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07 - February Financial ReportItem No. 7 Memorandum TO: Mayor, Mayor Pro -Tem, and City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: FEBRUARY 2023 FINANCIAL REPORT DATE: March 27, 2023 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 February 2023 Financial Report Comments Net to Date Comparison of Revenues: 1. The operations and maintenance property tax and related collections reported are 0.18% less than what was reported in 2022. Current tax collections this year are 93.40% of the tax levy vs. 94.54 % last year. 2. Sales taxes are up 12.93% from last year ($509,495). 3. Hotel occupancy taxes are up 5.74% compared to last year ($23,177). 4. Franchise fees are up 11.21% compared to last year ($145,429). This increase is due to a larger Atmos Gas payment. 5. Permit fees are up 49.65% from last year ($67,395). This increase is primarily from new commercial permits. 6. Municipal Court fines and related fees are up compared to last year increasing 26.36% ($25,402). 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 62.79% ($195,271). The bulk of this increase comes from increased interest earnings. 8. Sanitation fees are down by 24.08% when compared to 2022 collections ($29,285). This decrease was planned in the current budget. More fees are going to the Sanitation Fund. 9. EMS fees are up 41.55% compared to last year ($491,154). 10. W&S Administration fees are flat compared to last year. This is in accordance with the 2022-23 Budget. 11. Total General Fund revenues are up 8.95% compared to last year. Sales taxes, property taxes, interest earned, and EMS fees account for most of the increase. General Fund revenues equal 63.10% of the budget with the City being 41.66% through the budget year. 12. Total General Fund expenditures are up 8.37% ($857,336) compared to last year. General Fund expenditures to date equal 40.20% of budget with the City being 41.66% through the budget year. 13. Sewer revenue is up 11.48% ($393,360). 14. Water revenue is up 4.68% ($167,264). 15. Other revenue sources are down 9.79% ($25,084). 16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 7.38% above last year and represents 31.64% of the total budget with the City being 41.66% through the budget year. 17. Total Water & Sewer expenses are 8.30% above last year at this point and represent 24.12% of the total budget (46.83% adjusted for debt payments.) while the City is 41.66% through the budget year. Departmental Expenditure Summary: At this point the City is five months or 41.66% 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, Water & Sewer, Airport, and Sanitation Funds there are seven departments whose expenditures are over 41.66%. 1. City Council -48.20%. The overage amounts to $9,089 and was due to the annual payment of insurance, ArkTex Council of Governments dues, and election expenses. 2. City Attorney -44.10%. The overage amounts to $9,245 and was due to payment to outside attorneys. 3. Finance -45.93%. The overage amounts to $20,159 and was due to making the annual software lease payment, and the annual insurance payment. 4. Fire -43.69%. The overage amounts to $109,020 and was due to building and grounds maintenance, annual payment on fire truck debt, and the annual insurance payment. 5. Engineering -54.35%. The overage amounts to $37,996 and was due to the annual insurance payment, and interim engineering costs. 6. EMS -49.79%. The overage amounts to 328,511 and was due to overtime, the annual insurance payment, maintenance on radios, vehicles, and an annual lease payment. 7. General Expenses -51.97%. The overage amounts to $775,390 and was due to the annual payments to non-profit entities and hotel tax payments to the Chamber of Commerce. 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. W-b-S. City of Paris Fund Recap, for month ending-February 2023 General Fund: Current Prior Net Report Sort Sequence Report Group Description Year Year To Date 70 Taxes Collected 7,786,403.93 7,800,778.23 -14,374.30 71 Sales Tax 4,447,676.74 3,938,181.30 509,495.44 72 Hotel/Motel Tax 426,827.02 403,649.05 23,177.97 73 Franchise Fees 1,441,632.01 1,296,202.18 145,429.83 74 Permits 203,133.96 135,738.88 67,395.08 75 Court Fines 121,761.52 96,358.83 25,402.69 77 Other Revenue 506,247.69 310,976.66 195,271.03 78 Sanitation 92,322.48 121,607.65 -29,285.17 79 Ems Fees 1,673,227.22 1,182,072.62 491,154.60 84 W & S Admin Fees 500,002.90 500,002.90 0.00 Total Revenue: $ 17,199,235.47 $ 15,785,568.30 $ 1,413,667.17 Total Expenditures: $ 11,095,090.21 $ 10,237,753.68 $ 857,336.53 Net To Date: $ 6,104,145.26 $ 5,547,814.62 $ 556,330.64 Expenditures F.MN-her 1 General Fund Department Department Current Prior Current Prior Current Year Prior Year Number Name Month Actual Months Actual Year To Date Year To Date Budget Budget 0 Non -Departmental 0.00 0.00 0.00 0.00 0.00 0.00 ii City Council 7,709.95 5,721.74 66,955.63 68,522.51 138,900.00 97,700.00 12 City Manager 47,124.85 44,753.80 242,442.14 198,666.47 590,406.00 576,809.00 13 City Attorney 36,587.54 20,865.06 166,760.59 117,504.23 378,097.00 376,198.00 14 Municipal Court 20,193.67 17,163.64 93,568.61 93,139.96 248,497.00 242,787.00 15 City Clerk 12,501.69 11,654.37 58,364.87 63,638.02 205,321.00 161,654.00 21 Accounting & Auditing 44,442.47 36,932.83 216,844.75 201,354.18 472,119.00 460,463.00 31 Police 496,489.21 438,590.12 2,737,285.77 2,449,410.17 7,247,141.00 7,021,258.00 32 Fire 470,402.64 376,815.71 2,338,944.27 2,146,757.28 5,352,674.00 5,282,060.00 40 Community Developm 113,866.56 74,890.39 502,107.57 498,063.45 1,652,228.00 1,476,499.00 41 Engineering 38,052.85 24,365.98 162,696.96 115,726.84 299,328.00 311,108.00 42 Public Works 18,727.72 17,728.56 98,404.27 105,762.55 262,470.00 249,681.00 43 Parks,Recreation,& RC 88,807.05 59,883.89 509,633.55 357,784.82 1,424,128.00 1,353,319.00 44 Sanitation 0.00 0.00 0.00 0.00 0.00 0.00 46 Streets & Highways 38,317.71 69,992.57 268,818.48 476,531.99 1,700,173.00 1,613,559.00 48 Traffic & Public Lightir 50,336.35 35,958.62 197,146.43 164,345.78 484,902.00 495,576.00 49 Garage 26,389.86 26,876.85 143,971.73 152,930.45 400,001.00 405,948.00 51 Paris -Lamar Co Health 0.00 0.00 0.00 0.00 0.00 0.00 54 Emergency Medical Se 548,475.16 286,413.07 2,011,857.62 1,767,031.61 4,040,676.00 3,321,549.00 61 Cox Feld Airport 0.00 0.00 0.00 0.00 0.00 0.00 62 Paris Band 0.00 0.00 55.38 50.14 23,050.00 23,050.00 64 Library 58,597.82 49,947.97 311,832.99 275,484.85 767,205.00 734,128.00 89 General Expenses 123,210.51 214,954.61 967,398.60 985,048.38 1,861,234.00 1,660,237.00 90 Debt 0.00 0.00 0.00 0.00 0.00 0.00 91 Contingency 97,420.92 0.00 97,420.92 2,500,000.00 50,000.00 50,000m Total General Fund $2,240,233,61 $1,813,509.78 $11,095,090.21 $10,237,753.68 $27,598,550.00 $25,413,583.00 Other Sewer Water Water Sewer Fund: Revenue Group Water Sewer Other Total Revenue: Total Expenditures: Net To Date: Current Prior Net Year Year To Date 3,735,305.98 3,568,041.44 167,264.54 3,818,773.94 3,425,413.48 393,360.46 230,922.84 256,007.31 -25,084.47 7,785,002.76 7,249,462.23 $ 535,540.53 $ 4,409,624.02 $ 4,071,569.98 $ 338,054.04 $ 3,375,378.74 $ 3,177,892.25 $ 197,486.49 0.00 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 3,000,000.00 3,500,000.00 4,000,000.00 Y Prior Year to Current Year Expenditures Water J Sewer Fund Fund Number 10 Water & Sewer Fund Department Department Current Year Prior Year Current Year Prior Year Current Year Prior Year Number Name Month Month To Date To Date Budget Budget 80 Warehouse 9,019.87 7,672.48 46,718.71 45,174.63 111,610.00 103,352.00 81 W & 5 Billing and Collecting 227,153.06 217,604.43 1,122,090.34 1,110,259.24 2,604,974.00 2,556,729.00 82 Water Production 257,376.25 158,896.13 1,316,987.15 1,048,322.35 2,706,209.00 1,853,032.00 83 Water Distribution 116,571.97 113,307.35 649,019.91 571,909.60 1,598,282.00 1,312,542.00 85 Sewer Maintenance 63,241.78 49,863.96 299,159.25 242,319.35 744,288.00 788,523.00 86 Waste Water Treatment 145,819.40 162,389.85 815,186.08 904,719.44 2,298,503.00 1,963,080.00 87 Lift Stations 52,590.68 26,323.35 160,462.58 148,865.37 333,585.00 330,232.00 Total Water & Sewer Fund $871,773.01 $736,057.55 $4,409,624.02 $4,071,569.98 $10,397,451.00 $8,907,490.00 Fund Number 2 Economic Development Fu Current Year Prior Year Net To Date Revenue $ 967,644.0_2 $ 788,757.71 $ 178,886.31 Expenditure ::......... m_982 620.71�$$mm 1,494,752.54 $ (512,131.83) Subtotal Net To Date: $ (14,976.69) $ (705,994.83) $ 691,018.14 Fund Number 11 Capital Projects Fund Current Year Prior Year Net To Date Revenue $ 414,694.09 w----.----------- $ 308.14 $ 414,385.95 Expenditure $ 13,828.20 ... ..... �_ $ 3,281.34 __._._._........ $ 10,546. ...... Subtotal Net To Date: $ 400,865.89 $ (2,973.20) $ 403,839.09 Fund Number 12 WW&SS Rev Bond 2000 Cc Current Year Prior Year Net To Date Revenue $ 1,919.39 $ 103.11 $ 1,816.28 Expenditure $ 7,547.28 $ 9,719.78 $ (2,172.50) Subtotal Net To Date: $ (5,627.89) $ (9,616.67) $ ----------------- 3,988.78 Fund Number 13 Equipment Replacement R Current Year Prior Year Net To Date Revenue 5 (395,258.84) $ 142,453.94 $ (537,712.78) Expenditure $ 190,193.20 $ $ 190,193.20 Subtotal Net To Date: $ (585,452.04) $ 142,453.94 $ (727,905.98) Fund Number 14 Co 2010 Construction Fum Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ $ $....................................... Subtotal Net To Date: $ $ $ Fund Number 16 TWDB Loan Fund Current Year Prior Year Net To Date Revenue $ 880.38 $ 55.95 $ 824.43 Expenditure $ - $ - $ - Subtotal .,..._............... Net To Date: # 880.38 # 55.95 1$ 824.43 Fund Number 17 Library Construction Fund Current Year Prior Year Net To Date Revenue $ 501.07 $ 30.29 $ 470.78 Expenditure .-...:: m ..........:...:.::. $ (4,371.35) $ -::::..........mm: _ (2,305.92) $ (2,065.43) Subtotal Net To Date: $ 4,872.42 $ 2,336.21 $ 2,536.21 Fund Number is W&S Series '97 Const Func Current Year Prior Year Net To Date Revenue (4,674,26) (698.50) $ (3,975.76) Expenditure $ $ Subtotal Net To Date; $ (4,674.26) $ (3,975.76) ....... . ... Fund Number 19 Water Revenue Const Fun( Current Year Prior Year Net To Date Revenue $ 1,884.58 25.57 $ 1,859.01 Expenditure $ T1,350."00) $ (650.00) $ (700.00) Subtotal Net To Date: $ 3,234.58 $ 675.57 $ 2,559.01 Fund Number 20 Special Revenue Fund Current Year Prior Year Net To Date Revenue $ (67.50) $ (95.88) $ 28.38 Expenditure$ . . . ......... ....................................... Subtotal Net To Date: $ (95.88) $ 28.38 Fund Number 21 Child Safety Fund Current Year Prior Year Net To Date Revenue $ 22.94 1.38 $ ... ....... ....... 21.56 Expenditure Subtotal Net To Date: ¢ 22.94 $ 1.38 $ 21.56 Fund Number 22 Health Department Fund Current Year Prior Year Net To Date Revenue $ 3,257.98 $ 2,404.34 853.64 Expenditure S Subtotal Net To Date: $ 3,257!98 ¢ 2,404.34 $ $53.64 Fund Number 23 PEG Channel Fund Current Year Prior Year Net To Date Revenue 27,520.68 $ 23,141.52 $ 4,379.16 Expenditure ............. $ - ................. Subtotal Net To Date: $ 27,520.68 $ 23,141.52 $ 4,379.16 Fund Number 24 Lake Crook Restoration Fur Current Year Prior Year Net To Date Revenue 100.71 6.03 $ 94.68 Expenditure - $ - $ Subtotal Net To Date: $ 100.71 $ 6.03 $ 9*68 Fund Number 25 Grant Fund Current Year Prior Year Net To Date Revenue 763,346.29 $ 91,144.95 $ 672,201.34 Expenditure 396,251.69 $ 430,955.41 (34,703.72) Subtotal Net To Date: 367,094.60 $ (339,810.46) $ 706,905.06 Fund Number 26 Criminal Justice Div Grant Current Year Prior Year Net To Date Revenue 65.14 48.07 $ 17.07 Expenditure Subtotal Net To Date: 65.14 48.07 $ 17.07 Fund Number 27 Water Contract Fund Current Year Prior Year Net To Date Revenue 15,947.12 5,463.66 10,483.46 Subtotal Net To Date: - $ 15,947.12 $ 5,463.66 10,483.45 Fund Number 30 Community Dvl Block Gran Current Year Prior Year Net To Date Revenue $ 5,827.93 $ 349.17 . . . $ 5,478.76 . ........... Expenditure $ - Subtotal Net To Date: $ 5,827.93 $ 349.17 .......... ... — ----- $ 5,478.76 Fund Number 31 Home Buyers Asst 2009 Current Year Prior Year Net To Date Revenue $ (1,566.46) $ (2,098.66) $ 532.20 Expenditure ................ . . . .......................................................... . Subtotal Net To Date: $ (1,566.46) $ (2,098 66) $ 332.20 Fund Number 32 Owner Occ Rehab #10010 Current Year Prior Year Net To Date Revenue $ 8,503.01 10,643.67 (2,140.66) Expenditure $ - .......... -na=== Subtotal Net To Date: ........... . ... . . ... . ...... $ 8,503.01 $ 1 643.67 $ (7,140.66) ................. .... Fund Number 33 Municipal Court Tech Fee Current Year Prior Year Net To Date Revenue $ 3,057.54 $ 2,424.97 632.57 Expenditure .......... $ 10,787.97 $ 10,248.79 --- . 539.18 Subtotal Net To Date: ----- $ (7,730.43) $ ............--------------- (7,823.82) $ - 93.39 Fund Number 34 Municipal Court Security 6 Current Year Prior Year Net To Date Revenue $ 4,804.67 $ 2,800.41 2,004.26 Expenditure 2,941.97 $ 3,033.28 ------------------- $ (92.31) Subtotal Net To Date: $ 1,862.70 (232.87) $ 2,095.57 Fund Number 35 Municipal Court Child Safe Current Year Prior Year Net To Date Revenue $ 228.73 $ (146.32) 275.05 Expenditure . . . . . . . . .............. ------- .. . ....... ... Subtotal Net To Date: $ 128.73 $ (146.32) $ 275.05 ...... . ........... Fund Number 36 Municipal Court Time Pay I Current Year Prior Year Net To Date Revenue $ 725.93 215.81 $ 510.12 Expenditure $ 50.00 iowdo -$ (50.04 Subtotal Net To Date: $ 675.93 $ 115.81 560.12 Fund Number 37 Police Conf Fds-Gambling Current Year Prior Year Net To Date Revenue $ 133.59 $ 8.02 125.57 Expenditure $- .. YYYYY133.59 . . . ............... ..................... . . . . ---- — ------ Subtotal Net To Date: m $ $mmmmm 8.02 $ 125.57 ................ -- Fund Number 38 Police Judicial Forfeitures Current Year Prior Year Net To Date Revenue $ 6,341.15 $ (449.37) ..6,790.52 ............... Expenditure $ $ .... .... Subtotal Net To Date: $ 6,341.15 $ (449.37) .. 6,790.52 Fund Number 39 Equitable Sharing Forfeltui Current Year Prior Year Net To Date Revenue 744.77 $ 44.62 700.15 Expenditure ------ - ------------------$....._-^___._...--- - Subtotal Net To Date. 744.77 $ 44.62.....$....._ 4.62$ 700.15 Fund Number 40 City of Paris CO'93 Const F Current Year Prior Year Net To Date Revenue $ 35,335.04 11,797.85 23,537.19 Expenditure ................... $ 33,600.00 $ - 33,00.00 Subtotal Net To Date: $ 1,735.04 $ 11,797.85 . . . . .............. $ (10,062.81) Fund Number 41 Tax & Rev CO 2000 Const I Current Year Prior Year Net To Date Revenue $ $$ ... . ............................................... . . Expenditure $ $ Subtotal Net To Date: $ $$ . . ........... .. ............................... .................. ..... Fund Number 42 CO Series 2002 Constructi( Current Year Prior Year Net To Date Revenue$ - $ Expenditure ............ $ ....... Subtotal Net To Date; . ..................... $ITmm .... . ...... .. . ........... . ........ $ Fund Number 43 GO Bonds 2013 Constructi, Current Year Prior Year Net To Date Revenue Expenditure 2,042.25 (2,042.25) Subtotal Net To Date: . $ ... . . .. . . . . . . ... . ..................................... . ............... . — - - ---------------------- $ (2,042.25) $ ... — 2,042.25 -- - --------- Fund Number 45 Subtotal Fund Number SO Subtotal Fund Number 51 Subtotal Fund Number 52 Subtotal Fund Number 53 Subtotal Fund Number 54 Subtotal Land Fill Current Year Prior Year Net To Date Revenue $ 523,001.92 $ 487,979.41 $ 35,022.51 Expenditure $ m_,...,...- ............._. 428,572.51 $ 401,695.60 $ 26,876.91 Net To Date: $ 94,429.41 $ 86,283.81 $ 8,145.60 Revenue Bonds Sinking Fu Current Year Prior Year Net To Date Revenue $ 457,103.83 $ 426,681.47 $ 30,422.36 Expenditure $ $ 194,827.00 $ $ Net To Date: $ 457,103.83 $ 426,681.47 $ 30,422 '44; Tx&RevCOs 2013 (TWDB) Current Year Prior Year Net To Date Revenue $ 73,549.57 $ 79,875.90 $ (6,326.33) Expenditure $ 9 003.75 $ --------- 9,423.75 w_ $ (420.00) Net To Date: $ 64,545.82 $ 70,452.15 $ (5,906.33) 2012 GO Refunding Bond 1 Current Year Prior Year Net To Date Revenue $ $ - $ - Expenditure $ $ S Net To Date: $ $ $ Tax & Rev CO 2010 1&S Fu Current Year Prior Year Net To Date Revenue $ 199,152.52 $ 204,083.41 $ (4,930.89) Expenditure $ 194,827.00 $ 190,943.00 $ 3,884.00 Net To Date: $ 4 325.52 $ 13,140.41 $ (8,814.89) City of Paris CO '931&S Fu Current Year Prior Year Net To Date Revenue $ 479.10 $ $ 479.10 Expenditure $ 212,808.75 $ - $ 212,808.75 Net To Date: $ (212,329.65) $ - $ (212,329.65) Fund Number 55 Tax & Rev CO 2000 I&S Fu Current Year Prior Year Net To Date Revenue $ $ $ Expenditure Submtai Net To Date: # $ $ Fund Number 56 Tax & Rev CO 2002 I&5 Fu Current Year Prior Year Net To Date Revenue $ (3.38) $ 3.35$ ............ _......v.r...... (6.73) _ _.._ Expenditure $ $ $ Subtotal Net To Date: $ (3.38) $ 3.35 $ (6.73) Fund Number 57 Contractual Oblig I&S Furn Current Year Prior Year Net To Date Expenditure $ $ $ ..::-.:,:.:.-.-..�. Subtotal Net To Date: $ S S $ # ..._._.....__..._�..__. $ ...___..._. Fund Number 58 2003 GO Refunding Bonds Current Year Prior Year Net To Date Revenue $ - $ $ Expenditure ........ S $ $ Subtotal Net To Date: $ $ $ Fund Number 59 2010 GO/W&S Refunding I Current Year Prior Year Net To Date Revenue $ $ 166,788.65 $ (166,788.65) Expenditure$ .............. $ $ Subtotal Net To Date: ...,.._.,..,.,__........_ $ ....................................................... $ 166,788.65 $ (166,788.65) Fund Number 60 Refunding Bonds 2012 Current Year Prior Year Net To Date Revenue $ 19,732.69 $ 416,791.28 $ (397,058.59) Expenditure $ $.........- 410,062.50 $ (410,062.50) Subtotal Net To Date: $ 19 732.69 $ 6,728.78 $ 13,083.91 Fund Number 61 Interlocal Coop Agreement Current Year Prior Year Net To Date Revenue 94,528.71 $ 101,999.78 $ (7,471.07) Expenditure $100,826.95 $ (100,826,95) Subtotal Net To Date: . . ...... . . . . ............ $ 94,528.71 . . . . ........... 1,172.83 $ 93,355.88 ................................. Fund Number 62 G 0 Bonds 2013 I&S Fund Current Year Prior Year Net To Date Revenue 264,817.39 $ 1,477,885.59 $ (1,213,068.20) Expenditure 2,389,612.50 $ 2,347,862.50 $ 41,750.00 Subtotal Net To Date: $ (2,I24.,795.11) (869,976.91) $ - ------ ------ (1,254,818.20) Fund Number 63 CO Bonds - 2016 Current Year Prior Year Net To Date Revenue 271,704.33 $ 275,129.29 $ (3,424.86) ..... . ...... . . ..... . Expenditure $ 457,917.50 $ 448,017.50 $ —il-900-00 Subtotal Net To Date: - --------------------------- (186,213.17) .................. (172,888.31) $ (13,324.86) Fund Number 64 CO Bonds - 2017 Current Year Prior Year Net To Date Revenue 592,262.58 645,666.04 (53,403.46) Expenditure 109,693.13 $ 115,768.13 $ (6,075.00) Subtotal Net To Date: — - -- --------- $ 482,569.45 $ 529,897.91 $ (47,328.46) Fund Number 70 Employees Insurance Fund Current Year Prior Year Net To Date Revenue $ Expenditure --- ... . ...... Subtotal Net To Date: .......... $ . — ----- - . . . ................. $ Fund Number 71 Insurance Claims Fund Current Year Prior Year Net To Date Revenue S S $ - ................ . Expenditure Subtotal Net To Date: $ ... . ..................................................... $ Fund Number 72 Library Memorial Fund Current Year Prior Year Net To Date Revenue $ 1,143.81 . ........ . ...... . $ 976.78 $ 167.03 Expenditure $ 407.86. $ - ---------------- (i23.45) Subtotal Net To Date: $ 733.95 .......................................................... # 245.47 $ 490.48 Fund Number 73 3 A Love Trust Fund Current Year Prior Year Net To Date Revenue $ $100.11 . . ........ . ...... (100.11) Expenditure $ - ---- ------------ $ Subtotal Net To Date: $ - ----------- . . . ................... . $ 100.11 $ (100.11) 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 Fun( Current Year Prior Year Net To Date Revenue $- . ................ . . . $ Expenditure $ $ $ 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 M Current Year Prior Year Net To Date Revenue$ $ Expenditure . . . ...................... Subtotal Net To Date: $ ... . . . ......................... . . . .......... $ $ Fund Number 78 Malone H Love Memorial P 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 $ 1,819.30 $ 108.85 $ 1,710.45 Expenditure $ - $ S Subtotal Net To Date: ..$...... µWm 1,819.30 $ 109.85 $ 1,730.45 Fund Number 80 Library Permanent Fund Current Year Prior Year Net To Date Revenue $ 15.35 $ 0.91 .. ......__ $ 14.44 __._._._ ...__. _ ..._, Expenditure S :. :-:._,...... $ $ Subtotal Net To Date: ...... $ 15.35 ............................................................... $ 0.91 $ 14.44