Comprehensive Annual Financial Report - City of Santa Monica

CITY OF SANTA MONICA, CALIFORNIA
Schedule of Revenues, Expenditures and Changes in
Fund Balance – Budget and Actual (Non-GAAP Basis)
Beach Recreation Special Revenue Fund
Year ended June 30, 2009
Less
2007-2008 Plus Actual, Variance –
encumbered 2008-2009 budgetary positive
Budget Actual expenditures encumbrances basis (negative)
Revenues:
Licenses and permits $ 112,683
82,850 — — 82,850 (29,833)
Charges for services 7,213,214 6,605,720 — — 6,605,720 (607,494)
Investment income 222,000 281,701 — — 281,701 59,701
Rental income 240,285 73,576 — — 73,576 (166,709)
Other 542,715 596,877 — — 596,877 54,162
Total revenues 8,330,897 7,640,724 — — 7,640,724 (690,173)
Expenditures:
General government:
Capital improvement 454,868 161,960 — 1,803 163,763 291,105
Total general government 454,868 161,960 — 1,803 163,763 291,105
99
General services:
Community maintenance
Salaries 1,718,485 1,458,738 — — 1,458,738 259,747
Supplies 1,573,094 1,163,322 — — 1,163,322 409,772
Capital outlay 18,143 6,084 — — 6,084 12,059
Total community maintenance 3,309,722 2,628,144 — — 2,628,144 681,578
Capital improvement 250,000 — — — — 250,000
Total general services 3,559,722 2,628,144 — — 2,628,144 931,578
Cultural and recreation services:
Community and cultural services
Salaries 545,963 415,052 — — 415,052 130,911
Supplies 4,618,366 4,260,832 47,875 116,602 4,329,559 288,807
Capital outlay 19,099 3,152 — — 3,152 15,947
Total community and cultural services 5,183,428 4,679,036 47,875 116,602 4,747,763 435,665
Capital improvement 1,600,917 145,355 — — 145,355 1,455,562
Total cultural and recreation services 6,784,345 4,824,391 47,875 116,602 4,893,118 1,891,227
Total expenditures 10,798,935 7,614,495 47,875 118,405 7,685,025 3,113,910
Net change in fund balance (2,468,038) 26,229 (47,875) (118,405) (44,301) 2,423,737
Fund balance at beginning of year 2,605,051 2,605,051 — — 2,605,051 —
Fund balance at end of year $ 137,013 2,631,280 (47,875) (118,405) 2,560,750 2,423,737