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ICMA
<br />EXPENDITURES
<br />Page 12 of 24
<br />'or All Expenditures Questions:
<br />• Undeveloped and Developed Parks expenditures should correspond to your responses for questions 8 and 9.
<br />INCLUDE
<br />• Actual expenditures for park maintenance and operation, not budgeted amounts.
<br />• Salaries and fringe benefits for supervisory, non - supervisory, and direct admin /clerical staff, (whether full -
<br />time, part- time, or seasonal) contractor /consultant expenditures, supplies, materials, and parts.
<br />• All expenditures, regardless of the funding source.
<br />• Jurisdiction tree maintenance and cemetery landscape maintenance expenditures. You may place the
<br />expenditures in either the developed or undeveloped categories, depending on how you classified the acreage
<br />in questions 8 and 9.
<br />• Expenditures for lakes, beaches, and watersheds. Please place the expenditures in either the developed or
<br />undeveloped categories, depending on how you classified the acreage in questions 8 and 9.
<br />• Expenditures for park rangers separately in Question 50.
<br />EXCLUDE
<br />• Expenditures for recreation programs.
<br />• Expenditures for maintenance of green space along roadways (e.g., medians, shoulders, etc.).
<br />• Expenditures for overhead activities:
<br />• Management staff not directly involved in supervision of parks and recreation personnel or activities
<br />(see instructions).
<br />• Facilities management (custodial /repair, bldg. depreciation).
<br />• Finance /payroll.
<br />• Fleet and equipment maintenance (and all fuel).
<br />• Human resources.
<br />• Information technology (and all telephone calls and system admin.).
<br />• Purchasing.
<br />• Risk management (and all workers' compensation).
<br />• Capital improvements, land acquisition, or debt service payments.
<br />• Vehicle purchases or replacement.
<br />Utilities
<br />• INCLUDE in park utility expenditures any utilities serving open areas (e.g., ball fields, lighting, irrigation,
<br />etc.). Include water, gas, electricity, outdoor lighting, etc.
<br />• EXCLUDE from park utility expenditures any utilities for recreation structures within parks (e.g., for a
<br />gymnasium, pool, etc.). Exclude all fuel. This is captured in the facilities management template.
<br />• NOTE: Please do not report duplicate expenditures in parts "a" (general operating and maintenance
<br />expenditures) and "b" (utility expenditures). These categories are mutually exclusive.
<br />b Park Rangers
<br />o Duties vary from routine vehicle and visitor registration to critical emergency response. Rangers are also
<br />responsible for enforcing park policies and regulation, but these employees are not sworn. Sworn police
<br />officers are reported in the Police Template.
<br />o Golf Courses
<br />o Courses operated by your jurisdiction include golf courses staffed by jurisdiction employees and golf courses
<br />staffed by contractors paid by your jurisdiction.
<br />Recreation Programs
<br />INCLUDE
<br />• All recreation staff, coaches, etc. and operating expenditures for recreation programs.
<br />• Salaries and fringe benefits for supervisory, non - supervisory, and direct admin /clerical staff, (whether full -
<br />time, part-time, or seasonal) contractor /consultant expenditures, supplies, materials, and parts.
<br />• All expenditures, regardless of the funding source.
<br />• Expenditures for regular swimming pools operated and maintained by the jurisdiction.
<br />EXCLUDE
<br />• Park maintenance expenditures.
<br />• Specialized facilities like convention centers, museums, theme parks, water parks (with wave pools, water
<br />slides, etc.), and zoos. These facilities have their own category.
<br />• Custodial or building maintenance expenditures.
<br />• Utilities or other expenditures that are already counted under the parks section.
<br />Specialized facilities
<br />http: / /cpm. icma.orgISurvey _Manager /wwwlPrinterTemplate. cfin ?Section= Surveys &templa... 4/8/2009
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