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FY 1989 Annual Financial ReportLOCAL GOVERNMENT SERVICES BUREAU LOCAL GOVERNMENT ASSISTANCE DIVISION Montana Department of Commerce Capitol Station Helena, MT 59620 (406) 444-3010 MONTANA COUNTY/CITY/TOWN OF CITY OF RALISPELL (NAME OF LOCAL GOVERNMENT) ANNUAL FINANCIAL REPORT Fiscal year ended June 30, 19 89 FORM BOC-1 (4 21-89) FORM PRESCRIBED BY DEPARTMENT OF COMMERCE LOCAL OVERNMENT SERVICES BUREAU MONTANA BUDGETARY, ACCOUNTING, ND REPORTING SYSTEM (BARS) ARI/37,1 COUNTY/CITY/TOWN ANNUAL. REPORT TABLE OF CONTENTS Page 1. Letter of transmittal ........ ........ .. 1-4 IL Elected officials .......... . ........................................................... 5 Ill. financial statements A. Combined statements — All fund types and account groups 1. Combined balance sheet .............................................................. 6-8 2. Combined statement of revenues, expenditures, and changes in fund balance — 9 All governmental funds.............................................................. 3. Combined statement of revenues, expenditures, and changes in fund balance -- Budget and actual -- All governmental funds............................................................... 10-11 4. Combined statement of revenues, expenses, and changes in retained earnings/fund balance — 12 All proprietary fund types and similar trust funds .............................................. . 5. Combined statement of changes in financial position — All proprietory fund 1 3-1 4 types and similar trust funds............................................................ B. Notes to financial statements and BOC supplement schedule ................................... 1 5-29 C. Individual statements by fund type 1. General fund a. Balance sheet.................................................................... 30-31 b. Statement of revenues, expenditures, and changes in fund balance .............................. 32-38 c. Supplement schedule — County only n/a 2. Special revenue funds a. Combining balance sheet — All funds .................................................... 39-43 b. Statement of revenues, expenditures, and changes in fund balance — All other funds .................. 4 4-6 3 c. Supplement schedule — County only .................................................... n/a 3. Debt service funds a. Combining balance sheet — All funds .................................................... 64-72 b. Statement of revenues, expenditures, and changes in fund balance — All funds ...................... 73-88 4. Capital projects funds a. Combining balance sheet — All funds .................................................... 89-91 b. Statement of revenues, expenditures, and changes in fund balance — All funds ...................... 92-95 5. Enterprise funds a. Combining balance sheet — All funds .................................................... 9 6 —1 0 2 b. Combining statement of revenues, expenses, and changes in retained earnings — 10 3 All enterprise funds............................................................... c. Combining statement of changes in financial position — All enterprise funds ........................ 1 04— 105 106 6. Internal services funds ( none) 107 a. Combining balance sheet — All funds .................................................... n/a b. Statement of revenues, expenses, and changes in fund balance — All funds ........................ n/a c. Combining statement of changes in financial position — All internal services funds .................... n/a 7. Trust and agency funds a. Combining balance sheet— All trust funds ................................................ 1 08-1 10 b. Combining statement of revenues, expenditures, and changes in fund balance — Expendable trust only ..... n/a c. Combining statement of revenues, expenditures, and changes in fund balance — pension trust and non -expendable trust .................................................. n/a d. Combining statement of changes in financial position — Pension trust and non -expendable trust ......... n/a e. Combining statement of changes in assets and liabilities — Agency funds .......................... 8. Group accounts a. Statement of changes in general fixed assets — By source ..................................... 1 1 1-1 1 2 b. Statement of changes in long-term debt — Group accounts .................................... 1 1 3 IV. Supplementary schedules a. Combined statement of cash receipts and disbursements — All funds ............................. 1 14 —1 1 7 b. General statistical information and property tax levies ........................................ 118 FORM BOC-1 14-21-891 l Pg. 1 of 118 John "Ed" Kennedy, Jr. Mayor (406) 752-6600 a CITY OP .ir,4� 6W The Honorable Mayor and City Council City of Kalispell Kalispell, Montana N Drawer 1997 Kalispell, Mont.lnn 59900-1997 April 23, 1989 The Annual Financial Report for the City of Kalispell, Montana for the fiscal year ended June 30. 1989. is submitted for your review. This report was prepared by the City Clerk's office. Responsibility for the accuracy and completeness of the presented data, including all disclosures, rests with the City. We believe the data. as presented is accurate in all material aspects; that it is presented in a manner designed to fairly set forth the financial position and results of operation of the City as measured by the financial activity of its various funds; and that all disclosures necessary to enable the reader to gain an understanding of the City's financial affairs have been included. Accounting System and Budgetary Control The City's accounting records for general governmental operations are maintained on a modified accrual basis. Under this method, revenues are recorded when measurable and available; expenditures are recorded when services or goods are received and the liabilities are incurred. Accounting records for enterprise funds are recorded on the accrual basis. Under this method, revenues are recorded when the services are performed; expenditures are recorded when, the goods or services are received and the liabilities are incurred. In developing the City's Accounting system. consideration is given to the adequacy of internal accounting controls. Internal controls are designed to provide reasonable assurance regarding the safeguarding of assets and the accurancy and reliability of accounting data used for preparing financial data and maintaining accountability for assets. Budgetary control is maintained by an annual appropriation system. The Mayor and City Council evaluate the budget proposals of the various City departments to determine the operating level of the operating and public service programs. After giving due consideration to the input received from the citizens. the City Council adopts the budget. The budget is appropriately controlled through an on line accounting system. The control is decentralized to the point that individual department heads are responsible for expending within budgetary limits. Reporting Entity and Services Provided All signiciant operations of the City. as defined by the National Council of Governmental Accounting. Statement #3. have been included in the accompanying financial statements. The City provides a full range of municipal services including police. fire building safety. planning and zoning. municipal court, parks and recreation, streets, community development and general administrative services. The City also operates as enterprise funds: water. sewer, ambulance and solid waste. Pg. / of I 1 0 General Government Functions Revenues for general governmental functions totaled $4.687,206 in FY 1989, a decrease of .18% from the 1988 fiscal year. This includes General, Special Revenue, Debt Service and Capital Project Funds. Percent Increase Revenue FY89 Amt FY89 Total (Decrease) FY88 Taxes%assessments $ 2,926,806 62.4 % --,-(45;'7 -44) Licenses and permits 161,900 3.4 (53,067) Intergovernmental 545,945 11.7 13,896 Charges for services 378,281 8.1 61,328 Fines and forfietures 242,088 5.2 20,221 Interest earnings 184,197 3.9 46,119 Other Revenue 247,989 5.3 (51,385) Total $ 4,687,206 100.0 % $ 8,632 Taxable valuation of $15,504,2.95 represents a decrease from the prior years valuation which was $15,555,491. The total mill levies for FY89 were 115.57 an increase of 1.29 mills for the G.O. Bond debt which is a voted levy and is exempt from I-105. Decrease is tax revenue is due to poor distribution by the County of the May collections. Building permits and Gambling fees were down. Charges for services increased due to the General Fund charge to the Water Department for Hydrant inspections by the Fire Department, $20,000 and also increased pool revenue and user fees for park programs. Decrease in other revenue was due to a decrease in donations reflected in the Hocaday Fund the prior fiscal year. Allocations of property tax levy by purpose for FY 1988 and the preceeding two fiscal years are as follows - stated in mills: Purpose FY89 FY88 FY87 General Fund 76.39 82.03 81.59 Comprehensive Insurance 14.08 10.27 10.27 Retirement 11.24 8.12 6.39 Health Insurance 9.68 5.97 7.48 G.O. Bruckhauser Pool 4.18 2.89 3.55 Fire Truck Cap.Proj. 0.00 5.00 5.00 total 115.57 114.28 114.28 Expeditures for general governmental purposes totaled $ 5.550.546, an increase of 8.7% over 1988. General Government increased due to the purchase of tax deed land for $79,595 and increased costs for health insurance which effects all functions. The Public works increase is due to the 1st Alley W. Project for conduit installation and road construction which are not capitalized. Percent Increase Function FY89 Amt FY89 Total (Decrease) FY88 General Government $ 598,125 10.8% �$ 112,60�'- Public Safety 1,633,442 29.4 42,083 Public Works 1,389,328 25.0 362,184 Public Health 54.364 1.0 (3,523) Culture & Recreation 216,451 3.9 (4,245) Comm. Develop. 339,657 6.1 58,214 Miscellaneous 148,821 2..7 34,980 Capital Outlay 620,407 11.2 (166,573) Debt Service 549,951 9.9 11,841 Total $ 5,550.546 100.0% $ 447,653 Expenditures included General Fund, Special Revenue Funds and Debt Service Funds. pg. 3 of 118 Debt Administration The ratio of net bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to City management, citizens and investors. Ratio of Debt Debt Amount to Taxable Value Per Capita Bonded Debt $ 470,000 3.03% � $ 42.2+6 Outstanding general obligation bonds at June 30, 1989 total $470,000. In addition, $452,621 of special assessment bonds are outstanding and $1,900,000 of Urban Renewal bonds payable by the Tax Increment District and not a general obligation of the City are outstanding. Cash Manacement The City utilizes a daily repurchase agreement for the investment of surplus cash. The rate is based on an annual bid by local banking institutions. The rate for most of FY89 was 44pts. below the average daily Federal Fund Rate. The City's demand deposit are interest bearing money market accounts. Interest earned on governmental funds totaled $184,197; interest earned on enterprise funds totaled $143,627. Capital Project Funds pital project funds are used annually for the construction of Sidewalk and Curbs financed by special improvement district bonds. The city utilized a Capital Project fund for the 1st Alley West Project for conduit relocation and paving. The utilities associated with this project are reflected in the Sewer Fund. The City used another fund for the Southwest Kalispell Project which also reflects street reconstruction; the utility costs reflected in the Enterprise funds. Capital equipment purchased by the Police Department with grant monies was purchased in the Capital Equipment Fund. General Fixed Assets The general fixed assets of the City are those assets used in the performance of general governmental functions and do not include fixed assets of the Enterprise Funds. As of June 30. 1989, the general fixed assets of the City amounted to $7,587,807. This amount represents the original cost of the assets and is considerably less than their estimated fair market value. Depreciation of general fixed assets is recognized only in the Enterprise Funds. The City does not recognize infrastructure as as General Fixed Assets. Enterprise Funds The Water Fund was established to account for the operation of the municpal water utility. The City has a spring at Lawrence Park, a well at Depot Park, the Armory well, and the Buffalo Hill well and Standpipe. There are two covered reservoirs at Buffalo Hill. The City maintains 54 miles of water lines. Customers are billed for water used. The Sewer Fund was established to account for the operation of the wastewater treatment plant, the sanitary sewer operation and the storm sewer system. The storm sewer maintenance is finance by city wide assessments. The sewer is charged based'on usage as is water. The Ambulance Fund was established to account for the operation of the City ambulance operated by the City's fire department personnel. The Solid Waste Fund was established to account for the operation of the City Garbage pickup. It is financed by an annual assessment billed with the taxes at a rate of $48.00 per residence per year. Insurance The City of Kalispell has joined other Montana cities and towns to form a self—insurance pool offering worker's compensation and liability coverages. Liability limits of 1.5 million per person and per incident were obtained through the insurance pool. The Montana Municipal Insurance Authority has issued $6.265 million in tax exempt bonds to fund the liability program's reserves. The City signed a note with the Authority for $241,773, its pro rata share of the debt. Most of the debt service on the bonds is expected to be paid through interest earnings on bond proceeds and other funds of the authority. pg. 4 of 118 Prospects for the Future In November 1986 the voters passed initiative 105 to limit certain property taxes to the 1986 levels unless the Legislature reduced property taxes prior to July 1, 1987. Since the legislature did not reduce property taxes or provide alternative revenue sources the Initiative 105 went into effect July 1st 1987. The voters have sent a stong signal to local governments for a more efficient less costly public sector. The outlook for the City of Kalispell is to provide only basic mandated services and reduce operational costs wherever possible. Acknowledgments The preparation of this report could not have been accomplished without the efficienct service of the staff of the Clerk's office as well as administative personnel of the various departments. To them I express my sincere appreciation. Respectfully submitted, Amy Robertson, City Clerk/Treasurer (4/1/90) ELECTED OFFICIALS 5 118 Page of pages Office Name of county official Date term expires Commissioner (chairman) Commissioner ^ Commissioner _ Assessor Attorney Auditor Clerk and recorder _ Clerk of District Court Coroner Justice of peace Justice of peace Public administrator School superintendent Sheriff Treasurer Office Name of city/town officials/officers Date term expires Mayor John "Ed" Kennedy 12/31/89 Council/C1kpR Roger Hopkins 12 31 89 Gary Nystul 12 31 89 Sandy Schindler 12 31 91 John Gunnerson 12 31 91 Clare Hafferman 12/31 89 Jim Atkinson 12 31 91 Noel Furlong 12 31 91 Wayne Saverud 12 31 89 City manager Attorney Glen Neier Chief of police Ad Clark Clerk Clerk/Treasurer Don Halver (resigned 1 1 89 ) Finance director Amv Robertson Police judge Fran Willis Treasurer ater sewer gar age collector Ken Hammer In accordance with Section 7-6-2203 or 7-6-41 11, MCA, I hereby transmit the rXWXAyr/City/TQMxof KALISPELL Annual Financial Report as of June 30, 19 89 , for the fiscal year then ended. 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J m o N m N F- A �+ C r C N F> 'O C a a C H C O — _ 1- O z 0 CC O ¢ LL ym w U. w W d ° Eo 0 0 0 0 o o d a o 0 0 0 0 0 0 0 0 0 O O 0 00 Q c 0 0 0 0 0 0 0 0 0 0 0 'O O cccccc�� O O O O M O V O (D 1 M tD r P I 0 Cb O O O O r M O r a ot O m r h 0 0 M l'9 M M M M � N M Itf 00 00 M t M� Q FORM BOC-1 14-21-891 Page 9 CITY OF KALISPELL JUNE 30, 1989 pg 13 of 118 COMBINING STATEMENT OF CASH FLOWS ENTERPRISE FUNDS TOTAL Cash flows from Operating Activities: Cash received from customers $ 1,655,800 Cash received from assessments 435,213 Cash received from hookups 33,213 Cash payments to suppliers (605.033) Cash payments to employees (654,078) Cash from other revenue sources 24,611 Net cash provided by operating activities $ 889,726 Cash flows from noncapital financing activities: EPA Grant -Phosphorus Study 11,130 Cash outflow Phosporus Study expenses (2,460) Loan to other fund (137.855) Net cash provided by noncapital financing $ (129.185) activities Cash flows from Capital and related financing activities: Aquisition and construction of capital assets (705,451) Principal paid on revenue bonds and contracts (162,246) Interest paid on revenue bonds and contracts (197,560) Proceeds from Purefax Settlement 90,000 Proceeds from inception of lease contract 24,000 Decrease in due from other governments 16 Decrease in Due to other Fund (lease related) (15,150) Proceeds from sale of capital equipment 500 Capital Contributed by Tax Increment fund 29,580 Capital Contributed by Government 196,920 Net cash used for capital and related financing activities $ (739,391) Cash flows from investing activities: Interest on Investments 143,627 Purchase of Sidewalk and Curb warrants (34,758) Proceeds of redemption of S & C warrants 5,000 Net cash used in investing activities $ 113,869 Net increase in cash and cash equivilent $ 135,019 Cash and cash equivilents at beg. of year $ 1,768,987 Cash and cash equivilents at end of year $ 1,904,006 pg. 14 of 118 CITY OF KALISPELL JUNE 30, 1989 Reconciliation of operating income to net cash Enterprise provided by operating activities: Funds TOTAL Operating Income $ 457,486 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation $ 503,191 Provision for uncollectable accounts (6,189) Change in assets and liabilities: (Increase) in accounts receivable (38,302) (Increase) in assessments receivable (6,861) (Increase) in Inventory (7,515) (Decrease) in Accounts Payable (15,347) (Decrease) in Compensated absenses 3,263 Net cash provided by operating activities $ 889,726 Disclosure of accounting policy: For purposes of the statement of cash flows, the Enterprise funds consider all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. 111. Financial Statements — Continued B. Notes to financial statements and BOC supplement schedule 15 118 Page of pages FORM BOC-1 14-21-89) Page 11 pg. 16 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUKE 30, 1989 1.Summary of Significant Accounting Policies The following is a summary of the City of Kalispell's significant accounting policies: A. Reporting Entity The general purpose financial statements include all funds, account groups, boards, commissions and authorities which meet the criteria embodied in GASB Cod. Sec. 2100, "Defining the Reporting Entity." Such criteria are manisfestation of oversight responsibility (financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations, and accountability for fiscal matters), scope of public service (benefit to the City and/or its residents, conducted within the geographic boundaries of the City, and generally available to its citizens), and special financial relationships. B. Fund Accounting The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The oper- ations of each fund are accounted for within a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. The following types of funds and acount groups are maintained by the City. GOVERNMENTAL FUNDS General Fund- used to account for all financial resources except those required to be accounted for in other funds. Special Revenue Funds- used to account for the proceeds of special revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditures for specific purposes. Capital Project Funds- used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). Debt Service Funds- used to account for the accumulation of resources for, and payment of, general long-term debt principal, interest and related costs. PROPRIETARY FUNDS Enterprise Funds- Used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. FIDUCIARY FUNDS Trust and Agency Funds- used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. These may include (a) expendable trust funds, (b) non expendable trust funds, (c) pension trust funds and (d) agency funds. pg. 17 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 FIXED ASSETS AND LONG-TERM LIABILTIES General Fixed Assets Account Group- used to account for the fixed assets of the City which are not accounted for in proprietary funds or in trust funds. General Long -Term Debt Account Group- used to account for all long- term debt of the City except that accounted for in the proprietary or trust funds. C. Basis of Accounting The modified accrual basis of accounting is followed by all funds except proprietary funds. Under the modified accrual basis of accounting revenues are recorded when susceptible to accrual, that is, when they become both measurable and available. Available means collectible within the current period. The accrual basis of accounting is utilized by the proprietary funds for recording revenue. The City records real and personal property taxes and assessments levied for the current year as revenue. Taxes and assessments receivable remaining unpaid at year end and not expected to be collected soon enough thereafter to be available to pay obligations of the current year were recorded as deferred revenue, with a corresponding reduction in revenues, as required by generally accepted accounting principles. In addition, prior period delinquent taxes and assessments collected in the current period were recorded as revenue in the current period as required by generally accepted accounting principles. Expenditures other than interest on long-term debt are recorded when the liability is incurred. D. Budgets and Budgetary Accounting An operating budget is adopted each fiscal year for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds on the modified accrual basis. A non -binding management budget is adopted for the Enterprise Funds. A final budget is legally enacted by the City Council, on the second Monday in August after holding public hearings as required by State statutes. The operating budgets cannot be increased except by a public emergency which could not have been reasonably foreseen at the time of adoption of the budget. Budget appropriation transfers may be made between general classifications of salaries and wages, maintenance and operation and capital outlay. As of June 30, 1989, the City had overexpended the Health Fund by $6,293, the Retirement Fund by $1,942 and the G.O. Bond Fund by $559. After June 30, the City adopted emergency budget resolutions to cover the overexpended budgets in these funds; Resolutions #3916. #2915 and #3914. For reporting purposes, the budgets were reported to reflect the approved emergency budgets adopted after fiscal year end. The City approved resolutions #3861 & #3861 amending budgets for the 1988 Sidewalk and Curb Fund in the amount of $6,000 and the 1989 Sidewalk and Curb Fund in the amount of $6,294. The City passed Resolution #3864 for the General Fund in the amount of $79,595 for the purpose of purchasing Tax Deed Property subject to SID 328. The City passed Resolution #3833 establishing a budget for the Drug Enforcement Officer which is funded by a grant and set up as a special revenue fund. pg. 18 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 E. Encumbrances All appropriations, except for construction in progress, lapse at the end of fiscal year. Encumbrances at year end are reflected as reservations of fund balances since they do not constitute expenditures or liablilties. Encumbrances are appropriated for in the subsequent fiscal period. F. Fixed Assets Fixed assets were recorded at historical cost and estimated costs as determined by the City at the inception of the Budgetary, Accounting and Reporting System for Montana Cities and Counties. No work was done to establish the validity of these cost figures. Fixed assets purchased are now recorded as expenditures in the various funds at the time of purchase. Such assets, other than those of the proprietary funds and nonexpendable trust funds, are capitalized at cost in the general fixed asset account group. Gifts or contributions are recorded at fair market value at the time received. No depreciation has been provided on general fixed assets. Depreciation has been provided for the property, plant and equipment of the proprietary funds using the straight line method. The useful lives of these assets have been estimated as follows: Buildings 20-50 years Improvements Other than buildings 10-50 years Machinery, vehicles and equipment 5-20 years Water and Sewer lines, pump stations 10-50 years Public domain or infrastructure fixed assets are excluded from the general fixed assets account group. Public domain or infrastructure assets include roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable and of value only to the governmental unit. Therfore, the purpose of stewardship for capital expenditures is satisfied without recording these assets. G. Taxes and Assessments An allowance for uncollectible accounts was not maintained for real and personal property taxes and special assessments. The direct write-off method is used for these accounts. H. Enterprise Accounts Receivable A reserve for estimated uncollectible accounts receivable is maintained for the Water Fund, Sewer Fund and the Ambulance Fund. The reserve balances are as follows: Water $3.888.41; Sewer $4,523.69; and the Ambulance.$8,342.11. I. Inventories Inventories for governmental funds are expensed at the time of purchase. Enterprise Fund Inventory of materials and supplies was valued at a combination of cost and replacement costs. Inventories are offset by a reserve of equity. J. Vacation and Sick Leave Liabilities incurred because of unused vacation and sick leave accumulated by employees which are payable upon termination are included in the financial statements. The liability for unused vacation and sick leave for governmental fund employees is recorded in the general long-term debt account group. Expenditures for these liabilities are recognized when paid. The liability for unused vacation and sick leave for proprietary fund employees is recorded as a long-term liability in the propietary funds. The expenses were recorded when the liability was incurred as required by generally accepted accounting principles. K. Long -Term Debt Unmatured general long-term debt of the City, including special assessment debt for which the government is obligated in some manner, is recorded in a separate, self balancing set of accounts, the General Long -Term Debt pg. 19 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 L . Contributions Enterprise Fund contributions from grants, customers, special improvement districts and other outside sources restricted for capital acquistion or construction are reported as contributed capital. Depreciation on assets acquired from contributions is reflected in the statement of revenue, expenses and changes in retained earnings. The amount of depreciation applicable to assets acquired through contribution from grants, entitlements, and shared revenues is transferred to the related contribution account instead of retained earnings. Enterprise Fund resources received from grants, entitlements or shared revenues which may be used for operations are reported as "non -operating" revenues. M. Fund Equity Reserved fund equity is defined as that portion of fund equity that has legally been segregated for specific purposes. Unreserved fund equity is defined as that portion of fund equity which is available for use in a future period. N. Interfund Transactions Interfund transactions consisting of identified services performed for other funds or costs billed to other funds are treated as expenditures in the fund receiving the services and as revenue in the fund performing the services. Transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of the expenditures in the fund that is reimbursed. Advances between funds are accounted for in the appropriate Interfund receivable and payable accounts. 0. Comparative Data Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative (i.e., presentation of prior year totals by fund type) data have not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. P. Total Columns on Combined Statements Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 2. Property Taxes The City 's�real estate property tax is levied on the assessed value listed as of January 1 for all real property located in the City. Assessed values are established by the State Department of Revenue based on market value. A revaluation of all property is required to be completed on a periodic basis. Taxable value is defined by State statute as a fixed percentage of assessed value. The City is permitted by State statutes to levy taxes up to certain fixed limits for various purposes. The taxes levied by the City for the year ended June 30, 1989 were within legal limits. pg 20 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 4. Cash in Treasury Cash in Treasury may include cash and cash items; demand, time, savings and fiscal agent deposits; investments in the State Short-term Investment Pool (S.T.I.P.); direct obligations of the United States Government; and repurchase agreements. Investments are stated at cost. The composition of Cash in Treasury on June 30, 1989, was as follows: Cash on hand Petty cash Cash in Banks: demand deposits time deposits Savings deposits -deferred comp. Repurchase agreements Bonds Performance Bonds $ 250.00 500.00 565,249.40 236,826.13 48.618.99 2,244,000.00 64,033.40 500.00 Total $ 3,159,977.92 Deposits - at year end, the carrying amount of the City's deposits was $802,075.53, and the bank balance was $651,116.15. These deposits include demand and time deposits. Of the bank balance, $200,000 was covered by Federal depository insurance and the balance was uninsured and uncollateralized. This uninsured and uncollateralized was covered by collateral held by the financial institutions or by their trust departments or agents, but not in the City's name. Montana statutes require that the City obtain securities for the uninsured portion of the deposits as follows: 1. Securities equal to 50% of such deposits if the institution in which the deposits are made has a net worth to total assets ratio of 6% or more, or 2. Securities equal 100% of the uninsured deposits if the institution in which the deposits are made has a net worth to total assets ratio of less than 6%. The amount of collateral held for the City deposits at June 30, 1989, exceeded the amount required by State statutes. The State statutes do not specify in whose custody or name the collateral is to be held. Investments - as noted above, statutes authorize the City to invest in direct obligations of the United States Government and securities issued agencies of the united States, repurchase agreements, and the State Short - Term Investment Pool (S.T.I.P.). These investments are in addition to time deposits, which are included in deposits above. The City's investments are categorized below to give an indication of the level of risk assumed by the City at June 30, 1989. Category 1 - includes investments that are insured, registered or for which the securities are held by the City or its agent in the City's name. Category 2 - Included uninsured unregistered investments for which the securities are held by the financial institution's boker or dealer's trust department or agent in the City's name. Category 3 - Includes uninsured and unregistered investments for which the securities are held by the financial institution, broker or dealer, or by its trust department or aent but not in the City's name. The City's investments are all classified as Category 3. In addition, funds placed in a deferred compensation plan by City employees were held and invested by the Variable Annuity Life Insurance Company (VALIC). Funds in the plan at June 30, 1989 amounted to $48,618.99. P9• 21 of 118 5. A summary of changes in general fixed assets follows: Balance Balance July 1, 1988 Additions Deletions June 30, 1989 Land $ 917.389 689,598 0 $ 1,606.987 Buildings 3,215,814 0 3,215,814 Improvements other than Buildings 996,379 4,244 1,000,623 Machinery & Equip. 1,740,313 24,389 (3,163) 1,761,539 Construction Work in Progress 0 2,844 2,844 TOTAL 6,869,895 721,075 3,163 7,587,807 A summary of proprietary fund type property, plant, and equipment at June 30, 1989 follows: Enterprise Land $ 245,369 Machinery & Equipment 712,702 Construction in Progress 381,488 Source of Supply 347,709 Pumping Plant 496,726 Treatment Plant 3,836,440 Transmission & distribution 7,582,581 General Plant 475,2.18 Storm sewer system 2,862,053 Total $ 16,940,286 Less accumulated depreciation (5,098,771) Net $ 11,841,515 6. Property leased to others The City leases certain of its property to others under operating leases expiring in future years. The following is a schedule of material leases and the minimum future rentals on non -cancelable operating leases as of June 30, 1989: annual Lessee Leased Property Duration rental Kalispell Golf Association Golf Course 2008 1 profit Lions Club Visitor Center 3 yr 1 Hockaday Art Association Art Center 1991 1 Chamber of Commerce Depot Building 2001 1 Airport fixed base operators Airport hanger space yearly .05 per foot pg. 22 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 7. Long-term Debt a. Bonded Debt Bonds Payable: the following is a summary of bond transactions of the City of Kalispell for the fiscal year ended June 30, 1989. G.O. Bond Revenue Urban Renewal Assessment Total Bonds Payable 7/1/88 $ 495,000 $2,440,000 $1.975,000 $482.313 $5,392,313 New Issues 188 sidewalk & curb 34,758 34,758 Retired (25,000) (85,000) (75,000) ( 64,450) (249.450) Bonds Payable 6/30/899 $ 470,000 2,355,000 1.900,000 452,621 5,177,621 Bonds payable at June 30, 1989 are comprised of the following individual issues: Issue Interest Term of Final Bonds Outstanding Annual Date Rate Bonds Maturity Issued June 30,189 Pymt Purpose G.O. Bonds: Bruckhauser Pool 4/85 8.3-9.25% 15 yrs 2000 $550,000 $470,000 varies Total General Obligation Bonds $550,000 $470.000 -------------- Issue Interest Term of Final Bonds Outstanding Annual Date Rate Bonds Maturity Issued June 30,189 Pymt Purpose Revenue Bonds: 1972 Sewer Plant 1/72 5.5 % 20 yrs 1992 $ 200,000 $ 30,000 $ 10,000 1976 Storm Sewer 7/76 6.75% 20 yrs 1996 445,000 305,000 varies 1983 Sewer Plant 9/83 10.08% 20 yrs 2004 875,000 790,000 15,000 1986 Sewer Lines 6/86 7.0 % 20 yrs 2006 1.300,000 1,230,000 varies $2,820,006 $2,"355,V0 Total Revenue Bonds $2,820,000 $2,355,000 Interest Final Bonds Outstanding Annual Purpose Rate Maturity Issued June 30,189 Payment Special Assessments SID 313 7.0 % 1992 $ 100,000 $ 3,000 varies SID 326 7.75% 1988 75,000 0 it SID 328 8.7 % 1999 300,000 150,000 it SID 333 15.0 % 1992 65,000 20,000 of SID 334 14.5 % 1992 14,000 4,000 It SID 335 12.0 % 1992 15,000 6,000 of SID 336 12.0 % 1994 4,500 2,500 it SID 337 7.7396 % 2002 110,000 100,000 it 1981 Sidewalk & Curb 9.5 % 1989 18,000 3,000 it 1982 Sidewalk & Curb 12.0 % 1990 1,000 1,000 it 1983 Sidewalk & Curb 10.0 % 1991 6,500 2,500 " 1984 Sidewalk & Curb 12.0 % 1992 45,000 20,000 " 1985 Sidewalk & Curb 10.0 % 1993 44,600 28,600 " 1986 Sidewalk & Curb 9.0 % 1994 20,987 13,488 " 1987 Sidewalk & Curb 12.0 % 1995 31,275 23,275 " 1988 Sidewalk & Curb 13.0 % 1996 34,758 34,758 " Spec. Light #1 12.0 % 1993 75,000 28,500 " Spec. Light #2 12..0 % 1991 28,500 12,000 " $ 899,120 $ 452.621 Total Special Assessment Bonds $ 899,120 $ 452,621 -------------- -------------- CITY OF KALISPELL pg. 23 of 118 NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 7. Long-term debt_ con't_. Tax Increment Urban Renewal Bonds In December, 1985, the City issued $2,100,000 in Tax Increment Urban Renewal Bonds pursuant to Title 7, Chapter 15, Parts 42 and 43 MCA and pursuant to the Bond Resolution adopted by the Kalispell City Council. These Series 1985 Bonds are considered to be special obligations of the City payable solely from tax increment generated by the area. The City has irrevocably pledged and approriated the tax increment to the payment of the Series 1985 Bonds which have a first lien on all tax increment revenue generated by the area. Purpose Urban Renewal Tax Increment Issue Interest Term of Maturity Bonds Outstanding Annual Date Rate Bond Date Issued 6/30/89 Pymt 12/85 6.2.5-9.5% 16 yrs. 7/l/02 $2.100.000 $1,900,000 varies Total Urban Renewal Bonds $2,100,000 $1,900,000 b.Contracte_d_ Debt Origination Term Due Principal Outstanding Outstanding Purpose Date Date Amount 7/1/88 6/30/89 Enterprise Funds: Storm sewer - Mt. Highway Dept. 8/31/82 8yr 8/31/89 $80.000 $ 20,000 $ 10,000 Solid Waste - Doughty Dawkins 4/18/86 Syr 4/15/89 $209,651 $ 63,516 $ 0 Ambulance - State Intercap program 7/29/88 3yr 8/15/91 $ 24,360 $ 24,360 $ 20,630 General Long Term Debt Group of Accounts Eagles Parking Lot 4/24/80 10yr 7/01/90 $145.000 $ 29,330 $ 0 Eagles Parking Lot 5/01/80 10yr 7/01/90 $130,000 $ 35,173 $ 0 Board of Investment 9/11/87 3yr 8/15/90 $ 39,077 $ 34,500 $ 25,265 Valley Bank 3/15/88 5yr 3/15/93 $ 7,595 $ 7,283 $ 5,973 c.Requirements to amortize debt The annual requirements to amortize all long-term debt outstanding, except compensated absences payable, as of June 30, 1989, including interest payments are as follows: Urban Year ending G.O. SID Revenue Renewal Contract JUNE 30 Bond Bond Bond Bond Totals 1990 67,230 99,568 281,405 251,095 32,757 732,055 1991 69,917 85,623 274,350 254.895 22,424 707,209 1992 67,142 84,471 282,023 254,695 12,022 700,353 1993 69,367 62,865 284,042 254,905 1,384 672,563 1994 66,463 54,980 284,725 256 085 662,253 1995-1999 352,912 225.282 1,261,568 1,291,695 0 3,131,457 2000-2004 71,013 0 1.185,703 783,050 0 2,039,766 2005-2009 0 0 321,595 0 0 321,595 Total $764,044 $612,789 $4,175,411 $3.346,420 $ 68,587 $8,967,251 CITY OF KALISPELL pg 24 of 118 NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 7.Long term debt-con't. d._C�o_mp_e_n_saat_ed Absences Payable Compensated absences payable, which represent vacation, sick leave Compensatory time earned by employees which is payable upon termination, were as follows: Enterprise Funds $ 55,754 General Long Term Debt Group of Accounts $ 356,766 8.Retirement Plans The City participates in the following Retirement Plans: Public Employee's Retirement System All full-time employees except police and firemen are covered by the Montana Public Employees' Retirement System. This plan is administered by the State of Montana. All eligible employees contribute 6% of their salary to the plan, while the City contributes 6.417% of the employees' salary to the plan. The City's contribution to this plan for the year ended June 30, 1989, was 92,951.45. The unfunded past service costs and the actuarially computed value of vested benefits are determined period- ically for the statewide plan and can be obtained from the Public Employees' Retirement Division. Municipal Police Officers' Retirement System The police are covered under the Municipal Police Officers' Retirement System. The plan is a defined contribution/defined benefit plan. State law requires the contributions to be made and the benefits to be paid. The contributions of each policemens' salary are as follows: 6% from each member, or 7.5% if first employed after June 30, 1979, 15.06% from the City and 13.02 from the State (from monies received for insuance premium taxes). The City contribution for the fiscal year ended June 30, 1989. was $66,185.61. The Public Employees Retirement Division of the Montana Department of Administration is charges by Section 19-9-503. MCA to determine the excess and unfunded liability of each city which participates in the Municipal Police Officers' Retirement System. The unfunded liability for the City of Kalispell may be obtained from PERD. The City is to make arrangements with the State to amortize this liability over a period of not more than 40 years. No amounts have been recorded in the accompanying financial statements for this liability. Vested benefits in the plan were not available. Firefighters' Unified Retirement System The firefighters are covered under the Firefighters' Unified Retirement System. The plan is a defined contribution/defined benefit plan. State law requires the contributions to be made and the benefits to be paid. Each member contributes 6% of his salary to the plan. The City's contribution to the plan was equal to 13.02% of the employees salaries. The State also contributes, out of monies received for insurance premium taxes, an amount equal to 22.98% of the firefighters salaries. The City's contribution to the plan for the fiscal year ennded June 30, 1989, was $64,390.66. The unfunded past service costs and the actuarially computed value of vested benefits are determined periodically for the plan and can be obtained from the Public Employees' Retirement Division. pg. 25 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1989 9.Amounts due to and from other Funds/Governments Amounts due to and from other funds and governments consist of the following: Due From General Fund G.O. Bond Parking Retirement Health Fund 4060 SW Sewer Fund 4289 189 S&C 1981 S&C Fund 1983 S&C Fund 1984 S&C Fund 1985 S&C Fund 1986 S&C Fund 1987 S&C Fund SID 313 SID 326 SID 328 SID 333 SID 334 SID 337 Due from Flathead County EPA CDBG 79,595 16,700 1,200 20,050 25,105 91,500 2,527 4,851 100 2,335 7,791 2,936 3,605 1.919 3,205 33,765 41,000 2,710 275 Due To Tax Increment Fund 96,295 Water 137,855 Revolving Fund 107,019 Due to 4,315 Fund 2916-Drug Enforcement 4.315 75,440 Fund 4060 SW Kal. Sewer Const. 75,440 79,126 Fund 4060 SW Kal. Sewer Const. 79,126 1O.Restricted Cash/Investments The following Restricted Cash/Investments were held by the City Treasurer as of June 30, 1989: Special Revenue Funds Community Developement - Rehab Int. Subsidy $ 87.784 Tax Increment - Sinking & Interest 123,046 interest subsidy commercial loans 73.912 bond proceeds 239,528 UDAG loan repayment- rehab grant 26,946 CD loan/grant 60,838 612,054 Enterprise Funds Water - Replacement & Depreciation $ 96,684 Sewer - Replacement & Depreciation wwtp 326.398 - Reserve for Operations 47,000 - Construction 158,672 - Sinking & Interest 113,453 - Contingency 285,797 - Capital Improvement & storm 101,171 Garbage - Replacement & Depreciation 74,915 $ 1204,090 Trust & Agency Funds Valic 457 Deferred Comp. $ 48,617 Performance Bond - bond held 2,980 $ 51�97 Total Restricted Cash/ Investments $ 1,867,741 CITY OF KALISPELL pg. 26 of 118 NOTES TO FINANCIAL STATEMENTS JUNE 30,1989 ll.Fund Equity Reservesofthe City at June 30, 1989 consisted of: Special Revenue Funds: Tax Increment - reserve for sinking & interest $ 123,046 reserve for interest subsidy 73,912 reserve bond proceeds 239,528 Community Developement - reserve for interest subsidy 87,784 UDAG Loan Repayment - reserve for interest subsidy 7,712 reserve for loans/grants 23,393 reserve for rehab grant 408 reserve for comm emergency 9,608 Special Revenue Total $ 565.391 Enterprise Funds: Water - reserve for R & D $ 96,684 reserve for inventory supplies 95,546 Sewer - reserve for R & D $ 326.398 reserve for construction-WWTP 298,161 reserve for operations 47,000 reserve for Capital Improv.-sanitary & storm 168,673 reserve for sinking & interest 113,452 reserve for contingency 285,798 Garbage - reserve for R & D 74,915 Enterprise Funds Total $1,506,626 12.Changes in Contributed Capital A schedule of changes in contributed capital is presented below: Water Contributed Capital 7/1/88 $ 576,786 Add: Capital Grants 20,586 Deduct: Depreciation on assets (15,605) acquired by grants Prior period adjustment Total Contributed Capital 6/30/88 $ 581,767 Sewer Total $ 5,070,258 $ 5,647.044 176,334 (208,018) 196,920 (223,623) (6,206) (6,206) $ 5,032.368 $ 5,614,135 13.Prior Period Adjustments During the current fiscal year, adjustments relating to prior years' transactions were made to the fund balance and retained earnings accounts. The following is a schedule of these adjustments: Fund Amount Reason for Adjustment Airport Fund $ 3,895 Hanger leases have credits for prior airport improvements were booked Sewer Fund $ (10,028) EPA grant study for Phosporus should 6,206 have been a non -operating revenue and (3,822) expense prior year -adjustment effects Contributed capital and Construction in Progress CITY OF KALISPELL pg. 27 of 118 NOTES TO FINANNCIAL STATEMENT JUNE 30,1989 14. Residual Equity Transfers Residual equity transfer consist of the following: General Debt Capital Project Enterprise General Fund 4050 Fire Truck (10,358) $ 13,755 10,358 Fund 4065 1st Alley W Sewer (29.580) $ 29.580 79 S&C (4,500) SID 302 (510) SID 306 (54) SID 307 (1,183) SID 308 (2,243) SID 309 (1,021) SID 315 (3,842) SID 316 (316) (13,755) $ (10,358) 0 (19,222) $ 29,580 General Debt Capital Project Enterprise 15.Segment Information for Enterprise Funds The City maintains four Enterprise Funds which provide water, sewer, garbage and ambulance services. Segment information for the year ended 6/30/89 was as follows: Operating Revenues Depreciation expense Operating Income or loss Net income Current Capital: Contributions Transfers Plant, Property & Equipment: Additions Deletions Net increase in Cash and Cash Equivalent Total Assets Bonds and other long-term Liabilities: payable from operating Revenues WATER SEWER AMBULANCE GARBAGE TOTAL $ 734,493 1040,105 180.583 244.269 2,199,450 105,328 350.988 11,378 35.499 503,193 141,729 186,160 27,076 103,131 458,096 177,831 102,238 26,466 107.494 414,029 20,586 176,350 196.936 29,580 29.580 188,590 311,027 42,164 11,800 553,581 75,054 25,750 100,804 (49,414) 91,405 9.574 83,454 135,019 3,737,649 10.329,737 132,825 343,575 14,543,786 16,516 2,386,086 21,213 10,832 2,434,647 Total Equity $ 3,718,560 $7,881,259 $110,517 $331,607 $12,041,943 16. Pending Litigation The following is a list of litigation pending against the City of Kalispell and the amount of damages claimed by the Plaintiff. The City Attorney has evaluated the potential of loss for each case. Carment Franklin v. City of Kalispell, District Court DU-88-375A, wrongful discharge - damages requested $500,000 Potential of loss - Reasonably possible. Marquart - South Kalispell Sewer District Suing the City over Sewer rates; City Counter sueing for none payment of utility bill $20,000 - reasonably possible ReMax Real Estate suing the City $60.000; City counter suing over the sinking planters and parking lot on Main and 2nd St. E. City suing for costs of $16,000. - reasonably possible pg. 28 of 118 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS June 30, 1989 17. Loans Receivable UDAG Fund loan receivable is the 25 year loan due the City from Goodale and Barbieri, the developers of the Kalispell Center Mall. This money was an Urban Developement Action Grant to the City by HUD in 1984 for the construction of the Mall. The payments from Goodale and Barbieri are a local source of revenue which the City is using to finance the on going Community Developement Program. The term of the loan is 25 year. Interest, deferred for the first year, but accruing at 6% per annum for years 2 thru 4 then 9% for the remaining 21 years. Original Loan Amount $3,336,928 6/30/89 Balance $3,250,393 Tax Increment Fund loan to the 2nd Avenue West Professional Building, a partnership, in the amount of $67,000 dated Dec. 30. 1985. Interest will accrue at the rate of 5% for the first 5 years. For years 6 thru 15 the interest rate will accrue at the rate paid on U. S. Treasury bills as of the 15th day of January of the year in which said payments are due. The loan is authorized pursuant to Title 7, Chapter 15, parts 42 and 43, MCA and an ordinance #933 enacted by the City of Kalispell creating the Kalispell Downtown Redevelopment Plan. The City is authorized to eliminate and prevent the spread of blight by encouraging the redevelopment of land by private enterprise. The loan is for the acquisition of real property for developement as a parking lot. The balance of the loan as of 6/30/89 $ 55,810 Purefax Settlement Receivable is a $375,000 settlement with Morrison Maierle, Inc., contractor for the 1975 construction of the wastewater treatment plant (now abandoned). The City received $125,000 at closing Dec. 1986 and $90,000 was paid Dec. 1987, $90,000 paid Dec. 1988 and $95.000 due Dec. 1989. Since EPA contributed to the original construction of the Waste — Water Plant, we paid $138,654.00 to EPA for reimbursement of abandoned equipment and legal expenses. The City will use the remaining monies for construction of a new plant mandated by EPA for phosphous removal. 18. Deferred Revenue The above mentioned loans are offset with deferred revenue accounts. Uncollected taxes receivable in governmental funds are offset with deferred revenue accounts as explained in the "basis of accounting". pg. 29 of 118 ANALYSIS OF PLEDGED SECURITIES 06/30/89 FOR THE CITY OF KALISPELL BANK ACCOUNT BALANCE PLEDGED AMOUNT DESCRIPTION & MATURITY NORWEST: CHECKING#2030 $466,973.73 $100,000.00 FDIC INS. 50,000.00 G.O. BONDS GEORGIA STATE 6.50 MATURE 01/01/90 REHAB CHECKING 80,477.16 POOL MM ACCT. 27,444.11 ------------- TOTAL NORWEST $ 574.895.00 FIRST FEDERAL: COMM. DEV. FUNDS 01-01002410 CDBG-CD 60.837.94 01-01012895 CDBG 26,945.57 Rehab grant -UDAG 408.26 CD Account -UDAG 23,393.01 Int. Subsidy-UDAG 7.712.23 Loan Closing-UDAG 0 Emergency-UDAG ------------ 9,607.85 TOTAL 1ST FED. $ 128,904.86 VALLEY BANK: CHECKING $ 98,275.67 REPO AGREEMENT $2,244.000.00 200.000.00 G.O. BONDS PRINCE GEORGES COUNTY MD. MATURE 6/30/93 100,000.00 VIRGINIA BEACH VA GO WATER/SEWER SER 77-B 5.60% MATURE 10/01/93 $450.000.00 $100,000.00 FDIC INS. 81,108.16 MORTGAGE LOAN 01-01093259 ----------- VALLEY BANK SAFEKEEPING $181.108.16 $100,000.00 FDIC U.S. TREASURY NOTES: $1,000.000.00 T-BILL #912827TP7 5/15/93 1,000,000.00 FNMA Q 8.0% 4/10/91 500.000.00 T-BILL #912827UR1 11/15/89 500.000.00 T-BILL #912827WA6 3/31/92 ------------- AMERICAN NATIONAL BANK ST. PAUL-SAFEKEEPING TOTAL VALLEY $2.342,275.67 $3,000,000.00 S & C WARRANTS $64.033.40 CITY DEVELOPER'S CD 500.00 CITY PETTY CASH 750.00 CITY VALIC-DEFERRED COMP. $48,618.99 CITY EMPLOYEE'S ------------- ------------- ------------- ------------- TOTAL DEPOSITS $3.159.977.92 $3.731.108.16 F- 111. Financial Statements — Continued C. Individual statements — By fund type ,,I'll Page of pages 1. General fund a. Balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule FORM 80C-1 (4-21-89) Page 18 GENERAL FUND BALANCE SHEET 31 118 1---- Paiju al paijus Account number Description General fund 101000 ASSETS Cash/investments — unrestricted $ 12,183 102000 Cash/investments — restricted _ 103000 Petty cash 550 TOTAL for combined statement $ 12,733 111000 *Taxes rec. — mobiles $ 113000 "Taxes rec. — real 496,858 114000 *Taxes rec. — net proceeds 115000 'Taxes rec. — personal 129,691 _ 116000 *Protested taxes rec. 294,266 116900 Protested tax advance (credit) _ 118000 "Special asset. rec. TOTAL for combined statement $ 920,815 120000 Other receivables $ TOTAL for combined statement $ 130000 Due from and adv. to $ TOTAL for combined statement $ 140000 Prepaid expenses $ TOTAL for combined statement $ 150000 Inventories $ TOTAL for combined statement $ "TOTAL ASSETS $933,548 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. pay./reg. wts. pay. $ 202100 Accounts payable 12,202 203100 Judgements payable 204000 Contracts/lease — purchase/loans payable 205000 Matured payable 206000 Accrued payable 1,256 207000 Vouchers payable TOTAL for combined statement $ 13,458 211000 Due to TIP funds $ 79,595 212000 Due to government TOTAL for combined statement $ 79,595 214000 Deposits payable $ TOTAL for combined statement $ 0 223100 Defer. rev. — real S 496,858 _ 223200 Defer. rev. — personal 129,691 223300 Defer. rev. — spec. assm. 223400 Defer. rev. — protested 294,266 223600 Defer. rev. — net proceeds 223700 Defer. rev. — mobile homes TOTAL for combined statement $ 920,815 "TOTAL LIABILITIES $ 250000 FUND EQUITY Reserves $ TOTAL for combined statement $ 271000 Fund balance $ (80,320) TOTAL for combined statement $ • •TOTAL LIABILITIES AND FUND BALANCE ►► $ 'Report receivables nest of uncollectiblus. "Total a15uts inuM uyual total habllltle- and lend balance. r uhm but.1 1.1 : 1 aui I'age 19 GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 32 118 Page of pages Account number Revenues Item code Actual (a) Budget after transfers (b) 311010 Real property 311020 Personal property 120,800 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 22,298 313000 Tax title sales 314000 Light vehicle tax 80,629 310000 TOTAL TAXES --- o T01 $ 1,214,818 $ 1,262,173 321010 M.V. plate fees (city/town) T24 $ 46,066 $ 321020 5% new use tax T24 321030 Title reg. fee (city/town) T24 1,936 321040 Other T24 321070 Recreation vehicle fee T24 Q 929 321005 M.V. Flat fee 322010 Alcohol beverage licenses and permits T99 17,700 322020 General business/ professional/occupational licenses T99 2,545 322040 Gambling licenses and permits T99 25,885 26,500 323010 Building and related permits T99 63,510 323030 Animal licenses T99 1,494 323040 Other miscellaneous permits T99 17 10 320000 TOTAL LICENSES/ PERMITS ----:1 $ 159,153 $ 201,200 331000 Federal grants (list) B89 $ $ Gen. Purpose Block ant 0 6,500 333020 Taylor Grazing Act 889 333040 Payments in lieu of taxes 830 334000 State grants (list) C89 335010 Liquor tax apport. C89 52,559 60,000 335015 Wine tax apport. C89 1,753 11800 335020 Beer tax apport. (city/town) C89 25,390 25,000 335030 M.V. tax — Ad valorem C89 21,090 17,000 335035 Aircraft registration C89 335056 Corporation license tax C89 39,178 67,231 335065 Severance tax C30 335075 Video poker apport. C89 189,867 155,579 335080 911 emergency number C89 335085 Child support incentive C79 336010 F.W.P. payments C89 337000 Local grants 1389 338000 Local shared revenue D89 339000 Local payments in lieu of taxes D30 330000 TOTAL INTER- GOVERNMENTAL —►- $ 329,837 $ 333,110 FORM BOC 1 K-21-89) Page 20 GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 33 1 18 Page of pages Account number Revenues Item code Actual (a) Budget after transfers (b) 341010 Miscellaneous collections A89 $ 1,828 $ 800 341020 County attorney fees A89 341041 Clerk & recorder fees A89 341042 Election fees A89 341050 District court clerk's fees A89 341060 County treasurer's fees A89 341070 Planning fees/Bd of Ad ' A89 700 1 000 341020 Admin. Transfers 155,489 153,235 342010 Law enforcement A89 5,744 6,500 342011 Sheriff's fees A89 342012 Board of prisoners A89 342025 Fire hydrant inspection3 20,000 20,000 343000 Public works charges A89 343005 Central Garage 54,000 47,500 344000 Public health charges A89 345000 Social & economic services A89 346000 Culture & recreation charges A61 5,276 1,500 346030 Pool 49,647 45,000 340000 TOTAL CHARGES FOR SERVI► CES --► $ 292,684 $ 275,535 351011 Justice court fees — 50% share $ $ 351012 Civil fines 351020 District court 351030 City courts 213,976 184,600 351040 Other 350000 TOTAL FINES/ FOREITURES �--: U99184,600 $ $ 361000 Rents/leases $ 577 $ 175 362000 Other miscellaneous revenue 339 1,220 365000 Contributions and donations 367000 Sale of junk or salvage 337 360000 TOTAL MISCELLANEOUS —► U99 $ 1 253 $ 1 395 371000 Investment earnings U20 $ 65,893$ 372000 Royality earnings U40 370000 TOTAL INVESTMENT/ ROYALTY — ----- o $ 65,893 $ 30,000 TOTAL REVENUES -----► g 2,277,614 $ 2 288,013 FORM BOC-1 14-21.89) Page 21 ao � m co a cc2 O �, r V' 03 m O C w dl 00 cc Ln Cr O Lr M N Ln to M M 6- m - Nr,•- r d> M - m N �O M p w M w 00 C) Ill In dl d' p r M M N N W N r r N VLr y N N N 0) r W to O CN l0 N In in O M m -W c 00 N r rr m m O r y ... 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I Z TL O d H 0'. O U) W Qr r 0E 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 v:3 Zr 00 00 O O O O O 00 O O O O Q c W O r N M d 0 0 h M M O V-N M d O O N M d it) OJ O a 0 0 O O O O O O O O r r r r r x M m M M M M M M M M M M M M M W d d d d d d d d d d d d d d d d d d d d d d d d d FORM 8OC-1 0-21.89) Page 23 00 ,- a 0 d N 4) O1 yy v- 41 a [A C �0 v m~ N N N N N N i0 N in U O mva d ON ON 00 o u1 r M 0 o Q ('0 o r r o0 N N N N N N C O UO M M O N N C N N O V m C N N N N N N C E v M M M M M M N M 0 al O '_'' h h M W D7 OD towt0 tD to to b U U. LL LL LL LL LL LL U.LL LL U. LL LL W V o c O co 00 Q 2 0) a Q C4) 0) U m L 2EG G n. > z a.0 U. N N N N N z E 47 M M M M M M N M r O h M W 00 00 W 10 0 tD tD 0 1D W t.9 0 0 0 t7 t7 0 CJ O a O z Q Z = my _ .L.. 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Q 0 Z E O m z t0i > N 1Ji1 m� N a 4)a o E •0 0 9 N 0 a m O J O � 'C W O N H •C ? 47 Fn C U •U E" 0 C 00 c W d r 4� a= SOD N Y c3•i C 5 E d� .C� x E JV .� m C m 4Ui a JW J� � > . d w w L) Q> > -1 tL 0 0_ n. to t(� p= V Q v F a Lu �, V OUA o 0 00 N 00H V OC N W tY c 7 ,p F• °oE o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o N o 0 0 0 0 U O Q C O O O O O O O O 0 0 0 0 M -t I0 LVO O O O O O yzj O r N M et La 00 0, NM et 't O 0 .- N O p O O O O O O O O O O O O O O coO � O 0 0 0 0 x W t0 iD 9) to w La w 0 0 0 w0 to 0 "T 0 h h h h W d I* d e a le It v R a a 4 4 a d It at st v v FORM 80C-1 14-21-89) Page 24 N OJ N 0) f0 r- O. N O N y N M o a iN �` 7 +- m _ N Q 00 ri M O �v 7U 00 M M C � N my0 N M 0 XS aQ F- 0 0 0 Op �0 _ O c� O v 'C O 7 w W W O ,+ aa) a r V in U. Z Z Z Vi W o 0 Z c Q o'—c°0 d Q N 0 U m VEC G Z a 7 3 da U. yr v,piN <. v, Z E� W Z W Z W Z us cps � C7 Z Q ; o 00 - rn o �T = ;, 00 M .- D V ZONOO N .-I d V N `— ,-I N M �I Z N �� a Q N �.c0 N W W NE Z cc as trr yr N irr yr yr ,LL v 0 O N W 0 W OD 00 Z Z W W CD N W �(D� c W n NV i W U. yr vt +n us yr yr ~ E_ w W W W Z WW Z Z i W � Q t N V N co O m V c � 3 to > cc N n ° v E W N o U C O :I-> _V j CDO -0 > cc O• '° > p S d N N m Z+ N U v N H C N r t� D: W 3 N N •• p O N 7 �, Z W m p O d .,, m . O O N m c m C O p Q '� 0� Ci N C W GU m U 'o m 7 Qd w N (% a c -Aa) m 01 � 3 a m „u1-5o CL o oz m5o c c N W O: r pUE G o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U7 Z0 0 0 0 0 0 00 0 0 0 0 0 0 0 Q c w O N M O O Q b O O O O N M 0. 0 0 0 0 0 o a o 0 0 0 0 0 x v v a 00 co 0) a a v w w W a In LD In to FORM BOC-1 14-21-891 Page 25 FORM 90C-1 (4-21-89) Page 26 111. Financial Statements — Continued C. Individual statements — By fund types 39 118 Page of pages 2. Special revenue funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule county only FORM aoc-1 (4-21-89) Page 28 SPECIAL REVENUE FUNDS FY 89 ALL FUNDS COMBINING BALANCE SHEET 40 1 18 Page of pages Account number Description Fund N/Name Fund //!Name Fund N/Name Comp. Ins. 2360 (d) Airport 2170 la) Tax Increment 2180 (b) Parking 2320 (c) 101000 ASSETS Cash/investments (unrestricted) $ 2,697 S 138,707 $ 418 $ 4 7, 4 0 8 102000 Cash/investments (restricted) 436,486 103000 Petty cash TOTAL for combined statement $ 2,697 $ 5 7 5, .19 3$ 418 $ 47,408 111000 *Taxes rec. - mobiles S S S S 113000 *Taxes rec. - real 447,087 83,055 114000 'Taxes rec. - net proceeds 115000 *Taxes rec. - personal 132,332 22,683 116000 "Protested taxes rec. 7,935 11,623 116900 Protested tax advance (credit) 118000 'Special assm. rec. TOTAL for combined statement $ 0 $ 587,354 $ 0 $ 117,361 120000 Other receivables $ $ 55,810 $ $ -Interest TOTAL for combined statement $ ,655 $ 57,465 $ $ 130000 Due from4Kd(kWXfi6 funds $ S 96,295 $ S f6ifAA09m Gov't combined statement S $ 96,295 S S 140000 Prepaid expenses S $ $ $ 21,094 TOTAL for combined statement $ $ $ $ 21 094 150000 Inventories $ $ $ $ TOTAL for combined statement $ $ $ $ Mill ••TOTAL ASSETS --► $ 2,697 $ 1,316,307 $ 418 $ 185,863 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. pay./reg. wts. pay. $ 155,971 $ $ $ 64.867 202000 Accounts payable 203000 Judgements payable 204000 Contracts/lease-purchase/ loans payable 206200 Matured int. payable 206000 Accrued payable 49, 1 207000 Vouchers payable TOTAL for combined statement $ 205,128 $ 6,375 $ 2 8 5$ 68,450 211000 Due to funds $ $ $ 1,200 $ 212000 Due to govt. TOTAL for combined statement $ 0 $ 0 $ 1 2 0 0$ 0 Defer. Rev. -loan R t. $ 55,810 $ S 223100 Defer. rev. - real 447,087 83,055 223200 Defer. rev. - personal 132, 332, 22,683 223300 Defer. rev. - spec. assm. 223400 Defer. rev. - protested 7,935 11,623 223600 Defer. rev. - net proceeds 223700 Defer. rev. - mobile homes TOTAL for combined statement $ 0 $ 6 4 3 164 $ 0 $ 117,361, "TOTAL LIABILITIES --► $ 205,128 $ 649,539 $ 1,485 $ 185,811 250000 FUND EQUITY RESERVES - TOTAL for combined statement $ 0 $ 436,486 $ 8 $ 0 271000 Fund balance $ (202,431 $ 230,282 $ ( 1,067$ 52 TOTAL for combined statement $ (202,431) $ 666,768 $ ( 1 0 6 7$ 52 "TOTAL LIABILITIES AND FUND BALANCE --ry- $ 2,697 $ 1 , 316,307 $ 418 $ 185,863 'Report receivables net of uncollectibles. "Total assets must equal total liabilities and fund balance. FORM 60C•1 (4-21.B91 Page 29 SPECIAL REVENUE FUNDS FY 89 ALL FUNDS COMBINING BALANCE SHEET 41 1118 Page of pages Account number Description fund N/Name Fund X/Name Fund M/Name Dgc©rative Light Maint. 2401 (d) Retirement 2370 (a) Health 2380 (b) Light Maint. 2400 (cl 101000 ASSETS Cash/investments (unrestricted) $ 3 S 58 S 5,842 S4,991 102000 Cash/investments (restricted) 103000 Petty cash TOTAL for combined statement $ 3 S 5 8 g S 111000 'Taxes rec. - mobiles $ S $ S 113000 *Taxes rec. - real 67,622 57,748 114000 *Taxes rec. - net proceeds 115000 'Taxes rec. - personal 18,418 15,707 116000 • Protested taxes rec. 32,886 19,671 116900 Protested tax advance (credit) 118000 *Special assm. rec. 5,958 1,364 TOTAL for combined statement $ 118,926 $ 93,126 S 5,958 $ 1.364 120000 Other receivables S $ S S ":. TOTAL for combined statement $ $ $ $ 130000 Due from and adv. to 6 $ S $ TOTAL for combined statement S S S $ 140000 Prepaid expenses 6 S S S ._ TOTAL for ` combined statement S S $ S 160000 Inventories S S S $ `w TOTAL for combined statement S $ $ S • •TOTAL ASSETS -►► S 118,929 S 93,184 S11.8clo $ 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. pay./rag. wts. pay. $ $ $ S 202000 Accounts payable 14,274 14,977 138 203000 Judgements payable 204000 Contracts/lease-purchase/ loans payable 206200 Matured int. payable 206000 Accrued payable 134 167 207000 Vouchers payable TOTAL for combined statement 8 14,408 $ 15,144 $ 138 S A 211000 Due to funds $ 20,050 9 25,105 $ S 212000 Due to govt. TOTAL for combined statement 8 20,050 S 25,105 S 9 S 9 a $ 6 s 223100 Dater. rev. - real 67,622 57,748 223200 Defer. rev. - personal 18,418 15,707 223300 Defer. rev. - spec. assm. 5,958 1,364 223400 Defer. rev. - protested 32,886 19,671 223600 Defer. rev. - net proceeds 223700 Defer. rev. - mobile homes _-gombined TOTAL for statement.- $ U -r,1. 2 6 $ 5,958 S 1,364 ••TOTAL LIABILITIES ---�- $ 1.153 384 S 133,375 S $ 1,164 250000 FUND EQUITY RESERVES - TOTAL for combined statement S $ $ $ 271000 Fund balance $ (34,455) $ (40,191) $ 5,704 $ 4,593 7wTOTAL for combined statement . $ (34,455) S (40,191) S 5,074 S 4,593 •• TOTAL LIABILITIES AND FUND BALANCE _...0$ 118,929 $ 93,184 8 11,80 S 5,957 *Report receivables net of uncollectibles. •*Total assets must equal total liabilities and fund balance. FORM 80C• 1 14 21.99► Page 29 SPECIAL REVENUE FUNDS FY 89 ALL FUNDS COMBINING BALANCE SHEET 42 1 1 a Page of papas Account number escr Description Fund X/Name Fund N/Name Fund M/Name Community Deve ;p, ment 2880 Id) Gas Tax 2420 lal eczal Street kin. 2500 Ibl Revenue Sharn 2710 lc) 101000 ASSETS Cashlinvestments (unrestricted) S 59,439 $ 58,067 $ 0 $ 102000 Cash/investments (restricted) 87,784 103000 Petty cash 5wTOTAL for combined statement $59,439 $ 58.067 $ 9 S 87,784 111000 'Taxes roc. — mobiles 9 S S S 113000 *Taxes rec. — real 114000 *Texas rec. — net proceeds 115000 *Taxes rec. — personal 116000 *Protested taxes rec. 116800 Protested tax advance (credit) 118000 • Special assm. rec. 27,806 ,;E'..-.. TOTAL for combined statement $ 0 $ 2 7 0 8 6 $ 9 $ 9 120000 Other receivables 9 9 4 S TOTAL for combined statement $ $ $ $ 130000 Due from and adv. to S S S S " TOTAL for combined statement $ $ $ $ 140000 Prepaid expenses S S S S TOTAL for combined statement $ 8 S $ 160000 inventories S S S S TOTAL for combined statement S $ S S "TOTAL ASSETS---►► $ 59,439 g 85,873 $ 8 $ 87,784 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. pay./rag. wts. pay. S S S S 202000 Accounts payable 2,674 853 203000 Judgements payable 204000 Contracts/lease-purchase/ loans payable 205200 Matured int. payable 206000 Accrued payable 207000 Vouchers payable amTOTAL for combined statement 8 2, 6 7 4$ 853 $ 8 $ A 211000 Due to funds S S $ $ 212000 Due togovt- ... TOTAL for combined statement $ 9 $ A $ 8 $ 8 S $ S S 223100 Defer. rev. — real 223200 Defer. rev. — personal 223300 Defer. rev. — spec. assm. 223400 Defer, rev. — protested 223600 Defer. rev. — net proceeds 223700 Defer. rev. — mobile homes TOTAL for ��m�►Ined.ete'.ae',ant _$ -. - _. . S _.-2 7 , 806 $ _ 9, $ 9 • •TOTAL LIABILITIES — is. S r' 2, 67 $ 28,659 S A $ 8 26000O - for FUND EQUITY RESERVES— TOTAL combined statement $ $ $ $ 87,784 t 271000 r.y Fund balance S 56 76 $ 57,214 S 8 S 8 TOTAL for combined statement $ 56 76 $ 57 214 $ A $ 87,784 : "TOTAL LIABILITIES AND FUND BALANCE $ —.—o► 59, 43 S 85,873 S 8 $ 87,784 *Report receivables net of uncollectibles. • *Total assets must equal total liabilities and fund balance. FORM eoC•114.21 aa1 Papa 29 SPECIAL REVENUE FUNDS FY 89 ALL FUNDS COMBINING BALANCE SHEET 43 118 Page of pages Account number Description Fund #/Name Fund #/Narne Fund #/Name TOTAL q��' ALL FUNDS (d) UDAG Loan Repayment 2886 la) Drug Enforce- ment Grant 2916 lb) (c) 101000 ASSETS Cash/investments (unrestricted) $ 123,801 s 2,419 $ $ 441.4S2 102000 Cash/investments (restricted) 41,121 565,391 103000 Petty cash TOTAL for combined statement S 164,922 $ 2,419 $ $ 1,008,1141 111000 'Taxes rec. - mobiles S S $ $ 113000 *Taxes rec. - real 655,512 114000 *Taxes rec. - net proceeds 115000 *Taxes rec. - personal 189,140 116000 *Protested taxes rec. 72,115 116900 Protested tax advance (credit) 118000 *Special assm. rec. 35,128 TOTAL for combined statement $ 9 $ 8 $ $ 951,895 120000 Other receivables $ 3,195,751 s $ $ 3,251,5bl TOTAL for combined statement $ 3,195,751 $ S 1,655 $ 3,253,216 130000 Due from and adv. to S $ $ $ 96,295 TOTAL for County combined statement $ 4,315 $ 4,315 $ 4,315 $ 100,610 140000 Prepaid expenses $ $ S $ 21,094 TOTAL for combined statement $ $ $ $ 21,094 150000 inventories $ $ $ $ TOTAL for combined statement $ S $ $ 0 *TOTAL ASSETS No S3,360.67-1 6.7-14S S5,335,658 201000 LIABILITIES AND FUND EQUITY Liabilities Wis. paydreg. wts. pay. $ $ $ $ 220,838 202000 Accounts payable 46,461 203000 Judaements payable 204000 Contracts/lease-purchase/ loans payable 205200 Matured int. payable 206000 Accrued payable 53,049 207000 Vouchers payable TOTAL for combined statement $ 5,730 1,163 $ $ 320,348 211000 Due to funds $ S $ $ 46,355 212000 Due to govt. TOTAL for combined statement $ 9 S 9 S $ 46,355 $ , 95,75 S $ S ,251,561 223100 Defer. rev. - real 655,512 223200 Defer. rev. - personal 189,140 223300 Defer. rev. - spec. assm. 35, 128 223400 Defer. rev. - protested 72,115 223600 Defer. rev. - net proceeds 223700 Defer. rev. - mobile homes TOTAL for combined statement $ 3,195,751 $ Q., $ $ 4,203,456 "TOTAL LIABILITIES No $ 3,201 481 $ 1 163 $ $ 4,570,159 250000 FUND EQUITY RESERVES - TOTAL for combined statement $ 41,121 $ $ 565,391 271000 Fund balance $ 118,071 $ 5,571 $ $ 200,108 TOTAL for combined statement $ 159,192 s 5,571 $ $ 765,499 •*TOTAL LIABILITIES AND FUND BALANCE 3360r673 $ r 6,734 773 4 T$ 335,658 *Report receivables net of uncollectibles. 'Total assets must equal total liabilities and fund balance. FORM BOCA (4.21-891 , Page 29 FY 89 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 44 18 Page of pages Account number Revenues 2170 Ai rt 2180 TIF Item code Actual (a) Budget after transfers b Item code Actual a Budget after transfers b 311010 Real property $ $ $ 723,336 $ 956,044 311020 Personal property 95,187 60,160 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 10 5 9 3 4,500 313000 Tax title sales 314000 Light vehicle tax 363000 Special assessments 310000/ 363000 TOTAL TAXES No T01 S $ T01 $ 829,116 $ 1,020,704 321010 M.V. plate fees (road) S S S S 321030 Title reg. fee (road) 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ ► PERMITS--------N T24 S S T24 S $ 331000 Federal grants (list) B89 $ $ B89 $ $ 332000 Federal shared revenue 889 889 333010 Forest Reserve Act B89 B89 333030 Bankhead Jones Act 889 B89 333040 P.I.L.T. 889 B89 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 C89 336040 Gas tax apportionment C89 C89 i 336050 Ins. premium apport. C89 C89 335055 Corporation license tax C89 C89 335060 Coal tax apportionment C89 C89 336065 Severance tax C89 C89 335070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 _ 330000 TOTALINTER- GOVERNMENTAL —► S $ $ S 341010 Miscellaneous collections S $ $ $ 341060 Clerk of court fees 340000 User fees TOTAL CHARGES FOR SERVICES ----► A89A89 12,426 $ 12,426 5,145 S 5, 14 5 S S 350000 TOTAL FINES/ FORFEITURES ----ON U99 S S U99 $ $ 360000 a e or Lana'9— c� eed frm,Loan �(1�`1AL onation MISCELLANEOUS--►► 8 I b7b S.575S175?0001 t3 6,380 S 360 S 0 6,460 6,360 371000 Investment earnings U20 $ $ U20 $ 84,299 $ 37,500 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY --►► S S S 84,299 $ 37,500 TOTAL REVENUES------f o S 14,001 $ 180,145 $ 919,775 S 1,064,564 FORM 80C•1 14-21-091 Page 42 89 FY SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - Continued 45 118 Page of pages Account number Expenditures 2170 Airport 2180 TIF Item code Actual la) Budget after transfers (b1 Item code Actual (a) Budget after transfers b 410300 Judicial services $ $ $ $ 411000 Plan. & res. serv. Admin. 40.141 411240 City Hall Imp. 4 094 111,700 TOTAL GENERAL GOV'T S $ S 44,235 $ 151,841 420340 Juvenile probation $ $ $ $ 420700 Emergency services TOTAL PUBLIC SAFETY S $ $ $ 430200 Road and street services /li _ hits S $ $ 194,997 $ 280,856 430300 Airport 9,632 15,257 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC WORKS 1110- $ 9,632 $ 15,257 S 194,997 $ 280,856 440400 Mental health $ S $ S 440500 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH ----i $ $ $ $ 450100 Welfare is $ $ S 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV. ----►► $ $ $ $ 460100 Library S S S $ 460200 Fairs 460400 Parks and recreation 17,248 17,248 Griffin Field 4,244 4,244 TOTAL CULTURE & REC. $ $ $ 21,492 S 21,492 470000 Housing & comm. develop. Z $ S 76,088 S 100,000 Land assemblege 614,848 977,547 TOTAL HODS. & COMM. DEVEL. ---► S S S $ 480000 Consev. and nat. res. $ $ $ $ TOTAL CONS. & NAT. RES. --�" $ $ S $ 490400 Interest on reg. warrants $ . $ 9, $ $ 490500 Other interest debt 155,000 Prin & Int.-TIF Bond 252,283 252,283 TOTAL DEBT SERVICE --i► $ 9,357 $ 164,500 $ 252,283 $ 252,283 510000 Miscellaneous $ $ S $ TOTAL MISCELLANEOUS -W S $ S $ • TOTAL EXPENDITURES BY ACTIVITY -----► $ 18,989 S 179 757 S 1,203,943 $ 1,784,019 100 Personal services $ S $ 114,730 $ 133,311 200-800 Supplies, services, materials 18,989 24,767 469,277 686,014 910-940 Equipment, land, building 155,000 612,848 850,000 950 Construction 7,088 114,694 777777 • TOTAL EXPENDITURES --- BY OBJECT ► $ 18,989 $ 179 757 $ 1,203,943 $1,784,019 ' Total expenditures by object should equal total expenditures by activity. FORM ROC-1 ;,,-21 89) -- Page 43 89 FY SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 46 I'll Page of pages Account number Revenues 2320 Parkinq 2360 Comp. Ins. Item Actual code la) Budget after transfers b Item code Actual a Budget after transfers b 311010 Real property S S g 156,172 g 203,260 311020 Personal property 14,886 15,000 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 1,811 1,225 313000 Tax title sales 314000 Li ht vehicle tax 10,411 7,725 363000 S ecial assessments 310000/ 363000 TOTAL TAXES g T01 g T01 $ 183,280 S 227,210 321010 M.V. plate fees (road) S S $ 1,018 2,300 321030 Title reg. fee (road) 321040 Other 100 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS ----o g T24 g T24 g 1,018 S 2,400 331000 Federal grants Ilist) 889 $ S 889 $ $ en.Purpose block ant 825 332000 Federal shared revenue 689 889 333010 Forest Reserve Act 689 B89 333030 Bankhead Jones Act 889 689 333040 P.I.L.T. B89 B89 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 C89 335040 Gas tax apportionment C89 C89 335050 Ins. premium apport. C89 C89 335055 Corporation license tax C89 C89 44,6633 8,000 336060 Coal tax apportionment C89 C89 335065 Severance tax C89 C89 335070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 330000 TOTALINTER• GOVERNMENTAL —i►- S g $ 4,633 S 8,825 341010 Miscellaneous collections $ $ S $ 341050 Clerk of court fees 34300C 340000 Parking Collectio TOTAL CHARGES FOR SERVICES ON s 49,383 A89 $ 48,208 $ A89 $ $ 360000 TOTAL FINES/ FORFEITURES ON U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS No S A $ $ $ 371000 Investment earnings U20 $ $ U20 $ $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY ---► $ S S S TOTAL REVENUES-----i► S 77,495 g 85,408 g 188,931 S 238,585 FORM aOC•1 W21-891 Page 42 89 FY47 SPECIAL REVENUE FUNDS 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Page of pages 2320 Parking 2360 ComiD. Insurance Account number Expenditures Item Actual Budget after transfers Item Actual Budget after transfers code code (a) (b) (a) (b) 410300 Judicial services ;P $ 777 s 411000 Plan. & res. serv. TOTAL GENERAL GOV'T 420340 Juvenile probation $ $ 420700 Emeruencv services 7777 TOTAL PUBLIC $ $ SAFETY 430200 84 858 S 92 301 430300 AirKingW 431100 Weed control 777 777 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC 84,858 $ 92,301 $ WORKS 440400 Mental health 440500 Other hth. serv. & clinics 440700 insect and pest control TOTAL PUBLIC $ $ HEALTH 450100 Welfare S $ S $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON.SERV. 460100 Library S S $ $ 460200 Fairs 460400 Parks and recreation TOTAL CULTURE $ & REC. 470000 Housing & comm. develop. $ $ TOTAL HODS. & $ $ $ COMM. DEVEL. 0, 480000 Consev. and nat. res. S $ 777 TOTAL CONS. & 41 $ $ NAT. RES. 490400 Interest on reg. warrants 9 $ $ 6,171 s 6,000 490500 Other interest 49060 Mortgage Debt 6570 ,2 75933 , TOTAL DEBT $ 65,70, s 75, 933 $ 6,171 $ 6,000 SERVICE ON 51000.0, MiscellangAu# $ $ $ -X. Spec. Assessment 55, 0 Liab. Insurance 7 144,760 660 TOTAL MISCE LLAMEOUS 59 0 $ 144,760 190,660 •TOTAL EXPENDITURES BY ACTIVITY $ 151,15- $ 168,231 $ 150,931 s 196,660 100 Personal services $ 45,65f $ 50,06' $ $ 200-800 Supplies, services, materials 105,4911 118,17- 150,931 196,660 910-940 Equipment, land, building 950 Construction ; 7w* TOTAL EXPENDITURES g 151 15"$ 168,231 $ 150,931 g 196,660 BY OBJECT 1 Total expenditures by object should equal total expenditures by activity. FORM 80C- 1 14-21-89) P;- Al 89 FY SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 48 118 Page of pages Account number Revenues 2370 Retirement 2380 Health Item code Actual la) Budget after transfers b Item code Actual a Budget after transfers b 311010 Real property $ 129,260 $ 152.669 $ 106.5 8 $ 126,799 311020 Personal property 11,738 21,610 8.662 23,300 311030 Motor vehicle 311040 Net proceeds 312000 Pen.lint. on del. taxes 2,602 1,900 1,794 1,500 313000 Tax title sales 314000 Li ht vehicle tax 7,423 4,890 7,029 5,450 363000 Special assessments 310000/ 363000 TOTAL TAXES T01 $ 151,023 $ 181 069 ' T01 $ 124,003 $ 157,049 321010 M.V. plate fees (road) $ 752 $ 1,450 $ 666 $ 1,800 321030 Title rag. fee (road) 321040 Other 321070 Recreation vehicle fee 65 75 320000 TOTAL LICENSES/ PERMITS - —b T24 $ 752 $ 1 515 T24 $ 666 $ 775 331000 Federal grants (list) 889 $ $ 889 S $ 8 500 600 332000 Federal shared revenue 889 B89 333010 Forest Reserve Act 689 B89 333030 Bankhead Jones Act 889 889 333040 P.I.L.T. 889 889 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 336036 Aircraft registration C89 C89 335040 Gas tax apportionment C89 C89 336060 Ins. premium apport. C89 C89 335056 Corporation license tax C89 3,403 6,450 C89 2,919 6,500 335060 Coal tax apportionment C89 C89 336065 Severance tax C89 C89 336070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 330000 TOTALINTER- — GOVERNMENTAL ►► $ 3,403 g 6,950 $ 2,919 g 7,100 341010 Miscellaneous collections $ $ $ S 341060 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES --Im A89 $ $ A89 S $ 360000 TOTAL FINES/ FORFEITURES —►- U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS No $ $ S S 371000 Investment earnings U20 $ $ U20 S $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY ---� $ $ $ $ TOTAL REVENUES ---► 15 5 , 17 8 S $ 189,534 S 127,588 S 166 024 ' POHM 60C•1 (4.21•US) Page 42 SPECIAL REVENUE FUNDS 89 FY 49 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - Continued Page of pages 2370 Retirement 2380 Health Account number Expenditures Item Actual Budget after transfers Item Actual Budget after transfers code code (a) lb) (a) (b) 410300 Judicial services $ 2,129 S 2,129 g 3,936 S 3,936 411000 -M7j.-grrUS.-"rV City 952 952 1,968 1 Administration 11,386 11,386 33,768 33,768 TOTAL GENERAL $ 14,467 $ 14,467 $ 39,672 $ 39,672 GOWT 11110- 420340 Juvenile probation S $ $ $ 420700 Emergency services 420100 PD 74,118 74,118 59,317 59,317 420400 Fire 64,391 64,391 43,224 43,224 -420500 Bldg. 3,912 3,912 6,222 6,222 TOTAL PUBLIC $ 142,421 S 142,421 108,763 $ 108,763 SAFETY 430200 Road and street services $ $ $ 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 77, 77, 430900 Cemetery services 430100 DPW 8,031 8, 031 9f947 9,947 TOTAL PUBLIC $ 8,031 8031 , $ 9,947 9,947 WORKS 0- 440400 Mental health $ 440500 Other hth. serv. & clinics 440700 insect and pest control 440600 Animal 636 b36 41 841 TOTAL PUBLIC 636 $ 636 $ 841 S 841 HEALTH 450100 Welfare S $ $ 450200 Veterans services 1 450300 1 Aging services 1450400 1 Extension services TOTAL HODS. & IS , . i Is COMM. DEVEL. 00 480000 Consev. and nat. res. S S $ TOTAL CONS. & $ $ $ NAT. RES. 490400 interest on reg. warrants S 150 s 150 $ 224 S 500 490500 Other interest TOTAL DEBT $ $ $ SERVICE r5 1-0 000 Miscellaneous $ $ :!.1 $ Is TOTAL MISCELLANEOUS---*- $ $ TOTAL EXPENDITURES BYACTIVITY $ 172,208 S 172 208 5 170F880 $ 171,156 100 Personal services $ 172,058 S 172,058 S 170,656 S 170,656 200-800 Supplies, services, materials 1 150 150 224 500 910-940 Equipment, land, building 950 Construction 7 77 * TOTAL EXPENDITURES BY OBJECT 111- $ 172,208 172,208 170,880 171,156 * Total expenditures by object should equal total expenditures by activity. FORM DOC- 1 j4-21-891 Resolution 3915 Page 43 Resolution 3916 SPECIAL REVENUE FUNDS 89 FY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 50 118 Page of pages Account number Revenues 2400 Lt. Maint. 2401 Decorative Light Maint. Item code Actual (a) Budget after transfers b Item code Actual a Budget after transfers b 311010 Real property $ $ S $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen.lint. on del. taxes 313000 Tax title sales 314000 Li ht vehicle tax 363000 Special assessments 65,824 63,568 8,098 81306 310000/ 363000 TOTAL TAXES T01 $ 65,824 $ 63,568 T01 S 8,098 $ 8,306 321010 M.V. plate fees (road) S $ S S 321030 Title reg. fee (road) 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS----�--I► T24 $ $ T24 $ $ 331000 Federal grants (list) 889 $ $ 689 $ $ 332000 Federal shared revenue B89 B89 333010 Forest Reserve Act 889 889 333030 Bankhead Jones Act 889 889 333040 P.I.L.T. B89 889 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 C89 335040 Gas tax apportionment C89 C89 335050 Ins. premium apport. C89 C89 335055 Corporation license tax C89 C89 335060 Coal tax apportionment C89 C89 335065 Severance tax C89 C89 335070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 330000 TOTALINTER- GOVERNMENTAL —►- $ S $ $ 341010 Miscellaneous collections $ $ S $ 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES --► A89 $ $ A89 $ $ 350000 TOTAL FINES/ FORFEITURES IN, U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS —►- $ $ $ $ 371000 Investment earnings U20 $ $ U20 S $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY -----►- $ $ $ $ TOTAL REVENUES -------► $ 65,824 g 63,568 g 8,098 g 8,306 1-ORM e0C-1 14 21-U81 Page 42 SPECIAL REVENUE FUNDS 89 FY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 51 1 118 Page of pages Account number Expenditure p 2400 Lt. Mai Item code Actual (a) Budget after transfers (b) Item code Actual (a) Budget after transfers b 410300 Judicial services S S $ S 411000 Plan. & res. serv. TOTAL GENERAL GOWT $ $ $ S 420340 Juvenile probation S S S $ 420700 Emergency services TOTAL PUBLIC SAFETY $ S $ $ 430200 Road and street services S S S S 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services 430263 Light Maint 57,904 61,202 6,103 8,206 TOTAL PUBLIC WORKS ,_,;: $ S S $ 440400 Mental health S $ $ $ 440500 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH-------i► $ $ S $ 460100 Welfare $ $ $ $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV.-----i► $ $ $ $ 460100 Library $ $ $ $ 460200 Fairs 460400 Parks and recreation TOTAL CULTURE & REC. $ $ S $ 470000 Housing & comm. develop. $ S S TOTAL HODS. & COMM. DEVEL. --►► $ $ $ $ 480000 Consev. and nat. res. $ $ S $ TOTAL CONS. & NAT. RES. ----�---♦►- $ $ $ S 490400 Interest on reg. warrants S S150 $ 9 $ 490500 Other interest TOTAL DEBT SERVICE —�---► $ $ $ S -510000 Miscellaneous. , .. . "n .S .. _..... _ S, .. ,... $. _... g l .. •ti a �' TOTAL MISCELLANEOUS, lip- $ $ ,� $ . $ r TOTAL EXPENDITURES BY ACTIVITY-r---po $ 57 904 $ 61 35 S 6 103 $ 8 306 100 Personal services $ 568 S 568 $ 3,244 $ 3,244 200-800 Supplies, services, materials 57,336 60 4 2,859 5. 910-940 Equipment, land, building 950 Construction • TOTAL EXPENDITURES BY OBJECT—►- $ $ 61 , 352 $ $ ' Total expenditures by object should equal total expenditures by activity. FORM aOc.t ;a 21•eal Page 43 SPECIAL REVENUE FUNDS 89 FY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 52 118 Page of pages Account number Revenues 2420 Gas Tax 2500 Street Maint Item code Actual (a) Budget after transfers bl Item code Actual a Budget after transfers b 311010 Real property $ $ $ $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle tax 363000 Special assessments 174,261 162,731 310000/ 363000 TOTAL TAXES 10 T01 $ $ T01 S 174,261 g 162,731 321010 M.V. plate fees (road) S $ $ $ 321030 Title reg. fee (road) 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS ----------► T24 $ $ T24 $ $ 331000 Federal grants (list) B69 $ $ 089 $ $ 332000 Federal shared revenue 889 089 333010 Forest Reserve Act B89 B89 �^ _ 333030 Bankhead Jones Act 889 B89 333040 P.I.L.T. 089 889 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 C89 335040 Gas tax apportionment C89 r 4 2 9 18 b ,.,4 2 9—_ C89 335050 Ins. premium apport. C89 C_89 Wl;0!W Corporation license tax C_89 C_89 335060 Coal tax apportionment C89 C89 335065 Severence tax C89 C8_9 335070 Junk vehicle assessment C_89 C89 335096 District court reimb. C89 C89 330000 TOTAL INTER- GOVERNMENTAL --►- S 185,429 $ 185,429 S 174,261 $ 162,731 341010 Miscellaneous collections $ $ $ $ 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES ---10 A89 $ S A89 $ $ 350000 TOTAL FINEST FORFEITURES ---►- U99 $ $ U99 $ S 360000 TOTAL MISCELLANEOUS --►- $ $ S S 371000 Investment earnings U20 $ $ U20 $ $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY --------►► $ $ $ $ TOTAL REVENUES------►� S 185,429 S 185,429 S 174,261 S 162,731 )OHM UUC-1 (4 21-U91 Page 42 SPECIAL REVENUE FUNDS FY 8 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE —Continued 53 1118_ Page of pages Account number Expenditures p 2420 Gas Tax 2500 Street Maint. Item code Actual la) Budget after transfers (b) Item code Actual (a) Budget after transfers b 410300 Judicial services $ $ $ $ 411000 Plan. & res. serv. TOTAL GENERAL GOV'T --- --ter• $ $ $ $ 420340 Juvenile probation S $ S S 420700 Emergency services TOTAL PUBLIC SAFETY $ $ $ $ 430200 Road and street services $ 223,456 $ 274,618 $ 139,453 S 185,137 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC WORKS S S S S 440400 MentalIwalth $ S S S 440500 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH -------i $ $ $ $ 450100 Welfare S $ S S 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV. ---► S $ $ $ 460100 Library S $ S $ 460200 Fairs 460400 Parks and recreation TOTAL CULTURE & REC. S $ $ $ 470000 Housing & comm. develop. $ $ S TOTAL HOUS. & COMM. DEVEL. ---► S S $ S 480000 Consev. and nat. res. S S S $ TOTAL CONS. & NAT. RES. ----`-'-�'- S S S S 490400 Interest on reg. warrants $ $ S $ 490500 Other interest TOTAL DEBT SERVICE -�-► S $ $ $ 510000 Miscellaneous $ S S $ TOTAL MISCELLANEOUS —►- $ $ S S •TOTAL EXPENDITURES BY ACTIVITY --1rr- $ 223,456 S 274,618 $ 139,453 S 185,137 100 Personal services $ 114,610 $ 114,61 $ 99,181 $ 133,140 200-800 Supplies, services, materials 108,846 1 40,272 51,997 910-940 Equipment, land, building 960 Construction •TOTAL EXPENDITURES BY OBJECT -----*► $ 223,456 $ i 274,61 — $ 139,453 $ 185,137 ' Total expenditures by object should equal total expenditures by activity. FORM ROC-1 ;4-21-891 Page 43 SPECIAL REVENUE FUNDS 89 FY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 54 1 18 Page of pages Account number Revenues 2880 Community Develo ment Item code Actual (a) Budget after transfers b► Item code Actual a Budget after transfers b 311010 Real property $ $ S $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle tax 363000 Special assessments 3100001 363000 TOTAL TAXES T01 $ S T01 $ S 321010 M.V. plate fees (road) $ S $ S 321030 Title reg. fee (road) 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS -------owl T24 $ $ T24 $ $ 331000 Federal grants (list) B89 $ $ 889 $ S 332000 Federal shared revenue B89 889 333010 Forest Reserve Act B89 889 _ 333030 Bankhead Jones Act 889 889 333040 P.I.L.T. B89 B89 334000 State grants (list) C89 C89 CIDRG 1 499 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 C89 335040 Gas tax apportionment C89 C89 — ^� 335050 Ins. premium apport. C89 C89 335055 Corporation license tax C8_9 C89 335060 Coal tax apportionment C89 C8_9 335065 Severence tax C89 C89 335070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 330000 TOTALINTER- GOVERNMENTAL --►- $ $ S S 341010 Miscellaneous collections $ $ $ $ 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES ----►- A89 $ S A89 $ $ 350000 TOTAL FINES/ FORFEITURES -----►► U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS —1► S $ $ $ 371000 Investment earnings U20 $ $ U20 $ 5,227 $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY $ $ $ 5,227 $ TOTAL REVENUES------Y $ 9 $ 9 $ 6,726 $ 9 toRM 00C-1 14-2r uai Page 42 O 7 L' L SPECIAL REVENUE FUNDS 55 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Page of pages Account number Expenditures p 2710 Revenue Sha inq 2880 Community Develo ment Item code Actual (a) Budget after transfers lb) Item code Actual (a) Budget after transfers b 410300 Judicial services $ $ $ $ 411000 Plan. & res. serv. TOTAL GENERAL GOV'T $ $ $ $ 420340 Juvenile probation $ $ $ S 420700 Emergency services TOTAL PUBLIC SAFETY S S $ $ 430200 Road and street services S $ $ $ 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC WORKS $ $ S S 440400 Mental health S $ S $ 440500 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH ----i $ S $ $ 450100 Welfare S S S S 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV.------ON $ $ $ $ 460100 Library S S $ $ 460200 Fairs 460400 Parks and recreation TOTALCULTURE & REC. $ $ ;, $ $ 470000 ►lousing & cornm. develop. S S 5, 9 7 5 g 89,190 TOTAL HODS. & COMM. DEVEL. —► S S $ $ 1 480000 Consev. and nat. res. S $ S S TOTAL CONS. & NAT. RES. -------�► $ $ $ $ 490400 Interest on rag. warrants S $ $ $ 490500 Other interest 12,08T 12, 0 8 TOTAL DEBT SERVICE ---I► $ S S $ 510000 Miscellaneous S S S $ TOTAL MISCELLANEOUS--►. $ $ $ $ TOTAL EXPENDITURES BY ACTIVITY ---- ► $ 12,083 $ 12,08 $ 5,975 $ 88,19 100 Personal services $ $ $ $ 200-800 Supplies, services, materials r 5 975 88,19 910-940 Equipment, land, building 950 Construction TOTAL EXPENDITURES BY OBJECT ----i► g 12 0 S 12 08 $ 5 975 S 88,190 ' Total expenditures by object should equal total expenditures by activity. FUHM 0UC-1 i4-21-691 Page 43 89 FY SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 56 118 Page of pages Account number Revenues 2886 UDAG Loan Re a ment 2916 Druq Enforcement Grant Item code Actual (a) Budget after transfers b► Item code Actual a Budget after transfers b 311010 Real property $ $ $ $ 311020 Personal property _ 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle tax 363000 Special assessments 310000/ 363000 TOTAL TAXES T01 $ S T01 $ $ 321010 plate fees (road) S S S $ 321030 _M.V. Title reg. fee (road) 32_1040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS ------;� T24 $ $ T24 $ $ 331000 Federal grants (list) B89 $ $ B89 $ S Drug Enforcement Grant 3, 151 1,848 332000 Federal shared revenue 889 B89 333010 Forest Reserve Act 889 889 333030 Bankhead Jones Act 889 889 333040 P.I.L.T. B89 889 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335035 Aircraft registration C89 _ C89 335040 Gas tax apportionment C89 C89 335050 Ins. premium apport. C89 C8_9 335055 Corporation license tax C_89 C89 335060 Coal tax apportionment C89 C89 335065 Severence tax C_8_9 C89 335070 Junk vehicle assessment C89 C89 335095 District court reimb. C89 C89 330000 TOTALINTER- GOVERNMENTAL —i► S $ $ $ 341010 Miscellaneous collections S $ S $ 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES ----► A89 $ $ A89 $ $ 350000 TOTAL FINES/ FORFEITURES ----► U99 $ $ U99 $ $ 365000 360000 Proceeds o. Loan Donations TOTAL MISCELLANEOUS —Ip 232,06b, S 164 $ 6,735 S 6,735 $ 371000 Investment earnings U20 S 12,286 g 5,000 U20 $ $ 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY--------P.- $ $ $ $ TOTAL REVENUES--------►� $ 244,352 S 258,164 $ 9,886 $ 8,583 I U A UUC-1 14 21419) Page 42 O 7 r i SPECIAL REVENUE FUNDS 57 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Page of pages Account number Expenditures 2886 UDAG Loan Repayment 2916 Drug Enforcement Grand Item code Actual (a) Budget after transfers (b) Item code Actual la) Budget after transfers b 410300 Judicial services $ $ $ $ 411000 Plan. & res. serv. TOTAL GENERAL GOV'T S S $ $ 420340 Juvenile probation $ $ S $ 420700 Erner ency services Drug Ehforc wnt 4,315 8,583 TOTAL PUBLIC SAFETY $ $ $ $ 430200 Road and street services S S $ $ 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC WORKS S $ S $ 440400 Mental health S $ Is $ 440500 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH------0. $ $ S $ 450100 Welfare $ $ $ $ 460200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV.-----i► S $ S S 460100 Library $ $ $ $ 460200 Fairs 460400 Parks and recreation TOTAL CULTURE & REC. $ $ " $ $ 470000 Housing & comm. develop. 255,594 S 370,130 $ S TOTAL HODS. & COMM. DEVEL. ---► S S $ $ 480000 Consev. and nat. res. $ $ $ $ TOTAL CONS. & NAT. RES. —'—'---'�' $ $ a $ $ 490400 Interest on reg. warrants S S $ $ 490500 Other interest TOTAL DEBT SERVICE ---► $ $ g $ 510000 Miscellaneous $ $ $ $ TOTAL MISCELLANEOUS so. S S S S •TOTAL EXPENDITURES BY ACTIVITY ---►- S 255,594 $ 370,130 $ 4,315 S 8,583 100 Personal services 5 113,510 S 114.962 $ 4,315 S 8,361 200-800 Supplies, services, materials 134,234 247,318 222 910-940 Equipment, land, building 7,850 7,850 950 Construction TOTAL EXPENDITURES BY OBJECT---tl►- k 255,594 $ 370,130 S 4,315 $ 8,58 Total expendinaes by object should e(lual total expenditures by activity. FORM BOC-1 ;4.21-a9) Page 43 ao N CU .. -, a ar 00 O N N E OD 00 m m O o y m U1 O N N Co Z o a zc r o M M M O crib �- �- �• i LL a ih ip N y> ip yl 00 O0 O h O M M N Ln N O O C V N to N r r r a E -p to r- M m p z ate � d c sN LL 4 N fk Nl N N o 0 o N U M M O O 'V' to 01 01 O O d> N � W m N OD o co 00 r 00 Ln M M M U z W -- z � a HO JC 4 LL RN m O G U z D i? vl ul .n ul U. _ z Ln r N N O M h Ol Ln .- I'O O r l0 m Ol co l0 0 W E C1 z z � � tro " 0 G N (� 7 u. vi M 14 N z a Z U. 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N > x c° R O a E c� m! a c m =.ov N Q 7 J J 4,0 N C K u O u 2 a (0 C C .Dt W N.-. m•) a m m f/ m to m c•c LcN ►WQ- I►Q.-. t O av v Q Nv v v awC •a O O X uta ►W' O k� w : 3 LL m a 3v LL w oC �x LL cENE at4 Q n W .• l_ 7 SJ m a :p au,am a u •� c C c o c ro a N as OuE o 0 0 o a c�co <t c 0 0 0 0 0 Ii 1i 0. .- N M OD OD co w N M t UIIM IIUC 1 14,21 091 Page 44 TOTAL OF ALL SPECIAL REVENUE FUNDS ONLY - REVENUES SPECIAL REVENUE FUNDS — ALL OTHER FUNDS 61 "I STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages TOTAL OF ALL FUNDS Account number Revenues Item Actual Budget after transfers code a (b) 311010 Real property S1 115,286 $ 311020 Personal property 1 3 0, 4 7 3 311030 Motor vehicle 311040 Net proceeds 312000 Pen.lint. on del. taxes 168 0 0 313000 Tax title sales 314000 Light vehicle tax 24 .863 363000 Special assessments 2 4 8, 1 8 3 234 605 310000/ TOTAL �— ',$ 1,535,605 $ 1,820,637 363000 TAXES 321010 M.V. plate fees (road) $ 2, 4 3 6 $ 5, 6 9 0 321030 Title reg. fee (road) 321040 Other 321070 Recreation vehicle fee 2, 4 3 6 $ 5, 690 320000 TOTAL LICENSES/PERMITS 331000 Federal grants (list) $ $ 3 151 1 848 General Purpose Block Grant 0 1,925 777777 332000 Federal shared revenue 333010 Forest Reserve Act 333030 Bankhead Jones Act 333040 P.I.L.T. 334000 State grants (list) Devo o ement Block 1 499 0 335005 Alcohol rehab. apport. 335035 Aircraft registration 335040 Gas tax apportionment 185, 429 185, 429 335050 Ins. premium apport. 335055 Corporation license tax 10 9 5 5 20, 9 6 9 336060 Coal tax apportionment 335065 Severence tax 335070 Junk vehicle assessment 335095 District court reimb. 330000 TOTAL INTERGOVERNMENTAL :j $ 2 0 1, 0 3 4 $ 210, 1 7 1 341010 Miscellaneous collections $ 61 809 $ 53 3 5 3 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES — ► $ 61809 $ 5 3, 3 5 3 350000 TOTAL FINES/FORFEITURES $ 28, 1 1 2 $ 37,200 360000 TOTAL MISCELLANEOUS $ 246, 7 3 6 $ 4 4 1, 49 1 371000 Investment earnings $ 1 0 1 8 1 2 $ 42, 500 372000 Royalty earnings S 1 0 1, 8 1 2 $ 42, 500 370000 TOTAL INVESTMENT/ROYALTY 2,177,544 2,611,042 TOTAL REVENUES $ S FORM SOC-1 14.21-89) Page 45 TOTAL OF ALL SPECIAL REVENUE FUNDS ONLY - EXPENDITURE SPECIAL REVENUE FUNDS — ALL OTHER FUNDS 62 1 18 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Page of pages Account number Expenditures TOTAL OF ALL FUNDS Item code Actual a Budget after transfers b 410300 Judicial services $ 6 065 $ 10,2-16 411000 Rb0V4kwX-Mwx City Hall Remodeling 7 014 1 Administration ! 85,295 85,295 TOTAL GENERAL GOV'T -- - '- ' $ 98 374 $ 205 981 420340 Juvenile probation $ $ 420700 Emergency services Police (Health & Retirement Fire " 107,615 107,615 Building 10,134 10,134 TOTAL PUBLIC SAFETY $ 255,499 $ 259,766 430200 Road and street services & parking S 639, 891 $ 827,997 430300 Airport 'i< 9,632 15,257 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services Parking 77,77 84,858 92,301 TOTAL PUBLIC WORKS $ 734, 381 $ 935, 555 440400 Mental health $ $ 440500 Other hth. serv. & clinics 440700 Insect and pest control .' Animal control (health & Retir TOTAL PUBLIC HEALTH $ 1,477 S1.477 450100 Welfare S $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV. ' $ 0 $ 0 460100 Library S S 460200 Fairs 460400 Parks and recreation 39,428 39428 TOTAL CULTURE & REC. S 39 428 $ 39 42 470000 Housing & comm. develop. S 952,505 S 1,535,867 TOTAL HODS. & COMM. DEVEL. $ 952,505 $ 1,535,867 480000 Consev. and nat. res. S $ TOTAL CONS. & NAT. RES. " $ 0 $ 0 490400 Interest on reg. warrants S S 490500 Other interest 345,970 TOTAL DEBT SERVICE $ 345,970 S 511,699 510000 Miscellaneous S 145,357 S 190,660 TOTAL MISCELLANEOUS S 145,357 g 190,660 • TOTAL EXPENDITURES BY ACTIVITY -----►- $ 2,572991 S 3 68 433 100 Personal services S 838,530 $ 900,971 200-800 Supplies, services, materials 1,806,928 910— 940 Equipment, land, building 627,786 972,544 950 Construction •TOTAL EXPENDITURES BYOBJECT ---► $ 2,572,991 S 3,680,433 ' Total expenditures by object should equal total expenditures by activity. FORM 80C-1 14-21.89) Page 46 TOTAL OF ALL SPECIAL REVENUE FUNDS ONLY - SUMMARY 63 118 SPECIAL REVENUE FUNDS — ALL OTHER FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Page of pages TOTAL OF ALL FUNDS Account number Description Item Actual Budget after transfers code a b $ 2,177,544 $ 2,611,042 TOTAL REVENUES--i TOTAL EXPENDITURES —�—No "$ 2,572,991 $ 3,680,433 Excess revenues over (under) expend. $ (395, 447) $ (1,069,391) Other financing sources (uses) 381050 Proceeds from install. cont. 381060 Proceeds from capital leases 382010 Sale of assets 383000 Transfers in 65,702 75,933 521000 Transfers (out) ( (423, 838) } ( (525, 176) } Excess revenues and other sources over (under) expenditures and other (753,583) (1,518,634) uses FUND BALANCE JULr 1,19 88 $ 1,522,977 g 1 , 522,977 as previously reported Restatements/Prior period adjustments $ $ 0 FUND BALANCE DULY 1, 19 88 $ 1,519,082 $ 1,522,977 as restated "> Residual equity transfers in lout► 0 FUND BALANCE JUNE30,1989 $ 765,499 $ 4,343 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report (before restatements/prior period adjustments). Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. (P9. 48 County only) ORM BOC-1 (4.21-89) Page 4 111. Financial Statements -- Continued 64 118 C. Individual statements — By fund types Page of pages 3. Debt service funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance (Pg. 48 County only) FORM eoc-1 (4.21-89) Page 49 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 65 1 111 Patio of patius Account number Description Fund N/Nauru Fund N/Name Fund N/Name 3580 1980 S & C (d1 3010 G.O. Bond 1985 (a) 3500 SID Revolving (b) 3579 1979 S & C (c) 101000 ASSETS Cash/investments S 103 S 12,158 S 0 S 97 104000 Cash with fiscal agent TOTAL for combined statement $ 103 S 12 , 15 8 g 0 S 97 111000 •Taxes rac. - mubilus $ S S S 113000 'Taxes rae.- real 25,357 6 114000 *Taxes rec. - net proceeds 116000 *Texas rec. - personal 6,688 75 116000 'Protested taxes rae. 3,425 2,283 116900 Protested tax advance (credit) 118000 'Spacial assm. rac. ' 118000 Special assm. rec. - deter. TOTALr combinedbinedstatement $ 35,470 264 S ,3 1, S 433 512 S 131000 Due from S I D funds $ S 107,018 S g TOTAL for combined statement S S S $ Int. Recelvgbj-e S S s s "TOTAL ASSETS --ir- S 35,573 S 142,480 S 1,433 S 609 203100 LIABILITIES AND FUND EaulTy Liabilities Judgements payable S S S S 206100 Matured bonds payable 206200 Matured int. payable ccrue n . 399 TOTAL for combined statement 399 0S 0 S 0 211000 Due to TIP fund S 16,700 S S S TOTAL for combined statement S 16.700 S 0 S 0 S 0 S S S S 223100 Defar. rev. - real 25,357 6 223200 Datur. rev. - Personal 6,688 75 223300 Dular. rev. - Spuc. assm. 1,433 512 223400 Oulu(. rev. - Protestud 3,425 2,283 223600 Oulur. ruv. - Pair./cal. bonds 223600 Oufur. ruv. - Net proceeds 223700 Dalur. ruv. - Mobiles TOTAL for combined statement S 35,470 S 2,364 S 1,433 S 512 ••TOTAL S LIABILITIES ---i► 52,569 g 2,364 1S 1,433 S 512 271000 Fund equity Untusutvud fund balance SS (16,996) 140,116 0 S S 97 TOTAL for combined statement S (16,996) S 140 116 ' 0 S S 97 • *TOTAL LIABILITIES ANDFUND UALANCE-i.►S 35,573 1,433 S 609 'Nut Ul ullLullul:tll,lua ' � I UI.11 ":4-0411WA uyUal IWal I/ab1lMUw alld Wild bulaill:u 1 UIIAI bUC 1 14 2I U:11 I'ugU 60 DEBT SERVICE FUNDS ALL FUNDS 66 1 18 COMBINING BALANCE SHEET Patio of pages Account number Description Fund l/Name Fund p/Name Fund VNamo 3584 84 S &' C Idl 3581 181 S& C la) 3582 82 S& C lb) 3583 83 S& C lc) 101000 ASSETS Cash/investments S 205 S 726 S 4 S 0 104000 Cash with fiscal agent TOTAL for combined statement S 205 $ 726 $ 4 S 0 111000 'Taxes roc. - mobiles $ S S S 113000 'Taxes rec.— real 114000 'Taxes rec. - net proceeds 115000 'Taxes rec. - personal 116000 'Protested taxes rec. 116900 Protested tax advance Icredit) 118000 'Special assm. rec. 522 88 83 31285 119000 Special assm. rec. - defer. 1,831 258 1,368 13,498 TOTAL for combined statement $ 2,353 S 346 $ 1,451 $ 16,783 131000 Due from funds $ S S $ TOTAL for combined statement $ $ $ $ S S S S "TOTAL ASSETS ►- S 2 558 S 1 072 S 1 455 S 16 783 203100 LIABILITIES AND FUND EaUITV Liabilities Judgements payable S S S S 205100 Matured bonds payable 206200 Matured int. payable 20610 Accrued int. pay. TOTAL for combined statement S 339 S 0 S 0 S 168 211000 Due to Revolving fund $ 4,851 $ S 100 $ 2,335 TOTAL for combined statement S 4,851 0 S 100 S 2,335 S S S S S 223100 Defer. rev. - real 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 2,353 3 4 1,4511 16,783 223400 Dolor. rev. - Protested 223600 Defer. rev. - Penn./cal. bonds 223600 Defer. rev. - Net proceeds 223700 Defer. rev. - Mobiles TOTAL for combined statement 24353 340 1,451 S 161783 "TOTAL $ LIABILITIES ---►- 7,543g 34 g 1,551g 19,286 271000 Fund equity Unrusorvad fund balance S 4 9 8 5 7 2 S (9 6 f (2,503 TOTAL for combined statement S 5 S 7 2 6$ ( 9 (2,50 3 **TOTAL LIABILITIES AND FUND S BALANCE ----►.- 2,558$ 1,07 1,4556 16,783 'Nut of wcullucublus • • rulai ;, tuts must uttual total baWlstwu and lund Uulancu I UIIM UUC 1 14.21 (1J) Pagu 50 r DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 67 118 Pul)u of pu))ut, Account number Description Fund N/Name Fund p/Narne Fund N/Name 3588 C 1988 S & (dl 3565 1985 S & C (a) 3586 1986 S & lb) 3587 C 1987 S & Ic1 101000 ASSETS Cash/investments S 164 S 79 S 3 S 823 104000 Cash with fiscal agent TOTAL for combined statement S 164 S 79 S 3 S 823 111000 *Taxes roc. - mubdus S S S a 113000 'Taxes roc.— raal 114000 'Taxes roc. - not proceeds 116000 'Taxes roc. - personal 116000 'Notestod taxes rae. 116900 Protested tax advance (credit) 116000 'Special assm. rec. 3,904 1,719 2,321 119000 Spacial assm. rec. - deler. 29,696 15,525 22,231 33 935 TOTAL for combined statement $ 33,600 S 17,244 $ 24,552 S 33,935 131000 Due from funds $ S S $ TOTAL for combined statement $ $ $ $ $ S $34,758 S f • *TOTAL ASSETS ---►- S S S S 203100 LIABILITIES AND FUNo Ectuay Liabilities Judgements payable S S S S 206100 Matured bonds payabia 206200 Matured int. pdVable 20610 Accrued int. pay. 1,466 264 26 TOTAL for combined statement $ 1,466 S 264 $ 26 g 211000 Due to Revolvingfund S 7,791 S 2,936 S 3,605 S TOTAL for combined statement S 7,791 S 2,936 3,605 S S S S S 223100 Deter. rev. - real 223200 Dolor. rev. - Personal 223300 Doter. taw. - Spec. assm. 223400 Dula(. rev. - Notestud 223600 Dolor. rev. - Perm./cal. bonds 223600 Dolor. rev. - Nat proceeds 223700 Doter. row. - Mobiles TOTALr combinedbinedstatement $ 33 600 � S 17 244 � S 24,552 � S 33,935 � "TOTAL LIABILITIES ---s- $ 42,857 $ 20,444 S 28,183 S 33,935 271000 Fund equity Unrusutvud fund balance S (9,093) S (3,121) S (3,628) $ 823 TOTAL combinedbinedstatement(9,093) S S (3,121) S (3,628) S 823 •*TOTAL LIABILITIES AND FUND 33,764S 17,323 24,555 34, 758UALANCE—S 'Nut ul I wal Lttuai uyuul tutuI IwLdtuuo aid luttd bulaneu 10111.1 auC 1 44 2 t a-U l'auu 5U DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 68 1118 Pale of papas Account number Description Fund p/Name Fund N/Name Fund N/Name 3608 SID 308 id) 3602 SID 302 (a► 3606 SID 306 (b) 3607 SID 307 Ic► 101000 ASSETS Cash/investments $ 1,015 0 0 $ 104000 Cash with fiscal agent TOTAL for combined statement S 1,015 $ 0 $ 0 S 111000 *Taxes rac. - mobiles S S S $ 113000 'Taxes rec.— real 114000 *Taxes rec. - net proceeds 115000 *Taxes rec. - personal 116000 'Protested taxes rac. 116800 Protested tax advance (credit) 118000 *Special assm. rec. 2,100 110000 Special asset. rec. - deter. TOTAL for combined statement $ 2,100 S 0 S 0 $ 131000 Due from funds $ S S $ TOTAL for combined statement $ $ S $ $ S S S "TOTAL ASSETS —► S 3,115 $ 0 $ 0 $ 203100 LIABILITIES AND FUND EQUITY Liabilities Judgements payable $ $ $ S 205100 Matured bonds payable 205200 Matured int. oavable 's TOTAL for combined statement S S $ S 211000 Due to fund S S S S TOTAL for combined statement $ S $ S S $ S S 223100 Defer. rev. - real 223200 Defer, rev. - Personal 223300 Defer. rev. - Spec. assm. 223400 Dater. rev. - Protested 223600 Defer. rev. - Perm./cal. bonds 223600 Dater. rev. - Net proceeds 223700 Dater. rev. - Mobiles combined statement S - '.S ' _ y S $ vt •*TOTAL S •. LIABILITIES--*.-R+��i•- • 2,100 S r.. 0, S 0 .. S.• 0 27100P Fund equity Unrusarvad fund balance S 1,015 $ 0 $ 0 $ 0 +. TOTAL for combined statement. $ 1, 015 $ a g 0 $ 0 ••TOTAL LIABILITIES AND FUND S BALANCE ---►► 3,115 S O $ O S 0 'Nut u) uncullucbblus " luldl dsauts mu al uyual total babilitlua and fund balance I UUM UUC 1 14 21 UJl llbuu 50 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 69 1111 Pape of pages Account number Description Fund p/Ndtne Fund N/Name Fund 0INdmu 3 616 SID 316 Id) 3609 SID 309 la) 3 613 SID 313 lb) 3615 SID 315 (cl 101000 ASSETS Cash/investments S S 844 S S 104000 Cash with fiscal agent TOTAL for combined statement S S 844 S S 111000 •Taxes toe. - mobiles S S S S 113000 *Taxes roc.— real 114000 'Taxes rec. - net proceeds 116000 'Taxes roc, - pursonul 116000 'Protested taxes roc. 116900 Protested tax advance (credit) 118000 'Special assm. rec. 198 119000 Special assm. rec. - deter. 4 001 TOTAL for combined statement $ S 4.199 S S 131000 Due from funds $ S S $ TOTAL for combined statement S S S S S S 5 S "TOTAL ASSETS --t► S S S S 203100 LIABILITIES AND FUND EQUITY Liabilities Jud uments payable S S S S 205100 Matured bonds payable 1,000 206200 Matured int. payablu Accrued int. pay. 199 F `: ` :` _ •;`;, TOTAL for combined statement S S 1, 199 g $ 211000 Due to RevolvintLnd S S 1,919 S S TOTAL for combined statement S $ 1 919 S S 9 S S S 223100 Dater. rev. - real Z23200 Dolor. rev. - Personal 223300 Deler, rev. - Spec. assm. 4,-199 223400 Dolor. rev. - Protested 223600 Dolor. rev. - Purm./cal. bonds 223600 Dolor. rev. - Net proceeds 223700 Dolor. rev. - Mobiles TOTAL for combined statement S $ 4,199 S $ •*TOTAL $ LIABILITIES ---► 0 S 7,317 S 0 $ 0 271000 Fund equity Unrusuivud fund balance S 0 S (2,274) S 0 S 0 TOTAL for combined statement S S $ S "TOTAL LIABILITIES AND FUND S BALANCE ------►► 0 S 5,043 S 0 S 0 'Nut ul uncuilucullus " lulal abSctS inWt uyual total liatahtwu acid lurid bulaiwu 1010.1 eUC 1 14 ' I out I'euu 50 Otis StKVIGt rune, - ALL FUNDS COMBINING BALANCE SHEET 70 1 18 Pa()u of pious Account Description Fund VNarne Fund N/Name Fund SiNdntu 3g3 SID-- 333 Idl 3624 SID 324 (a) 3626 SID 326 lb) 3628 SID 328 (c) 101000 ASSETS Cash/invastments S 5,686 S 137 S 4,898 S 1 104000 Cash with fiscal agent _ TOTAL for combined statement S 5,686 g 137 g 4,898 g 1 111000 'Taxes rue. - rnubilus S S S S 113000 'Taxes rec.— real 114000 "Taxes rec. - net proceeds 116000 'Taxes rue. - personal 116000 "Protested taxes rec. 116900 Protested tax advance (c(edit) 118000 • Special assm. rec. 711 477 51,80454,080 119000 Special assm. rec. - defer. 140,797 26,000 TOTAL for combined statement S 711 S 477 S 192,601 $ 80,080 AAA 131000 Due from funds S S S $ TOTAL for combined statement S $ $ $ S 9 S S ••TOTAL ASSETS ON S 6,397 g 614 g 197,499 g 80,081 203100 LIABILITIES AND FUND EQUITY Liabilities Jud omens payable S $ $ $ 205100 Matured bonds payable 24,001) 206200 Matured int. payable 3,300 20610 Accrued Int. Pay. 2,994 14,957 <cs TOTAL for combined statement $ $ S $ 42,257 211000 Due to revolving fund $ $ 3,205 g 33,765 g 41,000 TOTAL for combined statement 6 $ 3,205 S 3 3, 7 6 5 41 000 g r S S S S 223100 Dolor. rev. - foal 223200 Defer. row. - Personal 223300 Dolor. rev. - Spac. assm. 711 477 192,601 80,080 223400 Dolor. row. - Protestod 223600 Dolor. rev. - Penndcal. bonds 223600 Dolor. rev. - Not proceeds 223700 Dolor. tow. - Mobiles " TOTAL for combined statement S 711 g 4 7 7 g 192,60 g 80,080 "TOTAL $ LIABILITIES ---►► 711 g 3 682$ 229 36 S 163,337 2710011 Fund equity Unrusurvud fund balance $ 5,686 g (3, 068 � (31,86 gl (83,256) TOTAL for combined statement $ 5,686 g (3 A,0 6 E (31,86 g) (83,256) 1 •"TOTAL LIABILITIES ANOFUND g BALANCE ------111A 6 397 S 61 S 197,49 80 081 *Nul uI LAII .UIIUL'bllluti I U►al II1uii ullual total IIYbIldluu alld IUild balull{:u I Ullht IIdC 1 14 2I W11 Patio 50 M K:OT 4LZ "is ••- v a.v • wr•• � •w•� • w•�ww ALL FUNDS COMBINING BALANCE SHEET 71 1 18 Page of paths Account number Description Fund p/Name Fund N/Name Fund N/Name 3637 SID 337 (d) 3634 SID 334 (a1 3635 SID 335 lb) 3636 SID 336 (c) 101000 ASSETS Cash/investments $ 2 $ 547 $ 238 $ 104000 Cash with fiscal agent TOTAL for combined statement $ 2 $ 547 $ 238 $ 2 111000 *Taxes roc. - mobiles $ $ $ $ 113000 *Taxes rec.- real 114000 *Taxes rec. - net proceeds 115000 *Taxes rec. - personal 116000 *Protested taxes rec. 116900 Protested tax advance (credit) 118000 *Special assm. rec. 3,347 726 218 6,857 119000 Special assm. rec. - defer. 4,740 4,183 1,313 87,942 TOTAL for combined statement $ 8,087 $ 4,909 $ 1,531 $ 94,799 131000 Due from funds $ $ $ $ TOTAL for combined statement $ 8,087 $ 4,909 $ 1,531 $ 94,799 S S S S "TOTAL ASSETS -►► $ 8,089 $ 5,456 $ 1,769 g 94,801 203100 LIABILITIES AND FUND EQUITY Liabilities Judgements payable $ $ S $ 206100 Matured bonds payable 4,000 5,000 206200 Matured int. payable 360 20 616 Accrued int. pay. 516 10 TOTAL for combined statement $ 4,516 $ 360 $ 0 $ 5,010 211000 Due to Revolvincfund $ 2,710 $ $ $ 275 TOTAL for combined statement $ 2,710 S 0 $ 0 $ 275 S S S S 223100 Defer. rev. -- real 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 8,087 4,909 1,531 94,799 223400 Defer. rev. - Protested 223600 Defer. rev. - Porrn./cal. bonds 223600 Defer. rev. - Not proceeds 223700 Defer. rev. - Mobiles TOTAL for combined statement S 8,087 S 4,909 $ 1,531 $ 94,799 "TOTAL LIABILITIES------1► S 15,313 S 5,269 $ 31 S100,084 271000 Fund equity Unreserved fund balance $ (7,224) $ 187 $ 238 $ (5,283) TOTAL for combined statement $ , 7 (224) S 187 S 238 $ (5,283) "TOTAL LIABILITIES AND FUND S BALANCE ----#P 8,089 5 5,456 $ 1,769 S 94 801 -Net of uncollectibles •'Total assets must equal total liabilities and fund balance 1 U•ue uUC 1 14 � 1 Wil Pagu 50 I Is- 14 2 `*-� a. _ ALL FUNDS COMBINING BALANCE SHEET 72 118 Pago of pages Account number Description Fund N/Name Fund X/Name Fund N/Name TOTAL Id) 3701 Spec. Light #1 (a) 3702 Spec. Light #2 (b) (c) 101000 ASSETS Cash/investments $ 4,334 $ 167 $ $ 3.2,213 104000 Cash with fiscal agent TOTAL for combined statement $ 4,334 $ 167 $ $ 32,233 111000 'Taxes rec. - mobiles S $ S S 113000 *Taxes rec.- real 114000 'Taxes rec. - net proceeds 115000 *Taxes rec. - personal 116000 *Protested taxes rec. 5,708 116900 Protested tax advance (credit) 118000 • Special assm. rec. 6,439 1,380 142,204 119000 Special assm. rec. - defer. 35,173 9,321 431 .812 TOTAL for combined statement $ 41,612 $ 10,701 $ $ 131000 Due from SID funds $ $ S $ 107,018 TOTAL for combined statement $ $ $ $ 107.018 nterest Receivable $ S $ $ ••TOTAL ASSETS --►► $ 45,946 $ 10,868 $ $ 772,041 203100 LIABILITIES AND FUND EQUITY Liabilities Judgements payable $ $ S S 205100 Matured bonds payable 10,500 44,500 206200 Matured int. payable 990 4,650 UM interest payabl a 21 , 338 TOTAL for combined statement $ 11,490 $ 0 $ $ 70,488 211000 Due to Revolving fund $ $ $ S104,492 TIF TOTAL for combined statement $ 0 $ 0 $ $ S S S S 223100 Defer. rev. - real 250363 223200 Defer. rev. - Personal 6,763 223300 Defer. rev. - Spec. assm. 41,612 10,701 574,016 223400 Defer. rev. - Protested 5,708 223500 Defer. rev. - Perm./cal. bonds 223600 Defer. rev. - Not proceeds 223700 Defer. rev. - Mobiles TOTAL for combined statement $ 41,612 $ 10,701 $ $ 611,850 ••TOTAL LIABILITIES------i► $ 53,102 $ 10,701 $ $ 803,530 271000 Fund equity Unreserved fund balance $ (7,156) $ 167 $ $ (31,489) TOTAL for combined statement S (7 , 15 6) $ 167 $ $ (31,489) "TOTAL LIABILITIES AND FUND BALANCE S ----►- 45,946 S 10,868 $ S 772,041 *Net of uncollectibles • •Towl assets must equal total hahilitius and fund b.tlm1ce 1 U1161 UUC 1 (4 21 U91 Page 50 DEBT SERVICE FUNDS ALL FUNDS 73 119 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 3010 G.O. Bond 1985 3500 SID R Item Actual Budget after transfers Item Actual Budget after transfers Account number Expenditures p code code la) lb) a b REVENUES 311010 Real property $ 46.351 S 72,488 $ 12 $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 603 700 313000 Tax title sales 314000 Light vehicle taxes 3,285 363000 Special assessments 732 310000/ TOTAL 54 438 $ ' S 73,188 $ 751 0 S 363000 TAXES T01 T01 321070 Recreation vehicle fee T24 $ $ T24 $ $ 321005 MV Flat Fee 311 0 320000 TOTAL LICENSES/ $ 31 1 $ g 0 $ PERMITS ----► 335035 Aircraft registration C89 $ $ C89 $ $ 335065 Corporation license tax C89 1,404 0 C89 330000 TOTALINTER- $ 1,404 $ g O g 0 GOVERNMENTAL OP 371000 Investment earnings U20 $ 597 $ 0 U20 $ 12,127 $ 2,500 370000 TOTAL INVESTMENT/ $ 597 $ 0 $ 12,177 $ 2.500 ROYALTY --fa g 56,750 $ 1 8 $ 12,928 $ TOTAL REVENUES —►2,500 EXPENDITURES 490100 G.O. bond principal — 610 NE $ 25,000 $ 25,000 NE S $ G.O. bond interest —620 189 44,542 44,541 189 G.O. agent fees — 630 E23 652 652 E23 490300 S.I.D. bond principal — 610 NE NE S.I.D. bond interest — 620 189 189 S.I.D. bond agent fees — 630 E23 E23 490400 Other Interest Exp. 607 607 490000 TOTAL DEBT S 70, 801 $ 70,802 S 0 0 $ SERVICE ---► * TOTAL S S $ S EXPENDITURES —►- Excess revenues over (under( expenditures S (14 0 51) $ 2,386 S12,928 $ 2,500 Other financing sources ............::,:..::.... (uses) 383000 Transfers in N R N R 521000 Transfers (out) NE ( 1 1 1 NE ( I l 1 Excess revenues and other sources over (under) expenditures and other uses (14,051) 2,386 12,928 2,500 <; FUND BALANCE JULY 1, 19 88 as previously reported S $ (2 945) r S $ 113,433 Restatements/Prior period '. adjustments $ S S $ FUND BALANCE JULY 11 19 as restated S $ S $ Residual equity transfers in (out) * * 13,755 FUND BALANCE JUNE30,19 89 (16,996) (559) S 140,116 115,933 S $ $ Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. I.ORMBocl w 2t-a91 *Resolution 3914 Page 51 ** Resolution 3800 AR09/37,1 IS DEBT SERVICE FUNDS J ALL FUNDS 74 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 3579 '79 S & C 3580 180 S & C Item Actual Budget after transfers Item Actual Budget after transfers Account number Expenditures code code la) lb a b REVENUES 311010 Realproperty-S S $ S 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 722 0 3100001 TOTAL $ 0 $ 0 $ 722 $ 0 363000 TAXES T01 T01 321070 Recreation vehicle fee T24 S S T24 S S 320000 TOTAL LICENSES/ $ 0 S 0 $ 0 0 $ PERMITS --------� 336035 Aircraft registration C89 S S C88 S S 336066 Corporation license tax C89 C89 330000 TOTALINTER- 0 0 0 0 GOVERNMENTAL--� $ S S $ 371000 Investment earnings U20 s 6 U20 S S 370000 TOTAL INVESTMENT! g 0 S 0 S 0 S 0 ROYALTY--------► TOTAL REVENUES --so S S S 2 S 0 EXPENDITURES 490100 G.O. bond principal — 610 NE $ S NE S S G.O. bond interest —620 189 189 G.O. agent fees — 630 E23 E23 490300 S. I. D. bond principal — 610 NE NE _ S.I.D. bond interest — 620 189 189 S.I.D. bond agent fees — 63C E23 E_23 490400 Int. Exp . —� 34 490000 TOTAL DEBT SERVICE 10 g 0 $ 0 S 34 S 0 �< TOTAL EXPENDITURES ---►- g 0 8 0 $ 34 $ 0 Excassrevenues over lender) expenditures g 0 S 0 S 688 S 0 Other financing sources ...........,,..:.....:.. (uses) 383000 Transfers in N R N R 521000 Transfers lout) NE ( ) ( ) NE ( 1 ( ) Excess revenues and other sources over (under) expenditures and other uses 0 0 688 0 FUND BALANCE }z JULY 1, 19 88 t° as previously reported g 4,500 g 4,500 g (591) S (591) Restatements/Prior period adjustments S S S g FUND BALANCE JULY 1 18 as restated Residual equity (4,500) 0 transfers in (out) ' FUND BALANCE ,: JUNE 30, 18 89 g 0 g 4, 5 0 0 g 9 7 g (591) Fund balance beninnina should balance with fund balance ending of the previous fiscal year annual report and/or audit report DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 3581 181 S & C 3582 '82 Account Expenditures item Actual Budget after Item Actual number code transfers code ai b a REVENUES 311010 Real propertyi 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen.lint, on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 3100001 363000 TOTAL TAXES T01 i 321070 1 Recreation vehicle tea T24 6 i i 303 i 5,433 T01 i S T24 6 s 75 1 118 Pape of popes Budget after transfers 120 320000 TOTAL LICENSES/ PERMITS---------�► 335035 Aircraft registration C8_8 6 6 C88 S 6 336066 Corporation license tax CBS C88 330000 TOTALINTER• (GOVERNMENTAL'—'` 14 371000 1 Investment earnings U20 16 6 U20 16 _ s___ 370000 TOTAL INVESTMENT/ ROYALTYam 2, 303 i 5,433 i 88 i 120 TOTAL REVENUES —f► EXPENDITURES 490100 G.O. bond principal — 610 N E 3 i N E i G.O. bond interest —620 leg t fl 9 G.O. agent fees — 630 E23 E23 490300 S.I.D. bond principal — 610 N E 4,000 N E S.I.D. bond Interest — 620 log 683 l B 0 190 S.I.D. bond agent leas — 630 E23 E23 Interest Expense 239 750 490000 TOTAL DEBT i 5,060 0 i 120 SERVICE A' TOTAL >'>> - EXPENDITURES --►5,433 f Excess ravanuas ova( (under) expenditures i i 0 i 32 71 I:. r 01 Other financing sources 303000 Transfers in N R N R 521000 Transfers (out) NE 1 1 1 i NE I I Excess revenues and fundark: k other sources over l } A. other eexpenditures and (2 757) 0 (32) MIT, '"F '` FUND BALANCE '';. <::, ;•;:>; as previously reported i i (2,228) i 758 Restatements/Prior period ....::.:... , f� adjustments : t FUND BALANCE >, JULY 1, 18 ,•z•• as restated :i Residual equity transfers in foutl FUND BALANCE JUNE30,lip i 4 985 i 2 228) i 726 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance shoat including any reserves. Prior period adjustments — detail in notas to financial statements. rohM 00C• 1 14 21 a51 Pyuu 61 i i 0 0 758 758 DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 76 118 Pape of pages 3583 '83 S & C 3584 '84 S & C Item Actual Budget after transfers Item Actual Budget after transfers Account number Expenditures p coda code s) b a b REVENUES 311010 Real ro ert 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pandint. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 S ecial assessments 1 I,JbU4,034 3100001 363000 TOTAL TAXES T01 i 561 1 S ,350 T01 0 4 7,130 321070 Recreation vehicle lae T24 6 fl T24 B S 320000 TOTAL LICENSES/ S i $ 8 PERMITS---------10 336036 Aircraft registration C88 4 9 C88 $ S 335066 Corporation license tax C88 C88 330000 TOTALINTER- 3 $ 4 GOVERNMENTAL-1•^ 371000 Investment aarninds U20 6 i U20 li S 370000 TOTAL INVESTMENT/ 0 0 t 4 ROYALTY---------► TOTALREVENUES $ 561 g 1, 350 $ 4,034 g 7,130 EXPENDITURES 480100 G.O. bond principal — 610 ME i S ME S li G.O. bond interest —620 ISO ISO G.O. agent teas — 630 E23 E23 480300 S.I.D. bond principal — 610 ME 1,000 1,000 ME 4 n no 4,000 S.I.D. bond interest — 620 189 350 ISO, 2,880 S.I.D. bond agent fees — 63C E23 E23 _ 490500 Int. Exp. 168 250 480000 TOTAL DEBT 1111 1,391 ti li 6,978 07,130 SERVICE DID 1 "4}'i,: TOTAL ,3, >� EXPENDITURES ---1► S 1,391 1 f1 6,978 37,130 ."` Excess revenues over lundar) expenditures (8 3 0) 0 (2,944) 0 S 3 §1 , Other financing sources x .f 'R (uses/ 383000 Transfers In MR MR 621000 Transfers lout) ME 1 i t I ME i I I 1 Excess revenues and } a r other sources over lundar) expenditures and f r�; (830) (2,944) . Y.`. other uses }x FUND BALANCE JULY 1,18 88 as previously reported fi t+ 734 i 441 $ 4 41 Restatements/Prior period adjustments 1 1 t FUND BALANCE } JULY 1, 18 as restated Residual equity '<? transfers In out FUND BALANCE `,.r�: JUNE f 30,1i! gg ' (96) 0 734 4 (2 , 5 0 3) tt 441 Fund balance beginning should balance with fund balance ending of the previous fiscal your annual report and/or audit report. Fund balance ending should balance with fund balance on balance shoot including any reserves. Prior period adjustments — detail in notes to financial statements. fMA 0QC•1 14 21 11% Pala 61 DEBT SERVICE FUNDS ALL FUNDS 77 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 3585 S& C 1985 3586 S& C 1986 Item Actual Budget after transfers Item Actual Budget after transfers Account number Expenditures code code la) b a b REVENUES 311010 Real property $ S 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 7,365 7, 360 3,10 4 802 3100001 TOTAL $ $ 3,106S 363000 TAXES T01 7,365 T01 321070 Recreation vehicle fee T24 S S T24 S S 320000 TOTAL LICENSES/ S $ S S PERMITS 10 335036 Aircraft registration C88 S $ C86 S S 335056 Corporation license tax C89 C88 330000 TOTALINTER- $ $ S S GOVERNMENTAL—�-I► 371000 Investment earnings U20 $ S U20 S S 370000 TOTAL INVESTMENT/ $ S $ $ ROYALTY-------►- TOTALREVENUES--►- $ 7,365 7,360 $ 3,106 $ 4,802 EXPENDITURES 490100 G.O. bond principal — 610 NE $ $ NE $ S G.O. bond interest —620 186 188 G.O. agent fees — 630 E23 E23 480300 S.I.O. bond principal — 610 NE 4,00U4,0 —Ni— 2,500 S.I.D. bond interest — 620 ISO 3,060 188 1,439 1,552 S.I.D. bond agent fees — 63C E23 E23 490500 Int. Exp. 779 300 359 750 490000 TOTAL DEBT SERVICE 0 g 7,980 g 7,360 $ 1,798 S 4,802 TOTAL EXPENDITURES —i► S 7,980 $ 7,360 S 1,798 $ 4,802 Excess revenues over (under) expenditures g ( 615) $ 0 $ 1, 308 $ 0 Other financing sources ' /uses) 383000 Transfers in NR NR 521000 Transfers lout) NE I I l 1 NE ( 1 1 Excess revenues and other sources over (under) expenditures and other uses (615) 0 1,308 t FUND BALANCE JULY 1 1988 as previously reported g (8,478) g (8,478) g (4,429) g (4,429) ••:` 'Restatemenis%Prior period adjustments S 8 $ $ ` FUND BALANCE JULY 1. 18.11 $ as restated $ Residual equity transfers in (out) `;"<>;>''•.' FUND BALANCE :>;::::::::•s»sa>: JUNE 30' 1 fly $ (9,093) S (8,478) 8 (3,121) g (4,429) Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. CORM b0C 1 14 21 b91 Pb{ja 61 DEBT SERVICE FUNDS AR09/37.1 � DEBT SERVICE FUNDS 7� 118 ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE papa of pages 3588 '88 S & C Account Expenditures Item Actual Budget after Item Actual Budget after number code transfers code translurs Ia1 b a b REVENUES 311010 Real property $ S S S 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pendint. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 3,529 100 823 0 3100001 TOTAL 529 823 363000 TAXES 3, T01 S S T01 S S 321070 Rucreauon vehiclu lee T24 S S T24 6 S 320000 TOTAL LICENSES/ S S 9 S PERMITS -----►► 335036 Aircral► (ugisuattun C_8_9 S S CBS S $ 336066 Corporation license tax C89 C89 330000 TOTALINTER- GOVERNMENTAL---f► $ S S S 371000 Investment uarnings U20 S 6 U20 6 S 370000 TOTAL INVESTMENT/ $ S S $ ROYALTY---1► 3 529 $` TOTAL REVENUES--� S ' $ 100 g 823 S 0 EXPENDITURES 490100 G.O. bond principal — 610 1 NE $ $ NE $ S G.O. bond interest —620 1 fig 189 G.O. agent leas — 630 E23 E23 490300 S.I.D. bond principal — 610 NE 4,000 NE S.I.D. bond intetust — 620 189 4,909 + 189 S.I.D. bond agent fees — 63j E23 E23 Y 7u4VV 111UU.LC:it-i z2LP. Lb IVV 490000 TOTAL DEBT SERVICE 10 g 8,935 S 10 0 g g TOTAL S (5,406) S 100 g 0 g 0 EXPENDITURES ►- Excess revunuus over fundurl expenditures g (5,406) S 0 S 823 S 0 Other financing sources lases) 383000 Transfers in NR NR 621000 Transfers (out) NE I I( I NE 1 1 1 1 . „g; Excess revenues and other sources ova( u t>w lunawl expenditures and other uses (5,406) 0 s t i FUND BALANCE ;?z JULY 1, 19 88 r s" as previously reported S1,778S 11778 S 0 S 0 :<..:,..r:•>•.;.;.c,::.:::;;. flesiate'mants/Prior period adjustments B 8 S . x ` FUND BALANCE JULY.1 19 89 as restated S g s g Residual equity transfers in (out) r�>>�M . 11 r=y s } FUND BALANCE JUNE 30, 198 9 S (3, 628) S 1,778 S 823 3 0 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report Fund balance ending should balance with lund balance on balance sheul including any rasamus. Y 7u4VV 111UU.LC:it-i z2LP. Lb IVV 490000 TOTAL DEBT SERVICE 10 g 8,935 S 10 0 g g TOTAL S (5,406) S 100 g 0 g 0 EXPENDITURES ►- Excess revunuus over fundurl expenditures g (5,406) S 0 S 823 S 0 Other financing sources lases) 383000 Transfers in NR NR 621000 Transfers (out) NE I I( I NE 1 1 1 1 . „g; Excess revenues and other sources ova( u t>w lunawl expenditures and other uses (5,406) 0 s t i FUND BALANCE ;?z JULY 1, 19 88 r s" as previously reported S1,778S 11778 S 0 S 0 :<..:,..r:•>•.;.;.c,::.:::;;. flesiate'mants/Prior period adjustments B 8 S . x ` FUND BALANCE JULY.1 19 89 as restated S g s g Residual equity transfers in (out) r�>>�M . 11 r=y s } FUND BALANCE JUNE 30, 198 9 S (3, 628) S 1,778 S 823 3 0 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report Fund balance ending should balance with lund balance on balance sheul including any rasamus. Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report Fund balance ending should balance with lund balance on balance sheul including any rasamus. DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Account number Expenditures 3602 SID 302 Item code Actual a) Budget after transfers b Item code Actual a 311010 REVENUES Real property8 i a 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pandint. on dal. taxes 313000 Tax title sales 314000 Light vehicle taxes 303000 Special assessments 1,015 0 3100001 363000 TOTAL TAXES T01 a1,015 0 T01 a 321070 Recraaiinn vaNcla lea T24 S 9 T24 6 a 79 1 118 Pape of Pagel Budget after transfers 320000 TOTAL LICENSES/ PERMITS 336035 Aircraft Aircraft registration C88 6 6 CBS 6 6 335065 Corporation license tax C88 C88 330000 TOTALINTER- $ 8 a S GOVERNMENTAL 371000 Investment earnings U20 6 6 U20 6 6 370000 TOTAL INVESTMENT/ ROYALTYIN #s'`:' $ p 5 S 0 i 0 a 0 TOTAL REVENUES—►- EXPENDITURES 480100 G.O. bond orincioal — 610 NE S !t NE S E G.O. bond interest —620 [so ISO G.O. agent fees — 630 E23 E23 480300 S.I.D, bond principal — 610 N E N E S.I.D. bond interest — 620 188 188 S.I.D. bond agent fees — 630 E23 E23 480000 TOTAL DEBT a $ a a SERVICE Do 4TOTAL a 0 i 0 i 0 0 a tr��zH EXPENDITURES—►- Excassrevenues over 0 (under) expenditures i 1, 015 i 0 i 0 i ;s. Other financingsources uses 383000 Transfers In NR NR 521000 Transfers (out) NE 11 ) 1 1 NE If 1 1 I :.:<i r•:' Excess revenues and i . ' x :4X.M* ;: other sources over !under) expenditures and other uses 1,015 0 FUND BALANCE JULY 1. is 88 510 510 54 54 :.. ��,:,.; ;,; ;•,;.. • as previously reported Restatemants/Prior period adjustments K FUND BALANCE JULY 1, 18 a .:.... :. as restated Residual transfers equity in lout (510) (54) 0 a»a `1W.1 FUND i <• ;. y: BALANCE 1, 015 510 0 DUNE 30,18 89 54 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance shoat including any reserves. Prior period adjustments — detail in notes to financial statements. 1`01M WC-1 14 21 UU1 f'wya IJ I utlts zlotnvii.t ruroua ALL FUNDS 80 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 3607 SID 307 3608 SID 308 Item Actual Budget after Item Actual Budget alter Account Expenditures p number code transfers code transfers la) Ib a b REVENUES 311010 Real property $ $ $ $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 3100001 TOTAL 363000 TAXES T01 S S T01 S $ 321070 Recreation vehicle fee T24 S S T24 S S 320000 TOTAL LICENSES/ $ S $ $ PERMITS ----� 335035 Aircralt registration C89 $ S C_8_9 S $ 335055 Corporation license tax 689 C89 330000 TOTALINTER- GOVERNMENTAL ^�� $ $ S $ 371000 Investment earnings U20 S $ U20 S S 370000 TOTAL INVESTMENT/ $ $ $ $ ROYALTY-------i► TOTAL REVENUES--► $ 0 $ 0 $ 0 $ 0 EXPENDITURES 490100 G.O. bond principal — 610 ME S $ ME $ $ G.O. bond interest — 620 189 189 G.O. agent fees — 630 E_23 E23 490300 S.1.D. bond principal — 610 ME N_ E 189 S.I.D. bond interest — 620 189 S.I.D. bond agent fees — 630 E23 E23 490000 TOTAL DEBT SERVICE S $ $ $ TOTAL S 0 S 0 S 0 $ 0 EXPENDITURES No Excess revenues over (under) expenditures S S S S Other financing sources (uses) 383000 Transfers in MR MR_ 521000 Transfers (out► N_E_ I 1 1 1 ME l _ 1 ( ) Excess revenues and otlwr sources over } (under) expenditures and other uses FUND BALANCE A' JULY 1, 1f 8 as previously reported $ 1 183 S 1,183 S 2,243 $ 2,243 17 Restatements/Prior period adjustments $ S S S FUND BALANCE " JULY 1, 19 ' > as restated S S S S Residual equity (1,183) (2,243) transfers in (out) FUND BALANCE " JUNE 30, 18 89 0 1,183 0 2,243 S S S S Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. FORM UUC 1 14 21 091 Pauu 51 ut113>f atrcvitot rumuzo ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 81 118 Page of pages Account number Expenditures 3609 SID 309 3613 SID 313 Item code Actual fa) Budget after transfers lb) Item code Actual a Budget after tldnsfets b 311010 REVENUES Real property $ $ $ $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 2 249 2,550 3100001 363000 TOTAL TAXES T01 $ $ T01 S $ 2,550 321070 Recreation vehicle fee T24 $ S T24 S $ 320000 TOTAL LICENSES/ PERMITS --------ON $ $ $ $ 335035 Aircraft registration C_8_9_ S $ CBS S $ 335055 Corporation license tax C89 C89 330000 TOTALINTER- GOVERNMENTALto $ $ $ $ 371000 Investment earnings U20 $ $ U20 $ $ 370000 TOTAL INVESTMENT/ ROYALTY 0. $ $ $ $ TOTAL REVENUES--1► S S S 2,249 S r 490100 EXPENDITURES G.O. bond principal — 610 NE $ $ NE $ S G.O. bond interest —620 189 189 G.O. agent fees — 630 E23 E23 490300 S.I. Q. bond principal — 610 NE NE 2,000 2,000 S.I.D. bond interest — 620 189 189 405 350 S.I.Q. bond agent fees — 630_E23 E23 490500 490000 Int. expense TOTAL DEBT SERVICE ---------1�► $ S — 134 $ 2,539 200 $ 2,550 TOTAL EXPENDITURES ON $ O S 0 $ 2,539 S 2 550 Excess revenues over lunder) expenditures S $ $ (290) $ 0 Other financing sources (uses) 383000 Transfers in NR NR 521000 Transfers (outl NE 1 I f 1 NE 1 I( 1 Excess revenues and other sources over (under) expenditures and other uses (2 9 0) 0 :..> •:<;.: FUND BALANCE JULY 1, 19 88 as previously reported $ 1,021 $ 1,021 g (1,984) S (1,984) Restatements/Prior period adjustments $ $ $ $ FUND BALANCE JULY 1, 19 as restated S S S S Residual equity transfers in (out) (1,021) 0 FUND BALANCE JUNE30,1989 $ 0 $ 1,021 $ (2,274) $ (1,984) Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. I ORM IWC 1 14 21 e91 Page J 1 Ar11T Are\1/■Ar r/■�,/1A v�o or-nn11rrr. FWINU%P ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 82 118 Page of pages Account number Expenditures 3609 SID 315 Item code Actual (a) Budget after transfers Ibl Item code Actual a Budget alter transfers b 311010 REVENUES Real property $ S S $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 3100001 363000 TOTAL TAXES T01 $ $ T01 $ $ 321070 Recreation vehicle fee T24 S $ T24 $ $ 320000 TOTAL LICENSES/ PERMITS ---►— $ $ $ $ 335035 Aircraft registration C89 $ $ C89 S S 335055 Corporation license tax C89 C69 330000 TOTALINTER- GOVERNMENTAL—"—�^ S $ $ $ 371000 Investment earnings U20 S S U20 S S 370000 TOTAL INVESTMENT/ ROYALTY -o► $ S $ $ TOTAL REVENUES-- $ $ 0 S $ 490100 EXPENDITURES G.O. bond principal — 610 NE $ S NE $ $ G.O. bond interest —620 189 189 G.O. agent fees — 630 E_23 E23 490300 S.I.D. bond principal — 610 NE NE S.I.D. bond interest — 620 189 18_9 S.I.D. bond agent fees — 63C E23 E23 490000 TOTAL DEBT SERVICE---------00 $ S S $ TOTAL EXPENDITURES --►► $ n $ p $ $ Excess revenues over Iunde0 expenditures S S S S Other financing sources fuses) 383000 Transfers in N R N R 521000 Transfers (out) NE I 1 1 1 NE ( 1 1 1 " Excess revenues and ocher sources over (under) expenditures and other uses FUND BALANCE JULY 1, 19 88 as previously reported S 3,842 S 3 842 $ 402 $ 402 Restatements/Prior period adjustments S S S S FUND BALANCE JULY 1, 19 as restated $ $ S $ Residual equity transfers in (out) FUND BALANCE JUNE 30, 19 89 $ 0 S 3,842 S 0 S 402 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in nutos to financial statements. I oRM 0oC 114 21 89) Page fi l DEBT SERVICE FUNDS ALL FUNDS 83 1 18 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 3624 SID 324 3626 SID 326 Item Actual Budget after transfers Item Actual Budget after transfers Account number Expenditures code code (a) (b) (a b REVENUES 311010 Real property $ S S S 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 light vehicle taxes 363000 Special assessments 4,690 0 477 2,455 3100001 363000 TOTAL TAXES T01 $ 4,690 $ n T01 $ A77S 321070 Recreation vehicle fee T24 $ S T24 $ S 320000 TOTAL LICENSES/ S S $ $ PERMITS------► 335035 Aircraft registration C89 5 S C89 S S 336066 Corporation license tax C89 C89 330000 TOTALINTER- $ S S $ GOVERNMENTAL, No 371000 Investment earnings U20 $ S U20 S $ 370000 TOTAL INVESTMENT/ $ $ S 8 ROYALTY ON TOTAL REVENUES--►► $ 4,690 $ 0 S 477 $ 2,455 EXPENDITURES 490100 G.O. bond principal — 610 NE S $ NE $ $ G.O. bond interest —620 189 189 G.O. agent fees — 630 E23 E23 490300 S.I. D. bond principal — 610 NE NE 2,000 2,000 S.I.D. bond interest — 620 189 189 23 155 S.I.D. bond agent fees — 630 E23 E23 490500 Interest Exp. 19 300 490000 TOTAL DEBT $ S $ $ SERVICE to >' ` TOTAL EXPENDITURES —► 8 0 $ 8 S Excess revenues over (under) expenditures $ 4, 690 S 0 $ (1,565) $ 0 Other financing sources ::.........,,:.:.: ,.,.:::.. (uses) 383000 Transfers in NR NR 621000 Transfers (out) NE ( ) 1 1 NE ( ) l ) Excess revenues and other sources over (under) expenditures and other uses FUND BALANCE JULY 1, 18 8 $ S 996 S 996 $ (1,503) (1,503) as previously reported S Restatements/Prior period adjustments $ $ S S FUND BALANCE JULY 1, 19 as restated 8 $ $ S Residual equity transfers in (out) FUND BALANCE JUNE 30,18 �� $ 5 686 $ q96 $ $ Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. ror M 80C• 1 14.21 •891 Page 61 DEBT SERVICE FUNDS ALL FUNDS 84 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages Account number Expenditures Item Actual Budget after transfers Item Actual Budget after transfers code code la► Ib a b REVENUES 311010 Real property $ $ S $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 135,355 3100001 363000 TOTAL TAXES T01 g 60 135 $ 34,355 T01 $ 1,171 g 17,400 321070 Recreation vehicle fee T24 $ S T24 $ $ 320000 TOTAL LICENSES/ $ $ $ $ PERMITS -----►► 336035 Aircraft registration C89 $ $ C89 $ $ 335055 Corporation license tax CBS C89 330000 TOTALINTER- $ $ $ $ GOVERNMENTAL— 00 371000 Investment earnings U20 S $ U20 $ $ 370000 TOTAL INVESTMENT/ S $ $ $ ROYALTY---------f1► 77 g 60,135 $ 34,355 $ 1,171 $ 17,400 TOTAL REVENUES ---i► EXPENDITURES 490100 G.O. bond principal — 610 NE- $ S NE $ $ G.O. bond interest —620 189 189 G.O. agent fees — 630 E23 E23 490300 S.I.D. bond principal — 610 NE 15,000 15,000 NE 6,000 6-,0-0-0 S.I.D. bond interest — 620 189 19.770 14.355 189 6,600 3,900 S.1.D. bond agent fees — 630 E23 E23 490500 2,241 5,000 5,971 7,500 490000 TOTAL DEBT S1 g $ S SERVICE 1 TOTAL EXPENDITURES No S 37,011 $ 34,355 S 18,571 g 17,400 Excess revenues over (under) expenditures g 23,124 $ 0 $ (17,400) $ 0 Other financing sources (uses) 383000 Transfers in NR NR 521000 Transfers (out) NE ( ) 1 1 NE ( 1 1 1 Excess revenues and other sources over (under) expenditures and other uses 23,124 0 FUND BALANCE JULY 1, 18 88 as previously reported (54,985) (54,985) (65,856) 6 5,856) Restatements/Prior period adjustments S ' $ S $ FUND BALANCE JULY 1, 19 as restated $ $ S $ Residual equity transfers in (out) FUND BALANCE JUNE 30,18 g (31,861) g (54,985) g (83,256) g (65,856) Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. ♦Olin( 90G1 14-21-891 Page 51 DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 85 1 18 Page of pages Account number Expenditures 3634 SID 334 3635 SID 335 Item code Actual (a) Budget after transfers (b) Item code Actual a Budget after transfers b 311010 REVENUES Real properlyS S S S 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 3130_0_0 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 736 2,725 310000/ 363000 TOTAL TAXES T01 S 736 $ 2,725 T01 S 1864 g 2,400 321070 Recreation vehicle fee T24 $ S T24 $ $ 320000 TOTAL LICENSES/ PERMITS No $ $ $ $ 336035 Aircraft registration C89 $ $ C8_9 $ S 335055 Corporation license tax C89 C89 330000 TOTALINTER- GOVERNMENTAL—►- $ $ S $ 371000 Investment earnings U2( 370000 TOTAL INVESTMENT/ ROYALTY 1W TOTAL REVENUES-- ► EXPENDITURES 490100 G.O. bond principal — 610 NE G.O. bond interest —620 189 G.O. agent fees — 630 E2_3 490300 S.I.D. bond principal — 610 NE S.I.D. bond interest — 620 189 S.I.D. bond agent fees — 630 E23 490400 Other. Int. exp. — 490000 TOTAL DEBT SERVICE -----► TOTAL EXPENDITURES -o► Excess revenues over (under) expenditures Other financing sources luses) 383000 Transfers in NR 621000 Transfers (out) N_ E Excess revenues and other sources over (under) expenditures and othor uses FUND BALANCE JULY 1, 1988 as previously reported Restatements/Prior period adjustments FUND BALANCE JULY 1, 19• r as restated Residual equity transfers in (out) FUND BALANCE JUNE 30,198.9 S S S S g 736 $ 2,725 S S 7.,000 1,000 1,160 725 361 1,000 r $ 2,725 S 2,521 $ 2,725 $ (1,785) $ 0 1 11 1 (1,785) 0 S (5,439) $ (5,439) S S. S S $ (7,224) $ (5,439) U20 U20 S $ S S $ 1,864 $ 2,400 NE S $ 189 E23 NE 1,500 1,500 189 1,027 900 E23 $ 2,527 $ 2.400 S 2,527 S 2,400 $ (663) S 0 N_R NE ( ► ( ) (663) 0 $ 850 S 850 S S S S $ 187 $ 850 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. I0AM 00C-1 14 21-01 13age 51 ARo9137.1 r DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 86 118 page of pages Account number Expenditures p 3636 SID 336 363 STD__.317 Item code Actual (a) Budget alter transfers (b) Isom code Actual a Budget after transfers b REVENUES Real property 1S S S S _3_1_1010 311020 Personal propertySta.es 311030 Motor vehicle 311040 Not proceeds 312000 Pen./int. on del 313000 title sales 314000 _Tax light vehicle taxes 363000 Special assessments 614 250 3100001 363000 TOTAL TAXES T01 S61 $ 711n T01 $ r $ 321070 Recreation vehicle too T24 $ S T24 S $ 320000 TOTAL LICENSES/ PERMITS ►- $ $ S S 335035 registration C_89 $ $ C69 $ $ 335065 _Aircraft Corporation license tax C89 C89 330000 TOTALINTER. GOVERNMENTAL ^-1►- $ $ $ S 371000 Investment earnings U20 $ $ U20 $ $ 370000 TOTAL INVESTMENT/ ROYALTY------:- $ $ $ $ TOTAL REVENUES —Im S $ $ r $ 490100 EXPENDITURES G.O. bond principal - 610 NE S $ NE $ $ G.O. bond interest - 620 189 189 E23 G.O. agent lees - 630 E23 NE_ 490300 S.I. D. bond principal - 610 NE 8 5,000 5,000 S.I.D. bond interest - 620 18_9 375 250 #!123 8,837 7 838 S.I.D. bond a ent fees - 63 E23 490000 TOTALDEBT SERVICE ----►► $ ]r $ r S $ TOTAL EXPENDITURES ---►- $ 375 250 $ Excess revenues over (under ► expenditures g 239 $ 0 $ (4,180) $ 0 Other financing sources (Uses) 383000 Transfers in N_R NR_ 521000 Transfers lout) NE 1 1( 1 NE ( I I I Iunder) Excess revenues and other sources over expenditures and other uses 239 0 (4,180) 0 as FUND BALANCE JULY 1. 19 88 previously reported $ (1) $ (1) S (1,104) $ (1,104) adjustments Rostatements/Prior period $ $ $ $ FUND JULY as BALANCE ' 1, 19 restated S $ $ $ Rosidual transfers equity in (out( FUND ?' JUNE BALANCE 30. 19 89 $ 238 S (1) S ('i,1.84) S (1 104 ) Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments - detail in notes to financial statements. AR09/37,1 DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 87 1 118 Page of pages Account number Expenditures 3701 Sriec. Li ht #1 Decorative 3702 Spec. Li 2 Sunset Item code Actual fal Budget after transfers lb) Item code Actual a Budgut after transfers b 311010 REVENUES Real property $ S S $ 311020 Personal property 311030 Motor vehicle 311040 Not proceeds 312000 Pen./int. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 12,675 14,500 3,380 4, 800 310000/ 363000 TOTAL TAXES T01 S 12,675 $ 14,500 T01 S 3,380 $ 41800 321070 Recreation vehicle fee T24 $ $ T24 $ $ 320000 TOTAL LICENSES/ PERMITS $ $ $ $ 335035 Aircraft registration C8_9 $ S C89 $ $ 335055 Corporation license tax C89 C89 330000 TOTALINTER• GOVERNMENTAL_ on S $ $ $ 371000 Investment earnings U20 $ $ U20 $ $ 370000 TOTAL INVESTMENT/ ROYALTY-----► $ $ $ S TOTAL REVENUES --fir■- $ 12,675 g 14,500 $ 3,380 $ 4,800 EXPENDITURES 490100 G.Q. bond principal — 610 NE G.O. bond interest —620 18 G.O. agent lees — 630 E2_3 490300 S.I.D. bond principal — 610 NE S.I.D. bond interest — 620 189 S.I.D. bond agent fees — 630 E23 490000 TOTAL DEBT SERVICE — No TOTAL EXPENDITURES ----►► Excess revenues over lunder) expenditures Other financing sources luses► 383000 Transfers in NR 621000 Transfers lout) NE Excess revenues and other sources over (under) expenditures and other uses FUND BALANCE JULY 1, 1988 as previously reported Restatements/Prior period <' adjustments FUND BALANCE ' ` , JULY 1, 19 as restated Residual equity transfers in lout) FUND BALANCE DUNE 30, 19 89 9 S $ 9,000 9,000 5,295 5,500 $ 14,295 S 14,500 $ 14,295 S 14,500 S (1,620) $ 0 1 11 1 S (5,536) S (5,536) S S S S $ (7,156) S (5,536) NE S $ 189 E23 NE 3,000 3,000 1,747 1,800 _18_9 E23 $ 4,747 S 4,800 $ 4,747 S 4,800 $ (1,367) 8 0 N_R NE 1 1 1 1 $ 1,534 $ 1,534 S S S S $ 167 $ 1,534 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance shoot including any reserves. n.:_.-.......r ...,:....,..,....,.. — A—il in n.,,nc to tinmnrinl ttatumnnta mrc.r Imes DEBT SERVICE FUNDS ALL FUNDS 88 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages TOTAL OF ALL FUNDS Item Actual Budget after Account Expenditures code transf ers a b REVENUES 311010 Real property 46,363 S 2 4 8 311020 Personal property 4,199 311030 Motor vehicle 311040 Net proceeds 312000 Pen./int. on del. taxes 610 700 313000 Tax title sales 314000 Light vehicle taxes 3,285 0 363000 Social assessments 121,926 120,568 310000/ TOTAL $ 176,383 $ 193,756 363000 TAXES T01 321070 Recreation vehicle fee T24 S S 321005 MV Flat fee 311 0 320000 TOTAL LICENSES/ $ 311 $ 0 PERMITS -----No 335035 Aircraft registration C89 11 $ 335056 Corporation license tax C89 1,404 330000 TOTALINTER. 1404 $ , S 0 GOVERNMENTALiI►- 371000 Investment earnings U20 $ 12,774 9 370000 TOTAL INVESTMENT/ $ 12, 774 $ 2,500 ROYALTY """"""op g 190,872 g 196,256 TOTAL REVENUES--► EXPENDITURES 490100 G.O. bond principal — 610 NE $ 25,000 $ 25,000 G.O. bond interest — 620 18 9 44,542 44,543 G.O. agent foes — 630 E23 652 652 490300 S.I.O. bond principal — 610 NE 61,500 60,000 S.I.D. bond interest — 620 109 58,930 44,418 S.I.D. bond agent fees — 630 E23 490400 Interest expense 10,938 16,757 490000 TOTAL DEBT $ 201,562 $ 191,370 SERVICE ----------►- f 4 TOTAL $ 201 , 562 $ 191,370 EXPENDITURES ---ON Excess revenues over < lunderl expenditures $ (10,690) $ 4,886 ti. Other financing sources I uses) 383000 Transfers in N R 521000 Transfers (out) NE 1 ) 1 1 Excess revenues and other sources over r lunder► expenditures and other uses (10,690) 4,886 FUND BALANCE M> JULY 1, 19 88 as previously reported $ 20 8 0 $ Restat6ments/Prior period adjustments $ $ FUND BALANCE JULY 1, 19 ?•. , as .1. restated13,755 $ $ k s transfers Residual equity i lout) (13, 755 ) FUND BALANCE JUNE30,1989 (31,490) (15,914) $ $ Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. 11. Financial Statements — Continued C. Individual statements — By fund type 2. Capital projects funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance 89 118 Page of pages Ag;UG;.71,; CAPITAL PROJECTS FUNDS ALL FUNDS COMBINING BALANCE SHEET go 1118 paou of pailus Account number Description Fund #/Name Fund #/Name Fund #/Name 4065 lst, Alley West (dl 4050 Fire Truck Capital bprovagtt an-d 4055 Capital BgdpnqFXind 4060 SW Kalispell Sm%t-x/'Mt:er Proj 101000 ASSETS Cash/investments $ 0 g 4,600 $ 22,006 g 35,804 TOTALfor combined statement $ 0 $ 4,600 $ 22,006 $ 35,804 61100 131000 1 Due from funds Is S $ $ 132000 Due from EPA government 75,440 CDBG 79,126' 133000 Advance to fund TOTAL for combined statement S 0 $ 0 g 154,566 $ 0 iS is is Is TOTAL ASSETS 101 $ 0 S 4,600 S 176,572 $ 35,804 LIABILITIES AND FUND EQUITY Liabilities 201100 Warrants payable 201200 Registered warrants payable 2021001 Accounts payable 92,761 246 204100 Contracts payable I TOTAL for combined statement $ 0 $ 0 $ 92,761 $ 246 211000 Due to Water fund $ S $ 91,505 $ 21249 Due to Contractor 2 1 , 7 8 9- 35, TOTAL for combined statement S 0 $ 0 113,289 $ 35,558 $ $ $ TOTAL LIABILITIES110,► 0 $ 0 $ 206,050 $ 35,804 271000 Fund equity Unreserved — fund balance $ 0 g 4,600 S (29,478) $ 0 TOTAL for combined statement $ 0 $ 4,600 (29,478) $ 0 TOTAL LIABILITIES AND FUND BALANCE to 0 S 4,600 S 176,572 S 35,804 AH00/3i,1 CAPITAL. PROJECTS FUNDS ALL FUNDS COMBINING BALANCE SHEET 91 118 Page of pages Account number pescription Fund N/Name Fund N/Name Fund M/Name TO AL OS OF ALL (d) 4288 '88 Sidewalk & �.5 cn 4289 '89 Sidewalk & Ojm calstcn 1c) 101000 ASSETS Cash/investmonts $ 0 9 0 S S TOTAL for combined statement $ 0 S 0 S $ 131000 Due from funds S S $ S 132000 Due Irom EPA government 75,440 CDBG 79.126 133000 Advance to' fund TOTAL for combined statement S $ $ $ 154,566 a s s s TOTAL ASSETS --i► S S S S LIABILITIES AND FUND EQUITY Llabllltlos 201100 Warrants payable $ S S s 201200 Registered warrants payable 202100 Accounts payable 93,007 204100 Contracts payable TOTAL for combined statement $ S $ $ 93,007 211000 Duo to Water fund S $ $ S 91,500 Revolving 2,527 2,527 a,,- 57,347 TOTAL for S combined statement 0 S 2,527 S S 151,374 S S S TOTAL LIABILITIES lb, S 0 S 2, 527 $ S 244, 381 271000 Fund equity Unreserved — fund balance S 0 $ (2,527) $ S (27,405) TOTAL for combined statement $ 0 S (2,527 $ S (27,405) TOTAL LIABILITIES AND S FUND BALANCE IN 0 $ 0 S S 21 6 976 AR1 O/37,1 CAPITAL PROJECTS FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 4050 Fire Truck Ca P. Imp. 4055 Capital Account Expenditures Item Actual Budget after Item Actual number code transfers code a b a REVENUES 331000 1 Federal grants 889 11 1 889 1 331150 Hwy traffic safety 334000 State arents C89 C89 92 118 Page of pages Budget after. - transfers 330000 TOTAL INTER- I3 1 IS 13,670 1 43,670 GOVERNMENTAL —111► 1 366000 Contributions & donations U99 14 Is I U99 Is Is TOTAL 360000 I MISCELLANEOUS---*- is Is 1 S 11 r371000 Investment earninas I U20 11 Is I U20 141 Is 370000 TOTAL INVESTMENT/ 1 3 ' 1 ROYALTY--------�►- S 1 i 3 T.` TOTALREVENUES—s► 1 0 1 0 1 13,670 1 43,670 EXPENDITURES 420140 Crime Control Eclui 1 1 1 9.070 s 43.670 49U5UU linterest I;xp. u 1451.) TOTAL EXPENDITURES ---� 1 0 1 750 70 1 r, Excess revenues over Y }. (under) expenditures 1 1 (750) 1 4,600 1 �� aS Other financing sources (uses) 381010 Sale of G.O. bonds 381030 Sale of S.I.D. bonds Transfers in _383000 621000 Transfers (out) 1 1 1 1 1 1 1 Excess revenues and other Ni sources over (under) expenditures and other uses 0 (750) 4,600 •s;,:, . 3" FUND BALANCE JULY1,1988 1 (10,358) 1 (10,358) 1 0 1 as previously reported >, # Restatemonts/Prior period adjustments s FUND BALANCE JULY 1, 19 1 1 1 1 as restated Residual equity transfers * 10,358 0 in (out) FUND BALANCE JUNE30.19 89 a 0 1 (11.to8) 1 4_rn n 1 0 0 M 0 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. Rncnliit-ihn 1HFin Ap1d137',1 CAPITAL PROJECTS FUNDS ALL FUNDS 93 118 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Page of pages 4060 SW Kal. Sewer./Water 4065 1st Alley West Account Expenditures Item Actual Budget after Item Actual number 9 Budget after code transfers code transfers (a) b a b REVENUES 331000 334000 1 State 744,230 330000 TOTAL INTER- _—pS $ 744,230 $ $ GOVERNMENTAL '. 365000 Contributions A donations I U99 Is 1 U99 Is Is TOTAL S $ S s 360000 MISCELLANEOUS 0,- 371000 Investment earnings I U20 111 3,718 Is I U20 IS S 370000 TOTAL INVESTMENT/ $ S $ $ ROYALTY ---#► $ $ Is $ TOTAL REVENUES—s► $ 3,718 $ 744,230 S 0 S 0 EXPENDITURES 430230 Road construction S 39,196 S 106,100 S 112,566 S 137,000 430246 Storm Curb & gutt r 40,000, 430555 Water 252,100 430635 Sewer 664,33S 8,481► 470210,CD Residential Grant 37,UUU 43WO01 Conduit Relocatior 2 286,947- 4905001 Interest 8,500 TOTAL EXPENDITURES ► $ 39,196 $1,108,035 3322,556 $ 648,542 — Excess revenues over (under) expenditures (35, 478) $ (363, 805) S (322, 556) $ (648,542) Other financing sources f;ti :y (uses) 381010 Sale of G.O. bonds 381030 Salo of S.I.D. bonds 383000 Transfers in 352,136 648 542 521000 Transfers (out) 1 1 ( ! ( 1 ( 1 y' u� x Exceaa revenues and other ry,;+k :.. sources over (under) expenditures and other uses 0 29.580 0 FUND BALANCE x JULY1,1988 S 0 $ 0 S 0 S 0 as previously reported Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 S S 4 S as restated Residual equity transfers * (29, 580) 0 a in (out) FUND BALANCE JUNE 30,19 89 (29, 478) 0 0 0 S S S S Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with lund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. ARg0 ".;iy,`I CAPITAL PROJECTS FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 42811 t Account Expenditures Budget after number p Item Actual transfers item Actual code code (a) b a REVENUES 331000 Federal arants 889 i s 889 i State C89 I330000 I TOTAL INTER- GOVERNMENTAL Is Is I �s ,s �►� r �.r■r rrrrr.rirrrrrrrrrr.n r..r� .rrir■~ ■■r �r � I 365000 I Contributions & donations U99 1$ Is I U99 Is Is 94 1 118 Page of pages Budget after transfers TOTAL 360000 MISCELLANEOUS ---i► S Is �� 1 371000 investmentrearning- U20 s s � U20 s ~— $ r 370000 TOTAL INVESTMENT/ s s s S ROYALTY--------1► 34301 s2 j7RR $ Sn $ = t ' 23,788 g 0 g 0 g 6,000 TOTAL REVENUES— - EXPENDITURES s 430631 lAdministratic 490500 lInterest exu. s s TOTAL $ 58,547 g 60,294 g 2,527 i 6,000 EXPENDITURES ---► Y sN ? Excess revenues over (under) expenditures i (34,759) IlIj (60,294) i (2,527) S 0 y>'. Other financing sources :..... .}K. �; )uses) 381010 Sale of G.O. bonds 381030 Sale of S.I.D. bonds 34,759 60,294 383000 Transfers in 521000 Trunslors (out) 1 1 1 1 I 1 1 Excess revenlrtls mid other sources ovw (under) expenditures and other uses 0 0 (2,527) FUND BALANCE JUL Y 1, 19 88 0 0 S 0 as roviousl reported. S s s Rostatements/Prior period adjustments 1 FUND BALANCE,, 89 JULY 4, 19 as restated ;t;„ Residual equity transfers ..• in lout) FUND BALANCE JUNE'30,1989 0 0 (2,527) s s s s Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balunce ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to linancial statements. Resolution 3862 Resolution 3861 0 0 0 CAPITAL PROJECTS FUNDS 95 118 ` ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continuod p,,J, of pagus TOTAL OF ALL FUNDS Account Expenditures Item Actual 0udgut alter number code transfers la) Ibl REVENUES 331000 1 Federal orants I B89 I S I S 334000 1 State 330000 TOTALINTER• s 13,670 S 787,900 GOVERNMENTAL --►► 366000 Contributions & donations I U99 S $ TOTAL S $ 360000 MISCELLANEOUS --I► 371000 Investment earnings U20 S 3.718 $ 0 370000 TOTAL INVESTMENT/ ROYALTY -----► S S 343017 S & C chg for ser . $ 23,788 s 6,000 TOTAL REVENUES --1111-- S 41,176S3931,917110 420140 EXPENDITURES Crime Control 1%uip. s 9,070 S 43,670 430230 Road 151,762 243,100 430246 Storm/curb & gutter 58,820 126,894 430555 Water 252,100 430631 Administration 2,254 430635 Sewer 8,481 _2,500 864,335 430500 C nduit relocation 201,509 286,942 490500 Interest 10,750 4 7 0 210 McRe sidential Grant 1 37,000 TOTAL $ $ EXPENDITURES --1► Excess revenues over (under) expenditures $ (390, 720) $ (1,073,391) Other financing sources (uses) 381010 Sale of G.O. bonds 381030 Sale of S.I.D. bonds 383000 Transfers in 621000 Transfers (out) 1 1 I 1 Excess revenues and other sources over (under) 2, 175 (750 ) uxpumblutes and other uses FUND BALANCE JULY1,1988 $ (10,358) $ (10,358) as previously reported Restatements/Prior period adjustments FUND BALANCE JULY 1, 19. $ $ as restated Residual equity transfers 10,358 in lout) (29, 580) 0 FUND BALANCE JUNE 30. 19 89 S (27, 405) $ (11 108) Fund balance bupinning should balance with fund balance ending of the previous liscal year annual report and/or audit ration. Fund balance ending should balance with fund balance on balance shuut including any resumus. Prior puriud adlustmunts -- dulad in notes to financial statuntunts. . ...... ..... ... 11 i. 11,1tlu 4u C. Individual statements — By fund type 5. Enterprise funds 96 1 118 Page of pages a. Combining balance sheet b. Combining statement of revenues, expenses, and changes in retained earnings c. Combining statement in changes in financial position .P. G:, I , FORM BOC-1 (4-21-89) Page 57 ENTERPRISE FUNDS 97 118 ALL FUNDS COMBINING BALANCE SHEET Page of pages Fund #/Name Fund #/Name Fund #/Name Account Description 5210 5310 5410 number Water Sewer Ambulance (a) (b) (c) ASSETS 101000 Cash/investment - unrestricted $ 345,023 $ 3 4 8, 61 7$ 9,578 102110 Construction 158,672 102210 Cash/sinking and interest - current year 113,453 102220 Cash/reserved - future years Ceti ngpicy 285,797 102230 Cash/surplus reserved Cap.Inp.29,400 Stornr71 71 101,171 102240 Cash/replacement and depreciation 96,684, 326,398 Cash/ooeratirtu Reserve i 1 47,000 ............................ TOTAL for combined statement $ 441 , 707 $ 1,381,108 $ 9,578 110000 Taxes/assessments receivable $ $ 28,421 $ TOTAL for combined statement $ $ 28,421 $ 122000 Accounts receivable $ 99,971 $ 1 12,967 S 83,097 Purefac Settlement Rec. (WWf'P) 95,000 TOTAL for combined statement S 99,971 $ 207,967 S 83,097 131000 Due from other funds $ 137,855 Is $ Due from EPA 1 51,131 TOTAL for combined statement S 137,855 $ 51,131 S 0 140000 Prepaid expenses S $ $ TOTAL for combined statement S $ S 151100 Inventory of supplies $ 95,545 $ $ 151200 Inventory of stores for resale TOTAL for combined statement $ 95,545 $ 0$ 0 PROPERTY, PLANT & EQUIPMENT 181000 Land g $ 245,369 $ 182000 Buildings 184000 Improvements other than buildings 186000 Machinery and equipment + 188000 Construction in progress 88,296 293,192 189100 Source of supply 347,709 189200 Pumping plant 496,726 189300 Treatment plant 3 y 8 3 6, 4 4 ( 189400 Transmission and distribution 3,734,547 3,848,034 189500 General plant 336,929 138,28 Storm Sewer 2,862,05 TOTAL for combined statement $ 5,004,207 $ 11,475,515s 118,216 LESS ACCUMULATED DEPRECIATION IS 2 041 63)6)(S 2 , 814 , 4CIE N$ 77,976 TOTAL ASSETS $ 3 737 649$ 10 329,73 $ 132,825 FORM BOC-1 (4-21.89) Page 58 ENTERPRISE FUNDS 98 118 ALL FUNDS COMBINING BALANCE SHEET Page of pages Fund #/Name Fund #/Name Fund #/Name Account Description 5 510 number Solid Waste (a) (b) (c) ASSETS 101000 Cash/investment — unrestricted S 60,731 $ $ 102110 Construction 102210 Cash/sinking and interest — current year 102220 Cash/reserved — future years 102230 Cash/surplus reserved 102240 Cash/replacement and depreciation 74,915 TOTAL for combined statement $ 135,646 $ $ 110000 Taxes/assessments receivable $ 30,24b $ $ TOTAL for combined statement $ 30,245 $ $ 122000 Accounts receivable $ 0 $ $ TOTAL for combined statement S 0 S S 131000 Due from funds $ $ $ TOTAL for combined statement $ 0 S $ 140000 Prepaid expenses $ $ $ 0 TOTAL for combined statement $ $ $ 151100 Inventory of supplies $ U$ $ 151200 Inventory of stores for resale TOTAL for combined statement $ 0 $ $ PROPERTY, PLANT & EQUIPMENT 181000 Land $ $ $ 182000 Buildings 184000 Improvements other than buildings 186000 Machinery and equipment 34 , 4 188000 Construction in progress 189100 Source of supply 189200 Pumping plant 189300 Treatment plant 189400 Transmission and distribution 189500 General plant TOTAL for combined statement S 3 4 2, 4 3 8 $ $ LESS ACCUMULATED DEPRECIATION IS 164,754 ) (S ) ($ 1 *TO TAL ASSETS $ 343,575 $ $ FORM BOC-1 14-21-89) Page 58 ENTERPRISE FUNDS ALL FUNDS COMBINING BALANCE SHEET — Continued Fund #/Name Account Description Water number 5210 (a) CURRENT LIABILITIES 201100 Warrants payable $ 201200 Registered warrants payable 202100 Accounts payable 2,573 203100 Judgements payable 205100 Matured bonds payable 205200 Matured interest payable 209100 Compensated absences payable Accrued interest mvable Sewer 5310 (b) A R1 ra1313B,1 99 118 Page of pages Fund #/Name Ambulance 5410 (c) S S 62,392 488 11116 TOTAL for combined statement 1 $ 2,573 $ 62,392 $ 1,095 211000 1 Due to other funds Is Is Is TOTAL for combined statement 1 $ S S 214000 1 Deposits payable S Is Is TOTAL for combined statement $ $ $ LONG-TERM LIABILITIES 231200 DNRC bonds (loans payable) $ $ $ 231300 Bonds payable 2,355,000 235000 Contracts/notes payable 20,630 239000 Compensated absences payable 16,516 31,086 1 583 ............... .. TOTAL for combined statement S 16,516 42 , 3 8 6 , 0 8 6 $ 21,213 19,089 2,448,478 22,308 *TOTAL LIABILITIES $ $ $ FUND EQUITY Contributed capital 260100 Contribution from government unit $ 4 0 , 218 $ 4 , 2 9 7 , 41 8 $ 260200 Contribution from customers & S ID' S 3 31, 2 2 7 3 9 2, 0 5 0 260300 Contribution fromTaX I.ncrEment fund 210,322 342,900 TOTAL for combined statement S 581 , 767 s5,032,368 $ 0 250100 RETAINED EARNINGS Reserved for inventory supplies S 95,545 $ $ 250300 Reserved for revenue bond current debt 113,452 250400 Reserved for revenue bond future debt 285,798 250500 Surplus reserve for revenue bond 250600 Reserved for replacement and depreciation 96,684 326,398 Reserve. operating 47,000 Reserve. construction 298,161 Reserve, Cat. Inproverrent & storm TOTAL for combined statement $ 192,229 168,673 $ 1, 2 3 9, 4 8 2 $ 0 272000 Unreserved retained earnings $2 , 9 4 4 , 5 6 4 $ 1, 6 0 9 , 4 0 9 $ 110,517 RE TOTAL for combined statement $3 , 13 6 , 7 9 3 $ 2 , 8 4 8 , 8 91 $ 110,517 TOTAL EQUITY *TOTAL LIABILITIES AND FUND EQUITY--1► 3,718,560 $ 7,881,259 110,517 S `Total assets must equal total liabilities and fund equity. ENTERPRISE FUNDS ALL FUNDS COMBINING BALANCE SHEET — Continued 100 1 18 Page of pages Account number Description Fund ///Name Fund #/Name Fund /t/Name 5 510 Solid Waste (a) lb) (c) 201100 CURRENT LIABILITIES Warrants payable S $ S 201200 Registered warrants payable 202100 Accounts payable 1,136 203100 Judgements payable 205100 Matured bonds payable 205200 Matured interest payable 209100 Compensated absences payable TOTAL for combined statement $ 1,136 $ $ 211000 Due to other funds $ $ $ TOTAL for combined statement $ $ $ 214000 Deposits payable $ $ S TOTAL for combined statement $ $ S 231200 LONG-TERM LIABILITIES DNRC bonds (loans payable) $ $ $ 231300 Bonds payable 235000 Contracts/notes payable 239000 Compensated absences payable 10,832 TOTAL for combined statement $ 10,832 $ $ *TOTAL LIABILITIES $ 11,968 $ $ 260100 FUND EQUITY Contributed capital Contribution from government unit $ $ S 260200 Contribution from customers 260300 Contribution from fund TOTAL for combined statement $ 0 S S 250100 RETAINED EARNINGS Reserved for inventory supplies $ $ $ 250300 Reserved for revenue bond current debt 250400 Reserved for revenue bond future debt 250500 Surplus reserve for revenue bond 250600 Reserved for replacement and depreciation 74,915 TOTAL for combined statement $ 74,915 $ $ 272000 Unreserved retained earnings $ 2561692 $ $ TOTAL for combined statement S 331,607 $ $ TOTAL Equity *TOTAL LIABILITIES AND FUND EQUITY-0-- 331,607 $343. $ $ 'Total assets must equal total liabilities and fund equity. FORM BOC-1 14.21-89) Page 59 ENTERPRISE FUNDS ALL FUNDS COMBINING BALANCE SHEET — Continued Account Description number TOTAL ALL FUNDS AR15C/37,1 101 118 Page of paces 101000 ASSETS Cash/investment — unrestricted. , S 763,949 102110 Construction 158,672 102210 Cash/sinking and interest — current year 113,453 102220 Cash/reserved — future years 285,797 102230 Cash/surplus reserved 101,171 102240 Cash/replacement and depreciation 497,997 Cash/OiDeratincf, Reserve 47,000 TOTAL for combined statement S 1,968,039 110000 Taxes/assessments receivable S 58,666 TOTAL for combined statement $ 58,666 122000 Accounts receivable $ 296,035 Purefax Settlement Rec. (WWTP) 95,000 TOTAL for combined statement S 391,035 131000 Due from other funds S 137,855 Due from EPA 51,131 TOTAL for combined statement $ 188,986 140000 Prepaid expenses $ 0 TOTAL for combined statement $ 0 151100 Inventory of supplies $ 95,545 151200 Inventory of stores for resale TOTAL for combined statement $ 95,545 181000 PROPERTY, PLANT & EQUIPMENT Land $ 245,369 182000 Buildings 184000 Improvements other than buildings 186000 Machinery and equipment 712,702 188000 Construction in progress 381,488 189100 Source of supply 347,709 189200 Pumping plant 496,726 189300 Treatment plant 3,836,440 189400 Transmission and distribution 7,582,581 189500 General plant 475,218 Storm sewer 2,862,053 TOTAL for combined statement Is 16,940,286 AR15D/37,1 ENTERPRISE FUNDS ALL FUNDS COMBINING BALANCE SHEET — Continued 102 118 Page of pages Account number Description TOTAL ALL FUNDS 201100 CURRENT LIABILITIES Warrants payable S 201200 Registered warrants payable 202100 Accounts payable 66,589 203100 Judgements payable 205100 Matured bonds payable 205200 Matured interest payable 209100 Compensated absences payable 20610 Acaued interest payable 607 TOTAL for combined statement S 67.196 211000 Due to other funds S TOTAL for combined statement $ 0 214000 Deposits payable S TOTAL for combined statement $ 0 231200 LONG-TERM LIABILITIES DNRC bonds (loans payable) $ 231300 Bonds payable 2,355,000 235000 Contracts/notes payable 20,630 239000 Compensated absences payable 59,017 TOTAL for combined statement $ 2,434,647 *TOTAL LIABILITIES S 2,501,843 260100 FUND EQUITY Contributed capital Contribution from government unit S 4,337,636 260200 Contribution from customers 723,277 260300 Contribution from fund 5'53, 222 TOTAL for combined statement S 5 6.14 13.5 250100 RETAINED EARNINGS Reserved for inventory supplies $ 95,545 250300 Reserved for revenue bond current debt 113,452 250400 Reserved for revenue bond future debt 285,798 250500 Surplus reserve for revenue bond 250600 Reserved for replacement & depreciation 497,997 Reserve for operating 47,000 Reserve for oonstructial 298,161 Reserve for Capitol Improvements & storm TOTAL for combined statement 168,673 $ 1 5062 272000 Unreserved retained earnings 4,921,182 RE TOTAL for combined statement $ 6,42T ,808 TOTAL EQUITY *TOTAL LIABILITIES & FUND EQUITY 12,041,943 S -Total assets must equal total liabilities and fund equity 00 V) pn J r- m J a Q r- %0 OD 00 r- M V' lO ttl M r ao r 01 ON rn M N n w O O', V' O ko a% Ln 01 '- O tO .- k0 N m N co' (� M m J Z Ln oo Ln tf1 O r- 00 M O to M r O 0 O M 00 � fA n' U.c yv 0 h V' U1 �D V' tD M �p ,-•I .- O LO :rto r V' r- V' Ol •.•• V' •- V' •- V' �0 h `-' 'tIr to vY to vs w Q Z a °1 Z LL En r to Ln N m CO M RS to O to k0 '- N to � m N M k0 1-1U1 V' w Q' r-•I M .--I to V' r h V' �2 •� V' h N M V' O O O N Q ri N N 7 0 C7 0 � Z Z Z) lfl LL Ln N U} Z E r- W w O m m 0 N m w Q N p O aO O W W U Zr- Lnrnr V V OD r r- Cl 0t.O %oo 00 OD M .- a r O r r Cl r- .o ko �n Q S lO a in U1 w V' V O W wLr Ql OD M M ,-4 M r-i Z OD O r-i 1-4 in N N N 00 cc\ r-4 1-4 Z it O w Z V N :3 Ln U. 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Z _o N 0 # N o Ln Z LL w v y m m O Z m m m mlwlw Z Z O N a0 N m Z ui " u Q Q W W W W !� d Y u N T ui { »m m N ur W N H x W ;J �j C o C 0 N C y w rn OD Z W K U) `� �' 7 CO N E z W w w c •p n ao m W •N W q W C N C (' m C > W q) W N a X a O i s a ..� ZN : O o m p - M O r/i w Nul 14 V Z W x W O O C a (7 'Z c C) > v_ N Q z • C N O O 7 W O U x W 4) r E io w wm N ID a O UUI W N i- d. Vl X U '` !� O W a OL N O O [� V w W N uEl m Q W U N QCA C (7 N j C X .O V U .0 O w w ¢ '? a' .+ F? E a •m o a «m`� O o 0 y w O w v o w C e Z E c c 'c N m 0..� Z a v d m u'r •U ,� =� m O 1- ai m O a w i v> w 2 7 tl1 m e m w w a a�i ►- a�i a( rn a> '0 c J Q o 'n n aD J 0 a. rn a _+ Z o c ;. w o '° m .c v 06 w L a CL FQ- w y a x o aai IQ- O Z m °: m FQ- j= om`� Z a o w `m a c� cn O a. a w a. LE J o p O F- 5 o ow a v w a m d a, a', O 1- O i- Z 1-1% 10 d cc m cr cc cc cc �r c C 0 0E 0 0 0 o O Q C O O O O O O O O O O d O tO M �D O m O O O O O O O O O •- O M O .- O N O M '- h O Qf M M M M r N M IL! OD 00 M M M M d Page 62 CITY OF KALISPELL JU14F. 30. 1989 COMBINING STATEMENT OF CASH FLOWS ENTERPRISE FUNDS WATER Cash flows from Operating Activities: Cash received from customers $ 709.575 Cash received from assessments 0 Cash received from hookups 3.818 Cash payments to suppliers (293.396) Cash Payments to employees (206.170) Cash from other revenue sources 24.188 Net cash provided by operating activities $ 238.015 Cash flows from noncapital financing activities: EPA Grant -Phosphorus Study Cash outflow Phosporus Study expenses Loan to other fund $(137.855) Net cash provided by noncapital financing $(137.855) activities Cash flows from Capital and related financing activities: Aquisition and construction of capital assets (209.799) Principal paid on revenue bonds and contracts Interest paid on revenue bonds and contracts Proceeds from Purefax Settlement Proceeds from inception of lease contract Decrease in Due from other governments Decrease in Due to other funds (lease) Proceeds from sale of capital equipment Capital Contributed by Tax Increment Fund SEWER $ 798.382 189.494 29.395 (245.053) (269.4113) 423 $ 503.158 11.130 (2.460) 0 8.670 AMBULANCE SOLID WASTE $ 147.843 (33.102) (108.795) $ 5.946 0 $ 245,719 (33.482) (69.630) $ 142.607 0 (494.163) (1,489) (95.000) (3.730) (63.516) (194.162) (970) (2.428) 90.000 24.000 16 (15.150) 500 29,580 Capital Contributed by Government 20.586 176.334 -------------- Net cash used for capital and related financing activities $ (189.213) $ (487.395) Cash flows from investing activities: Interest on Investments $ 38.639 $ 97,730 Purchase of Sidewalk and Curb warrants (34.758) Proceeds of redemption of S & C Warrants 1.000 4.000 - Net cash used in investing activities $39.639 $ 66.972 Net increase in cash and cash equivalents $ (49.414) $ 91.405 Cash and cash equivilents at beginning of year$ 485.121 $ 1.231.670 Cash and cash equivilents at end of year $ 435.707 $ 1.323.075 63 $ 3.161 $ 65.944 $ 467 $ 6.791 $ 467 $ 9.574 $ 4 $ 9.578 $ 6.791 $ 83.454 $ 52,192 $ 135.646 pg. 104 of 118 TOTAL $ 1.655.800 435.2.13 33.213 (605.031) (654.078) 24.611 $ 889.726 11.130 (2.460) (137,855) $ (129.185) (705,451) (162.246) (197.560) 90.000 24.000 16 (15.150) 500 29.580 196.920 $ (739.391) 143.627 (34.758) 5.000 $ 113.869 $ 135.019 $ 1.768.987 $ 1.904.006 CITY OI' Y.ALISPELL pg. 106 of 118 .tUNE 30, 19� Supplemental Information -s`iL,Uji:it F1JUDS_ STA`1'EhENT Or REVENUES, EXPEN SRS AND CHANGES IN RETAINED EARNINGS 5310 5346 5349 5355 SEWER SEWER STORM WWTP TOTALS OPERATING CAP.IMPROV. SEWER CONSTR. OPERNPING REVENUE: Sewer Service Charges $ 812.483 $ 812,483 Special Assessments 197,805 197,805 Hook ups 29.395 29,395 misc. 422 422. TOTAL OPERATING REVENUE $ 812.,905 $ 29.395 $ 197,805 0 $ 1,040,105 OPERATING EXPENSES: SEWER Personal Services $ 115,962 22.438 $ 138,400 Supplies 5,286 0 5,2.86 Contract services 20,577 2.164 22,741 Construction Materials 14.321 21,288 35,609 Fixed chgs. /insurance 21918 1.038 3,956 Admin./Central Garage 24,303 4,772 29,075 Depreciation 94,986 56,667 151,653 Total Sanitary Sewer $ 278,353 $ 108,367 $ 386.720 1%1WTP Personal Services 131.083 $ 131,083 Supplies 16,065 16,065 Contract Services 83.532 83,532 Fixed Chgs . /Insurance 10.831 10.831 Admin./Central Garage 2.6,379 26,379 Depreciation 199.335 199,335 Total WWTP operating $ 467,225 $ 467,225 TOTAL OPERATING EXPENSE: $ 745,578 0 $ 108.367 0 $ 853.945 OPERATING INCOML: $ 67,328 $ 29.395 $ 89.437 $ 186,160 Non Operating Revenue(expense) EPA Grant Phosporus study $ 12,975 $ 12,975 Phosporus Study Expense (2,460) (2.460) Interest Revenue $ 99,725 99,725 Debt Service Interest (194,162) (194,162) Total Non-oper. Revenue (exp)$ (94,437) $ 10,515 $ (83,922) NET INCOME (LOSS) $ (27,109) $ 29,395 $ 89.437 $ 10,515 $ 102,238 Add depreciation closed to contribution accts. $ 208.018 Retained Earnings 7/1/88 $ 2.512,877 Prior Period Adjmt. (3,822) Equity transfer 29,580 Retained Earn:i.n":: 6/30/89 $ 2.846.891 M1 nn 111. Financial Statements — Continued C. Individual statements — By fund type 107 118 Page of pages 6. Internal services funds - No Internal Service Funds a. Combining balance sheet b. Statement of revenues, expenses, and changes in fund balance c. Combining statement of changes in financial position FORM BOC-1 (4.21.89) Page 64 111. Financial Statements — Continued C. Individual statements — By fund type 108 118 Page of pages 7. Trust and agency funds a. Combining balance sheet — All trust funds Agency Funds only b. Combining statement of revenues, expenditures and changes in fund balance — Expendable trust only earnings n/a c. Combining statement of revenues, expenditures and changes in fund balance — Pension trust and non -expendable trust funds n/a d. Combining statement of changes in financial position — Pension and non - expendable trust funds n/a e. Combining statement of changes in assets and liabilities — agency funds FORM BOC-1 14-21-891 Page 68 O r o, r cc O. O Ol O) o a o 0 n 0 _ u') 0 h I N cc N J m Z w Q. p x V ui N N N N N N N O) d O n I � 0 0 h I G z D N N N N N N N U. cc U. W J co 'Q Z W W a p w Q U z 0 rZ" 4 � ~ W N ri 1' CC Z W J C7 a 4 a W 3 = V n Mr z I N N N N N N N m cr 41 C, z 2 N Z W d io O v N N N N N N N N E" c a, O L V N C a :n o n c w m L y > c m p o E d a> c a c U Z d 1O u ; y c aN.� W oNa E mNd CL y m E"x'm ,NNNN_I >> .N0�NI/ .CN�WI/ •NN`�I •Ny� O W N N L L�W+ a>C y N`'Nd�. NmN�^ E �E a U 'A CM Q Z 'rYNC� ..� d r `� wa O O O O N > dC' WO X X X X O wy N ro N �Nff+ Jm JdJdJdro mgdWVqZ W F- i 0 in >'cL Q G 3 d c cc dUI-- 0tA m1n d� r j U. r r u c ` a at UO uE 0000000009 0 0 0 0 0 0 0 o X Q C O O O O O O O O O 0 0 0 0 0 0 W O O i( O O O O M O O V Ifi O tp m tp O O O O o" 0 N N t'H N N d N N .- 1 O r- N M O r' toIh N N N N lV N N N N FORM eOC-1 14•21-891 Page 69 o N r m r W N a 0 O m H -4i0 4(r., O OD C)°� MOD 00r n, I- w G ~ tf, r r- to m N 00 -W to to r. r N r. r- N f? N N N N t? +t O p �. O O W r-I— O d .N Ha w >+ o r� ao rn r N N N N N N N to b N W C) 00 C)O OD Co O OD C) O 1.1 N a% M o, aN b cs N N N N N b to O o th �r p y ON N 7 r a N N N f? flY N N C. M c O V N Z G z w N Q 4` N N N N W . O N rn ro 4* G� Z� La p O N W W ~ N o W ox 0 co O N N flY N N J Q m o, M O, 2 p w �o r m 00 00 0 O >� V � Cl v o w r W N 4& N N E w M c m .a O. N N 0 @ E m c a d c0 ul ; d m v 4 a ` j A N C a M C m Ot m m N w H m 'O m W^ d y W C 4 W m m n .0 B a m m z a`> N two =� tco ( 1O E � W W a>>>> M > o W - u 0 o� o� m � _c v G 't ZQQ i u U U U C U 1n W E :° ~ t a t) fix[ r- m c m m m m w r m E o lA w N fn W (U o - c Q ym Z J Q t m m ai a J r°°°°° i o J m Z m N N - Jm W W x m m x ° ° n ° 4 t > > > > Cl > 0 1O> 3� t o I-.cz yv�F 1 �D``.00 od v�000 o a! H J !• W N H LL C 4• C y �a x 0 j O O o 0 0 0 0 0 0 0 0 0 0 0 0 O ( O O x Q c 0 O 0 O 0 O 0 O 0 O 0 O 0 Ol 0 O 0 O 0 0 0 N 0 M 0 0 O t x O M V M tO (O O O O N N N N N ko !+ e �- r N r• M �: ... __r N N N N N N N i. ;.. N N- FORM SOC-1 14.21.891 Page 70 all. rnIonv■a............ - - C. Individual statements — By account group 8. Group accounts 111 1 118 Page of pages a. Statement of changes in general fixed assets — By source b. Statement of changes in long-term debt FORM ROCA (4-21-89) Page 74 00 i 0 M r rn J If1 M 00 V' Or r �O W u n 4 m co ON m �Q t. 0 Cfl Cfl N N M r 00 un tD N (q 0'% N W \ O O cl \ U O a co W b CQ W O C N N co O N N 00 N C Q t/l N G a� F Cl M co r V' O r � W _ M M 01 CY u M M O %D M - ClM i1'1 p O C b O - to d N M M •- 0o w r :c W IOU N ii N yr O i/1 a CD m D o A N N w O _ t) M - H V .r• W V' O W w rn o o ' A W E f? N N N N x K. G .J o W 4 �r O -W_ x W co 00 W Z W O 4 O co C Ln Lf � p W in Z W W Z y N N N N V► V � V L6 O rn In M o m o r w F.. °° r' tarn oo '^ rn Z W o v 0 a r m C; rn 00 kD 0 OD r W '- Q r iII 4r. 1b N 0 i0 °u E ac o :a c c c I y Z O d Y u CW o a; O-0 m r D oC W r M U) v w C r 4 �u o U 0)h N' W y � N m w I 01 0 o C W p (1 W _ f ro m u J O L o O Q m J 041 ~ p r Q U. N O "AN 0 I.- Z w m as I-- p m¢ c` m �n Q E "a 0 0 o 0 a 0 o 0 0 0 0 0 0 0 0 o 0 C 0 0 0 0 0 'n 0 0 0 r, o 03 mLn a uu ou ry to ry a ry to ry ou ry co ry ry m ry !V ry low pace 15 TO 1 s t1 091 Ator__T1Lain 5 N . rc. .....�.. ..�..... �..... - U/ .3 U/ 03 p GROUP ACCOUNTS STATEMENT OF CHANGES IN LONG-TERM DEBT 1 13 118 Page of pages Account number Description Balance July 1, 19 8 8 (a) Additions (Deductions) (b) Balance June 30, 19 8 9 (c) 173100 ASSETS Amount available G.O. debt $ 2 9 4 5 $ (14,051) $ (16,996) 1_4 4 173200 Amount available S.I.D. debt 17! 8 5 5 1 174100 Amount to be provided G.O. debt 457,945 10,949) 486, 996 174200 Amount to be provided S.I.D. debt 500 ,1 98 4 6.2L '1 15 174300 Amount to be provided —other 2,679,795 ( 119,921.) 2,559,874 *TOTAL ASSETS S 3 L 657,138 $ (174,643) $3,482,495 231100 DEBT PAYABLE G.O. bonds payable $ 495,000 $ (25,000) $ -470,000 Tax Increment Bonds 1,975,000 231200 ONRC bonds (loans) payable 231400 S.I.D. bonds payable 482,313 (29,692) 452,621 234000 Judgement payable 235100 Contracts payable 235200 Installment purchase contract 235300 Lease purchase agreement 7,283 (1 , 310) 5,973 2_3_5400 Notes/loans payable 64,503 (64,503) 34,900 (9,235) 23570 MMIA Lia. Ins Note Payablo 241,773 0 241 773 239000 Compensated absences payable 356,766 30.1097 386,863 *TOTAL DEBT PAYABLE -------►- S 3,657, 138 S (174,643) S 3,482,495 'Total assets must equal total debt payable. Beginning balance should equal with the ending balance of the previous fiscal year annual report and/or audit report. The ending debt payable balances should equal the long-term debt balances reported in the "Notes to the Financial Statements" other than the debt of any Enterprise Funds. I URM DOC-1 14 21 UW Palle 76 man. 7 VV.�VMM.VY a. Combined statement of cash receipts and disbursements — All funds b. General statistical information and property tax mill levies 114 118 Page of pages FORM 80C•1 14.21-891 Page 77 CITY OF KALISPELL pg . Ili U i flu Fund ------------ 1000 General Special Revenue: 2170 Airport 2172 Hockaday 2180 Tax Incrmt 2320 Parking 2360 Comp. Ins. 2370 Retirement 2380 Health 2400 Light Maint 2401 Decr. Lt. M 2420 Gas Tax 2500 Spec Street 2710 Rev. Sharin 2880 Comm. Dev. 2886 UDAG repay 2.916 Drug enforc Total JUNE 30, 1989 ALL FUNDS Combined Statement of Cash Receipts and Disbursements - All Funds Cash Balance Receipts 07/01/88 $ 47,449.20 2.385,615.66 0 11,702.70 1,351,736.15 8,030.07 15,924.85 1.842.55 13,209.45 1,966.28 nt . 2,679.34 95.914.53 24.079.02 g 12, 083.01 94.522.58 149,321.31 e 0 13,263.94 0 843.879.61 77,675.76 222.316.58 188,345.86 151, 353.55 87, 824.31 8,098.37 196.308.65 194.260.98 0 6,726.2.2 259,610.31 0 Special Revenue 1,783,011.84 2,249.664.14 Debt Service: Transfers in Disburse. Transfers out Cash Balance 06/30/89 ------------------------------------------------------- 454,332.78 1.544.979.49 1.329.685.16 12.732.99 0 0 366.925.44 69,166.63 31.928.32 35,821.11 54.876.03 166.83 835.43 20.491.74 3.042.08 0 0 229,474.98 6,734.78 4,176.33 11,702.70 1,156.157.09 140.154.15 221.964.18 220,781.08 210,823.93 81,784.77 6,251.22 224.067.46 140,089.46 6.389.04 4,407.81 243,812.59 0 6.391.11 0 831,190.78 14.300.10 797.07 5,225.32 8,556.66 2.331.10 768.87 29,208.30 23.2.25.03 5.693.97 9,057.48 229.672.17 4.315.36 2,696.50 0 575,193.33 418.21 47.408.50 3.12 58.44 5,841.55 4.5 93.05 59,439.16 58,067.59 0 87,783.51 164,921.84 2.419.42 819,463.37 2.672.561.81 1,170.733.32 1.008.844.22 3010 G.O. Bond 0 67.633.07 26.122.08 82.199.04 11.452.68 103.43 3500 SID Revolv. 30.698.65 651.17 19.769.09 0 38.961.09 12,157.82 3579 179 S& C 4,499.53 0 0 0 4,499.53 0 3580 180 S & C 35.10 721..51 0 0 659.49 97.12 1981 181 S & C 0 1.995.38 3,030.60 4,820.34 0 205.64 3582 182 S & C 758.45 87.82 0 0 120.00 726.27 3583 183 S & C 733.46 561.96 444.22 1.033.33 701.88 4.43 3584 184 S & C 440.49 4,034.05 2,335.10 6,809.64 0 0 3585 185 S & C 0 4,503.82 2.861.52 7.201.37 0 163.97 3586 186 S & C 0 3,115.45 265.01 1.663.86 1,637.30 79.30 1587 187 S & C 1,778.06 3.529.09 3,605.00 0 8.909.50 2.65 688 188 S& C 0 823.24 0 0 0 823.24 1602 SID 302 510.38 1.014.94 0 0 510.38 1,014.94 l606 SID 306 54.27 0 0 0 54.27 0 1607 SID 307 1.182.71 65.90 0 0 1,248.61 0 1608 SID 308 2,242.72 34.43 0 0 2,277.15 0 1609 SID 309 1,021.13 0 0 0 1.021.13 0 1613 SID 313 0 2.248.71 0 1,404.74 0 843.97 ;615 SID 315 3.842.2.7 0 0 0 3,842.27 0 ,616 SID 316 402..17 0 0 0 402..17 0 ,624 SID 324 995.69 4.689.92 0 0 0 5,685.61 �626 SID 326 0 476.96 2.155.00 2,177.50 317.71 136.75 1628 SID 328 1.515.96 47.872.76 28.2.79.68 72.770.51 0 4.897.89 1633 SID 333 3,750.00 1,170.89 8.130.00 13,050.00 0 .89 �634 SID 334 0 736.58 425.00 1.600.00 0 1.58 1635 SID 335 2,350.37 1,864.16 0 3,667.24 0 547.29 !636 SID 336 .40 613.81 0 0 376.00 238.21 i637 SID 337 0 9.657.42 550.35 9,022..85 1.183.12 1.80 701 Lt. #1 Decr 1,964.07 24.937.31 0 10.304.48 12.262.68 4,334.22 1702 Lt. #2 Sunset 1,533.93 3.380.47 0 4,747.24 0 167.16 'otal Debt Funds 60.309.81 186,420.82 97,972.65 222,032.14 90.436.96 32.234.18 78 CITY OF KALISPELL JUNE 30, 1989 ALL FUNDS Combined Statement of Cash Receipts and Disbursements — All Funds.—con't. ----------------------------------------------------------------------------------- Bal. 7/1/88 Receipts Transfers Disbursement Transfers Bal.6/3OM IN OUT Capital Project: 4050 Fire Truck 125.20 24.531.21 0 0 24.656.41 4055 Cap. Equip. 0 6,985.00 0 2.385.00 0 4060 SW Sewer 0 42,370.00 613,827.31 196,278.35 437,913.30 4065 lst Alley W 0 0 554,244.78 514,976.55 3,464.66 4288 188 S & C 0 47.321.88 11,224.89 56.2.93.2.8 2.2.53.49 42.89 189 S& C 0 0 2.,526.60 2,526.60 0 Total Capital Proj. $ 125.2.0 121,208.09 1,181,823.58 772.459.78 468.287.86 Enterprise: 5210 Water 492,120.56 731.028.93 359.383.07 562.085.50 578,740.18 5310 Sewer 1,258,944.56 1.122.,305.53 1,116,246.28 817,069.49 1,299,318.30 5410 Ambulance 3.57 164.553.55 9.452.49 136.2.20.53 2.8.2.10.84 5510 Solid Waste 52,191.87 246.899.43 33,830.92 136.940.51 60,335.65 Total Enterprise $ 1,803,260.56 2,264,787.44 1.518,912..76 1,652,316.03 1.966.604.97 Agency Funds: 7100 Valic Def. 28.319.68 21,044.56 0 745.25 0 7180 Hockaday 0 9.000.00 0 9,000.00 0 7910 Payroll 21,674.73 0 1,004,839.08 1,002,395.26 0 7940 Bidders Bond 500.00 4,380.00 0 1,900.00 0 7980 Int. Revolving 0 51,595.95 0 0 51,595.95 Total Agency $ 50,494.41 86,020.51 1,004,042.01 1,014,040.51 51,595.95 C 4,6OO.0C 22.005.66 35.803.57 0 C 62,409.23 441.706.88 1,381,108.5E 9,578.2.4 135.646.06 1,968,039.76 48,618.99 0 24,118.55 2.980.00 0 74.920.47 Grand Totals $ 3,744,651.02 7,293,716.66 5,077,344.22 7,878,389.76 5,077.344.2.2 $ 3,159,977.92 (no 80) 7"9 r..... . . .+.,,. 6 / .t U / is i COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS — ALL FUNDS— Continued 117 1 18 Pape of pages Description BANK NAME Cash all banks s (a) Norwest (a) Valley (b) Y 1st Federal (c) Valic & other iten (d) BALANCE PER STATEMENTS S 552,840.48 S 98,275.67 $ $ $ 651,116.15 ADD Deposits in transit $ 31,351.91 $ $ $ $ 31 , 3 51 .91 Service charges Other Total to add $ 31,351.91 $ $ $ $ 31,351.91 SUBTRACT Outstanding checks $ 117,218.66 $ $ $ S 117,218.66 Other Total to subtract 117,218.66 117,218.66 TOTAL CASH --- IN DEPOSITS ►- $ 466,973.73 $ 98,275.67 $ $ $ 565,249,40 ADD Investments Valic $ $ $ $ 48 618.99 $ 48 618.99 a reemt 2 244 000.00 2F2441000.00 -Repurchase Pool account 27 444.11 27 444.11 Commercial Rehab 80 477.16 80 477.16 CDBG-CD 60,837.94 6U 637.94 CDDG-Interest Subs. 26 945.57 26 945.57 UDAG-Rehab grant 408.26 408.26 UDAG-CD 23,393.01 23,393.01 UDAG-Interest Subs. 7,712.23 7,712.23 UDAG-P.mer enc 9,607.85 9,607.85 Total to add $ 107,921.27 $2,244,000.00 $ 128,904.86 $ 48,618.99 $2,529,445.12 TOTAL IN DEPOSITORIES----► $ 574,895.00 $2,342,275.67 $ 128,904.86 $ 48,618,99 $3,094,694.52 ADO Cash and cash items on hand $ $ $ $ 750.00 $ 750.00 Developer's CD 500.00 500.00 Sidewalk & Curb warrants 64,033.40 64,033.40 Total to add $ $ g 65,283.40 $ 65,283.40 •TOTALACCOUNTED $ FOR 574,895.00 $2,342,275.67 $ 128,904.86 $ 113,902.39 $3,159,977.92 'Must agree with total of prior page. I UHM UUC 1 14 21 09) Page 81 tComplete all portions applicable to entity) Page of pages 1. Class ofcRwgy/city 1st Class City 2. Date of incorporation 1903 3. County seat Kalispell 4. Form of government Mayor/Council S. Population (most recent estimate) 11,069 6. Land area 2,318 acres 7. Miles of roads/streets/alleys 86.2 miles 8. Taxable valuation $15 , 5 5 5 , 4 91 S. Road taxable valuation (county) 10. Number of water consumers 4500 11. Average daily water consumption 2,874,232 allons 12. Miles of water main 54 miles 13. Miles of sanitary and storm sewers 52 miles 14. Number of building permits issued 15. Number of full-time employees j 120 B. PROPERTY TAX MILL LEVIES — fp*Vp t/City/T,gMfunds only Fund/activity It) Mills (2) General 76.39 Comprehensive Insurance 14.08 Retirement 11.24 Health Insurance 9.68 G.O. Bond 4.18 TOTAL 115.57 WAM uooi w 21-osi Page 82