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ANNUAL: 1982 - ANNUAL FINANCIAL REPORT MONTANA DE +RTNLNT OFAD.".ilN1STRATiOh Cap. of St +tion, Helena, Montana 59620 � c k Montana gg All County of Annual Financial -r Report - k Of THE S ' ^y Y , Y Fiscal Year Ended 4 u n e 30, 19 � q.� sa sa r .5r „4' .1 y 2✓ P M" , .LY ,S',+ys � Y.r 3 YrkrrM 9si(ES - s13,ais. µho-6/11/82 r RAM '4 om �. tip'F«�an TABLE OF CONTENTS Page I . letter of Transmittal 1 II. Elected Officials 2 I�. Financial_Statements A. Combined Statements - All Fund ups 1 . Combined Balance 3 heet 3 2. Combined Statement of Revenues, Expenditures, and Changes in Fund Balance - All Governmental Type Funds 4 3. Combined Statement of Revenues, Expenditures, and Changes 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 Statem_en_ts_._b_y_-F-und Group_ 1. Ge_n_eral Fund a. Balance Sheet 18 b. Statement of Revenues, Expenditures and Changes in Fund Balance 19 - 24 2. Special_ Revenue Fund Group bi a. Comning 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_Pno ts_Fund_ Group a. Combining Balance Sheet 52 b. Combining Statement of Revenues, Expenditures, and Changes in Fund Balance 53 5. Spe_c_ial_Assessment Fund Group_ a. Combining Balance Sheet 54 b. Combining Statement of Revenues, Expenditures and Changes in Fund Balance 55 - 57 6. Enter rise 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 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_Group_ __.cont._ Page 8 Tr_us_ t and Nency_Fund Group cont. 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. Group Accounts a. Statement of Changes in Long-Term Debt 75 b. Statement of Changes in General Fixed Assets - By Source 76 IV. S__upplementa_ry 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) Leslie J. Sodorff 12/31/82 COMMISSIONER Delbert M. Bullock 12/31/84 COMMISSIONER Glen A. Stevens 12/31/86 ASSESSOR Donald L Larson 12/31/82 ATTORNEY Cecil L. Woodgate appointed until No. Election AUDITOR none CLERK AND RECORDER Joanne P. McFarlane 12/31/82 CLERK OF DISTRICT COURT Viola M. Trettin 12/31/84 CORONER Leonard G. Scott 12/31/82 JUSTICE OF PEACE Joe Miller 12131182 JUSTICE OF PEACE PUBLIC ADMINISTRATOR none SCHOOL SUPERINTENDENT Mercedes Vosburgh 12/31/82 SHERIFF Harold DeMers 12/31/82 TREASURER Eva Rieker 2/28/83 2 - s 1 III , FINANCIAL STATEOENTS A, COMBINED STATEMENTS - ALL FUND AND ACCOUNT GROUPS 1. BALANCE SHEET Z. 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 Ol STATEMENT YEAR CITY/COUNTY NO. NAME of Pagc. COMBINED BALANCE SHEET ALL FUND AND ACCOUNT GROUPS FUND NO. FUND/FUND GROUP GOVERNMENTAL FUND TYPES PROPRIETARY FIDUCIARY FUND TYPES FIAD TYP ACCOUNT GROUPS PCCOUnd SPECIAL DEBT CAPITAL SPECIAL INTERNAL TRUST AND r Fund GENERAL REVENUE SERVICE PROJECT ASSESSMENT DESCRIPTION ENTERPRISE 6LN_PAL TOTALS No. FUND FUNDS FUNDS FUNDS FUNDS SERVICE FUNDS AGENCY FIXED LpDiBTERM (MEMORANDUM FUNDS Ft!NDS ASSETS Di BT ONLY) ASSETS: 10000 Cash 570,79P, 1W 3a509 / / a ob /O1 89 3394 b7 0 16000 Investments �-- -- axes ssessments _celva - - ------- �- n000 f /60 567 o ao le o .21,515 9 c _ — — 76 19 I 12000 Other Receivables I I ------ -- 13600 Due from Other Funds/Govts. 14000 Prepaid Expenses 15000 Inventories _ 70000/16000 Restricted Cash/Investments 17000 Other Debits �t[o9 4 alb 18000 Fixed Assets (Net of Deprec ) ( 615140 5a (n15 I D 5a TOTAL ASSETS 73113 AZi 6/ y03 6 16ya 1061 /a3 / /4/3470 -7y 5 /do 169 4 3 571 LIABILITIES AND FUND EQUITY LIABILITIES: 20000 Short-Term Payables (0/Iq 3 07 0 o 45 a13 19 5 3 21000 Due to Other Funds/Govts. _ 6 9 0 39 39 I 22000 Deferred Credits 23000 Lon -Term Liabilities 24000 - Other Credits TOTAL LIABILI IES 43- (,11'1 37 66993 03 1 531 1 3 d16 FUND EQUITY: _ 26000 Contributed Capital _ 25000 Reserves I Iy511 r7 o6 I 45 23000 nreserve a a76e1 arn- 1 ag 1 _ _ 06 6S/ 66$ 6 37 6 ings. and Fu d O(Q 28000 I yestm nt in General 61s f ao s 6/s 1 0 TOTAL FUND EQUITY 3/34 / a o 56`fad S' Ig $ 6a I 6 6 3 TOTAL LIABILI IES AND FUND EQUITY 3134 /a 03 /6 7a ob la 15 a13 O I-A 1 69 7 BARS. See Notes to Financial Statemnts. (Section V of this report.) From M 19,Nov.1977 2 COMBINED STATEMENT 4 gg _ STATEMENT _ YEAR Page of Pages CITY/COUNTY NO. NAME ALL GOVERNMENTAL OF REVENUES, EXPENDITURES, AND FUNDS FUND NO. FUND/FUND GROUP CHANGES IN FUND BALANCE FIDUCIARY TOTALS GOVERNMENTAL FUND TYPES FUND TYPE (MEMORANDUM ONLY) Account/ GENERAL SPECIAL DEBT CAPITAL SPECIAL EXPENDABLE Fund DESCRIPTION FUND REVENUE SERVICE PROJECI ASSESSMENT TRUST CURRENT PRIOR No. FUNDS FUNDS FUNDS FUNDS FUND YEAR YEAR REVENUES: 310000 Taxes S(o7 0 9 5OA 6 9 11n 30$ 7. 5 5?3 320000 Licenses and Permits 13,1 o =36907 307 330000 Inter overnmental R67 5d9 b _ L 66$ 00 55 31 /l 5"� 6 __ 340000 Charges .for Service '1?. N 11Q3 6y5 yy73o 3 / 350000 Fines and Forfeitur -- /$90 5 00,5 to- TOTAL _ 360000 Miscellaneous Revenb 414 b8' l b o 3 / 6 365 $ 5 REVENUE 5 195 36 0 0/ /&9 69 551..q 3 65 EXPENDITURES: 410000 General Government o 0 113 4 9 6 3 3 9 3 5 3 420000 Public Safety 159 53 6596 9 366 1754, 4735 35 0 qq 430000 Public Works 310 01413 _ 535 �3 9 -3- 53/ 8 _ 440000 Public Health 0 38' I a l oo 1 lyo 00 93 950 '75 5 450000 Social & Economic Services /4 0 00 113 174 460000 Culture & Recreation — 51 x{87 9$ _ / V/, 9 32(94A b7 470000 Housing & Comm. Devel . — 480000 Conser. of Nat. Resources — 716 c/ _ /6 490000 Debt Service — / O _ 510000 Miscellaneous 61/b oo — 61//0610 b I 5 TOTAL EXPENDI Miscellaneous 0 0 r7 99 8 - 17 (, l 57 51 9 3 OTHER FINANCING SOURCES (USES): 381000 Proceeds from G.O. Bonds 382000 Sale of Assets 383000/521000 Transfer in out Excess in enu(u an t er 151, 79A 53 4 1.5-41 3 4139 9 5 _ Expenditures and Other Use Fund Balance July 1, 19,61 Sao 143 II 370 $$0 3 (c8 5 O y �/ Prior Period Adjustments 4141 3 (o O oG Jrb G 10 5 fund Balance June 30, 19 g� 3.13 d Go(e d8 19 56aa, s8 ! 110 115 BARS From M 19,Nov.1977 COMBINED STATEMENT 5 88 STATEMENY YEAR Page of Pages i CITY/COUNTY NO. NAME ALL GOVERNMENTAL OF REVENUES, EXPENDITURES, AND FUNDS FUND NO. FUND/FUND GROUP CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAI FUN SPECIAL REVENUE F DS DEII URVICE F11 DS Account/ - VARIANCE- VARIANCE- Fund DESCRIPTION BUDGET ACTUAL FAVORABLE BUDGET ACTUAL FAVORABLE BUDGET ACTUAL FAVORABLE No. (UNFAVORABLE) (UNFAVORABLE) ;UNFAVORABLE) REVFNUB- -Taxes 319 30 0 q3173 316 83o55 og 567yo 94 ?43,lq .— «< � R l 77 bo a 6� 0 4 6 10 000 oo 43 ! q o a3 is o ➢_.__ ergnvarnmenta7 alb oo a7N305 85 7443 a162(00o a675g a6 (513 G 140000 Ch�rnec fnr_Servi ce /7'r I oo b r < Qo _9,aao oo !4 413 85 ( 5 903 E —3zQUQD--_-- d rfeiture<_ /6 000 00 8 o a 9a$ $ — uc Revanne_c _ 1/O 106 0o a7 (�$' I I 571, q9 79-lq9/ 00 66 o_qj6 S FXP 4 z/,3,o 7 66 SG 4.o o 17q <dao o I Iq 1 149 5R5 08 58 751 U 00.77319(1 410000 overnmpnt 406 a4 a ff 3110 g8 p 60 0 0 5 BN 3 6 d 16o y 331 I a 8 9615 5 2 _11vj 93 3 17 5y/ oo 76,51(,o 9y hli, `{69 la 6 / loo 0o 516, 355 6o _ol a3 d� lI 5 119 39 -AAQQO0 St199 o 0 38' 06 7/00 00 la1 00 o0 3,v0o 00Qo 00 �_ o oo7a8,7( 9 1/377 _ 7/ /553 a3 -4h-�� Culture & Recreation - — 5G,1/Q5 00 51 yr; 9 9 7 0 0000 Housing & Comm Deyel _ — _ Debt SpryiLe_ 00 00 776 4o / g — Miscellaneous G7o o b o 45 S37 S 7a 068 3 487 61 995 o7 749.993 6(,16 P. do OTHER FINANCT1113 SOURCES, (11SES)- 381000 _.Proceeds fnQm_G_o__fiands_ -382ono Sale of Asset� Iranqfpr In (out) Excess Revenues and Other 15%Aga a29 767 95 -Fund-B 1 Sao 13 1 37o g8o 3 1 6 640 90 June 30 19YA 2 31,3 4 7 a Gob 2Y9 I Fans From Note: This schedule continued on next Pyge, M�t9.Nov, 1g1] 03 COMBINED STATEMENT STATEMENT VEAP Page of Pages CITYXOUNTV NO NAME OF REVENUES, EXPENDITURES, AND ALL GOVERNMENTAL FUNDS CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FUND NO. FUNDIFUND GROUP SPECIAL ASSESSMENT FUNDS Account/ Fund - VARIANCE- VARIANCE- VARIANCE- No. DESCRIPTION BUDGET ACTUAL FAVORABLE BUDGET ACTUAL FAVORABLE BUDGET ACTUAL FAVORABLE (UNFAVORABLE) UNFAVORABLE UNFAV L TAypq _ G o 5oa,4 sb 45 I D b $ 1A 5 0 mits _ _ 0 6 58633 0$ 3 y1 4,X e0 W 64,9 00 -0 9314 0o S5A31 10 9 173 A� —34DODfL— Charges for Services— e 61Y5 50— a6 50 _ 36 00 144..-730 54 00169 54 I to Do 0 0o I o 5 90� /97177136 197 r/31 6f 3 93 1$ 6 / 3 3 8 17o t /95 367 o 1 96a 70 0 01 /b 6 55 `16 0 517 5 SI 5 b 916,5A 1 1 420QQQ —Public Safety 5 0 6 3 87 34,6 b V 3 0 _ b 6 133 77 4, 1 b43b 535 3 b o 440000 2uhlir. Health IS 006 00 / !yo 0 oo 114 99 6o 33 50 5q 30.318 ob 3 3 9 460000 --Lu-�ecreatinn 56 loo 0 00 17 6 00 00 00 5 00 MigrPlIanprum Q83,qM 64 I V/ 37 64/ 6 53 7 0 382000 Sale of Aggets -- — Excess Revenues and Other 54.9 S - y39 9 $ Expenditures anti Other --- - -- g? M. 91q 0 o6 56 z S6 yaa g /39 o4,f 3'� BAPS From M 19.Nov.1971 111 .tll 111 y !• •� �' tl 1 ' t! 1 1 -■-■-■ 1111 . . . ' • - . �� ��-■ MIT MOO ' 1111 . . . • . - _■_.-.-.-.-. .1111 u : • -. � ■ ■-■-■-■� 1111 . . . - ■-■-■-■-�-■ 111 1• :! 1 1 . ' 1 ��-■®■_■-■ IM ■��-■�� IIIt . •. • . 1111 1 - . -■-■�■-■-■-■ 5 City/County No. Name Statement Year Page of Psget N E , JN ST COMBINED STATEMENT OF CHANGES Fund No. Fund/Fund Group _ IN FINANCIAL POSITION Account PROPRIEWY Number Description *Fntprnriqp nternd on- x en ns10n NET INCOME Dpnrpciatinn Contributions TOTAL SOURCES USES OF wnRK14G CAPITAI , Fixed A "t Purchasps Rand Payments InTai WORKING CAPI1111 I BARS Note: This schedule continued on next page. Farm M-18, Nov.*7 * Note: Be sure to include all enterprise funds such as Bond Sinking ark Interest Replacement and Depreciation etc. ( City/County No. Name Statement Year Page of Pages ENTERPR ISE, INTER. SERV.Fyp 5000, 6000, 7000 N nN T COMBINED STATEMENT OF CHANGES Fund No. Fund/Fund Group IN FINANCIAL POSITION - cont. Account PROPRIETARY F Number Description Int * erna Non- ension Expend. P Current Year Prior Year (DFCRFASF) IN WORKING CAPITAL 1 ;1 nn Tnvpntnr.y Contract, PaYahle Note: T is line to b lan a with increase or deer T i w r ing cape a rom prev ou page. 7- �� *Note: Be sure to include all enterprise funds such as Bond Sinking and Fam RS M•18,NoG�I977 Interest Replacement and Depreciation etc. 1 f III , FINANCIAL STATEMENTS C. IADIVIOUAL STATEMEATS 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 - dOXIOUS WEED - LIBRARY - SENIOR CITIZENS - PLANNING - EXTENSION AGENT - CRIME CONTROL - .JUNK VEHICLE K V.D. ) - FED. REVENUE SHARING - C . E.T.A - DISTRICT COURT 1 - OTHER FONDS CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS June 30, 19 io 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) . f 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 i 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. 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 1 interest carried on investments . Revenue from State and Federal - 11 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont. y June 30, 19 7 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 waqes, 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 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 . 13 - CITY/COUNTY OF NOTES TO FINANCIAL STATEMENTS - cont ' June 30, 19$A 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 e-14 5/ :F Fund /4kcf Fund $_ 66 '793 -6 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 Count Employee Public Employees ' Retirement System 6.20% 6.00% $ —30/ S_O % a Sheriffs ' Retirement System 7.550% 7.000% t( Teachers ' Retirement System 6. 312% 6.187% f - 14 - CITY/COUNTY OF .Je Mare aN NOTES TO FINANCIAL STATEMENTS - cont. June 30, 19Ya 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 ST o Nnd � Co. LQa Q ( --r� yar+rs 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 /1Lessee nn Leased Property of Lease Annual Rental* dI *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. - 15 - 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* 7202-Legal Defense Fund-US- Jef . Co. Filed 12/13/82 Refund of Property Tax 7217 Burlinqton Northern Refund of Property Tax l Filed 1/19/83 _ I t *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 1000 +52,317-44 Transfer of rash 1000 2 177.03 Refunds 1000 (40.58) Misc. A101 1000 _ +1 123.80 Correction 2110 (567.85) Refunds 2110 (1 .498.40) Correction of A101-1822 2120 (393.95) Refunds 2130 (53. 10) Refunds 2140 (76.41) Refunds S 2160 +8.384.00 Trans.cash from New Co. Park to Co. Fair T 2160 (15.88) Refunds 2180 — 12.35 Refunds P220 58.60 Refunds 9250 (31.16).__ Refunds ! 2280 (1 93) Refunds j 2290 (33.47) Refunds - 16 - I CITY COUNTY OF NOTES TO FINANCIAL TATEMENTS - cont. June 30, 19 Sa 8. Investments f Investments are held by the City/County Treasurer. At June 30, l9 b ; the following investment items were maintained: Interest Maturity Investment Item Fund Rate Date Cost / 545 /J// / : - _ , _ r•. - 17 - III , FINANCIAL STATEMENTS _ CONT. C . INDIVIDUAL STATEMENTS - BY FUND GROUP 1. GENERAL FUND A. CpMPARATIVE BALANCE SHEET B. S$ATEMENT OF REVENUES, EXPENDITURES AND CHANCES TN FUND BALANCE 06 Statement Year Page City/County City/County No. Name GENERAL FUND 18 1000 GENERAL of COMPARATIVE BALANCE SHEET 88 Fund No. Fund/Fund Group Name (1) (2) 131 (4) 151 Account CURRENT YEAR PRIOR YEAR Number Description 10100 Cash D 10200 Petty Cash D0 , 00 11300 Tax. Rec. Delinq, Real 6-05 -- s. o 20400 Contracts Payable 21100 Dup to Other Funds 7 n AgiANCP. 27100 [Inrpr - Fund Ralanrp 3 3.51 3 0i 3 l�9.a7 7313 BARS Farm MA7, Nov. 1977 a 08 Q �P 6AJ Statement Vear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 19 1000 GENERAL of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name BB ltl (2) (3) 141 E VAI� �ANC Account BUDGET ACTUAL FVdV AgNLCEE Number Description DNFAVORABLE REVENUES: 310000 TAXES: 311000 General Property Taxes 100 Real Property 33, it o0 200 Personal Property 300 Motor Vehicle 4773`9.6$' --301630•�0 312000 Pen. & Int, on Delin . Tax A^3 D, y 5Y 313000 Tax Title and Property Sales 0 �,00 315000 Corporation License Tax 5p.00 7//, 0 38 jo 318000 Severance Tax 310000 TOTAL TAXES Ila.936,oo 3113 T?3 Cr7 3 D 3.57 320000 LICENSES AND PERMITS: 321000 Motor Vehicle Lic. & Permit 20 5% New Use Tax /{y 2, o 60 Custom Combines 322000 Business Licenses & Permits 100 Alcoholic Beverages Scan, 0O 200 Professional & Occupatioral 300 General Business 400 Gambling Licenses & Permits 300 _� — 35, 500 Amusement 323000 Non-Business Lic. & Permits 100 Building a 200 Marriage —0 — X17 S �� 8 f 320000 TOTAL LICENSES AND PERMITS O 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants (List) 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 20 1000 GENERAL of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name Cont. BB 111 121 i (6m ) Account BUDGET ACTUAL LE UAL X1}1 Number Description 0 332000 Federal Shared Revenues 5a 0 c 00 0 375 oo 5q 5.00 333000 State Grants (List) Es4eP k. o o [� 1 334000 State Shared Revenues 10 i Liquor Tax Apportionment I 0 o / 60.06 a 4j. ob 20 Beer Tax Apportionment D 56107 30 Motor Vehicle Ad Valoreir 300,96 80 Co. Attorney Salary Con C Icao, o Ia0 0 00 337000 Payments-in-Lieu of Taxes 110 Forest Reserve 120 Taylor Grazing o0 op 51 A.O a.0 140 PILT 9b 6- 0-0 6-6 - o — 330000 TOTAL INTERGOVERNMENTAL REV. 5 �!l,.00 a43 on, 85 3,85 340000 CHARGES FOR SERVICES: 341000 General Government 40 Clerk & Recorder's Fees f 000 oo 31 Y. S .55 1 50 District Court Fees "230,60 go 60 5% G.Y.W. 70 5% Operator License 450-0,0 80 Planning Fees 342000 Public Safety 10 Special Sheriff Service ()00. o 2,j ark 16 8� S a 30 Board of Prisoners G rest — -5 G. BARS Note: This schedule continued on next page. Form M-17, Nov. 1977 08 ' J e4je o j Statement I 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. BB 111 (2) 131 !41 F vpp(55g11pg Account BUDGET ACTUAL �UARVIANCECE) Number Description - 343000 Public Works Charges 344000 Public Health Charges 345000 Social & Econ. Services 346000 Culture & Recreation Charges 340000 TOTAL CHARGES FOR SERVICES Do a o SQO.413 - 350000 FINES AND FORFEITURES: 351000 Justice Court Fines - 354000 Gross Vehicle Weight Fines 355000 Other Fines — o 350000 TOTAL FINES & FORFEITURES M, DoG • Oa D 360000 MISCELLANEOUS REVENUES: 361000 Investment Earnings ID 000.00 X25 5'LOa ! 8 362000 a a s &+ - o Yp,q3 e Yqo.q3 ) 365000 Contributions & Donations 3-OD -o 366000 Balance from Discontd. Funds . 00 —0 - 3.0 368000 Cancelled Checks/Warrants '75-00 ( a 500 o '2 o e k a ,t r m ©0 w> 360000 TOTAL MISCELLANEOUS REVENUES O OD q. 5 / 63. Q aW er �- 6 0 .o TOTAL REVENU S (o�f3 070,60 D D. BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. - 08 e e�9e� 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. BB ltl (2) (3) (4) VAV01hpNNgLCLEEE account BUDGET ACTUAL NFAOORABLE) Number Description U EXPENDITURES 410000 GENERAL GOVERNMENT: 100 Legislative Services v 200 Executive Services 300 Judicial Services $ 3 44 9,20, i 400 Administrative Services 500 Financial Services Z.19 S 600 Elections 700 Purchasing Services 800 Personnel Services 900 Records Administration oo �' 1000 Planning Research 1100 Legal Services � V' 1200 Facilities Administratio j 1300 Central Communication's 1400 General Govt. Engineering 1500 Estate Administration e©"D -o — D 1600 Public School Administra 'on p. O 1700 Central Stores 1800 Other General Govt. Services 410000 TOTAL GENERAL GOVERNMENT O a p 11 420000 PUBLIC SAFETY: _ 100 Law Enforcement Services a38 soy, 64 `1 0a3 g 200 Detention & Correction /"Z�L 300 Probation & Parole 4p 7,2ov 446 Z3 4,eyll.63 400 Fire Protection & Control 500 Protective Inspections 600 Civil Defense 3 I 700 Other Emergency Services 3 1 800 Coroner Services 5'5a, yb Z .241- 66 3 O 420000 TOTAL PUBLIC SAFETY 33-2- / a ff7 a go, /SR �3 y/ 483. -3 RS Form 9 rm M-17, Nov. 1977 Note: This schedule continued on next page. _ - -- - - Fo os `, 'je erft 1) Statement ear —P`ege 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 Cont. 88 (1) (2) 13) (4) V�/ 15I1 E Account BUDGET ACTUAL FA�ORAL� Number Description UN VOR B E) 430000 PUBLIC WORKS: 800 Solid Waste Services 900 3 ro- d o 430000 TOTAL PUBLIC WORKS /o {o ,,i 0. 0 440000 PUBLIC HEALTH: 100 Public Health Services 30 Vital Statistics a,o p ;73, 40 Re ulation & Inspection 33 Z1210 qx. 50 Disease Control 400 Mental Health 3 Sao,00 (,. 500 Other Clinics .76 5bo,00 3 , 36 .? 700 Insect and Pest Control 440000 TOTAL PUBLIC HEALTH 6 7a 3 89.SY lof 8/0.0 450000 SOCIAL & ECONOMIC SERVICES: 200 Veteran's Services 3 4160.06 Oo 84 450000 TOTAL SOC. & ECON. SERVICES J 00.00 / /ao-oo 6'6. 00 460000 CULTURE AND RECREATION: 100 Library Services 200 Fairs 300 Other Community Events 400 Park & Recreation Servic s 460000 TOTAL CULTURE & RECREATION r . 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 1 08 sy 2- J Statement Year Page un No. -4"uh ame STATEMENT OF REVENUES, EXPENDITURES 24 1000 GENERAL of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name 88 (1) ' (2) (3) (4( VAO NCE Account BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE 480000 CONSERVATIONS OF NATURAL RES: 100 Soil Conservation 200 Water Quality Control 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 4 /06)' 00 L oo S 511. 0 o 510000 TOTAL MISCELLANEOUS A JZ 555 9 '!o 04 8.a /33 41 TOTAL EXPENDITURES OTHER FINANCING SOURCES (USES)-. 383000/52100 Transfer In Out Excess Revenues and Other Exmnditures a nd Other Uses Fund Balance July 1 11 19YI 01q3- I Prior Period Adjustments S/ 3, 0 Fund Balance June 30, 19$ f7313,11. 97 i BARS Form M-17, Nov. 1977 III . FINANCIAL STATEME11TS C . I NJ I V I J UAL STATES TENTS Z. 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 - FED. REVENUE SHARING - C . E. T.A . 1 - DISTRICT COURT - OTHER FUNDS 07 288 City/County No. Name Statement Year of Pages 2000 SPECIAL REVENUE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account 2110 2720 2T 30 2140 2160 Number Description ROAD POOR BRIDGE WEED PREDATORY FAIR ASSETS: ANIMAL 10100 Cash a ya ya 5&& 11300 Tax.Rec. Delinq.Real '740,73o ab oo .9 ,6 0 o 11500 Taxes Rec. 19C°� Pers 11500 Tax.Rec.Delinq.Pers. 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Ta ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds Q 13200 Due from Other Govts TOTAL ASSETS O b S6 1 3 b O , .'� 'a 73 6 LIABILITIES FUND BALANCE LIABILITIES: 20130 Warrants Payable 20200 Accounts Payable 21700 Due to Other Funds 21200 Due to Other Govts. TOTAL LIABIL TIES Reserve for 27100 Unres. Fund Balance b b // 6 0 39 d .302 7 77 TOTAL LIABILITIES & FUND BALANCE aoy (a / 3 O 2-7 13, 773 y BARS Form M.,18,Nov. 1977 P 9 Note: This schedule continued on next page. � 07 26 88 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE COMBINING BALANCE SHEET _ cont. Fund No. Fund/Fund Group Account 2170 2190 2220 2880 2250 2290 Number Description AIRPORT NOXIOUS WEED LIBRARY SR. CITIZEN PLANNING CNTY.AGE ENTENSN NT ASSETS: 10100 Cash la Pa o / 11,389 /8 g5loq 5 11300 Tax.Rec. Delinq.Real aq,71,7 &9, 3.6go qg jl0/n l 11500 Taxes Rec. 19��' Pers. 3 6 11500 Tax.Rec. Delinq.Pers . 53 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds 13200 Due from Other Govts . I TOTAL ASSETS a 63 G 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 d74'-= d TOTAL LIABIL TIES & FUND BALANCE a`J { d6j �� r)J d,o BARS Farm M-16, Nov. 1977 9 Note: This schedule continued on next page. e. A� Fj 27 88 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE Fund No. Fund/Fund Group COMBINING BALANCE SHEET - cont. Account 2430 27 0 2750 2180 4740 Number Description CRIME JUNK VEHICLE REVENUE DISTRICT £metgCr CONTROL (M.V.D. ) SHARING C.E.T.A. COURT Di5A57-F- ASSETS: 10100 Cash $ _ e--_ a g 3 o to 11300 Tax.Rec. Delinq.Real 3Jr 0 11500 Taxes Rec. 10-g Pers yI 11500 Tax.Rec. Delinq.Pers �0$ 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Tax ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds 13200 Due from Other Govts TOTAL ASSETS .-44.4%5 qS1 16 LIABILITIES FUND BALANCE LIABILITIES: 20100 Warrants Payable [{O $ 21100 i Due to uther Funds 21200 Due to Other Govts. TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance 8 5 U TOTAL LIABILITIES & FUND BALANCE 3x585 95 109.3 O BARS Note: This scheduled continued on next page. Form M-19,Nov. 1977 07 g/- 8 Z— 2s 88 City/County No. Name Statement Year Page of Pages 2000 SPECIAL REVENUE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account a 4140 TOTALS LA-nd V S� FUND N0. FUND N0. FUND N0. --_---- ------ Number Description Current Year Prior Year 1n ASSETS: 10100 Cash OU qq 9,6 3a5og4 13 .-'3'M Ll15 11300 Tax.Rec. Delinq.Real a49 337 7 95aa 11500 Taxes Rec. 19-- Pers. 11500 Tax.Rec. Delinq. Pers. —r 11600 Protested Taxes Rec. 11650 Allow.forUncoll .Ta ( ) ( ) ( ) ( ) ( ) ( ) 13100 Due from Other Funds (0(099.3 O 993. 3 13200 Due from Other Govts. TOTAL ASSETS a 9 7 6 q03 548 !o LIABILITIES FUND BALANCE LIABILITIES: 20100 Warrants Payable 37 1951 00? 9 21100 Due to Other Funds 21200 Due to Other Govts. TOTAL LIABIL TIES Reserve for 27100 Unres. Fund Balance 2� y`j�l wo(, a$ 19 _Lla3 (Q7 'T$, TOTAL LIABILITIES & FUND BALANCE q 6/a�la3 S6 5L$ w5 BARS � j�_ � + Form M-119. 08 S( e o Statement Year Pop City/County City/County No. Name .. STATEMENT OF REVENUES, EXPENDITURES 29 2110 ROAD of AND CHANGES IN FUND BALANCE Itr Fund No. Fund/Fund Group Name $$ Itl 12) Isl lal VARIIAN E Account BUDGET ACTUAL IpvV A L Number Description (UN BLE REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 5 ! r00 -6y 311200 Personal Property 311300 Motor Vehicle O 5*7 so 312000 Pen. & Int. on Delinq . Tax / 313000 Tax Title Sales 315000 Corporation License Tax 310000 TOTAL TAXES 00 145, W7,41 320000 LICENSES AND PERMITS: 321000 Motor Vehicle Lic. & Permits 10 Motor Vehicle Plate Fees to 3 .d 30 Title Registration 40 Single Movement Permit 320000 TOTAL LICENSES AND PERMITS c2& 330000 INTERGOVERNMENTAL REVENUE: 333000 State Grants _ 333040 Aid to Transportation 960,00 9dO,dO /d0.0o 334000 State Shared Revenues 334030 Motor Vehicle Ad Valoren q 50.ob l �00,3a 150 334040 Gas Tax Apportionment 334090 State Land Equalization 337000 Payments-in-Lieu of Taxes 337110 Forest Reserve Act cb eX, i2o9-97 5' 396. 13 337130 Bankhead Jones 337140 PILT ew5o.An O O — O 330000 TOTAL INTERGOVERNMENTAL REV O p15R Ter 1 178. 5W. O BARS Note: This schedule continued on next page. Form M•17, Nov. 1977 os e Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 30 2110 ROAD of AND CHANGES IN FUND BALANCE _ 88 Fund No. Fund/Fund Group Name Cont. (t) (2) 13) (4) VAR%NCE _ Account BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE 340000 CHARGES FOR SERVICES: 3100 Street and Roadway Charges 340000 TOTAL CHARGES FOR SERVICES 6 5. G o 350000 FINES AND FORFEITURES: 1000 Cqy >fiSty@01 -fke,, 42, 00 6-60 `1 S 4 7 2000 Gross Vehicle Weight Fines 350000 TOTAL FINES & FORFEITURES i 7 3q q. y 360000 MISCELLANEOUS REV N E: pb If 000 �rq .n o u s ,oe • o o 7 1000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE c�,pD O/b. 73 17033-47 TOTAL REVENUE S 7 0cio 368011. a4 l EXPENDITURES: 430000 PUBLIC WORKS: 'Aj//ol00 Public Works Administratio 976Q,o0 !/50200 Road & Street Services 33x1 53. 5. 19.0142 10 Administration 20 Facilities 40 Construction 50 Maintenance %o Other Operations S'l, as 2, 3 ,`)/ .3 353 (.11 430000 TOTAL PUBLIC WORKS 3`d5, '767.b.o 362 490000 DEBT SERVICE: 400 Interest on Reg. Warrants 490000 TOTAL DEBT SERVICE ✓ TOTAL EXPENDI RES 355 7.60 a 04346 a3 y. I OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other 5477 Expenditures and Other Uses Fund Balance July 1 , 1911 0'100 5 Prior Period Adjustments a066. 25 Lfund. Balance June 30, 19 a do 4.�ro as y r e r s Statement Year Page City/County No. Name 31 STATEMENT OF REVENUES, EXPENDITURES 2120 POOR of AND CHANGES IN FUND BALANCE _ 88 Fund No. Fund/Fund Group Name cont. It) (2) 131 (a) VARIANCE Account BUDGET ACTUAL qyVA gL Number Description UNFAOABLE REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property / Oo , o0 311200 Personal Property 311300 Motor Vehicle �l of a`Cl 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax j0 310000 TOTAL TAXES 3$ a p 320000 LICENSES AND PERMITS: 322000 Gambling 322001 Card Tables 320000 TOTAL LICENSES AND PERMITS 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 15 O OD 331160 S.R.S. oa — J0.06 690 0 us aA 67f0A ua OO 330000 TOTAL INTERGOVERNMENTAL REV. a 340000 CHARGES FOR SERVICES: 344000 Public Health 345000 Social & Economic Services 340000 TOTAL CHARGES FOR SERVICES 360000 MISCELLANEOUS REVENUE: 361000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE TOTAL REVENUE j RD BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 08 Statement I Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 32 2120 POOR of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name Cont. 88. (1) (2) 131 (4) VARIANCE Account BUDGET ACTUAL FAVORABLE Number Description UNFAVORABLE EXPENDITURES: 430000 PUBLIC WORKS: 430900 Cemetery Services 430000 TOTAL PUBLIC WORKS 450000 SOCIAL & ECONOMIC SERVICES: 450100 Welfare ✓ 5 Ie, 21 Z D 12 2 10 Administration 500, ao D o? 20 �l 4 o . LZ'37 14.38.6 31 General Assistance it 11 - 33 ADC — u-- 36 ✓ 0O 6 37 Foster Care ✓ —o- 40 Inter govt. Welfare Pa men s 51 Vendor Medical Payments 52 Other Vendor Payments 2 9 W.53 ✓ .S3 — o — 450200 Veteran's Services 450300 A ^,�,9-S^''—°s O tLn a3 /Z 401'.00k 450000 TOTAL SOC. & ECON. SERVICES 1,w CPO (O /Q 490000 DEBT SERVICE: 490400 Int. on Registered Warrant Soo.oo J JJqff/ 391% 19 490000 TOTAL DEBT SERVICE o•od ,P/ TOTAL EXPENDI URES , 5 c7i ' !{ 510�10 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other Expenditures and Other Uses Fund Balance July 1 , 1 B Prior Period Adjustments Fund Balance I June 30, 19 a os Z S1 tSO J Statement Year Page 'City/Count'City/Countv No. Name STATEMENT OF REVENUES, EXPENDITURES 33 2130 BRIDGE of AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name Cont. 88 (t) 12) 131 (a) VARIANCE Account BUDGET ACTUAL FAVORABLE Number Description REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property Sq, .0 5q, q2q.00 -{%- 311200 Personal Property 311300 Motor Vehicle 312000 Pen. & Int. on Delin . Tax 313000 1 o-r e - 315000 Corporation License Tax 0 107 9 3R 310000 TOTAL TAXES 174,gt .3 01. 330000 INTERGOVERNMENTAL REVENUE:,Or/ goo00.00 o1D 0c6.00 —0- 331110 Federal Disaster Aid ZOO 7,07. 5 70 ,50 36 000 fffAt I TWGO1ERNM NTA REV. 1 36.oz CIO.lo 5.37 TOTAL REVENUES 95 rI1.3. (, /O 6 . EXPENDITURES: 430000 PUBLIC WORKS: 430200 Road & Street Services 430210 Administration f 1 430244 Bridges y 430000 TOTAL PUBLIC WORKS O. $09. 7-7 (6 D 0. a 490000 DEBT SERVICE: 490400 Int. on Registered Warrant 490000 TOTAL DEBT SERVICE TOTAL EXPENDIT RES 50 ,00 3 TCO p. OTHER FINANCIN33 SOURCES (USES) : 383000/521000 Transfer In (Out) 4107-4,M.Excess Revenues and Other xpen itures an t er Uses Fund Balance July 1 , 19 $1 .Prior Period Adjustments 0 Fund Balance June 30, 19 0l Note: This schedule continued on next page. 08 Statement Vear Page City/County City/County No. Name PREDATORY STATEMENT OF REVENUES, EXPENDITURES 34 2150 ANIMAL CONTROL of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name cunt. 0 (2) (3) (4) VARIANCE Account BUDGET ACTUAL Number Description AV RA REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 311200 Personal Property 312000 Pen. & Int. on Delinq. Tax 315000 Corporation License Tax 310000 TOTAL TAXES �ij, $5. u < g O o O'D J� TOTAL REVENUE S R 1 6 EXPENDITURES: 440000 PUBLIC HEALTH: 440700 Insect & Pest Control 0o.06 440000 TOTAL PUBLIC HEALTH H a o S 9. 0 TOTAL EXPENDI RES 00 5 7 OTHER FINANCI G SOURCES (USES) : 383000/521000 Transfer In (Out) Excess R venu s nd Other p, d Expenditures and Other Uses Fund Balance July 1 , 19 $) �'g• Prior Period Adjustments f3- Fund Balance June 30, 19jf 3a. a7 BARS Form M-17. Nov. 1977 08 5 1 a r Statement ear Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 35 2160 COUNTY FAIR of AND CHANGES IN FUND BALANCE - 8$ Fund No. Fund/Fund Group Name cunt. O C1 VARIANCE Accolunt q Desc2ription BUDGET A6UAL (UNFAVORABLE) 310000 TAXES: 311000 General Property Taxes 311100 Real Property DD Jr' 7o?.00 ®" 311200 Personal Property 311300 Motor Vehicle g yg' 312000 Pen. & Int. on Delinq. Tax 55 do -32-32 313000 ee —0 .1,5.00 d5-. Do 315000 Corporation License Tax .(o 310000 TOTAL TAXES •4 3 9 340000 CHARGES FOMERUICES: ' 346050 Count Fair eve s ^° a!' 3 00 TOTAL CHARGES F R SERVICES , 6p 10,1 TOTAL REVENUE 3 --AYL 533. / ''10, 13 EXPENDITURES: . 460200 Fairs 10 Administration 20 Facilities a 30 Grounds 40 Operations 30 a2 3 06.00 50 Premiums 7ind do '700, 00 -- 0 90 Other (Specify) 600- 5q . O0 460000 TOTAL CULTURE AND RECREATION O 490000 DEBT SERVICE 490400 Int. on Registered Warrant TOTAL EXPENDI URES o2 Jr.BO ll YT .�- OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other 33 8S. ao Expenditures and Other Uses Fund Balance July 1 , 14 O a0. Prior Period Adjustments 36 $', Fund Balance June 30, 19 g,'Z 1.5 7 7 Note: This schedule continued on next page. 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 36 2170 AIRPORT of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name cont. VARIANCE Account # Description BUDGET ACTUAL (UNFAVORABLE) REVENUES: 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: 331130 Federal Aeronautics Ad. AA 333030 IDCA Aeronautics 330080, TOTAL INTERGOVERNMENTAL REV. 340000 CHARGES FOR SERVICES: 343600 Airport Revenues TOTAL REVENUES EXPENDITURES: 430000 PUBLIC WORKS: 430300 Airport 10 Administration 20 Facilities 30 Runways 40 Parking Lots 430000 TOTAL PUBLIC WORKS TOTAL EXPENDITURES OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other t�r Expen1 tures an t er Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Bala une 30, 08 Statement - Year Page Citv/County No. Name STATEMENT OF REVENUES, EXPENDITURES 37 2140 NOXIOUS WEED of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name Cont. 111 (z) Isl tal ( VACSIAAJE ) Account BUDGET ACTUAL F R00R LE Number Description UNFAV RA LE REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property o -41" 311200 Personal Property 311300 Motor Vehicle / 0 7 Z 7, (j 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax Of9. /d . 7 ar 310000 TOTAL TAXES 40 RAO.(6-7 914 M. /A79- 3o000 EhAGTE Ef�O C S: " $ 71•.4( 343920 Weed Control Charges q p a 340000 TOTAL CHARGES FOR SERVICES 7 0p0;00 /), 105.. /0 4105,, 10 ' TOTAL REVENUE 33aao.t 3 1gr0 a 1 .5377. 35 EXPENDITURES: 430000 PUBLIC WORKS: 431100 Weed Control 11. 430000 TOTAL PUBLIC WORKS 34, S*00.O'n 9 .232 . 14, a 8 TOTAL EXPENDITJRES ird dlm .8 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other Ex enditures and Other Uses Fund Balance July 1 , 19 41 1 ;?5j 637. (v Prior Period Adjustments / Fund Balance June 30, 19 $ BARS Form M-17, Now. 1977 Note: This schedule continued on next page. 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 38 2220 LIBRARY of AND CHANGES IN FUND BALANCE Fund No. Fund/Fund Group Name cont. 88 VARIANCE (1) (2) (3) (4) MVUKAULL Account # Description BUDGET ACTUAL (UNFAVORABLE) 310000 TAXES: 311000 General Property Taxes 311100 Real Property �(,N pp 311200 Personal Property 311300 Motor Vehicle j 15a 312000 Pen. & Int. on Delinq. Tax _ 5 313000 Tax Title Sales 315000 Corporation License Tax 310000 TOTAL TAXES (15,6 O 67 —21V9XV- 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants P I I-r o.o ao — 0 — 331200 National Arts Council 330000 TOTAL INTERGOVERNMENTAL REV. 000.ocr oo .00 — 0 - 340000 CHARGES FOR SERVICES: 346070 Library Fees 340000 TOTAL CHARGES FOR SERVICES 350000 FINES & FORFEITURES: 353000 Library Fines � 000 TO L FINES & FOR EI URES TOTAL REVENUES tip / —, ,Z JfS. fQ070.j e EXPENDITURES 460000 CULTURE & RECREATION: 460100 Library Services -30.50gnn An. W6.07 3 460000 TOTAL CULTURE & RECREATION 0 TOTAL EXPENDIT RES .0 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) xcess Revenues ano utner /,f5. , Expenditures and Other Uses Fund Balance July 1 , 1981 /$(0 .6. 70 Prior Period Adjustments 5$•(00 Fund Balance June 30, 197A a ,H5a•S os Statement Year Page City/County City/County No. Name 39 STATEMENT OF REVENUES, EXPENDITURES 2250 PLANNING of AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name cont. 88 L4) VARIANCE FAVDRABtE Account # Description BUDLET ACTUAL (UNFAVORABLE) REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property 09(,, aa D 17n $ • 311200 Personal Property 311300 Motor Vehicle 87.73 I I lay 2 312000 Pen. & Int. on Delinq. Tax S 313000 Tax Tl;e Sa14s 9wle 315000 Corporation License Tax Oct a 310000 TOTAL TAXES 14033 /0 890.6 8' , 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331180 Planning 334000 State Shared 334060 Coal Tax App. 330000 TOTAL INTERGOVERNMENTAL REV. 340000 CHARGES FOR SERVICES: 341000 General Government 341080 Planning Fees 0700. 0-0- t 000 ?0 C CHARGES F E VIC s TOTAL REVENUES EXPENDITURES: 410000 GENERAL GOVERNMENT: 411000 Planning & Research Services 5 a(o,St 410000 TOTAL GENERAL GOVERNMENT 7 42 0 o. 0 o S a 6,y TOTAL EXPENDI RES o& a o S a G .Y OTHER FINANCIZ SOURCES (USES) : _ 383000/521000 Transfer In (Out) Excess Revenues and Other g Y. Sw wGas Over (Wdar) C17 Expenditures and Other Uses Fund Balance July 1 , 19Y/ 4 . / Prior Period Adjustments Fund Balance June 30, lg?A 5701. SIo Note: This schedule co 08 S- / e Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 40 2280 SR. CITIZEN of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name Cont. 1 (2) !3! (4) VARIANCE Account BUDGET ACTUAL Number Description AV A REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property a 311200 Personal Property 311300 Motor Vehicle 312000 Pen. & Int. on Delinq. Tax 313000 Tax Title Sales 315000 Corporation License Tax LIX a 310000 TOTAL TAXES 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants Q o b 331161 Sr. Citizens 330000 TOTAL NTERGOVERN ENTA R -V. TOT L REVENUES I • EXPENDITURES: 450000 SOCIAL & ECON MI I 450300 A in Services 10 Sr. Citizen's Center ZC�p. ab 33 20 Aging Council 450000 TOTAL SOC. & ECON. SERVICES O TOTAL EXPENDIT RES OTHER FINANCIN SOURCES (USES): 383000/521000 Transfer In (Out) xcess R venu s nd Other nurrp�Expenditures and Other Uses Fund Balance July 1 , lgr �3 T Prior Period Adjustments / Fund Balance June 30, 19e 863. 9 BARS Form M-17, Nov. 1977 a y- Statems ent Year Pap City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 41 COUNTY EXTENSION 2290 of AGENT AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name cont. 88 (1) (2) (3) (4) VARTANCE Account BUDGET ACTUAL FAVQRABL€ Number Description UNFAVUURABLt REVENUES: 310000 TAXES: 311000 General Property Taxes 311100 Real Property ,00 -t:50-- 311200 Personal Property 311300 Motor Vehicle g, 0:7,9 312000 Pen. & Int. on Delinq. Tax _ o 313000 Tax Title Sales 315000 Corporation License Tax —© — C ar.55 310000 TOTAL TAXES // 751. SYo 340000 CHARGES FOR SERVICES: 311,17000 Ans mr i7+ nd s &- ?3.So a3.8o 340000 TOTAL CHARGES FOR SERVICES TOTAL REVENUES // 75/.86 / 7oO.oG EXPENDITURES: 450000 SOCIAL & ECONOMIC SERVICES: 450400 Extension Services y 46 5. 11 i 450000 TOTAL SOC. & ECON. SERVICES / TOTAL EXPENDITURES 5 OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) _ Excess Revenues and Other drl Expenditures and Other Uses F :.id Balance July 1 , 19f/ 9969. 95 Prior Period Adjustments 63. y'7 Fund Balance June 30, 19T A 9// . a BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 08 e o.0 Statement Year Page Cily/County No. Name STATEMENT OF REVENUES, EXPENDITURES 42 2430 JUNK VEHICLE (MUD) of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name - cont. (1) (z) (3) (4) FAU( RABLE A Account BUDGET ACTUAL Number Description (UNFAVORABLE) REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 334000 State Shared - o - 334040 Gas Tax App. 330000 TOTAL INTERGOVERNMENTAL REV. o TOTAL REVENUES EXPENDITURES: 430000 PUBLIC WORKS: 430800 Solid Waste Services 430000 TOTAL PUBLIC WORKS TOTAL EXPENDIT RES 5 - 0 . OTHER FINANCIN3 SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other _ Expenditures and Other Uses Fund Balance July 1 , 191j/ A— Prior Period Adjustments $ Fund Balance June 30, 191A 9- BARS Form MA7. Nov. 1977 - 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 44 ,14-40 Land US£ pt"111 of AND CHANGES IN FUND BALANCE - 88 Fund No. Fund/Fund Group Name Cont. It (1) 121 (3( (ai VA#ANCE Account BUDGET ACTUAL FAVV RABLE Number Description (UNFAVORABLE) REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 331000 Federal Grants 331040 CETA 330000 TOTAL INTERGOVERNMENTAL REV. 040 L 4nd Ube �� X1000.00 . � 05. 7a TOTAL REVENUES 0 0.0 0 5 -79 =140,5- EXPENDITURES: ( ist by function & activity. ) TOTAL EXPENDITURES �- OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other 560 $, Expenditures a d her ses Fund Balance July 1 , 19g' /6 41, 03 Prior Period Adjustments �- Fund Balance June 30 19 A. 11 9.175 BARS 08 Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 43 2710 FEDERAL REVENUE of SHARING AND CHANGES IN FUND BALANCE - Fund No. Fund/Fund Group Name L Cont. 88 ttl (21 13� (4) VARRNCE Account BUDGET ACTUAL FAVORABLE Number Description (UNFAVORABLE)1 REVENUES: 330000 INTERGOVERNMENTAL REVENUE: 332010 Revenue Sharing 330000 TOTAL INTERGOVERNMENTAL REV. 360000 MISCELLANEOUS REVENUE: 361000 Investment Earnings 360000 TOTAL MISCELLANEOUS REVENUE TOTAL REVENUES 8 EXPENDITURES: ist by function & activity.) 410000 GENERAL GOVERNMENT: 410000 TOTAL GENERAL R ME 420000 PUBLIC SAFETY: 420000 TOTAL PUBLIC SAFETY 430000 PUBLIC WORKS: 430000 TOTAL PUBLIC WORKS TOTAL EXPENDITJRES OTHER FINANCIN3 SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other ourc $ ver r ures Fund Balance July 1 , 19 Prior Period Adjustments �if-- Fund Balance June 30, 19 BARS Note: This schedule continued on next page. Form M-17, Nov. 1977 os Statement Year Page City/County City/County No. Name STATEMENT OF REVENUES, EXPENDITURES 45 2180 DISTRICT COURT of AND CHANGES IN FUND BALANCE _ Fund No. Fund/Fund Group Name - Cont. 88 ( tz> D T vAA U V R A6 Account BUDGET ACTUAL F E Number Description (UN/1 F LE) REVENUES: othe~ 0a 00 O.Qp Od C5'aa 00 310000 TAXES: 7 O ino L31YO, 311000 General Property Taxes 100 Real Property AL dA 200 Personal Property 300 Motor Vehicle Jr��(v, 312000 Pen. & Int. on Delinq. Tax f g 313000 Tax Title Sales .0 — o 315000 Corporation License Tax 5 a, a,� TOTAL REVENUES c?t{ O EXPENDITURES: 410300 Judicial Services 31 Administration AS 32 Jury s S/ 33 Judicial Services .12 .� / 34 Prosecutions 35 Court Reporting Tkye.1 goo A6 G�a 36 Indigent Defense /, ,3 37 Law Library 410000 TOTAL GENERAL GOVERNMENT p o 490000 DEBT SERVICE: 490400 Int. on Re istered Warrant p. TOTAL DEBT SERVICE 4.01 S9 majimqm" TOTAL EXPENDS RES S/ S- '1 OTHER FINA C 0 SOURCE (USES) : _ 383000/521000 Transfer In (Out) u xcess R venu s nd Other olirrPIZ ypr 11 Pr Expenditures and Other Uses Fund Balance July 1 , 191JI 1. Prior Period Adjustments 5 Fund Balance June 30, 191A b ila . cZ�j Nate; This schedule continued on next page. 08 2 t s Statement Year Page C4vJQountY No. Name STATEMENT OF REVENUES, EXPENDITURES 46 (OPEN) (OPEN) of AND CHANGES IN FUND BALANCE - Fund No, Fund/Fund Group Name Cont. BB It Ill 121 ll 141 FAUO�ABLE Account BUDGET ACTUAL Number Description UNFAVORABLE REVENUES: 33 _ — X610 $$.SoG658•So TOTAL REVENUE cf4L5 -5O b65S:Sa EXPENDITURES: 5 04 510 TOTAL EXPENDITURES l7 91.0o 4,1q. U OTHER FINANCING SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Re ources ver Un er) t aq q38 yy xpen itures and Other Uses Fund Balance July 1 , 1981 30 9$063 Prior Period Adjustments -6— Fund Balance June 30, 19gA pcla PARS Form M-17, Now. 1977 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 ' I Statement Year Page City/County No. _ Name 47 STATEMENT OF REVENUES, EXPENDITURES (OPEN) (OPEN) of AND CHANGES IN FUND BALANCE _ 87 Fund No. Fund/Fund Group Name 0) (2) (3) (4) VARIANCE Account BUDGET ACTUAL FAVORABLE Number Description AV.OBAB REVENUES: t TOTAL REVENUES EXPENDITURES: TOTAL EXPENDITURES OTHER FINANCI SOURCES (USES) : 383000/521000 Transfer In (Out) Excess Revenues and Other de Expenditures and Ot er Uses Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17, Nov. 1977 07 48 87 City/County No. Name Statement Year Page of Pages 3000 DEBT SERVICE Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account TOTALS Number Description FUND NO. FUND NO. FUND NO. FUND N0. Current Year Prior Year ASSETS: 10100 Cash 10300 Cash with Fiscal Agen 11300 Taxes Rec. Delinq. Real 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 AND FUND BALANCE LIABILITIES: 20500 Matured Bonds Payable 20550 Mat. Interest Payable TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance TOTAL LIABILIT T ES AND FUND BALANCE BARS Form M-18, Nov. 1977 III v7 i I Statement Year ear — ill Page City/Counly No. Name 49 COMBINING STATEMENT OF REVENUES, 3000 DEBT SERVICE of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCES - cont. 87 11) (2) (3) (4) (51 Account Number Description FUND NO. FUND N0. FUND NO. 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 EXPENDI RES OTHER FINANCI SOURCES (USES): 383000/521000 Transfer In Out jour Revenues and Other Exxueneditures nag er Uses Fund Balance July 1 , 19 Prior Period Adjustments and Balance June 30, 19 BARS Form M-17. Now. 1977 Note: This schedule continued on next page. 1 09 1 li� Statement Year page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, 50 3000 DEBT SERVICE of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCES 87 (1) (2) (3) l41 TOTALS (5) Account FUND N0. --------- - - ----- ----- 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 FINANCING SOURCES (USES): 383000/521000 Transfer In (Out) Excess Revenues and Other r; Expenditures Sources Over (Under) Fund Balance July 1 , 19 Prior Period Adjustments Fund Balance June 30, 19 BARS Form M-17,Nov. 1977 09 f Statement Year Page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, 51 3000 DEBT SERVICE of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCES 88 (1) (2) (3) (4) TOTALS (5) Account FUND N0. - ---- - - - -- - 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 EXPENDI RES OTHER FINANCI SOURCES (USES) : 383000/521000 Transf r In Out Excess Revenues and Other Ex di r r Uses -Fund Balance July 1 , 19 Prior Period Adjustments and Balance June 30, 19 BARS Form M-17, Nov. 1977 .�i 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 . i 07 52 1 88 City/County No. Name Statement Year Page of Pages 4000 CAPITAL PROJECTS Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account £OA• C6. 64dj Number Description 1,/p/p (OPEN) (OPEN) (OPEN) ____ _TOTALS__ Current Year Prior Year ASSETS: 10100 Cash /6 ya oG G 6 a 13100 Due from Other Funds 13200 Due from Other Govts . TOTAL ASSETS AID OTHER DEBITS LIABILITIES AN FUND BALANCE LIABILITIES: 20100 Warrants Payable 20400 Contracts Payable 21100 Due to Other Funds 233Uuu Advance from Other Fu ds TOTAL LIABILITIES Reserve for 27100 Unres. Fund Balance 16 y TOTAL LIABILITIES AND FUND BALANCE 6 a L O BARS Form M.18, N00" r 09 1 53 1 88 City/County No. Name Statement Year 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) they Sources ver Sources Fund Balance July 1 , 19 Prior Period Adjustme is Fund Balance June 30, 19 BARS Form M-18, Nov. 1977 f 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 07 54 88 City/County No. Name Statement Vear PageofPages 8000 SPECIAL ASSESSMENTS Fund No. Fund/Fund Group COMBINING BALANCE SHEET Account 140sfazla &-S/11 imp SOi cj �. *srfc. TOTALS O^r.Q 6L. -- -- — -- ------- Number Description i5� (OPEN) 30 to O ' 0 !e0g0 Cu -Year Prior Year ASSETS: 10100 Cash 1,7y7y t z13 73 Y3 3 /O g 10110 Construction Cash Spec.Assess.Rec. �(,� 667 a /O 11900 Spec.Assess. Rec.Defer . TOTAL ASSETS 45,(ooji tt <913 PO ! 9 LIABILITIES A D FUND BALANCE LIABILITIES: 20100 Warrants Payable 20400 Contracts Payable 21100 Due to Other Funds ke 9 (010g13 03 23100 Bonds Payable TOTAL LIABILI IES (c Q3 b 0 26000 Contributions Reserve for 27100 Unres. Fund Balance 4560,4 6 U)' -31031 5 TOTAL LIABILI IES AND FUND BALANCE ��6o t. > 19,0211 3 15 9 8 AHS Form M-18, Nov. 1977 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 11105falre crrr77bL 136tSiki Sold 1.JlAStC Number Description =M pitUU P7nP/Y/' - o Ia 80 91U510 - 310300 /Y10-roiQ ►/ehiaF- �31a000 Gem*t ry �17,d 147-£leEs7— 130. 9(, 17.?a 441301.0 s' 315000 04rArA-77 an I,c,-"sue 7W-X /'M A/6 -- - /HnTenAnc� 93S�ssnl�nTS �(b . 1� �, I ' 36�i600 -- 7'R�ns+u -1=.a.•; o`�h�t mounds b. 6/ TOTAL REVENUE D S5• 7a / 0bi3 EXPENDITURES: 430000 PUBLIC WORKS: 230/©O an r Construc. 24-G o?00 Roa reet Mai nten. gle -263 300 Street Lighting -500300 a er } 7tie , 45 by, 600 4 0 Sewer- Utili-tiesqtj-flA (03 3/7. 17 800 Solid Waste 430000 TOTAL PUBLIC WORKS I A/(o .3 515. IQ 440000 PUBLIC HEALTH: 790 300 Insect & Pest Control 140,0,0 440000 TOTAL PUBLIC HEALTH 490000 DEBT SERVICE: 300.620 S ecial Assess. Interest TOTAL EXPENDI URES / OTHER FINANCI G SOURCES (USES) : 383000/521000 Transfer In (Out) Proceeds from Bonds vpr (tinder) _ Expenditures and Other Uses Fund Balance July 1 , 1991 3 Prior Period Adjustments p $ Fund Balance June 30, 19A doSl.bB� 0.3 j4p BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 09 Statement Year Page City/CountY No. Name COMBINING STATEMENT OF REVENUES, 56 8000 SPECIAL ASSESSMENT of EXPENDITURES AND CHANGES IN FUND BALANCE - cont. 88 Fund Na. Fund/Fund Group Name (1) (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 FINANCING SOURCES (USES): 383000/521000 Transfer In (Out) Proceeds from Bonds Excess Revenues and other Undep 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. 09 li - Statement page City/County City/County No. Name COMBINING STATEMENT OF REVENUES, 57 8000 SPECIAL ASSESSMENT of EXPENDITURES AND CHANGES IN FUND Fund No. Fund/Fund Group Name BALANCE - cont. 88 11) 12) (3) (4) (5) Account FUND NO. FUND NO. FUND NO. 1 " 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 4EBT SERVICE: Special Assess. Interest ES SOURCES (USES) : ransfer In (Out) roceeds from Bonds Sources Over (Under) Expenditures and Other Uses Fund Balance July 1 , 19 Prior Period Adjustments and Balance June 30, 19 BARS form M-17, Nov. 1977 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 I( 07 5T 1 87 City/County No. Name Statement Vear Page of Pages 5000 ENTERPRISE COMBINING BALANCE SHEET Fund No. Fund/Fund Group 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 Pro ss LESS ACCUMULA ED DEPRECIATION ( ) TOTAL ASSETS BARS Note: This schedule continued on next page. Form M-18,Nov. 1977 S� 07 5e- 87 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_ Number Description HOSPITAL NURSING SOLID (OPEN) Current Year Prior Year - HOME WASTE CURRENT LIABI ITIES: 20100 Warrants Payable 20200 Accounts Payable CURRENT LIABILITIES (RESTRICTED): 20500 Matured Bonds Payable 20550 Matured Int. Pa able 20400 Contracts Payable LONG-TERM LIA ILITIES: 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 LIABILIl IES & FUND EQUITY BARS 4 Form M-7 1977 � 10 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) (2) (3) (4) (5) Account ACTUAL PRIOR YEAR Number Description OPERATING REVENUES 343800 Hospital Charges (Other) TOTAL OPERATI G REVENUES OPERATING EXP NSES 440210 Administration 440220 Facilities 440230 Medical Care 440240 Dietary 440250 Laundr 440260 Housekeeping 440270 Recreation 440280 Pharmacy TOTAL OPERATING EXPENSES OPERATING INCOME ADD: NON-OPERATING REVENUE 361000 Interest Earninos 330000 Intergovernmental Revenue LESS: NON-OP RATING EXPENSES 490200 Debt Service Interest OPERATING TRA SFERS IN OUT NET INCOME TO RETAINED EARNINGS RETAINED EARN NGS July 1 , 19 PRIOR PERIOD iDJUSTMENTS. _9 RETAINED EARN NGS June 30, 19 BANS Form M-t] Now lq79 10 Statement Year Page City/County City/County No. Name 59 STATEMENT OF REVENUES, EXPENSES 5400 SOLID WASTE of AND CHANGES IN RETAINED EARNINGS 87 Fund No. Fund/Fund Group Name (11 (2) (3) (4) (5) Account ACTUAL PRIOR YEAR Number Description OPERATING REV NUES 343410 Collection Charges 343420 Disposal Charges 343430 Container Rental 343440 Dump Permits 343450 Sale of Scrap TOTAL OPERATIJIG REVENUES OPERATING EXP NSES 430810 Administration 430820 Facilities 430830 Collection 430840 Disposal 430870 Customer Accounting 510400 Depreciation TOTAL OPERATING EXPENSES OPERATING INCOME ADD: NON-OPERATING REVENUE 330000 Intergovernmental Revenue 361000 Interest Earnings LESS: NON-OP RATING EXPENSES 490000 Debt Service Interest OPERATING TRANSFERS IN OUT NET INCOME TO RETAINED EARNINGS RETAINED EARN NGS July 1 19 PRIOR PERIOD ADJUSTMENTS _ RETAINED EARN NGS June 30, 19 BARS Form M-17, Nov. 1977 Note: This schedule continued on next page. 10 Statement Year pagw- City/County No. Name STATEMENT OF REVENUES, EXPENSES 61 5030 NURSING HOME of AND CHANGES IN RETAINED EARNINGS - .,,* Fund No. fund/Fund Group Name Cont. 87 11) (2) (3) (4) (5) Account ACTUAL PRIOR YEAR Number Description OPERATING REV NUES 343800 Nursing Home Charges (Other) TOTAL OPERATI G REVENUES OPERATING EXP NSES 440310 Administration 440320 Facilities 440330 Nursing Services 440340 Dietary 440350 Laundry 440360 Housekeeping 440370 Recreation 440380 Pharmacy TOTAL OPERATING EXPENSES OPERATING INCOME ADD: NON-OPERATING REVENUE 361000 Interest Earnings 330000 Intergovernmental Revenue LESS: NON-OP RATING EXPENSES 7 490200 Debt Service Interest OPERATING TRAIISFERS IN (OUT) NET INCOME TO RETAINED EARNINGS RETAINED EARN NGS July 1 , 19 PRIOR PERIOQ ADJUSTMENTS RETAINED EARN NGS June 30, 19 BARS Form M-17, Nov. 1977 11 62 87 City/County No. Name Statement Year Page of Pages 5000 ENTERPRISE COMBINING STATEMENT OF CHANGES Fund No. Fund/Fund Group IN FINANCIAL POSITION Account 5020 5030 5400 (OPEN) ----------TOTALS_ Number Description HOSPITAL NURSING SOLIn WASTE Current Year Prior Year SOURCE OF WORKING CAPITAL: NET INCOME ADD: ITEMS N T REQUIRING WORKING CP3. Depreciation ADD: OTHER S URCES OF WORKING CAP. Proceeds from Bonds Contributions TOTAL SOURCES LESS: USES 01 FUNDS Fixed Asset Purchases Bond Payments Other increases in long term assets or decreases in long term liabilities TOTAL USES INCREASE (DECREASE) IN WORKING CAPI L BARS � Note: This schedule continued on next page. Form M iAta V. i9jJ • „'.j,� ♦111/1 ` 11 63 87 City/County No. Name Statement Year Page of Pages 5000 ENTERPRISE Fund No. Fund/Fund Group COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION - cont. Account 5020 5030 5400 TOTALS Number Description HOSPITAL NURSING SOLID WASTE (OPEN) Current Year Prior Year ELEMENTS OF N T INCREASE (DECREASE) It 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 ance wi7� 11 Tin crease re se in working c of al from BARS Form M-18,Nov. 1977 III . FINANCIAL STATEMENTS _ cont. C. INDIVIDUAL STATEMENTS - BY FUND GROUP 7. 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 07 Statement Year Page City/County City/County No. Name BALANCE SHEET 64 6000 INTERNAL ,SERVICE of Fund No. Fund/Fund Group Name 87 11) (2) (3) (4) (51 Account CURRENT YEAR PRIOR YEAR Number Description CURRENT ASSET! : 10100 Cash 13100 Due from Other Funds 15100 Inventory TOTAL CURRENT ASSETS PROPERTY, PLA T & EQUIPMENT: 18100 Land 18200 Buildings 18400 Impro. Other than Bldg. 18600 Machinery & Equip. ALLOWANCE FOR DEPRECIATION ) ) NET: PROPERT PLANT & EQUIPMENT TOTAL ASSETS LIABILITIES AID EQUITY CURRENT LIABI ITIES: 20100 Warrants Payable 20200 Accounts Payable TOTAL CURRENT LIABILITIES LONG-TERM LIA ILITIES: 23300 Advance from . . --- ------- fund TOTAL A I FUND EQUITY: 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 STATEMENT OF REVENUES, 65 6000 INTERNAL SERVICE of EXPENSES AND CHANGES IN RETAINED Fund No. FundlFund Group Name EARNINGS 87 ' i1) (2) 131 (4) i51 Account CURRENT YEAR PRIOR YEAR Number Description OPERATING REVENUES: (List) TOTAL OPERATIIJG REVENUES OPERATING EXPENSES: .100 Personal Services .200 Supplies .300 Purchased Services .500 Fixed Charges 510400.830 Depreciation TOTAL OPERATING EXPENSES OPERATING INC ME NON-OPERATING REVENUES: 330000 Intergovernmental Revenues 361000 Investment Earnings 362000 Rents NON-OPERATING EXPENSES: 490000 Debt Service INCOME BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN (OUT) NET INCOME RET. EARNINGS July 1 , 19 PRIOR PERIOD IDJUSTMENTS RET. EARNINGS June 30, 19 BARS Form M-17,Nov. 1977 11 Statement Year Page City/County City/County No. Name 66 STATEMENT OF CHANGES 6000 INTERNAL SERVICE of IN FINANCIAL POSITION 87 Fund No. Fund/Fund Group Name (1) 12) 13) (4) (5) Account Number Description CURRENT YEAR PRIOR YEAR SOURCES OF WO KING CAPITAL: NET INCOME ADD: ITEMS N T REQUIRING WORKING CAPITAL Depreciation ADD: WORKING CAPITAL PROVIDED BY OPERATION Contributions Proceeds from Bonds TOTAL SOURCES USES OF WORKI G CAPITAL: Purchase of Fixed Assets Repayment of Advance Other decreases in liabilities or increases in assets TOTAL USES NET INCREASE DECREASE) IN WORKING CAPITAL ELEMENTS OF INCREASE (DECREASE) IN WRKG. CAP. 10100 Cash 12200 Accounts Receivable 13100 Due from Other Funds 16100 Investments 15100 Inventory r ' 20100 Warrants Payable 20200 Accounts Payable 20700 Vouchers Payable 20400 Contracts Payable (Other) NET INCREASE DECREASE) IN WORKING CAPITAL BARS Form M-17, Nov. 1977 i 07 T 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 PENSION TRUST _ _ NON-EXPENDABLE TRUST Number Description (OPEN) (OPEN) (OPEN) (OPEN) ` ` (OPEN) ` (OPEN)V ASSETS: 10100 Cash 16100 Investments 12200 Accounts Receivable 12100 Due from Other Funds TOTAL ASSETS LIABILITIES AID FUND BALANCE LIABILITIES: 20100 Warrants Payable 20200 Accounts Pa able TOTAL LIABILI IES FUND BALANCE: 25--- Reserve for 25--- Reserve for ------- 25--- Reserve for 27100 Unres. Fund Balance TOTAL FUND BA ANCE TOTAL LIABILI IES AND FUND BALANCE BARS Note: This schedule continued on next page. Form M-16,Nov. 1977 p7 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. Account _EXPENDABLE TRUST TOTALS -------- --- - ---- -- -- - - --- Number Description (OPEN) (OPEN) (OPEN) (OPEN) Current Year Prior Year ASSETS: 10100 Cash 16100 Investments 12100 Accounts Receivable 16200 Accrued Interest Rec. TOTAL ASSETS LIABILITIES ND FUND BALANCE LIABILITIES: 20100 Warrants Payable 20200 Accounts Payable TOTAL LIABIL TIES FUND BALANCE Reserve for Reserve for Reserve for 27100 Unres. Fund Balance TOTAL FUND BALANCE TOTAL LIABIL TIES AND FUND BALANCE BARS y � Form M-1 A977 III , FINANCIAL STATEMENTS - cont. C. INDIVIDUAL STATEMENTS - BY FUND GROUP B . TRUST AND AGENCY FUND GROUP A. COMBINING BALANCE SHEET ALL TRUST FUNDS B. COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES 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 CHANGES IN FINANCIAL POSITION - PENSION AND NON-EXPENDABLE TRUST FUNDS E. COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - AGENCY FUNDS 07 F l 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 __ Number Description �foTEST£S-lJ4X eMe57c.1d QeG a�+n�r eN,cj Pab L-1 e.lr aPOisT. Cr. A01,-A Tory 70 7040 ASSETS: 10100 Cash 9161, 19il 71 ZQQ 00 5C '-7q7 03 Ll 5 73 7 / 16100 Investments 12200 Accounts Receivable 12100 Due from Other Funds TOTAL ASSETS G $ 60 _56 7 q 7 0 LIABILITIES A D FUND BALANCE LIABILITIES: 20100 Warrants Payable 20200 Accounts Payable 747a3 57 TOTAL LIABILI1 IES / y FUND BALANCE: 25--- Reserve for 25--- Reserve for - ---- -- 25--- Reserve for 27100 Unres. Fund Balance $l(p 188 I O D TOTAL FUND BALANCE 16 188 17 16 ?oa 100 TOTAL LIABILI IES AND FUND BALANCE /(o 1 g$ ) 7 0 a0O 5 -E4- Y5 73 -741 1�2q V5 BARS Note: This schedule continued on next page. Form M-18,Nov.,X977 N 07 69 86 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. Account 9,100 _-_--- ---7/90 ---- -- - _ _— - - -- -- -- TOTALS Number Description I31. ✓-- 14-fLa 0601-- t -- -- - - -...----.-------- -- d py,. Current Year Prior Year ASSETS: 10100 Cash qq 00 13— 9 16100 Investments 12100 Accounts Receivable 16200 Accrued Interest Rec. TOTAL ASSETS jqq 0c) 3 LIABILITIES IND FUND BALANCE LIABILITIES: 20100 Warrants Payable 20200 Accounts Payable SY�f 5 5 TOTAL LIABILITIES $ FUND BALANCE l/DO L9 of qi q 00 Reserve for Reserve for 27100 Unres. Fund Balance 3 S8 6 TOTAL FUND B LANCE gzt 6 3 SS TOTAL LIABILITIES AND FUND BALANCE 9 BARS Form M-18, Nov. 1977 - 11 I 7a 88 City/County No. Name Statement Year Page of Pages 7000-7100 UVOPP"TAY COMBINING STATEMENT OF REVENUES, EXPENDITURES Fund No. Fund/Fund Group AND CHANGES IN FUND BALANCE Account PF 9TON TRI19T NnN-FYP Number Description i650nn rifts and f'.nntrihijtjnLc._ OPERATING EX EMU- 101AI NON-OPERATING REVENUES (EYPENiLc.�.�. I Other Sources Over n er xpen i ures Fund Ralanc julY 1 , 19 Prior Period Ad 'ustmt . Fund Balance June 30 19 BARS Form M-18, Nov. 1977 09 70 AR 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 _ TOTALS----- Number Description (OPEN) (,OPEN) (OPEN) (OPCN�% p Current Year Prior Year REVENUES: TOTAL REVENUES EXPENDITURES TOTAL EXPENDITURES OTHER FINANCING SOURCES (USES) : 383000/52100 Transfer In (Out) Excess Revenues and (Under) Expenditures and Other Uses Fund Balance July 1 , 19 Prior Period Adjustm Fund Balance June 30, 19 BARS Form M-1 : 1971� 4, I III . 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 R1 �_ City/County No. Name Statement Year Page of Pages 7000-7100 S US Fund No. Fund/Fund Group COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION Account PFNSTON TRUST NnN-Fxp NO TRUST TO A] S Number Description DpprpCiation 8 ARS 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 Account Balance ADDITIONS DEDUCTIONS Jun 9 Balance 1 � Number Description July 1 , 19$1 7200 AGENCY COMPOSITE ASSETS: 10100 Cash 73 5 7 35 11300 Tax.Rec. Delinq.Real T3,qqg, /A a 76.10 y ob 11500 Tax.Rec. Delinq. Pers. (o� o�(p'o5 0 66 5 7 -1143 11600 Protested Taxes Rec. TOTAL ASSETS q g 909 ao X351 /o. 6 8y $ 33 LIABILITIES: _ i 21210 Due to Special Districts ao LL S F1 �5 10 57 o 21220 Due to State 1S' ay $5o D Q.ay _ 1 21230 Due to Schools 1 ab 35 5 X113 6,3 b3 f97 -4 21240 Due to Cities & Tows L300 a S6 9 /g6 '><'15 #g ggo 21250 Due to Other Agenci s 00 h' . 'A,,- oti rR,y �8�olq i a 15.1913(0 �91 1 /951/ �.,. TOTAL LIABILITIES /9 goo 06351 �g9by��f l 17877 BARS y, _. q Note: This schedule continued oo 11 7a 88 City/County No. ,Name Statement Year Page of Pages 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 , 199) June 30, 1981 7910 PAYROLL FUND ASSETS: 10100 Cash 72,157 g -7ftoea oD 7f,7,Aql 70, 73,525 ! LIABILITIES: 20100 Warrants Payable —W,76-7 74$ ab 00 78 70 ;t5 1 21220 Due to State 7920 REFUND REVOLVING ASSETS: 10100 Cash 2 / &,y y LIABILITIES: 20100 Warrants Payable /11 _y Z 154111 6 ]5 qjj G / 167 20200 Accounts Payable .17/00 �J3 23 > /57/A 15-1419 6 7 7930 CLAIMS FUND ASSETS: 10100 Cash -5'93g4i iq r7! 0 0 6 -f 33g(, 54 14 8 0 q2 3 LIABILITIES: 20100 Warrants Payable e20p200 iA6t00a7`5 »bo 593a a r710,03o W 643306 5 /aflo8 3 BARS Form M•18,Nov. 1977 14 it i Statement Year Page City/County City/County No. Name STATEMENT Of CHANGES IN LONG-TERM DEBT 75 LONG-TERM DEBT 9500 GROUP OF ACCOUNTS of Fund No. Fund/Fund Group Name - $$ f11 (2) (3) (4) (5) Account Balance Additions Balance Number Description July 1 , 19$1 (Deductions) June 30, 1982- 17300 Amount Available 17400 Amount to be Provided TOTAL ASSETS e21 ( I. Y DEBT PAYABLE: 23100 Bonds Payable (List) i i 23600 Notes Payable (List) r 23500 Contracts Payable (List) zlG9q.7 2 6q, y TOTAL DEBT PA ABLE Z!6 `j.y9 {} .17 6,7,q BARS Form M,17, Nov. 1977 / 13 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 7/l -- Balance a Do oo ab 3301 a 910n,01 615 lao 15P 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 i TOTAL ADDITIO S 8 g DEDUCT: I - Sale of Assets Loss Trade-In i TOTAL DEDUCTI NS 4L e END OF FISCAL YEAR BALANCE o0 015 .3 33 77 3 o8S l J5 Ja BARS Form M-18, Nov. 1977 i i IV. SUPPLEMENTARY SCHED LES A. COMBINED STATE ENT OF CASH RECEIPTS AND DISBURSEMENTS - ALL FUNDS B . GENERAL STATIS ICAL INFORMATION C. PROPERTY TAX M LL LEVIES �I 15 77 8° 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 Cash Number Description Balance Receipts Transfers Di¢bursements Balance Jul 1 19 r ,3 _ g In 'i _ a_ Out June 30 19 d 1000 General Yagow I/ ! 2000 Special Revenue Funds : 2110 Road 2120 Poor 76 60V 2I_gaa�] 2130 Bridge —A3-IAALq- a ry O 2140 Weed Control i '8S .31 /6 o S3 �Y 2150 Pred. Animal Cont,. j _3-3 2160 County Fair .2I n �77 2170 Airport 2190 Noxious Weed Cont . 2220 Library o 2250 Planning y 3 2280 Sr. Citizens 1.2 2022 2290 Cnty. Ext. Agent 2310 Soil Conservation 2430 Junk Vehicle (M.V.D. ) 2710 Fed. Revenue Sharing 2750 , .E.T.A. Program o o 0 2180 District Court to 19± PI S 6 o S o 6 EARS Note: This schedule continued on next page. Form M•18,Nov. 1977 15 78 � n 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 Balance Receipts Transfers Disbursements Transfers Balance Number Description Jul 1 19 In Out June 30, 19 Other Special Revenue Funds (List) —1 I I i I I � _i Note: This schedule continued on next page. BARS Form W18, Nov. 1977 1 j 'I/ + �" 15 88 City/County No. Name Statement Year Page of Pages ALL FUNDS COMBINED STATEME14T OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS Account Cash Transfers Transfers as Number Description Balance Receipts In Disbursements Out Balance Jul 1 19 June 30,19 3000 Debt Service Funds : (L 'st) I ' I 4000 Capital Projects Fund : (List) Z, i Enterprise i 5400 Solid Waste BARS Note: This schedule continued on next page. Form M-18, Nov. 877 15 80 88 City/County No. Name Statement Year Page of Pages ALL FUNDS Fund No. Fund/Fund Group COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS - ALL FUNDS - Cont. Account Cash Transfers Cash Balance Receipts In Disbursement Transfers Balance sh Number Description Jul 1 19 Out 6000 Internal Service Funds: (List) 7000 Trust Funds: (List) 7010 Police Reserve 7020 Fire Relief 7030 Cemetery Per-petua 3 "111 D 6 7040 o a 7050 (Open) '. 7 , 7060 Public Admi'nistra or 7070 (Open) ; i a y 7080 Fax -0eed-4-and a 5 I i 9,0 8 3 a BARS // Note: This schedule continued on next page. Form M-18, N0141971 � f\ 81 8,9 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 _ cnnt- Account Balance Receipts Transfers Transfers Balance Number Description P In Disbursements Out July 1 19 June 30 19 7100 Agency Funds : (List) 7110 Police Reserve 7120 Fire Disability O e 7130 Protested Tax 7140 Homestead Tax Relief 7150 Redemptions 7160 Clerk of Dist. Court 7170 Escheated Estates 7180 M. U.- Suspense 7190 Migratory Stock o 16 S e ial istri s: i t a oaf a e 33 a G 4( 5 BARS Nate: This schedule continued on next page. I ' Farm M-18, Nov. 1971 15 Pp2 88 City/County No. Name Statement Year age 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 Balance Jul 1 , 19 Out June 30, 19 7400-7749 Agency - State: 7410 State General 7430 Motor Vehicle Disposal 05 7440 University Millage o 0 7450 Driver's Education 7460 Crime Victims ' Comp. 7470 Gross Vehicle Wt. ( W) oa�! o 7480 Livestock Bounty 3 of 7490 Livestock Commission a ( 6 7500 Livestock San. Board 7510 Fish & Game Fines 6 a o 0 7530 Public School Equal . 7540 State Permissive - E /is 7550 State Permissive - H.S. is 7560 Property Tax Admin. 3 7570 Vo-Tech Tuition 7580 Inheritance Tax s 7590 Judges ' Retirement / -3 j a / 6,190 G Go BARS Note: This schedule continued on next page. Form M-18, Nov. 1977/ *1' 1 I City/County No. Name Statement Year Page of Page81s ALL FUNDS COMBINED STATEMENT OF CASH Fund No. Fund/Fund Group RECEIPTS AND DISBURSEMENTS - ALL FUNDS - cont. Account Cash Transfers Disbursements Transfers Cash Number Description Balance Receipts In Out Balance July 1 19 June 30. 19 ?; 7750-7849 Agency - Schools : 7750 General School o qz 35,0VI/ 7760 District School 0 6 2 7770 High School 7780 H.S. Retirement o 6 Lo 1.ao SI 7790 H.S. Transportati n b s jL_K 3 (o 27 06 b 9� 7800 H.S. Transfer 7810 El . Retirement o/ i 7850-7899 Agency - Cities & Towns: ° ° y ZY I I 0 8 G Q o S o 30 BARS Note: This schedule continued on next page. Form M-18,No 197f 0 CityJCounty No. 15 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 Jul 1 19Y In Disbursements Out Balance qj] 7620 Highway Patrol 9 o yS o 7640 El . Sch. Deficien y —A-040 7650 H.S. Deficiency 73 0 a9 -'fiw 71010 Battered Spouse 5 0 0 00 7690 Fish and Game (S M3) 00 7710 SMB Reg. ($.50) (Other) zb 4 ean� o Alf Lv o 171 3 A01 _ 3 TAq0 0 6 Y /s o 0 I S 2A 6a!77 63 S S� a AaS Note: This schedule continued on next page. Form M-18,Nov. JJ77 r y A oft 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 - cont. Account Cash Transfers Transfers Cash Number Description Balance Receipts In Disbursements Out Balance 8/ June 30, 19r.Z 7900-7999 Agency - Other: 7910 Payroll Fund 61 7920 Refund Fund 7930 Claims Fund c 8000 Special Assess . Funds (List) 8040 Solid Waste D to /a 3 0 TOTALS (TO BE CCOUNTED FOR) (�/o 8 ARS // *Must agree with "TOTAL ACCOUNTED FOR" on next page. Form M-18,N#197t i City/County No. Name Statement Year Page of Pages ALL FUNDS Fund No. Fund/Fund Group COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS - ALL FUNDS- cont. Account //� Number Description Bk 8/Q—m��"� /r 'T'_ CAII Funds BALANCE PER STATEMENTS 9 0o JALIR6,93 s ADD: oo e 3 Deposits in Transit Service Charges Other LESS: Wu Outstanding Checks o / gal 17 r717 85' 6c Other TOTAL CASH IN DEPOSITS D A o 0 0 6 ADD: Investments Z o TOTAL IN DEPOSITORIES 2,2rjjq rLo o S 00 0 0 ADD: Cash and o Cash Items on Hand i TOTAL ACCOUNTED FOR G y cu 16 b so 6 A JA -18, Nov. 1977 GENERAL STATISTICAL INFORMATION! CLASS OF COUNTY . . . . . . . . . . . . . . . . . . . .5 COUNTY SEAT . . . . . . . . . . . . . . . . . . . . . 1-3,a Ide . REGISTERED VOTERS . . . . . . . . . . . . . . . . 391m3 FORM OF GOVERNMENT . . . . . . . . . . . . . . . . . COM 415s/Da POPULATION OF COUNTY , , , , , , , , , , , , , , , , o O LANDAREA . . . . . . . . . . . . . . . . . . . . . . / 6 3 7 MILES OF ROADS . . . . . . . . . . . . . . . . . . . . 831. S-3 ) COUNTY TAXABLE VALUATION . . . . . . . . . . . . . . . /O 857 163 ROAD TAXABLE VALUATION . . . . . . . . . . . . . . . y3 6 S2(C 7 - 87 - PROPFRTY TAX MILL LEVIES EuND/ACTIy m ills General 21.78 Bridge --3-.Zg- — Poor 6.80 Agricultural Agent 1.Z6 � Fairs .24 District Court 4.00 Library 3.00 Senior Citizen b Weed none Road -177. Animal 15Q per head on sheep Beef council 25¢ per head on cattle Boulder T.V. $ 8.00 Boulder T.V. (Senior Cit $ -STUO Basin T.V. 20.00 Town of Boulder 11 i s Town of Whitehall 65.00 Basin Improvement 26.52 Basin Co. water/sewer 2325.17 Jefferson Valley Fire 11.37 — Basin Fire 32.13 Boulder Rural Fire ZU:17iTf "- Boulder Mosq. #1 5.00 Boulder Mosq (Valley) 5:00- —` Whitehall Mosq. #3 5.00 Jefferson Valley 3.02 Elk Park Fire 10.04 Montana City Fire - 88 - Date January 10, 1983 MONTANA DEPARTMENT OF ADMINISTRATION and the COUNTY SOY ISSION of Je erson COUNTY, MONTANA In accordance with Section 7-6-2203, MCA, I hereby transmit the County of Jefferson Annual Financial Report as of June 30, 19 , for the fiscal year then ended. This report has been prepared following the requirements of the Department 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 results of operations of the County and its various funds, and that disclosures necessary to enable the reader to gain an understanding of the County's financial affairs have been included. Respectfully submitted, COUNTY CLERK AND ORDER Jefferson NAME OF COUNTY