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MEMO TO: PARK AND RECREATION COMMISSION <br />FROM: MARY SAARION, DIRECTOR ,y <br />PARKS, RECREATION AND FORESTRY <br />DATE: OCTOBER 18, 1989 <br />SUBJECT: PROGRAM BUDGETING FOR COST ACCOUNTING <br />For your information: By request of the City Council, staff is currently in the process <br />of re -formatting the Recreation, Parks, Recreation Activity, Forestry Reforestation, <br />Forestry Sanitation, Festival in the Park, Lakeside Park, and Cable TV budgets. The <br />past budgeting format shows costs for line items such as salaries, benefits, materials, <br />and operating supplies. The new program budget format shows the cost of programs <br />such as T -ball, pre-school, senior trips, and beginner I swimming, trash removal, rink <br />flooding, mowing, tree planting, lifeguarding and cable TV telecasting. Program <br />budgeting calculates all costs associated with a given program including school use <br />fees, administration staff salaries and benefits, as well as instructor wages, <br />promotional costs such as flyers and brochures, equipment costs and others. <br />The computer budget read-outs will show that recreation activity programs will be in <br />deficit because fees only cover activity costs including instructor wages, activity <br />materials and other costs directly relating to the program. Overall costs of <br />administration and maintenance or facility costs will now be included in each <br />recreation program cost accounting. Needless to say, the program activity fees would <br />be beyond the affordability of participants if the fee for programs included all direct <br />and in -direct costs. <br />Staff just wants to prepare the Commission for a negative balance for all program <br />activities in the fund. This is different from all other budget reports that the <br />Commission has seen in past years due to the new format. <br />This budget format should be prepared for your review in the near future. <br />MS/SL <br />