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
|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)||$|
|Payroll - Full-time|
|job title from the organizational chart - employee 1||$|
|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 (ex. $8.50/hr x 20 hrs)||$|
|job title from the organizational chart - employee 6||$|
|Total part-time employees||$|
|Total Employee Payroll||$|
|Employee Benefits & Taxes|
|SSN/Medicaid (all employees)||$|
|Health Insurance (full time employees)||$|
|Retirement (full time employees)||$|
|Worker's Compensation (all employees)||$|
|Unemployment Compensation (all employees)||$|
|Arizona State Withholding (all employees) - *If your recreation center is in Arizona||$|
|* You may add line items for other payroll taxes and/or benefits|
|Training & Education|
|Gas & Oil|
|Youth Center Equipment|
|Trophies & Awards|
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. (Copy the original budget and add the Justification column).
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