Laserfiche WebLink
7 <br /> <br /> ELK RIVER COMMUNITY RECREATION PROGRAM <br />NOTES TO SUMMARY OF REVENUES AND EXPENDITURES <br />FOR THE YEARS 1992 - 2000 <br /> <br />This was not an audit of the activities of the Community Recreation program. These <br />schedules report the fiscal year financial information together by calendar year. 1991 <br />revenues and expenditures have been deleted because they are related to activities <br />before the Community Recreation program was started. The revenues and <br />expenditures information summarized by calendar year was reconciled with the fiscal <br />year information previously reported. <br /> <br />The program is extremely difficult to manage with the District's records on a fiscal <br />year and the Recreation program on a calendar. I have spent a substantial amount of <br />time summarizing this financial information by calendar year. <br /> <br />The Community Recreation staff would have coded nearly all revenues and <br />expenditures. There does not appear to be any significant expenditure incorrectly <br />charged to the administration or recreation programs. My conclusion is based on my <br />review of the descriptions of the items paid in the District expenditure reports. <br /> <br />It is my understanding that the revenues for the entire program (1992'- 2000) have <br />been accounted for in the appropriate program revenue codes. That is, whether coded <br />to administration or one of the cities, it is in the Community Recreation program. <br /> <br />The deficit in the Community Recreation program appears to have occurred between <br />1995 and 1998. <br /> <br />As the fiscal host, I do not believe the District should be held responsible for a <br />program deficit in a program for which it has no financial responsibilities. If the <br />Community Recreation Board did not receive the financial information to properly <br />manage the program, the Board also has a responsibility to demand that information <br />from its Director or fiscal host. <br /> <br />I believe all participants in the Community Recreation program have an obligation to <br />work for an equitable resolution of this issue. <br /> <br />All information from which both the fiscal and calendar year schedules have been <br />derived is available to anyone who would like to review it in greater detail. <br /> <br /> <br />