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<br /> . 1991 Recreation Program (Fund 226) Deficit <br /> Page Two <br /> percent of service fees averaged 52% in the two proceeding years), <br /> and the projected revenue :in=ease (Le.; revenue fees in=easing by 32% <br /> over previous year and Instructor fees decreasinCJ by 33%). <br /> OI'HER CHARGES & SERVICES <br /> '!he rell'aining 1991 budget in this category excluding Instructor fees was <br /> $10,500. Actual expenditures were $15,009, =eating a $4,509 <br /> unfavorable variance. '!he major source of the deviations are charges <br /> from Independent School District for building supervision fees. <br /> It appears that this variance sterns from both inconsistent a=ual <br /> treatment between 1990 and 1991 [specifically, in 1990 invoices for Fall <br /> 1989 and winter 1990 were charged to this expenditure category; while in <br /> 1991, invoices for Fall 1990, Winter 1991 and Fall 1991 ($1695.61)] and <br /> higher fees being charged by Independent School District #621. <br /> CDNCWSION <br /> It appears that the 1991 Program Fund deficit has its primary cause in <br /> an unrealistically low 1991 J:udget expenditure aJroUllt for Instructor <br /> Fees. '!he 1992 budget amount for this category seems reasonable. <br /> TP/rk <br /> . <br /> - <br /> . <br />