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ANNUAL: 2005 - ANNUAL FINANCIAL REPORT MONTANA DEPARTMENT OF ADMINISTRATION Local Government Services Bureau 301 S. Park Avenue, Room 340,P.O.Box 200547, Helena,Montana 59620-0547 MONTANA COUNTY/CITY/TOWN OF JEFFERSON (NAME OF LOCAL GOVERNMENT) ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 2005 OFFICE USE ONLY OFFICE USE ONLY Desk reviewed completed: Prepared by: FOR DEPARTMENT OF ADMINSTRATION USE ONLY Systems:Rec'0 date entered-Oracl&Excel Comments: Financial data entered-Oracle Routed to Systems staff for completion Audit Review:Routed to Audit Review Financial data entered-Oracle Off cial File date REVISED JULY, 2005 •OUNTYICITYTOWN OF JEFFERSOP COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS June 30, 2005 Page No. INTRODUCTORY SECTION Letterof Transmittal ................................................................................................................ 1-2 List of Elected and Appointed Officials ......................................................................................... 3 FINANCIAL SECTION Management's Discussion and Analysis ...................................................................................... 4-12 Basic Financial Statements: Government-wide Financial Statements: Statementof Net Assets ...................................................................................................... 13 Statementof Activities ......................................................................................................... 14 Fund Financial Statements: Balance Sheet-Governmental Funds ..................................................................................... 15 Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds ............ 16 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................................................... 17 Statement of Net Assets- Proprietary Funds 18 Statement of Revenues, Expenses, and Changes in Fund Net Assets-Proprietary Funds ................... 19 Statement of Cash Flows- Proprietary Funds ............................................................................ 20 Statement of Fiduciary Net Assets-Fiduciary Funds .................................................................... 21 Statement of Changes in Fiduciary Net Assets- Fiduciary Funds ................................................... 22 Notes to the Financial Statements ............................................................................................ 23-34 Required Supplementary Information: Statement of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual- GeneralFund .................................................................................................................... 35-40 Statement of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual -Major Special Revenue Funds .................................................................................... 41-46 Other Supplementary Information: Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Special Revenue Funds ....................................................... 47-48 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual- Nonmajor Special Revenue Funds ................................................................................ 49-50 Combining Balance Sheet-Nonmajor Debt Service Funds ............................................................ 51-52 Combining Statement of Revenues. Expenditures, and Changes in Fund Balances -Budget and Actual-Nonmajor Debt Service Funds ..................................................................................... 53-54 Combining Balance Sheet- Nonmajor Capital Projects Funds ......................................................... 55-56 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual-Nonmajor Capital Projects Funds ................................................................................. 57-58 Combining Balance Sheet- Permanent Funds ............................................................................ 59-60 Combining Statement of Revenues, Expenditures,and Changes in Fund Balances- Budget and Actual- Permanent Funds ..................................................................................................... 61-62 Combining Statement of Net Assets- Internal Service Funds .......................................................... 63 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets- Internal ServiceFunds .................................................................................................................... 64 Combining Statement of Cash Flows- Internal Service Funds ......................................................... 65 Schedule of Federal/State Grants, Entitlements and Shared Revenues .............................................. 66 Schedule of Cash Receipts and Disbursements-All Funds ............................................................ 67-69 CashReconciliation .............................................................................................................. 70 STATISTICAL SECTION General Statistical Information ................................................................................................. 71 INTRODUCTORY SECTION LETTER OF TRANSMITTAL -1- LETTER OF TRANSMITTAL - CONT. I,OUNTWCITYTOWN OF JEFFERS0 ELECTED OFFICIALS/OFFICERS OFFICE NAME OF COUNTY OFFICIALSIOFFICERS DATE TERM EXPIRES Commissioner(Chairperson) Tom Lythgoe Dec.2006 Commissioner Chuck Notbohm Dec.2008 Commissioner Ken Weber Dec.2010 Assessor Bonnie Ramey Dec.2006 Attorney Mathew Johnson Dec.2006 Auditor Treasurer patty O'Neill Dec.2006 Clerk and recorder Bonnie Ramey Dec.2006 Clerk of district court Marilyn Craft Dec.2008 Coroner Crai Doolittle Dec.2006 Justice of the peace Dennis Giulio Dec.2006 Justice of the peace Public administrator Mathew Johnson Dec.2006 School superintendent Garry Pace Dec.2006 Sheriff Craig Doolittle Dec.2006 OFFICE NAME OF CITYlTOWN OFFICIALS/OFFICERS DATE TERM EXPIRES Mayor Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner City manager Attorney Chief of police Clerk Clerk/Treasurer Finance Director Police Judge Treasurer Utility billing/collection clerk In accordance with State law, I hereby transmit the County of Jefferson Annual Financial Report for the fiscal year ended June 30,2005. Respectfully submitted; County Clerk and Recorder �rG°.�m�rJ 1`. �� • -�'yl In Date City/Town Clerk-Treasurer Date -3- FINANCIAL SECTION MANAGEMENT' S DISCUSSION AND ANALYSIS 0 Management's Discussion and Analysis As management of Jefferson County, we offer readers of Jefferson County's financial statements the narrative overview and analysis of the financial activities of Jefferson County for fiscal year ending June 30, 2005. We encourage readers to consider the information presented. Financial Highlights • The assets of Jefferson County exceed its liabilities at the close of the most recent fiscal year by$11,730,144.12 (net assets). Of this amount, $8,775,009.96 (unrestricted net assets)may be used to meet the government's ongoing obligations to citizens and creditors in accordance with the county's fund designations and fiscal policies. • The county's total net assets increased by$799,995.56 over fiscal year 2003. • As of the close of the current fiscal year, Jefferson County's governmental funds reported combined ending fund balances of$8,194,505.63, which is an increase of$505,635.00 over fiscal year 2004. • At the end of the current fiscal year, unreserved fund balance for the general fund was $622,202.39 or 38.6% of total general fund expenditures. • Jefferson County paid out $138,251.93 during fiscal year 2005 for debt reduction. Overview of the Financial Statements The discussion and analysis are intended to serve as an introduction to Jefferson County's basic financial statements. Jefferson County's basis financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3)notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of Jefferson County's finances, in a manner similar to a private-sector business. The statement of net assets presents information on all of Jefferson County's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of Jefferson County is improving or deteriorating. The statement of activities presents information showing how the County's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave). The government-wide financial statements can be found attached to this report. Fund financial statements. A fund is a grouping of related accounts that is used to maintain 0 0 control over resources that have been segregated for specific activities or objectives. Jefferson County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of Jefferson County can be divided into three categories: governmental funds,proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financial requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statement. By doing so,readers may better understand the long-term impact of the County's near term financial decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures, and change in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Jefferson County maintains five individual major governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, road fund,public safety fund, hard rock mine fund and Payment In Lieu of Taxes (PILT). Data from other governmental funds are combined into single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements, which are attached to this report. Jefferson County adopts an annual appropriated budget for its general and special revenue funds. A budgetary comparison statement has been has been provided for those funds to demonstrate compliance with this budget. The basic governmental fund financial statements are attached to this report. Proprietary funds. Jefferson County maintains one proprietary fund. Solid Waste is the only proprietary fund and is an enterprise fund. Enterprise funds are used to report the same functions presented as business-type activities in the governmental-wide financial statements. Jefferson County uses this enterprise fund to account for its Solid Waste disposal and recycling operations. Internal service funds are accounting devices used to accumulate and allocate costs internally among Jefferson County's various functions. Jefferson County uses an internal service fund to account for its maintenance of governmental vehicles and heavy equipment. Because these services predominately benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial 0 0 statements, only in more detail. The proprietary fund financial statement provides separate information for the Solid Waste disposal and recycling operation in Jefferson County,considered to be a major fund of Jefferson County. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support Jefferson County's own program. The accounting used for fiduciary funds is much like that used for proprietary funds. Government-wide Financial Analysis As noted earlier, net assets may serve, over time, as a useful indicator of a government's financial position. In the case of Jefferson County, assets exceed liabilities by$11,730,144.12 at the close of the most recent fiscal year. 28% of Jefferson County's net assets are invested in capital assets (e.g. land,buildings, machinery, and equipment) less any related debt used to acquire those assets that are still outstanding. Jefferson County uses these assets to provide services to citizens; consequently, these assets are not available for future spending. Although Jefferson County's investment in its capital assets is reported net of related debt, it needs to be noted that the resources needed to repay this debt must be provided from other sources, since capital assets themselves cannot be used to liquidate these liabilities. A portion of the county's net assets represent resources that are subject to external restriction on how they may be used. The remaining balance of unrestricted net assets ($8,775,009.96) may be used to meet the county's on-going obligations to citizens and creditors. At the end of the current fiscal year, Jefferson County is able to report positive balances in all three categories of net assets, both for the government as a whole, as well as for its separate governmental and business-type activities (e.g. Solid Waste function). All financial statements are attached. September 26, 2005 SIN3W31VIS IVIONVNI =l OISVI3 COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF NET ASSETS _ June 30, 2005 - Primary Government Component Units Governmental Business-type Activities Activities Total ASSETS _ Cash and cash e_guivalents 8,152,076.62. _178,381.42 _ 8,330,458.04 Investments 0.00 0.00 D.00 ,. Petty Cash 135000 ..0.00 1,350.00 Restricted Assets. _. Cash and cash equivalents -10,991.45T_ 94,361.86 105,353.31 Investments 0.00 0.00 Taxes/Assessments Receivable-(net of allowance for uncollectibles) 175,737.87 11.0,274.13 286,012.00 Accounts/other receivables-(net of allowance for uncollectibles) 20,137.05 800.00 20,937.05 Due from other funds 7,590.00 --_0,00 7,590.00 Due from other governments 103,954-37 0.00 103,954.37 Advances to other funds 0.00 _ 0.00 0.00 Prepaid expense 0.00 0.00 0.00 Inventories 0.00 0.00 0.00 Other debits_ 0.00 0.00 0.00 Ca ital_as_s_ets_not being depreciated Land Construction in Capital assets being depreciated(net of accumulated depreciation 3,184,088.29 414,967.40 3,599,055.69 Total Assets 11,655,925.65 798,784.81 12,454,710.46 0.00 0.00 LIABILITIES Accounts payable and other current liabilities 0.00 0.00 _- 0.00 Matured bonds and interest a_yab_le.. D.Do 0.00 - 0.00 Due to other funds 0.00 0.00 0.00 Due to other governments 0.00 0.00 0.00 Deferred revenue _ 0.00 0.00 _ 0.00 Contracts/Loans/Notes Pa able 0.00 0.00 0.00 Advances from other funds 0.00 0.00 0.00 Noncurrent liabilities: Due within one year 000 8,161.861 Due in more than one year 530,191.91 84,621.74 1 614,813.65 1 Total Liabilities 530,191.91 92,783.60 622,975.51 0.00 0.00 NET ASSETS _ Invested in Capital assets,net of related debt 2,955,131.16 0.00 2,955,131.16 Restricted for: Debt Service 0.00 __0.00 _ - Bond Indenture Requirements 0.00 0.00_: Public Works 0.00 PdblicSafety 0.00_ Public Health 0.00 Culture/Recreation 0.00__' Economic Development 0.00 Unrestricted 8,069,008.72 706,001.24 8,775,009.961 Total Net Assets 11,024,139.88 706,001.24 1 11,730,141.12 0.00 0.00 -13- COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30,2005 Net(Expense)Revenue and _ Program Revenues Changes in Net Assets - - - _ Charges for I Operating Capital ! Primary Government Com onenl Units Services,Fines, Grants and Grants and Governmental Business-t pe Functions/Programs ! Expenses Forfeitures,eta Contributions Contributions Activities Activities Total Primary government: Governmental activities: General overnment 1,663360.80 304254.76 91100.63; 0.00 1,268,00541 1,268,005.41 _ - Publicsafe 1,679,24049 194,023.56! 277,659.48 0.00 1207557.45 1,207,557.45 Public works 1,550,396.65 200,037.71 412,804.78 0.00 937,554.16 937 554.16 Public health 262,484.86 20,282.64 68,992.00 0.00 i 173,210.22 173,210.22 Cultur and economio sernces _ _ - 27Q011.14 0.00 0.00 0 00 ___ 16,847.55 116,847.55 Culture and recreation _ 273,011.14 4,11671 _ 3,729.68 - _ _000 (265,164.75) (265,164.75 _ Housin /Communit Develo ment 104,569.14 0.00 0.00 000 104,569.14 _ {104,569.14) Conservation of Natural Resources 0.00 0.00 0.00 0.00 0.00 0.00 Interest on long-t_e_rm_debt 9,000A7 0.00 0.00 1 0.00 ! 9,000 47 1 9 000.47 ' _ Miscell atetl costs --assn--_ - -�_-- 0.00 1 ---- 1 _-- -- 0.00' 5,190.97 1 - Miscellaneous 0.00 5,190.971 0.00 0.00 5,19097 . _ 0.00 Total governmental activities 5,658,911,10 1. 727,906.35 854,286.57 0.00 (4,076,718.18) (4,076,718.18) Business-type activities'. ' Hospital '. _ 0.00 0.00 ' Water 000 0.00 Sewer _ o.00 0.00 - - - _ Solid Waste/Landfill _ - _ 23125.02 23,125.02 bul Amance T- 0.00 0.00 '. Airpon 0.00 0.00 Gas/Eleclric I I. I. 0.00 0.00 0.00 0.00 Total business-type activities _ 0.00 0 00 0.00 0.00 0.00 1 23,125.02 23,125.02 i I i Total primary government 5,658,911.101 727,906.35 854,286.57 000 4,076,718.18 23,12502 4,053,593.16 I" •Component Units: Total component units 0.00 1 0.00 0.00 0 00 - -= 0.00 0.00 !General revenues Pro a taxes - _._ _. _. 2,592,607.02 _.6--,966-8 _ _2,5 997 - I Local o Lion taxes 460,220.39 460,220.39 1 Licenses and ermits 21 215.00 21 215.00 1 Unrestricted Federal/State shared revenues 1,445,150.91 0.00 1,445150.91 Unrestricted rants and contributions 0.00 0.00 ' Unrestricted investment earnin S 178,502.31 120.09 178,622.40 Miscellaneous 57,086.29 57,086.29 Gain on sale of ca ital assets 0.00 0.00 Transfers _ _ 3,295.00 3,295.00 0.00 Total general revenues antl transfers 4,751,486.92 10,381.94 4,761,868.86 0.00 0.00 -_e sand__ - _. Chan e in net asseis 674,768.74 33,506.96 706,275 70 0.00 0.00 iTotal net assets-JUIy1,2004 10,34937114 672,494.28 11,021,865.42 jo4 net assets-June 30,2005 11 024 139.88 706 001.24 11 730 141.12 0.00 0.00 COUNTY/CITYTOWN OF JEFFERSON BALANCE SHEET - -- - -- GOV_ERNMENTALFUNDS June 30,2 005 Malw Fnntls -- -- T - _ _ _ _ Other Total + Account 2110_ 2900 2895 2900 Governmenal Govl:mmin4l Number Description General ROatl Public Safety Metal Mines Tr PILT - _- Funtls Fantle ASSETS 101000 _Cash antlmsh eauivalenls 647,61 34.09 362,675.90 4]9,590.0] 3,]81,144.84 1,209,311.14 1,6_]1,]2058 8,152,0]6.62 103000 Perry cash ]00.001 650.00 _ 1,35000 101100 Investments --- - - - 0.00 ON -- Restricted Assets: _ - _ - _ _ -- - ID2200 Cash antl cash a uivalenls__ _ _ 10,991.45 1099145 t6230p Investments 0.00 0.0_0 _- _ _.. _.. _ . 106000 Valua tionofinvestmentsfairvalue _000 ON m _ Tax/assessent receivable(net of allowance _ a 32,448.85 19,576. 4 61,193.31 _ 62519.67 175,]3].8]nW00 for uncollectlblr eeivaAee bles-(netofalovetnce _ 120000 Duefr IlecWarfu f 20,13)05 0.00 20,137.05 131W0 Due 11010 other funds 7,590 W'. 0.00 7,590.00 _ 13200o Due from oil r overnments 33,290.00 _ _ 70,664.37 103,954.37 133000 Advances to ether funs _ __ _ _ 000 000 140000 Prepaid expense 0.00 _ 000 150000 Inventories -- _ 0.00 000 . 170000 Other debits 0.00 - 0.00 Total Assets I 688,372.94 1 382,251.94 _574,073.38 3801 261 89 1,209,311.14 0.00 0.00 0.00 1,616,546.0] 8,471 8,736 LIABILITIES AND FUND BALANCES _Liabilities - 201000 Warrants - - _ - -_-- payable _ __. _ 0.00 0.00 202100 Judgments payable _ 0.00 0.00 203100 Jutlgments payable _ _ '. ON 0.00 204000 Contracls'4oans/notes payable 0.00 0.00 _2052W Matured interest payable _ _ 0.00 _ 0.00 206100 Omer accrued pa,ddles 33.]2170 16,454.32 91,68727 1571730 5] 101,59386 211000 Due to other tuns _. 0100 0.00 212000 Due to sits pa ab mments _. 0100, 000 214000 Deposits payable 0.00 000 220000 Deterred revenue 32,448.85 19,57fi 04 61,193.31 62,519.67 1 175.]3].8] 233000 AdvdnLes from other funds 0.001 ON -- Total Liabilities 66.1]055 36,030.36 92,88055 Ono _ - -- _ _ 0.00 0.00 0.00 000 82,250.24 277,331.]3 Pond balances: Reserved for _ _2)1000 Debl service 1 _ 000 _ 0.00 00 _0.00 __- 000 Capital projects 0.00 coo aver _.. _ _ _ _ _ - - 000. - 0.00 _. - ---. _9100p C General al revnue lands - fi222o239 6,221.58' 481192801 3,801 28189' 120931114 622,202.39 . reserved epodetl _ ` p, - _ _ _ - 1,696.430.01 ]53443]42 91000 Cap ifall projects funds _ _ _ - _ : 37,665.82 3786582 271000 Permanent funds 0.00 000 Total fund balances 622,202.39 346,221.58 461,19280 3,801 281 89 1209,311.14 000 0.00 0.00 t,Z34,29563 8,194,50563 Total liabilities antl funtl balancec 666,372.94 382,251.94 574,0]3.38 3,801,261.89 1,209,31 Lt4 0.00 000 0.00 1,816,546.0] Ampuntses otledlor overnmental activities in the statement of net ssels are different because 1 a IT Ca ilal assets used ingovernmental activates are not financial _ _ resources and,therefore,are net repot In the funds. _ _ 3,184,088.29 __. e P Y p_ Other long-term assets el not available 1d a current- eripd 1 1 ex .. ¢s and relue by managdlnmo funds 1]5)328] Internal servic funds are the government man 0 _ nt assets an the costs sO _. prov d'ng srsrvices vnthin the government The assets and liabilities h the intamel servicetunsamfnet assets tgpvemmenlal acfnitles in the ovemmenbxide statement of net assets. - assets I - 000 - -- Amounts payable Net amount allocated to business type/external activities 0.00 0.00 Lop 1 ludic¢5 cl tl na bonds payable are not due and a able - In the current period and therefore are not reported in the funds 530,191.91 Net assets of governmental activities 11,024,139.88 COUNTYJCITYTOWN OF JEFFERSON _ STATEMENT OF REVENUES,EXPENDITURES,AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FISCAL YEAR ENDED JUNE 30 2005 _ Major Funds _ _ Other Total Account 2110 2300 2895 2900 _ _ Governmental Governmental Number Descri tion General- Road Public Safety Metal Mines Tr PILT Funds Funds REVENUES 3100001 i -- - � _ - _ 363000 Taxesfassessments 988,88673' 281,054.83 814,588.58 _ 8.78,647.14 2,963,177.28 320000 Licenses and permits _ 1,615.00 30000 _ _ 19,300.00 21,215.00 330000 Intergovernmental revenues __ 377,208.67 380,313.72 256,571.30 93,304.00 575837001 616,202.79 2,299,637.48 34NM Charges for services _ 145,306.87 95,026.36 187,994.13 _ ! 163,306.07 591,633.43 350000 Pines iabeoufeitures 120,05252 _ _ 001.30 1 17868].52 •and 360000 Miscellaneous 21,396.11 19,62012 13,380.20 1 1827528 72,671.69 370000 Investment and royalty earnings 76,300.67 86,400.2] 15, ,502.31 0.00 Total Revenues 1,730,766.57 776,015.03; 1,272,834.21 179,704.2] 575,837.00 0.00 0.00 0.00 1,712,167.631 6,247,324.71 --_ _ EXPENDITURES _Current _ 410WO General overnment 1,370 827 55 239,439.21 1,610,266.76 420000_1 Public salely 199,9948 1,283_,148.01 43 �. 98,825.92 1,581,031.41 0000 Public vrorks 981.50''. 934,801.90 30,425.5.9 493,855.84 _1,61.83 440000 Public health 30744.591 _ _'`__L_. 229,345.04 260,089.63 850000 Social and heceatc services 10,990.00' �� 1 _ 104,823.33 115.613.33 46WW Culture antl recreation .- 0.00 � I � 26],828.35 267,828.35 __- _. _._ 4700W Housin antl cornrni development 0.00 _ 64,78604 39,011.87, 103,797.91 480000 Conservatian of natural resources 000 ~ 0.00 _0.00 aWOOO Debt Service: _ Pori __ 0.00 28,769.18 26,473 J21 74,008.96 129,251.46 _-_- _ -. -_ -_. _- __.-_ r Interest_ O.00i 5]14.51 1,0404]' _ _ 2,245.49 9.000.47 _ ___ __ ____ _ 0.00 aec- outlay 30,064.50 1 _ 133,883.76 220,900.48 �C y 32,3]2.22 _ 24,580.00 ;_ _ 500000_ Internal Services _ _ _ _ _ _ _ 0.00 510000 Miscellaneous 0.00 T- 0.00 0.00 Total Expenditures 1,642,965.62 1 1,001,657.81 1 1,335,241 80 1 95,211.63 1 owl 0.00 1 0.00 0.00 1 1,682,767.77 i 575],844.63 Excess of revenues(under) expenOliures 87,800.95 (225,642.78) 62,407.59)1; 84,492.64 575,837.00 _ 0.00 0.00 0.00 29,399_.86 _ 489,480.08 3.01010140 !OTHER FINANCING SOURCES(USES):USES:; _ _ _ ! 361010140 &nos issued 0 scount on bonds issued _ 0.00 _ 0.00 0.00 _ ( _ )I _ -T� _ _0.00 --- 0.00 _ 301050 Ince Lion OI Ce ital lease 0.00 0.00 _ 3810]0 Proceeds from notesAOansNnterca 0.00 0.00 0.00 382010 Sale of capital assets 0.00 _ _ _ 0.00 0.00 383000 'Transfers In __ 52,39242 260, 883.4 336,695.94 _ _ 28,908.35 378,480.13 521000 iTransiers out 3,800.001 304,420.99 73,554.14) (381,]75.13 _ _. _ _ - 0.00 Total other dancing sources(uses) 68,592.42 260,283.42 36,89594 0.00 (304,420.99)1 0.00 0.00 0.00 (64,645791 (3,295.00) Net changeinfund balances 13.6,393.37 34,660.64' _ (25,5.1165), 84,49264 271,4.16.01 0.00 0.00 0.00 (15,245.93).. 486,18508 and balances-July 1,2004 as i previously reported _ _ 485,809.02 311_,580.94 SOfi,829.65 3,7167.8925 93],895.13 _ _ _ 1,]49,561]6 ]708_,445.]5 Prior period adjustments 000 025 20) 0.00 12520) Fund balances--July 1,2004 as restated 485,809.02 311,580.94 506,704.45 3716,78925, 937,895.131 0.00 0.00 0.00 1,769,541.76 7,708,320.55 Fund balances-June 30,2005 622,202.39 346,221.58: 481,19280 3,801,281.89 1,209,317.14 0.00 0.00 0.00 1,734,295.83 8,194,505.63 0 0 COUNTY/CITYTOWN OF JEFFERSON RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2005 Net change in fund balances-total governmental funds (page ) 486,185.08 Amounts reported for governmental activities in the statement of activities (page )are different because: Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets: Capital assets purchased 220,900.48 Depreciation expense (206,716.75) In the Statement of Activities,the loss or gain on the sale or disposal of capital assets is recognized. The fund financial statements recognize only the proceeds from the sale of these assets: Gain(loss)on the disposal of capital assets Proceeds from the sale of capital assets 0.00 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds: Donated capital assets Long-term receivables (deferred revenue) 89,650.13 Long-term debt proceeds provide current financial resources to the governmental funds, but issuing debt increases long-term liabilities in the statement of net assets: Capital lease proceeds 0.00 Bond sale proceeds 0.00 Loan proceeds 0.00 Repayment of debt principal is and expenditure in the governmental funds, but the repayment reduces long-term debt in the Statement of Net Assets: Capital lease obligation principal payments Long-term loan/contract principal payments 129,251.46 Long-term bond principal payments Internal service funds are used by management to charge the costs of certain activities, such as insurance and data processing,to individual funds. The net revenue of the internal service funds is reported with the governmental activities of the government-wide statement of activities net of the amounts allocated to business-type activities and depreciation expense Change in net assets 0.00 Net of amount allocated to business-type/external activities 0.00 Depreciation Expense 0.00 0.00 Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds Accrued compensated absenses (44,501.66) Change in Net Assets in Governmental Activities 674,768.74 -17- COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF NET ASSETS _ - PROPRIETARY FUNDS i.._- June 30,2005 Gover ..T._. nmemal Business-type Activities Activities __.__ Enterprise Major Funds Nonmajor Account 5410 Enterprise Internal Number Description Solid Waste Funds Totals Service ASSETS Current Assets _ _ _ 101000 Cash and Cash a uivalenls 178.38142 - _- - _ 0_00 -- 178,381.42 103000 pert cash _ __ 000 0.00 101100 Investmenisal is rvalu� _ __- _ 0.00 0.00 Tawasses5ment rsceivable jnet of allowance for 110000 'unconectmles 11027413 000 110,27413 Accounts/other receivables-(net Of allowance for �- 120000 uncollectibles _ - _ 80000 - _- 000 80000 131000 Due irom other funds ____- _ _ ___ 000 _ 000 __ -- 132000 Due from Other Overnments _ 000 000 141000 Prepaid e nse _ 000 0,00, 150000 Inventories 0 D 0.00 Total Current Assets 289,455.55 1 0.00 0.00 I O.OD 1 000 289,455.55 0.00 Noncurrent Assets Restricted Assets _ -- - ��- - 102200 Cash and cash equivalents 94361.86 000 94.361.86' 102300 Advances to _ _ 0.00 0.00 133000 Other des to other funds _ _ _,. _ 0.00 - 0.00 186000 Other _ _ o.o_D o:oa _ 180000 capital_assets: Land 5939900 _ 000 -59,39900 tlo In . Construc ro ress 000 0.00 pn s _ _ - D DO 0.00 Imro Im rOVernents other than buildings 363 10848 000 363,108.48 -. Machineryantl equipment 312255]2 _ 0.00 312,255]2 __ _.._ Inimsimclure(utility systems) 0.00 0.00 Less' accumulated tlepreciation 319]95.80 __._ 0.00 j319,]95.60) _ _ Capital azsets-net of accumulatetl depreciation_ - 414,967.40 0.00 000 D.Dp -- OAO 414.967.40 Total Noncurrent Assets 509,329.26 0.00 0.00 0.00 000 1 509,32926 0.00 Total Assets 798.784.81 0.00 D 0 0.00 1 0.00 1 798,784.81 0.00 LIABILITIES Currant Liabilities 202100 Apoornis 203100 Jud nlanis a able _,. _-_ 000 000 _ 2N000 Contracts/loansinoles payable 000 000 - 205200 MaWretl lnteresl payable � 000 000 206100 Other other tl a antes_ 8,161 86 0.0"DO 211000 GUa l0 other funds _ _ _ _ _ 0.0212000 Due lO Othef OvemmBntS O000223000 Deierretl revenue 0.01 86 Total Current Liabilities 8,161.86 0.00 0.110 0.00 0.00 8,161.86 0.00 Noncurrent Liabilities _ 231000 BOntle able --- __. _ -_ 0.00 0.00 - 2390W Advance tram he,funds _ _ _ 000. 000 234000 Co menis payable -__ _-_ ___ 000 -� 0.00 2350W Contracts/loans/notes/loans/notes payable _ __-]5,863.00 _ -__ 000 _ 7_5863.00 236000 Closure/ sure care costs __ _ 0.00 0.00 239000 Compensatetl_absences - 6,]58]4 - 0.00' 8,758 74 Total Noncurrent Liabilities 84,621]4 0.00 O.OD 0.00 0.00 84,621.74 OAO Total Liabilities 92,]83.60 1,00 0.00. 0.011 0.00 - 92,1831 0.00 NET ASSETS al_ _". ... _ _.~. -... Restricted far. - T -- - 00 000 0 00 000 Invested in ca tat assets,net of related debt ___0 000 - 0.00 0.00 Unrestricted 706,001,24 - 0.00 ]06,001.24 Total Net Assets 706,001.24' 0.00 0.00 0.00 1 0.00 706,001.24 0.00 IRecp clronn10eovcmhe con oli srt cho f otnetaservo AdLsimenl to reflect fieconsolltlalions oi:n[emal serNCe funds -- - - actvties related to enterprise luntls Net assets of business type ar Iles 706,001 24 COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS FISCAL YEAR ENDED JUNE 30,2005 _ _ _ _ Governmemal Business-type Activities Activities Major Enterprise Funds Nonmajor Account 5410 _ _ Enterprise Internal Number Oescriptlon Solid Waste - Funtls Totals Service OPERATING REVENUES 340000 Charges for sarvice5 -8.146.80 0.00 _8,146.80 360000 Miscellaneous revenues 5.852.08 .r 000 5,852.08 363000 1 Special assessments 635,197.14 0.00 635.197.14 0.00 D.W Total Operating Revenues 649,196-02 0.00 0.0 0.00 0.00 649,196.02 0.00 OPERATING EXPENSES 100 Personal services 242,146.23 _ D.0 242,146.23 200 -SUP as 55 583 41 0.00 55,58141 300 Purchased services 263,590.73 _ _. 0.00 263,590.73 400 Builtlin materials __ 000 0 D _ 500 Fixed char es 16,947.30 _. _0.00 16,947.30 810 Loss/Bad debt ex ense 0.01) 0.00 830 Depreciation 45244.04 _ 0.00 45,2_44.04 _ 0.00 Cot) Total Operating Expenses 623,511.]1 0.00 000 0.00 Duo 623,51171 0.00 Operating Income(Loss) 25,684.31 0.00 0.00 0.00 0.00 25,684.31 0.00 NONOPERATING REVENUES(EXPENSES) _I 310000 Taxes/assessment revenue 696685 _ 0.00 6,96685 32WOO Licenses/ ermts revenue _ _ _ _ _ 0.00 _ 000 33WOO Integovernmental revenue __ _ 0.00 _ 000 371 WO Interest revenue _ 120 D9 _ 000 120.09 49000 Debt service Interest expense 2,559.29) _ 0.00 _. _12,55929 0.00 0.00 Total Non-Operating Revenues(Expenses) 4,52].65 ODD i 0.00 0.00 D.0 4,527.65 0.00 Income Loss before contributions and transfers 30,21196 0 D _. 0.00 _ 0._00 0.0 _ 30 211.96 0.00 Ca ital contributions 000 _ 0.00 Transfers in(out) 1 3295.00 l 0.00 3.295.00 Change n net asset. _ 33.506.96 0.00 _. 0.00 0.0_ 0.00 33,506.% 0.00 Total net assets July1 P004 -_-__ _672494.28 i 000 6]2_,4942, Prior period adjustments 0.01) 0.00 Total net assets-July 1,2005 as r_estaled 672,494.28 0.00 0.N 0.00 0.00 672,49428 0.00 Total net assets-June 30.2005 706,001.24 0 00 0.00 0.00 0.00 706,001.24 ON RBCAncilatien t0 evernment-wide statement of activities: Adjustment to refleCi the consolidation of internal service fund ' activities relatetl to enterprise luntls Change in net assets of business-type activities ]06.001.24 I � 19- 0 COUNTY/CITYTOWN OF JEFFERSON _ STATEMENT OF CASH FLOWS _ PROPRIETARY FUNDS --___ FISCAL YEAR ENDED JUNE 30,2005 Governmental Business-lype Activities Activities Major Enterprise Funds NonmajOr _ rr 5610 Enterprise Internal Description belle Waste Funtls Totals Service CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers 666,542.301 0.00 646.54230 Cash paidtosuppliers 335,345.D7 _._ _ .... 0.00 _(335,345.0])'. Cash paid to employees 1246.507.11 000 (246,50].11) Cash received from Intedund services provided _' _ _ 0.00 _ _0.00 Cash paid tot intedund services used 0.00 DOD Net cash provided(used)by operating activities 64,690.12 0.00 1 0.00 0.00 0.00 66,690.12 0.00 OA8 ACTIVITIES Transfers from Ltd)other funds 3,295.00 O.OD 3,295.00 Advances from b other hinds � -__ 000 000 Subsidies from faxes and other governments 6,966.85 0.00 6.966.85 Net cash provided lured)by capital and related ' financin activities 10,261.85 0.0011 000 0.00 0.001 10261.65 0.00 FINANCING ACTIVITIES _ Proceeds from debt _ _ 0,00 0.00 Ca flat contributions _ 0.00 000 Purchases/ac uisition/co s1 uction of capital assets 6,304 77 _ - -_ 0.00 (6,304.77 Principal on debt 25,280.00) 0.00 25,280..00) _ Interest paid on debt (2,559.29) _ __ 0,00 2,559.29 Coital lease down en[ 0.00 0,00 Proceeds from sales of capital assets 0.00 0.00 Net cash provided(used)by capital and related " financln acr"dies 34,144.06) DOD 000 0.00 O.W 36,144.06) 0.00 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sales of investments 0.00 0.00 Purchase of investments _ _ _ 0.00 0.00 Interest earnings 12D.D9 DOD 120.09 Net cash provided(used)by Investing activities 120.09 000 1 0.00 0.00 000 120.09 0.00 Net increase(decrease)in cash and cash equivalents 40,928.00 0.00 0.00 0.00 0.00 40.928.00 000 Cash and cash equivalents-July 1 200 _ 23 815 0.00 231,815.28' Cash and cash equivalents-June 30,2005 272,743.28 000 000 100 0.00 272,74328 0.00 Record at an of operst ng ncome to net car _ - -- --- - -- provided(used by operating activities. ,..._. O erating income 25684.31 000 _ 25,684.31 Adjustments to reconcile operating income to net cash died b�Lcperating activities _ _ __ _ _ Depreciation expens e 45.244.04 0.00 45,244.04 Increase Decrease in accounts receivable 2,653.72) - 0.00 __ 2,653.72 Increase Decrease in intergovernmental receivables' _ 0.00 0.00 Increase Decrease in due from other funtls _ __ _ r _ _ - DOD _ _ 0.00 _ Increase in allowance for uncclledible accounts _ 000 0.00 _ Increase decrease nmventones 000 D.DO Increase decrease In re aid Items __ _ _ _0.00 D.00 Increase(decrease)in customer do calls 000 000 Increase decrease in accounts a able 776.37 __ _ _ _ 0.00 776.37 Increase decrease in corn ensated absences a. (4,360.88) _.. 000 _ 41360.88) _.._.._ Increase Sd.crease)in inte1governmertal a ables 000 0.00 Increase(decease)in due to other funds 0.00 9 OO Total adjustments 39.005.81 0.00 0.00 0.00 0.00 39,005.81 0.00 Net cash provided(used)by operating activities 64,690.12 0.00 0.00 0 D 0.00 64,690.12 0.00 Noncash Investing,capital,and financing aetivitiell Rorrowm underca hal lease 0.00 0.00 9--�L____ - _.. _- -__ Contributions of capital assctsfromgovernment 0.00 0.00 _ Puchase of a uq ipment on account 0,00 0 00 Increase in lair value of i vestments 0.00 0,00 Coital asset trade-ins _ 0 Do - 000 _. -20. _ COUNTY/C_ITYTOWN OF JEFFERSON STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS June 30,2005 Trust Funds Agency Funds Pension Investment Private Purpose _ Account _ _ Trust Funds Trust Funds Trust Funds Agency Composite Number Description (7000-7005) (7006-7009) (7010-7099) (7100-7999) ASSETS 101000 'Cash and cash equivalents 8,281 6,046,303.27 Receivables' 110000 Tax/assessment receivable(net of allowance for uncollectible_s)I 5.37,729.14 -� Accounts/other receivables-(net of allowance for -- _ 120000 lluncollectibles) 128000 Interest receivable 101100 Investments(at fair value_ _ I Total Assets 0.00 0.00 8,280.61 6,584,032.41 LIABILITIES 201100 Warrants payable 419,470.04 • 202100 Accounts payable 87,55128 203100 Judgments payable 204100 Contracts payable _ 2n000 Due to other funds 7,590.00 _ 212000 Due to other governments 690.61 6,077,009.09 Total Liabilities 0.00 0.00 8,280.61 6,584,032.41 NET ASSETS _ Held in trust for pension benefits and other purposes 0.00 0.00 0.00 I COUNTY/CITYTOWN OF JEFFERSON _ STATEMENT OF CHANGES IN FIDUCIARY NET A_ SSETS _ FIDUCIARY FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ Trust Funds _ Pension Investment Private Purpose _ Account 1 _ Trust Funds Trust Funds Trust Funds Number Description (7000-7005) (7006-7009) (7010-7099) ADDITIONS: 310000 Tax revenue _ 330000 Intergovernmental revenue 360000 Miscellaneous revenue 4,918.87 370000 Investment earnings _ 366000_ Contributions to pension 366000 'Contributions to investment trust N N Total Additions 0.00 0.00 4,918.87 DEDUCTIONS: Administrative expenses _ - i- _ Refunds of contributions _ -- _ Benefit payments _ 4,012.34 Distribution of investments Due to other funds _ Due to other governments Total Deductions 0.00 0.00 4,012.34 'Change in net assets _ 0.00 0.00 f 906.53 Total net assets-July 1,2004 _ _ 215.92 Prior period adjustments _ Total net assets-July 1,2005 as restated _ 0.00 0.00 215.92 'Total net assets-June 30,2005 0.00 0.00 1,122.45 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The County of Jefferson is a political subdivision of the State of Montana governed by a three member Board of Commissioners duly elected by the registered voters of the County. The County utilizes the Commission form of government. The accompanying financial statements present the primary government and its component units,entities for which the government is considered to be financially,accountable. Blended component units are part of the government's operations. Each discretely presented component unit is reported in a separate column in the government-wide financial statements to emphasize that it is legally separate from the government,but is financially accountable to or fiscally dependent upon the primary government or their omission from the financial statements would be misleading or incomplete. Blended Component Unit: Discretely Presented Component Unit: B. Government wide and fund financial statements The government-wide financial statements(i.e.,the statement of net assets and the statement of changes in net assets)report information on all of the nonfiduciary activities of the primary government and its component units. For the most part,the effect of interfund activity has been removed from these statements. Governmental activities,which normally are supported by taxes and intergovernmental revenues,are reported separately from business-type activities,which rely to a significant extent on fees and charges for support. Likewise,the primary government is reported separately from certain legally separate component units for which the primary governments is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include: 1)charges to customers who purchase, use,or directly benefit from goods,services,or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds,proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide statements. Major individual governmental funds and major individual enterprise funds are reported in separate columns in the fund financial statements. -23- 0 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. C. Measurement focus basis of accounting,and financial statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose,the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred,as under accrual accounting. However,debt service expenditures,as well as expenditures related to compensated absences and claims and judgments,are recorded only when payment is due. Property taxes,licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Taxes and assessments receivable remaining uncollected at year and are offset by a deferred revenue since they are not available to pay liabilities of the current period. The government reports the following major governmental funds: General Fund-This is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Road Fund-This is the government's road operating fund. It accounts for all financial resources of the road fund. Public Safety Fund-This is the government's public safety operating fund. It accounts for all financial resources of the public safety fund. Hard Rock Fund-This is the government's hard rock mine trust account. It accounts for all financial resources of the hard rock fund. PILT Fund-This is the government's payment in lieu of taxes fund. It accounts for all financial resources of the fund. The government reports the following major proprietary funds: Water Enterprise Fund-This fund is used to account for the operating and nonoperating revenues and expenses of the public water utility system. The fund is maintained on the full accrual basis of accounting. Sewer Enterprise Fund-This fund is used to account for the operating and nonoperating revenues and expenses of the public sewer utility system. The fund is maintained on the full accrual basis of accounting. Fund- Additionally,the government reports the following fund types: Internal Service Funds-These funds account for services provided by the government to its various departments or agencies or to other governments,on a cost recovery basis. Private Purpose Trust Funds-These funds are used to account for resources legally held in trust for use by another government, individual,or organization as identified by the donor. The use of these funds may be restricted to only the interest earned on the investment of the principal or the entire amount may be used in accordance with the terms of the donor. Pension Trust Funds-These funds are used to account for the activities of a local retirement plan which accumulates resources for pension benefit payments to qualified employees. -24- 0 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. C. Measurement focus,basis of accounting and financial statement presentation-cont. Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government- wide and proprietary fund financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise funds,subject to this same limitation. The government has elected not to follow subsequent private-sector guidance. As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the governments'enterprise functions and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions. Amounts reported as program revenues include: 1)charges to customers for goods,services,or privileges provided,2)operating grants and contributions,and 3)capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the enterprise funds and the government's internal service funds are charges to customers for services provided. Operating expenses for enterprise funds and internal service funds include the cost of providing such services and the depreciation of capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. D. Assets,liabilities,and net assets or equity 1. Deposits and investments The County cash and cash equivalents are considered to be cash on hand,demand and time deposits and short-term investments with original maturity dates of three months or less from the date of acquisition. State statutes authorize the County to invest in direct obligations of the U.S.Government, such as U.S.Treasury bills and notes and U.S.Government securities as defined by law, repurchase agreements and the State Short-Term Investment Pool(STIP) Investments are reported at fair value. The State Short-Term Investment Pool operates in accordance with State laws and regulations and is administered by the State Department of Administration. 2. Receivables and payables Activity between funds that are representative of lendingiborrowing arrangements outstanding at fiscal year end are referred to as either"due tofirom other funds"(i.e.,the current portion of interfund loans)or"advances to/from other funds" (i.e.,the non-current portion of interfund loans). Advances between funds are not available for appropriation and are not expendable available financial resources. Accounts receivables are shown net of allowance for uncollectibles. Property tax receivables are offset by deferred revenue accounts since they are not available to pay liabilities of the current period. All property tax levies are set at the time of the adoption of the annual budget.The real estate taxes are payable in two installments,the first due by November 30 and the second by May 31. Personal property taxes are assessed in April or May and are payable within 30 days of the issuance of the notice. 3. Inventories and prepaid items All inventories are valued at cost. Inventories are recorded as expenditures when purchased(when consumed). Certain payments reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. 4. Restricted assets Certain assets of the enterprise funds are restricted for specific use as required by the bond Indenture agreement covenants established with the issuance and sale of the revenue bonds representing a liability to the enterprise funds. These restricted assets represent cash and cash equivalents restricted for use to repay current debt, establish a reserve for future debt and the establish a replacement and depreciation reserve for the purpose of replacing the system in the future. -25- 9 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. D. Assets,liabilities and net assets or equity-cont. S. Capital assets Capital assets,which include property, plant,equipment,and infrastructure assets(e.g., roads, bridges,sidewalks,curbs, etc),are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the County as assets with an initial cost of more than$15000.00 and an estimated useful life in excess of one years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Property, plant,and equipment of the primary government, as well as the component units, is depreciated using the straight line method over the following estimated useful lives: Assets Years Buildings 50 Building improvements 50 Public domain infrastructure 40 System infrastructure 25 Vehicles 7 Equipment other than vehicles 25 Office equipment 5 Computer equipment 3 6. Compensated absences As required by State law,the County allows for employees to accumulate earned but unused vacation and sick leave benefits. Unused vacation leave benefits are 100 percent payable upon termination and 1/4 of unused sick leave benefits are payable upon termination. Such amounts are reported as liabilities in the appropriate governmental or business-type activity in the government wide statements. Expenditures for unpaid vacation and sick leave benefits are recorded when paid in the governmental funds on the modified accrual basis of accounting and expenses for vacation and sick leave benefits are recorded when accrued in the proprietary funds on the full accrual basis of accounting. 7. Long-term obligations In the government-wide financial statements,and proprietary fund types in the fund financial statements,long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities,business-type activities,or proprietary fund type statement of net assets. Bond premiums and discounts,as well as issuance costs,are deferred and amortized over the life of the bond issue using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements,governmental fund types recognize bond premiums and discounts,as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuance are reported as other financing uses. Issuance costs,whether or not withheld from the actual debt proceeds received,are reported as debt service expenditures. 8. Fund equity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. -26- 0 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 2. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net assets The governmental fund balance sheet includes a reconciliation between fund balance-total governmental funds and net assets-governmental activities as reported in the government-wide statement of net assets. (Disclose here any element of that reconciliation which may require further analysis for the reader to understand) B. Explanation of certain differences between the governmental fund statement of revenues,expenditures,and changes in fund balances and the government-wide statement of activities The governmental fund statement of revenues, expenditures,and changes In fund balances Includes a reconciliation between net changes in fund balances-total governmental funds and changes in net assets of governmental activities as reported in the government-wide statement of activities. (Disclose here any element of that reconciliation which may require further analysis for the reader to understand) -27- 0 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 3. COMPLIANCE AND ACCOUNTABILITY A. Budaetary Information The County adopts an annual budget for ail of its funds in accordance with Title 7,Chapter 6,Part 40 of the Montana Code Annotated. Statute requires the adoption of a preliminary budget,public hearings on the preliminary budget and the final adoption of the budget by the later of the second Monday in August or within 45 calendar days of the receipt of the certified taxable valuations from the Department of Revenue(county assessor). The County must also submit a copy of the final budget to the Department of Administration by the later of October 1 or 60 days after the receipt of taxable values from the Department of Revenue. State statute limits the making of expenditures or incurring of obligations to the amount of the final budget as adopted or as amended. Budget transfers and amendments are authorized by law,and in some instances, may require further public hearings. Any budget amendments providing for additional appropriations must identify the fund reserves,unanticipated revenue, or previously unbudgeted revenue that will fund the appropriations. Appropriations are created by fund,function,and activity and may further be detailed by department. Expenditure limitations Imposed by law extend to the department level which is identified as the legal level of budgetary control. Encumbrance account is not employed for the governmental funds. Encumbrances(e.g.purchase orders,contracts)outstanding at year end are reported as reservations of fund balances and do not constitute expenditures or liabilities because the commitments will be reappropriated and honored during the subsequent fiscal year. B. Excess of expenditures over appropriations (Disclose here any instances of budget overdrafts at the activity level) C. Deficit fund equity (Disclose here any instance of deficit fund equity balances and the reasons for such deficit) Flex Account/7030-Revenue is received from deductions taken from participating employees'pay. TI The deductions are taken on the calendar year. The expenses may be paid before all revenue is received per section 125 rules. -28_ COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 4. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments Cash in treasury may include cash and cash items;demand,time,savings and fiscal agent deposits,investments in the State Short- Term Investment Pool(S.T.I.P.);and direct obligations of the United States Government. Investments are stated at fair market value. The composition of cash in treasury on June 30,2005,was as follows: Carrying amount (Sum of risks cols. 1,2 and 3) Risk" 1 2 3 a. Cash on hand/Petty cash 1,580.00 b. Cash in banks- RMB 80001327 12,370.69 500.00 (1) Demand deposits FBV 4140024 277,506.47 100000.00 (2) Savings deposits RMB 61858,FBV 4130019 1,021,396.40 125000.00 896404.40 (3) Time deposits RMB,FBV,US Bank 2,331,792.05 2331792.05 (4) Repurchase agreements 623,855.10 623855.10 (5) Fiscal agent deposits (6) Other-Specify c. S.T.I.P. 10,221,964.54 10221964.54 d. Credit Union deposits e. Investment in registered warrants f. U.S.Government securities(brokerage) g. NSF 1,279.98 h. TOTAL-Should balance to cash June 30,2005 on the °' r government-wide statement of net assets 14.491,74523 a Ill 'The amount of total bank balance classified in these three categories of credit risk- 1-Insured or collateralized with securities by the entity or by its agent in the entity's name 2-Collateralized with securities held by the pledging financial institution's trust department or agency in the entity's name 3-Uncollateralized. (This includes any bank balance that is collateralized with securities held by the pledging financial institution,or by its trust department or agent but not in the entity's name B. Amounts due to and due from other funds Due from other funds and due to other funds consist(s)of the following: Account Number 131XXX Account 211 XXX Due from 7030/Flex Account 7590.00 Due to 100WGeneral 7590.00 Due from Due to Due from Due to Due from Due to Due from Due to Total Due From Other Funds Total Due From Other Funds -29- • i COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 4. DETAILED NOTES ON ALL FUNDS-cont. C. capital assets Capital asset activity for the fiscal year ended June 30,2005 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental activities: Capital assets not being depreciated Land 58,330.00 0.00 0.00 58,330.00 Construction in progress 0.00 0.00 0.00 0.00 Total capital assets not being depreciated 58,330.00 0.00 0.00 58,330.00 Capital assets being depreciated Buildings 3,058,851.03 316,695.43 0.00 3,375,546.46 Intangibles/works of art 0.00 0.00 0.00 0.00 Improvements other than buildings 24,865.00 0.00 0.00 24,865.00 Machinery and equipment 2,085,560.73 220,900.48 0.00 2,306,461.21 Infrastructure 0.00 0.00 0.00 0.00 Total capital assets being depreciated 5,169,276.76 537,595.91 0.00 5,706,872.67 Less accumulated depreciation for: Buildings (1,447,472.14) 0.00 (60,637.52) (1,508,109.66) Intangibles/works of art 0.00 0.00 0.00 0.00 Improvements other than buildings (3,400.10) 0.00 (499.18) (3,899.28) Machinery and equipment (902,304.94) 0.00 (166,800.50) (1,069,105.44) Infrastructure 0.00 0.00 0.00 0.00 Total accumulated depreciation (2,353.177.18) 0.00 (227,937.20) (2,581,114.38) Total capital assets being depreciated 2,816,099.58 537,595.91 (227,937.20) 3,125,758.29 Governmental activities capital assets net 2,874,429.58 537,595.91 (227,937.20) 3,184,088.29 Business-type activities: Capital assets not being depreciated 0.00 Land 59,399.00 59,399.00 Construction in progress 0.00 Total capital assets not being depreciated 59,399.00 0.00 0.00 59,399.00 Capital assets being depreciated Buildings and system 0.00 Intangibles/works of art 0.00 Improvements other than buildings 356,803.71 6,304.77 363,108.48 Machinery and equipment 328,755.72 (16,500.00) 312,255.72 Source of supply 0.00 Pumping plant 0.00 Treatment plant 0.00 Transmission and distribution 0.00 General plant 0.00 Total capital assets being depreciated 685,559.43 6,304.77 (16,500.00) 675,364.20 Less accumulated depreciation for: Buildings and system 0.00 Intangibles/works of art 0.00 Improvements other than buildings 172,567.84 19,319.86 191,887.70 Machinery and equipment 118,483.92 25,924.18 (16,500.00) 127,908.10 Source of supply 0.00 Pumping plant 0.00 Treatment plant 0.00 Transmission and distribution 0.00 General plant 0.00 Total accumulated depreciation 291,051.76 45,244.04 (16,500.00) 319,795.80 Total capital assets being depreciated 976,611.19 51,548.81 (33,000.00) 995,160.00 Business-type activities capital assets net 1,036 010.19 51,548.81 (33,000.00) 1,054,559.00 -30- 0 0 COUNTYICITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 4. DETAILED NOTES ON ALL FUNDS-cont. C. Capital assets-cont. Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government 38,498.07 Public safety 82,094.58 Public works 78,281.65 Public health Social and economic services Culture and recreation 3,953.28 Housing and community development Conservation of natural resources Uncatagorized Total depreciation expense-governmental activities 202,827.58 Business-type activities: Water utilities Sewer utilities Solid Waste services 45,244.04 Ambulance services Total depreciation expense-business-type activities 45,244.04 D. Operating leases The County leases certain facilities and equipment under noncancelable operating lease arrangements. Total costs of the leases for the fiscal year ended June 30,2005 were$5940.00. The future minimum lease payments for these leases are as follows: Year ending June 30 Amount 2009 21,285.00 20 20 20 20 20 -20 Total 21,285.00 E. Long-term debt The County(City/Town has assumed the following long-term debt: 1. General Obligation Bonds Bonds payable at June 30,20_are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Date Rate years maturit issued June 30.20 serial payment Total G.O.Bonds 0 0 -31- • 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 4. DETAILED NOTES ON ALL FUNDS-cont. E. Long-term debt-cont. 2. Revenue Bonds Bonds payable at June 30,20_are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Date Rate years maturity issued June 30.20 serial Davment Total Revenue Bonds 0 0 3. Special Assessment Bonds Bonds payable at June 30,20 are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Date Rate years maturity issued June 30 20 serial payment Total Sp.Assess.Bonds 0 0 4. Contracts,notes,or loans Date of Interest Last Purpose Original Amount Date of Issue Rate Outstanding 6/30/2005 Payment Sheriff Vehicles 60,388.00 11/15/2002 2.85% 20,759.31 2/15/2006 Sheriff Vehicles 69,990.00 9/21/2001 8.30% 0 SAR Building 94,480.00 1/14/2004 varies 18,170.49 8/15/2005 Central Shop Bldg 300,000.00 8/11/2000 varies 190,027.33 8/15/2010 Total 1 228,957.13 F. Property leased to others The following represents property owned by the County/City/Town which is leased to other governments,organizations,or individuals for specific purposes: Whom leased to Description of leased propert y Duration of lease Minimum annual payment JLDGw/purchase option 19.15 ac.Trad 20-1 Folo 5836 10 yrs.Exp.5-2010 10.00 Norlhwestem Energy Tr,SWNW Sec 3,T1 N,R4W Exp.9-3P2008 100.00 State cf WDOR Assessor Office Space 7-1-051o6-30-07 5,263.84 Sierra Outdoor Advertising Parcel 10 X 48'-Basin 11-2002 to 11-2007 500.00 Al Martini&Grover Hedrick Airport Boulder 10 yr Exp.5-2009 1.00 Sublease Golden Triangle/Larry Flegh Nurse Office-Whitehall Exp.10-2005 2,640.00 F62_u_d_eL_RN_!rlEirm-Hadley Park Portion of Parcel in dH Evans W yrs.Exp.6-1-2006 100 JeH.Co.Public Library District Boulder Library Exp.7-2028 1.00 -32- 0 0 COUNTY/CITYTOWN OF JEFFERSON NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2005 4. DETAILED NOTES ON ALL FUNDS-cont. G. Pending Litigation The following is a list of pending litigation against the entity and the amount of damages claimed by the plaintiff. Indicate in the potential of loss column if all or a portion of the damages will be coverd by insurance if the entity suffers a loss. Potential of loss` Mark with X Case Damages requested 1 2 3 see attached letter from County Attorney 'The potential for loss 1 -Probable-The future event or events are likely to occur. 2-Reasonably possible-The chance of the future event or events occurring is more than remote but less than likely. 3-Remote-The chance of the future event or events occurring is slight. H. Restatements/prior period adiustments During the current fiscal year,adjustments relating to prior years transactions were made to the fund balance and retained earnings accounts. The following is a schedule of these adjustments: Fund Amount Reason for adjustment 2300 125.20 Estate of Sho uist requested payment of warrants the County had cancelled in previous yo ai Total 125.20 1. Pension and retirement plans The entity participates in the Montana Public Employees Retirement System, Employer share of the Sheriff's Retirement System,and the Teacher's Retirement System. The retirement Employee share of contributions to the plans for the fiscal year are as follows: contribution retirement Total expenses contribution a. Public Employee's Retirement System(County/City/Town) 119,532.19 122,967.50 242,499.69 b. Sheriff's Retirement System(County) 35,163.35 34,094.23 69,257.58 c. Teacher's Retirement System Count 0.00 d. Other 0.00 Total 154,695.54 157,061.73 311,757.27 -33- A Je f fersoo, Cou vLtU Attorv�t� is o f face PD Box Ft, Boulder, Mov�,tnvo 5jro32 � •:a (40eJ225--4610 ` (4061 225-4049 - fqX couu tr�attoru e�C�caJe ffersow.ur r t.us MathewJ.JoNin ow Ke6lCe Dov�ert� Couv�,t� Attovv„eU PavalegalVwvest�r�atov TCffa✓L� Heatow Ed KrasLUs�i Deput� Couwtu(j Attorwe� September 9, 2005 vf.ctwu\Mtv�ess Aavocate Bonnie Ramey Jefferson County Clerk and Recorder PO Box H Boulder MT 59632 Re: Litigation Pending against Jefferson County an&or County Agencies Dear Sirs: My review of our records indicates that the following matters are currently pending against Jefferson County andlor its agencies: (A) Kosola v. Sheriffs Of ice&Jefferson County: The plaintiff in this matter is suing Jefferson County Sheriffs Office for wrongful discharge and civil rights violation. Regrettably, Sheriff Jim Quinlan failed to consult MACo prior to firing Mr. Kosola as required under the terms of the insurance coverage. Although MACo has agreed to cover the cost of defending the action, Jefferson County could be liable for any and all damages. The amount of damages is unknown at this time as the plaintiffhas not plead for a specific amount. (B) S&C Corporation v.Jefferson County: Theplaintiffin this matter issuingJefferson County for delaying his ability to improve a county road which is then tied into four(4) minor subdivisions that he is in the process of seeking final approval on. This case has the potential to have damages over$100,000.00 but,MACo has agreed to cover the cost of defending the action and will provide coverage on all of the potential damages exceptfor the deductible. (C) Edward Betka v. the Basin Fire District: The plaintiff has sued the Basin Fire District in regards to personal property that is in the Fire District's possession. The most pessimistic potential costs involved would be up to $30,000.00 for attorney's 0 fees and damages if the court decided in favor of Mr. Betka. However, those costs would fall solely upon the fire district. If you have any further questions,feel free to call at any time. Sincerely, Mathew . .I so J;ers n ounry Attorney COUNTY/CITYTOWN OF JEFFERSO N S TO THE BASIC FINANCIAL STATETS FISCAL YEAR ENDED JUNE 30, 2005 5. SOC SUPPLEMENT SCHEDULE 1. Intergovernmental expenditures-Of the expenditures reported,detail below those expenditures made to other governments on a cost- sharing basis. mount-Omit Cents Purpose Paid to local governments Paid to state Mot Airports 900 M52 Libranes 15091.86 135.90 M32 Health 3824.21 3431.60 M12 Local schools 5977.00 M79 L79 Welfare W9 us Other 70819.74 62049.58 2. Salaries and Wages-Report here the total salaries and wages paid to all employees of your Amount-Omit cents government before deductions for social security,retirement,etc. Include also salaries and wages 2,361,165.36 paid to employees of any utility owned and operated by your government. 3. Debt outstanding A. Long-term debt outstanding,issued and retired Amount--Omit cents Bonds Outstanding Bonds during the fiscal year Outstanding as of June 30,20_ Purpose —July 1,20_ Issued Retired General Obligation Revenue bonds 19A 29A 39A 41A 4 A Water unlit 19% 29X 39% 41X 44X Sewer unlit 19C 29C 39C 41C 44C Gas unlit 19B 29B 39B 41B 44B Electric utility 19X 29x 39% 41x 44X All other B.Short-term debt Beginning of fiscal year End of iscal year 61V 64V Registered warrants Contracts payable Notes payable Totals 4. Cash balances by fund type-Cash may consist of cash on hand,checking,savings,repurchase agreements,certificates of deposit, securities,or any other cash related item. e o un s Amount-- mlts cents W61 General fund It 000 648,334.00 W61 Special revenue funds 2000 7,478,218.00 wet Debt Service funds 3000 0.00 W31 Capital projects funds 4000 37,865.00 W61 Enterprise funds 5000 272,743.00 Internal services funds 6000 0.00 Trust and agency funds 7000 6,054,583.00 Permanent funds 8000 0.00 Total cash all funds 0.00 14,491,745.00 Form BOOT -34- NOIIVWHO=INI AHVIN3W31ddns a3uino3a 0 COUNTY/CITYTOWN OF JEFFERSON GENERAL FUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE _ BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30,2005 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL NA FIL AMOUNTS (NEGATIVE) REVENUES ,Taxes: 3110001312000 Property taxes 69,850.00 _ 553.32929 528,666 34 24,662.95 314140 Local o Lion taxes 428,000,00 428,000.00 460,220.39 __.._ 32,220.39 Licenses and permits 322010 Alcoholic beverage licenses _ _ 0.00 322020 Generai business licenses _ _ 0.00 ___323010 Building permits __._. _._ 0.00 323030 Animal licenses 0.00 323050 Other permits 1,900.00 1,9W,00 1,615.00 _ __ 285.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 158.122.00 26.6_,708.00 220,996,82- 45,711.18 332000 Federal shared revenues _ 0.00 334000 State grants 28,744.00 28,836.00 35,789.13 6,953.13 335000 State shared revenues 110,122 OP 117,603.13 120,422.72 2,819.59 337000 Local grants --- . _ __0.00 338000 Local shared revenues 0.00 Charges for services _ 341000 General government 127,75400 _ 153,054.00 136,220.82 16,833.18 342000 Public safer _. 0.00_ 343000 Public works 0.00 344000 Publichealth 8,63000 863000 9,086.05 456.05 345000 Social/economic services _,. 000 346000 Culture and recreation Fines and forfeitures 351010 Justicecourt 111,030,00 __. 111,030.00 117,694.86 6,864.86 351020 District court 1,115.00 1,115.00 _2,15766 1,042.66 351030 city court 0.00 360000 Miscellaneous 7,277.00 8,727.00 21,396.11 12,669.11 370000 Investment and royalty earnings 56,000.00 __- 56,000.00 76,300.67 20,300,67 Total revenues 1,108,544.00 1,734,93242 1,730,766.57 (4,165.85) EXPENDITURES Current: 410000 General Government: 410100 Legislative services 106. Personal services 185,805 00 186,931.63 186,525.92 40531 200-WO Supplies/services/materials,etc 19,754001 22,201.37 2.1,78249 418.88 900 Capital outlay 0.00 410200 Executive services 100 Personal services i ! _ _ 0.00 200-900 Su lies/sewices/materials,etc _ 0.00 900 Capital outlay 0.00 410300 Judicial services 100 Personal services 1_20, 11 735.0 18,928.00 _ 116,638.52 2,28948 200-800 Supplies/services/materials,etc_ 25,181.00 28,731,W 21,366.19 _ 7,364.81 900 Capital outlay -35- COUNTY/CITYTOWN OF JEFFERSON _ GENERAL FUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30,2005 _ VARIANCE WITH BUDGE TO AMOUNTS FINAL BUDGET Account _ ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 410400 Administrative services 100 Personal services 0.00 200-B00 Su lies/servicesrmatenals,etc _ _ _ 6,200.00 11,287.77 10,406.25 681.52 900 Capital outlay _ ._000 410500 _Financial services 100 Personal services 320,61300 323,480.20 315,717.62 7,762.58 200-800 Su lies/services/materials,etc 107,853.00 124,200.03 105,146.92 19,053.11 900 Capital outlay _ _. _.._.. —' 0.00_ 410600 Elections 100. Personalservices 62,735.00 63,461.98 58,445.26' _ 5,016.72 200-800 Su lies/sewices/materials,etc 33,350.00 _ 57,9.66.60 31,400.20 _ 26,566.40 900 Capital outla _ 0.00 410900 Records administration 100 Personal services 90,986.00 _ 90,8.80.80 90,880.80 0.00 200-800 sui lies/services/_materials,etc 18,750.00 22,112.56 22,112.56 _ 0.00 900 Capital outlay 0.00 411100 Legal services 100 Personal services _.. 159,485.00 16381502... 162,125.86 _1,689.16 20"M Su lies/services/materiels,etc 29,878.00 27,107.99 _24,557.59 2,550.40 900 Ca ital outlay — .__ _.___0,00 411200 1 Facilities administration 100 Personal services 101,553.00 104,171.00 103,024.29. _ 1,146.71 200-BOO Su lies/services/matenals,etc 66,154.00 70,354.00 _ 68,551,93: 1,802.07 9oa! Ca ital outlay 5,000.00 0.00 411600 Public school administration 100 Personal services 28,157.00 29,676.68 29,676.68 0.00 200-800 Supplies/services/matenals etc_ _ 3,846.00 2,598.32 2,468.47 129.85 900 Capital outla ______ _ _. _.,___ 000 420000 Public Safety: 420100 Law enforcement services 100 Personal services __ _ _ 0.00 200-800 Su lies/services/materials,etc 0.00 900 Capital outlay _ _ _. _ 0.00 420200 1 Detention and correction _ _ 100 Personal services _ _ _. 0.00. _200.800 Supplies/serviees/materisls,etc _ 0.00 900 Capital outlay _ 0.00 420300 Probation and parole _ 100 Personal services 0.00 200-800 SupPrewservicesirnatenals,etc 0.00 900 Capital 00ba _ _ 0 00 420400 Fire protection 100 Personal services 0.00 200-800 Supplies/sewices/materials,etc 22,223.00 22,223.00 18,607.33 _. _ 3,615.67 900_Capital outla 0.00 420500 Protective Inspections 1W Personalservicesli 0.00 200-BOOT su lies/serviCeslmaterials,etc ___ _ __.-__ __ 0.00 900 Ca ital outlay _. 000 36- COUNTY/CITYTOWN OF JEFFERSON GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30,2005 - - _ VARIANCE WITH NE AL BUDGETED AMOUNTS FL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 420600 Civil defense 100, Personal services 16,989.00 14,022.80 9,595.871 4,426.93 200-800 Supplies/services/materials,etc 116,133.00 201.662.70 168,175.15_ 33487.55 90__0 Capital outlay _- 30.064.50 30,064.50 0.00 420700 Emergency services - _ -_ - 100 Personalservices 0.00 200-800 Supplies/services/materials,etc 6,846.00 _. _5,346.00 3.079.13 _ 2,266.87 goo Capital outlay _.- . 0.00- 430000 Public Works: 430100 Public works administration _ 100 Personal services 0.00 200.800'. Supplies/services/materials,etc _ 0.00 900 Capital outlay _' _ _ 0.00 430200 Road and street services 100 Personal services _ 0.00 200-800 Su lies/servicesrmaterials,etc 0.00 90o Capital outlay __.000 430300 Airport too Personal services - - _ _ 000 200-800 SupPlieS/Se1iceS/materials,etc - 900.00 982.00 981.50 _ 050 goo Capital outlay —. 0_00 430400 Transit systems 100 Personal services 0.00 200-800 Su lies/services/materials,etc _ 0.00 goo Capital outlay _ _ _ 0,00 430500 �'. Water utilities 100 Personal services 0.00 200-BOO supplies/services/materials,etc - 0.00 900 Capital outlay _._ _ 0.00 430600 Sewer utilities _ 100 Personal services _ -__0.00 200-800 Su plies/services/materials,etc __. _ 0.00 900 Capital outlay _ 0.0_0 430800 Solid waste services 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 90o Ca ita l cuts --_ 0.00 430900 Cemetery services too Personalservices 0.00 200,8001 supplies/services/materials.etc _ 0.00 900 Capital outlay _. 0.00 431100 Weed control 100 Personalservices 0.00 2C0-800 Supplies/sewicesJmalenals,etc - _ _ 000 goo-- a is cuts I 0.00 431300 Central shop services _ 100 Personal services 0.00 200-800 Supplies/services/materials,etc 000 --_. - Capital 0.00 _90.0 outla -37 —__. COUNTY/CITYTOWN OF JEFFERSON GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30,2005 _ VARIANCE WITH_ —' BUDGETED AMOUNTS _ FINAL BUDGET Account _ ACTUAL POSITIVE Number Descrl tlon ORIGINAL FINAL AMOUNTS (NEGATIVE) 440000 Public Health: _ 440100 Public health services 100, Personalservices —_.. _ ..__ 0.00 200-800 Su lies/services/matenals,etc 0.00__ 900 Capital Outlay 0.00 440200 Hospitals _ 100 Personal services 0.00 200-800 Su plies/services/materials.etc _ _ _ 0.00 900 Capital outlay._____ __ _ 0.00 440300 _Nu rsin homes 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc 0.00 900 Ca ital outla 0.00 440400 Mental health center 100 Personalservices _ _. 0.00 200-B00 Su lies/services/materials,etc 26,575.00 31,626.00 30,744.59 881.41 900 Capital outlaw_ 0.00 4406W Animal control services 100 Personalservices 0.00 200-B00 Su lies/services/materials,etc 0.00 900 Capital outlay 0.00 440700 Insect and pest controls _ 100 Personalservices 200800 Su lies/services/materials,etc 000 900 Ca italoutla _ _ _ 0.00 450000 Social and Economic Services: 450100 Welfare 100 Personalservices 0.00 200800 Su lies/servicesrmaterials.etc _ _ 4,000.00 3,580.00 2_,600._00 980.00_ 900 Capital outlay___ 0.00 450200 Veteran's services 100 Personalservices _ 0.00 200800 Su fes/serv,oes/materials,etc 5,500.00 8,290.00 8,290.00 0.00 900 Capital outlay 0.00 450300 Aging services _ _ _ _ 100' Personal services _ _ _ 0.00 _200-B00 Sulpillies/services/materials,etc 0.00 900 Capital outlayl _. _ 0.00 450400 Extension services 100 Personalservices Ono 200-800 Supplies/services/materials,etc 0 00 900 Capital outlay _. 0.00 -38- COUNTYXITYTOWN OF JEFFERSON GENERAL FUND STATEMENT_OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL _ FISCAL YEAR ENDED JUNE 30,2005 aACTuALPOSITIVE NCE WITH BUDGETED AMOUNTS — BUDGET Account Number Description ORIGINAL FINAL AATIVE) 460000 Culture and Recreation: 460100 Library services 100 Personal services _. _ 0.00 200-800 Supplies/services/materials,etc _ _ _. _ 0.00 900 Capital outlay 0.10 460200 Fairs 100 Personal services _ _ 0.00 200-800' Suppliesrservi_oea/materials,etc 0.00 900 Capital outlay _ _ _ _._ _0,00 460300 Other community events 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 9o0 Ca gal outlay 0.00 460400 Parks 100' Personal services 0.00 200-800 Su liesrservices/materials.etc __0.00 900 Capital outlay _._ _ _. _ 0.00 460660 Participant recreation _ 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ _ _ __ 0.00 _ 900 Capital outlay _ _. 0.00 46045.0_ Spectator recreation _ _ _ 100 Personal services 0.00 _ 200-800 Su lies/services/matena_IS,etc _ 0.00 900 Capital outlay _. _0_.00 470000 Housing and Community Development: 470100 _Community public facility projects 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _ _ _ _ _0.00 goo' Capital outlay _ _ 0.00 470200 Housing rehabilitation _ _ 100 Personal services d00 200-800 Supplies/services/materials,etc __ _ __ 0.00 900 Ca aal outW _ _ .i_ _ 0.00 470300 Economic development 100 Personal services 0.00 200.800 Capit eoutlay ces/matenals,etc _ _ _ 0.00 _ 900 _Capital outlay _ 0.00 470400 TSEPMommJlntrastructure rehabilitation 100 Personalsewsoes _ _ _ 0.00 .— 200-800 Supplies(serviceslmaferials,etc _ 000 sop—Capital outlay _ 0.00 -39- COUNTY/CITYTOWN OF JEFFERSON GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30,2005 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ' ACTUAL POSITIVE _ Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 480000 Conservation of Natural Resources: 480100 Soil conservation 100 Personal services 0.00 200.8W. Supplies/services/materials,etc 0.00 900 Capital outlay _ 0.0.0_ 480200 Water quality control _ iW. Personal services I 0.00 200-800 Su lies/services/matenals,etc 0.00 900_ Ca ital outla 0.00 48WOO Air quality control 100 Personal services I 0.00 200-800 Su lies/sendoes/materials,etc 0.00 — 900 CaP tai tlaY _ - — 0.00_ 490000 Debt Service: 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous --- -- _ -- - 0.00 Total expenditures 1,585,201.00 1,765,701.95 1,642,965.621 122.736.33 Excess of revenues over(under)expenditures (476,657,00) (30,769.53) 87,800.95 (126,902.18) __OTHER FINANCING SOURCES(USES) 381010/40 Proceeds from sale of bonds_ _ _ _ _ __ 0.00 38101N40 Discount on bonds issued - 0.00 381050 Inception of caprtal lease — _ 0.00 381070 Proceeds from notesIoansJinlercap 0.00 382010 Sale of assets 600.00 600.00 _ _X00.00 383000 Transfers In 18,360.00 ! 53,127.00 52,392 42 _ __ 734.58 520300 Transfers out ._,..._(3,800.00) (3,800.00 0.00 Total other financing sources(uses) 18,960.00 i 49,927.00 48,592.42 (1,334.58) Net change in fund balance (457,69700)1 _ _ 19,157.47 136,393_.37 (128,236.76) Fund balances-July 1,2004 as previously reported 485,809.02 _ Prior period adjustments ' Fund balances-July 1,2004 as restated _ 1 485 809.02 ,Fund balances-June 30,2005 i 622,202 3t) -40- *OUNTY/CITY/TOWN OF JEFFERSOO STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 21101ROAD -- -- _-- VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Pro ert taxes 1,100.00 292,719.85 281,054.83 (11,665.02) 314140 Local option taxes _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses___ _ 0.00 322020 General business licenses 0.00 323010 Building ermits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) -- 331000 grants _ 5,627.70 5,627.70 ­ 0.00 332000 _ Federal shared revenues 98,311.00 98,311.00 99,431.16 - 1,120.16 3_34000 State grants ! 1,110.00 1,110.00 1,077.08 335000 State shared revenues 278,732.00 278,732.00 274,177.78 _ (4,554.22) 337000 Local grants _ _ 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General overnment 330.00 330.00 201.90 128.10) 342000 Public safety 0.00 343000 Public works 1,350.00 1,350.00 1,850.00 500.00 344000 Public health 77,392.00 77,392.00 92,974.46 15,582.46 345000 _ Social/economic services 0.00 346000 Culture and recreation 0.00 _ Fines and forfeitu__res 351010 Justice court 0.00 351020 District court 0.00 351030 _ City court __ _ __ _ _ 0.00 360000 Miscellaneous 21,086.00 21,086.00 19,620.12 (1,465.88) 370000 Investment and royalty earnings 0.00 Total revenues 479,411.00 776,658.55 776,015.03 (643.52) — -41- *OUNTY/CITY/f'OWN OF JEFFERSOle STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 �- 2300/PUBLIC SAFETY -- _- -- - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER I DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ Taxes: 71000/31200 Property taxes 4,035.00 814,588_.5.8 (25,8.74.62 314140 Local o Lion taxes _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses 475.00 475.00 300.00 _(175.00 322020 General business licenses 0.00 323010 Buildin ermi[s 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal rg ants 8,000.00 16,875.00 15,056.08 1,818.92) 332000 Federalshared revenues 0.00 334000 State rants 0.00 i 335000 State shared revenues 244,527.00 244,527.00 241,515.22 (3,011.7 337000 _Local grants _ - _ _ ___ 0.00 338000 Local shared revenue 0.00 _ Charges for services 341000 General government _ 5,000.00 5,000.00 5,000.00 0.00 342000 Public safety 134,700.00 134,700.00 175,994.13 41,294.13 343000 Public works_ 0.00 344000 Public health 7,000.00 7,000.00 7,000.00 0.00 345000 Social/economic services _ 0.00 346000 _ Culture and recreation 0.00 Fines and forfeitures 351010 Justice court _ _0.00 351020 District court ,. __.. _ 0.00 351030 Cit y court _ _-� _ _ 0_.00 360000 Miscellaneous _ _ 12.32400 1 2,324.00 12,324.00 13 380.20 1,056.20 370000 Investment and royalty earnings 0.00 j Total revenues - 416,061.00 1,261,364.20 1,272,834.21 11,470.01 -- -- -. . - --- -- �y2_ &OUNTY/CITY/TOWN OF JEFFERSOO STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2895/METAL MINES TR - —_--�— VARIANCE _ -.WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE HUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic bevera a licenses - - _- 0.00 322020 General business licenses 0.00 323010__ Building permits 0.00 323030 Animal licenses___ 0.00 323050 Other permits _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants _. _ 0.00 332000 _ Federal shared revenues 0.00 334000 Sta[e rants 0.00 335000 State shared revenues 115,356.00 115,356.00 93,304.00 _ (22,052.00) 337000 Local grants _ -----_- -___- 0.00 338000 Local shared revenue _ 0.00 Charges for services 341000 General government _ _ _. 0.00 342000 Public safety __. 0.00 343000 Public works 0.00 344000 _ Public health _.- 0.00 345000 Social/economic services 0.00 346000 Culture and recreation _0.00 Fines and forfeitures 351010 I JuatiCe Court j 0_.00 351020 District court 0.00 351030 City court _. 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings - - -_ 51,441.00 51,441.00 86,400.27 34,959.27 Total revenues 166,797.00 166,797.00 179,704.27 12,907.27 -43-I *OUNTY/CITY/TOV1N OF JEFFERSOO STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 __- - -- 2900/PILT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE -- - NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 110001312000 ,Property taxes _ . . _ 0.00 314140 Local option taxes 4.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 permits _ 0.00 323030 Animal licenses 0.00 323050 T Other ermits _ _ _ _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 564,000.00 564,000.00 575,837.00 11,837.00 334000 State grants 0.00 335000 State shared revenues 0.00 337000 Local grants 0.00 336000 Local shared revenue 0.00 _ Charges for services 341000 General government 0.00 342000 Public safer _. -- -- _. _.,.. . -.._ 0.00 343000 Public works J 0.00 344000 Public health _ 0.00 345000 Social/economic services _ �.. 0.00 -- 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court _ _0.00 351030 City court _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings _, 0.00 Total revenues 564,000.00 564,000.00 575,837.00 11,837.00 -43- COUNTY/CITY/TOWN OF JEF&SON STATEMENT OF REVENUES, EXODITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 21101ROAD VARIANCE WITH FINAL BUDGETED AMOUNTS - BUDGET ACCOUNT -ACTUAL POSITIVE ._. - - NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES -- Current: - 410000 General Government: 100 Personal services _ _ 0.00 200-800 Supplie s/services/materials, etc 2,400.00 2,400.00 2,340.00 60.00 420000 Public Safety too Personal services _ 0.00 200-800 Su lies/services/materials,etc _ 0.00 430000 Public Works 1o0:_Personal services _ _ 501,224.00 468,398.49 _ 448,501.07 19,897.42 200-800 Supplies/services/materials,etc ._ 506,560.00 555,773.87 483,960.83 71,813.04 440000 Public Health too Personal services 0.00 200-800 Supplies/services/materials,etc 0_.00 450000 Social and Economic Services _ 1o0 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ 0.00 460000 Culture and Recreation _ 100 Personal services __ __ _ _ __ 0.00 200-800 Su lies/services/materials, etc 0.0_0 470000_ Housing and Community Development 100 Personal services 0.00 200-800 su lies/services/materials,etc _ 0.00 480000 'Conservation of Natural Resources 1o0 Personal services _ 0.00 200-800 Supplies/services/materials, etc _ 0.00 900 Capital expenditures _ _46,036.00- 40,588.3.4_ 32,3.72.22 _ _ 8,216.12 490000 Debt Service 610 Principal 28,770.00 28,770.00 __ 28,769.18 620 Interest _ _ 5,715.00 5,715.00 5,714.51 0.49 510000 Miscellaneous _ 0.00 Total expenditures - 1,090,705.00 1 1,101,645.70 1 1,001,657.81 99,98289 _ Excess of revenues over(under)expenditures (611,294.00) -_ (324,987_.15) (225,642.78) _ 99,344_.37 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued _i 0.00 381000 Discount on bonds issued � __ _ 0.00 381050 Inception of capital lease _ - 0.00 381070 Proceeds from notes/loansfintercap - __ 0.00 382010 Sale of assets _ _ 1,800.00 1,800.00 _ - 1,800.00 383000 Transfers In _ _255,705.00 _261,018.00_ 260,28_3_.42 _ 7( 34.58) 520000 Transfers out 0.00 Total other financrng sources(use_s_) --- 257,505A0 262,818.00 - 260,283.42 (2,534.58) Net change in fund balance (353,789.00) (62,169.15) 34,640.64 _ 96.809.79 _. _ Fund balances-July 1,2004 as previously -- (reported _ 311,580.94 _ Prior period adjustments - - _ _ - un aances- uy ,-200 as restate - - 311,580.94 Fund balances-June 30,2005 - 346,221.58 - - — -- - -44- - - - COUNTY/CITY/TOWN OF JEFOSON STATEMENT OF REVENUES, EXI•DITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 23001PUBLIC SAFETY - VARIANCE ' WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT I _ ACTUAL POSITIVE NUMBER DESCRIPTION f ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: _ 410_000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc � _ _ _ _ 0.00 420000 Public Safety -- - _.-- 100 Personal services 969,800.00 974,864.34 963,249.50 11,614.64 200-800 Supplies/services/materials,etc 313,102.00 336,183.18 319,898.51 16,284.67 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc -. _ _ 0.00 440000 Publi too. Pers_onalservices _ 0.00 200-800 Su lies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Culture and Recreation I 1001 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 _ __ 47000.0 Housing and Comm_unity Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00_ 900 Capital expenditures 25,000.00 24,580.00 420.00 49000.0 Debt Service Principal _ _ _ 26,617.00 26,617.00 26,473.32 _ 143.68 620 Interest 1,056.00 1,056.00 1,040.471 15.53 _510000 Miscellaneous 0.00 Total expenditures 1,335,575.00 1,363,720.52 1,335,241.80 26,478.72 Excess of revenues over(under)expenditures (919,514.00) (102,356.32) (62,407.59) 39,948.73 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ ,0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease -_ _ _ 0.00 381070 Proceeds from notesAoans/intercap 0.00 382010 Sale of assets _ _ 500.00 500.00 (500.00 383000 Transfers In 18,360.00 37,630.52 36,895.94 I (_734.58 520000 Transfers out 0.00 Total other financing sources(uses) 18,860.00 38,130.52 36,895.94 (1,234.58) Net change in fund balance (900,654.00) (64,225.80) (25,511.65) 3.8,7.1_4.15 --_7Fund balances-July 1,2004 as previously _ ,reported _ _506,829.65 Prior period adjustments _ (125.20) - - und-aa�es-Tu y as restate 506,704.45 _ Fund balances-June 30,2005 481,192.80 -45- COUNTYICITY/TOWN OF JEFOSON STATEMENT OF REVENUES, EXIODITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2895/METAL MINES TR. VARIANCE -- ', WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government:___ 1001 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety _ 100 Personal services 0.00 200-800. Supplies/services/materials,etc 0.00 430000 ,Public Works 100 Personal services 0.00 2oo-800 Supplies/services/materials,etc 155,000.00 _-_155,000.00 30,425.59 124,574.41 440000 Public Health _ ^100 Personal services 0.00 200-8_00 Su Iies/services/materials,etc 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 460_0_0_0 Culture and Recreation too Personal services 0.00 200-800 Supplies/services/materials,etc r 0.00 470000 Housing and Community Development - 100 Personal services r 0.00 200-800 Supplies/services/materials,etc 275,000.00 275,00000 6478604 210,213.96 480000 Conservation of Natural Resources _100 Personal services 0.00 _20_0-800 Su lies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service _ 610_P ... . .--_ _�.._ — 0.00 620 Interest _ _ 0.00 _510000 Miscellaneous 0.00 Total expenditures 430,000.00 430,000.00 95,211.63 334,788.37 _ Excess of revenues over(under)expenditures (263,203.00) (263,203.00) 84,492.64 347,695.64 OTHER FINANCING SOURCES(USES) -- ) —1---- __-______ ____. 381000TBonds issued -_ _-_ I . 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease __ _ - _ 0.00 381070 Proceeds from notes/loans/interc_a _ _ _ 0.00 382010 Sale of assets -__ . 0.00 383000 Transfers In _ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0oo 0.00 0.00 0.00 change - _,. y _ t_ (263203.00)._. 84,492.64 347,695.64 Fund balances July 1,2004 as previous) (263,203.00) _- reported -. 3,716,789.25 Prior period adjustments un a antes- u y as restated - ----- _ 3,716,789.25 Fund balances-June 30,2005 - - - 3,801,281.89 1 -46- COUNTY/CITY/TOWN OF JEFOSON STATEMENT OF REVENUES, EXIODITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 29001PILT VARIANCE__ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) 'EXPENDITURES 'Current: 410000 General Government: _ 100 Personal services 0.00 200-800 Su lies/services/materials, etc _0.00_ 420000 Public Safety 100 Personal services 200-800 Supplies/services/materials. etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc __ _ 0.00 440000 Public Health 1o0 Personal services 0.00 200-800—sup plieslservices/materials,etc 0.00 450000 Social and Economic Services too Personalservices 0.00 200-Boo Supplies/services/materials,etc 0.00 460.0.0_0 Culture and Recrea_t_ion 100 Personalservices 0.00 200-800 Supplies/services/materials,etc _ 0.00 4700_00 Housing and Community Development loo Personalservices 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 1001. Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00__ 490000 Debt Service 610 Principal _ 0.00 620 Interest _ ___ 0.00 510000 iMiscellaneous 0.00 Total expenditures 0.00 0.00 1 0.00 0.00 Excess of revenues over(under)expenditures 564,000.00 564,000.00 575,837.00 11,837.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 - - -- 381050 Inception of capital lease 0.00 381070 Proceeds from notes/loans/interca 0.00 382010 Sale of assets 0.00 383000 Transfers In ,____ _ 0.00 520000 Transfers out 937,895.00 937,895.00 304,420.99 633,474.01 Total other financing sources(uses) (937,895.00) (937,895.00). (304,420.99) 633,474.01 - - Net change in fund balance _- _ __ (37389500) (373,895_.00),_ -271,416,01 645,311.01 Fund balances-July 1,2004 as previously - _ _ reported _ 937,895.13 Prior period adjustments - - Fun d balances-July 1,2004 as restate 937,895.13 _ Fund balances-June 30,2005 1,209,311.14 - — NOUVINHOANI AHVIN3U43lddns E13HIO COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET •NONMAJOR SPECIAL REVENUE FUNDS JUNE 30,2005 2130 2140 2150 2160 BRIDGE _ _ WEED _PRIED.ANIMAL FAIRS _ ACCOUNT NUMBER DESCRIPTION ASSETS_ 101000 Cash and cash equivalent 223,822.53 198,303.36 321.42 4,922.06 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted _ 102300 Investments-restricted 106000 Valuation of investments to fair value _ Taxes receivable: 111000 Mobiles 113000 Real estate 8,351.24 __6,218.16 5.40 _ 874.96 114000 Nettr_oceeds _ _ _ 115000 Personal 1,094.41 842.76 36.00 122.06 116000 Protested 118000 Special assessments 'Accounts/other receivables(net of allowance 120000 for uncollectibles) 131000 Due from other funds 132000_ Due from other governments _-_._ 52,597.43 133000 Advances to other funds 140000 Prepaid expense _ 150000 Inventories 170000 'Other debits _ TOTAL ASSETS 285,865.61 205,364.28 362.82 5,919.08 LIABILITIES 201000 Warrants a able 202100 Accounts a able _ _ 203100 Judgments a able 204000 ContractsAoans/notes able 205200 Matured interest payable _ _ 206100 Other accrued pavables 54972 .; 1,361.28 211000 Due to other funds 212000 Due to 223000 Deferred revenue rnments - —y 445 65 214000 De osits ayable - � 7060.92 41.40 997.02 233000 ,Advances from other funds TOTAL LIABILITIES 10,99537 8,422.20 41.40 997.02 FUND EQUITY 250000 Fund balance reserved for: - � — 250100 Inventories 271000 'Unreserved fund balance 274,870.24 196,942.08 321.42 ' 4,922.06 TOTAL FUND EQUITY 274,870.24 196,942.08 321.42 4,922.06 TOTAL LIABILITIES AND FUND EQUITY 285,865.61 205,364.28 362.82 5,919.08 -47- COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS• JUNE 30, 2005 2180 2200 2201 2202 DIST.COURT MOSO.#1 MOSQ.#2 MOSQ.#3 ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents - _ 81 489.700 _ 6,023.14 ' -_ 2,067.48 _- 46,022.58 103000 Petty cash 25.00 !. 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 10.6000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 11300_0 Real estate 4,422.76 133.01 12.96_ 852.3.8_ 114000 ', Net proceeds 115000 Personal 581.84 94.43 21._13 245.68 116000 Protested 118000 Special assessments _ Accounts/other receivables(net of allowance 120000 for uncollectiblesf_ 131000 Due from other funds 132000 Due from other governments 18,066.94 133000 'Advances to other funds 140000 Pre aiP d expense 150000 Inventories 170000 Other debits TOTAL ASSETS 104,586.24 6,250.58 2,101.57 47,120.64 LIABILITIES 201000 Warrants_payable 202100 Accounts payable- 203100 'Jud ments payable _ 205200 Matured ce interest payable 206100 Other accrued a ables __3,434.76 _ _ 461.02 204000 Contracts4oansmotes payable 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 223000 Deferred revenue 5,004.6 227.4.4 34_._0.9 1,098.06 233000 Advances from other funds TOTAL LIABILITIES 8,439.36 688.46 34.09 1,098.06 I FUND EQUITY __; 250000 Fund balance reserved tor: 250100 Inventores _271000 Unreserved fund balance 96,146.88 5,562.12 2,067.48 46,022.58 TOTAL FUND EQUITY 96,146.88 5,562.12 2,067.48 46,022.58 TOTAL LIABILITIES AND FUND EQUITY 104,586.24 6,250.58 2,101.57 47,120.64 47 _ _ __ __ COUNTY/CITYIrOWN OF JEFFERSON COMBINING BALANCE SHEET •NONMAJOR SPECIAL REVENUE FUNDS• JUNE 30, 2005 - - - � 2203 2220 2250 MOSQ.FEE CO.PARK LIBRARY _ _ PLANNING_ ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash a uivalents 61,446.94 2,654.00 1.64,896.90 _ 55,008.69 103000 Pettycash _ _ _ 600.00 101100 Investments _1020_00 Cash and cash equivalents-restricted _ _ 10,991 45 _ 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: _ 111000 Mobiles 113000 Real estate 1,427.49 14,590.17 1,921.99 114000 Net proceeds 115000 Personal 1,963.13 _ 258.63 116000 Protested 118000 special assessments Accountstother receivables net of allowance 120000 for uncollectibles 131000 Due from other funds 1 320W Due from other governments _ 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits TOTAL ASSETS 62,874,43 2,654.00 193,041.65 57,189.31 LIABILITIES 201000 Warrants payable _ _ 202100 203100 Judgments payable 204000 Contracts/loans/notes payable 205200 Matured 206100 Other accrued a ables 3,971.82 1,537.22 211000 Due to other funds _ 212000 Due to other governments __ 214000 Deposits payable 223000 Deferred revenue 1,42749 16,55330 _ 2,180.62. 233000 Advances from other funds TOTAL LIABILITIES 1,427.49 0.00 20,525.12 3,717.84 FUND EQUITY 250000 Fund balance reserved for 250100 Inventories 271000 Unreserved fund balance_ 61,446.94 2,654.00 172,516 53� 53,471.47 TOTAL FUND EQUITY 61,446.94 2,654.00 172,516.53 53,471.47 TTOTALLIABILITIES AND FUND EQUITY 62,874.43 2,654.00 193,041.65 57,189.31 _— 47 COUNTY/CITYlTOWN OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS* JUNE 30,2005 2260 2270 2280 2290 EMER.DIS. HLTH&SANIT- SENIOR CIT. CO.AGENT ACCOUNT .. ._ _ NUMBER DESCRIPTION ASSETS 101000 'Cash and cash equivalents _ 4,453.20_ 189574.75 19,136.24 _,- 19,617.69 103000 Petty cash 25.00 _ 101100 Investments 102000 Cash and cash equivalents-re_st_ricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: - - - 111000 Mobiles 113000 Real estate _ 165.28 7,46_5.33 2,515.50 112.69 114000 Net roceeds _ _ _ 115000 Personal 18.58 _ 956.2.6 _ _340.95 24.96 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 foruncollectibles) __. 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds _ 140000 Prepaid expense 150000 _ Inventories 170000 Other debits TOTAL ASSETS 4,637.06 198,221.34 21,992.69 19,755.34 LIABILITIES _ 201000 Warrants payable 202100 Accounts 203100 Jud menu a able 204000 Contracts/loans/notes payable 205200 Matured interest ayable 206100 'Other accrued payables �.-4,475.21 211000 Due to other funds 212000 Due to other governments _ _ �_ _ 214000 Deipqsits payable � 223000 Deferred revenue 183.86 8,421.59 2,856.45 137.65 233000 Advances from other funds _ TOTAL LIABILITIES 183.86 12,896 80 2_,8.56.45 137.65 FUND EQUITY 250000 Fund balance reserved for _ 250100 Inventories 271000 Unreserved fund balance 4,453.20 185,324.54 19,136.24 19,617.69 _ TOTAL FUND EQUITY 4,453.20 185,324.54 . 19,136.24 19,617.69 TOTAL LIABILITIES AND FUND EQUITY 4,637.06 . 198,221.34 21,992.69 19,755.34 •47- COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS. JUNE 30,2005 2320 2330 2360 2371 EC. DEV. RODENT MUSEUM EMP.HLTH ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 264,227.61 0.73 2,083.65 _ 0.00 103000 Petty cash 101100 Investments 102000 Cash and cash a uivalents-restricted 102300 Investments-restricted 70.6000 Valuation of investments to fair value _ Taxes receivable: 111000 Mobiles 113000 Real estate ___ _ _181.53 3,032.64 115000 Personal 2465 - 333.31 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles) _ 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Pre aid expense 150000 Inventories_ 170000 Other_debits TOTAL ASSETS 264,227.61 073 2,289.83 3,365.95 LIABILITIES _ 201000 Warrants payable ! _ 202100 Accounts payable 203100 !Jud menu a able 204000 Contracts/loans/notes payable 205200 Matured interest payable 206100 Other accrued a ables 1,812.56 _ 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 223000 Deferred revenue 206.18 3,365.95 233000 Advances from other funds TOTAL LIABILITIES 1,812.56 0.00 206.18 3,365.95 FUND EQUITY 2500_00 Fund balance reserved for: 250100 �Inventories 271000 Unreserved fund balance 262,415.05 0.73 2,083.65 0.00 TOTAL FUND EQUITY 262,415.05 0.73 2,083.65 0.00 TOTAL LIABILITIES AND FUND EQUITY 264,227.61 0.73 2,289.83 3,365.95 COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET •NONMAJOR SPECIAL REVENUE FUNDS• JUNE 30,2005 2382 2390 2393 -.. 2420 SAR DRUG FOR. REC.PRES. BASIN IMP._ ACCOUNT NUMBER DESCRIPTION 'ASSETS 101000 Cash and cash equivalents 30,278.66 5,639.39 66,648.60 544.24 _103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value _ Taxes receivable: 111000 Mobiles _ 113000 Real estate 2,643.41 288.00 114000 Net proceeds 115000 Personal 345.99 116000 Protested 118000 Special assessments ? Accounts/other receivables(net of allowance i 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits TOTAL ASSETS 33,268.06 5,639.39 66,648.60 832.24 LIABILITIES 201000 Warrants payable __ 202100 Accounts a able 203100 Judgments able 204000 Contracts/loans/notes a able 205200 Matured interest-payable 206100 Other accrued a ables 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 223000 Deferred revenue 21989.40 _ 288.00_ 233000 'Advances from other funds TOTAL LIABILITIES 2,989.40 ', 0.00 . 0.00 288.00 FUND EQUITY - - 250000 Fund balance reserved for: 250100 Inventories 271000 Unreserved fund balance 30,278.66 5,639.39 66,648.60 544.24 TOTAL FUND EQUITY 30,278.66 5,639.39 66,648.60 544.24 TOTAL LIABILITIES AND FUND EQUITY 33,268.06 5,639.39 66,648.60 83224 -47- COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS. JUNE 30,2005 2500 2830 2840 2841 LIME KILN JUNK VEH. NOK WEED CO.SPEC.WD ACCOUNT _ NUMBER DESCRIPTION ASSETS __ _ __ 101000 Cash and cash equivalents 1,400.00 366.99 56,136.48 8,713.87 103000 Petl cash _ 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value _ Taxes receivable: 111000 Mobiles _ 113000 Real estate _ 114000 Net proceeds _ 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 1 for uncollectibles) _ _ 131000 Due from other funds 132000 Due from other overnments 133000 Advances to other funds 140000 Pre aid ez ense 150000 Inventories 170000 Other debits TOTAL ASSETS 1,400.00 366.99 56,136.48 8,71187 LIABILITIES 201000 Warrants payable 202100 A ccounts ayable_ 203100 Judgments a able 204000 Contracts/loans/notes payable 205200 Matured interest payable 206100 Other accruedpayables 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 223000 _ Deferred revenue 233000 Advances from other funds TOTAL LIABILITIES 0.00 0.00 0.00 0.00 FUND EQUITY 250000 Fund balance reserved for 250100 Inventories 271000 Unreserved fund balance 1,400.00 1 366.99 56,136.48 8,713.87 TOTAL FUND EQUITY 1,400.00 366.99 56,136.48 6,713.87 TOTAL LIABILITIES AND FUND EQUITY 1,400.00 366.99 56,136.48 8,713.87 COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30,2005 2850 2880 2902 2950 911 LD.USE PLNG FOR.RES.III DUI _ ACCOUNT ' NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 83,899.57 0.00 24,361.17 9,593.12 103000 Petty cash 101100 Investments 102000 'Cash and cash equivalents-_restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net roceeds 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectiblesL ..._ 137000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits TOTAL ASSETS 83,899.57 0.00 24,361.17 9,593.12 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments papble 204000 Contraclslloans/notes payable 205200 Matured interest payable I_ 206100 ,Other accrued payables 1,126.98 211000 Due to other funds 212000 Due to othergovernments 214000 Deposits payable 223000 Deferred revenue 23_3_0_0.0 Advances from other funds TOTAL LIABILITIES 1,126.98 0.00 0.00 0.00 FUND EQUITY 250000 Fund balance_reserved for -250100 !_Inventories 271000 Unreserved fund balance 82,772.59 0 00 24,361.17 9,593.12 TOTAL FUND EQUITY 82,772.59 0.00 24,361.17 9,593.12 TOTAL LIABILITIES AND FUND EQUITY 83,899.57 0.00 24,361.17 9,593.12 __... __.47 _. _- COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS• JUNE 30,2005 2951 DARE ACCOUNT NUMBER DESCRIPTION ASSETS _ 101000 Cash and cash equivalents 0.00 103000 !Petty cash 101100 Investments 102000 Cash and cash equivalents_resiricted 102300 Investments-restricted _ 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles) _ _ ! 131000 Due from other funds 132000 Due from other governments _ _ 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories _ 170000 Other debits TOTAL ASSETS 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts a able _ _ _ 203100 Judgments payable 204000 ,Contracts/loans/notes payable 205200 Matured interest payable 206100 Other accrued payablas 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable _ 223000 Deferred revenue 233000 Advances from other funds TOTAL LIABILITIES 0.00 0.00 0.00 0.00 !,FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories 271000 Unreserved fund balance 0.00 TOTAL FUND EQUITY _ 0.00 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 0.00 COUNTY/CITY)TOWN OF JEFFERSON COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS• JUNE 30, 2005 TOTAL FUND# FUND# FUND# NONMAJOR NAME NAME NAME SPECIAL ACCOUNT _ REVENUE NUMBER DESCRIPTION FUNDS ',ASSETS 101000 �Cas- equivalents _ _ _ _ _. 1,633,854.76 103000 Petty cash _ _,. _ 650.00 101100 Investments _ - __.. _ 0.00 102000 Cash and cash equivalents-restricted _ 10,991.45 102300 Investments-restricted 0.00 106000 Valuation of investments to fair value_ _ 0.00 Taxes receivable: 111000 Mobiles 0.00 113000 Real estate _ _ _ __ 55,214.90 114000 Net proceeds 0.00 115000 Personal 7,304.77 116000 Protested 0.00 118000 Special assessments 0.00 Accountslother receivables(net of allowance 120000 for uncollectibles __ _ __ 0.00 131000 Due from other funds - 0.00 132000 Due from other governments _ _ _ __ _ _ L 70,664.37 133000 Advances to other funds _ _ 0.00 140000 Prepaid expense 0.00 150000 Inventories 0.00 170000 Other debits 0.00 TOTAL ASSETS 0.00 '! 0.00 0.00 1,778,680.25 LIABILITIES 201000 Warrants payable 0.00 202100_ Accounts payable 0.00 _ 203100 !Judgments payable 0.00 204000 Contracts/loans/notes payable _ 0.00 205200 Matured interest payable_ 0.00 206100 Of accrued payables 19,730.57 211000 Due to other funds 0.00 212000 Due to other governments _ 0.00 214000 Deposits payable _ 0.00 223000 Deferred revenue �. � . 62,519.67 233000 Advances from other funds 0.00 TOTAL LIABILITIES 0.00 0.00 0.00 82,250.24 FUND EQUITY 250000 Fund balance reserved for: _ 250100 Inventories _ _ 0.00 0.00 0.00 271000 Unreserved fund balance 1,696,430.01 TOTAL FUND EQUITY 0.00 0.00 0.00 1,696,430.01 TOTAL LIABILITIES AND FUND EQUITY !, 0.00 0.00 0.00 1,778,680.25 -__.-_ 48 - __. ._...__... COUNTY/CITY/TOWN OF J*RSON COMBINING STATEMENT OOVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2130/13RIDGE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000. Property taxes 365.00 135,968.09 130,725.49 (5,242.60) 314140 Local option taxes _ . --. 0.00 Licenses and permits - 322010 Alcoholic beverage licenses _ _ _ 0.00 322020 General business licenses 0.00 323010 Building permits _ _ _ -. - 0.00 323030 Animal licenses 0.00 323050 Other permits _ 0.00 Intergovernmental revenue(See 331000 supplemental action for detail 173 318.00 PP ) _ ..- 173,318.00 171,779.11 _(1,538.89 332000 Federal shared revenues_ _ 0.00 334000 State rants 0.00 335000 State shared revenues 10,588.00 10,588.00 10,472.99 .1115_01) 337000 Local grants 0.00 338000 Local shared revenues T 0.00 Charges for services 341000 General government _ _ - _ 0.00 342000 Public safety _ _ 0.00 343000 Public works ! -. 0.00 344000 Public health _ 0.00 345000 Social/economic services _ 0.00 346000 Culture and recreation _0.00 Fines and forfeitures 351010 Justice court _ 0.00 351020 District court 0.00 351030 City court 0.00 _ _ 5,000.00 0 5,000.00 360000 Miscellaneous -_ � _ - _ _- _ 370000 Investment and royalty earnings _ 0.00 i Total revenues 184,271.00 319,874.09 317,977.59 (1,896.50) 49- COUNTYlCITY1TOWN OF J&RSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2140/WEED VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL INAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes I�_ _ 0.00 _101,596.99. 98,069.72 (3,527.27) -- - ._ 314140 Local option taxes _ _ _ 0.00 .Licenses and permits 322010 Alcoholic beverage licenses .._ - 0.00 322020 General business license_s 0.00 323010 Building permits __ 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal qrants 0.00 332000 Federal shared revenues 0.00 334000 State grants _. _ 0.00 335000 _State shared revenues _ 28,776.00 28,776.00 29,046.26 270.26 3370_00 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety _ _ 0.00 -- I 343000 Public works 115,000.00 i 115,000.00 84,874.35 30,125.65 344000 Public health 101000.00 - 10,000.00 10,000.00 0.00 345000 Social/economic services 0.00 346000 Culture and recreation _ 0.00 Fines and forfeitures 351010 Justice court _ 0.00 351020 District court __ 0.00 351030 City court _ 0.00 360000 Miscellaneous �_. - _ 0.00 370000 Investmentandroyaltyearnings 1,540.00 1,540.00 3,833.92 2,293.92 Total revenues 155,316.00 256,912.99 225,824.25 (31,088.74) -49 COUNTY/CITY/TOWN OF J*RSON COMBINING STATEMENT OOEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2150/PRED.ANIMAL VARIANCE --- -- --- __ ._ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes _ 304.20 265.54 38.66 314140 Local o Lion taxes 0.00 Licenses and permits _ 322010 Alcoholic beverne licenses _ _ 0.00 322020 General business licenses 0.00 323010 Building permits _ _ _ _ _ 0.00 323030 Animal licenses _ 0.00 323050 Other permits _ _ _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) _ 331000 Federal grants _ _ _ 0.00 332000 Federal shared revenues 0.00 334000 State grants ___ __. _ __ _ _ _ 0.00 335000 State shared revenu_e_s_ 0.00 337000 _ Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government __. _ 0.00 342000 Public safety _ 0.00 343000 _ Public works _- _ 0.00 344000 Public health _ 0.00 345000 Social/economic services 0.00 346000 and recreation 0.00 Fines and forfeitures 351010 Justice court _ 0.00 351020 District court _ _ 0.00 351030 City Court _ 0.00 360000 .Miscellaneous 0.00 370000 Investment and royalty earnings li 0.00 Total revenues 0.00 304.20 265.54 (38.66) 49 COUNTY/CITY/TOWN OF JOERSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2160/FAIRS - -- -- - - VARIANCE _ W_ ITH FINAL__ BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE -- _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 3110001312000 Pro ert taxes 100.00 13,196.47 12,775.06 _ 21.41) i 314140 Local o tion taxes _ _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses _ _ 0.00 323010 Buildin ermits___ 0.00 323030 Animal licenses _ _ 0.00 323050 ermits _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants __- _ 0.00 332000 Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues _ 5,916.00 5,.916.00 6,922.07 _ 1,006.07 337000 _Local grants _. _ 0.00 338000 Local shared revenues ___. -__ _ _ 0.00 Charges for services 341000 General government -._ ._� -. 0.00 i 342000 Public safety 0.00 343000 Public works _ 0.00 344000 Public health _ _ 0.00 345000 Social/economic services I 0.00 346000 Culture and recreation _ _ 1,300.00 1,300.00 _ 0.00 (1,300.00 _ Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court _ _ 0.00 —.. _ Y g _ 2,485._00 835.00 370000 Investment and ro It earnings 0.00 360000 Miscellaneous _ - _ 1, 50.00 1,650. =Total revenues 8,966.00 22,062.47 22,182.13 119.66 49 COUNTY/CITY/TOWN OF J*RSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2180/DISTRICT COURT VARIANCE _ WITH-FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 35.00 81,565.66 76,639.65 (4,926.01 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ _ _ 0.00 322020 General business licenses 0.00 323010 Buildingpermits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0._00 Intergovernmental revenue(bee supplemental section for detail) 331000 _ 1 _Federal grants 44,290.00 44 29� __ 40,809.62 3,480.38) 332000 }Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues 33,088.00 33,088.00 14,923.92 (18,164.08 _ 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services T 341000 General government 4,690.00 4,690.00 4,785.37 95.37 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation _ 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 Cit COUrt 0.00 _ 360000 Miscellaneous _ _ _ 0.00 370000 Investment and royalty earnings 0.00 Total revenues 82,103.00 163,633.66 137,158.56 (26,475.10) COUNTY/CITY/TOWN OF JORSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2200/MOSO.#1 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT 1 _ ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) 'REVENUES Taxes: 311000/312000 Property taxes _ 12.00 2,42230 2,313.99 (108.31 _ 314140 Local option taxes . .. 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses _ _ i 0.00 323010 Building permits 0.00 323030 Animal licenses - 0.00 323050 Other permits _ -__ 0.00 Intergovernmental revenue(See supplemental section for detail)_ 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State grants _ _ 0.00 335000 State shared revenues 546.00 546.00 544.84 (1.16 337000 Local grant _ _ _ 0.00 338000 Local shared revenues _ 0.00 Charges for services 341000 General overnment 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City Court _. 0.00 360000 Miscellaneous _ 0.00 370000 Investment and royalty earnings 0.00 Total revenues 558.00 2,968.30 2,858.83 (109.47) 49 COUNTY/CITY/TOWN OF J*RSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2201/MOSO.#2 VARIANCE WITH FINAL_ BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/3120oq Property taxes 5.00 1,329.16 1,319.08 (10.08) 314140 Local option taxes 0.00 Licenses and permits 32_2010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits Intergovernmental revenue(See supplemental section for detail) 331000 Federal rants 0.00 332000 Federal shared revenues 0.00 334000 State clrants 0.00 335000 State shared revenues 358.00 358.00 357.50 (0.50) 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health _ _ 0.00 345000 Social/economic services ', 0.00 ----- --- --i—— -..- __ 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court__ 351020 District court 0.00 351030 Cit court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 363.00 1,687.16 1,676.58 (10.58) 49 COUNTY/CITY/TOWN OF JE&RSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 22021MOSQ.#3 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) 'iREVENUES Taxes: 311000/312000 Property taxes - 120.00 _ 15,300.12 15,225.22 74.90) 314140 Local option taxes - __. _ 0.00 _ I Licenses and permits 322010 Alcoholic beverage licenses _ 0.00 322020 General business licenses 0.00 323010 Building permits _. - 0.00 323030 Animal licenses _ 0.00 323050 Other p ermits 0.00 Intergovernmental revenue(See — - - --- -- supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State grants _ 0.00 335000 shared revenues 4,018.00 4,018.00 4,018.19 0.19 337000 Local grants -_ , _ 0.00 338000 Local shared revenues - . 0.00 Charges for services 341000 General government _ _ _ _ 0.00 342000 Public safety _ 0.00 343000 Public works 0.00 344000 Public health _ - _0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures _ I 351010 Justice court _ 0.00 351020 District court _.. _ _ _ - 0.00 351030 __City court 0.00 360000 Miscellaneous _ _ 0.00_ 370000 Investment and royalty earnings 0.00 Total revenues j 4,138.00 19,318.12 19,243.41 (74.71) -49-j COUNTY/CITY/TOWN OF JIOERSON COMBINING STATEMENT OOVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2203/MOSO.FEE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS ! (NEGATIVE) REVENUES Taxes: 311000/312000 Property taxes 155.00 17,505.00 17,780.81 275.81 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses _ _.� 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues 0.00 337000 _ _Local grants _ _ _ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government - 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services_ 0.00 346000 Culture and recreation _ _ _ _ __ 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court - _ __ 0.00 351030 City court __�.. _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 155.00 17,505.00 17,780.81- 275.81 49 COUNTY/CITY/TOWN OF J119ERSON COMBINING STATEMENT OSEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS Fl- rAI YFAIR FNnFn.11 IMF nn, 9005- 2210/CO. PARK VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET -- ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31200 Pro ert taxes 0.00 314140 Localon,taxes _. 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ ___.. 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ _ 0.o_0 Intergovernmental revenue(See — _ supplemental section for detail) 331000 Federal grants _ _ _ 0.00 332000 Federal shared revenues 0.00 334000 State.grants __ _--_ _ _ 0.00 335000 State shared revenues _ _ 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works - _ 0.00 344000 Public health _ _ _ - 0.00 345000 Social/economic services -_ 0.00 346000 Culture and recreation 1,000.00 1,000.00 (1,000.00 Fines and forfeitures 351010 Justice court ! _ 0.00 351020 District court - _ 0.00 351030 City court _ _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 1,00.0.00 1,000.00 _ _ 0.00 -49- COUNTY/CITY/TOWN OF JEORSON COMBINING STATEMENT AVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2220/LIBRARY VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET -. -- - ACCOUNT ACTUAL POSITIVE - - NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ert taxes _ 690.00 _ 246,337.24 234,918.39 . 11,418.85) 314140 Local option taxes _ - _ _0.00 Licenses and permits 322010 Alcoholic beverage licenses_ 0.00 322020 General business licenses 0.00 323010 Buildin ermits 0.00 323030 Animal licenses -_. _ _ 0.00 _323050 permits 0.00 Inttergovergovernmental revenue(See - I - supplemental section for detail) _ 331000 Federal grants - 0.00 332000 Federal shared revenues 0.00 334000 State grants __ 4,200.00 4,200.00 3,729.68 (470.332 335000 State shared revenues 37,050.00 37,050.00 38,664.79 1,614.79 g 337000 Local rants _ _. _ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _ 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health _ _ _ 0.00 345000 Social/economic services 0.00 346000_ Culture and recreation 6,000.00 6,000.00 4,116.71 1,883.29) Fines and forfeitures 351010 Justice court _ _ 0.00 351020 District court - I_ _ _ _ 0.00 351030_ is _court - _ -- 2 645.00 -- 0.00 -_ - _ 845.00 370000 IMiscellaneous vestlment and royalty-earnings 1 800 00 1 800.00 2,911.27 1,686.27 _. 1,225.001 1,225.00 . Total revenues 50,965.00 296,612.24 286,985.84 (9,626.40) - - -. 85 __.. 49 COUNTY/CITY/TOWN OF JE&RSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS _ 2250/PLANNING_ VARIANCE -- ._- -- WITH FINAL BUDGETED AMOUNTS _ BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 125.00 31,511.06 30,292.82 (1,218.24 314140 ._ Local option taxes _ 0.00 Licenses and permits _322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other ermits _ 0.00 Intergovernmental revenue(See ,supplemental section for detail) 331000_ Federal grants __ __ 0.00 332000 Federal shared revenues 0.00 334000 State rants _ _ _ _ _ 0.00 335000 State shared revenues _ ! 5,149-00 _ 5,149.00 ' 5,157.90 8.90 337000 Local grants 0.00 338000 Local shared revenues __ 0.00 341000 General government _ 7,220.00 Charges for services 19,716.00 12,496.00 342000 Public safety _ -- _ _ 0.00 343000 Public works 0.00 344000 Public health _ 0.00 345000 Social/economic services 0.00 _3_4__60_00 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court __- 0.00 3_51020 District court + 0.00 351030 city court _ _ _ _ I�.. _ _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 12,494.DD 43,880.06 55,166.72 11,286.66 COUNTY/CITY/TOWN OF J110ERSON COMBINING STATEMENT AVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS.11 EISCA _ 2260/EMER. DIS. -.-_. 4. . VARIANCE_--_ _--- -- - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE -- NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 25.00_ 26.00 749.99 723.99 314140 Local option taxes _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ _ _ 0.00 322020 General business licenses 0.00 323010 - Buildingpermits -- -. _0.00 323030 Animal licenses 0.00 323050 Other ermits __ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal rants __ _ 0.00 332000 Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues _ 0.00 337000 Local grants _ _ 0.00 33.8000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety _.. _. 0.00 i 343000 Public works 344000 Public health _ 0.00 345000 Social/economicservices _. _ _.� - _ - - 0.00 346000 Culture and recreation _ _ _ __ 0.00 'Fines and forfeitures 351010 Justice court _ _.. _-_ 0.00 351020 District court _ _ _0.00 351030 is 0.00 360000 Miscellaneous _ 0.00_ 370000 'Investment and royalty earnings - �- _ 0.00 Total revenues 25.00 26.00 749.99 723.99 -4g.. COUNTY/CITY/TOWN OF J&RSON COMBINING STATEMENT 010EVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 22701HLTH &SANIT. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200 Pro erty taxes _ 440.00 130,550.56 122,833.98 _ (7,716.58) 314140 Local option taxes - _ - 0.00 Licenses and permits 322010 _Alcoholic beverage licenses . 0.00 322020 General business licenses 0.00 323010 Building permits 22,100.00 22,100.00 19,300.00 2,800.00) 323030 Animal licenses 0.00 323050 Other permits _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal nrants 49,191.00 49,191.00 68,992.00 19,801.00 332000 Federal shared revenues 0.00 334000 State grants _ { _ . _ ___ _ __ 0.00 _3_35000 State shared revenues _ 26 494.00 26,494.00 '. 27,464.89 970.89 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General overnment 1,000.00 1,000.00 1,000.00 0.00 342000 Public safety _ _ 0.00 343000 Public works_ 9,000.00 9,000.00 16,959.89 7,959.89 344000 Public health 5,189.00 5,189.00 2,322.75 (2,866.25 _345000 Social/economic services _ 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court_ _ _ _ _ 0.00 351020 District court 0.00 351030 Cit COUrt 0.00 360000 Miscellaneous _ 9,672.00 9,672.00 1,919.92 (7,752.08) 370000 Investment and royalty earnings 0.00 Total revenues 123,086.00 253,196.56 260,793.43 7,596.87 -49- COUNTY/CITY/TOWN OF JOOERSON COMBINING STATEMENT OOEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2280/SENIOR CIT. --- _ -.- - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE - - NUMBER DESCRIPTION ! ORIGINAL FINAL AMOUNTS (NEGATIVE) _ REVENUES Taxes: _ 311000/31200C Property taxes 205.00 38,858.27 37,656.84 _ (1,201.43 314140 Local option taxes _ _.- 0.00 Licenses and permits _ 322010 Alcoholic beverage licenses _ 0.00 322020 General business licenses 0.00 323_010 Buildin ermits _ __ _ -_ 0.00 323030 Animal licenses _ _ 0.00 323050 Other_ ermits _ _ _ _ -_ 0.00 Intergovernmentalrevenue(See supplemental section for detail) 331000 Federalgrants _. _ 0.00 332000 Federal shared revenues 334000 State grants _ 0.00 335000 State shared revenues 11,086.00- 11,086.00 12,888.85 _ 1,802.85 337000 Local grants _. _ _ - _ __ - . 0.00 338000 _ Local shared revenues _ _ _ _ 0_.00 Charges for services 341000 General government _ - _ _ _ 0.00 342000 Public safet _ -. _ 0.00 343000 Public works 0.00 344000 Public health _ 0.00 345000_ Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 Cit COurt _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 11,291.00 49,944.27 50,545.69 601.42 -49J 1 COUNTY/CITY/TOWN OF JOERSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 22901CO. AGENT — — VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL , FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200 Pro ert taxes 164.01 164.01 314140 Loc"O tion taxes 0.00 Licenses and permits 322010 Alcoholic bevera a licenses —__ _,_ _ 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ - 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants _i _ __ _ D.00 _332000 Federal shared revenues 0.00 334000 State rants 0.00 335000 State shared revenues _. 7,935.54 - 7,935.54 337000 _ Localgranis _ _ _ 0.00 336000 Local shared revenues _ 0.00 Charges for services _ ___. 341000 General government _. 0.00 342000 Public safety 0.00 343000 Public works ; 0.00 344000 Public health _ — 0.00 345000_ Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court _ _ 0.00 351020 District court _ _� 0.00 351030 City court _ T 0.00 360000 Miscellaneous _ _ _ �. _ 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 0.00 8,099.55 8,099.55 49 i COUNTY/CITY/TOWN OF JE&RSON COMBINING STATEMENT OAVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 23201EC. DEV. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES I Taxes: l_ 311000/31200C Property taxes _.. - __. 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 business licenses 0.00 323010 Y Buildinq permits 0.00 323030 Animal licenses 0.00 323050 Otherpermits _. _ _0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 i State grants 0.00 335000 State shared revenues 98,339.00 99,513.06 20,058.40 (79,454.66 337000 Local grants 0.00 338000 Local shared revenues _. �_. --- 0.00 Charges for services 341000 General overnme_nt 0.00 342000 Public safet 0.00 343000 ! Public works _ _ _ 0_00_ 344000 health 345000 Social/economic services _ 0.00 346000 Culture and recreation � 0.00 __ Fines and forfeitures __ _ 351010 Justice court 0.00 351020 District court 0.00 351030__! Citycourt__ _- 0.00 360000 Miscellaneous _ 0.00 370000 Investment and royalty earnings 3,310.00 3,310.00 6,615.22 3,305.22 Total revenues 101,649.00 102,823.06 26,673.62 (76,149.44) -49 COUNTYICITYITOWN OF JORSON COMBINING STATEMENT OSEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2330/11ODENT VARIANCE ff----WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES ,Taxes: 311000/312000 Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses _ 0.00 323010 Building ermits _ 0.00 323030 Animal licenses - 0.00 323050 Other permits _ 0.00 Intergovernmental revenue(See 'supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges services 341000 General _ 342000 Public safety �. 0.00 343000 Public works _ 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court _ - _. 0.00 351020 District court __ - __I-._ _ _0.00 351030 City court _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings - 0.00 Total revenues 0.00 0.00 0.00 0.00 _49_', COUNTY/CITY/TOWN OF J&RSON COMBINING STATEMENT AVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2360/MUSEUM VARIANCE _ __ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) - REVENUES Taxes: 311000/31200 Pro ert taxes 20.00 2,977.81 2,800.80 _. (177.01) 314140 Local option_taxes _ _ --0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses __ __ 0.00 323010 Building permits _ 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ _ _ _ 0.0_0_ Intergovernmentalrevenue(See supplemental section for detail) -, 331000 Federal grants _ 0.00 332000 Federal shared revenues 0.00 334000 State grants - 0.00 335000 State shared revenues _ 623.00 623.00 664.29 41.29 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government ,�. . . 0.00 342000 Public safety - 0.00 343000 Public works _ _� _ _ _ 0.00 344000 Public health -__ _. 0.00 345000 Social/economic services 0.00 346000 Culture and recreation __ 0.00 Fines and forfeitures 351010 Justice court _. .�_ _ _ 0.00 _ 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 70.00 70.00 67.10 (2.90) Total revenues 713.00 3,670.81 3,532.19 (138.62) COUNTY/CITY/TOWN OF JEWRSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2371/EMP. HLTH VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: _ 311000/31200C Property taxes 100.00 51,426.62 49,096.75 2,329.87 314140 Local option taxes 0.00 Licenses and permits _ 322010 Alcoholic bevera a licenses - 0.00 322020 General business licenses _ - . 0.00 323010 Building permits _ .__ __ _ _ _ 0.00 323030 Animal licenses - 0.00 323050 Other ermits _. 0.00 Intergovernmental revenue(See supplemental section for detail) 3311.000 Federal grants _ 0.00 332000 Federal shared revenues 0.00 334000 State rants 0.00 335000 State shared revenues 2,485.00 2,485.00 2,762.15 277.15 337000 Local grants __._.....- _- - 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _0.00 342000 Public safet 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services _0.00 346000 Culture and recreation ! 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 __City court __. 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Totalrevenues 2,585.00 53,911.62 51,858.90 (2,052.72) ---- -49- COUNTY/CITY/TOWN OF JISERSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2382/SAR VARIANCE - - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ Taxes: � 311000/312000 Property taxes 140.00 42,384.20 40,796.75 (1,587.45 314140 Local option taxes _ _ _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses _ 0.00 323010_ Building permits _ 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal qrants 0.00 332000 Federal shared revenues 0.00 334000 State rants - _ '., _ 0.00 335000 _ State shared revenues _ .� _ 1,217.00 1,217.00 1,165.50 51.50 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _. 0.00 342000 Public safety 343000 _Public works _ 0.00 _344000 Public health 0.00 345000 Social/economic services 0.00 34600.0_ Culture and recreation 0.00 Fines and forfeitures_ 351010 Justice court _ 0.00 351020 _ District court _ T 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues -1,357.00 43,601.20 41 962.25 (1,638.95) 49 COUNTY/CITY/TOWN OF JWRSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2390/DRUG FOR. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION j ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C_Property-taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses _ _ 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 1,945.39_ _ 1,945.39 332000 Federal shared revenues 0.00 334000 State grants 0.00 335000 State shared revenues O.OD 337000 Local grants _ _. 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safet __ _ 0.00 343000 Public works D.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court _ 4,000.00 4,000.00 635.00 3,365.00) i 351020 District court 0.00 351030 City _court 0.00 360000 Miscellaneous __ 250.00 250.00 370000 Investment and royalty earnings 0.00 Total revenues 4,000.00 4,000.00 2,830.39 (1,169.61) COUNTY/CITY/TOWN OF JEORSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2393/REC. PRES. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE -- NUMBER --DESCRIPT-10N ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200 Pro ert taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beveracle licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 32305.0_ Other ermits _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants _ 0.00 332000 Federal shared revenues 0.00 334000 State grants - 0.00 335000 State shared revenues 0.00 337000 Local grants _ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General overnment 16,500.00 16,500.00 14,394.00 (2,106.00) 342000 Public safety 0.00 343000 Public works �I _ _ . _ 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346.000 Culture and recreation 0.00 Fines and forfeitures _ 351010 Justice court _ 0.00 _ 351020 District court _ _ _ _ 0200 _ 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues I 16,500.00 16,500.00 14,394.00 (2,106.00) -49- COUNTY/CITY/TOWN OF JE&RSON COMBINING STATEMENT OFOVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2420/BASIN IMP. - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ Taxes: 311000/31200C Pro erty taxes _ _ 42.00 1,690.35 1,772.25 81.90 314140 Local option taxes 0.00 Licenses and permits _- 322010 Alcoholic beverage licenses _ . _ 0.00 322020 General business licenses 0.00 323010 Building permits _ 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants _ _ 0.00 332000 Federal shared revenues 0.00 334000 State grants _ ______._0.00 335000_ State shared revenues 35.00 35.00 34.16 337000 Local grants 0.00 338000 Local shared revenues _ _ 0.00 Charges for services 341000 General government _ � _ 0.00 342000 Public safety _ _ _ - 0.00 343000 Public works 0.00 344000 Public health - 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 351020 District court _ 0.00 3510301City court _ 0.00 360000 !Miscellaneous 0.00 370000 Investment and royalty earnings. - 0.00 Total revenues 77.00 1,725.35 1,806.41 81.06 -49- COUNTY/CITY/TOWN OF JdWRSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2500/1-I1ME KILN VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes _ 2,100.00 2,450.00 350.00 314140 Local o lion taxes ;. . _. __ 0.00 Licenses and permits 322010 Alcoholic beverage licenses __. 0_00 322020 General business licenses 0.00 323010 Buildin ermits 0.00 323030 Animal licenses _ 0.00 323050 Other ermits _ 0.00 Intergovernmental revenue(See _ supplemental section-for detail) 331000 ` Federal grants 0.00 332000 Federal shared revenues_ _ 0.00 334000 State rants_ _ 0.00 335000 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _ _ _ 0.00 342000_ Public safety __ _ 0.00 343000 Public works 0.00 3440_00 Public health 0.00 345000 _ Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice,court 0.00 351020 District court 0.00 351030 City court ` 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 2,100.00 2,450.00 350.00 _49_ COUNTY/CITY/TOWN OF JEORSON COMBINING STATEMENT OFOVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2830/JUNK VEH. VARIANCE WITH FINAL__ BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES j Taxes: 11000/31200 Property_taxes - _ 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ 0.00 322020 General business licenses _ 0.00 323010 Buildin ermits - -.- 0.00 323030 Animal licenses _ ._ _ _..- 0.00 323050 or ermits _ 0_.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants - _ 0.00 _ 332000 Federal shared revenues 0.00 334000 State grants ._ 0.00 335000 State shared revenues 15,644.00 15,644.00 15,644.00 0.00 337000 Local grants _ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government - 0.00 342000 Public safety. -_ _ - 0.00 343000 Public works __ 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 3460.00 Culture and recreation _ 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00_ 351030 City court - _- - - - - _ 0.00 360000 _ Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 15,644.00 15,644.00 t5,644.00 0.00 49 COUNTY/CITY/TOWN OF J110ERSON COMBINING STATEMENT O.EVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2840 1NOX.WEED -- VARIANCE WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 _323010 Building permits 0.00 323030_ Animal licenses _ _ 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State rants 22,500.00 22,500.00 22,484.72 (15.28) 335000 State shared revenues _ 0.00 337000 Ljocal rants 0.00 _3.38000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000_ Public safet 0.00 343000 Public works 5,137.00 5,137.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City-court - _ _ 0_00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings __ -__� 0.00 Total revenues 22,500.00 22,500.00 271621.72 5,121.72 -49- COUNTY/CITY/TOWN OF JEORSON COMBINING STATEMENT OF&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2841/CO. SPEC.WD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL - POSITIVE -- - - I -- --- NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) - REVENUES Taxes: 311000/31200C_ Pro a taxes _ 0.00 314140 Local option taxes . 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits _ 0.00 323030 _Animal licenses 0.00 323050 Otherpermits __ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State grants 6,201.00 _..__6,201.00 6,200.00 (1.00) 335000 State shared revenues 0.00 337000 _Local grants 0.00 338000 Local shared revenues 0.00 Charges for services _341000 �_General government _ _. _._ 0.00 342000 Public safety _ _ _ 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 ! Social/economic services _ _ 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court _ _ - 0.00 351030 Citycourt __ _ __ _ _ 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings I 0.00 Total revenues 6,201.00 6,201.00 6,200.00 (1.00) -49- COUNTY/CITY/TOWN OF JISERSON COMBINING STATEMENT O&VENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2850/911 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET _ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL - AMOUNTS (NEGATIVE) REVENUES _ Taxes: 311000/312000 Property taxes_ _. -._ _ 0.00 314140_ Local option taxes _ _ 0.00 Licenses and permits 322010 _ Alcoholic beverage licenses _ 0.00 322020 General business licenses 0.00 323010 Building permits _ __. 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 State tegrants 0.00 335000_ State shared revenues 52,000.00 52,000.00 54,661.63 2,661.63 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000_ General government 0.00 342000 Public safety _ 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice Court _ _. i 0.00 351020 District court _ 0.00 351030 1 City court . 0;00 360000 ;Miscellaneous 0.00 370000 �Investment and royalty earnings 1,220.00 '. 1,220.00 2,308.04 1,088.04 Total revenues 53,220.00 53,220.00 56,969.67 3,749.67 -49- __.---- COUNTYICITY/TOWN OF JEORSON COMBINING STATEMENT OIOVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2860/LD. USE PLNG VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ Taxes: 311000/312000 Property taxes _ _ _ _ 0.00 314140 LOCal option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ _ 0.00 322020 General business licenses 0.00 323010 Building permits _ _. _ __- 0.00 323030 Animal licenses _ 0.00 323050 Other permits -_ _ _ 0.00 Intergovernmental revenue(See 'sups plemental section for detail) _ 331000 Federal grants _ -_ 0.00 332000 Federal shared revenues 0.00 334000 State rants _ 0.00 335000 State shared revenues 3,613.00 3,613.00 3,612.72 0.28) 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General overnment 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 34600_0 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court ' 0.00 351020 District court 0.00 351030 City court _ _ '�� 0.00 360000 _ Miscellaneous _ 0.00 370000 Investment and royalty earnings �.- ___ 0.00 i Total revenues 3,613.00 3,613.00 3,612.72 (0.28) -49- COUNTY/CITY/TOWN OF Jd&-RSON COMBINING STATEMENT OISVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 29021FOR. RES. Ill _ 1 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200 Pro ert taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses_ _ -. 0.00 323010 Building permits - 0.00 323030 Animal licenses 0.00 323050 Other permits l _ _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues 0.00 334000 '.. State grants _ 36,808.00 36,808.00 37,286.68 _ .. 478.68 335000 State shared revenues _ 0.00 337000 Local grants _ __ __ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government �. 0.00 342000 Public safety _ 1 _ -._ 0.00 343000 Public works 0.00 344000 Public health _ _ 0.00 345000 Social/economic services 0.00 346000 and recreation 0.00 Fines and forfeitures _ i 351010 Justice court 0.00 351020 District court 0.00 351030 __City court 0.00 360000 Miscellaneous 831.00 831.00 830.91 (0.09) 370000 Investment and royalty earnings 0.00 Total revenues 37,639.00 37,639.00 38,117.59 478.59 -49- COUNTY/CITY/TOWN OF JIGRSON COMBINING STATEMENT OSVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2950/DUI VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes _ _ 0.00 314140 Local option taxes -. _ 0.00 Licenses and permits 322010 _ Alcoholic beverage licenses _ 0.00 322020 General business_licenses _ 0.00 323010 Buildin permits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0.00 Intergovernmental revenue(See supplemental section for detail) _ 331000 Federal grants _ 0.00 332000 Federal shared revenues 0.00 334000 State qrants 0.00 335000 State shared revenues 6,100.00 6,100.00 5,975.00 125.00 337000 Local grants _ _. _. 0.00 338000 Local shared revenues .- _ 0.00 Charges for services 341000 General overnment 0.00 342000 Public safety _ _ 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services _ _ 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court _ 0.00 t-- — ---- _ 360000 Miscellaneous 3,_40.0_.00 3,400.00 4,505.60 1,105.60 370000 Investment and royalty earnings 0.00 Total revenues 9,500.00 9,500.00 10,480.60 980.60 -49- COUNTY/CITY/TOWN OF J&RSON COMBINING STATEMENT OSEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 2951/DARE VARIANCE — _ WITH FINAL I BUDGETED AMOUNTS BUDGET ACCOUNT^! ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL ! FINAL AMOUNTS (NEGATIVE) !REVENUES _ iTaxes: 311000/31200q Property taxes _ _ 0.00 314140 Local option taxes _ _ _ _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ ;—_ 0.00 322020 General business licenses 0.00 32301_0 Building permits _. _ 0.00 323030 Animal licenses 0.00 323050 Other permits __ _ _ _ 0.00 Intergovernmental revenue(See j supplemental section for detail) 331000 Federal wants 0.00 332000 Federal shared revenues 334000 State grants _ _ 0.00 335000 State shared revenues � _ 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _ .__ _ 0.00 342000 _ Public safety 0.00 343000 Public works _ 0.00 344000 Public health _ 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures _ ! _ 351010 _Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 819.00 ! 819.00 638.83 . (180.17) 370000 Investment and royalty earnings 0.00 Total revenues 819.00 819.001 638.831 (180.17) -49- COUNTY/CITY/TOWN OF JOERSON COMBINING STATEMENT OIDEVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER -} DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C_ Propertytaxes _ . _ 2,579.00_ 917,050.10 878,647.14 38,402.96 314140 Local option taxes 0.00 0.00 0.00 1 0.00 Licenses and permits 322010 Alcoholic beverage-licenses 0.00 0.00 0.00.I 0.00 322020 General business licenses 0.00 _ 0.00 0.00 0.00 323010 Building permits _... 22,100.00 22,100.00 19,300.00 (2,800.00 323030 Animal licenses 0.00 0.00 0.00 0.00 323050 Other ermits 0_.00 0.00 0.00 0.00 Intergovernmental revenue(See --- - - supplemental section for detail) 331000 Federal grants 266,799.00 266,799.00 283,526.12 16,727.12 332000 Federal shared revenues 0.00 0.00 0.00 0.00 334000 State rants 69,709.00 69,709.00 69,701.08 7.92 335000 State shared revenues 344,299.06 262,975.59 (81,323.47 337000 _ Local grants_ _, . _ 0.00 . 0.00 - 0.00_ 0.00 338000 Local shared revenues 0.00 0.00 0.00 0.00 Charges for services 341000 General government 29,410.00 29,410.00 39,895.37 10,485.37 342000 Public safet 0.00 0.00 0.00 0.00 343000 Public works _ 124,000.00 j 124,000.00 106,971.24 (17,028.76)_ 344000 Public health 15,189.00 15,189.00 12,322.75 (2,866.25 345000 Social/economic services _ _-_0.001 0.00 0.00 0.00 346000 Culture and recreation 8,300.00 8,300.00 4,116.71 (4,183.29) Fines and forfeitures 351010 Justice court 4,000.00 4,000.00 635.00 1�, (3,365.00 351020 District court 0.00 0.00 0.00 ', 0.00 351030 City_court _ 0.00 0.00 0.00 0.00 360000 Miscellaneous 18,172.00 18,172.00 18,275.26 103.26 370000 Investment and royalty earnings -_ 7,365.00 7,365.00 15,735.55 8,370.55 Total revenues 910,748.00 1,826,393.16 1,712,101.81 (114,291.35) -49A- COUNTYICITY/TOWN OF JE•RSON COMBINING STATEMENT OF RISIVUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 2130/BRIDGE - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL NIF AL - - AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government Coo Personal services 0.00 200-800 up plies/services/materials,etc '. _ ;__ - 0.0.0 a20000 Public Safety 100' Personalservices _ _ 0.00 200-800 Supplies/services/materials,etc - _ _ __ -.._ 0.00 430000 Public Works 100' Personal services _ 40,205.00 43,592.72, 43,592.72 __ 0.00 200-800 Su lies/services/materials,etc 415,591.00 412,661.28 255247.73 157,413.55 440000 Public Health 100 Personal services _ _ _ 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services_ _ _ 0.00 200-800 Supplies/services/materials,etc _ - _ _ _ 0.00 460000 Culture and Recreation _ __ 100_ Personal services __ 0.00 200-800 Su lies/services/materials,etc __ _ _ 0.00 470000 Housing and Community Development 100 Personal services _ _ 0.00 200-800 Su lies/services/materials, etc 0.00 480000 Conservation of Natural Resources 100 Personal services _ _ _ _ 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures - __ _ _ _ _ 0.00 490000 Debt Service 610 Princi al _ 0.00 626 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 455,796.00 456,254.00 298,840.45 157,413.55 Excess of revenues over expenditures (271,525.00) (136,379.91) 19,137.14 155,517.05 'OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Proceeds from notes/loans/intercap ! 0.00 382010 Sale of assets _ _ _ 0_00 383000 ( Transfers In _ _ __ _ 458.00 458.00__ 0.00 520000 ! Transfers out _ ! 0.00 _ _ i _ I Total other financing sources(uses) 0.00 458.00 458.00 0.00 Net change in fund balance _ (271,525.00) (135,92_1.9.1_)_ 19,595.14 155,517.05 Fund balances-July 1,2004 as previously -- _ - - reported _ 255_,27.5.101 Prior period adjustments un a antes duly 1,20 a0 as restate 255,275.10 Fund balances-June 30,2005 274,870.24 -50-'. COUNTY/CITY/TOWN OF JE•RSON COMBINING STATEMENT OF RWUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2005 2140/WEED _ VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/services/materials,etc_ _ _ 0.00 430000 Public Works 100 _Personal services 19,600.00 26,736.72 _ 26,736.72 0.00 200-800 Supplies/services/materials,etc _ 267,900.00 - 261,043.28 127,244.54 133,798.74 440000 Public Health 1001 Personal services 0.00 200-800, Supplies/services/materials,etc 0.00 450000 1Social and Economic Services 200 800 Personal services 0.00 S s/services/materials,etc 0.00 2 -__._- 460000 !Culture and Recreation 100 Per I ss ano ano ervices _ 0.00 200-800 Supplies/services/materials,etc 0.00 --100 P ervices -� 470000 Housing and Community Develo p_ ment 0.00 200-800' Supplies/services/materials,etc _ _ 0.00 480000 'Conservation of Natural Resources - 100 Personalservices _ -� _ 0.00 200-8otr_ Supplies/services/materials,etc _ 0.00 900.Capital expenditures - 0.00 490000 Debt Service 610 Principal _ _. 0.00 620 Interest 0.00 5100_00 Miscellaneous 0.00 Total expenditures 287,500.00 287,780.00 153,981.26 133,798.74 Excess of revenues over expenditures (132,184.00) (30,867.01) __ 71,842.99 __102,710.00_ OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease ____ _ _ 0.00 381070 Proceeds from notes/loans/intercap� _ 0.00 382010 Sale of assets I_ 0.00 383000 Transfers In 280.00 280.00 0.00 520000 1 Transfers out ! 0.00 Total other financing sources(uses) 0.00 1 280.00 280.00 0.00 - - Net change in fund balance _ (132,184.00)x, (30,587.01) 72,122.99 102,710.00 Fund balances-July 1,2004 as previously _ reported _- 124,819.09 Prior period adjustments July 124,819.09 u a s T 1 300�-s e-tat Fund balances-June 30,2005 i 196,942.08 -50- COUNTY/CITY/TOWN OF JEWSON COMBINING STATEMENT OF REWUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2150/PRED.ANIMAL - VARIANCE _WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES 'Current: 410000 General Government: 100 Personal services _ _ __ '� _ _ 0.00 200-800 Supplies/services/materials,etc _ _ _ r _ _ _ 0.00 420000 Public Safety too Personal services _ 0.00 200-800 u lies/services/materials,etc 0.00 S 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su Iies/services/materials,etc 350.00 . 350.00 3.00.00 50.00 450000 Social and Economic Services 700 Personal services _ 0.00 200-800 Supplie s/services/materials, etc _ _ 0.00 460000 Culture and Recreation 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _ 0.00 470000 Housing and Community Development 100 Personal services 200-800, Su lies/services/materials,etc _ ._ 0.00 480000 Conservation of Natural Resources loo Personalservices _ _ 0.00 200-800 Supplies/services/materials,etc _ _ _ 0.00 900 Capital expenditures _ __ 0.00 490000 1Debt Service 610 Principal _ 0.00 620 Interest T 0.00 __ 510000 Miscellaneous 0.00 Total expenditures 350.00 350.00 300.00 50.00 Excess of revenues over expenditures i (350.00) (45.80) (34.46) 11.34 OTHER FINANCING SOUR_ CES(USES) 381000 Bonds issued _ _0_00 381000 Discount on bonds issued 381050 Inception of capital lease _ 0.00 381070 Proceeds from notes/loans/mtercap -_ 0.00 382010 Sale of assets _ _ 0.00 383000 Transfers In 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance __ (350_.00) *(45.80) (34.46) 11.34 Fund balances-July 1,2004 as previously reported Prior period adjustments un a antes- uTyy-VMN as restate Fund balances-June 30,2005 50 COUNTY/CITY/TOWN OF JE.RSON COMBINING STATEMENT OF ROJUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2160/FAIRS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET - --- ACCOUNT ACTUAL POSITIVE -- - - NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services __ _ __ O.00 200-800 Su lies/services/materials,etc _ _ _ 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 430000 Public Works 100 Personal services _ _ '�, 0.00 200-800 Supplies/services/materials,etc __ _ 0.00 440000 Public Health too Personal services _ 0.00 200-800 Su lies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc_ _ 0.00 460000 Culture and Recreation too Personal services _ _ __ 0.00 200-8o0 Su lies/services/materials,etc _ 25,263.00 25,263.00 24,16_2.18 '. 1,100.82 470000 Housing and Community Development - too Personal services 0.00 200-800 Supplies services/materials,etc 0.00 480000 Conservation of Natural Resources _ 100 Personal services I 0.00 20o-800 supplies/services/materials,etc i 0.00 900 Capital expenditures __ 0.00 490000 Debt Service 610 Principal. _ _ __.... 0.00 620 Interest _ _ 0.00 510000 Miscellaneous _ - - - 0.00 Total expenditures 25,263.00 25,263.00 24,162.18 1,100.82 Excess of revenues over expenditures _(_16,297.00) (3,200.53) (1,980.05) 1,220.48 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _ _ _ _ 0.00 381050 Inception of capital lease 0.00 381070 Proceeds from notes/loans/intercap 0.00 382010 Sale of assets _ 0.00 383000 Transfers In _ _ 0.00 520000 Transfers out 0.00 -- Total other financing sources(uses) 0.00 0.00 - 0.00 0.00 Net change in fund balance (16,29700) _ (3,200.53) (1,980.05) 1,220.48 Fund balances-July 1,2004 as previously reported __ 6,902.11 Prior period adjustments _ _ _ un a ance�300 as restate - 6,902.11 ----- - Fund balances-June 30,2005 4,922.06 j COUNTY/CITY/TOWN OF JEOFISON COMBINING STATEMENT OF RUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2180/DISTRICT COURT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) _ EXPENDITURES Current: 410000 General Government: 100. Personal services _ 96,525.00 98,458.00 94,577.09 3,880.91 rSu lies/services/materials,etc 1 57,788.00 57,010.00 22,122.20 34,887.80 Public Safety Personal services _'j _ 2,467.00 _ 2,467.00 _ 2,467.00 _ 0,00 Su pies/services/materials,etc 71,373.00 71,373.00 60,335.82 11,037.18 Public Works Personal services 0.00 Su lies/services/materials,e tc � 0.00 Public Health too Personal services _ 0.00 r45OOOO Su lies/services/materials,etc _ _ _ 0.00 social and Economic Services Personal services 0.00 Su lies/services/materials,etc 0.00 Culture and Recreation Personal services 0.00 Su lies/services/materials, etc 0.00 Housing and Community Development-- -- 100 Personal services 0.00 200-800 Supplies/services/materials,etc _' __ __0.00 480000 Conservation of Natural Resources 100 Personal services _ _ _ 0.00 200-800 Su lies/services/materials,etc 0.00 9001 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest _ _ _ _ _ 0.00 510000 Miscellaneous i 0.00 Total expenditures 228,153.00 229,308.00 179,502.11 49,805.89 Excess of revenues over expenditures (146,050.00) (65,674.34) (42,343.55) 23,330.79 OTHER FINANCING SOURCES_ (USES) _ 381000 Bonds issued __ _ _ _ 0.00 381000 Discount on bonds issued _ _ 0.00 381050 Ince tion of capital lease _ __.. _._ _ _ 0.00 381070 Proceeds from notes/loans/intercap 0.00 382010 Sale of assets �__ 0.00 383000 Transfers In _ 0.00 1,155.00 1,155.00 0.00 520000 Transfers out 0.00 _ Total otherfinancingsources(uses) - 0.00 -- 1,155.00 -1,155.00 0.00 Net change in fund balance (146,050.00) (64,519.34) (41,188.55) _ 23,330.79 Fund balances-July 1,2004 as previously _- reported _ _ __ _ 137,3.3.5.4_3 Prior period adjustments un a ances-July 1, as restad_ 137,335.43 _ Fund balances-June 30,2005 - 96,146.88 - _.—T — _ __. _ _- _50- COUNTY/CITY/TOWN OF JE1$RSON COMBINING STATEMENT OF RE04UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 22001MOSO.#1 _ VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: too Personal services _ _ _ __ _ 0.00 200-800 Supplies/services/materials,etc _ - _ 0.00 420000 Public Safety 100 Personal services 0.00 200-800' Supplies/services/materials,etc _ _ _ 0.00 430000 Public Works _ 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc �.. _. _ 0.00 440000 Public Health too _ 6,118.74 200-800 Supplies/services/materials,fesl/services/materials,etc _ 12,000 —12,000.00 1,356961 643.04 450000 Social and Economic Services _ 100 _ Personal services _ _ _ 0.00 200-800 Supplies/services/materials, etc _ _ __ _0.00 460000 _Culture and Recreation 100 Personal services _ _ _ 0.00 200-800' Su plies/services/materials,etc _ _ _ 0.00 470000 Housing and Community Development 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources _ 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ _ _ _ _ _ 0.00 900 Capital expenditures _ _ 0.00 490000 Debt Service 610 Principal_ _ _.. _ . ._ _ _. _ _ _ _ _ 0.00 620 Interest _ _ _ _ _ 0.00 510000 Miscellaneous - 0.00 Total expenditures 13,900.00 13,900.00 7,138.22 6,761.78 Excess of revenues over expenditures (13,34.2.00) (10,931.70) (4,279.39) 6,652.31 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _ - _ _ _ 0.00 381050 Ince tion of ca ital lease - _ _ _0.00 381070 Proceeds from notes/loansfinterca - 0.00 382010 I Sale of assets _ _ _ 0.00 383000 Transfers In _ _ ,000.00 10,000.00 10,000.00 0.00 520000 Transfers out -- 0.00 Total other financing sources(uses) 10,000.00 10,000.00 10,000.00 0.00 Net change in fund balance _ (3,342.00) (931.70) 5,720._61 6,652.31 Fund balances-July 1,2004 as previously - -- reported _ _ (158.49) _ Prior period adjustments 0.00 uric-es�uly—9,3004 as restated (158.49) Fund balances-June 30,2005 - 5,562.12 -- -_ - - -50- COUNTY/CITY/TOWN OF JE*RSON COMBINING STATEMENT OF RLSIUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2201/MOSO.N2 -- VARIANCE - '.. WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800'' Su es/services/mate lirials,etc -_-_ _ 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/servioes/materials, etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/_m_aterials,etc _ 0.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 2,806.00 2,806,00 703.75 2,102.25 450000 Social and Economic Services 100 Personal services _ 0.00 200-800 Su lies/services/materials,etc 0.00 460000 Culture and Recreation too Personal services -_._- _ 0.00 -- 200-800 Su lies/services/materials,etc _ _ 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200-800 Supplies/se Nices/materials, etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest _0.00 510000 Miscellaneous- 0.00 Total expenditures 2,806.00 2,806.00 703.75 2,102.25 Excess of revenues over expenditures .l . __ (2,443.00) (1,118.84)] _.972.83 2,091.67 ,OTHER FINANCING SOURCES(USES) - 381000 Bonds issued _ 0.00 381000 Discount on bonds issued _.- -._ _ 0.00 381050 Inception of capital lease 'I - _ 0.00 maio Proceeds from notes/loans/interca -_ I 0.00 382010 ! Sale of assets _.__.0.00 383000 Transfers In _.. _ , _ -__ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance F. (2,443.00) (1,118,84)1 _9.72.83 2,091.67 Fund balances-July 1,2004 as previously reported _ 1,094.65 Prior period adjustments Fun- a antes-VuFy as restate 1,094.65 1 _ Fund balances-June 30,2005 -- - - 2,067.48 -- -50- ' COUNTY/CITY/TOWN OF JE RSON COMBINING STATEMENT OF RONUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 22021MOSO.#3 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 SUPPlie s/services/materials,etc _ _ 0.00 420000 Public Safety _ 100 Personal services 0.00 200-800 Su plies/services/materials etc 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 440000 Public Health — -- - _- _--- 100' Personal services 0.00 200-800 Su lies/services/materials,etc 75.505.00 75,505.00 29,371.75 _ 46,133.25 450000 i Social and Economic-Services- 100 Personal services _ _ _ _ 0.00_ 200-800 Su lies/services/materials, etc _ _ _ 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services _ 0.00 200-800 S�plies/services/materials,etc _. _ __ _ _ 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 - 900 Capital expenditures -_ 0.00_ 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures j 75,505.00 75,505.00 29,371.75 46,133.25 Excess of revenues over expenditures_ _ _ (71,367.00) (5.6,186.88) (10,128.34) 46,058.54 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued_ _ _ _ _ _ 0.00 381050 Inception of ca ital lease 0.00 381070 Proceeds from notes/loansr ntercap_ - 0.00 382010 Sale of assets 0.00 383000 Transfers In _ _ __. 0.00 520000 Transfers out ' 0.00 Total other financing sources(uses) 0.00 . 0.00 1 0.00 0.00 Net changeinfund balance (71,367.00)1 (56,186.88)' (10,128.34) 46,058.54 Fund balances-July 1,2004 as previously I. reported 1 _ _ _ 56,150.92 Prior period adjustments _ _ _--" 1-und-ialances-July9,-2003 as restate_ 56,150.92 Fund balances-June 30,2005 - - 46,022.58 COUNTY/CITY/TOWN OF JElORSON COMBINING STATEMENT OF RE&UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2203 1MOSO.FEE i - - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET _ACCOUNT ACTUAL _ POSITIVE NUMBER DESCRIPTION OR FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _ 410000 General Government: 100 Personal services _ _� _ 0.00 200-8W-Su lies/services/materials,etc 0.00 420000 Public Safety 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 430000 Public Works _ _ _ 100 Personal services _ _ - OAO 200-800 Supplies/services/materials,etc _ _. 0.00_ 440000 Public Health 200-800 Su lies/services/materials,etc _ 72,568.00 28,902.85 0.00 too Personal services _ _ Supplies/services/materials, 43,665.15 450000 Social and Economic Services _ too Personal services _ 0.00 200-800 Su lies/services/materials, etc_ _ _ _ 0.00 460000 Culture and Recreation loo--Personal services _ 0.00 200-800 Su lieslservices/matenals etc _0.00 470000 Housing and Community Development_ 100 Personal services 0.00 200-800 Su lies/services/materials,etc _ 0.00 480000 Conservation of Natural Resources _ __ _ _ too' Personal services O.OD 200-800 Su lies/services/materials,etc _ _ _ 0.00 900 Capital expenditures - 0.00 4900_00 Debt Service _ _ 610 Pnnci al _ 0.00 620 Interest 0.00 510000 fN(scellaneoua 0.00 Total expenditures 0.00 72,568,001 28,902.85 1 43,665.15 Excess of revenues over expenditures 155_.00 (55,06.3.00)' (11,122.04)1 OTHER FINANCING SOURCES(USES) 381000 Bonds _ y_. _ 0.00 Disco 381000 Discount on bonds issued _ _ _ _ 0.00 381050 _0.00 381070 Proceeds from note s/lo_ans/intercap �._ _ _ _ 0.00 382010 Sale of assets 0.00 363000 Transfers In _ _ y _ 0.00 _520000 Transfers out _ 10,000.00 1000ao0 (10000.00 0.00 Total other financing sources(uses} - (10,000.00) (10,000.00) (10,000.00) 0.00 _ Net change in fund balance _ (9,845.00) . (65,06.3.00) (21,122.04)_43,940.96 Fund balances-July 1,2004 as previously _ - reported _ _ 82,568._98 Prior period adjustments _ _ _ _ un sTances�uTy 1,2004as restated 82,568.98 .. Fund balances-June 30,2005 61 446.94 _. _ -60 __ .. _ COUNTY/CITY/TOWN OF JE10IRSON COMBINING STATEMENT OF REIUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2210/CO. PARK_ _ VARIANCE WITH FINAL j BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government. _ 100 Personal services 0.00 200-800 Su lies/services/materials, etc 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc _. _ 0._00 430000 1 Public Works 100 Personal services 200-800 Su lies/se rvic 20 es/materials,etc 0.00 440.000 Public Health 100' Personal services 0.00 0-800 Su lies/services/materials,etc _ 0.00 450000 Social and Economic Services _ 100 Personal services _ _ 0.00 200-800 Su lies/services/matenals,etc _ 0.00 460000 Culture and Recreation _ 100 Personal services 0.00 200-800_ Supplieslserviceslmateriafs, etc 3,730.00 3,730.00 - 75.51 _ _ 3,654_.49 4700.00 Housing and Community Development _ 100 Personal services _ _ _ _ _ _ 0.00 200 Supplies/services/materials,etc _ _ _ 0.00 480000 0 Conservation of Natural Resources _ 100 Personal services _ _ _ 0,00 200-800 Su lies/services/materials, etc _ _ 0.00 900 Capital expenditures _ 0.00 490000--Debt Service _ 610 Principal _,. _ - 0.00 620 Interest _ _ _ _ _ _ 0.00 510000 Miscellaneous _ 0.00 Total expenditures 3,730.00 1 3,730.00 75.51 1 3,654.49 Excess of revenues over expenditures (2,730.00) (2,730.00) _ (75.51) _ 2,654.49 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 381000 Discount on bonds issued __ 0.00 381050 Inception of capital lease _ _ _ - _ 0.00 381070 _Proceeds from notes/loans/intercap _ _ 0.00 382010 Sale of assets 0.00 383000 Transfers In _ _- _ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.00 - 0.00 -- 0.00 Net change in fund balance (2,730.00) (2,730.00) (75.51) 2,654.49 Fund balances-July 1,2004 as previously - - reported -. _ 2,729.51 Prior period adjustments uh a antes=J uTly 1,30154 as restated 2,729.51 _ Fund balances-June 30,2005 _ 2,654.00 -50- COUNTY/CITY/TOWN OF JE*RSON COMBINING STATEMENT OF REIUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2005 2220/LIBRARY . _ .. �::FVARIANCE '.._WITH FINAL -- - j BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL M NTS L OU (NEGATIVE) EXPENDITURES _ _ _ Current: x10000 General Government: 100 Personal services _ 0.00 200-800 Su lies/services/materials, etc _ _ _ 0.00 420000 Public Safety 100 Personal services 0.00 _ 200-800 Su pplies/services/materials,etc �_ _ 0.00 430000 Public Works - T — 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ _ _ _ 0.00 440000 Public Health 100 Personal services _ 0.00_ 200-800 Su lies/services/materials,etc __ _ _ 0.00_ 450000 (Social and Economic Services 100 Personal services _ _ 0.00 200-800 Su lies/services/materials,etc _ 0.00 460000 Culture and Recreation loo Personal services El 21464.00 122,199.99 122,199.99 0.00 200-800 Su lies/services/materals etc 83686.00_ 182,950.01. 109,383.20 73,_566.81_ 470oo0 Housing and Community Development _ 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _. _ _ 0.00 480000 Conservation of Natural Resources_ 100 Personal services _ 0.00 200-800 Su lies/services/materials,etc _ 0_00 900 Capital expenditures __ __ 0.00 490000 Debt Service 610 620 Interest _ _ 0.00 510000 Miscellaneou_s -- 0.00 Total expenditures 305,150.00 305,150.00 231,583.19 737566.81 Excess of revenues over expenditures _ (254,185.00) (8,537.76) 55,402.65 1 63,94.0.41 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _T. 0.00 381000 Discount on bonds issued 0.00 381050 -Inception of ca ital lease _ _ _ 0.00 361070 Proceeds from notes/loans/intercap _ _ 0.00 382010__ Sale of assets _ _ ,. 0.00 383000 Transfers In _ _ _ _ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.00 - 0.00 0.00 _ Net change In fund balance - (254,185.00)1 (8,537.76) 55,402.65 63,940.41 Fund balances-July 1,2004 as previously reported _ _ _ 117,113.88 adjustments Prior period - , n10 005 0 restatei Fund balances June 3 172,516.53 COUNTY/CITY/TOWN OF JEF&SON COMBINING STATEMENT OF REOUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2250/PLANNING - - - - - �� - - VARIANCE _ _WITH FINAL_ BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _ 410000 General Government: 100 Personal services 45,108.00 46,012.03 44,02456 _ 1,987_47 200-800 Supplies/services/materials,etc _+.- 25,142.0.0 24,816.97 - 6,541 10 18,275.87 420000 Public Safety 100 Personat services 0.00 200-800 Supplies services/materials,etc - _ _. _ 0.00_ 430000 Public Works loo Personal services __ _ 0.00 200-800 Supplies/services/matenals,etc __ _- __ _0.00 440000 Public Health 100 Personal services - -T_.. _ 0.00 200-800 Supplies/services/materials,etc _ 0.00 450000 Social and Economic Services _ _ 100 Personal services 0.00 200-800 Su lies/services/materials, etc _ _ _ _0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su lies/services/matenals,etc _ __ 0.00 470000 Housing and Community Development 100 Personal services _ _ 0.00 200-800 Su lies io niic NaturalR s,etc -._ 0.00 480000 Conservation of Natural Resources 100 Perso_nal services _ 0.00 200-800' Su lies/services/materials,etc _ _ _ 0.00 900 Capital expenditures - 0.00 490000 Debt Service 610 Principal - _ _ _ - - -_ __- 0.00 620 Interest 0.00 an 510000 Miscellaneous 0.00 Total expenditures 70,250.00 70,829.00 50,565.66 20,263.34 Excess of revenues over expenditures _(26,948.94) - 4,601.06 31,550.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _ 0.00 381050 Ince tion of capital lease 0.00 381070 Proceeds from notes/loans/inlercap - _ 0.00 383000 T al sfersln assets _-- 8,549.00 0.00 -_ --- 9,128.00 _ 9,126 88 1.12 520000 Transfers out 0.00 Total other financing sources(uses) _ 8,549.00 9,126.00 --9,126.88 (1.12) Net change in fund balance (49,207.0.0) (17,820.94)1 13,727.94 1 31,548.88 Fund balances-July 1,2004 as previously - reported 39,743 53 Prior period adjustments un a an—des-Julys restate -- - 39,743.53 _ Fund balances-June 30,2005 - - 53,471.47 COUNTY/CITY/TOWN OF JEf&SON COMBINING STATEMENT OF RE&UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 22601EMER.DIS. BUDGETED VARIANCE WITH FINAL AMOUNTS BUDGET ACCOUNT _ ACTUAL T POSITIVE NUMBER DESCRIPTION 4 ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: 0.00 410000 General Government. 100 Personal services T 200-800 Su lies/services/materials, etc _ - _._ � .. 0.00 420000 Public Safety _ _ _ _ _ 100 Personal services _ 0.00 200-B00 Supplies/services/materials,etc _ ,. 0.00 430000 Public Works too Personalservices _ 3,704.00 .. _3,704.00 3,704.00 200-800 Su lies/services/materials,etc _ _ .0.00 440000 Public Health 100 Personalservices _ - 0.00 200-800 Su lies/services/materials,etc _ 0.00- -- q�� - 450000 Social and Economic Services _ 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _0.00 460000 Culture and Recreation 100 Personalservices 200-800 Supplies/services/materials,etc _ 0.00 470000 Housing and Community Development _ too Personalservices _ 0.00 200-800 Su plies/services/materials,etc _ 0.00 480000 Conservation of Natural Resources 10( Personalservices 0.00 200-800 Su lies/services/materials,etc _ 0.00 900 Capital expenditures _ _ 0.00 490000 Debt Service _ _ 610 Principal _ _ 0.00 620 Interest __ 0.00 eo 510000 Miscellanus 0.00 Total expenditures - 3,704.00 3,704.00 0.00 3,704.00 Excess of revenues over expenditures (3,679.00) .(3,678.00) 749.99 4,427.99 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ 0.00 381000 Discount on bonds issued 381050 ince tion of capital lease _ �.. _ 0.00 � 0.00.. 520000 Transfers�is no_tesAoans/interca �,,_ - - p 382010 Sale of assets _ _ 0.00 _ _ 0.00 -Total other finaues(uses) - 0.00 - 0.00 0.00 0.00 ncing sorc Net change in fund balance _ (3,679.00) _(3,678.00) 749.99 _ 4,427.99_ Fund balancea- ly 1,2004 as previously reported 3,703.21 _ Prior period adjustments un a ances-Tuly, as restates - - 3,703.21 -- - Fund balances-June 30,2005 -- 4,45320 COUNTY/CITY/TOWN OF JEF&SON COMBINING STATEMENT OF RESUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2270 1HLTH&SANIT. VARIANCE WITH FINAL -- BUDGETED AMOUNTS BUDGET ACCOUNT _ __ACTUAL POSITIVE AMOUNTS NUMBER - DESCRIPTION ORIGINAL FINAL (NEGATIVE) _ EXPENDITURES Current: 410000 General Government: too Personal services _ +—_ _ 0.00 200-800 Su lies/services/materials,etc 0.0.0 420000 Public Safety _ - —� 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 430000 Public Works _ 100 Personal services _ _ __ _ _ 0.00 200-Boo Su plies/services_/materials,et_c _ 000 440000 Public Health _ __ _ 100' Personal services, 173420.00_ 145,460.95 86,487.03 58,973.92 _ 200-800 Supplies/services/materials, etc _ _. 82930.00 1.11,405._05 76,441.44 34,963.61 450000 Social and Economic Services too Personal services _ __ _ 0.00 200-800 Supplies/services/materials,etc _ _ _ 0.00 460000 Culture and Recreation 100 Personal services _ 0.00 200 400 Su lieslsery ices/matenals, etc _ _ 0.00 470oo0 Housing and Community Development _ 100 Personal services _ _ _ 0.00 200-800 Supplies/services/materials etc 0.00 480000 Conservation of Natural Resources 100 Personal services _ _ 0.00 _200-800 Supplies/services/materials, etc _ - _ 0.00 900 Capital expenditures _ 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneo_u_s 0.00 i Total expenditures - 256,350.00 1 256,866.00 162,928.47 93,937.53 Excess of revenues over expenditures - 1 (133,264.00) (3,669.44) 97,864.96 101,534.40 OTHER FINANCING_SOURCES(USES) 381000 Bonds issued _ 0.00 381000 Discount on bonds issued 0.00 — _. 381050 Inception of capital lease _._ _ _ 0.00 381070 Proceeds from notesRoans/intercap 0.00 _ 382010 Sale of assets _ _. _ 0.00 383000 Transfers In 2 130.00 _2,646.00 2,646.00 _ 0.00 520000 Transfers out 0.00 Total other financing sources( ses) - 2,130.00 2.646.00 2,646.00 . 0.00 u Net change in fund balance (131,134.00) (1,023.44) 100,510.96 1.01,53440 Fund balances-July 1,2004 as previously reported _ _ _ _ _ 84,813.58 _ Prior period adjustments - _ _ _ uF nd bakes Ju y 1,E66 as restated --- 84,813.58 Fund balances-June 30,2005 185,324.54 COUNTY/CITY/TOWN OF JEI&SON COMBINING STATEMENT OF REdUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2280/SENIOR CIT. -- _ _ VARIANCE WITH FINAL_ BUDGETED AMOUNTS I BUDGET ACCOUNT ACTUAL _POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS . (NEGATIVE) EXPENDITURES 470000 General Government: too Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 420000 Public Safety too Personal services _ 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works 100 Personalservices,_ 0.00 200-800 Su lies/services/materials etc __ 0.00 440000 Public Health too''. Personal services _ __ _ 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc 56,222.0.0 _ _56,222.00 56,222.00 0.00 460000 Culture and Recreation too Personal services 0.00 200-800 Su lies/services/materials, etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies services/materials,etc _ _ _ _ 0.00 480000 Conservation of Natural Resources too Personal services __ _ 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0._00 bt S 490000 Deervice _ 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures _ _ 56,222.00 1 56,222.00 56,222.00 0.00 Excess of revenues over expenditures __. . ..._ (44,931.00) (6,277.73) _(5,676.31) 601_.42 OTHER FINANCING.SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bands issued 0.00 381050 Inception of capital lease _ 0.00 381070 Proceeds from notes/loans/interca _ _ _ _ 0.00 382010 Sale of assets _ 0.00 383000 Transfers In __ _ _ 0.00 520000 Transfers out 0.00 ._ 0 - 00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 ---- Net change in fund balance (44,931.00). _ (6,277.73) (5,676.31_) 601.42 ,Fund balances-July 1,2004 as previously reported , 24,812.55 Prior period adjustments _ (Fund ba antes- u y as restate - _ 24,812.55 Fund balances-June 30,2005 19,136.24 ------- --- . _. So-i COUNTY/CITY/TOWN OF JEI*RSON COMBINING STATEMENT OF REVUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2290/CO.AGENT VARIANCE WITH FINAL III BUDGETED AMOUNTS BUDGET ACCOUNT __ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 4.10000 General Government: too Personal services 0.00 200-800. Supplies/services/materials,etc 0.00 420000 Public Safety 1001 Personal services 0.00 200-800 Supplies/services/materials,etc _ 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplie s/services/materials, etc _ 0.00 440000 Public Health 10o Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 450,000 Social and Economic Services 106 Personal services I_ 0.00 200-800 Su lies/services/materials,etc _0.00 460000 Culture and Recreation too_Personal services _ _ _ 0.00 200-B00 Su lies/services/materials,etc _ _ 0.00 470000 ,Housing and Community Development too Personal services ,.._ 0.00 200-800 Supplies/services/materials,etc _ 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800, lies/services/materials,etc 0.00 900 Capital expenditures _ _ 0.0.0 490000 Debt Service 610 Principal__ _ 0.00 620 Interest _ _ 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 . 0.00 0.00 1 0.00 Excess of revenues over expenditures 0.00 0.00 1 8,099.55 1 8,099.55 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ _ 0.00 381000 Discount on bonds issued _ 0.00 381050 Inception of capital lease _. 0.00 381070 Proceeds from notes/loans/intercap 0.00 382010 1 Sale of assets __. 0.00 383000 Transfers In 0.00 520000 Transfers out 0.00 -. . _. -- _- _. Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 0_._00 i 0.00 8,099_.55 8,099.55_ Fund balances-July 1,2004 as previously reported 11,518.14 Prior period adjustments Fund a antes- u y as restate 11,518.14 Fund balances-June 30,2005 19,617.69 -50- COUNTY/CITY/TOWN OF JEI&SON COMBINING STATEMENT OF RE&UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2320/EC.DEV. VARIANCE WITH FINAL_ BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: 410000 General Government _ _ 100-Personal services _ T- __- 0.00 200-800' Su lies/services/materials,etc __ _ 0.00 420000 Public Safety 100 Personal services 0.00 Iles/sery 200-800 Su ices/materials,etc _ _ 0.00 430000 Public Works 100 Personal services _ _ _ _0.00 200-800, Su lies/services/materials,etc _ _ 0.00 440000 Public Health 100 Personal services _ _ _ 0.00 200-800 Su Iles/services/materials etc _ _ - 0.00 450000 Social and Economic Services 100.. Personalservices 48,131.00 50,008.06 4784533 2,1.62.73 200-800 Su lies/services/materials,etc 656.00 656.00 656 00 0.00 460000 Culture and Recreation 100 Personal services - _ _ 0.00 200-800 Su lies/services/materials, etc _ __0.00 470000 Housing and Community Development 100 Personal services 30,943.00 31,368.00 30,378.05 989.95 200-800 Su lies7services/materials,etc 9,588.00 9,456.00 8,633.82 822.18 480000 Conservation of Natural Resources 100 Personal services _ _ _ _ _ 0.00 _200-800 Supplies/services/materials, etc _ _ _ __ 0.00 900 Capital expenditures _ _ _ 0.00 490000 Debt Service 610 Princi at _ 0.00 620 Interest _ _ _ _ _ 0.00 510000 Miscellaneous 0.00 Total expenditures _ 89,318.00 91,488.06 87,513.20 1 3,974.86 Excess of revenues over expenditures 12,331.00 11,335.00 (60,839.58) (72,174.58) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _. -.. _ _ 0.00 381050 Inception of capital lease _ - _ __. _ _ 0.00 361070 Proceeds from notes/cans/intercap 0.00 382010 Sale of assets _. 0.00 383000 Transfers In _ 996.00 __ 996,00 . _ 0.00 520000 Transfers out 16,533.00- 16,53300 4,932.00 11,601.00 Total other financing sources(uses) _ (16,533:00) - (15,537.00) _ (3,936.00) 11,601.00 _ Net change in fund balance _ (4,202.00). (4,202.00) _ (64,775.58) (60,573_.58) reported nd ba ances-July 1,2004 as previously 327,190.63 _ -.. _ -._ Prior period adjustments _ _ _ Fun-EaFances�04 as restated- - - 327,190.63 Fund balances-June 30,2605 - - 262,415.05 - -50- COUNTY/CITY/TOWN OF JE'RSON COMBINING STATEMENT OF Rd*UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2330 1RODENT VARIANCE WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _ 410000 General Government 100 Personal services.. 0.00 200-800 SupplleSJ ervicesJmaterials, etc _. 0.00 420000 Public Safety _ 100 Personal services 0.00 200-800. Supplies/services/materials,_etc _ 0.00 430000 Public Works _ _ _ _ 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/materials,etc _ _ _- 0.00 450000 Social and Economic Services _ -.. .. _ - 100 Personal services _ 0.00 200-800 Su lies/services/matenals,etc 0.00 460000 Culture and Recreation 100 Personal services _ 0.00 200-8.00 Su lies/services/materials,etc _ _ 0.00 470000 Housing and Community Development_ 100 Personal services ---- _ .. - 200-800 Supplies/services/matenals, etc - _ _ _ 0.00 480000 Conservation of Natural Resources 100 Personal services _ 0.00 200-800 Su lies/services/materials,etc 0.00 s00 Capital expenditures ,0.00 490000 Debt Service 610 Princ aal ,. _ _ _ 0.00 620' Interest _ _ _ 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 1 0.00 I 0.00 Excess of revenues over expenditures _ ! 0.00 _0.00 0.00 -0.00 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued 0_00, 381000 Discount on bonds issued _ _ 0.00 381050 Inca lion of ca ital lease .. 0.00 381070 Proceeds from ncteslloans/intercap _ 0.00 - 382010 1 Sale of assets _0.00 383000 r Transfers In _ - - - 0.00 520000 Transfers out 0.00 Total other financing sources(uses) - 0.00 0.00 0.00 0.00 Net change in fund balance _ 0.00 0.00 __0_.00 _ 0.00 Fund balances-July 1,2004 as previously _ reported 0.73 Prior period adjustments - _ un a ances- u y ,20il staff 0.73 Fund balances-June 30,2005 -- 0.73 - _ _80_ COUNTY/CITY/TOWN OF JEf&SON COMBINING STATEMENT OF REOUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 2360/MUSEUM VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) _ EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc j 0.00 42000_0 Public Safety 100 Personal services _ _ 0.00 200-800 Suppliesfservicesinnaterials,etc _ _ _ _0.00 430000 Public Works 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _0.00 440000 Public Health 100, Personal services _ _ _ 0.00 200-800 Supplies/services/materials,etc _ _ _ 0.00 450000 Social and Economic Services 100 Personal services _ _ _ _ 0.00 200-800 Su lies/services/materials,etc _ _ 0.00 460000 Culture and Recreation 100 Personal services 2,750.00 2,629.29 2,629.29 0.00 Supplies/services/materials,etc 4,378.18 4,378.18 _ 0.00 200-800 - _ 470000 Housing and Community Development 1001 Personal services _ _ 0.00 200-800 Su lies/services/materials,etc 0.00 480000 Conservation of Natural Resource s 100 Personal services _ _ _ 0.00 200-800 Su lies/services/materials,etc T 0.00 900 Capital expenditure_s _ _ _ _ 0.00 490000 Debt Service 610 Principal 620 Interest 0.00 510000 Miscellaneous - _ - - - 0.00 Tofel expenditures _ 7,000.00 7,007.47 7,007.47 0.00 Excess of revenues over expenditures (6,287.00) (3,336.66) (3,475.28), (138.62) OTHER FINANCING SOURCES(USES).. _ 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease _ _ _ _ _ 0.00 381070 Proceeds from notes/loans/intercap 0.00 382010 Sale of assets 0.00 383000 Transfers In _ 7.47 7.47 0.00 __ _ - 520000 Transfers out I T 0.00 Total other financing sources(uses_) 0.00 7.47 7.47 0.00 Net change in fund balance _ ' (6,287_.00) (3,329.19) _ (3,467.81) (138.62) Fund balances-July 1,2004 as previously - reported _ _ 5,551.46 Prior period adjustments - _ _ un a ances- u y as restated- 5,551.46 Fund balances•June 30,2005 - 2,083 65 ! -50- COUNTY/CITY/TOWN OF JE1*RSON COMBINING STATEMENT OF RUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 P.HLTH _ VARIANCE . -T WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL I FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: loo Personal services _ _ _ 0.00 200-800 Su lies/services/materials,etc 0.00 420000 Public Safety too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services _ _ _ _ 0.00 200-800 Supplies/services/materials.etc _ _ _ 0.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/mater ials. etc _ _'_ _ _._ 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lip es/sen!ices/materials,etc 0.00 460000 Culture and Recreation _ 1 00 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ _ _ 0.00 470000 Housing and Community Development - 100 Personal services ; 0.00 200-800 Supplies/services/materials,etc _ 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc __ _ _ 0.00 _ goo Capital expenditures _. _ _ 0.00 490000 Debt Service 610 Princi al 0.00 62o Interest -- -_-- - - _ 0.00 510000 Miscellaneous i 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over expenditures 2.585.00 53,911.62 __ 51,858.90 (2,052.72) . _ _ . _ OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _ 0.00 381050 inception of capital lease _ _ 0.00 381070 Proceeds 520000 Transfers out notes/loans/interca l 55,080.00 _ _ 0.00 382010 Sale of assets _-- 0.00 38 _ - 383000 Transfers In 0.00 55,080.00 52876.26 2,203.74 I _ Total other financing sources(uses) _ (55.0 008 0 1 - (55,080.00) (52,876.26)-2,20-3-74 Net change in fund balance (52,495.00)1 _ (1,168.38) (1,017.36) 151.02 .Fund balances-July 1,2004 as previously - --- reported _ 1,017.36 _ Prior period adjustments _ -- Fundb7ences utyT2 as restate - - 1,017.36 Fund balances-June 30,2005 _ _ �� 0.00 - COUNTY/CITY/TOWN OF JEFOSON COMBINING STATEMENT OF REOUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2382/SAR VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL_— POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc _0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials, etc ___ 0.00 430000 Public Works _ 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 _ 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services _ 0,00 200-800 Su lies/services/materials,etc 0.00 470.000 Housing and Comm_ u_nity Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc _. _ _ __ 0.00 480000 (Conservation of Natural Resources loot Personalservices _'.. 0.00 200-800 Supplies/services/materials,etc _ _ _ -0.00 9oo'.Capital expenditures 0.00 490000 Debt Service 610 Principal 93,397.00 93,397.00 74,008.96 1 19,388.04 620 Interest L_-___14,899_00. _ . ._ 14,899.00 2,245.49 L 12,653.51 51_0000 Miscellaneous 0.00 Total expenditures 108,296.00 108,296.00 76,254.45 32,041.55 Excess of revenues over expenditures (106,939.00), (64,694.80) _(34,29220) 30,402.60 OTHER FINANCING_SOURCES(USES) _ 381000 Bonds issued 0.00 —_.. 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Proceeds from notes/loans/intercap 0.00 382010 Sale of assets 0.00 383000 Transfers In _ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (106,939.00) (64,6.94.80) _ (34,292.20) 30,402.60 Fund balances-July 1,2004 as previously reported 64,570.86 Prior period adjustments and a antes- u y 1,2004 as-restate _ 64,570.86 Fund balances-June 30,2005 30,278.66 _—__ -50- COUNTY/CITY/TOWN OF JE•RSON COMBINING STATEMENT OF RWUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2390/DRUG FOR. VARIANCE - __WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT_ _ _ ACTUAL POSITIVE _N_UMBER DESCRIPTION ORIGINAL FINAL I AMOUNTS (NEGATIVE) EXPENDITURES- Current: Current: 410000 General Government: 100 Personal services _ _ _ 0.00 200-800 Su lies(services_(materials,etc _ __ _ 0.00 420000 Public Safety 100 Personal services - _ 0.00 200-800 Supplies/services/materials,etc J ,232.00 7,232.00 423.001 6,809.00 430000 Public Works 100 Personal services _ 0.00 200-800 Su lies(serviceslmatenals,etc _ _ _ _ 0.00 440000 Public Health 100 Personal services 0.00 200-800. Supplies/services/materials etc _ _ - 0.0.0_ 450000 Social and Economic Services _ 100 Personal services _ _ 0.00 200-800 SUP etc_ _ 0.00 460000 Culture and Recreation _ 100 Personal services __ 0.00 200-800 Su lies/services lmatenals etc _ _ 0.00 470000 Housing and Community Development T_ 100 Personal services _ _ 0;00 200-800 Supplies/services/materials,etc _ _ _ _ _ 0.00 480000 Conservation of Natural Resources _ _ 100 Personal services _ _ 0.00 200-800' Supplies/services/materials,etc _ _ 0.00 900 Capital expenditures y_c_e Lures _ _ _ _ 0.00 490000 Debt Service 610 P rincipal _ _ _ 0.00 620 Interest _ 0.00 510000 Miscellaneous _ - 0.00 Total expenditures - 7,232.00 7,232.00 423.00 6,809.00 Excess of revenues over expenditures (3,232.00): (3,232,00)1 2,407.39 5,639.39 OTHER FINANCING SOURCES(USES) 381000 Bonds issued __ _ 0.00 381000 Discount on bonds issued_ - _ _ 0.00 381050 Ince lion of ca ital lease _ __ _ 0.00 381070 Proceeds from notes/loans/intercap_ _ 0.00 382010 Sale of assets _ _ _ 0.00 383000 Transfers In 0.00 520000 Transfers out T 0.00 _____Total other financing sources(uses) --- 0.00 0.00 - 0.00 -- 0.00 Net change in fund balance _ (3,232.00) (3,232.00) 2,407.39 5,639.39 `Fund balances-July 1,2004 as previously _ reported _ 3,232.00 Prior period adjustments un alance�i;�stat� 3,232.00 Fund balances-June 30,2005 5,63 .39 -- -. - 50 - __ - COUNTY/CITY/TOWN OF JElOiSON COMBINING STATEMENT OF REJUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2393/REC.PRES. - - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Sup lies/services/materials,etc 79,294.00 79,294.00 10,539.01 ._ 68,754.99 420000 Public Safety 100. Persona-1-services 0.00 - -- 200-800 Su lies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Spplies/services/materials etc _. 0.00 440000 Public Health too Personal services 0.00 200-800 Su lies/services/materials, etc 0.00 450000 Social and Economic Services too Personal services _ 0.00 200-800 Sup lies/services/materials,etc _ 0.00 460000 Culture and Recreation too Personal services _ 0.00 200-800 Su lies/services/materials,etc _ 0.00 47o000 Housing and Community Development 100 Personal services 0.00 200-800'--^ Su lies/services/materials,etc 0.00 480000 Conservation of Natural Resources - 100 Personal services 0.00 200-800 Supplies/services/materials etc _._I _ 0.00 900 Capital expenditures - _ 0.00 -- -.- 490000 Debt Service 610 Primal_-_.___ - 0.00 620 Interest 0.00 510000 Miscellaneous - 0.00 Total expenditures 79,294.00 79,294.00 10,539.01 68,754.99 Excess of revenues over expenditures (62,794.00) (62,794.00)' 3,854.99 66,648.99 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued _ 0.00 381050 Inception of capital lease _ 0.00 381070 Proceeds from notes/loansfnterca _ 0.00 382010__Sale of assets _ 0.00 383000 Transfers In 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 0.o0 0.00 0.00 Net change in fund balance __(62,794.00) (62,794700) _ 3,854.99 66_,64.8.99 Fund balances-July 1,2004 as previously - -- - reported 62,793.61 Prior period adjustments _ _ __ un a antes-Jufy 9;2004 as restated -- --- 62,793.61 Fund balances-June 30,2005 66,648.60 -50- COUNTY/CITY/TOWN OF JEFOSON COMBINING STATEMENT OF REOUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2420/BASIN IMP. � -- VARIANCE _ WITH FINAL -J-UDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: 416000 General Government: 100 Personal services _ _ _ _ 0.00 200-800 Supplie s/services/materials, etc 0.00 420000 Public Safety 100 Personal services _ _ 0.00 200.800 Su lies/services/materials,etc _ _ 0.00 430000 Public Works 100 Personal services __ 0.00 200.800 2,452.00 2,452.00 2,000.08 451.92 lrvm _ ._ _ _ 440000 Public Health too Personalservices _ } - 0.00 200.800 Su lies/services/materials,etc_ � _ 0.00 450000 Social and Economic Services 100 Personal services _ _ _ 0.00 200-80.0 Supplies/services/materials, etc _ _ _ 0.00 460000 culture and Recreation too Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services _ _ 0.00 2oo-800 Supplies/services/materials, etc _ 0.00 480000 Conservation of Natural Resources 100 Personal services _ __ 0.00 200-800 Supplies/serviceslmaterials,etc _ 0.00 900 Capital expenditures _ _ _ _ _ 0.00 490000 Debt Service 610 Principal 0.00 620 Interest _ - - -- 0.00 510000 Miscellaneous _ _ - - 0.00 Total expenditures 2,452.00 2,452.00 2,000.08 451.92 _ Excess of revenues over expenditures (2,375.00) (726.65) _ (193.67) 532.9.8_ OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ „0.00 381000 Discount on bonds issued _ _ 0.00 381050 Inception of capital lease _ _ _ 0.00 381070 Proceeds from notesAoans/intercap _ _ _ 0.00 382010 Sale of assets __ - _ _ - 0.00 383000 Transfers In _ _ _.. _ _ __ _ 0.00 520000 Transfers out 0.00 _- _._ _. _ Total other financing sources(uses) 0.00 0.00- _ 0.00 0.00 Net change in fund balance (2,375.00) - (726.65) (193.67) 532.98 Fund balances-July 1,2004 as previously �- _ reported 737.91 _ I Prior period adjustments - -�_ _ u a ances- u I y as resIat� -' _ - 737.91 _ Fund balances-June 30,2005 _ - 544.24 -50- COUNTY/CITY/TOWN OF JEF&SON COMBINING STATEMENT OF REOUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2500/LIMEKILN -- - A41ANCE _ WITH FINAL BUDGETED AMOUNTS FP(NEGATIVE)DGET ACCOUNT _ _ ACTUAL ITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS EXPENDITURES Current: 410000 General Government: 100 Personal services _ _ 0.00 200-800 Su Iles/services/materials,etc 0.00_ 420000 Public Safety _ 100 Personal services _ _ _ 0.00 200-800 Su lies/services/materials,etc _ _ 0.00 430000 Public Works _ 100 Personal services _ 0.00 200-800 Su lles/services/materials,etc 4,000.00 ' 4,0_00.00 _ 1,925.00 2,075.00 440000 Public Health 100 Personal services � -II _ __ 0.00 200 S m - 0.00 450000 Social and Economic Services too' Personal services _ _ _ _ 0.00 200-800 Su pplles/services/materials,etc _ ._ 0.00 460000 Culture and Recreation 100 Personal services _ _ _ _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 4700_00 .Housing and Community Development too Personal services _ _ 0.00 upplles/sery 200-800 Sices/materials,etc - _ ,- -. 0.00 480000 Conservation of Natural Resources _ 100 Personal services _ _ _ 0.00 200 Boo Su lies/services/materials,etc _ .. 0.00 900 Capital expenditures _ __ _ 0.00__ 490000 Debt Service 610 Principal __ _ 0.00 620 Interest _ 0.00 510000 Miscellaneous 0.00 Total expenditures 4,000.00 4,000.00 ., 1,925.00 2,075.00 Excess of revenues over expenditures (4,000.00) (1,_900.00) __ 525_._0.0 2,425.00 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued ui d _._ ._- .__ _ 0.00 381000 Discount on bonds issued _ 0.00 381050 Inception of capital lease _._ __ _0.00 381070 Proceeds from notes/loansrntercap _ _ 0.00 382010 Sale of assets _ 0.00 383000 Transfers In _ 0.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 _ 0.00 0.00 0.00 Net change in fund balance (4_,000.00) (1,900.00) 525.00 1 2,425.0.0 Prior 6e ances-July 1; 04 as testa eusl� -- *-550 Fund balances-June 30,2005 _-- - COUNTY(CITYITOWN OF JE•RSON COMBINING STATEMENT OF RISUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2830/JUNKVEH. fVARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE INA NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _ _ 410000 General Government: 100' Personal services 0.00 200-800 Su lies/services/m_ aterials, etc _ 0.00 --�2-o-000 Public Safety 100 Personal services ,.0.00 430000 Public WorksI 0.00 200-800 Suppliaslserviceslmaterials,etc 100 Personal services _ 0.00 200-800 Su lies/services/materials,etc3 718.00 100 13,351 00 _ 367,00 440000 .Public Health 100 Personal services _ woo- 200 800 Su lies/services/matenals,-etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc _0.00 460000 Culture and Recreation _ 100 Personal services _ 4 _ 0.00 200-800 Su lg andrviommutenals,etc 470000 Housing and Community Development 100 Personal services 0.00 200-800' Supplies/services/matenals,etc _ _ 0_.00 480000 Conservation of Natural Resources _ 10o Personal services 0.00 200-800 Suppli es/services/materials,etc 0.00 900 Capital expenditures _ .(100 490000 Debt Service 610 Pfind al_ _ _. _ _ _ 0.00 620 Interest _ _ _ 0.00 510000 Miscellaneous 0.00 Total expenditures 13,718.00 13,718.00 13,351.00 367.00 _ Excess of revenues over expenditures 1,9.26.00 _ 1,926.00 2,293.00 367.00 OTHER F I IN-AN C I N 6 SOURCES(USES) _ 381000 Bonds issued _ _ 0.00 381000 Discount on bonds issued _ 0.00 381050 F rids of capital lease _ 0.00 361070 Pro Proceeds from notes/loanshntercap _ _ __ _ 0.00 382010 Sale of assets _ _ _ _ _ 0.00 383000 Transfers In �' I 0.00 520000 Transfers out 2,130.00 2,130.00 2,130.00) 0.00 Total other financing sources(uses) (2,130.00) (2,130.00) (2,130.00) 0.00 Net change in fund balance (204.00) _ (204.00) 163.00 367.00 Fund balances•July 1,2004 as previously reported _ _203.99 _ Prior period adjustments --tea ances- u y f-,2Was restated 203.99 _ Fund balances-June 30,2005 366.99 50- .._ �._ .. _. COUNTY/CITY/TOWN OF JE+RSON COMBINING STATEMENT OF REVUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 2840/NOX.WEED _F--PBDGET RIANCE TH FINAL BUDGETED AMOS U UNT ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES - -- -- Current - 410000 General Government _100 Personal services_ 0.00 200-800 Su lies/services/materials,etc 0.00_ 420000 1 Public Safety _ _ 100 Personal services , _ 0.00 200-800 Su„ lies/services/materials, etc 0.00 430000 Public Works 100 Personal services 589.00 _589.00 589.00 200-800 Su lies/services/materials,etc 72 320.00 _72,320.00 21 894.30 _50,425.70 440000 Public Health too- Personal services _ _ __ 0.00 200-800. Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 SuppliesJservices/materials,elc _ _ 0.00 460000 Culture and Recreation 100 Personal services 0.00 - - - 200-800 Supplies/services/materials,etc _ 0.00 470000 Housing and Community Development too Personal services __0.00 200-800 Su lies/services/materials, etc _ 0.00 480000 Conservation of Natural Resources 100 Personal services _ _ 0.00 200-800 Su lies/services/materials,etc 6.00 900 Capital expenditures 0.00 490000 Debt Service - - _ - 610 Princi al _ _ 000 620 Interest _ _ - 0.00 510000 Miscellaneous 0.NO Total expenditures _ 72 909 00 72 909.00 21,894.30 51,014.70 Excess of revenues over expenditures �_(7409.00) (50,409.00) 5,727.42 56,136.42 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued _ 0.00 . _ 381000 Discount on bonds issued _ 0.00 381050 Ince tionof ca ital lease, _ 0.00 381070 Proceeds from notes/loans/intercap _ 0.00 382010 Sale of assets _ 0.00 383000 Transfers In _ 0.00 520000 Transfers out 0.00 Totat other financing sources(uses) 0.00 0.00 0.00 0.00 Net previously 5,727.42 56,136.42 Fund balances hJul 1!2004 asalaev ousl (50,409.00 50,409.00 reported �- 50 409_06 Prior period adjustments _ un des&WyT 260 rest tae - 50,409.06 _ Fundbalances-June30,2005 T- - 56,736.48 COUNTY/CITY/TOWN OF JE*SON COMBINING STATEMENT OF REIUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 2841/c0.SPEC.WD. -_ -- - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ - - Current: 410000 General Government -- 100 Personal seances 0.00 200-800 Su lies/services/matenals, etc _ + . _0.00 420000 Public Safety _ 100 Persal services _ _0.00 on 200-800 supplies/services/materials,etc _ - - _ _0.00 430000 Public Works 100 Personalservices - _ 0.00 200-800_. Su lies/services/materials,etc 8714.00 _8,71400 .8,714.00 440000 Public Health 100 Personal services _f _0.00 2000 Supplies/services/materia(s,etc _._ 0.00 450000 Social and Economic Services _ 100 Personal services 0.00 - 200-800 Su lies/services/materials, etc _ 0.00 .. 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc - _. 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00_ 480000 Conservation of Natural Resources 100 Personals rvi as 0.00 200-800 Su lie"-ervices/materials, etc _ 0.00 goo Capital ex enditures _ _ 0._00 490000 Debt Service 610. Principal _ 0.00 620 Interest 0.00 510000 Miscellaneous - 0.00 Total expenditures 8,714.00 8,714.00 0.00 8,714.00 Excess of revenues over expenditures _ (2,513_00) (2,513.00) 6,200.00 _- 8,713_00 OTHER FINANCING SOURCES(USES) 381000 Bondsissued _I 0.00 381000 Discount o bonds issued _ _0.00 381050 Inception of f capital lease 0.00 381070 Proceeds from notes/loans/i ntercap_ _. y _ 0.00_ 382010 Sale of assets _ _.- ,. - 0.00 383000 Transfers In _ _ _ _ 0.00 520000 Transfers out - -� 0.00 Net change in fund balance (2,513.00 0.00 0.00 0.00 Total other financing sources(uses) 0.00 g ) (2,513.00). 6,200_00 8,713_.00 Fund balances-July 1,2004 as previously reported 2,513.87 Prior period adjustments un a and- u.7T ' 0asresta� 2,513.87 - -- Fund balances-June 30,2005 8,713.87 1_ - - - COUNTY/CITYfTOWN OF JEiRSON COMBINING STATEMENT OF REJUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2850/911 VARIANCE - W_ ITH FINAL BUDGETEDAMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: 410000 General Government. 100 Personal services 24 926.00 25,365.00 23,808 98 1,556.02 200-800 Supplies/services/materials,etc 141,428.00 .116,272.02 37,82627 78,445.75 420000 Public Safet 100 Personal services _0.00 _- - _._ 200-800 Su lies/services/materials, etc - �._ 0.00 430000 Public Works 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc - 0.00 440000 Public Health - - - -- 100 Personal services 0.00 200-800_Supplitslservices lmaterials,etc - __ _ 0.00 450000 Social and Economic Services 100 Personal services _ _ -_- _0.00 200-800 Su lieslservices/materials, etc �. _ _ 0.00 E460000 Culture and Recreation too Personal services _ �._- 0.00 200-800 Su lies/services/materials,etc 0.00 -. _ _ 470000 Housing and Community Development 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 480000 Conservation of Natural Resources loo Personalservices _ 0.00 200-800 Su lies/services/materials,etc - _0.00 900 Capital expenditures _ r 25,155.98 25,155.98 0.00_ 490000 Debt Service 610 Principal _0.00 —_ 620 Interest _. -. _ 0.00 510000 _Miscellaneous - 0.00 Total expenditures - 166,354.00 166,793.00 86,791.23 1 80,001.77 Excess of revenues over expenditures _ _ (113,134.00) (113,573.00) (29,821.5_6) _ 83,751.44 OTHER FINANCING SOURCES(USES) - 381000 Bonds issued _.. �. ..�. - _ ... 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease - _ 0.00 381070 Proceeds from_notes/loan_s/intercap ,_ - 0.00 382010 Sale of assets _ - - - - -_ T_ 0.00_ 383000 Transfers In __ _ _ __. - - 439.00 439.00 0.00 520000 Transfers out 0.00 FF..d Net t han�e m fund balance y (113 134.00) 439.00 439.00 00 ( ) _ (113,134.00) (29,382.56) 83,751.44 pbalances-Jul 1,2004 as reviousl i Totalother financing sources uses .00 P reported _ .112,155.15 Prior period adjustments _ _ un a antes- uu yl,200�as restated-- ` - 112,155.15 Fund balances-June 30,2005 - 82,772.59 - _50- COUNTY/CITY/TOWN OF JEF&SON COMBINING STATEMENT OF RE&UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 _ 2860/LD.USE PLNG - - VARIANCE -- - _--- - -- - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITUR__ES 100 Current: 410000 General Government Personal services _ _ 0.00 200-800 Supplies/services/materials.etc _ 0.00 420000 Public Safety 100 Personal services _ .. _ 0.00 2000 Public li Works ices/matenals,etc_ _ _ _ _ 0.00 430000 Public Works 100 Personal services � _ _ 0.00 200�800 Suppl ies/services/materials,etc _ 1 _ _ _ 0.00 440000 Public Health loo Personalservices _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00_ 450000 Social and Economic Services too Personal services _ --T 0.00 200-800 Su lie and Recreation enals etc _ _0_.00 460000 _Culture and Recreation 100 Personal services 0.00 200-800 Su lie slsennceslmatenals,etc __ _ _ _ _ _ 0.00 470000 Housing and Community Development 100 Personal services _ _ _ _ _ 0.00 200-800 Su lies/services/materials,etc - _ 0.00 480000 Conservation of Natural Resources _ 001 Personal services �_ _ 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 900 Capital ry expenditures _ _ _ 0.00 _ 490000 Debt Service _ 610 Princi al _ _ 0.00 620 Interest __ __ _0.00 510000 Miscellaneous _ 0.00 Total expenditures 0.00 0.00 0.00 1 0.00 Excess of revenues over expenditures 3,613.00 3,613.00 3,612.72 1 (0.28) OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ 0.00 381000 Discount on bonds issued - 0.00 381050 Inception of capital lease 0.00 381070 Proceeds from notes/loans/intercap _ ,_ _ _ 0.00 382010 Sale of assets _ _ _ _ _. _. __.. 0.00 383000 Transfers in 0.00 520000 Transfers out 3,617.00 3,617.00 3,615.88 1.12 Total other financing sources(uses) (3,617.00) (3,817.00) (3,615.88) 1.12 _ _ Net change in fund balance _ (4.00)1 (3.16) 0.84 Fund balances-July 1,2004 as previously reported _ _ 3.16 _ Prior period adjustments __ _ un a adb�nce�uly-T,2DD a restat - - 3.16 Fund balances-June 30,2005 (0.00) - - - - - - -50- COUNTY/CITY/TOWN OF JEl&SON COMBINING STATEMENT OF REJUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2005 29021FOR-RES,III - VARIANCE ITH FINAL BUDGETED AMOUNTS _ BUDGET ACCOUNT_-t--- ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES - Current: 410000 General Government; 100 Personal services_ -. 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 420000 Public Safety _ 100 Personal services 1,000.00 579.00 273.05 _305.95 200-800 Su lies/services/materials, etc 19,215.00 39,636.00 30,380.54 9,255.46 430000 Public Works 100 Personal services _ _ 0.00 200-800 Su lies/services/materials,etc_ _ 6924.00_ 6,9.24_00 1,863.75 5060.25 440000 Public Health 100 Personal services 0.00 -. 200-800. Supplies/services/materials,etc _ - _._ 0.00 450000 Social and Economic Services 100 Personal services _ 0.00 ._ _ _ 200-800 Sup lip'es/services/materials etc __ _ 0.00 460000 Culture and Recreation 100 Personal services _0.00 too Personal services 200-800 Supplies/services/materials, etc 5,000.00 _5,000.00 0.,00 470000 Housing and Commun_ity Development _ 0.00 200-800 Su lies/services/matenals,etc _ 480000 Conservation of Natural Resources 1 DO Personal services _ 0.00 200-800 Su lies/services/materials,etc 0.00 90o Capital expenditures _ _ 0.00 490000 Debt Service 610 Principal _ __ _. _ _. 0.00 620 Interest _ 0.00 510000 Miscellaneous 0.00 Total expenditures 27,139.00 52,139.00 37,517.34 14,621.66 - _ p (-USES)- � -_600.25 15,100.25 OTHER FINANCING SOURCES USES __ _ 381000 Bonds issued ( j 0.00 Excess of revenues over ex_ enditures 10,5 0.00 14, .0 :F--381000 Discount on bonds issued _ 0.00 381050 Inception of ca ital lease 0.00 381070 Proceeds from noteslloans/intercom_ 0.00 382010 Sale of assets _ __0.00 363000 Transfers In _ _ � ._ _ _. 520000 Transfers out _ - 0.00 Tototh e•r fnan c,in g s o urces(-Uses) . -0.00- . ..0.0.0 _ _ 0.0 Net chap a in fund balance 10,500.00 (14,500.00)_ 600.25 15,100.25 Fund balances Jul y 12004 as P revwusl _ ,reported _ 23,760.92 _ Prior period adjustments un4VaTanc» euby 1,20 as rester 23,750.92 .. -_ Fund balances-June 30,2005- 24,361.17 ' .50 - - COUNTY/CITY/TOWN OF JEA&SON COMBINING STATEMENT OF RE&UES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 2950/DUI VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government:_ 100 Personal services _ _ _ 0.00 200-800 Supplies/services/materials,etc __ _0.00 420.000 Public Safety _ 0.00 200-800 SUP Per services materials,etc 12,340.00 12,340. 3,727.17 � 8,612.83 100 Personal services 1? 430000 Public Works 0.00 200-800 Su lies(services/materials,etc _ _. 0.00 440000 Public Health _ _ .. —. .- 100 Personal services 0.00 200-800 Su lies/services/materials,etc _ _ 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/materials_,etc 0.00 460000 Culture and Recreatlon �. 1001 Personal services __ _ _ _ 0.00 200-800 Su lies/services/materials,etc . 0.00 a70000 Housing and Community Development 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc _ _ _0.00 900 Capital expenditures _ _ _ _ 0.00_ 490000 Debt Service 610 Princi al _ _ T _ 0.00 620 Interest _ _ 0.00 510000 Miscellaneous -- _ 0.00 Total expenditures 12,340.00 12,340.00 31727.17 8,612.83 Excess of revenues over expenditures - _ _ (_2,840.00)_ (2,840_.00) _ 6,753.431 OTHER FINANCING SOURCES(USES) _ -� 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 T_ 381050 Inception of ca ital lease _ _ _ 0.00 381070 Proceeds from notes/_loans/intercap _ 0.00 0.00 382010 Sale of assets _ _ _0.00 383000 Transfers In 520000 Transfers out - 0.00 Total other financing sources(uses) 0.00 - 0.00 - 0.00 OAO Net change in fund balance (2,840.00) (2,840.00) 6,753.43 9,593.4.3 reported uantes-July 1,2004 as previously i 2,839.69 Prior period adjustments un a ance�y"W4 as restated— 2,839.69 Fund balances-June 30,2005 -50- COUNTY/CITY/TOWN OF JE*ASON COMBINING STATEMENT OF RESUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 . 4 29511DARE VARIANCE WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: too Personal services 0.00 200-800 Su lies/services/matenals, etc _ I- , 0_00 420000 Public Safety 200-800.. Su lieslservices/materials,etc 1 000.00 1,000.00 819.34 0.00 too Personal services _ 180.66 430000 'Public Works 100 Personal services _ 0.00 200-800 Su lies/services/materials,etc - _ _- 0.00 440000 Public Health 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _0.00 450000 Social and Economic Services _ 100 Personal services _ 0.00 200-800 Supplies/services/materials,etc _ I _ _ 0.00 460000 lCulture and Recreation _ _ 100 Personal services 0.00 200-800 Suppliesiservicestmaterials,etc x70000 Housing end Community Development 100. Personal services _ _ _ _ 0.00 200-800, Supplies/services/materials,etc _ _ _ 0.00 480000 Conservation of Natural Resources 100 Personal services - _ 0.00 200-800 Supplies/services/materials,etc . 0.00 900 Capital expenditures - 0.00 490000 'Debt Service _ 0.00 610 Princi al 520 Interest _ -, _ 0.00 510000 Miscellaneous - 0.00 Total expenditures 1,00(J.00 1,000.00 819.34 .. 180.66 Excess of revenues over expenditures _(181.00) (181.0.0) _ (180.51) _ 0.49 OTHER FINANCING SOURCES(USES) l _ 381000 Bonds issued _ 381000 _ Discounton bonds issued .._.__. 0.00 381050 Inception of capital lease- 0.00_ _ .. _. 0.00 381070 Proceeds from notes/loanslntercap �- _ 0.00 382010 Sale of assets _ _ _ _0.00 383000 Transfers In _ 0.00 ou 520000 Transfers t 0.00 - Total other financing sources(uses)_ 0.00 0.2L 1 0.00 Net change in fund balance - (181.00)_, (181.00) (180.51) 0.49 Fund balances-July 1,2004 as previously- reported 180.51 Prior period adjustments _ un a ance s restated i _ 180.51 Fund balances- 30,2005 - - - 0.00 -- ... _ 50 COUNTY/CITY/TOWN OF JE+RSON COMBINING STATEMENT OF RFVUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current) �_ 410000 General Government. _ 100. Personal services 166,559.00 169,835.03 162,410.63 7,424.40 200-800 Su liP es/services/materials, etc 303,652.000 277,392.99 77,028.58 200,364.41 420000 Public Safety �I 3,046.00_ 2,740.05 1 _305.95 100 Personal services 64 098.00 131,581.00 95,685.87 35 895.13 430000 00 Public Supplies/services/materials,ices/materials,etc 111 160.00 _. 100 Personal services _ 3467.00 - 74,622.44 70,329.44 4,29 3.00 200-800 Su plies/services/materials,etc _ 791,619-00 781,832.56 423,526.40 358,306.16 440000 Public Health 100' Personal services 185,320.00 157,360.95 92,268 29 65092.66 200-800 Su lies/services/materials, etc _ _x.163 591.00 264,634.05 137 076 75 127,557.30 450000 Social and Economic Services 1D0 Personal services _ 48131.00 _ 50,008.06 47,845.33 2,162.73 200-800 Supplies/services/materials,etc _ 56 878.00 56,878.00 56,878.00 0.00 460000 Culture and Recreation _ 100 Personal services 124 214.00 124 829.28 124,829.28 0.00 200-800 Su lies/services/materials,etc 4216 929.00 221 321.19 142,999.07. 78,322.12 470000 Housing and Comm uni _Development _ 100 Personal services _ 30 943.00 31,368.00 30,378 O5 989.95 200-800 Su lies/services/materials, etc _ 9 588.00 : 9,456.00 8 633 82 - 822.18 480000 1 Conservation of Natural Resources 900 Personal services 0.00 0.00 0.00 0.00 200-800' Su lies/services/materials,etc _ 0 00 0.00 0.00 0.00 100 Capital expenditures 0 00 25 155.98 25 155 98 0.00 490000 Debt Service fi10 Princi al _ _ 93,397.00 93,397.00 74,008.96_19,388.04 620 Interest _ 14,899_00 . 14,899.00 2,245.49 _ 12,653.51 510000 .Miscellaneous _ 0.00 0.00 0.00 0.00 Total expenditures 2,384,445.00 2,487,617.53 1 1,574,039. 9 913,577.54 ( �(_ (661,224.37) 138,061.82 799,286.19 381000 Discount on bonds issued _ �. O.OD D.00 _ 0 OD 0.00 FEicess of revenues over expenditures 1, 9 _ ER FINANCING SOURCES USES) fi 000 381050 Ince tion of capital lease _ 0.00 0.00 _ 0.00 --0.00 381070 Proceeds from notes/loanslinterc�. __0.00 _ 0.00 0.00 _ Coo 382010 Sale of assets _ 0.00 _ 0.00 0.00 0.00 383000 Transfers In _ 20 679.00 25109.47 _ 25,108.35 _ (1.12 520000 Transfers out 87,360.00 87,360.00 73 554.14 13,805.86 _ Total other financing sources(uses) (66,681.00)1 (62,250.53). (48,445.79) 13,804.74 Net change in fund balance __ (1,540,378.00_) (723,474.90) 89.616.03 813,090.93 _ rep Fund balances-Jul 1,2004 as previous) 1,606,813.98 Y Y ..- _. _ _ Prior period adjustments - 0.00- un aance�-,- 6- restate 1,606,813.01 ,Fund balances-June 30,2005 -- 1,696,430.01 COUNTY/CIT ffOWN OF JEFFERSON COMBINING B ANCE SHEET NONMAJOR DEBT SERVICE FUNDS JUNE 30, 2005 _ FUND# FUND# _ FUND# NAME NAME NAME ACCOUNT NUMBER DESCRIPTION 101000 Cash and cash equivalents 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 of investments to fair value _ Taxes receivable: 111000 Mobiles 113000 _Real estate 114000 Net proceeds 115000 Personal 116000 Protested 118000 S ecial assessments -. Accounts/other receivables(net of allowance 120000 for uncollectibles) 131000 Due from other funds 132000 Due from other governments - 133000 Advances to other funds 140000 Pre aideense 150000 Inventories 17000.0 (Other deb_i_t_s xp TOTAL ASSETS 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts p a able 203100 Jud menis 204000 Contracts/loans/notes payable _. 205200 Matured interest payable _206100 Other accrued payables 211000 'Due to other funds 212000 Due to other governments 214000 Deposits P _ 223000 Deferred revenue 233000 Advances from other funds TOTAL LIABILITIES 0.00 0.00 0.00 FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories - _ -- - - _271000 Unreserved fund balance _ TOTAL FUND EQUITY 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 _ -51- COUNTYXIT /TOWN OF JEFFERSON COMBINING B ANCE SHEET NONMAJOR DEBT SERVICE FUNDS JUNE 30,2005 FUND# FUND# FUND# NONMAJOR NAME NAME NAME DEBT ACCOUNT SERVICE NUMBER DESCRIPTION FUNDS ASSETS 101000 Cash and cash equivalents _ _ 0.00 103000 1 Petty cash _,. -� 0.00 101100 Investments 0.00 102000 Cash and cash equivalents restricted 0.00 102300 Investments restricted 0.00 106000 r tion of investments to fair value _ 0.00 s receivable: It .. _ - .- 111000 Mobiles 0.00 113000 Real estate 0.00 114000 Net rp oceeds _ 0.00 115000 Personal _ _ - _ 0.0_0 116000 Protested 0.00 118000 Special assessments _ _ _ 0.00 Accounts/other receivables(net of allowance 120000 for uncollectibles _]�_. �. _ ,. 0.00 131000 Due from other funds _`.-- _ 0.00 132000 Due from other governments 0.00 133000 Advances to other funds __._0.00 140000 Pre aid expense _ __ _ 0.00 150000 Inventories _ - " _ - - 0.00 170000 Other debits 0.00 TOTAL ASSETS 0.00 0.00 0.00 0.00 LIABILITIES _ 201000 W arrant, eye ble - - _ 0.00 202100 Accounts a able - - _ - 0.00 203100 JW menis payable 0.00 204000 Contracts/loans/notes Payable _ _. 0.00 205200 'Matured interest payable 0.00 206100 Other accrued ayable, _ - _ _ - 0.00 211000 1 Due to other funds 0.00 212000 Due to other governments 0.00 214000 Deposits payable _ _ - -. _- __ 0.00 223000 Deferred revenue _ _ _ 0.00 23300_0 Advances from other funds 0.00 TOTAL LIABILITIES_ 0 00 _ 0.00 - 0.00 0.00 r1und QUITY250000 lance_reserved for �- - --- 250100 'inventories 0.00 0.00_ 0.00 271000 Unreserved fund balance 1 0.00 TOTAL FUND EQUITY 0.00 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.0o 0.00 0.00 -52- COUNTY/CITY/TOWN OF JEf&SON COMBINING STATEMENT OF RIGNUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR DEBT SERVICE FUNDS FISCAL YEAR ENDED JUNE 30,2005 FUND#NAME - - - VAR IANCE WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: -�- 311000/312000' Pro erty taxes _�. _ ._ 4-0.00 314140 Local o tion taxes - _ - 0.00 Licenses and permits - ._ . 0.00 Intergovernmental revenue(See -- - -.. supplemental section for detail) - . 331000 Federal grants _ 0.00 332000 Federal shared revenues 0.00 334000 State grants 335000 State shared revenues _ _ _0.00 Charges for services 340000 Miscellaneous _0.00 Fines and forfeitures . =0,00 360000 Miscellaneous _ 0.00 370000 Investment and Total arevenues s 0.00 . 0.00 0.00 royalty g- _ - _ - 0.00 0.00 EXPENDITURES 490000 Debt Service - - - 610' Princpal 0_00_. 620 Interest _ __ .. - 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over(under) penditures _ 0.00 0.00 0.00 0.00 JO�T HE R FINANCING SOURCES(USES) - -- - 382010 Sale of assets 0.00 383000 _ Transfers In 0.00 520000 Transfers out 0.00 _. -. Total other financing sources(uses) 0.00 1 0.00 0.00 0.00 Net change i fund balance 0.00 0.00 0.00 0.00 1 - _ 0 -- Fund balances-July 1,2004 as previously reported Prior period adjustments t nd balances-July 1,2004 as restated 0.00nd balances-June 30,2005 0.00 - - - - - -53- COUNTY/CITY/TOWN OF JEI1*RSON COMBINING STATEMENT OF RIONUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR DEBT SERVICE FUNDS FISCAL YEAR ENDED JUNE 30, 2005 TOTALS VARIANCE WITH FINAL _ BUDGETED AMOUNTS BUDGET ACCOUNT - ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS L EGATIVE) REVENUES Taxes: 311000/312000 Property taxes _.0.00 0.00 0.00 0.00 314140 _ Local option taxes 111 0.00 _ 0.00 _ 0.00 0.00 Licenses and permits 0.00 0.00 0.00 0.00 _ 0.00 _ 0.0.0 0.00 Intergovernmental-revenue(See 0.00 331000 sFederal grlants action for detail) _ 0.00 . 0.00 0.00 0.00 332000 Federal shared revenues 0.00 _0.00 0.00 _ 0.00 334000 State grants _ _ 0.00 0.00 _ 0.00 0.00 335000 State shared revenues 0.00 0.00 0.00 0.00 _Charges for services _ _. _ _. _ _ 3400_0.0 Miscellaneous _ _ _ 0.00 _ 0.00 0.00 __ 0.00 Fines and forfeitures _ 0.00 0.00 0.00 0.00 360000 Miscellaneous 0.00 0.00 0.00 0.00 370000 Investment and royalty earnings 0.00 0.00 0.00 0.00 Total revenues 0.00 0.00 0.0.0 0.00 EXPENDITURES _ 490000 Debt Service 620 Interest .I. _ 0.00 0.00 0.00 0.00 510000 Miscellaneous 0.00 0.00 0.00 0.00 61.0 Principal 0.00 0.00 _ 00 0.00 Total expenditures _ 0.00 0.00 0.00 0.00 Excess of revenues over(under) expenditures _ _ 000 0.00. 0.00 0.00 383000 Transfers In ( - ) _ 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 520000 Transfers out 0.00 _ _ 0.00 0.00 0.00 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance _ _ 0.00 _ 0.00 0.0.0 0.0.0 Fund balances-July 1,2004 as previously j reported _ 0.00 Prior period adjustments _ 0.00 Fund balances-July 1,2004 as restated 0.00 Fund balances-June 30,2005 0.00 -54- COUNTY/CITY/TOWN OF JEFFERSON COMBINING BALANCE SHEET ONMAJOR CAPITAL PROJECTS FUN JUNE 30, 2005 i _4000 FUND# FUND# —� CAP.IMR AM ACCOUNT - _ NUMBER DESCRIPTION ASSETS 101000 Cash and cash a u_ivalents 37,865.82 103000_ Pett cash I 101100 Investments +T 102000 Cash and cash a uivalents restricted _ 102300 Investments-restricted T - -- - 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net roceeds - 115000 Personal 116000 Protested 118000 S ecial assessments i I Accounts/other receivables(net of allowance 120000 uncollectibles _ 131000 J�Due=frorn other funds 132000 Due from other governments — 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories - 170000 -Other—debits _ TOTAL ASSETS 37,865.82 0.00 0.00 -. _-- -- ____— I — —4 201000 Warrants payable_. _- 202100 Accounts-payable _ 203100 Jud ments payable -� - - -- - 204000 Contracts/loans/notes payable _ 205200 Matured interest Payable 206100 Other accrued payables - - 211000 Due to other funds _ 212000 Due to other funds/governments _ - - 214000 De osits a able - - -- - - - - 223000 Deferred revenue - - 233000 Advances from other funds TOTAL LIABILITIES 0.00 L 0.00 0.00 FUND EQUITY_ 250000 _ Fund balance reserved for: 250100 Inventories --- - - - - 271000 Unreserved fund balance 37,865.82 TOTAL FUND EQUITY 37,865.82 1 0.00 TOTAL LIABILITIES AND FUND EQUITY 37,865.82 1 0.00 1 0.00 -58- COUNTY/CI /TOWN OF JEFFERSON COMBINING B ANCE SHEET JNMAJOR CAPITAL PROJECTS FUNEW JUNE 30, 2005 -- - �- FUND# FUND# FUND# -NAME NAME AC NU MCOBER UNT _ DESCRIPTION ASSETS 101000 Cash and cash e__ unts _ 103000 Petty cash ash _. 101100 Investments _ 102000 Cash and cash equivalents restricted -4 102300 Investments- restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles _ 113000 Real estate 114000 Net Proceeds 115000 Personal 116000 Protested 118000 s ecial assessments Accounts/other receivables(net of allowance 120000 .for uncollectbles 131000 . Due from _ - - - _ other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense _ 150000 Inventories _- - - - 170000 Other debits TOTAL ASSETS 0.00 1 0.00 0.00 ---JL 201000 Warrants a ay ble _ 202100 Accounts payable - 203100 Judgments payable 204000 Contracts/loans/notes ayable 205200 1 Matured interest payable 206100 Other accrued paya_bles 211000 Due to other funds 212000 Due to other tunds1 overnmenis .. - 214000 De osits a able 223000 Deferred revenue - 233000 Advances from other funds I TOTAL LIABILITIES 0.00 1 0.00 0.00 ty EQUIT _ - - - 250000 Fund balance reserved for: 250100 Ilnventories 271000 Unreserved fund balance TOTAL FUN_D EQUITY 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 1 0.00 0.00 COUNTY/Cl T /TOWN OF JEFFERSON COMBINING B LANCE SHEET NMAJOR CAPITAL PROJECTS FUNIp JUNE 30, 2005 TOTAL - FUND# NONMAJOR NAME _ CAPITAL ACCOUNT ' _ PROJECTS NUMBER DESCRIPTION FUNDS ASSETS _101000 Cash and cash equivalents _ _ 37,865.82 103000 Petty cash __ _- _ 0.00_ 101100 Investments _ - 0.00 102000 Cash and cash egwvalent_s-restricted _ 0.00 102300 Investments-restricted ._ 0.00 1.06000 Valuation of investments to fair value _ 0.00 Taxes receivable: 111000 Mobiles _ 0.00 _ 113000 Real estate _ 0.00 114000 Net proceeds _ 0.00 115000 Personal _ 0.00 116000 Protested _ 0.00 118000 S ecial assessments _ _ 0.00_ Accounts/other receivables (net of allowance 120000 for uncollectibles _ _ __ _ _ __ 0.00 131000 _ .Due from other funds _ _ _ 0.00 132000 Due from other governments _ 0.00 133000 Advances to other funds, 0.00 140000 Pre aid expense 0.00 150000 Inventories _ _ _ 0.00 170000 .Other debits 0.00 TOTAL ASSETS 0.00 37,865.82 LIABILITIES 201000 Warrants payable _ - 0.00 202100 Accounts payable _ __ 0.00 203100 Judgments payable _ _ _ 0.00 204000 Conhacts/loans/notes payable - 0.00 205200 Matured interest payable_ 0.00 206100 Other accrued payables _ 211000 Due to other funds 0.00 212000 .Due to other funds/governments _ _ 0.00 214000 De osits payable - _ 0.00 223000 Deferred revenue _. . 0.00 233000 Advances from other funds _ _ 1 0.00 TOTAL LIABILITIES 0.00 0.00 FUND EQUITY 250000 Fund balance reserved for: 250100 _ Inventories _ _ _ - _ _ 0.00 0.00 0.00 271000 _ Unreserved fund balance 37,865.82 TOTAL FUND EQUITY 0.00 37,865.82 TOTAL LIABILITIES AND FUND EQUITY 0.00 37,865.82 COUNTY/CITY/TOWN OF JEFOSON COMBINING STATEMENT OF RIONUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2005 4000/CAP.IMP. _ f VARIANCE .. WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Pro ert taxes _ __-T-_0.00 314140 Local option taxes _ - 0.00 Intergovernmental e(See u -� supplemental section on for detail) _ 331000 Federal grants __ __ _- _ 0.00 — 0.00 332000 Federal shared revenues _ _ 0.00 334000 _ State rants _ .._ _ _ _. _0.00 335000 State shared revenues _ _ 0.00 CharEPlanningfees es for services 341010 aneous collections _ _ _ 0.00 341070 343000 works charges _ _ _ 0.00_ 360000 Miscellaneous 361000 Rents and leases _ 0.00 362000 Other miscellaneous revenue _. _ _ _0.00 365.000 Contributions/donations _ 0.00 370000 Investment and royalty earnings 1,400.00 1,400.00 65.82 (1,334.18) Total revenues 1,400.00 1,400.00 65.82 (1,334.18) (900 950) Cap eal ex endiittures - - -- -- 104,828.00 108,7028.00 108 727.78 34,000.00 _ expenditures 0.22 Total expenditures 142,728.00 . 142,728.00 108,727.78 34,000.22 Excess of revenues over(under) expenditures _ (141,328.00) (141,328.00) (108,661.96)_ 32,666.04 OTHER FINANCING SOURCES(USES). . _ 381000 Bonds issued 0.00 381000 Discount on bonds issued ._ _ _ 0.00 381070 Proceeds from notes/loans/intercap _ 0.00 3820_10 Sale of assets _ _ 0.00 383000 Transfers In _ _ 3,800.00 3,800.00 520000 Transfers out 0.00 Total other financing sources(uses) 0.00 1 0.00 3,800.00 3,800.00 Net change in fund balance _ (141,328.00) _ (141,3.28.00)_ (104,861.96). 36,466.04 Fund balances-July 1,2004 as previously - reported -_ - 142,727.78 _._ _. Prior period adjustments _ Fund balances-July 1,2004 as restated - 142,727.78 - Fund balances-June 30,2005 37,865.82 __ - W _ _ _ COUNTY/CITY/TOWN OF JEFOSON COMBINING STATEMENT OF RIONUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2005 TOTALS VARIANCE - -- - -- _- -- ITH FINAL - - - BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Pro ert taxes _ 0.00 iI 0.00 - 0.00 0.00 314140 Local option taxes 0.00. 0.00 - 0.00 _0.00 Intergovernmentalrevenue(See - - supplemental section for detail) 331000 Federal grants - 1 0.00 0.00 _ 0.00 0.00 - 0.00 0.00 0.00 _ _0.00 332000 Federal shared revenues 0.00 0.00 0.00 0.00 334000 State rants 0.00 . 0.00 0.00 0.00 0.00 _ 0.00 0.00 _ 0.00 335000 State shared revenues 0.00 _ 0_.00 _ 0.00 0.00 Charges for services _ _ 341010 Miscellaneous collections _ 0.00 0.00 _ 0.00 0.00 341070 Planning fees 0.00 0.00 _ 0.00 _ 0.00 343000 Public works charges _ _ 0.00 _ 0.00 _ 0 00 _ 0.00 360000 Miscellaneous _ _ 0.00 0 00 0.00 362000 Other 0.00 0 _ 0.00 miscellaneous revenue - 0.00 -- 0.00.00 0.00 - 0.00 361000 Rents and leases 0.00 365000 Contributions/donations 0.00 _ 370000 Investment and royalty earnings 1,400.00 1,400.00 - 65.82 (1,334.18) Total revenues 1,400.00 _1,400.00 65.82 (1,334.18) EXPENDITURES 510000 Miscellaneous _ 37,900.00 34,000.00 0.00_ 34,000.00 (900.950) 'Capital expenditures 104,828.00 108,728.00 108,727.78 0.22 Total expenditures 0.00 142,728.00 108,727.78 34,000.22 Excess of revenues over(under) - __ expenditures (141,_328.00)1 (141,328.00) (108,661.96) 32,666_.04 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued 0.00 _ 0.00 -- 0.00 381000 Discount on bonds issued 0.00 0.00 0.00 0.00 381070 Proceeds from notesAoans/inteMa 0.00 1000000.0 0.00 0.00 382010 Sale of 000 0.00 0.00 520000 Transfers out -- 0.00 3,800.00 3,800.00 383000 T ansfers In is 0.00 0.00 0.00 _ Total other financing sources(uses) 0.00 0.00 3,800.00 3,800.00 Net change in fund balance (141,328.00)1, (141,328.00) (104,861.96) 36,466.04 Fund balances-July 1,2004 as previously reported 142,727.78 _ tFFundrbalances period adjustments 0.00 balances-July 1,2004 as restated _ 142,727.78 -June 30,2005 37 865.82 COUNTY/CIT4OWN OF JEFFERSON COMBINING BWNCE SHEET PERMANENT FUNDS JUNE 30, 2005 FUND# FUN D# FUN D# NAME NAME T NAME ACCOUNT —.- _ NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents ui_valents 103000 Petty cash .. — 1011oo Investments 102000 Cash and cash equivalents- restricted _ 102300 Investments- restricted - -- 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles _ 113000 Real estate 114000 _ Net roceeds _ T -- - - _ -. 115000 Personal _ 116000 Protested 118000 Secial assessments _ _ Accounts/other receivables net of allowance 120000_ for uncollectibles) 131000 Due from other funds -- - -- - - 132000 _ :Due from other-governments _ 133000 Advances to other funds 140000 Pre aid ex enp se _ __ _ 150000 Inventories �� 170000 Other debits TOTAL ASSETS 0.00 0.00 0.00 LIABILITIES _ 201000 W ant Pa aby le 202100 Accounts payable 203100 Jud Tents payable 204000_ Contracts/loans/notes a able _ 205200 Matured interest payable- _ 206100 Other accrued pa _ + 211000 Due to other funds 212000 Due to other governments 214000 De osits a able _ . 223000 Deferred revenue 2.33000 Advancesfrom other funds _ TOTAL LIABILITIES _ 0.00 __ 0.00 _ 0.00 FUND EQUITY 250000 Fund balance reserved for: 250100 _ Inventories _ 271000 Unr_eservedTOTAL FUND EQUITY 0.00 0.00 1 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 COUNTY/CITTJOWN OF JEFFERSON COMBINING BAIANCE SHEET PERMANENT FUNDS JUNE 30, 2005 FUND# FUND# TOTAL NAME NAME PERMANENT ACCOUNT _ FUNDS NUMBER DESCRIPTION ASSETS 101000 ,Cash and cash equivalents _ _ 0.00 103000 �Pettv cash _ _ 0.00 _ 101100 - investments _ 0.00 102000 Cash and cash equivalents- restricted 0.00 102300 Investments- restricted _ 0.00 _ 106000 Valuation of investments to fair value 0.00 Taxes receivable: _ 111000 Mobiles _ 0.00 113000 Real estate __ _ __ _ 0.00 114000 Net proceeds _ �_ _ _ 0.00 115000 Personal _. _0.00 116000 Protested _. _. 0.00 118000 _Special assessments Accounts/ofher receivables(net of allowance -- _120000 for uncollectibles) _ _ _ _ _ _0.00 131000_ _ Due from other funds - _ _ 0.00_ 132000 Due from other governments _ _ �. 0.00 133000 Advances to other funds _ _ _0.00 140000 Prepaid expense _ _ 0.00 150000 Inventories _ _... _. _ - _ 0.00 170000 Other debits _ 0.00 TOTAL ASSETS o.00 0.00 0.00 'LIABILITIES -- - - - _ 201000 W arran[s payable _ 0.00 202100 Accounts payable _ _ 0.00 203100 Judgments payable _ 0.00 204000 Contracts/loans/notespa aby le _ i- __ _ 0.00 205200 Matured interest payable _ � _ _ 0.00 206100 Other accrued payables _ _ _ _ 0.00 211000 Due to other funds _ 0.00 212000 Due to other governments _ T 0.00 214000 Deposits payable _ _ 0.00 223000 Deferred revenue 0.00 233000 Advances from other funds 0.00 TOTAL LIABILITIES 0.00 0.00 0.00 _.. FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories 0.00 ._-0.00 OAO 271000 _ Unreserved fund balance 0.00 TOTAL FUND EQUITY 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 -60- COUNTY/CITY/TOWN OF JEFI&SON COMBINING STATEMENT OF RI1*NUES, EXPENDITURES, AND CHANGES IN FUND BALANCES PERMANENTFUNDS FISCAL YEAR ENDED JUNE 30, 2005 FU D#/NAME FUND#/NAME FUND#/NAME ACCOUNT ' NUMBER DESCRIPTION REVENUES Taxes 11000/31200( Property taxes 314140 Local o lion taxes _ Intergovernmental revenue(See -- ;supplemental section for detail) 331000 Federal grants 332000 Federal shared revenues _ 334000 State rants 335000 State shared revenues _ _ Charges for services 301010 #PIuannjng llaneous collections _ . - - 341070 fees_c works charges _ 360000 _ Miscellaneous 361000 Rents and leases -_ ... 362000 Other miscellaneous revenue 365000 Contributions/donations _ 370000 Investment and royalty earnings To_talrevenues _ 0.00 0.00 0.00 EXPENDITURES_ { _ _ 510000 Miscellaneous 1 (900-950) Capital expenditures Total expenditures 0.00 j 0.00 1 0.00 Excess of revenues over(under) expenditures 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 381000 I Bonds issued 381000 Discount on bonds issued 381070 Proceeds from notes/loans/intercaP 382010 Sale of assets _ 3&1. 0)0 In _ 520000 Transfers out Total other financing sources(uses) 0.00 0.00 0.00 Net change in fund balance _ 0.00 . 0.00 0.00 Fund balances-July 1,2004 as previously-- - _ - reported balances Fund balances,June 2005s restated 0.00 0.00 0.00 Prior period adjustments Fund 0.00 0.00 _. .. - - _. -61 COUNTY/CITY/TOWN OF JEFOSON COMBINING STATEMENT OF RIONUES, EXPENDITURES, AND CHANGES IN FUND BALANCES PERMANENT FUNDS FISCAL YEAR ENDED JUNE 30, 2005 D - FUN #/NAME FUND#/NAME TOTAL ACCOUNT PERMANENT NUMBER DESCRIPTION FUNDS REVENUES Taxes: 311000/31200C Property taxes _ 0.00 314140 Local option taxes 0.00 - Intergovernmentalrevenue(See - supplemental section for detail) _ 331000 Federal rants_ __ 0.00 _ }r 0.00 332000 Federal shared revenues ! 0.00 334000 State rg ants _ -_-_ 0.00 ._ -0.00 335000 1 State shared revenues _ 0.00 Charges for services 341010 Miscellaneous collections_ 0.00 341070 Planning fees - 0.00 343000- Public works charges - 0.00 360000 Miscellaneous 361000 Rents and leases 0.00 - - - 362000 Other miscellaneous revenue _ 0.00 365000 Contributions/donations _ _ - _ 0.00 370000 Investment and royalty earnings 0.00 - Total revenues 0.00 0.00 0.00 EXPENDITURES _ 10 _ --- 510000 Miscellaneo Totalex expenditures 0.00 0.00 (900-950) Capital expenditures 0.00 p 0.00 0.00 Excess of revenues over(under) expenditures 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ -1 - 0.00 381000 Discount on bonds issued 0.00 381070_ Proceeds from notes/loans/intercom _ 0.00 382010 Sale of assets 0.00 383000 Transfers In _ 0.00 520000 Transfers out _ - 0.00 Total other financing sources(uses) 0.00 0.00 0.00 Net change in fund balance I 0.00 0.00 0.00 - - FFLnd balances-July 1,2004 as previously reported 0.00- -- t q - - Prior period adjustments 0.00 Fund balances-July 1,2004 as restated 0.00 1 0.00 0.00 Fund balances-June 30,2005 0.00 0.00 0.00 COUNTY/CITYTOWN OF JEFFERSO _ _COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS June 30,2005_ _ - FUND#NAME FUND#NAME FUND#NAME TOTAL Account INTERNAL Number Descri lion SERVICE ASSETS Current Assets -. _- 107000 Cash and cash equivalents _ 0.00 103000 Petty cash _- 0.00 101100 Investments at fairvalue) ,_ __ 0.00 Tax/assessment receivable(net of allowance for 110000 uncollectibles) _ .__0.00 _ -. -- Accountslother receivables(net of allowance for 120000 uncollectibles 131000 Due from other funds/governments 0.00 141000 Prepaidex rise _ _. __T. 0.00 150000 �Inventones 0.00 Total Current Assets 0.00 0.00 1 0.00 0.00 Noncurrent Assets _ Restricted Assets: 102200 Cash and cash equivalents _ ,. _ 0.00 102300 Investments 0.00 r __ 133000 Advances to other funds 0.00 170000 0 her debits 0.00 180000 .Capital assets-net of accumulated depreciation 0.00 Total Noncurrent Assets _ 0.00 0.00 0.00 0.00 Total Assets 0.00 0.00 0.00 0.00 LIABILITIES Current 4abililies _. �.. 202100 Accounts ayable _ 0.00 203700 "Jud mems Payable . 0.00 204100 Contracts payabl6_ 0.00 205200 Matured interestpay ble 0.0D 206100 Other accrued a ables _ �- _. 0.00 211000 Due to other funds _ _ 0,00 214000 Deposits payable 0.00 Total Current Liabilities 0.00 0.00 0.00 1 0.00 FBonds rent Liabilities 231000 a aby Ie - _�- ._ 0.00 233000 '.Advance from other funds _ 0.00 234000 4J udgments payable_ _ 0.00 235000 Contracts/loans/notes Payable _ _ T 0.00 236000 Closure/postclosure care costs 0.00 239000 Compensated absences 0.00 Total Noncurrent Liabilities 0.00 0.00 0.00 0.00 Total Liabilities 1 0.00 0.00 0.00 0.00 NET ASSETS _ Invested in ca dp aI assets net of related debt �_ 0,00 Restricted for _ 0.00 0.00 0.00 Unrestricted 1 0.00 Total Net Assets 0.00 0.00 0.00 0.00 £3- _ COUNTY/CITYTOWN OF JEFFERSON _ COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGE IN NET ASSETS _ INTERNAL SERVICE FUNDS FISCAL YEAR ENDED JUNE 30,2006 --F-UN ND MNAME FUND SMAME FUND WNAME TOTAL _ Accoun _ _ INTERNAL Number I Description SERVICE OPERATING REVENUES _ 340000 Charges for services 0.00 360000 1 Miscellaneous revenues _ _ }� 0.00 363000 S ecial assessments - 0.00 Total Operating Revenues 0.00 0.00 OA0 0.00 _ %PERATING EXPENSES _ 100 Personal services_ _ 0.00 200 Supplies _ 0.00 300 Purchased services 0.00 400 Buildmg materials _ 0.00 500 Fixed charges _ -__ _ 0.00 810 Loss/Bad debt expense _ _ 0.00 830 .Depreciation 4 t__ Total Operating Expenses 0.00 0.00 0.00 0.00 _[Operating Income(Loss) 0.00 0.00 0.00 0.00 NONOPERATING REVENUES(EXPENSES) 310000 Taxes/assessment revenue 0.00 320000 Licenses/permits revenue _ 0.00 330000 Intergovernm¢ntal revenue _ 0.00 371000 Interest revenue _ 0.00 49ODCO Debi service interest expense T � 0.00 Total Operating Revenues(Expenses) 0.00 : 0.00 0.00 0.00 Income Loss)before contributions and transfers 0.00 0.00 0.00 0.00 Capital contributions _ _ 0.00 Transfers in(out) 0.00 _ Change in net assets _ _ 0.00 0.00 0.00 - 0.00 Total net assets-July 1,2004 _ 0.00 :Total net assets-June 30,2005 0.00 . 0.00 0.00 ' 0.00 COUNTY/CITYTOWN OF JEFFERSON COMBINING STATEMENT OF CASH FLOWS _ _ INTERNAL SERVICE FUNDS FISCAL YEAR ENDED JUNE 30,2005 FUIC#NAME FUND#NAME FUND#!NAME Description TOTALS CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers_ _ _ __ __ 000 Cash paid to suppliers _ _ OAO Cash paid to employees _ _ _ _ _ _ 0.00 Cash receved from interfund services provided _ _ '+_ _ 0.00 Cash paid for interfund services used 0.00 Net cash providetl(used)by operating actyities 0.00 0.00 0 00 0.00 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES _ Transfers from Qo)other 5unds _ _ 0.00 Advances from(to)other funds 0.00 Subsidies 0.00 Net cash prov lded(used)by capital and related financin activities 0.00 0.00 0.00 0.00 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES _ _ Proceeds from debt 0.00 Capital contributions _ _ __ __ 0.00 Purchases/acquisifion/construction of capital assets _ 0.00 Princi al on debt _ _ _ _ _ _ 0.00 Interest paid on debt _. 0.00 Ca ital lease down payment _._ _ _ _ 0.00 Proceeds from sales of capital assets 0.00 Net cash provided(used)by capital and relatetl financin activities 0.00 0.00 0.00 0.00 CASH FLOWS FROM INVESTING ACTIVITIES _ Proceeds from sales of investments _ _ _ _ 0.00 Purchase of investments _ _ _ _ _ _ 0.00 Interest earnings 0.00 Net cash provided(used)by investing activities 0.00 0.00 0.00 0.00 Net increase decrease in cash and cash equivalents 000 0.00 0.00 0.00 Cash and cash equivalents-July 1,20_ _ 0.00 Cash and cash equivalents-June 30,20_ 0.00 0.00 0.00 0.00 Reconciliation of operating income to net cash _providetl(used by_operating actIvl_Iles: O eratin income _ 0.00 e Adjustmnts to reconcile operating income to net cccaaahhhsss provide d(used)by operating activities _ _ r _ _. . De reciation expense _ 0.00 Increase)decrease in accounts receivable _ 0.00 Increase)tlecrease in intergovernmental receivables __ 0.00_ increase decrease in due from other funds _ _ _ _ 0'00 Increase in allowance for uncollectible accounts _ 0.00 (Increase)decrease in inventories _ _ _ 0.00 Increase)decrease in prepaid items _ _ _ _ 0.00 Increase(decrease)in customer deposits __ 0.00 Increase tlecrease)m accounts payable _ _. _ , O.W Increase decrease)in compensated absences pay_ _ _ _ _ _ 0.00 Increase(decrease)in intergovernmental payables _. _ _ __�... _ _ -, 0.00 Increase(decrease)in due to other funds �- 0.00 Total adjustments 0.00 0.00 0.00 0.00 Net cash provided(used)by operating activities 000 0.00 0.00 0.00 Noncash tnl-sting,capital,and flnancing activities: eorrowin under Contributions of capital assets from government Purchase of equipmenton account Increase in fair value of investments Capital asset trade-ins -65- 0 COUNTY/CITYTOWN OF JEFFERSON SCHEDULE OF FEDERAUSTATE GRANTS, ENTITLEMENTS, AND SHARED REVENUES FISCAL YEAR ENDED JUNE 30, 2005 REVENUE RECEIVING CODE FUND AMOUNT FEDERAL GRANTS/ENTITLEMENTS-(LIST) Total Federal Grants/Entitlements 0.00 FEDERAL SHARED REVENUES- LIST Total Federal Shared Revenues 0.00 STATE GRANTS/ENTITLEMENTS- (LIST) Total State Grants/Entitlements 0.00 STATE SHARED REVENUES -(LIST) Total State Shared Revenues 0.00 TOTAL 0.00 -66- aC;1'c OL_1.-OF G,aSr: h_-UmPrSANEI1iSBURSEME-14 S FU'&S FISCAL YEAR ENDED JUNE 30,20L -- --- - -- --- - --__- ---- Account Cash balance Co.iGh--balance number r Desuri lion 711123 7x eet4 is Transfers in Oisburserri Transfer, Out 6/30120 1000 .GENERAL 501,403.40 1,576,575.80 229,895.35 '166154346 648.334.09 2000 SPECIAL REVENUE FUNDS .. .2100 Resort Tax' _ _... - -_. 0.00 2110 Road 305.07814 693,990.46 549127,18 ' 1,185,520.43 362.675.90 2720 Poor 000' 2130: Bridge_ _ 255.419.89 02,38898 .__4539.52. -298525.86 223.822.53 2140 Weed control 126.016.06 208,904 22 17 214 48 - 153,831.40 198.303.36 2150 Predatory animal --35588 _ 26554 300.00 32142 2160 Fair 6,90211 21,821,26 46872 _ 24,27D.05 4,922.06 2170 Airport 0.00 2180 District court 140,327.22 120,80405 1,930.2' 181,546.84 81,514.70 2190 Comprehensive Insurance __ - - ,. - - - 0.00 2191 Proeerty insurance 0.00 2200 Mosquito_ _ 93749 2,90251 10.03220 7849.06 6,023.14 2201 Mosgullo#2 1,094.65 1,65364 2 94 703.75 2.067.48 2202 Mos alto#3 56,150.92 19,107 43 13779, 29.373.56 46,022.58 2203 Mos_uilh 1 fee - - 82,568.98 17,78081 381902.85 _ 61,446_94_ 2210 Parks/Recreation/Civic center 2,72951 75.51 2,654.00 2220 Cbr.a_ - 120.72349 279,05380 _ 835197_ _ 2316_4D.91 _176,488.35 2230 Ambulance 0.00 2240 Cemetery_ _. -_ - _. - _0.00 2250 Planning___ 41.05776 _ _56,765.24 9393.94 52,208.25 55,008.69 2251_Planning/Zonin9 __, _ -_ - _ _- _ 0.00 2260 DiSaster 3,703.21 675.94 75.34 1.29 4,453.20 2270 Health 86,025.95 258,082.66 5,597.68 15%906.54 189799]5 2271 Mental health 0.00 2280 Senior citizens 24,812.55 49,12825 1,42410 56,228]6 19,136.24 2281 Senior citizens transo. 000 2290 Extension service 11,518.14 8.102.61 3.06 19.61169 2300 Pcblic safety - .506,493.97 1,242]7 65 6790436 1.337_580.91 479,590.07 2320 Economic Development- 328.643.64 _20 058.40 7,926,47 __ _ _ 92.3009q _ 264,227 61 2330 Rodent control 013 0.73 2340 Fite Control _ 0.00 2360 Museurn 5,55146 3440.01 100.05 7,007,87 2,08365 2370 E nRoyer rel rement 0.00 2371 Health insurance 1,017.36 SC,651.98 1,210.91 52,880.25 0.00 2382_ Search 8 Rescu_e __ 64,570.86 _40,653.39 _ 1,312.80 __ 76,258.39 _ 30.278.66 2390 D.A.R.E. 3.232.00 2,830.39 423.00 5,639.39 _ 2393 Records oreservatlon -_ 62,79361 _.14,394.00 _ _ 10,539.01 66,648.60 2400 Li ht maintenance(alL _.___- ._ _ -- __.-. -_- 0,D0 2420 Bas_Imp._ _ _ 737.91 1,806 41 2,000.08 544,24 2500 Lme Kiln ,- _ 87500 2,460 00 _._ _ ,925.00 _ 1,400.00 2800 Alcohol rehabilitation 0.00 281D Police reserve D.00 2820 Gas taz Om 2830 Junk Vehicle 203.99 15.644.00 15,481.00 366.99 234_0 Weed rant _ 50.409.06 _ 27,621,72 _ _ 1,811,95 _ _ - _ 23,706.25 _ 56,136.48 2841 Cosec Weed Grant _. 2.513.87_ _ 6,20000 __ _ - _____ 8_713.87 2850 911 Emer encL _ _ _113,133.67 _ 54_818.10 2,74704. _._ 8079933 83,899.57 2860- Wndpanning __ 316_ __3,612.72 _ _ _ _ 3,615.88 _ 0DO 2890 Lewis and Clare Bicentennial Grant 0.00 2894_ State allocated federal mineral maes y (ti ___ 2895 HORK Mine 3,696,007.52 111=73.42 93,153.U9 113389.19 3,781,144.84 2900 P.117. _ 937,895.13 575,537.00 - ___ ____ __304,420.99. 1,209,311.14 2902 For-Res./71 _ - _______ 23,76092 - 38_11753_ _ 3151734. 24,36117 294J CG.B.G. - _-. .0.00. 2550 DU; --_ 2,839.69 -10,48060_ -_-. - _._-3,727.17 9593.12 2951 - DARE_.. -_-_ _ _. .18051 - 636.83 _. __. _ -__ -_ _819.34. - 0.00 290 Health grants(all)___.,.__- ____.____ _ 0.00 -_ _ ALLFUNDS __ SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS--ALL FUNDS FISCAL YEAR ENDED JUNE 302 Account - Cast,balanceT Cash balance number Description 711120 Receipts Transfers in I Disbursements; Transfers Out 6/30/20 0_00 2980 A9in9 services_—._ ._.. ._ _. 0.00 0.00 TOTAL SPECIAL REVENUE 7,066,286.61 4,224,828.72 784,382.90 0.00 4,59],2800] 7,478,218.16 -67- ALLFUNDS SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS.ALL FUNDS FISCAL YEAR ENDED JUNE 30,20c,5 . _ Aciounf�r� + Cash bat ance - �T 'Css�balanie number Deucriptlon 711120 I Receipts Transfers in Disbursements "Transfers Out'' 6130120 3000 DEBT SERVICE FUNDS (list) 3400 SID.rcvplvino 0,00 - ' 0.00 _0.00 TOTAL DEBT SERVICE FUNDS O.DO 0.00 000 0.00 000 0.00 4000 CAPITAL PROJECTS FUNDS(I+.1)_ 142,727.78 41,39404 146,256,00 37,865.82 0.00 0.00 TOTAL CAPITAL PROJECTS FUNDS 142,727.78 0.00 41,394.04 0.00 146.256.00 37.865.82 5000 ENTERPRISE FUNDS Qist _ 5110 Hospital/Nursing _- _ _ - 0.00 5210 Water _ 000 5310 Sewer 0,00 5410 Solid Waste 231,815.28 653,63885 26.695G9 641,405.94 272,743.28 5510 Ambulance ._ _._ --.__-- 0.00 5610 Airpotl _ 0_00 TOTAL ENTERPRISE FUNDS 231,815.28 653,638.85 28,695.09 0.00 641,405.94 272,743.28 6000 INTERNAL SERVICE FUNDS 6010 C.S. 21,134.09 26.77860 47,912.59 000 _ 0.00 TOTAL INTERMAISE.RVICE FUNDS 21,134.09 0,00 26,778.50 0.00 47,912.59 0.00 - - _ 7000 TRUST FUNDS list 7001 Police reserve _- 0.00 7002 Fire OisabililY pension _ 0.00 7003 Atty_Def.Pros_ _ -_ _ 50.00 50.00 7010 CemeteryQerpetual care 0.00 7030 Flex 7,374.08 4,918.87 4.012.34 8,280.61 --_--- 7100 AGENCY FUNDS lisp 7110 Bed tax collection 0.00 7120 Fire tlisabilitY _ 000 7130 _ Protested taz 39598.51 _1_6,397.62 _ _ _ __. 55996.13 _._0.00 7140 Public adminrstrator 0.00 7150 Redemptions _- _ 697.85 5,072.38 __ _266_12 __ - _ 5,608.62 429.73 0.00 7160 Clerk of district court 164,165.96 148,86335 670.15 225,802.55 823.36 87,073.55 717_0 Partial tax payments _ __ __ __ __ ___ __ __0.00 7180 Estates 340.98 340.98 7190 Mi rat stock _ _ _ _ -__ 0.00 0.00 7200 _ SPECIAL DISTRICTS list)_- __ _ _ _ __ ___ -_ _.___0.00 See Attached Detailed Report_. -_ 326,280$0 304,58626 25.61a.115 -270.074.04 17,564.85 _ 369,846.35 -- - - ----_._ L__ ---- --- ---- ----' 0_00 -68- • • ALL FUNDS SCHEDULE-0F CASH.RECEIPTS AND DISBURSEMENTS-ALL FUNDS FISCAL YEAR ENDED JUNE 30,2 - number Description Ca71120Hnca I Receipts Transfers in Disbursements Transfers Out Cash balance T .number 6130120_ 7300 See Attached Deta'letl Report _ 123;799.10- 77,518,02 2,717.41 - 70.092.03 _ 40.8_8 133,899.62 7400 Agency alb 193.88557 1_808,226.27 1,840183.53 .854.25 161,074.08 7521 Unry Mill AD VAL _38117 122,292.30 .205.83 121,140.94 738.11 100025 7522 Unry Mtll Non Levy-_ 2393 50841 _ 505,78 _ 26.56 7527 State Equal AV Tax 2541.21 815,282.48 754.69 619,122.46 192,787.66 6,66826 7528 Statewitle Equal Aid Levy-Non -_- 159.24 3,389.74 3,371.84 177.14 7529 Elem Equal Ad Val _._ 2,096.30 _672,6117.98 1.132.04 666,265.30 _ 4,069 70 .5,501.32 7530 Elem Equal Non Levy Rev _-- _. 133.50 17.674.18 4,050.56 _ 21,69339 _159.85 7531 HS Equal AV Tax 1,397.57 449,250.64 1,372.16 445,038.81 3,313.99 3,66757 7532 HS Equal Nonlev_ 88.99 11.450 41 2,69233 14.125.15 106.58 7564 FR_STR'S FPRA Fire Pro Tax 68.21 72,26913 72.168 02 169.32 7700 District schools alb__. 5,281,14]73 11,197,648.50 10,335.741.07 12,871,774.84 9,042,500.04 4,900,262.42 7805 General School Elementary . 0,00 7810 General School H.S. D.00 7815 Community College _._. 0.00 7820 _ Trans ortation H.S.lElemenuu 21,81833 182,873.22 6.040.00 174,392.08 36,339.47 7830 Retirement H.S. 19,725.94 260,990.70 12,047.84 10,750.98 282,013.50 000 7840 Retirement elementary_ _ - 8.190.04 624,101.18 21,718.55 4,005.85 _649,985.90 18.02 7850 AGENCY-CITIES AND TOWNS list Town of Whitehall 5_272.00 114,431 01 1.321 91 117,024.29 26.73 _3,973.90 7851 Whitehall Li hg is 85.11 85.11 0.00 7860 Cit Boulder 4,963.90 149,862.28 1,239.56 151.002.43 5.02 5,058.29 7900 AGENCY-OTHER 7910 Payroll fund 2,829,37 789.07 3,215.890.63 1,674,344.46 1.542,512.38 _2,652.23 7920 Refund _. _ 24,985.62 29,274.17 _54,259.79 _ 0.00 7930 Claims fund 312,702.21 1 4,670,759.46 4,655,577.91 75.96 327,80780 7950 ENTLMNT LEVY _ 65,685.10 234.25 65,91935 O.DO _7980 INV.INT.REVOL 258,342.88 71 133.96 329,476.84 0.00 TOTAL TRUSTAND AGENCY FUND_S 6,519,732.49 17,406,202.56 18,409,781.02 23,354.15471 12.426,977.48 6,054,583.88 8000 PERMANENT FUNDS 0.00 0.00 TOTAL PERMANENT FUNDS 000 1 0.00 1 0.00 1 0.00 1 0.00 0.00 TOTALS(lo be accounted to 14,483.099.65 23,863,248.93 19,520,926.90 23,854,154 71 19,521,375.54 14,491,745.23 I-Most agree with total of next page, Also totals on page 19,item 4 and page 13,item 11 "PROPERTY TAXES COLLECTED Fund Undi 061301 0receipts number Description Recei is Disbursements _06!3020 7820 Trans ortation H.SlElemenlary _7830 Retirement H.S. 7840 Retirement elementa "THIS INFORMATION CAN BE TAKEN FROM FP-61,REPORT TREASURER'S REPORT OF COUNTY WIDE SCHOOL FUNDS. ALL FUNDS CASH RECONCILIATION June 30, 2005 BANK NAME Description Cash in all RMB 61858 FBV 4130019 RMB 80001327 FBV 4140024 depositories BALANCE PER STATEMENTS 25,000.00 875,498.11 12,370.69 244,454.58 1,157,323.38 ADD Deposits in transit 1,647.24 32,311.89 33,959.13 Service charges 0.00 Other 0.00 Dep. Short/correction July 0.05 0.05 Warrants 120,986.11 120,986.11 NSF-July Business 740.00 740.00 Total to add 0.05 122,633.35 0.00 33,051.89 155,685.29 SUBTRACT Outstanding checks 8.05 1,727.06 1,735.11 Other 0.00_ _ 0.00 0.00 Total to subtract 8.05 1,727.06 0.00 0.00 1,735.11 T T L AS-H--- IN DEPOSITS 24,992.00 996,404.40 12,370.69 277,506.47 1,311,273.56 ADD Investments-STIP 10,221,964.54 10,221,964.54 Repurchase 623,855.10 _ 623,855.10 HS #1 CD 8187 &8188 100,000.00 _ _ 100,000.00 Co.CD 8011907,8260,8345 1,743,715.22 1,743,715.22 EL EL #16 CD 1630002267 261,443.72 261,443.72 El #4-47 CD 8011382 26,633.11 26,633.11 El #1 CD 022107, 8241 200,000.00 200,000.00 Total to add 13,177,611.69 0.00 0.00 0.00 13,177,611.69 TOTAL I -- - DEPOSITORIES 13,202,603.69 996,404.40 12,370.69 277,506.47 14,488,885.25 ADD Cash and cash item_ s on hand _0.00 Clerk & Recorder 700.00 700.00 Library _ 600.00 600.00 Health& Sanitation 92.00 92.00 NSF 1,279.98 1,279.98 Treas. Cash Drawer 163.00 163.00 District Court 25.00 25.00 Total to add 2,859.98 0.00 0.00 0.00 1 2,859.98 "*T ALA UNTED - FOR 13,205,463.67 996,404.40 12,370.69 277,506.47 14,491,745.23 Must agree with total of prior page -70- STATISTICAL SECTION GENERAL STATISTICAL INFORMATION (Complete all portions applicable to entity) 1. Class of county/city county/city 3rd 2. Date of incorporation 3. County seat Boulder 4. Form of government Commission 5. Population mast recent estimate) 10857 6. Land area 1652 Square Miles 7. Miles of roads/streets/alleys 831.537 8. Taxable valuation 21,184,807 9. Road taxable valuation count 19,425,735 10. Number of water consumers 11.Average daily water consumption 12. Miles of water main 13.Miles of sanitary and storm sewers 14. Number of building permits issued 15.Number of full-time employees 76 B. PROPERTY TAX MILL LEVIES - County/City/Town funds only(For fiscal year being reported) Fundfactivity Mills See Attached TOTAL 0.00 -71- 0 0 2004 .IEFFEREON COUNTY MILL LL VIES STATE UNIVERSITY ......... 6.00 1........434.46............1 SCHOOL EQUALIZATION ......40.00 IA.......455.37._.........IA COUNTY ROAD ..............15.06 1/27F....450.53.....127 (ALL-EXCEPT 4C, 4CS i 7C) - SMERGENCY DISASTER,................... 0.00 IF................455.08...............IF (ALL EXCEPT 4C, 4CS 6 7C) 4R.......411.18......4R COUNTY GENERAL ..........105.62 4F.......420.01......4F GENERAL SCHOOL ...........95.52 4FM......427.05.....4F3 HIGH SCHOOL 61 ..........42.23 4CM......489.86......4C HIGH SCHOOL 62 ..........49.43 40 S6W...489.86.....4CS SCHOOL DISTRICT 61 ......128.47 5R.......364.69......SR SCHOOL DISTRICT #I&......149.38 SF.......393.75......SF SCHOOL DISTRICT 64 .......97,99 5F EMP....14.63....LITE SCHOOL DISTRICT 65 .......58.70 7R................498.01............7R SCHOOL DISTRICT N7 ......192.02 7F.......524.84......7F SCHOOL DISTRICT 616 ......20.78 73NI.....527.02.....7F1 SCHOOL DISTRICT 617 .....126.57 7FN2.....533.89.....7F2 SCHOOL DISTRICT 626 ......86.17 721F.....538.71.....721 SCHOOL DISTRICT 627 .....187.67 7CM......640.45..._.....7C SCHOOL DISTRICT 627B ....200.58 16R......333.97.....16R CITY OF WRITER-LL ........88.26 16W.....343.02.......162 CITY OF BOULDER .........155.32 16M3.....341.01.....163 0EFF. VALLEY RURAL FIRS ...8.63 16BF.....360.80. ....16B JEFF. RIPER RURAL FIRE ...36.79 16WF.....342.80.....I W BULL MOUNTAIN FIRE .......26.33 1682.....369.41.....1 SX BASIN FIRE ...............29.06 16W3.....349.94.....16Y ELK PARR FIRE ............40.70 16-17F...370.76.... 16Z MONTANA CITY FIRE ........16.07 17...... 476.55.... 17F JEFFERSON CITY FIRE ......_......20.62 26............. 399.36.............26 MOSQUITO #1 ...............2.18 26-17F. 436.15.........26F MOSQUITO X2 ...............9.05 27R..... 493.66 ....27R MOSQUITO 63 ...............7.04 27F_.......509.73.....27F BASIN WATER 6 SEWER .... 532.93 278......522.64.....27B (LAND ONLY) SOIL 6 WATER DISTRICT .....1.50 (EXCEPT 4C) PLAHNING BOARD ............1.56 (ALL EXCEPT 4C 6 4CS) BASIN IMPROVEMENTS .......14.63 SPECIAL FEES AND TAXES BOULDER TV .......$8.00 $15.00 ....I.........TVHO 2004 JEFFERSON COUNTY MILL LEVIES COUNTY ( COUNTY WIDE ) SCHOOL EQUALIZATION .. .. 40.00 STATE UNIVERSITY 6.00 GENERAL FUND .... ... .. 22.59 POOR FUND . ... . ... . ... 0.00 BRIDGE FUND 6.42 SCHOOLS ( COUNTY WIDE ) WEED FUND . ... .... .. .. 4.51 COUNTY GENERAL H.S. ... . 22.00 FAIR FUND 0.62 COUNTY GENERAL ELEM . ... 33.00 DISTRICT COURT ... ..,. 3.86 H.S TRANSPORTATION .... . 6.88 LIBRARY 11.63 H.S RETLU240M .. . ... ... 11.07 SENIOR CITIZENS .. .... 1.83 STEM RETIREMENT ... .... . 22,57 COUNTY EXT. AGENT .. .. 0.00 ----- MUSEUM FUND . . .... .... 0.14 TOTAL 95.52 JAIL BWID DEBT SERVICE 0.00 LIABILITY INSURANCE . .. 0.00 H.S. # 1 (BOULDER) EMP GROUP HEALTH CO... 2.43 BUS DEPRECIATION ... ... . 0.00 EMPLOYER CONTRIBUTION 0.00 GENERAL 36.11 HEALTH 6 SANITATION.. 6.16 TRANSPORTATION . ... . ... . 5.28 PUBLIC SAFETY 39.60 DEBT SERVICE . ... ... .... 0.00 ENTITLEMENT 3.23 ADULT EDUCATION . .. .... . .84 SEARCH b RESCUE ........._..... 2.00 TOTAL ... .... ... . 105.62 COUNTY ROAD (NOT IN TOTAL 42 23 BOULDER OR WHITEHALL) 15.06 EMERGENCY DISASTER 0.00 H.S. 42 (WHITEHALL) COUNTY TOTAL ... . 120.68 GENERAL,.............................................. .26.08 .TRANSPORTATION. .. .. 4.69 DEBT SERVICE .... ... . .. 18.66 BUS DEPRECIATION . ... . . .00 ADULT EDUCATION . ... ... .00 TOTAL 49.43 DIST. SCHOOLS BUS ADULT GENERAL TRANSP TUT RES. ED. TECH. DEBT. BUILD TOTAL #1 CLANCY 81.45 8.65 2.53 0.00 0.00 2.02 33.82 0.00 128.47 #lA CLANCY 81.45 8.65 2.53 0.00 O.DO 2.02 54.73 0.00 149.38 #4 WHITEHALL 68.90 8.43 0.00 0.00 0.00 4.89 15.77 0.00 97.99 #5 BASIN 58.70 0.00 0.00 0.00 0.00 0.00 00.00 0.00 58.70 #7 BOULDER 150.23 17.84 0.00 0.00 0.50 0.00 23.45 O.DO 192.02 #16 CARDWELL 13.70 3.38 0.00 3.70 0.00 0.00 00.00 0.00 20.78 #17 WIDOW CK 87.34 22.03 0.00 6.75 0.00 0.00 00.00 10.45 126.57 #26 THRE FES 66.88 0,00 0.00 2.67 0.00 2.97 11.18 2.47 86.17 #27 MT CTY 132.21 O,DO 0.00 0.00 0.00 0.00 55.46 0.00 187.67 #27B MT CTY 132,21 0.00 0.00 0.00 0.00 0.00 68.37 0.00 200.58 MISCELLANEOUS FEES MISCELLANEOUS LEVIES ___________________________ _________________________ BOULDER T.V. (REGULAR) ., 8.00 TOWN OF BOULDER.... 155.32 BOULDER T.V. (BUSINESS).15.00 TOWN OF WHITEHALL 68.26 BASIN T.V. ALL . .... ...20.00 BASIN IMPROV. (LITE) 14.63 WHITEHALL T.V. ... . ... .20.00 BASIN WATER s SEWER.532.93 SOLID WASTE (1 UNIT) ..129.69 (LAND ONLY) CLANCY FIRE ... ........ .55.00 BASIN FIRE... . .. .... .29.06 JEFF. VALLEY FIRE. ... .8.83 JEFF. RIVER FIRE... ..36.79 (WILLOW CREEK FIRE) 99-9005 SH.HEAD SHP ....__.0.60 BULL MOUNTAIN FIRE. ..26.83 ELK PARE FIRE... .... ,40.70 MONTANA CITY FIRE. ...16.07 JEFFERSON CITY FIRE-20.62 MOSQUITO #1... ... .... .2.18 _ COUNTY/CITYTOWNOF JEFFERSON _ _ GASB NO.34 ENTITY-WIDE STATEMENT COMPOSITION SPREADSHEET ENTITY-WIDE STATEMENT OF NET ASSETS-BALANCE SHEET CONVERSION WORKSHEET _ FISCAL YEAR ENDED JUNE 30,2005 I Add Principal Remove Add net assets balance of Add intertuntl of the internal Reclassity Remove long-term Add Long-term Accumulated receivables service funds j short-term ADJUSTED FROM Current Year loans, portion of Depreciation and payables applicable to portion of AMOUNT FOR GOVERNMENTAL Deferred contracts compensated Add Capital on Capital (governmental governmental long-term ENTITY-WIDE FUND B/S Revenue and bons absences assets Assets funds only) funds liabilities STATEMENTS 1030 ASSETS Cash and cash equivalents _ -8 152 076 62 8,152,076.62 MOM 00 Pell cash _ T 135000 n- 0 � ?� _ 1,350.00 101100 Investments _ 000 0.00 Restricted Assets 102200 Cash and cash equivalents _ 10 991.45 = 10,991 45 102300 Investments _ 000 _" 0.00 106000 Valuation of investments to fair value 000 - _ 0.00 -� Taxlassessment receivable(net of allowance for 110000 uncollactDles) _ 17573787 -� L _175,]37.8] Accountslother receivables (met of allowance for T 120000 uncollectibles) _ _ 20,137,05 �� x-_ m 20,137.05 131000 Due from other funds - 7,590.00 = __ 7,590.00 132000 Due from other governments 103,954 37 -„4 _ _ ____ 103,954.37 133000 Advances to other funds _ 000 - _ _ 0.00 140000 Prepaid expenses _ 000 0.00 150000 Inventories 000 y- � _ 0.00 1]0000 Other debits 000 - 0.00 TOal Assets ( �- 847183].36 0.00 0.00 - 0.00 5,765,202.67 L2,581,114 38) _-_ 000 0.00 - 000 11,65506829 180000 Ca aal assets net of accumulated de reciation 5,765,202.67 (2,581,114 38 3 184 925.65 _ iL1ABILITIES AND FUND BALANCES Liabihbea 202101 Accounts payable 000 = - _ 0.00 204000 Con7n,ts4oanstnotespayable _ 000 211000 Duetoother funds 000 000 212000 Due to other go ernments_ _ 0,00 -y; =' - = c _ 0.00 205200 Matured interest payable_ 0 00 - _ 0.00 220000 Deferred revenue _ 175787 (175]3787) �- D.00 ,73 _ 206100 Other accrued payables 10159386 r : - - - _ 101_,593.86 _ 233000 Advances from other funds _ coo 0,00 _ Noncurrent loludi es Due within one year -^_ =_-" _ 0.00 Due in more than one year _ 22895713 30123478- „_ 530,191.91 T Total Liabilities 277,331 73 (175,73187) 228957.13 i 301 234.78 000 0.00 000 _ 000 0.00 631]657.7 Fund balances Invested in Capital assets,net of related debt (228 95]13) - _ 5 765,202 67 (2 581 114 38)- 2,955,13116 Reserved(Restricted)for- 271000 Debt service _ 000 Y- _ - om Special Revenue 000 _- �_ r: .-; _ 0.00 Other_Protects _ 000 =,;1 =-0 _ _ _ 0.00 Other i 000 � � -„_ �-=� .�- _�.� 0.00 2]1000 Umesservetl(Unrestricted) reported in: _ 0.00 All overnmental funtls except debt service 81945 50 17573787 '" (301234]8) " ,069,008.72 o 0A0 Total fund balances 8,194,50563 175,73287 (228957.13) 301,234.78) 5,765,202.67 (2,581,114.38 0.00 0.00 0.00 11,024,139.88 Total liabilities and fund lalances(Net Assets) 8,471,837.36 000 000 0.00 5,765,202.67 t2,581,114 38 000 1 0,001 D00 1 11,655,925.65 JNTY/CITYTOWN OF JEFFERSON -WIDE STATEMENT COMPOSITION SPREADSHEET _ :TIVITY-OPERATING STATEMENT CONVERSION WORKSHEET CAL YEAR ENDED JUNE 30,2005 - -- -- -- -- AM net adjustments made to Capital Remove assets in the Add change in mg proceeds from GFAAG(i.e net assets of from Record Current sale of assets donated Capital internal service ADJUSTED Wing Add Capital Record Adjust for gain Year from other assets 6 other (undo applicalAo AMOUNT FOR tera Remove Principal Remove Caphal Assets Beginning Depreciation (I"s)on pale of Compensated financing adjustments to to governmental ENTRY-WIDE :) Debt Payments Outlay Purchases (tofund balance) Expense capital assets i Absences sources Inventory). activities STATEMENT _ _t7 - 3,052,82741 1- = 21.216.00 2.299,43]48 • 591,633.43 120,68]52 ]2,6]1.69 ,( 178,502.31 000 0.00 0.00 0.00 000 000 _ _ 0.00 000 . 0.00 0.00 000 6,336,9)4.84 _ 3849807 - - td 1459597 1,663,360.80 8598375 1222533 - 1,6]9,240.49 78281 65 = 12,050 17 1,550,396.65 3= °' 000 = 239523 = _262,484.86 _ - 000 = 123422 116,84].55 395328 - = 1.22951 2]3,011.14 23 - _ 104569.14 000 = - --- _ 0.00 (129.25146) 0.00 9,000.47 0.00 - - - - 000 (zzaaoo pal .. ... 0.00 000 0.00 • 0.00 (1292514611 (22490048) 000 206]16.]51 000 4450166 000 000 0.00 5,856911.10 000 129 251 _ 220.900461 0.00 (2M,716 75)l 0.00 (44,50166) _. O.W 0_00 0.00 6]Bp63.]4 t: I= _ - 0.00 000 000 _ 000 _ Goo 388.]]5.13 100 0.00 0.00. 0.00 0.001 0.00 0.00 O.W 0.00 0.00 (3,29500) ).00 129,251.46: 220,900.48; 000 (206]16.]5)'. 000 (44,5010fi) 0.00 0.00 000 674,768.74 1 2,874,42858 000 10,2]],22640 (4s51.04)1 _+ _ _ 295 n7498 __ ]2,144.]4 100 0.001; 0001 0.00 0.00 (4,551.04)1 0.001: 295p]4.98 0.00 10,348,3]1.14 100 129,2514fi 22490048 2,8]4,429.58 (21,716 75)l 000 (49,052]01 O.00j 295,4]496 0.00 11,024,139.88 RdldnCe Check 0.00 COUNTY/CITYTOWN OF JEFFERSON GASB NO. 34 ENTITY-WIDE STATEMENT COMPOSITION SPREADSHEET REVENUE ANALYSIS WORKSHEET FISCAL YEAR ENDED JUNE 30, 2005 Intergovernmental Gain(Loss) Operating Capital Grants State and on Sale of Taxes and Licenses/ Grants and and Federal Shared Charges for Fines and Investment Capital Transfers In Functional Activity Assessments Permits Contributions Contributions Revenues Services Forfeitures Miscellaneous Earnings Assets (Out) TOTAL From OP Conversion Spreadsheet 3,052,827.41 21,215.00 2,299,437.48 591,633.43 120,687.52 72,671.69 178,502.31 0.00 (3,295.00) 6,333,679.84 PROGRAM REVENUES General Government 91,100.63 184,202.24 120,052.52 395,355.39 Public Safety 277,659.48 187,994.13 635.00 5,394.43 471,683.04 Public Works .,` = 221,735.53 191,06925 195,037.71 5,000.00 612,842.49 Public Health = 68,992.00 20,282.64 89,274.64 Social/Economic Services 0.00 Culture/Recreation 3,729.68 4,116.71 7,846.39 Housing/Community Development 0.00 Conservation of Natural Resources -- 0.00 Interest on long-term debt - 0.00 Miscellaneous 5,190.97 5,190.97 TOTAL PROGRAM REVENUES 0.00 0.00 663,217.32 0.00 191,06925 591,633.43 120,68752 15,58540 0.00 000 000 1,582,192.92 GENERAL REVENUES Property taxes 2,59260702 __ 2,592,607.02 Local option taxes 46022039 460,220.39 Licenses and permits 21,21500 — 21,215.00 Unrestricted FederaUState shared revenues 1,445,150.91 > 1,445,150.91 Unrestricted grants and - "= contributions ''= - = 000 Unrestricted investment earnings _ _ - _ _ __ 17850231 ;;` — 178,502.31 • Miscellaneous — -,- 57,08626 =�.7~_ 57,08629 Gain on sale of capital assets 0,00 Transfers `rte t - _ -' (3,295.00} (3,29600) TOTAL GENERAL REVENUES 3,052,82741 21,215.00 0.00 0.00 1,445,150.91 =0.00 ? 57,086.29 178,502.31 0.00 (3,295.00) 4,751,486.92 TOTAL ALL REVENUES 3,052,827.41 21,21500 229943748 = 591,633.43 120,687.52 72,671.69 178,502.31 0.00 (3,295.00) 6,333,679.84 COUNTY/CITYTOWN OF JEFFERSON GENERAL FIXED ASSETS ACCOUNT GROUP FISCAL YEAR ENDED JUNE 30, 200.5 Adjustments for ACCOUNT _ _ BALANCE inventory/prior BALANCE NUMBER ACCOUNT DESCRIPTION July 1,2004 DEBITS CREDIT year depreciation June 30,2005 781000 (LAND _ 58,330.00 _ 58,330.00 _ 188000 'CONSTRUCTION IN PROGRESS _ _ _ _ 0.00 182000 BUILDINGS 3,058,851.03 316,695.431 3,375,546.46 183000 INTANGIBLES/WORKS OF ART 21,220.45 ! {7,508,109.66 182100 ALLOWANCE FOR DEPRECIATION 1,447,472.14 _ 39,417.07 _ 0.00 _ _ 0.0_0_ 183100 _ ALLOWANCE FOR DEPRECIATION 0.00 0.00 —_. _ 184000 ;IMPROVEMENTS OTHER THAN BUILDINGS 24,865.00 24,865.00 184100 ALLOWANCE FOR DEPRECIATION 3,400.10 499.18 (3,899.28 _ - - _ 0.00 186000 MACHINERY&EQUIPMENT _ 2,085,560.73 220,900.48 0.00 2,306,461.21 - — _ 186100 ALLOWANCE FOR DEPRECIATION 166,800.50 (1,069,105.44 v - - (902 304 94) 0.00 187000 INFRASTRUCTURE _ _ 0.00 187100 1 ALLOWANCE FOR DEPRECIATION pp0,900 48 _ 295 474 98 0.00 TOTAL ASSETS 2.874,429.58 _ 206,716.75 3,184,088.29 'DEPRECIATION EXPENSE: _ 410000830 GENERAL GOVERNMENT _ 0.00 38,498 07 38,498.07 0.00 420000830 PUBLIC SAFETY _ 0.00 85,983 75 _ 85,983.75 0.00_ 430000830 PUBLIC WORKS 0.00 . 78,287.65 78,281.65 0.00 440000830 PUBLIC HEALTH _ 0.00 0.00 450000830 SOCIAUECONOMIC SERVICES _ 0.00 0.00 460000830 CULTURE AND __0.00 470000830 HOUSING/COMMUNITY Y DEOVELOPMENT 0.00 3,953.28 3,953.28 _ _0.00 480000830 CONSERVATION OF NATURAL RESOURCES 0.00 _ _ _0.00 =UNALLOCATED DEPRECIATION EXPENSE 0.00 206,716.75 0.00 206,716.75 , 0.00 0.00 280000 fNVESTMENT IN GENERAL­FIXED 2,874,429.506,716.75 220,900.48 295,474.98 3,184,088.29 - - - TOTAL 2,874,429.58 206,716.75 220,900.48 295,474.98 3,184,088.29 NOTE: At year end,the depreciation expense woultl be closed into the a uit account(280000 investment in General Fixed Assets)and new purchases/acquisitions _ antl/or sales/disposals would be recorded, r LONG-TERM DEBT(9500) ACCOUNT GROUPS - STATEMENT OF CHANGES IN LONG-TERM DEBT June 30, 2005 Account Description Balance Balance number July 1, 2004 Debits Credits June 30, 2005 II�.....,ASSETS 173100 Amount available G.O.debt 0.00 173200 Amount available S.I.D.debt 0.00 0.00 174100 Amount to be provided G.O. debt 0.00 174200 Amount to be provided S.I.D. debt 0.00 174300 Amount to be provided-other 391,736.67 267,849.21 129,393.97 530,191.91 0.00 �IIH "'TOTAL ASSETS 391,736.67 267,849.21 129,393.97 530,191.91 DEBT PAYABLE 231100 G.O. bonds payable 0.00 0.00 231200 DNRC bonds loans payable 0.00 0.00 231400 S.I.D. bonds-payable 0.00 S.I.D. # 0.00 S.I.D. # 0.00 S.I.D. # 0.00 0.00 234000 Judgement payable 0.00 0.00 235100 Contracts payable 0.00 0.00 235200 Installment purchase contract 0.00 0.00 235300 Capital lease agreement 6,492.09 6,349.58 142.57 0.00 0.00 235400 Notes/Loans/Interca 133,062.50 122,901.88 218,796.51 228,957.13 0.00 239000 Compensated absences payable 252,182.08 4,551.04 44,501.66 301,234.78 0.00 3 i i''tIfI3 'IIII' Q,. TOTAL DEBT PAYABLE 391,736.67 124,700.42 263,155.66 530,191.91 'Total assets must equal total debt payable. Beginning balance should equal with the ending balance of the previous fiscal year annual report and/or audit report. The ending debt payable balances should equal the long-term debt balances reported in the "Notes to the Financial Statements"other than the debt of any Enterprise Funds. Page 73 r COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS June 30,2005 NonMajor Enterprise Funds _ Account Number Description Totals _ ASSETS Current Assets 101000 Gash and cash equivalents _._ _ 0,00 _ 103000 Pettyrcash 0.00 101100 Investments at fair value _ 0.00 Tax/assessment receivable(net of allowance for 11.0000 uncollectibles _._ 0.00 Accounts/other receivables(net of allowance for 120000 uncollectibles) 0.00 131000 'OUe from other funds _._ _ 000 132000 1 Due from other overnments 0.00 141000 j Prepaid expense _- - - _ _ - - _ - -- 0.00 150000 Inventories _ 0 00 Total Current Assets 0.00 0.00 0.00 0.00 0.00 Noncurrent Assets _ Restricted Assets: 102200 Cash and Cash equivalents _ .. 0.00 102300 Investments _ _. _ 0.00 133000 1 Advances to other funds _ I _ 0.00 1 70000 Other debits I - � - 000 180000 Capital assets: _ Land 000 _ Construction in r ress 0.00 Improvements other than buildings 0.00 Machine and equipment ' 0.00 Infrastructure 0,00 Less: accumulated de reciation 0.00 Capital assets-net of accumulated depreciation 0.00 1 0.00 . 0.00 0.00 0.00 Total Noncurrent Assets 0.00 0.00 0.00 0.00 0 00 Total Assets _ 0.00 0.00 0.00 0.00 0.00 LIABILITIES --- - �- _- ---- Current Liabilities 202100 Accounts payable_ _ _ -- _ - _ _ 0.00 203100 JUd menu a ble _ 0.00 204000 Contracts/loans/notes payable _ _ _ � 0.00 205200 Matured interest payable _ 000 208100 Other accrued payables _ _ 0.00 211000 Due to other funds _ 000 212000 Due to otherwemments _ ._ 0.00 214000 Deposits payable _.. _ __ _. ,. _. 0.00 22300o Deferred revenue _ _ 0.00 Total Current Liabilities _ 0.00 0.00 0.00 0.00 0.00 Noncurrent Liabilities 231000 Bonds payable 000 233000 '.Advance from other funds 234000 Jud menu payable _ _ _ _ _ ._0.00 235000 Contrags/loans/notes Pa able _ 0.00 236000 Closure/ ostolosure Dare costs _ _ _ 0.00 239000 Compensated absences _ - i 0.00 Total Noncurrent Liabilities 0.00 0.00 ' 0.00 0.00 0.00 Total Liabilities 0.00 0.00 0.00 0.00 0.00 NET ASSETS Invested in capital assets,net of related debt _. _ _ _ 0.00 Restricted for 0.00 0.00 _ 0.00 0.00 Unrestricted _ 0.00 Total Net Assets 0.00 0.00 0.00', 0.00 0.00 _ COUNTY/CITYTOWN OF JEFFERSON STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND NET ASSETS NONMAJOR ENTERPRISE FUNDS _ _ FISCAL YEAR ENDED JUNE 30,2005 I rAunt t Description Totals OPERATING REVENUES Charges for services _ 0.00 Miscellaneous revenues 0.00 S ie aSSZSSm entS 0.00 000 Total Operating Revenues 0.00 0.00 0.00 0.00 0.00 OPERATING EXPENSES Personal services 1 000 Sup Ip ies _ 0.00 -.._-._ __ _ _ _. _Purchased services 0.00 Building materials 0.00 Fixed char es 0.00 Loss/ead debt expense 0.00 830 Depreciation 0.00 0.00 Total Operating Expenses _ 0.00 0.00 0.00 . 0.00 i 0.00 Operating Income(Loss) 0.00 0.00 0.00 0.00 0.00 NONOPERATING REVENUES(EXPENSES) 310000 Taxes/assessment revenue _ _ 0.00 320000 Licenses its revenue 0.00 _ 330000 Intergovernmental revenue _ - _ _ 0.00 371000 Interest revenue 0.00 490000 Debts interest expense 0.00 _�. 0.00 Total Non-Operating Revenues(Expenses) 0.00 0.00 0.00 0.00 0.00 _ Income(Loss)before contributions and transfers 0.00 _ 0.00 _ 0.00 1 0.00 0.00 Ca ital contributions _ _ _ 0.00 Transfers in(out) 0.00 _ Change in net assets _ _ 0.00 _ 0.00 0.00 _ 0.00 0.00 _ Total net assets-July 1 2004 _ _ _ 0.00 Prior period adjustments 0.00 Total net assets-July 1,2005 as restated 0.00 0.00 0.00 0.00 0.00 Total net assets-June 30,2005 0.00 0.00 0.00 0.00 0.00 COUNTY/CITYTOWN OF JEFFERSON _ COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS -- FISCAL YEAR ENDED JUNE 30,2005 FUND#NAME FUND#NAME FUND#/NAME --Descriplian TOTALS CASH FLOWS FROM OPERATING ACTIVITIES _ Cash received from customers _ _ _ 0,00 Cash aid to su liars - _ _ i _ 0.00 Cash paid to_empbyees _ _ _ _0.00 Cash received from interfund servbs provided_ _ _ _.- 0.00 Cash paid for interfund services used _ 0.00 Net cash provided(used)by operating activities 0.00 0.00 0.00 0.00 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from Qo)other funds _ 0.00 Advances from(to)other funds - - 0.00 Subsidies from taxes and other governments 0.00 Net cash provided(used)by capital and related financing activifies 0.00 0.00 0.00 0.00 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES _ Proceeds from debt _ - _ 0.00 Ca ital contributions _ 0.00 Purchases/acquisition/construction of capital assets _ - _ _ 0.00 Princi al on debt _ _ _ 0.00 interest paid on debt _ _ _ 000 Ca ital lease down a ment _ _ _ _ 0.00 Proceeds from sales of capital assets 0.00 Net cash provided(used)by capital and related financing activities 0.00 0.00 0.00 0.00 CASH FLOWS FROM INVESTING ACTIVITIES _ _ _ _ Proceeds from sales of investments_ _ ,T _ _ 0.00 Purchase of investments 0.00 Interest earnings 0.00 Net cash provided(used)by Investing activities 0-00 0-00 0-00 0.00 Net increase decrease in cash and cash equivalents 0.00 _ 0.00 0.00_' _ 0.00 Cash and cash equivalents-July 1,2004 0.00 Cash and cash equivalents-June 30,2005 0.00 0.00 0.00 0.00 Reconciliation of opera-ling Income to net cash provided(used by operating activities: Adjustments to reconcile operating income to net cash provided(usetl)by operating activities -_ Depreciation expense _ __ _ _ __ 0,00 Increase decrease in accounts receivable _ _ _ 0.00 Increase decrease in intergovernmental receivables _ _ __ 000 Increase decrease in due from other funds 0.00 Increase in allowance for uncollecuble accounts _ - 0.00 Increase decree se_in inventories _ __ _ _ 0.00 (increase) in prepaid items _ _ _ -__ _ 0.00 Increase decrease in customer deposits _ _ 000 Increase(decrease)in accounts payable - III _ � _ _ � 0.00 Increase decrease)in compensated absences pay. __ ;- _ _ 0.00 Increase(decrease)m intergovernmental pa this - _ _ 0.00 Increase(decrease)in due to other funds 0.00 Total adjustments 0.00 0.00 0 00. 0.00 Net cash provided(used)by operating activities -_ 0.00 0.00 0.00 0.00 Noncash Investing,capital,and financing aclivities: Rorrowin under capital lease _ _ _ _. 0.00 Contributions of capital assets from government 0.00 Purchase of equ ip ment on accou nt 0.00 Increase in fair value of investments - __ 0.00 Capital asset trade_-ins _ _ _ _ 0.00