Harford County, Maryland FY 24 Proposed Operating Budget

PARKS AND RECREATION Recreational Council and Special Activities Index #593004

ORIGIN/PURPOSE: The Recreational Council and Special Activities account was established to receive revenues from Recreation Councils for recreational activities, registrations, and special events. These funds are expended for recreational supplies, tournament trophies, officials and referees, etc. The Governmental Accounting Standards Board (GASB) is the standard setting authority for governmental accounting. Per GASB Statement No. 34, Recreational Council and Special Activities was established in FY 2001 to receive and expend revenues under Parks and Recreation's Special Revenue Fund.

ALL FUND SUMMARY:

ORIGINAL BUDGET FY 23

EXECUTIVE PROPOSED FY 24

AUDITED FY 21

AUDITED FY 22

CHANGE FY 24 VS FY 23

SUMMARY BY CHARACTER:

10 PERSONAL SERVICES 20 CONTRACTUAL SERVICES 30 SUPPLIES AND MATERIALS 40 BUSINESS AND TRAVEL

0

0

17,735 139,500

7,735

(10,000) (14,500) (1,500)

3,697

41,096

125,000

204

216

4,000

2,500

0

0

300

300

0

GRAND TOTAL

3,901

41,312

161,535

135,535

(26,000)

FUNDING SOURCE:

3,901

41,312

161,535

135,535

(26,000)

11 GENERAL

FINANCIAL NOTES:

FY 23 FY 24 CHANGE EXPLANATION OF INCREASE/DECREASE

17,735 7,735 (10,000) PERSONAL SERVICES - decrease in funding of ($10,000)

Funding provides for overtime and FICA expenses - decreased based on actual spending

137,500 123,000 (14,500) CONTRACTUAL SERVICES - decrease in funding of ($14,500)

Funding provides for building/custodial services in various buildings; adjusted based on actual spending and revenue trends

4,000 2,500 (1,500) SUPPLIES AND MATERIALS - decrease in funding of ($1,500)

Funding provides for recreation supplies, uniform purchase and meals - adjusted based on actual spending

300 300

0 BUSINESS AND TRAVEL - no change in funding Funding provides for fuel; adjusted based on actual spending and revenue trends.

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