Page 82 - KCMO Parks Master Plan 2032

29%. The other 40% of the department’s budget 14 years. Other special revenue funds such as
was funded by the General Fund at 16% and then Museum and Street Maintenance balance out the
a smattering of other special revenue funds such rest of the budget.
as Golf Course Operations. It is important to note
that this budget predates the 1/2-cent parks and Parks & Rec Fund

recreation sales tax approved by Kansas City
voters in 2012. That sales tax now goes directly Given its critical position in the department’s
towards the Parks and Recreation Special financial outlook, the consultant team examined
Revenue Fund. Now shifting to the recently the Parks and Recreation Special Revenue Fund
adopted FY2024 budget, the department gets more closely. This special revenue fund has,
a full two thirds of its funding from that Parks and for many years, been where any direct parks
Rec Special Revenue Fund. The second largest and recreation revenues land such as user fees
slice of the doughnut still comes from the Capital for recreation programming, lease or rental
Improvement Fund. The remaining 17 % comes payments on facilities, and grants. Since FY2013,
mostly from other special revenue funds such it has been largely funded by a 1/2-cent parks
as golf course operations, museum, and street sales tax. The doughnut charts below examine
maintenance. The General Fund now comprises this fund’s expenditures and revenues in the latest
less than 1% of the department’s funding at a little adopted budget for FY2024.
over $500,000. This erosion of General Fund
support is not surprising. Many departments that As this data shows, this fund is called upon
receive support from a voter-approved parks to cover many operational expenses of the
and recreation sales tax often see their general department. Roughly 41% of the expenditures
fund support dwindle. Funding from the Capital are associated with personnel costs like wages,
Improvement Fund is still strong at $13.5M or health insurance, and pensions. Another 45%
17% of the budget, but still reduced since the of the expenses of this fund cover contractual
expectation is that the sales tax supported parks obligations as well as fixed (i.e. operational) costs
and rec fund will pick up the slack. Funding from and commodities (i.e. supplies). These expenses
the Golf Course Operations Special Revenue include, among other things, $3.4M in payments
Fund has remained very consistent over the last to cultural facility partners like Starlight Theater,

Parks & Rec Special Revenue Fund
Parks & Rec Special Revenue Fund
Parks & Rec Special Revenue Fund Parks & Rec Special Revenue Fund
Expenditures 2023-2024
Revenues 2023-2024
Expenditures 2023-2024 0% Revenues 2023-2024
0%
0% 0% 0% 1%
3%
7% 7% 0% 3% 0% 0% 0% 0% 1%
4% 4%
Wages Wages 1% 1%
0% 0% Insurance Insurance 8% 8% Interest & Rental Income
Interest & Rental Income
Licenses & Permits
3% 3% Pension Pension 5% 5% Licenses & Permits
30% 30% Contractual Sales Tax Sales Tax
Contractual
Service Charges
Fixed Cost
Fixed Cost Service Charges
Commodities
Commodities Grants Grants
20% 20%
Capital Outlay
Fines & Forfeitures
Capital Outlay Fines & Forfeitures
Debt Service
8% 8% Debt Service All Other All Other
Property Taxes
Sales Tax Redirections
Sales Tax Redirections Property Taxes
Transfer to General Fund
22% 22% Transfer to General Fund 85% 85% Transfer from General Fund
Transfer from General Fund
Transfer to Golf
3% 3% Transfer to Golf
Figure 5.10: Parks & Recreation Special Revenue Fund Figure 5.11: Parks & Recreation Special Revenue Fund
Expenditures 2023-2024 Funding 2023-2024
76 KANSAS CITY PARKS MASTER PLAN