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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


Monthly Budget

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
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  
Office Supplies  
Contracted Services  
Computer Maintenance  
Professional Dues  
Travel Expenses  
Training & Education  
Car Allowance  
Heating Fuel  
Building Supplies  
Building Maintenance  
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. (Copy the original budget and add the Justification column).


Original Budget

Alternate Budget Justification
Total Expenses      
Total Revenues      
Net Profit/Loss      



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