BOARD MEETING AGENDA Tuesday, January 14, 2020 Derby ...

BOARD MEETING AGENDA

Tuesday, January 14, 2020 Derby Recreation Center

6:00pm

A. Consent Agenda (Action Required) 1. Regular Meeting Minutes December 2019 2. Checks & Vouchers December 2019 3. USD 260 Treasurer Report 4. Art Director Hire

B. Superintendent Report (Receive & File)

C. Staff Highlights (Receive & File) PUBLIC FORUM PROGRAM HIGHLIGHT D. Christmas in the Park (Receive & File)

Vanessa Buehne, Director of Programs OLD BUSINESS E. Hubbard Arts Center Project Update (Receive & File)

Darcie Parkhurst, Director of Facilities NEW BUSINESS F. Annual Volunteer of the Year Award (Receive & File)

Dee Anna Claytor, Assistant Director of Programs

G. 2018‐2019 DRC Audit Report (Action Required) Eric Myers, George, Bowerman & Noel

H. Annual Volunteer Report (Receive & File) Dee Anna Claytor, Assistant Director of Programs

I. Hubbard Arts Center Facility Use Guideline Discussion (Receive & File) Darcie Parkhurst, Director of Facilities

J. 2020 Priorities (Action Required) Chris Drum, Superintendent of Recreation

K. February Board Meeting Date Change (Action Required) Chris Drum, Superintendent of Recreation

ADD ONS Kansas Recreation & Park Association Conference February 10‐12, 2020 Topeka, KS DRC Annual Report Presentation (USD 260) Monday, March 23, 2020 6:30pm City Hall DRC Annual Report Presentation (City of Derby) Tuesday, March 24, 2020 6:30pm City Hall

BOARD MEETING MINUTES

December 10, 2019

A regular meeting of the Derby Recreation Commission was held at the Derby Recreation Center, 801 E. Market, Derby, Tuesday, December 10, 2019. Chairman Laura Branstetter called the meeting to order. Present were Board members Rick Ruff, Eric Tauer and Kerry Dexter. Also present were Chris Drum, Superintendent of Recreation, Derek Smith, Director of Administration, Darcie Parkhurst, Director of Facilities, Mykalynn Penny, Director of Marketing, Brian Lees, Assistant Director of Facilities, Vanessa Buehne, Director of Programs, DeeAnna Claytor, Assistant Director of Programs, Debbie Williams, Community Wellness Coordinator, and Caryn Greenstreet, Administrative Assistant. Guests included Daniel Caudill, Derby Informer. Kerry Dexter moved to approve the Consent Agenda, Eric Tauer seconded, motion carried 4‐0. The Superintendents Report was reviewed. Chris Drum gave an update the progress of the construction of Decarsky Park. The Staff Highlights were reviewed. Darcie Parkhurst discussed the installation of new clocks in the pool area; Vanessa Buehne highlighted the recent Pickleball Tournament, Preschool Game Day, and the Go & Gobble event on Thanskgiving morning; Derek Smith discussed the employee open enrollment for health and dental insurance for the upcoming year. Darcie Parkhurst updated the board on the progress of the Hubbard Arts Center construction. Vanessa Buehne presented the 2019‐2020 Winter program guide to the board. Derek Smith reviewed the scholarship report with the board. Mykalynn Penny presented the Winter Marketing Campaign to the board. Debbie Williams presented the 2020 Employee Wellness Program to the board. Debbie Williams announced the receipt of the Thank You Day award presented to the DRC. Chris Drum reviewed the employee service awards for 2019. Kerry Dexter moved to approve the purchase of furniture for the Hubbard Arts Center at a purchase price of $46,517.17 as presented, Eric Tauer seconded, motion carried 4‐0.

Eric Tauer moved to approve the purchase of a maintenance tractor at a price of $23,004 as presented, Kerry Dexter seconded, motion carried 3‐1, Rick Ruff opposed. Eric Tauer moved to adjourn, Rick Ruff seconded, motion carried 4‐0.

PC Tran CreditDebitBatch Tran DateRef NoPd Pst

Tran Pd Ent 1099 Box Vendor Id AmountAmount

QtyUnit PriceAcct Transaction Description

Date:

Time:

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Tuesday, January 07, 2020

04:54PM

SYSADMIN

Derby Recreation CommissionAP Transactions - Batch Number

Period: 06-20 As of: 1/7/2020

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Unit

StatusCompany ID Type Subaccount

DRC

06-20

05-20 099123VO037246 12/1/2019 BLU004

0.00

0.00 39,337.04 0.00

3679 BLU004 HEALTH INS PREM/DEC1-0-00DRC

06-20

05-20 099123VO037246 12/1/2019 BLU004

0.00

0.00 1,917.06 0.00

3679 BLU004 DENTAL PREMIUM/DEC1-0-00DRC

06-20

05-20 099123VO037246 12/1/2019 BLU004

0.00

0.00 0.00 41,254.10

2200 BLU004 BLUE CROSS BLUE SHIELD1-0-00DRC

06-20

05-20 099124VO037246 12/1/2019 UNU001

0.00

0.00 411.52 0.00

2353 UNU001 LIFE INSURANCE PREM/DEC1-0-00DRC

06-20

05-20 099124VO037246 12/1/2019 UNU001

0.00

0.00 0.00 411.52

2200 UNU001 UNUM LIFE INS. CO. OF A1-0-00DRC

Batch Total: 41,665.62 41,665.62

06-20

05-20 099125AD037249 12/2/2019 BLU004

0.00

0.00 0.00 1,271.03

3679 BLU004 HEALTH INS PREM/DEC1-0-00DRC

06-20

05-20 099125AD037249 12/2/2019 BLU004

0.00

0.00 0.00 63.26

3679 BLU004 DENTAL PREM/DEC1-0-00DRC

06-20

05-20 099125AD037249 12/2/2019 BLU004

0.00

0.00 1,334.29 0.00

2200 BLU004 BLUE CROSS BLUE SHIELD1-0-00DRC

06-20

05-20 099126VO037249 12/2/2019 EYE002

0.00

0.00 270.91 0.00

3679 EYE002 EYE MED PREM/DEC1-0-00DRC

06-20

05-20 099126VO037249 12/2/2019 EYE002

0.00

0.00 0.00 270.91

2200 EYE002 EYE MED1-0-00DRC

06-20

05-20 099127VO037249 12/2/2019 ROB022

0.00

0.00 110.25 0.00

3074 ROB022 PER DIEM/KS TURF CONF1-0-00DRC

06-20

05-20 099127VO037249 12/2/2019 ROB022

0.00

0.00 0.00 110.25

2200 ROB022 JORDAN ROBERTS1-0-00DRC

Batch Total: 1,715.45 1,715.45

06-20

05-20 099129VO037251 12/2/2019 CAR018

0.00

0.00 381.50 0.00

3044 CAR018 GIFT CARDS/STAFF APPREC1-0-00DRC

06-20

05-20 099129VO037251 12/2/2019 CAR018

0.00

0.00 0.00 381.50

2200 CAR018 CARSON BANK1-0-00DRC

Batch Total: 381.50 381.50

06-20

05-20 099189VO037257 12/5/2019 LOW005

0.00

0.00 7.59 0.00

3361 LOW005 DRILL BIT SET1-0-00DRC

06-20

05-20 099189VO037257 12/5/2019 LOW005

0.00

0.00 0.00 7.59

2200 LOW005 LOWES BUSINESS ACCOUNT1-0-00DRC

06-20

05-20 099190VO037257 12/5/2019 WAL001

0.00

0.00 25.20 0.00

3361 WAL001 CLOROX WIPES/SIMPLE GRE1-0-00DRC

06-20

05-20 099190VO037257 12/5/2019 WAL001

0.00

0.00 8.91 0.00

4561 WAL001 PENS6-4-75DRC




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06-20

05-20 099190VO037257 12/5/2019 WAL001

0.00

0.00 0.00 34.11

2200 WAL001 WALMART1-0-00DRC

06-20

05-20 099191VO037257 12/5/2019 LOW005

0.00

0.00 39.38 0.00

3361 LOW005 EXTENSION CORDS/WASHERS1-0-00DRC

06-20

05-20 099191VO037257 12/5/2019 LOW005

0.00

0.00 0.00 39.38


06-20

05-20 099192VO037257 12/5/2019 WAL001

0.00

0.00 14.98 0.00

4561 WAL001 TOTES/RIBBON5-2-59DRC

06-20

05-20 099192VO037257 12/5/2019 WAL001

0.00

0.00 18.64 0.00

4461 WAL001 LUNCHBAGS8-0-19DRC

06-20

05-20 099192VO037257 12/5/2019 WAL001

0.00

0.00 0.00 33.62


06-20

05-20 099193VO037257 12/5/2019 ICM001

0.00

0.00 6,263.26 0.00

2352 ICM001 PPE 11 29 20191-0-00DRC

06-20

05-20 099193VO037257 12/5/2019 ICM001

0.00

0.00 0.00 6,263.26

2200 ICM001 ICMA RETIREMENT ACCT #31-0-00DRC

06-20

05-20 099194VO037257 12/5/2019 KAN019

0.00

0.00 165.42 0.00

4187 KAN019 CHILD SUPPORT/REYNOLDS1-0-05DRC

06-20

05-20 099194VO037257 12/5/2019 KAN019

0.00

0.00 0.00 165.42

2200 KAN019 KANSAS PAYMENT CENTER1-0-00DRC

06-20

05-20 099195VO037257 12/5/2019 USD007

0.00

0.00 165.91 0.00

4187 USD007 GARNISHMENT/MARCHAND1-0-05DRC

06-20

05-20 099195VO037257 12/5/2019 USD007

0.00

0.00 0.00 165.91

2200 USD007 U.S. DEPT OF EDUCATION1-0-00DRC

06-20

05-20 099196VO037257 12/5/2019 FIV001

0.00

0.00 1,025.00 0.00

3270 FIV001 NOV MAINT1-0-00DRC

06-20

05-20 099196VO037257 12/5/2019 FIV001

0.00

0.00 0.00 1,025.00

2200 FIV001 FIVE STAR MECHANICAL IN1-0-00DRC

06-20

05-20 099197VO037257 12/5/2019 FIV001

0.00

0.00 464.00 0.00

4470 FIV001 NOV MAINT/OAC1-0-00DRC

06-20

05-20 099197VO037257 12/5/2019 FIV001

0.00

0.00 0.00 464.00


06-20

05-20 099198VO037257 12/5/2019 BES008

0.00

0.00 1,995.00 0.00

3075 BES008 FRONT COVER AD1-0-00DRC

06-20

05-20 099198VO037257 12/5/2019 BES008

0.00

0.00 0.00 1,995.00

2200 BES008 BEST OF KANSAS1-0-00DRC

06-20

05-20 099199VO037257 12/5/2019 ONE004

0.00

0.00 734.00 0.00

3070 ONE004 BACKUP/EMAIL HOSTING1-0-00DRC

06-20

05-20 099199VO037257 12/5/2019 ONE004

0.00

0.00 0.00 734.00

2200 ONE004 ONESOURCE TECHNOLOGY, I1-0-00DRC

Batch Total: 10,927.29 10,927.29




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06-20

06-20 099203VO037264 12/10/2019 HOB001

0.00

0.00 354.75 0.00

3075 HOB001 TREE/DECOR-TREE GALA1-0-00DRC

06-20

06-20 099203VO037264 12/10/2019 HOB001

0.00

0.00 0.00 354.75

2200 HOB001 HOBBY LOBBY1-0-00DRC

06-20

06-20 099204VO037264 12/10/2019 HOB001

0.00

0.00 34.93 0.00

4561 HOB001 CANVAS6-3-66DRC

06-20

06-20 099204VO037264 12/10/2019 HOB001

0.00

0.00 0.00 34.93


06-20

06-20 099205VO037264 12/10/2019 LOW005

0.00

0.00 21.39 0.00

3361 LOW005 MOUSE TRAPS/PLUG1-0-00DRC

06-20

06-20 099205VO037264 12/10/2019 LOW005

0.00

0.00 0.00 21.39


06-20

06-20 099206VO037264 12/10/2019 WAL001

0.00

0.00 26.90 0.00

4461 WAL001 MELTY BEADS/CONSTR PAPE8-0-19DRC

06-20

06-20 099206VO037264 12/10/2019 WAL001

0.00

0.00 0.00 26.90


06-20

06-20 099207VO037264 12/10/2019 WAL001

0.00

0.00 69.24 0.00

3361 WAL001 DETERGENT/BLEACH1-0-00DRC

06-20

06-20 099207VO037264 12/10/2019 WAL001

0.00

0.00 0.00 69.24


06-20

06-20 099208VO037264 12/10/2019 WAL001

0.00

0.00 54.91 0.00

4561 WAL001 SR LIGHT TOUR SUPPLIES7-6-88DRC

06-20

06-20 099208VO037264 12/10/2019 WAL001

0.00

0.00 37.67 0.00

4561 WAL001 BALLOONS/CORDS-NOON YR5-2-59DRC

06-20

06-20 099208VO037264 12/10/2019 WAL001

0.00

0.00 38.23 0.00

4561 WAL001 TABLECLOTHS/TAPE BRKFST5-2-59DRC

06-20

06-20 099208VO037264 12/10/2019 WAL001

0.00

0.00 7.81 0.00

4461 WAL001 CABLE TIES/LAUNDRY BAGS8-0-19DRC

06-20

06-20 099208VO037264 12/10/2019 WAL001

0.00

0.00 0.00 138.62


06-20

06-20 099209VO037264 12/10/2019 NAT010

0.00

0.00 140.00 0.00

4188 NAT010 BACKGROUND CHECKS1-0-00DRC

06-20

06-20 099209VO037264 12/10/2019 NAT010

0.00

0.00 0.00 140.00

2200 NAT010 NATIONAL CENTER FOR SAF1-0-00DRC

06-20

06-20 099210VO037264 12/10/2019 DUD001

0.00

0.00 607.52 0.00

3270 DUD001 FACILITY SOFTWARE1-0-00DRC

06-20

06-20 099210VO037264 12/10/2019 DUD001

0.00

0.00 607.51 0.00

4470 DUD001 FACILITY SOFTWARE/OAC1-0-00DRC

06-20

06-20 099210VO037264 12/10/2019 DUD001

0.00

0.00 0.00 1,215.03

2200 DUD001 DUDE SOLUTIONS, INC1-0-00DRC




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06-20

06-20 099211VO037264 12/10/2019 FIV001

0.00

0.00 1,025.00 0.00

3270 FIV001 OCT MAINT1-0-00DRC

06-20

06-20 099211VO037264 12/10/2019 FIV001

0.00

0.00 0.00 1,025.00


06-20

06-20 099212VO037264 12/10/2019 FIV001

0.00

0.00 464.00 0.00

4470 FIV001 OCT MAINT/OAC1-0-00DRC

06-20

06-20 099212VO037264 12/10/2019 FIV001

0.00

0.00 0.00 464.00


06-20

06-20 099213VO037264 12/10/2019 CUL002

0.00

0.00 13.95 0.00

4470 CUL002 COOLER RENTAL/OAC1-0-00DRC

06-20

06-20 099213VO037264 12/10/2019 CUL002

0.00

0.00 0.00 13.95

2200 CUL002 CULLIGAN OF WICHITA1-0-00DRC

06-20

06-20 099214VO037264 12/10/2019 CEN002

0.00

0.00 142.72 0.00

3161 CEN002 PADLOCKS1-0-00DRC

06-20

06-20 099214VO037264 12/10/2019 CEN002

0.00

0.00 0.00 142.72

2200 CEN002 CENTRAL KEY & SAFE CO.,1-0-00DRC

06-20

06-20 099215VO037264 12/10/2019 ULT001

0.00

0.00 48.00 0.00

3490 ULT001 ACID1-0-00DRC

06-20

06-20 099215VO037264 12/10/2019 ULT001

0.00

0.00 0.00 48.00

2200 ULT001 ULTRA MODERN POOL & PAT1-0-00DRC

06-20

06-20 099216VO037264 12/10/2019 KEN002

0.00

0.00 28.50 0.00

3061 KEN002 BUSINESS CARDS/ROBERTS1-0-00DRC

06-20

06-20 099216VO037264 12/10/2019 KEN002

0.00

0.00 0.00 28.50

2200 KEN002 KENS PRINT SHOP1-0-00DRC

06-20

06-20 099217VO037264 12/10/2019 PAN004

0.00

0.00 50.50 0.00

3054 PAN004 FLEET WASH/SEPT1-0-00DRC

06-20

06-20 099217VO037264 12/10/2019 PAN004

0.00

0.00 47.75 0.00

3054 PAN004 FLEET WASH/NOV1-0-00DRC

06-20

06-20 099217VO037264 12/10/2019 PAN004

0.00

0.00 0.00 98.25

2200 PAN004 PANTHER CAR WASH1-0-00DRC

06-20

06-20 099218VO037264 712/10/2019 KOO004

0.00

0.00 400.00 0.00

4559 KOO004 SANTA/BRKFST W-SANTA5-2-59DRC

06-20

06-20 099218VO037264 12/10/2019 KOO004

0.00

0.00 0.00 400.00

2200 KOO004 JIM KOOB1-0-00DRC

06-20

06-20 099219VO037264 12/10/2019 CIN003

0.00

0.00 49.61 0.00

3270 CIN003 CARPET EXCH AGMT1-0-00DRC

06-20

06-20 099219VO037264 12/10/2019 CIN003

0.00

0.00 0.00 49.61

2200 CIN003 CINTAS CORPORATION #4511-0-00DRC

06-20

06-20 099220VO037264 712/10/2019 ALT002

0.00

0.00 60.00 0.00

4470 ALT002 PEST CONTROL OAC/DEC1-0-00DRC




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06-20

06-20 099220VO037264 12/10/2019 ALT002

0.00

0.00 0.00 60.00

2200 ALT002 ALTERNATIVE PEST MANAGE1-0-00DRC

06-20

06-20 099221VO037264 12/10/2019 SOU003

0.00

0.00 326.44 0.00

3061 SOU003 COPY PAPER1-0-00DRC

06-20

06-20 099221VO037264 12/10/2019 SOU003

0.00

0.00 0.00 326.44

2200 SOU003 SOUTHWEST PAPER COMPANY1-0-00DRC

06-20

06-20 099222VO037264 12/10/2019 SOU003

0.00

0.00 287.46 0.00

3361 SOU003 LINERS/MOP HEADS1-0-00DRC

06-20

06-20 099222VO037264 12/10/2019 SOU003

0.00

0.00 0.00 287.46


06-20

06-20 099223VO037264 12/10/2019 CEN002

0.00

0.00 30.75 0.00

3361 CEN002 KEYS-DMS/TRAILER1-0-00DRC

06-20

06-20 099223VO037264 12/10/2019 CEN002

0.00

0.00 0.00 30.75

2200 CEN002 CENTRAL KEY & SAFE CO.,1-0-00DRC

06-20

06-20 099224VO037264 12/10/2019 CIT010

0.00

0.00 115.81 0.00

4667 CIT010 WATER SVC NOV/HAC1-0-00DRC

06-20

06-20 099224VO037264 12/10/2019 CIT010

0.00

0.00 0.00 115.81

2200 CIT010 CITY OF DERBY UTILITY B1-0-00DRC

06-20

06-20 099225VO037264 12/10/2019 CIT010

0.00

0.00 291.56 0.00

4367 CIT010 WATER SVC NOV/RRR1-0-00DRC

06-20

06-20 099225VO037264 12/10/2019 CIT010

0.00

0.00 0.00 291.56


06-20

06-20 099226VO037264 12/10/2019 CIT010

0.00

0.00 22.63 0.00

4367 CIT010 SPRINKLERS/NOV-RRR1-0-00DRC

06-20

06-20 099226VO037264 12/10/2019 CIT010

0.00

0.00 0.00 22.63


06-20

06-20 099227VO037264 12/10/2019 CIT010

0.00

0.00 24.41 0.00

4267 CIT010 SPRINKLERS/NOV1-0-00DRC

06-20

06-20 099227VO037264 12/10/2019 CIT010

0.00

0.00 0.00 24.41


06-20

06-20 099228VO037264 12/10/2019 CIT010

0.00

0.00 1,106.76 0.00

4267 CIT010 WATER SVC/NOV1-0-00DRC

06-20

06-20 099228VO037264 12/10/2019 CIT010

0.00

0.00 0.00 1,106.76


06-20

06-20 099229VO037264 12/10/2019 WIC004

0.00

0.00 600.00 0.00

3075 WIC004 EMPLOYMENT ADS/ART DIR1-0-00DRC

06-20

06-20 099229VO037264 12/10/2019 WIC004

0.00

0.00 0.00 600.00

2200 WIC004 WICHITA EAGLE1-0-00DRC

06-20

06-20 099230VO037264 12/10/2019 ATT004

0.00

0.00 42.80 0.00

4262 ATT004 BACKUP INTERNET1-0-00DRC




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06-20

06-20 099230VO037264 12/10/2019 ATT004

0.00

0.00 0.00 42.80

2200 ATT004 AT&T1-0-00DRC

06-20

06-20 099231AD037264 12/10/2019 HOB001

0.00

0.00 0.00 14.90

4185 HOB001 RVSL/CHG ON CREDIT CARD1-0-00DRC

06-20

06-20 099231AD037264 12/10/2019 HOB001

0.00

0.00 14.90 0.00


06-20

06-20 099232VO037264 12/10/2019 WAL003

0.00

0.00 384.93 0.00

3270 WAL003 HVAC MAINT/DEC1-0-00DRC

06-20

06-20 099232VO037264 12/10/2019 WAL003

0.00

0.00 0.00 384.93

2200 WAL003 THE WALDINGER CORPORATI1-0-00DRC

06-20

06-20 099233VO037264 12/10/2019 COX003

0.00

0.00 532.97 0.00

4462 COX003 INTERNET SVC/OAC1-0-00DRC

06-20

06-20 099233VO037264 12/10/2019 COX003

0.00

0.00 0.00 532.97

2200 COX003 COX COMMUNICATIONS1-0-00DRC

06-20

06-20 099234VO037264 12/10/2019 COX003

0.00

0.00 1,741.04 0.00

4262 COX003 INTERNET SERVICE1-0-00DRC

06-20

06-20 099234VO037264 12/10/2019 COX003

0.00

0.00 0.00 1,741.04


06-20

06-20 099235VO037264 12/10/2019 ATT001

0.00

0.00 441.46 0.00

4262 ATT001 LOCAL/LD SERVICE1-0-00DRC

06-20

06-20 099235VO037264 12/10/2019 ATT001

0.00

0.00 0.00 441.46

2200 ATT001 AT&T1-0-00DRC

06-20

06-20 099236VO037264 12/10/2019 ATT001

0.00

0.00 225.45 0.00

4462 ATT001 LOCAL/LD SVC-OAC1-0-00DRC

06-20

06-20 099236VO037264 12/10/2019 ATT001

0.00

0.00 0.00 225.45

2200 ATT001 AT&T1-0-00DRC

06-20

06-20 099237VO037264 12/10/2019 PRE012

0.00

0.00 450.00 0.00

2504 PRE012 RRR CONCESSION FEES1-0-00DRC

06-20

06-20 099237VO037264 12/10/2019 PRE012

0.00

0.00 0.00 450.00

2200 PRE012 PREMIER FOOD SERVICE, I1-0-00DRC

06-20

06-20 099238VO037264 12/10/2019 GAL006

0.00

0.00 496.60 0.00

3057 GAL006 3 DRAWER SET/FIT CTR OF1-0-00DRC

06-20

06-20 099238VO037264 12/10/2019 GAL006

0.00

0.00 0.00 496.60

2200 GAL006 GALAXIE BUSINESS EQUIPM1-0-00DRC

06-20

06-20 099239VO037264 12/10/2019 RAI004

0.00

0.00 300.00 0.00

4559 RAI004 CATERER/SR LIGHT TOUR7-6-88DRC

06-20

06-20 099239VO037264 12/10/2019 RAI004

0.00

0.00 0.00 300.00

2200 RAI004 MOLLY RAINEY1-0-00DRC

06-20

06-20 099240VO037264 12/10/2019 CIT012

0.00

0.00 100.00 0.00

1025 CIT012 START UP/BRKFST W-SANTA1-0-08DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

7 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099240VO037264 12/10/2019 CIT012

0.00

0.00 0.00 100.00

2200 CIT012 CITIZENS BANK OF KANSAS1-0-00DRC

06-20

06-20 099241VO037264 12/11/2019 AIR002

0.00

0.00 239.25 0.00

3490 AIR002 CO21-0-00DRC

06-20

06-20 099241VO037264 12/11/2019 AIR002

0.00

0.00 0.00 239.25

2200 AIR002 AIRGAS NATIONAL CARBONA1-0-00DRC

06-20

06-20 099242VO037264 12/11/2019 EVE002

0.00

0.00 222.22 0.00

3156 EVE002 ELEC SVC/MAINT SHED1-0-00DRC

06-20

06-20 099242VO037264 12/11/2019 EVE002

0.00

0.00 0.00 222.22

2200 EVE002 EVERGY1-0-00DRC

06-20

06-20 099243VO037264 12/11/2019 EVE002

0.00

0.00 4,800.91 0.00

4356 EVE002 ELEC SVC/NOV-RRR1-0-00DRC

06-20

06-20 099243VO037264 12/11/2019 EVE002

0.00

0.00 0.00 4,800.91


06-20

06-20 099244VO037264 12/11/2019 EVE002

0.00

0.00 150.63 0.00

4656 EVE002 ELEC SVC/NOV-HAC1-0-00DRC

06-20

06-20 099244VO037264 12/11/2019 EVE002

0.00

0.00 0.00 150.63


06-20

06-20 099245VO037264 12/11/2019 EVE002

0.00

0.00 10,931.59 0.00

4256 EVE002 ELECTRIC SVC/NOV1-0-00DRC

06-20

06-20 099245VO037264 12/11/2019 EVE002

0.00

0.00 0.00 10,931.59


06-20

06-20 099246VO037264 12/11/2019 KAN024

0.00

0.00 164.41 0.00

3156 KAN024 GAS SVC/MAINT SHED1-0-00DRC

06-20

06-20 099246VO037264 12/11/2019 KAN024

0.00

0.00 0.00 164.41

2200 KAN024 KANSAS GAS SERVICE1-0-00DRC

06-20

06-20 099247VO037264 12/11/2019 KAN024

0.00

0.00 63.00 0.00

4355 KAN024 TRANSPORT GAS/OCT1-0-00DRC

06-20

06-20 099247VO037264 12/11/2019 KAN024

0.00

0.00 0.00 63.00


06-20

06-20 099255VO037264 12/11/2019 WIL046

0.00

0.00 69.12 0.00

3085 WIL046 GAMES/SUPPLIES-SNTA WRK1-0-00DRC

06-20

06-20 099255VO037264 12/11/2019 WIL046

0.00

0.00 0.00 69.12

2200 WIL046 DEBBIE WILLIAMS1-0-00DRC

06-20

06-20 099256VO037264 12/11/2019 ROT004

0.00

0.00 190.00 0.00

3074 ROT004 QTLY DUES1-0-00DRC

06-20

06-20 099256VO037264 12/11/2019 ROT004

0.00

0.00 0.00 190.00

2200 ROT004 ROTARY CLUB OF DERBY1-0-00DRC

06-20

06-20 099257VO037264 12/11/2019 USP001

0.00

0.00 204.00 0.00

3061 USP001 PO BOX RENEWAL1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

8 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099257VO037264 12/11/2019 USP001

0.00

0.00 0.00 204.00

2200 USP001 UNITED STATES POSTAL SE1-0-00DRC

Batch Total: 28,901.99 28,901.99

06-20

06-20 099271VO037270 12/19/2019 LOW005

0.00

0.00 70.25 0.00

3361 LOW005 HAND AUGER/CLEANER1-0-00DRC

06-20

06-20 099271VO037270 12/19/2019 LOW005

0.00

0.00 0.00 70.25


06-20

06-20 099272VO037270 12/19/2019 LOW005

0.00

0.00 133.12 0.00

3361 LOW005 EXT CORDS/PLIERS1-0-00DRC

06-20

06-20 099272VO037270 12/19/2019 LOW005

0.00

0.00 0.00 133.12


06-20

06-20 099273VO037270 12/19/2019 LOW005

0.00

0.00 6.04 0.00

3161 LOW005 DRIVEWAY MARKER1-0-00DRC

06-20

06-20 099273VO037270 12/19/2019 LOW005

0.00

0.00 0.00 6.04


06-20

06-20 099274VO037270 12/19/2019 LOW005

0.00

0.00 14.19 0.00

3859 LOW005 TRASH CAN1-0-00DRC

06-20

06-20 099274VO037270 12/19/2019 LOW005

0.00

0.00 0.00 14.19


06-20

06-20 099275VO037270 12/19/2019 WAL001

0.00

0.00 17.76 0.00

4561 WAL001 AUX ADAPTERS6-4-66DRC

06-20

06-20 099275VO037270 12/19/2019 WAL001

0.00

0.00 0.00 17.76


06-20

06-20 099276VO037270 12/19/2019 WAL001

0.00

0.00 34.46 0.00

4561 WAL001 RICE/FUNNELS5-3-62DRC

06-20

06-20 099276VO037270 12/19/2019 WAL001

0.00

0.00 0.00 34.46


06-20

06-20 099277VO037270 12/19/2019 WAL001

0.00

0.00 34.22 0.00

4561 WAL001 RICE/MARKERS5-3-62DRC

06-20

06-20 099277VO037270 12/19/2019 WAL001

0.00

0.00 0.00 34.22


06-20

06-20 099278VO037270 12/19/2019 WAL001

0.00

0.00 36.79 0.00

4561 WAL001 MELTY BEADS/SHARPIES5-3-62DRC

06-20

06-20 099278VO037270 12/19/2019 WAL001

0.00

0.00 0.00 36.79


06-20

06-20 099279VO037270 12/19/2019 WAL001

0.00

0.00 6.15 0.00

4561 WAL001 ORNAMENT/BOOK-KITTEN YO6-4-59DRC

06-20

06-20 099279VO037270 12/19/2019 WAL001

0.00

0.00 11.28 0.00

4561 WAL001 SCISSORS5-3-62DRC

06-20

06-20 099279VO037270 12/19/2019 WAL001

0.00

0.00 4.87 0.00

4561 WAL001 OIL/AD YOGA6-4-66DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

9 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099279VO037270 12/19/2019 WAL001

0.00

0.00 4.41 0.00

4187 WAL001 BATTERY/WILKES REIMB1-0-05DRC

06-20

06-20 099279VO037270 12/19/2019 WAL001

0.00

0.00 0.00 26.71


06-20

06-20 099280VO037270 12/19/2019 WAL001

0.00

0.00 59.72 0.00

2504 WAL001 TARPS/ROPE-RRR1-0-00DRC

06-20

06-20 099280VO037270 12/19/2019 WAL001

0.00

0.00 0.00 59.72


06-20

06-20 099281VO037270 12/19/2019 WAL001

0.00

0.00 132.25 0.00

4561 WAL001 TOPPINGS/BRKFST W/SANTA5-2-59DRC

06-20

06-20 099281VO037270 12/19/2019 WAL001

0.00

0.00 0.00 132.25


06-20

06-20 099282VO037270 12/19/2019 WAL001

0.00

0.00 61.96 0.00

4461 WAL001 SNACKS/DVD8-0-19DRC

06-20

06-20 099282VO037270 12/19/2019 WAL001

0.00

0.00 0.00 61.96


06-20

06-20 099283VO037270 12/19/2019 ICM001

0.00

0.00 6,635.64 0.00

2352 ICM001 PPE 12 13 20191-0-00DRC

06-20

06-20 099283VO037270 12/19/2019 ICM001

0.00

0.00 0.00 6,635.64

2200 ICM001 ICMA RETIREMENT ACCT #31-0-00DRC

06-20

06-20 099284VO037270 12/19/2019 USD007

0.00

0.00 165.91 0.00

4187 USD007 GARNISHMENT/MARCHAND1-0-05DRC

06-20

06-20 099284VO037270 12/19/2019 USD007

0.00

0.00 0.00 165.91

2200 USD007 U.S. DEPT OF EDUCATION1-0-00DRC

06-20

06-20 099285VO037270 12/19/2019 INF001

0.00

0.00 49.76 0.00

3075 INF001 RENEW ANNUAL SUBSCR1-0-00DRC

06-20

06-20 099285VO037270 12/19/2019 INF001

0.00

0.00 0.00 49.76

2200 INF001 THE DERBY INFORMER1-0-00DRC

06-20

06-20 099286VO037270 712/19/2019 SUM008

0.00

0.00 322.25 0.00

3070 SUM008 COPIER MAINT/NOV1-0-00DRC

06-20

06-20 099286VO037270 712/19/2019 SUM008

0.00

0.00 20.68 0.00

4461 SUM008 COPIER MAINT/NOV-OAC1-0-00DRC

06-20

06-20 099286VO037270 12/19/2019 SUM008

0.00

0.00 0.00 342.93

2200 SUM008 SUMNERONE, INC1-0-00DRC

06-20

06-20 099287VO037270 12/19/2019 DER050

0.00

0.00 113.27 0.00

4656 DER050 ELECTRIC SVC/NOV-HUBBAR1-0-00DRC

06-20

06-20 099287VO037270 12/19/2019 DER050

0.00

0.00 232.45 0.00

4656 DER050 GAS SVC/NOV-HUBBARD1-0-00DRC

06-20

06-20 099287VO037270 12/19/2019 DER050

0.00

0.00 0.00 345.72

2200 DER050 DERBY HISTORICAL SOCIET1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

10 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099288VO037270 12/19/2019 CIT001

0.00

0.00 825.00 0.00

2101 CIT001 SHELTER RENTAL REIMB1-0-00DRC

06-20

06-20 099288VO037270 12/19/2019 CIT001

0.00

0.00 0.00 825.00

2200 CIT001 CITY OF DERBY1-0-00DRC

06-20

06-20 099289VO037270 12/19/2019 SOU003

0.00

0.00 105.10 0.00

3361 SOU003 SHAMPOO1-0-00DRC

06-20

06-20 099289VO037270 12/19/2019 SOU003

0.00

0.00 0.00 105.10


06-20

06-20 099290VO037270 12/19/2019 SOU003

0.00

0.00 399.94 0.00

3361 SOU003 TISSUE/SHAMPOO1-0-00DRC

06-20

06-20 099290VO037270 12/19/2019 SOU003

0.00

0.00 0.00 399.94


06-20

06-20 099291VO037270 12/19/2019 DRU002

0.00

0.00 145.47 0.00

4185 DRU002 REIMB COSTCO/ADMIN LNCH1-0-00DRC

06-20

06-20 099291VO037270 12/19/2019 DRU002

0.00

0.00 0.00 145.47

2200 DRU002 CHRIS DRUM1-0-00DRC

06-20

06-20 099292VO037270 12/19/2019 OVI001

0.00

0.00 8,692.87 0.00

3075 OVI001 WINTER 2019 PGM GDE1-0-00DRC

06-20

06-20 099292VO037270 12/19/2019 OVI001

0.00

0.00 0.00 8,692.87

2200 OVI001 THE OVID BELL PRESS, IN1-0-00DRC

06-20

06-20 099293VO037270 12/19/2019 ORE001

0.00

0.00 31.92 0.00

3161 ORE001 DE-ICER1-0-00DRC

06-20

06-20 099293VO037270 12/19/2019 ORE001

0.00

0.00 0.00 31.92

2200 ORE001 O'REILLY AUTOMOTIVE STO1-0-00DRC

06-20

06-20 099294VO037270 12/19/2019 WIL042

0.00

0.00 428.54 0.00

4187 WIL042 GLOVES/HACKLEMAN REIMB1-0-05DRC

06-20

06-20 099294VO037270 12/19/2019 WIL042

0.00

0.00 0.00 428.54

2200 WIL042 WILSON SPORTING GOODS1-0-00DRC

06-20

06-20 099295VO037270 712/19/2019 RAY002

0.00

0.00 3,310.50 0.00

3270 RAY002 INTERIOR PAINT/FINAL PY1-0-00DRC

06-20

06-20 099295VO037270 12/19/2019 RAY002

0.00

0.00 0.00 3,310.50

2200 RAY002 JACKIE LEE RAY1-0-00DRC

06-20

06-20 099296VO037270 12/19/2019 ELP001

0.00

0.00 50.00 0.00

4559 ELP001 KITTEN YOGA PROCEEDS6-4-59DRC

06-20

06-20 099296VO037270 12/19/2019 ELP001

0.00

0.00 0.00 50.00

2200 ELP001 EL PASO ANIMAL CLINIC1-0-00DRC

06-20

06-20 099297VO037270 12/19/2019 KAN024

0.00

0.00 1,328.01 0.00

4256 KAN024 TRANSPORT GAS/NOV1-0-00DRC

06-20

06-20 099297VO037270 12/19/2019 KAN024

0.00

0.00 0.00 1,328.01





Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

11 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099298VO037270 12/19/2019 CRO002

0.00

0.00 14.76 0.00

4565 CRO002 PICKLEBALL TRNY MEDALS6-1-20DRC

06-20

06-20 099298VO037270 12/19/2019 CRO002

0.00

0.00 0.00 14.76

2200 CRO002 CROWN TROPHY1-0-00DRC

06-20

06-20 099299VO037270 12/19/2019 RET001

0.00

0.00 200.00 0.00

4563 RET001 REIMB BARRE TRAINING6-4-66DRC

06-20

06-20 099299VO037270 12/19/2019 RET001

0.00

0.00 0.00 200.00

2200 RET001 NICOLE RETHMEIER1-0-00DRC

06-20

06-20 099300VO037270 712/19/2019 LOR002

0.00

0.00 29.60 0.00

4187 LOR002 BUS DRIVER/XMAS IN/PARK1-0-05DRC

06-20

06-20 099300VO037270 12/19/2019 LOR002

0.00

0.00 0.00 29.60

2200 LOR002 BRENDA K LORD1-0-00DRC

06-20

06-20 099301VO037270 712/19/2019 GLE004

0.00

0.00 66.60 0.00

4187 GLE004 BUS DRIVER/XMAS IN/PARK1-0-05DRC

06-20

06-20 099301VO037270 12/19/2019 GLE004

0.00

0.00 0.00 66.60

2200 GLE004 MARKA A GLENN1-0-00DRC

06-20

06-20 099302VO037270 712/19/2019 PAT007

0.00

0.00 37.00 0.00

4187 PAT007 BUS DRIVER/XMAS IN/PARK1-0-05DRC

06-20

06-20 099302VO037270 12/19/2019 PAT007

0.00

0.00 0.00 37.00

2200 PAT007 CHARLES E PATTON, JR1-0-00DRC

06-20

06-20 099303VO037270 712/19/2019 JEF004

0.00

0.00 74.00 0.00

4187 JEF004 BUS DRIVER/XMAS IN/PARK1-0-05DRC

06-20

06-20 099303VO037270 12/19/2019 JEF004

0.00

0.00 0.00 74.00

2200 JEF004 CHARLES JEFFRIES1-0-00DRC

06-20

06-20 099304VO037270 712/19/2019 WEL017

0.00

0.00 74.00 0.00

4187 WEL017 BUS DRIVER/XMAS IN/PARK1-0-05DRC

06-20

06-20 099304VO037270 12/19/2019 WEL017

0.00

0.00 0.00 74.00

2200 WEL017 DAVID WELDON1-0-00DRC

06-20

06-20 099305VO037270 12/19/2019 WIC005

0.00

0.00 139.75 0.00

3075 WIC005 SUBSCR RENEWAL1-0-00DRC

06-20

06-20 099305VO037270 12/19/2019 WIC005

0.00

0.00 0.00 139.75

2200 WIC005 WICHITA BUSINESS JOURNA1-0-00DRC

06-20

06-20 099306VO037270 12/19/2019 CJM001

0.00

0.00 250.00 0.00

4187 CJM001 REIMB SPONSORSHIP1-0-05DRC

06-20

06-20 099306VO037270 12/19/2019 CJM001

0.00

0.00 0.00 250.00

2200 CJM001 CJ MEMORIAL FOUNDATION1-0-00DRC

06-20

06-20 099307VO037270 12/19/2019 USD002

0.00

0.00 8,773.00 0.00

4462 USD002 OAC UTILITIES JUL-SEP1-0-00DRC

06-20

06-20 099307VO037270 12/19/2019 USD002

0.00

0.00 0.00 8,773.00

2200 USD002 DERBY USD #2601-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

12 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099308VO037270 12/19/2019 CIT001

0.00

0.00 228.98 0.00

3054 CIT001 FUEL USAGE/ADMIN1-0-00DRC

06-20

06-20 099308VO037270 12/19/2019 CIT001

0.00

0.00 312.40 0.00

3161 CIT001 FUEL USAGE/MAINT1-0-00DRC

06-20

06-20 099308VO037270 12/19/2019 CIT001

0.00

0.00 10.71 0.00

4559 CIT001 FUEL USAGE/CONNECT5-2-64DRC

06-20

06-20 099308VO037270 12/19/2019 CIT001

0.00

0.00 115.20 0.00

3273 CIT001 FUEL USAGE/DNMS TRANS1-0-00DRC

06-20

06-20 099308VO037270 12/19/2019 CIT001

0.00

0.00 0.00 667.29


06-20

06-20 099309VO037270 712/19/2019 EMP001

0.00

0.00 215.00 0.00

3070 EMP001 FSA ADMIN SVC/DEC1-0-00DRC

06-20

06-20 099309VO037270 12/19/2019 EMP001

0.00

0.00 0.00 215.00

2200 EMP001 EMPOWER1-0-00DRC

06-20

06-20 099310VO037270 12/19/2019 WIL042

0.00

0.00 248.52 0.00

4187 WIL042 BAT/KUNTZ REIMB1-0-05DRC

06-20

06-20 099310VO037270 12/19/2019 WIL042

0.00

0.00 0.00 248.52

2200 WIL042 WILSON SPORTING GOODS1-0-00DRC

06-20

06-20 099319VO037270 12/20/2019 COX003

0.00

0.00 530.34 0.00

4262 COX003 BUSINESS TV SVC1-0-00DRC

06-20

06-20 099319VO037270 12/20/2019 COX003

0.00

0.00 0.00 530.34


Batch Total: 34,804.64 34,804.64

06-20

06-20 099320VO037276 12/26/2019 WAL001

0.00

0.00 24.59 0.00

4561 WAL001 MELTY BEADS/COLORING BK5-2-61DRC

06-20

06-20 099320VO037276 12/26/2019 WAL001

0.00

0.00 0.00 24.59


06-20

06-20 099321VO037276 12/26/2019 SOU003

0.00

0.00 100.15 0.00

3357 SOU003 EXTRACTOR JETS1-0-00DRC

06-20

06-20 099321VO037276 12/26/2019 SOU003

0.00

0.00 0.00 100.15


06-20

06-20 099322VO037276 12/26/2019 SOU003

0.00

0.00 408.21 0.00

3361 SOU003 CLEANER/SANITIZER1-0-00DRC

06-20

06-20 099322VO037276 12/26/2019 SOU003

0.00

0.00 0.00 408.21


06-20

06-20 099323VO037276 12/26/2019 CRE003

0.00

0.00 53.00 0.00

4188 CRE003 VOLUNTEER AWARD1-0-00DRC

06-20

06-20 099323VO037276 12/26/2019 CRE003

0.00

0.00 0.00 53.00

2200 CRE003 CREATIVE AWARDS & SCREE1-0-00DRC

06-20

06-20 099324VO037276 12/26/2019 ULT001

0.00

0.00 96.00 0.00

3490 ULT001 ACID1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

13 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099324VO037276 12/26/2019 ULT001

0.00

0.00 0.00 96.00

2200 ULT001 ULTRA MODERN POOL & PAT1-0-00DRC

06-20

06-20 099325VO037276 712/26/2019 TRA009

0.00

0.00 30.00 0.00

4559 TRA009 FACILITATOR/UHC9-1-05DRC

06-20

06-20 099325VO037276 12/26/2019 TRA009

0.00

0.00 0.00 30.00

2200 TRA009 JANEA TRAPP1-0-00DRC

06-20

06-20 099326VO037276 12/26/2019 PRO016

0.00

0.00 39,146.00 0.00

2512 PRO016 AUDIO/VIDEO EQUIP-HAC1-0-00DRC

06-20

06-20 099326VO037276 12/26/2019 PRO016

0.00

0.00 0.00 39,146.00

2200 PRO016 PROGRESSIVE ELECTRONIC,1-0-00DRC

06-20

06-20 099327VO037276 712/26/2019 HOF011

0.00

0.00 3,500.00 0.00

2512 HOF011 AV EQUIP INSTALL/1ST PY1-0-00DRC

06-20

06-20 099327VO037276 12/26/2019 HOF011

0.00

0.00 0.00 3,500.00

2200 HOF011 CAREY HOFFMAN1-0-00DRC

Batch Total: 43,357.95 43,357.95

06-20

06-20 099334VO037280 12/31/2019 WAL001

0.00

0.00 15.28 0.00

4461 WAL001 FUNNELS/FLOUR/BOWLS8-0-19DRC

06-20

06-20 099334VO037280 12/31/2019 WAL001

0.00

0.00 0.00 15.28


06-20

06-20 099335VO037280 12/31/2019 WAL001

0.00

0.00 24.96 0.00

4466 WAL001 CHRISTMAS LIGHTS1-0-00DRC

06-20

06-20 099335VO037280 12/31/2019 WAL001

0.00

0.00 7.38 0.00

4461 WAL001 SNACKS8-0-19DRC

06-20

06-20 099335VO037280 12/31/2019 WAL001

0.00

0.00 0.00 32.34


06-20

06-20 099336VO037280 712/31/2019 TRU006

0.00

0.00 265.25 0.00

3075 TRU006 T-SHIRTS/100 WRKOUTS1-0-00DRC

06-20

06-20 099336VO037280 12/31/2019 TRU006

0.00

0.00 0.00 265.25

2200 TRU006 TRUTH PRINTING1-0-00DRC

06-20

06-20 099337VO037280 12/31/2019 ELI002

0.00

0.00 388.91 0.00

4561 ELI002 FOAM ROLLERS/DUMBBELLS6-4-66DRC

06-20

06-20 099337VO037280 12/31/2019 ELI002

0.00

0.00 188.85 0.00

4461 ELI002 FOAM ROLLERS/BANDS8-0-20DRC

06-20

06-20 099337VO037280 12/31/2019 ELI002

0.00

0.00 0.00 577.76

2200 ELI002 ELIVATE1-0-00DRC

06-20

06-20 099338VO037280 12/31/2019 DIS007

0.00

0.00 20.00 0.00

4188 DIS007 YOUTH COACH CERT1-0-00DRC

06-20

06-20 099338VO037280 12/31/2019 DIS007

0.00

0.00 0.00 20.00

2200 DIS007 PARKER DISON1-0-00DRC

06-20

06-20 099339VO037280 712/31/2019 WIC034

0.00

0.00 635.50 0.00

3257 WIC034 BRADLEY SINK PARTS1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

14 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099339VO037280 12/31/2019 WIC034

0.00

0.00 0.00 635.50

2200 WIC034 WICHITA WINSUPPLY CO1-0-00DRC

06-20

06-20 099340VO037280 12/31/2019 MID007

0.00

0.00 5,085.00 0.00

3257 MID007 PRECOR SQUAT MACHINE1-0-00DRC

06-20

06-20 099340VO037280 12/31/2019 MID007

0.00

0.00 0.00 5,085.00

2200 MID007 MIDSTATES FITNESS EQUIP1-0-00DRC

06-20

06-20 099341VO037280 12/31/2019 DER035

0.00

0.00 80.00 0.00

4187 DER035 REIMB DERBY DASH1-0-05DRC

06-20

06-20 099341VO037280 12/31/2019 DER035

0.00

0.00 0.00 80.00

2200 DER035 DERBY SENIOR ACTIVITY C1-0-00DRC

06-20

06-20 099342VO037280 12/31/2019 DER0015

0.00

0.00 30.00 0.00

4559 DER0015 ATHLETE FEES/BSKTBALL7-6-87DRC

06-20

06-20 099342VO037280 12/31/2019 DER0015

0.00

0.00 10.00 0.00

4559 DER0015 ATHLETE FEES/CHEER7-6-87DRC

06-20

06-20 099342VO037280 12/31/2019 DER0015

0.00

0.00 0.00 40.00

2200 DER0015 DERBY FREE SPIRITS1-0-00DRC

06-20

06-20 099343VO037280 12/31/2019 MAR021

0.00

0.00 92.57 0.00

3054 MAR021 MILEAGE REIMB1-0-00DRC

06-20

06-20 099343VO037280 12/31/2019 MAR021

0.00

0.00 0.00 92.57

2200 MAR021 SUSAN MARCHAND1-0-00DRC

Batch Total: 6,843.70 6,843.70

06-20

06-20 099381VO037286 12/31/2019 SAM001

0.00

0.00 126.91 0.00

4561 SAM001 PLATES/CUPS-BRKFST W/SA5-2-59DRC

06-20

06-20 099381VO037286 12/31/2019 SAM001

0.00

0.00 0.00 126.91

2200 SAM001 SAM'S CLUB1-0-00DRC

06-20

06-20 099382VO037286 12/31/2019 USP001

0.00

0.00 1,339.92 0.00

3075 USP001 POSTAGE/WINTER PGM GDE1-0-00DRC

06-20

06-20 099382VO037286 12/31/2019 USP001

0.00

0.00 0.00 1,339.92

2200 USP001 UNITED STATES POSTAL SE1-0-00DRC

06-20

06-20 099383VO037286 12/31/2019 CIT001

0.00

0.00 58,927.25 0.00

4340 CIT001 NET PROCEEDS1-0-00DRC

06-20

06-20 099383VO037286 12/31/2019 CIT001

0.00

0.00 0.00 58,927.25


06-20

06-20 099384VO037286 12/31/2019 CIT012

0.00

0.00 100.00 0.00

1000 CIT012 ADDT'L CASH BAG/GST SVC1-0-00DRC

06-20

06-20 099384VO037286 12/31/2019 CIT012

0.00

0.00 0.00 100.00

2200 CIT012 CITIZENS BANK OF KANSAS1-0-00DRC

06-20

06-20 099385VO037286 12/31/2019 CON013

0.00

0.00 2,109.56 0.00

4256 CON013 TRANSPORT GAS/NOV1-0-00DRC

06-20

06-20 099385VO037286 12/31/2019 CON013

0.00

0.00 0.00 2,109.56

2200 CON013 CONSTELLATION NEWENERGY1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

15 of 18

03640B.rpt

DRC

Unit


Batch Total: 62,603.64 62,603.64

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 105.00 0.00

3273 BAN003 STAFF CPR CERTIFICATION1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 128.82 0.00

4185 BAN003 TOYS/SANTAS WRKSHOP1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 567.00 0.00

3273 BAN003 STAFF CPR CERTIFICATION1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 374.26 0.00

3257 BAN003 LEMOND BIKE PARTS1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 447.00 0.00

3273 BAN003 PULLOVERS/FITNESS STAFF1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 65.75 0.00

3361 BAN003 LIGHT BULBS/POOL RM1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 64.99 0.00

3257 BAN003 CHAIR/POOL DESK AREA1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 339.16 0.00

3074 BAN003 HOTEL-KS TURF CONF/ROBE1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 135.40 0.00

3061 BAN003 LABEL TAPE/NOTE PADS1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 480.85 0.00

3361 BAN003 MONK WIPES1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 196.27 0.00

3061 BAN003 BATTERIES1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 115.00 0.00

3561 BAN003 BALLS/AB SOLO MACHINE1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 49.95 0.00

4194 BAN003 EARBUD HEADPHONES1-0-00DRC

06-20

06-20 099386VO037288 12/31/2019 BAN003

0.00

0.00 0.00 3,069.45

2200 BAN003 BANK OF AMERICA1-0-00DRC

06-20

06-20 099387VO037288 12/31/2019 BAN003

0.00

0.00 38.97 0.00

4461 BAN003 DRY ERASE CALENDAR8-0-19DRC

06-20

06-20 099387VO037288 12/31/2019 BAN003

0.00

0.00 600.00 0.00

3074 BAN003 REG GFOA ACCTNG ACADEMY1-0-00DRC

06-20

06-20 099387VO037288 12/31/2019 BAN003

0.00

0.00 62.44 0.00

4461 BAN003 ELECTROMAGNETIC DOOR HO1-0-00DRC

06-20

06-20 099387VO037288 12/31/2019 BAN003

0.00

0.00 39.02 0.00

3561 BAN003 PULLY ATTACHMENTS1-0-00DRC

06-20

06-20 099387VO037288 12/31/2019 BAN003

0.00

0.00 0.00 740.43


06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 465.04 0.00

3061 BAN003 INK/TONER1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

16 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 514.72 0.00

3257 BAN003 TV REPL/MEZZANINE1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 4,171.56 0.00

2512 BAN003 TV'S/STANDS-HUBBARD CTR1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 26.95 0.00

3273 BAN003 PANDORA RADIO1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 50.00 0.00

2504 BAN003 FACEBOOK PROMOS/RRR1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 4.86 0.00

3057 BAN003 FILE STORAGE LICENSE/MI1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 165.00 0.00

3061 BAN003 BLANK PLASTIC SIGNAGE1-0-00DRC

06-20

06-20 099388VO037288 12/31/2019 BAN003

0.00

0.00 0.00 5,398.13


06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 10.64 0.00

4185 BAN003 BRKFAST MEETING/DRUM1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 217.97 0.00

4185 BAN003 SHRIMP BOIL SUPPLIES1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 1,322.06 0.00

4185 BAN003 BEVERAGE SVC/STAFF APPR1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 26.00 0.00

4185 BAN003 BEVERAGE SVC/STAFF APPR1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 164.85 0.00

4185 BAN003 GIFT CARDS/STAFF APPREC1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 14.90 0.00

4185 BAN003 TABLE COVERS/STAFF APPR1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 1,660.00 0.00

4185 BAN003 CATERING/STAFF APPREC1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 33.00 0.00

3061 BAN003 MAILING LIST SOFTWARE1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 311.43 0.00

3061 BAN003 WIDE FORMAT PAPER/TABS1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 56.98 0.00

4185 BAN003 GET WELL ARRANGEMENT1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 73.39 0.00

4185 BAN003 BEVERAGES/ADMIN STAFF P1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 121.00 0.00

3074 BAN003 REG-CAPRA TRAINING/DRUM1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 29.17 0.00

4185 BAN003 CHARCOAL/ICE-ADMIN STAF1-0-00DRC




Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

17 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 28.00 0.00

4185 BAN003 LUNCH MEETING/DRUM1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 187.94 0.00

4185 BAN003 LUNCH MTG/HAC GRAND OPE1-0-00DRC

06-20

06-20 099389VO037288 12/31/2019 BAN003

0.00

0.00 0.00 4,257.33


06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 359.29 0.00

4561 BAN003 CALENDARS/LETS DIABETE9-1-03DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 72.33 0.00

4561 BAN003 BALLOON DROP KIT/NOON Y5-2-59DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 49.95 0.00

4559 BAN003 MMBRSHP/AMERICAS TEST K9-1-05DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 19.95 0.00

4187 BAN003 AMERICA TST KTCHN/REIMB1-0-05DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 196.20 0.00

4559 BAN003 DHC/KITCHEN ESSENTIALS9-1-05DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 137.70 0.00

4561 BAN003 TATOOS/CRAFTS-BRKFST5-2-59DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 50.00 0.00

4461 BAN003 TATOOS/CRAFTS-BRKFST8-0-05DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 100.91 0.00

4185 BAN003 SANTA'S WRKSHOP SUPPLIE1-0-00DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 207.36 0.00

4187 BAN003 CANDY CANES/CHRISTMAS I1-0-05DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 24.00 0.00

3074 BAN003 CHAMBER LUNCHEON-BUEHNE1-0-00DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 12.96 0.00

4561 BAN003 TABLECLOTHS/BRKFST W/SA5-2-59DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 120.00 0.00

3085 BAN003 GIFT CARDS/SANTAS WRKSH1-0-00DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 20.00 0.00

4561 BAN003 THEATER SCRIPT PERUSALS5-3-68DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 227.86 0.00

4557 BAN003 SPARRING GEAR/GUARDS5-1-06DRC

06-20

06-20 099390VO037288 12/31/2019 BAN003

0.00

0.00 0.00 1,598.51


06-20

06-20 099401VO037288 12/31/2019 WAL001

0.00

0.00 21.02 0.00

4185 WAL001 FRUIT/CUPS-SANTA'S WRKS1-0-00DRC

06-20

06-20 099401VO037288 12/31/2019 WAL001

0.00

0.00 0.00 21.02





Date:

Time:

User:


04:54PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

18 of 18

03640B.rpt

DRC

Unit


06-20

06-20 099402VO037288 12/31/2019 WAL001

0.00

0.00 55.30 0.00

4561 WAL001 SNACKS/BOWLS-NOON YEAR5-2-59DRC

06-20

06-20 099402VO037288 12/31/2019 WAL001

0.00

0.00 0.00 55.30


06-20

06-20 099403VO037288 12/31/2019 ULT002

0.00

0.00 303.33 0.00

3361 ULT002 SEWER LINE CLEANER1-0-00DRC

06-20

06-20 099403VO037288 12/31/2019 ULT002

0.00

0.00 0.00 303.33

2200 ULT002 ULTRA - CHEM INC.1-0-00DRC

06-20

06-20 099404VO037288 12/31/2019 FIV001

0.00

0.00 440.50 0.00

4470 FIV001 BOILER REPAIRS/OAC1-0-00DRC

06-20

06-20 099404VO037288 12/31/2019 FIV001

0.00

0.00 0.00 440.50


06-20

06-20 099405VO037288 12/31/2019 FIV001

0.00

0.00 666.88 0.00

4470 FIV001 INSTALL CHECK VALVE/OAC1-0-00DRC

06-20

06-20 099405VO037288 12/31/2019 FIV001

0.00

0.00 0.00 666.88


06-20

06-20 099406VO037288 12/31/2019 ALL001

0.00

0.00 98.50 0.00

3357 ALL001 BATTERY FOR LIFT1-0-00DRC

06-20

06-20 099406VO037288 12/31/2019 ALL001

0.00

0.00 0.00 98.50

2200 ALL001 ALLPAK BATTERY1-0-00DRC

Batch Total: 16,649.38 16,649.38

Company Total: 247,851.16 247,851.16




Date:

Time:

User:


04:53PM

SYSADMIN


Period: 06-20 As of: 1/7/2020

Page:

Report:

Company:

1 of 1

03640B.rpt

DRC

Unit


DRC

06-20

06-20 099413VO037293 12/31/2019 LOW005

0.00

0.00 19.12 0.00

3361 LOW005 ROPE/RAZOR BLADES1-0-00DRC

06-20

06-20 099413VO037293 12/31/2019 LOW005

0.00

0.00 0.00 19.12


06-20

06-20 099414VO037293 12/31/2019 FIV001

0.00

0.00 483.73 0.00

4470 FIV001 REPAIR BOILER PUMP/OAC1-0-00DRC

06-20

06-20 099414VO037293 12/31/2019 FIV001

0.00

0.00 0.00 483.73


06-20

06-20 099415VO037293 12/31/2019 ELI002

0.00

0.00 58.08 0.00

3561 ELI002 LOOP BANDS1-0-00DRC

06-20

06-20 099415VO037293 12/31/2019 ELI002

0.00

0.00 0.00 58.08

2200 ELI002 ELIVATE1-0-00DRC

Batch Total: 560.93 560.93

Company Total: 560.93 560.93

November 2019

Assets

Petty /Cash Bags $0.00 $2,950.00

Cash in Bank - Start Up 0.00 0.00

Cash in Bank 31,818.43 57,472.87

Cash in Bank - Investments (347,607.85) 2,432,133.19

FSA (2,407.75) 3,262.79

Accounts Receivable (6,742.76) (2,994.93)

Fixed Assets 0.00 7,295,533.20

Rental Holding Account 125.00 (1,634.28)

Hubbard Center Cost 0.00 3,913.38

Total Assets (324,814.93) 9,790,636.22

Liabilities & Funds

Liabilities

Clearing Accounts 3,022.56 (115,148.11)

Accounts Payable (57,554.15) 36,711.51

Wage Payable 0.00 0.00

Flex Spending Account Payable 610.76 (15,621.33)

Accrued Benefits Payable 0.00 0.00

KPERS Payable 15.42 (99.84)

ICMA Payable 0.00 0.00

Life Insurance Payable (9.14) (43.63)

Payroll Taxes Payable 0.00 0.00

FICA Tax Payable (5,221.88) (5,250.88)

Federal Income Tax Payable 0.00 (0.33)

State Income Tax Payable 5,221.88 5,220.82

DRC Remodel Project 0.00 0.00

Total Liabilities (53,914.55) (94,231.79)

Fund Balance

Equity - General Fund 0.00 3,591,053.79

Equity - Employee Benefit Fund 0.00 68,681.95

(Over)/Under Expenditures (270,900.38) (1,070,400.93)

Total Fund Balance (270,900.38) 2,589,334.81

Investment in Fixed Assets 0.00 7,295,533.20

Total Liabilities & Funds (324,814.93) 9,790,636.22

DERBY RECREATION COMMISSION

Balance Sheet

For the Five Months Ending Saturday, November 30, 2019

Actual Prior Actual Prior Budget Dollar

Current Mo. Current Mo. YTD YTD YTD Variance

Statement of Receipts

Mill Levy $26,084.10 $22,386.68 $160,560.81 $147,937.96 $2,753,933.00 ($2,593,372.19)

Recreation Center 77,024.46 64,793.96 495,490.04 399,831.85 1,232,675.00 (737,184.96)

Oaklawn Activity Center 642.00 266.00 3,070.00 1,514.00 5,300.00 (2,230.00)

Hubbard Center 0.00 0.00 3,199.24 0.00 5,000.00 (1,800.76)

Rock River Rapids 18.00 0.00 307,166.79 269,000.80 633,200.00 (326,033.21)

Adult Programs 11,214.64 28,952.56 72,084.46 101,567.09 185,540.00 (113,455.54)

Youth Programs 5,671.71 9,985.80 60,975.80 77,241.67 329,075.00 (268,099.20)

Oaklawn Programs 10.00 25.00 35.00 95.00 792.00 (757.00)

Special Programs 0.00 20.00 30.00 70.00 1,750.00 (1,720.00)

Other 12,321.00 13,727.00 38,915.00 34,916.60 46,808.00 (7,893.00)

Interest 392.15 338.74 14,556.85 10,919.93 50,000.00 (35,443.15)

Employee Benefit Fund 8,822.44 7,570.89 63,259.42 50,027.65 944,249.00 (880,989.58)

Encumbered Funds 0.00 0.00 0.00 0.00 3,794,633.00 (3,794,633.00)

Total Receipts $142,200.50 $148,066.63 $1,219,343.41 $1,093,122.55 $9,982,955.00 ($8,763,611.59)


Statement of Receipts & Expenditures

For the Five Months Ending Saturday, November 30, 2019

Actual Prior Actual Prior Budget Dollar

Current Mo. Current Mo. YTD YTD YTD Variance

Statement of Expenditures

Recreation Center $78,880.59 $68,103.84 $487,722.09 $458,394.30 $1,227,237.00 ($739,514.91)

Capital Fund 21,372.64 64,183.26 199,638.09 178,237.11 4,046,391.00 (3,846,752.91)

Oaklawn Activitiy Center 17,086.70 14,932.71 82,895.38 88,978.63 398,872.00 (315,976.62)

Hubbard Center 563.96 0.00 8,699.52 4,000.00 441,095.00 (432,395.48)

General Operating 142,556.87 113,802.69 455,484.73 413,386.83 1,127,652.00 (672,167.27)

Adult Programing 31,362.30 33,733.42 156,973.98 145,056.91 391,940.00 (234,966.02)

Youth Programing 17,548.64 18,529.24 118,699.36 113,642.26 374,350.00 (255,650.64)

Rock River Rapids 5,381.89 15,154.43 259,255.31 267,042.29 633,200.00 (373,944.69)

Oaklawn Programs 5,471.46 9,185.93 38,417.35 42,414.79 114,420.00 (76,002.65)

Special Programs 0.00 1,716.66 1,444.00 9,277.30 3,500.00 (2,056.00)

Maintenance 7,355.67 6,097.58 42,855.38 52,637.77 157,900.00 (115,044.62)

Employee Benefit Fund 82,894.54 74,493.20 412,221.80 380,247.79 971,498.00 (559,276.20)

Other 2,625.62 7,444.73 25,437.35 24,362.77 94,900.00 (69,462.65)

Total Expenditures $413,100.88 $427,377.69 $2,289,744.34 $2,177,678.75 $9,982,955.00 ($7,693,210.66)

Net overall Rev. vs Exp. ($270,900.38) ($279,311.06) ($1,070,400.93) ($1,084,556.20) $0.00 ($1,070,400.93)

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Derek Smith, Director of Administration DATE: January 6, 2020 RE: PERSONNEL ‐ CONSENT AGENDA The DRC has reached an agreement with Aimee Geist to fill the Art Director position. She will begin work on January 13. Aimee is currently interim Public Relations Director at the Wichita Art Museum. She has formally been Executive Director of Arts Partners and Curator of Education for Wichita State University Ulrich Museum of Art. We are excited to have her on Board as we near occupation of the Hubbard Arts Center. The DRC full time head count remains at 28 employees as it has since 2009. Attachment: Amy Geist Resume.

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Chris Drum, Superintendent of Recreation DATE: January 7, 2019 RE: SUPERINTENDENT REPORT

Met with DRC Chairperson, Laura Branstetter to review the December Board meeting agenda.

Attended weekly construction progress meetings with the Architect and Contractor for the Hubbard Arts Center project.

Ongoing management of the Hubbard Arts Center construction and review of progress, change orders and pay apps.

Reviewed 2020 goals for all full‐time staff.

Continue to work with the City of Derby regarding an updated ballfield management agreement which will include Decarsky Park.

Met with Character Coach, Steve Dickie, Director of Programs, Vanessa Buehne and Director of Facilities, Darcie Parkhurst regarding the agenda for our upcoming all‐staff in service on February 19th. Steve will facilitate our morning session to develop organizational core values.

Attended the Chamber Luncheon on December 12th.

Attended the staff Christmas workshop provided by the Wellness Committee.

Met with USD 260 Director of Operations, Burke Jones to introduce him to DRC staff and tour DRC facilities.

Attended the Christmas in the Park special event.

Interviewed multiple candidates for the Art Director position.

Held our first Hubbard Arts Center Grand Opening meeting to begin plans for the event.

Met with representatives from Butler College and several DRC staff regarding potential Sound Studio partnerships at the Hubbard Arts Center.

Met with USD 260 Assistant Superintendent of Curriculum, Holly Putnam regarding potential Sound Studio partnerships at the Hubbard Arts Center.

Working closely with the City of Derby and USD 260 to negotiate a parking agreement for the Hubbard Arts Center.

Working closely with Director of Facilities, Darcie Parkhurst on the development of facility use guidelines for the Hubbard Arts Center.

Administrative staff was off December 24 – 25 and December 31 – January 1 in observance of the Christmas and New Year’s holidays.

MEMORANDUM TO: DRC BOARD MEMBERS FROM: Darcie Parkhurst, Director of Facilities DATE: January 14, 2020 RE: DECEMBER FACILITY HIGHLIGHTS Director of Facilities

Held weekly meetings with aquatic and facility staff.

Total members for December are 7701.

Kids Club membership 367, attendance 1182.

DNMS bus membership 44 students, usage 645.

Completed corporate usage reports as well as corporate invoicing for monthly memberships.

Attended monthly meeting with Perfect Mind.

Attended the Just Tri Youth Triathlon Committee meeting on Dec. 2.

Completed goal setting and review with all full time facility staff.

Met with the Superintendent on Dec. 6 to review goals for 2020.

Attended an Exceptional Experiences Workgroup meeting on Dec. 9.

Attended the DRC Board Meeting on Dec. 10.

Participated in Santa’s Workshop and staff fun on Dec. 12.

Volunteered for set up at Christmas in the Park on Dec. 14.

Held a tour of the Hubbard Arts Center for the Kitchen Advisory Committee Dec. 19.

Participated in second round interviews for the Art Director position.

Attended Construction Meetings with Compton and SJCF.

Participated in monthly Wellness Committee meeting.

Continued to prepare for the opening of the Hubbard Arts Center. Assistant Director of Facilities

Held weekly meetings with aquatic and facility staff

Developed weekly work schedules for DRC and OAC facility staff

Attended Board Meeting Dec 10th

Participated in Santa’s Work Shop

Assisted in Set‐up and working Christmas in the Park

Attended weekly Hubbard Construction meetings

Met with BCS to reprogram OAC set points

Assisted with set‐up of new fitness equipment

Met with USD 260 staff to address concerns at DMS

Hired and orientated new Guest Services staff

Met with representatives from SW Paper concerning equipment and maintenance needs for the Hubbard Center

Met with Loper Electricians to trouble shoot Pool lighting issues

Fitness Center

New bands, Medicine Balls, and pull ropes ordered

New Squat machine installed

Stair Master replacement arms installed

Mid‐States repaired recumbent bike seat, elliptical step, and leg press adjustment handle.

Indoor Pool

Completed weekly schedules

Attended weekly staff and aquatic meetings

Performed weekly maintenance on filter systems

Co‐led in‐service on 12‐8‐2019

Hosted DHS Boys swim practices

Oaklawn Activity Center

Rentals Facilitated o Derby Barn Dancers o Village Steppers Event o Radio Control Club o Girl Scouts o Corvair Club o Private Rentals

Rock River Rapids

Season pass sales continued at discounted price of $55 through December 31 with a total of 512 sold.

Mailed out letters to 2019 staff inviting them back for the 2020 season

Two new floatables were delivered on December 27 Maintenance & Fleet DRC

Painting in all interior areas completed

Installation completed on clocks for pool

Ongoing pool ceiling lights issue being investigated by Loper OAC

Drive reflectors purchased to mark entry

Check valve added to cold side plumbing

Interior touch up painting has begun Buses

Routine maintenance performed on both White and Blue buses

Door Air Line repaired by the city shop on Blue Bus

Fleet

Routine maintenance performed

Master cylinder and thermostat replaced on 09’ Explorer by city shop

Recall repairs performed by Rusty Eck on 17’ Explorer Grounds

Tender Care removed Christmas lights

DRC Membership Comparison Report

2012 2013 2014 2015 2016 2017 2018 2019

Jan 4460 3961 5008 7089 7104 7629 7341 7459

Feb 4400 3863 5126 7025 7182 7655 7166 7532

Mar 4367 4113 5174 7259 7259 7946 5967 7862

April 4225 3854 4944 7005 7052 7854 7291 7569

May 4106 3742 4990 6786 7125 7547 6795 7527

June 4006 3709 4920 6708 7033 7309 6747 7534

July 3750 3502 4881 6330 6653 6990 6501 7206

Aug 3268 2940 4129 6512 6572 6087 6620 7681

Sept 3568 3153 4508 6019 6244 6345 6355 7665

Oct 3515 3571 4668 6156 6442 6606 6450 7569

Nov 3501 3963 4766 6397 6640 6886 6717 7730

Dec 3622 4354 4849 6486 6882 6642 6560 7701

46788 44725 57963 79772 82188 85496 80510 91035

construction membership promotion Go Live/new software Mar 15 new software reports

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Vanessa Buehne, Director of Programs DATE: January 3, 2020 RE: DECEMBER PROGRAM BOARD HIGHLIGHTS Program Area Highlights Director of Programs

Attended meetings with Dee Anna and the programmers throughout the month.

Met with the incoming spring interns to finalize paperwork for their school.

Attended weekly directors, all staff, and programmers meetings.

Attended internal meetings regarding: program marketing, Date Night Drop Off,

Just Tri youth triathlon, The Hubbard kitchen purchases/instructors, Hubbard

open house, and Exceptional Experiences Workgroup.

Assisted at and/or attended the following programs: Christmas in the Park,

Happy Noon Year, Palette Knife Painting, Christmas Wreath Class, Sr. Center

Paint class.

Christmas in the Park: attended meetings, secured and organized the food truck

and bounce house set up operation, created internal and external documents for

the event (including timelines, schedule of events, equipment list, staff duty list,

etc.) set up for and worked the event.

Attended a meeting the Championship Martial Arts to discuss any possible

partnership opportunities.

Attended a fitness demo at Homestead Derby Assisted Living to show them what

we could offer with our outreach program.

Attended Kitten Yoga that we hosted at the OAC.

Met with Chris in regards to the program department 2020 goals.

Attended the monthly Chamber Luncheon.

Attended Santa’s Workshop.

Assisted in the supervision the Art department in the absence of an Art Director.

Attended the programmers Christmas lunch at Chicken and Pickle.

Met with the new USD 260 Operations Director, Burke Jones, to discuss facility

needs.

Met with Holly Putnam with USD 260 to discuss possibly partnership

opportunities with the Hubbard Arts Center and The Cove.

Attended a tour of the Hubbard Arts Center with Butler Community College to

also discuss partnership opportunities with The Cove.

Compiled information for the Guest Services to use as another resource outside

of the Program Guide.

Attended a Facility Coordinator meeting to discuss winter programs.

Narrowed down art director applicants and sat in on interviews for the position.

Assistant Director of Programs

Attended meetings with Vanessa and the programmers throughout the month.

Assisted at and/or attended the following programs: Christmas in the Park,

Happy Noon Year, Camp DRC, Palette Knife Painting, Christmas Wreath Class, Sr.

Center Paint class.

Spent time observing staff in the Kids Club.

Attended internal meetings regarding: program marketing, Date Night Drop Off,

Just Tri youth triathlon, The Hubbard kitchen purchases/instructors, Hubbard

open house

Coordinated the information for the January DRC and school newsletters.

Christmas in the Park: attended meetings, organized volunteers and shuttle

drivers and worked the day of the event.

Completed the volunteer of the year letter, ordered the award and ordered

volunteer gifts.

Checked off the personal training sessions throughout the month.

Updated the OAC digital board.

Supervised the Art department in the absence of an Art Director. Specific details

are listed below.

Attended Rotations Day at DMS. Aimee Ediger and I led 2 art projects for 125 6th

graders.

Attended the programmers Christmas lunch at Chicken and Pickle.

Chris, Vanessa and I met with the new USD 260 Operations Director, Burke

Jones, to discuss facility needs.

Narrowed down art director applicants and sat in on interviews for the position.

Aquatics

DRC Aquatic Programs:

Assigned instructors for 37 private swim lessons

Created work schedules for WSI’s

Co‐developed & led indoor pool in‐service meeting on December 8

Coordinated Unsinkables program for 39 Oaklawn Elementary students

Submitted updates for DRC Aquatic programs website pages

Created 2020 mock drill calendar

Updated SCUBA partnership agreement

Completed spring Perfect Mind forms

Learned new American Red Cross system for entering classes/certificates

Updated all American Red Cross course syllabi for the 2020 season RRR Aquatic Programs:

Submitted updates for RRR website pages

Completed RRR 2020 staff training schedule Staff Emergency Preparedness (EAP):

Created and submitted monthly EAP tip for DRC staff newsletter

Coordinated and evaluated DRC staff response during DRC mock drill

Professional Development & Meetings:

Attended weekly staff, programmers and aquatic meetings

Attended monthly one‐on‐one meeting with Dee Anna and Vanessa

Volunteered during Christmas in the Park event

Attended monthly Association of Aquatic Professionals board meeting Art

Reserved facilities with outside organizations for winter programs: Derby Library, Drury Lane, DHS, and DMS.

Held an outreach wreath class for USD 260 Food Service. 21 people attended.

Coordinated details with Terri Pratt with Adventurous Babes regarding their upcoming outreach pottery class.

Contacted all art instructors to give them their winter class schedules.

Worked with Charles Turley, summer theater director, regarding the program and ordered script perusals.

Sent out invoices for recent outreach programs at the Sr. Center.

Began working on the spring programs.

Sent out performance photos to youth dance participants.

Outreach Paint & Sip class held at the Sr. Center.

Fitness Personal Training

Checked the personal training hours with the sessions used.

Ordered pullovers for the trainers

The personal training special is over on December 31 Group Fitness

Created and supervised the Bounce in the 2020 on New Year’s Eve.

Organizing a group fitness certification in January. Mash Up is a fitness certification that uses a format of interval training that can be used in water, cycle, or land classes. It is an opportunity for instructors to get CEC’s and learn new things.

The holiday fitness class schedule started on Dec 23 to Jan 1.

We resumed the regular fitness schedule on January 2. Aquatics Group Fitness

Purchased new equipment for the aquatic classes

Met with a few aquatic instructors on future classes

Carol Ruff taught a special makeup class for the girls DHS basketball team Outreach

Continue outreach for Wayland Enterprise with a stretching class at the OAC location.

Met with Homestead Assisted Living on possible future outreach

Organize and preparing for outreach programs that start in January o DHS baseball yoga classes o DHS girls soccer team boot camp class o El Paso Animal Hospital; on location weekly yoga class o Senior Center: Life in Motion class at their location

Derby Middle School ~ Activity Day o Wellness offered nutrition information o Art offered an art project o Fitness hosted a yoga class

Health Coaching

Our health coaching team gave a nutrition and life in motion presentation to the staff at Derby Hills as an outreach program

Special Events

Bounce in 2020 on New Year’s Eve; this class was a circuit type class that included trampolines.

Volunteered for the Christmas in the Park event with the bounce houses.

Maintain No Gain last weigh in is the second week of January. Created the idea for the shirt design and looked for competitive pricing.

Attended the first Just Tri meeting to start the details of the event. Marketing

Continue marketing of the classes that are low in attendance.

Partner with corporate wellness on future outreach marketing Health and Wellness Derby Recreation Commission

Attended programmer’s Christmas event.

Cancelled Pickleball luncheon due to low attendance.

Helped with Christmas in the Park breakfast event.

Went to committee meeting regarding Hubbard’s open house.

Cleaned up email account.

Derby Health Collaborative

Interviewed and hired kitchen instructors.

Develop new class, Diabetes Academy.

Researched information for Youth Job Connections brochure.

Met with representative from United Healthcare to discuss partnership.

Closed community health survey (592 respondents) and selected winners for the

incentives.

Met with new kitchen instructors to discuss spring classes.

Met with kitchen advisory committee.

Toured Hubbard Center with cooking instructors and advisory committee

Began developing spring health and wellness programs.

Attended Sedgwick Counties’ CHIP (Community Health Improvement Plan)

planning meeting.

Met with finance regarding procedures for kitchen purchases.

Met with marketing regarding kitchen.

Taught wellness classes for Derby Middle School for their rotations day.

Attended Wichita Health and Wellness Coalition meeting.

Held Crib Clinic.

Continued to work on the development of a Kitchen procedure manual.

Attended monthly Food Volunteer meeting.

Met with client for diabetes health coaching.

Taught the Real Skinny on Fat Class and Prevent T2.

Updated Facebook and Wellness pages.

Updated website.

Developed and sent HealthLink Newsletter.

Employee Wellness

Finalized “Giving the Basics” service project.

Held Santa’s Workshop event and games.

Finalized employee wellness 2020 packet.

Developed and sent newsletter.

Corporate Wellness

Continued working with Susie and Darcie on corporate wellness.

Sent wellness information to the school district.

Special Events, Special Programs and Oaklawn

We held our annual Breakfast with Santa event at the Pavilion at the Madison Avenue Central Park from 8‐10:30am. Entry fee of $7 included pancake and sausage breakfast catered by Riverside, and a photo with Santa. There were about 215 in attendance.

Organized and delivered the craft project to the Oaklawn Improvement District for their Breakfast with Santa event. Also attended the event to assist with activities. Approximately 115 in attendance.

Coordinated and attended the Senior Christmas Program dinner at the Senior Center.

Continued to oversee the OAC Afterschool Program. Entered in the remaining children on the waitlist (16). Also made a new staff schedule to start after the holidays.

Finished final prep work and decorating for the Happy Noon Years event. About 75 people in attendance.

Reviewed and added volunteers to the Volunteer Report.

Attended all regularly schedule meetings at the DRC.

Scheduled staff for Camp DRC during winter break. Held 6 days of Camp DRC at the Oaklawn Activity Center. Participants played games in the gym, used the computer lab and went swimming daily.

We ended session 2 of Connect at the area elementary schools. Session 3 will begin in January.

Began preparing for the upcoming Free Spirits Soup Supper.

Completed the annual registration for Special Olympics Kansas for the Derby Free Spirits.

Prepared for and held Free Spirits Board meeting.

Continued to oversee Program Coordinators programs and meet with her weekly to review programs and guide her in her new position.

Registered for upcoming KCCTO courses.

Began coordinating spring programs.

Completed financials for Free Spirits and sent to Special Olympics Kansas. Sports

Supervised youth and adult sports on nights and weekends.

Held open court Pickle ball on Tuesday’s, Wednesday’s and Thursday’s at DRC and Friday’s at OAC.

Scheduled sports officials and scorekeepers for youth and adult winter sports leagues.

Purchased new Tae kwon Do training equipment for classes.

Held DRC youth basketball coaches meeting this month.

Attended ball field management meeting with the city of Derby.

Scheduled youth sports practices for DRC basketball teams.

Adult basketball league began this month.

Met with DRC Sports Supervisors to discuss winter/spring schedules.

MEMORANDUM

TO: DRC BOARD MEMBERS

FROM: Derek Smith, Director of Administration

DATE: January 9, 2020

RE: DECEMBER ADMINISTRATIVE HIGHLIGHTS

Accounting/Risk Management

Reviewed monthly financials with Superintendent and Accounting Director.

Preparing for year end financial items necessary on calendar basis.

Reviewed 2018‐2019 Audit. Contracts

Tracking expenditures on Hubbard Art Center project. Pay apps, change orders and non‐construction related spending.

Developing draft Parks and Athletic Field Management for discussions with City of Derby.

Presented OID maintenance agreement to OID Board for review and approval in Janauary.

Renewing annual sponsorship agreements with various organizations.

Renewing Annual Swim Club Agreements. Personnel

Completed hire of new Art Director.

Orientation and employee paperwork with new Art Director.

Numerous part time hires.

Completed enrolling staff with UHC and Delta Dental.

Attended Employee Wellness Committee

Enrolled staff in FSA program including employer incentives.

Enrolled staff in optional eye insurance program. Other

Received approval from OID on needed field maintenance material for Idelwild Filed. Technology Replaced a hard drive on one of our OAC main computers that runs our HVAC software. Worked with One Source Technology on moving our current Email Server to Microsoft 365. This was a

necessary upgrade

Fixed DHCP server that was having some problems. Worked with Carey Hoffman on the updated sound system for the Hubbard Arts Center. Worked with Aquatics on the 2019 Rock River Rapids annual report. Met with Compton Construction on several issues in regard to construction on the Hubbard Arts

Center. Cleaned out some old server files and updated our servers. Designed new marketing banners for the parking lot. Worked with BRG Clocks in getting our new LED clocks in the aquatics area. Met with Director of Admin on goals for the upcoming year. Fixed some issues we were having with our DRC LED sign connections. Met with Commlink in regard to the Hubbard Arts Center project timeline. Met with Gateway on a new revised plan for our fiber optic cable for the Hubbard Arts Center. Did some logo work for our 20% off campaign set to start Jan 2. Met with the Historical Society for in helping with the upcoming “Horses Hats, and Roses” fundraiser. Marketing Community Involvement

Met with community marketing partners

Attended closing year lunch with Chamber

Attended New Day Yoga ribbon cutting

Promotion of DRC Job openings Health Collaborative

Sent emails about Cooking instructors

Met with Debbie about Kitchen name and marketing the kitchen when it opens Program Support

Attended and helped Christmas in the Park

Winter Program Guide was printed and handed out.

Bounce Burn video for promotion

Started winter production schedule marketing

Winter newsletters

Met with Aimee about Mashup fitness, promoted as discussed

Met with USD 260 Curriculum coordinator to see how we can help as a partner Rock River Rapids

Ran a last chance ad for $55 season passes.

Sent out email for last chance on $55 season passes.

Began working on 2020 budget

Miscellaneous

Began Winter Campaign Promotion

Wrote press release for new Program Coordinator, Ashlynn

KSN filming with Good Day Kansas

Re‐worked website pages for programs

Met with Butler for a tour of Hubbard Arts Center

Met with HAC grand opening planning committee

Participated in interviews for Art Director

Social Media DRC Facebook ‘likes’ – From Dec 9‐Jan 5 : 73 new page likes, 78 new page followers, 7 actions on page (call now button), 22,040 reach (seeing our posts on their newsfeed), 1,902 page views, 7,879 post engagements (likes, comments, shares), and 11 recommendations. RRR Facebook ‘likes’ – From Dec 9‐Jan 5 : 16 new page likes, 16 new page followers, 0 actions on page (call now button), 6,056 reach (seeing our posts on their newsfeed), 151 page views, 85 post engagements (likes, comments, shares), and 0 recommendations.

MEMORANDUM TO: DRC BOARD MEMBERS FROM: Vanessa Buehne, Director of Programs DATE: January 8, 2020 RE: CHRISTMAS IN THE PARK We are excited to present on this year’s new event, Christmas in the Park. At the meeting we will discuss details and share the fun photos from the event. We will answer any questions you have at the meeting.

1/10/2020

1

Christmas in the Park

December 14, 2019

8:00 a.m. ‐7:00 p.m.

Madison Avenue Central Park

• Collaboration with three organizations:

– DRC: Breakfast with Santa

– Library: Santa’s Village

– Julie Olmsted with Farmers Insurance: Carriage Rides in the Park

Highlights of activities:

A Pancake Breakfast with Toppings Table

Pictures with Santa

Letters to Santa, Christmas crafts, toy trains

Inflatables, Reindeer, Petting Zoo, Mini horses

Carriage Rides and Carolers

Food Trucks

Gingerbread decorating contest

Number of Participants211 – Breakfast with Santa

4,500 – Approximate for entire event

1/10/2020

2

• Don Hattan

• Decarsky Foundation

• Derby Community Foundation

• BRG

• Security 1st Title

• El Past Animal Hospital

• Stress Busters Massage

• Clellesha Martin Esthetician

• Meritrust

• DHS Key Club – 12

• NHS – 5

• Swim/Dive/Cross Country – 13

• Derby Americorps – 2

• Community – 2

• DRC ‐ 17

• DRC Staff

1. Continue collaboration 2. Expand activities/attractions

1/10/2020

3

MEMORANDUM


FROM: Darcie Parkhurst, Director of Facilities


RE: HUBBARD ARTS CENTER UPDATE

Construction:

The Facility Committee meets with Compton and SJCF to review any information

necessary every Tuesday at 9:30am.

Flooring throughout facility is progressing and should be completed in the next two to

three weeks.

Roof repairs continued after our last large rain revealed a few leaks that were identified

for repair.

Painting is nearing completion on the inside and after some weather delay the outside

will be completed as well.

Electrical work throughout the facility is in full swing. Lighting in the studios, meeting

rooms and front office area are nearing completion.

Casework has been installed throughout the facility with minimal work left in the

kitchen.

Kitchen equipment is scheduled for install and is being coordinated with all contractors

that need to be there for that project.

Cable and wiring throughout the facility for sound and visual will begin soon.

Equipment has been ordered and staff walked through the facility with contractors to

identify needs in every room.

Planning:

Furniture has been ordered and should arrive this month. MITYLITE will be the last to

arrive around the second week in February.

Staff is putting together supply and equipment plans for areas throughout the facility.

Staff continues to review plans for operation and is working toward final

recommendations for Board approval.

Record keeping of all change orders and pay apps has been established and

documented.

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Dee Anna, Assistant Director of Programs DATE: January 8, 2020 RE: ANNUAL VOLUNTEER OF THE YEAR AWARD The Volunteer of the Year committee has chosen Coy Schwager to be our Volunteer of the Year. We will be honoring his volunteerism for coaching youth sports. We will present a plaque to him at our board meeting.

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Derek Smith, Director of Administration DATE: January 10, 2020 RE: 2018‐2019 AUDIT REPORT Eric Myers from George, Bowerman and Noel, P.A., will be attending the board meeting to present to you the financial statements and independent auditor’s report for the year 2018‐2019 for the Derby Recreation Commission. Information from the audit is included in your packets.


COMMUNICATION WITH THOSE

CHARGED WITH GOVERNANCE

January 10, 2020

George, Bowerman & Noel, P.A. Certified Public Accountants


Business Consultants Tax Advisors

12001 E. 13th St. North· Wichita, Kansas 67206· Telephone (316) 262-6277 • Fax (316) 265-6150

January 10,2020

Board of Commissioners Derby Recreation Commission 801 E. Market, P.O. Box 324 Derby, Kansas 67037

We have audited the financial statements of the governmental activities and each major fund of the Derby Recreation Commission (Commission) for the year ended June 30, 2019. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated January 4, 2019. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Derby Recreation Commission are described in Note 1 to the financial statements. The Commission adopted no new accounting policies and the application of existing policies was not changed during the fiscal year 2019. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Derby Recreation Commission's financial statements were:

• Depreciation expense for 2019 is based upon estimates of useful lives and is allocated to the functional expense category in which the capital asset is principally being utilized.

• Accounts payable at June 30, 2019 represent valid claims for goods and/or services received prior to year-end.

• Encumbrances outstanding at June 30, 2019 represent valid commitments by the Commission in which the goods or services had not been received by year-end.

Board of Commissioners Derby Recreation Commission January 10,2020 Page 2

• Accrued compensated absence liabilities are based upon vested hours accrued and current wage rates at June 30, 2019.

• Accrued payroll is based upon estimates of hours worked through June 30, 2019 and current wage and salary rates.

• The net pension liability attributable to the Kansas Public Employees Retirement System and the deferred inflows of resources, deferred outflows of reSOl,lrces and pension expense is based upon actuarial valuations prepared to determine the actuarial contribution rate by group with the Commission's share being based on the ratio of its contributions to the total contributions of the group in which it is included.

We evaluated the key factors and assumptions used to develop the above described estimates in determining that they are reasonable in relation to the financial statements taken as a whole.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in working with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements and those adjustments are detailed in the attached schedule.

In addition, none of the misstatements detected by us as a result of audit procedures and uncorrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole. Also attached is a schedule of the proposed audit adjustments that were not made to the financial statements.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting or auditing matter, whether or not resolved to our satisfaction that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

Board of Commissioners Derby Recreation Commission January 10,2020 Page 3

We have requested certain representations from management that are included in the management representation letter dated January 10,2020.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a ,consultation involves application of an accounting principle to the governmental unit's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were not such consultations with other accountants.

Other Audit Findings or Issues

Other issues discussed with management during our audit included the following:

• Accounts receivable reconciliations and related journal entry to correct.

• Reviewing procedures for verification of scanned documents prior to the destruction of the documents.

• Completing and reviewing payroll tax deposits when the payroll process has been completed to avoid any penalty assessments for late payment of withholding taxes.

• KPERS payout of employees working after retirement.

This report is intended solely for the information and use of the Board of Commissioners and management and is not intended to be and should not be used by anyone other than these specified parties.

Yours very truly,

JJ~.;8~ ~' n~If.A,

Derby Recreation Commission Audit Adjusting Entries 6-30-19

W/P Reference Account Description

(1 ) 300-1 General Fund:

Capital improvement Accounts Payable

To book unrecorded liabilities.

(2) 210-1 Accounts receivable

Reserve for contingency

To correct client entry to adjust accounts receivable.

Total All Pages

P 0

s t e d Debit Credit

.J 13,612.00

.J 13,612.00

.J 7,253.90

.J 7,253.90

20,865.90 20,865.90

50 Page 1 of 1

Derby Recreation Commission Audit Adjusting -Entries Waived 6/30/19

W/P Ref

KPERS disability deferred outflows Net Position

KPERS expense KPERS diability liability KPERS disability deferred inflows

To record GASB 75 liability and related deferred inflows and outflows.

Totals - All Entries

Debit

18,924.00 53,020.00

71,944.00

Credit

10,983.00 49,988.00 10,973.00

71,944.00

Assets Increase

(Decrease)

18,924.00

18,924.00

Liabilities Increase

(Decrease)

60,971.00

60,971.00

55 1 {)f 1

Equity Revenues Expenditures Increase Increase Increase

(Decrease) (Decrease) {Decrease)

-53,020.00 0.00 -10,983.00

-53,020.00 0.00 -10,983.00

January 10,2020

George, Bowerman & Noel, P.A. 301 North Main, Suite 1350 Wichita, Kansas 67202

Gentlemen:

801 EAST MARKET

P.O. BOX 324

DERBY, KS 67037

TEL 316-788-3781

FAX 316-788-6549

This representation letter is provided in connection with your audit of the component unit financial statements of the Derby Recreation Commission, Derby, Kansas, which comprise the respective financial position of the governmental activities and each major fund as of June 30, 2019, and the respective changes in financial position for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America CU.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve the omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatelnent. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.

We confirm, to the best of our knowledge and belief, as of January 10,2020, the following representations made to you during your audit:

1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter, including our responsibility for the preparation and fair presentation of the financial statements and for preparation of the supplementary information in accordance with the applicable criteria.

2. The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary govennnent and all component units required by generally accepted accounting principles to be included in the financial reporting entity.

3. We acknowledge our responsibility for the design, implementation and maintenance of internal control relevant to the preparation. and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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INSPIRE THE HIGHEST QUALITY OF LIFE THROUGH EXCEPTIONAL EXPERIENCES.

George, Bowerman & Noel, P.A. January 10,2020 Page 2

4. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud.

5. Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

6. Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with the requirements of U.S . GAAP.

7. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements.

8. The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statement for each opinion unit. A list of the uncorrected misstatements is attached to this representation letter.

9. The effects of all known actual or possible litigation, claims and assessments have been accounted for and disclosed in accordance with U.S. GAAP.

10. Guarantees, whether written or oral, under which the Derby Recreation Commission is contingently liable, if any, have been properly recorded or disclosed.

Information Provided

11. We have provided you with:

a. Access to all infonnation, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation and other matters.

b. Additional information that you have requested from us for the purpose of the audit.

c. Unrestricted access to persons within the entity from whom you detennined it necessary to obtain audit evidence.

d. Minutes of the meetings of the Derby Recreation Commission or summaries of actions of recent meetings for which minutes have not yet been prepared.

George, Bowerman & Noel, P.A. January 10,2020 Page 3

12. All material transactions have been recorded in the accounting records and are reflected in the financial statements.

13. We have disclosed to you the results of our assessment of the risk the financial statements may be materially misstated as a result of fraud.

14. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

a. Management,

b. Employees who have significant roles in internal control, or

c. Others where the fraud could have a material effect on the financial statements.

15. We have no knowledge of any allegations of fraud or suspected fraud affecting the entity received in communications from volunteers, former volunteers, analysts, regulators, or others.

16. We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.

17. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.

18. We have disclosed to you the identity of the entity's related parties and all the related party relationships and transactions of which we are aware.

Government - Specific

19. We have made available to you all financial records and related data.

20. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.

21. We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether any recommendations have been implemented.

George, Bowerman & Noel, P.A. Jan uary 10, 2020 Page 4

22. The Derby Recreation Commission has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity.

23. We are responsible for the Derby Recreation Commission's compliance with laws, regulations, provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual provisions for reporting specific activities in separate funds.

24. We have identified and disclosed to you all laws, regulations and provisions of contracts and agreements that we believe have a direct and material effect on the determination of financial statement amounts, or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

25. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

26. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the detennination of financial statement amounts or other financial data significant to the audit objectives.

27. There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting and amending budgets), terms of contractual agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, or for reporting on noncompliance.

28. As part of your audit, you assisted with preparation of the financial statements and related notes and preparation of depreciation schedules. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved and accepted responsibility for those financial statements and related notes.

29. The Derby Recreation Commission has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as

George, Bowerman & Noel, P.A. January 10,2020 PageS

collateral, except for facilities and equipment being acquired under capital lease arrangements.

30. The Derby Recreation Commission has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

31. The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations, if any.

32. The financial statements properly classify all funds and activities.

33. All funds that meet the quantitative criteria in GASB Statement Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.

34. Components of net position (net investment in capital assets; restricted; and unrestricted) and equity amounts are properly classified and, if applicable, approved.

35. Investments, derivative instruments, and land and other real estate held by endowments, if any, are properly valued.

36. Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis.

37. Revenues are appropriately classified in the statement of activities within program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.

38. Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported.

39. Special and extraordinary items are appropriately classified and reported, if any.

40. Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed.

41. Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.

George, Bowerman & Noel, PA. January 10,2020 Page 6

42. We have appropriately disclosed the Derby Recreation Commission's policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy.

43. We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation ofRSI.


Laura Branstetter, Chairman of the Board

Chris Drum, Superintendent of Recreation

Derek Smith, Director of Administration

Janet Roberts, Accounting Director


COMPONENT UNIT

FINANCIAL STATEMENTS

WITH

INDEPENDENT AUDITOR'S REPORT

YEAR ENDED JUNE 30, 2019


TABLE OF CONTENTS

Independent Auditor's Report ........ , .................................................................................................. 1

Management's Discussion and Analysis .......................................................................................... 3

Basic Financial Statements:

Gov~rnment-wide Financial Statements: Statement of Net Position ....................................................................................................... 11 Statement of Activities ............................................................................................................ 12

Fund Financial Statements: Balance Sheet - Governmental Funds .................................................................................... 13 Reconciliation of Total Governmental Fund Balances to

Net Position of Governmental Activities ........................................................................... 14 Statement of Revenues, Expenditures and Changes in Fund

Balances - All Governmental Funds .................................................................................. 15 Reconciliation of the Statement of Revenues, Expenditures

and Changes in Fund Balances of Governmental Funds to the Statement of Activities ............................................................................................. 16

Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual- Budget Basis:

General Fund .................................................................................................................. 17 Employee Benefit Fund ................................................................................................. 18

Notes to Financial Statements ..................................................................................................... 19

Required Supplementary Information: Schedule of Commission's Proportionate Share of Net Pension Liability ................................ .37 Schedule of Commission's Contributions ................................................................................... 3 7

George, Bowerman & Noel, P.A.

Certified Public Accountants Management Consultants

Tax Advisors

12001 E. 13th St. North Wichita, Kansas 67206 Telephone (316) 262-6277 Fax (316) 265-6150

INDEPENDENT AUDITOR'S REPORT

Soard of Directors Derby Recreation Commission Derby, Kansas

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of the Derby Recreation Commission (Commission), Derby, Kansas, a component unit of Unified School District No. 260, Derby, Kansas, as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the Commission's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the Kansas Municipal Audit and Accounting Guide. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. Accordingly, we ex:press no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Derby Recreation Commission, Derby, Kansas, as of June 30, 2019, and the respective changes in

- financial position and the respective budgetary comparison for the General Fund and Employee Benefits Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the Schedule of Commission's Proportionate Share of the Net Pension Liability and the Schedule of Commission's Contributions, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Wichita, Kansas January 10, 2020

2

DEIWY RECREATION COMMISSION

MANAGEMENT'S DISCUSSION AND ANALYSIS

For the Year Ended June 30, 2019

As management of the Derby Recreation Commission, we offer readers of the Commission's fim;\l1cial statements this narrative overview and analysis of the financial activities of the Commission for the fiscal year ended June 30, 2019. We encourage readers to consider the information pres((nted here in conjunction with additional information that we have furnished in the Commission's basic financial statements, which immediately follow this section.

FINANCIAL HIGHLIGHTS

• The assets and deferred outflows of resources of the Derby Recreation Commission exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $6,105,418 (net position). Of this amount, $2,182,334 (unrestricted net position) may be used to meet the Commission's ongoing obligations to citizens and creditors in accordance with the Commission's fiscal policies.

• The Commission's financial position improved during the current fiscal year. The Commission's total net position increased by $399,017 during the current fiscal year.

• As of the close of the current fiscal year, the Commission's governmental funds reported combined ending fund balances of $3,536,002 an increase of $230,086 or 7.0%. Of the ending combined fund balance amount, $15,815 is restricted, $21,912 is committed, $3,767,383 is assigned and $(269,108) is unassigned.

• At the end of the current fiscal year, $3,767,383 is assigned to assist in funding the subsequent year's budget. The total ending uncommitted fund balance for the General Fund was $3,498,275 or 62% of the total General Fund expenditures for the most recent fiscal year.

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the Commission's basic financial statements. The Commission's basic financial statements are comprised of three components: (1) government-wide financial statements, (2) fund financial statements and (3) notes to the financial statements.

Government-wide financial statements - The government-wide financial statements are designed to provide readers with a broad overview of the Commission's finances, in a manner similar to a private-sector business.

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The Statement of Net Position presents information on all of the Commission's assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Commission is improving or deteriorating.

The Statement of Activities presents information showing how the Commission's net position changed during the fiscal year. All changes in net position are reported when the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for certain items that will only result in cash flows in the future fiscal periods (e.g., earned but not used compensated absences).

Both of the government.wide financial statements present the functions of the Commission that are principally supported by taxes and charges for service revenues (governmental activities). The governmental activities of the Commission include general operations, the recreation center, maintenance, adult, youth, Oaklawn Activity Center and special programs, the Rock River Rapids outdoor aquatic park, concession operations, bus and other activities.

The government-wide financial statements can be found on pages 11 - 12 of this report.

Fund financial statements - A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Commission, like other state and local governments, utilizes fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Commission are governmental funds.

Governmental Funds - Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on current sources and uses of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating an entity's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term effect of the Commission's near-term financing decisions. Both the governmental funds balance sheet and the governmental fund statements of revenues, expenditures and change in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The Commission maintains two governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances for the General and Employee Benefit funds, both of which are considered major funds.

The basic governmental fund financial statements can be found on pages 13 - 18 of this report.

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Notes to the Financial Statements - The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 19 - 36 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

The assets of the Commission are classified as current assets and capital assets. Cash, investments and receivables are current assets. These assets are available to provide resources for the near-term operations of the Commission. The majority of the current assets are comprised of cash and investments. The significant cash and investment balances are the result of the State legislature'S accelerated tax collection of the second half property tax payments previously due June 20 (July 20 distribution) to May 10 (June 5 distribution). As a result of this change, the Commission has received approximately 99% of its 2019 budgeted tax distributions prior to June 30, 2019 from Derby Unified School District No. 260.

Capital assets (e.g., buildings and improvements, machinery, equipment and vehicles) comprise 64.0% of total net position and are used to provide services to citizens; consequently these assets are not available for future spending. Although the Commission's net position reflects the investment in capital assets net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the assets themselves cannot be used to liquidate these liabilities.

Current and long-term liabilities are classified based on anticipated liquidation either in the nearterm or in the future. Current liabilities include accounts payable, accrued salaries and benefits and current debt obligations. The liquidation of current liabilities is anticipated to be either from currently available resources, current assets or new resources that become available during fiscal year 2020. Long-term liabilities such as long-term debt obligations and compensated absences payable will be liquidated from resources that will become available after fiscal year 2020.

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the Commission, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $6,105,418 as of June 30, 2019. The Commission's net position reflects $3,907,269 as its net investment in capital assets. This amount represents the total cost of capital assets net of accumulated depreciation and any debt used to acquire those assets that are still outstanding. The Commission's unrestricted net assets of $2,182,334 may be used to meet the Commission's ongoing obligations to citizens and creditors.

DERBY RECREATION COMMISSION COMPARATIVE SUMMARY OF NET POSITION

June 30, 2019 and 2018

Governmental Activities

Current and other assets Capital assets

5

2019 2018

$ 3,856,803 9,202,269

$ 3,780,916 7,299,543

Total assets

Deferred outflows of resources related to pensions

Long-term liabilities Other liabilities

Total liabilities

Deferred inflows of resources related to pensions

Net position: Net investment in capital assets Restrict for employee benefits Unrestricted

Total net position

Governmental Activities 2019 2018

$13,059,072

456,860

6,949,984 327,311

7,277,295

133,219

3,907,269 15,815

2,182,334

$ 6,105.418

$11,080.459

539,512

5,360,966 481,852

5,842,818

70,752

3,754,543 29,245

1,922,613

$ 5,706.401

Analysis of the Commission's operations - The following table provides a summary of the Commission's operations for the years ended June 30, 2019 and 2018. The Commission's net position increased by $399,017, which represents a 7.0% increase in net position.

DERBY RECREATION COMMISSION COMP ARA TIVE SCHEDULE OF CHANGES IN NET POSITION

Fiscal Year Ended June 30, 2019 and 2018

Revenues: Program revenues:

Charges for services Operating grants and contributions Capital grants and contributions

General revenues: Payments from Unified School District

No. 260 for property taxes Investment earnings

Total revenues

6


$ 2,218,693 36,860

3,530,347 51,686

5,837,586

$ 2,190,467 19,090

3,383,378 25,974

5,618,909


Expenses: Recreation Center $ 1,879,318 $ 1,877,370 General operating 1,269,339 1,236,445 Maintenance 174,098 163,974 Adult programs 515,246 447,424 Youth programs 380,073 370,724 Oaklawn programs 170,603 157,592 Special programs 34,483 33,155 Rock River Rapids 594,008 625,753 Oaklawn Recreation Center 295,320 321,974 Hubbard Center 10,609 13,402 Bus operations and other 33,594 37,116 Interest on long-term debt 81,878 85,887

Total expenses 5,438,569 5,370,816

Increase in net position 399,017 248,093 Net position - July 1 5,706,401 5,458,308

Net position - June 30 $ 6,105.418 $ 5!106AOI

Key elements of the increase in net position for governmental activities are as follows:

• Total revenues increased by $218,677, or approximately 3.9%, and total expenses increased by $67,753 or approximately 1.3%, for 2019.

• Payments received from Derby Unified School District No. 260 increased by $146,969 (4.3%) during the fiscal year. The General Fund tax receipts increased by $102,729 and the Employee Benefits Fund increased $44,240. These changes were anticipated in the preparation of the Commission's 2019 budget.

• Charges for services increased $28,226, or 1.3% from 2018. Recreation Center charges increased by $51,298 and Rock River Rapids Aquatic Park charges decreased by $31,745.

• Operating grants and contributions decreased by $17,770 for 2019, which was principally a decrease in youth program grants and contributions.

• Total governmental activities expenses increased by $67,753, or about 1.3% for 2019.

• Approximately 63% of total functional expenses are payroll and related benefit costs. Salary costs increased approximately $29,800 for 2019.

Functional area costs were consistent with 2018 amounts.

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FINANCIAL ANALYSIS OF THE COMMISSION'S FUNDS

Governmental funds - The focus of the Commission's funds is to provide information on nearterm inflows, outflows and balances of spendable resources. Such information is useful in assessing the Commission's fmancing requirements. In particular, unrestricted fund balance may serve as a useful measure of the Commission's net resources available for spending at the end of the fiscal year.

At the end of the current fiscal year, the Commission's governmental funds reported combined ending fund balances of $3,536,002 with approximately 106.5% of this amount classified as assigned equity and available for use within the Commission's designation and policies.

In the General Fund, total revenues were $4,942,582 for 2019 compared to $4,768,145 for 2018, or an increase of $174,437. The tax appropriations from Derby Unified School District No. 260 increased by $102,729 and other charges and fees increased by $45,996. Rock River Rapids charges decreased $31,745 for 2019. Interest earnings increased $25,712 due to increased balances available for investment and slightly higher earnings rates. General fund total expenditures increased by $60,915 with debt service expenditures decreasing $1,000. All other functional expenditure areas increased a combined $59,915.

The Employee Benefit Fund total revenues increased by $44,240, which was related to tax appropriations from Derby Unified School District No. 260. Expenditures increased by $86,915.

General Fund Budgetary Highlights - The General Fund total actual revenues ($4,942,582) were 99.7% of the total amount anticipated in the 2019 budget. Expenditures on a budgetary basis totaled $4,612,774, which represented only 57.2% of the budgeted expenditures for 2019. The result was an increase in budgetary basis fund balance for the General Fund in the amount of $329,808, or about a 10.4% increase from the beginning of the year fund balance. The actual carry over balance to the 2020 budget was $3,498,275 and the anticipated carry over balance in funding the 2020 budget was $3,767,383, a difference of$269,108.

The State Legislature's enactment in 2004 of accelerated tax collection requirements requiring property owner tax payments and the related distribution thereof, before June 30th artificially inflates the Commission's reserves at year-end. These distributions annually leave the Commission in a negative cash flow mode through the first seven months of each fiscal year, as the first tax distribution for the 2020 budget year is January 20, 2020. This requires sufficient cash reserves to meet obligations during that period.

The economic changes at the national, state and local levels will require continuous monitoring and may effect future assessed valuations and membership renewals. However, the completion of the Derby Recreation Center remodel project has had a positive reaction from patrons resulting in increased memberships. The Commission's 10-year pro-forma forecasts will need to be monitored closely to identify if our past performance supports future projections, or if adjustments need to be made to cover future obligations. A healthy fund balance will provide protection against any detrimental financial effects of these situations.

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CAPITAL ASSETS

The Commission's investment in capital assets for its governmental activities as of June 30, 2019 amounts to $9,202,269 (net of accumulated depreciation). The investment in capital assets inch,ldes buildings and improvements, machinery and equipment and vehicles. Capital asset acquisitions totaled $2,390,262 during 2019. Major capital asset events during the current fiscal year included the following:

• Construction work in progress related tothe Hubbard Arts Center project of$2,090,373.

• Replacement of fitness equipment at a total cost of$110,728.

• Replacement of the dehumidification unit at the Recreation Center at a cost of$96,560.

Capital Assets at Year-End Net of Accumulated Depreciation

June 30, 2019 and 2018


Buildings and improvements Machinery and equipment Vehicles Construction work in progress

Total

2019 2018

$ 6,121,418 942,724

47,754 2,090.373

$ 9,202,269

$ 6,307,871 906,976

84,696

$ 7,299,543

Additional information on the Commission's capital assets can be found in Note 3 on page 26 -27 of this report.

DEBT ADMINISTRATION

At the end of the current fiscal year, the Commission had total long-term debt obligations under a capital lease arrangement of $5,295,000 related to the Derby Recreation Center remodel and Hubbard Arts Center projects. During the current fiscal year, $205,000 principal on the capital lease obligation with the City of Derby was retired. The Commission's total commitments for compensated absences totaled $197,470 at the end of the current fiscal year, a net increase of $4,861. The Commission's unfunded net pension liability related to the Kansas Public Employees Retirement System (KPERS) was $1,457,514 at June 30, 2019, a net decrease of $165,843.

Additional information on the Commission's long-term debt can be found in Note 4 on pages 27 - 29 of this report.

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ECONOMIC FACTORS AND NEXT YEAR'S BUDGET ANI) RATES

In the 2019-2020 budget, General Fund revenues are budgeted to increase $286,782 or about 5.79% from the 2018-2019 budget year with appropriations from Derby Unified School District No. 260 representing about 52.5% of the total General Fund budgeted revenues. Certified assessed valuations estimated for the 2019-2020 budget year, on which the USD No. 260 appropriations are derived, increased about 5.75% from the preceding year. The Commission's total estimated assessed valuations for the 2019-2020 budget year are $458,498,699. Total General Fund budgeted expenditures for the 2019-2020 budget year are $9,011,457, an increase of$951,787 from the 2018-2019 budget year.

Due to stable certified assessed valuations, the mill levy for the General Fund of the Commission reflected no increase for the 2019-2020 budget as compared to the 2018-2019 budget. The Employee Benefit Fund budgeted expenditures increased for the 2019-2020 budget in the amount of $38,862. The 2019-2020 mill levy rate for the Employee Benefit Fund is 1.922 mills compared to the 2018-2019 budget of 1.918, or an increase of .004 mills.

REQUEST FOR INFORMATION

The financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the Commission's finances. If you have questions about this report or need any additional information, contact the Derby Recreation Commission, Attention: Superintendent of Recreation, at 801 East Market, P.O. Box 324, Derby, Kansas 67037, call (316) 788-3781, or e-mail [email protected].

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BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS

Cash and investments Accounts receivable Accrued interest receivable Capital assets:

Buildings and improvements Machinery and equipment Vehicles Construction work in progress Accumulated depreciation

Total Assets

DERBY R£CREATION COMMISSION

STATEMENT OF NET POSITIQN

June 30, 2019

ASSETS

DEFERRED OUTLFOWS OF RESOURCES

Deferred outflows of resources related to pensions

Accounts payable Accrued salaries and benefits payable Accrued interest payable Noncurrent liabilities:

Due within one year Due in more than one year

Total Liabilities

LIABILITIES

DEFERRED INFLOWS OF RESOURCES

Deferred inflows of resources related to pensions

Investment in capital assets, net Restricted for employee benefits Unrestricted

Total Net Position

NET POSITION

The accompanying notes are an integral part of the financial statements.

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$

$


3,836,881 10,157 9,765

9,165,465 2,419,451

316,122 2,090,373

(4,789,142)

13,059,072

456,860

123,296 197 ,505

6,510

263,258 6,686,726

7,277,295

133,219

3,907,269 15,815

2,182,334

6,105,418

FunctionsiPrograms

Governmental Activities: Recreation Center General Operating

Maintenance Adult Programs Youth Programs

Oaklawn Programs Special Programs Rock River Rapids Oaklawn Recreation Center Hubbard Center

Bus operations and other Interest on long-tenn debt

Total Governmental Activities

General Revenues: Payments received from Derby USD No. 260 for:

General operations Employee benefits

Investment earnings

Total General Revenues

Increase in Net Position Change Net Position, Beginning of Year

Net Position, End of Year

$


STATEMENT OF ACTIVITIES


Charges For

Expenses Services

1,879,318 $ 1,083,246 $

1,269,339 35,905 174,098 6,513 515,246 270,372

380,073 223,599 170,603 50 34,483 590

594,008 594,008 295,320 4,410

10,609 33,594 81,878

5,438,569 $ 2,218,693 $


12

Operating Grants and

Contributions

3,460

30,575 325

2,500

36,860

Net (Expense)

Capital Revenue and Grants and Changes in

Contlibutions Net Position

$ $ (796,072) (1,233,434)

(167,585) (241,414)

(125,899) (170,228)

(33,893)

(290,910) (10,609) (31,094)

___ .f81 ,878)

$ (3,183,016)

2,635,343 895,004

51,686

3,582,033

399,017 5,706,401

$ 6,105,418

FUND FINANCIAL STATEMENTS

I)ERBY RECREATION COMMISSION

BALANCE SHEET

GOVERNMENTAL FUNI)S

June 30, 2019

General

ASSETS

Cash and investments $ 3,796,014 Accounts reC(fivable 10,157 Accrued interest receivable 9,765

Total assets $ 3,815,936

LIABILITIES AND

FUND BALANCES

Liabilities: Accounts payable $ 123,296 Accrued salaries and benefits payable 172,453

Total liabilities 295,749

Fund balances: Restricted for Employee Benefits Committed to:

Capital Improvements 21,912 Assigned for subsequent year's budget deficit 3,767,383 Unassigned (269,108)

Total fund balances 3,520,187

Total liabilities and fund balances $ 3,815,936

The accompanying notes are an integral

part of the financial statements.

13

$

$

$

$

Employee Benefit

40,867

40,867

25,052

25,052

15,815

15,815

40,867

$

$

$

$

Total Governmental

Funds

3,836,8~1

10,157 9,765 , .

3,856,803

123,296 197,505

(

320,801

15,815

21,912

3,767,383 (269,108)

3,536,002

3,856,803


RECONCILIATON OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES

June 30, 2019

Total Govl;rnmental Fund Balances

Amounts reported for governmental activities in the

statement of net position are different because:

Capital assets used in governmental activities are not

financial resources and therefore are not reported

in the fimds:

Cost

Accumulated depreciation

Pension contributions an; reported as an expense in the

funds and as a deferred outflow of resources in the governmental activities in the statement of net position

Pension fun dings are reported as a revenue in the fimds

and as a deferred inflow of resources in the

governmental activities in the statement of net position

Long-term liabilities are not due and payable in the

current period and therefore are not reported

in the funds:

Accrued interest payable

Compensated absences payable

Net pension liability

Capital lease obligations payable

Net Position of Governmental Activities



14

$

$ 3,536,002

13,991,411

(4,789,142)

9,202,269

456,860

(133,219)

6,510

197,470

1,457,514

5,295,000 (6,956,494)

$ 6,105,418


STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-

ALL GOVERNMENTAL FUNDS

Year ended June 30, 2019

Total Employee Governmt;ntal

General Benefit Funds

Revenues: Appropriation from USD No. 260 $ 2,635,343 $ 895,004 $ 3,530,347 Recreation Center fees, gifts and grants 1,083,246 1,083,246 Adult programs 273,832 273,832 Youth programs 254,174 254,174 Oaklawn programs 375 375 Special programs 590 590 Oaklawn Activity Center 4,410 4,410 Rock River Rapids 594,008 594,008 Interest 51,686 51,686 Other 44,918 44,918

Total revenues 4,942,582 895,004 5,837,586

Expenditures: Current:

Recreation Center 1,480,578 274,256 1,754,834 General operating 941,272 293,061 1,234,333 Maintenance 140,616 32,976 173,592 Adult programs 387,780 126,454 514,234 Youth programs 309,088 73,674 382,762 Oaklawn programs 109,055 46,785 155,840 Special programs 23,298 11,446 34,744 Oaklawn Activity Center 246,574 49,782 296,356 Hubbard Center 145,983 145,983 Rock River Rapids 594,008 594,008 Bus and other 33,594 33,594

Debt service 287,220 287,220

Total expenditures 4,699,066 908,434 5,607,500

Revenues over (under) expenditures 243,516 (13,430) 230,086 Fund balances, beginning of year 3,276,671 29,245 3,305,916

Fund balances, end of year $ 3,520,187 $ 15,815 $ 3,536,002



15


RECONCILIATON OF THE STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES


Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the

statement of activities are different because:

Governmental funds report capital outlays as expenditures.

However, in the statement of activities, the cost of those

assets is allocated over their estimated useful lives as

depreciation expense. In the current period, these

amounts are: Capital outlay

Depreciation

Excess of depreciation over capital outlay

Governmental funds only report the disposal of fixed assets

to the extent proceeds are received from the sale. In the

statement of activities, a gain or loss is reported for each

disposal

In the statement of activities, interest is accrued on outstanding

debt, whereas in governmental funds, an interest expenditure

is reported when due

Pension contributions are reported as expenditures in the

governmental funds when made; however, they are

reported as deferred outflows of resources in the statement

of net position

Issuance of capital lease obligations is an other financing

source in the governmental funds, but is reported as an

increase in long-term liabilities in the statement of net

net position

Repayment of debt principal is an expenditure in the

governmental funds, but the repayment reduces long-term

liabilities in the statement of net assets

Some expenses reported in the statement of activities do not require the use of current financial resources and

therefore are not reported as expenditures in the funds:

Compensated absences payable

Change in Net Position of Governmental Activities


part of the fmancial statements.

16

2,390,262 (487,536)

230,086

1,902,726

342

20,724

(1,955,000)

205,000

(4,861)

399,017

])ERBY RECREATION COMMISSION

GENERAL FUN])

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUN]) BALANCE - BUDGET AND ACTUAL - BUDGET BASIS

Year Ended June 30, 2019

Variance With

Final Budget·

Bud~eted Amounts Actual Positive Original Final Amounts (Negative)

Revenues:

Appropriation from USD No. 260 $ 2,664,310 $ 2,664,310 $ 2,635,343 $ (28,967)

Recreation Center fees 1,044,465 1,044,465 1,083,246 38,781

Adult programs 276,100 276,100 273,832 (2,268)

Youth programs 259,450 259,450 254,174 (5,276)

Oaklawn programs 650 650 375 (275)

Special programs 100 100 590 490 Oaklawn Activity Center 6,700 6,700 4,410 (2,290)

Rock River Rapids 634,000 634,000 594,008 (39,992)

Interest 22,000 22,000 51,686 29,686

Other 49,517 49,517 44,918 (4,599)

Total revenues 4,957,292 4,957,292 4,942,582 (14,710)

Expenditures and encumbrances:

Recreation Center 1,252,706 1,252,706 1,094,687 158,019

General operating 1,032,645 1,032,645 937,642 95,003

Maintenance 140,100 140,100 125,584 14,516

Adult programs 376,800 376,800 387,780 (10,980)

Youth progranls 330,500 330,500 306,074 24,426

Oaklawn programs 112,60Q 112,600 109,055 3,545

Special programs 23,300 23,300 23,298 2

Oaklawn Activity Center 374,510 374,510 246,574 127,936

Hubbard Center 360,940 360,940 145,983 214,957

Rock River Rapids 634,000 634,000 594,Q08 39,992

Bus and other 240,550 240,550 33,594 206,956

Capital outlay 3,181,019 3,181,019 321,275 2,859,744

Debt Service 287,220 (287,229)

Total expenditures

and encumbrances 8,059,670 8,059,670 4,612,774 3,446,896

Revenues over (under)

expenditures and encumbrances (3,102,378) (3,102,378) 329,808 3,432,186

Fund balance, beginning of year 3,102,378 3,102,378 3,168,467 66,089

Fund balance, end of year $ $ $ 3,498,275 $ 3,498,275


part ofilie financial statements.

17

RevenlJes: Appropriation from USD No. 260

Expenditures: FICA and Medicare taxes Workmen's compensation

insurance Unemployment insurance Health insurance Retirement benefits Liability insurance

Total expenditures

Revenues over (under) expenditures

FlJnd balance, beginning of year

Fund balance, end of year

DERJlY RECREATION COMMISSION

EMPLOYEE BENEFIT FUNI:>

STATEMENT OF REVENUES, EXPENDITURES AND CMNGES IN FUND BALANCE ~ SUOGET ANI:> ACTUAL - BUDGET BASIS

Year Ended June 30, 2019

Budgeted Amounts Original Final

$ 895,004 $ 895,004

191,250 191,250 19,500 19,500

2,500 2,500 414,026 414,026 247,100 247,100 58,260 58,260

932,636 932,636

(37,632) (37,632) 37,632 37,632

$ $


18

Actual Amounts

$ 895,004

184,054 4,584

2,367 431,769 263,817 21,843

908,434

(13,430) 29,245

$ 15,815

Variance With Final Budget -

Positive (Negative)

$

7,196. 14,911$

133 (17,743) (16,717) 36,417

24,202

24,202 (8,387)

$ 15,815

NOTES TO THE FINANCIAL STATEMENTS


NOTES TO FINANCIAL STATEMENTS

June 30, 2019

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting enti!y . .".., ,

The Derby Recreation Commission (Commission) was formed in 1980 pursuant to K.S.A. 12-1901 to establish, operate and maintain a recreational system in Derby, Kansas, and began active operations in January 1981. The Commission is comprised of five board members, two appointed by the Board Members of Unified School District (USD) No. 260, Derby, Kansas, two appointed by the City Council of the City of Derby, Kansas, and one is appointed by those four appointed Commission members. The Commission must certify its c;umual budget to USD No. 260 for levying of property taxes. The Commission may not acquire real property or issue debt without the approval ofUSD No. 260. Any lease entered into by the Commission may be subject to approval of USD No. 260. The USD No. 260 is financially accountable for the Commission and, accordingly, the Commission is a component unit of that entity.

Basis of presentation

The financial statements of the Commission have been prepared in conformity with generally accepted accounting principles as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial principles.

The Commission's basic financial statements include both government-wide, including a statement of net position and a statement of activities, and fund financial statements which provide a more detailed level of financial information.

Government-wide financial statements

The statement of net position and the statement of activities display information about the Commission as a whole. The statement of net position presents the financial condition of the governmental activities of the Commission at year-end. The statement of activities presents a comparison between direct expenses and program revenues for each program or function of the Commission's governmental activities. Direct expenses are those that are specifically associated with a service, program or department and therefore are clearly identifiable to a particular function. Program revenues include (l) charges paid by the recipient for goods or services or privileges provided by a given function or activity and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program.

Taxes and other items not properly included among program revenues are reported instead as general revenues. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or draws from the general revenues of the Commission.

19

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Fund financial statements

During the year, the Commission segregates transactions related to certain functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements are designed to present financial information of the Commission at a more detailed level. The focus of governmental fund financial statements is on major funds. Each major fund is reported in a separate column.

Measurement focus and basis of accounting

The government-wide financial statements are reported using the economic reSOl,ll'ces measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider are met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Commission considers property tax revenues to be available in the period for which levied and other revenues if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Interest and charges for services associated with the current fiscal period are considered susceptible to accrual and so have been recognized as revenues of the current period.

The Commission reports the following major governmental funds:

General Fund - to account for all unrestricted resources except those required to be accounted for in another fund. All resources of the Commission are accounted for in the General Fund, exclusive of employee benefits.

Employee Benefit Fund - established pursuant to Kansas law to account for the taxes levied and expenditures for the employer's portion of FICA and Medicare taxes, workmen's compensation insurance, unemployment taxes, health insurance benefits, retirement benefits and tort liability insurance premiums.

Cash and investments

The Commission pools all funds for the purpose of increasing income through investment activities. Cash deposits are recorded at cost, which approximates fair value. Interest earnings on investments and deposits are credited to the General Fund. Additional cash and investment disclosures are presented at Note 2.

20


Prepaid Items

Certain payments to vendors -reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements, if any.

Inventories

Inventories are considered to be immaterial and are not recorded.

Capital assets

Capital assets, which includes property and facilities under capital lease obligations, and equipment are capitalized at total acquisition cost, provided such amounts exceed $500 and have a useful life of more than one year. Such assets are reported at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are reported at estimated fair value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Depreciation is recorded on all depreciable capital assets on a straight-line basis over the following estimated useful lives:

Buildings and improvements Machinery and equipment Vehicles

Compensated absences

Years

20-50 3-10

5

Supervisory and full-time personnel earn paid vacation leave of 10 days after one year of service, 15 days after five years of service and 20 days after ten years of service. All vacation leave that is not used by the end of the calendar year following the year in which it was accrued will be forfeited except that the Superintendent of Recreation shall have discretion in appropriate circumstances to grant a carry forward of unused vacation time. Supervisory and full-time employees earn one day's sick leave for each calendar month worked with a maximum accumulation of 90 days. Accumulated sick leave in excess of 90 days is paid each year to employees at 75% of their daily rate. Employee's terminating in good standing will be paid for up to 90 days of accumulated sick leave at one-third of their normal pay rate at termination. The employment contract with the Superintendent of Recreation provides for full payment of up to 90 days accumulated sick leave at date of termination.

The entire compensated absences liability is reported on the government-wide financial statements. The liability is based on current salary costs and the vested portion of accumulated benefits.

21


On the governmental fund financial statements, compensated absences are recognized as a liability and expenditure to the extent that they are due for payment during the current year.

Accrued liabilities and long-:-term obligations

All payables, accrued liabilities and long-term obligations are reported in the governmentwide financial statements. In general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely manner and in full from current financial resources are reported as obligations of the funds. However, claims and judgments, compensated absences and capital lease obligations that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they are due for payment during the current year.

Risk management

The Commission is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Commission carries commercial insurance for all risks of loss. There were no significant reductions in coverage from prior years and claims resulting from these risks have not exceeded commercial coverage in any of the past three years.

Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates.

Deferred outflows/deferred inflows of resources . . . .

In additional to assets, the statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and is not recognized as an outflow of resources (expense) until the future period. The Commission reports amounts related to pensions on the government-wide statement of net position as a

, deferred outflow of resources.

In addition to liabilities, the statement of net position and balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and is not recognized as an inflow of resources (revenue) until that time. The Commission reports amounts related to pensions on the government-wide statement of net position as deferred inflows of resources.

Net position flow assumption

The government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the

22


amounts to report as restricted - net position and unrestricted - net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the Commission's policy to consider restricted - net position to have been depleted before unrestricted - net position is applied.

In the government-wide financial statements, equity IS reflected as net position and is classified into three components:

• Invested in capital assets, net - consisting of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, leases, or other borrowings that are attributable to the acquisitions, construction or improvements of those assets.

• Restricted net position - consisting of net position items with constraints place on their use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation.

• Unrestricted net position - all other net position items that do not meet the definition of "restricted" or "invested in capital assets, net".

Fund balance policies

Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The government itself can establish limitations on the use of resources through either a commitment (committed fund balance) or an assignment (assigned fund balance).

Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. The Recreation Commission Board Members is the highest level of decision-making authority for the Commission that can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation.

In the governmental funds financial statements, equity is classified into potentially five components:

• Nonspendable - the nonspendable fund balance classification includes amounts that cannot be spent because they are either (1) not in spendable form; or (2) legally or contractually required to be maintained in tact.

• Restricted - that portion of fund balance that has constraints that are (1) external imposed by creditors (such as through debt covenants), grantors, contributors, or laws and regulations of other governments, or (2) imposed by law through constitutional provisions or enabling legislation.

23


• Committed - that portion of fund balance that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority.

• Assigned - fund balance that is constrained by the government's intent to be used for specified purposes, but are neither restricted or committed.

• Unassigned - all amounts not included in the other fund balance classifications. The General Fund shall be the only fund to report positive unassigned fund balance. All other governmental funds may report negative unassigned fund balance.

When expenditures are incurred for purposes that include committed, assigned and unassigned amounts, the committed amounts are reduced first, followed by assigned amounts and then unassigned amounts.

Details of fund balance amounts are displayed on the governmental fund balance sheet.

Budgetary principles

The Commission is required by state statute to adopt annual budgets for the General and Employee Benefit funds on or before August 1 for the ensuing year. The Commission is required to certify its adopted budget to Unified School District No. 260 which shall levy a tax sufficient to raise the amount required by such budget on all the taxable tangible property within the taxing district. The Commission may amend the budget by transferring budgeted amounts from one object or purpose to another. Expenditures may not legally exceed the total amount of adopted budget of individual funds. Budgeted revenue and expenditure amounts represent the original adopted budget for such amounts.

The statutes provide for the following timetable in the adoption of the legal annual operating budget:

1. Preparation of the budget for the succeeding calendar year on or before July 1 st.

2. Publication in the local newspaper of the proposed budget and notice of public hearing on the budget on or before July 10th.

3. Public hearing on or before July 20th, but at least ten days after publication of notice of hearing.

4. Adoption of the final budget on or before August 1st and certification of the adopted budget to USD No. 260.

The statutes allow for the governing body to increase the originally adopted budget for previously unbudgeted increases in revenue other than ad valorem property taxes. This process requires a notice of public hearing to amend the budget to be published in the local newspaper. At least ten days after publication the hearing may be held and the governing body may amend the budget at that time. There were no budget amendments for the year ended June 30, 2019.

24


All legal annual operating budgets are prepared using the modified accrual basis of accounting, modified further by the encumbrance method of accounting. Revenues are generally recognized when cash is received or are considered susceptible to accrual. For budgetary purposes, encumbrances, representing purchase orders, contracts and other commitments, are reported as expenditures in the current year budget. All unencumbered appropriations lapse at year-end.

The following reconciliation is presented to provide a correlation between reporting in conformity with generally accepted accounting principles (GAAP) and the budgetary basis of reporting:

GAAP Fund Balance at June 30, 2019 Adjustments:

Reserved for encumbrances

Budgetary Basis Fund Balance at June 30, 2019

2. DEPOSITS AND INVESTMENTS

Deposits

Major Governmental Funds

General Fund

$ 3,520,187

(21,912)

$ 3.498,275

Employee Benefit Fund

$ 15,815

$ 15,815

K.S.A. 9-1401 establishes the depositories that may be used by the Commission. The statute requires banks eligible to hold the Commission's funds have a main or branch bank in the county in which the Commission is located, or in an adjoining county if such institution has been designated as an official depository, and the banks provide an acceptable rate of return on funds. In addition, K.S.A. 9-1402 requires the banks to pledge securities for deposits in excess of Federal Depository Insurance Corporation coverage. The Commission has no other policies that would further limit interest rate risk.

K.S.A. 12-1675 limits the Commission's investment of idle funds to time deposits, open accounts, and certificates of deposit with allowable financial institutions; U.S. government securities; temporary notes; no-fund warrants; repurchase agreements; and the Kansas Municipal Investment Pool. The Commission has no investment policy that would further limit its investment choices.

Custodial Credit Risk - Deposits

Custodial credit risk for deposits is the risk that in the event of bank failure, the Commission's deposits may not be returned to it. State statutes require the Commission's deposits in financial institutions to be entirely covered by federal depository insurance or by collateral held under a joint custody receipts issued by a bank within the State of Kansas, the Federal Reserve Bank of Kansas City, or the Federal Home Loan Bank of Topeka.

25

2. DEPOSITS AND INVESTMENTS (continued)

At year-end, the carrying amount of the Commission's deposits was $3,829,131 with the bank balances of such accounts being $3,858,661 Of the bank balances, $805,884 was covered by federal depository insurance and the remaining balance of $3,052,777 was covered by pledged collateral held at its custodial banks in joint custody in the name of the Commission and its banks with a fair value of $5,091,544 and Letter of Credit of $450,000 at June 30, 2019.

The Commission had cash on hand at June 30, 2019 of $7,750.

3. CHANGES IN CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2019 was as follows:

Beginning Ending Balance Increases Decreases Balance

Governmental Activities: Capital assets not being

depreciated: Construction work

in progress $ $ 2,090.373 $ $ 2,090,373

Capital assets being depreciated: Buildings and

improvements 9,166,665 1,200 9,165,465 Machinery and equipment 2,184,750 295,018 60,317 2,419,451 Vehicles 332,016 4,871 20,765 316,122

Total assets being depreciated 11,683,431 299,889 82,282 11,901,038

Less accumulated depreciation for:

Buildings and improvements 2,858,794 186,453 1,200 3,044,047

Machinery and equipment 1,277,774 259,270 60,317 1,476,727 Vehicles 247,320 41,813 20,765 268,368

Total accumulated depreciation 4,383,888 487,536 82,282 4,789,142

Total capital assets being depreciated, net 7,299,543 (187,647) 7,111,896

Capital assets, net $ 7,222,543 $ 1,202,126 $ $ 9~02,262

26

3. CHANGES IN CAPITAL ASSETS (continued)

Depreciation expense was charged to functions/programs as follows:

Governmental Activities: Recreation Center General Operations Maintenance Oaklawn Recreation Center

$ 372,978 70,514 18,982 25,062

Total depreciation expense - Governmental Activities $ 487,536

4. LONG-TERM DEBT

During the fiscal year ended June 30, 2019, the Commission's long-term debt changed as follows:

Capitalized Lease Net Total

Obligations Compensated Pension Long-Term. Payable Absences Liability Debt

Beginning of year $ 3,545,000 $ 192,609 $ 1,623,357 $ 5,360,966 Additions 1,955,000 190,554 16,797 2,162,351 Deletions (205,000) (185,693) (182,640) (573,333)

End of year $ 5,295,000 $ 197.470 $ 1.457.514 $ 6,949,984

Amount due within one year $ 210~000 $ 53~258 $ $ 263~258

The Commission entered into a revised lease agreement with the City of Derby, Kansas, whereby the Commission leases a community center, known as the Derby Recreation Center, from the City of Derby for a term often years, commencing August 30,2012. The original lease agreement with the City of Derby commenced August 1, 1985 and was amended on March 11,2003, which was related to completing the second phase of the Derby Recreation Center. The lease agreement dated August 30,2012 requires the Commission to pay the City of Derby lease payments sufficient to service the debt issued by the City related to the costs of modernizing and repurposing portions of the facility. The Commission is required to perform all maintenance and make all repairs and replacements necessary to keep the facility in good condition, provide for insurance against loss for all risks on the facility and pay all taxes levied upon the facility during the term of the lease. The Commission has the option to renew the lease for additional ten-year periods at a fee of $1 under the condition that all debt issued by the City related to the facility is paid in full.

The City of Derby, with the approval of the Commission, issued in 1992 general obligation bonds in the face amount of $3,250,000 for the purpose of completing the second phase of the Derby Recreation Center. The 1992 general obligation bonds were refinanced in 1996 and the 1996 bonds were again refinanced in December 2004, amending the amount of the lease payments to be made by the Commission. On May 9, 2013 the City of Derby, with the

27

4. LONG-TERM DEBT (continued)

approval of the Commission, issued $4,500,000 of General Obligation Refunding and Improvement Bonds, Series 2013, to provide permanent financing of the remodel improvements at the Derby Recreation Center.

The Commission entered into a lease agreement with the City of Derby, Kansas, whereby the Commission leased a facility, known as the Hubbard Arts Center, from the City of Derby for a term of ten years, commencing February 11, 2019. The lease agreement requires the Commission to pay the City of Derby lease payments sufficient to service the debt issued by the City related to the costs of repair, remodeling and other improvements to the facility. The commission is required to perform all maintenance and make all repairs and replacements necessary to keep the facility in good condition, provide for insurance against loss for all risks on the facility and pay all taxes levied upon the facility during the term of the lease. Upon expiration of the initial term, the City shall extend the lease for one or more periods of up to ten years each, for the period of time remaining on any outstanding debt issued by the City related to the facility. If all debt issued by the City related to the facility is paid in full at the expiration of the initial term, the Commission has the option to renew the lease for a ten year term at a fee of $1 per year.

The current lease agreements qualify as capital leases for accounting purposes and, therefore, has been recorded at the present value of their future minimum lease payments as of the inception date. The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2019, were as follows:

Year ending June 30,

2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035

Total minimum lease payments Less amount representing interest

Present value of minimum lease payments

28

Amount

$ 325,145 450,595 451,520 452,095 452,320 452,195 451,720 450,543 449,872 455,108 449,657 448,625 452,180 455,045 167,200 162,400

6,526,220 (1,231,220)

$ 5,295,000

4. LONG-TERM DEBT (continued)

The cost and accumulated depreciation of assets included under the capital lease are as follows:

Derby Recreation Center - Remodel Hubbard Arts Center Less accumulated depreciation

Total

5. PENSION PLAN

Plan description

$ 4,331,596 2,090,374 (538,213)

$ 5,883,757

The Commission participates in the Kansas Public Employees Retirement System, a cost sharing multiple employer defined benefit pension plan. The Pension Plan is administered by the Kansas Public Employees Retirement System (KPERS), a body corporate and an instrumentality of the State of Kansas. KPERS provides benefit provisions to the following statewide pension groups under one plan, as provided by K.S.A. 74-4901 et. seq.:

Public employees, which includes: • State/School employees • Local employees • Police and Firemen • Judges

Substantially all public employees in Kansas are covered by the Pension Plan. Participation by local political subdivisions is optional, but irrevocable once elected.

Those employees participating in the Pension Plan for the Recreation Commission are included in the local employee group.

KPERS issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to KPERS, 611 S. Kansas Avenue, Suite 100, Topeka, Kansas 66603-3803, by calling 1-888-275-5737 or via KPERS website at }Y_~~~kI?~!:§,~Qm.

Benefits provided

KPERS provides retirement benefits, life insurance, disability income benefits and death benefits. Kansas law establishes and amends benefit provisions. Members with ten or more years of credited service may retire as early as age 55, with an actuarially reduced monthly benefit. Normal retirement is at age 65, age 62 with ten years of credited service, or whenever a member's combined age and years of service equal 85 'points".

29

5. PENSION PLAN (continued)

Monthly retirement benefits are based on statutory formula that includes final average salary and years of service. When ending employment, members may withdraw their contributions from their individual accounts, including interest. Members who withdraw their accumulated contributions lose all rights and privileges of membership. For all pension coverage groups, the accumulated contributions and interest are deposited into and disbursed from the membership accumulated reserve fund as established by K.S.A. 74-4922.

Members choose one of seven payment options for their monthly retirement benefits. At retirement a member may receive a lump-sum payment of up to 50% of the actuarial present value of the member's lifetime benefit. His or her monthly retirement benefit is then permanently reduced based on the amount of the lump sum. Benefit increases, including ad hoc post-retirement benefit increases, must be passed into law by the Kansas legislature. Benefit increases are under the authority of the Legislature and the Governor of the State of Kansas.

The 2012 Legislature made changes affecting new hires, current members and employers. A new KPERS 3 cash balance retirement plan for new hires starting January 1, 2015, was created. Normal retirement age for KPERS 3 is 65 with five years of service or 60 with 30 years of service. Early retirement is available at age 55 with ten years of service, with a reduced benefit. Monthly benefit options are an annuity benefit based on the account balance at retirement.

For all pension coverage groups, the retirement benefits are disbursed from the retirement benefit payment reserve fund as established by K.S.A. 74-4922.

Contributions

Member contributions are established by state law, and are paid by the employee accordingly to the provisions of Section 414(h) of the Internal Revenue Code. State law provides that the employer contribution rates are determined based on the results of each annual actuarial valuation. The contributions and assets of all groups are deposited in the Kansas Public Employees Retirement Fund established by K.S.A. 74-4921. All of the retirement systems are funded on an actuarial reserve basis.

F or fiscal years beginning in 1995, Kansas legislation established statutory limits on increases in contribution rates for KPERS employees, which includes the state and the school employers. Annual increases in the employer contribution rates related to subsequent benefit enhancements are not subject to these limitations. The statutory cap increase over the prior year contribution rate is 1.2% of total payroll for the fiscal year ended June 30, 2018.

The actuarially determined employer contribution rates for KPERS employees (not including the 1 % contribution rate for the Death and Disability Program) are 8.39% for the period from July 1,2018 to December 31, 2018 and 8.89% for the period from January 1,2019 to June 30,2019. Member contribution rates as a percentage of eligible compensation for the fiscal year ended June 30, 2018 is 6% for KPERS employees.

30


Employer allocations

Although KPERS administers one cost sharing multiple employer defined benefit pension plan, separate (sub) actuarial valuations are prepared to determine the actuarial determined contribution rate by group. Following this method, the measurement of the collective net pension liability, deferred outflows of resources, deferred inflows of resources and pension expense are determined separately for each of the following groups of the plan:

• State/School • Local • Police and Firemen • Judges

To facilitate the separate (sub) actuarial valuations, KPERS maintains separate accounts to identify additions, deductions and fiduciary net position applicable to each group. The allocation percentages for the Commission's share of the collective pension amounts as of June 30, 2018 was based on the ratio of its contributions to the total of the employer and nonemployer contributions of the local group for the fiscal years ended June 30, 2018. The contributions used exclude contributions made for prior service, excess benefits and irregular payments. At June 30, 2018, the Commission's proportion was 0.104572%, which was a decrease of 0.007503% from its proportion measured at June 30,2017.

Receivables

In addition to statutorily determined contractually required contributions, certain agencies also make payments through an additional component of their required employer contribution rate or annual installment payments, both options include interest at 8% per year, for the cost of service credits granted retroactively when the agencies initially joined the retirement system. As of June 30, 2018, the outstanding balance was $4,612,105. These payments are due over various time periods up through December 31, 2032.

The 2017 Legislature passed Senate Sub for Sub House Bill 2052, authorizing the delay of up to $64.1 million in Fiscal Year 2017 contributions. This amount has been set up as a longterm receivable. Payment was authorized to be made in a series of twenty annual payments of $6.4 million. Senate Sub for HB 2002 authorized the first two annual payments for Fiscal Years 2018 and 2019.

Pension liabilities, pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions

At June 30, 2019, the Commission reported a liability of $1,457,514 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2017, which was rolled forward to June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date.

For the year ended June 30, 2019, the Commission recognized pension expense of $149,644. At June 30, 2019 the Commission reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

31


Commission contributions subsequent to the measurement date

Differences between expected and actual experience Net difference between projected and actual earnings

on pension plan investments Changes in assumptions Changes in proportion

Total

Deferred Outflows of Resources

$ 182,640 5,262

34,096 63,117

171,745

$ 4561860

Deferred Inflows of Resources

$ 41,299

7,019 84,901

$ 133)19

The Commission reported $182,640 as deferred outflows of resources related to pensions resulting from Commission contributions subsequent to the measurement date, which will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ending June 30,

2020 2021 2022 2023 2024

Thereafter

Actuarial assumptions

$

Amount

79,891 58,971

7,230 (216)

(4,876)

The total pension liability at the June 30, 2018, measurement date was determined by an actuarial valuation as of December 31, 2017, which was rolled forward to June 30, 2018. The actuarial valuation used the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial cost method Inflation Salary increases,

including wage increases Investment rate of return

- Entry age normal - 2.75 percent

- 3.50 to 12.00 percent, including price inflation - 7.75 percent compounded annually, net of investment

expense, including price inflation

Mortality rates were based on the RP-2014 Mortality Tables, with age setbacks and age set forwards as well as other adjustments based on the different membership groups. Future mortality improvements are anticipated using Scale MP-2016.

32


The actuarial assumptions used in the December 31, 2017 valuation were based on the results of an actuarial experience study conducted for the three-year period ending December 31, 2015.

The actuarial assumptions changes adopted by the Pension Plan for all groups based on the experience study:

• Price inflation assumption lowered from 3.00 percent to 2.75 percent • Investment return assumption was lowered from 8.00 percent to 7.75 percent • General wage growth assumption was lowered from 4.00 to 3.50 percent • Payroll growth assumption was lowered from 4.00 percent to 3.00 percent

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan. investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class as of the most recent experience study, dated November 18, 2016, as provided by KPERS' investment consultant, are summarized in the following table:

Asset Class

Global Equity Fixed Income Yield Driven Real Return Real Estate Alternatives Short-Term Investments

Total

Discount rate

Long-Term Target

Allocation

47.00% 13.00 8.00

11.00 11.00 8.00 2.00

100.00%

Long-Term Expected Real Rate of Return

6.85% 1.25 6.55 1.71 5.05 9.85 (.25)

The discount rate used to measure the total pension liability was 7.75 percent. The projection of cash flows used to determine the discount rate was based on member and employer contributions as outlined below.

In KPERS, the State/School and Local groups do not necessarily contribute the full actuarial determined rate. Based on legislation passed in 1993, and subsequent legislation, the employer contribution rated certified by the Board may not increase by more the statutory cap. The statutory cap for Fiscal Year 2018 was 1.2 percent.

33


In recent years, the Legislature has made several changes to statutory rates that deviate from the scheduled contribution increases set under the caps established in 2012 for the State/School group. Under 2015 SB 4, the previously certified State/School statutory rate for Fiscal Year 2015 of 11.27 percent was reduced to 8.65 percent for the last half of the fiscal year as part of the Governor's allotment. That same session, SB 228 recertified statutory rates for the State/School group to 10.91 percent for Fiscal Year 2016 and 10.81 percent for Fiscal Year 2017 in anticipation of the issuance of $1 billion in pension obligation bonds. Legislation in the 20 16 session (SB 161) provided for the delay of up to $100 million in State and School contributions to the Pension Plan. Legislation passed by the 2017 Legislature removed the repayment provisions included in SB 16~.

In addition, 2017 S Sub. For Sub. HB 2052 delayed $64.1 million in Fiscal Year 2017 State/School contributions, to be repaid over 20 years in level dollar installments. The first year payment of $6.4 million was paid in full in July 2017, and appropriations for Fiscal Year 2018 were made at the statutory contribution rate of 12.01 percent for the State/School group. Additional legislation in the 2017 Session (S Sub for HB 2002) provided for a reduction of $194 million from the previously certified contribution rate of 13.21 percent in the State/School contributions for Fiscal Year 2019. Like the Fiscal Year 2017 reduction, it is to be paid back over a 20 year period, beginning in Fiscal Year 2020. Therefore, both reductions will be accounted for as long-term receivables by the Pension Plan. The 2018 Legislature passed House Sub for Senate Bill 109, that provided additional funds for the school group of$56 million in Fiscal Year 2018 and $138 million in Fiscal Year 2019.

Based on the employer contribution history as described above, it is a reasonable estimate that the State/School group's contribution rate may not be certified at the statutory rate. It has been assumed that contribution rates will be made within the same range as have been seen in the past few years, between 11 to 12 percent. U sing this assumption actuarial modeling indicates that employer contribution rates for the State/School group are sufficient to avoid a depletion date.

Sensitivity of the net pension liability to changes in the discount rate

The following tables present the net pension liability of the Pension Plan as of June 30,2018 using the discount rate of 7.75%, as well as what the Pension Plan's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.75%) or 1-percentage-point higher (8.75%) than the current rate:

Amount due within one year

34

1.00% Decrease (6.75%)

$ 2,137,657

June 30, 2018 Current

Discount Rate

(7.75%)

1.00% Increase (8.75%)

$ 1,457,514 $ 882,732


Special funding situation

The employer contributions for non-public school districts, as defined in K.S.A. 74-4931 (2) and (3), are funded by the State of Kansas on behalf of these employers. Therefore, these employers, area vocational-technical schools and community junior colleges, are considered to be in a special funding situation as defined by GASB Statement No. 68. The State is treated as a nonemployer contributing entity in the System. Since these employers do not contribute directly to the System for active employees, there is no net pension liability or deferred inflows or outflows to report in the financial statements for active employees. The notes to their financial statements must disclose the portion of the nonemployer contributing entities' total proportionate share of the collective net pension liability th~t is associated with the non-public school district employer. In addition, each non-public school district employer must recognize the pension expense associated with their employer as well as revenue in an amount equal to the nonemployer contributing entities' total proportionate share of the collective pension expense associated with their employer.

A number of these employers make contributions directly to KPERS for KPERS retirees filling KPERS covered positions per K.S.A. 74-4937, "working after retirement" employees. The resulting proportional share of these agencies' "working after retirement" contributions and resulting net pension liability are attributable to the employer.

Pension plan fiduciary net position

Detailed information about the pension plan's fiduciary net position is available in the separately issued KPERS financial report.

6. OAKLA WN ACTIVITY CENTER PROJECT AND LEASE

In May 2008, the Commission entered into a facility sublease agreement with Derby USD No. 260 to operate the Oaklawn Activity Center, which includes a gymnasium and various other community facilities. The Derby USD No. 260 issued Certificates of Participation in the principal amount of $1,500,000 dated September 1, 2008 to partially finance planned improvements to the Oaklawn Activity Center. All project improvements remain the property of USD No. 260. The facility improvements were substantially completed in January 2010 and the total cost of the facility improvements incurred by Derby USD No. 260 were $2,266,258.

The lease agreement requires the Commission to pay Derby USD No. 260 lease payments sufficient to service the Certificates of Participation issued by Derby USD No. 260 related to the costs of expansion, repairs, remodeling and other related costs of the facility. USD No. 260 shall provide ground crew maintenance of the facility and the Commission is required to perform all maintenance and make all repairs and replacements necessary to keep the facility in good condition and shall provide for the cost of utilities to gymnasium and the new addition to the facility. USD No. 260 is responsible for property and casualty insurance however, the additional premiums to cover the newly constructed addition shall be reimbursed to the USD by the Commission. The Commission has the option to renew the lease for additional ten-year periods at a fee of $1 under the condition that all debt issued by

35

6. OAKLA WN ACTIVITY CENTER PROJECT AND LEASE (continued)

USD No. 260 related to the facility are paid in full. During 2017, the Commission made advanced payments of the 2018 and 2019 lease payments for all outstanding Certificates of Participation to be called for early retirement on June 12, 2017. In July 2017, the Commission renewed the lease agreement with USD No. 260 to operate the Oaklawn Activity Center.

7. OTHER POSTEMPLOYMENT BENEFITS

As provided by K.S.A. 12-5040, the Commission allows retirees to participate in its group health insurance plan. While each retiree is required to pay the full amount of the applicable premium, conceptually, the local government is subsidizing the retirees because each participant is charged a level premium regardless of age. Further, under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Commission makes health care benefits available to eligible former employees and eligible dependents. Certain requirements are outlined by the federal government for this coverage. The premium is paid in full by the insured and there is no cost to the Commission under this program. Currently, there are no former employees or retirees receiving health care benefits under the Commission's group health insurance plan. The affects of this postemployment benefit are not quantified in the accompanying financial statements and management believes any impact on the financial statements is not significant.

8. TAX ABATEMENTS

Derby USD No. 260 levies taxes on behalf of the Derby Recreation Commission, which are subject to tax abatement agreements entered into by the City of Derby, Kansas and Sedgwick County, Kansas. Those tax abatement programs include Economic Development Exemptions which Article 11, Section 13 of the Kansas Constitution gives counties and cities the authority to exempt from ad valorem taxation all or any portion of the valuation of buildings, land or other improvements used to facilitate business expansion and new employment creation. Kansas Statutes Annotated 79-213 et. seq. establishes procedures by which the taxable value of personal property being financed by industrial revenue bonds may be wholly or partially exempt.

The tax abatements granted by the City of Derby, Kansas and Sedgwick County, Kansas applicable to taxes levied on behalf of the Commission were approximately $17,125 for the year ended June 30, 2019.

9. COMMITMENTS, CONTINGENCIES AND SUBSEQUENT EVENTS

Management has evaluated subsequent events through January 10, 2020, which is the date the financial statements were available to be issued.

36

REQUIRED SUPPLEMENTARY INFORMATION


REQUIRED SUPPLEMENTARY INFORMATION

KPERS PENSION PLAN

Schedule of Commission's Proportionate Share of the Net Pension Liability Last Five Years *

2019 2018 2017 2016 2015

Commission's proportionate percentage of the net pension liability .104572% .112075% .093208% .092505% .092335%

Commission's proportionate share ofthe net pension liability $ 1,457,514 $ 1,623,357 $ 1,441,955 $ 1,214,631 $ 1,136,471

Commission's covered employee payroll $ 1,897,571 $ 1,863,404 $ 1,692,338 $ 1,639,924 $ 1,548,111

Commission's proportionate share of the net pension liability as a percentage of its covered employee

t.N payroll 76.81% 87.12% 85.20% 74.07% 73.41%

-..l

Plan fiduciary net position as a percentage of the total pension liability 74.22% 72.16% 68.55% 71.98% 72.56%

Schedule of Commission's Contributions Last Five Years *

2019 2018 2017 2016 2015

Contractually required contribution $ 163,715 $ 157,025 $ 157,965 $ 150,545 $ 155,860

Contributions in relation to the contractually required contribution (163,715) (157,025) (157,965) (150,545) (155,860)

Contribution deficiency (excess) $ $ $ $ $

Commission's covered employee payroll $ 1,897,571 $ 1,863,404 $ 1,793,088 $ 1,639,924 $ 1,548,111

Contributions as a percentage of covered employee payroll 8.63% 8.43% 8.81% 9.18% 9.48%

*- Data became available with the inception of GASB Statement No. 68 during fiscal year 2015, therefore 10 years of data is unavailable.

(THIS PAGE LEFT BLANK INTENTIONALLY)

MEMORANDUM TO: DRC BOARD MEMBERS FROM: Dee Anna Claytor, Assistant Director of Programs DATE: January 6, 2020 RE: ANNUAL VOLUNTEER REPORT Attached is a copy of the 2019 Volunteer Report for your review. Our total number of volunteers was up this year, but our hours were down. Increases came with the Youth Triathlon and Christmas in the Park. Wellness also had a large increase in the number of volunteers used this year. Decreases came with the Kite Festival being cancelled and Recreation Station not utilizing any volunteers this summer which resulted in a decrease of 400 hours. The new regulations for childcare licensing made it more difficult to use volunteers. We are looking into clarification on this so that we can get volunteers more involved this summer. Please let me know if you have any other questions.

2019 Volunteer Report

Value to the DRC: $169,637.75

2017 2018 2019

Program Areas Number of Volunteer Hours

Art 296 90 110

Aquatics 177 345 214

Fitness 0 0 308

Special Events (teens, youth rec, oaklawn) 1533 550.5 310

Special Populations 1339 1542.5 1418

Sports 4928 4244 4352

Board 69 110 190

Health and Wellness 453.5 894 363

Facilities 0 0 0

Total Hours 8795.5 7776 7265

2017 2018 2019

Program Areas Number of Volunteers

Art 6 1 3

Aquatics 16 13 14

Fitness 0 0 51

Special Events (teens, youth rec, oaklawn) 68 59 79

Special Populations 35 26 28

Sports 126 111 118

Board 5 5 5

Health and Wellness 102 123 262

Facilities 0 0 0

Total Volunteers 358 338 560

Current Dollar Value of a Volunteer Hour by State of KS: $23.35

www.independentsector.org

0

100

200

300

400

500

600

2017 2018 2019

# of Volunteers

Year

338358

560

MEMORANDUM


FROM: Darcie Parkhurst, Director of Facilities


RE: HUBBARD ARTS CENTER FACILITY USE GUIDELINES

Staff will review tentative Hubbard Arts Center Rental Guidelines at the Board Meeting. Your

Board packet includes the following draft documents: Facility Use Guidelines, Facility Alcohol

Use Agreements and a Rental Contract. We would like for the Board to review and ask any

questions you may have. Staff intends to bring a final version of all documents for approval at

the February Board Meeting.

Hubbard Arts Center

Facility Use Guidelines

Statement of Purpose:

The Derby Recreation Commission (DRC) welcomes public use of its Hubbard Arts Center spaces

for meetings, programs, weddings/receptions, and events for cultural, informational,

educational, recreational or civic purposes.

These guidelines set the procedures for use of rooms available for rental at the Hubbard Arts

Center, which include:

o The Multipurpose Room

o The Meeting Rooms

o The Sound Studio

o The Dance Studio

Facility Information:

The Hubbard Arts Center, 309 N. Woodlawn

The Hubbard Arts Center is located at the corner of Market and Woodlawn in Derby. The facility is

attached to the north side of the Historical Museum. The parking lot is accessible from the private drive

which runs on the north side of the facility along with the Main Entrance. There are 10 parking spaces

directly along the north face of the entrance that include 2 ADA spaces. The remainder of the parking is

located across the private drive and is attached by ADA accessible sidewalks and a crosswalk and houses

111 parking spaces. Additional overflow parking is available in the USD 260 Central Kitchen parking lot

(26) to the west of the facility, Historical Museum lot (22) to the south of the facility and the lot (56) to

the north of the USD 260 Operations/Maintenance facility.

The Multipurpose Room

This is the largest rental space in the Hubbard Arts Center at 5000 square feet. The room is equipped

with twenty‐four 60‐inch round tables (accommodating 6‐8 chairs), ten 6‐foot long banquet tables and

210 folding chairs. There is a catering kitchen available with exterior catering access straight into the

kitchen from a door on the north side of the facility to the west of the main entrance. Renters are

responsible for providing linens, glassware, dishware, flatware and any other items needed for their

event.

The Meeting Rooms

This meeting room space has a total square footage of 1,160 or can be divided into two meeting spaces

(East side 540 SF, West side 620 SF). There is a small kitchenette which includes a sink, under the

counter ice maker and refrigerator (West side) and a kitchenette area with sink only (East side).

Eighteen flip top nesting tables and seating for 32 is available for this combined space.

The Sound Studio

The sound studio is a 300 square foot space set up for your digital media needs. It features a control

room, separate recording studio and vocalist/audio booth. This studio was designed specifically to meet

the needs of individuals or groups wishing to record band or orchestra groups, vocal overlays, podcasts,

DJ mixes, and/or general audio voiceovers.

The Dance Studio

The dance studio is a 900 square foot space boasting an Ecore Athletics Bounce 2 Floor along with full

mirrors with attached ballet bar along one full wall. Private rehearsals will be allowed when open time

slots are available in this space. Private rehearsals at the Hubbard Arts Center are defined as rehearsals

for choreographers, companies, and individual dancers where participants do not compensate the

teacher/instructor in any form.

Rental Guidelines and Regulations:

1. All Hubbard Arts Center Rules, Regulations and Policies apply to all facility users.

2. Application for use of the Center must be made with facility personnel at the Derby Recreation

Center or the Hubbard Arts Center during normal business hours. Requests must be made by an

adult, 21 years of age or older.

3. Reservations may be made up to twelve (12) months in advance but no less than ten (10) days

prior to the event.

4. The total rental fee and a refundable deposit are required with a completed rental request form.

No room can be held or reserved without proper payment.

For a complete list of rental options and fees, please refer to the rental rate list.

5. The facility may be occupied by the renter only during the designated times on the rental

agreement. The individual or group using the facility will be charged for any extra time spent in

the facility.

6. Events management staff retain the right to attend any meeting or event, or portion thereof,

scheduled at any rented facility to ensure compliance with the policies outlined.

7. One adult, at least 21 years of age, must take responsibility for the rental. This person must be

the authorized representative of the organization or group renting the facility and will serve as

the contact person for event management staff. This person must be available to meet with

event management staff to go through an orientation of the facility.

This adult must be the first to enter the facility and the last to leave the facility at the

time of use.

The facility must be returned to the same condition it was in before the rental and

Renter must agree to accept responsibility for all damages caused to the facility during

Renter’s event.

8. The DRC reserves the right to refuse rental for any reason, but will concentrate on activities that

duplicate, or compete with programs or services that the DRC provides.

9. Building keys need to be picked up by Friday at 7pm from the Derby Recreation Center if rental

is scheduled during weekend hours. A building orientation is required at time of key pick up.

Rentals held during operational hours will not be issued keys and need to check in with the

facility supervisor upon arrival.

10. The DRC is not responsible for damage or loss of personal property by anyone participating in or

attending activities scheduled by any group.

11. Adequate supervision must be planned prior to any youth event. An adult supervisor, 21 years

of age or older is required for every 25 youth in attendance. The DRC is not responsible for the

supervision of any group.

12. The DRC does not allow the use of its facilities to individual/groups that charge an admission fee

for attendance to an event or sell items or products on the premises for profit. Registered not

for profit fundraising or organizing events will be considered on a case by case basis.

Cancellation Fees

A refund request form must be completed. A minimum of a $5 service charge will be applied to all

cancellations. Allow 2 to 3 weeks to receive refund by mail.

Cancellations within 9 days or less of the scheduled rental, will be charged 25% of the rental fee.

Cancellations 10 days or more before the scheduled rental, will be charged 10% of the rental fee.

Renters failing to provide 24 hours of notice of cancellation may be subject to 100% of the rental fees.

Damage Deposit

A refundable damage deposit will be required on all rentals at the Hubbard Arts Center. The damage

deposit must be provided at the time of the rental. Required damage deposit amounts are available on

the rental rate sheet

The responsible party assumes financial responsibility individually, and on behalf of his/her organization,

for any part of the facility or contents that are damaged or stolen during hours the building was in use

by the individual or organization.

Management staff will inspect the facility following the event and determine if damage has occurred or

if the condition of the rental space required cleanup. In such cases, the deposit will be forfeited and

additional fees will be assessed if needed toward clean up or repair.

Setup/Cleanup

Groups are responsible for their own set up and cleanup of tables, chairs and other equipment and

should allow time required for this in their reservations. You will only have access to the facility for the

length of time it has been rented. If facility staff assistance is desired for set up or clean up, additional

fees will be required.

Renter must, at the time of booking the facility, provide the name and contact information of a

designated person who will report to staff prior to the event and be responsible for cleanup efforts at

the end of the event.

No food or beverages may be left in any of the rented facilities following an event and all decorations

must be removed immediately following an event. Trash must be gathered and disposed of in the

dumpster north of the facility.

A written checklist of responsibilities will be provided.

Decorations

Responsibility for decorating for any event lies with the renter. Setting up and decorating should take

place on the day of an event. Decorations are restricted to the rented area only.

Any decorations, coverings or changes to the facility should be discussed and put in writing as part of

the rental request.

No tape, staples, nails, tacks or other devices that can damage walls may be used in decorating. Scotch

removable Command hooks or painter’s tape may be approved for use by the events management staff

if arranged in advance. If tape markings need to be placed on the floor, painter’s tape must be used.

Placement, relocation or rearrangement of equipment is not permitted.

Candles may be allowed inside the building on a case‐by‐case basis. No glitter, rice, birdseed, confetti or

sparklers may be used in or around the facilities.

Technology/Equipment

The following equipment is available for public use with advance arrangement.

Projector

Wireless Mic

Users of Derby Recreation Commission owned equipment are expected to meet with facility staff for

instructional use of the equipment prior to the day the equipment has been reserved.

Wireless Internet access is available in any of the rental spaces. Individuals, groups, or organizations

may use their own laptops and/or projection units.

Alcoholic beverages

Alcoholic liquor and cereal malt beverages are allowed on a limited basis at events held in the

Multipurpose Room and Lobby.

All events that wish to serve alcoholic liquor and cereal malt beverages must complete a Facility

Rental Agreement along with an Alcohol Use Agreement.

Licensed caterers or bartenders are welcome. Private parties may provide their own alcohol in

certain circumstances which are outlined in the required Alcohol Use Agreement.

If alcoholic liquor and/or cereal malt beverages are served at an event held during operating

hours, the following rules must be observed:

o All alcohol must remain within the Multipurpose Room.

o Multipurpose Room doors must remain closed and the Hubbard Arts Center will provide

signage to be posted on these doors stating that alcoholic beverages are not allowed to

leave the room.

o A door monitor/monitoring process must be used to ensure that alcoholic beverages are

not allowed to leave the room.

o If persons under the age of 21 are present at the event, some form of identification

process must be used to ensure that they are not allowed to consume alcoholic liquor

and cereal malt beverages.

o Management staff reserves the right to decline rentals serving alcohol during operating

hours due to DRC scheduled programming.

For events serving alcoholic liquor and cereal malt beverages after Hubbard Arts Center

operation hours, the Lobby may also be used. Alcoholic liquor and cereal malt beverages must

remain within the Hubbard Arts Center building. In this case, the Hubbard Arts Center will

provide signage to be posted on exit doors stating that alcoholic liquor and cereal malt

beverages are not permitted to leave the building.

Events wishing to rent out other areas of the facility will not be able to enter into those spaces

with alcoholic liquor and cereal malt beverages. Signage will be posted accordingly for areas

that are not allowed to have alcohol.

Catering/kitchen use

Catering and other deliveries must take place within the rental time frame, and someone associated

with the event must be present to manage all deliveries.

All food and beverages that remain after the event must be removed from the building. The renter is

responsible for leaving the kitchen in a clean and orderly condition, including wiping down all prep

tables and carts, and sweeping and mopping the kitchen floor.

It is the responsibility of the individual or organization to furnish all supplies, cooking utensils, dishes and

other special equipment required for its exclusive use.

Security and fire code

It is the responsibility of the renter to ensure that the number of guests in the rented area does not

exceed the posted limit set by the fire marshal. All indoor facilities have a strict no‐smoking policy,

including no smoking within 20 feet of any entrance.

Enforcement

Designated facility staff are authorized to enforce all rules set forth in these guidelines. If a renter or a

renter’s guest does not comply with these guidelines, the Derby Recreation Commission reserves the

right to remove such persons from the facility or event. Violations of the use guidelines may result in

additional fees and/or the inability to reserve rental space in the future.

I acknowledge that I have received, reviewed and agree to abide by these Facility Use Guidelines and

understand that they are part of the rental agreement

RENTER(S):

_______________________________________

Signature Date

_______________________________________

Printed Name

_______________________________________

Title and company/organization

Private Event

Facility Alcohol Use Agreement (Event involving Service of Alcohol by Licensed Caterer)

Applicant/Event Name: _____________________________/________________________________ Address of Responsible Party: _________________________________________________________ _________________________________________________________________________________ Phone: __________________________ Email: _________________________ Event Date: ______________________ Rental Hours: ________ to _________ Event Description: _______________________ Expected Attendance: _____________ Event Location: ____________________________________________________________________ The following rules and regulations apply to any event reservation at The Hubbard Arts Center (“Hubbard”) that includes the sale and/or service of alcoholic beverages and/or cereal malt beverages (together “alcoholic beverages” herein) by a licensed caterer:

1. Renter is responsible for obtaining the services of a licensed caterer prior to the sale or service of alcohol at Facility.

2. Renter must be present at all times during the event.

3. Alcoholic beverages cannot be sold, given, traded, or served to minors.

4. Alcoholic beverages may not be taken outside of the designated rental space and cannot be available to the general public.

5. Facility staff and/or law enforcement have the right to enter the event and to monitor the

event and the service and consumption of alcoholic beverages.

6. Renter is responsible for compliance with all city, state and federal laws and regulations governing the sale, service, distribution and consumption of alcoholic beverages at the event.

7. Renter is responsible for compliance with the terms of Renter’s Rental Agreement, Booking

Form, Facility Use Guidelines, and this Agreement at all times during the event.

8. Renter hereby agrees to defend, indemnify and hold harmless the Derby Recreation Commission, and its departments, elected officials, officers, employees and agents, from and against liability, suits, actions, proceedings, judgments, claims, losses, liens, damages, and injuries, (including attorneys’ fees and other expenses of litigation, arbitration, mediation or appeal), to the extent related to use of the facility by Renter or Renter’s guests, licensees, or invitees, including causes of action related to Renter’s service of alcoholic beverages at The Hubbard Arts Center.

Nothing herein shall be construed to act as a waiver or limitation of any and all defenses, limitations of liability, damage limitations, or immunities available to the Derby Recreation Commission, including any such protections available pursuant to the Kansas Tort Claims Act, K.S.A. 75-6101 et seq. I have received, read, and reviewed the Alcohol Use Agreement related to use of The Hubbard Arts Center. I understand the conditions and regulations and hereby agree to the above conditions and regulations. I further acknowledge and agree that, if I do not meet all of the above conditions and limitations related to service and consumption of alcohol, I will not serve alcohol upon The Hubbard Art Center premises. RENTER(S): ______________________________ Name Date ________________________________ Name Date

Private Event Facility Alcohol Use Agreement

(Complimentary Service at Fundraising Activity By Charitable Organization or Political Committee)

Applicant/Event Name: _____________________________/________________________________ Address of Responsible Party: _________________________________________________________ _________________________________________________________________________________ Phone: __________________________ Email: _________________________ Event Date: ______________________ Rental Hours: ________ to _________ Event Description: _______________________ Expected Attendance: _____________ Event Location: ____________________________________________________________________ The following rules and regulations apply to any event reservation at The Hubbard Arts Center (“Hubbard”) that includes the serving of alcoholic beverages and/or cereal malt beverages (together “alcoholic beverages” herein) as part of a fundraising activity by a charitable organization or a political committee, without a licensed caterer and where a state alcohol license is not required pursuant to K.S.A. 41-104:

1. The service of “alcoholic beverages” at Facility without a state alcohol license pursuant to K.S.A. 41-104 applies only to fundraising activities of either

(a) charitable organizations as defined by K.S.A. 17-1760 and amendments thereto, and as qualified pursuant to 26 U.S.C. 501(c),

OR (b) committees formed pursuant to K.S.A. 25-4142 et seq., and amendments thereto.

2. The service of “alcoholic beverages” at Facility without a state alcohol license pursuant to

K.S.A. 41-104 is only permitted at an official fundraising event of the qualified charitable organization or political committee and must take place under the direct supervision or management of the qualified charitable organization or political committee.

3. The service of alcoholic beverages at the fundraising event must be complimentary and there

cannot be any correlation between whether a person is served alcoholic beverages or the number of beverages served to each person and the amount of their contribution.

4. The qualified charitable organization or political committee must obtain the alcoholic

beverages to be served at the event from a legal source.

5. Renter is responsible to monitor and control the serving of alcoholic beverages at the event. Renter must be present at all times during the event.

6. Alcoholic beverages cannot be served to minors. Renter assumes all responsibility and

liability for serving alcoholic beverages and is responsible for age verification.

7. Alcoholic beverages may not be taken outside of the designated rental space and cannot be available to the general public.

8. Facility staff and/or law enforcement have the right to enter the event and to monitor the


9. Renter is responsible for compliance with all city, state and federal laws and regulations governing the service, distribution and consumption of alcoholic beverages at the event.





Private Event

Facility Alcohol Use Agreement (Complimentary Service of Alcohol)

Applicant/Event Name: _____________________________/________________________________ Address of Responsible Party: _________________________________________________________ _________________________________________________________________________________ Phone: __________________________ Email: _________________________ Event Date: ______________________ Rental Hours: ________ to _________ Event Description: _______________________ Expected Attendance: _____________ Event Location: ____________________________________________________________________ The following rules and regulations apply to any reservation at The Hubbard Arts Center (“Hubbard”) that includes the serving of alcoholic beverages and/or cereal malt beverages (together “alcoholic beverages” herein) at a private event, without a licensed caterer and where a state alcohol license is not required:

1. The service of “alcoholic beverages” at Hubbard without a licensed caterer is only permitted at a closed private party, wedding reception, reunion, etc. where the service of alcoholic beverages is limited to the Renter’s guests of legal age for alcoholic consumption. Service of alcoholic beverages to the public is NOT allowed.

2. The Renter must provide all alcoholic beverages to be served. Guests cannot bring alcoholic beverages into Facility.

3. There can be NO CHARGE for the service of alcoholic beverages at the event and there can

be no charge to or fee paid, via admission fee, donation, selling tickets, etc., for admission or attendance to the event.

4. The availability of alcoholic beverages at the event cannot be advertised.

5. Renter is responsible to monitor and control the serving of alcoholic beverages at the event.

Renter must be present at all times during the event.

6. Alcoholic beverages cannot be served to minors. Renter assumes all responsibility and liability for serving alcoholic beverages and is responsible for age verification.

7. Alcoholic beverages may not be taken outside of the designated rental space and cannot be

available to the general public.

8. Hubbard staff and/or law enforcement have the right to enter the event and to monitor the


9. Renter is responsible for compliance with all city, state and federal laws and regulations governing the service, distribution and consumption of alcoholic beverages at the event.





HAC Rental Contract

Rental bookings are not confirmed until we receive a copy of this HAC Rental Contract signed by the Client and accompanied by the rental fee payment and

damage deposit, if any.

Contract

Contract #:

Prepared by:

Date: Status:

Client Information

Name: Account:

Phone #: Email:

Address:

Facility Rental Summary

Repeat Facility Day Start End Date Range # Sess. Event ID

Exclusions, Additions & Modifications

Type Facility Day Start End Date Event ID

Facility

Field Date Day Time Fee(s) Subtotal

Facility Fees

Name Subtotal Discount Tax Total Price # of Booking(s)

Extra Fees

Name # Unit Price Total Usage Subtotal Tax Total Price

Extra Fees Details

Extras per Contract

Extras per Reservation

Extras per Booking

Facility & Extra Summary

Field Date Day Time Fees XFees

Invoice

Due Date Amount Remaining Balance

Contract Total

Rental Fee Rental Tax Extra Fees Extra Tax Total with Tax

Conditions of Use: Please review the following information: Renter will ensure that they have read and adhere to all Facility Use Guidelines given to them at the time of their rental reservation. A signed copy must be returned, prior to your rental in order to be placed on your account.

All rentals are required to enter through the main entrance doors. Rentals held during building hours will not be issued keys and need to check in with Guest Services upon arrival. HAC facility codes and keys need to be picked up by Friday at 7:00pm at the Derby Recreation Center if rental is during weekend hours. All groups are responsible for cleanup unless fees were paid for this service. Failure to clean up the facility will result in forfeiture of your damage deposit. Dispose of all trash. A trash dumpster is located on the north side of the building (outside access only). If your group is forced to cancel during the weekend or run into a problem and there is no DRC staff in the facility, please contact Darcie Parkhurst at 316-734-4414 or Brian Lees at 316-655-8956. Cancellation Fees: If you cancel within 9 days or less of your scheduled rental, you will be charged 25% of your rental fee. If you cancel 10 days or more before your scheduled rental, you will be charged 10% of your rental fee.

Release and Waiver of Liability

Renter shall indemnify and hold harmless the Derby Recreation Commission, and its departments, elected officials, officers, employees and agents, from and against liability, suits, actions, proceedings, judgments, claims, losses, liens, damages, and injuries, (including attorneys’ fees and other expenses of litigation, arbitration, mediation or appeal), to the extent related to use of the Hubbard Arts Center by Renter or Renter’s invitees, except to the extent caused by the Derby Recreation Commission’s negligence.

Nothing herein shall be construed to act as a waiver or limitation of any and all defenses, limitations of liability, damage limitations, or immunities available to the Derby Recreation Commission, including any such protections available pursuant to the Kansas Tort Claims Act, K.S.A. 75-6101 et seq.

Date:{DigitalSignature->Date} Client Signature

MEMORANDUM


FROM: Chris Drum, Superintendent of Recreation


RE: 2020 PRIORITIES

To accompany the DRC’s comprehensive Master Plan, Board and staff elected to establish

organizational priorities in 2019, which formally documented how the Board and staff would

direct its focus and efforts. In a recent workshop, Board and staff developed a priority list for

2020. These are in no way a comprehensive list of projects the Board and staff will be working

on throughout the year, but outline major priorities we feel are of high importance and expect

to concentrate efforts on in 2020.

Staff would like to recommend the Board adopt the attached set of priorities for 2020.

2020 MASTER PLAN PRIORITY LIST WITH STAFF ASSIGNMENTS

1. Complete construction of Hubbard Arts Center

and develop operations and programs for the

facility.

Superintendent of Recreation,

Director of Facilities, Director

of Programs, Facilities

Committee

2. Continue to develop strategies and best

practices to measure economic impact of

recreation programs, special events, and

sports tournaments and report to key

stakeholders.

Director of Programs, Director

of Administration, Director of

Marketing

3. Establish 3 additional performance measures

this year and add these to the ongoing

measures previously established.

Superintendent of Recreation

4. In partnership with the City of Derby, develop

a business/management plan for Decarsky

Park ball field complex and other parks/ball

fields in Derby which includes fee structure,

maintenance and operational responsibilities,

rules/regulations, marketing and sponsorship,

and site usage terms.

Senior Level Staff

5. Continue to enhance and implement

objectives to the comprehensive marketing

master plan.

Director of Marketing

MEMORANDUM

TO: DRC BOARD MEMBERS FROM: Chris Drum, Superintendent DATE: January 8, 2020 RE: FEBRUARY BOARD MEETING DATE CHANGE The Kansas Recreation and Parks Association annual conference takes place February 10‐12. During the conference a large portion of the staff and board will be in attendance to help celebrate former Superintendent Frank Seitz’s induction into the KRPA Hall of Fame. Due to that fact, I recommend the Board adjust the February Board Meeting from Tuesday, February 11th to the following week on Tuesday, February 18th. If the Board approves the change, staff will make the appropriate notices to the media and other governmental organizations.

BOARD MEETING AGENDA Tuesday, January 14, 2020 Derby ...

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