07 - MAY MONTHLY FINANCIAL REPORTItem No. 7
memorandum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: MAY 2016 FINANCIAL REPORT
DATE: June 7, 2016
BACKGROUND: Section 69 (3) of the Paris City Charter requires the Finance Director to
submit to the City Council through the City Manager a monthly statement of all receipts and
disbursements. The attached report satisfies that requirement.
STATUS OF ISSUE: This report updates the City Council on the City's financial activities
through the month stated in the subject line.
BUDGET: Not affected by this report.
RECOMMENDATION: Motion to receive the monthly financial report.
City of Paris
May 2016 Financial Report Comments
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 8.67% more than this
time last year. Current taxes are 96.14% collected vs. 95.45% last year. Delinquent tax
collections are also strong this year.
2. Sales taxes are down 13.42% from last year. This is due to the onetime state audit adjustment
payment received last year in the amount of $872,390. Adjusting for this payment, sales taxes to
date are up 1.41 %.
3. Hotel occupancy taxes are down 2.79% from last year. All hotels are current on their taxes.
4. Franchise fees are flat with only an $1,810 increase over last year at this point.
5. Permit fees are up 6.15 %.
6. Municipal Court fines are 0.98% below last year's collections.
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is down 10.71% primarily due to an old
street assessment that was added to the general ledger last year and the recognition of the
associated accrued revenue.
8. Sanitation fees are down because all residential related fees were moved to the new Land Fill
Fund. In total the fees are comparable to last year.
9. EMS fees are up 5.29% compared to last year.
10. Transfers from the Water & Sewer Fund are up 2.74% in accordance to 2015 -16 Budget. This
year's transfers are distorted by the $1,800,000 transfer out to the Capital Projects Fund for
drainage repairs.
11. Total General Fund revenues are 4.62% below last year. This decrease is primarily due to the
sales tax windfall received last year as discussed above. The total revenue number for the
current year is distorted by the $1,800,000 transfer out to the Capital Projects. General Fund
revenues equal 78.22% of the budget with the City being only 66.66% through the budget year.
12. Total General Fund expenditures are up 1.59% compared to last year. General Fund
expenditures to date equal 71.02% of budget with the City being 66.66% through the budget
year.
13. Sewer revenue is up 2.77% compared to last year.
14. Water revenue is up 0.78% compared to last year.
15. Total Water & Sewer revenues, ignoring transfers, are 1.68% above last year and equals 65.27%
of the budget which is just below the 66.66% budget to date percentage. Transfers are ignored
for this calculation.
16. Total Water & Sewer expenses are 8.64% above last year at this point in time and represent
48.12% of the total budget (60.64% adjusted for debt payments) while the City is 66.66%
through the budget year.
Departmental Expenditure Summary:
At this point the City is eight months or 66.66% through the budget year. It is important to remember
that expenditures do not occur equally throughout the year. For example, capital expenditures and
association memberships are one time expenditures that if made early in the fiscal year can produce a
distorted expenditure percentage. Within the General and Water & Sewer Funds there are fifteen
departments whose expenditures are over 66.66% at this time.
1. City Council- 422.78 %. The overage amounts to $263,283. The bulk of this overage is due to
payment for the new roofs for city hall, west annex, and north annex. The council authorized the
roof project to be paid for out of general fund reserves. A budget amendment will be done in
September to adjust for this project. The remaining overage amount of $19,896 is due to the
annual insurance payment and public notices have exceeded expectations.
2. City Manager - 67.59 %. The overage amounts to $3,467 and is due to building maintenance and
the annual liability insurance payment.
3. City Attorney - 68.71 %. The overage amounts to $9,031 and is primarily due to payments to the
delinquent tax attorney which are based on a percentage of collection and collections have been
substantial this year.
4. Finance - 67.74 %. The overage amounts to $4,554 and is due to the annual insurance payment,
travel, and copier lease.
5. Police- 70.23 %. The overage amounts to $217,056 and is due to overtime, office supplies,
uniforms, the annual insurance payment, minor apparatus, travel expenses, emergency
notification service, lease & maintenance of equipment, and the purchase of vehicles.
6. Fire - 72.91 %. The overage amounts to $274,082 and is due to overtime, minor apparatus, annual
insurance payment, postage, training, building maintenance, and the annual payment on a fire
truck.
7. Public Works - 71.47 %. The overage amounts to $9,897 and is due to the annual insurance
payment, office supplies, car allowance, and EDP expenses.
8. Streets - 69.23 %.The overage amounts to $38,272 and is due to the annual insurance payment,
contract labor, contract services, sidewalks /curbs, building maintenance, and street repairs.
9. EMS - 75.33 %. The overage amounts to $202,384 and is due to overtime, liability insurance,
travel, training, building maintenance, equipment maintenance, and purchase of equipment.
10. Cox Field Airport - 72.25 %. The overage amounts to $5,786 and is due to building & grounds
maintenance, consultants, and the annual insurance payment.
11. Library - 66.92 %. The overage amounts to $1,802 and is due to the annual insurance payment,
books & media, postage, and utilities.
12. General Expenses - 82.58 %. The overage amounts to $254,645 and is due to the annual
insurance payment, minor apparatus, equipment maintenance, phone expense, employee
recognition banquet, and the annual payments to the non - profit agencies.
13. Water Billing- 68.52 %. The overage amount to $42,389 and is due to the purchase of radio read
meters for replacement of old meters.
14. Water Distribution - 71.05 %. The overage amounts to $70,349 and is due to the annual insurance
payment, railroad ROW crossings, restroom at spray park, and equipment purchases.
15. Lift Stations - 74.23 %. The overage amounts to $33,945 and is due to the annual insurance
payment, electricity, travel, equipment maintenance, and the purchase of equipment.
General comments to the City Council:
1. over 99% of all of the City operational activity takes place in the General Fund, the Water &
Sewer Fund, or the Sanitation Fund. The other funds are special purpose funds with limited
activity and usually with legal restrictions on what their money can be spent on. For that reason,
I normally only comment on the activity of the General Fund, Water & Sewer Fund, and the
Sanitation Fund. However, if circumstances merited it, I would make comment on activity in one
of the other funds.
2. 1 try to anticipate questions you might have about the report and comment on those points.
After you receive your packet and review the monthly report, if you have questions about the
report, please let the Manager know (or me if you can't reach the Manager) before the Council
meeting if possible in case I have to research the answer to your question. That does not
prevent you from asking the question at the meeting if you wish to make a point, but it does
help prevent questions coming up that I can't answer on the spot and possibly delaying the
Council in making a decision.
3. The activity of the Paris Economic Development Corporation is reflected in the monthly report.
This is a result of the City performing the bookkeeping functions for this agency. PEDC has its
own managing board.
M 7.
AD
City of Paris Fund Recap, for month ending -May 2016
General Fund: Current Prior Net
Report Sort Sequence Report Group Description
Year
Year
To Date
70 Taxes Collected
6,518,418.47
5,997,858.69
520,559.78
71 Sales Tax
4,663,653.45
5,387,132.39
- 723,478.94
72 Hotel /Motel Tax
414,059.20
425,985.92
- 11,926.72
73 Franchise Fees
2,118,421.64
2,116,610.81
1,810.83
74 Permits
81,449.15
76,725.39
4,723.76
75 Court Fines
227,516.21
229,791.10
- 2,274.89
77 Other Revenue
400,786.54
448,882.12
- 48,095.58
78 Sanitation
276,389.42
973,657.86
- 697,268.44
79 Ems Fees
1,692,873.15
1,607,710.22
85,162.93
84 Water and Sewer Transfers
- 1,200,666.72
553,056.14
- 1,753,722.86
0 Miscellaneous Revenue
0.00
0.00
0.00
Total Revenue:
$ 15,192,900.51
$ 17,817,410.64
$ (2,624,510.13)
Total Expenditures:
$ 15,392,562.10
$ 15,150,240.87
$ 242,321.23
Net To Date:
$ (199,661.59)
$ 2,667,169.77
$ (2,866,831.36)
Water and Sewer'
Ems Fees
Sanitation
Other Revenue ■ Prior Year
Court Fines ■ Current Year
Permits
Franchise Fees
Hotel /Motel Tax
Sales Tax
Taxes Collected
- 2,000,000.00 0.00 2,000,000.04000 ,000.061000,000.0&,000,000.00
Expenditures Fund Number
Department
Number
Total
i General Fund
Department Current
Name Month Actual
0 Non - Departmental 0.00
11 City Council 255,037.22
12 City Manager 28,731.73
13 City Attorney 18,626.80
14 Municipal Court 16,686.47
15 City Clerk 10,297.70
21 Accounting & Auditing 32,132.99
31 Polite 447,769.34
32 Fire 344,314.38
40 Community Developm 24,953.10
41 Engineering 33,820.99
42 Public Works 16,374.23
43 Parks,Recreation,& RC 90,727.05
44 Sanitation 6,685.01
46 Streets & Highways 78,248.85
48 Traffic & Public Lightir 58,026.35
49 Garage 14,329.59
51 Paris -Lamar Co Health 0.00
54 Emergency Medical Se 321,480.48
61 Cox Field Airport 4,369.97
62 Paris Band 0.00
64 Library 47,229.77
89 General Expenses 254,423.34
90 Debt 0.00
91 Contingency 0.00
General Fund $2,104,265.36
Prior
Month Actual
0.00
10,731.23
40,007.73
33,089.50
22,219.39
14,148.80
42,571.63
648,699.33
522,070.24
29,477.81
53,668.89
20,230.38
83,168.16
100,645.99
158,618.47
48,481.53
31,837.71
0.00
384,977.66
1,363.98
34.08
61,673.93
245,396.53
0.00
0.00
$2,553,112.97
Current
Year To Date
0.00
312,565.09
249,818.38
301,608.51
148,607.72
91,599.20
284,860.15
4,265,715.44
3,194,508.07
204,524.45
261,164.01
146,864.41
714,893.93
10,554.68
1,030,466.47
352,356.68
206,932.06
0.00
1,757,461.95
74,679.69
93.71
462,991.92
1,320,445.58
- 150.00
0.00
$15,392,562.10
Prior
Year To Date
0.00
57,571.48
246,595.91
218,281.40
148,819.47
91,359.77
291,993.98
4,002,811.97
3,063,738.77
221,330.04
337,752.22
134,535.66
644,572.59
665,164.33
1,025,302.39
353,837.54
213,109.38
0.00
1,720,257.55
79,373.73
86.51
459,003.15
1,174,743.03
0.00
0.00
$15,150,240.87
Current Year
Budget
0.00
73,930.00
369,563.00
438,910.00
229,092.00
140,958.00
420,501.00
6,073,596.00
4,381,076.00
463,692.00
513,374.00
205,471.00
1,140,560.00
0.00
1,488,440.00
593,119.00
341,450.00
0.00
2,332,850.00
103,350.00
23,050.00
691,853.00
1,598,860.00
0.00
50,000.00
$21,673,695.00
Prior Year
Budget
0.00
74,830.00
363,439.00
428,698.00
225,404.00
139,844.00
443,901.00
5,640,069.00
4,312,551.00
463,545.00
516,920.00
163,974.00
1,273,541.00
1,016,152.00
1,513,735.00
557,226.00
343,266.00
0.00
2,257,240.00
114,700.00
23,050.00
676,499.00
1,566,897.00
0.00
50,000.00
$22,165,481.00
Water Sewer Fund: Current Prior Net
Water
Sewer
Transfers
Other
Revenue Group
Total Revenue:
Total Expenditures
Net To Date:
Other
Try
Sewer
Year
Year
To Date
5,115,432.11
5,075,510.84
39,921.27
3,783,047.51
3,680,879.24
102,168.27
- 973,000.00
0.00
- 973,000.00
327,838.42
317,177.19
10,661.23
$ 8,253,318.04
$ 9,073,567.27
$ (820,249.23)
$ 6,813,203.13
$ 6,271,270.77
$ 541,932.36
$ 1,440,114.91
$ 2,802,296.50
$ (1,362,181.59)
' Water
- 1,000,000.000.00 1, 000, 000'. pm0, OOBOm0 ,00010ID0,000i(M0,00 (E{HD0,000.00
Fund Number
■ Prior Year
■ Current Year
Expenditures Water / Sewer Fund
Fund Number 10 Water & Sewer Fund
Department Department
Current Year
Prior Year
Current Year
Number Name
Month
Month
To Date
80 Warehouse
7,698.08
12,046.90
70,497.82
81 W & 5 Billing and Collecting
179,259.38
181,661.97
1,556,574.72
82 Water Production
219,903.70
220,519.33
1,743,432.17
83 Water Distribution
166,637.72
115,537.44
1,138,449.11
85 Sewer Maintenance
52,076.01
83,468.71
573,599.22
86 Waste Water Treatment
189,167.70
195,780.67
1,397,783.62
87 Lift Stations
32,068.95
41,423.97
332,866.47
Total Water & Sewer Fund
$846,811.54
$850,438.99
$6,813,203.13
Prior Year
To Date
69,928.70
1,393,449.55
1,718,079.68
872,846.10
553,250.80
1,378,724.31
284,991.63
$6,271,270.77
Current Year
Budget
99,479.00
2,037,150.00
2,644,850.00
1,492,331.00
703,378.00
1,951,462.00
353,193.00
$9,281,843.00
Prior Year
Budget
98,593.00
2,050,125.00
1,589,865.00
1,229,875.00
903,829.00
1,634,504.00
203,767.00
$7,710,558.00
2
Economic Development Fund
Current Year
Prior Year
Net To Date
Revenue
$ 701,076.50
$
1,108,400.51
$ (407,324.01)
Expenditure
$ 215,646.30
$
165,445.66
$ 50,200.64
Subtotal
Net To Date:
$ 485,430.20
$
942,954.85
$ (457,524.65)
Fund Number
11
Capital Projects Fund
Current Year
Prior Year
Net To Date
Revenue
$ 1,802,600.07
$
1,054.37
$ 1,801,545.70
Expenditure
$ 12,807.78
$
120,335.57
$ (107,527.79)
Subtotal
Net To Date:
$ 1,789,792.29
$
(119,281.20)
$ 1,909,073.49
Fund Number
12
WW &SS Rev Bond 2000 Const Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
13
Equipment Replacement Fund
Current Year
Prior Year
Net To Date
Revenue
$ (112.84)
$
(26.17)
$ (86.67)
Expenditure
$ -
$
154,009.37
$ (154,009.37)
Subtotal
Net To Date:
$ (112.84)
$
(154,035.54)
$ 153,922.70
Fund Number
14
CO 2010 Construction Fund
Current Year
Prior Year
Net To Date
Revenue
$ 4,758.98
$
2,589.41
$ 2,169.57
Expenditure
$ 42,786.04
$
-
$ 42,786.04
Subtotal
Net To Date:
$ (38,027.06)
$
2,589.41
$ (40,616.47)
Fund Number
16
TWDB Loan Fund
Current Year
Prior Year
Net To Date
Revenue
$ 371,593.76
$
242,083.18
$ 129,510.58
Expenditure
$ 370,459.42
$
209,222.60
$ 161,236.82
Subtotal
Net To Date:
$ 1,134.34
$
32,860.58
$ (31,726.24)
Fund Number
17
Library Construction Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
Fund Number
18
W &S Series'97 Const Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$ -
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
19
Water Revenue Const Fund
Current Year
Prior Year
Net To Date
Revenue
$ -
$
-
$ -
Expenditure
$
$
-
$ -
Subtotal
Net To Date:
$
$
-
$
Fund Number
20
Special Revenue Fund
Current Year
Prior Year
Net To Date
Revenue
Expenditure
Subtotal
Net To Date:
$
$
$
Fund Number
21
Child Safety Fund
Current Year
Prior Year
Net To Date
Revenue
$ 7,036.57
$
2,057.68
$ 4,978.89
Expenditure
$ 26,917.07
$
4,844.46
$ 22,072.61
Subtotal
Net To Date:
$ (19,880.50)
$
(2,786.78)
$ (17,093.72)
Fund Number
22
Health Department Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
Fund Number
31 Home Buyers Asst 2009
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
Current Year Prior Year Net To Date
23
PEG Channel Fund
Current Year
Prior Year
Net To Date
Revenue
$ 40,767.85
$
74,486.68
$ (33,718.83)
Expenditure
$ -
$
-
$ -
Subtotal
Net To Date:
$ 40,767.85
$
74,486.68
$ (33,718.83)
Fund Number
24
Lake Crook Restoration Fund
Current Year
Prior Year
Net To Date
Revenue
$ 534.29
$
285.66
$ 248.63
Expenditure
$ 6,061.86
$
-
$ 6,061.86
Subtotal
Net To Date:
$ (5,527.57)
$
285.66
$ (5,813.23)
Fund Number
25
Grant Fund
Current Year
Prior Year
Net To Date
Revenue
$ 218,808.95
$
639,197.09
$ (420,388.14)
Expenditure
$ 713,677.14
$
508,867.97
$ 204,809.17
Subtotal
Net To Date:
$ (494,868.19)
$
130,329.12
$ (625,197.31)
Fund Number
26
Criminal Justice Div Grant Fd
Current Year
Prior Year
Net To Date
Revenue
$
$
-
$ -
Expenditure
$ -
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
27
Water Contract Fund
Current Year
Prior Year
Net To Date
Revenue
$ 11,594.06
$
8,194.32
$ 3,399.74
Subtotal
Net To Date:
$
$
$
$ 11,594.06
$
8,194.32
$ 3,399.74
Fund Number
30
Community Dvl Block Grant Fund
Current Year
Prior Year
Net To Date
Revenue
$ 2,277.08
$
27,642.30
$ (25,365.22)
Expenditure
$ 56,254.76
$
159,564.97
$ (103,310.21)
Subtotal
Net To Date:
$ (53,977.68)
$
(131,922.67)
$ 77,944.99
Fund Number
31 Home Buyers Asst 2009
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
Current Year Prior Year Net To Date
32 Owner Occ Rehab #1001053
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
33 Municipal Court Tech Fee
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
34 Municipal Court Security Fee
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
35 Municipal Court Child Safe Fee
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
36 Municipal Court Time Pay Fee
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
37 Police Conf Fds- Gambling
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
38 Police Judicial Forfeitures
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
Current Year Prior Year Net To Date
$ 333,416.70 $ 387,202.77 $ (53,786.07)
$ 347,640.81 $ 393,484.04 $ (45,843.23)
j (14,224.11) j (6,281.27) j (7,942.84)
Current Year Prior Year Net To Date
$ 7,711.21 $ 7,861.73 $ (150.52)
$ 491.63 $ 1,580.46 $ (1,088.83)
j 7,219.58 j 6,281.27 j 938.31
Current Year Prior Year Net To Date
$ 5,920.82 $ 5,988.51 $ (67.69)
$ 4,106.26 $ 4,285.40 $ (179.14)
j 1,814.56 j 1,703.11 j 111.45
Current Year Prior Year Net To Date
$ 959.59 $ 989.92 $ (30.33)
$ - $ 2,029.00 $ (2,029.00)
j 959.59 j (1,039.08) j 1,998.67
Current Year Prior Year Net To Date
$ 1,425.59 $ 1,494.10 $ (68.51)
$ 1,044.20 $ 71.00 $ 973.20
j 381.39 j 1,423.10 j (1,041.71)
Current Year Prior Year Net To Date
$ 25.10 $ 13.31 $ 11.79
j 25.10 j 13.31 j 11.79
Current Year Prior Year Net To Date
$ (4,614.72) $ 5,047.50 $ (9,662.22)
$ 3,257.50 $ 15,071.47 $ (11,813.97)
j (7,872.22) j (10,023.97) j 2,151.75
Fund Number
39
Equitable Sharing Forfeitures
Current Year
Prior Year
Net To Date
Revenue
$ 1,240.60
$ 10.19
$ 1,230.41
Expenditure
$ 19,889.33
$ (10,701.10)
$ 30,590.43
Subtotal
Net To Date:
$ (18,648.73)
$ 10,711.29
$ (29,360.02)
Fund Number
40
City of Paris CO'93 Const Fund
Current Year
Prior Year
Net To Date
Revenue
$ -
$ -
$
Expenditure
$ -
$
$ -
Subtotal
Net To Date:
$ -
$
$
Fund Number
41
Tax & Rev CO 2000 Const Fund
Current Year
Prior Year
Net To Date
Revenue
$ 0.24
$ 0.12
$ 0.12
Expenditure
$ -
$ -
$ -
Subtotal
Net To Date:
$ 0.24
$ 0.12
$ 0.12
Fund Number
42
CO Series 2002 Construction Fd
Current Year
Prior Year
Net To Date
Revenue
$ -
$ -
$ -
Expenditure
$
$
$ -
Subtotal
Net To Date:
$
$
$
Fund Number
43
GO Bonds 2013 Construction Fd
Current Year
Prior Year
Net To Date
Revenue
$ 67,188.05
$ (1,275,138.53)
$ 1,342,326.58
Expenditure
$ 4,618,752.18
$ 2,666,284.93
$ 1,952,467.25
Subtotal
Net To Date:
$ (4,551,564.13)
$ (3,941,423.46)
$ (610,140.67)
Fund Number
45
Land Fill
Current Year
Prior Year
Net To Date
Revenue
$ 696,312.79
$
$ 696,312.79
Expenditure
$ 613,955.88
$
$ 613,955.88
Subtotal
Net To Date:
$ 82,356.91
$
$ 82,356.91
Fund Number
50
Revenue Bonds Sinking Funds
Current Year
Prior Year
Net To Date
Revenue
$ 227,858.63
$ 293,432.76
$ (65,574.13)
Expenditure
$ -
$ -
$ -
Subtotal
Net To Date:
$ 227,858.63
$ 293,432.76
$ (65,574.13)
Fund Number
51
Tx &RevCOs 2013 (TWDB) I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$ 16,055.58
$
28,334.23
$ (12,278.65)
Expenditure
$ 9,773.25
$
11,773.25
$ (2,000.00)
Subtotal
Net To Date:
# 6,282.33
#
16,560.98
# (10,278.65)
Fund Number
52
2012 GO Refunding Bond I&S
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
-
$
Subtotal
Net To Date:
#
#
#
Fund Number
53
Tax & Rev CO 2010 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$ 213,552.48
$
208,439.18
$ 5,113.30
Expenditure
$ 172,389.38
$
164,545.63
$ 7,843.75
Subtotal
Net To Date:
# 41,163.10
#
43,893.55
# (2,730.45)
Fund Number
54
City of Paris CO '93 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$ -
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
#
#
#
Fund Number
55
Tax & Rev CO 2000 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
-
$ -
Expenditure
$ -
$
$
Subtotal
Net To Date:
#
#
#
Fund Number
56
Tax & Rev CO 2002 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$ -
Subtotal
Net To Date:
#
#
#
Fund Number
57
Contractual Oblig I&S Fund
Current Year
Prior Year
Net To Date
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
58 2003 GO Refunding Bonds
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
Current Year Prior Year Net To Date
59 2010 GO /W &S Refunding Bonds
Current Year
Prior Year
Net To Date
Revenue
$ 1,230,874.57
$ 1,046,547.72
$ 184,326.85
Expenditure
$ 479,875.00
$ 493,609.38
$ (13,734.38)
Subtotal Net To Date:
$ 750,999.57
$ 552,938.34
$ 198,061.23
Fund Number
60 Refunding Bonds 2012
Revenue
Expenditure
Subtotal Net To Date:
Fund Number
Current Year Prior Year Net To Date
$ 402,367.14 $ 643,291.83 $ (240,924.69)
$ 379,875.00 $ 772,225.00 $ (392,350.00)
22,492.14 $ (128,933.17) $ 151,425.31
Fund Number
61
Interlocal Coop Agreement I &S
Current Year
Prior Year
Net To Date
Revenue
$ 99,257.14
$ 101,840.27
$ (2,583.13)
Expenditure
$ 100,826.95
$ 100,826.95
$
Subtotal
Net To Date:
$ (1,569.81)
$ 1,013.32
$ (2,583.13)
Fund Number
62
G O Bonds 2013 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$ 215,860.58
$ 2,400,175.45
$ (2,184,314.87)
Expenditure
$ 1,282,087.50
$ 1,599,462.50
$ (317,375.00)
Subtotal
Net To Date:
$ (1,066,226.92)
$ 800,712.95
$ (1,866,939.87)
Fund Number
63
CO Bonds - 2015
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
Subtotal
Net To Date:
$
$
$
Fund Number
70
Employees Insurance Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$ -
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
Fund Number
71
Insurance Claims Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$ -
Subtotal
Net To Date:
#
#
#
Fund Number
72
Library Memorial Fund
Current Year
Prior Year
Net To Date
Revenue
$ 1,569.70
$
2,998.20
$ (1,428.50)
Expenditure
$ 2,181.53
$
2,427.39
$ (245.86)
Subtotal
Net To Date:
# (611.83)
#
570.81
# (1,182.64)
Fund Number
73
3 A Love Trust Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
S
Subtotal
Net To Date:
#
#
#
Fund Number
74
3 P Poteet Trust Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$ -
Expenditure
$
$
$
Subtotal
Net To Date:
#
#
#
Fund Number
75
Wilbor Deshong Trust Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
S
$
Subtotal
Net To Date:
#
#
#
Fund Number
76
Gibbs Library Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
#
#
#
Fund Number
77
W B & Kathryn Vaughan Memorial
Current Year
Prior Year
Net To Date
Revenue
$
$
-
$ -
Expenditure
$
$
$
Subtotal
Net To Date:
#
#
#
Fund Number
78
Malone H Love Memorial Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
-
$
Expenditure
$
$
-
$
Subtotal
Net To Date:
$
$
$
Fund Number
79
Library Expendable Fund
Current Year
Prior Year
Net To Date
Revenue
$ 454.98
$
242.34
$ 212.64
Expenditure
$ -
$
800.00
$ (800.00)
Subtotal
Net To Date:
$ 454.98
$
(557.66)
$ 1,012.64
Fund Number
80
Library Permanent Fund
Current Year
Prior Year
Net To Date
Revenue
$ 2.89
$
226.64
$ (223.75)
Expenditure
$ -
$
-
$ -
Subtotal
Net To Date:
$ 2.89
$
226.64
$ (223.75)