1998-426AN ORDINANCE AUTHORIZING THE MAYOR TO EXECUTE AN INTERLOCAL
AGREEMENT BETWEEN THE CITY OF DENTON AND DENTON COUNTY FOR THE
PAYMENT AND USE OF HOTEL TAX REVENUE IN SUPPORT OF THE COURTHOUSE-
ON-THE SQUARE MUSEUM, AND PROVIDING AN EFFECTIVE DATE
WHEREAS, Tex Tax Code §351 101(a) authorizes the City of Denton, Texas to use
revenue from its mume~pal hotel occupancy tax to promote tourism and the convention and hotel
industry by advertising and conducting solicitations and promotional programs to attract tourists and
convention delegates or registrants to the mumelpallty or its wclmty, as well as to engage in
historical restorataon and preservation projects and actlwt~es and advert~amg and conducting
sohcltat~ons and promotional programs to encourage tourists and convention delegates to wslt
preserved tnstonc rotes and museums, and
WHEREAS, the County of Denton, Texas is well eqmpped to perform those activities by its
operation of the Courthouse-on-the-Square Museum, and
WHEREAS, Tex Tax Code §351 101(c) authonzes the C~ty of Denton, Texas to delegate
by contract wath the County of Denton, Texas, as a governmental entity, the management and
supervision of programs and activities of the type described heremabove funded w~th revenue from
the mumc~pal hotel occupancy tax, and
WHEREAS, both the City of Denton, Texas and the County of Denton, Texas have a
secondary source of authority to enter mto an lnterlocal cooperation agreement, pursuant to Chapter
791 of the Texas Government Code, as the agreement is authorized by both governmental bodies,
the agreement states the purpose, terms, rights, and duties of the contracting parties, the
conslder~on is being pa~d by City of Denton, Texas out of current revenues, the compensation is
fmr, and the services to be performed are "museum services" authonzed under §791 003(3)(F) of
the Texas Government Code, which each party ~s authorized to perform lnchvldually, NOW,
THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
~ That the Mayor is hereby authorized to execute an lnterlocal agreement
between the C~ty of Denton and Denton County for the payment and use of hotel tax revenue ~n
support of the Courthouse-On-The Square Museum, under the terms and conditions contained in
the agreement, a copy of which is attached hereto and made a part hereof
S_~ That this ordmanco shall become effective ~mmedlately upon ats passage
and approval
1998
JAC~I~LLEP,, MAYOR
ATTEST
JENNIFER WALTERS, CITY SECRETARY
APPROVED AS TO LEGAL FORM
HERBERT L PROUTY,_GIT3/ATTORNEY
PAGE 2
AGREEMENT BETWEEN THE CITY OF DENTON AND
DENTON COUNTY, TEXAS (COURTHOUSE ON THE SQUARE MUSEUM) (CY1999)
PROVIDING FOR THE PAYMENT AND USE OF HOTEL TAX REVENUE
THIS AGREEMENT made between the City of Denton, Texas, a mumclpal corporation
(the "CITY"), and County of Denton, Texas, a governmental entity ex~stang under the laws of the
State of Texas, contractmg on behalf of ~ts Courthouse-on-the-Square Museum (eollecttvely, the
"MUSeUm")
WHEREAS, Tex Tax Code §351 002 authorizes the CITY to levy by ordinance a
municipal hotel occupancy tax ("hotel tax") not exceeding seven percent (7%) of the consideration
p0ad by a hotel occupant, and
WHEREAS, by ordinance, the CITY has provided for the assessment and collection of a
municapal hotel occupancy tax m the City of Denton of seven percent (7%), and
WHEREAS, Tex Tax Code §351 101(a) authorizes the CITY to use revenue from its
mumcipal hotel occupancy tax to promote tourism and the convention and hotel mdustry by
adve~smg and ennductmg soheitat~ons and promotional programs to atlract tourists and convention
delegates or registrants to the mumcipahty or its w¢lmty, as well as to engage in tustoneal
restoration and preserv~on projects and actawt~es and adve~smg and conducting soheitatlons and
promotional programs to encourage tourists and convention delegates to visit preserved h~stonc
sites and museums, and
WHEREAS, the MUSEUM is well equipped to perform those act~wt~es, and
WHEREAS, Tex Tax Code §351 101(c) authorizes the CITY to delegate by contract w~th
the MUSEUM, as a governmental entity, the management and supervision of programs and
act~wt~es of the type described heremabove funded w~th revenue from the mumclpal hotel
occupancy tax; and
WHEREAS, both CITY and MUSEUM have a secondary source of authority to enter into
flus Agreement as an lnterlocal cooperation agreement, pursuant to Chapter 791 of the Texas
Government Code, as the Agreement ~s anthonzed by both governmental bodies, the Agreement
states the purpose, terms, rights, and duties of the contracting part~es, the consideration is being ptud
by CITY out of current revenues, the compensation is f0ar, and the serwces to be performed are
"museum serwces" authorized under §791 003(3)(F) of the Texas Government Code, wluch each
party is authorized to perform mdivldually,
NOW, THEREFORE, ~n considerat~on of the performance of the mutual covenants and
prormses contained herein, the CITY and the MUSEUM agree and contract as follows
I. HOTEL TAX REVENUE PAYMENT
1.1 Consideration For and in consideration of the act~wt~es to be performed by the MUSEUM
under flus Agreement, the CITY agrees to pay to the MUSEUM a port~on of the hotel tax revenue
collected by the CITY at the rates and m the manner specified hereto (such payments by the CITY
to the MUSEUM sometimes hereto referred to as the "agreed payments" or "hotel tax funds")
1 2 Amount of Payments.
(a) As used m tbas Agreement, the following terms shall have the followtng specffic
meamngs
0) The term "hotel tax revenue" shall mean the gross monies collected and
received by the C~ty as mumc~pal hotel occupancy tax at the rate of seven percent (7%) of
the puce prod for a room m a hotel, pursuant to Texas Tax Code 351 002 and City
Ordinance Hotel tax revenue will include penalty and interest related to the late
payments of the tax revenue by the taxpayer
00 The term "Collectton period" will mean the collectton period for the CITY's
fiscal year It will include hotel tax revenue due to the Ctty for the relevant fiscal year and
collected through the 22nd day of the month following the close of the relevant fiscal year
(no The term '"oase payment amount" shall mean a net amount of money equal
to the total hotel tax revenue collected by the CITY dtmng any relevant period of ttme (t e,
fiscal year or fiscal quarter), less (1) attorney and auditing costs ~ncurred dunng such
relevant period of t~me for costs of collectton or auditing of hotel taxpayers Attorney and
audltmg costs include fees pa~d to attorneys or agents not tn the regular employ of the CITY
for wl~ch attorneys or agents effect comphance or collectton of the hotel tax from taxpayers,
and (2) court costs and other expenses recurred m httgatton against or auditing of such
taxpayers
0v) The term "contract quarter" shall refer to any quarter of the calendar year m
wluch th~s A~eement ~s ~n force Contract quarters wtll end on March 31st, June 30t~,
September 30'", and December 31st of each contract year
(b) In return for satisfactory performance of the aettwt~es set forth m thts Agreement
and all attachments hereto, the CITY shall pay to MUSEUM an amount of money tn each
contract year equal to the lesser amount of Etght and Thirty-One One Hundredths percent
(8 31%) of the annual base payment amount or the fixed contract amount of S~xty-N~ne
Thousand and S~xty-four Dollars ($69,064) Th~s amount will be divided tnto quarterly
payments equal to 25% of the annual fixed contract amount, unless the CITY can show w~th
reasonable certamty that the annual base payment amount will be less than originally esttmated
for the fiscal year The fourth quarterly payment wtll represent 25% of the fixed contract amount
or the unpmd remmnder of 8 31 °A of the base payment amount, whmhever ~s less Each quarterly
payment ~s subject to receipt of unused funds from the prior contract period and the recetpt of the
required quarterly reports
1.3 Dates of Payments.
(a) The term "quarterly payments" shall mean payments by the CITY to the MUSEUM of
those amounts specffied ~n ¶1 2, above, as determined by the hotel tax revenue collected
Page 2
(b) Each quarterly payment shall be prod upon receipt of the required reports and after the
25th day following the last day of the contract quarter If quarterly financial and performance
reports are not received within tinrty (30) days of the end of the applicable contract quarter, the
recipient may be held m breach of tlus Agreement The CITY may withhold the quarterly
payment(s) until the appropriate reports are received and approved, winch approval shall not
unreasonably be w~thheld
1 4 Other limitations regarding consideration.
(a) The funchng of this project in no way commits the CITY to future funding of tins
program beyond the current contract period Any future funding is solely the responsibility of the
MUSEUM
(b) It is expressly understood that tbas contract in no way obligates the General Fund or any
other momes or credits of the CITY
(c) CITY may withhold further allocations if CITY deternnnes that MUSEUM's
expenditures deviate materially fi.om their approved budget
II. USE OF HOTEL TAX REVENUE
2.1 Use of Funds. For and m consideration of the payment by the CITY to the MUSEUM of the
agreed payments of hotel tax funds specified above, the MUSEUM agrees to use such hotel tax
funds only for advertising and conducting sohcltat~ons and promotional programs to attract tourists
and convention delegates or registrants to the munlmpahty or its viclmty, as well as to engage in
historical restoration and preservation projects and activities and advertising and conducting
solicitations and promotional programs to encourage tourists and convention delegates to xasit
preserved instonc sites and museums, as authorized by TEx T^x CODE §351 101(a)(3) and (a)(5)
Funds for any calendar year winch are unused by nudmght December 31st of that year shall be
refunded to CITY within thirty (30) days
2 2 Administrative Costs. The hotel tax funds received fi.om the CITY by the MUSEUM may be
spent for day-to-day operatmns, supphes, salaries, office rental, travel expenses, and other
admlmstratlve costs that are incurred directly m the performance by the MUSEUM of those
actlvltles specified m ¶2 1 above and are allowed by Tl~x T^x CODE §351 101(0
2.3 Specific Restrictions on Use of Funds.
(a) That po~on of total admlmstrative costs of the MUSEUM for winch hotel tax funds
may be used shall not exceed that portion of the MUSEUM's admlmstrative costs actually incurred
in conducting the activities specified in ¶2 1 above
(b) Hotel tax funds may not be spent for travel for a person to attend an event or conduct
an activity the primary purpose of winch is not d~rectly related to the promotion of local tourism and
the convention and hotel industry or the performance of the person's job in an efficient and
professional manner
Page 3
III. RECORDKEEPING AND REPORTING REQUIREMENTS
3.1 Budget.
(a) The MUSEUM shall prepare and subunt to the City Manager of the CITY an annual
budget (see Exbablt "A") as approved by the City Council for each calendar year, for such
operations of the MUSEUM in wtuch the hotel tax funds shall be used by the MUSEUM Tins
budget shall epecffieally identify proposed expendatures of hotel tax funds by the MUSEUM In
other words, the CITY should be able to audit specifically where the funds in the separate account
relating to hotel tax funds will be expended The CITY shall not pay to the MUSEUM any hotel tax
revenues as set forth in Section I of flus contract dunng any fiscal year of flus Agreement unless a
budget for such respectave fiscal year has been approved m writing by the Denton Caty Council
authonzang the expenditure of funds Failure to submat an annual budget may be considered a
breach of contract, and if not remedied is considered grounds for termination of flus Agreement as
stated an paragraph 4 2
(b) The MUSEUM acknowledges that the approval of such budget by the Denton City
Council creates a fiduciary duty in the MUSEUM with respect to the hotel tax funds prod by the
CITY to the MUSEUM under this Agreement The MUSEUM shall expend hotel tax funds only m
the manner and for the purposes specified in flus Agreement, Tex TAX COVE §351 101(a) and in
the budget as approved by the CITY
3 2 Separate Accounts. The MUSEUM shall mmntam any hotel tax funds prod to the
MUSEUM by the CITY in a separate bank account with segregated accounting, such that any
reasonable person can review the source of expenditures of tax funds A bank reconcthation report
(see Exinbit "B") is reqmred with each quarterly report
3.3 Finaneial Records. The MUSEUM shall mamtmn complete and accurate financial
records of each expenditure of the hotel tax funds made by the MUSEUM These funds are
required to be classified as restricted funds for audited financial purposes, and may not be used for
supporting sermees, including, but not hunted to, auditing fees and attorney's fees Upon
reasonably advance written request of the Denton City Council, the City Manager or designate, or
any other person, shall make such financial records available for inspection and review by the party
malong the request MUSEUM understands and accepts that all such financial records, and any
other records relating to tins Agreement shall be subject to the Public Information Act, TEX GOV'T
CODE, ch 552, as hereafter amended
3.4 Quarterly Reports. Within flurry days after the end of every contract quarter, MUSEUM
shall furmsh to CITY (1) a performance report of the work performed under ttus Agreement
describing the activities performed pursuant to tins Agreement during that contract quarter, and (2) a
list of the expenditures made w~th regard to hotel tax funds pursuant to TEx TAX CoD~.
§351 101(c) Both the performance and expenchture reports will be in a form either determined or
approved by the City Manager or designate (see Extnblt "B") The MUSEUM shall respond
promptly to any request from the City Manager of the CITY, or designate, for adchtaonal
information relating to the activities performed under fins Agreement
3.5 Notice of Meetings. The MUSEUM shall gtve the Cnty Manager of the CITY reasonable
advance written not, ce of the ttme and place of all meetings of MUSEUM's Board of Directors, as
well as any other meeting of any constttuency of the MUSEUM at which this Agreement or any
matter the subject of tins Agreement shall be consndered This provlsnon shall not be deemed to
require the MUSEUM to g~ve notice of any executive session of the Executive Commnttee of the
MUSEUM
IV. TERM AND TERMINATION
4.1 Term. The term of tins Agreement shall commence on January 1, 1999 and termnnate at
mndmght on December 31, 1999 This term shall be a period of one year
4.2 Termination Without Cause.
(a) This Agreement may be terminated by enther party, wnth or without cause, by g~ving
the other party sixty (60) days advance written not~ce
(b) In the event this contract ns terminated by enther party pursuant to Sectmn 4 2(a),
the CITY agrees to renmburse the MUSEUM for any contractual oblngatlons of the MUSEUM
undertaken by the MUSEUM nn satisfactory performance of those actlvitnes specnfied in ¶¶2 1
and 2 2 above and that were approved by the Council through the budget, as noted in ¶3 1 This
reimbursement is conditnoned upon such contractual oblngatnons having been incurred and
entered into m the good faith performance of those servnces contemplated nn ¶¶2 1 and 2 2 above,
and further condntmned upon such contractual obhgatlons having a term not exceeding the full
term of tins Agreement Notwlthstandnng any provnsnon hereof to the contrary, the oblngatlon of
the CITY to reimburse the MUSEUM or to assume the performance of any contractual
obhgatlons of the MUSEUM for or under any contract entered into by the MUSEUM as
contemplated herein shall not exceed 66 2/3% of the current quarterly payment
(e) Further, upon termmat~on pursuant to ¶4 2(a), the MUSEUM will provide the
CITY 1) Wnthin 10 busmess days from the termination notnficatnon, a short-term budget of
probable expenditures for the remaining 60 day period between termination notnfication and
contract terminatmn This budget will be presented to Council for approval within l0 business
days after receipt by CITY If formal approval ns not given within l0 business days and the
budget does not contain any expenditures that would be prohibnted by the Texas Tax Code, and
is within the current contractual period approved budget, the budget will be considered
approved, 2) Wnthin 30 days, a full accounting of all expenditures not prevnously audited by the
City, 3) Wnthm 5 business days of a request from the CITY, a hstmg of expenditures that have
occurred since the last reqtured reporting period, 4) a final accounting of all expendntures and tax
funds on the day of termination The MUSEUM will be oblngated to return any unused funds or
funds determined to be used ~mproperly Any use of remalnmg funds by the MUSEUM after
notlficatnon o~'termmatlon ns conditnonad upon such contractual oblngatnons having been incurred
and entered into m the good fatth performance of those services contemplated m 2 1 and 2 2
above, and further conditioned upon such contractual obhgatlons having a term not exceednng
the full term of this Agreement
Page
4.3 Automatic Termination. Tins Agreement shall automatically temnnate upon the
occurrence of any of the following events
(a) The tertmnataon of the legal existence of the MUSEUM,
(b) The insolvency of the MUSEUM, the fihng of a petition m bankruptcy, e~ther
voluntarily or involuntarily, or an assignment by the MUSEUM for the benefit of crechtors,
(c) The continuation of a breach of any of the terms or conditions of tins Agreement by
e~ther the CITY or the MUSEUM for more than thirty (30) days afier written not,ce of such
breach ~s g~ven to the breacinng party by the other party, or
(d) The fmlure of the MUSEUM to subnnt a financtal quarterly report winch comphes w~th
the reporting procedures reqmred hereto and generally accepted accounting pnnc~ples prior
to tho begunnng of the next contract term, or quarterly as reqmred by Section 1 3 hereof
4.4 Right to Immediate Termination Upon Litigation. Notwithstanding any other pmws~on
of tins Agreement, to nnt~gate damages and to preserve exqdence and ~ssues for jud~cml
determination, e~ther party shall have the right to tenmnate tins Agreement upon nnmed~ate
not,ce to the other party m the event that any person has ~nst~tuted ht~gat~on concerning the
act~wt~es of the non-terrmnatmg party, and the tenmnatmg party reasonably behoves that
such actlwt~es are reqmred or pmtnb~ted under this Agreement
4 5 In the event that tins Agreement ~s terminated pursuant to ¶¶4 3 or 4 4, MUSEUM agrees
to refund any and all unused funds, or funds determined by the CITY to have been used
~mproperly, w~thm 30 days after termination ofth~s Agreement
V. GENERAL PROVISIONS
5.1 Subcontract for Performance of Services. Nothing ~n tins Agreement shall proinb~t, nor
be construed to pmlnb~t, the agreement by the MUSEUM w~th another private enttty, person, or
orgamzatton for the performance of those services described ~n ¶2 1 above In the event that the
MUSEUM enters late any arrangement, contractual or otherwise, w~th such other entity, person or
organization, the MUSEUM shall cause such other entity, person, or orgamzatton to adhere to,
conform to, and be subject to all prowmons, terms, and conchtlons of tins Agreement and to Tax
TAX COD£ ch 351, mcludmg reporting reqmrements, separate funds mtnntenance, and hrmtat~ons
and proinb~t~ons pertannng to expenditure of the agreed payments and hotel tax funds
5 2 Independent Contractor. The MUSEUM shall operate as an ~ndependent contractor as to
all services to be performed under tins Agreement and not as an officer, agent, servant, or employee
of the CITY The MUSEUM shall have exclusive control of ~ts operations and performance of
services hereunder, and such persons, ent~t~as, or orgamzat~ons performing the same and the
MUSEUM shall be solely responsible for the acts and ormss~ons of ~ts d~rectors, officers,
employees, agents, and subcontractors The MUSEUM shall not be considered a partner or joint
venturer w~th the CITY, nor shall the MUSEUM be considered nor m any manner hold ~tself out as
an agent or officml representative of the CITY
Page 6
5 3 Indemnification. To the extent authorized by law, the MUSEUM agrees to indemnify,
hold harmless, and defend the CITY, its officers, agents, and employees from and agmnst any and
all clmms or suits for injuries, damage, loss, or liability of whatever lend or character, arising out of
or in connection with the performance by the MUSEUM or those services contemplated by this
Agreement, including all such clmms or causes of action based upon common, constitutional or
statutory law, or based, m whole or in part, upon allegations of negligent or intentional acts of
MUSEUM, Its officers, employees, agents, subcontractors, licensees and lnvltees
5.4 Assignment. The MUSEUM shall not assign flus Agreement without first obtmmng the
written consent of the CITY
5.5 Notice. Any notice required to be given under flus Agreement or any statute, ordinance, or
regulation, shall be effective when g~ven m writing and deposited in the Umted States mall, certified
mall, return receipt requested, or by hand-dehvery, addressed to the respective parties as follows
CITY MUSE~
City Manager Denton County Courthouse-On-The Square
City of Denton Museum
215 E McKumey Courthouse-On-The-Square
Denton, TX 76201 Georgia Caraway, Interim Director
110 W Hickory St
Denton, Texas 76201
5 6 Inurement. This Agreement and each provision hereof, and each and every right, duty,
obligation, and liability set forth herein shall be binding upon and inure to the benefit and obligation
of the CITY and the MUSEUM and their respective successors and assigns
5.7 Application of Laws. All terms, conditions, and provisions of this Agreement are subject
to all applicable federal laws, state laws, the Charter of the City of Denton, all ordinances passed
pursuant thereto, and all judicial deternunations relative thereto
5 8 Exclusive Agreement. Tlus Agreement contains the entire understanding and constitutes
the entire agreement between the parties hereto concermng the subject matter contained hereto
There are no representations, agreements, arrangements, or understandings, oral or written, express
or implied, between or among the pames hereto, relating to the subject matter of flus Agreement,
which are not fully expressed hereto The terms and conditions of this Agreement shall prevail
notwithstanding any vanance m flus Agreement from the terms and conditions of any other
document relating to this transactmn or these transactions
5 9 Duplicate Originals This Agreement is executed an duplicate originals
5 10 Headings. The headings and subheadings of the vanous sections and paragraphs of flus
Agreement are inserted merely for the purpose of convemence and do not express or imply any
hrmtation, defimtion, or extension of the specific terms of the section and paragraph so designated
Page 7
5.11 Severability. If any section, subsection, paragraph, sentence, clause, phrase or word ~n th~s
Agreement, or apphcatlon thereof to any person or circumstance ~s held lnvahd by any court of
competent junsd~ctmn, such holdmg shall not affect the val,dfly of the remmmng portions of this
Agreement, and the parttes hereby declare they would have enacted such remaimng portions despite
any such ~nvahdlty ~
EXECUTED tlus _~ day of ~ ,1998
THE CITY OF DENTON, TEXAS
By (~~5'~.~A_~
JACI~ER, IVfAYOR
ATTEST APPROVED AS TO LEGAL FORM
jt~NI~FEI~WALTERS, HERBERT L PROLrFY, -
CITY SECRETARY CITY ATTORNEY
DENTON COUNTY, TEXAS
ATTEST APPI~VED AS TO LEGAL FOR2~
By By /~/~ ~ ~~
Secretary
/~ DISTRICT ATTORNEY /
Page 8
COURTHOUSE ON THE SQUARE
FINANCIAL REPORT
Program Year t 999
BUDG=i
QUARTER QUARTER QUARTER QUARTER YEAR TO V$
(Jan.Mar) (Apr. Jun) (Jul. Sap) (Oct. Dec) DATE ACTUAL
~~ SO SO SO SO SO SO
~ Tm~ ~ SO So SO $o SO Se~ 064
~,m~m~ 0 0 0 0 0 0
T"~a~ $o $o $o $o $o $69 064
~,~t :F~eksts ~ $o $o $o $o $o $8oo
~ 0 0 0 0 0 9~000
~lr~ SO So $o so $o Sg 800
$~m~ar ~ $o $o $o so $o $6 ooo
a~ll~ o o o o o ~ ooo
~ ~ ~ 0 0 0 0 0 2,000
;umlst~ . .7m'T~, o o o o o 7,500
~ ~' $0 $0 $0 $0 $0 $23 500
aab, r,,r.Us~a $'t~,~0, $o so So $o SO $12,ooo
~a~e,4,~ 4~'1~A 0 0 0 0 0 4 194
I.m~ sam,,e~ ~ o o o o o lO ooo
~m.~am'~ 4~=~ o o o o o 4,000
amdm,tt Imscms~ ~ o o o o o 3 ooo
i~a~a~& rm~ ~o o o o o o 600
~l~amm ~ o o o o o 17o
~t Fee ~IA~ o o o o o 1,ooo
~ ,,~~ o o o o o ~oo
~~ $o $o $o $o $o S35 764
~ ~ ~ $0 $0 $0 $0 $0 $69 064
~~ $o $o $o SO $o $o
~l--~ml~ $o $o $o $o $o so
~r,4m~ $o $o $o $o $o $o
~~~ o o o o o o
1~l~m,~ 0 o o o 0 o
~,~ $o $o $o $o $o $o
$o $o $o $o $o $o
Date Submitted Program Director
EXHIBIT B
Revised Proposed Budget for Hotel Tax Expenditures
January 1, 1999 -- December 31, 1999
Staff Salary, Tourism Liaison $12,000
Staff Benefits, Tourism L~a~son 4,194
Staff Salary, Tourism-related responsibilities,
Museum D~rector, partial 10,000
Staff Salary, Tourism-related responsibilities,
Collections Manager 6,000
Staff Salary, Tourism-related responsibilities,
Administrative Secretary, partial 4,000
Contract Labor 1,000
Student Interns (2) 3,000
Volunteer Recruitment, Training, Recognition 600
Publicity Packets for Tourists/Students 800
Tourism Promotion and Advertising 9,000
Membershlp Dues 170
Independent Audltor Fee 1,000
Off~ce Supplies 800
Supplies for Archival Preservation 7,000
Reference Books for Preservation 2,000
Furnishings & Archival Equipment 7,500
$69,064