Overview of the Bourne Recreation Authority

This section describes the makeup and responsibilities of the Bourne Recreation Authority.

Overview

The Bourne Recreation Authority, located at 231 Sandwich Road in Bourne, was created by Chapter 820 of the Acts of 1970. A 1971 amendment enabled the Authority to lease federal land from the US Army Corps of Engineers to construct recreational facilities. Subsequently, Chapter 311 of the Acts of 1973 authorized the Town of Bourne to borrow up to $1 million to acquire land and construct an ice-skating rink and other recreational facilities.

During our audit period, the Authority operated an ice-skating rink known as the John Gallo Ice Arena and a campground known as the Bourne Scenic Park, which borders the Cape Cod Canal. Since 1994, when the debt that was authorized by Chapter 311 and guaranteed by the Town of Bourne was paid off, the Authority has acted as an entity independent of the Town of Bourne. The Authority is governed by a five-member board of directors; one is appointed by the Governor, and four are elected by the voters of Bourne. Further, the Authority has a general manager who reports to the board and a treasurer who maintains Authority financial records. It is self-sufficient and does not receive any state funding.

The Authority’s revenue and expenses for fiscal years 2016 and 2017 are summarized below.

Fiscal Year 2016 and 2017 Revenue and Expenses*

	Fiscal Year 2016	Fiscal Year 2017	Fiscal Years Combined
Revenue
Bourne Scenic Park	$2,260,489	$2,370,880	$4,631,369
John Gallo Ice Arena	710,181	644,251	1,354,432
Other Income	5,249	6,194	11,443
Subtotal (Revenue)	$2,975,919	$3,021,325	$5,997,244
Cost of Goods Sold
Bourne Scenic Park	$61,466	$60,186	$121,652
John Gallo Ice Arena	9,386	8,182	17,568
Subtotal (Cost of Goods Sold)	$70,852	$68,368	$139,220
Gross Profit	$2,905,067	$2,952,957	$5,858,024
Operating Expenses
Bourne Scenic Park	$1,216,590	$1,253,005	$2,469,595
John Gallo Ice Arena	733,402	738,226	1,471,628
Maintenance	362,100	347,315	709,415
Administration	206,721	213,193	419,914
Subtotal (Operating Expenses)	$2,518,813	$2,551,739	$5,070,552
Net Income	$386,254	$401,218	$787,472

*    Revenue and expense amounts are from the Authority’s prepared annual financial statements. We did not audit the financial statements; these data are for informational purposes only.

 

 

Date published:	February 8, 2019