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Reference Section: Parks and Recreation
<br />Definitions
<br />CPM 101 Annual Report: FY 2011 Parks & Recreation / 100
<br />• All other revenue: This includes revenue collected from leases and contract services that may be
<br />provided through your parks and recreation department(s). It excludes revenue from endowments,
<br />grants, and foundations, general fund revenue, revenue from golf operations, or revenue from
<br />specialized facilities, such as swimming pools, zoos, and skate parks.
<br />• Park acreage: This includes acreage only for those parks that your jurisdiction operates and
<br />maintains, whether through jurisdiction employees or contractors paid by your jurisdiction, as well
<br />as cemetery acreage if it is maintained by your jurisdiction's parks and recreation department. It
<br />excludes green space along roadways (medians, shoulders, etc.), wilderness parks and designated
<br />open space for which your jurisdiction does not expend any labor or money for maintenance, golf
<br />course acreage, and acreage for specialized facilities, such as swimming pools, zoos, and skate parks.
<br />• Parks and recreation expenditures: This includes actual expenditures for park maintenance and
<br />operation and for recreation services, salaries and fringe benefits for supervisory, non - supervisory,
<br />and direct admin /clerical staff (whether full -time, part -time, or seasonal), contractor /consultant
<br />expenditures, supplies, materials, and parts. It also includes all expenditures, regardless of the
<br />funding source, tree maintenance and cemetery landscape maintenance expenditures, utilities
<br />expenditures for parks open spaces (e.g., ball fields, lighting, irrigation, etc.), such as water, gas,
<br />electricity, outdoor lighting, etc., and expenditures for lakes, beaches, and watersheds. It excludes
<br />expenditures for maintenance of green space along roadways (e.g., medians, shoulders, etc.),
<br />expenditures for overhead activities, such as management staff not directly involved in supervision
<br />of parks and recreation personnel or activities, expenditures for park rangers, facilities management
<br />(custodial /repair, building depreciation), finance /payroll, fleet and equipment maintenance (and all
<br />fuel), human resources, information technology (and all telephone calls and system administration),
<br />purchasing, risk management (and all workers' compensation), capital improvements, land
<br />acquisition, debt service payments, vehicle purchases and replacement, utilities expenditures for
<br />recreation structures or facilities, golf course expenditures, and expenditures for specialized
<br />facilities, such as swimming pools, zoos, and skate parks.
<br />• Parks and recreation hours paid: This includes hours paid to supervisory and non - supervisory staff;
<br />full -time, part -time, and seasonal personnel, regardless of funding source; and all staff members
<br />that provide parks and recreation services (excluding golf) in your jurisdiction, regardless of the
<br />department to which they are assigned. It also includes all types of hours paid — regular; overtime;
<br />sick, vacation, and other paid leave; and any other hours paid. It excludes hours paid for overhead
<br />activities, such as management staff not directly involved in supervision of parks and recreation
<br />personnel or activities, facilities management (custodial /repair, building depreciation, all utilities),
<br />finance /payroll, fleet management (and all fuel), purchasing, information technology (and all
<br />telephone calls and system administration), human resources, risk management (and all workers
<br />compensation), overtime hours worked by employees who do not qualify for overtime pay (e.g.,
<br />FLSA- exempt employees), hours paid to contractual staff, volunteer staff hours, and hours paid to
<br />staff working in specialized facilities, such as swimming pools, zoos, and skate parks.
<br />• Program fees and charges: This includes revenue collected from fees and charges to users for
<br />participation in your jurisdiction's parks and recreation programs.
<br />OICMA Center for Performance Measurement "'
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