Laserfiche WebLink
<br /> . <br /> . CITY OF ARDEN HILLS <br /> MEM:W>NOOM <br /> DATE: J\me 4, 1992 <br /> TO: JOM Buckley, Park & Recreation Director <br /> mw:.@ <br /> Terry Post, TEmporary city AcOOUntant <br /> SUBJECl': 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. 'Ihe fund had budgeted and actual <br /> revenues and expenditures as follows: <br /> ACI'UAL 1991 <br /> BUIX;Er <br /> DESCRIPI'ION 1989 1990 1991 BUI:GEr \TAR 1992 <br /> RE\lENUE: <br /> -chgs for Services 55066 59985 77818 79275 <1457> 72590 <br /> PCT Chg Prev Yr. 8.9% 29.7% 32..2% <6.7%> <br /> . -other Income 1634 7886 1984 1630 354 2670 <br /> -I'I'otal Revenue 56700 67871 79802 80905 <1103> 75260 <br /> wlo Transfer <br /> EXPENDITURES : <br /> -SUpplies 9210 10018 9072 10870 1798 14079 <br /> PCT 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 rnst. 26921 32985 37235 25000 <12235> 33842 <br /> PCT SVc Fees 48.9% 55.0% 47.8% 31.5% 46.6% <br /> -other Chgs & SVcs 7913 12029 15009 10530 < 4479> 15545 <br /> PCT SVc Fees 14.4% 20.1% 19.3% 13.3% 21.4% <br /> -Admin + Park Sal 15570 31545 44377 43162 < 1215> 47959 <br /> PCT SVc Fees 28.3% 52.6% 57.0% 54.4% <br /> -Fringe Benefits 2957 6344 8602 8372 < 230> 8146 <br /> PCT 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'lRUCTORS FEES <br /> . Actual expenditures of $37,170 created an unfavorable variance of <br /> $12,170. 'Ihe 1991 budgeted am.:JUJlt of $25,000 appears to be <br /> significantly low in light of history (Le.; Instructors Fees as a <br />