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PARK& RECREATION ACCOUNTING STRUCTURE <br /> Most park and recreation activities are accounted for in two funds: <br /> o General Fund <br /> o Park Dedication Fund <br /> A few park activities such as rental of the Woodland Trails park house are accounted for in a <br /> reserve fund. Occasionally, a mower or other piece of park equipment is purchased from <br /> this reserve. There is no ongoing revenue source for the reserve fund. <br /> Special projects like the Lions Park Center are sometimes funded from other funds as <br /> designated by the City Council. <br /> Park and recreation revenues are broken down into several sources: <br /> o Recreation Fees —all fees for recreation programs <br /> o Concessions —rental of concession stands and sale revenue from concession stands <br /> o Park Use Fee—rental fee for parks and park shelters, athletic field reimbursements <br /> from associations <br /> o Facility Use Fee—rental fee for Lions Park Center <br /> o Building Rent—rent paid by Lions Club and YMCA for office rent at Lions Park <br /> Center <br /> Park and recreation expenditures are broken down into several functions: <br /> o Park Maintenance —mowing, cleanup, park shelter and equipment maintenance, <br /> garbage service, and et cetera at all parks and athletic fields <br /> o Park Development—capital expenditures for playground structures, park shelters, <br /> buildings, land acquisition, and other capital items <br /> o Recreation Administration— recreation department staff and related administrative <br /> costs, Lions Park Center and Emporium operating(utilities, supplies, insurance, etc.) <br /> o Recreation Programming—park rangers, warming house attendants, and all <br /> recreation programs <br /> o Concession Stands —operating concession stands at athletic fields <br /> All of the above functions with the exception of Park Development are accounted for in the <br /> General Fund. Park Development is accounted for in the Park Dedication Fund because <br /> state law restricts park dedication fees to certain capital and development uses. <br /> Recreation staff maintains additional detail by individual programs. Hours spent by the <br /> street department are tracked by project by the street department staff. This detail data is <br /> not maintained on the city's financial system. <br /> Finance Depaanent <br /> 10/2002 <br />