 695,400 70,865 49,114 48,252 60,000 60,000 29,476 49,500 49,500 70,865 49,114 48,252 60,000 60,000 29,476 49,500 49,500 0 0 1, 500 0 0 0 0 0 0 0 1, 500 0 0 0 0 0 70,865 49,114 49,752 60,000 60,000 29,476 49,500 49,500 82,312 88,078 63,948 70,000 70,000 31,249 68,000 68,000 1,592 2,515 3,734 3,500 3,500 4,092 3,800 3,800 83,903 90,592 67,682 73,500 73,500 35,341 71,800 71,800 8-11-2010 03:00 PM 221-ICE ARENA REVENUES CITY OF ELK RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 2 {-------------- 2010 --------------) ~---------- 2011 ) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Other Revenue 221-3-5420-3629 Miscellaneous Revenue TOTAL Other Revenue TOTAL Skating Concessions Charges for Services 221-3-5430-3467 Concessions TOTAL Charges for Services TOTAL Concessions TOTAL REVENUES 40 318 1,853 2,150 2,150 862 1,550 1,550 40 318 1,853 2,150 2,150 862 1,550 1,550 83,943 90,910 69,536 75,650 75,650 36,203 73,350 73,350 71,934 66,500 59,510 67,750 67,750 37,806 63,100 63,100 71,934 66,500 59,510 67,750 67,750 37,806 63,100 63,100 71,934 66,500 59,510 67,750 67,750 37,806 63,100 63,100 830,491 950,882 807,644 859,450 559,450 379,469 881,350 881,350 8-11-2010 03:00 PM 221-ICE ARENA Ice Arena EXPENDITURES CITY OF ELK RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 3 ~-------' 2010 ---------------) (--------- 2011 ---------) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 221-4-5400-4101 Regular Pay 221-4-5400-4102 Overtime Pay 221-4-5400-4103 Part-time Pay 221-4-5400-4104 PERA 221-4-5400-4105 FICA 221-4-5400-4107 Medicare 221-4-5400-4108 Insurance 221-4-5400-4109 Workers Comp 221-4-5400-4110 Re-employment Compensation TOTAL Personal Services Supplies 221-4-5400-4212 Fue1S & Lubs 221-4-5400-4217 Uniform Allowance 221-4-5400-4219 Operating Supplies 221-4-5400-4255 Soft DrinksfMisc 221-4-5400-4259 Other Merchandise For Resale TOTAL Supplies Other Services & Charges 221-4-5400-4319 Other Professional Services 221-4-5400-4321 Telephone 221-4-5400-4322 Postage 221-4-5400-4331 Travel, Conferences & Schools 221-4-5400-4359 Publishing 221-4-5400-4361 Insurance 221-4-5400-4389 Utilities 221-4-5400-4401 Bldg Repair/Maint Services 221-4-5400-4409 Contractual Services 221-4-5400-4415 Equipment Rental 221-4-5400-4433 Dues & Subscriptions TOTAL Other Services & Charges Capital Outlay 221-4-5400-4520 Buildings & Structures 221-4-5400-4560 Equipment TOTAL Capital Outlay Transfers Out 221-4-5400-4730 Transfer-Debt Service TOTAL Transfers Out 132,842 144,906 148,745 148,700 148,700 78,048 148,700 148,700 435 183 6 0 0 100 0 0 67,734 61,815 69,067 73,900 73,900 37,944 73,200 73,200 11,263 12,586 13,355 11,750 11,750 7,472 12,250 12,250 12,366 12,416 13,265 13,800 13,800 7,678 13,750 13,750 2,592 2,904 3,102 3,250 3,250 1,796 3,200 3,200 13,542 14,788 15,761 17,450 17,450 9,313 17,150 17,150 3,128 3,850 4,426 4,750 4,750 3,747 5,550 5,550 0 0 265 0 0 571 0 0 244,201 253,447 267,992 273,600 273,600 146,669 273,800 273,800 2,594 1,368 31 350 350 19 400 400 1,240 866 478 1,000 1,000 256 1,500 1,500 52,492 43,430 44,359 41,450 41,450 17,592 34,500 34,500 11,983 7,279 6,222 9,000 9,000 3,420 9,000 9,000 637 1,577 1,335 900 900 179 900 900 68,946 54,521 52,426 52,700 52,700 21,467 46,300 46,300 720 0 0 0 0 0 0 0 2,653 3,057 2,576 3,300 3,300 1,803 3,450 3,450 177 224 176 600 600 95 500 500 752 1,516 1,191 1,050 1,050 130 1,000 1,000 1,588 5,428 2,996 2,800 2,800 1,625 2,200 2,200 8,615 8,232 7,915 8,700 8,700 3,567 8,350 8,350 152,492 166,262 148,644 175,900 175,900 56,825 148,950 148,950 27,938 31,710 26,439 20,200 20,200 15,727 22,300 22,300 1,553 2,448 2,013 1,100 1,100 281 1,200 1,200 3,126 3,174 2,995 4,600 4,600 1,181 2,800 2,800 755 473 188 450 450 188 450 450 200,370 222,524 195,132 218,700 218,700 111,721 191,200 191,200 0 0 0 0 0 0 16,500 16,500 0 100,202 0 0 0 0 44,400 44,400 0 100,202 0 0 0 0 60,900 60,900 199,410 201,715 198,450 199,900 199,900 19,950 200,800 2D0,800 199,410 201,715 198,450 199,900 199,900 19,950 200,800 200,800 TOTAL Ice Arena 712,927 832,408 714,000 744,900 744,900 299,806 773,000 773,000 8-11-2010 03:00 PM 221-ICE ARENA Hockey EXPENDITURES Personal Services 221-4-5410-4103 Part-time Pay 221-4-5410-4105 FICA 221-4-5410-4107 Medicare TOTAL Personal Services Supplies 221-4-5410-4219 Operating Supplies TOTAL Supplies .Other Services & Charges 221-4-5410-4322 Postage 221-4-5410-4359 Publishing 221-4-5410-4409 Contractual Services 221-4-5410-4438 Credit Card Fees TOTAL Other Services & Charges CITY OF ELK RZVER PROPOSED BUDGET WORKSHEET AS OF: NLY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 4 (---- ----- 2010 - - - ------)(------ - -- 2011 ----------) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 3,304 2,943 2,571 3,600 3,600 0 3,600 3,600 205 182 159 250 250 0 250 250 48 43 37 50 50 0 50 50 3,557 3,168 2,767 3,900 3,900 0 3,900 3,900 13,776 11,097 12,698 15,250 15,250 4,124 14,050 14,050 13,776 11,097 12,698 15,250 15,250 4,124 14,050 14,050 1,049 86 0 50 50 0 0 0 1,256 842 0 500 500 0 500 500 7,709 5,159 6,477 6,300 6,300 3,912 6,400 6,400 1,814 2,165 2,007 2,200 2,200 1,572 2,200 2,200 11,828 8,253 8,484 9,050 9,050 5,484 9,100 9,100 TOTAL Hockey 29,160 22,518 23,949 28,200 28,200 9,608 27,050 27,050 8-11-2010 03:00 PM 221-ICE ARENA Skating EXPENDITURES CITY OF ELK RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 5 (-------------- 2010 ---- --) (--------- 2011 ----------) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 221-4-5420-4103 Part-time Pay 221-4-5420-4104 PERA 221-4-5420-4105 FICA 221-4-5420-4107 Medicare TOTAL Personal Services Supplies 221-4-5420-4219 Operating Supplies TOTAL Supplies Other Services & Charges 221-4-5420-4359 Publishing 221-4-5420-4409 Contractual Services 221-4-5420-4438 Credit Card Fees TOTAL Other Services & Charges 21,430 18,353 13,022 20,000 20,000 8,304 20,000 20,000 1,072 809 524 1,000 1,000 336 1,000 1,000 1,329 1,120 812 1,250 1,250 528 1,250 1,250 311 262 190 300 300 123 300 300 24,141 20,544 14,547 22,550 22,550 9,292 22,550 22,550 3,384 7,527 4,611 6,900 6,900 3,163 5,500 5,500 3,384 7,527 4,611 6,900 6,900 3,163 5,500 5,500 0 542 359 500 500 426 650 650 1,347 1,195 2,054 2,550 2,550 733 2,550 2,550 2,298 2,804 2,149 3,000 3,000 966 2,800 2,800 3,645 4,543 4,562 6,050 6,050 2,125 6,000 6,000 TOTAL Skating 31,170 32,614 23,720 35,500 35,500 14,580 34,050 34,050 8-11-2010 03:00 PM 221-ICE ARENA Concessions EXPENDITURES CITY OF ELK RIVER PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 2007 2008 ACTUAL ACTUAL PAGE: 6 ~ -~ (--------------- 2010 ---------------) (-- 2011 ---------) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Personal Services 221-4-5430-4103 Part-time Pay 221-4-5430-4104 PERA 221-4-5430-4105 FICA 221-4-5430-4107 Medicare TOTAL Personal Services Supplies 221-4-5430-4219 Operating Supplies 221-4-5430-4259 Other Merchandise For Resale TOTAL Supplies TOTAL Concessions TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES 18,438 22,454 14,768 20,900 20,900 7,859 20,900 20,900 0 191 355 200 200 202 200 200 1,113 1,446 893 1,300 1,300 530 1,300 1,300 260 338 209 300 300 124 300 300 19,811 24,430 16,225 22,700 22,700 8,715 22,700 22,700 2,423 2,079 1,474 7,150 7,150 65 3,550 3,550 26,481 29,466 23,545 21,000 21,000 15,079 21,000 21,000 28,904 31,544 25,019 28,150 28,150 15,143 24,550 24,550 48,715 55,974 41,244 50,850 50,850 23,858 47,250 47,250 821,972 943,514 802,913 859,450 859,450 347,852 881,350 881,350 8,519 7,368 4,731 0 0 31,617 0 0 Pinewood 2011 Goals ^ Maintain participation in leagues. ^ Maintain participation in youth programs. ^ Operate effectively and efficiently throughout the golf season to stay within budget. Pinewood Golf Course Account Revenue and Expenditure Summary PINEWOOD GOLF COURSE 2011 2010 2010 2009 2008 2007 Requested Budget as of 07/31 Actual Actual Actual REi/ENUES Recreation Programs 17,000 22,000 16,296 20,693 20,537 15,191 Concessions 19,000 19,000 10,414 18,736 19,588 18,663 Other Mdse Sales/Misc. 5,100 5,000 3,349 5,600 5,179 4,057 Green Fees 120,000 115,000 73,821 115,712 107,963 101,336 Membership Fees 14,000 14,000 13,410 14,250 11,953 15,693 Golf Cart Rental 18,500 18,500 11,773 19,518 18,455 17,679 Advertising Fee - 500 - 400 - 0 Tournaments Revenue 7,000 7,000 1,586 7,015 8,863 5,076 TOTAL 200,600 201,000 130,649 201,924 192,538 177,695 EXPENDITURES Personal Service 153,500 150,400 84,775 155,878 158,123 152,810 Other Operating Expenditures 73,050 65,550 25,980 57,723 84,757 99,894 Other Mdse for Resale 14,500 14,000 8,414 13,226 13,358 14,377 TOTAL 241,050 229,950 119,169 226,827 256,238 267,081 OPERATING INCOME (LOSS) (40 450) (28 950) 11,480 (24,903) (63,700) (89,386) Capital Outlay - - - - 17,516 - NET INCOME (LOSS) (40,450) (28,950) 11,480 (24,903) (81,216) (89,386) Other Income/(Expense) Cash Over - - 25 - 26 21 Principal (15,850) (8,500) (5,664) (36,049) (36,049) (34,633) Transfers In (General Fund) 56,300 37,450 - 60,952 117,239 123,998 Change in Fund Balance - - 5,841 - - - Notes: Contract for deed payments on the course are funded out of park dedication & nsp reserve fund and therefore not included 08/13/2010 8-11-2010 0.3:00 PM - CITY OF ELK: RIVER :PAGE: 1 PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 222-PINEWOOD GOLF COURSE REVENUES 2007 2008 ACTUAL ACTUAL (----------------- 2010 ------- - -)(---------- 2011 -- ) 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET Pinewood Golf Course -------------------- -------------------- Charges for Services 222-3-0000-3461 Recreation Fees 222-3-0000-3467 Concessions 222-3-0000-3469 Other Sales 222-3-0000-3475 Building Rent 222-3-0000-3476 Green Fees 222-3-0000-3477 Membership Fees 222-3-0000-3478 Golf Cart Rental 222-3-0000-3479 Tournaments 222-3-0000-3482 Advertising fee TOTAL Charges for Services Other Revenue 222-3-0000-3629 Miscellaneous Revenue TOTAL Other Revenue Sales 222-3-0000-3792 Cash Over TOTAL Sales Transfers In 222-3-0000-3922 Transfer-General Fund TOTAL Transfers In TOTAL Pinewood Golf Course 15,191 20,537 20,693 22,000 22,000 16,296 17,000 17,000 18,663 19,588 18,736 19,000 19,000 10,414 19,000 19,000 4,057 5,179 5,514 5,000 5,000 3,162 5,000 5,000 0 0 80 0 0 187 100 100 101,336 107,963 115,712 115,000 115,000 73,821 120,000 120,000 15,693 11,953 14,250 14,000 14,000 13,410 14,000 14,000 17,679 18,455 19,518 18,500 18,500 11,773 18,500 18,500 0 0 7,015 7,000 7,000 1,586 7,000 7,000 0 0 400 500 500 0 0 0 172,618 183,676 201,916 201,000 201,000 130,648 200,600 200,600 5,076 5,863 8 0 0 0 0 0 5,076 8,863 8 0 0 0 0 0 21 26 0 0 0 25 0 0 21 26 0 0 0 25 0 0 123,998 117,239 60,952 37,450 37,450 0 56,300 56,300 123,998 117,239 60,952 37,450 37,450 0 56,300 56,300 301,714 309,804 262,876 238,450 238,450 130,674 256,900 256,900 TOTAL REVENUES 301,714 309,804 262,876 238,450 238,450 130,674 256,900 256,900 8-11-2010 03:00 PM CITY OF ELK RIVER PAGE: 2 PROPOSED BUDGET WORKSHEET AS OF: JULY 31ST, 2010 222-PINEWOOD GOLF COURSE Golf Course EXPENDITURES Personal Services 222-4-5300-4101 Regular Pay 222-4-5300-4102 Overtime Pay 222-4-5300-4103 Part-time Pay 222-4-5300-4104 PERA 222-4-5300-4105 FICA 222-4-5300-4107 Medicare 222-4-5300-4108 Insurance 222-4-5300-4109 Workers Comp 222-4-5300-4110 Re-employment Compensation TOTAL Personal Services Supplies 222-4-5300-4212 Fuels & Lubs 222-4-5300-4217 Uniform Allowance 222-4-5300-4219 Operating Supplies 222-4-5300-4259 Other Merchandise For Resale TOTAL Supplies Other Services & Charges 222-4-5300-4321 Telephone 222-4-5300-4331 Travel, Conferences & Schools 222-4-5300-4349 Advertising/Marketing 222-4-5300-4361 Insurance 222-4-5300-4389 Utilities 222-4-5300-4401 Bldg Repair/Maint Services 222-4-5300-4404 Equip Repair/Maint Services 222-4-5300-4415 Equipment Rental 222-4-5300-4437 Taxes & Licenses 222-4-5300-4438 Credit Card Fees TOTAL Other Services & Charges Debt Service 222-4-5300-4601 Principal TOTAL Debt Service (---------------- 2010 - ---------)(--- 2011 ----- ---) 2007 2008 2009 APPROVED CURRENT Y-T-D REQUESTED CITY ADMIN ACTUAL ACTUAL ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET 76,454 86,681 91,981 91,550 91,550 46,250 93,650 93,650 556 166 169 0 0 19 0 0 49,904 42,999 34,927 28,900 28,900 19,139 29,900 29,900 6,191 7,225 7,374 8,450 8,450 4,272 8,950 8,950 7,767 8,075 7,814 7,450 7,450 4,106 7,650 7,650 1,817 1,888 1,827 1,750 1,750 960 1,800 1,800 9,101 9,382 9,784 11,050 11,050 4,939 10,150 10,150 1,021 1,066 1,191 1,250 1,250 934 1,400 1,400 0 641 810 0 0 4,154 0 0 152,810 158,123 155,878 150,400 150,400 84,774 153,500 153,500 4,479 4,838 2,491 5,000 5,000 1,616 5,000 5,000 526 439 464 500 500 214 500 500 37,473 41,291 22,466 25,600 25,600 12,962 30,400 30,400 14,377 13,358 13,226 14,000 14,000 8,414 14,500 14,500 56,856 59,926 38,647 45,100 45,100 23,206 50,400 50,400 2,209 3,029 2,268 3,100 3,100 1,128 2,500 2,500 350 174 427 500 500 128 500 500 1,321 1,521 1,340 1,000 1,000 648 1,300 1,300 10,703 11,176 11,055 11,850 11,850 5,162 11,900 11,900 7,295 6,706 6,854 7,150 7,150 1,844 7,150 7,150 13,683 1,894 845 1,000 1,000 440 2,300 2,300 8,590 2,765 2,115 2,500 ~. 2,500 1,313 3,000 3,000 5,188 1,720 1,764 2,000 2,000 713 2,000 2,000 4,831 4,960 747 850 850 ( 2,880) 1,000 1,000 3,245 4,241 4,888 4,500 4,500 2,692 5,500 5,500 57,414 38,189 32,302 34,450 34,450 11,185 37,150 37,150 34,633 36,049 36,049 8,500 8,500 5,664 15,850 15,850 34,633 36,049 36,049 8,500 8,500 5,664 15,850 15,850 TOTAL Golf Course 301,714 292,288 262,876 238,450 238,450 124,632 256,900 256,900 TOTAL EXPENDITURES 301,714 292,288 262,876 238,450 238,450 124,832 256,900 256,900 REVENUE OVER/(UNDER) EXPENDITURES 0 17,516 0 0 0 5,841 0 0