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07 - Financial ReportItem No. 7 Memorandum TO: Mayor, Mayor Pro -Tem, and City Council Grayson Path, City Manager FROM: Gene Anderson, Finance Director SUBJECT: AUGUST 2023 FINANCIAL REPORT DATE: September 25, 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 August 2023 Financial Report Comments Net to Date Comparison of Revenues: I. The operations and maintenance property tax and related collections reported are 0.65% less than what was reported in 2022. Current tax collections this year are 97.73% of the tax levy vs. 97.83% last year. 2. Sales taxes are up 10.89% from last year ($940,208). 3. Hotel occupancy taxes are up 12.12% compared to last year ($101,417). 4. Franchise fees are up 3.81% compared to last year ($118,318). This increase is due to a larger Atmos Gas payment. 5. Permit fees are down 3.21% from last year ($9,043). 6. Municipal Court fines and related fees are up compared to last year increasing 2.22% ($4,774). 7. Other revenue includes leases, interest, copy fees, birth & death certificates, library fees, mixed beverage tax, and other minor revenues. This revenue is up 66.29% ($630,676). The bulk of this increase comes from increased interest earnings plus fire deployment reimbursements. 8. Sanitation fees are down by 27.44% when compared to 2022 collections ($73,373). This decrease was planned in the current budget. More fees are going to the Sanitation Fund. 9. EMS fees are up 7.13% compared to last year ($224,485). 10. Total General Fund revenues are up 7.33% compared to last year. Sales taxes, property taxes, interest earned, and EMS fees account for most of the increase. General Fund revenues equal 105.13% of the budget with the City being 91.66% through the budget year. 11. Total General Fund expenditures are down 3.46% ($882,665) compared to last year. General Fund expenditures to date equal 89.16% of budget with the City being 91.66% through the budget year. 12. Sewer revenue is up 16.18% ($1,262,037). 13. Water revenue is up .0955% ($7,801). 14. Other revenue sources are up 50.61% ($272,871). Interest being the major increase. 15. Total Water & Sewer revenues, ignoring transfers and adjustments, are 9.34% above last year and represents 98.73% of the total budget with the City being 91.66% through the budget year. 16. Total Water & Sewer expenses are 8.44% above last year at this point and represent 55.92% of the total budget (90.36% adjusted for debt payments.) while the City is 91.66% through the budget year. Departmental Expenditure Summary: At this point the City is eleven months or 91.66% 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 twelve departments whose expenditures are over 91.66%. 1. City Council -126.53%. The overage amounts to $48,434 and was primarily due to the settlement payment made in regards to a legal issue. 2. City Manager -92.66%. The overage amounts to $5,911 and was due to building maintenance, furniture, and sick leave sellback. 3. City Attorney -92.68%. The overage amounts to $3,890 and was due to payments to outside attorneys and reference material. 4. Finance -144.44%. The overage amounts to $253,922 and was due to expenses related to transitioning from server based financial software to cloud based software. This unexpected expense was triggered by a declining server and the vendor's plan to end support on their server based software. 5. Engineering -115.24%. The overage amounts to $70,593 and was due to contract services and interim engineering costs. 6. Parks -93.26%. The overage amounts to $22,825 and was due to utility costs. 7. EMS -95.93%. The overage amounts to $172,831 and was due to overtime and collection fees. 8. Band -92.98%. The overage amounts to $2,225. Band operations have ceased for the season. The band will be under budget for the year by $1,616. 9. General Expenses -100.48%. The overage amounts to $164,255 10. Water Billing -91.81%. The overage amounts to $4,394 and is due to credit card service fees, temp services, and equipment maintenance. 11. Water Treatment Plant -93.11%. The overage amounts to $48,360 and is due to building and grounds maintenance. 12. Sanitation -93.14%. The overage amounts to $18,605 and is due to landfill fees. General comments to the City Council: I. Over 99% of all of the City operational activity takes place in the General Fund, the Water & Sewer Fund, Airport 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, Airport 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. Ems Fees Sanitation Other Revenue Court Fines Permits Franchise Fees Hotel/Motel Tax Sales Tax Taxes Collected M.Sh City of Paris Fund Recap, for month ending-August 2023 General Fund: Current Prior Net Report Sort Sequence Report Group Description Year Year To Date 70 Taxes Collected 8,190,387.59 8,244,168.99 -53,781.40 71 Sales Tax 9,569,152.52 8,628,943.93 940,208.59 72 Hotel/Motel Tax 937,916.65 836,498.70 101,417.95 73 Franchise Fees 3,218,193.32 3,099,875.28 118,318.04 74 Permits 272,371.82 281,415.53 -9,043.71 75 Court Fines 219,209.75 214,435.63 4,774.12 77 Other Revenue 1,582,036.85 951,360.39 630,676.46 78 Sanitation 193,989.58 267,363.57 -73,373.99 79 Ems Fees 3,371,648.38 3,147,162.77 224,485.61 Total Revenue: $ 27,554,906.46 $ 25,671,224.79 $ 1,883,681.67 Total Expenditures: $ 24,607,107,09 $ 25,489,772.70 $ (882,665.61) Net To Date: $ 2,947,799.37 $ 181,452.09 $ 2,766,347.28 r Year e nt 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 10,000,000.00 Expenditures FUN N—m i General Fund Department Department Current Prior Current Prior Current Year Prior Year Number Name Month Actual Montle Actual Year To Date Year To Date Budget Budget 0 Non -Departmental 0.00 0.00 0.00 0.00 0.00 11 City Council 12 City Manager 7,177.46 8,181.94 175,750.57 115,208.31 138,900.00 0.00 97,700.00 13 City Attorney 45,083.99 45,470.57 547,077.97 495,169.69 590,406.00 576,809.00 14 Municipal Court 31,996.71 17,663.69 30,236.47 350,454.63 325,952.11 378,097.00 376,198.00 15 City Clerk 17,071.12 207,358.20 205,757.76 248,497.00 242,787.00 21 Amounting&Auditing 18,277.46 32,118.74 12,900.84 31,944.88 184,722.51 142,716.93 205,321.00 1611654.00 31 Police 528,568.33 634,245.21 681,945.66 6,153,944.13 407,512.41 5,932,980.24 472,119.00 460,463.00 32 Fire 410,563.09 442,179.76 4,904,073.96 4,843,02&72 7,247,141.00 5,352,674.00 7,021,258.00 40 Community De"lopm 123,303.00 105,246.92 1,315,400.66 1,059,975.84 1,652,228.00 5,282,060.00 1,476,499.00 41 Engineering 42 Public Works 22,591.85 46,251.50 344,957.45 282,094.37 299,328.00 311,108.00 43 Parks & Recreation, Ri 18,419.21 139,422.20 21,231.46 129,73656 205,380.80 226,597.39 262,470.00 249,681.00 44 Sanitation 0.00 1,328,180.67 1,046,171,27 1,424,128.00 1,353,319.00 46 Streets & Highways 210,237.73 0.00 106,233.33 0.00 1,032,840.64 0.00 1,017,548.01 0.00 1,700,173.00 0.00 48 Traffic & Public Lightir 43,571.04 11,130.53 424,433.93 376,478.31 484,902.00 1,613,559.00 49 Garage 51 Paris -Lamar Co Health 33,985.06 21,964.50 326,035.37 305,147.90 400,00L00 495,576.00 405,948.OD 54 Emergency Medical Se 0.00 271,869.72 0.00 313,196.93 0.00 3,876,514.37 0.00 3,768,379.62 0,00 000 61 Cox Field Airport 0.00 0.00 0.00 4,040,676.00 3,321,549.00 62 Paris Band 0.00 130.50 21,433.48 0.00 22,267.76 0100 23,050.00 0.00 23,050.00 64 Library 89 General Expenses 49,792.28 60,196.85 600,369.27 609,618.14 767,205.00 734,128.00 90 Debt Service 376,989.39 305,941.51 1,870,262.41 1,807,167.92 1,861,234.00 1,660,237.00 91 Contingency -12,299.62 0.00 -170,959.45 0.00 0.00 0.00 Total General Fund 0.00 $2,369,331.33 0.00 $2,343,491.38 136,929.86 $24,607,107.09 2,500,000.00 50,000.00 50,000.00 $25,489,772.70 $27,598,550.00 $25,913,583.00 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 8,172,944.04 8,165,142.53 7,801.51 9,058,919.77 7,796,882.50 1,262,037.27 811,982.20 539,110.44 272,871.76 18,043,846.01 7 16,501,375.88 $ 1,542,710.54 $ 10,220,679.07 $ 9,424,461.29 $ 796,217.78 $ 7,823,166.94 $ 7,076,914.59 $ 746,252.35 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 10,000,000.00 mm Prior Year uir Current Year 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 81 W & S Billing and Collecting 8,649.78 220,535.69 8,436.31 104,181.52 98,763.14 111,630.00 103,352.00 82 Water Production 338,297.31 238,101.31 434,239.22 2,533,120.72 3,106,005.79 2,453,006.60 2,604,974.00 2,556,729.00 83 Water Distribution 116,306.75 122,425.27 1,400,031.45 2,724,408.69 2,706,209.00 1,853,032.00 85 Sewer Maintenance 46,678.04 86,676.25 653,431.68 1,289,287.62 610,927.79 1,598,282.00 1,312,542.00 86 Waste Water Treatment 154,013.75 200,449.37 2,013,163.56 1,905,642.26 744,288.00 2,298,503.00 788,523.00 87 Lift Stations Total Water & Sewer Fund 29,421.49 $913,902.81 49,969.98 $1,140,297.71 410,744.35 $10,220,679.07 342,425.19 333,585.00 1,963,080.00 330,232.00 $9,424,461.29 $10,397,451.00 $8,907,490.00 Fund Number 2 Economic Development Fu Current Year Prior Year Net To Date Revenue $ 2,283,780.65 $ 1,748,547.62 $ 535,233.03 Expenditure $ 3,577,691.27 1,862,133.34 $ 1,715,557.93 Subtotal Net To Date: $ (1,293,910.62) . . .............. .... --.— .......... . ... (113,585.72) (1,180,324.90) Fund Number 11 Capital Projects Fund Current Year Prior Year Net To Date Revenue $ 439,551.98 $ 1,902.59 $ 437,649.39 Expenditure $ 31,943.20 .......... 11,914.31 $ 20,028.89 Subtotal Net To Date: $ 407,608.78 $ (10,011.72) $ 417,620.50 Fund Number 12 Main Street Current Year Prior Year Net To Date Revenue 5,094.33 $ 671.84 $ 4,422.49 Expenditure 3,227.28 3,154.79 $ 72.49 .......... M.--....- Subtotal Net To Date: $ 1,867.05 $ (2,482.95) $ . . . ........ 4,350.00 Fund Number 13 Equipment Replacement R Current Year Prior Year Net To Date Revenue $ (393,016.13) $ 146,832.15 (539,848.28) Expenditure 190,193.20 $ 190,193.20 Subtotal Net To Date: (583,209.33) $ 146,832.15 $ (730,041.48) Fund Number 14 CO 2010 Construction Fun, 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 $ 6,579.99 $ 355.75 6,224.14 Expenditure $ 300,000.00 $ (300,000.00) Subtotal Net To Date; $ 6,579.89 $ (299,644.25) $ 306,224.14 Fund Number 17 Main St Advisory Board Current Year Prior Year Net To Date Revenue 1,693.56 $ 188.83 $ 1,504.73 Expenditure (5,914.29) $ (208.88) $ (5,705.41) . ............... --=. Subtotal Net To Date: $ 7,607.85 $ 397.71 $ 7,210.14 Fund Number is Main Street BIG Current Year Prior Year Net To Date Revenue 8,510.73 ........................................ $ 10,998.29 — ------ $ (2,487.56) Expenditure Subtotal Net To Date* 8,510.73 ....... . . . . . . .............. $ 10,998.29 (2 7.56) Fund Number 19 Vacant Building Current Year Prior Year Net To Date Revenue $ 4,867.74 20033 $ 4,667.01 Expenditure $ (1,350.00) .............. (6,650.00) s . .... .................. ................................ 5,300.00 Subtotal Net To Date: $ 6,217.74 --------------- $ 6,850.73 $ (632.99) Fund Number 20 Municipal Crt Local Traf Fe Current Year Prior Year Net To Date Revenue 19.87 (17.13) 37.00 Expenditure Subtotal Net To Date: 19.87 $ (17.13) 37.00 Fund Number 21 Child Safety Fund Current Year Prior Year Net To Date Revenue 1,035.99 8.75 1,027.24 Expenditure $145.59 $ - $ 145�59 Subtotal Net To Data: $ 890.40 -------- . $ 8.75 . . . . ............ . ........................ . ................ $ 881.65 Fund Number 22 MC Local Truancy Prevev Current Year Prior Year Net To Date Revenue $ 6,88433 $ 5,545.99 ................................ $ 1,33834 Expenditure . .. . . . . . . .. . . . . $ - $ - Subtotal Net To DaW -- - - ------------- $ 6,884.33 $ 5,545M $ 1,338.34 Fund Number 23 PEG Channel Fund Current Year Prior Year Net To Date Revenue $ 50,427.32 $ 46,827.23 $ 3,600.09 Expenditure S - S $ .._..m.... ................ Subtotal Net To Date: $ 50,427.32 $ 46,827.23 $ 3,600.09 Fund Number 24 Lake Crook Restoration Fu, Current Year Prior Year Net To Date Revenue $ 271.78 $ 38.37 $ 233.41 Expenditure $ $ $ Subtotal Net To Date: $ 271.78 $ 38.37 $ 233.41 Fund Number 25 Grant Fund Current Year Prior Year Net To Date Revenue $ 1,055,770.32 $ 518,228.60 $ 537,541.72 Expenditure S 1,150,348.09 $ 973,592.30 $ 176 755 79 Subtotal Net To Date: $ (94,577.77) $ (455,363.70) $ 360,785.93 Fund Number 26 Municipal Court Jury Fd Current Year Prior Year Net To Date Revenue $ 137.47 $ 110.74 $ 26.73 Expenditure $ - $ $ Subtotal Net To Date: $ 137.47 $ 110.74 $ 26.73 Fund Number 27 Water Contract Fund Current Year Prior Year Net To Date Revenue $ 42,404.08 .......... . ...... $ 19,667.91 $ 22,736.17 Subtotal Net To Date: $ S S $ 42,404.08 $ 19,667.91 $ 22,736.17 Furb Number 30 Community Dvl Block Gran Current Year Prior Year Net To Date Revenue $ 12,572.38 $ 2,220.27 $ 10,352.11 Expenditure $ - $ - -................m $ - .....................:— Subtotal Net To Date: # 12,572.38 $ 2,220.27 $ 10,352.11 Furl Number 31 State Consolidated Fee Current Year Prior Year Net To Date Revenue $ 1,872.77$ 3,692.71 ._...............::::: $ (1,819.94) Expenditure $ $ $ Subtotal Net To Date: $ 1,872.77 $3,692.71 $ (1,819.94) Fund Number 32 Auto Theft Program Fd Current Year Prior Year Net To Date Revenue ............... $ 19,376.62 $ 26,722.86 $ (7,346.24) Expenditure $ $ 54,808.25 $ (54,808.25) Subtotal Net To Date: $ 19,376.62 $ (28,085.39) $ 47,462.01 Fund Number 33 Municipal Court Tech Fee Current Year Prior Year Net To Date Revenue $ 6,296.89 $ 5,625.33 $ 671.56 Expenditure $ 12,093.78 $ 11,484.26 $ 609.52 Subtotal Net To Date: $ (5,796.89) $ (5,858.93) $ 62.04 Fund Number 34 Municipal Court Security F Current Year Prior Year Net To Date Revenue $ 10,651.30 $ 6,757.83 $ 3,893.47 Expenditure $ mm7,319.04 $ 6,392.73 $ 926.31 Subtotal Net To Date: $ 3,332.26 $ 365.10 $ 2,967.16 Fund Number 35 Municipal Court Child Safe Current Year Prior Year Net To Date Revenue $ 517.75 $ 430.64 $ 87.11 ......... ...... Expenditure $ - $ 2,874.56 M _........... $ (2,874.56) Subtotal Net To Date: $ 517.75 $ (2,443.92) $ 2,961.67 Fund Number 36 Municipal Court Time Pay I Current Year Prior Year Net To Date Revenue $ 1,836.70 $ 613.67 $ 1,223.03 Expenditure _ $ 50.00m $ ...._....._ 200.00 $ (150.00) Subtotal Net To Date: $ 1,786.70 $ 413.67 $ 1,373.03 Fund Number 37 Police Conf Fds-Gambling Current Year Prior Year Net To Date Revenue 5 360.51 $ 50.93 $ 309.58 Expenditure $ $ - $ - Subtotal Net To Date: $ 360.51 $ 50.93 $ 309.58 Fund Number 38 Police 3udicial Forfeitures Current Year Prior Year Net To Date Revenue $ 52,774.24 $ 3,368.39 $ 49,405.85 Expenditure$ 4,725.00 $ 9,887.50 $ (5,162.50) Subtotal Net To Date: 48,049.24 $ (6,519.11) 54,568.35 Fund Number 39 Equitable Sharing Forreitul Current Year Prior Year Net To Date Revenue $ 19,948.75 ®- $ 283.73 $ 19,665.02 Expenditure $ - ..........,..................................,.,...........,...............m.........m. $ ............ .. $ Subtotal Net To Date: $ 19,948.75 $ 283.73 $ 19,665.02 Fund Number 40 Special Hotel Tax Current Year Prior Year Net To Date Revenue $ 78,156.10 $ 47,559.66 $ 30,596.44 Expenditure .. $ 85180.00 ......... $ $ 85,180.W Subtotal Net To Date: $(7,023.90) $ ... ........................... 47,559.66 ............... .-............................. ................. . $ (54,583.56) Fund Number 41 Grand Theater Donations Current Year Prior Year Net To Date Revenue$ - $ - $ Expenditure $ $ $ ................... Subtotal Net To Date: $ $ , $ Fund Number 42 CO Series 2002 Constructh 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 $-......_........ - $ 3,232,042.25 $ (3,232,042.25) Subtotal Net To Date: $ - $ (3,232,042.25) $ 3,232,04225 Fund Number 45 Land Fill Current Year Prior Year Net To Date Revenue 1,161,846.73 $ 1,075,926.59 85,920.14 Expenditure 1,165,775.99 $ 1,005,687.46 160,088.53 Subtotal Net To Date: ..................... nnn .............� $ (3,929.26) $ ................... n n n n n 70,239.13 $ (74,168.39) Fund Number 46 60 Bds 2017 Street Constr Current Year Prior Year Net To Date Revenue 108,004.46 $ 19,214.82 $ 88,789.64 Expenditure ................ Subtotal Net To Date: . ......... 108,004.46 .. . ...... . . . . .. . --- $ 19,214.82 $ 88,789.64 Fund Number 47 GOBds 2Ol8Const Fd -W& Current Year Prior Year Net To Date Revenue $ 95,586.12 $ 14,088.90 $ 81,497.22 Expenditure $ 396,212.71 . . . $ - . ... . . . . . ... . . . . ............................................ $ 396,212.71 Subtotal Net To Date: $ (300,626.59) $ 14,088.90 $ (314,715A9) Fund Number 48 GO Bds 2018 Const Fd -GF Current Year Prior Year Net To Date Revenue $- . .................... . . $ - $ - Expenditure Subtotal Net To Date: $ $ Fund Number 49 CO 2022 Civic Ctr Const Fd Current Year Prior Year Net To Date Revenue 237,098.24 $ 8,028.03 $ 229,070.11 Expenditure 522,273.74 $ 967,353.40 $ (445,079.66) Subtotal Net To Date: $ (285,185.60) $ (959 335.37) $ 674,149.77 Fund Number so Revenue Bonds Sinking Ful Current Year Prior Year Net To Date Revenue 1,136,638.60 881,197.18 $ 255,441.42 Expenditure Subtotal Net To Date: $ 1,136,638.60 881,197.18 $ 255,441.42 ---- — - . . . ..... ....... Fund Number 51 Tx&RevCOs 2013 (TWDB) Current Year Prior Year Net To Date Revenue $ 148,225.38 $ 160,108.49 (11,883.11) Expenditure $ 368,507.50 $ 169,347.50 840.0 0 Subtotal Net To Date: $ (20,282.12) # (9,239.01) $ (11,043.11) ........................ Fund Number 52 2012 GO Refunding Bond I Current Year Prior Year Net To Date Revenue $ Expenditure .. . . . . . . . . ................................................... $ Subtotal Net To Date: ...................... $ $ $ . ............... Fund Number 53 Tax & Rev CO 2010 I&S Fu Current Year Prior Year Net To Date Revenue $ 226,745.88 $ 271,613.57 (44,867,69) Expenditure 203,507.00 $ 200,770.00 ...................... 2,737.00 Subtotal Net To Date: $ 23,238.88 $ 70,843.57 $ (47,604.69) Fund Number 54 GO Pension Bds 2022 I&S I Current Year Prior Year Net To Date Revenue $ 1,368,935.66 1,368,935.66 Expenditure $ 1,073,871.25 . .... . ........................... 1,073,871.25 Subtotal Net To Date: $ 295,064A1 $ # 295,064.41 ............ Fund Number 55 Tax & Rev CO 2000 I&S Fu Current Year Prior Year Net To Date Revenue $ $ $ Expenditure $ Subtotal Net To Date: Fund Number 56 Tax & Rev CO 2002 I&S Fu Current Year Prior Year Net To Date Revenue (3.38) $ 3.37 $ (6.75) Expenditure .............. Subtotal Net To Date: $ (3.38) # 3.37 $ (6.75) .......................... Fund Number 57 Revenue Bonds 2022 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 I Current Year Prior Year Net To Date Revenue $ 195,000.00 $ - ..., $ 195,000.00 ---_ Expenditure $ ................... ___.. $ $ Subtotal Net To Date195,.000000 $::_ .00 $ - $ 195,000.00 Fund Number 60 Refunding Bonds 2012 Current Year Prior Year Net To Date Revenue $ 53,247.49 __ ........$ $ 439,530.63 .mm $ (386,283.14) Expenditure $ 410,062.50 m$ (410,062.50) Subtotal Net To Date: $ 53,247A9 $ 29,468.13 $ 23,779.36 Fund Number 61 Interlocal Coop Agreement Current Year Prior Year Net To Date Revenue $ 98,640.88 $ 106,391.33 $ (7,750.45) Expenditure $ 100,826.95 $ 300,,.,x.826.9595 $ - Subtotal Net To Date: $ (2,186.07) $ 5,564.38 $ (7,750.45) Fund Number 62 G 0 Bonds 2013 I&S Fund Current Year Prior Year Net To Date Revenue $ 798,155.71 $ 2,972,480.00 $ (2,174,324.29) Expenditure $ 2,419,350.00 $ 2,922,975.00 $ (3,625.0) Subtotal Net To Date: $ (2,121,194.29) $ 49;505.00 $ (2,170,699.29) Fund Number 63 CO Bonds - 2016 Current Year Prior Year Net To Date Revenue $ 593,599.67 $ 495,893.28 $ 97,706.39 Expenditure $ 555,510.00 $ 550,935.00 $ 4,575.00 Subtotal Net To Date: $ 38,089.67 $ (55,041.72) $ 93,131.39 Fund Number 64 CO Bonds - 2017 Current Year Prior Year Net To Date Revenue 627,381.13 S 673,080.17 $ (45,699.04) Expenditure mm.:.:..:... ......................................... 634,386.26 636,536.26 $ (2,150.00) Subtotal Net To Date; $ (7,005.13) .. .. .. .. . . . . . ...... . ..... ................................ 36,543.91 . ... ---------------------- $ (43,549.04) Fund Number 70 Employees Insurance Fune 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 Expenditure mmm Subtotal Net To Date: $ $ $ Fund Number 72 Library Memorial Fund Current Year Prior Year Net To Date Revenue $ 4,981.39 $ 2,564.40 2,416.99 Expenditure $ (332.96) Subtotal Net To Date: ......... $ 3,980.14 . . . . . . ......... $ 1,230.19 $ 2,749.95 Fund Number 73 3 A Love Trust Fund Current Year Prior Year Net To Date Revenue $ $ Expenditure $ Subtotal Net To Date: $ ... . . . .. . . .................. $ Fund Number 74 3 P Poteet Trust Fund Current Year Prior Year Net To Date Revenue S $ 5. ........ . Expenditure $ Subtotal Net To Date: $ $ $ Fund Number 75 Wilbor Deshong Trust Fune Current Year Prior Year Net To Date Revenue ................... $- ..... ............ ....... $ _........................ - _... ............. ____ $ ............................. _.......... Expenditure $ $ $ Subtotal Net To Date: $ $.. - $ Fuel 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 $ _. $ _._$.. $_.r..... Subtotal Net To Date: _. _....... _...ww- .$._: ........ 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 $ 4,766.98 $ 792.80 $ 3,974.18 Expenditure $ 7,172.47 $ - $ 7,172.47 Subtotal Net To Date: $ (2,405.49) $ 792.60 $ (3,198.29) Fund Number So Library Permanent Fund Current Year Prior Year Net To Date Revenue $ 41.41 $ 5.84 $ 35.57 Expenditure $ - ....... $ - $ - Subtotal Net To Date: $ 41.41 $ 5.84 $ 35.57 Fund Number 81 Fre Pension Bonds Fd Current Year Prior Year Net To Date Revenue $ $ $ Expenditure:$:::::- ....................... -----:-....-..::........._$ _ .. Subtotal Net To Date: $ $ $ Furl Number 82 W&S Rev Bond 2022 I&S Fd Current Year Prior Year Net To Date Revenue $ 936,327.92 $ $ 936,327.92 Expenditure-$ 831,436.67____$ _._........_.......................$______......831,436.67._ Subtotal Net To Date: $ 104,891.25 $ $ 104,891.25 Fund Number 83 W&S Rev Bond 2022 Const Fd Current Year Prior Year Net To Date Revenue $ 26,744,267.14 $ $ 26,744,267.14 Expenditure $ - $ - $ -_ Subtotal Net To Date: $ 26,744,267.14 $ $ 26,744,267.14 Fund Number 86 TIRZ Current Year Prior Year Net To Date Revenue $ 102,205.00 $ $ 102,205.00 Expenditure $ - $ $ Subtotal Net To Date: -$ 102,205.00 $ - $ 102,205.00