Recreation Funding and Allocation Overview in Carbon County

Carbon County Sweetwater County July $ $ $ $ $ $ $ $ $ $ $ $ $ 2,814.49 11,808.27 1,002.61 32,381.45 183,972.21 23,305.09 45,956.05 $ $ $ $ $ $ $ $ $ $ $ $ $ 3.35 - - August September October November December January February March 175.89 25,437.61 1,422.24 266.65 30.13 - - - - - - - - - April May June TOTAL 301,240.17 27,335.87

Total Collected $ $ $ 328,576.04 447,000.00 118,423.96 Estimated Tax Collection Estimated Left to Collect Projected CCSD#1 Rec Activities- Budgeted To REC Board $ $ $ 447,000.00 342,500.00 104,500.00 REC Board received $50,000 in February Estimated remaining amount to REC Board $54,000

Proposed Recreation Mill Levy Budget 3 Year Plan Rec Mill Funding Rec Mill Funding Rec Mill Funding Revised Rec Mill Funding ACTIVITY 2017-2018 2018-2019 2018-2019 2019-2020 Rawlins Aquatic Center $ 310,000.00 $ 310,000.00 $ 310,000.00 $ 310,000.00 LSRV ATHLETICS & ACTIVITIES Equipment $ New helmet + Resurface scoreboard $ Resurface Scoreboard $ LSRV Football 10,000.00 6,000.00 9,500.00 LSRV Boys Basketball Backboard Light (quantity 2) $ Game Ready Package - LSRV $ 3,000.00 Athletic Training LSRV Activities General 2,000.00 New tables and chairs $ New tables and chairs $ Pixel Camera + NSFS Broadcasting $ New mats for gym $ 4,000.00 4,000.00 General Athletics 15,000.00 1,800.00 RAWLINS ATHLETICS & ACTIVITIES RHS Track Pole Vault and High Jump Standards $ High Jump Standards 2,500.00 RHS Football Head Sets $ 2,000.00 Athletic/Activity Travel and Supply Contingency $ 15,000.00 $ Game Ready Package - Rawlins 2nd $ 15,000.00 $ Removed Game Ready Package $ Cheerleading Mats 15,000.00 $ 15,000.00 Training 2,000.00 - Cheerleaders Genral Athletics $7,000 Pixel Cameral + NSFS Broadcasting $ 10,000.00 Record Boards $ 3,000.00 RHS Weight Room New Band & Choir Uniforms RHS Band and Choir $ 50,000.00 $ 50,000.00 TOTAL $ 342,500.00 $ 381,000.00 $ 423,300.00 $ 335,000.00 Estimated Recreation Mill Levy Estimated Percent of Mill Levy for Distsrict Use $ 447,000.00 77%

Historically the REC Mill Levey funds were passed through the District and it was up to the REC Board to determine which organization received REC grant money. Historically the District applied for grant funding through the REC Board. Currently the bulk of the REC Mill Levy goes to the Rawlins Aquatics Center to fund operations. The Rawlins Aquatics Center is for the community and Rec Mill money should go to support this great addition to the community. $310,000 was budgeted to go toward the Aquatics Center for 17/18. The remaining $32,500 going towards other recreation activities within the District. Since the District is no longer a pass through entity for the Rec Mill Levy we need to figure out the best solution to facilitate this change that best fits the needs of the District and the Rec Board to ensure recreational activities for the residents of Carbon County.

Options to consider: Option 1: CCSD#1 distributes to the REC Board in 3 payments throughout the year based on collections. The first payment would be made when the District has collected 50% of estimated revenue. This second payment would occur when the District has collected 80% of estimated revenue. The third payment would only be made if the District has met all CCSD#1 Rec budgeted obligations. Payment breakdown: 1st payment- 40% of estimated REC Board allocation 2nd payment 50% of remaining estimated REC Board allocation 3rd payment- anything over CCSD#1 REC budgeted obligations. For 17/18 Estimated total tax collection: $447,000 Estimated REC Board allocation - $104,500 1st payment: CCSD#1 has received $223,750 CCSD#1 releases released $41,800 to REC Board We released $50,000 to Rec Board in February- more than the 40% as described above. 2nd payment- Would occur when the District has collected $357,600 REC Board receives $27,250 3rd payment- would occur when all tax collections have been received. This amount may be greater than the estimated amount if tax collections are greater than projected. If tax collections come in at $447,000 District receives $342,500 and REC Board $104,500. If tax collections are more than $447,000 District receives $342,500 and REC Board receives $104,500 plus any additional revenue. If tax collections are less than $447,000 the District receives $342,500 and the REC Board receives the difference.

Option 2: CCSD#1 receives all the REC Mill Levy funds until the District REC budget is met. In this year that would be $342,500 which we have not collected to date. We anticipate collecting this amount by March with February tax collections. After the District has met it s budget needs the remaining amount will be distributed to the REC Board to grant to organizations for recreational needs. Option 3: CCSD#1 collects all Rec Mill Levy funds for the year and then distributes annually a lump sum to the REC Board after CCSD#1 Rec budgeted obligations are met. Funds would be released in July after all revenue has been collected. Option 4: Other ideas??