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|
|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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