The Johnson County Park & Recreation District, through its commitment to public accountability, presents this annual report to inform the citizens of Johnson County of revenue receipts and expenditure disbursements, as well as the District’s bonded indebtedness status. During 2010, the District maintained its tradition of sound financial stability within its operational budget and policy of tax support for the general fund. The General Fund includes administration, parks, park safety, planning and development, and special services for senior adults, disabled persons, and theater programming.

No level or agency of government can provide facilities or services without adequate financing for these elements. The District takes pride in the fact that a large portion of its annual budget is financed by sources of revenue other than tax dollars.

Recreational, educational, and interpretive programs are operated within the Enterprise Fund. The Enterprise Fund maintains a fee-support philosophy in which direct program costs are absorbed by user fees paid by the participants who benefit from the program quality and value, rather than by the general taxpayer. Participant fees have also served to expand recreational facilities, providing the funding source needed to retire revenue bond financing.