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Sample Line Item Formats (Original and Alternate O&M Budgets)

Create a ONE MONTH budget for your recreation center. Please use this format. You may provide your own line items, as many as you need for a complete budget. This is NOT an exact sample. You need to create your own line items.

Hint: Each of your activity/programs (maximum of 10) and auxiliary revenues (maximum of 2) should be entered as a separate revenue line item.

Hint: Each employee must be a separate line item (the benefits and payroll taxes should be individual line items).

Hint: Each activity/program shown in  revenues must also be listed as a separate expense line item (there is no such thing as a free program/activity).

Hint: The City owns a recreation center and it also pays for all City related insurance expenses.

 

Original O&M Budget Format

Description

Monthly Budget

Revenue  
Name of Program/Activity 1 (include the formula (activity fee/person x number enrolled)   
Name of Program/Activity 2  
Name of Program/Activity 3  
Name of Program/Activity 4  
Name of Program/Activity 5  
Name of Program/Activity 6  
Name of Program/Activity 7  
Name of Program/Activity 8  
Name of Program/Activity 9  
Name of Program/Activity 10  
Auxiliary revenue (ie. meeting rooms rental)  
Auxiliary revenue (birthday party room rental; sport field rentals)  
Total Revenue  
   
Expenses  
Payroll - Full-time  
job title from the organizational chart - employee 1  
job title from the organizational chart - employee 2  
job title from the organizational chart - employee 3  
job title from the organizational chart - employee 4  
Total fulltime employees  
Payroll - Part-time  
job title from the organizational chart - employee 5  
job title from the organizational chart - employee 6  
Total part-time employees  
Total employee payroll  
SSN/Medicaid (all employees)  
Health Insurance (full time employees)  
Retirement (full time employees)  
* You may add line items for other payroll taxes and/or benefits  
Office Supplies  
Contracted Services  
Computer Maintenance  
Professional Dues  
Travel Expenses  
Training & Education  
Car Allowance  
Utilities  
Telephone  
Heating Fuel  
Electricity  
Water  
Sewer  
Building Supplies  
Building Maintenance  
Rent  
Vehicle Repairs  
Gas & Oil  
Water Tests  
Youth Center Equipment  
Rink Equipment  
Program Equipment  
Pool Supplies  
Trophies & Awards  
Pool Maintenance  
Health Insurance  
Property Insurance  
Total Expenses  
Total Revenues  
Net Profit/Loss  

Alternate O&M Budget Format

Note: You must include a justification for each line item deleted or reduced. Use the exact line items from the original O&M budget.

Description

Original Budget

Alternate Budget Justification
Revenue      
       
       
       
       
       
       
       
       
       
       
Expenses      
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
Total Expenses      
Total Revenues      
Net Profit/Loss      

 

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