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<br /> . <br /> . CITY OF ARDEN HILLS <br /> MEXIU\NOOM <br /> DM'E: J\me 4, 1992 <br /> TO: John Buckley, Park , Recreation Director <br /> ~:-4P <br /> Terry Post, Temporary City 1lccoUntant <br /> SUBJECT: 1991 Recreation Program (Fund 226) Deficit <br /> At the May 26, 1992 Council meeting, staff was directed to analyze the <br /> deficit Fund 226 in=ed in 1991. The fund had budgeted and actual <br /> revenues and expenditures as follows: <br /> ACIUAL 1991 <br /> BUDGEl' <br /> DFSCRIPI'ION 1989 1990 1991 BUIX;El' VAR 1992 <br /> REVENUE : <br /> -chgs for Services 55066 59985 77818 79275 <1457> 72590 <br /> PCI' Chg Prev Yr. 8.9% 29.7% 32.2% <6.7%> <br /> . -other Income 1634 7886 1984 1630 354 2670 <br /> -t'I'otal Revenue 56700 67871 79802 80905 <1103> 75260 <br /> wlo Transfer <br /> EXPENDITURES : <br /> -SUpplies 9210 10018 9072 10870 1798 14079 <br /> PCI' of Svc Fees 16.7% 16.7% 11. 7% 13.7% 19.4% <br /> -Instructor Fees 26921 32985 37170 25000 <12170> 22000 <br /> Tenp Salaries + FICA -0- -0- 65 -0- < 65> 11842 <br /> - SUbtotal Inst. 26921 32985 37235 25000 <12235> 33842 <br /> PCI' SVc Fees 48.9% 55.0% 47.8% 31.5% 46.6% <br /> -other dlgs & Svcs 7913 12029 15009 10530 < 4479> 15545 <br /> PCI' Svc Fees 14.4% 20.1% 19.3% 13.3% 21.4% <br /> -Admin + Park Sal 15570 31545 44377 43162 < 1215> 47959 <br /> PCI' SVc Fees 28.3% 52.6% 57.0% 54.4% <br /> -Fringe Benefits 2957 6344 8602 8372 < 230> 8146 <br /> PCI' SVc Fees <br /> + Total Expenditures 62571 92921 114295 97934 <16361> 119899 <br /> ANALYSIS <br /> In reviewing the above data, two significant budget vs. actual <br /> deviations are apparent: <br /> lliS'IRUClDRS FEFS <br /> . Actual expenditures of $37,170 =eated an unfavorable variance of <br /> $12,170. The 1991 budgeted amount of $25,000 appears to be <br /> significantly low in light of history (Le.; Instructors Fees as a <br />