Bill Wayne's Political Pages
Tourism Tax Issues

Greater Warrensburg Area Chamber of Commerce & Visitor Center Tourism Budget
As adopted by the Tourism Board on 9/21/2000


Fund Sources (revenue) FY 00 Budget FY 00 Actual YTD
as of July 2001
My Comments FY 98 Budget FY 98 Actual FY 99 Budget FY 99 Actual
Beginning Balance $0.00 $9,308.21 Budget omits carryover. I show actual carryover in range of $25,000 $0.00 $2,657.18 $0.00 $23,106.32
Lodging Tax Revenue $56,000.00 $44,934.16 $54,000.00 $46,517.10 $54,000.00 $47,147.84
Other Revenue $0.00 $556.25 Budget does not include state cooperative marketing money. For FY99, doesn't identify source of actual, which is probably state money. $0.00 $75.00 $0.00 $5,305.62
Total Available $56,000.00 $45,490.41 $65,308.21 budget if their calculation of carryover included, considerably higher per my calculations. The YTD figure does not include the carryover. $54,000.00 $49,249.26 $54,000.00 $63,083.44
Fund Uses (expenses)
interpolated due to changes in GWACC&VC's accounting categories
FY 00 Budget FY 00 Actual YTD
as of July 2001
My Comments FY 98 Budget FY 98 Actual FY 99 Budget FY 99 Actual
Chamber Programs $11,200.00 $9,308.21 This is the 20% allocated to the Chamber, without a specific legal justification as to how it supports "tourism." $10,800.00 $7,739.47 $10,800.00 $13,373.40
Personnel (wages, benefits, employer expenses) $33,380.00 $22,730.23 Combines "Office Operations" and "Employee Expenses" for FY2000. Combines "Personnel", "Medical" & "Employers Expenses" for FY 99 & earlier $17,000.00 $12,328.33 $31,780.00 $27,986.12
Tourism Promotions. Combines "Promotions" and "Brochure" for FY99 and "Advertising" for FY00 $8,320.00 $13,458.55 The FY00 budget does not include the state's share of the co-op marketing program, but the actual cost does. $17,500.00 $6,027.41 $10,000.00 $13,162.88
Telephones $350.00 $872.79 No information provided on what is included. $1,500.00 $47.73 $100.00 $319.99
Computer Related, shown in FY99 as "Computer Hardware-Software" $500.00 $333.07 So they can maintain their website themselves. The July 2000 report showed the actual at that time as $4,534.61; it appears they "un-spent" some money. $0.00 $0.00 $1,320.00 $3,705.93
Office Costs: FY00 includes "Postage", "Contracted Printing" & "Office Supplies". These were not broken out specifically in previous years $950.00 $986.95 The July 2000 report showed $960 for postage, but it disapepared from the end-of-year report. $0.00 $0.00 $0.00 $0.00
Start-up Cost $0.00 $0.00 $7,200.00 $0.00 $0.00 $0.00
Building Expense $1,300.00 $1,499.57 The July 200 report showed $1198 for utilities, which disappeared from the final report. One would think this should come from the Chamber Programs share? $0.00 $0.00 $0.00 $0.00
Other Projects $0.00 $139.74 They show no monthly expenditures but show something in the total? The July 2000 report showed $2668 for "Other", which disappeared from the end-of-year. Some was likely office supplies, but the rest? $0.00 $0.00 $0.00 $0.00
Total Uses (expenses) - including the "Chamber Percent" $56,000.00 $48,867.47 Because of changes in accounting, changes between reports, and mathematical errors, I cannot determine what an accurate figure is. $54,000.00 $26,142.94 $54,000.00 $58,548.52
Fund Balance (they call it "net income") $0.00 ? I cannot reconcile their reported carryover from FY98 of $7,080.77 with my calculations. In addition, their net income figures for FY99 don't add up on a spreadsheet! $0.00 $23,106.32 $0.00 $9,308.21


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