07 - JANUARY 2016 FINANCIAL REPORTItem No. 7
memorandum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: JANUARY 2016 FINANCIAL REPORT
DATE: February 15, 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
January 2016 Financial Report Comments
The program used to prepare the monthly financial report crashed a few months ago. Even with
professional help we were unable to reconstruct it as it was, therefore, we have been working on
creating a new report that is similar to the old one but will be easier to maintain. The new report is a
work in progress and so this January version still needs some modification which we will be doing over
the next few months.
Net to Date Comparison of Revenues:
1. The operations and maintenance property tax and related collections are 4.75% less than this
time last year. This decrease is a timing issue related to when the appraisal district recognizes
and forwards current year collections to the city. Current taxes are 72.00% collected vs. 82.81%
last year.
2. Sales taxes are down 26.46% 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 $66,397 which is equal to a 3.05% increase over last year.
3. Hotel occupancy taxes are down 5.82% from last year. All hotels are current on their taxes.
4. Franchise fees are down 3.97 %. This is due to Suddenlink making its quarterly payment in
February vs. January last year.
5. Permit fees are down compared to last year by 26.88 %. This reduction is primarily in new
construction.
6. Municipal Court fines are 3.90% above last year's collections.
7. Miscellaneous & Other revenue includes leases, interest, copy fees, birth & death certificates,
library fees, mixed beverage tax, and other minor revenues. These revenues are down due to a
change in how Paris Lakes was being billed for inspections. They were originally billed in advance
for all construction inspections. This was later changed to monthly billing as construction
progressed and a credit was issued for the previous billing. The prior year also included a
bookkeeping entry to add some old street assessments to the general ledger, the sale of two
vehicles to PISD, and an insurance payment from TML on a sanitation truck.
8. Sanitation fees are down because all residential related fees were moved to the new Land Fill
Fund.
9. EMS fees are up compared to last year. The net difference is $47,603 or 6.20 %.
10. Transfers from the Water & Sewer Fund are up 2.74% in accordance to 2015 -16 Budget.
11. Recreation revenues are up 25.86% or $2,657.
12. Total General Fund revenues are 13.43% below last year. This decrease is primarily due to the
sales tax windfall received last year as discussed above but is also affected by the timing of
property tax collections.
13. Total General Fund expenditures are up 2.69% compared to last year. General Fund
expenditures to date equal 35.69% of budget with the City being 33.33% through the budget
year.
14. Sewer revenue is up 2.74% compared to last year.
15. Water revenue is up 3.05% compared to last year.
16. Total Water & Sewer revenues are 3.44% above last year and equal 34.09% of budget which is
above the 33.33% budget to date percentage. This increase is not clearly reflected in this report
because it is being offset by transfers out to the general fund.
17. Total Water & Sewer expenses are 7.38% above last year at this point in time and represent
22.79% of the total budget (36.21% adjusted for debt payments) while the City is 33.33%
through the budget year.
Departmental Expenditure Summary:
At this point the City is four months or 33.33% 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 and Water & Sewer Funds there are sixteen
departments whose expenditures are over 33.33% at this time.
1. City Council- 49.41 %. The overage amounts to $12,175 and is due to payment of annual
association memberships, building maintenance, and making the annual property and general
liability insurance payment. The City chose to make one annual insurance payment instead of
quarterly payments in order to take advantage of a 2.00% discount which amounted to $12,113
city wide. This annual payment will be reflected in all departments and will somewhat distort
budget to actual comparisons.
2. City Manager - 33.36 %. The overage amounts to only $119 and is not a material amount.
3. City Attorney - 48.65 %. The overage amounts to $67,261 and is primarily due to payment of
benefits due the former city attorney.
4. Municipal Court - 33.42 %. The overage amounts to only $225 and is not a material amount.
5. Accounting - 33.52 %. The overage amounts to only $817 and is not a material amount.
6. Police- 36.53 %. The overage amounts to $194,758 and is due to the annual insurance payment,
minor apparatus, travel expenses, emergency notification service, lease & maintenance of
equipment, and the purchase of vehicles.
7. Fire - 37.77 %. The overage amounts to $194,510 and is due to overtime, annual insurance
payment, training, building maintenance, and the annual payment on a fire truck.
8. Public Works - 36.09 %. The overage amounts to $5,672 and is due to salaries and benefits and
the annual insurance payment.
9. Streets- 42.20.The overage amounts to $132,144 and is due to the annual insurance payment,
contract labor, contract services, sidewalks /curbs, and street repairs.
10. EMS - 33.68%. The overage amounts to $8,304 and is due to travel expenses, training expenses,
medical expenses, equipment maintenance, and the annual insurance payment.
11. Cox Field Airport - 41.88 %. The overage amounts to $8,836 and is due to building & grounds
maintenance and the annual insurance payment.
12. Library - 37.34 %. The overage amounts to $27,794 and is due to the annual insurance payment,
books & media, postage, and utilities.
13. General Expenses- 38.72%. The overage amounts to $86,223 and is due to the annual insurance
payment, minor apparatus, equipment maintenance, employee recognition banquet, and the
annual payments to the non- profit agencies.
14. Warehouse- 34.18%. The overage amounts to $904 and is due to the annual insurance payment.
15. Water Distribution - 35.59%. The overage amounts to $36,213 and is due to chemical expense,
the annual insurance payment, railroad ROW crossings, vehicle maintenance, service line
projects, and equipment purchases.
16. Lift Stations - 33.96%. The overage amounts to $2,829 and is due to the annual insurance
payment, electricity, training, 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 1.
ah
City of Paris Fund Recap, for month ending- January 2016
Total Revenue: $ 9,400,071.97 $ 10,859,115.73
Total Expenditures: $ 7,736,711.94 $ 7,533,360.33
Net To Date: $ 1,663,360.03 $ 3,325,755.40
Recreation Programs
� I
Water and Sewer Transfers
Ems Fees
i
Sanitation
Other Revenue
Court Fines ,
Permits,
Franchise Fees
Hotel /Motel Tax;
Sales Tax
Taxes Collected
0.00 1,000,000.08000, OCO. cBQCOC,000.OQOOO,OOO.dp000,000.00
s Prior Year
* Current Year
General Fund:
Current
Prior
Net
Report Sort Sequence
Report Group Description
Year
Year
To Date
70
Taxes Collected
4,378,706.78
4,597,454.10
- 218,747.32
71
Sales Tax
2,239,200.25
3,045,192.52
- 805,992.27
72
Hotel /Motel Tax
268,907.55
285,529.12
- 16,621.57
73
Franchise Fees
979,136.49
1,019,621.65
- 40,485.16
74
Permits
38,762.31
53,017.43
- 14,255.12
75
Court Fines
95,704.79
92,107.10
3,597.69
77
Other Revenue
110,629.29
157,210.33
- 46,581.04
78
Sanitation
138,127.48
487,006.37
- 348,878.89
79
Ems Fees
814,889.99
767,286.94
47,603.05
84
Water and Sewer Transfers
299,666.64
291,666.64
8,000.00
85
Recreation Programs
12,928.85
10,271.85
2,657.00
0
Miscellaneous Revenue
23,411.55
52,751.68
- 29,340.13
Total Revenue: $ 9,400,071.97 $ 10,859,115.73
Total Expenditures: $ 7,736,711.94 $ 7,533,360.33
Net To Date: $ 1,663,360.03 $ 3,325,755.40
Recreation Programs
� I
Water and Sewer Transfers
Ems Fees
i
Sanitation
Other Revenue
Court Fines ,
Permits,
Franchise Fees
Hotel /Motel Tax;
Sales Tax
Taxes Collected
0.00 1,000,000.08000, OCO. cBQCOC,000.OQOOO,OOO.dp000,000.00
s Prior Year
* Current Year
Expenditure rro4N r
Department
Number
Total
i General Fund
Department Current
Name Month Actual
0 Non - Departmental 0.00
11 City Council 3,105.83
12 City Manager 27,714.69
13 City Attorney 115,525.24
14 Municipal Court 16,904.73
15 City Clerk 10,053.01
21 Accounting & Auditinc 31,650.49
31 Police 435,510.75
32 Fire 343,425.62
40 Community Developm 81,000.02
41 Engineering 23,396.39
42 Public Works 17,622.65
43 Parks,Recreation,& RI 102,334.00
44 Sanitation 585.94
46 Streets & Highways 136,157.56
48 Traffic & Public Lighth 38,820.74
49 Garage 22,474.57
51 Paris -Lamar Co Healtl 0.00
54 Emergency Medical SE 179,223.69
61 Cox Field Airport 17,876.21
62 Paris Band 0.00
64 Library 47,188.18
89 General Expenses 51,241.09
90 Debt - 150.00
91 Contingency 0.00
General Fund $1,701,661.40
Prior
Month Actual
0.00
4,307.52
27,462.56
22,370.77
16,358.45
10,581.72
43,879.92
457,494.15
361,250.25
24,252.51
30,610.52
15,277.87
77,875.87
57,624.22
185,069.14
42,226.60
22,870.84
0.00
166,736.23
12,601.70
0.00
47,306.94
43,873.74
0.00
0.00
$1,670,031.52
Current
Year To Date
0.00
36,529.36
123,294.65
213,549.71
76,581.95
46,317.46
140,970.75
2,219,088.26
1,654,723.00
74,198.19
112,981.73
74,156.40
337,390.07
13,270.65
628,242.13
165,433.34
113,401.03
0.00
785,843.72
43,283.01
93.71
258,389.09
619,123.73
- 150.00
0.00
$7,736,711.94
Prior
Year To Date
0.00
26,860.87
122,821.37
108,575.24
75,000.63
45,561.73
155,085.30
2,073,754.12
1,495,167.63
121,523.90
167,875.80
67,373.72
339,362.04
313,386.15
479,806.16
172,235.15
108,107.01
0.00
791,676.89
48,003.91
52.43
266,745.21
554,385.07
0.00
0.00
$7,533,360.33
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:
Revenue Group
Water
Sewer
Total Revenue:
Other
Total Revenue:
Total Expenditures:
Net To Date:
Current
Prior
Net
Year
Year
To Date
2,731,835.57
2,650,911.48
80,924.09
1,912,110.85
1,861,023.21
51,087.64
4,341,996.99
4,658,339.94
- 316,342.95
- 301,949.43
146,405.25
- 448,354.68
$ 4,341,996.99 $
4,658,339.94 $
(316,342.95)
$ 3,227,375.56 $
3,005,409.65 $
221,965.91
$ 1,114,621.43 $
1,652,930.29 $
(538,308.86)
i
Other
i
_ I
Total Revenue:
i
Prior Year
I
Current Year
Sewer
Water
- 1,000,000.00 0.00 1,000,000.00 2,000,000.00 3,000,000.00 4,000,000.00 5,000,000.00
Fund Number
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 7,426.82
8,458.26
36,226.39
81 W & S Billing and Collectin€ 169,589.31
167,236.87
693,744.03
82 Water Production 176,407.89
213,504.35
808,460.23
83 Water Distribution 134,630.80
84,994.42
570,263.04
85 Sewer Maintenance 60,681.34
67,193.29
288,382.49
86 Waste Water Treatment 168,671.73
136,097.36
678,009.87
87 Lift Stations 22,525.01
22,728.15
152,289.51
Total Water & Sewer Func $739,932.90
$700,212.70
$3,227,375.56
Prior Year
To Date
35,258.32
666,430.49
868,375.75
419,918.61
253,663.06
658,270.61
103,492.81
$3,005,409.65
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
1,212,323.00
858,829.00
1,634,504.00
203,767.00
$7,648,006.00
2
Economic Development Fund
Current Year
Prior Year
Net To Date
Revenue
$ 331,958.67
$ 639,087.85
$
(307,129.18)
Expenditure
$ 47,253.64
$ 76,656.53
$
(29,402.89)
Subtotal
Net To Date:
; 284,705.03
; 562,431.32
;
(277,726.29)
Fund Number
11
Capital Projects Fund
Current Year
Prior Year
Net To Date
Revenue
$ 551.01
$ 251.80
$
299.21
Expenditure
$ 9,207.78
$ 63,856.74
$
(54,648.96)
Subtotal
Net To Date:
; (8,656.77)
; (63,604.94)
;
54,948.17
Fund Number
12
WW&SS Rev Bond 2000 Const P
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
$ (118.26)
$ 51.88
$
(170.14)
Expenditure
$ -
$ 10,979.78
$
(10,979.78)
Subtotal
Net To Date:
; (118.26)
; (10,927.90)
;
10,809.64
Fund Number
14
CO 2010 Construction Fund
Current Year
Prior Year
Net To Date
Revenue
$ 1,919.35
$ 539.56
$
1,379.79
Expenditure
$ 1,531.70
$ -
$
1,531.70
Subtotal
Net To Date:
; 387.65
; 539.56
Fund Number
16
TWDB Loan Fund
Current Year
Prior Year
Net To Date
Revenue
$ 246,285.36
$ 34,526.32
$
211,759.04
Expenditure
$ 242,890.83
$ 199,478.62
$
43,412.21
Subtotal
Net To Date:
; 3,394.53
; (164,952.30)
;
168,346.83
Fund Number
17
Library Construction Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$ _
$ _
$
Subtotal
Net To Date:
;
;
;
Fund Number
i8
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
$
13.48
$ 16.73
$ (3.25)
Expenditure
$
20,051.11
$ 167.52
$ 19,883.59
Subtotal
Net To Date:
$
(20,037.63)
$ (150.79)
$ (19,886.84)
Fund Number
22
Health Department Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
23
PEG Channel Fund
Current Year
Prior Year
Net To Date
Revenue
$ 14,221.90
$ 30,158.98
$
(15,937.08)
Expenditure
$ _
$
$
Subtotal
Net To Date:
$ 14,221.90
$ 30,158.98
$
(15,937.08)
Fund Number
24
Lake Crook Restoration Fund
Current Year
Prior Year
Net To Date
Revenue
$ 215.51
$ 59.52
$
155.99
Expenditure
$ _
$
$
Subtotal
Net To Date:
$ 215.51
$ 59.52
$
155.99
Fund Number
25
Grant Fund
Current Year
Prior Year
Net To Date
Revenue
$ 91,888.77
$ 108,391.42
$
(16,502.65)
Expenditure
$ 453,351.36
$ 222,520.42
$
230,830.94
Subtotal
Net To Date:
$ (361,46239)
$ (114,129.00)
$
(247,333.59)
Fund Number
26
Criminal 3ustice 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
$ 6,047.55
$ 4,026.35
$
2,021.20
Subtotal
Net To Date:
$ _
$
$
$ 6,047.55
$ 4,026.35
$
2,02170
Fund Number
30
Community Dvl Block Grant Furn
Current Year
Prior Year
Net To Date
Revenue
$ 1,223.57
$ 25,662.40
$
(24,438.83)
Expenditure
$ 33,649.38
$ 53,186.15
$
(19,536.77)
Subtotal
Net To Date:
$ (32,425.81)
$ (27,523.75)
$
(4,902.06)
Fund Number
31
Home Buyers Asst 2009
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
32
Owner Occ Rehab #1001053
Current Year
Prior Year
Net To Date
Revenue
$
-
$
8,428.27
$ (8,428.27)
Expenditure
$
-
$
272,539.65
$ (272,539.65)
Subtotal
Net To Date:
;
;
(264,111.38)
; 264,111.38
Fund Number
33
Municipal Court Tech Fee
Current Year
Prior Year
Net To Date
Revenue
$
3,261.32
$
3,340.50
$ (79,18)
Expenditure
$
136.85
$
1,302.39
S (1,165.54)
Subtotal
Net To Date:
;
3,124.47
;
2,038.11
; 1,086.36
Fund Number
34
Municipal Court Security Fee
Current Year
Prior Year
Net To Date
Revenue
$
2,503.44
$
2,534.87
$ (31.43)
Expenditure
$
1,871.73
$
2,119.71
$ (247,98)
Subtotal
Net To Date:
;
631.71
;
415.16
; 216.55
Fund Number
35
Municipal Court Child Safe Fee
Current Year
Prior Year
Net To Date
Revenue
$
414.75
$
457.04
$ (42.29)
Expenditure
$
-
Subtotal
Net To Date:
;
414.75
;
457.04
; (42,29)
Fund Number
36
Municipal Court Time Pay Fee
Current Year
Prior Year
Net To Date
Revenue
$
576.51
$
607.46
$ (30.95)
Expenditure
$
_
$
-
$
Subtotal
Net To Date:
;
576.51
;
607.46
; (30.95)
Fund Number
37
Police Conf Fds- Gambling
Current Year
Prior Year
Net To Date
Revenue
$
10.04
$
2,77
$ 7.27
Expenditure
$
-
$
_
$
Subtotal
Net To Date:
;
10.04
;
2,77
; 7.27
Fund Number
38
Police Judicial Forfeitures
Current Year
Prior Year
Net To Date
Revenue
$
(86.44)
$
4,749.67
$ (4,836.11)
Expenditure
$
2,257.50
$
1,152.00
$ 1,105.50
Subtotal
Net To Date:
;
(2,343.94)
;
3,597.67
; (5,941.61)
Fund Number
39
Subtotal
Fund Number
40
Subtotal
Fund Number
41
Subtotal
Fund Number
42
Subtotal
Fund Number
43
Subtotal
Fund Number
45
Subtotal
Fund Number
50
Subtotal
Fund Number
Equitable Sharing Forfeitures Current Year Prior Year Net To Date
Revenue $ 6,261.00 $ $ 6,261.00
Expenditure $ 19,889.33 $ $ 19,889.33
Net To Date: $ (13,628.33) $ $ (13,628.33)
City of Paris CO'93 Const Fund Current Year
Revenue $
Expenditure $
Net To Date: $ $ $
Prior Year Net To Date
C
Tax & Rev CO 2000 Const Fund Current Year Prior Year Net To Date
Revenue $ 0.09 $ 0.02 $ 0.07
Expenditure $ _ $ $
Net To Date: $ 0.09 $ 0.02 $ 0.07
CO Series 2002 Construction I'd Current Year Prior Year Net To Date
Revenue $ $ $
Expenditure $ $ $
Net To Date: $ $ $
GO Bonds 2013 Construction Fd
Current Year
Prior Year
Net To Date
Revenue $
46,957.52 $
(1,337,788.91) $
1,384,746.43
Expenditure $
1,890,270.77 $
1,659,051.94 $
231,218.83
Net To Date: $
(1,843,313.25) $
(2,996,840.85) $
1,153,527.60
Land Fill Current Year Prior Year Net To Date
Revenue $ 347,199.37 $ $ 347,199.37
Expenditure $ 285,645.26 $ $ 285,645.26
Net To Date: $ 61,554.11 $ $ 61,554.11
Revenue Bonds Sinking Funds Current Year
Revenue $ 113,43
Expenditure $
Net To Date: $ 113,438.31 $ 181,779.90 $ (68,341.59)
Prior Year Net To Date
1.31 $ 181,779.90 $ (68,3
51
Subtotal
Fund Number
52
Subtotal
Fund Number
53
Subtotal
Fund Number
54
Subtotal
Fund Number
55
Subtotal
Fund Number
56
Subtotal
Fund Number
57
Subtotal
Fund Number
Tx &RevCOs 2013 (TWDB) I&S Fi Current Year Prior Year Net To Date
Revenue $ 8,018.07 $ (69,893.21) $ 77,911.28
Expenditure $ 9,773.25 $ 9,773.25 $ _
Net To Date: $ (1 755 181 ;
2012 GO Refunding Bond I&S
Revenue
Expenditure
(79,666.46) ; 77,911.28
Current Year Prior Year Net To Date
Net To Date:
$
_
$ _
$
Tax & Rev CO 2010 I &S Fund
Current Year
Prior Year
Net To Date
Revenue
$
143,448.26
$ 160,674.89
$
(17,226.63)
Expenditure
$
171,639.38
$ 163,795.63
$
7,843.75
Net To Date:
$
(28,191.12)
$ (3,120.74)
$
(25,070.38)
City of Paris CO 193 I&S Fund
Current Year
Prior Year
Net To Date
Revenue
$
-
$ _
$
Expenditure
$
_
$ _
$
Net To Date:
$
$
$
Tax & Rev CO 2000 I&S Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$
$
Net To Date:
$
$
$
Tax & Rev CO 2002 I&S Fund
Current Year
Prior Year
Net To Date
Revenue
$
$
$
Expenditure
$
$ _
$
Net To Date:
$
$
$
Contractual Oblig I&S Fund
Current Year
Prior Year
Net To Date
Expenditure
$
$
$
Net To Date: $
58
Subtotal
Fund Number
59
Subtotal
Fund Number
60
Subtotal
Fund Number
61
Subtotal
Fund Number
62
Subtotal
Fund Number
63
Subtotal
Fund Number
70
Subtotal
Fund Number
2003 GO Refunding Bonds Current Year Prior Year Net To Date
Revenue $ _ $ $
Expenditure $ _ $ _ $
Net To Date: ; $ ;
2010 GO /W&S Refunding Bonds
Current Year
Prior Year
Net To Date
Revenue $
690,938.89 $
643,148.28 $
47,790.61
Expenditure $
479,125.00 $
492,859.38 $
(13,734.38)
Net To Date: ;
211,813.89 ;
150,288.90 ;
61,524.99
Refunding Bonds 2012
Current Year
Prior Year
Net To Date
Revenue
$ 269,603.82 $
495,435.27 $
(225,831.45)
Expenditure
$ 379,875.00 $
772,225.00 $
(392,350.00)
Net To Date:
; (110,271.18) ;
(276,789.73) ;
166,518.55
Interlocal Coop Agreement I &S Current Year Prior Year Net To Date
Revenue $ 66,777.34 $ 78,517.54 $ (11,740.20)
Expenditure $ _ $ $
Net To Date: ; 66,777.34 ; 78,517.54 ; (11,740.20)
G O Bonds 2013 I&S Fund
Current Year
Prior Year
Net To Date
Revenue
$ 212,997.91 $
1,715,911.30 $
(1,502,913.39)
Expenditure
$ 1,280,087.50 $
1,599,462.50 $
(319,375.00)
Net To Date:
; (1,067,089.59) ;
116,448.80 ;
(1,183,538.39)
CO Bonds - 2015
Revenue
Expenditure
Net To Date:
Employees Insurance Fund
Revenue
Expenditure
Net To Date:
Current Year Prior Year Net To Date
Current Year Prior Year
Net To Date
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
$ 1,018.87
$
2,025.86
$
(1,006.99)
Expenditure
$ 461.65
$
1,713.54
$
(1,251.89)
Subtotal
Net To Date:
$ 557.22
$
312.32
$
244.90
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
$
$
_
$
Expenditure
$
$
_
$
Subtotal
Net To Date:
$
$
$
Fund Number
75
Wilbor Deshong Trust Fund
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 Memori
Current Year
Prior Year
Net To Date
Revenue
$
$
_
$
Expenditure
$
$
$
Subtotal
Net To Date:
$
$
$
Fund Number
78
Subtotal
Fund Number
79
Subtotal
Fund Number
80
Subtotal
Malone H Love Memorial Fund Current Year Prior Year Net To Date
Revenue $ $ $
Expenditure $ $ $
Net To Date: $ $ $
Library Expendable Fund
Current Year
Prior Year Net To Date
Revenue
$
182.11 $
50.77 $ 131.34
Expenditure
Net To Date:
$
182.11 $
50.77 $ 131.34
Library Permanent Fund
Revenue
Expenditure
Net To Date:
Current Year Prior Year Net To Date
1.16 $ 0.18 $ 0.98
$ 1.16 $ 0.18 $ 0.98