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ANNUAL: 1981 - ANNUAL FINANCIAL REPORT MONTANA DEPARTMENT OF ADMINISTRATION Capitol Station, Helena, Montana 59620 �. Montana County of Annual Financial Report � TnE s � la 00 _q_ puTP V. Fiscal Year Ended June 30, 19—IL '0""ft u ibed q 1l panmenl of Adininisimlion f.1 Gmernmenl Se Wi Dilm.o Momana Budgetary,Attoundng,and A,.o ng Syalem(BARS) Rev 6/11/82 BARS Form D-71 TABLE_OF CONTENTS Page I . _Letter_,of Transmittal_ 1 II . Elected Officials 2 III . Financial Statements A. Combined Statements - All F_un_d__G_roups 1 . Combined Balance Sheet 3 2. Combined Statement of Revenues, Expenditures, and Changes in Fund Balance - All Governmental Type Funds 4 3. Combined Statement of Revenues, Expenditures, and Chanqes in Fund Balance - Budget and Actual - All Governmental Type Funds 5 - 6 4. Combined Statement of Revenues, Expenses and Changes in Retained Earnings 7 5. Combined Statement of Changes in Financial Position 8 9 B. Notes to Financial Statements 10 - 17 C. Individual Statements__b_y,Fund Group_ 1 . General Fund a 6ilance Sheet 18 b. Statement of Revenues, Expenditures and Changes in Fund Balance 19 - 24 2. Spe_cial__Revenue Fund _Group- a. Combining Balance Sheet 25 - 28 b. Statements of Revenues, Expenditures and Changes in Fund Balance 29 - 48 3. Debt Service Fund -Group a. Combining Balance Sheet 49 b. Combining Statement of Revenues, Expenditures, and Changes in Fund Balance 50 - 51 4. Capital Projects Fund_ Group_ a. Combining Balance Sheet 52 b. Combining Statement of Revenues, Expenditures, and Changes in Fund Balance 53 5. Special_Assessment_ Fund Group a. tombining Balance Sheet 54 b. Combining Statement of Revenues, Expenditures and Changes in Fund Balance 55 - 57 6. Enterprise Fund_ Groff a. Combining Balance Sheet 58 - 59 b. Statement of Revenues, Expenses and Changes in Retained Earnings 60 - 62 c. Combining Statement of Changes in Financial Position 63 - 64 7. Internal Service Fund Group a. Combining Balance Sheet 65 b. Combining Statement of Revenues, Expenses and Changes in Retained Earnings 66 fe c. Combining Statement of Changes in Financial Position 67 8. Trust and Agency_Fund.Group_ a. Combining Balance Sheet 68 - 69 b. Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Expendable Trust Funds 70 c. Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Non-Expendable and Pension Trust Funds 71 i TABLE OF CONTENTS - cont. III . Financial Statements C. .Individual Statements_ by_ Fund_Gr_oup_ -_cont. Page 8. Trust and_Ayency Fund Group -_con t_._ d. Combining Statement of Changes in Financial Position - Non-Expendable and Pension Trust Funds 72 e. Combining Statement of Changes in Assets and Liabilities- Agency Funds 73 - 74 9. Grou2_Accounts_ a. Statement of Changes in Long-Term Debt 75 b. Statement of Changes in General Fixed Assets - By Source 76 IV. Supplementary_Schedules a. Combined Statement of Cash Receipts and Disbursements All Funds 77 - 86 b. General Statistical Information 87 c. Property Tax Levies and Property Tax Valuations 88 ii ELECTED OFFICIALS OFFICE NAME OF OFFICIAL TERM EXPIRES COMMISSIONER (CHAIRMAN) !a -a/ - YZ COMMISSIONER �ap lie r7 COMMISSIONER (S2',d -5 ASSESSORQya /- ATTORNEY AUDITOR �— CLERK AND RECORDER JIcaA)&Q P e Fay /a ✓G. /a-3/- �� CLERK OF DISTRICT COURT CORONER _)e o..ta . cl X7 Sc o T f JUSTICE OF PEACE JUSTICE OF PEACE _� l PUBLIC ADMINISTRATOR A SCHOOL SUPERINTENDENT SHERIFF 94 --.old -J)p kPrS TREASURER `de 2, Q /rp k a� _ - 2 - III . FINANCIAL STATEMENTS A. COMBINED STATEMENTS - ALL FUND AND ACCOUNT GROUPS 1. BALANCE SHEET s` 2. REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - GOVERNMENTAL TYPE FUNDS 3. REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUNDS 4, REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS 5. CHANGES IN FINANCIAL POSITION STATEMENT Page of Pages CITY/COUNTY NO. NAME \EAR COMBINED BALANCE SHEET ALL FUND AND ACCOUNT GROUPS FUND NO. FUND/FUND GROUP GOVERNMENTAL FUND TYPES PROPRIETARY FIDUCIARY GROUPS Account/ GOVERNMENTAL TYPES FU Y,RRY ACCOUNT Fvnd GENERAL SPECIAL DEBT CAPITAL SPECIAL INTERNAL TRUST AND GENERAL TOTALS No. DESCRIPTION FUND REVENUE SERVICE PROJECT ASSESSMENT ENTERPRISE FIXED SERVICE AGENCY LONG-TERM (MEMORANDUM FUNDS FUNDS FUNDS FUNDS FUNDS FUNDS FENDS ASSETS DEBT ONLY) ASSETS: 10000 Cash p !4 Yfoy/ Db 6 IDS Al 1857143,3 1 55 5 16000 Investments ` 11 1 axe a qqqlg bgmigo 0 0 41 0 35 yy 12000 Other Receivables - 13000 Due from Other Funds/Govts. (,(, Q93 6,j bh993 3 14000 Prepaid Expenses 15000 Inventories' 10000/16000 Restricted Cash/Investments — — --- 17000 Other Debits — - .?1b9 _ / qq 16000 Fixed Assets (Net of Deprec ) 5 20 a b1 l5/�O TOTAL ASSETS ao 1143 I S48 ab5% 1wj, ob U a 50 3 2a 120 51 2b85 ABILITIES A D FUND EQUITY LI — LIABILITIES: --- ---- -- - 20000 Short-Term Payables �_ _ / a'XL9G /l 21000 Due to Other Funds Govts. 'p3 /.76995 133 9 a 22000 Deferred Credits — 23000 Lon -Term Liabilities ,�)b y9 4D00 Other Credits 6SyO/9 _93__ iS4pl9 TOTAL LIABILI IES /250(.7'7 1,67B 03 4 5 yo99 5 FUND EQUITY: .: 26000 Contributed Capital 25000 Reserves 27000 preserve d B rn- D I I ya / 8 /oSfa b Q 8'75 5b p Sa 135 40 28000 I yes nt 'n General TOTAL FUND EQ ITY aD 1 a31 7 $ b a b 9 b o 8a 9944W TOTAL LIABILI IES AND FUND EQUITY 520 3 8.765 lln 2 ob 38G$ a 507351 2& b 5 75 BARS See Notes to Financial Statements. (Section V of this report.) From Md9.Nov.1977 z COMBINED STATEMENT NRd STATEMENT YEAR CITY/COUNTY NO. NAME ALL GOVERNMENTAL OF REVENUES, EXPENDITURES, AND FUNDS CHANGES IN FUND BALANCE FUND NO. FUND/FUND GROUP ( , FIDUCIARY TOTALS 11 GOVERNMENTAL FUND TYPES FUND TYPE (MEMORANDUM ONLY) Account/ GENERAL / SPECIAL DEBT CAPITAL. SPECIAL EXPENDABLE Fund CURRENT PRIOR ee DESCRIPTION FUND REVENUE SERVICE PROJECT ASSESSMENT TRUST No. FUNDS FUNDS FUNDS FUNDS FUND YEAR YEAR REVENUES: 310000 Taxes c4�1a396 ,3,713 (00 7 !0 �, 9a 51 8 / 320000 Licenses and Permits 60 48119 30 7 2597 8 330000 Intergovernmental Revenue 695ao $ ?0 $ 9C1 5 7,3301/3 340000 Charges for Services 7 0 8 (o 2937/ '{ 350000 Fines and Forfeitures p go ..g_. _ coo D59 360000 Miscellaneous Revenues f1 55 6 !391293 OB 57 360 5 5 SY TOTAL REVENUE 5 O 9b I 6l3ag 155/ 1,5119 b3 3 EXPENDITURES: 410000 General Government 9y �$(0 _ y3 7 Y 3 `1 420000 Public Safety S6 �g 9 xt 5 353516 y9 !019787 430000 Public Works '791 50 a7 A07 Qa y7 11 393 L1 4,13 aa0000 Public Health ,57050 69 b 3800 7 '755 q8 867 LL 450000 Social & Economic Services -245o 0o ! (p _ _ _ 1149 1 &1 /D?601 30 460000 Culture & Recreation a 07 M. 4 7 Nk 470000 Housing & Comm. Devel. 480000 Conser. of Nat. Resources 490000 Debt Service 4o 17 q4D 7 — 510000 Miscellaneous a66y1 a &'f ?OTAL EXPENDI URES '19297M Cm ais 941 1 Djp.qj)j 31 5 9THER FINANCI G SOURCES (USES): 381000 Proceeds from G.O. Bonds 382000 Sale of Assets 383000/521000 Transfer in (Out) Excess Revenues de er 31115q 54D 02 5 35 31 q! Ll 3 Expenditures and Other Use Fund Balance July 1, 198 $7210 7 75 SRI[l 9 01 Q/4.141'7 q1. Prior Period Adjustments / I, 490 (p 5 /.5 %5` O Fund Balance June 30, 19 KI ao 1�F3 1 �423,19�, - 75 5 D 7 BARS From M-19,Nov.1977 Ty/COUNTY NO. STATEMENT COMBINED STATEMENT 5 87 NAME YEAR Page of Pages AND OEBT FUNDS SERVICE OF R_VENUES, EXPENDITURES, AND CITY/COUNTY L FUND NO. FUND/FUND GROUP CHANGES IN FUND BALANCE - BUDGET AND ACTUAL Account/ GENERAL FUND Fund SPECIAL REVENUE FUNDS DESCRIPTION VARIANCE- DEBT SERVICE FUNDS NO" BUDGET ACTUAL FAVORABLE BUDGET VARIANCE REVENUES: ACTUAL FAVORABLE BUDGET ACTUAL FAVORABLE (UNFAVORABLE 310000 (UNFAVORABLE) 320000 Taxes (UNFAVORABLE) Licenses and Permits ^l35 // °7'Ip 9 330000 / /p Inter overnmental Revenue a� 1195 340000 Charges for Services a`�5 O (a 5aQ 1995 a97/8y o3y� 1 /9 350000 I p 5 �{ / a `� 83 U73 198 yJ Fines and Forfeitures .3 /0 00�. / 1919 5 5/o 360000 Miscellaneous Revenues TOTAL REVENUE a O ' 0.� /(0 55 (iy3 �r79 a /a Jc85 7 /3 a 3 )oo oo EXPENDITURES: �&= JI 519 0199 3Q Uq/ 1�f0 83 08 § 597 410000 7t/ 1 56 4681(05 a aL50y General Government 420000 Public Safety 397 3-V Oa ,519 /0 430000 5) 6/v a/ � 7 17 7 Public Works 'f 33 '7 '7 44000o 19.719 ./p3 7 4400oo 450000 Public Hea l th 1989 SR73 7AO o0 '7 1907 7 Soci J0� 3021 7 -?'104104°2 1/ 9'7/ 5 7 a' & Economic Services 3 O 3 DO 460000 Cultu'e O 117 510 05 //a stag 7 470000 � Recreation ��---�� _ 480000 Housir3 & Comm. Deve1. /O 60 3jf q j/.? WOOD Conserv. of Nat. �T` Resources �-- -6- 510000 Debt S„r = vice $ $— $^ Miscellaneous a O `/0 1 7 1 D TOTAL EXPENDI URES a9 a '�/ a /b (,5 1 _ OTHER FINANCI G SOURCES (USES): 68 ) 1 G5 /d 361000 al aIS � 1. 30 ob Proceecs from G.O. Bonds 1 382000 Sale of Assets 383000/521000 Transfer In (Out) - — urres v r ( i❑ 3y Expend _u 54 71 res and Other Use Fund Balance July 1, i9 Fund B Prior Period Adjustments `�79i0 5 137�`37lJ0 Balance June 3C. 19 C/91901 S Sao 01 f3 290 0 wm M-19,Na" 1977 eee .eee eee �:e; : •� ; °� �e eu: flie u e Account . .e. . Number 44 MI , M eeee .. ' ���-� RM Milliffill eeee - .. -■ . eeee WI-.S_■-■�■_■-■-■ '1 1 Account am Number 1 u -■_■_■-■_■-■ :11 a wl ; ' 1 ,1 : . � :.' ■-■-■-■_■-■ - ' -■-■-■_■_■-■ 111 11 11 lit; III 1 - . City/County No. Name Statement Year Page of Pages ENTERPRISE, INTER. SERV. T 5000, 6000, 7000 NUN-EXPEND K PENSION COMBINED STATEMENT OF CHANGES Fund No. Fund/Fund Group IN FINANCIAL POSITION - cont. Account PROPRIET RY Number Description *En Internal Non-Expend. Pension current Year Prior Warrant, Pa-Vahlp Note: T is line to b lan a with in re se or decr as i w r ing capital rom pFe—\c ou page. BARS *Note: Be sure to include all enterprise funds such as Bond Sinking and Form M-18. Nov. 1977 Interest Replacement and Depreciation etc. fi FINANCIAL STATEMENTS - CONT , - B. NOTES TO FINANCIAL STATEMFNTS M CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS June 30, 19 1 . Summary of Significant Accounting Policies The accounting policies of the City/County of conform to generally accepted accounting principles as applicable to governmental units . The following is a summary of the more significant policies: a. Fund Accounting The accounts of the City/County are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities , fund equity, revenues , and expenditures, or expenses as appropriate. The various funds are grouped, in the financial statements in this report, into eight general fund types and three broad fund categories as follows: GOVERNMENTAL FUNDS General Fund - It is used to account for all financial resources except those required to be accounted for in other funds. Special Revenue Funds - Used to account for the proceeds of special revenue sources other than special assessments , expendable trusts, or major capital projects) that are legally restricted to expen- ditures for specific purposes . Debt Service Funds - Used to account for the accumulation of resources for, and the payment of, general long-term debt principal , interest, and related costs . Capital Projects Funds - Used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds , special assessment funds, and trust funds) . Special Assessment Funds - Used to account for financing of public improvements or services deemed to benefit the properties against which special assessments are levied. PROPRIETARY FUNDS Enterprise Funds - Used to account for operations (a) that are financed and operated in a manner similar to private business enter- prises - where the intent of the governing body is that costs of providing goods or services to the general public on a continuing basis be financed primarily through user charges ; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control , accountability, or other purposes . - 10 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 a. Fund Accounting - cont. Internal Service Funds - Used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City/County, or other governments, on a cost reimbursement basis . - ' FIDUCIARY FUNDS Trust and Agency Funds - Used to account for assets held by the City/County in a trustee capacity or as an agent for individuals, private organizations , other governments, and/or other funds. b. Fixed Assets and Long-Term Liabilities Fixed assets used in governmental fund type operations (general fixed assets) are accounted for in the General Fixed Assets Account Group, rather than in governmental funds . Public domain ("Intrastructure") assets such as roads, bridges, curbs and gutters, streets, sidewalks, drainage systems and lighting systems are immovable and of value only to the government and are therefore not capitalized. All assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated fixed assets are valued at their estimated fair value on the date donated. Long-term liabilities expected to be financed from governmental funds are accounted for in the General Long-Term Debt Account Group, not in the governmental funds . The single exception is special assessment bonds , which are accounted for in the Special Assessments Funds. c. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the fin- _ ancial statements . Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. 4W All governmental funds and expendable trust funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Revenue recognized on this basis includes real and personal property taxes (excluding motor vehicle taxes) and interest carried on investments . Revenue from State and Federal - 11 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 c. Basis of Accounting - cont. # grants are recognized on the basis of expenditures made or when measurable and available. Motor vehicle taxes , licenses and permits, fines and forfeitures and other miscellaneous revenues are recognized when received as they do not normally meet the measurable criterion until that time. Expenditures are generally recognized under the modified accrual basis of accounting when the related liability is incurred. Excep- tions to this general rule include: (1 ) accumulated unpaid vacation, sick pay, and other employee amounts which are not accrued; and (2) principal and interest on long-term debt which is recognized when due. All proprietary funds and non-expendable trust and pension trust funds are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses when they are incurred. d. Budgets and Budgetary Accounting An operating budget is adopted each fiscal year for General Fund, Special Revenue Funds, Debt Service Funds , Capital Projects Funds and Special Assessment Funds on the modified accrual basis. Enterprise and Internal Service Funds are budgeted on the accrual basis of accounting. The operating budgets cannot be increased except by a public emer- gency which could not have been reasonably foreseen at the time of adoption of the budget. Budget appropriation transfers may not be made between the general classifications of salaries and wages, maintenance and capital outlay but may be made within those general classifications upon a resolution adopted by the governing body. Generally accepted accounting principles require comparisons between the adopted budget and actual results. Interim (monthly) • comparative reports are, therefore, required. e. Encumbrances 4' All appropriations, except for construction in progress , lapse at the end of the fiscal year. Encumbrances at year end are reflected as reservations of fund balances since they do not constitute expen- ditures or liabilities. Encumbrances are appropriated for in the subsequent fiscal period. 12 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 f. Inventories Inventories are expended at the time of purchase. Reported inventories are equally offset with a reserve of fund balance indicating they do not constitute an "available spendable resource" , although shown as a current asset. g. Cash in Treasury Cash in Treasury may include cash and cash items; demand, time, savings and fiscal agent deposits; investments in the State Short-Term Invest- ment Pool (STIP) , and direct obligations of the U.S. Government. Invest- ments are stated at cost. The composition of the cash is shown in the Supplementary Schedules (Section IV) . h. Warrants Payable The City/County pays its claims by issuing a warrant ordering the City/County Treasurer to pay for the warrant upon presentation. Warrants issued but not presented for payment are reported as warrants payable. i . Vacation and Sick Leave Liabilities incurred because of unused vacation and sick leave accu- mulated by employees are not included in the financial statements. Expenditures are recognized when paid. j . Contributions The City/County now records contributed capital to Enterprise funds from grants , customers , special improvement districts and other out- side sources as contributions. The depreciation on assets acquired from contributions is reflected in the statement of revenue, expenses and changes in retained earnings. The amount of depreciation applicable to assets acquired through contribution from grants , entitlements, and shared revenues is transferred to the related contribution account instead of retained earnings. " k. Taxes Assessments and Accounts Receivable Real property taxes, special assessments and enterprise fund accounts receivable do not maintain an allowance for uncollectible accounts. The direct write-off method is used for these accounts. _ � da h. A� CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 2. Amounts Due To and From Other Funds Due from Other Funds and Due to Other Funds consi5t(s) of the following: Due From Due To Amount Fund Fund $ Fund Fund Fund _ Fund Fund Fund Fund Fund Fund Fund Total $ 3. Pension and Retirement Plans The County participates in the Montana Public Employees ' Retirement System, the Sheriffs ' Retirement System and the Teachers ' Retirement System. The percentage of the participating employees ' salaries contributed by the County and employee and the County's total retirement expense for the year are as follows: Salary Contribution County's Retirement Percentage Expense County Employee Public Employees' Retirement System 6.20% 6.00% $ a � , C, Sheriffs ' Retirement System 7.5509 7.000% 7� ,S Teachers ' Retirement System 6. 3129 6.187 % 3? ' 7,? $ 3 7 Y5.� 13 - CITY/COUNTY OF 1..= : , NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19xt 4. Lease Commitments The City/County of J�- < rs : � is bound by several lease commitments . A listing of these leases follows : Duration Total Lessor Leased Property of Lease Lease Commitment 5. Property Leased to Others The City/County leases certain of its property to others under operating leases expiring in future years. The following is a schedule of these leases and the minimum future rentals on non-cancelable operating leases as of June 30, 19 Duration Minimum Lessee Leased Property of Lease Annual Rental* *The potential of loss should be evaluated as one of the following: a. Probable - The future event or events are likely to occur . b. Reasonably possible - The chance of the future event or events occurring is more than remote but less than likely. c. Remote - The chance of the future event or events occurring is slight. - 14 - CITY/COUNTY OF NOTES TO FINANCIAL STAMIENTS - cont. June 30, 19 6. Pendin Litigation The following Ts a list of pending litigation against the City/County and the amount of damages not covered by insurance: rotential Case Damages Requested _of Loss* 6901 Earl M . Lutzenhiser Rnard of rn . CLM- & Fran G r f f in vs .�SClOnerG & J eef- ----- f u r e r Corf�Lson Co . . aye ( 90 (Protest "� �'= of Taxes) --P r; n n_ ss --Q-t._a1--- — Norman Swat_ acs • Ha o enters &_ Tef� Co . . et al - — — — i .hoc=.c,�� rte.. *The po._ntial of loss should be evaluated as one of the following: a. Probable - The future event or events are li4,ely to occur. b. Reasonably possible - The chance of the future event or events occurring is more than remote but less than likely. c. Remote - The chance of the future event or events occurring is slight. 7. Prior Period Adjustments During the current year adjustments were made to the Fund Balance account for errors or litigation of prior years transactions. The following is a schedule of these adjustments. Fund Amount Reason `or Adjustment - 15 - CITY/COUNTY OF , NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19y'J 8. Investments Investments are held by the City/County Treasurer. At June 30, 1981 the following investment items were maintained: Interest Maturity Investment Item Fund Rate Date Cost kVt'-[i.Cf s-el �J. % IJ Q.?•5.-X I ,�/.9.CD D. G A S.0�7 r-�un..� .SO% _/0. .9- _.�G o D, 0 0 , r scr % _ 3D 073.5/7 4� A, k 1 j200 ire--: c o 71- R/ /. , 735X iL e �/ in.Yr lD rcv. a /0.74 42- Co 1 C hu 3)8%v `j 9_N 1 fs`. //3.53 Cn zm v . S- X. A1+ L, yLI' /L•_ 31 ° /N. ��!% 2-/- a'/ /.P 5125.a•L 16 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 2. Amounts Due To and From Other Funds Due from Other Funds and Due to Other Funds consist(s) of the following: ' Due From Due To Amount Fund Fund $ Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total $ 3. Pension and Retirement Plans The County participates in the Montana Public Employees ' Retirement System, the Sheriffs' Retirement System and the Teachers' Retirement System. The percentage of the participating employees ' salaries contributed by the County and employee and the County's total retirement expense for the year are as follows: Salary Contribution County's Retirement Percentage Expense County Employee Public Employees ' Retirement System 6.20% 6.00% $_ Sheriffs' Retirement System 7.550% 7.0000 Teachers ' Retirement System 6. 312% 6.187% CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 4. Lease Commitments The City/County of is bound by several lease commitments. A listing of these leases follows : Duration Total Lessor Leased Property of Lease Lease Commitment 5. Property Leased to Others The City/County leases certain of its property to others under operating leases expiring in future years. The following is a schedule of these leases and the minimum future rentals on non-cancelable operating leases as of June 30, 19 Duration Minimum Lessee Leased Property of Lease Annual Rental* *The potential of loss should be evaluated as one of the following: a. Probable - The future event or events are likely to occur . b. Reasonably possible - The chance of the future event or events occurring is more than remote but less than likely. c. Remote - The chance of the future event or events occurring is slight. CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 6. Pending Litigation * The following is a list of pending litigation against the City/County and the amount of damages not covered by insurance: Potential Case Damages Requested of Loss* *The potential of loss should be evaluated as one of the following: a. Probable - The future event or events are likely to occur. b. Reasonably possible - The chance of the future event or events occurring is more than remote but less than likely. c. Remote - The chance of the future event or events occurring is slight. 7. Prior Period Adjustments During the current year adjustments were made to the Fund Balance account for errors. The following is a schedule of these adjustments. Fund Amount Reason for Adjustment CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19 8. Investments > Investments are held by the City/County Treasurer. At June 30, 19_ the following investment items were maintained: Interest Maturity Investment Item Fund Rate Date Cost r III . FINANCIAL STATEMENTS _ CONT. C, INDIVIDUAL STATEMENTS - BY FUND GROUP 1, GENERAL FUND Ad COMPARATIVE BALANCE SHEET $, STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE Statement Year Page City/County City/County No. Name GENERAL FUND 17 1000 GENERAL COMPARATIVE BALANCE SHEET of Fund No. Fund/Fund Group Name If 8 (1) (2) 13) (4) (5) - Account GENERAL PRIOR Number Description FUND YEAR ASSETS: 10100 Cash 10200 Petty Cash a0O ,oO 11300 Tax.Rec.Delinq.Real 93, 317 9 11500 Taxes Rec. 19-- Pers. 11500 Tax.Rec.Delinq.Pers. LV 11600 Protested Taxes Receivable 11650 Allow.forUncoll .Tax ( ) ( ) 12700 Contracts Receivable 13100 Due from Other Funds 13200 Due from Other Govts. TOTAL ASSETS .Sao 1y3. LIABILITIES IND FUND BALANCE LIABILITIES: 20100 Warrants Payable 20200 Accounts Payable ' 20400 Contracts Payable 20600 Accrued Payables 21100 Due to Other Funds 21200 Due to Other Govts. 21400 Deposits Payable 23400 Judgments Payable TOTAL LIABILITIES W FUND BALANCE: 1= Reserve for ._ Reserve for Reserve for 27100 Unres. Fund Balance ao 3. LL 12 TOTAL LIABIL TIES AND FUND BALANCE ao `13- Jl BARS Form M-17, Nov. 1977 08 Statement Year Page City/County City/County No. Name 18 STATEMENT OF REVENUES, EXPENDITURES 1000 GENERAL of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name 67 (1) 12) 131 (4) VAI )ANCE ,count BUDGET ACTUAL Number Description FAXORAg L E UNFAVORABLE REVENUES: 310000 TAXES: 311000 General Property Taxes 100 Real Property .20'/ ,7J, V23. 200 Personal Property 300 Motor Vehicle o oo. o0 3yao 33 Ya o 3 312000 Pen. & Int. on Delin . Tax Oo,00 757 2Y 10ab 313000 Tax Title and Property Sale *5 , O L)s 315000 Corporation License Tax 7 / 318000 Severance Tax 310000 TOTAL TAXES 39(0.9 17 D.$ 320000 LICENSES AND PERMITS: 321000 Motor Vehicle Lic. & Permit 20 5% New Use Tax 000 .00 / .!�o. O So 6D 60 Custom Combines 322000 Business Licenses & Permits 100 Alcoholic Beverages ADO, SO 00 OC1� 200 Professional & Occupational 300 General Business 400 Gambling Licenses & Permits 14 bop CP 5.QQ jf 500 Amusement 323000 Non-Business Lic. & Permits 100 Building 200 Marriage 320000 TOTAL LICENSES AND PERMITS 335 330000 INTERGOVERNMENTAL REVENUE: x`31000 Federal Grants List 3310 lo T oL 000.cn 1q, 6113. 5., ioV i sa D E T oa o � oob•oa BARS Note: This schedule continued on next page. Form M-17, Nov. 1977 OS Statement Year Page City/Count City/Coumv No. Name 19 STATEMENT Of REVENUES, EXPENDITURES 1000 GENERAL of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name Cont. 87 Io Izl 1G (T) FAVU�Ahj Account BUDGET ACTUAL rFNHVVVV RR Number Description (UN 0 LE) 332000 Federal Shared Revenues 333000 State Grants (List) 333o1 5f Cs,; me, -hr — o 00 CS9o. o 15 3olo 9 ' o- Ter 14 a ema e'el 9(00-06 7oo, .s 334000 State Shared Revenues 10 Liquor Tax Apportionment I/11 00"7-no 20 Beer Tax Apportionment 30 Motor Vehicle Ad Valorem / 000, i . 51(0 80 Co. Attorney Salary Con 91 C ui To o M i Oer `!5.D 0 ?o6.60 - 160. ao) 337000 Payments-in-Lieu of Taxes 110 Forest Reserve 120 Taylor Grazing 140 PILT i/ 000 . 00 61000- 00 - 0 330000 TOTAL INTERGOVERNMENTAL REV. 225. 00 �a0 81 340000 CHARGES FOR SERVICES: 341000 General Government 40 Clerk & Recorder's Fees IQ,omo.&a ( 7 50 District Court Fees 60 5% G.V.W. a o / 8 v. 8 88 70 51 Operator License /So. Li /76. 3 et, O lop 80 Planning Fees 342000 Public Safety 10 Special Sheriff Service co- 00 0 z, 17 Z r/ oa 1, 772 30 Board of Prisoners foteIT re e-5 00, Oo — 0 — J OoO. OD BARS Note: This schedule continued on next page. Form M-17, Nov. 1977 5 a r l Statement Vear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 20 1000 GENERAL of AND CHANGES IN FUND BALANCE Fund No, Fund/Fund Group Name Cont. 87 11) (2) (3) [LIE umber BUDGET umber Description 343000 Public Works Charges 344000 Public Health Char es m- 6 345000 Social & Econ. Services 346000 Culture & Recreation Charges 340000 TOTAL CHARGES FOR SERVICES a 350000 FINES AND FORFEITURES: 1 351000 Justice Court Fines / oo. 0 117, 7 354000 Gross Vehicle Weight Fines 355000 Other Fines — 0 — / / Qom) 350000 TOTAL FINES & FORFEITURES a 0 20, 360000 MISCELLANEOUS REVENUES: _ 361000 Investment Earnings .9c oo .a 67 3019, 6 ta 362000 Rents and Royalties 365000 Contributions & Donations a o J4 4 4 366000 Balance from Discontd. Funds 368000 Cancelled Checks/Warrants No 40 50 l i tat o o.a S-23 z7a) 9d\c o .SLL,s .7600 —o — 45 on 360000 TOTAL MISCELLANEOUS REVENUES 079.00 14 a __ rwr eY ran ot)w uad _ o ' 145. f 1 11 . 53) TOTAL REVENU S 30 BARS (form M-17. Nov. 1977 Note: This schedule continued on next page. 08 tj '-�t 9C r1a.rj Statement b — Igg I Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 21 1000 GENERAL of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name cont. 87 Itl (2) 131 (4) VAfINCE /account BUDGET ACTUAL FAVORABLE Number Description (U N FAVO RAB L E EXPENDITURES 410000 GENERAL GOVERNMENT: 100 Legislative Services 200 Executive Services 300 Judicial Services 5 400 Administrative Services 500 Financial Services iO/ 071. O /6 600 Elections 700 Purchasing Services 800 Personnel Services 900 Records Administration /,�, /A/ 7ro S j 1000 Planninq Research 1100 Legal Services , 1200 Facilities Administration S 6 W'32 3 93 1300 Central Communications 1400 General Govt. Engineerin 1500 Estate Administration '2400 oo 1600 Public School Administra 'on b a 1700 Central Stores 1800 Other General Govt. Servi es 410000 TOTAL GENERAL GOVERNMENT 0� 57 5gZ 416 3. 3 420000 PUBLIC SAFETY: C r T' 6 QOO. O, 100 Law Enforcement Services 200 Detention & Correction / 2po, co 06, 33 / 300 Probation & Parole 5l _a 5 6 65 s' 8 400 Fire Protection & Control 500 Protective Inspections 47 O 600 Civil Defense 5 a 700 Other Emergency Services a 800 Coroner Services y 420000 TOTAL PUBLIC SAFETY BARS Note: This schedule continued on next a Form M e.-17, Nov. 1977 page. 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 22 1000 GENERAL of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name cont. 87 111 (2) (3) (4) NONE (5) Account BUDGET ACTUAL E Number Description (UNFAVORABLE 430000 PUBLIC WORKS: 800 Solid Waste Services 900 Cemetery Services %Y wt 4 0 5 430000 TOTAL PUBLIC WORKS Ga5: 00 ,� �5Q 335. 5z� 440000 PUBLIC HEALTH: 100 Public Health Services / 0 30 Vital Statistics 50.00 .10. 56 40 Regulation & Inspection , o v a. 50 Disease Control N. 19,Woa- a /Q Y3 o,9/ X13 400 Mental Health OO.00 11? 51 500 Other Clinics 700 Insect and Pest Control 440000 TOTAL PUBLIC HEALTH IS. q.2 l, 050, 6;? a 5 450000 SOCIAL & ECONOMIC SERVICES: 200 Veteran' s Services S 0. 6b .o 450000 TOTAL SOC. & ECON. SERVICES 500. 00 650. 00 $5 . 06 0000 CULTURE AND RECREATION: 100 Library Services 200 Fairs lk 300 Other Community Events 400 Park & Recreation Servic s 460000 TOTAL CULTURE & RECREATION 470000 HOUSING & COMMUN. DEVELOP: 100 Housing 200 Community Development 470000 TOTAL HOUSING & COM. DEVELO BARS Note: This schedule continued on next page. Form M-17. Nov. 1977 l 08 Statement Year Page 4 City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 23 ! 1000 GENERAL of AND "CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name 87 (t1 (2) (3) (4) UAO AOCOUO2 h�INCE BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE 480000 CONSERVATIONS OF NATURAL RES: 100 Soil Conservation 200 Water Quality Control I _ 300 Air Quality Control 480000 TOTAL CONSERV. OF NAT."RES. 490000 DEBT SERVICE: 400 Int. on Registered Warrants 490000 TOTAL DEBT SERVICE 510000 MISCELLANEOUS: 100 Special Districts (Taxes) 200 Judgments and Losses 300 Other Unallocated Costs ?q o a6 6111.35 .Z /6. 65 510000 TOTAL MISCELLANEOUS TOTAL EXPEND TURES 10%.3 o// —,19/. 6rj OTHER FINANC NG SOURCES (USES) : 383000/52100 Transfer In Out Excess Revenues and Other 15 Expenditure and Other Uses Fund Balance July 1 , 19 487 alo. Prior Period Adjustments lad a. Fund Balance June 30, 1991 5 O BARS Form M-17,Nov. 1977 III ; FINANCIAL STATEIIE14TS C. INDIVIDUAL STATEiENTS 1. SEPCIAL REVENUE FUND GROUP A. COMBINING BALANCE SHEET B . STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCE - ROAD - POOR - BRIDGE - WEED - PREDATORY ANIMAL - COUNTY FAIR - AIRPORT NOXIOUS NEED - LIBRARY - SENIOR CITIZENS - PLANNING - EXTENSION AGENT -•�` - CRIME CONTROL - JUNK VEHICLE K V.D. ) - FED. REVENUE SHARING - C.E.T.A. - DISTRICT COURT - OTHER FUNDS ' 07 24 87 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account 2110 2120 2130 2140 2160 Number Description ROAD POOR BRIDGE WEED PREDATORY FAIR ANIMAL ASSETS: lobo Cash 10 7y6 pj 3qc264 151; 85 11300 Tax.Rec. Delinq.Real 760 7 76 1 961 3 11010. R o 11500 Taxes Rec. 19-- Pers 11500 Tax.Rec. Delinq.Pers. G a 701 33 O 33 <P 37117 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds ` 3 13200 Due from Other Govts TOTAL ASSETS LIABILITIES 2 FUND BALANCE LIABILITIES: 20130 Warrants Payable 20200 Accounts Payable 21100 Due to Other Funds 21200 Due to Other Govts. TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance erg 3a2-9 3 7 6 $ 1 J�- (, 6/ ao 5 TOTAL LIABIL IES & FUND BALANCE oa5 8r 33 38� 5 ! 2020 BARS Note: This schedule continued on t page. Form M-18,Nov. 1877 nexP 9 07 25 87 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE COMBINING BALANCE SHEET _ cont. Fund No. Fund/Fund Group Account 2180 2190 2220 2880 2250 CNTY22EQTENSN Number Description D1S-MC7 NOXIOUS WEED LIBRARY SR. CITIZEN PLANNING AGENT ASSETS: 10100 Cash 3%7_4 134 2 b 1 / 387 11300 Tax.Rec. Delinq.Real 7 6 /2Ro 6 e 5 11500 Taxes Rec. 19-- Pers . 11500 Tax.Rec. Delinq. Pers. (e a� 6 471 L 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax 13100 Due from Other Funds 13200 Due from Other Govts. i TOTAL ASSET o 4.6. I(,5-F-5 333 (o q 1E LIABILITIES FUND BALANCE LIABILITIES: 20100 Warrants Payable 21100 Due to Other Funds 21200 Due to Other Govts . TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance TOTAL LIABIL TIES & FUND BALANCE O 6 5 O 3 �5 .4 BARS Note: This schedule continued on next page. Form M-18, Nov. 1977 r .. 26 87 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE Fund No. Fund/Fund Group COMBINING BALANCE SHEET _ cont. Account 2430 27 U P7,Ro 2180 i2µ40 Number Description CRIME JUNK VEHICLE REVENUE E w mftge+ DISTRICT Lp-Nd US;r CONTROL (M.V.D. ) SHARING 491S4S7-E& COURT nin ASSETS: 10100 Cash -+�� a3 0 oao 00 ILI 11300 Tax. Rec. Delinq.Real 11500 Taxes Rec. 19-- Pers . 11500 Tax.Rec. Delin .Pers 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds 13200 Due from Other Govts TOTAL ASSETS $, -a, 7 1,114 /a7o2o 0 LIABILITIES FUND BALANCE LIABILITIES: 20100 Warrants Payable 7roe)39 37 21100 Due to Other Funds 21200 Due to Other Govts. TOTAL LIABILI1TIES Reserve for 27100 Unres. Fund Balance — fa3/ 'fy 3o O (0 89 03 TOTAL LIABILITIES & FUND BALANCE x3 P7 `f 070'010 00 ` $ hj BARS Form M-78,Nov. 1877 9 Note: This scheduled continued on next page.e. 07 27 87 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE COMBINING BALANCE SHEET Fund No. Fund/Fund Group Account FUND NO. FUND NO. FUND NO. FUND NO. — -- —TOTALS Number Description Current Year I Prior Year ASSETS: 10100 Cash 3 go, 11300 Tax.Rec. Delinq.Real qg aag 11500 Taxes Rec. 19-- Pers. 11500 Tax.Rec. Delinq.Pers. 37 1 39 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Ta ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds v 13200 Due from Other Govts. TOTAL ASSETS 651 8 a LIABILITIES FUND BALANCE LIABILITIES: 20100 Warrants Payable aZ S.,ob 21100 Due to Other Funds 21200 Due to Other Govts . TOTAL LIABIL TIES Reserve for 27100 Unres. Fund Balance 1423 TOTAL LIABIL TIES & FUND BALANCE 5 W 265 Wo BARS Form M-18, Nov. 1977 i � oa 5 e FB O Statement Year Page City/County City/County No. Name 28 STATEMENT OF REVENUES, EXPENDITURES i 2110 ROAD of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name 67 (1) (2) (3) (4) vv (� CC Account BUDGET ACTUAL FAR�RABLE Number Description (UNFAVORABLE) REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property -10Q $D A 361 go $� 311200 Personal Property nM ALUM N- 311300 Motor Vehicle tl of 100 1 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax 310000 TOTAL TAXES J4 q4D7, 80 —M39, y(o <253 1,(o!a 320000 LICENSES AND PERMITS: 321000 Motor Vehicle Lic. & Permits 10 Motor Vehicle Plate Fees qy9 eaS qqI. 19 30 Title Registration r 40 Single Movement Permit 320000 TOTAL LICENSES AND PERMITS $ ag, 4ql , Q y 330000 INTERGOVERNMENTAL REVENUE: 1; I 333000 State Grants 333040 Aid to Transportation 900.00 0 0 334000 State Shared Revenues 334030 Motor Vehicle Ad Valoren 750, 00 a , c?, 1 , 334040 Gas Tax Apportionment , 12 i 334090 State Land Equalization 337000 Payments-in-Lieu of Taxes 337110 Forest Reserve Act O a , / 6,02, 07, 9 40 337130 �7� o. o 0 337140 PILT l5 3,Q 5 3 03 — o — 330000 TOTAL INTERGOVERNMENTAL REVI a 9 .o 3 /-55 g234, /9 625 3 1, o,m M-17, Nov. 1977 F Note: This schedule continued on next page. Form 08 Statement Vear Page City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 29 2110 ROAD . of AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name cant. 87 )1) 12) (3) (4) VAR!?ANCE T Account BUDGET ACTUAL FAVORABLE Number Description UN FAVORAB ME E) 340000 CHARGES FOR SERVICES: �0— /50,00 50.00 3100 Street and Roadway Charges 340000 TOTAL CHARGES FOR SERVICES —p— o (/50,00) 350000 FINES AND FORFEITURES: 1000 Court Fines •3 oo. 00 2000 Gross Vehicle Weight Fines 350000 TOTAL FINES & FORFEITURES 3 00• o —a 3�•o 360000 MISCELLANEOUS REVENUE: 5 595'7,a g 1000 Investment Earnin LwgsOF K SALE —AR 360000 TOTAL MISCELLANEOUS REVENUE 67•ea� TOTAL REVENUE 9oao• 93 11 aaf.8 as?.f•O EXPENDITURES: 430000 PUBLIC WORKS: 100 Public Works Administratio (o 6. 200 Road & Street Services 3611929,10 ! 8(0 &9 10 Administration 1830 Facilities 10-711q.0 a b 1}g Construction 6 O, o OO•S 50 Maintenance 60 Other Operations 1030000 TOTAL PUBLIC WORKS . D O O5V •a 490000 DEBT SERVICE: 400 Interest on Reg. Warrants 490000 TOTAL DEBT SERVICE TOTAL EXPENDIIJRES 3o•do 0 5Q,7 7 95,/,,77,a 3 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (9tt•t) Excess Revenues and Other Expenditures and Other Uses Fund Balance July 1 , 19 $o a y 905. Prior Period Adjustments a g un Ba ante June 30, 19$l 12ca,55L,33 08 Statement Year Page City/County City/County No. Name 30 STATEMENT OF REVENUES, EXPENDITURES 2120 POOR of AND CHANGES IN FUND BALANCE Fund No. FundlFund Group Name Cont. 87 4: (1) (2) (3) (4) (55 Account BUDGET ACTUAL VAR BUDGET Number Description UNFAOVORABLE REVENUES: 310000 TAXES: 311000 General Property Taxes -�- 311100 Real Property 311200 Personal Property 311300 + Motor Vehicle -B x{73.87 312000 Pen. & Int. on Delinq. Tax O. o o a 6 / ,�G 313000 Tax Title Sales 315000 Corporation License Tax 3S'p,� O.aP 310000 TOTAL TAXES ,?.SQ 2 .8 3 .D 320000 LICENSES AND PERMITS: 322000 Gambling 322001 Card Tables 320000 TOTAL LICENSES AND PERMITS 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331160 S.R.S. o T v 330000 TOTAL INTERGOVERNMENTAL REV. 0 3 9' q6.yol 340000 CHARGES FOR SERVICES: 344000 Public Health 345000 Social & Economic Services 340000 TOTAL CHARGES FOR SERVICES NONNI 360000 MISCELLANEOUS REVENUE: •. 361000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE 309-07 3a F. a7 TOTAL REVENUE 7a 54C2, /�/. 6J4 ! / ' 6(0 BARS Form MA7,Nov. 1971 Note: This schedule continued on next page. ` 08 Statement Vear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 31 2120 POOR AND CHANGES IN FUND BALANCE of - Fund No. Fund/Fund Group Name cont. 87 (t! (2) (3) (4) VARIANCE Account BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE EXPENDITURES: 430000 PUBLIC WORKS: 430900 Cemetery Services 430000 TOTAL PUBLIC WORKS 1450000 SOCIAL & ECONOMIC SERVICES: 450100 Welfare 10 Administration 9 &el p —o — 20 In tit tionaf-Care o ,a 31 General Assistance 33 ADC ! , D .. o 36 Burial of Indigents 37 Foster Care d V 4I . of 177" 40 Inter govt. Welfare Paymen s 51 Vendor Medical Payments 52 Other Vendor Payments /j3 sy33.78 — °' 450200 Veteran's Services 450300 Aging Services F 000 TOTAL SOC. & ECON. SERVICES 490000 DEBT SERVICE: 490400 Int. on Registered Warrant OOOO TOTAL DEBT SERVICE DTAL EXPENDI URES cli, . qO Y,25.35 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) try-- Excess Revenues and Other b Expenditures and Other Uses Fund Balance July 1 , 190D 3129-k a Prior Period Adjustments Fund Balance June 30, 198/ 60 i os Statement Vear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 32 2130 BRIDGE of AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name Cont. 87 (tl (2) (3) 14) VAR ANCE Account BUDGET ACTUAL FAVORABLE Number Description (UNFAVORAR1 F) REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 22 9 $- 311200 Personal Property 311300 Motor Vehicle 590 eo. SAS 4 j-S o6, S/5 312000 Pen. & Int. on Del in . Tax 70.06 /.7-4t. /6 sw le- 313000 Tax ji le--Sa-1 es_. — 315000 Corporation License Tax -o - 113,0 4� 113, 091;7 310000 TOTAL TAXES 330000 INTERGOVERNMENTAL REVENUE: 331110 Federal Disaster Aid TOTAL REVENUES .21,36 f-.22'7 77 3 . t l . 3a EXPENDITURES: 430000 PUBLIC WORKS: 430200 Road & Street Services 3 si/S"35 a. ,?o a 430210 Administration 66r 6 0 . aa 430244 Bridges e -�w 25C .213, 7 430000 TOTAL PUBLIC WORKS g jr5D, oo Sa o¢5, 8.3 490000 DEBT SERVICE: 490400 Int. on Registered Warrant 490000 TOTAL DEBT SERVICE TOTAL EXPENDIT RES to 5 55o,co 365a4- 17 -217a OTHER FINANCIN3 SOURCES (USES) : 383000/521000 Transfer In Dut Excess Revenues and Other �(o Sources Over Expenditures and ter Uses Fund Balance July 1 , 19 � o , 86 Prior Period Adjustments a.o6 Fund Balance June 30, 19 '91 . ZZ Note: This schedule continued on next page. 08 y Statement Year Page City/County City/County No Name 33 PREDATORY STATEMENT OF REVENUES, EXPENDITURES 2150 ANIMAL CONTROL of AND CHANGES IN FUND BALANCE - 87 Fund No. Fund/Fund Group Name coat, ;► (1) (2) BUDGET ACTUAL VAR�ANCE Account FAU RAB Number Description WN EA REVENUES: 310000 TAXES: 311000 General Property Taxes $, (p 311100 Real Property 311200 Personal Property 312000 Pen. & Int. on Delinq. Tax 315000 Corporation License Tax va 131toci ! g•m 310000 TOTAL TAXES p alb • 5 e TOTAL REVENUE EXPENDITURES: 440000 PUBLIC HEALTH: 440700 Insect & Pest Control ap o e) —o 440000 TOTAL PUBLIC HEALTH pp jf�TAL EXPENDI URES t f N. g'� �- -OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess R venu s and.Other t ve Ex enditures and Other Uses Fund Balance July 1 , l91) 33 Prior Period Adjustments IpFund Balance June 30, 19$1 3 ell 5 f BARS Form M-17, Nov. 1977 ' oa Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 34 2160 COUNTY FAIR of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name cunt. 87 ) (( VARIANCE lccoutnt k Description B RET Ac4�UAL (UNFAVORABLE) I 310000 TAXES: 311000 General Property Taxes 311100 Real Property 5 I( �- 311200 Personal Property 311300 Motor Vehicle �- ,fg � yo7 yd 312000 Pen. & Int. on Delinq. Tax S. 00 .7-47 A., 7Y 313000 Tax Title Sales 315000 Corporation License Tax a - 3a.oS a u .05 310000 TOTAL TAXES b 11 10,up) 340000 CHARGES FOR SERVICES: 346050 County Fair Revenues a-13 TOTAL REVENUE $lj ) ) J 35 15 Q2' 31 EXPENDITURES: 460200 Fairs 10 Administration 20 Facilities 30 Grounds s 40 Operations 41/ 50 Premiums pp, 66 - 90 Other (Specify) aM� Doc. ad AK 1q.ff6 460000 TOTAL CULTURE AND RECREATION 490000 DEBT SERVICE `. 490400 Int. on Registered Warrant TOTAL EXPENDI URES a 50, 5. 4 O 6iq. 5 OTHER FINANCI G SOURCES (USES) : { 383000/521000 Transfer In (Out) Excess Revenues and Other 6 p 66. Expenditures and Other Uses Fund Balance July 1 , 19 3o�p,g3 f Prior Period Adjustments a Fund Balance June 30, 19 Q0 oI Note: This schedule continued on next page. 08 Statement Year Page f Ci /Count No. Name STATEMENT OF REVENUES, EXPENDITURES 35 2170 AIRPORT of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name cont. 87 VARIANCE Account if Description BUDGET ACTUAL (UNFAVORABLE) RM ENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 311200 Personal Property 311300 Motor Vehicle 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax 310000 TOTAL TAXES 330000 INTERGOVERNMENTAL REVENUE: r 331130 Federal Aeronautics Ad. AA 333030 DCA Aeronautics 330000 TOTAL INTERGOVERNMENTAL REV. 340000 CHARGES FOR SERVICES: 343600 Airport Revenues TOTAL REVENUES EXPENDITURES: E 430000 PUBLIC WORKS: i 430300 Airport 10 Administration 20 Facilities 30 Runways 40 Parking Lots 430000 TOTAL PUBLIC WORKS TAL EXPENDI RES OTHER FINANCI SOURCES (USES) : 383000/521000 Transfer In (Out) r Excess Revenues and Other i Expenditures and ter Uses Fund Balance July 1 , 19 Prior Period Adjustments Fun a ance June 30, 08 Statement Year Page City/County City/County No. Name -il40 STATEMENT OF REVENUES, EXPENDITURES 36 2440 NOXIOUS WEED of AND CHANGES IN FUND BALANCE - 87 Fund No. Fund/Fund Group Name Cont. I io" (1) (2) (3) (4) UFFAR RARN LELEE Account p BUDGET ACTUAL (UNFAV8RAJLE) , Number Description REVENUES: 310000 TAXES: s 311000 General Property Taxes a -$� 311100 Real Property 311200 Personal Property 311300 Motor Vehicle 8- J37 3 773 3 312000 Pen. & Int. on Delinq. Tax 0 50,38 313000 Tax Title Sales b _ ff 5 315000 Corporation License Tax 310000 TOTAL TAXES 340000 CHARGES FOR SERVICES: 343920 Weed Control Charges 000. 7�oe 4460 9 8 . 73 TOTAL REVENUE 32 � ( 3 3 EXPENDITURES: 430000 PUBLIC WORKS: 431100 Weed Control p 430000 TOTAL PUBLIC WORKS TOTAL EXPENDI RES 90,3-0,0. oo /SI, 7 /O S 5. O v THER FINANCIN3 SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other sou'um eve. alo5o . 55 Expenditures and Other Uses Fund Balance July 1 , 1920 587. $1� Prior Period Adjustments Fund Balance June 30, 19 $j 63 (e t BARS Form M-27, Nov. ts77 Note: This schedule continued on next page. 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 37 2220 LIBRARY of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name Cont. 87 VARIANCE (tl (2) (3) (4) FAVURAULL -WcCOUnt # Description BUDGET ACTUAL (UNFAVORABLE) 310000 TAXES: 311000 General Property Taxes 311100 Real Property / . 0 a /S 70 311200 Personal Property 311300 Motor Vehicle .SS/ 312000 Pen. & Int. on Delinq. Tax /0'00 F3. e6L OzJ 313000 Tax Title Sales 5>4-r — oa 315000 Corporation License Tax 310000 TOTAL TAXES et99� O 35837, q0 bo ji.70 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331200 National Arts Council 330000 TOTAL INTERGOVERNMENTAL REV. 340000 CHARGES FOR SERVICES: 346070 Library Fees 340000 TOTAL CHARGES FOR SERVICES FI NE 'T& FORFEI UR 13 q. too 34. 6o L'i rary Fines ~' E�" /O6 6 350000 TOTAL FINES & FORFEITURES $ a6 a 6 TOTAL REVENUES 66 I 6 £ PENDITURES 460000 CULTURE & RECREATION: 460100 Library Services 19y /..1 &0 XM64. 4 a, 1595-38 460000 TOTAL CULTURE & RECREATION TOTAL EXPENDITJRES yy 7 Jt / 5.3g a OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) xcess evenues an er 11 Expenditures and Other Uses Fund Balance July 1 , 19?p .550. 1 Prior Period Adjustments Fund Balance June 30, 19$( S F hig k i 08 Statement Year Page i City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 38 2250 PLANNING of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name cunt. 87 VARIANCE �((3a �q) i Account N Description BAET ACTUAL (UNFAVORABLE) REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 06 , a r 311200 Personal Property 311300 Motor Vehicle 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax 310000 TOTAL TAXES 0 06 _ 21 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331180 Planning 33gBB8 765tae Shared "*'pL '- *cyl-1 �— 334060 Coal Tax A 330000 TOTAL INTERGOVERNMENTAL REV. C MR E OR SERV CEPS: ®- `Q. 3(o 69 36 341000 General Government g 4Z0D 17 .09 341080 Planning Fees i00. 040 1 36a.So' 5o 340000 TOTAL CHARGES FOR SERVICES ptr 114AJ A. TOTAL REVENUESI rJ O O ,S a83 . b EXPENDITURES: m 410000 GENERAL GOVERNMENT: - 411000 Planning & Research Services 7, o —9J-L,3- 90 410000 TOTAL GENERAL GOVERNMENT qoJ' F5 13, St3jo 5 f TOTAL EXPENDI RES /7, 5or, r5 9 96 .7o OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other 330 .$I Expenditures and Other Uses Fund Balance July 1 , 19 ?D 9 53., G Prior Period Adjustments 51 Fund Balance June 30, 19$I / Note: This schedule con r '~ oa Statement Year Page- City/County No. Name 39 STATEMENT OF REVENUES, EXPENDITURES 2280 SR. CITIZEN of AND CHANGES IN FUND BALANCE - 87 Fund No. Fund/Fund Group Name Cont. (1) 12) (3) (4) ((5 - Account BUDGET ACTUAL VANANCE Number Description FAV RA REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property a63 S/.;2— q2 63.42- 9- 311200 Personal Property 311300 Motor Vehicle //67. 7q 4//69.79 312000 Pen. & Int. on Delinq. Tax _ o — -2A, 73 -,2.�_73 313000 Tax Title Sales 315000 Corporation License Tax — o — 301 03 <3a e3 310000 TOTAL TAXES 63.1E aVV OU 0 P7 1.55 330000 INTERGOVERNMENTAL REVENUE: Federal Grants ts` <$-- y7 � or oe Sr it Tzensftr S $� 34,165 1d-b� 73&ao" YMCh1A 10m cEcf— 741. 0-O 739.00 330000 TOTAL INTERGOVERNMENTAL REV. o•, 00 552 O <7 7 O TOTAL REVENUES q0 13. 4A //007,07 1 75 EXPENDITURES: 450000 SOCIAL & ECONOMIC SERVICES: 450300 Aging Services 10 Sr. Citizen's Center 20 Aging Council �6oa. o0 �6dO.00 �p - `50000 TOTAL SOC. & ECON. SERVICES // p3go /p dq� 00 /ooh oa 'TOTAL EXPENDIT RES , OTHER FINANCIN3 SOURCES (USES): 383000/521000 Transfer In (Out) Excess R venu s nd Other 5/407 s Expenditures and Other Uses Fund Balance 1 July 1 , 1955D f Prior Period Adjustments 6 Fund Balance June 30, 19 ,Z1 57533. 3-5 BARS Form M-17, Nov. 1977 08 Statement Year Page ' City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 40 COUNTY EXTENSION 2290 of AGENT AND CHANGES IN FUND BALANCE _ 87 Fund No. Fund/Fund Group Name Cont. ' • i 111 121 131 141 1 BUDGET ACTUAL VAOfANCE Account o Number Description UNFAVORABLE REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property ) 311200 Personal Property 311300 Motor Vehicle �� ze 312000 Pena& Int. on Delinq. Tax _o_ c;22. 313000 Tax Title Sales 315000 Corporation License Tax —o— O. O O. n3 310000 TOTAL TAXES g ! 0� •3 /`/ .�5 340000 CHARGES FOR SERVICES: 34,7600 IRAR S rot. -" oTA& ,1ds 4/0.30 OTA&k 1y1TAkj20"M&v,jXL / .,/ 340000 TOTAL CHARGES FOR SERVICES q0, g/ $! TOTAL REVENUE 852a,iZL O EXPENDITURES: 450000 SOCIAL & ECONOMIC SERVICES: O 'w 450400 Extension Services 450000 TOTAL SOC. & ECON. SERVICES TOTAL EXPENDITURES 00 0301•.2 'Wo5y- 73 THER FINANCINS SOURCES (USES) : .383000/521000 Transfer In (Out) r Excess Revenues and Other o ! Expenditures and Other Uses Fund Balance July 1 , 19 90 Oa 3.5 Prior Period Adjustments 5 Fund Balance June 30, 19 g 5 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. - os Statement Year Page —City/County—City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 41 2430 JUNK VEHICLE (MVD) of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name Cont. 87 11) (2) (3) (4) �` NC Account BUDGET ACTUAL FAVORABLE Number Description (UNFAVORABLE) REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 334000 State Shared SOOO.oD AT 9 1 3 7 7 334040 Gas Tax App. 330000 TOTAL INTERGOVERNMENTAL REV. pDp,mo 3 oiD/O , 63 t TOTAL REVENUES od .o0 989.3 �0/0 . 63 EXPENDITURES: 430000 PUBLIC WORKS: 430800 Solid Waste Services p D oo ac 430000 TOTAL PUBLIC WORKS TOTAL EXPENDIT RES 000.00 3250.00 50, 00 OTHER FINANCIN SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other Satirees Over (Under ) Expenditures and Other Uses Fund Balance July 1 , 19 X260. 63 Prior Period Adjustments $- F nd Balance June 30, 19 i17 BARS Form M-17, Nov. 1977 03 70 72 City/County No. Name Statement Year Page of Pages ALL FUNDS Fund No. Fund/Fund-Group COMBUIED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS - ALL FUNDS Fund Cash Cash Number Description Balance Receipts Transfers Disbursements Transfers Balance July 1 , 19A In Out June 30, 19E 7750 General School q I il ocp] r r' 302 a aq' 7760 District School -x 7770 High School 7780 Hig{ Achoo.11 etire. 2L15 WS 161 ay5 93Q 08 4 7790 High School Transp. 911 r)P a Wa y C) 1, qvq 13o 7800 High School Transfer 1 055 01 Lj 9 3q8 D 3 7810 Elementary Retirement y (aT 905 a 7850-7899 Agency - Cities & Tow s: 4v 4 to I 3 q 5 ;Lq 8 10-41 3©6 q qj 0 yy 'i o ajj S 9 9S _�5 1 0 i. a e a c -T- ;lam T r —I � City/County No. � M,_,� - —- 11 56 72 City/County No. Name Statement Page of Pages 7200- 7999 AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN Fund No. Fund/Fund Group ASSETS AND LIABILITIES Account Balance Balance Number Description July 1 , 1 Additions Deductions June 30 19 7200 AGENCY C OMP091TE ASSFTSi 10100 Cash �ZL r -I I 1 �! S b0 1y ��. 1 Taxes R - li Pe l I c TOTAL ASSETS LIABILITIES: — 21210 Due to Special Districts _ a� I yyy� q aqg tG II ^y 21220 Due to State 1 L v9 �� S7)f X203 > ` ? (ol 21230 Due to Schools � �3 3 X13 21240 Due to Cities & Towns i 21250 Due to Other Agencies 25400 Res.for Uncoll .Taxes �5�� TOTAL LIABIL TIES . . . . . . . a .:.,-. . . +wskP,i.#ikXY„ :-.�... .� z:°° .. -.s^ _ _ '•r.-_.• .wM»,•.,.,s,nxa ,vr ern.cr...:;>.-a..u,.knc+csa+w+r.i...amiv:..rw...«...».+..i.:.,m.us,iwrw.a ...ra«v . .�.�^�.�iadiir. as Statement Year Page City/County City/County No. Name 42 STATEMENT OF REVENUES, EXPENDITURES 2710 FEDERAL REVENUE of SHARING AND CHANGES IN FUND BALANCE _ Fund No. Fund(Fund Group Name Cont. 87 (1) (2) (3) (4) VAR NCE /account BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 332010 Revenue Sharing 161. 6111, 6o 191 Wqloo <Jo3vIoo 330000 TOTAL INTERGOVERNMENTAL REV.' /g ( 0 3 3.00 360000 MISCELLANEOUS REVENUE: ALT ,a ffl.27 —0 — 361000 Investment Earnings .0— o --o <5-.350-56> 360000 TOTAL MISCELLANEOUS REVENUE j 5 97 /alt a ,7 5350, So TOTAL REVENUES o 5a /(e a 5693. S'o EXPENDITURES: ( ist by function & activity. ) 410000 GENERAL GOVERNMENT: 410000 TQTAL GENERAL GOVERNMENT 420000 PUBLIC SAFETY: a 420000 TOTAL PUBLIC SAFETY 430000 PUBLIC WORKS: 430000 TOTAL PUBLIC WORKS TOTAL EXPENDI RES ,ao a3o o .(ob 9 OTHER FINANCIN SOURCES (USES) : 383000/521000 Transfer In (Out) f Excess Revenues and Other 95 815 /I ource5 Over n r r Uses Fund Balance July 1 , 19 go Prior Period Adjustments Fund Balance June 30, 19$( a 17, claf BARS Note: This schedule continued on next page. Form M-17, Nov. 1977 08 Statement Vear Page _. . Ci !Count No. Name 43 STATEMENT OF REVENUES, EXPENDITURES 2750 C.E.T.A. of AND CHANGES IN FUND BALANCE - 87 Fund No. Fund/Fund Group Name cunt. (2) (3) 141 Account BUDGET ACTUAL VAR IINCE F RABLE -tuber Description (UNFAVORABLE) REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331040 CETA 330000 TOTAL INTERGOVERNMENTAL REV. TOTAL REVENUE EXPENDITURES: ( ist by function & activity. ) IOT4L EXPENDI RES )TH FINANCING SOURCES (USES) : 48_3000/521000 Transfer In (Out) Excess Revenues and Other i _` Ex enditures and Other Uses - und Balance July 1 , 19 Prior Period Adjustments t u*¢ alance June 30 19 :RS rm M-17. Nov. 1977 08 Statement Year Page City/County City/County No. Name 44 STATEMENT OF REVENUES, EXPENDITURES 2180 DISTRICT COURT of AND CHANGES IN FUND BALANCE _ 87 Fund No. Fund/Fund Group Name Cont. 111 121 13) (4) vv R1I5�j C Account BUDGET ACTUAL FAVORABLE Number Description (UNFAVORABLE) I� REVENUES: o? 7 134 O 310000 TAXES: 311000 General Property Taxes 100 Real Property o 5 . D lql of .6 11,00 300 Motor Vehicle 312000 Pen. & Int. on Delinq. Tax 30.0 O 9496 313000 Tax Title Sales Y00.0c 3 ffo7. a1 315000 Corporation License Tax — o. /6--1 ate, //0 310000 TOTAL TAXES O /O. 5f'o 15. 0705./97 TOTAL REVENUES EXPENDITURES: 410300 Judicial Services 31 Administration 56, 1640 .00 qq000 .q6 763765 , 32 Jury 190 Too. 00 . .2A 6 / d 33 Judicial Services 34 Prosecutions 35 Court Reporting 36 Indigent Defense q3 5 a3 a�7 9 -o 37 Law Librdry ' 410000 TOTAL GENERAL GOVERNMENT 9 / 490000 DEBT SERVICE: 400 Int_ on Registered Warrant , 0/ yD, /7 / O/. p TOTAL DCBT SEW ICE a 7 41-7. e lyrw,F TOTAL EXPENDI URES / O.dO 7575,1- 33 15 5, 6 THER FINANCING SOURCES (USES): 383000/521000 Transfer In (Out) Excess R venu s and Other 56 . Sources Over rider)Expenditures and Other Uses €und Balance July. 1 , 19 190 Prior Period Adjustments / Fund Ral.:nc,• June 30, 19 $f aeZ �T NoLr: ]Ili,, •, h •dull• cnnLinw•d un nrxl. payi•. 08 i 01) Statement I Year Page City/County City/County No. Name 45 STATEMENT OF REVENUES, EXPENDITURES (OPEN) (OPEN) of �7elp eolara sn�Ter AND CHANGES IN FUND BALANCE - B/ Fund No. Fund/Fund Gawp Namc C+1+lt. 15 i 171 121 131 lal VARI�NCE Account BUDGET ACTUAL FAVORABLE Number Description (UNFAVORABLE) REVENUES: 1 1 TOTAL REVENUES EXPENDITURES: 3 I 5 b Li r, 7./ L13o *4 7 rvr7- « b 6 . TOTAL EXPENDITURES t OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) ources ver Un er) 3o O Expenditures and Other Uses Fund Balance July 1 , 19$0 >� Prior Period Adjustments Fund Balance June 30, 19 TI O -jA BARS Form M 17, Nov. 1977 08 Statement Vear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES . (OPEN) (OPEN) of AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name cont. BB (1) 121 (3) (4) VARINCE Account BUDGET ACTUAL FF}p��y( RQpgLE Number Description UNFAVORABLE REVENUES: TOTAL REVENUE EXPENDITURES: TOTAL EXPENDIlURES OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) xcess Kevenues an r Expenditures and Other Uses Fund Balance July 1', 19 Prior Period Adjustments Fund Balance June 30, 19 OARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 48 (OPEN) (OPEN L of AND CHANGES IN AUND BALANCE Fund No. Fund/Fund Group Name cont - 88 It) (2) M (4) VA05ANCE 4% Account BUDGET ACTUAL FAVORABLE Number Description (11NFAynRA31 E) REVENUES: TOTAL REVENUES EXPENDITURES: TOTAL EXPENDITJRES OTHER FINANCINJ SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other Expenditures and Ot er Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 GABS Form M-17, Nov. 1977 i Oa Statement Year Page i City/County City/County No. Name 47 STATEMENT OF REVENUES, EXPENDITURES (OPEN) (OPEN) of c2010 LA>•d dSt Q(Ann/d AND CHANGES IN FUND BALANCE _ Fund Mo. Fund/Fund Group Name $7 j I7) (2) 13) )4) VARIANCE Account BUDGET ACTUAL FAVORABLE Number Description REVENUES: 33qQ 6 0 ZAm Gdn 0 0-&D • cry 4213, 70 C1213. 70 E TOTAL REVENUES 01D q/3. /3. 70 EXPENDITURES: , TOTAL EXPENDITURES Q —g OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) C Excess Revenues and Other g137v Expenditures and Ot er Uses tFund und Balance July 1 , 190 Prior Period Adjustments Balance I June 30, 191?/ Ag 94,E3. BARS Form M-17, Nov. 1977 III , FINANCIAL STATEMENTS - CONT. C. INDIVIDUAL STATEMENTS - BY FUND GROUP 3, DEBT SERVICE FUND GROUP A . COMBINING BALANCE SHEET B. COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE 07 88 City/County No. Name Statement Year Page of Pages 3000 DEBT SERVICE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account TOTgLS Number Description FUND NO. FUND N0. FUND N0. FUND NO. . Current Year Prior Year ASSETS: 10100 Cash 10300 Cash with Fiscal Agen 11300 Taxes Rec. Delinq. Re 1 11500 Taxes Rec. 19-- Pers. 11500 Taxes Rec. Delinq. Pe s. 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax ( ) ( ) ( ) ( } ( ) ) 16100 Investments Restricte TOTAL ASSETS LIABILITIES A FUND BALANCE LIABILITIES: 20500 Matured Bonds Payable 20550 Mat. Interest Payable TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance TOTAL LIABILI1 ES AND FUND BALANCE BARS Form M-16,Nov. 1977 09 Statement Year Page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, J� 3000 DEBT SERVICE of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCES - Cont. BB (1) (2) (3) (4) (51 Account Number Description Current Year Prior Year REVENUES: 310000 TAXES: 311000 General Property Taxes 100 Real 200 Personal 300 Motor Vehicle 312000 Penalty and Interest 313000 T d 315000 Corporation License Tax 310000 TOTAL TAXES 360000 MISCELLANEOUS REVENUE: 361000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE TOTAL REVENUE EXPENDITURES: 490000 DEBT SERVICE- 4901 G.O. Debt .610 Principal .620 Interest 630 Agent Fees 490000 TOTAL DEBT SERVICE TOTAL EXPENDITURES OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In Out Excess Revenues and Other ouecdeit rer UH 6 er Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 09 Statement Vear Page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, 5D 3000 DEBT SERVICE of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCES 88 (1) (2) (3) `(4)_.___TOTALS (5) j Account FUND NO. - Number Description Current Year Prior Year REVENUES: 310000 TAXES: 311000 General Property Taxes 100 Real 200 Personal 300 Motor Vehicle 312000 Penalty and Interest 313000 Tax Deed Land 315000 Corporation License Tax 310000 TOTAL TAXES 360000 MISCELLANEOUS REVENUE: 361000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE TOTAL REVENUE EXPENDITURES: 490000 DEBT SERVICE: 4901 G.O. Debt 610 Principal .620 Interest .630 Agent Fees 490000 TOTAL DEBT SERVICE TOTAL EXPENDITURES OTHER FINANCIN SOURCES (USES) : 383000/521000 Tran f r In (Out) Excess Revenues and Other s Sources Over ("T E i res and tLr Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17, Nov. 1977 III . FINANCIAL STATEMENTS - CONT. C. INDIVIDUAL STATEMENTS - BY FUND GROUP 4 . CAPITAL PROJECTS FUND GROUP A. COMBINING BALANCE SHEET B. COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE A 1 � 07 51 87 City/County No. Name Statement Year Page of Pages 4000 CAPITAL PROJECTS Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account q0/Q Number Description E44 CO (OPEN) (OPEN) (OPEN) __—__��TOTALS_____ Current Year Prior Year ASSETS: 10100 Cash /6 (o 13100 Due from Other Funds 13200 Due from Other Govts. 18800 Construction Work in Progress TOTAL ASSETS AND OTHER DEBITS LIABILITIES AND FUND BALANCE LIABILITIES: 20100 Warrants Payable 20400 Contracts Payable 21100 Due to Other Funds 23300 Advance from Other Fu ids TOTAL LIABILITIES Reserve for 27100 Unres . Fund Balance TOTAL LIABILITIES AND FUND BALANCE a ab BARS Form M-18,Nov. 1977 it i ... � ,.... � ..�„ �.,���.... , . ..... ...�..., ..,...�_ .�...., . .......--_,.__.�—_ ..— 07 52 88 City/County No. Name Statement Year Page of Pages 4000 CAPITAL PROJECTS COMBINING BALANCE SHEET Fund No. Fund/Fund Group Account ) TOTALS Number Description (OPEN) (OPEN) (OPEN) (OPEN) ____--TOTALS----- Current Year Prior Year ASSETS: 10100 Cash 13100 Due from Other Funds 13200 Due from Other GovtS. TOTAL ASSETS AID OTHER DEBITS LIABILITIES AND FUND BALANCE LIABILITIES: 20100 Warrants Payable 20400 Contracts Payable 21100 Due to Other Funds 23300 Advance from Other Fu ds TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance TOTAL LIABILITIES AND FUND BALANCE MEN BARS Form M-18, Nov. 1977 09 5'3� 88 City/County No. Name Statement Vear Page of Pages 4000 CAPITAL PROJECTS COMBINING STATEMENT OF REVENUES, Fund No. Fund/Fund Group EXPENDITURES, AND CHANGES IN FUND BALANCE Account OPEN OPEN Number Description BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE REVENUES: 330000 INTERGOVT. REVENUE: 330000 TOTAL INTERGOVT. REV. 365000 Contrib. & Donations 361000 Investment Earnings 360000 TOTAL MISC. REVENUE TOTAL REVENUE EXPENDITURES: 411.200 Gen. Govt. Facilities TOTAL EXPENDI URES OTHER FINANCING SOURCES (USES) : 381100 General Obligat. B s . 383000/521000 Transfer In (Out) t er Sources ver Sources Fund Balance July 1 , 19 Prior Period Adjustme is Fund Balance June 30, 19 BARS F0TM M-18,N v. 1977 07 53 87 City/County No. Name Statement Year Page of Pages 8000 SPECIAL ASSESSMENTS Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account O U Z O 6,6,,0 yo 1/0 _ TOTALS Number Description m'»?u'rJ (OPEN) "`—-- "---"" r-,L 8�5'q iMPc Sow WkST Currnet Year Prior Year ASSETS: 10100 Cash '7/Jr .20 0$ 10110 Construction Cash 11700 Spec.Assess .Rec.Curre t 11800 Spec.Assess.Rec.Deli /00 as 8 3 0 11900 Spec.Assess .Rec.Defe . TOTAL ASSETS / q(, 55 $68 LIABILITIES A D FUND BALANCE LIABILITIES: 20100 Warrants Payable 20400 Contracts Payable 21100 Due to Other Funds 66 66,993 23100 Bonds Payable TOTAL LIABILI IES 93 0 (099 63 26000 Contributions Reserve for 27100 Unres . Fund Balance ! 21 931 // 5/ a 75 56 TOTAL LIABILI IES AND FUND BALANCE 3Jry7 3$6 9 S9 BARS Form M•18, Nor. 1977 09 Statement Year Page City/County City/County No. Name 54 COMBINING STATEMENT OF REVENUES, 8000 SPECIAL ASSESSMENT of EXPENDITURES AND CHANGES IN FUND 87 Fund No. Fund/Fund Group Name BALANCE _ cont. 111 (2) (3) (4) �p�0 Account 0 10 $0.10 _ Number Description OS - , jaLC -�L �q4serj ImPS. SoLAA VRST� REVENUES: tea^ rc S a roil 363010 Maintenance Assessments I0.10 qL 30,8 $3, 4! 1k,67 .3q3,50 a5o. a ds TOTAL REVENUE 17 $ 65-2. 6 68 7.3 EXPENDITURES: 430000 PUBLIC WORKS: 230 Road and Street Construc. 240 Road and Street Mainten. 263 Street Lighting 500 Water Utilities 600 Sewer Utilities 800 Solid Waste b .23. 1,3 430000 TOTAL PUBLIC WORKS b a3. 440000 PUBLIC HEALTH: 700 Insect & Pest Control g b 440000 TOTAL PUBLIC HEALTH 490000 DEBT SERVICE: 300.620 Special Assess. Interest TOTAL EXPENDY URES 1,17 �1 a3 . L3 OTHER FINANCI G SOURCES (USES) : 383000/521000 Transfer In (Out) Proceeds from Bonds Excess Revenues and uEner Sources r 0 A9 .b 45 .8a 5 0 Expenditures and Other Uses Fund Balance July 1 , 19?o 15 4/3.rl/q.69 Prior Period Adjustments Fund Balance June 30, 1981 -P3 131. 55 15 a ' BARS , Form M-17, Nov. 1977 Note: This schedule continued on next page. III , FINANCIAL STATEMENTS - CONT. C, INDIVIDUAL STATEMENTS BY FUND GROUP 5, SPECIAL ASSESSMENT FUND GROUP A. COMBINING BALANCE SHEET B. COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 09 Statement Year Page City/County City/County No. Name 55 COMBINING STATEMENT OF REVENUES, 8000 SPECIAL ASSESSMENT of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCE — cont. . 88 11) (2) (3) (4) (5) Account FUND NO. FUND NO. FUND NO. Number Description REVENUES: 361000 Investment Earnings 363010 Maintenance Assessments 363020 Interest Assessments 363030 Sidewalk and Curb 363040 Penalty and Interest TOTAL REVENUE EXPENDITURES: 430000 PUBLIC WORKS: 230 Road and Street Construc. 240 Road and Street Mainten. 263 Street Lighting 500 Water Utilities 600 Sewer Utilities 800 Solid Waste 430000 TOTAL PUBLIC WORKS 440000 PUBLIC HEALTH: 700 Insect & Pest Control 440000 TOTAL PUBLIC HEALTH 490000 DEBT SERVICE: 300.620 Special Assess. Interest TOTAL EXPENDI URES OTHER FINANCI G SOURCES (USES) : 383000/521000 Transfer In (Out) Proceeds from Bonds Excess Kevenues and Other Expend tures and Other Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 09 Statement Year Page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, 56 8000 SPECIAL ASSESSMENT of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCE - cont. 88 111 (2) 131 (4) (5) Account FUND NO. FUND NO. FUND NO. Number Description REVENUES: 361000 Investment Earnings 363010 Maintenance Assessments 363020 Interest Assessments 363030 Sidewalk and Curb 363040 Penalty and Interest TOTAL REVENUE EXPENDITURES: 430000 PUBLIC WORKS: 230 Road and Street Construc. 240 Road and Street Mainten. 263 Street Lighting 500 Water Utilities 600 Sewer Utilities 800 Solid Waste 430000 TOTAL PUBLIC WORKS 440000 PUBLIC HEALTH: 700 Insect & Pest Control 440000 TOTAL PUBLIC HEALTH 490000 DEBT SERVICE: 300.620 Special Assess. Interest TOTAL EXPENDI URES OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Proceeds from Bonds Excess Kevenues and Other , Expenditures and Ot er Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. III . FINANCIAL STATEMENTS - cont. C . INDIVIDUAL STATEMENTS — BY FUMD GROUP 6. ENTERPRISE FUND GROUP A. COMBINING BALANCE SHEET B. STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED, EARNINGS C . COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION City/County No. Name Statement Year Page of Pages 5000 ENTERPRISE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account 5020 5030 5400 TOTALS Number Description HOSPITAL NURSING SOLID (OPEN) -`--------- --`-" --- Current Year Prior Year CURRENT ASSET 3: 10100 Cash/Operating 12200 Accounts Receivable 13100 Due from Other Funds 13200 Due from Other Govts. 15100 Inventory RESTRICTED AS ETS: 20-10100 Cash/Repl . & Deprec. 30-10100 Cash/Reserve 40-10100 Cash/Construction 60-10100 Cash Sink. & Int. 16100 Investments PROPERTY, PLA T & EQUIPMENT: 18100 Land 18200 Buildings 18400 Imp. Other than Bldgs. 18600 Mach. & Equipment 18800 Construction in Prog ess LESS ACCUMULA ED DEPRECIATION ( ) TOTAL ASSETS BARS Note: This schedule continued on next page. Form M-18,Nov. 1977 07 X59 88 City/County No. Name Statement Year Page of Pages 5000 ENTERPRISE COMBINING BALANCE SHEET - cont. Fund No. Fund/Fund Group Account 5020 5030 5400 TOTALS NURSING SOLID (OPEN) - ----------- - - -- - Number Description HOSPITAL HOME WASTE Current Year Prior Year CURRENT LIABILITIES: . 20100 Warrants Payable 20200 Accounts Payable CURRENT LIABI ITIES (RESTRICTED): 20500 Matured Bonds Payable 20550 Matured Int. Payable 20400 Contracts Payable LONG-TERM LIA ILITIES: I 23100 Bonds Payable TOTAL LIABILI IES FUND EQUITY CONTRIBUTED C PITAL: 26100 Governments 26200 Customers RETAINED EARN NGS: Reserve for Reserve for 27200 Unres. Retained Erngs. TOTAL LIABILI IES & FUND EQUITY BARS Form M-1 s,*1 v. 7977 y A M tD Statement Year page Cit Count No. Name STATEMENT OF REVENUES, EXPENSES 59 5400 SOLID WASTE of AND CHANGES IN RETAINED EARNINGS Fund No. Fund/Fund Group Name 87 (t) Account (2) (3) (4) (5) Number Description ACTUAL PRIOR YEAR OPERATING REV NUES 343410 Collection Charges 343420 Disposal Charges 343430 Container Rental 343440 Dump Permits 343450 Sale of Scrap TOTAL OPERATIt G REVENUES OPERATING EXP NSES 430810 Administration 430820 Facilities 430830 Collection 430840 Disposal 430870 Customer Accounting 510400 Depreciation TOTAL OPERATI G EXPENSES OPERATING INC ME ADD: NON-OPE ATING REVENUE 330000 Intergovernmental Revenue 361000 Interest Earnings LESS: NON-OP RATING EXPENSES 0000 Debt Service Interest OPERATING TR ISFERS IN OUT NET INCOME TO RETAINED EARNINGS ETAINED EARN NGS July 1 19 PRIOR PERIOD DJUSTMENTS RETAINED EARN NGS June 30, 19 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. Statement Year Page City/County City/County No. Name 60 STATEMENT OF REVENUES, EXPENSES 5020 HOSPITAL of AND CHANGES IN RETAINED EARNINGS _ Fund No. Fund/Fund Group Name Cont. 87 (1) 12) (3) (4) (5) I -•. Account ACTUAL PRIOR YEAR Number Description OPERATING REV NUES 343800 Hospital Charges (Other) TOTAL OPERATING REVENUES OPERATING EXP NSES 440210 Administration 440220 Facilities 440230 Medical Care 440240 Dietary 440250 Laundry 440260 Housekeeping 440270 Recreation 1280 Pharmacy AL OPERATING EXPENSES RATING INCOME ADD: NON-OPERATING REVENUE 361000 330000 Intergovernmental Revenue g LESS: NON-OP RATING EXPENSES 490200 Debt Service Interest a OPERATING TRAIISFERS IN OUT NET INCOME TO RETAINED EARNINGS -TAINED EARN NGS July 1 , 19 t tOR PERIOD ADJUSTMENTS TAINED EARNINGS June 30, 19 BARS F Fnr� M-17 Nnv 1977 Y Statement Year Page City/Counjy No: Name STATEMENT OF REVENUES, EXPENSES 6t 5030 NURSING HOME of AND CHANGES IN RETAINED EARNINGS 88 Fund No. - Fund/Fund Group Name - cont. 111 (2) (3) (4) 151 Account CURRENT YEAR PRIOR YEAR Number Description OPERATING RFV--NUFS� 343800 Nursing Home Charges 440120 Fnri]itjgc 440350 laundry 440360 Hwi�pkepping 440370 Rperpatian 440380 Pharmary TOTAL OPERATTiG EXPENSES OPERATING IN )ME -OPUATING REVENUE ADD4 NON 310000 Taxw; 'i6lnnn Interest Earnings QPFRATTNG TPUSFFR- TN (011T) NET INCOME TO RFTATNFn FARNTNG.�% RETAINED EARNINGS July 1 . 19 Prior Period Adfijtments RETAINED FARNIINrs junp 30. 19 BARS Form M-17, Nov. 1977 'C9— 88 11 City/county No. Name Statement Year Page of Pages 5GOO ENTERPRISE COMBINING STATEMENT OF CHANGES Fund No. Fund/Fund Group IN FINANCIAL POSITION Account Number Description SOURCE OF WORING CAPITAL: NET INCOME ADD: ITEMS NOT REQUIRING WORKING C P. Depreciation ADD: OTHERSOURCES OF WORKING CAP. Proceeds from Bonds Contributions Formerly Restricted A TOTAL SOURCES LESS: USES OF FUNDS t Pijrrhaqpq 6 P Addn' l Restricted Ass ts Other increases in Long Term Assets or decreases in Lona Term Liabilities TOTAL USES INCREASE DEC EASE IN WORKING CAPIT L BARS Farm M-18, N v. 1977 v .8 Ot 11 N. 88 City/County No. Name Statement Year Page of Pages 5000 ENTERPRISE COMBINING STATEMENT OF CHANGES Fund No. Fund/Fund Group IN FINANCIAL POSITION - cont. Account 5020 5030 5400 _TOTALS Number Description HOSPITAL NURSING SOLID WASTE (OPEN) Current Year Prior Year ELEMENTS OF NIT INCREASE (DECREASE) If WORKING CAPITAL: 10100 Cash 16100 Investments 12200 Accounts Receivable 13100 Due from Other Funds 15100 Inventory 20100 Warrants Payable 20700 Vouchers Payable 20400 Contracts Payable Other NET INCREASE DECREASE) IN WORKING CAPI AL ote: s ine to a ante with increase or decreise in working c of al from a evi us page. F- 8ARS Form M-18,Nov. 1977 III . FINANCIAL STATEMENTS _ cont. C, INDIVIDUAL STATEMENTS - BY FUND GROUP ], INTERNAL SERVICE FUND A. COMBINING BALANCE SHEET B. STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS C. COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION a�' 07 Statement Year Page City/County No. Name - b COMBTNINr, BALANCE SHEET � 6000 INTERNAL SERVICE of Fund No. I Fund/Fund Group Name 88 (1) - (2) '(3) - (4) 151 Account CURRENT YEAR PRIOR YEAR Number Description CURRENT ASSET! : 10100 Cash 13100 Due from Other Funds 15100 Inventory TOTAL CURRENT ASSETS PROPERTY, PLAT & EQUIPMENT: 18100 Land 18200 Buildings 18400 Impro. Other than Bldg. 18600 Machinery & Equip, ALLOWANCE FOR DEPRECIATION ) ) NET: PROPERT PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES A D EQUITY CURRENT LIABILITIES: 20100 Warrants Payable 20200 Accounts Payable TOTAL CURRENT LIABILITIES LONG-TERM LIA ILITIES: 23300 Advance from fund TOTAL LIABI I S FUND EQUITY: -4A 36300 Contribution from fund 27200 Unres. Retained Earnings TOTAL FUND EQlITY TOTAL LIABILI IES AND FUND EQUITY BARS Form M-17, Nov. 1977 10 Statement Year Page City/County City/County No. Name 1_ STATEMENT OF REVENUES, -6k V 6000 INTERNAL SERVICE of EXPENSES AND CHANGES IN RETAINED 88 Fund No. Fund/Fund Group Name EARNINGS (1) (2) (3) (4) (5) Account CURRENT YEAR PRIOR YEAR Number Description OPERATING RFV :NIIFrN- (I igt) 361(lot) Invastment Earninge NON-OPERATING EXPENSES RFTAINFI) 1- 19 BARS Form M-17, Nov. 1977 11 Statement Year Page City/County City/County No. Name STATEMENT OF CHANGES 6000 INTERNAL SERVICE of IN FINANCIAL POSITION 88 Fund No. Fund/Fund Group Name (1) (2) 131 (4) (5) /account CURRENT YEAR PRIOR YEAR Number Description NET INCOME nanrariatinn USES OE WORKING CART191 NEI INCREASE (DECREASE) IN WORKING CAPTIAI 101 Of) Cah irlino Inventory NET INCREASE 'DECREASE) IN WORKING f-ARTIAl BARS Form M-17, Nov. 1977 III , FINANCIAL STATEMENTS _ cont. C; INDIVIDUAL STATEMENTS BY FUND GROUP a TRUST AND AGENCY FUND GROUP A. COMBINING. BALANCE SHEET ALL TRUST FUNDS B. COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE - EXPENDABLE TRUST FUNDS C . COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - PENSION TRUST AND NON-EXPENDABLE TRUST FUNDS D. COMBINING STATEMENT OF CHANCES IN FINANCIAL POSITION - PENSION AND NON-EXPENDABLE TRUST FUNDS E . COMBINING STATEMENT OF CHANCES IN ASSETS AND LIABILITIES - AGENCY FUNDS i 07 67 87 City/County No. Name Statement Year Page of Pages 7000-7100 TRUST FUNDS - Fund No. Fund/Fund Group COMBINING BALANCE SHEET ALL TRUST FUNDS Account Pr6TESi?c{_7R-l(_ 1jLomesr c1 7J9_ _ ee�o._rnfTi0-,,,S CLr �f'�,sr�pr_�`T /�L.✓. SuslensE- Number Description 9 0 7o wo 7050 7070 T/i(D (OPEN) ASSETS: F T- 10100 Cash 399111 70 /0 IRO -7 8 ,So 66 00 16100 Investments 12200 Accounts Receivable 72100 Due from Other Funds TOTAL ASSETS 399111 16a,35 4 7aO IQR a71 V3 .S066 LIABILITIES At D FUND BALANCE LIABILITIES: 1/00 Ode, Te o-lhet �vn�5 �jo66 op 20200 Accounts Payable /oa35 4� 7ap .2713 TOTAL LIABILI IES va35 4 a7! ob(P 70 FUND BALANCE : 25--- Reserve for 25--- Reserve for -------- 25--- Reserve for 27100 Unres. Fund Balance 39 70 TOTAL FUND BALANCE �- TOTAL LIABILI IES AND FUND BALANCE 3111 L O /0,235 a71.3 p lop BARS Note: This schedule continued on next page. Form M-18,Nov. 1977 q 07 68 87 City/County No. Name Statement Year Page of Pages 7000-7100 TRUST FUNDS COMBINING BALANCE SHEET - Fund No. Fund/Fund Group ALL TRUST FUNDS - cont. TOTALS Account - -- - ----- ---- ------------ -----------°-- --------------- Number Description r719a -y�cf (OPEN) (OPEN) Current Year Prior Year ASSETS: 10100 Cash Y314 Dv --t-- a 0231 16100 Investments 12100 Accounts Receivable 16200 Accrued Interest Rec. TOTAL ASSETS LIABILITIES IND FUND BALANCE LIABILITIES: 20200 Accounts Payable 3 TOTAL LIABIL TIES FUND BALANCE Reserve for Reserve for Reserve for 27100 Unres. Fund Balance g g do TOTAL FUND 8 LANCE tf38 00 8' S TOTAL LIABILITIES AND FUND BALANCE �b a3J BARS Form M-18, Nov. 1977 09 City/County No. Name Statement Year Page of Pages 7000-7100 EXPENDABLE TRUST ONLY COMBINING STATEMENT OF REVENUES, EXPENDITURES Fund No. Fund/Fund Group AND CHANGES IN FUND BALANCE Account Number Description (OPEN) (OPEN) (OPEN) (OPEN) Current Year Prior Year REVENUES: TOTAL REVENU S EXPENDITURES TOTAL EXPEND TURES OTHER FINANC NG SOURCES (USES) : 383000/52100 Transfer In (Out) Excess Revenues and th (Under) Expenditures and Other Uses Fund Balance July 1 , 19 Prior Period Adjustm Fund Balance June 30, 19 B ARS Form M-18, Nor. 1977 City/County No. Name Statement Year Page of Pages 7000-7100 WUFLTIETRNN COMBINING STATEMENT OF REVENUES, EXPENDITURES Fund No. Fund/Fund Group AND CHANGES IN FUND BALANCE Account Number Description 165000 riffc And rnntrihijtJnj&.— -410000 Taxes Apri Other Sources Over (under LXpenditures Fund Prior Period Ad 'ustmt . Fund Balance hune 30 19 BARS Form M-18, Nqv. 1977 4 City/County No. Name Statement Year Page of Pages 7000-7100 S " Fund No. Fund/Fund Group COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION Account _ Number Description no n�priatlnn USES nE WORKING CARITAl 16100 lAvQSflPQP4S 2n]no Warrant,; Payablp BARS Form M-18, Nov. 1977 12 73 88 City/County No. Name Statement Year Page of Pages 7100-7999 AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN Fund No. Fund/Fund Group ASSETS AND LIABILITIES �.p Account Balance gpDITIONS DEDUCTIONS Balance Number Description July 1 , 19 June 30, 19 7200 AGENCY COMPOSITE ASSETS: 10100 Cash 11300 Tax.Rec.Delinq.Real 11500 Tax.Rec.Delinq.Pers. ' 11600 Protested Taxes Rec. ' TOTAL ASSETS LIABILITIES: 21210 Due to Special Districts 21220 Due to Stab? 21230 Due to Schools 21240 Due,fo Cities & Tows 21250 ,,Due to Other Agenci s TOTAL LIABILITIES BARS Note: This schedule continued on next page. Form M-18,*v. 1977 , n / 12 72 87 City/County No. Name Statement Year Page of Pages 7100-7999 AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN Fund No. Fund/Fund Group ASSETS AND LIABILITIES Account Balance ADDITIONS DEDUCTIONS Balance Number Description July 1 , lgxo June 30, 1981 7200 AGENCY COMPOSITE ASSETS: 10100 Cash jq9CjA13 80 q 95P773 6 0 1/ g l 11300 Tax.Rec.Delinq.Real 9971,2, o 9 5Z/7j69q &46 rqfQ 0 7 11500 Tax.Rec.Delinq.Pers. 115 102 Q" ► 0 7466 11600 Protested Taxes Rec. TOTAL ASSETS 710x8 6 6 l9 O LIABILITIES: 21210 Due to Special Districts ,3136 { / `1l�} / 51993 oZo9 21220 Due to State 1-7 9792 51 21230 Due to Schools 03.2593 7V 67 �6m6l 21240 Due to Cities & Tows l l 1(o I OR A 21250 Due to Other Agenci s a5 0o Rc<,o,0 �;t vncrtL -TAY 6135.qgis 76 0 7 019 43 TOTAL LIABIL TIES $ 6 b 66-7 90 / 4 90 BARS Note: This schedule continued on next page. Form M-1 B,Nov. 1977 11 73 87 City/County No. Name Statement Year Page of Pages i 7200-7999 AGENCY FUNDS Fund No. Fund/Fund Group COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - cont. Account Balance ADDITIONS DEDUCTIONS Balance Number Description July 1 , 19 :% June 30, 19F1 7910 PAYROLL FUND ASSETS: 10100 Cash o 6 8 LIABILITIES: 20100 Warrants Payable 6Q67 0/0,37 21220 Due to State 7920 REFUND REVOLVING ASSETS: 10100 Cash a3 0 7 Z5 as 2jt- LIABILITIES: 20100 Warrants Payable 49 6 0 o7 20200 Accounts Payable ,2710') r{mtd B 4.iCF- a o/ 380 V / 7930 CLAIMS FUND ASSETS: 10100 Cash 3 -W 677 LIABILITIES: 20x00 Payable 43 Y �/ 117/943"-YA 697 / 2 BARS FINANCIAL STATEMENTS _ cont. C. INDIVIDUAL STATEMENTS 9. GROUP OF ACCOUNTS A. STATEMENT OF CHANGES IN LONG-TERM DEBT B. STATEMENT OF CHANGES IN GENERAL. FIXED ASSETS - BY SOURCE 14 Statement Year Page City/County City/County No. Name STATEMENT OF CHANGES IN LONG-TERM DEBT 74 LONG-TERM DEBT 9500 of GROUP OF ACCOUNTS Fund No. Fund/Fund Group Name 87 11) (2) (3) (4) (5) Account Balance Additions Balance Number Description July 1 , 1950 (Deductions) June 30, 19`61 17300 Amount Available 17400 Amount to be Provided �-- TOTAL ASSETS DEBT PAYABLE: 23100 Bonds Payable (List) 23600 Notes Payable (List) r 500 Contracts Payable (List) t TOTAL DEBT PA ABLE BARS Form M-17. Nov. 1977 +R 13 75 1 87 City/County No. Name Statement Year Page of Pages 9000 GENERAL FIXED ASSETS STATEMENT OF CHANGES IN Fund No. Fund/Fund Group GENERAL FIXED ASSETS - BY SOURCE Account Imp. other Machinery & Construction Number Description Land Buildings than building Equipment in Progress Total BEGINNING 711 'Balance oa co 33a oSg 2L 615 /V?0 ADDITIONS FRO 28100 General Fund 28200 Spec. Revenue Funds 28300 Spec. Assess. Funds 28400 Gifts 28500 Federal Grants 28600 State Grants 28700 Local Grants 28800 G.O. Bonds Mannar 10000 TOTAL ADDITIO S $— @ 9- DEDUCT: Sale of Assets Loss Trade-In WIN TOTAL DEDUCTI NS END OF FISCAL YEAR BALANCE 6'-30-911 , 700 op 3.k 089 Ol (,l$/ 0 5 BARS Form M-18, Nov. 1977 15 76 87 ity/County No. Name Statement Year Page of Pages L FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS Account Cash Transfers Cash Number Description Balance Receipts Transfers Disbursements Out JBala38e 1 8 Jul 1 1980 In 1000 General / x/83 690 89 R2 0 Sb 4410111 OR 2000 Special Revenue Funds: 2110 Road .2 80Ato Os" S 3 2120 Poor O/ 2130 Bridge .?o at. 2140 Weed Control ae YA O 2150 Pred. Animal Con 2160 County Fair 3$ AL 11091, 2170 Airport 2190 Noxious Weed Cont t 2220 Library / - 112,203 2250 Planning Sqqq 71 j0/ p iq 2280 Sr. Citizens 6 .q 0 0a o3 2290 Cnty. Ext. Agent 03 D 3$ 2310 Soil Conservation 2430 Junk Vehicle (M.V .D. ) 22j,0 L31 -2 9 gg 7 m m 2710 Fed. Revenue Shar'n -33"7 1,*7 13 17 -708 2& / 2750 C.E.T.A. Program 2180 District Court -T.2 3 3Va4l 908,181, s 05, es a SAO o BARS Note: This schedule continued on next page. Form M-18, Nov. 1977 15 77 87 t4/County No. Name Statement Year Page of Pages ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS _ ront- Account Balance Receipts Transfers Disbursements Transfers Balance Number Description Jul 1 19 In Out June 30, 19 Other Special Revenue Funds (List) So 3 O Ad 7,V6 o 119 0 3 J,2094 no / 3 Note: This schedule continued on next page. BARS Form M-18,Nov. 1977 p , 42- _ 15 / 78 87 City/County No. Name Statement Year Page of Pages ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS _ Account Cash Transfers Transfers as Number Description ,u 9 o Balance Receipts In Disbursements Out June 19 3000 Debt Service Funds: (L'st) 4000 Capital Projects Fund : (List) o 5400 Solid Waste a 66, / F6-to] BARS Note: This schedule continued on next page. 15 79 87 (�ity/County No. S ! ✓ Name Statement Year Page of Pages ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS - cont. Account Cash Transfers Transfers Cash Balance Receipts Disbursement Balance Number Description Jul 1 1990 In Out 6000 Internal Service Funds: (List) 7000 Trust Funds: (List) 7010 Police Reserve 7020 Fire Relief 7030 Cemetery Per etua 7040 (Open) _ 7050 (Open) 7060 Public Administrator 7070 (Open) 7080 Tax Deed Land BARS Note: This schedule continued on next page. i�.• o- N-m ' 9'7 .. IV. SUPPLEMENTARY SCHEDULES A. COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS — ALL FUNDS Be GENERAL STATISTICAL INFORMATION C . PROPERTY TAX MILL LEVIES RECEIPTS D DISBURSEMENTS - ALL FUNDS Account mm=� • . Number Protested Tax m M-0 ins mom Homestead Tax &eliefw Clerk of Dis�_`Court�mwlvmfm��Wmm�=�M Escheated Estates M.V. Susp!Ense NOW pl�Wpffl�Mmm.ME .Offla"MI. m-■Mwffl_ JI-■�.M a . 15 81 87 ✓City/County No. v Name Statement Year Page of Pages ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS _ cont. Account Cash Transfers Transfers Cash Number Description Balance Receipts In Disbursements Out Balance Jul 1 19$ June 30, 19 7400-7749 Agency - State: 7410 State General 7430 Motor Vehicle Dispos 1 7440 University Millage 6 7450 Driver's Education o 1,0140 5-61 A3 6S QX:2 7460 Crime Victims ' Comp. o 7470 Gross Vehicle Wt. ( W) 10998 L7 7,2760 5 7480 Livestock Bounty 3-36 sp / 7490 Livestock Commission 7500 Livestock San. Board / 3 3 7510 Fish & Game Fines o o 7530 Public School Equal . 7540 State Permissive - El . 7550 State Permissive - H.S. 7560 Property Tax Admin. 7570 Vo-Tech Tuition 7580 Inheritance Tax Vol .3 7590 Judges ' Retirement `S S Qj J7qY 67 3 1 al o .S Y2 7 3 BARS Note: This schedule continued on next page. Form M-18, Nov. 1977 ty/County No. : N r % 82 87 Name Statement Year Page of Pages ALL FUNDS Fund No. COMBINED STATEMENT OF CASH Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS _ cont. Account Cash Transfers Transfers Cash Number Description JuBal1.1990 Receipts In Disbursements Out Balance 7620 Highway Patrol s 7640 E1 . Sch. Deficien y 7650 H.S. Deficiency ss o 3 o 7680 Battered Spouse r 7690 Fish and Game (S N3) ° a 7710 SMB Reg. (y.50) (Other) List 0 7a9 o V. 00 �/ . 3 zoo 0(y /d 41s 3 dy 83 BARS Form M-18 A'rin Note: This schedule continued on next :)ac(, . I '977 15 = City/County No. ri Name Statement Year Page of Pages ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS - cont. Account Balance Receipts Transfers Disbursements Transfers Cash Number Description J 1 19-96 p In Out Balance n 7750-7849 Agency - Schools: 7750 General School a 6 8 O o 7760 District School ` n ` o 7770 High j ol 7780 H.S. rement 7790 H.S. sportati n 7800 H.S. fer c 7810 El . Retirement 179 Z6,eI At. 774P 77 4/1 4 gqmAs 7850-7899 Agency - Cities & Towns: O r d 5 n 3 BARS Note: This schedule continued on next page. Form M 18, Noc 1977 1 19 1 A 1 • ' 1 1 • � 1 :111 . - ' - . ®■-■-�-■-■-■ _■-.-■_■-■-■ - -■-■-._■-■-■ rim- M MMr P.=I I •ri UUM m �I')Cs-Z7rT=fM1t_ "r'!• f",_j-'•J�i/L�iI':1�7 Le Alloff-A P, � , / E Mai I ® Description , N SUR.Wffir"M MOM Deposits -■-■-■-■--■-■ Outstanding Che IBM ffffil ". Investments ADD: Cash and Cash Items on Hand 1 , , 1 '1 �� ' • � • . ��L2-2'.Gi�!1�.�"'�.cpLUIt.zG%] TOTAL ACCOUNTED 1' �� f • • .r-S �1'1'-FrJFi�cfl `- •� �:bti GENERAL STATISTICAL INFORMATION CLASS OF COUNTY S' COUNTYSEAT . . . . . . . . . . . . . . . . . . . . . REGISTEREDVOTERS , , , , , , , , , , , , , , , , , , FORM OF GOVERNMENT, , , , , , , , , , , , , , , , , , Oamm , ssio /) POPULATION OF COUNTY , , , , , , , , , , , , , , , , , 7 U 4 Q LANDAREA . . . . . . . . . . . . . . . . . . . . . . 13 7 MILES OF ROADS, , , , , , , , , , , , , , , , , , , 31. 50 COUNTY TAXABLE VALUATION . . . . . . . . . . . . . . )), 565, y5a ROAD TAXABLE VALUATION . . . . . . . . . . . . . . . . q 95Q - 86 - PRO PFRTY TAX MILL LEVIES FuKD/ACTIVITY MILLS General 27.00 Bridge 6.00 Poor 12.36 Agricultural Agent •95 Fairs 1.00 District Court 4.00 Weed Fund 1.75 Library 3.00 Senior Citizens .50 Road 17.00 Emergenct Road 2.00 Predatory Animal 15t a head on sheep Boulder T.V. $8.00 for regular $5.00 for low income Solid Waste family $42.00 Rental 85% Mobile Home Ct. 90% Trlr camps 5 hookups per unit D.A.V. 50% Church parsonages 50% Low income, churches, scnools clubs, lodges & halls - no assessment Basin T.V. $20.00 - 88 - J Date January 18, 1982 MONTANA DEPARTMENT OF ADMINISTRATION and the COUNTYBW% SION COUNTY, MONTANA of In accordance with Section 7-6-2203, MCA, I hereby transmit the Count! of Jefferson Co. Annual Financial Report as of June 1981, for the fiscal year then ended. This report has been prepared following the requirements of the Depalrment of Administration as set forth in the BARS Manual , and the data as presented is accurate in all material aspects. It is presented in a manner designed to fairly set forth the financial position and result of operations of the County and its various funds, and that disclosi.--s necessary to enable the reader to gain an understanding of the Count!'s financial affairs have been included. Respectfully submitted, COUNTY CLERK AND RECORDER • Jefferson • NAME OF COUNTY