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Memo - Budget Discussion 2006
ADMINISTRATIVE SERVICES: OFFICE OF THE CITY MANAGER MEMORANDUM TO: FROM: MEETING DATE: SUBJECT: Honorable Mayor and Members of the CityJouncil Rick Getschow, Hopkins City Manager ! ~ October 11, 2005 2006 Budget Discussion: Special Revenue Funds Background: At the work session we will be discussing the special revenue funds and a few non-utility related enterprise funds. The emphasis will be on the Depot Coffee House, Arts Center, and Pavilion budgets. The Finance Director is still in the process of finalizing the preliminary figures and will present them at the work session. At the October 25 work session we will discuss all remaining funds, especially the utility funds. Then, at the November 9 work session, we will return to the general fund and begin to finalize the entire budget in preparation for the Truth- In-Taxation public hearing of December 5. The final budget and levy is scheduled to be approved at the December 20 City Council meeting. As way of background, the city special revenue and enterprise funds are as follows: SPECIAL REVENUE FUNDS 203 204 205 207 208 209 210 211 212 213 214 215 Chemical Assessment Team Economic Development Real Estate Purchases & Sales Hennepin County CDBG Tax Increment 1.1 - Downtown Investment Trust Tax Increment 1.2 - Hopkins Art Facility Tax Increment 1.2 - Entertainment Center Paratransit Housing Rehab Parking Section 8 217 219 221 226 227 228 229 230 231 232 250 Cable TV Depot Coffee House Tax Increment 2.1 - R.L. Johnson property Tax Increment 2.6 - Handicapped Housing Development Tax Increment 2.7 - Thermotech Tax Increment 2.8 - Diamond Labs Tax Increment 2.9 - Pines Tax Increment 2.10 - Hopkins Business Park Tax Increment 2.11 - Super Valu Block 64 Redevelopment Arts Center ENTERPRISE FUNDS 703 707 717 740 747 Water Utility Fund Sewer Utility Fund Refuse Utility Fund Storm Sewer Utility Fund Pavilion/Ice Arena CITY OF HOPKINS SPECIAL REVENUE & ENTERPRISE FUNDS 2006 BUDGET ANALYSIS 10/10/2005 FUND BAUEQUITY 2005 Est Actu.1 Ex~enses 2006 BUDGETED EXPEN 2005 Est Actu.1 Revenues 2006 BUDGETED REVENUES COMMENTS Fund No. FUND SPECIAL REVENUE FUNDS -"'^203~- state chemicaT Assessment 4S:oooT88,523---~ 45,OiiO$'88,5~$-01;:r50)-FuiiiiUnded by grants from the state .n,fled;;;;'1 governmenl. state .nnu.lly awards a $45,000 grant and the feds awarded a $50,000 grant to be used between 2005-2007. The m.jority of those funds h.ve been used in 2005. '::2QL}~jl2Ei}~-D-~;,~i<iiiii1~~i=~=:_=====~-=:F;@Q'-C.:.~1,i;QC::C~Z;QQ[T::_~~3~il.~:~~=2I27.QQL_~~900:rija]i!o..(;iiii~:i'i9rj,r~~i:Y~~:=:':===:-:=:::=":::::::-.:::=::===::=~:=: _~Q?.._~~li=~!"!!furch~s-"..&_~!~s.._.__......J..._oo;MflfI.oo,s;...____~,J!!.o_......Loo...._.:__L_oo.__.:.......L_.I!.~~fI....!9.E~!!'.~9P'~rEl!~S.!'.S.2r s~i!'.!;~re P.@!'oo'll'E__.._..__....._._.............._ ~__~9!L_."I!.F 1..:1~P_~~~~~__. ._.._~._____.._.___._____.._______._.__..,..__..____________.___,..___..._.__.,".__J'._..m~.?J?-~.~._.__Q!!~.!:lil!~_:_~~EJ9. de1ennln~_~.~p-Q~e~_l?Lr:em~_i.~1!!ftf~.m!!.__...___.,...__.___n___ "..?11_J1E.1"?t..r!.cen!~..,,...___L_ 50.IQQ.,_L_..,~,;!00__L_1.l!JlJj.L__?(}.OJ1"., _1...,__;23.I3_L.l:l_Q~g'l!.fi~QL~~!!9.~L~?D.ges._______.__________...__..._oo......___... 212 HOP-A-RIDE $ 129.017 $ 121.500 $ 129.017 $ 107.930 $ (7,833) No significant budget ch.nges. Revenues .re from Met Council.nd riderships. Budget includes a barancing transfer of $8,950 from General Fund. $ ....,?1L..J!-".!!~!'_Q,.Reh.bilitation ___.._00_____...., _..___ ___,__..J._ 92~,;!!2 No sigEi!!canl budget ch.Mes. Sb9.@lJ!.in fundil]l1 is taken from reserves. 214, P.,rk,i,~.g".e;~fo.r"",ITl,~.nL..",________..,$."___JfI.1J,5f1(}",,,.l""_.10,l.~O'O...__l""..lJ,~.'!'I,~"..$....11,,,21,9, $.".",~7.f1.,7!(} NO.s.ig~ifi';;l~t.~.~d9~!_~b..~lles...._.._____..,."..",__..___ __. .""""".,.", "" '"""",. '" .2i'L:::~~on 8 __.....$_--1.13,50Q_$__1?~.500 _$ 118.966 $ 112,075 $. 114,348 No significant bud!l.~.! ch.nges. Sh9..rlf!!~i!l fun..d!!!ll is taken cr.'?!!! reserves.::' 217,GableTV, '.., ______......, $_J.!j.~.~.oI1_$.1~(}.!l.QQ___.$__J'!7,~O~_$...!~1,510_.L~~..fI,!1.N~s.ignifi",,~I~~d.9.~lc.b~.ng.,,-s.,..__...._ '... """"",., --2.19....::.t!i>jioi'coffeeHolise ,--' '''$ 201.31L.$_ 213..fIOO _$......1g1,,4jl6 $ 193,914 $ 43,z!j9_~l!c!l'jlle. net Income for 2006. " """ ",... '.'--, ,221, ".I.I,E"~,.!I3.b..J-"b~S.9n.f'.r9P~rtY__',."",_,,,L_;!7~,Ooo..$.,., ~7.7,.I1QI1.",_".$,.,.,,,fI~.,?~~.,,,_.$,,,,,09,!l..!4__.$.,,,,, ,!~~,,,.Q~...N~s.ig~ifi.,,,,nt.~~d9~1.c!1.~nges..sborlf!!lli~1iJ~dl~gJs..!"~~nfro..lTlre,s,~,'Y,e,s.,.,,. .....?..2.L.I!E_?&.!:!.ndi9!'.pp,ed Hous.lno..Q,,-v $ 24.00O'__L_?4.000--L__......EQfI....L__..__~75 ....!_ (390,1 O?L_N_'!.!'!gnificant budget ch.nges. _____ __..__ 2?Q...:f1E2,Q.l'i!'es....__... "_.,, ,.,"',," _.$,..1.~~,!jO(}.,s;., ,13~.(}Q4.__LJ~".l(}(}..\.$.,J~~.Q~!j._ $ "',.,"',?1.1,!72 . ,_t>l0.~ignifi""nlb_uE.9~I_"b~n!l.es., ,__..""... ,.______..". """"".,."" "....""..".._. 230 TIF2.10tl.QI1kinsBusinessDis!'lO;! $ 88,000 $ 88,000 $ 80.100 $ 88.463 $ 14.738 No sionificantbudget ch?E9."-"-'----______...____________, ____ '" "~3,!.:rIE.2..1!S~p~,Yei~....."._""..",, "L__3QO,(}O'O.1...357.!j(}fI._.L?"~,~.~Q___$.,' .",?,l,().Q2..6.___.$..?5~!.,.1;!(}. "" ,."t>l-"~i9nlfi_""nlb..u.d_g~.~I1.~!'.g_e~.__, ,.._... ..__. "'" ____.." ....__...._ __;2~?__..J'l~~.~.~_Q!>.'!~QI1,ITl_~~L_....____..J___50,2.Q(}_..J___...130.408 $ 50,200 $_....1.?~.~L_L.615 __. _____. _ 250 Art Center $ 477.020 $ 461.785 $ 422,950 $ 392.798 $ (957.048) Tr.nsfers from Economic Development & C.ble Funds help support this fund. m._.'9.~.~_~_E~Y.~.~I.:I~~~~~E..~!L~d fr~.'!!_~J:t~f....!-~_~~.._~9.~~!!!~~~:_.___. ___,...$__'l.4"&(}LL__1Q6,900__u29.55L1.32~.11iL__l,,..!.18Jl.&ll.I._..~~le,~,~I1.~.r!l.~d. for use of eguipm..nI1lle.re1!'!":~!!s.ed. ______ ,,s; 38~,(}Ofl.$" 363,.1.98. __",$3~2.~04$."", ,,3!j7 ,332_.$,,(75f1,74f1) ",r-I~signifiCllnt,~~d9~.I~b~,~o~.s be restored for 2007. ENTERPRISE FUNDS ~O?_..El!!ip"men!..I~~.f~-,,!,'-'l".~L_ 747 Pavilion/Ice Arena Notes Chemical Assessment Fund. negative fund balance is due to timing of grant report and receipt of grant funds for expenditures incurred. TIF 1.1 Downtown Fund - District has been decertified and final disposition of funds needs to be determined and made pursuant to the TIF plan and agreement. Hop-A-Ride (Paratransit) Fund - negative fund balance will be corrected by year end budget transfer from General Fund. Section 8 Fund - Met Council reveneus are down. We will be using fund balance to cover expenditures in excess of revenues for 2006. Hopefully Met Council funding wi Depot Coffee House Fund _ Fund appears to be turning around. The fund anticipates a net income for 2005 and their 2006 budget shows a budgeted net income. TIF 2.6 Handicapped Housing Fund - negative fund balance is due to interfund loan from Economic Development fund Art Center Fund - fund balance situation is improving each year. Pavilion Fund - Fund is working to improve its fund equity position . FUND 219 Percent Change Budget 2006 Budget 2005 Proj ected Actual 2005 Actual 2004 Actual 2003 Actual 2002 DEPOT COFFEE HOUSE -50.00% #DIV/O! 38.99% #DIV/O! -3.44% 25.00% 12,500 5,000 13,899 50,000 7,000 100,418 12,500 $ 25,000 $ 10,000 50,000 104,000 10,000 25,000 6,000 11,000 50,000 6,700 98,100 16,200 $ 54,000 16,000 7,786 75,000 9,991 94,387 17,499 82 $ 50,000 1,000 4,755 $ 10,000 6,260 50,000 $ REVENUES Federal Grants Intergovernmental Rental CODE 5,797 86,218 31,825 75 #DIV/O 1.16% 105,261 13,854 6,000 13,629 205,004 School District Lease Charges for services Concessions Contributions Miscellaneous Operating Transfer In TOTAL REVENUES 330 344 380 383 400 435 440 449 490 201,317 $ 199,000 $ 213,000 $ $ 274,745 179,669 $ $ EXPENDITURES Salaries and Employee Benefits -100.00% #DIV/O! -83.85% -100.00% -100.00% -96.05% -100.00% -54.55% 1,600 $ 26,570 9,910 250 $ 7,212 6,590 87 549 $ 70,937 38,494 482 $ 50,637 43,627 328 $ 39,484 37 33,422 319 $ #DIV/O! #DIV/O! 125 400 -100.00% -95.81% 606 50,682 663 20,225 - (926) 137,661 109 118,064 4 (2,1122 88,635 Regular Employees Overtime - Regular Employees Part-Time Employees SL Converted/LTD P.E.R.A. Contribution F.r. C.A. Contribution Cafeteria Benefit PIan Workers Compensation Unemployment Deferred Compensation Paid Leave Accrual TOTAL 1,765 3,161 7,540 880 1,645 3,036 435 8 5,016 8,287 12,296 2,139 936 4,213 7,133 9,553 2,183 282 3,429 5,528 7,047 1,477 500 501 503 524 525 526 527 531 532 533 535 2,125 -1.33% 121.45% -100.00% -73.00% -11.61% 1.82% 740 4,429 750 2,000 500 2,700 500 540 45,965 560 200 2,000 52,000 550 9,300 42,000 248 440 1,358 1,073 2,489 47,710 156 284 944 26 458 2,202 Materials, Supplies and Services 44,793 121 371 55,821 244 Office Supplies General Supplies Equipment Parts Parts and Other Improvements Concession Supplies Postage 540 542 543 545 548 560 FUND 219 Percent Change Budget 2006 Budget 2005 Projected Actual 2005 DEPOT CtFEE HOUSE . Actual 2004 Actual 2003 Actual 2002 155.00% -22.50% 100.68% 5.71% 65.31% -10.34% #DIV/O! 60.80% #DIV/O! 1,275 1,240 300 4,415 740 110,521 1,560 60 804 500 1,600 300 2,200 700 66,855 1,740 600 1,000 293 2,450 1,400 98,500 1,940 65 325 45 983 275 941 10,914 11,691 2,045 117 1.120 1,541 263 878 4,563 14,072 1,086 408 243 471 741 110 632 1,100 36,686 2,301 156 EXPENDITURES, (cont.) Materials, Supplies and Services, cont. Maint & Repair-Equipment/Vehicles Printing Audit Advertising and Publication Expert & Professional Services Other Contractual Services #DIV/O! 6.67% 108.33% #DlV/O! #DIV/O! #DIVfO! #DlVfO! #DIV/O 101 2,700 4,200 3,200 500 570 500 2,700 4,200 3,000 240 3,600 3,285 2,625 200 1,548 4,380 855 120 - (1) 82 469 2,981 1,836 4,212 78 3,500 320 1,107 114 1,223 4,542 1,708 38 158 Telephone - Local Telephone - Long Distance Telephone - Cellular Legal Service Heating Fuel - Gas Electricity Disposal Charges Equipment Rental Training Dues and Memberships TravellMileage Conference Fees -11 -12 804 600 1,120 186,843 400 675 1,275 144,385 56 927 675 500 173,689 378 776 725 93,670 38 33 424 664 80,328 67 145 224 313 572 435 Meals and Lodging Subscriptions and publications General Liability Property Insurance Miscellaneous Other Charges TOTAL CODE 563 568 580 581 582 583 584 585 586 588 602 604 605 611 630 633 635 636 637 639 652 653 665 -32.43% 2,500 3,700 111,568 Capital Outlay Improvements - Other than Bldgs. -3.67% 91,468 $ $ 198,767 $ $ 193,914 $ $ 4,793 730 4127.04% 9,849 233 19,086 231,331 43,414 $ $ 198,392 (18,723) 372 $ $ 204,996 8 $ $ EXPENDITURE TOTAL NET OPERATING REVENUE FUND 250 Percent Change Bndget 2006 Budget 2005 REVENUE AND EXPENDITURE DETAIL SUMMARY Projected Actual 2005 Actual 2004 Actual 2003 Actual 2002 DEPARTMENT - ART CENTER J 2.76% 51.61% -17.65% 60.00% 168,400 94,000 700 50,000 16,000 61,000 86,920 477,020 $ 163,875 62,000 850 50,000 10,000 61,000 86,920 $ 434,645 $ (7,000) 164,025 92,000 700 50,000 14,140 61,000 86,920 $ (3,744) 159,496 52,241 466 50,000 10,090 61,000 86,920 $ 416,469 $ 155,285 72,685 941 50,000 4,755 18,570 61,000 363,236 $ (852) 151,324 59,399 771 50,000 3,218 2,622 43,200 61,000 50,886 421,568 $ REVENUES Interest Leases Rental Concessions Intergovernmental Revenue Miscellaneous/Admissions RCA Inc. Agreement Charges for Services FundraisingIDonations Transfer in from Economic Develop. Transfer in from Cable fund REVENUE TOTAL CODE 370 383 380 435 344 359 400 400 442 490 9.75% 1.68% 1.31% 10.06% 0.78% -10.48% 200,572 1,300 32,700 1,551 14,074 17,945 26,009 $ $ 197,252 1,300 32,700 1,531 12,788 17,806 29,053 $ 461,785 178,330 1,280 32,500 1,414 11,539 16,536 20,046 $ $ 176,656 1,096 27,291 1,345 11,250 16,087 17,500 $ 169,153 1,743 29,041 1,288 10,982 16,113 16,313 $ $ 164,619 1,258 30,834 1,282 10,802 15,314 17,635 $ $ 4.00% 6.86% 1.28% 0.73% 2,600 5,450 2,462 304,663 2,500 5,100 2,431 302,461 2,580 5,390 2,099 271,714 2,385 18 5,726 5,160 264,516 2,554 6,449 1,995 255,632 2,731 5,024 3,357 252,857 EXPENDITURES Salaries and Employee Benefits Regular Employees Overtime-Regular Employees Part-Time Employees SL Converted/LTD P .E.R.A. Contribntion F.LC.A. Contribution Cafeteria Benefit PIan Other Benefits Workers Compensation Unemployment Compensation Deferred Compensation Paid Leave Accrual TOTAL 500 501 503 524 525 526 527 530 531 532 533 535 1,100 600 811 546 894 420 6,121 69 1,374 422 Supplies and Services 1.52% 1,100 700 6,700 100 1,100 700 6,600 100 6,600 400 5,644 349 377 7,275 354 Office Supplies Uniforms/Clothing General Supplies Equipment & Vehicle Parts Materials, 540 541 542 543 FUND 250 Budget Percent 2006 Change 3,000 3,100 -13.89% 500 500 -50.00% 8,600 -2.27% 2,900 190.00% 700 510 800 9,000 1025.00% 150 #D1V/O! 3,000 -26.83% 400 200 -60.00% 20,000 33.33% 35,000 6.06% - 515 -10.59% 2,200 450.00% 450 12.50% 400 100.00% 200 33.33% 100 350 1,766 194.25% 3,852 7.00% 745 6,749 -58.96% 114,287 8.04% Budget 2005 REVENUE AND EXPENDITURE DETAIL SUMMARY Projected Actual 2005 Actual 2004 Actual 2003 ART CENTER DEPARTMENT 3,000 3,600 500 1,000 8,800 1,000 700 510 800 800 4,100 400 500 15,000 33,000 2,300 3,000 500 500 7,375 1,350 500 510 500 7,385 150 19,000 34,000 2,875 400 3,762 1,128 324 920 4,380 1,432 374 510 1,457 1,006 18,309 3,325 433 84 13,597 32,422 1,720 282 384 552 6,654 846 665 424 15,837 33,608 1,205 464 3,974 317 Actual 2002 773 2,396 234 536 3,155 626 848 400 400 792 599 11,279 31,418 4,198 523 EXPENDITURES (cont.) Materials, Supplies and Services (cont.) Structural Supplies Parts and supplies Postage Maint. & Repair- Equipment/vehicle Maint. & Repair- Structures Maint & Repair-Other Improvements Printing Audit Advertising and Publication Expert & Professional Services Other Contractual Services Telephone- Local Telephone- Cellular Legal Services Heating Fuel - Gas Electricity Administrative Fee CODE 576 400 400 200 150 100 350 600 3,600 745 16,446 105,777 24,360 121,084 18,159 117,499 19,807 101,227 378 384 50 410 350 190 300 1,650 3,600 745 21,391 97,215 Equipment Charges Training Dues and Memberships TravellMileage Conference Fees Meals and Lodging Subscriptions and Publications General Liability Property Insurance V olunteer Insurance Loan Interest Expense TOTAL 544 545 560 563 565 567 568 580 581 582 583 584 586 588 602 604 622 624 630 633 635 636 637 639 652 653 654 830 552 55 339 156 315 1,929 4,458 725 1,076 264 68 315 1,118 3,817 200 125 2,316 215 704 236 69 320 547 3,381 435 FU\"" ~-- Percent ~ Budget Budget ~~ ..",NU' ...... ......Ifll"E DE< IJL S\l""""R' - - - - - . .. . .---":~ ---": ----= -v:;i6B -----= . 4." ,350.." ,356."'_' ",.6''- l "2.19'~ l ""''''- ~ ",.""- - - - - projected Actual ~ Actual ~ Alt'f CE~'fElt DEI' Alt~'f . Actual 2003 Actual 2002 #DlY10! #DlY10! 3.60% lZ,66S E,o>E~1'fUitES (cout.) capital Outl.a~ CODB 104.76% 54,0'11 $ 26,40'1 $ 68,98'1 '150 B:\.uipll1ent '160 co!l11?uters '190 other f,quipll1ent 'fO'fAL I'ltOG}tAM. 'fO'fAL $ 21,'186 $ 6,3'1'1 $ '11,49'1 $ ~'f SOUltC'E (USE) OF 'EQUln' olt FUl'ID Bp..1..~CE _58.81% 54,251 $ 44,554 $ 108,170 $ 42,841 $ 41,193 379 $ 39,609 $ DEI''f 485'15 DEB'f l'l.'ffi'-CIP r\L .l\iE'lVlO 255 j,nterfuIld Loan Payable (principal &. interest paid from EconomiC Development transfer) ytH'V 1'ercent ~ Bud.get ~ Bud.get ~ -projected 1\ctual ~ "'v<"'"' """~. n""lC n""lC 150.00% 2.21% #01\'10\ 11.43% 200.00% 63 '2.4 635 25,000 35e" 43,t43 35,6 6,3" ~ ~ ----=" ~ ~ 41,000 -3'5,542 43,143 ' 4965 10 500 ~ n,t06 ~ ~ ~ ----w.soo tOe" -----ftlo6 9,505 6,539 ' 4 000 4,500 0469 4000 9, . 0, ' . 16,000 76,000 ~ ~ ~ -----' -----' ~ ,",000 94,000 . , ,~~~~ ~~~~~~ #D1\'IO\ 4.62% 23.00% 2.44% - 3,000 6,000 3,000 2,500 7,000 ~ 32,000 10,000 ~ 2,500 225,000 $ 1,000 220,000 - 3,000 3,500 1,000 2,500 7,000 - ~ $ 3,000 $ 225,000 10 3,000 6,000 1,000 2,500 6,700 ~ j\Cwal ~ j\Cwal ~ 1\ct\llll 2002 1'1\ \71ll0NflCE ~N1\ 1)\'l\'\'1: \$\TE.~ 4S7351CE 1tE~i\L 370 1J;Iterest Earnings 330 Ice Rental 400 Charges for service 431 Open Sl<ating 433 j\d.rnissions 434 j\d.'lertising 435 concesSions 436 \T end.ing M,acbines 449 M,iscellaneoUs (2,610) 221,630 10\\ 3,071 5,930 $ 393 $ 20\\,562 3,1\\3 205,4\\2 CODB - 1,323 6,111 133 -236% 1,496 12,1\\1 -iff% 1,513 22,455 --fft63f $ _95.21% #D1\'IO\ _14.36% 'fOrAL rO'fAL 'fOrAL 4S74() SOCCER 3j',O rurfRent 432 Leagues 4S745DR'iJfLOOR 3%0 Rent #01\'tO\ _0.39% 4S755 M.E'L'L~ 3\\0 Rent 333 Leases ilage# 'fOrAL NON OVV,l?i\'1:1l"lG 1tE\TENl%S 'fransfers In 'fO'f p,1. RE\TE~S 490 FUND 747 Percent Change Budget 2006 Budget 2005 REVENUE AND EXPENSE DETAIL DETAIL Projected Actual 2005 Actual 2004 Actual 2003 Actual 2002 8.62% 125,594 500 $ 115,622 500 $ 126,601 $ -45.22% 8.68% 16.59% -2.66% -5.99% -6.36% -5.45% 7.44% -2.54% 17,700 989 32,310 910 8,628 11,000 14,682 2,650 5,200 1,791 188,734 7,400 11,301 15,617 2,830 5,500 1,667 193,657 19,832 1,066 7,460 11,558 10,294 2,647 5,135 1,654 186,247 122,492 23,359 971 7,803 11,602 9,386 2,660 55 5,821 3,778 187,926 $ 113,033 138 21,969 892 6,671 10,876 8,308 2,584 17 6,531 2,741 173,761 $ 105,623 24,368 877 6,362 10,396 7,919 2,442 6,263 3,503 167,752 $ EXPENSE 48735 Salaries and Employee Benefits 500 Regular Employees 501 Overtime Employees 503 Part-Time Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F .1.C.A. Contribution 527 Cafeteria Benefit PIan 531 Workers' Compensation Insurance 532 Unemployment Compensation 533 Deferred Compensation 535 Paid Leave Accrual TOTAL P A VILIONIICE ARENA DPMT CODE -13.04% 14.29% 1,000 800 1,150 700 550 850 447 406 846 380 Supplies and Services Materials, 7,500 2,850 2,550 800 250 7,500 2,850 2,550 800 7,550 1,500 750 9,619 1,895 3,652 9,573 2,141 110 1,082 607 6,490 2,176 1,262 192 139 -26.47% 26.32% 2,400 300 750 340 1,900 300 750 200 2,000 218 2,352 342 2,159 2,106 929 8.63% -16.42% -23.08% 8,500 1,400 1,000 690 7,825 1,675 1,300 690 610 7,250 500 535 456 11,846 1,529 1,878 760 552 7,570 2,501 243 490 page # Office Supplies Uniforms/Clothing General Supplies Equipment & Vehicle Parts Structural Supplies Parts and Supplies Concessions 800 7,814 363 75 590 Motor Fuels & Lubricants Other Supplies Postage Maint & Repair-EquipmentlVehicles Maint. & Repair-Structures Maint & Repair-Other Improvements Audit 540 541 542 543 544 545 548 549 555 560 563 565 567 580 FUND 747 Percent Chang,e Budget 2006 Budget 2005 REVENUE AND EXPENSE DETAIL DETAIL Projected Actual 2005 Actual 2004 Actual 2003 Actual 2002 PA VILIONIICE ARENA DPMT -36.84% 0.61% #DIV/O! 6.67% #DIV/O! 66.34% 2.56% 1,200 3,600 200 2,400 1,900 3,578 800 3,300 175 1,400 627 2,369 229 1,593 5,034 45 1,598 4,903 EXPENSE (Cont.) Materials, Supplies and Services (Cont.) Advertising and Publication Expert & Professional Services Other Contractual Services Local CODE 2,250 1,205 74 2,229 257 2,070 95 34,000 36,000 12,520 500 20,440 35,100 12,520 500 27,975 21,040 12,520 -38.46% -9.09% 7.00% 7.00% 12.98% 400 150 300 50 4,227 1,584 127,920 650 150 330 50 3,950 1,480 113 ,228 3,950 1,480 94,935 16,896 29,612 12,520 120 34 388 3,260 1,548 103,938 18 200 356 3,709 1,406 98,015 16,807 26,159 13,296 12,846 24,632 13,272 240 100 301 3,183 1,102 88,966 Telephone Legal Heating Fuel-Gas Electricity Administrative Fee Garage - Labor & Burden Training Dues and Memberships Meals and Lodging Subscriptions and Publications General Liability, Fire, Etc. Property Insurance TOTAL 581 582 583 584 588 602 604 622 623 630 633 637 639 652 653 18% 3 316,654 $ $ 306,885 281,182 $ $ 291,864 271,776 $ $ 256,718 TOTAL EXPENSES -14.71% 65,346 76,615 82,016 84,888 4,103 22,563 OPERATING INCOME DEPT 48770 NON-OPERATING EXPENSE 680 Depreciation 76,150 $ 76,150 $ 76,150 $ 75,500 $ 67,735 $ 58,075 $ 2.55% -2423.46% 392,804 {10,804) $ $ $ 383,035 465 $ 357,332 5,866 $ $ 367,364 9,388 page # $ $ 339,511 (63,63 I} $ $ 314,793 {35,512) $ $ PAVILIONIICEARENA TOTALEXP. NET INCOME (LOSS) FUND 747 Percent Change Budget 2006 Budget 2005 REVENUE AND EXPENSE DETAIL DETAIL Projected Actual 2005 Actual 2004 Actual 2003 Actual 2002 PA VILION/ICE ARENA DPMT #DIV/O #DIV/O 12,000 12,000 84,416 84,416 $ $ 707,412 5,716 $ 713,128 $ 8,138 60,934 69,072 $ $ MEMO CODE DEPT 48775 CAPITAL OUTLAY- 720 Building and Improvements 750 Office Equipment & Furnishings 760 Computer 790 Other Equipment TOTAL -0.39% 2.55% 382,000 392,804 383,500 383,035 363,198 357,332 376,752 367,364 275,880 339,511 279,281 314,793 P A VILION/ICE ARENA SUMMARY Revenue Total Expense Total -2423.46% (10,804) 465 5,866 9,388 (63,631) (35,512) Net Income(Loss) 2.75% 76.68% (201,846) 135,362 (196,443) 76,615 (191,042) 70,016 (196,908) o (206,989) 49,075 page # (143,358) 68,184 Retained Earnings 12-3 1 12-31 Cash Balance