07 - Financial ReportItem No. 7
Memorandum
TO: Mayor, Mayor Pro -Tem, and City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: APRIL 2023 FINANCIAL REPORT
DATE: May 22, 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
April 2023 Financial Report Comments.
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections reported are 0.82% less
than what was reported in 2022. Current tax collections this year are 96.13% of the tax levy vs.
96.53 % last year.
2. Sales taxes are up 11.63% from last year ($620,867).
3. Hotel occupancy taxes are up 3.75% compared to last year ($25,593).
4. Franchise fees are up 9.42% compared to last year ($177,097). This increase is due to a larger
Atmos Gas payment.
5. Permit fees are up 28.69% from last year ($52,174). This increase is primarily from new
commercial permits.
6. Municipal Court fines and related fees are up compared to last year increasing 19.27%
($26,703).
7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed
beverage tax, and other minor revenues. This revenue is up 55.29% ($259,937). The bulk of this
increase comes from increased interest earnings.
8. Sanitation fees are down by 25.78% when compared to 2022 collections ($43,864). This
decrease was planned in the current budget. More fees are going to the Sanitation Fund.
9. EMS fees are up 32.62% compared to last year ($517,908).
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 8.18% compared to last year. Sales taxes, property taxes,
interest earned, and EMS fees account for most of the increase. General Fund revenues equal
77.41% of the budget with the City being 58.33% through the budget year.
12. Total General Fund expenditures are down 8.65% ($1,428,927) compared to last year. General
Fund expenditures to date equal 54.65% of budget with the City being 58.33% through the
budget year.
13. Sewer revenue is up 13.52% ($641,400).
14. Water revenue is up 4.09% ($198,240).
15. Other revenue sources are up 24.07% ($81,574).
16. Total Water & Sewer revenues, ignoring transfers and adjustments, are 9.28% above last year
and represents 59.33% of the total budget with the City being 58.33% through the budget year.
17. Total Water & Sewer expenses are 9.51% above last year at this point and represent 35.06% of
the total budget (57.77% adjusted for debt payments.) while the City is 58.33% through the
budget year,.
Departmental Expenditure Summary:
At this point the City is seven months or 58.33% 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 six departments whose expenditures are over 58.33%.
1. City Council -101.09%. The overage amounts to $59,400 and was primarily due to the
settlement payment made in regards to a recent legal issue.
2. City Attorney -59.41%. The overage amounts to $4,117 and was due to payments to outside
attorneys.
3. Finance -60.34%. The overage amounts to $9,522 and was due to making the annual
software lease payment, the annual insurance payment, and consulting fees.
4. Fire -58.98%. The overage amounts to $35,032 and was due to building and grounds
maintenance, annual payment on fire truck debt, and the annual insurance payment.
5. Engineering -72.57%. The overage amounts to $42,647 and was due to the annual insurance
payment, and interim engineering costs.
6. EMS -64.48%. The overage amounts to 248,777 and was due to overtime, the annual
insurance payment, maintenance on radios, vehicles, and an annual lease payment.
General comments to the City Council:
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.
I 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.
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.
Ems Fees
Sanitation
Other Revenue
Court Fines
Permits
Franchise Fees
Hotel/Motel Tax
Sales Tax
Taxes Collected
WS - - b.
City of Paris Fund Recap, for month ending -April 2023
General Fund:
Current
Prior
Net
Report Sort Sequence Report Group Description
Year
Year
To Date
70 Taxes Collected
7,967,973.08
8,034,352.35
-66,379.27
71 Sales Tax
5,958,874.39
5,338,007.15
620,867.24
72 Hotel/Motel Tax
706,451.05
680,857.78
25,593.27
73 Franchise Fees
2,056,804.15
1,879,707.01
177,097.14
74 Permits
233,991.50
181,816.57
52,174.93
75 Court Fines
165,225.88
138,522.43
26,703.45
77 Other Revenue
865,047.03
470,112.96
259,937.62
78 Sanitation
126,242.24
170,106.57
-43,864.33
79 Ems Fees
2,320,215.54
1,587,441.52
517,908.43
84 W & S Admin Fees
700,004.06
700,004.06
0.00
Total Revenue: $
21,100,828.92 $
19,180,928.40 $
1,570,038.48
Total Expenditures: $
15,083,220.03 $
16,512,147.10 $
(1,428,927.07)
Net To Date: mm$.___
6,017,608.89 $
2,668,781.30 $
2,998,965.55
odor Year
urrent Year
0.00 1,000,000.00 2,000,000.00 3,000,000.00 4,000,000.00 5,000,000.00 6,000,000.00 7,000,000.00 8,000,000.00 9,000,000.00
Expenditures w,d N,.be, 1 General Fund
Department Department
Current
Prior
Current
Prior
Current Year
Prior Year
Number Name
Month Actual
Month Actual
Year To Date
Year To Date
Budget
Budget
0 Non -Departmental
0.00
0.00
0.00
0.00
0.00
000
11 CityCouncil
63,774.13
9,311.78
140,420.66
84,093.25
138,900.01)
97,700.00
12 City Manager
46,590.86
48,710.25
334,320.86
294,040.65
590,406.00
576,809.00
13 City Attorney
34,440.83
27,312.88
224,661.55
180,064.77
378,097.00
376,198.00
14 Municipal Court
17,085.11
18,378.96
128,331.80
129,302.60
248,497.00
242,787.00
15 city Clerk
10,648.91
11,896.74
82,129.92
87,649.87
205,321.00
161,654.00
21 Accounting & Auditing
35,449.58
34,27D.30
284,910.89
268,428.10
472,119.00
460,463.00
31 Police
528,188.84
497,300.83
3,779,879.04
3,465,782.47
7,247,141.00
7,021,258.00
32 Fire
437,954.60
418,634.73
3,157,247.76
3,038,598.68
5,352,674.00
5,282,060.00
40 Community Developm
156,424.10
83,140.90
779,311.85
632,660.13
1,652,228.00
1,476,499.00
41 Engineering
22,724.42
10,549.03
217,246.63
156,897.06
299,328.00
311,108.00
42 Public Worcs
14,681.29
17,370.90
127,756.44
141,298.14
262,470.00
249,681.00
43 Parks Recreation,& RC
108,317.92
94,947.00
704,844.44
551,646.55
1,424,128.00
1,353,319.00
44 Sanitation
0.00
0.00
0.00
0.00
0.00
O.DD
46 Streets & Highways
93.106.11
76,232.51
464,890.44
667,225.89
1,700,173.00
1,613,559.00
48 Traffic 8, Public Lighth
40,332.30
39,477.25
274,368.78
242,398.86
484,902.00
495,576.00
49 Garage
27,587.73
23,329.29
199,294.00
204,198.18
400,001.00
405,948.00
51 Paris -Lamar Co Heald
0.00
0.00
0.00
0.00
0.00
0,00
54 Emergency Medical Se
285,517.54
314,082.05
2,605,704.00
2,376,112.71
4,040,676.00
3,321,549.00
61 Cox Field Airport
0.00
0.00
0.00
0.00
0.00
0.00
62 Paris Band
0.00
0.00
640.38
50.14
23,050.00
23,050.00
64 Library
60,317.11
48,679.52
432,089.79
376,654.86
767,205.00
734,128.00
89 General Expenses
50,274.77
84,253.30
1,054,800.07
1,115,044.19
1,861,234.00
1,660,237.00
90 Debt
-6,465.19
0.00
-7,050.19
0.00
0.00
0.00
91 Contingency
0.00
0.00
97,420.92
2,500,000.00
50,000.00
50,000.00
Total General Fund
$2,026,950.96
$1,857,878.22
$15,083,220.03
$16,512,147.10
$27,598,550.00
$25,913,583.00
Sewer
Water
Water Sewer Fund:
Revenue Group
Water
Sewer
Other
Total Revenue:
Total Expenditures:
Net To Date:
Current
Prior
Net
Year
Year
To Date
5,040,443.73
4,842,202.83
198,240.90
5,382,572.06
4,741,171.72
641,400.34
420,390.52
338,815.96
81,574.56
X10,8437406.31
9,922,190.51 $
921,215.80
$ 6,408,437.55 $
5,851,888.75 $
556,548.80
$ 4,434,968.76 $
4,070,301.76 $
364,667.00
0.00 1,000,000.00 2,000,000.00 3,000,000.00 4,000,000.00 5,000,000.00
6,000,000.00
n Prior Year
n Current Year
Expenditures Water / Sewer Fund
raW Nwnber 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 8,250.19
8,753.44
63,492.10
62,889.59
111,610.00
103,352.00
81 W & 5 Billing and Collecting 230,270.19
229,882.86
1,644,668.68
1,561,207.85
2,604,974.00
2,556,729.00
82 Water Production 236,703.32
247,639.01
1,856,329.57
1,617,729.76
2,706,209.00
1,853,032.00
83 Water Distribution 134,585.99
132,196.05
925,869.48
830,702.17
1,598,282.00
1,312,542.00
85 Sewer Maintenance 52,547.78
53,890.58
447,780.68
351,618.38
744,288.00
788,523.00
86 Waste Water Treatment 169,662.18
147,708.44
1,212,693.06
1,220,565.04
2,298,503.00
1,963,080.00
87 Lift Stations 54,684.72
34,089.89
257,603.98
207,175.96
333,585.00
330,232.00
Total Water & Sewer Fund $886,704.37
$854,160.27
$6,408,437.55
$5,851,888.75
$10,397,451.00
$8,907,490.00
Fund Number
2
Economic Development Fu
Current Year
Prior Year
Net To Date
Revenue
$ 1,298,505.44
$ 1,069,171.94
$ 229,333.50
Expenditure ..
$ 1,106,853.65
W
$ 1616,400 58
$ (509,546.93)
Subtotal
Net To Date:
$ 191,651.79
$ (547,228.64) $
738,880.43
Fund Number
11
Capital Projects Fund
Current Year
Prior Year
Net To Date
Revenue
$ 422,987.79
$ 591.21
$ 422,396.58
Expenditure
$ 14_,828.20
$ 5,486.04
$ 9,34216
Subtotal
Net To Date:
$ 408,159.59
$ (4,894.83) $
413,054.42
Fund Number
12
W W&SS Rev Bond 2000 Q
Current Year
Prior Year
Net To Date
Revenue
$ 2,947.03
$ 199.80
$ 2,747.23
Expenditure
$ 7,547.28
$ 9,719.78
—_........................................
$ (2,172.50)
Subtotal
Net To Date:
$ (4,600.25) $
(91519.98) $
4,919.73
Fund Number
13
Equipment Replacement FI
Current Year
Prior Year
Net To Date
Revenue
$ (394,659.64)
$ 143,102.66
S (537,762.30)
Expenditure
$ 190,193.20
$
$ 190,193.20
Subtotal
Net To Date:
$ (584 852.84) $
143,102.66
$ (727,955.50)
Fund Number
14
CO 2010 Construction Furu
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
.:
S ..................
S _.
Subtotal
Net To Date:
$
$
$
Fund Number
16
TWDB Loan Fund
Current Year
Prior Year
Net To Date
Revenue
$ 119,671.97
$ 108.32
$ 119,563.65
Expenditure
$ -
$ -
$
Subtotal
Net To Date:
$ 119,671.97
$ 108.32
$ 119,563.65
Fund Number
17
Library Construction Fund
Current Year
Prior Year
Net To Date
Revenue
$ 869.52
$ 57.27
$ 812.25
Expenditure
$ (5 384 21► $
(546.53) $
(4,837.68)
Subtotal
Net To Date:
$ 6,253.73
$ 603.80
$ 5,649.93
Fund Number
18
W&S Series '97 Const Func
Current Year
Prior Year
Net To Date
Revenue
$ (4,607.90) $
(698.50) $
(3,909.40)
Expenditure-
$
- $
Subtotal
Net To Date:
$ (4,607.90) $
(698.50) $
(3,909.40)
Fund Number
19
Water Revenue Const Fum
Current Year
Prior Year
Net To Date
Revenue
$ 3,561.69 $
._ .........
51.77 $
_...............ww............................................._.....
3,509.92
.....
Expenditure
$ (1,350.00) $
(1,850.00) $
......................................................
500.00
._..
Subtotal
Net To Date:
$ 4,911.69 $
1,901.77 $
3,009.92
Fund Number
20
Special Revenue Fund
Current Year
Prior Year
Net To Date
Revenue
$ (22.35) $
(140.63) $
118.28
Expenditure
$ $
:-....__
$
Subtotal
Net To Date:
$ (22.35) $
..............
(140.63) $
118.28
Fund Number
21
Child Safety Fund
Current Year
Prior Year
Net To Date
Revenue
$ 236.69 $
2.67 $
234.02
Expenditure
$— 145.59.......s�.....www
::..:..::..................:s.....w::....._
146.59
Subtotal
Net To Date:
----------
$ ^91.10 $
2.67 $
88.43
Fund Number
22
Health Department Fund
Current Year
Prior Year
Net To Date
Revenue
$ 4,704.85 $
3,473.69 $
�......_.....�__
1,231.16
Expenditure
$ - $
m.-w..:................................
_...: S
Subtotal
Net To Date:
$ 4,704.85 $
3,473.69 $
1,231.16
Furl Number
23
PEG Channel Fund
Current Year
Prior Year
Net To Date
Revenue
$ 38,929.75
$ 33,997.44
__.................._.......----
$ 4,932.31
Expenditure
m
$ -
$ -
_._.._ ........:...
$
Subtotal
Net To Date:
$ 38,929.75
$ 33,997.44
$ 4,932.31
Fund Number
24
Lake Crook Restoration Ful
Current Year
Prior Year
Net To Date
Revenue
$ 156.66
$ 11.68
$ 144.98
Expenditure
$
$
$
Subtotal
Net To Date:
$ 156.66
$ 11.68
$ 144.98
Fund Number
25
Grant Fund
Current Year
Prior Year
Net To Date
Revenue
$ 879,900.53
$ 104,519.95
$ 775,380.58
Expenditure
$ 452,097.79
$ 449,364.69
$ 2,733.10
Subtotal
Net To Date:
$ 427,802.74
$ (344,844.74_.x,:...:-.�..��....--�.:
) $
772,647.48
Fund Number
26
Criminal Justice Div Grant
Current Year
Prior Year
Net To Date
Revenue
$ 94.09
$ 69.49
$ 24.60
Expenditure
$
$
$
Subtotal
Net To Date:
$ 94.09
$ 69.49
$ 24.60
Fund Number
27
Water Contract Fund
Current Year
Prior Year
Net To Date
Revenue
$ 24,509.85
$ 11,579.64
$ 12,930.21
Subtotal
Net To Date:
$ -
$ -
............................ _. _.......
$
...,............ ,_......_........
$ 24,509.85
$ 11,579.64
$ 12,930.21
Fund Number
30
Community Dvl Block Gran
Current Year
Prior Year
Net To Date
Revenue
$ 9,065.36
$ 676.04
-m..
$ 8,389.32
Expenditure
$
$ -
$ -
Subtotal
Net To Date:
$ 9,065.36
.......:...:::.-::..:,.,.,.,.,....._..____,.......:........
$ 676.04
$ 8,389.32
Fund Number
31
Home Buyers Asst 2009
Current Year
Prior Year
Net To Date
Revenue
$ (5,202.85)
$ (5,398.06)
$ 195.21
Expenditure
$-
.....
$ -
$ -
Subtotal
Net To Date:
{.,`............__..._._....._...............:
$ 2.85}
.........................
(5,398.06) $
............................:
195.21
Fund Number
32
Owner Occ Rehab #10010
Current Year
Prior Year
Net To Date
Revenue
$ 12,270.28
$ 15,534.67
$ (3,264.39)
Expenditure
$ -
$ w
$ _ ._
Subtotal
Net To Date:
$ 12,270.28
$ 15,534.67
$ (3,264.39)
Fund Number
33
Municipal Court Tech Fee
Current Year
Prior Year
Net To Date
Revenue
$ 4,404.96
$ 3,565.53
$ 839.43
Expenditure
$ 11,400.29
$ 10,842.05
$ 558.24
w..__._.............:m::......:...............................
Subtotal
Net To Date:
$ (6,995.33) $
---- .------- .......:—.
(7,276.52) $
281.19
Fund Number
34
Municipal Court Security R
Current Year
Prior Year
Net To Date
Revenue
$ 7,046.63
$ 4,125.24
$ 2,921.39
Expenditure
$ 4,353.15
$ 4,011.76
$ 341.39
Subtotal
Net To Date:
$ 2,693A8
$ 113AS
S 2,580.00
Fund Number
35
Municipal Court Child Safe
Current Year
Prior Year
Net To Date
Revenue
$ 302.42
$ (45.98)
$ 348.40
Expenditure
$
$
$
Subtotal
Net To Date:
$ 302.42
$ (45.98) $
348.40
Fund Number
36
Municipal Court Time Pay I
Current Year
Prior Year
Net To Date
Revenue
$ 1,117.99
$ 358.15
$ 759.84
Expenditure
$ 50.00
$ 100.00
$.......... (50.00)
Subtotal
Net To Date:
$ 1,067.99
$ 258.15
$ 809.84
Fund Number
37
Police Conf Fds-Gambling
Current Year
Prior Year
Net To Date
Revenue
$ 207.81
$ 15.52
$ 192.29
Expenditure
$ �...._. _
$ - _
.—w_
$ -
__.._.._..........._.._._._...v
Subtotal
Net To Date:
$ 207.81
........ ............
$ 15.52
$ 192.29
Fund Number
38
Police Judicial Forfeitures
Current Year
Prior Year
Net To Date
Revenue
$ 17,242.50
$ 2,864.55
$ 14,377.95
Expenditure
$ -
$ 787.50
$ (787.50)
Subtotal
.......
Net To Date:
........... m..........
$ 17,242.50
# 2,077.05
$ 15,165.45
Fund Number
39
Equitable Sharing Forfeitui
Current Year
Prior Year
Net To Date
Revenue
$ 18,597.78
$ 86.39
$ 18,511.39
Expenditure .................._........
$ ::::::::::::::::::
$ w:: ::.:....::.:::.:::.:m..
$ ._ .m.�....:.._.�......�w
Subtotal
Net To Date:
$ 18,597.78
$ 86.39
$ 18,511.39
Fund Number
40
City of Paris CO'93 Const F
Current Year
Prior Year
Net To Date
Revenue
$ 40,772.20
$ 22,602.15
$ 18,170.05
.............- ................
Expenditure
$ 85,180.00
$
$ 85,180.00
Subtotal
Net To Date:
$ (44,407.80) $
22,602.15
$ (67,009.95)
Fund Number
41
Tax & Rev CO 2000 Const I
Current Year
Prior Year
Net To Date
Revenue
$ -$
-
$ -
Expenditure
$$
....
_.....-..................
$ ._....._..._.._...._.__._.__..,
Subtotal
Net To Date:
$
#
Fund Number
42
CO Series 2002 Constructit
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$ _........... __..__..................................
Subtotal
Net To Date:
$
$$
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:
$
$ (2,642.25) $
__........ _�;
2,042.25
Fund Number
45
Land Fill
Current Year
Prior Year
Net To Date
Revenue
$ 737,256.59
$ 682,709.91
$ 54,446.68
Expenditure
675,328.64
S50,913.53
—
$ 124,415.1
Subtotal
Net To Date:
$ 61,827.95
.. ... . ...... ....... . . . ....
131,796.38
. . . . . ... ....... ... ....... ................... .......... . .. .. . . .
$ (69,968.43)
rumcl Number
so
Revenue Bonds Sinldng Fu
Current Year
Prior Year
Net To Date
Revenue
$ 690,230.15
599,229.03
91,001.12
Expenditure
-
Subtotal
Net To Date:
$ 690,230.15
-- - ----------------
$ 599,229.03
..... .
--- ------- -----
$ 91,001.12
....... . . ....
Fund Number
51
Tx&RevCOs 2013 (TWDB)
Current Year
Prior Year
Net To Date
Revenue
$ 111,229.53
$ 111,972.18
$ (742.65)
Expenditure
$ 9,503.75
$ 9,923.75
(420.00)
Subtotal
..............
Net To Date:
- ..............
101,725.78
.......................
102,048.43
$ (322.65)
Fund Number
52
201260 Refunding Bond I
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
== ......................
$
-
$
$ - - -
Subtotal
Net To Date;
- -- ---- ------
$ -
---------- --
$ .................. . ........ .....................................
— -------- --- -------
Fund Number
53
Tax &Rev CO20101&SFu
Current Year
Prior Year
Net To Date
Revenue
$ 209,357.03
$ 209,375.44
$ (18.41)
Expenditure
194,827.00
$ 190,943.00
$ 3,884.00
Subtotal
Net To Date:
.
$ 14,530.03
. . . ........... . ... . .. ......................................
18,432.44....$
.............................................................
(3,902.41)
--- ---- - ---
Fund Number
54
City of Paris CO '93 I&S Fu
Current Year
Prior Year
Net To Date
Revenue
479.10
$
$ 479.10
Expenditure
212,808.75
...........................
$212,808.75
. . . .............. ..............
Subtotal
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
$
5
$
Expenditure
S
m.
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
56
Tax & Rev CO 2002 I&S Fu
Current Year
Prior Year
Net To Date
Revenue
$ (3.38)
$ 3.35
........:
$ (6.73)
...........:::::::::::::::::::::::::::
Expenditure
$
$
5
Subtotal
Net To Date:
$ (3.38) $
3.35
$ (6.73)
Fund Number
57
Contractual Oblig IBIS Fund
Current Year
Prior Year
Net To Date
Expenditure
$
$ -
$ -
.....
Subtotal
Net To Date:
$
.-.....
$
$
................
__ __
........ ......... .....
Fund Number
58
2003 GO Refunding Bonds
Current Year
Prior Year
Net To Date
Revenue
$ -
$
$
Expenditure
$
_....._ _......._,..........$
$ ............................
$
Subtotal
Net To Date:
$
Fund Number
59
2010 GO)W&S Refunding 1
Current Year
Prior Year
Net To Date
Revenue
$ -
$ 167,717.56
$ (167,717.56)
Expenditure
$
$
$
Subtotal
Net To Date:
..._......
$ -
$ 167,717.56
$ (167,717.56)
Fund Number
60
Refunding Bonds 2012
Current Year
Prior Year
Net To Date
Revenue
$ 30,694.27
$ 427,444.26
$ (396,749.99)
Expenditure
$ -
$ 410,062.50
_ _
$ (410,062.50)
Subtotal
Net To Date:
$ 30,694.27
$ 17,381.76
........................
$ 13,312.51
Fund Number
61
Interlocal Coop Agreement
Current Year
Prior Year
Net To Date
Revenue
$96,424.75
$ 104,365.48
(7,940.73)
Expenditure
. 6
$ 100,M.99-
.. ............
. . .
100,826.95
Subtotal
.
Net To Date:
. ..... ............. . ..
$ (4,402.7.0) $
3,538.53
$ (7,940.73)
Fund Number
62
G 0 Bonds 2013 I&S Fund
Current Year
Prior Year
Net To Date
Revenue
$ 390,791.06
$ 2,070,882.97
$ (1,680,091.91)
Expenditure
$2,389,612.50
... . . .......
............ . . ---
mmmmmm2,347,862.50
41,750.00
Subtotal
Net To Date:
$ (1,998,821.44) $
(276,979.53) $
(1,721,841.91)
Fund Number
63
CO Bonds - 2016
Current Year
Prior Year
Net To Date
Revenue
$ 371,735.32
$ 385,225.22
(13,489.90)
Expenditure
$ 457,917.50
............ ....... - -.
$ 4w,617.5-0
......... ....... —
$ 9,900.00
Subtotal
Net To Date:
.
$ (86,182.18)
. .............
(62,792.28) $
(23,389.90)
Fund Number
64
CO Bonds - 2017
Current Year
Prior Year
Net To Date
Revenue
$ 611,107.04
$ 661,361.49
(50,254.45)
Expenditure
A 169,63.ii
(6,0 75.00)
Subtotal
Net To Date:
$ 501,413.91
$ 545,593.36
$ (44,179.45)
Fund Number
70
Employees Insurance Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
Expenditure
—_
Subtotal
Subtotal
-
Net To Date;
— ----- —._....-.-.mm.::....----_,..,.,.,_._
$
..... . . ...
-- ---------------------- -----
$
$
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
$ 3,020.92
1,654.74
S 1,366.18
Expenditure
$781.26
- ............ . . . .........
$ 1,057.90
(276.64)
Subtotal
Net To Date;
. ........... . . .............
$ 2,239.66
. ..... . . . .........
$ 596.84
$ 1,642.82
Fund Number
73
3 A Love Trust Fund
Current Year
Prior Year
Net To Date
Revenue
$ 100.26
(100.26)
Expenditure
Subtotal
Net To Date:
100.26
$ (100.26)
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
2,829.92
210.74
$ 2,619.18
Expenditure
$
Subtotal
Net To Date:
$ 2,829.92
...........
$ 210.74
................. . ..............
$ 2,619.18
Fund Number
80
Library Permanent Fund
Current Year
Prior Year
Net To Date
Revenue
$ 23.87
$ 1.77
$ 22.10
Expenditure
$
. . ...........
- - - - -- - - - -
Subtotal
Net To Date:
$ 23.87
$ 1.77
$ 22.10