Jackson County Parks + Rec is financed solely by 2 funding sources.
The Park Fund is based on a property tax levy of $0.09 on each $100 of assessed valuation, last approved by the qualified voters in Jackson County in 1990. This supports basic park maintenance operations and Ranger enforcement.
In addition, the annual funding commitment of $3.5 million for the Jackson County Sports Complex (Kauffman and Arrowhead Stadiums) comes from this fund.
The Enterprise Fund is used to account for operations that are financed and operated in a manner similar to private business enterprise. The intent of the governing body is that all costs (expenses, including depreciation) of providing the goods or services to the general public on a continuing basis, be financed or recovered through user fees. All recreational activities, facilities and programs are financed through this funding source.
The annual payment to the United States Army Corps of Engineers of $642,694 for the Little Blue River Flood Control Project is also financed from this fund. This commitment continues until the year 2039.
The Enterprise Fund operations generate over $4.5 million in revenue each year. The Finance Division prepares a monthly report of revenue and expenditures for each enterprise operation. The revenue totals are compiled from the daily cash reconciliation of each enterprise operation, and the expenditures are compiled from actual cash disbursements.
The fees for all enterprise operations are reviewed and set annually. Fees are adjusted based on comparisons to similar operations in the area, capital improvement/replacement plans, and profitability. The revenue generated from enterprise operations is applied back to the programs and facilities that help support the Enterprise Fund.