EXPENSES 665-0000-454
									FY2006	FY2006	FY2007	FY2007
Account	Account	FY99	FY00	FY01	FY2002	FY2003	FY2004	FY2005	Amended	Dept.	Department	Proposed
Number	Description	Actual	Actual	Actual	Actual	Actual	Actual	Actual	Budget	Estimate	Request	Budget
SALARY & WAGES
1110	Salaries - Regular - 3						-	117,967	155,925	155,925	213,067	213,067
1120	Salaries - Temporary						-	69,015	180,150	180,150	236,000	236,000
1130	Salaries - Overtime						-	1,675	2,500	2,500	2,500	2,500
TOTAL SALARY & WAGES							-	188,656	338,575	338,575	451,567	451,567
EMPLOYEE BENEFITS
1205	Health Insurance						-	11,553	20,865	20,865	25,845	26,600
1210	Dental Insurance						-	1,408	3,000	3,000	3,565	3,565
1215	Life Insurance						-	386	450	450	717	717
1220	Vision Insurance						-	519	915	915	1,205	1,205
1225	Disability Insurance						-	453	1,029	1,029	916	916
1230	Social Security						-	13,340	25,901	25,901	34,545	34,545
1235	LAGERS Retirement						-	2,846	14,189	14,189	21,307	21,307
1240	Deferred Compensation						-	1,397	3,119	3,119	4,261	4,261
1250	Unemployment Insurance						-	-	-	-	-	-
1255	Workers' Compensation						-	-	-	10,538	21,515	21,515
1265	Employee Asst Plan						-	52	69		130	130
TOTAL EMPLOYEE BENEFITS							-	31,954	69,537	80,006	114,006	114,761
Services and Supplies
2050	Equipment In						-	12,748	12,000	12,000	9,600	9,600
2051	Equipment Out						-	1,588	1,000	100	600	600
2055	Bldg/Grounds Maint						-	543	4,900	1,200	4,500	4,500
2060	Vehicle In						-	0	-	349	0	0
2061	Vehicle Out						-		-	-	0	0
2065	Course Maintenance	163,531	390,670	399,281	344,128	382,316	272,867	71,469	17,700	17,000	19,600	19,600
2075	Lease Agreement				12,240	12,240	-	7,582	7,400	9,524	7,800	7,800
2080	Equipment Rental						-	2,478	4,900	3,500	3,000	3,000
3020	Contractual						-	27,760	2,700	13,000	2,700	2,700
3060	Banquet Services						-	535	2,100	1,100	3,600	3,600
3105	Administration Charges	55,963	73,252	112,714	73,499	77,262	102,990	0	-	-	37,232	37,232
3115	Service Fees						-	7,441	4,782	11,000	11,110	11,110
3210	Golf Course						-	4,213	2,880	2,400	3,120	3,120
3225	Fixed Charges	10,365	16,920	18,125	11,542	12,305	(1,465)	0	-	-	-	0
3230	Hazard Insurance						-	0	10,000	9,100	9,600	9,600
3235	Expense Allowance											480
3250	Golf Shop	50,838	68,242	109,095	105,161		-	33,512	4,520	3,150	5,140	5,140
3255	Food & Beverage	3,580	5,770	10,395	21,850		-	3,152	3,300	2,400	3,540	3,540
3260	Golf Carts	1,833	15,538	12,921	21,786	18,096	25,602	6,183	-	-	-	0
3405	Training											0
3425	Membership Dues						-	1,900	4,030	1,500	1,505	2,255
3515	Employment Advertising						-	0	1,000	300	600	600
3520	Advertising						-	9,490	19,000	14,000	21,500	21,500
3705	Telephone						-	4,925	7,200	6,000	7,200	8,640
4005	Postage						-	185	-	200	480	480
4008	Supplies						-	3,676	500	500	500	500
4010	Chemicals						-	25,525	39,360	28,000	30,000	30,000
4012	Minor Equipment						-	1,430	2,700	1,700	1,800	1,800
4014	Office Supplies						-	501	1,200	800	1,200	1,200
4015	Supplies-Fertilizer						-	20,859	30,263	30,000	40,000	40,000
4035	Supplies-Golf Shop						-	1,407	4,125	4,000	5,425	5,425
4050	Fuel/Carts						-	5,371	12,000	12,000	18,000	18,000
4051	Fuel/Maintenance						-	9,047	11,100	11,100	13,600	13,600
4053	Supplies Food						-	2,597	6,699	5,000	6,900	6,900
4065	Supplies-Golf Carts						-	3,186	3,300	2,000	2,400	2,400
5005	Food & Beverage	4,082	6,011	51,551	51,177	63,461	57,622	34,059	66,672	50,000	90,067	90,067
5010	Merchandise	2,882	3,904	27,760	41,094	159,008	203,478	46,075	47,814	37,000	75,076	75,076
5020	Inventory						-	2,372	-
5520	Depreciation	99,008	211,005	213,346	230,742	245,476	154,178	147,236	150,000	150,000	150,000	150,000
5525	Amortization	-	4,519	4,519	4,519	4,519	4,519	4,519	4,519	4,519	4,519	4,519
5535	Cash Over/Short				(515)	(165)	33	229	200	250	200	200
5550	Miscellaneous Expense						-	2,698	600	300	600	600
6010	Gas						-	1,713	2,400	1,700	4,100	4,100
6020	Electric						-	6,769	14,000	10,000	18,400	18,400
6030	Water Supply		-	37,242	-	-	-	321	1,200	800	4,800	4,800
6040	Trash						-	2,542	2,400	2,400	3,360	3,360
Total Services & Supplies		105,972	225,439	334,418	327,017	974,518	819,824	517,836	510,464	459,892	623,374	626,044
Total Operating Expenses		392,082	795,831	996,949	917,223	974,518	819,824	738,447	918,576	878,473	1,188,947	1,192,372
CAPITAL OUTLAY:
7200	Buildings	-	25,241						-	-	0	0
7300	Improvements	########	########	5,590					-	-	0	0
7400	Equipment	487,517	3,678		-	-	2,194	0	1,411,000	1,321,489	326,600	326,600
Total Capital Outlay		########	########	5,590	-	-	2,194	0	1,411,000	1,321,489	326,600	326,600
DEBT SERVICE:
8030	98 & 05 COP Principal	-	-	30,000	65,000	80,000	-	0	130,000	90,000	130,000	130,000
8031	98 & 05 COP Interest	65,507	117,668	117,711	116,312	113,780	110,380	103,660	158,780	110,380	158,780	158,780
8032	98 COP Fiscal Fees	-	-	1,000	448	570	-	1,100	600	1,000	600	600
8060	Equipment Lease - Principal	90,883	90,883	96,235	96,665	103,169	-	0	30,400	-	55,000	55,000
8061	Equipment Lease - Interest	22,302	16,924	14,288	8,038	4,247	2,186	0	7,220	-	13,845	13,845
Total Debt Service		178,692	225,475	259,234	286,462	301,766	112,566	104,760	327,000	201,380	358,225	358,225
TOTAL EXPENSES-
	BUDGETARY BASIS	########	########	########	########	########	934,584	843,207	2,656,576	2,401,342	1,873,772	1,877,197
TOTAL EXPENSES-
	GAAP BASIS	479,891	930,423	########	########	########	932,390	843,207	1,085,176	989,853	1,362,172	1,365,597