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 10/14/99
Final Expenses as reported for Fiscal Year ending 9/30/2000

Fund Sources (revenue) FY 99 Budget FY 99 Actual
as of September 2000
My Comments
Beginning Balance $0.00 $23,106.32 Budget omitted carryover, which I show as $23,106.32. Their end-of-year statement shows an initial carryover of $7,080.77. The minutes do not account for the difference,
Lodging Tax Revenue $54,000.00 $57,777.82
Other Revenue $0.00 $5,305.62 Listed as "tourism brochure", part state money from co-op marketing project, remainder surmised to be Powell Gardens contribution to joint project
They received about $800 less than applied for because they didn't get the brochures distributed before June 30, 2000.
Total Available $54,000.00 $63,083.44 $86,189.76 budget if my carryover figures included.
Fund Uses (expenses)
Personnel (wages) $27,280.00 $22,285.67 As of July 2000, reported $15,826 for Director, $4,308 for part time receptionist. No breakdown provided for final figures.
Benefits (medical) $1,500.00 $1,313.43
Employer Expense $3,000.00 $3,786.92 FICA, etc.
Chamber Programs $10,800.00 $13,373.40 This is the 20% allocated to the Chamber, without any specific legal justification as to how it supports "tourism."
Tourism Promotions $8,000.00 $3,860.88 This is undefined in their statements. State law requires that the room tax be used for the promotion of tourism. It seems to be pretty loosely applied here.
Tourism Brochure $2,000.00 $9,302.00 Combining "Promotion" & "Brochure" brings actual promotion to $13,162.88 instead of the $10,000 allocated.
However, they received $5,300 from the State and Powell Gardens (see "Other Revenue" above).
Phones $100.00 $319.99 Originally shown as 'phone lines' for 800 number.
Computer Hardware/software $1,320.00 $3,705.93 Reported as of July as $4,534.61. Minutes do not reflect this change. In either case, must have bought a "cadillac" system for this money.
Supplies $0.00 The $2,625.70 reported as of July in this category disappeared. Wonder what happened to it? Was it originally assumed that this would come out of the 20% for "Chamber Programs"?
Travel Cost $0.00 $0.00 Not reported, although I know the Tourism Director has made some trips.
Miscellaneous Costs $0.00 The $4,828.66 reported in this category as of July also disappeared. At that time it included:
$1198 for utilities (shouldn't this have come out of the 20% off the top that the Chamber gets?)
$960 for postage
$2668 for "other" - whatever that is. Maybe they reallocated it, but minutes don't reflect such action.
Total Uses (expenses) $54,000.00 $47,432.60 But you'll notice that the columns above (less the 20% Chamber cut, comes to $45,174.82 - which with the Chamber cut comes to $58,548.22 See below.
Fund Balance (they call it "net income") $0.00 $9,308.21 This gets really confusing. On the 'FY 99 Real' column they show an initial carryover of $7,080.77 and calculate a net for the year of $2,227.44 (but see my note above). But it could be $4,535.22 since they show different totals for expenses.
I cannot reconcile the intital carryover they show with the number calculated from previous years data. Using carryover data previously calculated, they should have over $25,000 available.
I wonder where the money went? Who knows?

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