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M E M O R A N D U M May 24, 2021 Parks and Recreation Board Financial Committee Members Vanorda Richardson, Financial Manager III Austin Parks and Recreation Department Kimberly A. McNeeley, M.Ed., CPRP, Director Austin Parks and Recreation Department TO: THRU: FROM: DATE: SUBJECT: At the May 10 Parks and Recreation Board (PARB) Financial Committee meeting members requested information related to the impacts of COVID-19 on the Park and Recreation Department’s revenue position for Fiscal Year 2021 (FY 2021). Major impacts are as follows: General Fund As of May 2021, the current year estimated revenue (CYE) is expected to total $4,779,141 for the General Fund. This is a net decrease of approximately $9.8M when comparing the budgeted FY 2021 revenue of $14,531,571. The variance is primarily the result of the COVID-19 pandemic and related modified operations. Fiscal Year 2021 Parks and Recreation Department’s Revenue Activity Summary • Estimated decrease in Service Fees ($1.9M ) ACL related funding will not be received in FY 2021. • Estimated decrease in PARD Entry Fees ($3.9M ) Pool entry fee revenue has not been collected fiscal year to date (YTD) through April. The FY 2021 estimate assumes that, even with modified operating hours, revenue will begin to be collected during the summer. • Estimated decrease in PARD Registration ($3.3M ) Minimal registration fees have been collected YTD through April. The FY 2021 estimate assumes that summer programming will be offered at a modified capacity starting in late June, and thus revenue collection will begin to be collected during the summer. Golf Enterprise Fund As of May 2021, the Golf Enterprise’s FY 2021 CYE revenue is $9,353,168. The CYE represents a net increase of $584,561 when compared to the budgeted FY 2021 revenue of $8,768,607. Golf Fund revenue has increased significantly when compared to the same period of the prior year - $5.6M has been collected as of the end of April, versus the $3.6M revenue collected by April 2020. Also, to be noted, the projected revenue for FY 2021 mentioned above includes a revenue transfer of $1 million from the City of Austin’s General Fund. Please refer to the attached documents for current year revenue summary reports for the Department’s General Fund and the Golf Enterprise Fund, along with a glossary of terms document. Should you have any questions, please contact Vanorda Richardson at (512) 974-6709 or vanorda.richardson@austintexas.gov. Suzanne Piper, DBA, Chief Administrative Officer__ Liana Kallivoka, PhD, PE, LEED Fellow, Assistant Director Lucas Massie, M.Ed., CPRP, Assistant Director Anthony Segura, MPA, MS, Assistant Director cc: Attachment: FY 2021 Revenue Summary City of Austin Parks and Recreation Department Revenue Summary - General Fund (Fund 1000) as of May 14, 2021 Revenue Source Code Revenue Source Long Name Other Permits Sound Permits Public Market Area Permits Tennis Court Fees Overnight camping Pard Entry Fees Pard Registration Other service fees Various Other Charges Zilker Eagle Train COA Youth Camp Reimbursement COA Youth Year-Round Reimbursement Flag football fee Basketball fee Parkland dedication revenue Tennis Rental Fees Zoning Site Plan Review Fee Miscellaneous revenue-general Interest Income Building rental Facility rental PARD surcharge Parking Pay Stations - cash News and gifts Parking pay stations-credit cards Athletics sales Cemetery Operations Tent Set Up Fee Cemetery Operations Liner Sales Boating concession sales Food concession sales Other concession sales Cemetery Operations Monument Setting Sale of scrap metal/paper Cemetery Lot Sales Softball field rental-play Softball field rental-practice Softball tournaments Softball slow pitch league Softball memberships-ASA Interment Services Miscellaneous revenue Returned check fee Cash over/short 4057 4068 4082 4132 4133 4134 4135 4138 4139 4142 4144 4145 4146 4147 4148 4149 4177 4187 4221 4231 4233 4239 4243 4287 4299 4301 4304 4305 4306 4307 4308 4310 4316 4392 4560 4561 4563 4565 4566 4591 4874 4875 4879 Totals 3,803 9,509 440 176,394 FY2019 Actual Revenue $ $ $ $ $ - 4,460,013 $ 3,263,838 $ 1,897,478 $ 50,523 $ 35,199 $ 65,466 $ 27,589 $ 14,600 $ $ 32,796 $ - $ 92,337 $ - $ 8,390 $ 20,416 $ 455,932 $ 360,774 $ 151,781 3,177 $ $ 9 $ 58,096 $ 13,017 $ 77,832 $ 100,869 $ 559,914 $ - $ 52,787 $ 29,125 $ 3,291 $ 1,009,672 $ 10,047 $ 133,689 $ 174,878 $ 425,770 $ 2,700 $ 596,769 $ - $ $ $ 75 (617) 14,378,378 1,555 3,520 76 149,712 FY2020 Actual Revenue $ $ $ $ $ - 451,088 $ 1,354,353 $ 1,653,339 $ 19,075 $ 313 $ (1,175) $ 4,498 $ 6,150 $ 11,628 $ 1,184 $ $ 66,870 $ - $ 5,372 $ 12,246 $ 199,715 $ 167,989 $ 105,030 $ - $ 1 $ - $ 6,316 $ 101,600 $ 118,236 $ 576,382 $ - $ 29,927 $ 75,319 $ 1,882 $ 694,474 $ 6,212 $ 47,783 $ 88,068 $ 99,758 $ 680 $ 702,150 $ 76 $ 125 $ (48) $ 6,761,477 3,260 9,512 631 180,138 FY2021 Amended Revenue Budget $ $ $ $ $ - 4,257,392 $ 3,271,097 $ 1,862,075 $ 63,251 $ 51,517 $ 3,734 $ 1,155 $ 17,389 $ $ 46,452 $ - $ 99,700 $ 360,122 $ 8,784 $ 17,052 $ 488,300 $ 378,799 $ 120,604 $ - $ - $ - $ 13,025 $ 90,000 $ 106,628 $ 626,552 $ 100,000 $ 52,786 $ 31,255 $ 2,257 $ 887,971 $ 12,000 $ 100,227 $ 191,990 $ 444,770 $ 3,729 $ 624,541 $ 2,300 $ 150 $ 426 $ 14,531,571 FY2021 YTD Actual Revenue $ 2,110 $ 120 $ - 147,127 $ (185) $ 213,695 $ 22,695 $ 2,200 $ 18,867 $ $ - $ - - $ $ - $ - 248,240 $ 63,943 $ $ - $ - $ 1,661 $ 17,389 $ 77,630 $ 124,169 $ - $ - $ - $ 36 $ 59,250 $ 71,686 $ 470,614 $ - $ 17,632 $ 50,704 $ 1,471 $ 809,696 $ - $ (4,125) $ 1,106 $ (1,716) $ - $ 430,055 $ 26 $ - $ - $ 2,846,095 250,836 334,378 102,658 FY2021 Current Year Estimate $ 6,180 $ 270 $ - $ $ - 344,966 $ $ 22,345 $ - $ 31,394 $ - $ - - $ $ - $ - $ $ $ - $ - $ 4,114 $ 52,435 $ 130,830 $ 202,421 $ - $ - $ - $ $ $ $ $ - $ 29,280 $ 83,834 $ 2,672 $ 1,302,677 $ - $ (3,442) $ 160 $ (1,428) $ - $ $ $ - $ - $ 72 101,000 121,600 917,618 742,220 51 4,779,141 City of Austin Parks and Recreation Department Revenue Summary - Golf Fund (Fund 5080) as of May 14, 2021 Revenue Source Code Revenue Source Long Name Other Permits Pard Annual Fees Golf Green Fees Other Service Fees Various Other Charges Miscellaneous revenue-general Facility rental Athletics sales Golf cart rentals Range sales Food concession sales Other concession sales Sales-other products services Cart trail fees Muni lease fee-surcharge-$1.00 Miscellaneous revenue Cash over/short Sales tax discount Transfer From General Fund (1000) Totals 4057 4131 4136 4138 4139 4187 4233 4301 4302 4303 4307 4308 4549 4580 4723 4874 4879 4881 9300 FY2019 Actual Revenue $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 710 342,274 3,510,196 28,468 20,599 275,000 4,125 555,282 1,298,249 627,254 122,882 102,056 (19,236) 670 132,498 58,114 33 637 1,000,000 8,059,810 FY2020 Actual Revenue $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 400 354,944 3,317,425 (4,233) 5,816 150,000 1,717 409,442 1,100,489 523,578 54,201 65,126 312 263 113,238 41,640 (204) 532 1,000,000 7,134,685 FY2021 Amended Revenue Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 724 361,644 3,940,212 25,752 23,174 275,000 9,471 596,128 1,430,356 673,659 153,591 109,308 (16,362) 326 136,484 48,559 (67) 648 1,000,000 8,768,607 FY2021 YTD Actual Revenue $ 280 $ 262,944 $ 2,883,331 $ 7,428 $ 380 $ - $ - $ $ $ $ $ $ $ $ $ $ $ $ $ 306,254 1,016,529 555,252 56,821 62,654 (5) 165 90,919 54,539 (19) 378 583,331 5,881,183 FY2021 Current Year Estimate $ 560 $ 343,318 $ 4,683,519 $ 12,964 $ 2,999 $ 400,000 $ - $ $ $ $ $ $ - $ 290 $ 136,484 $ 49,076 $ (1) $ 602 $ 1,000,000 $ 9,353,168 480,102 1,362,541 705,385 64,643 110,686 General Fund Golf Fund Revenue Source Code Revenue Source Long Name 4057 Other Permits Sound Permits 4068 Description of Revenue Source commercial/fitness use revenue operations mgmt sound permits Revenue Source Long Name Other Permits Pard Annual Fees Description of Revenue Source Annual private cart permit Not currently in use Revenue Source Code 4057 4131 4082 Public Market Area Permits public market area permits - no current activity 4136 Golf Green fees Golf Green fees 4132 Tennis Court Fees Resident and non-resident tennis court fees 4138 Other service fees Golf gift certificate sales proceeds 4133 Overnight camping public market area permits -no current activity 4139 Various Other Charges Golf tournaments surcharges 4187 Miscellaneous revenue-general account used to record transfer of revenue from Grey Rock Golf Course to the Golf Enterprise Fund 4233 Facility rental Golf course facility rental fees 4301 Athletics sales Pro shop sales proceeds 4302 4303 Golf cart rentals Range sales Golf cart rental fees Golf range sales 4308 4549 4580 4723 4874 4879 4881 Other concession sales Sales-other products services Cart trail fees Muni lease fee-surcharge-$1.00 Miscellaneous revenue Cash over/short Sales tax discount Food concession sales Lions and Butler Pitch & Putt concession sales Sales-other products services Cart trail fees Lions Municipal course surcharge fees offset account for raincheck liabilities cash reconciliation over/short offset account offset account for Sales tax adjustments 9300 Transfer from General Fund Transfer From General Fund Current Year Estimate definition: The level of revenue or expenditures projected to be received or spent by the end of the current fiscal period 4144 COA Youth Camp Reimbursement 4307 Food concession sales 4134 Pard Entry Fees 4135 Pard Registration 4138 Other service fees 4139 4142 Various Other Charges Zilker train 4145 4146 4147 4148 4149 COA Youth Year-Round Reimbursement Flag football fee Basketball fee Parkland dedication revenue Tennis Rental Fees Zoning Site Plan Review Fee 4177 4187 Miscellaneous revenue-general 4221 4231 4233 Interest Income Building rental Facility rental 4239 PARD surcharge 4243 Parking Pay Stations - cash 4287 News and gifts 4299 4301 4304 4305 4306 4307 Parking pay stations-credit cards Athletics sales Cemetery Ops Tent Set Up Fee Cemetery Ops Liner Sales Boating concession sales Food concession sales 4308 Other concession sales 4310 4316 4392 4560 4561 4563 4565 4566 4591 Cemetery Ops Monument Setting Sale of scrap metal/paper Cemetery Lot Sales Softball field rental-play Softball field rental-practice Softball tournaments Softball slow pitch league Softball memberships-ASA Interment Services 4874 Miscellaneous revenue 4875 4879 Returned check fee Cash over/short Park and swimming pool entry fees recreation and museum programs' registration fees various misc. revenue collected by the special events (for example, park cell tower fees) Cemetery deed recording and administrative fees Zilker train - no current activity camp registration scholarship offset account - no current activity camp registration scholarship offset account - no current activity Flag football league fee Basketball league fees parkland dedication fees Tennis league rental fees; tennis lesson fees zoning site plan review fees are collected in CIP fund (vs. general fund) Old Bakery misc reimbursements Interest generated from the Cemetery Operations Perpetuity Fund Building rental fees Park facility/grounds rental fees cemetery plot sales; includes lot maintenance surcharge parking pay station fees are collected in the Parking and Gate Entry Special Revenue Fund Old Bakery related revenue - revenue resource code not currently used parking pay station fees are collected in the Parking and Gate Entry Special Revenue Fund Athletic program fees Cemetery operations tent set up fees Cemetery operations liner sales Boating concession sales Food concession sales Other concession sales; fitness/personal training use Cemetery operations monument setting fees scrap metal/paper sale proceeds Cemetery lot sales Softball field rental fees for league games Softball field rental fees for league practice Softball tournaments fees Softball slow pitch league fees Softball memberships-ASA fees Cemetery interment services fees Miscellaneous revenue (for example copy machine fees) Returned check fees cash reconciliation over/short offset account