2012 Budget - South Suburban Parks and Recreation

South Suburban Park and Recreation District
Enterprise Fund Budget Overview
Enterprise Fund Description
This fund is used to account for operations that are financed and operated in a manner where
the intent of the District is that the costs of providing goods and services to the general public
on a continuing basis be financed or recovered primarily through user charges (all fee based
programs), similar to a business; or where the District has decided that periodic
determination of revenue earned, expenditures incurred and/or net income is appropriate for
capital maintenance, public policy, management control, accountability or other purposes.
Major Revenue Sources
The major revenue sources for the Enterprise Fund are program revenue (82% - also called
“Fees and Charges”), restaurant revenue (9%), retail sales revenue (4%), facility rental (3%),
and other revenue (2%). The revenue is also broken down by department, with golf courses
(41%), ice arenas (22%), recreation centers (20%), athletics (10%), and other recreation
facilities (7%).
9%
Enterprise Fund Revenue by Category
2012 Budget
4% 3% 2%
Program Revenue - 82% Restaurant - 9% Retail Sales Revenue - 4%
Facility Rental Revenue - 3% Other Revenue - 2%
82%
148