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<br /> * . <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 increase (i.e.; revenue fees increasing by 32% <br /> over previous year and Instructor fees decreasincr by 33%). <br /> OIHER CHARGES & SERVICES <br /> The remaining 1991 budget in this category excluding Instructor fees was <br /> $10,500. Actual expenditures were $15,009, creating a $4,509 <br /> unfavorable variance. The major source of the deviations are charges <br /> from Independent School District for building supervision fees. <br /> It appears that this variance stems from both inconsistent accrual <br /> treatment J:;etween 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)J and <br /> higher fees being charged by Independent School District #621. <br /> <X>NCLUSION <br /> It appears that the 1991 Program Fi.1nd deficit has its primary cause in <br /> an unrealistically low 1991 hldget expenditure anlOrmt for Instructor <br /> Fees. The 1.992 hldget anlOrmt for this category seems reasonable. <br /> TP Irk <br /> . <br /> - <br /> . <br /> m <br />