EXPENSES 665-0000-454
								FY2005	FY2005	FY2006	FY2006
Account	Account	FY99	FY00	FY01	FY2002	FY2003	FY2004	Current	Dept.	Targeted	Targeted
Number	Description	Actual	Actual	Actual	Actual	Actual	Actual	Budget	Estimate	Budget	Budget
SALARY & WAGES
1110	Salaries - Regular - 3							132,756	132,756	155,925	147,971
1120	Salaries - Temporary							154,327	154,327	180,150	197,150
1130	Salaries - Overtime							2,000	2,000	2,500	2,500
TOTAL SALARY & WAGES								289,083	289,083	338,575	347,621
EMPLOYEE BENEFITS
1205	Health Insurance							7,800	7,800	20,865	20,865
1210	Dental Insurance									3,000	2,685
1215	Life Insurance									450	363
1220	Vision Insurance									915	1,020
1225	Disability Insurance									1,029	977
1230	Social Security									25,901	26,593
1235	LAGERS Retirement									14,189	13,021
1240	Deferred Compensation									3,119	2,959
1250	Unemployment Insurance									-	-
1255	Workers' Compensation							10,538	10,538	-	-
1265	Employee Asst Plan									69	69
TOTAL EMPLOYEE BENEFITS								18,338	18,338	69,537	68,552
Services and Supplies
2050	Equipment In							11,900	7,500	12,000	12,000
2051	Equipment Out								1,400	1,000	1,000
2055	Bldg/Grounds Maint							12,800	500	4,900	4,900
2060	Vehicle In									0	0
2061	Vehicle Out									0	0
2065	Course Maintenance	163,531	390,670	399,281	344,128	382,316	272,867	3,500	75,000	17,700	17,700
2075	Lease Agreement				12,240	12,240	-	5,100	8,000	7,400	7,400
2080	Equipment Rental							5,150	3,000	4,900	4,900
3020	Contractual								28,500	2,700	2,700
3060	Banquet Services								1,500	2,100	2,100
3105	Administration Charges	55,963	73,252	112,714	73,499	77,262	102,990	6,120	45,000	2,150	2,150
3105	Management Fee	60,000	60,000	60,000	60,000	60,000	63,000	16,500	-	-	0
3115	Service Fees							5,222	5,500	4,782	4,782
3210	Golf Course							1,600	1,300	2,880	2,880
3225	Fixed Charges	10,365	16,920	18,125	11,542	12,305	(1,465)	27,216	-	-	0
3230	Hazard Insurance								-	10,000	10,000
3250	Golf Shop	50,838	68,242	109,095	105,161				36,000	4,520	4,520
3255	Food & Beverage	3,580	5,770	10,395	21,850				4,000	3,300	3,300
3260	Golf Carts	1,833	15,538	12,921	21,786	18,096	25,602	24,294	7,000	-	0
3425	Membership Dues							4,000	1,000	4,030	4,030
3515	Employment Advertising							480	500	1,000	1,000
3520	Advertising							22,000	7,400	19,000	19,000
3705	Telephone							5,100	3,500	7,200	7,200
4008	Supplies							4,500	2,600	500	500
4010	Chemicals							32,960	-	39,360	39,360
4012	Minor Equipment							2,700	1,500	2,700	2,700
4014	Office Supplies							3,600	500	1,200	1,200
4015	Supplies-Fertilizer							27,263	-	30,263	30,263
4035	Supplies-Golf Shop							6,455	5,000	4,125	4,125
4050	Fuel/Carts							7,700	10,000	12,000	12,000
4051	Fuel/Maintenance							6,100	8,000	11,100	11,100
4053	Supplies Food							3,995	4,000	6,699	6,699
4065	Supplies-Golf Carts							2,700	3,000	3,300	3,300
5005	Food & Beverage	4,082	6,011	51,551	51,177	63,461	57,622	59,139	30,000	66,672	66,672
5010	Merchandise	2,882	3,904	27,760	41,094	159,008	203,478	37,501	40,000	47,814	47,814
5520	Depreciation	99,008	211,005	213,346	230,742	245,476	154,178	231,000	154,178	150,000	150,000
5525	Amortization	-	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		400	200	200
5550	Miscellaneous Expense								600	600	600
6010	Gas							-	1,000	2,400	2,400
6020	Electric							9,400	5,500	14,000	14,000
6030	Water Supply		-	37,242	-	-	-	69,300	500	1,200	1,200
6040	Trash							2,400	2,000	2,400	2,400
Total Services & Supplies		105,972	225,439	334,418	327,017	1,034,518	882,824	662,214	509,897	512,614	512,614
Total Operating Expenses		452,082	855,831	########	977,223	1,034,518	882,824	969,635	817,318	920,726	928,787
CAPITAL OUTLAY:
7200	Buildings	-	25,241					-	-	0	0
7300	Improvements	########	########	5,590				-	-	0	0
7400	Equipment	487,517	3,678		-	-	2,194	-	-	131,000	131,000
Total Capital Outlay		########	########	5,590	-	-	2,194	-	-	131,000	131,000
DEBT SERVICE:
8030	98 & 05 COP Principal	-	-	30,000	65,000	80,000	-	65,000	90,000	130,000	130,000
8031	98 & 05 COP Interest	65,507	117,668	117,711	116,312	113,780	110,380	110,380	110,380	158,780	158,780
8032	98 COP Fiscal Fees	-	-	1,000	448	570	-	1,000	1,000	600	600
8060	Equipment Lease - Principal	90,883	90,883	96,235	96,665	103,169	-	-	-	30,400	30,400
8061	Equipment Lease - Interest	22,302	16,924	14,288	8,038	4,247	2,186	-	-	7,220	7,220
Total Debt Service		178,692	225,475	259,234	286,462	301,766	112,566	176,380	201,380	327,000	327,000
TOTAL EXPENSES-
	BUDGETARY BASIS	########	########	########	1,263,685	1,336,284	997,584	1,146,015	1,018,698	1,378,726	########
TOTAL EXPENSES-
	GAAP BASIS	539,891	990,423	########	1,102,020	1,153,115	995,390	1,081,015	928,698	1,087,326	########