Approved budget
The plan the City officially adopted for the year.
Apponaug Rink budget · Warwick, RI
What Warwick’s budgets show about the City Hall Plaza rink.
The City’s FY2026 projection: $150,000 in rink revenue against $635,503 in departmental expenses.
Budget documents call the facility “Apponaug Rink.” Here is the math without the accounting shorthand.
PLAIN LANGUAGE
Budget terms, explained.
Projection
The City’s estimate of how the year will end. Not a final count.
Interim figures
Amounts recorded partway through the year, like “Through 3/31/26.”
Actual and audited
Actual results are the final recorded numbers. Audited results have been independently checked. The City has not yet published either for the rink’s FY2026.
Departmental
Only what is in the rink’s own department budget. Some related costs may be recorded in other City accounts.
BUDGET COMPARISON
Approved: break-even. Projected: a $485,503 gap.
| Measure | FY2026 approved | Through 3/31/26 | FY2026 projected | FY2027 requested |
|---|---|---|---|---|
| Departmental expenses | $723,546 | $184,373 | $635,503 | $671,511 |
| Rink revenue | $723,546* | $121,302 | $150,000 | $671,511 |
| Difference | $0* | ($63,071) | ($485,503) | $0 |
*The approved FY2026 document shows $723,546 of revenue. The proposed FY2027 document’s comparison column says $798,546 instead. That $75,000 difference is unexplained.
Figures are budgets, interim results and projections—not final FY2026 audited results.
The FY2026 projected departmental gap includes $61,795 labeled miscellaneous capital expenditure. Subtract that capital item and the difference is $423,708. That still is not a full-cost accounting or an audited operating loss.
Fair context: the facility opened during FY2026, so its first year was partial. And recreation facilities aren’t necessarily businesses. More context →
FY2027 DIRECT EXPENSE REQUEST
Where the requested $671,511 goes.
Payroll and utilities make up most of the request.
Payroll and overtime
Manager, maintenance personnel, part-time guards and attendants, and overtime.
Utilities
Natural gas, electric, water, and sewer.
Other direct costs
Remaining budget lines, including maintenance, tools, security, fuel, clothing, and fees.
THE BIGGER PICTURE
Some costs and income may be booked elsewhere.
The rink’s department budget may not tell the whole story.
Employee benefits, shared municipal services, capital purchases, and the timing of naming-rights or sponsorship income can change the picture.
A complete report should reconcile the department ledger with those costs and receipts. That is one of our questions for City Hall.
FOR RESEARCHERS
What is Location 44?
“44” is the City budget accounting identifier for Apponaug Rink. It can help locate transactions.
But it is not the headline. The question is whether revenue and expenses matched the City’s forecast.
Approved FY2026 budget ↗ · Proposed FY2027 budget ↗
All documents are listed on the sources page. For the order of events, see the project timeline.