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Finance Committee Meeting| 1/21/2016 1
Page 1 of 1 Finance Committee Meeting: January 21, 2016
FEATHER RIVER RECREATION AND PARK DISTRICT 1875 FEATHER RIVER BLVD., OROVILLE, CA 95965
FINANCE COMMITTEE MEETING January 21, 2016
Location: FRRPD Conference Room
AGENDA ____ _______________ Open Session 1:00PM
In accordance with the Americans with Disabilities Act, if you need a special accommodation to participate in the meeting, please contact the District Administrative Office at (530)533-2011 at least 48 hours in advance of the meeting.
1. CALL MEETING TO ORDER Time: ________ 2. ROLL CALL
Director Marcia Carter __________ Director Victoria Coots __________ 3. PLEDGE OF ALLEGIANCE 4. PUBLIC COMMENT
At this time, the Board will extend the courtesy of the Hearing Session to interested parties who wish to speak on items not on the agenda. State law prohibits the Board from taking action on any item presented if it is not listed on the agenda, except under special circumstances as defined in the Government Code. You are limited to three (3) minutes. The Chairperson will invite anyone the audience wishing to address the Board on a matter not listed on the agenda to step to the podium, state your name for the record and make your presentation. The Board will not and cannot take any action except for brief response by the Board or staff to a statement or question relating to a non-agenda item.
5. REGULAR AGENDA Financials –December 2015 A. Business Manager Staff Report B. Balance Sheet C. Charts D. Profit & Loss (Income Statement) E. Detailed Transaction – Fixed Assets F. Warrant list 6. ADJOURNMENT Time:______________________
Feather River Recreation & Park District
Income Statement 2015-2016 f/year
Compare November and December 2015 YTD
STAFF REPORT
Nov-15 Dec-15 TOTAL Staff Comments
Ordinary Income/Expense
Income
4100 · Tax Revenue 9,843 763,234 841,144
4150 · Tax Revenue (BAD) 131,771 131,771
· Program Income
4350 · Discounts & Credits -591 -444 -3,036
4300 · Program Income 70,888 90,820 451,125 Dec15 received $19.8k for 2 Gym meets: Halloween jamboree and State meet
Total · Program Income 70,297 90,376 448,089
4400 · Donation & Fundraising Income 136 580
4500 · Grant Income 869 869
Nov15 reimbursement Grant awarded from Dept of Fish and Game. Grant reimburse FRRPD for
expenses related to Feather River Clean Up.
4600 · Other Income 30 59 3,325
4900 · Interest Income 4,382
4905 · Interest Income - BAD 267
Total Income 81,175 985,440 1,430,427
Gross Profit 81,175 985,440 1,430,427
Expense
· Payroll Expenses 0
5010 · Wages & Salaries 77,388 74,821 517,333
5020 · Employer Taxes 6,823 6,396 49,560
5030 · Employee Benefits 9,069 9,759 54,375
5040 · Workers Comp 2,910 2,822 19,419
5060 Labor/Benefits CIP Projects -2,242 -2,174 -6,943
Contra account: to account for Staff labor related to Capital Improvement Projects. 100% of staff's labor
costs will be moved to Fixed Assets for time spent directly working on CIP.
Total · Payroll Expenses 93,948 91,624 633,744
5100 · Advertising & Promotion 1,971 25 2,620 Nov15: $1900 Activity Guide Winter/Spring issue
5120 · Bank Fees 932 671 5,179
Over budgeted amount in Bank Fees trend will continue during this fiscal year while using Active Net as
a primary revenue database
5130 - Charitable Contributions 1,420
5140 · Copying & Printing 1,607 1,607 9,282 monthly copier lease and usage fees
5160 · Dues, Mbrshps & Publications 395 70 8,634
5170 · Education & Development 316 460 1,979
GM Ramage and Nina attending a CSDA traing: Supervisor in Public Sector. Gymnastic Book: Code of
Points, Compulsory
5175 · Equipment Rental 743 426 1,556 Breakfast with Santa chair/table rentals. Powerwash rental, clean Nelson dugouts
· Equipment, Tools & Furn (<$2k)
5182 · Operating ET&F 359 1,622 1,981 Maintence: used jackhammer. Admin Dept: laptop
5184 · Program ET&F -321 4,523 5,824 Karate room: $100 new chairs. Gymnastics: 4 new mats $4,423
5186 · Site ET&F 3,251 0 8,261
Total · Equipment, Tools & Furn (<$2k) 3,289 6,145 16,066
5200 · Insurance 2,848 2,848 18,759
5210 · Interest Expense - Operating 0
5220 · Miscellaneous Expense 0
5225 · Postage & Delivery 575 1,105 Nov15: postage, mail 3,000 Acticty Guides
· Professional & Outside Svcs
5232 · Accounting 18,075 6,600 31,800
Nov15: KCOE audit. Dec15: KCOE addiontial charges for Final Audit report and GASB 68 year-end
adjustment
5233 · Bands/Recreation 850
5234 · Board Stipends 500 900 5,000
Dec15 Finance Staff report.xlsx Page 1 of 3
Feather River Recreation & Park District
Income Statement 2015-2016 f/year
Compare November and December 2015 YTD
STAFF REPORT
Nov-15 Dec-15 TOTAL Staff Comments
5235 · Recreation Instructors 3,414 2,642 17,520
5236 · Legal -8,486 2,692 -1,524 Nov15: voided $8586 outstanding legal invoices dated 2013 per McMurchie.
5237 · Contract Janitorial 3,920 3,920 25,060
5238 · Other Outside Labor 1,766 596 14,836
Total · Professional & Outside Svcs 19,189 17,350 93,542
5250 · Rent 821
· Repairs & Maintenance
5261 · Building R&M 4,603 1,163 9,869
Maintence Dept staff working on Capital Improvement jobs. PT Fence/Skatepark. Expenses for Dec15
are lower on operating expenses, parts/material expensed to CIP on balance sheet. Plus, FRRPD was
closed for December holidays.
5262 · Equipment R&M 3,340 467 9,270
5263 · General R&M 519 315 2,839
5264 · Grounds R&M 6,145 181 21,095
5268 · Aquatics Pool R&M 0 620 5,931
5265 · Janitorial Supplies 1,200 1,345 13,570
5266 · Vandalism Repair 696 372 4,404
5267 · Vehicle R&M 1,546 618 3,863
Total · Repairs & Maintenance 18,049 5,081 70,841
5270 · Security 98 0 2,090
· Supplies - Consumable
5282 · Office Supplies 939 253 2,380 Nov15: Treasury account custom check order $600
5284 · Program Food 669 726 5,260
5286 · Program Supplies 380 1,686 5,635
Dec15: Breakfast with Santa supplies. Also, preschool completed semi-annual supply/art/crafts/games
order $700.
5288 · Safety & Staff Supplies 470 682 5,114
5289 · Site Supplies -236 727 1,647 $727 dog park mutt mitt order
Total · Supplies - Consumable 2,222 4,074 20,036
5290 · Taxes, Lic., Notices & Permits 246 2,724
5300 · Telephone 1,128 912 5,266
· Transportation, Meals & Travel
5312 · Air, Lodging, Other Travel 873
5314 · Fuel 1,377 1,400 10,188
5316 · Meals 172
5318 · Mileage 521 465 2,158
Total · Transportation, Meals & Travel 1,898 1,865 13,391
· Utilities
5322 · Electric 3,847 4,228 59,241
5324 · Garbage 1,435 1,632 10,261
5326 · Gas/Propane 118 401 910
5328 · Sewer 246 1,966 3,172
5329 · Water 10,626 4,564 66,226
Submitted Coursety Adjust Request to Cal-Water. Possible adjustment $2,900 for MLK Oct15.
Paperwork submitted to Cal Water San Jose office for approval.
Total · Utilities 16,272 12,791 139,810
Total Expense 165,151 146,524 1,048,865
Total Profit (Loss) -83,976 838,916 381,562
Other Income/Expense
Dec15 Finance Staff report.xlsx Page 2 of 3
Feather River Recreation & Park District
Income Statement 2015-2016 f/year
Compare November and December 2015 YTD
STAFF REPORT
Nov-15 Dec-15 TOTAL Staff Comments
Other Income
4200 · Impact Fee Income 2,212 0 31,058
Dec15: 1 Impact Fee collected, 1 Impact Fee refunded. Customer paid FRRPD twice on a new unit.
Both County and FRRPD paperwork confirmed customer paid twice.
4910 · Interest Income - Impact Fees 0 0 454
Total Other Income 2,212 0 31,512
Other Expense
7210 · Debt Interest Expense 10,544 10,544 65,223
Total Other Expense 10,544 10,544 65,223
Net Other Income -8,332 -10,544 -33,711
Net Income (92,308) 828,372 347,851
Staff Notes:
Treasuary Checking Account
Audit
Balance includes $75k transferred out of Impact Parkland Use- to pay for Riverbend Playground Equipment
KCOE provided FRRPD the final year-end adjustments, this include a large adjustment to dated 6/30/14 related to CalPERS GASB 68- annual valuation.
Dec15 Finance Staff report.xlsx Page 3 of 3
Feather River Recreation & Park District 1:18 PM
Balance Sheet 01/15/2016
As of December 31, 2015 Accrual Basis
Dec 31, 15 Dec 31, 14 $ Change % Change
ASSETS
Current Assets
Checking/Savings
1010 · Treasury Cash 1,138,618.94 900,550.76 238,068.18 26.44%
1020 · Imprest Cash 453.89 322.87 131.02 40.58%
1030 · BofW - Merchant Acct. 75,506.21 51,054.92 24,451.29 47.89%
1031 · BofW Project Checking 79,695.22 0.00 79,695.22 100.0%
1040 · Fund 2610 - BAD 219,022.36 231,270.68 -12,248.32 -5.3%
1050 · Impact Fees
1051 · Impact - Parklands 89,081.03 116,444.44 -27,363.41 -23.5%
1052 · Impact - Public Use 45,602.00 38,876.39 6,725.61 17.3%
1053 · Impact - Aquatics 41,547.08 35,432.27 6,114.81 17.26%
Total 1050 · Impact Fees 176,230.11 190,753.10 -14,522.99 -7.61%
1120 · Rebate Cards 0.00 67.03 -67.03 -100.0%
Total Checking/Savings 1,689,526.73 1,374,019.36 315,507.37 22.96%
Accounts Receivable
1210 · Accounts Receivable 22,345.71 9,863.79 12,481.92 126.54%
Total Accounts Receivable 22,345.71 9,863.79 12,481.92 126.54%
Other Current Assets
1301 · A/Net Credit Card Receivable -25.89 460.15 -486.04 -105.63%
1310 · Miscellaneous Receivables 616.00 167.20 448.80 268.42%
1315 · Prepaid Insurance 17,089.90 0.00 17,089.90 100.0%
1320 · Umpqua Bank Project Fund 400,000.00 0.00 400,000.00 100.0%
1321 · Bank of NY Holding Account 611.06 0.00 611.06 100.0%
Total Other Current Assets 418,291.07 627.35 417,663.72 66,575.87%
Total Current Assets 2,130,163.51 1,384,510.50 745,653.01 53.86%
Fixed Assets
1410 · Land 627,494.00 627,494.00 0.00 0.0%
1420 · Buildings & Improvements 17,798,503.43 18,104,194.46 -305,691.03 -1.69%
1430 · Equipment & Vehicles 623,474.51 507,985.00 115,489.51 22.74%
1440 · Construction in Progress
1441 · CIP Skatepark Oct15 BS99 19,871.88 0.00 19,871.88 100.0%
1442 · CIP Fence Playtown Nov15 PT99 9,574.90 0.00 9,574.90 100.0%
1444 · CIP Tennis Courts Oct15 BT99 1,133.36 0.00 1,133.36 100.0%
Total 1440 · Construction in Progress 30,580.14 0.00 30,580.14 100.0%
1499 · Accumulated Depreciation -5,002,249.59 -4,829,375.00 -172,874.59 -3.58%
Total Fixed Assets 14,077,802.49 14,410,298.46 -332,495.97 -2.31%
Other Assets
1500 · FMV Adjustments -494.00 0.00 -494.00 -100.0%
1550 · GASB 68 CalPERS Valuation
1551 · GASB68 Deferred Outflow Pension 28,396.00 0.00 28,396.00 100.0%
Total 1550 · GASB 68 CalPERS Valuation 28,396.00 0.00 28,396.00 100.0%
Total Other Assets 27,902.00 0.00 27,902.00 100.0%
TOTAL ASSETS 16,235,868.00 15,794,808.96 441,059.04 2.79%
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
2000 · Accounts Payable 44,038.98 38,423.56 5,615.42 14.62%
Total Accounts Payable 44,038.98 38,423.56 5,615.42 14.62%
Page 1 of 2
Feather River Recreation & Park District 1:18 PM
Balance Sheet 01/15/2016
As of December 31, 2015 Accrual Basis
Dec 31, 15 Dec 31, 14 $ Change % Change
Credit Cards
2300 · Credit Cards Payable
2335 · BofW CC - FRRPD 3231 987.72 2,014.55 -1,026.83 -50.97%
2336 · BofW CC - FRRPD 0018 174.76 204.99 -30.23 -14.75%
Total 2300 · Credit Cards Payable 1,162.48 2,219.54 -1,057.06 -47.63%
2350 · Supplier Accounts
2353 · Walmart 143.24 0.00 143.24 100.0%
2354 · Home Depot 337.73 177.74 159.99 90.01%
Total 2350 · Supplier Accounts 480.97 177.74 303.23 170.6%
Total Credit Cards 1,643.45 2,397.28 -753.83 -31.45%
Other Current Liabilities
2100 · Payroll Liabilities
2120 · Payroll Taxes payable 2,168.55 374.63 1,793.92 478.85%
2160 · Workers Comp Payable -14,278.92 3,639.51 -17,918.43 -492.33%
2170 · Retirement Payable 0.00 207.70 -207.70 -100.0%
2180 · Health Insurance Payable 5,290.99 4,109.90 1,181.09 28.74%
2185 · Dental Insurance Payable 703.97 621.68 82.29 13.24%
2186 · Life Insurance Payable 62.00 41.00 21.00 51.22%
2187 · Aflac Payable 972.36 0.00 972.36 100.0%
2199 · Accrued Leave Payable 19,076.02 21,315.41 -2,239.39 -10.51%
Total 2100 · Payroll Liabilities 13,994.97 30,309.83 -16,314.86 -53.83%
2200 · Sales Tax Payable 38.93 0.00 38.93 100.0%
2205 · Accrued Expenses 611.06 0.00 611.06 100.0%
2410 · Gift Certificate Liability 190.00 160.00 30.00 18.75%
Total Other Current Liabilities 14,834.96 30,469.83 -15,634.87 -51.31%
Total Current Liabilities 60,517.39 71,290.67 -10,773.28 -15.11%
Long Term Liabilities
2910 · BOW - LOC 0.00 302,999.93 -302,999.93 -100.0%
2920 · US Bank Loan 0.00 239,295.27 -239,295.27 -100.0%
2940 · City Loan - 631 0.00 217,324.48 -217,324.48 -100.0%
2950 · Rabo Bank Loan 0.00 2,735,906.66 -2,735,906.66 -100.0%
2955 · Umpqua Bank Tax Exempt Bond A 3,728,331.00 0.00 3,728,331.00 100.0%
2960 · Umpqua Bank Taxable Bond B 222,000.00 0.00 222,000.00 100.0%
2975 · GASB 68 CalPERS Liab Valuation
2976 · GASB 68 Deferred Inflow Pension 251,090.00 0.00 251,090.00 100.0%
2977 · GASB 68 Net Penison Liability 482,362.00 0.00 482,362.00 100.0%
Total 2975 · GASB 68 CalPERS Liab Valuation 733,452.00 0.00 733,452.00 100.0%
Total Long Term Liabilities 4,683,783.00 3,495,526.34 1,188,256.66 33.99%
Total Liabilities 4,744,300.39 3,566,817.01 1,177,483.38 33.01%
Equity
3010 · Imprest Cash Reserve 617.52 488.50 129.02 26.41%
3020 · General Reserve 20,000.00 20,000.00 0.00 0.0%
3030 · Investment in Assets 11,139,232.82 11,383,790.00 -244,557.18 -2.15%
3040 · General Fund Balance -308,149.30 222,658.46 -530,807.76 -238.4%
3050 · Benefit Assessment District 86,984.34 99,632.84 -12,648.50 -12.7%
3060 · Impact Fees (general) 219,718.21 115,053.47 104,664.74 90.97%
3099 · Undistributed Retained Earnings -14,678.89 -434.88 -14,244.01 -3,275.39%
Net Income 347,842.91 386,803.56 -38,960.65 -10.07%
Total Equity 11,491,567.61 12,227,991.95 -736,424.34 -6.02%
TOTAL LIABILITIES & EQUITY 16,235,868.00 15,794,808.96 441,059.04 2.79%
Page 2 of 2
50,000.00
55,000.00
60,000.00
65,000.00
70,000.00
75,000.00
80,000.00
85,000.00
90,000.00
95,000.00
100,000.00
105,000.00
110,000.00
7 8 9 10 11 12 1 2 3 4 5 6
Program Revenue
Program Revenue FY 13/14
Program Revenue FY 14/15
Program Revenue FY 15/16
50,000
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000
140,000
150,000
7 8 9 10 11 12 1 2 3 4 5 6
Payroll Expense Comparison
FY 13/14
FY 14/15
FY 15/16
50,000
75,000
100,000
125,000
150,000
175,000
200,000
225,000
250,000
7 8 9 10 11 12 1 2 3 4 5 6
Operating Expense Annual Comparison
Depreciation Jun14 $492k & Jun15 $487k
FY 13/14
FY 14/15
FY 15/16
Feather River Recreation & Park District
Income Statement 2015-2016 f/year
Jul-Dec YTD YTD YTD YTD Jul-Dec Jul-Dec MONTHLY YTD
UNAUDITED: SUBJECT TO CHANGE Annual Over ACTUAL BUDGET Over
Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 TOTAL Budget (Under) % used TOTAL 6 (Under) % used
Ordinary Income/Expense MONTHS
Income
4100 · Tax Revenue 68,067 9,843 763,234 841,144 1,475,000 (633,856) 57% 841,144 737,500 103,644 114%
4150 · Tax Revenue (BAD) 131,771 131,771 247,417 (115,646) 53% 131,771 123,709 8,063 107%
· Program Income
4350 · Discounts & Credits -523 -479 -440 -559 -591 -444 -3,036 (7,800) 4,764 39% -3,036 (3,900) 864 78%
4300 · Program Income 80,303 74,506 65,902 68,706 70,888 90,820 451,125 929,307 (478,182) 49% 451,125 464,654 (13,529) 97%
Total · Program Income 79,780 74,027 65,462 68,147 70,297 90,376 448,089 921,507 (473,418) 49% 448,089 460,754 (12,665) 97%
4400 · Donation & Fundraising Income 214 230 136 580 - 580 580 - 580
4500 · Grant Income 869 869 - 869 869 - 869
4600 · Other Income 1,866 1,370 30 59 3,325 - 3,325 3,325 - 3,325
4900 · Interest Income 1,969 2,413 4,382 5,000 (618) 88% 4,382 2,500 1,882 175%
4905 · Interest Income - BAD 267 267 600 (333) 45% 267 300 (33) 89%
Total Income 81,749 74,027 67,542 140,494 81,175 985,440 1,430,427 2,649,524 (1,219,097) 54% 1,430,427 1,324,762 105,665 108%
Gross Profit 81,749 74,027 67,542 140,494 81,175 985,440 1,430,427 2,649,524 (1,219,097) 54% 1,430,427 1,324,762 105,665 108%
Expense
· Payroll Expenses 0 0 -
5010 · Wages & Salaries 87,051 86,179 75,755 116,139 77,388 74,821 517,333 1,110,432 (593,099) 47% 517,333 555,216 (37,883) 93%
5020 · Employer Taxes 9,178 8,898 7,356 10,909 6,823 6,396 49,560 144,356 (94,796) 34% 49,560 72,178 (22,618) 69%
5030 · Employee Benefits 7,775 8,052 9,330 10,390 9,069 9,759 54,375 127,700 (73,325) 43% 54,375 63,850 (9,475) 85%
5040 · Workers Comp 3,293 3,257 2,890 4,247 2,910 2,822 19,419 55,522 (36,103) 35% 19,419 27,761 (8,342) 70%
5060 Labor/Benefits CIP Projects -167 -304 -2,056 -2,242 -2,174 -6,943 -6,943
Total · Payroll Expenses 107,297 106,219 95,027 139,629 93,948 91,624 633,744 1,438,010 (804,266) 44% 633,744 719,005 (85,261) 88%
5100 · Advertising & Promotion 22 432 170 1,971 25 2,620 10,000 (7,380) 26% 2,620 5,000 (2,380) 52%
5120 · Bank Fees 781 914 1,102 779 932 671 5,179 5,600 (421) 92% 5,179 2,800 2,379 185%
5130 - Charitable Contributions 1,250 170 1,420 - 1,420 1,420 - 1,420
5140 · Copying & Printing 1,410 1,411 1,731 1,516 1,607 1,607 9,282 17,000 (7,718) 55% 9,282 8,500 782 109%
5160 · Dues, Mbrshps & Publications 2,419 412 177 5,161 395 70 8,634 8,000 634 108% 8,634 4,000 4,634 216%
5170 · Education & Development 700 65 -10 448 316 460 1,979 6,000 (4,021) 33% 1,979 3,000 (1,021) 66%
5175 · Equipment Rental 200 187 743 426 1,556 4,000 (2,444) 39% 1,556 2,000 (444) 78%
· Equipment, Tools & Furn (<$2k)
5182 · Operating ET&F 359 1,622 1,981 5,000 (3,019) 40% 1,981 2,500 (519) 79%
5184 · Program ET&F 344 641 169 468 -321 4,523 5,824 1,600 4,224 364% 5,824 800 5,024 728%
5186 · Site ET&F 599 1,500 168 2,743 3,251 0 8,261 7,000 1,261 118% 8,261 3,500 4,761 236%
Total · Equipment, Tools & Furn (<$2k) 943 2,141 337 3,211 3,289 6,145 16,066 13,600 2,466 118% 16,066 6,800 9,266 236%
5200 · Insurance 2,848 2,848 2,848 4,519 2,848 2,848 18,759 46,000 (27,241) 41% 18,759 23,000 (4,241) 82%
5210 · Interest Expense - Operating 0 - - 0 - -
5220 · Miscellaneous Expense 0 0 -
5225 · Postage & Delivery 161 369 575 1,105 2,500 (1,395) 44% 1,105 1,250 (145) 88%
· Professional & Outside Svcs
5232 · Accounting 850 4,575 1,700 18,075 6,600 31,800 24,000 7,800 133% 31,800 12,000 19,800 265%
5233 · Bands/Recreation 650 200 850 1,400 (550) 61% 850 700 150 121%
5234 · Board Stipends 1,000 900 900 800 500 900 5,000 12,000 (7,000) 42% 5,000 6,000 (1,000) 83%
5235 · Recreation Instructors 2,490 1,773 2,958 4,243 3,414 2,642 17,520 29,075 (11,555) 60% 17,520 14,538 2,983 121%
5236 · Legal 790 765 1,375 1,340 -8,486 2,692 -1,524 25,000 (26,524) -6% -1,524 12,500 (14,024) -12%
5237 · Contract Janitorial 4,920 4,920 3,920 3,460 3,920 3,920 25,060 48,000 (22,940) 52% 25,060 24,000 1,060 104%
5238 · Other Outside Labor 1,143 9,560 361 1,410 1,766 596 14,836 32,075 (17,239) 46% 14,836 16,038 (1,202) 93%
Total · Professional & Outside Svcs 11,843 18,118 14,089 12,953 19,189 17,350 93,542 171,550 (78,008) 55% 93,542 85,775 7,767 109%
5250 · Rent 821 821 9,000 (8,179) 9% 821 4,500 (3,679) 18%
· Repairs & Maintenance
5261 · Building R&M 378 2,099 767 859 4,603 1,163 9,869 33,000 (23,131) 30% 9,869 16,500 (6,631) 60%
5262 · Equipment R&M 2,827 555 444 1,637 3,340 467 9,270 25,000 (15,730) 37% 9,270 12,500 (3,230) 74%
5263 · General R&M 145 1,265 563 32 519 315 2,839 10,000 (7,161) 28% 2,839 5,000 (2,161) 57%
5264 · Grounds R&M 5,066 4,590 4,563 550 6,145 181 21,095 21,095
5268 · Aquatics Pool R&M 1,603 2,806 902 0 0 620 5,931 5,931
5265 · Janitorial Supplies 3,368 2,264 1,880 3,513 1,200 1,345 13,570 23,000 (9,430) 59% 13,570 11,500 2,070 118%
5266 · Vandalism Repair 0 1,475 195 1,666 696 372 4,404 12,000 (7,596) 37% 4,404 6,000 (1,596) 73%
60%70,500 (49,405) 30% 35,250 (14,155)
ANNUAL BUDGET COMPARISON
Annual Budget divided by "X" amount of months
MONTHLY ACTUAL VS. MONTHLY BUDGET
Dec15 Finance Mtg Income Statement.xlsx Page 1 of 2
Feather River Recreation & Park District
Income Statement 2015-2016 f/year
Jul-Dec YTD YTD YTD YTD Jul-Dec Jul-Dec MONTHLY YTD
UNAUDITED: SUBJECT TO CHANGE Annual Over ACTUAL BUDGET Over
Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 TOTAL Budget (Under) % used TOTAL 6 (Under) % used
ANNUAL BUDGET COMPARISON
Annual Budget divided by "X" amount of months
MONTHLY ACTUAL VS. MONTHLY BUDGET
5267 · Vehicle R&M 384 555 703 57 1,546 618 3,863 15,000 (11,137) 26% 3,863 7,500 (3,637) 52%
Total · Repairs & Maintenance 13,771 15,609 10,017 8,314 18,049 5,081 70,841 188,500 (117,659) 38% 70,841 94,250 (23,409) 75%
5270 · Security 914 164 0 914 98 0 2,090 6,300 (4,210) 33% 2,090 3,150 (1,060) 66%
· Supplies - Consumable
5282 · Office Supplies 87 338 349 414 939 253 2,380 6,980 (4,600) 34% 2,380 3,490 (1,110) 68%
5284 · Program Food 1,152 1,166 864 683 669 726 5,260 12,240 (6,980) 43% 5,260 6,120 (860) 86%
5286 · Program Supplies 927 693 560 1,389 380 1,686 5,635 21,192 (15,557) 27% 5,635 10,596 (4,961) 53%
5288 · Safety & Staff Supplies 1,678 456 512 1,316 470 682 5,114 4,106 1,008 125% 5,114 2,053 3,061 249%
5289 · Site Supplies 0 226 643 287 -236 727 1,647 2,400 (753) 69% 1,647 1,200 447 137%
Total · Supplies - Consumable 3,844 2,879 2,928 4,089 2,222 4,074 20,036 46,918 (26,882) 43% 20,036 23,459 (3,423) 85%
5290 · Taxes, Lic., Notices & Permits 2,279 193 0 6 246 2,724 9,670 (6,946) 28% 2,724 4,835 (2,111) 56%
5300 · Telephone 735 867 914 710 1,128 912 5,266 10,280 (5,014) 51% 5,266 5,140 126 102%
· Transportation, Meals & Travel
5312 · Air, Lodging, Other Travel 161 164 548 873 1,000 (127) 87% 873 500 373 175%
5314 · Fuel 2,067 2,056 1,774 1,514 1,377 8,788 31,500 (22,712) 28% 8,788 15,750 (6,962) 56%
5316 · Meals 106 66 172 1,000 (828) 17% 172 500 (328) 34%
5318 · Mileage 339 77 147 609 521 465 2,158 3,000 (842) 72% 2,158 1,500 658 144%
Total · Transportation, Meals & Travel 2,406 2,294 2,191 2,737 1,898 465 11,991 36,500 (24,509) 33% 11,991 18,250 (6,259) 66%
· Utilities
5322 · Electric 13,907 15,164 12,987 9,108 3,847 4,228 59,241 90,007 (30,766) 66% 59,241 45,004 14,238 132%
5324 · Garbage 1,758 1,565 2,182 1,689 1,435 1,632 10,261 18,000 (7,739) 57% 10,261 9,000 1,261 114%
5326 · Gas/Propane 40 113 121 117 118 401 910 5,000 (4,090) 18% 910 2,500 (1,590) 36%
5328 · Sewer 246 246 222 246 246 1,966 3,172 5,000 (1,828) 63% 3,172 2,500 672 127%
5329 · Water 11,706 11,830 12,518 14,982 10,626 4,564 66,226 108,000 (41,774) 61% 66,226 54,000 12,226 123%
Total · Utilities 27,657 28,918 28,030 26,142 16,272 12,791 139,810 226,007 (86,197) 62% 139,810 113,004 26,807 124%
Total Expense 180,230 185,555 159,551 211,854 165,151 145,124 1,047,465 2,255,435 (1,207,970) 46% 1,047,465 1,127,718 (80,252) 93%
Total Profit (Loss) -98,481 -111,528 -92,009 -71,360 -83,976 840,316 382,962 394,089 (11,127) 382,962 197,045 185,917
Other Income/Expense 0 -
Other Income
4200 · Impact Fee Income 6,636 11,060 3,318 7,832 2,212 0 31,058 31,058 -
4910 · Interest Income - Impact Fees 0 0 454 0 0 454 454 -
Total Other Income 6,636 11,060 3,318 8,286 2,212 0 31,512 31,512 -
Other Expense
7210 · Debt Interest Expense 11,197 11,197 11,197 10,544 10,544 10,544 65,223 65,223
Total Other Expense 11,197 11,197 11,197 10,544 10,544 10,544 65,223 131,750 65,223 65,875
Net Other Income -4,561 -137 -7,879 -2,258 -8,332 -10,544 -33,711 -33,711 -
Net Income (103,042) (111,665) (99,888) (73,618) (92,308) 829,772 349,251 262,339 349,251 131,170
Dec15 Finance Mtg Income Statement.xlsx Page 2 of 2
Feather River Recreation & Park District 1:31 PM
Detail Fixed Asset & Bonds 01/15/2016
As of December 31, 2015 Monthly Transactions Accrual Basis
Date Source Name/Vendor Memo Amount Balance
1320 · Umpqua Bank Project Fund 400,000.00
Total 1320 · Umpqua Bank Project Fund 400,000.00
1410 · Land 627,494.00
Total 1410 · Land 627,494.00
1420 · Buildings & Improvements 17,798,503.43
Total 1420 · Buildings & Improvements 17,798,503.43
1430 · Equipment & Vehicles 623,474.51
Total 1430 · Equipment & Vehicles 623,474.51
1440 · Construction in Progress 21,893.30
1441 · CIP Skatepark Oct15 BS99 15,759.94
12/02/2015 Fastenal MISC PARTS (paid w/BoW check) 22.44 15,782.38
12/04/2015 Fastenal MISC PARTS/SCREWS (PAY W/BoW ck) 51.72 15,834.10
12/11/2015 Royal Plywood Company 8 SKATELITE BOARDS 4X12 paid BoW check 2,663.22 18,497.32
12/14/2015 Endeavor Homes, Inc. LUMBER Paid w/BoW check 28.12 18,525.44
12/14/2015 Home Depot FUEL FOR WELDING TORCH 51.84 18,577.28
12/15/2015 Fastenal BOLTS/SCREWS paid w/BoW 20.40 18,597.68
12/31/2015 FRRPD DEC15 WAGES- SKATEPARK LABOR CIP 1,274.20 19,871.88
Total 1441 · CIP Skatepark Oct15 BS99 \ 4,111.94 19,871.88
1442 · CIP Fence Playtown Nov15 PT99 5,000.00
12/04/2015 Builders Fence Co, Inc. FENCE POST AND MISC PARTS paid w/BoW check 2,847.25 7,847.25
12/14/2015 Better Deal Exchange FENCE: MISC SUPPLIES- TWINE, CORD, STEEL WOOL 33.82 7,881.07
12/14/2015 Better Deal Exchange LUMBER CRAYONS 16.95 7,898.02
12/14/2015 Home Depot FENCE: MISC PARTS AND SUPPLIES 132.28 8,030.30
12/28/2015 All Metals Supply, Inc. PLAYTOWN FENCE paid BoW check 379.94 8,410.24
12/29/2015 Home Depot FENCE: MISC BUILDING SUPPLIES- SCREWS, ANCHORS, SAFETY BARRIER FENCE 265.28 8,675.52
12/31/2015 FRRPD DEC15 WAGES- PT FENCE LABOR CIP 899.38 9,574.90
Total 1442 · CIP Fence Playtown Nov15 PT99 4,574.90 9,574.90
1444 · CIP Tennis Courts Oct15 BT99 1,133.36
Total 1444 · CIP Tennis Courts Oct15 BT99 1,133.36
Total 1440 · Construction in Progress 8,686.84 30,580.14
2955 · Umpqua Bank Tax Exempt Bond A -3,728,331.00
Total 2955 · Umpqua Bank Tax Exempt Bond A -3,728,331.00
2960 · Umpqua Bank Taxable Bond B -222,000.00
Total 2960 · Umpqua Bank Taxable Bond B -222,000.00
Page 1 of 1
Feather River Recreation & Park District 8:30 AM
Check Register 01/15/2016
December 2015
Num Name Date Account Credit
Dec 15
74847 Premier Access 12/10/2015 1010 · Treasury Cash 702.88
74848 Humana Insurance Co. 12/10/2015 1010 · Treasury Cash 62.00
74849 Blue Shield of California 12/10/2015 1010 · Treasury Cash 5,287.86
74850 Bankcard Center 12/10/2015 1010 · Treasury Cash 1,194.98
74851 Carter, Marcia 12/10/2015 1010 · Treasury Cash 100.00
74852 Coots, Victoria 12/10/2015 1010 · Treasury Cash 100.00
74853 Emberland, Gary 12/10/2015 1010 · Treasury Cash 100.00
74854 Fowler, Scott Kent 12/10/2015 1010 · Treasury Cash 100.00
74855 Noble, Don 12/10/2015 1010 · Treasury Cash 100.00
74856 All Metals Supply, Inc. 12/10/2015 1010 · Treasury Cash 386.12
74857 All Things Carpet & Upholstery 12/10/2015 1010 · Treasury Cash 3,920.00
74858 Bankcard Center 12/10/2015 1010 · Treasury Cash 243.37
74859 Better Deal Exchange 12/10/2015 1010 · Treasury Cash 145.26
74860 Butte County Special Districts' Assn. 12/10/2015 1010 · Treasury Cash 25.00
74861 Calif. Water Service 12/10/2015 1010 · Treasury Cash 9,187.42
74862 California Special Districts Association 12/10/2015 1010 · Treasury Cash 4,950.00
74863 CalPers Financial Reporting 12/10/2015 1010 · Treasury Cash 967.00
74864 Cintas 12/10/2015 1010 · Treasury Cash 255.52
74865 void 12/10/2015 1010 · Treasury Cash 0.00
74866 Dan's Electrical Supply 12/10/2015 1010 · Treasury Cash 478.38
74867 Dawson Oil Company 12/10/2015 1010 · Treasury Cash 1,377.11
74868 Ewing 12/10/2015 1010 · Treasury Cash 278.62
74869 Fastenal 12/10/2015 1010 · Treasury Cash 205.46
74870 Feather River Aire 12/10/2015 1010 · Treasury Cash 4,278.00
74871 Feather River Recreation & Park District 12/10/2015 1010 · Treasury Cash 350.00
74872 Game Time, Inc. 12/10/2015 1010 · Treasury Cash 2,477.60
74873 Harvest Accounting & Management Systems 12/10/2015 1010 · Treasury Cash 807.50
74874 Hust Bros. Inc. 12/10/2015 1010 · Treasury Cash 53.53
74875 Intuit 12/10/2015 1010 · Treasury Cash 594.45
74876 Les Schwab Tires 12/10/2015 1010 · Treasury Cash 202.96
74877 North Yuba Water District 12/10/2015 1010 · Treasury Cash 47.50
74878 P.G. & E. 12/10/2015 1010 · Treasury Cash 3,965.95
74879 Recology Butte Colusa Counties 12/10/2015 1010 · Treasury Cash 1,435.42
74880 SFE Fire Protection, Inc. 12/10/2015 1010 · Treasury Cash 505.03
74881 South Feather Water & Power 12/10/2015 1010 · Treasury Cash 33.52
74882 U.S. Bank Equipment Finance 12/10/2015 1010 · Treasury Cash 1,500.05
74883 Valley Truck & Tractor, Inc. 12/10/2015 1010 · Treasury Cash 468.19
74884 Western Web 12/10/2015 1010 · Treasury Cash 1,911.35
74885 Whirlwind Enterprises 12/10/2015 1010 · Treasury Cash 70.00
74886 Harwood, Carli 12/10/2015 1010 · Treasury Cash 41.98
74887 Keating, Ricardo 12/10/2015 1010 · Treasury Cash 16.68
74888 St. Germaine, D. 12/10/2015 1010 · Treasury Cash 31.30
74889 Valencia Estela 12/10/2015 1010 · Treasury Cash 29.68
74890 Ronnie Smith Enterprises 12/10/2015 1010 · Treasury Cash 1,852.50
74891 Cresco Equipment Rentals 12/10/2015 1010 · Treasury Cash 743.38
74892 Home Depot 12/10/2015 1010 · Treasury Cash 1,917.55
74893 Staples 12/10/2015 1010 · Treasury Cash 298.79
74894-74952 Payroll Items 12/10/2015 1010 · Treasury Cash 31,835.30
74953 AT&T - Calnet 2 12/23/2015 1010 · Treasury Cash 38.00
74954 Chippewa Pest Control, Inc. 12/23/2015 1010 · Treasury Cash 75.00
74955 City of Oroville 12/23/2015 1010 · Treasury Cash 1,627.68
74956 Cresco Equipment Rentals 12/23/2015 1010 · Treasury Cash 183.48
74957 D & G Sports Inc. 12/23/2015 1010 · Treasury Cash 170.50
74958 Dave's Party Rental 12/23/2015 1010 · Treasury Cash 28.74
74959 Fastenal 12/23/2015 1010 · Treasury Cash 47.03
74960 KCOE Isom 12/23/2015 1010 · Treasury Cash 17,267.00
74961 McMurchie Law 12/23/2015 1010 · Treasury Cash 100.00
74962 MJB Welding Supply 12/23/2015 1010 · Treasury Cash 146.80
74963 Ray Morgan Co. 12/23/2015 1010 · Treasury Cash 41.71
74964 Sac-Val Janitorial 12/23/2015 1010 · Treasury Cash 327.21
74965 Stratti, Inc 12/23/2015 1010 · Treasury Cash 405.00
Page 1 of 2
Feather River Recreation & Park District 8:30 AM
Check Register 01/15/2016
December 2015
Num Name Date Account Credit
74966 TWSD 12/23/2015 1010 · Treasury Cash 831.72
74967 Verizon Wireless 12/23/2015 1010 · Treasury Cash 2.74
74968 Wal-Mart Community 12/23/2015 1010 · Treasury Cash 42.98
74969 Whitaker, Irene 12/23/2015 1010 · Treasury Cash 1,106.00
74970 Brazda, Kevin 12/23/2015 1010 · Treasury Cash 50.00
74971 Carter, Shaw 12/23/2015 1010 · Treasury Cash 70.41
74972 Gorman, T. 12/23/2015 1010 · Treasury Cash 30.00
74973 Jackson, Joshua 12/23/2015 1010 · Treasury Cash 68.00
74974 Lee, Mai. 12/23/2015 1010 · Treasury Cash 40.00
74975 Quigley, G. 12/23/2015 1010 · Treasury Cash 30.00
74976 Shoemaker, Kristine 12/23/2015 1010 · Treasury Cash 40.00
74977 Sinor, Nina 12/23/2015 1010 · Treasury Cash 40.00
74978 Valencia Estela 12/23/2015 1010 · Treasury Cash 136.64
74979 Valencia Justin 12/23/2015 1010 · Treasury Cash 30.00
74980 Vang, H. 12/23/2015 1010 · Treasury Cash 30.00
74981 Keating, Ricardo 12/23/2015 1010 · Treasury Cash 43.13
74982 Pratt, Rick 12/23/2015 1010 · Treasury Cash 68.00
74983 Shaner, Martha 12/23/2015 1010 · Treasury Cash 151.23
74984 Smith, Ronnie 12/23/2015 1010 · Treasury Cash 100.00
74985 Harwood, Carli 12/23/2015 1010 · Treasury Cash 54.63
74988 Brault, Melissa 12/23/2015 1010 · Treasury Cash 318.50
74989 Caput, Lynndee 12/23/2015 1010 · Treasury Cash 104.00
74990 Stampanoni, Jennifer 12/23/2015 1010 · Treasury Cash 367.25
74991-75053 Payroll Items 12/23/2015 1010 · Treasury Cash 34,987.04
Dec 15
TOTAL 144,835.61
Page 2 of 2
Feather River Recreation & Park District 1:26 PM
Detail Fixed Asset & Bonds 01/15/2016
As of December 1, 2105 Accrual Basis
Date Source (Vendor) Memo Amount Balance
1320 · Umpqua Bank Project Fund 400,000.00
Total 1320 · Umpqua Bank Project Fund 400,000.00
1410 · Land 627,494.00
Total 1410 · Land 627,494.00
1420 · Buildings & Improvements 17,798,503.43
Total 1420 · Buildings & Improvements 17,798,503.43
1430 · Equipment & Vehicles 623,474.51
Total 1430 · Equipment & Vehicles 623,474.51
1440 · Construction in Progress 28,406.56
1441 · CIP Skatepark Oct15 BS99 18,597.68
12/31/2015 FRRPD DEC15 WAGES- SKATEPARK LABOR CIP 1,274.20 19,871.88
Total 1441 · CIP Skatepark Oct15 BS99 1,274.20 19,871.88
1442 · CIP Fence Playtown Nov15 PT99 8,675.52
12/31/2015 FRRPD DEC15 WAGES- PT FENCE LABOR CIP 899.38 9,574.90
Total 1442 · CIP Fence Playtown Nov15 PT99 899.38 9,574.90
1444 · CIP Tennis Courts Oct15 BT99 1,133.36
Total 1444 · CIP Tennis Courts Oct15 BT99 1,133.36
Total 1440 · Construction in Progress 2,173.58 30,580.14
2955 · Umpqua Bank Tax Exempt Bond A -3,728,331.00
Total 2955 · Umpqua Bank Tax Exempt Bond A -3,728,331.00
2960 · Umpqua Bank Taxable Bond B -222,000.00
Total 2960 · Umpqua Bank Taxable Bond B -222,000.00
TOTAL 2,173.58 15,529,721.08
Page 1 of 1
Feather River Recreation & Park District
Detail CIP Skatepark
As of December 31, 2015
JULY 2015 - DECEMBER 2015 Date Source Name Memo Amount
1440 · Construction in Progress
1441 · CIP Skatepark Oct15 BS99
07/27/2015 Whitefish Skate Ramp Co. REPAIR SKATEPARK BOARDS 2,578.40$
08/13/2015 Endeavor Homes, Inc. REPLACE BOARDS SKATEPARK 32.12$
08/17/2015 Tractor Supply Co. DEEP SOCKET SKATEPARK REPAIRS 7.51$
08/31/2015 LABOR AUG15 WAGES- SKATEPARK LABOR CIP 167.06$
09/08/2015 Home Depot PARTS, BLADES, TOOLS SKATEPARK REPAIR 551.45$
09/11/2015 Home Depot SAWBLADES, MISC PARTS SKATEPARK REPAIR 613.91$
09/14/2015 Endeavor Homes, Inc. LUMBER SKATEPARK REPAIRS 277.76$
09/14/2015 Payless Building Supply PLYWOOD SKATEPARK REPAIR 686.89$
09/15/2015 Fastenal REPAIR SKATEPARK- BOLTS/NUTS 91.05$
09/16/2015 Endeavor Homes, Inc. LUMBER SKATEPARK 27.78$
09/17/2015 Endeavor Homes, Inc. LUMBER SKATEPARK 58.76$
09/22/2015 Fastenal SKATEPARK REPAIRS, SCREWS/NAILS/BOLTS 51.72$
09/30/2015 LABOR SEP15 WAGES- SKATEPARK LABOR CIP 303.75$
10/05/2015 Endeavor Homes, Inc. RAMP REPAIR LUMBER 12/23/15 BoW done 74.99$
10/12/2015 Payless Building Supply TREATED PLYWOOD 12/23/15 BoW done 441.57$
10/13/2015 Fastenal SCREWS 12/23/15 BoW done 59.85$
10/14/2015 Strang Electric & Pump ELECTRICAN- POLE LIGHTS, INSTALL NEW TIMER, REWIRE BOX 12/23/15 BoW done 405.00$
10/29/2015 Endeavor Homes, Inc. SKATEPARK LUMBER 12/23/15 BoW done 62.50$
10/31/2015 LABOR OCT15 WAGES SKATEPARK LABOR CIP 12/23/15 BoW 431.19$
10/31/2015 LABOR OCT15 WAGES SKATEPARK LABOR CIP 1,624.99$
11/04/2015 Royal Plywood Company SKATELITE PRO NATURAL 4X8 17 SHEETS BoW 3,331.62$
11/16/2015 Payless Building Supply 48 4X8 PRESSURE TREATED PLYWOOD BoW 1,177.53$
11/19/2015 Endeavor Homes, Inc. 2X5 PRESSURE TREATED LUMBER BoW 83.33$
11/19/2015 Endeavor Homes, Inc. 2X4 PRESSURE TREATED LUMBER BoW 41.28$
11/19/2015 Home Depot LUMBER PRYBAR 12/23/15 BoW done 39.87$
11/20/2015 Fastenal SCREWS BoW done 118.05$
11/23/2015 Home Depot TOOLS/PARTS 12/23/15 BoW done 178.24$
11/30/2015 LABOR NOV15 WAGES- SKATEPARK LABOR CIP 12/23/15 BoW done 2,241.77$
12/02/2015 Fastenal MISC PARTS (paid w/BoW check) 22.44$
12/04/2015 Fastenal MISC PARTS/SCREWS (PAY W/BoW ck) 51.72$
12/11/2015 Royal Plywood Company 8 SKATELITE BOARDS 4X12 paid BoW check 2,663.22$
12/14/2015 Endeavor Homes, Inc. LUMBER Paid w/BoW check 28.12$
12/14/2015 Home Depot FUEL FOR WELDING TORCH 51.84$
12/15/2015 Fastenal BOLTS/SCREWS paid w/BoW 20.40$
12/31/2015 LABOR DEC15 WAGES- SKATEPARK LABOR CIP 1,274.20$
Total 1441 · CIP Skatepark Oct15 BS99 TOTAL 19,871.88$
Per Apryl-- prior to $20k Board Resolution passed Oct15 Board Meeting, work was started on Skatepark. Jul-Oct (pre resolution) parts/labor move to total CIP Fixed Asset of project.
Jul-Oct work started as 'basic Maintence'. Once the project was started, Maintenance Dept discovered the amount of damage. At that time Board Resolution for $20k Fixed Asset Improvement was passed
Page 1 of 1