Bill Wayne's Political Pages
Tourism Tax Issues

Greater Warrensburg Area Chamber of Commerce & Visitor Center Tourism Expenses & Budget
Budget as adopted by the Tourism Board on 9/21/2000
Year To Date Expenses as of 7/23/2001 for Fiscal Year ending 9/30/2000

Fund Sources (revenue) FY 00 Budget FY 00 YTD
as provided me on 7/23/01
My Comments
Beginning Balance $0.00 $9308.21 Amount budgeted omits carryover. Actual does not agree with my calculations, which show it should be around $25,000
Lodging Tax Revenue $56,000.00 $44,934.16 Collections are down a bit this year. Lodging industry as a whole has suffered from the economic slowdown.
Other Revenue $0.00 $556.25 Budget does not include $8,320 from from the Missouri Division of Tourism for an approved co-op marketing project, but expenses include total expense of project.
Total Income $56,000.00 $45,490.41 Budget should be $63,810 including co-op funds (see above)
Total Available $73,628.21 $54,798.41 They don't use this important category, which incudes income plus carry-over funds
By my data, with carry-over they should have in excess of $88,000 available!
Fund Uses (expenses)
Chamber Percent $11,200.00 $9,298.08 This is the 20% allocated to the Chamber, without any specific legal justification as to how it supports "tourism." The total of their monthly rake-offs is $8968.81 with no explanation of the discrepancy.
Office Operations $32,080.00 $20,606.72 Appears to include wages and labor burden. No specific breakdown provided. I expect that below-budget expenditures may be attributable to resignation of prior Tourism Coordinator position.
Employee Expenses $1,300.00 $2,123.51 Believed to be fringe benefits. Although minutes do not reflect reason for above budget amount, it is possible that a lump-sum payment to departing staff was involved.
Postage - Office $200.00 $237.84 If this means they're sending out more info on Warrensburg, this is good.
Contracted Printing $350.00 $0.00
Office Supplies $400.00 $749.11 A pretty significant overrun. Makes you wonder if they're segregating office supplies used by tourism from those used by the other functions.
Advertising $8,320.00 $13,458.55 The amount budgeted was their half of the co-op marketing project. The actual amount spent on the project was $14,277.80.
There is no way of telling if they did additional advertising or there is an anomaly in the records provided.
Computer Related $500.00 $333.07 No description of what this includes
Telephone $350.00 $872.79 Is this cost of additonal lines? Cost of long distance? Is it specific to the tourism function or an allocation of overall expenses?
Other Projects $0.00 $139.74 Interestingly, there are no monthly entries yet there is a total for this category.
Building Expense $1,300.00 $1,499.57 No idea what this is. The amounts vary from month to month. Is this utilities which I saw in a miscellaneous account last year? If so, why isn't it covered by the 20% the Chamber takes off the top.
Total Uses (expenses) $56,000.00 $39,881.16 On the YTD, if you add up the monthly figures, it's $39,880.96 without the Chamber's cut, and $48,867.67 with it. But wait! See below.
Fund Balance (they call it "net ordinary income") $0.00 $6,606.26 Even more mathematical confusion! Using their totals above shows a loss of $3368.83 YTD. Only when you include the (disputable) previous years carryover do they have a calculated net balance of $5,619.38 on the year instead of their reported figure. But they haven't received their co-op marketing money.

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