Special Revenue FundsSPECIAL REVENUE FUNDS
Special Revenue Funds are Governmental Fund types used to
account for the proceeds of specific revenue sources (other than for
major capital projects) that are legally restricted to expenditures for
specified purposes.
A Special Revenue fund has been established for the following
division:
Golden Valley Human Services Fund
Brookview Community Center
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HUMAN SERVICES FUND DIVISION
This division receives pull tab monies and has various events to raise money for non-profit
organizations that help Golden Valley residents in need. The contributions to various human
service organizations are determined by the City Council based on the recommendation of the
Human Services Fund, which is separately constituted City Commission.
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CITY OF GOLDEN VALLEY
HUMAN SERVICES FUND
REVENUE DETAIL
Actual 2014 Actual 2015 Adopted 2016 Estimated 2016 Adopted 2017 Concept 2018
Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Lawful Gambling Proceeds 44,279 57.3% $36,802 41.4% $30,000 49.6% $28,000 47.7% $30,000 49.4% $30,000 49.4%
Fund Raising Proceeds 31,696 41.0% 51,123 57.5% 30,000 49.6% 30,000 51.1% 30,000 49.4% 30,000 49.4%
Interest Earnings 1,279 1.7%960 1.1%500 0.8%700 1.2%700 1.2%700 1.2%
TOTALS 77,254 100.0% $88,885 100.0% $60,500 100.0% $58,700 100.0% $60,700 100.0% $60,700 100.0%
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CITY OF GOLDEN VALLEY
2017-2018 OPERATING BUDGET
DIVISION: Human Services(094) PROGRAM: Human Services Fund(2020)
2014 2015 2016 2016 2017 2018
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT
Personal Services
6320 Supplies 11,844 11,247 17,100 12,630 17,100 17,100
6440 Other Contractual Services 40,500 44,000 50,000 50,000 60,000 50,000
TOTAL Supplies and Services 52,344 55,247 67,100 62,630 77,100 67,100
TOTALS 52,344 55,247 67,100 62,630 77,100 67,100
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CITY OF GOLDEN VALLEY
HUMAN SERVICES FUND
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/16 202,270
Estimated Revenue - 2016 58,700
Estimated Expenses - 2016 62,630
Excess of Revenue Over (Under) Expenses 3,930)
Estimated Fund Balance @ 12/31/16 198,340
Adopted Revenue - 2017 60,700
Adopted Expenses - 2017 77,100
Excess of Revenue Over (Under) Expenses 16,400)
Projected Fund Balance @ 12/31/17 181,940
Concept Revenue - 2018 60,700
Concept Expenses - 2018 67,100
Excess of Revenue Over (Under) Expenses 6,400)
Projected Fund Balance @ 12/31/18 175,540
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BROOKVIEW COMMUNITY CENTER DIVISION
This division accounts for the operations of the Brookview Community Center. The
Community Center will open in the fall of 2017. It has an indoor playground with party
rooms, a banquet facility, and other meeting rooms for rent.
Staffing
1 Custodian
5 Banquet Facility Manager
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CITY OF GOLDEN VALLEY
BROOKVIEW COMMUNITY CENTER
REVENUE DETAIL
Actual 2014 Actual 2015 Adopted 2016 Estimated 2016 Adopted 2017 Concept 2018
Percent Percent Percent Percent Percent Percent
Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total
Indoor Play Area
Daily&Punch Passes 30,000 39.5% $160,000 33.4%
Groups&Private Rentals 10,000 13.2% 100,000 20.9%
Party Room Rentals 10,000 13.2% 65,000 13.6%
Merchandise 450 0.6% 1,500 0.3%
Banquet Facility
Room Rental 20,000 26.3% 130,000 27.1%
Police on Duty 500 0.7% 3,000 0.6%
Catering Room Usage Fee 5,000 6.6% 20,000 4.2%
Interest Earnings 0 0.0% 0 0.0%
TOTALS 0 0.0% 0 0.0% 0 0.0% 0 0.0% $75,950 100.0% $479,500 100.0%
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CITY OF GOLDEN VALLEY
2017-2018 OPERATING BUDGET
Division: Brookview Community Center(2050)
2014 2015 2016 2016 2017 2018
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular 0 0 0 0 57,065 $108,525
6111 Salaries-Overtime 2,000 2,000
6130 Salaries-Temporary Employees 47,175 90,090
6150 Employee Insurance 20,435 28,315
6160 Retirement 20,375 35,495
TOTAL Personal Services 147,050 264,425
Supplies and Services
6320 Operating Supplies 59,300 67,300
6324 Clothing 2,200 2,200
6340 Professional Services 500 500
6343 Telephone 2,400 2,500
6352 Public Information 42,000 42,000
6382 Contractual Maintenance 15,000 40,000
6390 Rentals 4,000 9,000
6411 Conferences and Schools 2,000 2,500
6440 Other Contractual Services 11,500 35,000
TOTAL Supplies and Services 138,900 201,000
TOTALS 0 0 0 0 $285,950 $465,425
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CITY OF GOLDEN VALLEY
2017-2018 OPERATING BUDGET
Division: Brookview Community Center( ) Program: BV General Area/Rooms(2041)
2014 2015 2016 2016 2017 2018
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT
Personal Services
6110 Salaries-Regular Employees 0 0 0 0 $34,000 68,000
6111 Overtime-Regular Employees 2,000 2,000
6130 Salaries-Temporary Employees 35,175 56,335
6150 Employee Insurance 9,055 14,505
6160 Retirement 11,385 23,730
TOTAL Personal Services 0 0 0 0 91,615 164,570
Supplies and Services
6320 Operating Supplies 52,500 60,500
6324 Clothing 2,200 2,200
6340 Professional Services 500 500
6343 Telephone 2,400 2,500
6352 Public Information 4,000 4,000
6382 Contractual Maintenance
6390 Rentals 1,500 4,000
6411 Conferences and Schools 2,000 2,500
6440 Other Contractual Services 11,000 33,000
TOTAL Supplies and Services 0 0 0 0 76,100 109,200
TOTALS 0 0 0 0 $167,715 $273,770
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CITY OF GOLDEN VALLEY
2017-2018 OPERATING BUDGET
Division: Brookview Community Center( ) Program: BV Indoor Play Area(2042)
2014 2015 2016 2016 2017 2018
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT
Personal Services
6130 Salaries-Temporary Employees 0 0 0 0 12,000 33,755
6150 Employee Insurance 1,200 3,375
6160 Retirement 1,875 5,280
TOTAL Personal Services 15,075 42,410
Supplies and Services
6320 Operating Supplies 4,800 4,800
6352 Public Informaiton 19,000 19,000
6382 Contractual Maintenance 15,000 40,000
6390 Rentals 1,000 1,000
TOTAL Supplies and Services 39,800 64,800
TOTALS 0 0 0 0 54,875 $107,210
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CITY OF GOLDEN VALLEY
2017-2018 OPERATING BUDGET
Division: Brookview Community Center( ) Program: Banquet Facility(2043)
2014 2015 2016 2016 2017 2018
OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED CONCEPT
Personal Services
6110 Salaries-Regular 0 0 0 0 $23,065 $40,525
6150 Employee Insurance 10,180 10,435
6160 Retirement 7,115 6,485
TOTAL Personal Services 40,360 57,445
Supplies and Services
6320 Operating Supplies 2,000 2,000
6352 Public Information 19,000 19,000
6390 Rentals 1,500 4,000
6440 Other Contractual Services 500 2,000
TOTAL Supplies and Services 23,000 27,000
TOTALS 0 0 0 0 $63,360 $84,445
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CITY OF GOLDEN VALLEY
BROOKVIEW COMMUNITY CENTER FUND
FUND BALANCE ANALYSIS
Fund Balance @ 01/01/16 0
Estimated Revenue - 2016 210,000
Estimated Expenses - 2016 0
Excess of Revenue Over (Under) Expenses 210,000
Estimated Fund Balance @ 12/31/16 210,000
Adopted Revenue - 2017 75,950
Adopted Expenses - 2017 285,950
Excess of Revenue Over (Under) Expenses 210,000)
Projected Fund Balance @ 12/31/17 0
Concept Revenue - 2018 479,500
Concept Expenses - 2018 465,425
Excess of Revenue Over (Under) Expenses 14,075
Projected Fund Balance @ 12/31/18 14,075
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