2012 Budget - South Suburban Parks and Recreation

EXPENDITURE CATEGORIES
Service and Materials
Service and Materials include costs to maintain facilities, equipment, trails, roads,
parking lots, playgrounds, and landscaping.
Maintenance
Includes golf cart repairs, computer software, and computer hardware maintenance.
Equipment
Includes non-capital equipment purchases and rentals.
Small Equipment
Includes minor tools and equipment.
Utilities
Utilities include water and sewer, electric, natural gas, trash collection, and telephone.
Contractual
Contractual expenses include costs for program instructors and professional lessons for
individuals that are not employees of the District and work on a contract basis. Also
includes mowing services, officials, background checks, and other miscellaneous contract
payments.
Other Expense
Other expenses include miscellaneous expenses that don’t fit into another category such
as; dues, subscriptions, staff development, mileage reimbursements, etc…
Board Expense
These are expenses associated with the Board of Directors, which includes conferences,
travel, meals, memberships, and election expenses.
Donation Expense
Expenses associated with receipts of operational grants or donations.
Professional Services
Professional services include legal, audit, and consultant fees.
Treasurer and Paying Agent Fees
This is a 1.5% fee retained by the county treasurers for the collection of property taxes on
our behalf. Also includes payments (approximately $5,000) to bond paying agents, who
make payments to our bond holders on our behalf.
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