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Funding Uses
<br />Personnel
<br />1,900,699
<br />1,884,926
<br />City of Roseville — 2006 Budget
<br />Recreation Fund
<br />2,077,435
<br />Supplies & Materials
<br />244,013
<br />The table below shows a 5 -year comparison
<br />of funding sources,
<br />uses, and changes in fund balance for
<br />the Recreation Fund.
<br />Other Services & Charges
<br />912,057
<br />816,923
<br />821,400
<br />2002
<br />2003
<br />2004 2005 2006
<br />Funding Sources
<br />Actual
<br />Actual
<br />Actual Bud�4et Bum
<br />Property Taxes
<br />$ 1,006,764
<br />$ 1,127,615
<br />$ 1,202,815 $ 1,49800 $ 1,584,375
<br />Charges for Services
<br />1,476,809
<br />1,455,991
<br />1,400,578 1,629,430 1,738,865
<br />Rentals
<br />30,301
<br />30,197
<br />42,645 - -
<br />Donations
<br />21,956
<br />28,650
<br />36,706 - -
<br />Interest Earnings
<br />5,485
<br />7,599
<br />12,477 4,925 4,925
<br />Other Revenue
<br />165,045
<br />8058
<br />66,128 32,635 -
<br />Total Sources
<br />2,706,360
<br />2,730,710
<br />2,761,349 3,164,990 3,328,165
<br />Funding Uses
<br />Personnel
<br />1,900,699
<br />1,884,926
<br />2,015,126
<br />2,001,650
<br />2,077,435
<br />Supplies & Materials
<br />244,013
<br />211,250
<br />241,974
<br />250,265
<br />259,750
<br />Other Services & Charges
<br />912,057
<br />816,923
<br />821,400
<br />885,075
<br />922,480
<br />Capital Outlay
<br />44,419
<br />77,831
<br />2%398
<br />2800
<br />68,500
<br />Total Uses
<br />3,101,188
<br />2,990,930
<br />3,107,898
<br />3,164,990
<br />3,328,165
<br />Other Sources (Uses)
<br />Transfer In (Out)
<br />123,378
<br />261M10
<br />1,479,393
<br />-
<br />-
<br />Other
<br />-
<br />-
<br />(4,023)
<br />-
<br />-
<br />Total Other Sources (Uses)
<br />123,378
<br />261M10
<br />1,475,370
<br />-
<br />-
<br />Excess of Funding Sources
<br />Over (Under) Funding
<br />Uses
<br />(271,450)
<br />790
<br />1,128,821
<br />-
<br />-
<br />Fund Balance - Jan 1st
<br />(868,015)
<br />(1,139,465)
<br />(1,138,675)
<br />(9,854)
<br />(9,854)
<br />Fund Balance - Dec 31st
<br />$ (1,139,465)
<br />$ (1,138,675)
<br />$ (9,854)
<br />$ (9,854)
<br />$ (9,854)
<br />Discussion Items
<br />From 2002 -2006, the City's Recreation Fund realized a steady increase in revenues at approximately 6%
<br />annually. This was primarily due to a significant increase in the portion of the property tax dedicated for
<br />parks and recreation activities. Prior year financials clearly indicated that current service levels could
<br />not be maintained by user charges alone. User charges have increased at approximately 4% per year
<br />keeping pace with inflation and activity levels.
<br />During this same period, operating expenses increased at approximately 2% annually. This reflected a
<br />dedicated effort to find new cost efficiencies and eliminate some smaller programs that were
<br />underutilized.
<br />It is expected that future revenues and expenditures will increase at a commensurate level to account for
<br />activity levels and operating costs.
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