DEPARTMENT OF THE TREASURY.

LEGAL AUTHORITY

Section 6 of Article IV of the Constitution of the Commonwealth of Puerto Rico of July 25, 1952, created the Department of the Treasury. According to Reorganization Plan No. 3 of June 22, 1994, the Department of the Treasury is reorganized as an Umbrella Department. Act No. 230 of July 23, 1974, as amended, known as the Accounting of the Government of Puerto Rico Law gives the Secretary the responsibility of designing the financial infrastructure, the accounting system, the disbursment of payments and revenue collection procedures to effectively and efficiently manage the central accounting of the government. Act No. 120 of October 31, 1994, as amended, known as Internal Tax Code of Puerto Rico, organizes the laws and provisions the Department administers. Also, Act No. 73 of May 28, 2008, creates the of Economic Incentives for the Development of Puerto Rico Law and Act No. 7 of March 9, 2009, Special Act Declaring State of Fiscal Emergency and Establishing an Integral Plan of Fiscal Stabilization to save the credit of Puerto Rico, to assign new responsibilities to the Department. Otherwise, Act No. 1 of January 31, 2011, known as Internal Tax Code for a New Puerto Rico, provides annual tax relieve to individuals and corporations to stimulate the economy and create job opportunities.


MISSION

To administer the tax code in a just and equitable manner, to diligently manage public funds and be vigilant for the tax payer's rights, in order to promote the economic and social development of Puerto Rico and increase the confidence in its Government.


VISION

To simplify the tax process and significantly broaden our base for collecting taxes. Improving compliance and minimizing tax evasion. To radically improve the quality of our service, to achieve the respect and confidence of all the tax payers. To develop a team of qualified professionals, efficient and effective work processes and effective work tools.

ORGANIZATIONAL STRUCTURE

The Department of the Treasury is comprised of the following organizational units:

  • Area of Administration
  • Area of Central Accounting of the Government
  • Area of Financial and Budget
  • Area of Human Resources and Labor Affairs
  • Area of Internal Taxes
  • Area of Public Insurance
  • Area of Technology and Information
  • Area of Treasury
  • Bureau of the Lottery of Puerto Rico
  • Office of Administrative Appeals
  • Office of Economics and Financial Affairs
  • Office of Internal and Security Affairs
  • Legal Affairs Office
  • Office of Auditing
  • Office of Communications
  • Office of Secretary


GEOGRAPHIC LOCATION

The Department of the Treasury has a Central Office located in the Intendente Ramirez Building, Office 800 in Old San Juan. It also has facilities in the Capital Center Building and Mercantil Plaza in Hato Rey. Currently, there are 90 collection agencies located throughout the island and 10 District offices located in the following municipalities: Bayamon, Arecibo, Ponce, Caguas, Humacao, Mayaguez, Aguadilla, San Juan, Carolina and Guaynabo that respond to the Area of Internal Taxes.


PROGRAMMATIC STRUCTURE



POSITIONS FILLED

Authorized and Proposed Positions 2009 2010 2011 2012
Sept./08 Sept./09 Sept./10 Feb./11 Proj.

 

Total amount of positions 3,678 3,126 3,183 2,988 2,988

Data obtained from Certified Headcount Reports. Figures for Fiscal Year 2011-2012 were estimated during the budget formulation process.

PROGRAMS

Puerto Rico Lottery Administration

Program Description

Administers all the aspects related with the Traditional Lottery. Annually holds 49 ordinary drawings, for which 300,000 tickets are sold to draw 50 fractions per ticket. Three extraordinary drawings are held, for which 300,000 tickets are sold with 100 fractions per ticket.


Objectives

  • Provide a source of income to the population with limited resources, through the sale of tickets of the Traditional Lottery.
  • Stabilize the ticket's market to increase revenues.

Statistical Data 2010 2011 2012

 

Customers served 11,245 11,300 12,300
Income from sale of lottery tickets ($ millions) 446 429 439

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.


Customers

Agents and Vendors


Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 121 119 112 112
Other staff 14 14 15 15
Planning, Budget, Statistics, Auditing, and Finance 141 142 122 122
Public Relations and Communications 6 5 5 5
Maintenance and General Services Staff 24 26 22 22
Health Services 1 1 1 1
Information Systems 2 2 2 2
Total, Positions 309 309 279 279

Electronic Lottery Administration


Program Description

Administers the operations of the Electronic Lottery. Markets and sells the authorized games of the Additional Lottery, these tickets are generated through an online system that registers the ticket at the time of the sale. Carries out weekly drawings of matrix games and number's games of the Electronic Lottery. The operation of the on line system is carried out through contract. The provider of this system installs and provides maintenance to the authorized terminals, the computers and the installation of the Electronic Lottery.


Objective

  • To generate additional income for the Treasury through the sale of Additional Lottery at terminals installed through out Puerto Rico.

Statistical Data 2010 2011 2012

 

Cooperative groups and cooperatives in all sectors 1,781 2,000 2,000
Income from ticket sales ($ million) 494 502 570

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.


Customers

Businesses

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 22 21 19 19
Other staff 1 2 2 2
Planning, Budget, Statistics, Auditing, and Finance 7 6 5 5
Public Relations and Communications 1 0 1 1
Maintenance and General Services Staff 2 2 2 2
Information Systems 3 3 3 3
Sales and Marketing Services 2 2 2 2
Total, Positions 38 36 34 34

Government's Central Accounting

Program Description

Design and review the accounting systems of the Government of Puerto Rico. Also, the disbursment payment and revenue collection processes for agencies whose resources are under the custody of the Secretary of the Treasury to provide and maintain the integrity of the financial information. Is the State Administrator of Puerto Rico's Social Security and assures the compliance with the State Administrator (TSA) of the Federal Government.

Objectives

  • Optimize all systems and existing technology to improve payroll services.
  • Present the Government of Puerto Rico Financial Statements for the fiscal year 2009-2010 to maintain the integrity of the financial system. These statements must comply with the requirements of the Pronouncements of the Governmental Accounting Standards Board (GASB).
  • Train users of the accounting systems to improve the quality of accounting records.
  • Upload letters and regulations to the Internet page of the Department.

Statistical Data 2010 2011 2012

 

Customers served 250 250 250

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.


Customers

Agencies and other public organizations.

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 44 33 27 27
Planning, Budget, Statistics, Auditing, and Finance 61 48 47 47
Public Relations and Communications 0 6 12 12
Information Systems 15 0 0 0
Total, Positions 120 87 86 86

General Management and Administration

Program Description

Establish and administer Government of Puerto Rico's fiscal policy as it relates to tax collection in order to achieve efficiency in the collections process. Manage all agency programs. Coordinate, supervise, develop and evaluate public policy that relates to the financial infrastructure.

Objective

  • Develop and carry out a tax collection campaign in the media (radio, press and television) directed toward developing awareness on the citizen's tax responsibility.

Customers

Tax payers, government agencies and all citizens.

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 168 90 110 106
Judges, Lawyers, and Legal Staff 8 8 5 5
Other staff 18 17 9 9
Planning, Budget, Statistics, Auditing, and Finance 80 79 53 53
Education and Recreational Services Professionals 7 7 6 6
Public Relations and Communications 1 6 5 5
Health Services 1 0 0 0
Information Systems 6 0 0 0
Total, Positions 289 207 188 184

Tax Exemption Claims Evaluation

Program Description

Evaluate and make recommendations on the different aspects of the tax exemption requests that are filed under the dispositions of the industrial incentives laws of Puerto Rico and other special laws. Collect statistical data on the operations of the Tax Exemptions Program of Puerto Rico. Works in coordination with the Industrial Tax Exemption Office, the Industrial Development Company and the Tourism Company.


Statistical Data 2010 2011 2012

 

Customers served 5,176 5,300 5,300
Exemptions processed 1,095 1,188 1,188
Requests for waivers received 1,165 1,188 1,188

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.


Customers

Individuals, corporations, societies and companies.

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 1 3 3 3
Planning, Budget, Statistics, Auditing, and Finance 8 10 9 9
Public Relations and Communications 0 1 1 0
Information Systems 1 0 0 1
Total, Positions 10 14 13 13

Income Tax and Collections

Program Description

Administers Act. No. 1 of January 31, 2011, as amended, known as Internal Tax Code for a New Puerto Rico. This Act includes the majority of the Department of the Treasury tax laws including: Income Tax, Sales and Service Tax and Alcoholic Beverages Taxes. Also, monitors exemptions conceded under the different tax exemptions.


Objectives

  • Increase financial oversight and assure compliance with tax laws.
  • Continue processing tax returns and forms through digitalization and the development of mechanisms that facilitate the submission of income tax forms via internet.
  • Establish the Center of Collection and Automatized Compliance.
  • Surtax for late payment and hold auctions for collecting passed due accounts.
  • Improve the Sales and Use Tax system (IVU, spanish acronym).
  • Improve services provided by regional offices of the Business Service. (DSAC, acronym in spanish).

Statistical Data 2010 2011 2012

 

Customers served 1,067,862 1,099,897 1,132,893

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.

Customers

Tax payers

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 412 245 385 385
Other staff 327 300 344 344
Other Safety and Protection Staff 32 20 53 53
Planning, Budget, Statistics, Auditing, and Finance 1,420 1,297 1,376 1,185
Public Relations and Communications 1 166 148 148
Maintenance and General Services Staff 1 1 0 0
Information Systems 253 12 11 11
Total, Positions 2,446 2,041 2,317 2,126

Auxiliary Services

Program Description

Offers administrative services and support to the other programs of the Department.

Objective

  • To efficiently provide services to the operational programs of the Department.

Customers

Work Areas of the Department of the Treasury


Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 159 155 80 80
Other staff 1 1 1 1
Planning, Budget, Statistics, Auditing, and Finance 31 32 30 30
Public Relations and Communications 0 5 4 4
Maintenance and General Services Staff 179 153 76 76
Information Systems 5 0 0 0
Total, Positions 375 346 191 191

Information Technology

Program Description

Formulates information systems policy and collaborates in the strategic planning process to help achieve established goals and objectives. Control, protects and supports information systems in order to protect funds and public property.


Objectives

  • Incorporate available technology to improve the critical processes of the Department and the service to the tax payers.
  • Improve the technological infrastructure.
  • Improve the security systems.

Statistical Data 2010 2011 2012

 

Customers served 217 217 217

The statistical data was provided by the Agency during the Fiscal Year 2011-2012 budget formulation process.

Human Resources

Authorized and Proposed Positions 2009 2010 2011 2012

Managerial,Technical, Administrative, and Office Staff 32 27 23 23
Maintenance and General Services Staff 4 3 1 1
Information Systems 53 54 49 49
Sales and Marketing Services 2 2 2 2
Total, Positions 91 86 75 75



FISCAL YEAR 2011-2012 ADOPTED BUDGET

The adopted consolidated budget for fiscal year 2011 - 2012 is $197,008,000. The funding includes: $155,340,000 from the Joint Resolution - General Fund, $15,362,200 from the State Special Appropriations - General Fund and $26,306,000 from State Special Funds.

Operational Expenses reflect a decrease of $7,951,000, in comparison with the resources assigned for the fiscal year 2010 - 2011, thanks to the implementation of control measures.

Resources from the Joint Resolution- General Fund includes: $30,284,000 to continue the implementation of "IVU-Lotto". The purpose of this project is to drive economic activity and increase government revenues by monitoring the Sales and Tax system .

The Special Appropriations - General Fund includes $15,362,200: $75,000 are for defraying the costs of the celebration of the traditional Three Kings Holiday in Juana Daz; $200,000 for "Ballet Concierto"; $1,000,0000 for auditing costs and consulting services provided during the creation and publication of the Financial Statements; $320,000 for the payment of state debt; $7,200 for payment of Wilfredo Benitez's pension and $400,000 for the operational expenses of the Photo-Journalism Workshop at the "Ateneo Puertorriqueo". In addition, $9,100,000 for the Society Legal Assistance, $450,0000 for the Legal Office of the Community, $500,000 for operational expenses of PROBONO of Puerto Rico and $3,310,000 for Legal services of Puerto Rico, Inc.

The State Special Funds are generated from the Traditional Lottery and the Electronic Lottery according to Act No. 465 of May 15, 1947, as amended and Act No. 10 of May 24, 1989, as amended respectively. These resources are used for the operational expenses of the Lotteries and to pay for prizes.

The resources assigned will allow the agency to meet its goals as established by the agency's law and Reorganization Plan No.3 of 1994.




SUMMARY OF AVAILABLE RESOURCES

Consolidated Budget  (thousands $) 2009 2010 2011 2012

 

Program  
Operational Expenses Actual Actual Budget Adopted
Ancillary services 15,158 11,921 10,117 9,136
Electronic Lottery Administration 3,250 3,250 5,532 3,223
General Management and Administration 14,094 21,304 44,749 42,952
Government's Central Accounting 6,700 4,990 6,399 5,191
Income Tax and Collections 106,045 96,799 88,547 87,560
Information technology 12,784 14,582 15,106 11,299
Puerto Rico Lottery Administration 22,167 22,167 19,885 23,083
Tax Exemption Claims Evaluation 628 388 582 522
Subtotal, Operational Expenses 180,826 175,401 190,917 182,966
 
Subsidies, Incentives and Donations
General Management and Administration 13,332 13,332 17,342 14,042
Income Tax and Collections 0 6,500 0 0
Subtotal, Subsidies, Incentives and Donations 13,332 19,832 17,342 14,042
Total, Program 194,158 195,233 208,259 197,008
 
Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 151,604 61,762 74,995 155,340
Special Appropriations - General Fund 1,320 10,570 1,320 1,320
Other Income 0 8,762 0 0
State Special Funds 27,902 25,417 25,417 26,306
Local Stabilization Fund 0 68,890 89,185 0
Subtotal, Operational Expenses 180,826 175,401 190,917 182,966
 
Subsidies, Incentives and Donations  
Special Appropriations - General Fund 13,332 19,832 13,842 14,042
Local Stabilization Fund 0 0 3,500 0
Subtotal, Subsidies, Incentives and Donations 13,332 19,832 17,342 14,042
Total, Funding Sources 194,158 195,233 208,259 197,008
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 133,576 108,834 111,876 109,232
Rent and Utilities 11,552 11,199 17,347 14,314
Purchased Services 11,614 13,834 9,943 10,628
Donations, Subsidies, and Distributions 12 8,773 11 11
Transportation Expenses 1,550 1,429 1,974 1,950
Professional Services 9,308 7,313 5,465 3,934
Other Expenses 2,361 12,674 2,128 2,379
Non Distributed Allocations 0 0 30,284 29,823
Previous Years Debt Payments 1,087 1,047 1,052 0
Equipment Purchases 5,287 6,033 8,994 6,869
Office Supplies and other Materials 2,168 2,596 943 2,235
Advertising and Media Expenses 2,311 1,669 900 1,591
Subtotal, Operational Expenses 180,826 175,401 190,917 182,966
 
Subsidies, Incentives and Donations  
Contributions to Non Governmental Entities 13,325 14,825 17,335 14,035
Incentives and Subsidies for Services to Citizens 7 5,007 7 7
Subtotal, Subsidies, Incentives and Donations 13,332 19,832 17,342 14,042
Total, Expense Category 194,158 195,233 208,259 197,008

SUMMARY OF RESOURCES BY PROGRAM

Puerto Rico Lottery Administration

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
State Special Funds 22,167 22,167 19,885 23,083
Subtotal, Operational Expenses 22,167 22,167 19,885 23,083
Total, Funding Sources 22,167 22,167 19,885 23,083
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 12,980 12,632 11,790 12,093
Rent and Utilities 2,767 2,576 4,236 4,031
Purchased Services 1,410 2,471 1,671 2,471
Donations, Subsidies, and Distributions 1 0 0 0
Transportation Expenses 111 300 300 300
Professional Services 500 600 300 600
Other Expenses 741 361 361 361
Equipment Purchases 1,000 700 700 700
Office Supplies and other Materials 1,157 1,527 227 1,527
Advertising and Media Expenses 1,500 1,000 300 1,000
Subtotal, Operational Expenses 22,167 22,167 19,885 23,083
Total, Expense Category 22,167 22,167 19,885 23,083
 

Electronic Lottery Administration

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
State Special Funds 3,250 3,250 5,532 3,223
Subtotal, Operational Expenses 3,250 3,250 5,532 3,223
Total, Funding Sources 3,250 3,250 5,532 3,223
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 1,901 2,053 2,053 2,026
Rent and Utilities 65 57 2,816 57
Purchased Services 379 344 344 344
Transportation Expenses 20 15 15 15
Professional Services 484 419 219 419
Other Expenses 256 277 0 277
Equipment Purchases 120 50 50 50
Office Supplies and other Materials 25 35 35 35
Subtotal, Operational Expenses 3,250 3,250 5,532 3,223
Total, Expense Category 3,250 3,250 5,532 3,223
 


Government's Central Accounting

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 5,700 849 2,153 4,191
Local Stabilization Fund 0 3,141 3,246 0
Special Appropriations - General Fund 1,000 1,000 1,000 1,000
Subtotal, Operational Expenses 6,700 4,990 6,399 5,191
Total, Funding Sources 6,700 4,990 6,399 5,191
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 4,413 3,833 3,607 3,216
Rent and Utilities 64 64 64 63
Purchased Services 13 10 14 14
Transportation Expenses 4 0 4 4
Professional Services 2,195 1,077 2,700 1,886
Other Expenses 5 2 4 4
Previous Years Debt Payments 2 1 2 0
Equipment Purchases 1 0 1 1
Office Supplies and other Materials 3 3 3 3
Subtotal, Operational Expenses 6,700 4,990 6,399 5,191
Total, Expense Category 6,700 4,990 6,399 5,191
 




General Management and Administration

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 13,774 6,577 35,009 42,632
Local Stabilization Fund 0 5,645 9,420 0
Other Income 0 8,762 0 0
Special Appropriations - General Fund 320 320 320 320
Subtotal, Operational Expenses 14,094 21,304 44,749 42,952
 
Subsidies, Incentives and Donations  
Local Stabilization Fund 0 0 3,500 0
Special Appropriations - General Fund 13,332 13,332 13,842 14,042
Subtotal, Subsidies, Incentives and Donations 13,332 13,332 17,342 14,042
Total, Funding Sources 27,426 34,636 62,091 56,994
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 13,096 7,944 10,467 9,333
Purchased Services 414 3,419 3,078 3,036
Donations, Subsidies, and Distributions 0 8,762 0 0
Transportation Expenses 11 12 17 17
Professional Services 413 376 171 70
Other Expenses 42 92 35 35
Non Distributed Allocations 0 0 30,284 29,823
Previous Years Debt Payments 21 9 35 0
Equipment Purchases 52 66 19 4
Office Supplies and other Materials 45 64 43 43
Advertising and Media Expenses 0 560 600 591
Subtotal, Operational Expenses 14,094 21,304 44,749 42,952
 
Subsidies, Incentives and Donations  
Contributions to Non Governmental Entities 13,325 13,325 17,335 14,035
Incentives and Subsidies for Services to Citizens 7 7 7 7
Subtotal, Subsidies, Incentives and Donations 13,332 13,332 17,342 14,042
Total, Expense Category 27,426 34,636 62,091 56,994
 



Tax Exemption Claims Evaluation

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 628 118 83 522
Local Stabilization Fund 0 270 499 0
Subtotal, Operational Expenses 628 388 582 522
Total, Funding Sources 628 388 582 522
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 601 380 555 495
Rent and Utilities 27 8 27 27
Subtotal, Operational Expenses 628 388 582 522
Total, Expense Category 628 388 582 522
 

Income Tax and Collections

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 103,560 36,881 21,578 87,560
Local Stabilization Fund 0 50,668 66,969 0
Special Appropriations - General Fund 0 9,250 0 0
State Special Funds 2,485 0 0 0
Subtotal, Operational Expenses 106,045 96,799 88,547 87,560
 
Subsidies, Incentives and Donations  
Special Appropriations - General Fund 0 6,500 0 0
Subtotal, Subsidies, Incentives and Donations 0 6,500 0 0
Total, Funding Sources 106,045 103,299 88,547 87,560
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 84,487 70,561 73,346 73,101
Rent and Utilities 6,202 6,857 6,938 8,096
Purchased Services 7,137 4,045 2,651 2,609
Donations, Subsidies, and Distributions 11 11 11 11
Transportation Expenses 1,370 1,082 1,595 1,571
Professional Services 1,383 980 1,220 413
Other Expenses 1,093 11,761 1,513 1,490
Previous Years Debt Payments 1,054 1,028 1,000 0
Equipment Purchases 2,293 109 68 67
Office Supplies and other Materials 204 256 205 202
Advertising and Media Expenses 811 109 0 0
Subtotal, Operational Expenses 106,045 96,799 88,547 87,560
 
Subsidies, Incentives and Donations  
Contributions to Non Governmental Entities 0 1,500 0 0
Incentives and Subsidies for Services to Citizens 0 5,000 0 0
Subtotal, Subsidies, Incentives and Donations 0 6,500 0 0
Total, Expense Category 106,045 103,299 88,547 87,560
 

Auxiliary Services

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 15,158 5,227 4,105 9,136
Local Stabilization Fund 0 6,694 6,012 0
Subtotal, Operational Expenses 15,158 11,921 10,117 9,136
Total, Funding Sources 15,158 11,921 10,117 9,136
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 11,829 7,996 6,680 5,956
Rent and Utilities 1,294 773 1,315 1,097
Purchased Services 1,183 2,368 1,586 1,563
Transportation Expenses 20 12 29 29
Professional Services 94 33 52 51
Other Expenses 126 140 145 143
Previous Years Debt Payments 0 7 5 0
Equipment Purchases 8 45 5 1
Office Supplies and other Materials 604 547 300 296
Subtotal, Operational Expenses 15,158 11,921 10,117 9,136
Total, Expense Category 15,158 11,921 10,117 9,136
 

Information technology

Budget (thousands $) 2009 2010 2011 2012

 

Funding Sources  
Operational Expenses  
Joint Resolution - General Fund 12,784 12,110 12,067 11,299
Local Stabilization Fund 0 2,472 3,039 0
Subtotal, Operational Expenses 12,784 14,582 15,106 11,299
Total, Funding Sources 12,784 14,582 15,106 11,299
 
Expense Category  
Operational Expenses  
Payroll and Related Expenses 4,269 3,435 3,378 3,012
Rent and Utilities 1,133 864 1,951 943
Purchased Services 1,078 1,177 599 591
Transportation Expenses 14 8 14 14
Professional Services 4,239 3,828 803 495
Other Expenses 98 41 70 69
Previous Years Debt Payments 10 2 10 0
Equipment Purchases 1,813 5,063 8,151 6,046
Office Supplies and other Materials 130 164 130 129
Subtotal, Operational Expenses 12,784 14,582 15,106 11,299
Total, Expense Category 12,784 14,582 15,106 11,299