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HomeMy WebLinkAbout2015-08-17 - Agendas - Final AGENDA ADVERTISING AND PROMOTION COMMISSION The regularly scheduled A&P meeting will be at 2:OOpm at the Fayetteville Town Center located at 15 West Mountain Street, Fayetteville, Arkansas. August 17, 2015 2:00 p.m. Fayetteville Town Center I. Call to Order— Ching Mong II. Reports A. Approval of the Minutes —July 2015 B. Financial Report 1. HMR Revenues—Kym Hughes 2. Financial Statements— Sally Fisher 3. Approval of Financial Reports —June 2015 C. Department Reports 1. Town Center— Sandra Bennett 2. Visitor Bureau and Clinton House—Kym Hughes D. Agency Report—Mike Sells III. Old Business A. Public Art IV. New Business A. Fayetteville A&P Commission By-laws V. Adjourn Advertising and Promotion Commission Regular Meeting July 20, 2015 Commissioners Present: Ching Mong, Matt Behrend,Tim Freeman, Robert Rhoades and Hannah Withers Commissioners Not Present: Adella Gray, Matthew Petty Staff Present: Kym Hughes, Sally Fisher, Sandra Bennett, Hazel Hernandez,Jessi Leonard Call to Order Ching Mong called the regular monthly meeting of the Fayetteville Advertising and Promotion Commission to order on July 20th at 2:08 p.m. Chairman Mong welcomed new commissioner Robert Rhoades to the commission. Arkansas Film Commission Presentation Christopher Crain, Arkansas Film Commissioner, is working with the Visitor's Bureau on forming a film and entertainment commission in Northwest Arkansas. He discussed the tourism benefits of encouraging filmmakers to make a film within the area. Some communities offer rebates and/or tax breaks to the film companies. He reviewed the website www.arkansasproduction.com, which is a data base that the commission is asking area communities to populate with workforce infrastructure,vendors,vendor services and locations; all components to making a film. Film locations become tourist destinations and are a source of income for the community. Approval of Minutes Commissioner Hanna Withers moved to approve the June 2015 minutes; seconded by Commissioner Tim Freeman. Motion carried with a vote of 5:0. City Attorney's Report Because of Freedom of Information Act law changes, there will be no report showing individual business information in the future. Cases will still be prosecuted, but will not be publicly reported on. Currently, $2,500.00 has been collected and YTD collection is approximately $25,000.00. Financial Reports Total HMR Revenue $266,063.36 up 8.7% compared to June 2014. Balance Sheets Total cash ....................................$622,199.19 Accounts Receivable....................$10,581.51 Consolidated Statement of Budget Bond Payment—should be listed as Regional Park, not Town Center. Total Revenue as of June 2015 is $67,431.00 more than June 2014. Total Expenses as of June 2015 are $107,806.00 less than June 2014. Because financial reports were turned in so early this month not all expenses were included in this number. 2015 2014 Year to Date Revenue $1,999,855 vs. $1,697,201 Year to Date Expenses $1,716,846 vs. $2,185,713 Commissioner Withers moved to approve, seconded by Commissioner Mong. Motioned carried with vote of 5:0. Departmental Reports Town Center Sandra Bennett reported a 180% increase in returned contracts. Completed events up 18%, executed contracts for the year are up 2%. Collections are a little below this time last year. Operational items—steps have been completed and sealed. Bollards have been locked so no one can drive onto the plaza. Because unloading on the plaza is not possible, we would like to put a ramp at the East loading dock. The quote for a concrete ramp is$10,000.00. An Iron ramp is about half that cost, but the concrete will be more durable and safer. Commission Tim Freeman moved to approve the concrete ramp be put at the East dock of the Town Center, seconded by Commissioner Robert Rhoades. Motioned carried with vote of 5:0. New Director of Sales—corporate division—Kelly Carey started at the Town Center. Sandra Bennett reported on cost of maintenance and repairs that need to be done within the next 5 years at the Town Center. The first priority is the HVAC system. First quote received is $250,000.00 to replace all units and control system. To reduce cost of transporting, removal and installation the suggestion from this contractor is to replace all units at the same time. Our proposal is to start putting money aside for the next 5 years and replace them in 2020. Commissioner Withers suggested we keep working on the list of other repairs and bring to the next commission meeting. Another project discussed was replacing doors in the facility at $4,000.00 a door for a total of$80,000.00. Commissioner Mong discussed funding expenses that the A&P has each year, such as the lights for Lights of the Ozarks, that are automatically added to funding requests. The commission might need to put those items as a separate line item. Kym Hughes was asked to put together a list of items that the commission contributes to each year with details on what the funding is used for. Visitors Bureau 2014 2015 7 groups vs. 6 groups $1,832,073 $6,990,316 Visitor Center Sales June 2014-539 items sold - $3,205.87 vs. June 2015 - 608 items sold -$3,155.63 Clinton House Admission 2014 vs. 2015 196 307 Admission for the year 2014 vs. 2015 1300 2,000 There is an 89% markup on gift shop items. Kym will look into selling Hillary buttons at the gift shop. Marketing Report Jessi Leonard, Communications Manager at Visitors Bureau, presented a mid-year marketing report. She reviewed areas of focus of each visitor bureau's staff member, marketing plan for next year and programs such as Hospitality Hero that is coordinated through the Visitors Bureau. Kym addressed the issue of re-branding and the cost of research to design the best branding for Fayetteville. Commissioner Withers asked where those funds will come from. She requested a list of expenses for the Town Center repairs and marketing expenses for the Visitors Bureau so it can be added to 2016 budget. Also, it needs to be determined where that money will come from. Commissioner Withers requested to table this discussion until the next meeting. Anonymous Letter to Commissioners Letter addressed several issues such as not agreeing with fund disbursements and the public art funding. Commissioner Tim Freeman, addressed the funding; stating that the totality of the projects helps to promote all of Fayetteville, not just the downtown area. The commission will look at any request brought to the table from all areas of the city. The letter also addressed the 1.8M "war chest",which is monies that has been set aside for expenses such as branding and reserves to promote the city during recession. Sells Agency Report Presented the new print ads and commercial to promote Fayetteville's attractions. Old Business Nothing addressed. New Business Working on marketing and keeping the Town Center competitive with other venues in the area. Chairman Mong moved to adjourn the meeting; meeting adjourned at 4:40 pm. Respectfully submitted, Sandra Bennett Operations Administrator Advertising and Promotion Commission Special Meeting—Jason Jones Mural at Town Center July 21, 2015 Commissioners Present: Hannah Withers and Mathew Petty Commissioners Not Present: Adella Gray, Ching Mong, Matt Behrend,Tim Freeman, Robert Rhoades Staff Present: Kym Hughes,Sandra Bennett Call to Order Kym Hughes called the special meeting of the Fayetteville Advertising and Promotion Commission to order on July 21't at 2:59 p.m. The purpose of this meeting is to discuss the next steps for the mural to be painted by Jason Jones on the Bradberry building located outside the Town Center. Commissioner Mathew Petty stated the mural had already been approved by the commission. Commissioner Hannah Withers expressed that the Advertising and Promotion Commission should not jury art, the owner of the building should approve the design. Commissioner Withers moved to approve design and move forward; Jason Jones was awarded funding at the June meeting. There was a discussion between Commissioner Withers and Commissioner Petty whether the Art Council should approve public art projects. Commissioner Petty asked if the Art Council could manage the funding from the Advertising and Promotion Commission and decide on what projects should be funded. Commissioner Withers said they don't want to manage a budget, but they may be willing to act as jury on art the Advertising and Promotion Commission funds. Commissioner Withers asked that all the issues with public art be put on the next Advertising and Promotion meeting agenda. Commissioner Petty was given the anonymous letter. Commissioner Withers expressed that the commission needs to start the process to find a way to fund public art. Wait to see what the Commission decides to do with the $1.8 M and possibly give a percentage of that to public art installations. Commissioner Petty suggested looking at Denver and Austin; they give 10%to fund public art. Commissioner Withers discussed the A&P budget and organization upgrade costs. Commissioner Petty said there could be no decision made because there is not enough information today. Commissioner Withers discussed the cost of re-branding and Town Center maintenance bids. It would be best to wait until the final list of repairs from each departments is presented to the Commission. Kym Hughes asked if we can move forward with the Jason Jones project and his paint request. Commissioner Withers said to go forward with Jason Jones, but the commission will need to discuss how to handle a public art program involving the Arts Council and city representatives for future requests. Commissioner Petty said he could work with the city officials. Kym Hughes stated she would email Jason Jones that the paint request was approved. Meeting was adjourned at 3:16 pm. Respectfully submitted by Sandra Bennett Operations Administrator Advertising and Promotion Commission For month of July 2015 Current Year HMR Collected (2120.0912.4101.00) $ 258,814.99 Prior Year Collected (2120.0912.4101.01) $ 400.00 First Security Investment Interest Revenue (2120.0912.4708.00) $ 981.17 Total Revenues $ 260,196.16 Annual Bond Audit Expense (2120.9120.7602.60) $ - Collection Expense (2120.9120.5333.00) $ (5,184.29) Town Center Bond Payment (2120.9120.5739.00) $ (62,212.98) 2013 Property Taxes on Town Center (2120.9120.5712.00) $ Total Expenses $ (67,397.27) Total Check to A&P $ 192,798.89 — This repos`represents HMR collections through the end of the month. These figures may include past due amounts. City of Fayetteville, Arkansas Monthly HMR Tax Collections 2010-2014 2012 2013 2013 2014 2014 2015 2015 Total Total Change Over Total Change Over Total Change Over HMR Taxes HMR Taxes Prior Year HMR Taxes Prior Year HMR Taxes Prior Year January $205,939 211,138 2.52% 202,477 -4.10% 236,849 16.98% February $178,289 187,562 5.20% 203,022 8.24% 219,436 8.09% March $201,015 213,526 6.22% 213,212 -0.15% 233,277 9.41% April $217,840 228,865 5.06% 230,939 0.91% 258,307 11.85% May $203,966 228,289 11.93% 236,098 3.42% 258,362 9.43% June $222,062 218,829 -1.46% 243,770 11.40% 264,979 8.70% July $214,750 227,971 6.16% 230,624 1.16% 259,215 12.40% August $202,624 206,873 2.10% 215,802 4.32% September $215,653 226,103 4.85% 233,695 3.36% October $241,017 243,129 0.88% 258,857 6.47% November $210,335 231,456 10.04% 252,717 9.19% December $208,518 210,064 0.74% 236,549 12.61% Total $ $2,522,008 $2,633,805 4.43% $ 2,757,761 4.71% $1,730,425 10.91% \filename Fayetteville A&P Commission Balance Sheet As of July 31, 2015 ASSETS Current Assets Cash 10000 CVB Cash in Register 100.00 10050 TC Cash on Hand 200.00 10100 CHM Cash In Register 100.00 10200 Arvest A&P General #4856 828.50 10300 1st Security A&P#8714 310,142.64 10400 1st Security Fayetteville TC 226,713.23 10500 1st Security Clinton House 9,553.89 10600 1st Security CVB#8730 49,176.26 10700 Arvest Payroll Account#4636 36,687.71 Total Cash 633,502.23 11000 Accounts Receivable 18,843.07 11400 Due From Other Funds 8,742.15 11500 Prepaid Expenses 10,647.99 12100 Inventory Asset 11,831.37 13000 Investments 1,845,051.69 13100 Investments: Adjust to Market (2,640.33) Total Investments 1,842,411.36 Total Current Assets 2,525,978.17 Other Assets 14500 Capital Assets 15000 Furniture and Fixtures 34,550.01 15100 Equipment 199,231.61 15500 CVB Building 930,569.02 15510 CVB Land 198,621.00 15600 Building Additions 523,206.15 16600 Construction in Progress 9,373.80 17300 Accumulated Depreciation (543,316.25) Total Other Assets 1,352,235.34 TOTAL ASSETS 3,878,213.51 Fayetteville A&P Commission Balance Sheet As of July 31, 2015 LIABILITIES AND EQUITY Liabilities Current Liabilities 20000 Accounts Payable 6,251.30 23002 Colonial Life&Acc Ins. Payable 24.36 24000 Payroll Liabilities 7,203.05 24100 Employee Benefits Payable 0.00 24500 Due to Other Funds 5,184.29 24750 Unearned A&P Revenue 1,200.00 24900 Unearned Revenue 2015 65,871.78 Total Liabilities 85,734.78 Equity 39005 Fund Balance 3,543,374.36 Net Revenue 249,104.37 Total Equity 3,792,478.73 TOTAL LIABILITIES AND EQUITY 3,878,213.51 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CONSOLIDATED A& P COMMISSION 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Revenue 40000 - Hotel,Motel,Restaurant Taxes 2,775,419 1,607,249 1,709,104 1,523,579 1,066,315 237,543 258,815 230,000 40200 - PY Hotel,Motel,Restaurant Tax 0 0 21,322 36,562 (21,322) 0 400 625 40600 • Rental Income 427,061 228,420 260,384 1 205,576 166,677 24,750 17,887 24,500 40601 -Incidentals 47,978 28,233 26,955 50,143 21,023 3,647 1,298 5,626 40602-Alcohol Sales 33,663 20,531 31,121 0 2,542 1,596 3,151 0 40700 . fat Thursday Income 20,000 14,000 16,134 13,730 3,866 4,000 30 1,918 40800 -Other Income 200 100 12,668 9,018 (12,468) 0 10,252 1,425 40900-Roots Festival 0 0 0 0 0 0 0 0 41000 • Parking Revenue 16,936 4,601 9,063 1,666 7,873 0 1,580 0 41001 - Parking Lease 12,831 9,656 14,472 5,703 (1,641) 250 4,350 250 41200 -Gift Shop Sales 6,150 4,500 4,077 4,255 2,073 1,200 1,229 1,143 41300 •Visitor Store 32,000 17,500 15,591 18,143 16,409 5,000 2,804 5,925 41400 - Partership Income 4,000 4,000 1,500 0 2,500 0 300 0 41600 -Admission Revenue 13,150 9,350 9,977 8,793 3,173 2,250 2,665 2,223 41700 • Health Reimbursement 725 725 1,389 5,066 (664) 0 0 741 42000 -Special Projects 12,592 3,218 2,975 (1,465) 9,617 0 905 0 42600 - Interest Income Investments 11,850 6,930 7,792 5,484 4,058 990 981 979 42800 • Interest Income Checking 3,044 1,830 1,557 1,820 1,487 249 279 97 42900 -Visitor Guide Ad Income 30,000 30,000 0 19,581 18,381 10,000 0 0 43200 - LOTO Income 18,600 0 1,050 0 17,550 0 350 0 98000 -Transfer In 599,028 583,082 160,000 65,000 439,028 0 0 0 Total Revenue 4,065,227 2,573,925 2,307,131 1,972,654 1,746,477 291,475 307,276 275,452 Expenditures 61000 -Signage-Tourism 10,400 7,500 6,118 6,537 4,282 4,000 3,871 3,910 61500 -Credit Card Fees 9,154 5,191 5,366 4,410 3,788 835 1,129 811 62500 -Advertising&Marketing 526,000 321,000 266,715 233,245 259,285 51,000 49,166 153 Page 1 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CONSOLIDATED A& P COMMISSION 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Expenditures(cont.) 62600 • Printing/Brochures 150,000 115,000 37,924 108,759 112,076 60,000 20,233 56,800 62700 -Website Update 12,000 7,000 4,585 3,000 7,415 1,000 750 500 63000 -Accounting&Legal Fees 6,000 3,500 1,945 1 1,347 4,055 500 0 0 63100 •Audit Expense 11,000 9,000 9,100 9,000 1,900 0 0 600 64000 -Office Expense 18,850 10,800 11,353 9,024 7,497 1,400 2,636 1,079 64100 -Visitor Store Expense 18,000 10,500 6,957 9,075 11,043 1,500 2,416 3,231 64150-Clinton House Gift Shop 5,000 3,000 2,338 1,777 2,662 0 0 165 64500 - Insurance-Building&Workers Comp 13,000 0 0 0 13,000 0 0 0 64900 -Office Supplies 0 0 0 0 0 0 0 0 64502-Insurance-D&O 0 0 1,991 0 (1,991) 0 0 0 65000 - Insurance&Health Benefits 122,717 71,016 58,580 52,753 64,137 10,042 6,680 7,628 65501 -Simple IRA Match 21,523 12,141 8,223 7,262 13,300 1,727 1,179 1,037 66000 •Car Allowance 3,750 2,250 2,550 2,100 1,200 300 300 300 66500 -Telephone Expense I Internet 17,604 9,695 10,141 8,959 7,463 1,402 1,670 704 67000 - Postage&Shipping Expense 23,260 13,200 14,311 18,896 8,949 1,500 4,025 1,354 67100 •Tracking Software 24,100 22,900 11,429 4,672 12,671 3,000 1,373 0 68100 - Rent 12,000 12,000 12,000 12,000 0 0 0 0 68400 - Maintenance I Lawn 10,500 6,500 498 275 10,002 3,200 0 0 68500 • Repairs&Maintenance Expense 162,350 92,950 68,078 57,351 94,272 14,950 12,991 11,396 68600 - Peace Fountain Maintenance 7,500 4,375 228 1,148 7,272 625 228 188 68700 - Linens 28,524 16,639 14,552 14,307 13,972 2,377 3,836 132 69500 • Publication&Dues 15,395 13,395 12,490 12,058 2,905 500 223 150 70000 -Travel I Training Expense 69,901 43,844 38,331 38,721 31,570 8,192 4,253 0 70500 -Taxes&Licenses 7,385 6,468 10,501 7,517 (3,116) 683 2,483 0 71000 •Collections Expense 53,430 31,201 34,609 31,203 18,821 4,612 5,184 4,612 71500-Interest Expense 0 0 0 0 0 0 0 0 72000 - Payroll Tax Expense 57,669 33,501 28,558 25,644 29,111 4,597 4,005 3,228 73000 -Convention Development 58,900 34,356 37,561 37,208 21,339 4,908 4,479 5,825 Page 2 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CONSOLIDATED A& P COMMISSION 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget 76500 -Contract Labor 48,800 27,812 35,107 27,547 13,693 3,916 6,215 3,193 Expenditures(cont.) 77500 -Salaries Expense 659,610 372,181 348,696 308,275 310,914 51,476 51,075 41,880 77600-Relocation Expense 5,000 5,000 5,000 1 0 0 0 0 0 78000 • Electric Utilities 77,906 46,403 39,605 42,045 38,301 7,088 7,615 7,048 78100 -Gas Utility 13,401 9,236 11,289 7,635 2,112 239 318 237 78200 -Water Utilitiy 10,366 5,762 5,214 5,714 5,152 1,084 940 1,071 78500 •Security 2,700 1,575 1,234 1,984 1,466 225 262 502 78600 -Airport Advertising 9,000 6,750 4,875 6,750 4,125 2,250 750 0 78700 - Minor Equipment 108,000 78,500 93,080 105,462 14,920 0 14,469 0 78800 •Airport Info Booth 4,800 3,600 2,000 2,400 2,800 1,200 0 0 94300 - LOTO Special Project 10,000 0 4,515 0 5,485 0 4,450 0 95010 - 1st Thursday 21,000 12,000 11,514 18,440 9,486 3,000 700 2,509 95020-Roots Festival 0 0 0 0 0 0 0 0 95000 - Misc.Special Projects-Other 267,148 257,774 118,559 714,112 148,589 0 16,338 14,715 95026-Incidental Expenses 0 0 5,321 0 (5,321) 0 0 0 95027-Alcohol Purchases 0 0 22,649 0 (22,649) 0 5,452 0 96500 -Special Funding 0 0 0 0 0 0 0 0 97000 - Bond Payments-Town Center 746,556 435,491 435,491 390,611 311,065 62,213 62,213 55,802 97100 •Trustee Expense 6,000 4,500 0 2,250 6,000 1,500 0 0 99000 -Transfer Out 599,028 583,082 160,000 65,000 439,028 0 0 0 Total Expenditures 4,065,227 2,768,588 2,021,180 2,416,473 2,044,046 317,041 303,907 230,760 Excess of Revenues Overl(Under)Expenditures 0 (194,663) 285,951 (443,819) (297,569) (25,566) 3,369 44,692 72500 - Depreciation Expense 0 0 36,846 0 (36,846) 0 5,264 0 r d Excess of Revenues Overl(Under) nditures 0 (194,663) 249,105 1 (443,819) (334,415) (25,566) (1,896) 44,692 Page 3 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 FAYETTEVILLE A& P 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Revenue 40000 - Hotel,Motel,Restaurant Taxes 2,775,419 1,607,249 1,709,104 1,523,579 1,066,315 237,543 258,815 230,000 40200 - PY Hotel,Motel,Restaurant Tax 0 0 21,322 36,562 (21,322) 0 400 625 40600 • Rental Income 0 0 0 1 0 0 0 0 0 40601 -Incidentals 0 0 0 0 0 0 0 0 40602-Alcohol Sales 0 0 0 0 0 0 0 0 40700 • fat Thursday Income 0 0 0 0 0 0 0 0 40800 -Other Income 0 0 10,612 6,580 (10,612) 0 10,252 1,275 40900-Roots Festival 0 0 0 0 0 0 0 0 41000 • Parking Revenue 0 0 0 0 0 0 0 0 41001 - Parking Lease 0 0 0 0 0 0 0 0 41200 -Gift Shop Sales 0 0 0 0 0 0 0 0 41300 •Visitor Store 0 0 0 0 0 0 0 0 41400 - Partership Income 0 0 0 0 0 0 0 0 41600 -Admission Revenue 0 0 0 0 0 0 0 0 41700 • Health Reimbursement 725 725 1,389 5,066 (664) 0 0 741 42000 -Special Projects 0 0 0 0 0 0 0 0 42600 - Interest Income Investments 11,850 6,930 7,792 5,484 4,058 990 981 979 42800 • Interest Income Checking 2,000 1,170 725 1,208 1,275 166 149 23 42900 -Visitor Guide Ad Income 30,000 30,000 0 19,581 18,381 10,000 0 0 43200 - LOTO Income 10,000 0 700 0 9,300 0 350 0 98000 -Transfer In 0 0 0 0 0 0 0 0 Total Revenue 2,829,994 1,646,074 1,751,644 1,598,060 1,066,731 248,699 270,947 233,643 Expenditures 61000 -Signage-Tourism 10,400 7,500 6,051 6,537 4,349 4,000 3,871 3,910 61500 -Credit Card Fees 0 0 0 0 0 0 0 0 62500 -Advertising&Marketing 525,000 320,000 265,847 232,736 259,153 50,000 49,112 153 Page 4 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 FAYETTEVILLE A& P 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Expenditures(cont.) 62600 • Printing/Brochures 150,000 115,000 37,438 108,759 112,562 60,000 20,233 56,800 62700 -Website Update 12,000 7,000 4,585 3,000 7,415 1,000 750 500 63000 -Accounting&Legal Fees 6,000 3,500 1,945 1 1,347 4,055 500 0 0 63100 •Audit Expense 11,000 9,000 9,100 9,000 1,900 0 0 600 64000 -Office Expense 2,400 1,400 1,484 1,159 916 200 213 39 64100 -Visitor Store Expense 0 0 0 0 0 0 0 0 64150-Clinton House Gift Shop 0 0 0 0 0 0 0 0 64500 - Insurance-Building&Workers Comp 13,000 0 0 0 13,000 0 0 0 64900 -Office Supplies 0 0 0 0 0 0 0 64502-Insurance-D&O 0 0 1,991 0 (1,991) 0 0 0 65000 - Insurance&Health Benefits 8,861 5,412 5,426 14,457 3,435 670 668 2,104 65501 -Simple IRA Match 6,182 3,447 1,123 2,436 5,059 485 222 348 66000 •Car Allowance 3,750 2,250 2,550 2,100 1,200 300 300 300 66500 -Telephone Expense I Internet 0 0 906 0 (906) 0 150 0 67000 - Postage&Shipping Expense 23,000 13,000 14,213 18,615 8,787 1,500 4,010 1,354 67100 •Tracking Software 0 0 381 0 (381) 0 78 0 68100 - Rent 0 0 0 0 0 0 0 0 68400 - Maintenance I Lawn 9,500 6,000 0 0 9,500 3,000 0 0 68500 • Repairs&Maintenance Expense 75,000 43,750 6,939 11,600 68,061 6,250 62 3,442 68600 - Peace Fountain Maintenance 7,500 4,375 228 1,148 7,272 625 228 188 68700 - Linens 0 0 0 77 0 0 0 0 69500 • Publication&Dues 14,000 12,500 11,794 11,444 2,206 500 175 150 70000 -Travel I Training Expense 13,595 8,500 2,149 501 11,446 4,000 339 0 70500 -Taxes&Licenses 0 0 511 486 (511) 0 511 0 71000 •Collections Expense 53,430 31,201 34,609 31,203 18,821 4,612 5,184 4,612 71500-Interest Expense 0 0 0 0 0 0 0 0 72000 - Payroll Tax Expense 11,786 7,426 7,164 8,443 4,622 872 849 1,034 73000 -Convention Development 0 0 2,155 35 (2,155) 0 561 0 Page 5 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 FAYETTEVILLE A& P 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget 76500 -Contract Labor 0 0 0 0 0 0 0 0 Expenditures(cont.) 77500 -Salaries Expense 138,650 82,430 86,854 102,616 51,796 10,083 10,802 13,221 77600-Relocation Expense 5,000 5,000 5,000 1 0 0 0 0 0 78000 • Electric Utilities 0 0 0 0 0 0 0 0 78100 -Gas Utility 0 0 0 0 0 0 0 0 78200 -Water Utilitiy 0 0 0 0 0 0 0 0 78500 •Security 0 0 0 0 0 0 0 0 78600 -Airport Advertising 9,000 6,750 4,875 6,750 4,125 2,250 750 0 78700 - Minor Equipment 100,000 74,000 90,217 105,462 9,783 0 14,469 0 78800 •Airport Info Booth 4,800 3,600 2,000 2,400 2,800 1,200 0 0 94300 - LOTO Special Project 10,000 0 65 0 9,935 0 0 0 95010 - 1st Thursday 0 0 0 2,200 0 0 0 0 95020-Roots Festival 0 0 0 0 0 0 0 0 95000 - Misc.Special Projects-Other 254,556 254,556 102,888 683,481 151,668 0 14,923 12,156 95026-Incidental Expenses 0 0 0 0 0 0 0 0 95027-Alcohol Purchases 0 0 0 0 0 0 0 96500 -Special Funding 0 0 0 0 0 0 0 0 97000 - Bond Payments-Town Center 746,556 435,491 435,491 390,611 311,065 62,213 62,213 55,802 97100 •Trustee Expense 6,000 4,500 0 2,250 6,000 1,500 0 0 99000 -Transfer Out 599,028 583,082 160,000 65,000 439,028 0 0 0 Total Expenditures 2,829,994 2,050,670 1,305,979 1,825,853 1,524,015 215,760 190,673 156,713 Excess of Revenues Overl(Under)Expenditures 0 (404,596) 445,665 (227,793) (457,284) 32,939 80,274 76,930 72500 - Depreciation Expense 0 0 36,846 0 (36,846) 0 5,264 0 r d Excess of Revenues Overl(Under) nditures 0 (404,596) 408,819 1 (227,793) (494,130) 32,939 75,009 76,930 Page 6 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CLINTON HOUSE 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Revenue 40000 - Hotel,Motel,Restaurant Taxes 0 0 0 0 0 0 0 0 40200 - PY Hotel,Motel,Restaurant Tax 0 0 0 0 0 0 0 0 40600 • Rental Income 350 0 400 1 0 (50) 0 0 0 40601 -Incidentals 0 0 0 0 0 0 0 0 40602-Alcohol Sales 0 0 0 0 0 0 0 0 40700 • fat Thursday Income 0 0 0 0 0 0 0 0 40800 -Other Income 200 100 50 100 150 0 0 0 40900-Roots Festival 0 0 0 0 0 0 0 0 41000 • Parking Revenue 0 0 0 0 0 0 0 0 41001 - Parking Lease 0 0 0 0 0 0 0 0 41200 -Gift Shop Sales 6,150 4,500 4,077 4,255 2,073 1,200 1,229 1,143 41300 •Visitor Store 0 0 0 0 0 0 0 0 41400 - Partership Income 0 0 0 0 0 0 0 0 41600 -Admission Revenue 13,150 9,350 9,977 8,793 3,173 2,250 2,665 2,223 41700 • Health Reimbursement 0 0 0 0 0 0 0 0 42000 -Special Projects 0 0 175 0 (175) 0 0 0 42600 - Interest Income Investments 0 0 0 0 0 0 0 0 42800 • Interest Income Checking 73 43 33 40 40 8 4 7 42900 -Visitor Guide Ad Income 0 0 0 0 0 0 0 0 43200 - LOTO Income 0 0 0 0 0 0 0 0 98000 -Transfer In 83,082 83,082 25,000 15,000 58,082 0 0 0 Total Revenue 103,005 97,075 39,712 28,188 63,293 3,458 3,898 3,373 Expenditures 61000 -Signage-Tourism 0 0 0 0 22 0 0 61500 -Credit Card Fees 1,200 700 481 419 719 100 105 73 62500 -Advertising&Marketing 0 0 0 0 0 0 0 0 Page 7 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CLINTON HOUSE 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Expenditures(cont.) 62600 • Printing/Brochures 0 0 0 0 0 0 0 0 62700 -Website Update 0 0 0 0 0 0 0 0 63000 -Accounting&Legal Fees 0 0 0 1 0 0 0 0 0 63100 •Audit Expense 0 0 0 0 0 0 0 0 64000 -Office Expense 3,550 1,750 1,219 1,573 2,331 250 0 381 64100 -Visitor Store Expense 0 0 0 0 0 0 262 0 64150-Clinton House Gift Shop 5,000 3,000 2,338 1,777 2,662 0 0 165 64500 - Insurance-Building&Workers Comp 0 0 0 0 0 0 0 0 64900 -Office Supplies 0 0 0 0 0 0 0 64502-Insurance-D&O 0 0 0 0 0 0 0 0 65000 - Insurance&Health Benefits 8,139 4,690 4,676 4,778 3,463 670 668 683 65501 -Simple IRA Match 1,297 721 717 652 580 103 102 93 66000 •Car Allowance 0 0 0 0 0 0 0 0 66500 -Telephone Expense I Internet 1,270 745 823 738 447 105 133 104 67000 - Postage&Shipping Expense 0 0 0 0 0 0 0 0 67100 •Tracking Software 0 0 0 0 0 0 0 0 68100 - Rent 12,000 12,000 12,000 12,000 0 0 0 0 68400 - Maintenance I Lawn 1,000 500 498 275 502 200 0 0 68500 • Repairs&Maintenance Expense 1,500 1,000 397 162 1,103 0 247 0 68600 - Peace Fountain Maintenance 0 0 0 0 0 0 0 0 68700 - Linens 0 0 0 0 0 0 0 0 69500 • Publication&Dues 210 210 210 210 0 0 0 0 70000 -Travel I Training Expense 2,000 2,000 1,047 458 953 0 0 0 70500 -Taxes&Licenses 1,200 700 252 270 948 100 43 0 71000 •Collections Expense 0 0 0 0 0 0 0 0 71500-Interest Expense 0 0 0 0 0 0 0 0 72000 - Payroll Tax Expense 3,868 2,149 1,936 1,806 1,932 307 261 237 73000 -Convention Development 0 0 0 0 0 0 0 0 Page 8 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 CLINTON HOUSE 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget 76500 -Contract Labor 11,400 6,000 5,861 4,910 5,539 800 1,286 720 Expenditures(cont.) 77500 -Salaries Expense 43,015 23,898 23,892 21,720 19,123 3,414 3,413 3,103 77600-Relocation Expense 0 0 0 1 0 0 0 0 0 78000 • Electric Utilities 1,483 777 680 577 803 137 156 132 78100 -Gas Utility 1,119 854 863 591 256 30 28 28 78200 -Water Utilitiy 1,454 726 407 691 1,047 232 132 221 78500 •Security 300 175 154 154 146 25 22 22 78600 -Airport Advertising 0 0 0 0 0 0 0 0 78700 - Minor Equipment 2,000 1,500 772 0 1,228 0 0 0 78800 •Airport Info Booth 0 0 0 0 0 0 0 0 94300 - LOTO Special Project 0 0 0 0 0 0 0 0 95010 - 1st Thursday 0 0 0 0 0 0 0 0 95020-Roots Festival 0 0 0 0 0 0 0 0 95000 - Misc.Special Projects-Other 0 0 192 383 (192) 0 0 0 95026-Incidental Expenses 0 0 0 0 0 0 0 0 95027-Alcohol Purchases 0 0 0 0 0 0 0 0 96500 -Special Funding 0 0 0 0 0 0 0 0 97000 - Bond Payments-Town Center 0 0 0 0 0 0 0 0 97100 •Trustee Expense 0 0 0 0 0 0 0 0 99000 -Transfer Out 0 0 0 0 0 0 0 0 Total Expenditures 103,005 64,095 59,415 54,144 43,590 6,473 6,858 5,962 Excess of Revenues Overl(Under)Expenditures 0 32,980 (19,703) (25,956) 19,703 (3,015) (2,960) (2,589) 72500 - Depreciation Expense 0 0 0 0 0 0 0 0 r d Excess of Revenues Overl(Under) nditures 0 32,980 1 (19,703) (25,956) 19,703 F (3,015) (2,960) (2,589) Page 9 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 TOWN CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Revenue 40000 - Hotel,Motel,Restaurant Taxes 0 0 0 0 0 0 0 0 40200 - PY Hotel,Motel,Restaurant Tax 0 0 0 0 0 0 0 0 40600 • Rental Income 426,711 228,420 259,984 1 205,576 166,727 24,750 17,887 24,500 40601 -Incidentals 47,978 28,233 26,955 50,143 21,023 3,647 1,298 5,626 40602-Alcohol Sales 33,663 20,531 31,121 0 2,542 1,596 3,151 0 40700 • fat Thursday Income 0 0 0 0 0 0 0 0 40800 -Other Income 0 0 1,232 0 (1,232) 0 0 0 40900-Roots Festival 0 0 0 0 0 0 0 0 41000 • Parking Revenue 16,936 4,601 9,063 1,666 7,873 0 1,580 0 41001 - Parking Lease 12,831 9,656 14,472 5,703 (1,641) 250 4,350 250 41200 -Gift Shop Sales 0 0 0 0 0 0 0 0 41300 •Visitor Store 0 0 0 0 0 0 0 0 41400 - Partership Income 0 0 0 0 0 0 0 0 41600 -Admission Revenue 0 0 0 0 0 0 0 0 41700 • Health Reimbursement 0 0 0 0 0 0 0 0 42000 -Special Projects 12,592 3,218 2,800 (1,465) 9,792 0 905 0 42600 - Interest Income Investments 0 0 0 0 0 0 0 0 42800 • Interest Income Checking 721 467 585 467 136 55 97 54 42900 -Visitor Guide Ad Income 0 0 0 0 0 0 0 0 43200 - LOTO Income 0 0 0 0 0 0 0 0 98000 -Transfer In 0 0 0 0 0 0 0 0 Total Revenue 551,432 295,126 346,212 262,090 205,220 30,298 29,268 30,430 Expenditures 61000 -Signage-Tourism 0 0 0 0 02 0 0 61500 -Credit Card Fees 5,814 3,316 4,197 2,930 1,617 585 941 585 62500 -Advertising&Marketing 1,000 1,000 0 0 1,000 1,000 0 0 Page 10 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 TOWN CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Expenditures(cont.) 62600 • Printing/Brochures 0 0 0 0 0 0 0 0 62700 -Website Update 0 0 0 0 0 0 0 0 63000 -Accounting&Legal Fees 0 0 0 1 0 0 0 0 0 63100 •Audit Expense 0 0 0 0 0 0 0 0 64000 -Office Expense 5,400 3,150 5,709 3,168 (309) 450 1,630 563 64100 -Visitor Store Expense 0 0 0 0 0 0 0 0 64150-Clinton House Gift Shop 0 0 0 0 0 0 0 0 64500 - Insurance-Building&Workers Comp 0 0 0 0 0 0 0 0 64900 -Office Supplies 0 0 0 0 0 0 0 64502-Insurance-D&O 0 0 0 0 0 0 0 0 65000 - Insurance&Health Benefits 40,695 23,450 22,561 18,466 18,134 3,350 2,672 2,731 65501 -Simple IRA Match 5,796 3,381 2,673 2,246 3,123 483 321 321 66000 •Car Allowance 0 0 0 0 0 0 0 0 66500 -Telephone Expense I Internet 7,684 4,400 3,666 4,393 4,018 647 619 0 67000 Postage&Shipping Expense 260 200 15 0 245 0 15 0 67100 •Tracking Software 0 0 0 0 0 0 0 0 68100 - Rent 0 0 0 0 0 0 0 0 68400 - Maintenance I Lawn 0 0 0 0 0 0 0 0 68500 • Repairs&Maintenance Expense 84,000 47,000 59,523 44,198 24,477 8,000 12,457 7,687 68600 - Peace Fountain Maintenance 0 0 0 0 0 0 0 0 68700 - Linens 28,524 16,639 14,552 14,230 13,972 2,377 3,836 132 69500 • Publication&Dues 0 0 0 0 0 0 0 0 70000 -Travel I Training Expense 4,000 4,000 3,057 7,513 943 0 449 0 70500 -Taxes&Licenses 5,000 4,583 7,848 5,133 (2,848) 583 1,641 0 71000 •Collections Expense 0 0 0 0 0 0 0 0 71500-Interest Expense 0 0 0 0 0 0 0 0 72000 - Payroll Tax Expense 17,246 10,136 8,737 7,642 8,509 1,448 1,316 1,009 73000 -Convention Development 0 0 0 0 0 0 0 0 Page 11 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 TOWN CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget 76500 -Contract Labor 37,400 21,812 29,246 21,756 8,154 3,116 4,929 1,854 Expenditures(cont.) 77500 -Salaries Expense 202,784 112,658 106,515 92,365 96,269 16,094 16,520 13,195 77600-Relocation Expense 0 0 0 1 0 0 0 0 0 78000 • Electric Utilities 70,298 41,551 35,296 37,532 35,002 6,601 7,074 6,601 78100 -Gas Utility 12,282 8,382 10,426 7,044 1,856 209 290 209 78200 -Water Utilitiy 8,257 4,636 4,458 4,635 3,799 802 757 802 78500 •Security 2,400 1,400 1,080 1,710 1,320 200 240 480 78600 -Airport Advertising 0 0 0 0 0 0 0 0 78700 - Minor Equipment 0 0 370 0 (370) 0 0 0 78800 •Airport Info Booth 0 0 0 0 0 0 0 0 94300 - LOTO Special Project 0 0 0 0 0 0 0 0 95010 - 1st Thursday 0 0 0 0 0 0 0 0 95020-Roots Festival 0 0 0 0 0 0 0 0 95000 - Misc.Special Projects-Other 12,592 3,218 14,950 30,248 (2,358) 0 1,415 2,559 95026-Incidental Expenses 0 0 5,321 0 (5,321) 0 0 0 95027-Alcohol Purchases 0 0 22,649 0 (22,649) 0 5,452 96500 -Special Funding 0 0 0 0 0 0 0 0 97000 - Bond Payments-Town Center 0 0 0 0 0 0 0 0 97100 •Trustee Expense 0 0 0 0 0 0 0 0 99000 -Transfer Out 0 0 0 0 0 0 0 0 Total Expenditures 551,432 314,912 362,849 305,209 188,583 45,945 62,574 38,728 Excess of Revenues Overl(Under)Expenditures 0 (19,786) (16,637) (43,119) 16,637 (15,647) (33,306) (8,298) 72500 - Depreciation Expense 0 0 0 0 0 0 0 0 r d Excess of Revenues Overl(Under) nditures 0 1 (19,786) (16,637) (43,119) 16,637 1 (15,647) (33,306) (8,298) Page 12 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 VISITOR CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Revenue 40000 - Hotel,Motel,Restaurant Taxes 0 0 0 0 0 0 0 0 40200 - PY Hotel,Motel,Restaurant Tax 0 0 0 0 0 0 0 0 40600 • Rental Income 0 0 0 1 0 0 0 0 0 40601 -Incidentals 0 0 0 0 0 0 0 0 40602-Alcohol Sales 0 0 0 0 0 0 0 0 40700 . fat Thursday Income 20,000 14,000 16,134 13,730 3,866 4,000 30 1,918 40800 -Other Income 0 0 774 2,338 (774) 0 0 150 40900-Roots Festival 0 0 0 0 0 0 0 0 41000 • Parking Revenue 0 0 0 0 0 0 0 0 41001 - Parking Lease 0 0 0 0 0 0 0 0 41200 -Gift Shop Sales 0 0 0 0 0 0 0 0 41300 •Visitor Store 32,000 17,500 15,591 18,143 16,409 5,000 2,804 5,925 41400 - Partership Income 4,000 4,000 1,500 0 2,500 0 300 0 41600 -Admission Revenue 0 0 0 0 0 0 0 0 41700 • Health Reimbursement 0 0 0 0 0 0 0 0 42000 -Special Projects 0 0 0 0 0 0 0 0 42600 - Interest Income Investments 0 0 0 0 0 0 0 0 42800 • Interest Income Checking 250 150 214 105 36 20 29 13 42900 -Visitor Guide Ad Income 0 0 0 0 0 0 0 0 43200 - LOTO Income 8,600 0 350 0 8,250 0 0 0 98000 -Transfer In 515,946 500,000 135,000 50,000 380,946 0 0 0 Total Revenue 580,796 535,650 169,563 84,316 411,233 9,020 3,163 8,006 Expenditures 61000 -Signage-Tourism 0 0 67 0 '22 0 0 61500 -Credit Card Fees 2,140 1,175 688 1,061 1,452 150 83 153 62500 -Advertising&Marketing 0 0 868 509 1 (868) 0 54 1 0 Page 13 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 VISITOR CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget Expenditures(cont.) 62600 • Printing/Brochures 0 0 486 0 (486) 0 0 0 62700 -Website Update 0 0 0 0 0 0 0 0 63000 -Accounting&Legal Fees 0 0 0 1 0 0 0 0 0 63100 •Audit Expense 0 0 0 0 0 0 0 0 64000 -Office Expense 7,500 4,500 2,941 3,124 4,559 500 793 96 64100 -Visitor Store Expense 18,000 10,500 6,957 9,075 11,043 1,500 2,154 3,231 64150-Clinton House Gift Shop 0 0 0 0 0 0 0 0 64500 - Insurance-Building&Workers Comp 0 0 0 0 0 0 0 0 64900 -Office Supplies 0 0 0 0 0 0 0 64502-Insurance-D&O 0 0 0 0 0 0 0 0 65000 - Insurance&Health Benefits 65,022 37,464 25,917 15,052 39,105 5,352 2,672 2,110 65501 -Simple IRA Match 8,248 4,592 3,710 1,928 4,538 656 534 275 66000 •Car Allowance 0 0 0 0 0 0 0 0 66500 -Telephone Expense I Internet 8,650 4,550 4,746 3,828 3,904 650 768 600 67000 - Postage&Shipping Expense 0 0 83 281 (83) 0 0 0 67100 •Tracking Software 24,100 22,900 11,048 4,672 13,052 3,000 1,295 0 68100 - Rent 0 0 0 0 0 0 0 0 68400 - Maintenance I Lawn 0 0 0 0 0 0 0 0 68500 • Repairs&Maintenance Expense 1,850 1,200 1,219 1,391 631 700 225 267 68600 - Peace Fountain Maintenance 0 0 0 0 0 0 0 0 68700 - Linens 0 0 0 0 0 0 0 0 69500 • Publication&Dues 1,185 685 486 404 699 0 48 0 70000 -Travel I Training Expense 50,306 29,344 32,078 30,249 18,228 4,192 3,465 0 70500 -Taxes&Licenses 1,185 1,185 1,890 1,628 (705) 0 288 0 71000 •Collections Expense 0 0 0 0 0 0 0 0 71500-Interest Expense 0 0 0 0 0 0 0 0 72000 - Payroll Tax Expense 24,769 13,790 10,721 7,753 14,048 1,970 1,579 948 73000 -Convention Development 58,900 34,356 35,406 37,173 23,494 4,908 3,918 5,825 Page 14 of 15 Modified Accrual Fayetteville A P Commission Statement of Budget, Revenue and Expense July YTD 2015 VISITOR CENTER 2015 July 2015 Year-to-Date 2014 2015 July 2015 Month 2014 Annual Budget Budget Actual YTD Actual Balance of Budget Actual Month Budget 76500 -Contract Labor 0 0 0 881 0 0 0 619 Expenditures(cont.) 77500 -Salaries Expense 275,161 153,195 131,435 91,574 143,726 21,885 20,340 12,361 77600-Relocation Expense 0 0 0 1 0 0 0 0 0 78000 • Electric Utilities 6,125 4,075 3,629 3,936 2,496 350 385 315 78100 -Gas Utility 0 0 0 0 0 0 0 0 78200 -Water Utilitiy 655 400 349 388 306 50 51 48 78500 •Security 0 0 0 120 0 0 0 0 78600 -Airport Advertising 0 0 0 0 0 0 0 0 78700 - Minor Equipment 6,000 3,000 1,721 0 4,279 0 0 0 78800 •Airport Info Booth 0 0 0 0 0 0 0 0 94300 - LOTO Special Project 0 0 4,450 0 (4,450) 0 4,450 0 95010 - 1st Thursday 21,000 12,000 11,514 16,240 9,486 3,000 700 2,509 95020-Roots Festival 0 0 0 0 0 0 0 0 95000 - Misc.Special Projects-Other 0 0 529 0 (529) 0 0 0 95026-Incidental Expenses 0 0 0 0 0 0 0 0 95027-Alcohol Purchases 0 0 0 0 0 0 0 0 96500 -Special Funding 0 0 0 0 0 0 0 0 97000 - Bond Payments-Town Center 0 0 0 0 0 0 0 0 97100 •Trustee Expense 0 0 0 0 0 0 0 0 99000 -Transfer Out 0 0 0 0 0 0 0 0 Total Expenditures 580,796 338,911 292,938 231,267 287,858 48,863 43,802 29,357 Excess of Revenues Overl(Under)Expenditures 0 196,739 (123,375) (146,951) 123,375 (39,843) (40,639) (21,351) 72500 - Depreciation Expense 0 0 0 0 0 0 0 0 r d Excess of Revenues Overl(Under) nditures 0 196,739 1 (123,375) (146,951) 123,375 (39,843) (40,639) (21,351) Page 15 of 15 LlDEPARTMENTAL CORRESPONDENCE OFFICE OF THE '- CITY ATTORNEY Kit Williams City Attorney Blake Pennington TO: Mayor Jordan Assistant City Attorney City Council Patti Mulford Don Marr, Chief of Staff Paralegal Paul Becker, Finance Director Casey Jones, City Prosecutor CC: A&P Commission FROM: Kit Williams, City Attorney DATE: July 1,2015 RE: Exemptions to FOi: Mandatory? Attorney General Leslie Rutledge opined following our request for an opinion submitted by Representative David Whitaker: "Exemptions under the FOIA are mandatory. That is, if a record is exempt under the FOIA, the agency holding the record may not disclose it even if it wishes to. Accordingly, the custodian does not have discretion to make available to the public those records that fall within an exemption." Attorney General Opinion No. 2015-056. To address our concerns about our City Prosecutor's efforts to collect overdue Hotel, Motel, and Restaurant taxes from named individuals in Court, she agrees "That it seems likely that some officials will require access to exempt information in order to pursue collections." (page 3) Itis not just "likely", but certain that the City Prosecutor's Office must have information about restaurant managers/ owners who have failed to pay their HMR taxes in order to prosecute them for violating our HMR ordinances. What concerns me is her comment: "it bears noting that those who access exempt inf ormation when pursuing collections as agents of a county or city will be bound by the FOIA' s nondisclosure requirements. Regarding cases conducted in court, however, it is not immediately apparent to me that pursuing collections in court is tantamount to opening records to the public." She concludes by stating "While I am theref ore uncertain whether the concerns mentioned in this regard are legitimate concerns under the FOIA, the county or city should consult local counsel for specific advice In connection with collection eff orts." Can you say "Pass thebuck?" I remain unconvinced by the Attorney General's interpretation of A.C.A. § 35-19-105 (b) that the Legislature meant records requested within the following list of documents "shall be denied" rather than are exempted from the duty to disclose set forth in (a) of the FOIA. "(a) (1) (A) Except as otherwise specifically provided by this section or by laws specifically enacted to provide otherwise, all public records shall be open to inspection and copying by any citizen . . ." A noted authority of the FOIA, Professor John Watkins, in his book The Arkansas Freedom of Inf ormation Act states on page 61: "Finally, the FOIA' s exemptions provisions appear to be mandatory rather than permissive. Section 25-19-105 (b) expressly states that "(i)tis the specific intent of this section that the [enumerated records] shall not be deemed to be open to the public . . . ." Theref ore, the custodian does not have discretion to make available to the public records that fall within an exemption." In a footnote to this statement, Professor Watkins notes: "However, at least one Attorney General's opinion suggests that exemptions are discretionary rather than mandatory." It is also important to note for 2 statutory interpretation and construction purposes that both Professor Watkins and Attorney General Rutledge failed to include all of § 25-19-105 (b) when quoting it. They both omitted the qualifying clause: "under the provision of this chapter," which ended the sentence. As I have pointed out many times in my memos to you, the Arkansas Supreme Court has consistently and repeatedly held: "We construe that statute so that no word is left void, superfluous or insignificant, and we give meaning and effect to every word in the statute, if possible." Citifinancial M ortgage Co., Inc. v. Matthews, 372 Ark. 167,271 S.W. 3d 501, 506 (2008). The entire beginning of the exceptions or exemptions subsection (b) states: "it is the specific intent of this section that the following shall not be deemed to be made open to the public under provisions of this chapter." (emphasis added). A fair interpretation of this entire provision would be that the duty to disclose public records in subsection (a) shall not apply or would be exempted from the requirements of the FOIA for the category of documents listed in (b). Thus, a citizen could not force a city or county to provide documents "under provisions of this chapter (the FOIA)." This exemption from having to provide documents is not the same thing as making all such documents secret and preventing the government from voluntarily releasing information that it believes the public should know and that does not violate legitimate privacy rights. The Legislature knows how to prohibit the release of public documents when that is its true intent. Release of a business's sales tax records is expressly prohibited in the Sales and Use Tax Chapter. The Legislature could have, but did not pass a similar prohibition to release Hotel, Motel and Restaurant tax information in the A&P Commission Chapter which authorizes Hotel, Motel and Restaurant taxes. In § 25-19- 105 Examination and copying of public records (a) (1) (B), the Legislature used very clear language "However, access to inspect and copy public records shall be denied to: (a prisoner convicted of a felony)." 3 The Legislature could have worded § 25-19-105 (b) "the following shall not be released:" rather than "the following shall not be deemed made open for the public under provisions of this chapter." If the Legislature really intended the FOIA to promote secrecy and the withholding of the listed documents, why not use the clear "shall not be released" language? What was the Legislature's intent by enacting the FOIA? The Legislature spelled it out for us. "25-19-102. Legislative intent. It is vital in a democratic society that public business be perf ormed in an open and public manner so that the electors shall be advised of the perf ormance of public officials and of the decisions that are reached in public activity and in making public policy. Toward this end, this chapter is adopted, making it possible for them or their representatives to learn and to report fully the activities of their public officials." How has the Arkansas Supreme Court interpreted the FOIA and specifically the exceptions or exemptions of subsection (b)? "We liberally interpret the FOIA to accomplish its broad and laudable purpose that public business be performed in an open and public manner. Furthermore, this court broadly construes the Act in favor of disclosure. • • • (T)he FOIA should be broadly construed in favor of disclosure and exceptions construed narrowly in order to counterbalance the self-protective interests of the governmental bureaucracy . . ." Pulaski County v. Arkansas Democrat-Gazette, 370 Ark. 435, 439- 440, 206 S.W. 3d 718, 721 (2007) (emphasis added, citations omitted). 4 So has the Arkansas Attorney General interpreted the FOIA as required by the Arkansas Supreme Court: "broadly construed in favor of disclosure and exceptions construed narrowly"? I respectf ully think not, although I recognize that many previous Attorney General Opinions have also concluded that the FOIA's exceptions are mandatory. Since this issue has yet to be considered and decided by the Arkansas Supreme Court, there is no clear and final answer to this question. CONCLUSION Because someone who violates the FOIA (including failing to properly apply an exception or exemption) could be prosecuted for a misdemeanor (A.C.A. § 25-19-104 Penalty), my advice to the City's Accounting Department is to follow Arkansas Attorney General Rutledge's Opinion and do not release further Hotel, Motel and Restaurant tax reports. My advice to our City Prosecutor's Office is to continue their good work which has recovered over $800,000.00 in overdue HMR taxes since 2001for the A&P Commission and City Parks and Recreation Department. However, the usual monthly report to the A&P Commission should no longer include the names of any defendant, manager or business, but only include the monthly total of overdue HMR taxes collected and number of ongoing prosecutions. The City's Billing and Collection Division and Water Department should also treat the new exemptions of water customer records as mandatory although release of such addresses to the Fayetteville Police Department when necessary for law enf orcement and emergency situations should continue to be done. I stand ready to defend such action especially if the safety of our citizens or police officers would otherwise be threatened. s