CITY OF LAWRENCE, KANSAS
Special 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 – intergovernmental							$	500,000		500,000		530,707		30,707		530,786
Expenditures:
	Culture and recreation:
		Personal services						37,700		37,700		36,674		1,026		34,232
		Contractual service						258,300		311,185		381,012		(69,827)		307,971
		Commodities						59,000		126,411		128,854		(2,443)		122,074
		Capital outlay						204,000		111,564		25,005		86,559		127,025
		Other						30,000		2,140		2,140		—		—
					Total expenditures			589,000		589,000		573,685		15,315		591,302
					Excess (deficiency) of revenues over
						(under) expenditures	$	(89,000)		(89,000)		(42,978)		46,022		(60,516)
Fund balance, beginning of year												267,442				289,400
Net change in reserve for encumbrances												(47,854)				38,558
Fund balance, end of year											$	176,610				267,442
See independent auditor's report on the basic financial statements.