CITY OF LAWRENCE, KANSAS
Recreation Special Revenue Fund
Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
Year Ended December 31, 2005
(With Comparative Actual Amounts for 2004)
								2005
														Variance
								Original		Revised				Positive		2004
								Budget		Budget		Actual		(Negative)		Actual
Revenues:
	Taxes						$	313,349		313,349		318,183		4,834		390,817
	Charges for services							1,258,810		1,258,810		1,315,059		56,249		1,218,077
	Miscellaneous							104,500		104,500		99,038		(5,462)		87,474
					Total revenues			1,676,659		1,676,659		1,732,280		55,621		1,696,368
Expenditures:
	Culture and recreation:
		Personal services						2,578,759		2,497,547		2,403,034		94,513		2,145,720
		Contractual service						381,384		435,675		389,028		46,647		375,681
		Commodities						210,955		296,818		292,840		3,978		238,579
		Capital outlay						59,500		558		—		558		42,835
					Total expenditures			3,230,598		3,230,598		3,084,902		145,696		2,802,815
					Excess (deficiency) of revenues over
						(under) expenditures		(1,553,939)		(1,553,939)		(1,352,622)		201,317		(1,106,447)
Other financing sources –  transfers in								1,304,000		1,304,000		1,304,000		—		1,200,000
					Excess (deficiency) of revenues over
						(under) expenditures and other uses	$	(249,939)		(249,939)		(48,622)		201,317		93,553
Fund balance, beginning of year												610,061				497,937
Net change in reserve for encumbrances												(33,964)				18,571
Fund balance, end of year											$	527,475				610,061
See independent auditor's report on the basic financial statements.