HomeMy WebLinkAbout2024.09.17 PPFD Doc B Dist at Mtg by M MorrissettePasco PFD - numbers.xls �Z,- o
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PASCO PUBLIC FACILITIES DISTRICT
Mark Morrissette
09-17-2024
Blue Sarings, MO
Lynnwood, WA
08-18-2024
08-30-2024
1.)
Revenue increase
frequency & percentage
increase?
Pass increase every 2 years. Room
rental every other year. Class every
year.
Membership units - single person,
family, couple, etc.
Membership units prior to opening =
2,000. Over 2,800 by 08-18-24.
2.)
What is the key number
budget driver for:
-
Revenues?
Membership, day pass, summer
season pass, concessions, and
rentals
Personnel, utilities
City covers costs beyond projected
revenues. (68%)
-
Costs?
Personnel is largest cost, second
utilities. Combined approximately
third of operating costs.
3.)
Budgeting:
Enterprise fund accounting. Any
profits are added to a reserve
account to cover long term
maintenance & equipment needs.
(Recover costs primarily through
user charges.)
Bottom up. Provide to City cost to
operate. (32% of costs covered by
revenue.)
-
Top -down.
-
Bottom -up?
4.)
Looking back before
opening:
- What estimated cost
(before opening) /
(compared to actual cost
!(after opening)
surprised
management?
_
Personnel costs higher than
expected. Preventative
maintenance contracts to extend life
of slides, pools / equipment.
Electrical repairs / maintenance.
5.)
How has budgeting
process changed over the
years.
Going forward - intend to use prior
actual numbers to determine
current budget numbers.
Four "department managers"
prepare estimated costs to operate
their department. Overhead
estimated by department Director
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