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ANNUAL: 2010 - 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 ENTITY # _(if known) MONTANA COUNTY OF JEFFERSON P. O. Box H Boulder, Montana 59632 ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 2010 OFFICE USE ONLY OFFICE USE ONLY Prepared by , IDesk reviewed completed: FOR DEPARTMENT OF ADMINSTRATION USE ONLY Systems:Recd date entemd-Oracle/Excel COmm¢nts: Financial data entered-Oracle Routed to Systems staff for completion Audit Review:Routed to Audit Review _ Financial data entered-Oracle Official File date REVISED OCTOBER, 2006 COUNTY OF Jefferson County • COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS June 30, 2010 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 .....................................................................................................A18 61-62 Combining Statement of Net Assets- Nonmajor Enterprise Funds ................................................... 63 Combining Statement of Revenues, Expenses,and Changes in Fund Net Assets-Nonmajor EnterpriseFunds ............................................................................................................... 64 Combining Statement of Cash Flows- Nonmajor Enterprise Funds ................................................ 65 Combining Statement of Net Assets- Internal Service Funds ......................................................... 66 Combining Statement of Revenues,Expenses,and Changes in Fund Net Assets-Internal ServiceFunds .................................................................................................................... 67 Combining Statement of Cash Flows-Internal Service Funds ......................................................... 68 Schedule of Federal/State Grants, Entitlements and Shared Revenues .............................................. 69 Schedule of Cash Receipts and Disbursements-All Funds ............................................................ 70-72 CashReconciliation .............................................................................................................. 73 GENERAL INFORMATION SECTION GeneralInformation ................................................................................................. 74 INTRODUCTORY SECTION 0 0 LETTER OF TRANSMITTAL -1- LETTER OF TRANSMITTAL - CONT. COUNTY OF Jefferson County ELECTED OFFICIALS/OFFICERS OFFICE NAME OF COUNTY OFFICIALSIOFFICERS DATE TERM EXPIRES Commissioner(Chairperson) Tom Lythgoe 1213112012 Commissioner David H.Kirsch 12/31/2014 Commissioner Leonard Wortman-(unexpired term of Ken Weber) 11116/2010 Assessor Bonnie Ramey 12/31/2010 Attorney Mathew Johnson 12131/2010 Auditor Treasurer Patty O'Neill 12131/2010 Clerk and Recorder Bonnie Ramey 12/31/2010 Clerk of District Court Marilyn Craft 12/31/2012 Coroner Craig Doolittle 12/31/2010 Justice of the Peace Dennis H.Giulio 1 213 11201 0 Justice of the peace Public Administrator Mathew Johnson 12!31/2010 School Superintendent Garry A.Pace 12/31/2010 Sheriff Craiq Doolittle 1213112015 Surveyor Bonnie Ramey 12/31/2010 OFFICE NAME OF CITY/TOWN OFFICIALSIOFFICERS DATE TERM EXPIRES Mayor Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council erson/Commissioner Council ersoNCommissioner Council erson/Commissioner Council ersoNm Comissioner Council Person/Comm issioner City manager Attorney Chief of police Clerk Clerk/Treasurer Finance Director Police Judge Treasurer Utility billin /collection clerk In accordance with State law,I hereby transmit the County of Jefferson Annual Financial Report for the fiscal year ended June 30,2010. Respectfully submitted; County Clerk and Rec a r �.- 1LE Ito City/Town Clerk-Treasurer Date -3- FINANCIAL SECTION SISKIVNV GNV NOIssnosici S ,iNDIN39VNVN Jefferson County Management's Discussion and Analysis Fiscal Year Ended June 30, 2010 The financial management of Jefferson County Montana offer this discussion and analysis of the financial statements as a narrative to provide an easy to read and understand over view of the Jefferson County financial documents, which are also included. The public is encouraged to read this analysis, and the corresponding financial reports. The Financial Statements The financial statements presented herein include all of the activities of Jefferson County Montana using the integrated approach as prescribed by GASB Statement No. 34. The calculation of annual required contributions for post employee benefits as required by GASB 45 is on file at the Jefferson County Clerk& Recorders office. The Government-wide Financial Statements present the financial picture of the County from the economic resources measurement focus using the accrual basis of accounting. They present governmental activities and business-type activities separately. These statements include all assets of the County as well as all liabilities (including long term debt). Additionally, certain eliminations have occurred as prescribed by the statement in regards to inter-fund activity, payables and receivables. The Fund Financial Statement include statements for each of the three categories of activities; governmental,business-type and fiduciary. The governmental activities are prepared using the current financial resources measurement focus and modified accrual basis of accounting. The business-type activities are prepared using the economic resources measurement focus and the accrual basis of accounting. The fiduciary activities are agency funds, which only report a balance sheet and do not have a measurement focus. Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements are provided to explain the differences created by the integrated approach. In abbreviated terms the Government-wide Financial Statements deal with Mill Levy funded activities, such as the General Fund. The Business Type Activity Funds deal with enterprise funds, such as Solid Waste. The Fiduciary Balance Sheet is the Medical Flex Account. Financial Highlights • The Governmental Activities net assets of Jefferson County exceed its liabilities at the close of the most recent fiscal year by$12,406,375. • The Business-type Activities net assets of Jefferson County exceed its liabilities at the close of the most recent fiscal year by$928,948. • Governmental Activities unrestricted net assets in the amount of$1,806,487 and Business-type Activities unrestricted net assets in the amount of$568,060 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 Governmental Activities net assets increased by $473,393. • The county's Business-type Activities net assets increased by$198,069. • Cash reserves remained at the same level as in 2008 and 2009. Analysis of Financial Highlights Jefferson County's financial position remains solid. The cash on hand has decreased in the amount of$79,084.95. A contributing factor was the county's expenditure of$90,489.52 for the water/sewer project for the Montana Developmental Center's South Campus location. The project was financed in conjunction with Jefferson Local Development Corp. (JLDC) through Stimulus Project Fund 4990. The unrestricted net assets of$1,806,487 for Government Activities and $568,060 for Business- type Activities may be used to meet the government's ongoing obligations to citizens and creditors in accordance with the county's fund designations. The increase in the Business-type Activities Fund was due in part to reimbursement by the insurance company for the theft from the Enterprise Solid Waste Fund 5410 of the previous year. Jefferson County has continued in offering competitive salaries to our employees and quality services to our residents while bettering our cash for the year. The governing body will need to closely watch the budget as the financial condition of the country continues to oscillate. Jefferson County will continue to work towards bettering our cash position while safe guarding the services provided to county residents. Analysis of Significant Changes Federal PILT money was received by Jefferson County in the amount of$886,716. The voters of Jefferson County voted in levies of approximately$267,460 for Health Fund 2270, and $401,190 for Public Safety Fund 2300. Jefferson County created several RSIDs. The purpose of the RSIDs is to improve existing roads with an asphalt surface. The RSIDs have allowed Jefferson County to add services to residents that are willing to partner with the county. These improvements also help Jefferson County improve it's cash position. The increase of the Business-type Activities Fund was in part due to Jefferson County's insurance carrier's reimbursement of the stolen funds from the previous year in the amount of $37,630.27. 0 0 Jefferson County has created two Tax Increment Financing (TIF) Districts. One is located in the northern end of the county and the other in the southern end. The districts are a proactive measure to help diversify the Jefferson County economy away from the over dependence on natural resources. The purpose of the TIF is to get public infrastructure developed in an area currently without infrastructure to set the stage for future value added industrial development. This is a good tool for local governments with limited resources to bring infrastructure using the tax increment from new development. TIF is for 15-years or could be longer if a bond is sold to finance the infrastructure. Analysis of Significant General Fund Variations There were no major variations in the General Fund budget. Analysis of Significant Capital Assets and Long Term Debt Jefferson County continues to pursue the creation of new RSIDs. These RSIDs cause long term debt,but allow Jefferson County to improve infrastructure with payment from residents who are benefitted by the improvements. This local partnership strategy has been very well received and will be an on-going program for Jefferson County. The Intercap Loan assumed by the county financed the completion of the following projects: recarpeting of the Courthouse; drainage/sidewalk repair; furniture for Justice Court; furniture and equipment for the Treasurers office; electrical upgrades, and cover for handicap ramp. The debt assumed by Jefferson County this fiscal year increased by$65,092.24. A total of $115,000.00 was paid on RSID #2505, $3,905.40 was paid on RSID #2507, $24,413.37 was paid on the Qwest 911 Lease, $5,617.83 was paid on General Fund 1000, leaving $1,832,729.69 owed. Account RSID bonds Debt Paid Owed payable/Intercap Loan 07/01/2009 06/30/2010 231400 RSID #2503 700,000.00 0.00 700,000.00 231401 RSID #2505 520,000.00 115,000.00 405,000.00 235301 RSID # 2507 74,229.04 3,905.40 70,323.64 235302 RSID #2511 0.00 0.00 226,345.93 235306 RSID # 2517 0.00 0.00 172,374.81 235305 Qwest 911 Lease 125,088.69 24,413.37 100,675.32 235000 General Fund 1000 163,627.82 j 5,617.83 158,009.99 Infrastructure assets The Quaintance Lane Bridge was booked as a major infrastructure asset this fiscal year in the amount of$200,149.77. Future Projects Mining operations have fluctuated in Jefferson County causing the net and gross proceeds to go down for fiscal year 2011, thus affecting the taxable valuation. However, Jefferson County has many future projects which will provide better service to our residents, and county departments: • Jefferson County continues to pursue the creation of new RSIDs. This provides a vehicle for county residents to partner with the county to improve roads which residents use to access their homes and businesses. The resources the county has for improving roads and staying within the budget are limited, and the RSID process will allow us to continue to expand our capabilities. • Jefferson County is now in the process of establishing a Water/Sewer District in the northern end of Jefferson County located in Clancy. It is a process similar to the establishment of an RSID. The rapid growth in the northern end has the potential to create water quality issues for people and their water supply wells. • With funds from the Intercap loan Jefferson County continues to pursue the expansion of our building infrastructure. Jefferson County is experiencing exponential population growth, and this has caused us to run short of space. Many of our goals have been accomplished. Remaining projects that are in the process of being addressed are the replacement of the roof and the building of additional storage space for the Justice Dept. building. All of the projects accomplished through the use of the Intercap Loan funds have the potential to impact Jefferson County's bonding authority, as well as our long term debt. The projects will help us to provide continued excellence in services to our county residents. • Jefferson County has applied for additional Treasure State Endowment Program (TSEP) funds to improve or replace the Basin Creek Bridge over Basin Creek, Dunn Lane Bridge over the Boulder River, and the Cottonwood Canyon Bridge over Cottonwood Creek. Previous projects have been successfully completed bringing integrity to a structurally sound Jefferson County bridge system county wide. • Jefferson County continues the process of negotiating with the National Forest Service and Bureau of Land Management for vacated land and buildings located in Boulder. The buildings would help the county address office space needs. The land would enable us to move forward with plans to develop an animal shelter, dealing with the ever growing problem of animal control. 0 0 • Due to economic impacts, Jefferson County is assisting Elkhorn Goldfields Inc. in their endeavor to open two of their permitted gold mines within the county through the procurement of American Recovery and Reinvestment Act (ARRA) Bonds. The ARRA allows for the issuance of bonds for economic development. The dollars are Federal dollars allocated to Montana's Governor's Office of Economic Development. The Governor's Office has issued $60,000,000.00 in bonds with Jefferson County being the conduit for the funds to assist Tunnels (an existing mine now closed), and the Sourdough Mine (a new mine) in opening. Jefferson county acts solely as a pass-through agent for the$60 million dollars and has no financial liability if the mining ventures are not successful. In addition to the $60 million dollars in bonds the mine owners must raise an additional $20,000,000.00 in private capital for both mines to open. This must be accomplished by December 31, 2010. If that does not come to fruition the ARRA bonds disappear forever. • The Community Transportation Enhancement Program (CTEP) provides money allocated through the Montana Department of Transportation (MDT) for the purpose of improving communities. Through the program money has been allocated to the Montana City Bike/Pedestrian Trail, and that trail will be completed next summer. Additionally, the Town of Whitehall will be allocated any remaining funds left on deposit with the State, and possibly some future years of MDT allocations to the county. Jefferson County's yearly allocation is approximately$46,000.00 in CTEP Funds. Signature Date Tomas E. Lythgoe, Chair Jefferson County Board of Commissioners Jefferson County,Mantsoa MD&A Comporlsons June 30,2010 Table 1-Net Assets Governmental Business-type Activities Act vitles Change Change Inc(Dee) U-4 F 09 Inc Current and other assets S 10,77S,I58 S 10,431,134 S 344,054 S 673,982 S 458,091 $ 215,891 Capitol sum 4,143,629 3,613,126 530503 290,900 31057 (20,457) Total assets 14,918,817 14,044,260 874,557 964,882 769.448 195,434 Long-lean debt outstanding S 2512,442 S 1,932,688 S 579,754 S 35,934 S 25,734 S 10,200 Other liabilities 178,590 (178,590) 12,835 (12,835) Total liabilities 2512,442 2,111,278 401,164 35,934 38,369 (2,635) Net assets: Invested in capital assels,not of debt 2,310,898 2,095,272 215,626 290,900 31057 (20,957) Restricted 8,288990 69,241 8,219,749 69,999 69,968 20 Unrestricted(deficit) 1,806,487 9,768,469 (7,961,952) 568,060 349,554 218,506 Total ne assets S 12,406,375 S 11,932,982 $ 473.393 S 928,948 S 730,879 S 198,069 Table 2-Changes In Net Assets Governmental Bnstoesa-type Activities Activities Change Change P to FY09 Inc PY10 PY09 Inc Dec Revenues Progrom revenue,(by major source): Charges for services S 841,775 S 682,899 S 158,876 S 21,499 S 668,922 S (647,423) Operating grants and contributions 1,743,727 940,738 802,989 - - - Capitdgrents andcontributions 30,150 30,150 - - Genewl revenue,(by major,ourcs): Property taxes for general purposes 4,725,671 4,654,913 70,758 776,740 7,535 769,205 Miscellaneous 128,513 42,299 86,214 79,935 79.935 IntereaVinvashnrnt earnings 94,225 142,439 (48,214) 20 99 (79) PILT 886,716 - 886,716 - - Seteetidement 654,606 654,606 - - Grunts and entitlements not restricted to specific programs 544 2,622,501 (2,621,957) - - LocalOptionTax 442,219 431,235 10,984 - - - Licenses and Permits 136,283 1,747 134,536 - - - Contributiom&donations 206,136 206,136 Total revenues S 9,890565 S 9518,771 S 371,794 S 878,194 S 676,556 S 201,638 Program expeues General govenment S 3,056,626 S 2,641,234 S 415,392 Public safety S 2.332,824 S 1,988,251 344,573 Public works S 2,401,146 $ 1,794,580 606,566 Public health S 519,586 $ 402,561 117,025 Social and economic servim $ 154,877 $ 153,085 1,792 Culture and recreation S 468,238 S 410,077 58,161 Housing and community development S 250,880 S 275,631 (24,751) Conservation of natural resources $ 148,723 S 148,723 Debt service -interest S 66,672 $ 54,256 12,416 Miscellaneous - S - S 178,337 (178,337) Solid Waste $ 700,125 S 720,668 $ (20,543) Total expense S 9399,572 S 7,898,012 S 1,501,560 S 700,125 S 720,668 S (20543) Excess(deficiency)before special items and transfers 490,993 1,620,759 (1,129,766) 178,069 (44,112) 222,181 Gain(loss)on ante of apical assets 2,400 (7,375) 9,775 - - Transfers-net (20,000) (20,000) 20,000 20,000 Increase(decrease)in net assets 57- 473393 S 1,613,384 S (1,139,991) $ 198,069 $ (44.112) S 242,181 SIN3W31VIS IVIONVNI =l � ISt/8 Jefferson County, Montana Statement of Net Assets June 30, 2010 Governmental Business-type Activities Activities Total ASSETS Current assets: Cash and investments $ 8,527,216 $ 484,202 $ 9,011,418 Taxes and assessments receivable, net 900,927 119,642 1,020,569 Special assessments receivable deferred 1,105,000 - 1,105,000 Accounts receivable- net - 150 150 Notes and loans receivable 145,112 - 145,112 Due from other governments 96,933 - 96,933 Total current assets $ 10,775,188 $ 603,994 $ 11,379,182 Noncurrent assets Restricted cash and investments $ - $ 69,988 $ 69,988 Capital assets-land 114,230 59,399 173,629 Capital assets-depreciable, net 4,029,399 231,501 4,260,900 Total noncurrent assets $ 4,143,629 $ 360,888 $ 4,504,517 Total assets $ 14,918,817 $ 964,882 $ 15,883,699 LIABILITIES Current liabilities Current portion of long-term capital liabilities $ 146,716 $ - $ 146,716 Current portion of compensated absences payable 329,452 16,969 346,421 Total current liabilities $ 476,168 $ 16,969 $ 493,137 Noncurrent liabilities Noncurrent portion of long-term liabilities $ 220,981 $ 13,308 $ 234,289 Noncurrent portion of long-term capital liabilities 1,686,015 - 1,666,015 Noncurrent portion of compensated absences 129,278 5,657 134,935 Total noncurrent liabilities $ 2,036,274 $ 18,965 $ 2,055,239 Total liabilities $ 2,512,442 $ 35,934 $ 2,548,376 NET ASSETS Invested in capital assets, net of related debt $ 2,310,898 $ 290,900 $ 2,601,798 Restricted for capital projects 65,249 - 65,249 Restricted for debt service 207,722 207,722 Restricted for special projects 8,016,019 - 8,016,019 Restricted for other purposes - 69,988 69,988 Unrestricted 1,806,487 568,060 2,374,547 Total net assets $ 12,406,375 $ 928,948 $ 13,335,323 Total liabilities and net assets $ 14,918,817 $ 964,882 $ 15,883,699 Jefferson County,Montana Statement of Activities For the Fiscal Year Ended June 30,2010 Net(Expenses)Revenues and Changes in Net Assets Program Revenues Primary Government Operating Capital Business- Charges for Grants and Grants and Governmental type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary government: Governmental activities: General government $ 3,056,626 $ 451,934 $ 272,060 $ 30,150 $ (2,302,482) $ - $ (2,302,482) Public safety 2,332,824 329,732 660,362 - (1,342,730) - (1,342,730) Public works 2,401,146 - 665,993 - (1,735,153) - (1,735,153) Public health 519,585 39,949 143,628 - (336,009) - (336,009) Social and economic services 154,877 - - - (154,877) - (154,877) Culture and recreation 468,238 20,160 1,684 - (446,394) - (446,394) Housing and community development 250,880 - - - (250,880) - (250,880) Conservation of natural resources 148,723 - - - (148,723) - (148,723) Debt service -interest 66,672 (66 672) (66 672) Total governmental activities $ 9,399,572 $ 841,775 $ 1,743,727 $ 30,150 $ (6,783,920) $ - $ (6783920) Business-type activities'. Solid Waste $ 700,125 $ 21,499 $ - $ - $ - $ (678,626) $ (678,626) Total business-type activities $ 700,125 $ 21,499 $ - $ - $ - $ (678,626) $ (678626) Total primary government $ 10,099,697 $ 863,274 $ 1,743,727 $ 30,150 $ (6,783,920) $ (678,626) $___L462 5461 General Revenues: Property taxes for general purposes $ 4,725,671 $ 776,740 $ 5,502 411 Miscellaneous 128,513 79,935 208,448 Interest/mveslment earnings 94,225 20 94,245 . PILT 886,716 - 886,716 State entitlement 654,606 - 654,606 Grants and entitlements not restricted to specific programs 544 - 544 Local Option Tax 442,219 - 442,219 Licenses and Permits 136,283 - 136,283 Contributions&donations 206,136 - 206,136 Gain(loss)on sale of capital assets 2,400 - 2,400 Transfers-net (20,000) 20,000 Total general revenues,special items and transfers $ 7,257,313 $ 876,695 $ 5,134,008 Change in net assets $ 473,393 $ 198,069 $ 671,462 Net assets-beginning $ 11,932,982 $ 730,879 $ 12,663,861 Net assets-end $ 12,406,375 $ 928,948 $ 13,335,323 Jefferson County,Montana Balance Sheet Governmental Funds June 30,2010 Hard Rock Saddle Other Public Mina Trust South Hills Mountain Governmental Total Governmental General Fund Road Safety Account PILT RSID RSID _ Fund. _ Funds ASSETS Current assets: Cash and investments $ 412,954 $ 212,400 $ 309,256 $ 3,305,975 $ 1,938,640 $ 105,324 $ 24,587 $ 2207,775 $ 8,516,911 Taxes and assessments receivable,net 132,770 89,045 328154 - - 4,079 204 346,675 909927 . Special assessments receivable deferred - - - - - 700,000 405,000 - 1,105,000 Notes and loans receivable - - - 145,112 - - - - 145,112 Due from other funds - - 18,065 109,515 71,946 - - - 199,526 Due from other governments 57,012 - _ 12,125 - - - 27,796 96,933 Total current assets $ 602,736 $ 301,445 $ 665,600 $ 3,560,602 $ 2,010586 $_.609,403 $ 429,791 $ 2,584,246 $_ 10964,409 Total assets $ 602,736 $ 301,445 $ 665.600 $ 3,560602 $ 2010,586 $ 809,403 $ 429791 $ 2584,246 $ 10,964,409 LUIBILITIES Current liabilities. Due to other funds $ - $ - $ - $ - $ - $ - $ - $ 199,526 $ 199,526 Defamed revenue 132,770 89,045 326,154 704,079 405204 _ 348,675 2,005927 Total current liabilities $ 132,770 $ 89,045 $ 326,154 $ - $ -_$ 704,079 $ 405_204 $ 548,201 $ 2,205,453 Total liabilities $ 132,770 $ 89,045 $ 326,154 $ - $ _ - $ 704,079 $ 405,204 $ 548,201 $ 2,205,453 FUND BALANCES Reserved for debt service $ - $ - $ - $ - $ - $ 105,324 $ 24,587 $ 77611 $ 207.722 Reserved for capital projects - - - - - - - 65.249 65.249 Unreserved reported in general fund 469,966 - - - - - - - 469,966 Unreserved reported in special revenue funds -- _ - 212,400 339 446 3,560,602 2,010 586 - - 1,892,985 8,016019 _ Total fund balance $_ 469,966 $ 212,900 $ 339,446 $ 3,560,602 $ 2,010586 $_, 105,324 $ 24,587 $ 2,038045 $__ 8,758,958 Total liabilities and fund balance $ 602736 $ 301,445 $ 665,600 $ 3560,602 $ 2,010,586 $ 809403 $ 929,]91 $ 2,584,246 $ 10,964,409 • Jefferson County, Montana Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets June 30, 2010 Total fund balances - governmental funds $ 8,758,956 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. (Does not inlude $275,216 of capital assets relating to the Internal Serivice Fund) 3,868,413 Property taxes receivable will be collected this year, but are not available soon enough to pay for the current period's expenditures, and therefore are deferred in the funds. 2,005,927 An internal service fund is used by management to charge the costs of providing services within the government. The assets and liabilities of the internal service funds are included in governmental activities in the government-wide statement of net assets 268,852 Long-term liabilities are not due and payable in the current period and therefore are not reported as liabilities in the funds. (Does not include $16,669 of long-term debt relating to the Internal Service Fund) (2,495,773) Total net assets - governmental activities $ 12,406,375 Jefferson County,Montana Statement of Revenues,Expenditures,and Changes in Fund Balances Governmental Funds For the Fiscal Year Ended June 30,2010 Hard Rock Saddle Other Total Mine Trust South Hills Mountain Governmental Governmental General Fund Road Public Safety Account PILT RSID RSID Funds Funds REVENUES Taxes and assessments $ 1,096,649 $ 392,671 $ 1,477,515 $ - $ - $ 72,659 $ 42,860 $ 1,654,813 $ 4,737,167 Licenses and permits 2,360 - 450 - - - - 8,795 11,605 Intergovernmental 315,892 541,636 470,656 153,646 886,716 - - 1,022,671 3,391,217 Charges for services 167,241 2,855 212,459 - - - - 334,248 716,803 Fines and forfeitures 145,286 - - - - - - - 145,286 Miscellaneous 50,561 35,293 38,370 - - - - 41,371 165,595 Investment earnings 41,500 - 50,681 - 284 207 3,163 95,835 Total revenues $ 1,819,489 $ 972,455 $ 2,199450 $ 204327 $ 886,716 $ 72,943 $ 43,067 $ 3,065,061 $ 9,263,508 EXPENDITURES General government $ 2,170,913 $ 1,669 $ - $ - $ 9,097 $ - $ - $ 401,623 $ 2,583,302 Public safety 65,925 - 1,991,676 - - - - 190,798 2,248,399 Public works - 1,179,827 - 2,640 - - - 1,145,539 2,328,006 Public health 46,062 - - - - - - 472,739 518,801 Social and economic services 7,980 - - - - - - 146,897 154,877 Culture and recreation - - - - - - - 458,998 458,998 Housing and community development - - - 167,150 - - - 83,730 250,880 Conservation of natural resources 148,723 - - - - - - - 148,723 Debt service -principal 5,618 - - - - - 115,000 28,318 148,936 Debt service -interest 2,838 - - - - 30,687 19,670 13,477 66672 Capital outlay 116,612 79,996 288,120 - - - 227,000 711,728 Total expenditures $ 2,564,671 $ 1,261492 $ 2,279,796 $ 159,790 $ 9,097 $ 30,687 $ 134,670 $ 3,169,119 $ 9619,322 Excess(deficiency)of revenues over expendi $ (745 182) $ (289,037) $ (80,346) $ 34,537 $ 877,619 $ 42,256 $ (91,603) $ (104,058) $ (355,814) OTHER FINANCING SOURCES(USES) Proceeds of general long term debt $ 65,092 $ - $ - $ - $ - $ - $ - $ 398,721 $ 463,813 Proceeds from the sale of general capital asset disc - - - - - - - 2,400 2,400 Transfers in 763,817 143,207 63,554 - 500 - - 148,633 1,119,711 Transfers out (20,000) (814,941) (349326) (1,184,267) Total other financing sources(uses) $ 828,909_$_. _ 143,207 $ 43,554 $ - $ (814,441) $ - $ - $ 200,428 $ 401,657 Net Change in Fund Balance $ 83,727 $ (145,830) $ (36,792) $ 34,537 $ 63,178 $ 42,256 $ (91,603) $ 96,370 $ 45,843 Fund balances-beginning $ 386,239 $ 369,408 $ 376,238 $ 3,526,065 $ 1,953,055 $ 63,068 $ 116,190 $ 1,922,850 $ 8,713,113 Restatements (11,178) (5,647) 16,825 Fund balances-beginning,restated $ 386,239 $ 358,230 $ 376,238 $ 3,526,065 $ 1,947,408 $ 63,068 $ 116,190 $ 1,939,675 $ 8713,113 Fund balance-ending $ 469,966 $ 212,400 $ 339,446 $ 3,560,602 $ 2,010,586 $ 105,324 $ 24,587 $ 2,036,045 $ 8,758,956 Jefferson County,Montana Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30,2010 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances-total governmental funds $ 45,843 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 711,728 Depreciation expense (204,584) 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. Proceeds from the sale of capital assets (2,400) Gain on the sale of capital assets 2,400 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Donated capital assets 30,150 Long-term receivables(deferred revenue) 472,547 The change in compensated absences is shown as an expense in the Statement of Activities (43,901) Repayment of debt principal is an expenditures in the governmental funds, but the repayment reduces long-term debt in the Statement of Net Assets: Long-term debt principal payments 14B,936 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: -Proceeds from the sale of long-term debt (463,813) Termination benefits are shown as an expense in the Statement of Activities and not reported on the Statement of Revenues,Expenditures and Changes in Fund Balance: Other post employment benefits-annual required contritotwon (220,981) Internal service funds are used by management to share the costs of certain activities,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. (2,532) Change in net assets-Statement of Activities $ 473,393 0 • Jefferson County,Montana Balance Sheet Proprietary Funds June 30, 2010 Governmental Activities Internal Service Solid Waste Totals Funds ASSETS Current assets: Cash and investments $ 484,202 $ 484,202 $ 10,305 Taxes and assessments receivable, net 119,642 119,642 - Accounts receivable-net 150 150 - Total current assets $ 603,994 $ 603,994 $ 10.305 Noncurrent assets: Restricted cash and investments $ 69,988 $ 69,988 $ - Capital assets-land 59,399 59,399 - Capital assets-depreciable, net 231,501 231,501 275,216 Total noncurrent assets $ 360,888 $ 360,888 $ 275,216 Total assets $ 964,882 $ 964,882 $ 285,521 LIABILITIES Current liabilities: Current portion of compensated absences payable $ 16,969 $ 16,969 $ 11,168 Total current liabilities $ 16,969 $ 16,969 $ 11,168 Noncurrent liabilities: Noncurrent portion of long-term liabilities $ 13,308 $ 13,308 $ - Noncurrent portion of compensated absences 5,657 5,657 5,501 Total noncurrent liabilities $ 18,965 $ 18,965 $ 5,501 Total liabilities $ 35,934 $ 35,934 $ 16,669 NET ASSETS Invested in capital assets, net of related debt $ 290,900 $ 290,900 $ 275,216 Restricted for other purposes 69,988 69,988 - Unrestricted 568,060 568,060 (6,364) Total net assets $ 928,948 $ 928,948 $ 268,852 Total liabilities and net assets $ 964,882 $ 964,882 $ 285,521 0 0 Jefferson County, Montana Statement of Revenues, Expenses, and Changes in Net Assets Proprietary Funds For the Fiscal Year Ended June 30,2010 Governmental Business-Type Activities-Enterprise Funds Activities Internal Service Solid Waste Totals Funds OPERATING REVENUES Charges for services $ 21,498 $ 21,498 $ 106,204 Miscellaneous revenues 79,936 79,936 18,156 Special assessments 770,123 770,123 - Totaloperatingrevenues $ 871,557 $ 871,557 $ 124,360 OPERATING EXPENSES Personal services $ 323,335 $ 323,335 $ 126,157 Supplies 68,537 68,537 21,324 Purchased services 248,849 248,849 17,176 Fixed charges 22,902 22,902 - Depreciation 36,502 36,502 6,791 Total operating expenses $ 700,125 $ 700,125 $ 171,448 Operating income (loss) $ 171,432 $ 171,432 $ (47,088) NON-OPERATING REVENUES (EXPENSES) Taxes/assessments revenue $ 6,617 $ 6,617 $ Interest revenue 20 20 Total non-operating revenues (expenses) $ 6,637 $ 6,637 $ - Income(loss)before contributions and transfers $ 178,069 $ 178,069 $ (47,088) Transfers in 20,000 20,000 44,556 Change in net assets $ 198,069 $ 198,069 $ (2,532) Net Assets-Beginning of the year $ 730,879 $ 730,879 $ 271,384 Net Assets-End of the year $ 928,948 $ 928,948 $ 268,852 COUNTY OF Jefferson County STATEMENT OF CASH FLOWS PR_OPRIETARY FUNDS FISCAL YEAR ENDED JUNE 30, 2010 Governmental Business-type Actwities, I Activities Major Enterprise Fonds Nonmajor 54110 � Enterprise_ r i _ Internal _ -- Description Solid Waste - -- - Funds Totals Service CASH FLOWSFROM OPERATING ACTIVITIES _ _ _ ,. Cash received from-customers-_ (._ 819,05208 _- _ _L_ _0.00 819,05208 000 Cash paldto suppliers 1340287.81) _ 0.00) (34Q287 81L 53850005) Cash pad to em loyees �. (L2t5 971.26) .0.00 (326 6]1 26) �0 955.43) re Cash received from intelfund services provded _.. _ 0.00 _0 00T 124 360.48 Cash paid for interfund services usetl _ 000 000. 0.00 Net cash prgvitled(used)by operating activities 152,793.01 ' 000 i1 0.00 ' OOO 0.00 152,793.01 45.09500 LASH FLOWS FROWN ONCAPITAL FINANCING ATransfers sfrom to-pihe funds 20000.00 - _.I _ _ 0_00 -� _ � _. 20,000 00� 44,556]6 Subsidies frro_m taxestandfolhergovembrents 0.00 6,61]051_ 6,61].05 --- - 0.00 __. ._ __0001_ ___ 0_00 0.00 Net cash provided(used)by capital and related financing adivHies _ 26,6)705 0.00 ,0001 000 000 26,617.05 44,556.76 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES _ Proceeds from debt _ !.,._ 0.00 0001 0.00 Capital contributions -- _ 0.00 000 _0.00 Purchaseslac uuVitlon/construction of capital assets -_(16.045.00), _. __. _ -_ _. _ ___0,001 _ L6,045.00)_ _ 0to Principal on debt _.- -_ - ... _. _. _ __ _. .. +_ 0.00 _ 00011 _ _ ow Interest a d on_deb[ _ - _ -0.00 tf O 0.00 Capital lease down payment _._.. . j __. _ 1__ ____ 0.00 -000 0.00 Proceeds from sales of capital assets 0.00 0.00 0 00 Net cash provided(used)by capital and related financing activities _. 16.045001 0.00 0.00 0.00 000 16,045.001 0.00 CASH FLOWS FROM INVESTING ACTIVITIES 'I. _. - Proceeds from sales of investments_. _ _ _ _1__ _ 00000y_ _ 0.00 ' 000 Purchase of investments :... __ _ 0.001 _ 000 000 Interest earnings -�- _ _ 1955. _ 0 Lo 19.55 0.00 Net cash provided(used)by inve5ling acivities 19.55 0.00 000 0.00 000 . 19.55: 0.00 Net increase(decrease)in cash and cash equivalents _ .163,384.61 . 0.00: _ 0.00. 0,00 _ _ 0.00_ 163,384.61 �B 24) Cash antl cash equivalents-July i, 2009 as previously l 39.805 41 0,00 39.805 Li 10,842.85 Gash and cash equivalents-June 30, 2010 -_ 554 190 02 0.00 0.00 0 00 0.00 554 190 02 10 304.61 Reconciliation of operating income to net cash I provided(used by operating activities; _ _ _ __ _ _ _ __ _ - l __. _ -_ L_ - - _..- 171,432 1311 _ (47 West) Operabn Income 1]1432.13 0.00 _ _ _ Adjustments to reconcile opemllng income to net cash ". provided_(used)by operatl�adw'ties _ _ __ . _ _. - 36.50200 6,791,33 _Derreciation expense_ _ i_ 36,50200 '�� __ _.. -�. _ _- � __._. _- 0.00 OPEB 13,308_00" increase)Decrease in accounts receivable (52,505,60)'_ _ . 0,00 ._(52,50560)1 000_ Alncease Decrease in intergovernmental reCevables', _ _ _ _ 0.00 t goo 0.00 .(Increase Decrease in due from other funds _ _ 0.00 0,00 000 Increase in allowance for uncollectible accounts _ _ _ 0.00 0001 0,00 (Increase)decrease in inventories_ _._ . . 0,00 ON 0.00 (Increase)decr mu,inyreped items _ L _ _ _ 0.00 _ _0 00 _ 0,00 Increase decrease)'_ncustomerdepasls 0. - 0.00 000 00{ _ _ Increase(decrease in accoun�ayable {12.634]9)- _ O.00i_- (12,83479)1 _. ._ 792.49 Increase decrease to com atedabsences a '108.73 0_001 (3,10873)1 15.03) -( L pens -_ pay W ) Increase_(Decrease)in Intergovernmental payables J _ 0,00 _ 0,001 0.00 Increase(decrease)in due to other funds 0.00 000 1. coo ._ Total adjustments _ _-_ 18639.12 0.00 0.00 0.00 0.001 31947.12 1,99381 g ti _ 501 45095.00 Net cash provi tletl(used)by operating acvties_ 152 193.01 000 000 0 00 0 00 13946 Noncash investing,capital,and financing a0vities Bono.ng untler capital lease _ _ _. 0,00 0001__ 000 Contributions of capita 1.assets from government _ 0.00 , 000 000 _Purchase of equipmenlon account _ _ 0.00 000 0.00 Increase in fair value of Investments 0.00 0.00 0.00 Capital asset made-ins _. _ _ - _.0 00. -� -0 00_, - 0.00 •20- Jefferson County, Montana Statement of Fiduciary Net Assets Fiduciary Funds June 30, 2010 Pension Investment Private Purpose Agency Trust Funds Trust Funds Trust Funds Funds ASSETS Cash and short-term investments $ 50 $ 5,222,138 $ 24,094 $ 2,842,583 Receivables: - - Taxes 1,670,329 Total receivables - - - 1,670,329 Total assets $ 50 $ 5,222,138 $ 24,094 $ 4,512,912 LIABILITIES Warrants payable $ - $ - $ - $ 1,415,746 Accounts payable 50 - - 781,936 Refunds payable and others - - - 50,501 Due to other governments - - 20,460 2,264,729 Total liabilities $ 50 $ - $ 20,460 $ 4,512,912 • Assets held in trust $ - $ 5,222,138 $ 3,634 Jefferson County, Montana Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Fiscal Year Ended June 30, 2010 Private Investment Trust Purpose Trust Funds Funds ADDITIONS Contributions: Contributions to Investment Trust Fund $ 6,538,858 $ 20,245 DEDUCTIONS Distributions from investment trust fund $ 6,402,287 $ 14,280 Change in net assets $ 136,571 $ 5,965 Net Assets - Beginning of the year $ 5,085,567 $ (2,331) Net Assets - Beginning of the year - Restated $ 5,085,567 $ (2,331) Net Assets - End of the year $ 5,222,138 $ 3,634 s • COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entitv 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 normatly 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- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 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 rash is received by the government. Taxes and assessments receivable remaining uncollected at year end 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 Trust Fund-This is the government's hard rock mine trust account. It accounts for all financial resources of the hard rock trust. PILT Fund-this is the government's PILT fund. It accounts for all financial resources of the PILT fund. South Hills RSID Debt Service Fund-This is the governments RSID fund. It accounts for all financial resources of this debt service fund. Saddle Mtn.RSID Debt Service Fund-This is the governments RSID fund. It accounts for all financial resources of the debt service fund. The government reports the following major proprietary funds: Solid Waste Fund-This fund is used to account for the operating and nonoperating revenues and expenses of the solid waste system. 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. -24- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 7. 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 lending/borrowing arrangements outstanding at fiscal year end are referred to as either"due tolfrom other funds"(i.e.,the current portion of intertund loans)or"advances tolfrom other funds"(i.e.,the non-current portion of intertund 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- • COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. D. Assets liabilities and net assets or equity-cont. 5. 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, other than infrastructure assets,are defined by the County as assets with an initial cost of more than$15,000.00 and an estimated useful life in excess of one year. 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 114 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. T. 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- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 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) C. Explanation of certain differences between the proprietary fund statement of net assets and the government-wide statement of net assets. The proprietary fund statement of net assets includes a reconciliation between net assets-total enterprise funds and net assets of business- type 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). .27. COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 3- COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information The County adopts an annual budget for all 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 accounting is(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 Fund 7030-Revenue is received from deductions taken from participating employees'pay. The deductions are taken on the calendar year. The expenses may be paid before all revenue is received per section 125 rules. -28- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 4. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments As of June 30,2010,the government had the fallowing investments: Weighted Averaae Investment Type Fair Value Maturity(Years) U.S.Treasuries $2,294,505.04 Repurchase Agreements $302,362.79 State Short-Term Investment Pool(STIP) $12,942,550.27 Total fair value 15,539,418.10 Portfolio weighted average maturity Interest rate risk. In accordance with its investment policy,the County manages its exposure to declines in fair values by limiting the weighted average maturity of its investment portfolio to less than 1 year. Credit risk. State law authorizes the County to invest in the State Short-Term Investment Pool(STIP);repurchase agreements; registered warrants of the County or of municipalities or school districts located in the County;U.S.government treasury bills, notes, bonds and other treasury obligations such as state and local government series;general obligations of certain agencies of the United States such as Federal Home Loan Bank;and U.S.government security money market funds if the fund meets sertain conditions. Credit risk is minimized by compliance with State law. Concentration of credit risk. The County investment policy does not allow for an investment in any one issuer that is in excess of 10 percent of the government's total investments. Custodial credit risk. In the case of deposits,this is the risk that in the event of a bank failure,the government's deposits may not be returned to it. For an investment,this is the risk that,in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. State law governs the amount and types of security required to cover that portion of the deposits which is not guaranteed or insured according to law. Per state law,when negotioatiable securites are furnished,such securities may be placed in trust and the trustee's receipt may be accepted in lieu of actual securities when such receipt is in favor of the treasurer or town clerk and his successors. Sections 7-6-202 and 7-6-206,MCA severely limit the types of investments and time deposits which are permitted by the County. Compliance with these statutes minimizes the County's custodial credit risk. B. Amounts due to and due from other funds Due from other funds and due to other funds consist(s)of the following: ccount Number 131XXX Account Due from Fund 7030 20460.48 Due to Fund 1000 20460.48 Due from Fund 2952 18065.22 Due to Dund 2300 18065.22 Due from Fund 2599 76771.39 Due to Fund 2895 76771.39 Due from Fund 2598 32743.84 Due to Fund 2895 32743.84 Due from Fund 2290 4979.46 Due to Fund 2900 4979.46 Due from Fund 2250 5437.34 Due to Fund 2900 5437.34 Due from Fund 2160 506.55 Due to Fund 2900 506.55 Due from Fund 2510 1979.30 Due to Fund 2900 1979.30 Due from Fund 2511 5961.00 Due to Fund 2900 5961.00 Due from Fund 2512 1980.00 Due to Fund 2900 1980.00 Due from Fund 2514 8431.07 Due to Fund 2900 8431.07 Due from Fund 2517 1274.98 Due to Fund 2900 1274.98 Due from Fund 2518 990.00 Due to Fund 2900 990.00 Due from Fund 4990 40406.59 Due to Fund 2900 40406.59 Total Due From Other Funds 219987.22 Total Due From Other Funds 219987.22 •29- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 4. DETAILED NOTES ON ALL FUNDS-cont. C. Capital assets Capital asset activity for the fiscal year ended June 30,2010 was as follows. Beginning Ending Balance Increases Decreases Balance Governmental activities: Capital assets not being depreciated Land 84,080.00 30,150.00 0.00 114,230.00 Construction in progress 0.00 0.00 0.00 0.00 Total capital assets not being depreciated 84,080.00 30,150.00 0.00 114,230.00 Capital assets being depreciated Buildings 3,462,619.55 65,416.50 (16,034.82) 3,512,001.23 Intangibles/works of art 0.00 0.00 0.00 0.00 Improvements other than buildings 43,848.50 256,341.50 0.00 300,190.00 Machinery and equipment 2,663,664.94 611,616.41 (192,197.60) 3,083,083.75 Infrastructure 0.00 0.00 0.00 0.00 Total capital assets being depreciated 6,170,132.99 933,374.41 (208,232 42) 6,895,274.98 Less accumulated depreciation for: Buildings (1,637,180.36) 16,034.82 (41,23626) (1,662,381.80) Intangibles/works of art 0.00 0.00 0.00 0.00 Improvements other than buildings (6,416.00) 0900 (2,770.82) (9,186.82) Machinery and equipment (1,494,292.32) 1921197,60 (168,582.48) (1,470,677.20) Infrastructure 0.00 0.00 0.00 0.00 Total accumulated depreciation (3,137,888.68) 255,341.50 (212 589.56) (3,142,245.82) Total capital assets being depreciated 3,032,244.31 1,189,715.91 (420,821.98) 3,753,029.16 Governmental activities capital assets net 3,116,324.31 1,219,865.91 (420,821.98) 3,867,259.16 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 59,399900 Capital assets being depreciated Buildings and system 0.00 I ntangibles/works of art 0.00 Improvements other than buildings 364,588.48 364,588.48 Machinery and equipment 367,255972 16,045.00 383,300.72 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 731,844.20 16,045.00 0.00 747,889.20 Less accumulated depreciation for: Buildings and system 0.00 Intangibles/works of art 0.00 Improvements other than buildings 274,390.31 17,654.31 292,044.62 Machinery and equipment 205.496.36 18,846.68 224,343.04 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 479,886.67 36,500.99 0.00 516,387.66 Total capital assets being depreciated 1,211,730.87 52,545.99 0.00 1,264,276.86 Business-type activities capital assets net 1,271,129.87 52,545.99 0.00 1,323,675.86 -30- i • COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 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 36,994.33 Public safety 84,425.52 Public works 73,140.12 Public health 784.38 Social and economic services Culture and recreation 9,239.69 Housing and community development Conservation of natural resources Uncatagorized Total depreciation expense-governmental activities 204,584.04 Business-type activities. Water utilities Sewer utilities Solid Waste services 36,500.99 Ambulance services Total depreciation expense-business-type activities 36 500.99 D. Ooeratina leases The County leases certain facilities and equipment under noncancelable operating lease arrangements. Total costs of the leases for the fiscal year ended June 30,2010 were$5940.00 The future minimum lease payments for these leases are as follows: Year ending June 30 Amount 2011 5,940.00 2012 5,940.00 2013 5,940.00 2014 5,940.00 2015-Dec.2015 8,910.00 Total 32,670.00 E. Lona-term debt The County has assumed the following long-term debt: 1. General Obligation Bonds Bonds payable at June 30,2010 are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Date Rate years maturit issued June 30 20 serial oavment Clancy EI#1 1-AOr 4_2 6/15/2012 2350000 605000 280000 Whitehall 4-47 3-May 3.4 6/1/2011 826000 200000 100000 Boulder EI#7 1!15!2001 4.35 7!1!2021 1243000 910000 55000 Mt. City EI#27 May-00 6.8 7/1/2020 2416000 1685000 115000 Mt.City EI#27 6-Apr 4.0/6.8 7/1/2020 1710000 1380000 125000 Total G.O.Bonds 8545000 1 4780000 675000 -31- COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 4. DETAILED NOTES ON ALL FUNDS-cont. E. Lone-term debt-cent. 2. Revenue Bonds Bonds payable at June 30,2010 are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Oate Rate years maturity issued June 30 20 serial payment Total Revenue Bonds 0 0 3. Special Assessment Bonds Bonds payable at June 30,2010 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 South Hills#2503 Au .2007 3 20 Jul-27 783000 700,000 45,281 Saddle Mountain#2506 Nov.2007 3.25 20 Nov.27 537000 405,000 26,363 Total So.Assess.Bonds 1,105,000 71,644 4. Contracts,notes,or loans Date of Interest Last Purpose Original Amount Date of Issue Rate Outstanding 613 012 01 0 Payment Renovation and equip ment 300000 5!1512009 3.25% 158,010 Feb-10 Owest 911 equipment 201549.58 Dec-08 100,675 10-Jun Total 258,685 F. Property leased to others The following represents property owned by the County which is leased to other governments,organizations,or individuals for specific purposes: Whom leased to Description of leased property Duration of lease Minimum annual payment Boyd Andrew Comm.S.. 9.25 ac.Sw1/4 Sec.33,T6N,R4w Exp.2016-opt,mnew01 to 2026 1,200 Jeff,Co.Public Library pietdct Bouloer Library Exp.7-2-2D29 1 Bldr RwerlElkhom-Hadley Park Portion of Parcel in JH Evans Add-Bldr Exp,1.17-2017 1 AI Martini Airport-Boulder Exp,5-1-2019 1 Helena Snowtlriflers Basin Creek Rd.-ride snowmobiles Exp.9-1-2012 1 Stale of MO ona-OOR Assessor.7c s,oce Exp.6-30-2011 6,989 YESCO-Outdoor Media Parce110'x 46'-Basin 1013112012 660 -32- 0 0 COUNTY OF Jefferson County NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2010 4. DETAILED NOTES ON ALL FUNDS-cont. G. Pendina Liti ation 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 1 2 3 See Attached Letter 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 adjustments During the current fiscal year, adjustments relating to prior year's transactions were made to the fund balance and retained earnings accounts. The following is a schedule of these adjustments: Fund Amount Reason for adjustment 2513 5,646.80 South Holmes Gulch RSID not created-loan written off as per memo from Commission 2900 5,646.80 South Holmes Gulch RSID not created-loan written off as per memo from Commission 2502 8,787.50 Correction of claims per Commission clarification of Res. 12-07;23-06;17-07 2110 8,787.50 Correction of claims per Commission clarification of Res. 12-07;23-06;17-07 2507 190.00 Correction of claims per Commission clarification of Res. 12-07;23-06;17-07 2110 190000 Correction of claims per Commission clarification of Res. 12-07;23-06;17-07 2504 2,200.00 Correction of claims 2er Commission clarification of Res.12-07;23-06;17-07 2110 2,200.00 Correction of claims per Commission clarification of Res. 12-07;23-06;17-07 Total 0.00 I. Pension and retirement plans The entity participates in the Montana Public Employees Retirement System, Employer share of the Sheriffs 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 Count /Cit (Town 190,910.97 186,321.33 377,232.30 b. Sheriffs Retirement System Count 77.136.67 70,501.91 147,638.58 c. Teacher's Retirement System County) 0.00 d. Other 0.00 Total 268,047.64 256,823.24 524,870.88 -33- Jeffersolf county Attorne?s Office Matt Johnson, County Attorney Kellie J. Doherty, Paralegal-Investigator mjohnson@jeffcamt.gov kdoherty�ajeffco.mt.gov Dennis G. Owens, Chief Deputy 41t Jessica Kirsch,Victim Advocate/ dowens@d'effco.mt.gov Legal Assistant Greg Beebe, Deputy County Attorney jkirschCa1jjeffco.mt.gov gbeebe(2je co.mt.gov PO Box H Boulder MT 59632 Phone: /406)225-4010 Fax: (406)2254049 August 30, 2010 Bonnie Ramey Jefferson County Clerk and Recorder PO Box H Boulder MT 59632 Re: Litigation Pending against Jefferson County andl or County Agencies My review of our records indicates that the following matters are currently pending against Jefferson County andlor its agencies: (A) Schmaus v. Jefferson County: The plaintiff in this matter is suing Jefferson County over a historical road that the plaintiff asserts is a county road. To date, this matter is awaiting trial. Litigation is being defended vigorously. The likelihood of losing is remote, but if the County loses, costs are estimated at$25,000.00. (B) Gilmer v.Jefferson County: Theplaintiffin this matter is suing Jefferson County over a right of way, the Elkhorn road The County is trying to improve the roadway, but plaintiff's argue that the roadway is prescriptive, meaning that the County cannot exceed the current width of the roadway. The County has yet to be officially served with anew petition. The County has an excellent chance of winning. If the county loses the case, liability would only be in attorney's fees not to exceed$5,000.00. (C) Hustad v. Jefferson County: The plaintiff issuing over abandonment of a road as well as access to his property he is trying to develop. The case is being defended vigorously. The matter has yet to be scheduled by the Courtfor trial. The chances of plaintiff winning are slim on most issues. However, liability in this matter could Page 2. . reach a range of approximately$300,000.00 if the County does lose. (D) LaVigne v. Jefferson County: The plaintiff issuing over Jackson Creek Road. The Defendant argues that it is not a county road. This matter has yet to be scheduled for Trial. Jefferson County will defend this lawsuit vigorously. The chances of Plaintiff winning is slim and liability in this matter is expected to be under $30,000.00. (E) Robert Anderson et. al v. Jefferson County: Plaintiff is suing over subdivision improvements that are allegedly inadequate. The County has yet to be served with a summons. Jefferson County will defend this lawsuit vigorously. Liability in this matter is expected to be under$50,000.00. (F) Jefferson County v. DEQ: Jefferson County has sued the State of Montana to force DEQ to consult prior to issuing an EIS on a transmission tine project. If the County loses, there is a possibility ofattorneys fees, but those should not exceed$5,000.00. (G) Stately v. Jefferson County: Plaintiff has sued Jefferson County over an alleged wrongful death action. Jefferson County is defending vigorously and is being covered by both the City of Boulder insurance (MMIA) and the County insurance (MACO). Estimated exposure should not exceed the insurance deductible of $10,000.00. If you have any further questions,feel free to call at any time. Sincerely, Mathew Jo son Jeffers9K County Attorney a COUNTY OF Jefferson County N TO THE BASIC FINANCIAL STATEMMS FISCAL YEAR ENDED JUNE 30, 2010 5. BOC 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 1031.00 Airports M52 10260.57 10986.24 Libraries M32 4540.83 7115.50 Health M12 12739.96 60261.50 Local schools M)9 L79 Welfare M89 84229.95 L89 93018.41 Other 2. Salaries and Wages-Report here the total salaries and wages paid to all employees of your I Amount-Omit cents government before deductions for social security,retirement,etc. Include also salaries and wages 3,935,924.29 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 durina the fiscal year Outstanding as of June 30,20 Purpose July 1,20 issued Retired General Obli ation Revenue bonds 19A 29A 39A 41A 44A Water unlit 19X 29X 39X 41% 44X Sewer utility 19C 29C 39C 41C 44C Gas utility 19B 29B 39B 41B 44B Electric utlll 19X 29X 39X 41% 44X All other B.Short-term debt T e Begs nnin o fiscal ear End of fiscal 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. T e o ands Amount—Omits cents W61 General fund 1000 412,953.59 W61 Special revenue funds 2000 7,830,982.86 wo1 Debt Service funds 3000 207,722.90 W31 Capital projects funds 4000 65,248.59 W61 Enterprise funds 5000 554,190.02 Internal services funds 6000 10,304.61 Trust and agency funds 7000 8,088,864.81 Permanent funds 8000 Total cash all funds 17,170,267.38 Form BOG1 -34- NOIIVWMO :INI ANVIN3W31ddns a3mno3ti COUNTY OF Jefferson County-- GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2010 y- _ —LVARIANCE WITH BUDGETED AMOUNTS I FINAL BUDGET Account ( - _- - -- _ ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 300I31200D ,REVENUES _ Taxes: 110Property taxes 104,328 00 739.101.86 654 430.25 84,671.61 -_. 314140 Local option taxes _ - -432,000 00,- _. 432 000.00 442,219.01 1 t0 219.0.1 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 323D50 Other permits - _ _ 1,300.00 130000 2,360,25 1,060.25 'Intergovernmental revenue(See supplemental ' section for detail) _ 331000_ Federal grants 36,71200 _ _- 36712001 36,71200 _ 0.00 332000 Federal shared revenues_ 48000 _ 48000.11 544.30.L.__ 64.30 334000 State 9 188848-94 (7,648.56 335000 _State shared revenues 96,832 1010 . 196,832 50 1' 89 787.20 (7,044.91) 337000 Local rants _ --- . - 0.00 338000 Local shared revenues 0.00 _ _Charges for services _ 341000 General government ! 169,660.00 169,660.00 _ 1581213.02 (11 446.98) 34200-0 ' Public Safety _ _. -. . _. 0.00 - 343000 ! Public works _ �____ 0.00 344000 Public health _ 9,00000 9,00000 9,027.591 2759_ 345000 ! Social/economic services __ _ 0.00 346000 Culture and recreation _. - ! - _. 0.00 :Fines and forfeitures 351010 - ', Justice court -_- 139,000 00_- _ 139 000.00 143,217.70_ 4,217,70 351020 LDiStmat Court 2,74000 2740001 2,068.00 (672.00) 351030 I,City court. _ -- I__ _ 1 -_ 000. 360000 Miscellaneous 11,88800 17888001 18,907_94 7,01994 370000o. _Investment and royalty earnings _ 60,000 00 60,000 00 41,499.96 (18,500 04) Total revenues 1,111,715.11 '', 1,895,211 47 1,787,836.16 (107,375.31) EXPENDITURES _ Current: 410000 _General Government: lh. 410100 Legislative services 1 OO Personal s ervices - 307,041 42 307,041 42 .--.. ..294,811.81 _ _ —L2 229.61 - 54,477.74 7,379.26 200-8001 Su lies/services/materials,etc 61,857.00 61,857. , _ 900 I Capital outlay__ _ -. _. j 0.00 410200 Executive services _ 100'. Personal services 0.00 200-B001 Supplies/sewceVmaterials,etc _- _ 0.00 S oii Capital outlay_ _ 0.00 410300 Judicial services 100'. Personal services _ 178,01799 178,01799. _- 175,349.741 2,66825 200-800 Supplies/services/materials,etc 26,41330 26,41330: 17,740.44 8,67286 900 Capital outlay_ _ - _ 0.00 35 __ - COUNTY OF Jefferson County GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE _. BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2010 VARIANCE WITH BUDGETED AMOUNTS _ FINAL BUDGET Account -_ - _ _ - ACTUAL i POSITIVE Number Description - ORIGINAL i FINAL AMOUNTS (NEGATIVE) 410400 Administrative services 100 Personalservices j -. 0.00 200.800] Su lies/services/materials,etc .8,70500 8,705.00 5,155.18 sco Capital outlay - 0.00 410500 Financial services 100 Personal services 561,732.13 563,651 -_ 537,356,04 26,295.52 200-800 Supplies/services/materials,etc 168,568.53 . 166,649 10 159.807.25! 900 Capital outlay _ _ -_ _ __.. _ ! -- _. _--� _ 0,00 _ 410600 Elections 2001XI 48,721.64_ 3461,41 Suppliesrservices/materials,etc 69,15000 67.984,951 _ 45904.81 _ 22080.14 _ Personal services 51,01 00 900' Capital outlay_ - 0'60 410900 RBOOrds atlm.nislr2ticm 100 Personal services 121,634 00 121,634.0 _- 109 273.97_ 12,360_03 -- 200-800 Supplies/services/materials,etc 34,156 00 34,156 00 28 154.19 6,001.81 900 Capital outla 0.00 411100 Legal services too Personal services 334,313.34 334,313.34 349,021.77 '',, (14, 08.43) 200-800'. -Supplies/services/materials,eta _ 42,523.37 42,52337. 40,827_.78_ 1,69559 900/_Capital outlay_ _ _ -_ __ _ 0.00 411200 Facilities administration __ _- __ _ i oo, Personalservices 140,33612. 14033612 i. 139,315.52 1,020.60 290-600 -Supplies/services/materials,etc __.. - _ -. 311953.63 294,853.63 125,495.44.. 169 9001 Capital outlay 33.963 00 61,063 00 r 116,612.23 (65 549.23) 41 Public school administration 100 Personal services _— _ 38,507 05 38,507.05 -- 38,514.74 (7.69) 200-800 Sins/services/matenals,etc 5,1128311 511283 261891 2,493.92_ 900 Capital outlay 0.00 4200M Public Safety: 4201001 1 Law enforcement services -Personal services i 000 200-8001 SUP ies/services/materials,etc _ _. _ _ __ 0.00 s00! Ca ital outlay _ - - _ _ _0.00 420200 , Detention and correction _ 100 Personalservices 0.00_ _ 2o0-BOO _Supplies/services/materials,etc -- - 0.00 900'! Capital outlay. _. 0.00 420300 Probation and parole 100 Persona services _ 0.00 _ 2o_0-800.-Supplies/services/materials,etc _ _ _ �. ___- _ 0.00 900 Camel outlay_ __ _ 0.00 420400 1 Fire protection _ Personal services _ .. . t_— 0.00 200-800_Supplies/services/materials,etc. _._ _. 18,000.00 18,000.00 : 27,379.12 'i 9,379.12) 900 Captal outlay - - _- -1. 0.00 420500 Protsclive insPectiona 100--Personal services 0.00 20O BOO; Supplies/services/materials,etc _ - 0.00 WO Capital outlay _._ _ - _ i _ 0.00 -36- COUNTY OF Jefferson County _-GENERAL __— GENERAL FUND STATEMENT OF REVENUES,_EXPENDITURES AND CHANGES IN FUND BALANCE - - BUDGET AND ACTUAL FISCAL YEAR ENDED-JUNE-310, 2010 VARIANCE WITH � BUDGETED AMOUNTS _ i FINAL BUDGET Account __ ', ACTUAL -T POSITIVE Number Description ORIGINAL FINAL •�. AMOUNTS (NEGATIVE) 420600 Civil defense too Personal services 28,19349 _ 2819349 _ 13103.09 1509040 200 BW_Supplies/services/materals_etc - 32,433 25 _ 32,433 25 _ 24 262.79 8,170A6 900 Capital outlay _ ___- 0.00 420]00 Emer envy services too Personal services ____ _ 0.00 200-8001 Su lieslservices/materials,etc_ 2,35006 235006 115169 1,198.37 _— 900 Capdaloutlay 0.00 430000 Public Works: 430100 ,I Public works administration to0 _ Personal services 000 2()0-800. Supplies/services/materials,etc 100 900 Caul outlay_ _ 0.00 430200 Road and street services 10o{_Personal services _ ;. ___. _ __{— —..- __..0.00 { 200-800 S9pplieS/Serv16eS/materials,etc_ -_ _. i__ _ .000 900 Capital outlaw 0.00 430300 Airport too Personal services _ _ _ 0.00 200-800 _S up plies/servicesrmatenals,etc _ -_1,031.00 -_ 1 031 00 0.00_ _ 1,031 00 9001 Capital outlay _ __ _ __ __ -0,00 430400 Transit systems -_ 1001 Personal services _' __ 0.00 200-800 SuDDl;es/services/materials,etc __ __ _ _ 0.00 goo Capital outlay_ -. - -. - -. . 0,00 430500 Water utilities too Personal-services __ _ 0.00 200-800'1_Supplies/serviceslmaterlals,etc 0,00 _ goof Capital.outlay 430600 Sewer utilities --- _ too, Personatsmices _-_y__ _ 000 200-600 3u lies/serviceslmatenals,etc 0.00 goo CaDnal outlay -_.-._ -. . __. 0.00 430800 Solid waste services 1 0 0 _ _ _ - Personal services __ �, 0.00 200-800 Supplies/services/materials,etc _ __- - 0.00 _-- goo, Capital outlay 430900 Cemetery services _ 1001 Personalservices _ 0.00 Zoo-Boo Su pPlieS/seNices/materia1S,etc _ _... 0.00 g00��tal outlay_ _ _.. _ _. 0.0_0 43110D Weed control 1001 Personal services -. . _ _. _ —. . ... _ 0:00 200-800 Sup li es/services/materials,_etc -__ _ _. _. �—.- 0.00 goo Capital outlay _. _-_ 0.00 4313DO Central snap services 100, services -_�'�__--. 0.00 200-8001 Supplieslservices/matenals,etc 0.00 9001, Capital outlay _ - -0.00 -37 COUNTY OF Jefferson.County_ _ GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2010 VARIANCE WITH BUDGETED AMOUNTS - - FINAL BUDGET Account ACTUAL POSITIVE - __ __. Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 440000 Public Health: 440700 Public health services T `_ 100 Personal services 0.00 200-800 SupplieslseNices/materials.eta —_ 0.00 9001 Capital outlay 0.00 440200 _Hospitals_ _ _ _ 100 Personal services __ _ _. 0.00 200-800 Supplies/services/materials,etc _ _ 0.00 900. Capital outlay _ _. _ 0.00 440300 , Nursing homes 1001 Personal services 0.00 200800: Sup plies/services/matenals,etc _ --- 0.00 900 Capital outlay _ _i L 0.00 _ 440400_ _ Mental health center 100 Personal services _ 0.00 Supplies/services/materials,etc __ r 50,945 00 I 50 945 00 46,061.67 4,883.33 900' Capital outlay 440600 Animal control services _. 100 Personal services 0.00 200-800 Supplies/5ervices/matenals,etc _. �_ _. 0,00 900. Capital outlay_ 0.00 440700 Insect and pest controls _. 1001 Personal services 0.00 .implies/services/matenals,etc +__. _ �__. 0.00 200-8001, _ 900. Capital outlay 0.00 450000 Social and Economic Servicas: 450100 Welfare _ 100 Personal services i 0.00 200-800_Supplies/services/malerials,etc _ _ _ _ 2.00000 2 000 00 1000.00 1,000.00 _ 900 Ca ital outla _ _ __ 000 450200 1 Veterans services _ 1001 Personal services _ I, _ I _ 0.00 20_0�-800 _Su�pIies/-serviC25fmate als_,e_tc _ 4,800.00 480000 980.00 _ 2,10 900 Capital Outlay____ - _.. . 000 450300 Aging services _ 1001 Personal services 0.00 200-800' Supplies/services/materials,etc _ 0.00 900 _Capital outlay _ _ _ L_ _- 000 450400 Extension services 100 Personal services 0.00 200-800'.. Supplies/serAces/matenals,etc _ _ 0.00 0.00 -38. COUNTY OF Jefferson Count' GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2010 VARIANCE WITH BUDGETED AMOUNTS _ - I FINAL BUDGET AccountI ACTUAL POSITIVE _._ __-. -_ _—.. �_— _._. Numbef Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 460000 Culture and Recreation: _ 460100 Libre services _ _too, services _ - - ': _ _0.00 200-800 Supplies/services/matenals,etc _ 0.00 9001 _Capital p outlay ' _ _ — 0.00 I, 460200 i Fairs _ 100 Personal services 0.00 200-8001. Supplies/services/materials,etc _ _ _0_00 9W_capital outlay 4603W Other community events _ tool Personal services _ - 0.00 200-6001 Suoliesrserv_ces/matenals,etc __. _ 0.00 900'. Capital outlay - _- -_ — - ._ _0.00 460400 I Parks - t00I Personal services _ __0_00 200-600 . Supplies/services/materials,etc 1 - _ 0.00 goo Capnaloutlay_ _. . - ;_ __ - _ ___0.00 460440_Participa t recreation - _ 1001 Personal services 0.00 200-600: Supplies/services/matenals,etc 0.00 goof Capital outlay _. _0.00 460450 Spectator recreation _ 100 Personal_semcas __ _ _ 0.00 200-600 Supplies/services/materials,etc _ -0.00 90cutlay _ l 0.00 470000 I Housing and Commute Development: _ 470100 Communl public facility projects _ 100� Personal services 000 200-6001 Supplies/services/materials,_etc _ - _- _ -_. -_ - 0.00 __ 900 Capnaloutlay_ --_ — i _ _0.00 410200 Housing rehabilitation 1_00, Personal services _ _ 0.00 200-600y Su liesfservices/matenals,etc _ _ - _ _ _0.00 900. Capital outlay —_ -: _. _ 0.00 _ 410300 . 'x, Economic development 500 Personal services 0.00 _ 200-800 S_upplies/services/_materials,etc _ 0.D0 900, Capital outlay_ .. _. _-_ __. _ .000 470400 TSEP/Home/Infrastructure rehabilitation _ 100_.Personal services.. _ ___.. _. _ _ -�1�. 000 200.600, Supplies/services/materials,etc _ 0.00 900j Capnaloutlay _- 000- .__-- - .89. • 0 _ COUNTY OF Jefferson County - GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2010 VARIANCE WITH -- - BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 480000 Conservation of Natural Resources: 460100 1 Soil conservation loot. Person services _ __. 0.00 200-800'. Supplies/services/materials,etc _. �i. 0.00 goo Capital Capital outlay_- _. . - __ _.. ___ 1 _.0.00 480200 I Water quality control 1001 Person_a_I services 0 Capital outla 0.00 �. 0.00 900 __. _ 200 800 Supp_lieslserviceslmatenals,etc _ 0.00 148,722,50 148,722 50 0.0- 480300 _Air quality control _ loo Personal services 0.00 200-800 Supplies/services/materials,etc _ 0.00 900 Capital outlay- 0.00 490000 Debt Service: -F 610'�nnapal .. _ ._. . _ 1 5.617.83 1,382.17 7,000 00 7 000 00 - __ 620' Interest 3,000.00 .. 3,000,00 1 2.838.17 161.83 510000 Miscellaneous 0.00 Total expenditures 2,644,755.51 2,793,478.01 '. 2,564.670 70 228,807.31 Excess of revenues over(under)expenditures (1,533,040.40) (898,266.54) (776,834.54)1 121,432.00 OTHER FINANCING SOURCES(USES) _ 381010/40 ! Proceeds from sale of>onds __ . . ___J _ _ 0.00 381010/40_ '_Discount on bonds issued - - 0.00 381 D50 I Inception of capital lease _ _ _ 0.00 381070 p _. -_L-- 96.745.471 (104,718.95) Noteslloans/inlerca issued 201,464.42 20t 464.42 f_- - 382010 J Sale of assets_ 0.00 383000 Transfers In _ 816,520_85 816,520S5 85 763,816.69 !, (52,704.16] 520000 Transfers out - 0.00 Total other-financing sources(uses) 1,017,985.27 1,017,985.27 860,562.16 (157,423.11) Net change In fund balance (515,055.13) 119,718.73 83,727.62 (35,991.11) Fund balances-July t, 2009 as previously reported _ -. _.. 386,238.68 - Prior period adjustments 0.00 'Fund balances-July 1, 2009 as restated 386,238.68 Fund balances-July 1, 2010 469,966.30 —f d0- • COUNTY OF Jefferson County 0 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 21101ROAD VARIANCE WITH FINAL BUDGETED AMOUNTS _ �I BUDGET _ ACCOUNT ; ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) :REVENUES Taxes_: ------ - - _ -. 11000I31200C Property taxes _1.470.00 449,626.44 392 670.30 (56,956.14 P y- _ 314.140_ _ Local option taxes_ __ _ _. . . --. - 0.00 Licenses and permits 322010 ir 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 — -_ r --_-_ - - - -- - _ 243,836 56 _- (46,163._44) -- 296 612.90 296 612.90 (0.42 332000 Federal shared revenues 290,000 00 290 00 -. _ 335000 State shared revenues 1,185 58 334000 State rants _- - —_ 10.22) 11as.00 11a . zssslzsa 337000 Localgrants_ - . _ _;_ _ _ 0.00 338000J Local shared revenue 0.00 Charges for services _. _ 341000 General government 3 400.00 3 400.00 2,175.00 0.00 - - - 342000 Public safety -. _ _ _ 0.00 343000 Public works (1,225.00) 344000 Public health 0.00 0.00_- -. 680.00 680.00 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 - 33 730.02 33,730.02 35,293.17 1,563.15 -. - - -- - _-- - 370000 ;Investment and royalty earnings 115.00 1_15.00_________0.0o (115.00) Total revenues _ 626,513.92 ,1,074,670.36 972,453.29 �- (102,217.07) -41 - • COUNTY OF Jefferson County 0 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2300/PUBLIC SAFETY - - - - _ VARIANCE RIANCE - - - . WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131200 Property taxes _- 4,539.00 1,696,012.48 1,477,514.53 (218,497.951 314140 Local option taxes - -__ ,. 0.00 ::censes and permits _ 322010 �1 Alcoholic beverage licenses _ 450.90 450.00 _ 450.00 - 0.00 322020 General business licenses _ 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 3_23050 Other permits _ _ _ _- __ __ _ 0.00 323050 I_Other revenue (See supplemental section for detail) 331000 Federal grants 8,000.00 197,928.00 223,184.55 I 25,256.55 332000 Federal shared revenues 0.00 —�-- 9. - ----- -- -- - _ - -----. _10 - 334000 State rants 22,510.00 22,510..00 i 7,750.00 (14 760.00 335000_ State shared revenues _239,722.06 239,722.06_j 239,722.08 l _ 0.02 337000 Local grants - _0.00 33800u Local shared revenue 0.00 _ Charges for services 341000 1 General government 6,200 00 6,200.00 8,000.00 _ 1,800.00 342000 1 Public safety _ 18.0,947._00 180,947.00 1.9_7 459.98 ',_ 16,512.98 34300-0-1 Public works _. . __. _____�� 0.00 344000 Public health 7,000.00 7,000.00 ', 7,000.00 0.00 345000 Social/economic services _ __ ti _ _ '_ 0.00 3_46000_ j Culture and recreation __ 0.00 iFines and forfeitures 351010 Justice court _ 0.00 351020 District court _. _ __ 0.00 351030 City court _ _-_. _ 0.00 360000 Miscellaneous 9,765 00 9,765.00 38,371.31 - 28 606.31 370000 Investment and royalty earnings 400.90 400.00 0.00 (400.00) Total revenues 479,533.06 2,360,934.54 2,199,452.45 i (161,482.09) -42- . COUNTY OF Jefferson County • STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2895/HARD ROCK MINE TRUST ACCOUNT _ I VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET -_--- - -.- _ _ , ACTUAL __ _ POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES __---_.Taxes: 314140 I Property taxes _ _ 0.00 11 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 __. _ y __.. _ 0.00_ _ 323050 Other ermits _ _. '_ 0.00 Intergovernmental revenue (See _-- --- P � 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 378,398 80 378,398.80 i 153,645.78 _ (224,753.02) 337000 Local.grants - _._ I_ _ —__ —_ 0_00 338000 Localshared revenue 0.00 'Charges for services _ 341000 General government 0.00 342000 __Public safety ..__ - _ - _- 0.00 _ 343000 Public works __ 0.00 344000 _ Public health _ ---- _- __. - - !,. _-_ a_-_ _ __ - - _ 0.00- 345000 i Socialleconomic services �. j _ ._0.00 346000 1 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court !__- _ _'y - _ _. 0.00 _ 351030--- City court.. _ _ _ _ _ -_ _ �- ...0.00_ 360000 '.Miscellaneous 0.00 370000 Investment and royalty earnings - 65,100.00 65,100.00 50,680.21 j - (14,419.79) _ Total revenues _ 443,498.80 443,498.80 204,325.99 (239,172.81) 0 COUNTY OF Jefferson County • STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 — 29001PILT - -- _ _ VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE -- NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS ', (NEGATIVE) REVENUES Taxes: 11000131200C Property taxes _ _ - - _____-- _ __. 0.00 314140 Local option taxes _. _. I___ _ _ 0.00 ,Licenses and permits 322010 Alcoholic beverage licenses _ _y 0.00 322020 !r General business _ _ 0.00. _ 323010 permits _ _ _ 0.00 323030 Animal licenses 0.00 323050 Other permits_ _ 0.00 - - Inter overnmentalrevenue(See !, supplemental section for detail) 331000 Federal grants - _ - _ _ _ ---_. _ _ -. - _. .. . 0.00 332000 Federal shared revenues 1,000,000.00 _ 1,0-00,000.-0-0—- 886,716.00 (113,284.00 _ 334000 State grants 0.00 335000. State shared revenues _ -_. _ _ 0.00 _ 337000 grants _ _ 0.00 338000 Local shared revenue 0.00 Charges for services 341000 Generalgovernment � __ 0.00 342000 Public safety_ 0.00 343000 Public works ,!i _ !, - 0.00 344000 Public health 0.00 345000 Social/economic services j 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice Court _ 0.00 351020 District court - 0.00 351030 i City court _ �_.. 0.00 360000 -Miscellaneous 0.00 370000 Investment and royalty earnings _ 0.00 Total revenues 1,000,000.00 1,000,000.00 886,716.00 (113,284.00) -43 • COUNTY OF Jefferson County 40 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2110/ROAD VARIANCE _ - _ WITH FINAL BUDGET AMOUNTS � ACCOUNT BUDGETED ACTUAL POSITIVE _ NUMBER- DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES 4. 100nD General Government _ _ _ 0.00 100 Personal services 2,587.001 1,668.63 918.37 _ 200-800 Su lies/services/materials,etc 2 587.00 __. _ _ _ - 420000 Public Safety - 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 430000 Public Works 100 Personal services _- -- _ 514,748 14 ;. 514 748.14 508,617.1 6,131.04 200200-8 0 Supplies/services/materials,etc __- _ 750,062 75 745,584.00 671,209.42 74,374.58_ _ 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 46001)0-(Culture and Recreation 100! Personalservice_s _ ! _ 0.00 20-8001 Supplies/services/materials,gs/serviceslmateals, etc- -_- - _0..00 470600 o 1 000 H ry ment _ 100 Personal services 200-800 Supplies/servicestmaterials, etc _ 0,00 480000 .Conservation of Natural Resources 100 Personal services 0 00 200-800 Supplieslservices/matenals etc _ __ 0 00 900 Ca p dal expenditures 49,600.00 80 500_.0. 00 79,995.87 504.13 490000 Debt Service 61�Principa_l O.-O0 62 -- 0 Interest _ _ __ 0.00 510000 Miscellaneous -- _ _ 0.00- - Total expenditures - 1,316,9 7. 9 1,34 ,41 .14 1,261,4 1.02 1,928.12 -- --- Excess of revenues over(under)expenditures (690,483.97)1 (268,748.78) (289,037.73)',- (20,288.95) OTHER FINANCING SOURCES(USES) - - 381000 Bonds issued _ 0.00 381000 Discount on bonds issued- _ - 0.00 _ 381050 Inception of capita _.l lease _ 0.00 loa 381070 Notes/ nshntercap issued _ -__-. _ _ 0._00 382010 Sale of assets 0.00 - - -- _1 - - - 383000 Transfers In _ _ 116,786.08' 143,207. _ 143,207.33 0.00 520000 Transfers out 0.00- Total other financing sources(uses) 116,786.08 143,207.33 - 143,207.33 - -MI _ Net change in fund balance -- (573,697 89)__ (125,541.45) (145,830 40),- _ (20,288.95) Fund balances-July 1 009 2 as previously _ reported _ 369,408 07 Prior period adjustments - --- _ - (11,17750) _-_ -- Fund balances--July 1,2009 as restated 358,230.57 Fund balances-July 1, 2010 21 ,400.17 -44- • COUNTY OF Jefferson County COMBINED STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2300/PUBLIC SAFETY i ' VARIANCE _ WITH FINAL -- -- BUDGETED AMOUNTS � I BUDGET ACCOUNT _ (N ACTUAL - POSITIVE NUMBER I DESCRIPTION - ORIGINAL FINAL AMOUNTS EGATIVE) EXPENDITURES Current: - 410000 i General Government:. ! _ 1001 Personal services 0.00 200-800 Supplies/services/materials,etc - _ _. - _ _ _ 0_.00 420000�Public Safety 100 Personalservices -1,510,17500 �.- 1,510,175.00 1,466,77880 . 43,396.20 200-8001 Sees/services/materials,etc _ _. 564,714.85 -_ 578,820.85 524,899.01_.53,921.84 430000 Public Works _ _ _ 100 Personal services 6 _ 0.00 200-800 Supplies/services/materials, etc _ _-_ _ __ �.. __.. -_ -0.00 440000 IPublicHealth 1001 Personal services 0.00 200-8001 Supplies/services/materials, etc 0.00 _450000 Social and Economic Services 100 Personalservices _ , - - _ 0.00 200-8001 Supplies/services/materials, etc 0.00 460000 ,Culture and Recreation 100 Personal services 0.00 200-800, Supplies/serviceslmatenals,etc G— - 0.00- --- - -- - __. - 470000 Housing and Community Development _— _---- 100 Personal services _ -_ _ I _ 0.00 200-SOOT Supplies/services/materials, etc _ _ _ _ -. 0.00 480000 Conservation of Natural Resources _ 0.00 _ 1010 Personal services _ _ 200- Supplies/services/materials,_. etc - _ - - 0.00 900 capital exp expenditures 98,500.00 274,322.00 288,119.96 (13.797.96 ) 490000 Debt Service -. 610 Principal 0.00 _ - - 620 Interest __ 0.00_ 510000 Miscellaneous 0.00 - Total expenditures 2,173,389.35 ' 63,317.85 i 79, 97.77 83,520.08 Excess of revenues over(under)ex enditur_es (1,693,856 79 , _ -- (77,962.01) p 1 ( . _ OTHER FINANCING SOURCES.(USES) - 381000 1 Bonds issued 0.00 381000 I Discounton bonds issued - __ __--_- _�_.- __ _�. _0.00 381050_ Inception of capital lease _ .. 0.00 381070 Notes/loans/interca_issued__ - 0.00 382010 Sale of assets__ _ 0.00 36300�ansfers In _ __ _ 50,742 95 50 742.95 63,553 95+ _ 12 811.00 520000 Transfers out- _ - 0.00 - 0.00 20,000.00 - 20,000.00 -- -- _._. -- -- Total other financing sources(uses) 50,742.95 1 50,742.95' 43,553.95 - (7,189.00) Net change in fund balance - - (1,643,113.84)!._ 48,359.64 - (36,791.37) (85,151.01) -�FUnd balances-July 1, 2009 as previously i reported _ 376,237.79 . Prior period adjustments -Fu—nd-balances-July 1 2009 as restated _ - - - — __- 376,2 -- - Fund balances-July 1,-2010-- - _- -- -_--- __-- -- - - 339, 46.42 --- - .-- d5- i • COUNTY OF Jefferson County 0 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2895/HARD ROCK MINE TRUST ACCOUNT VARIANCE -- - I WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL I AMOUNTS (NEGATIVE) '!EXPENDITURES Current: --- _ _- -- 410000 General Government. 1001 Personal services 0.00 -- -- 200-800 Supplies/serviceslmatenals,etc _ 0.00 420000 (Public Safety - 100 Personal services --_ __ 0.00 200-800 Sup Ip ieslservi_ces/materials etc _ _3_ _ _ 0.00 430.0.00 Public Works _ - _ - 100 Personal services 0.00 200-800 /sery Suppliesices/materials,etc 0.00 0.00 2,640.00 !� (2,640.00) 440000 Public Health Person 100 al services - _ � - 0.00 200-800 Supplies/services/materials, etc_ _ _ _ __ _0.00 450_000 Social and Economic Services 1001 Personal services ,' 0.00 200-800 Supplies/services/materials,etc _ - __ _i 0.00 460000 :'Culture and Recreation _ 100, Personal services - _. _ T _ 0.00 _ 200-800 Supplies/services/materials,etc _ _'_- .. . .0.00 470000 Housing and Community Development _ 100 Personal services _ _ y _ 0.00 200-8001 _Supplieslservices/materials,etc 1,4s5240o0 105,240,001 16714976 1,298,090.24 80 4000 -Conservabon of Natural Resources 100 Personal services 0.00 200-800 Su_ lieslservices/materials,etc �_. 0.00 -_ __-- ---.:_- --- - -- P� 900 Capital expenditures - '�� _ 0.00_ 490000 Debt Sery ice 610. Principal _.. - _ : _ _ -.. 0.00 620 Interest 0.00 510000 Miscellaneous__-- - --- -- ---- __-- - - - -�L__ 0.00 _ -- Total expenditures 1,465,240.00 1,465,240.00 169,7 .76 , 1,295,450.24 Excess of revenues over(under)expenditures (1,021,741.20)x. (1,021,741.20) _34,536.23 1,056,277.43 _ _'_OTHER FINANCING SOURCES(USES) 381000 Bonds issued _L_ _ _. 0.00 _- _ _ 381000 Discount on bonds issued _-- ; ', 0.00 381050_ _' Inception of capital lease _ _ _- I 0.00 381070 Notes/loans/intercom issued _ _ 1. 0.00 382010 i Sale of assets _ --._ ;_ _0,00 383000 Transfers In -- _ _0.00 52000 Transfers out { 0.00 Total other financing sources(uses) -0.00 ' 0.00 ' 0.00 . 0.00 --_ Net change in fund balance (1,021,741.20)' (1,021,741.20)'_ - 34,536.23 i. 1,056,277.43 -- _ -[Fund balances-July t, 2009 as previously reported 3,526,065.33 _ 3,526,_06533 Prior period adjustments _ _ _ T--�0 000 _ -- !Fund balances fuly 1, 2009 as restated - - - 3,526,06733 1,- - - -- Fund balances-July 1 2010--- - 560 6 1 3 , 56 .46-1 - • COUNTY OF Jefferson County 9 COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 29001PILT -DEED-- ---- --- - - - - - - ... . . . . . . ...._. . _ _ . _ - _ _ . - _ .- _ __ _._ _ DEED -- --._ `-------- VARIANCE --------I--- ------- -- -- - - . . . - DEED- DEED--'---- _ WITH FINAL BUDGETED AMOUNTS AMOUNTS _ BUDGET -DEED-- --- -------- - DEED DEED_ _ .DEED ----- ACCOUNT i _ _ _- ;__ACTUAL r POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) i EXPENDITURES ----------------------- _.- ---- -- - - - . - - -_- - _ .. _ _ .. ..DEED----- - D---,Current' : DEE ------------- - - -DEED- - 410000 ! General Government: _ ------ DEED -- _ 100E Personal services _ _ _ _ _ __ !, _ 0.0_0 200-800! Supplies/se"iceslmaterials,etc _ - _ 0.00 0.00 r 9,098 41_r___ (9 098.410 420000 Public Safety___ 10 - - - - _.-- -- --+-- -_ 0! Personal services _ - _ - - _ _.-_ -- _ 0_00 -- - DEED --- _._-- - - - - _ - 200-800�. Supplies/services/materials,etc . _ _ _ - ___ r _l_ I _ 0.00 --- - -- - - . - _.- - 430000 Public Works DEED-00- Perlservice 1 � sonas 0.00 -- r -------- ----- -- -._ -�--- 200-8001 Supplies/services/materials,etc 0.00 440000 iPublic Health _ --- - --- -- -DEED----!------ ---DEED- - ' ------ - _-100� Personalservices___ -__ - - -- - -. - - - - . 1-_----0.00 20800 _ _ 0- ! Supplies/services/materials,etc _ _ 0.00 450000_ Social and Economic Services _ _ -- -- --- - - - - - - - _- - -- -- - - -- - -- - 700, Personal services _ _ -_ --_ 0.00 DEED- ---- ---_-- - - - -_: - - - - --- �--- - - - - r DEED _ 200-800 Supplies/services/materials,_etc _ _ __ _ - _ _ - - ------------- _0.00 460-00 iCulture and Recreation --_ - _ 0.00 100, Personal services _ _ rDEED +----- --,-- 2DD-800 Supplies/services/materials, etc _ _ __ _-_- _-L_- 0.00 470000 !Housing and Community Development ____1001 Personal services - _ - , _ _ _ _ _� _ __ 0.00 200-800+ Supplies/services/materials, etc _ _ _ - __ _. _, 0.00 -DEED-- - - - - --- - - - - - --- ---- 480000 !Conservation of Natural Resources _ tOD' Personal-services __ _0.00 ---- ices - -- - - --- -- 200.800 Supplies/services//materials,etc _ __ __ ___.__ _-0.00 - 0 p -- ---- 900 Ce>ttal expenditures �_____-0.00 490000 Debt Servce _ T ---------------------- - - --- -- ----- - --s1o, P_rin_cpal-----____- - - -- _ . _ -*------- 0.00 - -- - - - - .DEED - -- --- _ _ _ _ _ 0.00 620� Interest �._ _ _ _.__;__ - -- DEED-- DEED-- _ _ ..._ -------�- --- 510000 Miscellaneous - - ! 0.00 -------- ---------Total expenditures --- - - _ - 0 0.0 9,0 8.41 (9,098.41) ---._ - D - - -- -(under)expenditures -- ) p - - - - ` - -- - ---� 8-- - -.59 (122.3- -- Excess of revenues over under ex enditu_res 1,000,000.00_ 1,000,000.00 __ __ - OTHER FINANCING-SOURCES(USES) __ _ _i_ DEED DEED DEED __ - --- - 381000 Bonds issued_ 381000 Discaunt on bonds issued ! ,_ 0_00 - ---_ 7 -- 381050 .Inception of capital lease _ _ - _ _ - __ _ - -___ -0.00 381070 Noteslloans/intercap issued , - 0.00 _ 3820-0 _,Sale of assets _ _ _, _ _. _ ______0.00 383000 _ Transfers In _ 500.00_I 500.00 _ _ ___500.00 __ __ 0_00 --- DEED - - - - --- - 520000 ' Transfers out _ _ _ - 709,206.34 824,038.95 814,940.54 , 9,098.41 _ _ __� Total-other financing sources(uses) (708,706.34)'. (823,538.95 DEED-- DEED DEED- DEED- (874,440.54)l� 9,098.41 - DEED-- - � - Net change 291,293.66 : 176,461.05 _ - _63,177.05-_(113,284.00) --------iFundbalances July 1, 2009-as previously -- _ - - - . - - --- - DEED-- reported _ _ _ __ 1,953,055.47 ------ --'-- ------- - - ------ _ __-- -- Prior period adjustments !Fund balances•fury f 2009 as restated -- - _ _ � _ - _ - i 1,94 468.6 -� --- - ------ - DEED _ _. - ---- �!Fund balances•July 7, 2010 �, 2,01 85.7 DEED- - - -06- NOIIVWIIO =INI AUVIN3W31ddns 213H10 COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2130 2140 _ 2150 2160 BRIDGE 1 WEED 2EDATORYANIM/1 FAIR _ ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents_- _ _ 229,858.42- 292,301.20 406.42 _ _2,841.96 103000 Petty cash _ ' 101100 'Investments _. 102000 Cash and cash equivalents-restricted 102300 Investments-restricted_. 106000 Valuation of investments to fair value Taxes receivable: i- 111000 Mobiles_—_ 113000 _Real estate — _ 36,636 00 20 551.50 2,653.2.7 114000 1 Net proceeds 115000 Personal - _ 5,129.09 _ 3,073.69__ --13.20-- 399.42 116000 Protested _-. 10,967.41 9,957.76 _1,349.67_ 118000 Special assessments Accounts/other receivables(net of allowance 120000 ifor uncollectibles)__ 131000. (Due from other funds 132000 Due from other governments ._ 2,495 02 133000 Advances to other funds _ 140000 Prepaid expense 150000 Inventories _ 170000 Other debits TOTAL ASSETS 285,085.94 325,884.15 � 419.62 7,244.32 (LIABILITIES 201000 1Warrants payable --_- 202100 IAccountspayable 9— payable 203100 Judgments 1 204000 _Contracts/loanslnotes payable 205200 Matured interest payable 2061 DD_Other accrued p� 211000 Due to other funds _.. __- _ i_ _ 506.55 212000 Due to other governments 214000eposit�ayable 223000 TOTAL LIABILITIES 52,732 50 33,582.95 13.201-- 4 402.36 233000 Ad,Deferred ances from other funds revenue_ _ 52,732 50 _33,582.95 � 13.20 4,908.91 FUND EQUITY _. .. _ 250000 .Fund balance reserved for: 250100 JInventories TO ILITI ESAN DQUITY EQUITY 285,08594 271000 !Unreserved fund balance 232,353.44 292,301.20 406.42 2,335.41 292,301.20 406.42 2,335.41 TOTAL LIABILITIES 325,884.15 419.62 7,244.32 COUNTY OF Jefferson County COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 _ 2180 2200 2201 _2202_ _ (DISTRICT COUR TISQUITO DISTRIC _ _ 1 SQUITO DISTRICISQUITO DISTRIC - I ACCOUNT NUMBER DESCRIPTION _ ASSETS — - '15,672.81 - _ 4,306.51 I 61222.07 _103000 Petth cash 25.00 equivalents -__ - 25 00 1 312 80 — - . - 101100 Investments _102,000 Cash and rash equivalents restricted 10_2300 Investments restricted 106000 -.IValuation of investments to fair value _ , .Taxes receivable: 111000 Mobiles 113000 j Real estate _- _._11,795 26 __ . ._161.93 _ 36.88__ _- 789.9.5 114000 Net proceeds_-.. _.. - -- ---- -_-- -- �.. -- 115000 Personal 2,014.19_._ _ 187.74 119 69_ 491.99 116000, Protested _ 9,339.92 305.86-!r- 18.76 118000 Special assessments _ -i__ JL— Accounts/other receivables(net of allowance 120000._ for uncolle(;tibles)__ 131000 ye from other funds 132000 lDue from other governments 133000 Advances to other funds 140000 Preaid expense _150000_ Inventores 170000 Other debits 4,481.84 � TOTAL ASSETS 38,647.18 1,968.33 �' 63,750.95 LIABILITIES 201000 Warrants payable___-. 202100 Accounts payable 203100 ._Jud m_ents payable 204000 Contractslloanslnotes"able _ j . -. 205200 Matured interest payable 206100 (Other accrued payables 211000 'Due to other funds 212000 Due to other governments 214000 Deposits payable __ _- _3L 2,528.138 223000 Deferred revenue 23,149 37 655.53 ', 175.33 233000 1 Advances from TOTAL LIABILITIES 23,149.37 _ 655.53_ 175.33 - I - - - _2,528.88 FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories - 271000 Unreserved fund balance 15,697.81 1,312.80 4,306.51 61,222.07 _. TOTAL FUND EQUITY 15,697.81 1,312.80 4,306.51 61,222.07 TOTAL LIABILITIES AND FUND EQUITY 38,847.18 1,968.33 4,481.84 63,750.95 COUNTY OF Jefferson County COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 _22032210 2220_ 2221 -_- - __ LIBRARY -FF.LIBRARYDI ACCOUNT ' RUITO DISTRICT#COUNTY PARKS I _ _ _ _ NUMBER DESCRIPTION IASSETS _ —. _ y _ - _ _- 257600 00 1,147.50 _ 101000 Cash and rash equivalents 21,5 72 1 7 _103000 Petty-cash cash _. _ -. —. — 101100 Investments _- _ _. 6.02949 102000 Gash and cash equivalents restricted - _ - I 33,262.63 102300 Investments restricted 106000 Valuation of investments to fair value I Taxes receivable: 111000 1 Mobiles _ 113000 1 Real estate 2,335.00 _ 42,416.38_L _ _114000 Net proceeds 115000 Personal _ 20.00 -_ —_6,566 60 116000 Protested 23,932.92..(_ ... 11800.0_ Special assessments _ Accounts/other receivables(net of allowance fi 120000 _jfor 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 23,936.72 15602.78 370,32517 1,147_50 LIABILITIES _ 201000 _Warrants payable _202100 [Accounts payable_ _ 203100 (Judgments payable 204000 Contracts/loans/notes payable- 205200 205200 Matured interest a)Lable 206100 [Otherac car uedpayables 211000 !Due to other funds 212000 Due to othergov_ernments 214000 _Deposits payable __ I 223000 Deferred revenue _.. 2,35500 , - - - L 72,915.90 ( _ 233000 (Advances from other funds TOTAL LIABILITIES 2,355.00 . _ __ 0.00 - 72,915 90 0.00 (FUND EQUITY 250000 Fund balance reserved for: - 250100 Inventories _ 271000 '[Unreserved fund balance _._ _ 21,581.72 15,602.78 297,409.27 1,147.50 TOTAL FUND EQUITY 21,581.72 15,602.78 297,409.27 1,147.50 TOTAL LIABILITIES AND FUND EQUITY 23,936.72 15,602.78 370,325.17 1,147.50 -47.1_. COUNTY OF Jefferson County COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 _-_-. 2250 2260 1h _2270— - 2260 _ CITIZEN PLANNING ERGENCY DISAS LTH 8 S_ANITATI(-=NIOR ACCOUNT ' NUMBER DESCRIPTION ASSETS _ 101000 Cash and cash equivalents __. _ __. _.28,455.97 : _ _ _4,659.64 . 449,557.65 �_ 4,394.15_ 103000 _!Petty cash _ _ 25.00 _101100_ Investments 102000 Kash and cash equivalents_restncted - 1,500.00 102300 Investments-restricted 106000 Valuation of investments to fair value _ . {Taxes receivable: 111000 Mobiles —1 - 113000 Real estate _ 5,481.51 . 15 95 1 32 _ — — _ 32,617.89 _ _ 6193.70 114000, Net�ocee is _. _ :_ — _ _-. :___ —. 115000 Personal _ _ _ 784.70 (6.38), _ 4,907_84 I,. 973.90 116000 Protested __. 2,874.36 . -__ 15,43549 - 3,761_90. 118000 Special assessments Accountslother receivables(net of allowance 120000 for uncollectiblesL 131000—TDue from other funds 132000 Due from other governments _+ 133000 Advances to other funds 140000 Prepaid expense- 150000 Inventories l 170000 !Other debits TOTAL ASSETS 39,096.54 4,669.21 502,543 87, 15,323.65 _�— LIABILITIES 201000 Warrants payable 202100 .Accounts payable 203100 Judgments payable _- 204000 Contracts/loans/notes payable 205200 _Matured interest payable _ 206100 _ Other accrued payables __ _ 211000 Rue-to other funds_ -; 5,437.34 212000 'Due to other governments_ 223000 Deferred revenue 9,140 57 9 57 _ _ p � Y _— —. _ 52.961.22 i 10 929.50 233000 �_ A iv_a_noes from other funds TOTAL LIABILITIES 14,577.91 9.57 52,961.22 10,929.50 _ — FUND EQUITY _ 250000_Fund balance reserved for 250100 Anventories I ,271000 Unreserved fund balance __ 24,518.63 4,659.64 449,582.65 4,394.15 _ TOTAL FUND EQUITY 24,518.63 4,659.64 449,582.65 4,394.15 TOTAL LIABILITIES AND FUND EQUITY 39,096.54 4,669.21 502.547.87 15,323.65 COUNTY OF Jefferson County . COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 1 2290 2320 2330 2360 _ KTENSION SERVItNOMIC DEVELOP11_ _ RODENT r MUSEUM ACCOUNT NUMBER T DESCRIPTION _01 _ ASSET and S _ _ _ 1000 ,Cash cash equivalents 106,060.­68 - - _- _ - - 0.73 ' 2,132.81 103000 1 Petty cash _ i 200.00 101100_ Investments 102000. ;Cash and cash equivalents restricted _ 102300 Investments-restricted 106000 jValuation of investments to fair value _ Taxes receivable: 111000 Mobiles _ - 113000 Real estate - _ _ _ - _ _. 6,632.49 _ 1,194.33 114000 _ Net proceeds _j. _. �- 115000 Personal _.. _ _ _- J. 963 31 __ _195.73 116000_ Protested _ - _- _ -_ _ 3,360.35 _ _ __ _ _. _ _ 878.09 1180DD _,Special assessments _ Accounts/other receivables(net of allowance 120000 _ for uncollectiblesl__ - 131000 ,Due from other funds _ 132000 Due from other governments _ 133000_ (Advances to other funds -_. _ _ L 140000 Prepaid expense_ - - - 150000 Inventories 170000 (Other debits TOTAL ASSETS _ 10,956.15 106,060.68 � 0.73 4,600.96 LLIABILITIES 201000 Warrants payable 202100 _ IACCAUOtS payable 203100 'Judgments payable._ 204000 1 ContractslloansmoteUayable.. 205200_jMatured interest payable 206100 - ,Other accrued payables 211000 !Due to other funds _,- 4,979.46 . _212000_rDue to other governments 214000 tDeposit"ayabl @._ _ - I 223000 -.Deferred revenue_ - _ _ _. _ 10,95615 _ - — T 2,26815_ 233.000 'Advances from other funds j TOTAL LIABILITIES 15,935.61. _ - 0.00 0.00 2,268.15 FUND EQUITY 250000—,FUND balance reserved for. 250100 Inventories 271 ODD Unreserved fund balance _ 4,979.46 106 060.68 0.73 2,332.81 _ — t. _ _ - _ TOTAL FUND EQUITY (4,979.46) 106,060.68 0.73 ! 2,332.81 TOTAL LIABILITIES AND FUND EQUITY 10,956.15 106,060.68 0.73 4,600.96 COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 J __ .2371 2372 2382 - . _2390_ JTRIBUTION GRO�IISSIVE MEDICAL SEARCHIRESCUEIRUG FORFEITU ACCOUNT -_ NUMBER DESCRIPTION ASSETS _. 101000 ',Cash and cash_equivalents _ -_ _: 11,710,70 _- - _- _., — —8,687.231 _.3,128_83_ 103000 Pettycash ---- 101100 jInvestments 102000 I Cash and cash equivalents-restricted 102300 {Investments-restricted 106000 Valuation of investments to fair value _ +_ Taxes receivable: _ __. _. —.- -- —4 _ -- .— — _ 111000_ _Tmobiles _ __ —. _— _.. — _ �L.._— _—. . 113000 Real estate - _ _1,63205— -_ 40,701.41 —_ 40.29 114000_1. Net proceeds -- _ 115000 I Personal - _—. - _- _. 833.65 5,357.07_ 9.21 _ _ 116000 Protested _. _ . _. - 10,606.80 _ _ 7543.2--2 118000 Special assessments _ + Accountstother receivables(net of allowance 120000_ foruncollectiblesl 131000 _-Due from other funds 132000 1Due from other governments 133000 Advances to other funds 140000 'Prepaid expense - _ 150000 'Inventories 170000 .Other debits TOTAL ASSETS 24,783 20 53,601.70 8,636.73 3,128.63 _— - j LIABILITIES_. 201000 _Warrants Payable 202100 Accounts payable. 203100 _ Judgments able 204000 Contractslloanstrotes payable 205200 Matured interest payable J .206100 Other accrued payables -. -_ �, r 211000 Due to other funds _ _212000 _ Due to other governments _j- 214000 iDepositsQyable _ - -- ---223000 Deferred revenue _ _. _ _. 13,072 50 _ _ 53 601.70 49.50 233000 IAdvances from other funds -__ TOTAL LIABILITIES 13,072.50 , .53,601.70_ 49.50 0.00 I FUND EQUITY 250000 FFund balance reserved for 250100 Inventories 271000 Mreserved fund balance 8.587.23 3,128.83 FUND EQUITY 11,710 70 0.00 8,587.23 3,128.83 TOTAL LIABILITIES AND FUND EQUITY 24,783.20 53,601.70 8,636.73 3,128.83 COUNTY OF Jefferson County • COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2393 2420 2500 2501 ORDS PRESERVA MPROVEMENT DI ME KILN ROAD RITINY HILLS ROA ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and rash equivalents _ _ 56,469.41 488.80 3,325.00 10,250.74 103000_ Petty cash _ _ 101100 Investments 102000 Cash and rash_equvalents-restricted _ 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 _Real estate _ __45529 175 00 _1.275.00 114000 Net rp oceeds_ 115000 Personal _ 116000 Protested 118000 Special assessments _.j. Accounts/other receivables(net of allowance 120000 1 for uncollectibtes) 131000 Due from other funds _132000 (Due from other governments __133000_ Ldvances to other funds ', _ _ ____ 140000 _Il Prepaid expense .. _. 150000 . Inventories 170000 (Other debits TOTAL ASSETS 56,469.41 944.09 3,500.00 11,525.74 _ :LIABILITIES 201000—Warrants payable__ 202100 Accounts payable 203100 'Ju, dgments payable. _ I 204000 205200 Matured interest payable _. _ 206100 Other accrued paayables 211000 I Due to other funds 212000 1 Due to other governments 214000 Pe posit,payable 223000 Deferred revenue _ _ 45529 175.00 1,275.00 233000 Advances from other funds TOTAL LIABILITIES 0.00 455.29 175.00 1,275.00 _ IFUNO EQUITY 250000 Fund.balance reserved for: 250100 Inventories 271000 'Unreserved funtl balance 56,469.41 488.80 1 3,325.00 10,250.74 TOTAL FUND EQUITY _ 56,469.41 . 488.80 3,325.00 10,25014 TOTAL LIABILITIES AND FUND EQUITY 56,469.41 944.09 I 3,500.00 11,525.74 COUNTY OF Jefferson County • COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2502 2504 1 2506 2507 iOUTH HILLS RMIIDLE MOUNTAIN(Big Dipper RSID Big Dipper RMD ACCOUNT NUMBER DESCRIPTION ASSETS 1010_00 Cash and cashe_quivalents _ 34,968.28 . 35,566.53 1. 8,393651._ _ - _5026.04 103000 (Petty cash 101100 ;Investments 102000 !Cash and cash equivalents-restricted 102300 Investments-restricted 1 .106000 Valuation of investments ro fair value ,Taxes receivable: 111000 Mobiles _ 113000 _Realestate 1,1.8300_ __. . 86.50 114000__( Net proceeds 115000 -Personal .116000 i_ Protested 118000 Special assessments _.. Accountslother receivables(net of allowance 120000 for unccllectibles 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 36,151.28 35,653.03 8,393.65 5,026.04 LIABI LITIES 201000 ­Warrants payable. 202100 iAccounts payable 203100 �Jud ments payable 204000 1Contracts/loans/notes payable- - 205200 Matured inlerestpayable Y 206100 ! P�Other accrued a ables 211000 1 Due to other funds 212000 Due to other governments 214000 Deposits payable _ 223000 Deferred revenue _.—_1,183.00-_ 86.50-1- 23.3.000 Advances from other funds TOTAL LIABILITIES 1,183.00 86.50 1 o.00 0.00 — jFUND EQUITY 250000 jFund balance reserved for: 250100 (Inventories _ - - --- __.-- - --- 271000 _Unreserved fund balance 34,968 28 35,566.53 8,393 65 5,026.04 TOTAL FUND EQUITY 34,968.28 35,566.53 8,393.65 5,026.04 TOTAL LIABILITIES AND FUND EQUITY 36,151.28 35,653.03 8,393.65 5,026.04 a- -47 -47 .— COUNTY OF Jefferson County COMBINING BALANCE SHEET . NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2510 _2511 1 2512 2513 K MTN.ESTATES DG.ESTIJACKSO NLIGHT RIDGE FOLMES GULCH R ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 103000 _ !Petty cash _. 101100 Investments 102000 Cash and cash a uq ivalents restricted 1023001 Investments restricted 106000 Valuation of investments to fair value _. _ Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net proceeds 115000 Personal 1.16000 _Protested 118000 - Special assessments Accounts/other receivables(net of allowance 120000 for uncollectiblev_ 131000 Due from other funds _ 132000. Due from other governments _ _ _ 5,961.00 133000 Advances to other funds 140000 _paid expense I - _- 150000 Inventories 170000 (Other debits TOTAL ASSETS 0.00 5,961.00 0.00 0.00 LIABILITIES 201.000 Warrants payable- 202100 Accounts payable._ 203100 Judgments payable 204000 Contractslloanslnotespayable 205200_ Matured interest payable 206100 Other accrued payables _ 211000 to other funds _ - _ _ 1,979.30 5,961.00 1,98000_ 212000 Due to other governments -. 214000 Deposits payable 223000 Deferred revenue 23_3000 Advances fro_m other funds rt TOTAL LIABILITIES 1,979.30 5,961.00 _. 1,980.00 0.00 FUND EQUITY 250000 ;Fund balance reserved-for: -_ - 250100 1Inventories 271000 fund balance _ _ 1,979.30 0.00 1,980 00 0.00 TOTAL FUND EQUITY (1,979.30) 0.00 (1,980.00) 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 5,961.00 0.00 0.00 d7-! COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2514 2517 2518 2598 — ST PARK.ES7_ATEAR_71NEZ GULCH F TINEZ GULCH R,NCY W&S DIST A_ CCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents II.. 103000 Petty cash 101100 Investments 102000 Cash and rash 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 Accu is/other r ivables(net of allowance— 120000 for naollectibles assessments 131000[Due from other funds 132000 1 Due from othergovernments _ _ 1 274,98 133000 ,Advances to other funds 140000 eaid expense _ 150000 Inventories___ 170000 :Other debits TOTAL ASSETS -- __ 0.00 _ 1,274.98 0.00 0.00 _ LIABILITIES 201000 Warrants payable - 202100 Accounts payable 203100 .Judgments payable_ 204000 (Contracts/loans/notes payable _ -- 205200 (Matured interest payable. 206100 f Other accrued-payables_ '. 211000 Due to other funds 8,431 07 1,274.98 - 990.00_. _ 32,743.84 _ 212000 Due to other governments 214000 Deposits payable 223000 !Deferred revenue 233000 (Advances TOTAL-LIABILITIES -. -_8,43107 1,274.9.8 .990 _ _ _ _ '. 32,743.84 FUND EQUITY 250000 Fund balance reserved for: 250100 ,Inventories TOTAL b FUND EQUITY -_ (8,431 07) - ---- 0.00,-- 271000 U_ nrese_rved_fund balance 8,431.07 0.00 (990.00) 32,743.84 TOTAL LIABILITIES AND FUND EQUITY 0.00 1,274.98 (32,743.84) (990.00). O.DD I 0.00 COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 %NA CITY W8S DI: JUNK VEHICLE-!0008 WEED GRA y_. 2599 _ 2830 r 2840 2841. ._ (SPEC.WEED G ACCOUNT NUMBER DESCRIPTION ASSETS 101000 '!Cash and cash equivalents _ -� _-. __- _ 9,667.51_- 17,759.76 5,647.71 _ 103000 ';Pet"sh - _.. —.. _....- _.. _. -. - _ _. _ 101100 4investmenls _ _ _.. _ _... _..____ 25,023.19 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 y Protested 118000 Soecial assessments -- Accountslother receivables(net of allowance 120000 for uncolleclibles)_ - 131000 Due from other funds 132000 Due from other governments _ 13300_0 LAdvances to other-funds--- 140000 re ai ez 2 ens-e -1 _ _ 150000 - 'Inventories 170000 (Other debits 42 TOTAL ASSETS 0.00 9,667.51 42,782.95 5,647.71 LIABILITIES 201000 Warrants payable 202100 (Accounts Vayable 203100_Judgments payable_ 204000 .,_Contracts/loans/notes paable _ 205200 !Matured interest ayab_le 206100 _ ,Otheraccmed payables 211000IDue to other funds 76,77138 212000 Due to other governments 214000 -DepositsLayable 223000 Deferred revenue _ 233000 'Advances from other funds TOTAL LIABILITIES 76.771.39 0.00 0-00 0.00 250000 Funtl balance reserved for: FUND EQUITY 250100 ''Inventories 271000 !Unreserved fund balance -- - _ 76,771.39 9,667.51 1 42,782.95 _ 5,647.71 y TOTAL FUND EQUITY (76,771.39) 9,667.51 42,782.95 5,647.71 TOTAL LIABILITIES AND FUND EQUITY 0.00 9,667.51 42,782.95 5,647.71 COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2850 _ 2859 _. 2860 2902 911 EMERGENCY'LAND INFORMAT(1ND USE PLANNOESERVE TITLE III ACCOUNT [— NUMBER _ -.. DESCRIPTION .'ASSETS 101000 Cash and cash equivalents _.. 182,768 29 :- _22,436.15 �_ _ 33,595.11_ 103000 Petrycash _ 101100_lnvestments 102000 Cash and cash equivalents-restricted 102300 Investment-restricted 106000 I Valuation of investments to fair value - Taxes receivable: 111000 Mobiles _. 113000 _+ Real estate- 114000 1, Net proceeds _115000 Personal 116000 I Protested 118000 1 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 _. --,. -_ _. - i--- _ - __. 4- -.- 140000 Prepaid expense _150000_Inventories _ Other debits TOTAL ASSETS 182,768.29 22,436.15 170000 i 0.00 1_ _ 33,595.11 I (LIABILITIES 201000- Warrants payable- - 202100 ,Accounts payable 203100 �Ju�ments pa4—able_ - 204000 !Contractslloanslnotes payable _ 205200_jMatured interestQyable . - 206100 :Other accrued payables 211000 Due to other funds 212000 Due to other Rovernments 214000 Deposit�ayable_ 223000 Deferred revenue 233000 Advances from TOTAL LIABILITIES 000 _ _ 0.00_'I _ _ o.00 l�'I_—.. _ 0.00 FUND EQUITY _- _. 4__ - 250000 1 Fund balance reserved for: 250100 '.Inventories 271000 Unreserved fund balance _�- _- _ - 182,768.29 - 22,436.15 00— - - - 0.00 33,595.11 _TOTAL FUND E_Q_UITY 182,768.29 . 22,436.15 1 0.00 33,595.11 I TOTAL LIABILITIES AND FUND EQUITY 182,768.29 22,436.15 ! 0.00 i 33,595.11 COUNTY OF Jefferson County COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 2903 1 2914 1 2935 _ 2950 2952 j RAT.PREY.STA + f RES.TITLE III 2QCOUNTABILITY 8 L PRESERVATIl7Ul TASK FORCI ACCOUNT i _ INCENTIVE GIRT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 37 416.99 '�,_ 11,807.11 103000Petty 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 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 - - i.-- . - __ _ 18,065.22 133000 'Advances to other funds 140000_ Prepaid expense - 150000 Inventories 170000 _!Other debits '. TOTAL ASSETS 37,416.99 0.00 O.00L _ 11,807.11 i 18,065.22 :LIABILITIES -- 201000 Warrants payable - -. - 202100 Accounts payable 203100 ,Jmen[�ayable __ 204000 _ Contracts/loans/notes payable 205200 �Maturedjnteres�aYa61e __206100 ccrued p�ab211000 o other funds_ 18,065.22 212000 _ ICue_to other governments 214000 __Qeposits payable 223000 Deferred revenue _ 233000_ ]Advances from other funds _ TOTAL LIABILITIES 0.00 0.00 0.00 0.00 18,065.22 FUND EQUITY 250000 Fund balance reserved for: _ 250100 _+I�ventories _ 271000 (Unreserved fund balance- - 0,00L O.00I 11,807.11 - TOTAL FUND EQUITY 37,416.99 0.00 0.00 18,065.22 - TOTAL LIABILITIES AND FUND EQUITY 37,416.99 0.00 0.00 11,807.11 18,065.22 -48- COUNTY OF Jefferson County • COMBINING BALANCE SHEET • NONMAJOR SPECIAL REVENUE FUNDS JUNE 30, 2010 TOTAL NONMAJOR SPECIAL ACCOUNT REVENUE NUMBER DESCRIPTION FUNDS (ASSETS _ _I _ 101000 (Cash and cash equivalents _1,998,046.81 _103000 'Petty cash 850.00 101100 1 Investments 31,052.68 102000 :ICash and cash equivalents-restricted _34,762.63 102300 Investments-restricted _ _0.00 106000 Valuation of investments to fair value 0.00 Taxes receivable: 0.00 111000 _ ' Mobiles 0.00 113000 _Real estate _ _ 215,060.58 114000 . Netproceeds. _ ____ 0.00 115000 Personal 32,034.64 _ 116000 Protested _101,579.45 118000 _i Special assessments 0.00 IAccounts/other receivables(net of allowance 120000 foruncollectibles) 0.00 131 000 Due from other funds _ __ 0.00 132000 Due from other governments _ __27,796.22_ __133000 ,Advances to other funds _ _ 0.00_ 140000.+Prepaid expense ''I _ 0.00 150000 _l Inventories _ _ 0.00 170000 Other debits _ 0.00 TOTAL ASSETS 2,441,183.01 j LIABILITIES _201000 Warrants payable i 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 !Other accrued payables _ _ _.. 0.00 211000 Duetootherfunds 159,120.15 212000 1 Due to other governments 0.00 214000 ,Deposits payable __ - 0.00 223000 Deferred revenue _ _ 348,674.67 233000 Advances from other funds 0.00 TOTAL LIABILITIES 507,794.82 _ I,FUNDEQUITY 250000 ',Fund balance reserved for: 250100 Inventories 0.00 0.00 _ 0.00 271000 Unreserved fund balance 1,933,388.19 TOTAL FUND EQUITY 1,933,388.19 TOTAL LIABILITIES AND FUND EQUITY 2,441,183.01 • COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2130 1BRIDGE VARIANCE -- - _ WITH FINAL_ BUDGETED AMOUNTS - - BUDGET ACCOUN ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL - AMOUNTS (NEGATIVE) REVENUES 11 !.Taxes: _ .. _. 1100or31D0 Propertytaxes _. 331.00 _ 317,161.61 272,925.72 __L44,235.89) 314140 Local option taxes. _—_ _ __ _____ _ __ _. ._ _ __ - _ 0.00 Licenses and permits 322010 _Alcoholic beverage licenses _ _ - _ _ 0.00 322020 General business licenses _ _. _ 0.00_ 323010 Building�rmits_ __- _. __ __ 0.00 323030 Animal licenses __ _ - _ - _ 0.00 323050 OtherpermRs - - —_ __. _-. - i, _0.00 Intergovernmental revenue(See supplemental section for detail)-_ _ - _—_ - al grants 101,731.00 --- - 1 _. -15,330 41 . _ (86,400.59 _ _ _ _ 331000 Federal 101,731.00 332000 + Federal shared revenues I 0.00 334000 1 State grants _ - _ __. __160,690.00 160,690.00L 147,416.88 _ (13 273.12 335000 State shared revenues _ 7,671.48 . 7,671.48 —7,6.71_.48 _ .0.00 337000 Local grants _ _ 7,355 00 L__ 7,355.00 _ 0.00 7,355.0 338000 local shared revenues _._ - .. _ _T 0.00 _ I Charges for services _ __ 341000 -ji General government _ _ 0.00 342000_ Public safety 343000 Public works __. _ _. _ - _ 0.00 344000 Public health _- _ _ _ � .0.00_ 345000 j_Social/economic services _ _ 0.00 346000 -Culture and recreation __._ 1 0.00 Fines and forfeitures i 351010_., Justice court -. _-- __. _—_ _ . . _ - _ - _. _ _._0.00 _ 351020 District court _ __-_ _ _T. _- _ _� _0.00 351030 }City court L 0.00 360000 Miscellaneous _ 0.00 370000 Investment and royalty earnings 0.00 -- . - 9 ,_. ,6 - 443,344.49 (151,264.60) .4 Total revenues 277,,778.48 594,609.09 I • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 21401WEED VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT —I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ Taxes: 110001312000 Property taxes _ 495_00 - - 175 046.20- 152,960.43 (22,08.5.77 314140 Local option taxes- ___ - _ 0.00 (Licenses and permits - _ _ _. 322010 Alcoholic beverage licenses _ - _ _ _. _ _ 0.00 322020 General business licenses _l. -_ ._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 1 Federal shared revenues - —_ _. _ _0.00 334000 �.State rants ! 0.00 _9 -- - — - - 335000 State shared revenues. 27,682.79 27,682.79 _ 27,682,80 0.01 337000 Local grants - _ 0.00 338000 Local shared revenues _ 0.00 Charges for services _ _ _. _ - _ - - - --- --- T --.. 341.000 General government - _. _ �_. __0.00 _ 342000 Public sae y - - -__ 0.00 343000 Public works 63,000 00 63,000.00 ---. _ _ 77,762.98 14,762.98 344000 r Public health 0.00 0.00 I, 2,952.00 ' 2,952.00 345000 Social/economic services � _ 0.00 345000 Culture and recreation 0.00 — :Finesandforfeitures - 351010 Justice court _ -_ _._. _. -__- -__.I ____. i- - 0.00 351020 f' District court_ ', 0.00 351030 _City court _ _ __ _ ___ 0.00 360000 Miscellaneous _- _ 0.00 - 0.00 0.04 0.04 370000 investment and royalty earnings.- 4,300 00 4,300.00 875.50 �. (3,424.50) I Total revenues 95,477.79 270,028.99 262,233.75 (7,795.24) -49- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - -- - - - -- 2150/PREDATORY ANIMAL - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION -- ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES — -- Taxes: -- 11000/31200d Property taxes ___ _ _0.00 _- _ 318,60__ .408.37 _—_ _89.77 314140 Local option taxes - � -__t 0.00 Licenses and permits 322010 Alcoholic beverage.licenses _. 0.00 _322020_ General business licenses 0.00 323010_ Buildingkermits _ _ _ _ _ __._. _ 0.00 323030 Animallicenses 0.00 323050 Other pemuts _ __ _—_ _ . . 0.00_ --intergovernmental revenue(See supplemental section for detail) 331000_ _ Federal grants __— __ .. _._ i,_. 000 _ 332000 Federal shared revenues _ _ - I _ _ — 0.00 334000 _ State grants __. _. __._... 0.00 _ 335000 State shared revenues __ _ _ 0.00 337000 Local grants _ — - _, 0.00 338000 Local shared revenues _��I--_ _ 0.00 '.Charges for services _ 341000 General government _ _ _ f-___ _-___ _._ 0.00 342000 Public safety _ ! �.... . - _ 0.00 - 343000 _� Publicworks _ - _... _ -- _-_ , 0.00_ 344000 Public health i 0.00 _ 345000 14- Social/economicservices__ _. _ � - 0.00 346000 Culture and recreation ! _ - _ 0.00 Fines and forfeitures _ 351010 ; Justice court _ _ ___- __- 0.00 351020 District court - _. -__.. _. —� -. ... _._ 0.00 351030_yCity court _. -. - __. 0.00 360000 -'.Miscellaneous _ 0.00 370000._JInvestment and royalty earnings _ 0.00 Total revenues _ 0.00 318.60)y_ 408.37 89.77 -49- 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 21601FAIR - - - VARIANCE WITH FINAL_ -- BUDGETED AMOUNTS _ 1 BUDGET ACCOUNT_ _ ACTUAL I POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS I (NEGATIVE) REVENUES - Taxes: 11000/312007 Property taxes _ _ _27.00 __. 22 602.36 . . 19,204 64 _ - 97.7 _ 3141.40 Local option taxes - _ __', _ 0.00 Licenses and permits - 322010_ Alcoholic beverage licenses _ __ +_ _ __ _ 0.00 322020 General business licenses _ 0.00 323010 I Buildingpermits. _ _ _ . �__ _ 0.00 323030 Animal licenses - _ _ 0.00 323050_ Other permits _ _ _ _ _ __ _ 0.00 iintergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000 Federal shared revenues - 0.00 334000 Stategrants _ --- _ --_ ---__ _ _ 0.00 --. _ -- -- - 0.01 - 5,770.68 _ _335_000 State shared revenues . 5,770.67 5,770.67 �. _33700.0 I ..Local grants _ ___ _ _ _.. _. '�. _ 0.00 --0 — _ Char esforservices _ 348000 LGe elrahaovernmentes_ __- - _ -- - _ - -- -- -- — 1 -- - --- -- _ i _ _ 0.00 342000 PublicSafetY_ _-_. _ - -�_ 0.00 343000 1 Public works _ --. _ - _. -_ _ - __. 0.00 344000 �_Public health - _ _. - _ - - _ - __. _ _ _ _ _ 0.00_ 345000 Social/economic services - - _- _ _ _ -- 0-00 -- -- -- --- --- -_ __ 7 --Cult 346000 Fin esuand forfeitures n _ _ 2 re and ,400.00 _ 2,400.00 2,570.85 170.85 — — - 351010 Justice court- - 0.00 351020 District court __ - - 351030 City court _ - _ 0.00 360000 :Miscellaneous 10,40000 19,752.57 1 22,777.57 3,025.00 370000 'Investment and royalty earnings 0.00 - - - - -- --- Total revenues -- 18,597.67 50,525.60 50,323.74 - (201.86) -49-' 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 — - - _ - - J 2180/DISTRICT COURT -_- - -- - - VARIANCE WITH FINAL BUDGETED AMOUNTS - BUDGET _ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL - AMOUNTS [--(NEGATIVE) REVENUES _. Taxes: 311000131200C Property taxes 532.00 95.247_32- 85,742 57 j 9,504.75) 314140 Local option taxes _ 0.00 Licenses and permits -_ 322010 Alcoholic beverage licenses. -_-. __- _. T-_ 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 11,212.00 ,. 11,212.00 623.115 {10,588.85 332000 Federal shared revenues 0.00 334000 State grants _ -_-. -._ _ 0.00 33500_0 State shared revenues _ 6,925 29 _- 6,925.29 6,341_.31 (583.98 337000 -+ Loca3�rants.__-. _ . __ --_ 0.00 338000 Local shared revenues _ 0.00 Chargesforservices _ 341000 General government_ _ - _ 5,825.00 i._ 5_,825.00 16,102.34T 10,277.34 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. _LCitycourt- _.. __ _ __ 0.00 360000 (Miscellaneous 0.00 0.00 �i� - - 1004 10.04 370000 1.Investment and royalty earnings 35.00 35.00_ 0.00 (35.00) Total revenues 24,529.29 119,244.61 108,819.41 (10,425.20) -49 COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND C•NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -- 2200/MOSQUITO DISTRICT#1 ' VARIANCE -- - --- -- - WITH FINAL _. - - ---- BUDGETED AMOUNTS BUDGET ACCOUNT _ _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ 11000131200C�. axes: Property[axes -_ _ 16.00 3,350.60 3,113 41 (237.192 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 Federalgrantg __ 0.00 332000 Federal shared revenues _ -0.00 334000 State grants 0.00 335000 _State shared revenues _ 554.92 _ 554.92 _. 554.92 1 0.00 337000 Local grant s _ �_- - 0.00 338000 Local shared revenues _- ___!i 0.00 _ Charges for services _ 341000 General government ,-_-. _ .0.00 342000 --Public safes__- - ___ -- 0.00 343000 Publicworks __: - 0.00 344000 1 Public health 0.00 345000 Social/economic services _ 0.00 346000 Culture and recreation - —_.. 0.00 Fines and forfeitures 351010 Justice court _ __ Il_ 0.00 _ 351020 District court --_,. -.. —_ _ _ . __ _�.. 0.00 351030 City court. - _. __. _.i__ _— _._. _ 0.00 Y earnings- - __-- __ _ _Investment and royalty 360000 Miscellaneous 0.00 370000 _ 0.00 Total revenues 570.92 3,905.52 3,668.33 (237.19) -49- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -- 2201/MOSQUITO DISTRICT#2 _ VARIANCE T WITH FINAL - BUDGETED AMOUNTS 'i BUDGET - ACCOUNT ACTUAL _ POSITIVE - - - ---- - - --- -.. NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/3120)0 Pro rrty taxes- _ _.. 5.00 713 21 __672.77 (40.44 -I Localo tiontaxes 0.00 314140 ___ �. ',Licenses and permits - _ 322010 Alcoholic beverage licenses �_ 0.00 322020 General business licenses 0.00 _ 323010 Building_germits_ _ _ _ 0.00 323030 Animal licenses 0.00 323050 Other permits _ _ 0.00 Intergovernmental revenue(See iisupplemental section for detail) _ - 331000 1 Federal grants -. _.-. _. __._ __ - _- 0.00 332000 Federal shared revenues 0.00 334000 State grants_ 0.00 335000_ 1 State shared revenues _ _ 356.44_- 356.44 _ _356.44 _. 0.00 337000Localgrants _ 0.00 _ 338.000_ Local shared revenues � 0.00 Charges for services 341000_ General government _ 0.00 342000 _Public safety ... _ _ _ _ __ - - - 0.00 343000 Publicworks 0.00 344000 Public health _ _ 0.00 345000 Socialleconomic services 0.00 346000 j Culture and recreation - 0.00 'iFines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 CitKcourt 0.00 360000 Miscellaneous _ - - 0.00 370000 Investment and royalty earnings _ 0.00 Total revenues 361.44 1,069.65 1,029.21 (40.44) -49- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - -- 2202 1MOSQUITO DISTRICT#3 -- - VARIANCE WITH FINAL - - BUDGETED AMOUNTS i BUDGET ACCOUNT ACTUAL POSITIVE NUMBER T DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) iREVENUES Taxes _ _ 11000/312_000 Property taxes __- - -6.2_.00 20,727.23 20,602_.9 _ (124.31 314140 Local option taxes __ _- 0.00 Licenses and permits 322010 Alcoholic beverage licenses . 0.00 322020 General business licenses 0.00 323010 Building permits _ -- 'y_. _-�_._ __ �1,- _. 0.00 323030_x_Animal licenses - J. _ I 0,00 _ 323050_ . Other permits 0.00 s _-_ _. _. ___. . ___.. _ - _ 'intergovernmental revenue(See - supplemental section for detail) - 331000 Federal grants - -� __ 0.00 332000 Federal shared revenues. 4 421.40 4 421.40 0.00 334000 State grants __ 0.00 335000 _State shared revenues -_ 4,421.40 �_.._ _-. _- , I _ 0.00 337000 Local grants__.. _ _ _ 0.00 338000 Local shared revenues _� 0.00 ICharges 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 - __ _ __ 0.0_0 Fines and forfeitures ' 351010 Justice court j____ _-_�_ - 0.00 351020 ! District court - ! 0.00 351030 City Court— -_ _ 0.00 360000 'Miscellaneous 0.00 370000 .Investment and royalty earnings _ _ ---i 0.00 - Total revenues __.. 4,48340 ',.. 25,148.63 25,024.32.__. (124.31) -49-. 0 COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CINGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22031MOSQUITO DISTRICT#1 FEE ' I VARIANCE WITH FINAL _ ACCOUNT AMOUNTS BUDGET BUDGETED -- ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL - FINAL TAMOUNTS (NEGATIVE) REVENUES - Taxes: _ 110001312000 Property taxes_ _ __92.00 18,112.00__ 17,484,01 -�—1 �62Z99) 314140 Local option taxes_ _—_ _ __. _. _._ __. — _� 0.00 Licenses and permits _ 322010 LAlcohelic beverage licenses. - -_ 0.00 322020 General business licenses I_ D.00 _ _323010 Building permits _ _ - _ _ _ _ 0.00 323030 Animallicenses 0.00 _ 323050 _LOthermits 0.00 _ - ( _-.. _. . -_ j -. - _ . .—. — Intergovernmental See supplemental section for detail) - 331000 Federate rants_.. - _ - _ _ - 0.00 332000 Federal shared revenues -_ __- _ 0.00 334000_ State grants _. - -_ __.. _ __ -_.� __ _. 0.00 335000 State shared revenues _ _ _- _ 'i___ _.. �_ — � —_0.00- _— _— - — 337000 Local grants_ -_- -_.. _- _- _ �_ — 0_00 338000 1 Local shared revenues _ 0.00 _1Charges for services 341000 General government 0.00 342000 Publicsafety...-- —_ ---._ _ _. !_. _.._ _-_ —.. __ —1 -_ 0.00 343000 Public works __. _. �!_. _ __. _ _ _-. _ 0.00 _ 344000. Public health_ _ __ _ ,._ _. _.. . 0.00 345000 I Social/economic services _. -- _._ 0.00 346000 Culture and recreation _. - - 0.00 _ Fines and forfeitures_ _ �. - 351010 Justice court _. _ 0.00 351020 District court 0.00 y— -- --- --. _. — — _ 0.00 351030 Cit court - --. I, 360000 Miscellaneous _ _ _ 0.00 370000 �nvestmentandroyaltyearnings . _ - 0.00 Total revenues 92.00 18,112.00_ ', 17,484.01 (627.99) 49-I 0 COUNTY OF Jefferson County i COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22101COUNTY PARKS VARIANCE WITH FINAL -.� - BUDGETED AMOUNTS _ _ BUDGET UN ACCOT_ - -_ _ --- -- - _ -- _ _ ACTUAL _ POSITIVE NUMBER-� DESCRIPTION ORIGINAL FINAL AMOUNTS I (NEGATIVE) (REVENUES Taxes: _ 11000/31200C Property taxes_ _ _ - _ _. __ I __ _0.00 _3141_40 � _Local o tion taxes _ _. - 0.00 Licenses and permits l — 322010 Alcoholic beverage licenses 322020 General business licenses 0.00 _ 323010 - _�_@uildin ermits_ _ _ _ _ _ _ -r- 0,00 _323030 __Animal licenses__ _ -_ _ _ _ _ -__ _ _ 0.00 323050 Otherprmits -_ 0.00 iintergovernmental revenue(See ;supplemental section for detail) _+ 331000 Federal grants - __. ._ - . �. _ - — J--. 0.00 332000 _I Federal shared revenues _. _ �- _. _ 0.00 334000 �_ State grants _ _ __ �__ __ 0.00_ 335000 State shared revenues _. l _— 0.00 337000 Local grants _ __. -._ L _ __ 0.00_ 338000 Local shared revenues 0.00 Charges for services - 341000 Generalgovernment - _ _ _ _ 0.00 - 342000 safety.. _ _ _ __-_. __ _ - --_ j _ _0.00 343000 Public works 0.00 344000 Public health -- _ _ 0.00 345000 Socialleconomic services _ _ �_ _. 0.00 346000 Culture and recreation 2,000.00,,.. - 2,000.00 9,680.00 7,680.00 Fines and forfeitures 351010 Justice court _ 0.00 351020 LDistrict court _ _ _ _ 0.00 351030 - ; City court 0.00 360000 Miscellaneous _ _ 0.00 370000 1Investment and royalty earnings _ 4.00 Total revenues 2,000.00 2,000.00 !_ 9,680.00 7,680.00 -49.1 . COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CONGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22201LI BR--_ -- -- ARY VARIANCE WITH FINAL ' BUDGETED AMOUNTS ; BUDGET ACCOUNT �. ACTUAL POSITIVE _.--- ---I —+ ----- --- NUMBER DESCRIPTION � ORIGINAL FINAL AMOUNTS (NEGATIVE) ;REVENUES - - `Taxes: 11000l31200d Propertytaxes _ _ , 1,219_00 357,040.27 313,592.92 L3,447.35 314140__ Local option taxes _ - 0.00 !i Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 �- General business licenses !. _ 0.0o 323010 i Building permits - 0.00 323030 Animal licenses _ r 0.00 _323050 1 Other permits __ _ _ _ _ _ __ _ +_. 0.0.0_ —jin—tergovernmental revenue(See (supplemental section for detail) 331000 Federal grants - 0.00 332000 LFederal shared revenues -..- !I_ ! 0.00 334000 State grants 5,000.00 5,000.0_0 _ 1,684.41 ......(3,315.59) 335000 State shared revenues _ _ 34,508.44 - 34,508A4__! 34,508.44_! 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 _- -._ !I _ 0.00 344000 Public health , _ _ 0.00 345000 Social/economic services __ _ 0.00 346000 Culture and recreation 5,300 00 5,300.00 7,908.52 2,608.52 Fines and forfeitures 351010 Justice court _ _ L__- 0.00 351020 District court 0.00 351030 City court _ _ - 0.00 360000 Miscellaneous 500.00 500.00 425.10 _ _(74.90) 370000 Investment and royalty earnings _ _--__-_ 4,200.00 4,200.00 _ _. 930.25 -(3,269.75) j Total revenues j 50,727.44 406,548.71 359,049.64 !� (47,499.07) -49- 0 COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22211NO.JEFF. LIBRARY DISTRICT � VARIANCE WITH FINAL _ BUDGETED AMOUNTS i BUDGET ACCOUNT ACTUAL POSITIVE -- --- ---- - ---- ----- - NUMBER DESCRIPTION -ORIGINAL -- FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: - -- U �_y 11000/31200 Pro ert taxes __— -- 314140 Local option taxes _ _. _ - _ - 0.00 Licenses and permits __- __ 322010 Alcoholic beverage licenses_ 4 --___0.00 322020 General business licenses __ _ _0.00 323010 Building permits_______ _ - 0.00 323030 Animal licenses_ - _ __ -. ____-. . ______ _._._ _y 0.00_ 323050 Other permits 0.00 (Intergovernmental revenue(See supplemental section for detail) _ 331000 Federals _. -_ _.._ _ 000 332000 Federal shared revenues _0.00 334000 State grants 0.00-- 335000 State shared revenues _ 0.00 �—�-� __ 0.00 337000 Local grants _ __ ____ _-_ __-_ '� __ - —__. 338000 Local shared revenues 0.00 Charges for services 341000 Generalgovernment 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 j 351010 Justice court _ - _ -_. _ 0.00 351020 District court -._. 0.00 351030 1 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- 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - - ---_ -- -- -� 2250/PLANNING VARIANCE WITH FINAL -BUDGETED AMOUNTS BUDGET ACCOUNT _ _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) (REVENUES -_ [Taxes: 11000/31200 Property taxes 152.00 ! 45,827.81 1 40,079.79 5,748.02 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 section for detail 331000 0.00 eal ants — 332000 Federal shared_re venues -._ - - __. _ � 0.00 335000_ State shared revenues 5,498 21 5,498.21 _-5,498.20 0.00 _. —_ 0.01 337000 j -Local gra is _. ._ - 0.00 338000 Local shared revenues -;- _ 0.00 - Charges for services 342000 Gene General government _ --- ----_ 4,500.00 _ 11,237.00 6,737.00 3x1000 G_eneralgovernment 4,500.00 i 0.00 Y 343000. ...LPublic 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 '., _ _ -0.00 1,500.01 1,500.01 -- y ri g - _ 370000 'Investment and ro al earnin s 12 00 12.00 . 0.00 (12.00) Total revenues 10,162.21 ! 55,838.02 58,315.00 2,476.98 -49-1 COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2260/EMERGENCY DISASTER - - } 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 -_ 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 - Intergovernmentalrevenue(See ;supplemental section for detail)- -- _ 331000 1 Federal grants _ - _ 1 0.00 332000 Federal shared revenues- _— _. L-___ 0.00 334000_ 1-State grants - _.. _.. 0.00 335000 State shared revenues 0.00 337000 Local grants _ -__ + _ 0.00 336000 Local shared revenues __ 0.00 Charges for services 341000 General government 0.00 342000 Public safety - __. —._ -.. _. .. I 0.00 — 343000 _ Public works - -... -.. 0.00 344000 Public health 0.00 _ 345000 Social/economic services - - 0.00 346000 Culture and recreation - _ _._ _ 0.00 i Fines and forfeitures 35101Justice court _ _ - _. 0.00 351020 District court__- _ --_ 0.00 351030 _City court _ _ _ __ _ 0.00 360000 Miscellaneous _. 000 370000 Investment and royalty earnings _. 0.00 Total revenues 0.00 0.00 0.00 0.00 -_ - -- -49- 0 COUNTY OF Jefferson County Is COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2270/HEALTH &SANITATION - VARIANCE - ' WITH FINAL BUDGETED AMOUNTS � BUDGET ACCOUNT _ _ _ ACTUAL I POSITIVE NUMBER DESCRIPTION - ORIGINAL FINAL AMOUNTS (NEGATIVE) _ -iREVENUES (Taxes: 11000/312000 Propenytaxes _- -, 819.00__+ 277.07016 243,394.36 3( 3,675.80) 314140 Local option taxes _ 0.00 Licenses and permits 4 _ 322010 Alcoholic bevera gel icenses _. 0.00 322020 General business licenses 0.00 323010 Building permits_ _ _._ _ 11,15000 f 11,150.00 8,79500 �.. (2,355.00) 323030 Animal licenses_ _ __- - '. __ - - 0.00 323050 Other permits - 0.00 -Intergovernmental revenue(See supplemental section for detail) _ 331000 Federal grants _ _ _. __. _. 64,416.00 64,416.00 122,839.50 58,423.50 332000 Federal shared revenues - 0.00 _334000 T State grants__ _ _ _ _. . 2,000 00 2,000,00__- __ 9,614.25 7,614.25_ 335000 State shared revenues 29,563.92 _ 29,563.92 29,563.92 0.00 3370grants 00 Local - _ - - - -- _-- 0.00 — — - - 338000 _- Local shared revenues _. _ 0.00 __LCharges for services_ _ - 341000 i General government - .1,450.00- 1,450.00 �.. 1,900.00 ', 450.00 342000 - Public safet j ', 0.00 y 343000 _Public works _. _ 1-4,200.00_. 14,200.00 16,069.30 1,869.30 _ 344000 Public health _ _-_ 12,200.00 12200,00 13,185.29 985.29 345000 Social/economic services 0.00 346000 Culture and recreation -. 0.00 Fines and forfeitures 351010_ Justice court 0.00 351020 Districtcourt 0.00 351030 -City court - _ _ 0.00 360000 (Miscellaneous 1,680.00 1,680.00 1,96110 281.10 370000 1 Investment and royalty earnings _ 50.00 50.00 0.00 (50.00) - --�- - Total revenues 137,528.92 '.. 413,780.08 �'i 447,322 1724 33,542.64 -49-' 0 COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2280/SENIOR CITIZENS VARIANCE - _ _ WITH FINAL -. _.-� ---_ -- - -` - ----- --- - - - P - _ BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: �_ Pro - - - -... _ --_ 45,470.17 (6,274.30) 11000/312000 Property taxes _ _ _186.00 _51,744.47 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 1 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 - ___- _ 10,529.04 10,529.04 10,529 04 _ . 0.00 337000 Lo cal grants _ - '� 0.00 338000 Local shared revenues -0.00 i - -_ Charges for services 341000 General government _.. _ 0.00 342000_ Public safety_ __ _ _- _ _ - _ _.___ _ -... �- _ 0.00 _ 343000 �_ Public works -_ -___- _ �._.- _0.00_ - _ 344000 Public health --_- - - ._ _ _-_-- - -.__-.__ 0.00 3_45000 Social/economic services 0.00 346000 Culture and recreation _.. - -_ 0.00 Fines and forfeitures 351010 Justice court _._ - 0.00 District court 0.00 351020. � _ -. 351 q3,00 0.00 - 360000 !Miscellaneous _ 0.00 0.00 -.- 0.02 0202 370000 '-Investment and royalty earnings 16.00-. . _ _ 16.00 0.00 (16.00) Total revenues 10,731.04 62,289.51 55,999.23 (6,290.28) -49- 0 COUNTY OF Jefferson County i COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2290/EXTENSION SERVICE ----- --- - - VARIANCE - WITH FINAL BUDGETED AMOUNTS I BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES i Taxes: 1.1000/31200 Property taxes -_ -.. ._ - _ 105.00 58,272.68 49,601.30 (8,671.38) 314140 Local option taxes _ _ 0.00 --_ ,Licenses and permits _ 322010 Alcoholic beverage licenses -__ 0.00 322020 General business licenses + _. __0.00 323010 Building permits_ _.._ _-_ I 0.00 323030 Animal licenses -_ ,—_ �, 0,00 323050 Other permits _ 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants _ �I 0.00 332000 Federal shared revenues _. 0.00 334000 State grants 0.00 —___- 8,529.24 0.01 335000 State shared revenues _._. 8,529.25 8,529.25 33700_Local grants. 0.00 338000 Local shared revenues 0.00 -_ Charges for services 341000 General.government __ _____ 0.00 342000 — _-.. 0.00 _ ' y __-- - — -- — -- Public safety �, 343000 Publicworks. --_.._... _____ ______ :_-. _ -___� 0.00 — 344000 Public health ________ ___ 0.00 345000 Social/economic services _ ;! 0.00 346000j Culture and recreation 0.00 _Fines and forfeitures 351010 Justice court _ — _ 0.00 351020 Il District court __ 0.00 351030 _. City court __ 0.00 3600.00 (Miscellaneous -_ 0.00 _ 0.00 0.02 _ 0.02 370000 In _ vestment and royalty earnings 22.00 . 22.00 � _- _ 0 oo - _ � (22.00) Total revenues 8,656.25 66,823.93i__58,130.56 (8,693.37) -49 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2320 1ECONOMIC DEVELOPMENT VARIANCE — -- WITH FINAL BUDGETED AMOUNTS - �- BUDGET ACCOUNT -- I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES 'Taxes: 11000/31200" Pro a q taxes 0.00 314140 . Local option taxes _ ! _ - 0.00 Licenses and permits 322010 1 Alcoholic beverage licenses _ 0.00 322020 I General business licenses _. .- _;_- 0.00 323010 Building permits _ _ - _-_ -_ __ 0.00 323030 Animal licenses 0.00 323050 OtheUermits - _ 0.00 Intergovernmental revenue(See supplemental section for detail) _ 331000 Federal grants _._. _-. _.. . ! 0.00 332000 Federalsharedrevenues 0.00 334000 State grants __. 0.00 335000 State sharedrevenues 139,099 65 139,099.65 46,432.76 (92,666.89) 337000 Local grants --_ - _ _ 0.00 338000 Local shared revenues -1_ 0.00 Charges for services -_ _ 341000 General government _ -.- ---- - --- - - __0.00._ _ 342000 Public safety -_. __- _ _ ___ _____ _ -__.. _ j 0.00 343000 Public works _ __ - _I 0.00 344000 Public health - - _ 0.00 345000 Social/economic services _ _ _ _ 0.00 3460.0.0 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__ - _0.00 2,80652 2,806.52_ 370000 Investment and royalty earnings 2,004.00 2,004.00 494.18 (1,509.82) Total revenues 141,103.65 141,103.65 49,733.46 (91,370.19) -49 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -- - 2330/RODENT VARIANCE WITH FINAL -� - .-- - - BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE -- — RI --_ - -- NUMBER I -- DESCPTION ORIGINAL ' FINAL AMOUNTS (NEGATIVE) !REVENUES Taxes: 110001312000. Property taxes. _ _ - 0.00 31414.0 Local option taxes 'I 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ - _ 0.00 322020 General business licenses 323010 Buddin ermits I_ 0.00 323030 Animal licenses 0.00 Other permits --__. - 0.00 Intergovernmental - - 323050 s_uupplemental section fordetail) 331000 Federal rg ants. __- a.00 332000 Federal shared revenues -_ 0.00 334000 State grants '� -_ _�__ 0.00 335000 State shared revenues 0.00 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 ublic works --_ 0 QQ - -- - -- _ -__ ___-. _I. ... -._- - --- - -_ 344000 __ Public.health _.- .___ 0.00 -_345000 I Social/economic services - - _ _ 0.00 346000 Culture and recreation 0.00 Fines and forfeitures _ � _ _.. . -_ 3_51010 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 0.00 D.00 0.00 __-- -491. • COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - - - - - 23601MUSEUM VARIANCE WITH FINAL - - BUDGETED AMOUNTS BUDGET ACCOUNT : _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES ITaxes: 11000131200C Propertytaxes _ 44_00 9,941.05 8,799.50 _ (1,141.55) 314140 Local option taxes Licenses and and permits _ - 322010 Alcoholic beverage.licenses -0.00 322020 General business licenses _ _ ,_ -0.00 323010 323030 Bu 0.00 ilding permits _ — ---- _ __ _ ___ _ _ - Animal licenses �,. 0.00 323050 Other permits_ -._ -. . . _ 0.00 Intergovernmentalrevenue(See supplemental section for detail) 331000 Federal grants _ _T 0.00 332000 Federal shared revenues 0.00 334000 -State grants -_ _.. . 0.00 335000 1 State shared revenues _ - - - 528.95 ; 528.95 528.96 0.01 337000 Local rants 0.00 33_800.0 _ _ Local shared revenues __., _—.. _ _ _! _. 0.00 Charges for services -- 341000 General government _ �l 0.00 _ 342000 Public safety _ __ __-. 0.00 343000 Public works _ 0.00 344000 Public health 0,00 _ 345000 Ec a economic services _ _ - _, -. - 1 0.00 346000 ure 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 -- ------- - - --- — - 200.00 26.22 (173.78) 370000 - I Investment and royalty earnings _ 200.00 - _ _ _----Total revenues - -- -- -- 772.95 10,670.00 9,354.68 i (1,315.32) -49 • COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 ---- --- -- 2371/EMPLOYER-CONTRIBUTION - _ DYER CONTRIBUTION GROUP HEALTH INS. VARIANCE -- WITH FINAL BUDGETED AM BUDGET ACCOUNT-' - ' ACTUAL POSITIVE NUMBER i ORIGINAL FINAL AMOUNTS (NEGATIVE __ REVENUES _---Taxes: 11000/31200C_-Property-taxes_- _ _0.00 1,806.65 11,710.70 9,904.05 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 -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 j Local shared revenues _. _ _ _-_ -_ _ 0.00 Chargesforservices - 341000- General government _ _ 0.00 342000_ ;_Public safety _ - , --__-_ 000 343000 Public works _ 0.00 344000 Publichealth 0.00 345000 I 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 I. 0.00 ----. ._.. — . . 370000 -Investment and royalty-earnings 0.00 _ _ _ ----- -- _ _-.. _ -49- 11,710.70 9,904.05 Total revenues 0.00 1,806.65-' _ • COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 _--- 23721PERMISSIVE MEDICAL LEVY VARIANCE 1 WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31200c Property taxes _ ___.. .. _ 0.00 360690.66 306,129.25 (5456141) 314140 Local option taxes _ _ _ 0.00 Licenses and permits - _ 322010 Alcoholic beverage licenses 322020 General business licenses 0.00 323010 Building permits _ 0.00 323030 Animal-licenses- 0.00 32.3050 Other_permits _ .__ _-. . ... 'i 0.00 intergvernmentalrevenue(See supplemental section for detail) 331000 Federalgrants _- _ -_-- i 0.00 332000 Federal shared revenues 0.00 334000 Stategrants _. - 0.00 335000 State shared revenues _ 0.00 337000 Localgrants -_ _ '. _ 0.00 338000 Local shared revenues -_ _ 0.00 _ ,Charges for services 341000 General government _ 0.00 342000 Public safety. - _ _--- _ _-._ _– - _ - 0.00 343000 1 _Public works 0.00 344000 Public health _ _ _OAo 345000 _ Social/economic services _-- _ '� 0.00 346000 Culture and recreation 0.00 i I – _ Fine_s and forfeitures _ 351010 ustice court—_ _. 0.00 351020 District court __. ___ _ ... ___ 0.00 351030 Oity_court - __ ___ _ 0.00 360000 (Miscellaneous _ 0.00 370000 Investment and royalty earnings 0.00 i Total revenues 0.00 360,690.66 306,129.25 . (54,561.41) -49- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - - - -- 2382/SEARCH/RESCUE '. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET _ACCOUNT ACTUAL - ~ POSITIVE - NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES -. Taxes: _. _ . -. . . 11000/31200C Propeertytaxes 0.00 0.00 _ ; 0.26 0.26 314140 Local optiontaxes _ __--. .. . -- _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322.020 General business licenses _ _ _ _ 0.00 Building - - - --- 0.00 323010 B _. gpermits _-_ �__. 323030 Animal licenses _. _ _ 0.00 323050_ Other permits 0.00 Intergovernmental revenue(See supplementalsectionfordetail) - 331000_ Federal grants -__ _ 0.00 332000 Federal shared revenues L 0.00 334000 State grants._. _ __ _ 0.00 -- -- - + - - 335000 +State shared_revenues _._ I` ___ 0.00 337000 Local grants _. _ _ _ 0.00 3380001 Local shared revenues _ _ 0.00 Charges for services - - _�. 341000._,General government 0.00 342000 T+I Public safety__ _ - -_ - 0.00 343000 Public works 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 0.00 351030_ City court - - _ - 0.00 360000 (Miscellaneous 0.00 370000 (Investment and royalty earnings 0.00 -4- _- Total revenues 0.00 0.00 ! 0.26 0.26 -49-' • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2390 1DRUG FORFEITURE ------- - VARIANCE WITH FINAL -- _ - BUDGETEDAMOUNTS I BUDGET ACCOUNTi ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS '. (NEGATIVE) (REVENUES (Taxes: i - 11000/31200C Property taxes _ 0.00 314140 Local option taxes _ -. - _ 0.00 ILicenses and permits -- -. -� - ---- 322010 L 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 _ i_ - 0.00 iCharges for services -�- 341000 General government 0.00 342000 Public safety _- - _- - 0.00 343000 Public works _ _.. _ 0.00 344000 Public health 345000 Social/economic services _ _�F 0.00 346000 Culture and recreation _ _.- _ _ 0.00 351010 Fines forfeitures Justice court 2,000 00 ._ _ 2,0 . 00000.00 _ 0 00 .(2,000.00 351020 District court 0.00 351030 City court ---. -.- ---- --_ -_... _._. -_---- —_0.00 360000 i _--------- . __ ',Miscellaneous _ 0.00 0.00 i _. 2,257700 00 2,257.00 370000 .Investment and royalty earnings 0.00 Total revenues 2,000 00 2,000.00 _ 2,257.00 257.00 -49- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2393/RECORDS PRESERVATION VARIANCE WITH FINAL BUDGETED AMOUNTS � BUDGET ACCOUNT _ - -- - _ __—� — - ACTUAL ! POSITIVE - -- _. NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS I (NEGATIVE) REVENUES (Taxes: 11000/312000 Property taxes 1-__ � 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 - _� 331000 Federal rants_ _0.00 Intergovernmental revenue(See s_u lemental section for detail) _ _ 332000 Federal shared revenues _ - __. . '., ' . _ I_-._.. _ 0.00 334000 _ State grants _. _ - 0.00 335000 State shared revenues __ -_ -___ ___ _ _ 0.00 337000—T-- 370001 Local grants _ _- _ 0.00 338000 Local shared revenues _ 0.00 Charges for services - 341000 General government _ . - 21,00000 i 21,000.00 -18,642.00 2,358.00) 342_000 Public safety _ �_ -- �.. . _ 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 T Social/economic-services _ 0.00_ 346000 Culture and recreation _ _ 0.00 Fines and forfeitures i 351010 1 Justice court _..__. _- _ -.... _- -_ __- - !. . � 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous li 0-00 370000 Investment and royalty earnings _ 0.00 Total revenues 21,000.00 21,000.00 18,642.00 (2,358.00) ___ .-. ._. .. __ -49 0 COUNTY OF Jefferson County i COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 I - -- 2420 1BASIN IMPROVEMENT DISTRICT VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ _ __ _ ACTUAL _.a- - POSITIVE- NUMBER DESCRIPTION FINAL AMOUNTS (NEGATIVE) 'REVENUES Taxes: Property taxes-_- _.__. _14.00 2,738.00 2,891.33 _153.33 11314140000 Local option taxes - __ _ _ 0.00 Licenses and permits - 322010 Alcoholic beverage licenses _ - _.... 0.00 322020 General business licenses - _ _. -- 0.00 323_010 _ Building permits - 0.00 323030 Animal licenses _. 0.00 323050 Other permits 0.00 Intergovernmental revenue(See - --- ._ 1- - — -- supplemental section for detail) 'L-. ---- 331000 Federal grants _. _-_ _. .. _ 0.00 332000_ Federal shared revenues 0.00 334000 State grants _ -_- -__ _. _.. __.0.00 _ 335000 State shared revenues _ 38.25 38.25 _ 38 24 ! _i0-0-1A 337000 Local grants _ 0.00 338000 Local shared revenues ; 0.00 Charges for services 341000 1_General government_ _ _. _ 0.00 342000 Public safety _ -_ _ ____. 0.00 -1--- ----. _0.0 343000 Publicworks - __.._. ____.____ _ ___ !,...__ . .. _0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation _ j - 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 - 5225 2776.25 2929.57 --. -- _ - . 153.32 -49- • COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - 25001LIMEKILN ROAD RID VARIANCE - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES axes: 11000!3120001 Propertytaxes _ 0.00 __ 2,450.00 2,275 00 175.00) 314140 _Local option taxes - _ _.. 0.00 Licenses and permits _ _ _ - 322010 _Alcoholic beverage licenses - _ _ _ 0.00 322020 General business licenses_ T 0.00 323010�Buildingpermits - _ - __ __ _ 0.00 323030 +Animal licenses �_. 0.00 323050 I Other permits _ _ 0.00 Intergovernmental revenue(See supplemental section for detail) �. 331000 Federal grants _. _. 0.00 332000 1 Federal shared revenues 0.00 334000 l Stategrants_ i._ _ 0.00 335000 State shared revenues 0.00 337000 Local rants_ - 0.00 338000 Local shared revenues _ 0.00 _ _Charges for services _ - -. 341 o0o _General government. __ 0.00 342000 Public safes _ __�_ �_ _ --0.00 343000�_ Public works _ __ _ - - _ 0.00 344000 Public health -- _ - ._ 0.00 345000 Social/economic services _ �._. 0,00 346000 1 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 Y Y - --� - Total revenues-- - - _ 0.00 -. 2,450.00 2,275.0. (175.00) -4g f ., • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - -- - 2501/13ESTINY HILLS ROAD RID ' VARIANCE WITH FINAL_ - - - - -- - - -- BUDGETED AMOUNTS BUDGET ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES 'Taxes: 11000/31200C Property taxes 25.00 8,405.00 7,265.62 (1,-139.38 314140 . _Loca l_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 4 Animal licenses -_ _ _. 0.00 323050_ Other permits _ 0.00 ;Intergovernmental revenue(See - - - :supplemental section for detail) -331000_ l Federal grants - _ . _ _ _ . 0.00 332000 --� -- 0.00 Federal shared revenues 334000 _State grants _ -.._ _. _.. �', 0.00 335000 State shared revenues 0.00 _ 337_000 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 Publichealth 0.00 -TI– 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 Xycourt _ __. __. _ _ -. . 0.00 360000 Miscellaneous _ _ 0.00_ 370000 Investment and royalty earnings ! 0.00 Total revenues 25.00 8,405.00 7,265.62 (1,139.38) -49,, • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2502/SOUTH HILLS RMD I y ARIANCE WITH FINAL BUDGETE-13–A-MOUNTS-1 BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL MOUNTS (NEGATIVE) REVENUES Taxes: 11000/31200[ Property taxes 42.00 21245.00 - 21,31430 .69.30 314140 Local option taxes -. ___ 0.00 Licenses and permits 322010 Alcoholic beverage licenses _ _ ____. -_ !I _ __.. _ 0.00 322020 General business licenses _ 0.00 323010 !i Buildingpermits ___. _ _ 0.00 323030 Animal licenses _- _ - ..0.00 323050 Other permits _ 0.00 -'Intergovernmental revenue(See I. 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 1 Local grants - _. i_ _ - 0.00 _ 338000 Local shared revenues 0.00 Charges for services - - ---_ _. _ _. _.. T -_. 341000 General government 0.00-- �,, 0.00 342000 Public safety 343000 _ Public works ,;_ _ _ —j _ 0.00 344000 Public health __- _. _� - - 0.00 345000 _1 Social/economic services _. , _ - 0.00 _ - - —.. 346000 Culture and recreation Fines and forfeitures 351010_ Justice court _0.00_ 351020 District court _ _._ _ _. _ - j. _.. 0.00 351030 _court _._-.. __ __ - _. -- _. -- _. .0.00 360000 Miscellaneous _ 0.00 370000 Investment and royalty earnings _ _ -_ 0.00 Total revenues - _ 42.00 _ 21,245.00 1 21,314.30 '_ 69.30 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25041SADDLE MOUNTAIN RMD VARIANCE - - - �_ WITH FINAL -. _ ---- - BUDGETED AMOUNTS : BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) ,REVENUES (Taxes: 311000131200C!Prop>�taxes 5.00 17,997.00 t 18,011.91 1_4.91 _ 314140 Local option taxes_. _. _.. � 0.00 Licenses and permits 322010 Alcoholic beverage licenses - - 0.00 322020 General business licenses 0.00 _ 32301_0 1 Building_permits_ _. _._ _ _ ._ _- T _ 0.00 1� Animal licenses _ i _ 0.00 323030 .. - -. 323050 Other permits _ _ _ 0.00 - Intergovernmental revenue(See -- supplemental section for detail) 331000 Federalgrants-- _ 0.00 . 332000 Federalshared revenues 0.00 334000 State grants _ _ _ 0.00 335000 State shared revenues_ __. l- 0.00 337000 Local grants _ _ �_ 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government _ 0.00 3420001; Public safety _. __. _._.- -__ -- -._ j ._. _� 0.00 343000 1 Public-works - �_ 0.00 344000 Public health _. 0.0_0 345000 Social/economic services 0.00 _3_4600_0_ Culture and recreation 0.00 Fines and forfeitures --351010 Justice court - - - 0.00 351020 District court - -__ 0.00 351030 �i,_City court _ __ _ _ -. _ _ 0.00 360000 Miscellaneous 0.00 370000 1 Investment and royalty earnings -_ 0.00 Total revenues 5.00 17,997.00 18,011.91 1 14.91 --- -49 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - - 2506 1Big Dipper RSID - -- -- - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ' _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES -- Taxes: -- - 110 / 000 P r--_ __-_� ---- - 271.71 -party 5.00 8,300.54 8,5 .25 314140 Local option taxes 0.00 Licenses a nd permits _ 322010 Alcoholic beverage licenses -__ __. _. _ -- 0.00 _ 322020 General business licenses - ; 0.00 _ 323010 Buildt�_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 .0 334000 Stateyrants _. _- i L_ _ 0.00 335000 State shared revenues 0.00 _ 337000 i Local�rentg _ _ _- ___ _ --_ - _ 0.00 336000 j Local shared revenues - 0.00 -- —. . ____... -T-. . _. Charges for services - 341000 General government __ __ __ _ 0.00 342000 Public safety __ 0.00 343000 Public works l _ 0.00 344000 Public health �_ _ 0.00 345000 5ocialleconomicservices -� 0.00 346000 i 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 1Investment and royalty earnings 0.00 Total revenues 5.00 _ 8,300.54 __ 8,572.25 271.71 -49- • COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CH CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2507/Big Dipper RMD VARIANCE WITH FINAL BUDGETED AMOUNTS I BUDGET ACCOUNT _ _ _ ACTUAL POSITIVE _ NUMBER DESCRIPTION - ORIGINAL FINAL I AMOUNTS (NEGATIVE) :REVENUES j Taxes: 3110001312000 Property taxes 0.00 2 508.00 2,591.66 _ 83.66 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 _ - -i --0.00 332000 Federal shared revenues _. 0.00 _ 334000_. State grants _ - -._- ._ .._ - -. ! - y-- 0.00 335000 State shared revenues. _.. _ ! 0.00 _ 337000 ' Localgrants _._ _ _ 0.00 338000 Local shared revenues j _ 0.0.0_ Charges for services _ _ 341000 General government -__ _- _ 0.00 342000 1 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 3_51030 City court - :. _-- _--_. -.- _. ...-__- 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings - 0.00 Total revenues 0.00 2,508.00 2,591.66 83.66 • COUNTY OF Jefferson County . COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25101JACK MTN. ESTATES RSID VARIANCE _ WITH FINAL ET BUDGED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER i DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES _ _ . - Taxes: 0.00 11000/31200C _. Property taxes. _ 314140 Local option taxes__- _ - __. 0.00 Licenses and-perm its 322010 Alcoholic beverage licenses _ -_-_ _ 0.00 322020 General business licenses.. _. . -__� 0.00 323010 Building permits _ _ 0.00 323030 Animal licenses _ _ _ _ 0.00 323050 Otherpermds -.0.00 ,Intergovernmental revenue(See supplemental section for detail) _ 331000 J l Federal grants �_ 0.00 332000 Federal shared revenues _ 0.00 4000 33 State rants _ 0.00 335000 I State shared revenues_ _ _ 0.00 337000 i LocalRrants _ 0.00 338000 Local shared revenues 0.00 Char gas 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 IFines and forfeitures 351010 Justice court _ _ 0.00 351020_ District court _ - — _ - -.. _'`�- _.. . 0.00 351030 _TCity court ______ -_ _ - _ 0.00 360000 'Miscellaneous 0.00 370000 Investment and royalty earnings j 0.00 , Total revenues _ 0.00 0.00 ' 0.00 I 0.00 -49 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -.— _.. __... 25111MOO NLG--- - -- -. HT RDG ESTIJACKSON CRK RD RSID _- _..-.__ VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS , (NEGATIVE) REVENUES _- . . Taxes•. 11000/31200CI Property axes -- _ -__ -.. _ j 0.00 314140 Local option taxes _._ _ -. . _ _. _ �.. -0.00 Licenses and permits 322010 Alcoholic bevergelicenses _ _ -.-0.00 322020 General business licenses 0.00 323010 Building permits _.__. '._ ',. 0.00 323030 Animal licenses _- - _ _.- 0.00 323050 1 Otherpermits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 ��.-.Federal grants _ __ __. ;. _ 0.00 332000 ! Federal shared revenues _ 0.00 334000 Stategrants _ -__ .._ _. _ _.I 0.00 335000 State shared revenues -_--__ 0.00 337000 1 Local rants _ -_ _ _I- 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. 0.00 7IFines and forfeitures j 351010 Justice court _ _ _- ', 0.00 351020 _ District court__ _ _ _ __�_ ___ 0.00_ 351030 Citycourt ___. _ 0.00 360000 Miscellaneoush 0.00 370000 Investment and royalty earnings _ 0.00 Total revenues 0.00 _ 0.00 0.00 0.00 -49 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2512/MOONLIGHT RIDGE RMD - -- _-- VARIANCE WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT - ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES -. -Taxes: 710001312000 Property taxes -_-- 0.00 314140 Local option taxes __- .. L_. _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 cletail) 331000 Federal rg ants __. - _ _ _ _ - _ 0.00 332000 Federal shared revenues _ -_0.00 334000 _State grants _ 0.00 335000 _4 State shared revenues _ __ j - -. _- 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services .341000 - General government 0.00 342000 j Public safe_ _- _ _. _ 0.00 343000 Public works __ 0.00 344000 Public health _ _ I 0.00 345000 Socialleconomic services _ _ 0.00 346000 Culture and recreation _ _ - __ _ 0.00 _Fines and forfeitures 351010 Justice court I- _ 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 0.00 0.00 i 0.00 d9- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2513 1SOUTH HOLMES GULCH ROAD RMD 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 0.00 (Licenses and permits 322010 IAlcoholic 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 �isupplemental 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 I 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 _. 0.00 0.00 '•'••' - 0.00 -49- . COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 --- - 2514/FOREST PARK ESTATES RSID VARIANCE WITH FINAL- -_-- – --._ --- - - -- BUDGETED AMOUNTS BUDGET ACCOUNT ICI ACTUAL -4 POSITIVE - - NUMBER -- DESCRIPTIONS ORIGINAL FINAL AMOUNTS 1 (NEGATIVE) REVENUES Taxes: 11000131200C Property taxes _ __ 1 _ _ 0.00 314140 Local option taxes _-_ _- , 0.00 Licenses and permits 322010_ -Alcoholic beverage licenses - _– _j 0.00 322020 - � General business licenses �. �_ _ 0.00 323010 Buildingpermits _. . 0.00 323030 Animal licenses 0.00 323050_ Other permits – __ ,._ – __ _ 0.00 - -Intergovernmentalrevenue(See supplemental section for detail) 331000 Federate rants - -_ _ 0.00 -Federal shared revenues _– 0.00 334000 State grants _. _ -- – -- �– -. 0.00 335000 State shared revenues _. – –.y –__– – I_ 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 Culture recreation services _- -._- _ 0.00 346000 Culture and recreation __... _ 0.00 iFines and forfeitures 351010 Justice court _ _ _. ._ _ _ 0.00 351020i_District court _- _ _. -_ _ 0.00 3510_30 City court - - _ 0.00_ 360000 Miscellaneous _ _ t- 0.00 370000 Investment and royalty earnings _ 0.00 - ----_ _–.--.--T-- _ - _ --- -_ – Total revenues 0.00 0.00 '�. 0.00 I 0.00 -49- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25171MARTINEZ GULCH RID -- - -- --- - TVARIANCE -- --- - -_-- -- - - WITH FINAL_ BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL j POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES ----Taxes:-- -11000/31200C_ Property taxes_ _ 0.00 314140 �I_ Local option taxes _. _ __ _ _ _ 0.00 Licenses and permits 322010 Alcoholic beverage licenses - _ - ! _. !. . _- - 0.00 322020 General business licenses _ _ _—', 0.00 323010 j Building permits iL 0.00 323030 i+ Animal licenses _ - 0.00 _ 323050 1 Other permits__ _ - 0.00 me - Intergovernntal revenue(See supplemental section for detail) _ _ _ 331000 Federal grants_ _ 0.00 332000 Federal shared revenues – j 0.00 334000 State grants -__ _. -- _ .._- _ �i -._.. 0.00 335000 State shared revenues _ 0.00 337000 _Local grants -_ _ 0.00 338000_ Local shared revenues _ 0.00 _ 1Charges for services - 341000 i General-government 342000 Public safety__- 0.00 343000 ; Publicworks _ 0.00 344000 + Public health _ 0.00 345000 SOC121/economic services 0.00 346000 Culture and recreation _ _ _ _ 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 Ci 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 OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25181MARTINEZ GULCH RMD -_- - - -- --- VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER '. DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31200CI 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 323050 1 Other permits 0.00 Intergovernmental revenue(See '.supplemental section for detail) 331000, Federalgrants __ - 0.00 332000_ Federal shared revenues---- - _. . - _ ,, _ _ _._ j, - ___. ..0.00 334000 State _ _ -- - - J_ 0.00 335000 State shared revenues 0.00 337000 Local grants _ 0.00 00 338000 Local shared revenues 0. 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 0.00 . 0.00 0.00 0.00 -49- • COUNTY OF Jefferson County 4 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - — — — - &S DISTRICT _ 2598/CLANCY I VARIANCE _-- � - _ --- ------ _ WITH FINAL _ BUDGETED AMOUNTS BUDGET ACCOUNT I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131200C Property taxes — __. 0.00 314140 Local option taxes - _ 0.00 Licenses and Permits _ 322010 Alcoholic beverage licenses _ - - __ _ 0.00 322020 1 General business licenses ---__ ! 0.00 323010 Building permits 0.00 323030 Animal licenses - _ _ . 0.00 323050 1 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 1 General government _ - 0.00 _ 342000 Public safety_ . _ 4 _ 0.00 343000 Public works _ _ _ _ 0.00 344000 Public health _ j 0.00 345000 Social/economic services _ _ - __ - _ 0.00 346000 Culture and recreation Fines and forfeitures 351010 _Justice court _ - _ _ -__ 0.00 i 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 0.00 0.00 0.00 -49- . COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2599 1MONTANA CITY W&S DISTRICT -- VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131200[ Propertytaxes _ - -.. .l__---_ 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) - - !!!I Federal rants--- - _ --- --- 0.00 331000_ i J Federal -. -- --_—— - _- _. __. 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 govemment _ _ 0.00 342000 _ Public safety _ _ 0.00 343000 Public works ! 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 _ _. _ _ _ __ __ '- _- 0.00 351030 1 City CoUrt __ V __ 0.00 360000 Miscellaneous _ 0.00 370000 11 Investment and royalty earnings I 0.00 Total revenues 0.00 -. -0.00 0.00 0.00 49 0 COUNTY OF Jefferson County to COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 MO/JUNK VEHICLE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUE_S__ Taxes: 110001312000 Property taxes --_ _.._ . _. 0.00 314140 Local option taxes Licenses and and permits 322010 beverage licenses._ 322020 General business licenses 0.00 323010 Building Permits , _ 0.00 323030 1 Animal licenses -. __ 0.00 _ 323050 _ _ Other permits._ -_ __ _ 0.00 ,Intergovernmental revenue(See lsupplemental section for detail) 1 331000 Federal grants. - _ 'I 0.00 332000 Federal shared revenues_ _ 0.00 _ 3340 State grants- 0.00 0 335000 State shared revenues _. 16,818.00 16,818.00 16,818.00 0.00 Local grants 337000 - 0.00 338000 1 Local shared revenues 0.00 _ Charges for services _ --,_- - 341000 General government _ _ 0.00 342000 Public __- _ _____ .0.00 work 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 16,818.00 16,818.00 161818.00 ICI 0.00 -49- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2840 1NOXIOUS WEED GRANTS -__-- --- _- VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBEM DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES -. - _ Taxes: 11000/31200C Property taxes _ 0.00 314140 Local o tp ion taxes _ 0.00 ,Licenses and permits _ 322010 Alcoholic beverage licenses _ _ - _. 4__ 0.00 322020 4- General business licenses _ 0.00 _ 323010 Building_ erp nits _ - 0.00 323030 Animal licenses 0.00 323050 0.00_ Tintergovementalrevenue See _ --- _--- ---- -- _.. m supplemental section for detail) 331000 I_Federal grants _ _ -_. -_ __�. 0.00 332000 _Federal shared revenues _ 0.00 334000 TState grants 7,500.00 7,500.00 k25.199.72 j 17,699.72 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- 0.00 963.75 963.75 _ 344000 1 Public health _ 0.00 Social/economic_services -_0.00 345000_ 1 _ 346000 Culture and recreation _._ + __ 0.00 Fines and forfeitures l 351010 Justice court- _ ___ _ _ _0.00 351020 District court _ _ __ - 0.00 351030- City court _ 0.00 360000 Miscellaneous _ 0.00 370000 jinvestment and royalty earnings 0.00 I Total revenues 7.500.90 7,500.00 26,163.47 18,663.47 -49- • COUNTY OF Jefferson County 4P COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 — - 28411CO.SPEC.WEED GRANT VARIANCE WITH FINAL -- _ BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER- DESCRIPTION ORIGINAL FINAL - AMOUNTS (NEGATIVE) REVENUES Taxes: -i- 311000/31200C Property taxes _ __ 0.00 314140 Local option taxes_ ___ _____a ___ 0.00 Licenses and permits 322010 1 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_ Intergovernmental revenue(See - supplemental section for detail) _ 331000 Federal grants.— - _ - ._ _--_-_ 0.00 332000 Federal shared revenues 0.00 334000 �i State grants 0.00 - -- 0 - 335000 -----_.I - -__ nue- s__ 0.00t 337000 Local grants _ _ _ 0.00 338000 Local shared revenues _. _ --_ __ -_-_ -. _ _- _0.00_ ICharges 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_0.0 Culture and recreation 0.00 Fines and forfeitures i 351010 _Justice court-_ 0.00 351020 District court 0.00 351030 City court f 0.00 360000 Miscellaneous _ -._- 0.00 370000_ in and royalty earnings _ '� 0.00 -- Total revenues 0.00 0.00 0.00 0.00 -49 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2850/911 EMERGENCY `- __-- _--- - --- VARIANCE WITH FINAL - _ -- -� - BUDGETED AMOUNTS BUDGET. _ ACTUAL POSITIVE ACCOUNT NUMBER DESCRIPTION ORIGINAL - FINAL AMOUNTS (NEGATIVE) _ 'REVENUES Taxes: 11000131200C PrOPertytaxes _ _ -.- _._ -_ - ___.____� 0.00 314140_ Local option taxes _0.00 Licenses and permits 322010 Alcoholic beverage licenses _ _ _ 0.00 322020 General 10 Building permits licenses - - JJ 0.00 3230 •__-__- __._ — 0.00 323030 Animal licenses 0.00 323050 Other permits _ - - ___ 0.00 suppleme tal section for detail)__ --- 331000 Federal rants �. 0.00 i�rgovernmental revenue(See - — 332000 Federal shared revenues 0.00 334000 State grants _ _ _.. _ 0.00 335000 State shared revenues _ - 94,000 00 94,000.00 106,717.89 12,717.89 _ 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 a _ 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 I 351020 District court - _-. ._. - !, - _- 0.00 351030 '_City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 1,750 00 1,750.00 488.37 (1,261.63) Total revenues 95 750.00 95,750.00 107,206.26_i 11,456.26 -49- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 28591COUNTY LAND INFORMATION ACT 0000- -__ 3335 5000 - VARIANCE 3550 0000 + 0000.3555 _ WITH FINAL ---0003__ 3300 5555. . . BUDGETED AMOUNTS BUDGET _ACCOUNT _ ACTUAL POSITIVE - _ 5555 . - 0000 -- - NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131200CI Property taxes- � 0.00 - - - --_ 314140 Localoption taxes 3033-. _. _ _. 0.00 IlLicenses and permits _ _ 3303 �_ 322010 Alcoholic beverage licenses - - - __ �. - _. _.. _ 0.00 322020 General business licenses -. _ 3333__ _ , _ - -- --.3033 0.00 323010 F Building permits - -____ 3333.. 0.00 323030—Animal-licenses _ 0355 5553_. . 5333 i. _ 0.00 0 32305 Otermits 3335 3053_ 0.00_ 30 5 0 - - - _ - Intergovrgovernmentalrevenue(See supplemental section for detail) 331000 Federal grants _ _- _ - _. _ _ _ __ 3555 _ 0.00 332000 Federal shared revenues _- 0.00 334000 State grants_ 0353 3333 3553._ -0.00 335000 � State shared revenues _ __. _ 3033 -_- 0.00 337000 Local grants 0353__ __ 3333 3333 _ _. 0.00 338000 Local shared revenues _ 0.00 - __- - 5535 Charges for services 341000 General government _-- 3333 _5,700.00 ,._. _5,700.00 3,335.50 (2,364.50) 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 1 City court_ _ - — -__ -,. _ 5333_ _ 0.00_ 360000 (Miscellaneous __ 000 0-- - 5533 5350 --- - -_ 5530_ 3700.00_ ;Investment and royalty eamings __ _ + 0.00 Total revenues 5,700.00 5,700.00 3,335.50 (2,364.50) -. . _. 3535. —. 3555 _- -49_ • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - - - - . 2860 1LAND USE PLANNING I VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT - ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131200CI Property taxes _ __ 0.00 3.1.4140 Local option taxes --__- _ ---- _. — ! -0.00 Licenses-and permits 322010 Alcoholic beverage licenses 322020 General business licenses 0.00 323010 Buildi�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 4,046.37 4,046.37 4,04636 _ . 337000 Local grants.- __ 0.00 _ 338000 Local shared revenues _ _ _ _ 0_.00 Charges for services 341000 General government 0.00 342000ublic_safety - '� 0.00 --- 343000 Publicworks _ _ 0.00 --_ 344000 Public health _ - ----- - --- - ---- 0.00 345000 Social/economic services _ _ 0.00 346000 Culture and recreation - 0.00 1 Fines and forfeitures 351010 1 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. 4,046.37 4,046_37 4,046.36 (0.01) -49- i COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND C ANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2902/FOREST RESERVE TITLE III PROJECTS - - -- -' _ - VARIANCE - - - WITH FINAL BUDGETED AMOUNTS i UDGET _ACCOUNT _ ACTUAL I POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) (REVENUES Taxes: 11000131200C _ PrWerty taxes _ _ _. 0.00 314140_ —Local optiontaxes __.. --- _. 0.00 Licenses and permits J__ - __ 322010 Alcoholic beverage licenses _. __- ._ -. __ _ 0.00 322020 'General business licenses_ _ ', !, _ 0.00 323010 Building Rermits _ -. _ _ _ 0_.00 323030 Animallicenses _. 0.00 323050 Other emiits _ 0.0.0 -- Intergovernmental revenue(See - supplemental section for detail) 331000 FederaaArants_ 0.00 332000 1 Federal shared revenues __. 0.00 _ _0.00 I 31,987 31,987.55 3340001 State grants __ -_ 0.00 335000 State shared revenues _ _. ;- _ 0.00 337000 Local grants _ __ 0.00 338000 Local shared revenues --_ ._. _. _ 0.00 —1C -r--- _ 341000_ General government 0.00 342000 Public safety 0.00 343000 Public works _ 0.00 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 Districtcourt _ --� 0.00 351030 city _- I _ 0.00 360000 Miscellaneous 0.00 370000 f Investment and royalty earnings _ , 0.00 Total revenues _ 0.00 - 0.00 31,987.55 . 31,987.55 - _ _. - _ -09 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 — --- - - --L— - 2903 1FOREST RES.TITLE 111 2008 LAW VARIANCE WITH FINAL BUDGETED AMOUNTS I BUDGET ACCOUNT ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) _ REVENUES- —.. _ 1Taxes: 11000/31200CI Property taxes_ _-- - 0.00 314140 Local motion taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses _�' _ -0.00 322020 General business licenses __- I 0.00 323010 Buildingpermits _ �', _ 000- _ _ -- — —_. 323030 , Animal licenses _ 1�- _ _ -0.00 323050 Other-permits - _ _. _0.00. -- — Intergovernmental revenue(S ee supplemental section for detail) 332000 Federal shamed revenues _ 33,000.00 _ 33,000.00 0.00 — 0.00 t (33,000.00 _ 334000 Stag rants _ _ - _ _ _ 1__. _ _ - 0.00 335000 State shared revenues 0.00 337000-1 Localgrants _ _ _ -�_ _ _. __. 0.00 3380_00 Local shared revenues 0.00 Charges for services _ -__- -_ _�. 341000 General clovernment _ _ ._0.00 _342000 Public safety_ -- _-- _ _�- __. -. __ 0,00 343000 Public works - I _. -_ _ 0.00 344000 Public health _'- ___-_ 0.00_ 345000 Social/economic services _ 1 0.00 346000 Culture and recreation _ ! _ 0.00 Fines and forfeitures 351010 Justice court -- - _ _ _�__. 0.00 351020 DiStrict court — __ _. __ . 0.00 351030 i_City court __ _ _- _. _ 0.00 360000 (Miscellaneous _ _ _ 0.00 370000 Investment and royalty earnings _ 0.00 Total revenues 33,000.00 33,000.00 0.00 (33,000.00) -49 • COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CfANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 — - — - - - - 29141JUVENILE ACCT. BLOCK GRANT ' . VARIANCE W_ ITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT_ __ _ ACTUAL__! POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL- AMOUNTS (NEGATIVE) 'REVENUES Taxes: 11000131200C Property _ _314140 Local option taxes Licenses and permits _ _ 322010 Alcoholic_beverage licenses. _ _- 322020 General business licenses _323010 Building_permits -_ 323030 Animal licenses 323050 Otherpermits _ J IIntergovernmental revenue(See supplemental section for detail) 331000 Federal 9 rants 332000 Federal shared revenues 334000 State grants 335000 _State shared revenues _.sh_ 337000 _Local grants 338000 Local shared revenues Charges for services 341000 General government _ 342000 Public safety 343000 Public works 344000 i_ Public health 345000 Social/economic services 346000 Culture and recreation _ Fines and forfeitures 351010 Justice court 351020 District court _ 351030 City court - 360000 Miscellaneous _ 370000 Investment and royalty earnings Total revenues COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 251HISTORICAL PRESERVATION GRANT 93 VARIANCE - — - - - _-- WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES -- ITaxes: 110001312000 Property taxes _ __. _ 0.00 314140 Local option taxes _ __ _-_ 0.00 Licenses and permits 322010 Alcoholic beverage licenses _.._ _ - 0.00 322020. General business licenses 323010 Building permits - -._ 0.00 323030 -Animal licenses _- —__ �I _ - _ 0.00 323050 Other ermits . _ - _- - - _0.00 Intergovernmental revenue(See supplemental section for detail) - - - 331000 Federal grants 332000 Federal shared revenues 0.00 934000_ 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 _ _- - Vii— _ 0.00 343000 +Public works- _.. - _- �_ 0.00 344000. Public health ,.___. _—_ _ _ .. _- 0.00 345000 �- Socialleconomicservices _ - _ - _ _. 0.00 346000 I Culture and recreation -T_ _ - _ 0.00 Fines and forfeitures 351010 Justice court �_-. —_ -... _ _0.00 351020 District court -_ : - _0.00 351030. City court -_ -. - _ 0.00 360000 - IMiscellaneous 0.00 370000 Investment and royalty earnings - _ j 0.00 Total revenues 0.00 0.00 0.00 j 0.00 -49- 1 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - _ ---2950/DUI TASK FORCE _ VARIANCE - - - WITH FINAL BUDGETED AMOUNTS � BUDGET ACCOUNT ACTUAL POSITIVE NUMBER ! DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31200C Property taxes 314140 Local option taxes Licenses and permits _ 322010 Alcoholic beverage licenses _ 322020 �. General business licenses 323010 Building permits _ { 323030 Animal licenses 323050 Other permits - Intergovernmentalrevenue(See supplemental section for detail) 331000 Federal grants 332000 Federal shared revenues _ 335000 State shared revenues ___. 11,000.00 _ 11,000.00 10,603.41 (396.59 _ 337000 Local grants 338000 Local shared revenues Charges for services 341000 '.. General government 342000 _ Public safety 343000_ Public works 344000 Public health 345000 Social/economic services 346000 Culture and recreation Fines and forfeitures 351010 Justice court 351020 District court 351030_ City court 360000 �Miscellaneous 3,000.00 3,000.00 - _ 1,37676 (1,623.24) 370000 1 Investment and royalty earnings _. Total revenues 14,000.00 14,000.00 11,980.17 1 (2,019.83) • COUNTY OF Jefferson County i COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 - ' 29521STRAT.PREV.STATE INCENTIVE GRNT VARIANCE WITH FINAL - - _ - BUDGETED AMOUNTS _� BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) kREVENUES Taxes: 11000131200C, Propel taxes_ - -�- 314140 Local option taxes Licenses and permits 322010 (_Alcoholic beverage licenses 322020 General business licenses 323010 T Building permits -. 323030 Animal licenses -I _ 3230.50 Other permits Intergovernmental revenue(See --supplemental ection for_detail 331000_ Federal grants -_ ) 189,714 00 _ 189,714.00 190,716.23 1,002.23 _ntal 332000 Federal shared revenues __ -', .. 334000 State grants_. 335000 State shared revenues 337000 ,_Local_grants__ 338000 Local shared revenues Charges for services 341000 General government 342000_ Public safety 343000 Public works_ _ 344000 Publichealth__ _ 345000 Social/economic services 346000 Culture and recreation _ _ Fines and forfeitures 351010 Justice court 351020 District court 351030 _ Cam_court _ 360000IMiscellaneous _ _ _ 000 0.00 I 1,02000 - 1,020.00 370000 Investment and royalty earnings - Total revenues 189,714.00 189,714.00 191,736.23 2,022.23 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 TOTALS VARIANCE 7 WITH FINAL i BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER I DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: - 11000/31200C_ Property taxes _ ___.. 4,176.00 1,879.316.421 1,654,815,.16 (224,5 01.26 - -__ - _ . ._ -0 _T 0.00 314140 Local option taxes 0.00 0.00 .00 _ (Licenses and permits _ _ - 0.00 _ - 0.00 _ 0 00L 0.00 322010 Alcoholic beveraeie licenses - 0.00 - _ _0.00_ _ 0,00 0.00 _ 322020 General business licenses. _ -__. __.. 0.00 0.00 _ 0.00 _ 0.00 _ 323010 Building permits - ,_ _ _ _ 11,15000 11,150.00 - _ 8,795.00 X355.0 323030 Animal licenses _ _- _ 0.00_ .0.00 _ 000 0.00_ 323050 _Otherpermits_ _. _ _ 0 00 0.00 _ 0 00 _ 0.00 intergovernmental revenue(See _ j g _ - -. 0.00 0.00-- --- 0.0 .. 0.00 331000 supplemental grants section for-detail) 367,073.00 _ 367 073.00 ice_-329,509.29 . (37,56 3.71 p 332000 Federal shared revenues _ 33,000.00 _ 33,000.00 '. 31,987.55 (1,012.45) 334000 J. State grants 175 190.00 . 175,190.0 183,915.26 _ 8,725.26 335000 State shared revenues 407,543 07 407,543.07 326,613 49 X0,929.58) 337000 338000 Loc s___algrant _ __ 7,355 00 _ 7,355.00 0.00 I (7,355.0.0 . Local shared revenues _ _ 0.00 , _ _0.00� _ 0.00 0.00 for services - 0.00 0.00 0.00 0.00 Y -- 38 475.00 51,216 84_� 12,741.84 77 200. 0.00 0.00 0.00 343000 Publec works rnment 38 475 00 _342000 Public safe_t 0.00 L bl _. 77,200.00 94,796.03, 17,596.03_ 0 _ 344000 - Public health -_. _. 12,200 00 12,200.00 16,137.29 3,937.29 _345000_ Social/economic services__ 0.00 _ --_0.00 -- _ 0.00 _0.00 - _ - _ _ -. _._ - _ _ - 1 20,159.37 10,459.37 3.4.6000 Culture and recreation 9,700 00 , 9,700.00 ', _ - iFine_s and forfeitures -_ - _ 0 00 �__- 2,000 00 ( _ D 00 0.00 -2,000.00) 351010- Justice court -_- 2,000 00 '�, -_ - 351020 District court _. _ - -_ 0.00 _ _ 0.00 - _ 0.00 0.00 351030 City court _ _ 0.00 _ _0.00 _ 000 0.00 360000 'Miscellaneous _ 15,580 00 24,932.57 34,134 18 9,201.61 370000 nvestment and royalty earnings - 12,589.00 ,_ 1_2,589.00 2,814 52 1 (9,774.48) - --- - - - - -- �- 000 0.00 -- - 000 -_ -0.00 Total revenues 1,173,231.07 3,057,724.06.2,754,893.98 _(302,830.08) _- -- -- -49A- COUNTY OF Jefferson County COMBINING STATEMEN OF REVENUES, EXPENDITURES, AND C NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2130/BRIDGE - - -- - - �_ VARIANCE - -- -_-- _ WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT _ _ rt ACTUAL ) POSITIVE NUMBER t _ DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) LEXPENDITURES :Current: 410000 Gen"Government: 100T - - - --.._ - _ - -- 0.00 e_rsona servlc_es _ __ _ - Supplies/services/materials, etc ' _. -_ _ 0.00 2000 -- _x20000 Public Safety 100 Personal services 0.00 200-800 PeprsolnalJsery cesJmatenals,etc -32 345.34T 0.00 430000 Public Works - 32 345.34y 21,7�07 277 10 612.5 7 200-800I Supplies/serviceslmaterlals,etc 486 125 21 486 125.21 8302 521.14 440000 �ublic Health _ loo Personal services _ t _ _ 0.00 200-800IIIIII Supplies/services/materials,etc _ _ _ _ _ 0.00_ 450000_ cial and Economic Services_ 100 Personal services 0.00 T 200-800 Series/services/materials etc _- ;_ �_. 0.00 460000 Cultureand Recreation - - --- - -_ 100 Personal services I_- 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 _ _ _ _ 0.00 200-8� Su PPPexpenditur materials,etc - _ -- 0.00 900 Capital expenditures 0.00 _ 0.00 2.00,149.77 ! (200,149.7_7) 490000 Debt Service 610 Princi al 0.00 I _Interest 0.00 51000020�T'.Miscellaneous - _ -- ___ - - -- - --- 0.00 Total expenditures - 51,470.55 18,470.55 305,486.61 83.94 _.. _ Excess of revenues over expenditures -- _ (240,692.07)', 76_,138.54 �, 137,857.88 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Not Inception nsin dal pease - -- _._ - - _- 0.00 1 381070 Notes/loansJmterca Issued .0.00 382010 Sale of assets 0.00 383000 i Transfers In -. 2,097 62 2,097 62 i 2,097.62 0.00 520000 Transfers out 0.00 Total other finanemg sources(uses) 2,097.62 _ iFund Net change in fund balance (238 594.45) 2,236 16 r 2 097.62 - - 0.00 78,23616 � 139,955.50 61,719.34 balances-July 1, 2009 as previously - - -- - reported. __ ___9.2,397.94_. _ _ Prior period adjustments --- - -- - - 0.00 d bal mounances-July 1, 2009 as restated-- `- - - - - - 2,397.94 - - Fund balances-July 1, 2010 - � 2 ,353.44 -50- COUNTY OF Jefferson County COMBINING STATEMEN OF REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2140MEED _ VARIANCE - WITH FINAL BUDGETED AMOUNTS - BUDGET ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL ! AMOUNTS (NEGATIVE) EXPENDITURES 410000 General Government. 100 Personal services 0.00 - J 200-8001 Supplies/serviceslmaterlals,etc -_ _ 0.00 420000 (Public Safety - 100 Personal services 0.00 200-800 implies/services/materials,etc - .__ _- - 0.0.0 430000 (Public Works _ _ _ 100 Personal services _ 100 581.59 100 581.59 99,743 69 837.90 200-800 Sups/services/materials, etc 192,052 53= 232 052.53 111,797 50 120,255.03 440000 Public Health _ - _. - --- - -� - 100- Personal services 0.00 200-800 Supplies/services/materials,etc 114,015.88 74 015.8 _ 25,450.00r 48 565.88 4500.00 Social and Economic Services -_ 100 Personal services _ 0.00 200-800 S�lies/services/materials,etc _ 0.00 00 4600 Culture and Recreation 100 Personal services _ 0.00 200-800] Sup Iles/services/materials,etc _. 0.00 470000 ]Housing and Community Development _ 1001 Personal services _ _ 0.00 200-800 user anon is N materials,etc (_ 0.00 480000 Conservation of Natural Resources - _ 100 Personal services -_. _ 0.00 _2.00 1800 Supplies/services/materials,et_c _ 0.00 900,Capital_expenditures - -_- - �_. 0__.00 490000Debt Service , _ 610 Principal _ 0.00 620, Interest -_ _ - - _ _ 0.00 510000 1Miscellaneous - 1 0.00 - - - Total expenditures 406,650.00 40 50.00 1 236,991A9 169,658.81 Excess of revenues over expenditures (311 172.21), (136,621.01)x_ 25,242.56 161,863.57 - OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ -_� _ 0.00 381000 Discount on fonds issued - _ 0.00- - -- __ 381050 Inception of capital lease _ - 0.00 3B1070allotes/Ioanshntercap Issued - - _ - 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 - - g (uses) � NO ' - 0.00 Net change in fund balance (311,172.21)1_ (136,621.01) 25,242.561 161,863.57 _ ..- . _. - y - - previously- -. _ _ . --- .-.�_ - __ . Fund balances-Jul 1, 2009 as - reported _ 267,05864 Prior period adjustments _ _- - 0. 00 - und-balances -July 1, 2009 as restated -- - - 67,058.64 1 - - -- - Fund balances-July 1, 2010 _ -_- - _ 29- 2,301.o - -- _. _. ... _ -50- -_ __ COUNTY OF Jefferson County COMBINING STATEMEN OF REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2150/PREDATORY ANIMAL AMOUNTS � - BUDGET ACCOUNT - - BUDGETED ACTUAL r POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES (Current: _. -.. _.. 410000 i General Government 1001 Personal services 0.00 200-8001 Sup>Ls/services/materials, etc _ _ 0.00_ _ 420000 Public Safety _ _ l services 0.00 . 100 Persona 200-800 Supplies/services/materials,etc _. _- . . _-_1: - 0.00 430000_ Public Works _. 100', Personal services 0.00 200-800. SS pl es/services/materials,etc _ _ -_. j__. . -_ -_ 0.00 440D00 (Public Health _ _ _ _ _ 100 Personal services __ 0.00 - - -- - e -- _ 323 00 �. .265.0.0.. 450000 Social Economic Services _ -.- - - 20D-800 Su lies/services/materials,etc 588 00 588.00 -- 10� Personalservices 0.00 200-800 Supplies/services/materials,-etc _ - - 0.00 _ 460000 Cultureand Recreation _ _ _ _ _ 100, Personal services 0.00 �- -.. _. _ I--.-_ 200-800 Supplies/services/materials, etc - _ _ _.. 0.00 4700 Housing and Com m 00 nity Development _ _ 1D0 Personal services _ _ _ 0.00 200-800�Sglies/services rnatenals,etc _ _ _ _ 0.00 480000 Conservation of Natural Resources _ _ 100 Personal services - 0 00 200-8001 Supplies/services/materials, etc _. 0.00 900 1 Capital expenditures _ 0.00 490000 - bot Service 610 Principal _ -_ 0.00 620 Interest _ _ 0.00 510000 Miscellaneous _ I 0.00 Total expenditures ures -- 588 00 - 588.001 - - Ees xcs of revenues over expenditures (588.00) 269.40) 85.37 354.77_ OTHER FINANCING SOURCES(USES) __ __ I _ __ -- 381000 Bonds issued _ � 0.00 3810110 Discount on bonds issued 0.00 381050 Inception of capital lease _ --.� 0.00 381070 Notes/loans/intercapissued. _- 0.00 382010 j Sale of assets --t-_ _ _ _ 0.00 _383000 Transfersln - -- - -- -_ �- _ �. 0.00 520.00.6 Transfers out 0.00 - Total other financing sources(uses) --- 0.00 -- 0.00+- - 0.00 0.00 - - -- - Net change in fund balance _. -_ (588.00) _(2.69.40) _ 85.3 -.. 354_.77 Fund balances-July 1, 2009 as previously _reported 321.05 Priorpn period adjustments _ - 0.00 _ -- - Fund balances -JuTy 1, 2009 as restated_ - 21 5 _ Fund balances-July 1, 2010 -50.. COUNTY OF Jefferson County COMBINING STATEMEN OF REVENUES, EXPENDITURES, AND C NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2160/FAIR - +- --- - - - -_ __ - VARIANCE_ - - - - - -- ---_ _ - WITH FINAL_ 1 BUDGETED AMOUNTS BUDGET NUMBER -I ACTUAL POSITIVE ACCOUNT '�_ _ -_. _ ,_ _ - , _ _ - DESCRIPTION l ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current ! 410000 G_eneral 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 10o Personal services _ _ _ _ _ - 0.00 200-800 Supplies/seances/materials,etc _ _ _ 0.00 440000�Public Health 100 Personal services - _ 0.00 200-800 Sup I�lserviceslmaterials, etc _ __.. _ _ _- - -.._�.. 0.0.0_ 450.000 Social and Economic Services 100 Personal services I-_ _ �_ - 0.00 200-800 Supplies/services/materials,etc _ _ 0.0.0 460_000_Culture and Recreation _ _ 100i Personal services - 0.00 200-800 SupQlies/services/materials,etc 44,366.5-2 44 36052 34,159.87 t 10,200.6.5 470000"Housing and Community Development 1001 Personal services _ -_ - _ _ —0.00- 0.00 200-800 Supplies/services/materials,etc 0.0.0 480000 Conservation of Natural Resources T 100 Personal services - — - _ 0.00 T_ 200-800 Su lieslserviceslmatenals etc � _ 0.00 —pe_ -- -- - 32,14.7.57 25 000 00 _ 7,147.57 PL 900 Capital ex nditu_res 0.00 - 490000 Debt Service 610 Princcol_. _.- _ ._.. - --- ---- -' -- -- -_ --_� 0.00_ - 620 Interest i- 0.00 510000 Miscellaneous j 0.00 _- - -- ---(25,762.85-) 7 ,508.09 59,159.87 11,348.22 (25,982.49) (8836.13) 17,146.36 13ondsissued THER FINANCING SOURCES(USES) 44 36 5 - - -- 381000enues ove r expenditures _ 0.00 _ 381000_Discount on bonds issued - ,-_ _ _ __ _- - 0.00 381050 Inception of capital lease - 0.00 381070 `� Notes/loans/interca�sued _ _ _ _ 0.00 382010 Sale of assets _ _. 0.00 383000_. , Transfers In _ _,- _ _._�_ _- 0.00 520000 Transfers out 0.00 - -- -- Tofalotherfinancing sources(uses)_-- - - - 0.001_ -_-000 ---- -- --- _ - . 0.00 0.00 Net change in fund balance (25.762.85)'_ (25_,982.49) _(8,836.13) 17,1.46_.36 - Fund balances-July 1, 2009 as previously- reported 1117154 Prior period adjustments - 0.00 Fund balanJury 1, 2009 as restated 11 171.54 _ ces- _ _.- - ----- - --- -_ __ -_ _- .Fund balances-July 1, 2010 I __--- 5.41 I -50 COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CH NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2180 1DISTRICT COURT BUDGETED VARIANCE WITH FINAL AMOUNTS BUDGET _ACCOUNT _ ACTUAL _ POSITIVE NUMBER - DESCRIPTION ORIGINAL FINAL -j AMOUNTS (NEGATIVE) EXPENDITURES _ - _ (Current: 41.000.0 , General Governmenk 100: Personal services 112,557.62 112,557.62 126,905.18 (14,347.56) 200-8001 -Supplies/seNices/materials,etc- _ 17,000.67._ 17,423.51 - 21 999.85 4,576.34) 42000.0 Public Safety _ 100 Personal services _ 0.00 00-8 200'. Supplies/services/materials, etc _ 22,425.00 ', 22_,425.00 _ ._3,50110; 18,923.90 430000 Public Works- 100 Personal services _ 0.00 200-800, Sup lLees/services/materials,etc _ _._ _ _ _ 0.00 4400.00 Public Health _ 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _ 0.00 _ 450000 Social and Economic Sernces- 100i Personal services _ _ _ _ _ 0.00 2oo-8o0�_ SuPPlies/services/materials, etc _. -. __ _ 0.00_ 460600 1Culture 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 Sup ries/services/matenals,etc _ 0.00 480000 Conservahn o of Natural Resources 100 Personal services _ --_ - __. 000 200-800. Supplies/servicewrnaterials,etc _ -_ 0.00 900 Capital expenditures _ _ _ _ _ 0.00 4900.00 Debt Service 610'. -Principal 0.00 620 Interest _ _ 0.00 510000 Miscellaneous - __ - _ - - - -0.00 Totalexpenditures - _ -- 15-1-,9-83.79- 15 ,40 .13 I 152,4 . 0.00 - Excess-of revenues over expenditures_ (127,454.00) (33,161.52)' (43,586.72) (10,425.20) OTHER FINANCING SOURCES(USES) 381000 1 Bonds issued 0.00 381000 Discount on bonds issued _ _ 0.00 381050 Ince tion of capital lease 0.00 381070 Notes/loansAnterca_p issued _ 0.00 382010 Sale of assets _ _ _ _ 0.00 383000 Transfers In - _ 13,985.00+ 14 407.84 -1.4,407 84 0.00 520000 Transfers out _ __ 0.00 -- _- --- 9-- -- ) --- --- - _ _ _ _ - - Total other financing sources(uses) 13,985.00 - - 14,407.84�--14,407.84 0.00 Net change in fund balance (113,469.00) (18,753.68). . (29,178.88)_-. (10,425.20) tFUnd balances-July 1, 2009 as previously reported 44,876.69J- --- P y .00 _. Prior enod adjustments -- Funii balances-Jul ' 2009 as restated 44,876.69 Fund balances-Jul 1, 2010 - - - - - - _ -50 __ r _ COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND C NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22001MOSQUITO DISTRICT#1 _ II VARIANCE - - L _ 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/serviceslmatenals, etc _ - _ 0.00 42000.0 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 _-- _ -_ .0.00 440.000 Public Health _ _ 100, Personal services _ 17,762.13 17,762.13 13,267.48 4,494.65 200-8001 Supplies/services/materials,etc 2,052.87 12,052.87 2,052.87 10,000.00 4500.00 'Social and Economic Services 100 Personal services I_ -0.00 200-800 Sup IP ieslserviceslmatenals, etc -_ 0.00 _ 460000 _Culture and Recreation 100f Personal services _ 0.00 200-800 Supplies/services/materials etc _ _ 0.00- 4700.00 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 __0_.00_ 490.000 Debt Service _ _ _ __ 6101 Principal__ _ ,. 0.00 62011 Interest -- ;_. _ --___ _ . 0.00 - 510000- '.Miscellaneous 0.00 -- �.. - - Total expenditures 19 15.00 79,T1 5.00 532035 14494.6 Excess of revenues over expenditures (19 244.08) (25,909_.48)1_ _ (11,652 02)_ 14,257.46 OTHER FINANCING SOURCES(USES) _ _ 361000 Bonds issued_ _ _ _ - _ _ _ 0.00 381000 ! Discount on bonds issued -_ I1 _ _ 0.00 381050 Inception of vital lease _ 0.00 381070 Noteslloans/intercap issued _ 0.00 382010 Sale of assets _ 0.00 383000- Transfers In __ _10,000.00 20,000.00 10,000.00_ --(-10,000.00) 520000 Transfers out 0.00 Total other financing sources(uses)__ - - 10,000.00 - 20,000.0 10,000.00 - - (10,000.00) Net change in fund balance- - (9,244.08) (5,909.48) (1,652.02)_ 4_,_257.46_ Fund balances-July 1, 2009 as Previously _ - -- --- - reported _ 2,964.82 - Prior period adjustments _ 0 00 and balances-July 1, 2009 as restated - ,964.82 -- Fund balances-July 1, 2010 -- - - -- 8-- ----- -- -50-' ', COUNTY OF Jefferson County COMBINING STATEMEN OF REVENUES, EXPENDITURES, AND CN NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22011MOSQUITO DISTRICT#2 - � VARIANCE -- WITH FINAL BUDGETED AMOUNTS _ - BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS I (NEGATIVE) EXPENDITURES Current, 410000 General Government ± 100 Personal services _ 0.00 200-8001 -uplies/services/materials,etc __.. __- _ _ 0.00 42.0000_ 1Public Safety- 1001 Personal services ! 0.00 200-WO' etc _ 0.00 -. - _ _ 430000- !Public Works - �- 100 Personal services -__ _ 0.00 200-800 Supplieslservices/materials, etc _ _ I, _ T_ �_. 0.00_ 440000- Public Health -- _ - +. _ --. . _- 100 Personal services - 0.00 200-800 Supplies/services/materials,etc_ � 5,865.00 5,865.00 - 570.03;; _ 5,294.97 450000_Social and Econom_is Services __ 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 _460000 Culture and Recreation - - - 100f Personal services T 0.00_ __2&_800's_ 00-80"upplies/services/materials,etc _ _ _� _0_.00_ 470000 Housing and Com_m_unity Development 100 Personal services _ 0.00 200-8001 Supplies/services/materials etc. _. _. 0.00_ 480000 Conservation of Natural Resources - 100 Personal services _ _ _ _ 0.00 20.0-800 Sups/services/materials, etc _ - 0.00 900 Capital expenditures 0.00 4woo Debt Service _ 610 _Princi al 0.00 620 Interest - _ __ _ _ __ _ 0.00 510000 Miscellaneous - - 0.00 + _ Total expenditures 5,865 00 5,865.00 570.03 1 5,294.97 Excess of revenues over expenditures _(5 503 56)i (4,795.35) 459.18 ._ 5,254 53 OTHER FINANCING SOURCES(USES) i. 381000 Bonds issued _ _ _ iF 0.00 381000 Discount on bonds issued - 0.00 381050_ Inception of capital lease - - --_ -- _ 0.00 381070 Notes/loans/intercap issued _ ! _0.00 382010 Sale of assets -. _ ', . _-_ �_. _ _ 0.00 383000 _Transfers 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 _ (5,503.56) _ -(4,795.35), _ 459.18 _ 5,254.53 -- Fund balances-July 1, 2009 as previously - - reported _ 3,847.33 Prior period adjustments 0.00 - and balances_July 1,2009 as restated -- -- -- --- 3, 4�- - --- Fund balances--July 1, 2010- - - _ - ! 4,306.51 - - _Sa_ COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CH NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2202/MOSQUITO DISTRICT#3 - -- -- — --- - VARIANCE WITH FINAL BUDGETED AMOUNTS ' BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION - ORIGINAL ', FINAL AMOUNTS (NEGATIVE) .EXPENDITURES Current: x10000 General Government: 100 Personal services 0.00 200- Go, _Supplies/serviceslmaterials,etc _ 0.00 - 420000 Public Safety ' 100 Personal services 0.00 200-800 Supplieslserviceslmaterials, etc _ -_ _0.00 430000 Public Works 100 Personal services _ _. 0.00 200 800_ Su lies/services/matenals,etc 88,750.00 �_ -- 44000.0 Public Health _ 100' Personal services __ 0.00 20 _pp 86 750.00 26,857.44 _ 61,892 56 450000 Social and Economic Services _ _ - -- 100 Personal services __- -_- -_ _ - -0.00 200-800 S rviceslmaterials, etc __- _ _� _ 0_.00 460000 Culture and Recreation 100i Personal services _ _ _ 0.00 200-800 Supplies/services/materials,etc 0.00_ 470000 Housing and Community Development _ 100 Personal services - _ _ _- _ 0.00 00-80 20 S4lies/services/matenals,etc _ 0._00 480000 Conservation of Natural Resources 100 Personal services ___.. _-.. _—L._ - 0.00 200-800 SupQes/services/materials,etc - L _._ 0.00 900 Capital expenditures _ _ _0.00 490000 Debt Service _ 6101 Principal 0.00 620T Interest 0.00_ Miscella —. -- —._. __.._ -- -- - —. . _— 0.00 - 510000 __ neous I - Total expenditures 88,750.00 88,750.00 26,857.44 1 61,892.56 — - -. —( - - _ Excess-of revenues over expenditures (84,266.60) 63,601.37)"'. 0 833.12) 61,768.25 - - .OTHER FINANCING SOURCES(USES) _— - 381000 fonds issued _ - D.00 381000 Discount on bonds issued _ _. . _- - _ 0.00 I 381050 i In�tion of caQal lease _ -___ 1 _ __ 0.00 381070 Notes/loanstinterc_ap issued - - _ - 0.00 382010 Sale of assets ` 0.00 383000 Transfers In _ _ _-_ _ - 0.00_ 520000 Transfers out 0.00 -- r-- Total other financing sources(uses) 0.00 - 0.00 0.06 0.00 - _ Net change in fund balance (84,266.60) (63 601.37) (1,833.12) _ _ 61,768.2.5_ Fund balances-July 1, 2009 as previously - —reported 63,055.19 _— — — iPrior period adjustments 0.00 _ -- Fund-balances-July 1, 2009 as restated - 63, 55.19 Fund balances -July 1, 2010 61,2 7 - _- -50- COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND C GES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22031MOSQUITO DISTRICT#1 FEE _VARIANCE WITH FINAL --- BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE _ NUMBER : DESCRIPTION ORIGINAL FINAL AMOUNTS r (NEGATIVE) EXPENDITURES Current: -- - - - - 410000 General Government: _ - m Personal services - -_ 0.00 200-800'. Supplies/services/materials,etc 0.00 420000 Public Safety 100' Personal services 0.00 200-800 Supplieslservices/materials, etc __- _ 0.00 430000 Public Works 100. Personal services - - - _--- ---- -_-- - 0.00 200-800 Supplies/serviceslmatenals,etc _ 0.00 _440000 Public Health -. - tOD T Personal service—s _ 0.00_ Pte. -- --- 57 -- 11527.35 450000 OO+Soc al and Economic l aSery test 12,576 00 22,576.00 - 11,048.65 _—_. - - 100 Personal services _ _ _ 0.00 200-800., Supplies/services/materials,etc _ 0.00 460000 Culture and Recreation 100 Personal services _ _ _ 0.00 200-800 Sypplies/services/materials,etc �1 0.00 47000_0 �ousinj and Community Development 100 Personalservices _ _ 0.00 200-800 S�lies/services/materials etc 0._00 480000 Conservation of Natural Resources too. services _—. 0.00_ 200-8001 Supplies/serviceslmaterials,etc ',.- 0.00 900,Capital expenditures - y 0.00 610i _— —. _ --- —_ _ _ 0.00 510000 20 Mi5_rest eous --_ _ _. _ - _�-_. 0.00_ _— 0.00 - - Total expenditures 12,576.00 22,576.00 1 11,048.65 11,527.35 jExcess of revenues over expenditures _ (12 484.00)., (4,464.00)1 6,435 36 10,899.36 _ OTHER FINANCING SOURCE_S(USES) _ 361D00 Bondsissued__ 0.00 381000 _. Discount on bonds issued __ 0.00 381050 Inc�tion of capital lease -_- - -. �- 0.00 381070 Notes/loans/mtercap issued 0.00 382010 Sale of assets _ _ _ _ ,__ _ _ 0.00 30 3800_f Transfers In _ _ 10,000.00 _1.0000.00 _ 0.00 520000 Transfers out _ 10,000 00 10,000.00 0.00 10,000.00 - Total other financing sources(uses) 10,000.00 - 20,000.00 f"o0.00 (10,000.00) Net change in fund balance (2,484.00) 15,536.00 16,435.36 - 899.36 Fund balances -July 1, 2009 as previously reported 5,146 36 Prior period adjustments 0.00 _ — -- -Fund-balances-July 1, 2009 as restated-- - - 5,14 - Fund balances-July 1, 2070 --._ - -- --- --- ---- -_ __. _ - -50 COUNTY OF Jefferson County COMBINING STATEMENIRF REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2210/COUNTY PARKS_ _ - -- fi VARIANCE WITH FINAL BUDGETED AMOUNTS _-- ---- -- _--- _ -- -- � _ _ — BUDGET - ACCOUNT _-- - - - -- -- — -- - -- _ _ i,__ ACTUAL I POSITIVE- NUMBER DESCRIPTION ORIGINAL - - FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current- 41 OOW General Government-. _ loo Personal services _ _ 0.00 20 P800 Supplies/services/materials, etc __. I_ 420000 Public Safety — — - -- _- _- ! -- —. — — — -- _ 100 Perso nal s� nal ervices— — _� ,._ _. — _ _ 0.00 20—_8 0-00 j p— ry as etc- 430000 _Public Works __ _ 100 Personal services ! 0.00 200-BooFSupplieslservices/ materials,etc _. 0,00 440000 Public Health _ — —.. _ - __ _ _ _. _—. 100 Person 0.00 200-800 Supplieslserviceslmaterials,etc 0._00 _ _450000 Social and Economic Services_ 1001 Personal services + 0.00 200-800 Supplies!services/materials,_e_tc _ 0.00 - __ ._— — 460000 Culture and Recreation im 200-800' Sursol es/servilces/materials,etc 8,377 00 0.60 pQ_ 8 377.00 453 40 7 923.60 _4.70000_ Housing and-Community—Development _ - _ 100, 200-800 Personal services _ _ _ _ - _ _ _ SuRplies/services/materials,etc — - _ _ 0.00 480000 Conservation of Natural Resources 100 Personal services _ 0.00 200-800 __ — — --- ---- - .. Supplie slservices/materials, etc - �_ 0.00 - 900LCapital expenditures - _ 0.00 --490000 +Debt Service - -- - -- -- _- - — — _ - — _ 610 Princol __- __. 0.00 620 Interest _ _ _ _,_ ', ' 0.00 510000 TMiscellaneous — — p -- - — ,377.00 453.40 7,923.60 -- -- r _ (6,377.00). - 9,226.60 15,603.60 _ - Excess of revenues over ex endrtures (6 377.00); _ _ _ Total_expenditures 8 77.0 OTHER FINANCING SOURCES (USES)_ 381000— Bonds issued - — __. — _. ----L _— _—_ — _ 0.00 381000 Discount on bonds issued - _ 0.00 381050 nception of capital lease_ _ _ _ _ +� _0.00 381070 Notes/loans/intercap issued _ _ _—. _ . 0.00 — — 382010 Sale of assets __ ___ _ __ 0.00 _383000 1 Transfers In _ _ -� _ _0.00 5_20000 JTransfers out 0.00 Total other financing sources(uses) 0.00 0.00 0.00' 0.00 - - _-1 Net change in fund balance (6,377.00)! j6,377.00)_ 15,603.60 - —_Fund balances-July 1 2009 as previously ' reported 6,376.18 -- --_ - .- Prior period adjustments 000 _ _ - - Fund balances—July 1,2009 as restated- - - - 6,376.18 — - Fund balances-July 1, 2010 COUNTY OF Jefferson County COMBINING STATEMENT REVENUES, EXPENDITURES, AND CH NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2220 1LIBRARY -- --- -- VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL 7 AMOUNTS !-(NEGATIVE)- 'EXPENDITURES - --. _�Curre--nt:- - . �rt_. 410000 General Government: 100 Personal services _ - 0.00 200-800 Su"V./services/materials,etc _ _ _ _ _ OAO 420000 Public Safety_- _ _ 100 Personal services ,. _ 0.00 200-800 Supplies/services/materials, etc _ _ 0.00 430000 Public Works __ _. I_ 100. Personal services __ _ 0.00 200-Boo- 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 -_ __ _- - _-_ J - �- - . - -- � _ 212,209.88 i 195,547.07 - 16,662.81_ 200-800 Supp ies/services/materials,etc __ ___ 278-090.182 ' _ 207,666.28 __ 70,423.84 -- --1W I _..�- -. - - 278,090.12+-_ --_ - I - _ _ 470000 using and Community Development .Y _ 100 Person al services -;_ 0.00 200-800, Supplies/services/materials, etc !, j- 0.00 480000 Conservation of Natural Resources 100 Personal services _ __ _ 0.00 _ _200-800 Supplies/services/materials,etc _ _ _ __ _ __ _ _ _ 0.00 900 Capital expenditures 75,000.00 75,000.00 0.00 75 000.00 - -490000_ Debt Service 6101Principal - 0.00 620 Interest - _ __ _ _ - _- 0.00_ 510000 Miscellaneous 0.00 Total expenditures 565,300.00 ! 565,300. 0 403,213.35 162,0 6.65 Excess of revenues over expenditures (514,572.56), _(158,751.29) (44,163.71)._ 114,587.58 _ _(OTHER FINANCING SOURCES(USES) _ 381000 _ Bonds issued- --__ -__ __. _ -._ -. __-. -- 0.00 381000 Discount on bonds issued - 0.00 ---- -- --_ - _. _-.. __. _. --- -- ----. - -_ - 381050 Inc ption of capital lease __ _ _.- -_ !..- -. -. _ __- -_ _.J_ _- 0.00 381070_ Noteslloans/intercap issued _ _ __ _ 0.00 382010 Sale of assets _ _ _ 0.00 _._0.00 2,400A0 _. 2,400.00 383000 Transfers In _-_. ! �_. 0.00 520.000 Transfers out - 0.00 0.00 1,147.50 ' 1,147.50 I Total other financing sources(uses) - 0.00 - - - 0.00 252.501 1,252.50 reported y . . .- -- -_ 115,840.08 Fund t c a 9 tin f un as prey previously (514 572 56) (158,751.29) (42 911.21 -_- priortperiod adjustments --- - _-_. 340 32o.60-1 _. - - -FunabaTces-July 1�2009 as restated - 'i 340,320.48 _ - Funclbalances-Julyl, 2010- _ �- - 291_.7,409.27_ _ 'I - - _- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2221/NO.JEFF. LIBRARY DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS _ _BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) FEXPENDITURES _ _._ -_ . - j__. - Current: 410000 General Government: 100 Personal services 0.00 200-800 Suppies/services/materials,etc - _- _ _ - -0.0.0 420000 1Public Safety _- 100 Personal services 0.00 200-800 Su_pplies/services/materials,etc_ -_. ___ __ _ _ _ _ ___0_.00_ 430000 -Public Works 100 Personal services 0.00 _ 26o-8001 Supplies/servi_ces/materials,etc __. _ _ __. _.. - 0.00 440000 Public Health r _ 1o0�_ Personalservices _ - - - _ 1_ _ 0.00 200-800 Supplies/services/matenals,etc -_ _ _ 0.00 450000 _Social and Economic Services _100. -_ - Personal services a 0.00 200-800 Supplies/services/materials,etc _ - 0.00 460000 Culture and Recreation too. Personal services 0.00 200-800 Supplies/services/materials, etc _ ',.- _ _- _f 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials, etc _ - _ -_;I_ _ - 0.00 480000 'Conservation of Natural Resources _ 100 Personal services _ 0.-00 200-800 Supplies/services/materials,etc _ - _ 0. 0 900�Capital expenditures _ - - _ _0.00 490.00 Debt 610 Service !� -- -- LPrincipal -- -- --- _0.00 620, Interest -_ _ _ _ -- _ 0.00 510000 Miscellaneous ' 0.00 Total expenditures 0.00 0.00 0.00 0.00 LExcess of revenues over expenditures - - 0.00 0.00 0.00 0.00 iOTHER FINANCING SOURCES(USES) 38 _ 1000 Bonds issued _ _ - _ _ _ _ -__ 0.00 381000 Discount on bonds issued _ _ 0.00 381050_ Inception of capital lease _ - _ -. _ 0.00 381070_ Notes/loans/int_erc_ap issued + - _ _- _ 0.00 382010 I Sale of assets __ _- - _ _.. I- __ i_ - 0.00 383000 _' Transfers In 0.00 _ 0.00 _ 1,147.50 _ 1,147.50 - - 520000 out - -- � � 0.00 Total other financing sources(uses) -- 0.001 - 0.00 - - 1,147.50_,I _ 1,14750 -- I ---. - - -- -- Net c change in fund balance 0 00 ;! 0.00 7147.50 1,147.50 Fund balances-July 1, 2009 as previously - ii reported _ _ 0.00 Prior period adjustments _ 0.00 FundTelandes-July 1, 2009 as restated - _ --, 0.00 - - - - __jFund balances-July1, 2010 -- - _ - - -- -_-' 1,147.50 -- _- -- -50- COUNTY OF Jefferson County COMBINING STATEMENT REVENUES, EXPENDITURES, AND CH NGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 22501PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL I POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL ! AMOUNTS (NEGATIVE) EXPENDITURES Current: 4iDOD0 -rGeneral Government: _ 100 Personal services 108,171.08 , 108,171.08 106,236.76 1,934.32 _ 200-800 Suppl_i_es/services/_materials, etc _ 16,804.00 ,_ 45,334_.67 .__ 47,268.99 (1,934.32 420000 'Public Safety 100 Personal services _ _ 0.00 200-8.00 SupDies/services/materials,etc 0.00 430000 Publie Works -_-. ,. 100 Personal services _ 0.00 200-8001 Supplies/services/materials,_etc I� ! _ _ _ _ _ 0_.00_ 440000 Public Health too Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _. _- _. I 0.00 450000 Social and Economic Services _ 100� Personalservices _ _ _ _ _ _0.00 200-800 Supplies/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_ _ 200-8001 Supplies/service s/matenais,_etc _._ _ j -_. 0.00_ 480000 ` _ Conservation of Natural Resources urces 100 Personal services_ _ _ T -_ 0.00_ 200-B00 Supplies/services/materials,etc _ _ _ 0.00 90OCapital expenditures _ .__ _ 0.00 490000 Debt Service f— 610 Principal _0.0 -- - _ 620 Interest _ 0.00 510000 -Miscellaneous 0.00 _ Total expenditures - 124,975,08 153,5 5.75 153,505. 5 0.00 !Excess of revenues over expenditures (114,812.87) (97,667_.73) _(95,190.75)1_ _ .2,476.98 OTHER FINANCING SOURCES(USES) - _ 381000 Bonds issued _ .0_00. _381000- Discount on bonds issued _ __ _ _ _ !_ 0.00 381050 .Inception of captaI lease - _. - _ .0_00 381070_ ! Notes/loans/intercap issued _ 0.00 382010. Sale of assets 0.00 _ 383000 Transfers In _ _ _ -_- 33,087 79 !i 61,618.46 61,618.45 �1) 520000 i ra _- -_ _ _ _. _ 0.00 _ - � Transfers out ! Total other sources(uses)- - 33087.79 - _ g srces( , - - - - - 61,618.46 I - 61,618.45 -(0.01) Net change in fund balance _ (81,725.08_) (3. 6,049.27) - (33,572.30) 2,476.97 Fund balances-July 1, 2009 as previously - - - reported 58 090.93 Prior period adjustments -- - - _ - --- 0 00 TF an und-balces-July 1, 2009 as restated - -- --- - -- 5�8 3- -- Fund balances-July 1, 2010 -- - -- --- - - -- _-- 3 -50-, - COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2260 1EMERGENCY DISASTER VARIANCE _ _ WITH FINAL -- BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL I AMOUNTS j (NEGATIVE) EXPENDITURES Current: 470000 General Government: 100 Personal services 20 _ _ 0.00 0-806i Supplies/services/materials,etc _- 0.00 420000 (Public Safety 0.00 200-8001 Sup llieslservices/materials etc _ 0.00 430000 Public Works _ 100 Personal services 4,660 00 4 660.00 0 00 - 4 660.00 266-800 Supplies/services/materials, etc _- ___ i___ - 0.00 44bodo Public Health too- 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 I _ 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _-, -.. 0.00 470000 !IHousin and Community Development too: services 0.00 200-800 Supplies/serviceslmaterials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800_ Supplieslservices/materials,etc _- , t_ 0.00 900 Capital expenditures 490000 Debt Service _ - - - -- - __.. _�_ _. - . 610. Principal _ -__ 0.00 620P. Interest 0.00 510600_ Miscellaneous - 0.00 Total expenditures 4,6 0.00 4,66 .00 00 4,660.00 1 expenditures_ (4,660.00) 000 _ 4,660.00 381000 Bonds issued revenues over --(4,660 00) _ _ 0.00 _ OTHER FINANCING SOURCES USES)_ _ 381000_ �Dis Punt on bonds issued _ - _ ,- 0.00 0.00 p 381050 Ince tion of capital lease _.- �; _ - 0.00 381070 '. Noteslloanslinterc_a_issued _ 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 (4,660.00) (4,660.00) 0.00 '. 4,660.00 Fund balances-July 1, 2009 as previously '.reported 4,659.64 - Prior period adjustments -- _ _ _ 0.00 - _ !Fun�lt balances: as restated --- -- _ 4,659. 4 _ Fund balances-July 1, 2010 - - 4 659. -50- 64 -.. _ -.. _. - -_ - - _ COUNTY OF Jefferson County COMBINING STATEMENI*F REVENUES, EXPENDITURES, AND CHOGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2270IHEALTH&SANITATION VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ __ MOACTUAL _POSITIVE NUMBER DESCRIPTION ORIGINAL -FINAL AUNTS (NEGATIVE)- EXPENDITURES Current: 410000 General Government: _ _ _ 100 Personal services ! 0.00 200-800 implies/services/materials,etc _ __- 0.00 420000ublic Safety - 100 Personal services _ �- 0.00 200-8R suippi ies/services/materials,etc - _ _ 0_.0.0 430000 'Public Works _- - 100 Personal services _ j -__ 0.00 200-800, etc __. T ___ 0.00 440000 Public Health _ f 10P Personal services 291,_971.28 291,971.28 ! _ 265,99944 25,971.84 _—. - - - - --_. - .- — -- 200-800 Supplies/services/materials,etc - 321,177.91 321,177.91 - U7,171.34 __ 194,006.57 450000 Social and Economic Services _ 1001 Personal services ; 0.00 _ 200-800 Supplies/services/materials,etc _ _ _ _ _ 0.00 460000 (Culture and Recreation r 1001 I?ersonalservices 0.00 200-800_ Supplies/services/materials, etc ___ __ _ _ 0.00 470000 Housing and Community Development_ 100 Personal services _ 0.00 200-8001 Supplies/services/materials,etc _. _- - 0.00 480000 Conservation of Natural Re_sour_ces _ _ _ 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 510600 Miscellaneous 0.00 613.14919 (613,149.-19 393,1 0.78 19,9 .41 Total expenditures _ ( . _ xcess of revenues over expenditures _ (475,620.27)' 199_,36.9.11)1 _54,151.94 253,5.21.05 OTHER FINANCI_N_G SOURCES(USES 381000 Bonds issued _ 0.00 - 381000_ Discount on bonds issued _ - -__ __. _ _ _ 1 - _. 0.00 381050 Inception of capital_lease 0.00 381070 TNotes/loans/intercap issued _ - _ _' _ _ j__ __ _ 0.00_ 382010 Sale of assets _ _ -_. -_ _ - 0.00 383000 Transfers In 5,000.00 5,000.00 5,000.00 0.00 520000 Transfers out 0.00 -. +_. - Total other financing sources(uses) _- 5,000.00 _- 5,000.00 _ 5,000.00 - 0.00 Net change in fund balance- (470,620.27) (194,369_11)1 59,151.94 _ 253,521.05 Fund balances-July 1, 2008 as Previously reported_ 390,430 71 Prlorperiod adjustments -- _ 0.00 l Fund-balances-July 1, 2009 as restated- IjFundbalances-July 1, 2070 - -50- COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2280/SENIOR CITIZENS -- --- --,.. - ---- -_-- -- ---. - - VARIANCE __WITH FINAL - - BUDGETED AMOUNTS _ BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL7 AMOUNTS (NEGATIVE) EXPENDITURES Current: + _ 410000 General Government: 1001 Personal services 0.00 200-800 Supplies/services/materials, etc 4200.00 Public Safety 100 Personal services � 0.00 200-80o._ Supplies/services/materials,etc -. _-� -- - 0.00 _430000 :Public Works 100'1 Personal services _ - -- _ _ 0.00 200-800 Supplies/services/materials,etc _ _- _ _ 0.00 440000_ Public Health- _-_ 700 Personal services _ _ 0.00 200-88 Supplies/services/materials etc -_ __- -_ 0.00 450000 Social and Economic Services _ 100 Personal services _ 6.00_ 200-800 Supplies/seir ces/materials etc 68,496 91 . 68,496.91 64,496.91-L--- 4,000.00 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. Su lies/services/materials,etc _�_ 0.00 48000.0 Conservation of Natural Resources I 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 Total expenditu{s ) - 6 496 91 68,496.91 6 496 40) (8,497.91 0 00 4, 00 00 _1Excess of revenues over expenditures (57,765.87L (2,290.28) OTHER FINANCING SOURCES USES - 381000_ ~Bonds issued _ _ _. 0.00 381000 Discount on bonds issued _ 0.00 _ -_ - -_ 381050 Inc�tion of capital lease _- �. 0.00 381070 Notes/loans/intereap issued _ _ - __ 0,00 382010 Sale of assets _ _ .. -0.00 383000 _Transfers In 0.00 52oo00 rs Transfe out 0.00 g 0 (uses) ( ) -_ - --_ - y - previously 0.00 0.00 Net than e m fund balance (57,765.87)-____ 6.207._40 - (8,497.68)1, (2,290.28) Total other financing sources uses 0 00 0.00 -- Fund balances-Jul 1, 2009 as - ;reported _- 12,891.83 - -'I Prior_period adjustments 0.00 -- 1Fund balances July 7,2009 as restated- - _ � 2,Sg1.g3 -- -- Fund balances•July 1, 2010 I 4,394.15 '. -50- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2290 1EXTENSION SERVICE �_- VARIANCE - - -� - -- WITH FINAL BUDGETED AMOUNTS _ rt _BUDGET NUMBER DESCRIPTION + T -- - _ _ __ACTUAL � POSITIVE-- - ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES 410000 Current: _ _ General Government: _ L t OOL Personal services _0.00 200-800' Supplies/services/materials,etc -. ._ — _0.00 -- 420000 Public Safety too Personal services 0.00 200-800 Suptofiesfserviceslmaterials,etc _ - - _ _ 0.00 _-_ 43000.0 ,Public Works 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 440000 Public Health _ _ . _—. -.. - _ --_1 _. _ . 100 _Personal—services-- f � 0.00 _ 200-800 su�es/servicesfmatenals,etc - - _. - -_ 0.00 450000 !Social and Economic Services 100 Personal services _ _ 83,064 41 .-_ 83,064.41 81,665.78 I 1,398.63 _ _ 200-800 supplies/services/materials, etc _ 736.29; _ 736.29 736.29 . 0.00 - - 460000 Culture and Recreation 100 Personal services _ 0.00 200-800 supplieslservices/materials,etc -_ _ ._ 0.00 470000 Housing and Community Development 100 Personal services _ _-_ �� 0.00 200-8001 Supplleslservices/materials,-etc _ - L _ 0.00 480000 Conservation of Natural Resources - _ 100 Personal services _ _ a00 _ _200_-8001 �plieslserviceslmaterials,.etc _ _. --. _ 0.00 900 Capital expenditures _ _ _ 0.00_ _490000 Debt Service _610 Princi p al __- _ j — --_ — - 0.00 620' Interest 1. I 0.00_ 510000 ,Miscellaneous 0.00 Total expentlitures 83,800.70 85,800.70 82,402.07 '. 1,398.63 Excess of revenues over expenditures (75,144.45 p ) _(16,976.77),_—_.(24,271.51) _ (7,294.74) iOTHER FINANCING SOURCES(USES) - _ - 381000 . Bonds issued _ 0.00 381000 Discount on bonds issued 0.00 __381050_', Inception of capital lease -. _. r_ _ 0.00 381070_Notes/loans/intercap issued - _ _ _ _- 0.00 382010 Sale of assets _ _0.00 83 3000. Transfers In __.. 10,48806 10,488.06 . _1048806 _ 0.00 520000 '• Transfers out 0.00 - _ Total-other financing sources(uses) 10 488.06 10,488.06.1 _ 10 488.061-- - - OM - Net change in fund balance (64.656.39)'. _ (6,_488.71)_- - (13,783.45)4 (7,294.74) i,,.Fu id balances-July 1,- 2009 as previously - - - I reported 8,803.99 - -- -- '. Prior period adjusbnents _ _ - -; 0.00 _ _- --- — .Fund balances-July 1, 2009 as restated - - _- -�8,899- - _- -- Fund balances -July 1, 2010 -- -. . -50 ___ _ COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 _ 2320/ECONOMIC DEVELOPMENT i L _ - I VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT 7 1 ACTUAL POSITIVE NUMBER T DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) --,EXPENDITURES 'Current: - 470000 General Government: - _ 46 152.89 27,430.96 18 721.93 200-800 Supplies)/services/materials,et_c _- 42 250 00 l� 12_6_09.44 21,942.54_ (9,333.10) 420000 Public Safety 100 Personal services _ _ _ _ _ _ _0.00 200-800 S�plies/serviceslmatenals, etc _ _ _L 0.00 430000 Public Works 100 Personal services _ _ _ _ _ 0.00 266-8001—Supplies/services/materials,etc —, -__ 0.00 Pu 440000 blic Health _ 100 Personal services _ 0.00 — — -- - - --- - -- - --- - 200-800 S plies/servicesfmaterials,etc _ _ _ __.. __ _ _ 0.00 450000 ISocial and Economic Services _ _ 100'1 Personal services 0.00 _ 200-800T Sup�es/services/materials,_etc ! _ _ _ ~_ 0.00 -460000 Culture and Recreation - - 1001 Personal services 0.00 200-800 Supplies/services/materials,etc _ !_ __ 0.00 470000 Lousing and Community Development too Personal services _ _ _. 57,137.05 57,137.05 69,012.251 (11,875.2 — Sup - --- - - -- -- 2.486.37 480000 IConservation of Natural Resources _ 17,203.21 14,716 84 200-800 Su lies/services!_matenals, etc 17,203 21 I --= -- _ 0.00 100+ Personal services _ _ _ _ __ __ _ 200-800, Supplies/services/materials,etc __ _ _ _ 1 0.00 _ 90.0 Capital expenditures _ _ _ _ _ _0.00 490000 -Debt Service 610,, Principal _. _ _ + _ - _. 0.00 620'. Interest -- - -- _ __- -- 0,00 - 510000 Miscellaneous 0.00 -- Total expenditures - 122,743.15 . 133,10 .59 133,102.69 0.00 -- Excess of revenues over expenditures - 18,360.50 8,00.1_.06 (83,369.13)1__._ (91,370_19) [OTHER FINANCING SOURCES(USES) 381000 Bondsissued ! _ 0.00 381000 Discount on bonds issued ___ __ ___ �. —_. _--. _� OAO 381050 Inception of capital lease _- _. _-. _ _ _�- __ 0.00 381070 Noteslloans/intercap issued _ _ _ _ 0.00 382010 Sale of assets 0.00 _ 383000 Transfers In 7,970921 - 18,330.36 13,87277x- (4,457.59 _520000 I T_r_ansfers out ' 15,056.42 (15,056.42)1 15,056.42 0.00 Total other financing sources(uses) _ (7,085.50) - _ 3,273.94 — — -- — - - (1 183.65) (4,457.59) Net change in fund balance - 11,275.00 _ 11,275.00 - 084,552.78 95,827.78) -- _ - Fund balances-July 1, 2009 as previously j- 'reported_ 190,613.46 1 Prior period adjustments - - - -- -- - - 0.067 - — mound balances-July 1,--2009 as restated --- - - - -- _-- 19T613 4 - -- -- -- Fund balances-July 1, 2010 -- - - - - --- - 1 6,06 .68 - -50- COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 _ _233.0/RODENT -_VARIANCE ---- _ --- -- -- - I WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: ! _ 410000 General Government: _ 1070 Personal services_ ',- _ __ 0.00 200-800 SWplies/services/materials,etc 1 ._0.00 420000 Public Safety 100 Personal services 200-800 Supplies/services/materials,etc - - _. _ 0.00 430000 _Public Works _ 1001 Pe rsonalservices __._ _ 0.00 200-800, Supplies/seances/materials,etc - - ! 0.00 440000 Public Health _. -. _ 100 Personal nal services _ _ ' ', 0.00 200-800 Supplies/services/materials, etc _ __ _ _ __ _- _ _. _ 0.00 450000 +Social and Economic Services_ 100 Personal services -1- _ _ 0.00 200-8001 Supplies/services/materials,etc �. 0.00_ 460000 1Culture and Recreation too Personal seances _ _0.00 200-800 Supplies/services/materials, etc _ _ - _ 0.00 470000 (Housing and Co mmunity Development_ _ - 100 Personal services __- 0.00 200-8o0] Supplies/seances/materials,etc _ r_ _ 0.00 480000 Conservation of Natu ral Resourc e s _ 100 Personal services _ _0.00 _ 20.0-800 Supplies/services/materials, etc _ _. _ _ 0.00 900 apital expenditures - 0.00 _490_000 ,Debt Service 610�Principal _. - - - - - -� 0.00 6261 Interest _ 0,00. 510000 Miscellaneous _ - 0.00 - Total expenditures - .00 0.00 0.00 7 0.0 - _ Excess of revenues over expenditures - 0 00. 0.00 -- 0.00 _ _ 0.00 , _ OTHER FINANCING SOURCES_ USES 381000 Bonds issued 0,00 381000 j Discount on bonds issued 38_1050_ Inception.of capital lease _ - _ __ 0.00 _ 381070_ Notes/loans/intercap issued _ _ _ t- _ 0.00 38 2010 Sale of assets __ _ _- 0.00 383000_ Transfers In 0.00 - 520000 Transfers out _ 0.00 Total other financing sources(uses) - _ 0.00_ OAO - 0.00 - Net change in fund balance 0.00 0.00 0.00 0.00 -- -- - Fund balances-Jul) 1, 2009 as previously - - ---- -- - -- --- - - lreported - ___ -_. __ _ 073 -,rPrior period adjustments -_ --- _ -- _ ---_ _ _-0 00 _ - - TFundTalances July 1,2009 as restated -- 0.73 . Fundbalances-July1, 2010 .73 .gg_ COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHHfVGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2360/MUSEUM VARIANCE WITH FINAL BUDGETED AMOUNTS � - - BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION --ORIGINAL FINAL ! AMOUNTS (NEGATIVE) EXPENDITURES ' 'Current: _4.16000 1 _General Government: too Personal services _ 200-800 S�plies/services/mate- -- nals, etc _ _- __ i _ '_ _ 0.00 _ 420000 Public Safety - _ _ _ _ _ _ 1k Personal services_ _ _ _y- _ 0.00 200-800L-s�lies/services/matenals,etc - _ _ _! __.0.00 30 4000 00'Public Works _ 1 Personal services _ 0.00 200-8.00 Supplies/services/materials,etc_ _ _ - _ 0,00 440000 �Publ is Health 1D0 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/matenals,etc _ - _, _ _. _ _ 0.00 - 460000 (culture and-Recreation - 100 _ '. _Personal services 3.61 _ _ 9,022.58 9,022.58 9,018 97 ', 200-800 Supplies/services/materials,etc _- 8,950.00._ 8,950.00 __.6,653 13 I. 2,296.87_ 470000 _ Housing and Community Development 100 Personal services 0.00 200-800 Supelleslserviceslmaterials,etc _ _ _ _ 0.00_ 480000 (Conservation of Natural Resources _ 100_Personal services _ _ _ _ { _ 0.00 200-800. Supplies/services/matenals,etc _ 0.00 900 Capital expenditures _ _ _ 0.00 490000 Debt Service _ 6101 Principal _ 0.00 62P. Interest 0.00 510000 '-Miscellaneous - 0.00 - Total expenditures 17 97 58 17, 72.58 15,672.10 0.48 —- Excess of revenues over expenditures ' (17,199.63). (7,30. 2.58) (6,317.42) _ 98.5.1.6 OTHER FINANCING SOURCES(USES) - 381000 Bonds issued _ -- _ _ __0.00 381000 Discount on bonds issued _ _0.00 381050 Inception of capital lease 0.00_ 381070_ Notes/loans/intercap issued 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 (17,199.63) - (7,302.58) _ (6,317.42), _ 985.1_6 Fund balances-July 1, 2009 as previously .reported _ 8,650.231. --I Prior period adjustments -- - - - _ _- _ _ __ _ 0.00 _- -_- - !�ntl-balances-July 1, 2009 as restated- - - - - ---- ----8,6-57 3 -- Fund balances-July 1, 2010 -- - - _- - -- -- 2,3T2 81 - -- - - -- -- --- _. -50 COUNTY OF Jefferson County • COMBINING STATEMENT F REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 23711EMPLOYER CONTRIBUTION GROUP HEALTH INS. VARIANCE WITH FINAL BUDGETED AMOUNTS - - BUDGET ACCOUNT NUMBER - -- - -_. ___ _ I. _ ACTUAL _POSITIVE DESCRIPTION ORIGINAL I -FINAL _ - MO � AUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: _ 100 Personal services 0.00 200-800 Supplies/services/materials,-etc _ _ _ �- 0.00 42.0000 Public Safety _ 1Do Personal services I 0.00 200-800T Supplies/servic_es/materials,etc_ - _ _- .0.00 430000 Public Works _ 100 Personal services _ _ _ ' _ - ,. - 0.00 200-8001 Supplieslservices/materials,etc _ �_ � _ - 0.00 440000 Public Health _ 1000 Personal services _- 0.00 200-800' etc _ _ -_, _. 0.00 _ 450000 Social and Economic Services 100. Personal services _ _ _ _ 0.00 _ 200-Boo Supplies/services/materials,etc :.- 0.00 460000 460_000 Culture and Recreation _ _ _ _ _ fool services 0.00 200-800 Supplies/services/materials, etc _ _I 1 0.00 470000 Housing and Community Development_ L _ 1oJ Personal services _ -_.. - _-_ _ - - ._ -_0.00 2oo-80QL SWplies/serviceslmaterials,etc _ _ f_ - 0.90 480000 Conservation of Natural Resources _ 100 Personal services -- .00_ __ _0.00_ _ _2.00-800 Supplies/services/materials-,_etc ,... _ - -- - 0.00 _ - 900 Capital expenditures - _ 0.00 490000 Debt service_ - - - _--- __ - _ 6101. Principal _ �... . _ 0.00 620 Interest _ 0.00 610000 Miscellaneous _ _ 0.00 _ _ Excess of revenues over expendit _ OM _ 1,806.65 1.1,710,000 0.00 - -- - 9,9.04.0.5 OTHER FINANCING SOURCES(USES)- - 381000 Bonds issued __ _ 0.00 381000 Discount on bonds issued j 0.00 381050 Inception of capital lease - _ - 0.00 381070 Notes/loans/intercakssued _ 0.00 382010 Sale of assets _ _. _ -_- _. 0.00 383000 Transfers In --_ 0.00 520000 Transfers out - 4,635.90 4,635.90 4,635.90 0.00 Total other financing sources(uses) - -(4,635.90) -- (4,635.90) _. (4,635.90) - 0.00 ' Net change in fund balance (4,635.90) 2,829.25); 7,074.80 9,904.05 - _ --'IFund balances-July1, 2009 as previously - -- - - -- - - - -- -- - I reported 4,635.90 Prior period adjustments _ ' 0 00 Fund-balances-July 1, 2009 as restated _ 4,635.90 -- - tFundbalances-July t, 2010 - -- - "-- _-- 11,710.70 -50- COUNTY OF Jefferson County COMBINING STATEMENT F REVENUES, EXPENDITURES, AND CH GES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 23721PERMISSIVE MEDICAL LEVY ..VARIANCE WITH FINAL BUDGETED AMOUNTS 'i BUDGET ACCOUNT _ ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) LEXPENDITURES -. - __Current: _410000 General Government: 100'1 Personal services _ __ __. 0.00 200-8007 supplies/services/materials,etc 0.00 420000- u e--Safety _ n too' P rso rvi al _ _ 0.00 200-800 supplies/services/matenals, etc _ I 0.00 430000 Public Works 1o0L Personal services __- _ 0.00 _ 200-800 Supplies/services/materials,etc ___ __. ___. _ _ _ _ __0.00 440000 Public Health 100 Personal services _ 0.00 260-800 Supplies/services/materials,_etc _ _ _0.00_ - 450000 Social and Economic Services 100 Personal services _'�, _ 0.00 200-800 LSupplies/services/materials,etc 0.00 - - I -- 460000 'Culture and Recreation _ _ - _ 100 Personal services 0.00 200-8001 Supplies/services/materials etc �_ 0.00 _ 470000 IHousing and Community Development _ 100 Personal services _ 0.00 200-8001 implies/services/materials,etc 480000 Conservation of Natural Resources _ _. -_ _. _ _- __ -- -- -- - - - 1o0. Personal services 0.00 200-8001 Suppr eslserviceslmalenals, 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 0.00 0.00 0.00 0.00 (Excess of revenues over expenditures 0.00 360,690.66 306,129.25 (54,561.41) LOTHER FINANCING SOURCES(USES) 381000 Bonds issued _ _ _. _ _ _ - -_ 0.00 381000 Discount on bonds issued _ _ I_ _0.00_ 381050 InceLttion of capital lease - _ 0.00 381070 Notes/loans/intercap issued _ _ _ _ 0.00 382010_ Sale of assets _ _ -_ - - __ �_ -_ -_ _ 0.00 _ 383000 Transfers In _L_ 0.00 52 0000 Transfers out - 363,291.00 363,291.00 306,129.25 57,161.75 Total other fmancingscurces(uses) - (363,291.00) --(363,291.00) (306,129.25)'. 57,161.75 - _ Net change in fund balance (363,291.00)_ (2,600.34), _ _0.00__ _2,_600.3_4_ !Fund balances-July 1, 2009 as previously -- _ - _- reported _ _ Prior period adjustments _ __ Fundlialances=July 1, 2009 as restated- -. -- _ j 0.00 -- Fund balances-July 1, 2010 - - - 0.00 _ -50- COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2382/SEARCH/RESCUE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER I DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES 1c,urrent: --- 410000 General Government. ___ 100 Personal services 0.00 200-800 implies/services/materials,etc - 0.00 420000 Lublic Safety __ 100. Personal services_ _ _ 0.00 200-800 Supplies/services/materials,etc - _ 8,587.00 8,587.00 - _ 0.00 8,587.00 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 _ _ _ _ _ -_ �f 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 Sup3IIes/services/matenals,_etc 0.00 480000 Conservation of Natural Resources 1010 Personal services _ _ _ _ 0.00 200-80-OT Supplieslservices/materials,etc _ 0.00 900 Capital expenditures i 0.00 490000 Debt Service 610 Principal _ _ _.. -. 0.00 620 Interest _._ -__ _ - _ _ _ __. 0.00 510000 - _us - 0.00 Total expenditures 8,587.00 8,587.00 7 ' 8,587.00 - I Excess of revenues over expenditures - _ (8,587.00_) (8,5.87.00) ____ 0.26 _ 8,587.26_ -- -- _OT_HER_FINANCIN_G SOURCES(USES) 381000 Bonds issued 0.00 381000 '_Discount on bonds issued _ _-0.00 05 3810 - Inception of capital lease _- _ - _:- - - 0.00 _ 381070 Notes/loans/intercap issued _ __- __ __.. _ _0.00 382010 _ESale of assets _ _ _ _ 0.00 383000 1 Transfers In - __. 0.00 52000_0 ransfers out Total other financing sources(uses) - 0.00 - 0.00 0.00 -- -- - g ( ---0.00 - 0.00 _ Net change in fund-balance _ (8,587.00)1, (8,587.00) _ _ 0.26 � _8,587.26 Fund balances-July 1, 2009 as previously - -- reported 8,586.971 Prior period adjustments _ -- -- _ - - - _ 0.00 -- -- Fund-balances-July 1, 2009 as restated _--- 8,586 97 - - yFund balances-July 1, 2010 - 8,587.23 - -50- COUNTY OF Jefferson County COMBINING STATEMENT F REVENUES, EXPENDITURES, AND CAGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 _ _ ! 2390/-DRUG FORFEITURE VARIANCE-- _- WITH FINAL f -- -- BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL - FINAL ! AMOUNTS j(NEGATIVE) _ 'EXPENDITURES Current: 410000 General Government: _ 100 _ Personal services _ _ __ 0.00 200-800 Supplies/services/materials,etc ''I- _ 0.00 420000 Public Safety_ 100 Personal services 200-800 Supplies/services/materials, etc _._ 4,879.00 _. 4,879.00 2,007 95. 2,871.05 430000 Public Works 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 1001 Personal services _- _ . 0.00 200.80 Supplies/services/materials,etc _ 0.00 460000 'Culture and Recreation 100 Personal services 0.00 20 -- — - 0-80U— —S plies/services/materials, etc _ _ ! _ 0.00 470000 .Housing and Community Development 100 Personal services __ 0.00 80 200- 01 Supplies/services/materials,etc _ _ 0.00 480000 Conservation of Natural Resources _ 100 Personalservices _ 0.00 200-800 Sup 1ples/services/materials, etc __ _ _ 0.00 901Capital expenditures _ - � - _ _ 0.0.0 49.0000 FDebt Service 610 Principal — —. _. -. �- 0.00 620 Interest- - __ __ __ __ -__ _ ,_ _- _ _ _ 0.00 - _. _ 510000 Miscellaneous -- - 0.00 Total expenditures 4,879.00 4,F79.00 ! 2,007.95 2,871.05 'Excess of revenues over expenditures - - (2,879.00)_ (2,879.00), 249.05 3,128.05 OTHER FINANCING SOURCES(USES) _ _ 381000 Bonds issued _ t 0.00 _38100_ Discount on_bonds issued __ _ _ 0.00 381050 Inception of capital lease - _ _ _ _ _ 0.00_ 381070 1 Notes/loans/intercap issued 0.00 382010 Sale of assets _ -- - -_- _ _ 0.00 383000 Transfers In _ _. 1_ - _ 0.00 520000 Transfers out - 0.00 Net change m fund balance _ (2,879.00), (2,879.00 249.05 0.00- Total other financing sources uses 0 00' 0.00 0 00 -- — --- _ 3,128.05 - - ;Fund balances--July 1, 2009 as previously - _reported _ _ 1__ 2,879.78 Prior period adjustments -- 0.00 -Fund balances-July 1,-2009 as restated -- - ---- - 2,979 7 - -- - -- -- -- Fund balances-July 1 2010 __ - - -- - --- - --_- 3,128 8 _-- _ - - COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND CIAGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 23931RECORDS PRESERVATION VARIANCE WITH FINAL — - _— BUDGETED AMOUNTS - i _ BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS F(NEGATIVE) EXPENDITURES .Current: 410000 L General Government: _ 100 .Personal services __ 0.00 200-800 Supplies/services/materials, etc 68,25400.', 68,254.00_ 9425.78T 58,828.22 420000 1 Public Safety _ - - _ 100_Personal services _ 0.00 _ 200.800x_Supplies/servi_ces/malerials,_etc __ _- _ _ 0.00 430000 Public Works - _ 100 _ Personal services _ {_ __ _ _ _ 0.00 _200-8001 Suppliestservices/materials,etc —0.00 440000 P_ublic Health _. innr Personal services _ _ 0.00 200-800 Supplies/services/materials, etc _. -_ �I 0.00 450000 ,Social and Economic Services _ 100T Personal services _ 0.00 200.800$upplieslserviceslmaterials,et_c_ _ _ -__ �_ _ ;— _ 0.00 460000 Culture and Recreation _ _100 Personal services -' 0,00 _ 200-800 Supplies/services/materials,etc __ — _ 0.00 --470000_1 Housing and Community 1001 - Personal services _ _ _ _ 0,00- 200-800 Sup�ieslservicesfmatenals, etc _ _ _0.00 480000 Conservation of Natural Resources _ 1001. Personal services _ _ _ _ _ _0.00 200-800 Supplies/services/materials,etc -. _ 0.00 900,Capital expenditures 490000 Debt Service i _ - -- — --. __ _. __ - - _ -. _.. -. _ _ — 0_00 610 - Principal_ _ 620' Interest '._ 0.00 510000 Miscellaneous _ 0.00 - Total expenditures -- _ —68,25-4.00 68,254.00 ,425.78 5 ,828.2 Excess of revenues over expenditures (47,254.00)! (47,254.00)_ 9,216.221 56,470.22 OTHER FINANCING SOURCES(USES)- _— —_ __ -. - — 381000 Bonds issued _. _ _. _ _ 0.00 381000 - Discount on bonds issued _ _ 0.00 381050 Inception of capital lease _ _ 0.00 381070 Noteslloans/intercap issued -_ _ - _ 0.00 382010 f Sale of assets - - - _ 0.00 383000 Transfers In I 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 - (47,254.00).. (47,254.00) 9,216.22 56_,4_7.0.22 .Fund balances-July 1, 2009 as previously '. reported 47,253.19 Prior period adjustments --- --- -_ - -- - - -- 0.00 - _—_ — -- -Fund balances-July 1, 2009 as restated -_ _ -- 47,253 19 Fund.balances-Jul 1, 2010 __. _. 5646 41 _ - -50- COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CH GES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2420 1BASIN IMPROVEMENT DISTRICT VARIANCE WITH WITH FINAL BUDGETED AMOUNTS _ BUDGET ACCOUNT I, _ _ _ _ __ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _4.10000 General Government: _ _ _ 100 Personal services 0.00 _ 200-800 Supplies/services/materials,etc _ - _ _ _ _.. __.. _ -.0.00 _420000. Public Safety _ _ ',_ _ _ _ - _ 100 _Personal services _ L- 1 -0.00- _ 200-500, Supplies/services/materials,etc - - _ ! __. _ r_ _ 0.00 430000 ,Public Works 100 Personal services _ __ _ _ _ 0.00 200-800 S�liesfservices/materials, etc 2,669.00 2,669._00 2,179.84 489.16 440000100'Public Health - _ - - _ Personal services _ _ __ __ _ 0.00_ 200-800 Sup_p�lies/services/materials,etc - _ 0.00_ 450000 Social and Economic Services -. .- - 700 Personal services 0.00 200-8.00 Supplies/services/materials etc _ 0.00 460000 Fulture and Recreation _ _ 100 Peonal services _ 0.00 rs 200-800 Supplies/services/materials,etc _. _ _ 0.00_ 470000 Housing and Community Development_ - 100 Personal services -_ .._ _ 0.00 200-800k, Supplies/services/materials,etc __ _ _ 0.00 480000_ Conservation of Natural Resources _ 1001 Personal services _ _ +_. 0.00 _ _200-800 Supplieslservices/mate_rials,etc _ 0.00 900 Capital expenditures 0.00 490000 Debt Service 610j Principal __. _. . _ r _. _ _0.00 620 Interest _. '�, --. -- 0.00 _510000 Miscellaneous - - 0.00 Total expenditures 2,669.00 2,66 .00 2,179.84 7 7 489.16 Excess of revenues over ex enditures (2,616.75)1 107.25 749.73 642.48 BOTHER FINANCING SOURCES(USES)USES) -_ _ -. _ 381000 I Bonds issued _ __- _ - _I _ _ -0.00 381000 Discount on bonds issued __. 0.00 381050 Inception of capital lease _ 0.00_ _ 38_1070 Noteslloanslmtercap issued _ _ __. -_ - 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 _ _ (2,616.75)_ 107.25 __ _749.73 1_ _ 6.4.2.48 Fund balances-July 1, 2009 as previously - - - - -- reported _ ---- -��, (260.93) - - - �-- -- --. _- _.. - 000 - -- �d�lances-July 1n 2009 as restated _ _ _. -._-. _ --__. -- (260.93).-- --_--- P 1 �Fund balances -July 1, 2010 - - 488.80 - _90-, COUNTY OF Jefferson County COMBINING STATEMEN F REVENUES, EXPENDITURES, AND AGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2500/LIME KILN ROAD RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET_ ACCOUNT �- ___-- _--- -- - - - - _ _ _ ACTUAL _ '� POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: - loo1 Personal services _ 0.00 200-800. Supplies/services/materials,etc _ L - 420000 (Public Safety _ _ _. - 100'_Personal services _ _ _ _ ;_. _ 0.00 _ _200-800 Sup�liesfservices/materials, etc _ _ _ 0.00 430000 Public Works 1 o0L Personal services 0.00 200-800 Supplies/services/materials,etc _ 3,500.00 3,500.00 _ _ 000 _ 350000 - - .440000 Public Health . too Personal services _ 0.00 200-800 Supplies/services/materials, etc _ _ j 0.00 _ _ 450000 Social and Economic Services t 1001 Personal services 0.00 20o-8001 Supplies/services/materials,etc 0.00 460000 TCulture and Recreation _ _. _ I_- 100' Personal services _ _ 0.00 206-800_ Supplies/services/materials etc I_- _ _. _ _. _�_. 0.00 70 _ 4000 ,Housing and Community Development _ 1001 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_ -_ i_ _ _ _ _ 0.00 900 Capital expenditures 0.00 4900.00 [Debt Service 610 Principal 0.00 6201 Interest_ -- - _ _ --r 0.00 510000 Miscellaneous _ _ - 0.00 Total expenditures --- _ 3,500.00 3,500. 0 0. 0 3,50 .00 _ Excess of revenues over expenditures - (3,500.00). (1,050.00)_ _2,275.00 3,325.00 OTHER FINANCING SOURCES.(USES) _ _ 381600 Bonds issued _ _ 0.00 381000 Discount on bonds issued 0.00 381050- -! Inception of capital lease _ _. _ __.! _. �- 0.00 381070 Notes/loans/intercap issued _ _0.00 382010 sale of assets ___ _ _ _ __. __ _ _ 0.00 383000 Transfers In _i i _ 0.00 52imoo I Transfers out 0.00 - Total other financing sources(uses) - 0.00 0.00 0.00 0.00 --- -- --- -- - July - - previously - ,_. _ _2,275.00 _ 3325.00_ -Fund balances-July 1, 2009 as - ) ( )- - _ _ Net change in fund balance (3,500.00 1,050.00 reported _ _ - 1,050.00 ' Prior period adjustments - 0.00 - -- -Fund balances-July 1,-2009 as restated- - - - - --- 1,05 .-00 - - - - !Fund balances-July 1, 2010 •50- COUNTY OF Jefferson County COMBINING STATEMENTTRF REVENUES, EXPENDITURES, AND CH GES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2501/DESTINY HILLS ROAD RID VARIANCE— WITH_WITH FINA - - 1.. r _BUDGETED AMOUNTS _ -BUDGET ACCOUNT _ ACTUAL _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) _ ,EXPENDiTURES Current: _ — —' General 410000 General Government: 100. Personal services _ _ 0.00 200-BOOT Supplies/serviceslmaterials,etc _ - +. _ _ _ _0.00 420000IPublic Safety -- 100 Personal services -- _- — - -- -- - -- —0.00 200-800 Suppies/services/materials, etc 0._00 430000 tPublic Works In Personal services 0.00 200-800' SupRlieslservices/materials_,etc 18,023.0.0 _ 18,023.00 _ 6,263.36+ 11,759.64 440000 Public_Health — -- loot Personalservices - _-- -- -- -- - — --- 0.00 _200-800 Sup;lies/services/materials,etc _- _ , - _ _ 0.00 _45000.0 �Soc aI and Economic Services 100 Personal services _ 0.00 _ 200-800 Supplies/se rviceslmaterials, etc _ _ _ -. _ _ 0.00 460000 Culture and Recreation - _ .100_ Personal services _ _ _ -_ _ - 0.00 200-800 -Supplies/services/materials, etc _ _ 0.00 470000 Housing and Community De_velopment 1 _. .—. .__ r. __ — - __.. ._ —. _ --. - ___. -- 1001_ Personal services -. . _�, - _ 0.00 - -- - -- c m- __. - ___ —. _ _ —. _0 200-800, Supplies/services/materials,etc - _ 0.00 480000 Conservation of Natural Resources _ 100 Personal services 200-_800' Supplies/services/materials,etc _ _ _ __ _ 0.00_ 9WCapital expenditures __ - _ _ _ — r. 0.00 490000 tDebtServIce _ _ _610 Principal l 0.00 620 Interest __ __ _ 0.00 510000 Miscellaneous _ _ _ - 0.00 --- --- Total expenditures - 18,023.00 18,023M 6,263.36 11,759.64 Excess of revenues over expenditures (17,998.00) (9,618.00) 1,002.26 � 10,620.26 OTHER FINANCING SOURCES(USES) - 381000_ I Bonds issued _ _ _ _ _- __ _.'__ _ _ _ _0.00_ 381000 �Discount on bonds issued - _ _- _ _ -. - _ — _ � 0.00 — -- 381050 Inception of capital lease -0.00 381070 Notes/lo_anshntercap issued __ _ __0.00 38 2010 Sale of assets - 0.00 _383000_ Transfers In _. _ _. -- - _-0.00 520000 Transfers out 0.00 Total other financing sources(uses) -- - 0.00 0.00 0.001 0.00 ' Net change in fund balance (17,998.00)' _ (9,618.00) __ 1,002_.26 10,620_.26 ;Fund balances-July 1, 2009 as previously - - - - - - - _ reported _ _- _ _. . . _ - __ __ _9,248.48 Prior period adjustments - 0.001 - -- _-- --- fRund-balances-July 1, 2009asrestated - -- - - _- -- - - 924✓ 9 - - - - - _-- - Fund balances-July 1, 2010-- -- --- -- --- - - --- ­725 74 -- -- -50- COUNTY OF Jefferson County • COMBINING STATEMENT F REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2502/SOUTH HILLS RMD VARIANCE WITH FINAL -- BUDGETED AMOUNTS _ BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES - _- --iCurrent: 410000 General Government: 1001 Personal services 0.00 200-800iSupes/services/materials,etc -. _ - - �. 0.00 420.00.0 Public Safety 100 Personal services _ 0.00 -200-800 Supes/services/materials, etc _. _- 0.00 430000 Public Works 1001� Personal services _ 0.00 200-800 sgpiies/services/materials,etc -. _ - 28,952.00 2.8,952.00 _ 1,611:6-0- ,611 90 27,340.10 440000 Public Health -.- __ _ - _. _- L_ 1001 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 pli slservices/materials, etc !, _ 0.00 460000 .Culture and Recreation - 1001 Personal - 0.00 - is --- -- - - - - 200-800 Sursoesllservilces/materials,etc I''� _ 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 _. _ _6101 -Princpal -. _.. - _. - - 0.00 620 Interest -- -- —- - -- - _ - -- - - 0.00 510000 iiscellaneous 00 Total ex p e n-ditures 28,952. 0 8,95 .00 1,611. 0 7,340.10 Excess of revenues over expenditures (28,910.00) (7,707.00) 19,702.40 27,409.40 OTHER FINANCING SOURCES(USES) - 381 000 Bonds issued - 0.0_0 _ 0.00_ .-. . . 381000 Discount on bonds issued _. 381050 I Inception of capital lease - __. 0.00 381070 Notes/loans/intercap issued _ -. . - 0.00 382010 Sale of_assets 0.00 - __ 0.00 383000 Transfers In - -520000 Transfers out 0.00 Total other finan6- sources(uses) - - 0.00 � --0.00 - -0.00- -- - - 0.00 Net change in fund balance (26,910.00) (7,707.00), 19,702.40 1 27,_409.40 -Fund balances:July 1, 2009 as previously .deported _ 6,478.38 Prior period adjustments - 8,787.50 . _ lFund balances Jufy 1,-2009 as restated - - 1� 5,265.1 - - fFund balances- 1, 2010 - 34,968.28T ---- --- ---- -___ -. _- _-50 COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 ! 2504/SADDLE MOUNTAIN RMD _ - _. - -i. VARIANCE.--. WITH FINAL - - � BUDGETED AMOUNTS -± - BUDGET ACCOUNT ! ACTUAL POSITIVE NUMBER !. DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 1_General Government -- 1001 Personal services --- - 0.00 200-8001,_ Supplies/serviceslmaterials,etc _ 0.00 42_0000 IPublicSafety 100, .Personal services 0.00 200-800: Supplies/services/materials,etc -- _ 0.00 430000 1Publ is Works _ 33 797.00 186.10 33,610.90 100 Persp ices/materials,etc 33,797.00 1 Personal services seces 0.00 _ !- - - 440000800 pPublic(Health 1001 Personal services '� _ -. 0.00 200-8001 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 460000 Culture and Recreation 1001 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 100 _Personal services 0.00 200-800 Su lies/serviceslmaterials,etc 0.00 480000 Conservation of Natural Resources 10011 Personal services __ _ _ 0.00 200_-800 Supplies/services/materials,etc _ 0.00 900 Capital expenditures - 0.00 490000 Debt Service - 61oPrincipal 620, Interest _ + _. .. 0.00 510000 (Miscellaneous 0.00 - -- - --- --p __.._. . . 1 _--- Total ex enditures 1 33,797.00 33,797.00 1 186.10 33,61 !Excess of revenues over expenditures (33,792.00)! - (15,800.00)', 17,825.81 33,625.81 iOTHER FINANCING SOURCES(USES) 381000 Bonds issued ! - 0.00 381000 1. Discount on bonds issued _ _. _ __ 0.00 381050 Inception of capital lease _ - _ 0.00 381070 Notes/loans/intercap issued 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 I: -- 0.00 0.00 0.00 ------ -- -- Net change in fund balance (33,792.00) _ _ (15,800.00)! 17,825.81 33,625.81 -'Fund balances-July 1, 2009 as previously (reported 15,54072 -- _ Prior period adjustments - 2,200.00- --- 7Fund balances-July 1, 2009 as restated 17,740.72� -- ;Fund-balances-July 1, 2070-- _ - - 35,566.53 -- -50- 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2506113ig Dipper RSID --- --__-- VARIANCE _WITH FINAL - - - - -- BUDGETED AMOUNTS _ BUDGET ACCOUNT _ _ ACTUAL _POSITIVE NUMBER I DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: _ 410000 ! General Government: 100. Personal services y _ 0.00 200-800 Supplies/services/matenals etc - _:_ _ _ 0.00 -- 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 20-800 es/services/matenals 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 _ 200-800] Supplies/services/materials,etc _ _ _- ___ _ 0.00 60000 4 Culture and Recreation 1001 Personal services 0.00 200-8001 Supplies/services/materials,etc _ _- 0.00 470000 Housing and Community Development _ 100t Personal services 0.00 200-800L Supplies/services/materials,etc _ J 480000 iConservation of Natural Resources 100! Personal services _. _ -_ _._____ 0.00 200-860. lip es/services/materials,etc _ _ !,_ _ _. _ 0.00 9001 Capital expenditures _ 0.00 49000 1Debt ervice - - 8000.00 -� - — � _ _- - - ) 3 905 40 4,094.60 8,000.00 620' Interest _ 4,600.00 4,600.00 , _2,472.18 2,127.82 _-- -- ---- ---- 510000 iMiscellaneous 0.00 Total expenditures 12,600.00 12,600.00 ,3 T5 6,222.42 __ 'iExcess of revenues over expenditures (12,595.00)'. (4,299.46) 2.1 I 6,494.1.3_ - OTHER FINANCING SOURCES (USES) 381000 Bonds issued _.0.00 ount on 381000 Disc bonds issued _J 0.00 381050 _ Inception of capital lease__. _ _ _ 0.00 381070 Notes/loans/Intercap issued 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 (12,595.00) (4,299 46) 2,194.67 6,494.13 Fund balances-July 1, 2009 as previously .report ed 6,198.98 Prior period adjustments _ - _. 0.00 ---_ ?Fu"balances-July 1, 2009 as restated - 6,198.98 ,Fund balances-July 1, 2010 _ '� 8,393.65 I so- COUNTY OF Jefferson County • COMBINING STATEMENT REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25071Big Dipper RMD I - VARIANCE WITH FINAL - i _ BUDGETED AMOUNTS - ! BUDGET- -- _.._. ACCOUUNN 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 1001 Personal services . 0.00 200-800 Supplies/services/materials etc _ 0.00 430000 Public Works 100 Personal services 0 00 200-8001 Sies/services/materials etc 4 828.38 4,828.38 0 00 - 4,828.38 uppl 440000 !Public Health too, Personal services _0.00 _ 200-8001 Supplies/services/materials,etc _ 0.00 450000 iSocial and Economic Services 100'1 Personal services -.-- ,. 0.00 200-800 -Sees/services/materials,etc 0.00 460000 'Culture and Recreation 100 Personal services _ 0.00 200-800 Supplies/services/materials, etc - j 0.00 470000 Housing and Community Development _ 100 Personal services _ _L 0.00 200-800 . Supplies/services/materials, etc - - 0.00 480000 'Conservation of Natural Resources 1001 Personal services _ 0.00 200-8000 Suppies/services/materials,etc 0.00 9w Capital expenditures _. + -._. 0.00 490.000 iDebtService 610 Principal _- - _- I _ - ,._._ 0.00_ 620. Interest __ _ __ _ __. _ 0.00_ 510000 Miscellaneous -- - _ - 0.00 _ - - Total expenditures 4,828,38 4,828.38 0.00 4,828.38 _- Excess_of revenues over expenditures (4,828.38)i (2,320.38) _ 2,591.66 4,912.04 +OTHER FINANCING SOURCES(USES)_ 381000 Bonds issued i 0.00 381000 Discount on bonds issued _ 0.00 381050_ Inception of capital lease 381070 Noteslloanslintercap issued - _ l _0.00 382010 Sale of assets -_ 0.00 383000 Transfers In _ _ 0.00 520000 Transfers out - 0.00 _- Total otal other financing sources(uses) 0.00 - 0.00 0.00 i 0.00 Net change in fund balance (4,828.38) (2,32_0.38)1 __2,591.66 4,912_.04 -- - ,,Fund balances-July 1, 2009 as previously - - -- - -- - _ i reported _ 2,244 38 -i,-Prior period adjustments - _ _ 190.00 _ !Fund balances July i,2009 as restated -- -- - - -- - - - -_ 2,434.38 Fund balances--July 1, 2010 50 COUNTY OF Jefferson County • COMBINING STATEMEM OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25101JACK MTN. ESTATES RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT !i AC L POSITIVE NUMBER - DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 - General Government: too Personal services 0.00 200-800 Supplieslserviceslmatenals,etc - - - 0.00 42000_0 Public Safety 100 Personal services _ - - 0.00 200-800 Supplies/services/materials,etc _ -. .. _ - - _. -_. 0.0.0 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/matenals,etc _.. . _- _ 0.00 450000 Social and Economic Services Personal services_ _.. _ _ 0 00 200-800, Supplies/services/materials,-etc _ ___ _-_ _ _ 1_- _ - . .0.00 460000 119ulture and Recreation _ _ 100 Personal services _ 0.00 200-8001 Supplies/services/materials,etc -_ _ __ 0.00 47000.0 Housing and Community Development 1001 rsonal services -_ _ 0.00 200-800 Supplies/services/materials,etc _ - _.. 0.00 480000 ',Conservation of Natural Resources -- 100 Personal services :;_ _1. 0.00 200-Boo Supplies/services/materials, etc _ _ 0.00 900 Capital expenditures _ 0.00 490000 Debt Service _ 610 Principal _ _ -. _ 0.00 620 Interest ___ _ _ j _ __ - _ -� 0.00 510000 Miscellaneous- -- - 0.00 Total expenditures - 0.00 0.00 0.00 .00 Excess of revenues over expenditures 0.00 0.00 0200 0.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ _ _ _ i 0.00 381000 Discount on bonds issued _ _ 0.00 381050 Inception of capital lease _ _ _ __ 0,0_0_ 381070 Notes/loanstintercap issued_ - _ _ 0.00 382010 Sale of assets _ _ 0.00 383000 Transfers In 0.00 520000 Transfers out _ 0.00 - - TotaN t change n fund balance 0.00 0.00.,. .0..00 -- -__ 0.00 0.00 ---- _ _ _ 0_.00 -- -- Fund balances-July 1, 2009 as previously - I reported _.... (1.979.30)_._ _ -- : Prior period adjustments ---- - --- 0.00 _ --'Fund-ba-lances-July 1, 2009 as restated - (1,979.30) --- - 'Fund balances-July 1, 2010 - _ (1,979.30) -50- COUNTY OF Jefferson County • COMBINING STATEMENPOF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25111MOONLGHT RDG EST/JACKSON CRK RD RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ' ACCOUNT �,, ACTUAL POSITIVE _ ----_ _....- - - - - - - NUMBER 1 DESCRIPTION ORIGINAL FINAL AMOUNTS !� (NEGATIVE) EXPENDITURES Current: 410000 1 General Government: 1 00 Personal services __ 0.00 _200-800 Supplies/services/materials,etc _ _ -__ -- _ _ 0.00 420000 Public Safety _ 16D Personal services _-_I 0.00 200-800'. Supplies/services/materials,etc _ _ - _ _ _ 0.00 430000 Public Works _ ---1001. Personal services -__ - _' 0.00 200-800 Supplies/services/materials,etc 0.00 226,345.93 192,569.35 33,776.58 -- 4400_00_ (Public Health 1001 Personal services L-..___ __ 0.00 200-BOD Supplies/services/materials,etc I, - _ 0.00 450000 Social and Economic Services _ 1 00 Personal services �_ 0.00 200-800 Supplies/services/materials,etc __ - _ - 0.00 460000 Culture and Recreation 1001 Personalservices 0.00 200-800 Supplies/services/materials,etc - _ 0.00 _47000.0 Housing and Community Development 100'.. Personal services -. _ 0.00 200-800y 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 0.00 226,345,93 192,569.35 33,776.56 - - Excess of revenues over expenditures 0.00 (226,345.93) (192,569.35) 33,776.58 OTHER FINANCING SOURCES(USES) _ _ - - - -- -_. 381000 Bonds issued _ _ __ 0.00 381000 Discount on bonds issued _ -_. _. _ 0.00 381050_ Inception of ca>i�lease _ __ 0.00 381070 Notes/loans/intercap issued _ - - 0.00-- 226 345.93 2.26,345.93 0.00 382010 Sale of assets - _ - _ _ _ - 0.00 383000 Transfers In __- --.__ 0.00 520000 Transfers out 0.00 -__ ._ - . _......_ __ _ - Total other financin g sources(uses) _ 0.00 - 226,345.93 226,345.93 0.00 Net change in balance 0.00 _. __ 0.00 _ _ g �, 33,776.58 33,776.58 !Fund balances-July 1, 2009 as previously reported _ �_ (33,776.58) Prior period adjustments 0.00 I_ _ -- - Fu"-balances-July 1, 2009 as restated -- - (3 Fund balances-July 1, 2010 - ---_ _ 0.00 -50- COUNTY OF Jefferson County • COMBINING STATEMEM-OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25121MOONLIGHT RIDGE RMD -- -_ VARIANCE WITH FINAL BUDGETED ------ AMOUNTS - BUDGET _ ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) 'EXPENDITURES - Current 410000 General Government: 100 Personal services - i. 0.00 200-800 Supplieslserviceslmaterials,etc - __.. -. _. _ _ 0.00 420000 Public Safety 100 Personal services 0.00 200-800( Supplies/services/materials,etc -_ '�. - 0.00 430000 Public Works 1001 Personal services_ _ _` 0.00 200-800' - -- _.. . _-- ,_. 1,980.00 - 1,980.00_ _ 0.00 Supplies/services/materials,etc 0 00 440000 (Public Health 1001 Personal services _ 0.00 200-800 Supplies/seances/materials,etc _ '�_ 0.00 450000 _Social and Economic Services 100 Personal services _ - -! 0.00 200-8001 Supplies/services/materials,etc -.. - _ 0.00 460000 ICulture and Recreation 1001 Personal services _. 0.00 200-800, Supplies/services/materials, etc - __0.00 - -__ 470000 Housing and Community Development . 100' Personal services i ,_ _ 0.00 200-800_ Supplieslserviceslmaterials, etc _ I 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 Principal --_ -_ -_ - _ 0.00 620 Interest 0.00 510000 Miscellaneous_ -_- -- -- 0.00 --- Total expenditures 0.00 1,980.00 1,980.00 1 0.00 Excess of revenues over expenditures 0.00 (1,980.00) (1,980.00)1 0.00 .OTHER_FINANCING SOURCES(USES) --381000 Bonds issued _. . -- -- __- _ _0.00 381000 Discount on bonds issued - f l-- 0.00 381050 Inception of capital lease _ 1 - 0.00 _381070 Notes/loans/intercap issued __- _ _ 0.00 382010 Sale of assets -_ -_ - 0.00 383000 Transfers o - - 0.00 520000 Transfers out - - -�-- 0 00 0.00 TotaN t change in fund balance 0.00 (1,980.00) (1,980.00) 0.00 -- 0.00 --. . . 1,Fund balances-July 1,-2009"as previously '. reported _. __-- - -Prior period adjustments --_ . - _- - Fund balances. ,-2009 as restated - - 0.00 _ 'Fund balances-July 1,-2010 - (1,980.00) _ -50- COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25131SOUTH HOLMES GULCH ROAD RMD -- j � VARIANCE _ WITH FINAL_ BUDGETED AMOUNTS ;- - BUDGET- ACCOUNT ! _ _ ACTUAL I 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__ 1001 Personal services '� _ 0.00 200-800 Supplies/services/materials,etc _. 0.00 -- 430000 '.Public Works 100 Personal services 0.00 _2_,4_2_5.25 2,425.25 __0.00 100 Personal services 440000 Public Health 200-800 Sup-plies/serviceslmatenals, etc 0 00 -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 _ 1001 Personal services _ 0.00 200-8001 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 1i 1001 Personal services _ �_ _ 0.00 200-800 Supplies/services/materials,etc 0.00 480.000 i iConservation of Natural Resources 1001 Personal services 0.00 200-800 Supplies/services/materials,etc _ i_ - 0.00 900 1 Capital expenditures 0.00 490000 IDebtService 610'. Principal- _ -- 0.00 _ 620 interest _ _ _ 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 2,425.25 2,4 5.25 I 0.00 __ Excess of revenues over expenditures 0.00 (2,425.25) (2,425.2_5); _ 0_.00__ 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 1 Notes/loans/intercap issued _ �. _ 0.00 382010 I Sale of assets 0.00 383000 Trans rs In 0.00 -520000 Transfers out 0.00 - Total other financing sources(uses) _ 000 - -- -- -_-0.00- i.-_--- _-_- 0.00 - - I 0.00 Net change in fund balance 0.00 (2,425,25) (2,425.25) 0.00 - -- _- - -Fund-balances-July 1,-2009 as previously --`- - --- - - -- --- - reported '__- (3,221.55) __- - i Prior period adjustments 5,646.80 ,Fund balances-Tuly-1, 2009 as restated - - _ - - - ; 2,425.25 '. -- '.Fund balances-July 1, 2010 IPCOUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2514 1FOREST PARK ESTATES RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL _ _ POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: 410000 General Government: _ 100, _Personal services _ 0.00 200-8001 _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 20_0-800 Su IPp ies/services/materials, etc _ 0.00 440000 Public Health - - ---- --_- _- --- 100 Personal services i 0.00 200-Boo 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 Supplies/services/materials, etc _ .. 0.00 470000 Housing and-Community Development _ !. 100 Personal services _ 0.00 200-800 Supplieslserviceslmatenals, 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 490000 Debt Service 610 Principal -. - 0.00 620 Interest _ 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 0.00 0.00 - Excess of revenues over expenditures 0.00 _ 0.00 --_ 0.00 !i 0.00 OTHER FINANCING SOURCES(USES) _ 381000 Bonds issued 0.00 381000 Discount on bonds issued _ -.. 0.00 381050 Inception of capital lease _ 0.00 381070 Notes/loans/interim issued _. _ _ _- 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 0.00 0.00 0.00 0.00 - _ Fund balances--July 1, 2009 as previously -- ------ - ,-__-- - - - reported _. __- ' _(8,431.07) Prior penod adjustments _ 0.00 Fund balances-July 1, 2009 as restated - - - (8,431 W) Fund balances-July 1, 2010 . -50- COUNTY OF Jefferson County • COMBINING STATEMENOF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25117IMARTINEZ GULCH RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER , - DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government. 100 Personal services _ -__ 0.00 200-8.00 Sup Ip ies/services/materials, etc _ _ _ _ 0.00 420000 Public Safety 100 Personal services _ _ 0.00 200-800 Supplies/services/materials,etc _ _! 0.00 430000 I Public Works 1 00j Personal services _ _ - __ —_ _ 0.00 _ —- -- --� 171,727.81 90 605.19 200-800 Person ser ceslmatenals,etc _- 440000 Public Health 0.00 200-800 Supplies/services/materials,etc 262,333 00 262 333.00 100 Personal services -. __. 0.00 450000 Social and Economic Services 100 Personal services - _... I__ - _T 0.00 200-800i Supplies/services/materials,etc r---- __ _ 0.00 460000 ICulture and Recreation _ -- 1001 Personal services 0.00 200-800 Syplies/services/materials,etc 0.00_ 470000 1 Housing and Community Development 1 o6F Personal services _ ! - 0.00 200-800_S ervices/materials,etc _ 0.00 480000 'Conservation of Natural Resources 100 Personal services _._ _ _ 0.00 _- 200-Wo Supplies/services/materials,etc i __. _ 0.00 900 Capital expenditures 0.00_ 490000 Debt Service - - _ 610 6,goo.ao 0.00 8,000.00 Interest 1 000 00 � 1, -_ nn _ 8 000 00 000.00 1,274.98 - _ (274.98) _ _ 510000 Miscellaneous i 0.00 Total expenditures 271,333.00 271,333.00 173,002.79 1 98,330.21 Excess of revenues over expenditures (271,333.00):_ (271,333.00) (173,002.79)', _98,330.21 OTHER FINANCING SOURCES(USES) _381000 jBonds issued __ ; _ - 0.00 381000 Discount on bonds Issued _ 0.00_ 382010 Sale /l asset tercap lease issued _ 271,333.00 271,333,00 �173,649 7 9 - - 0.21 P_- - P _ - .. _ (97683.21) __ 0.00 383000_ Transfers In - - - 0.00 520000 Transfers out 0.00 Total otherfiiancing sources(uses) 271,333.00 271,333.00 173,649.79 -- (97,683.21) T- _ Net change in fund balance 0.00 ,- _0.00 _ 647.00 _ _ 647.00__ -- _ Fund balances-July 1, 2009 as previously -- (64700) - -- ', Prior period adjustments _ - - 0.00 ----`Funrr6a�ces-July 1, 2009 as restated --- .- - _- (647.00) Fund balances-July 1, 2010 0.00 50 COUNTY OF Jefferson County • COMBINING STATEMENOF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 25181MARTINEZ GULCH RMD - --- --- - VARIANCE - --� ---- -- - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ __ _', i ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES __- Current: 410000 General Government: - _ 100 Personal 0.00 services _ 200-800 Supplies/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 0.00 990.00 -- - _ 200-80.0. Sup Ip ies/services/materials, etc 0.00 - 990.00 0.00- 440000 Public Health _ 100 Personalservices _ _ � _ _ 0.00 200-800 Supplies/services/materials, etc _ -_ __ - - _ 0.00 -450000 Social and Economic Services 100 Personal services _ i _ 0.00 200-800_ Supplies/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 Personal services 0.00 200-800 Supplies/services/materials, etc _ _ _ J _ 0.00 900,Capital expenditures ! 0.00- 490000 Debt Service __. 610 Principal _--- . . -._.- -.- ---- --, 0.00 - - _ 620. Interest 0.00 510000 - Miscellaneous _ 0.00 Total expenditures 0.00 990.00 990.00 0.00 Excess of revenues over expenditures _ 0.00 (990.00) (990.00) 0.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ 0 00 381000_ Discount on bonds issued _ 0.00 381050 Inception of capital lease _ _ 0.00 381070 Notes/loans/intercap issued -_ 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 a00 �, 0.00 -- - - Net change in fund balance 0.00 (990.00) (990.00)1 - 0.00 Fund balances-July 1, 2009 as previously reported _ 0.00 --Prior period adjustments 0.00 Fund balances-July 1 2009 as restated - - -- --- -- -_ Fund balances-July 1, 2010 - -- - - (990.00)1 _.. __._. COUNTY OF Jefferson County 0 COMBINING STATEMENIOPF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2598/CLANCY W&S DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER 11 DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) I EXPENDITURES '.. _ '.Current: 410000 i General Government: _ -ors -_ 100 Personal services 0.00 200-800_Sup etc 0 00 p materia 420000 Public Safety __ _ 1001 Personal services 0.00. 200-800' Supplies/services/materials, etc L 0.00_ 430000 (Public Works 100 Personal services � 0.00 200-800 -Supplies/services/materials, etc 0.00 32,743.84 . 32,743.84 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_801 0 Supplies/services/materials, etc 1._. 0.00 460000 Culture and Recreation _100 Personal services _ 0.00 up Ip ies/services/materials,etc _ _ - _ __ _I__ 0.00 470000 200-800;1 Housing and Community Development _ _ - loo Personal services 0.00 200-800 Supplies/serviceslmatenals,etc . 0.00 480000 Conservation of Natural Resources 100 Personal services y_ 0.00 _20 0 Supplies/services/materials, etc - _ 0.00 900',Capital expenditures _ 0.00- - - - 490000 Debt Service 610 Principal 620'. Interest '.. 0.00 -s16000 'Miscellaneous 0.00 ------ - -- - -- Total expenditures 0.00 2,743.84 32,743.84 Excess of revenues over expenditures 0.00 32,743.84 -(32,743,84)---- _ - _ 0.00 _ - - f OTHER FINANCING SOURCES(USES)- 381000 1 Bonds issued ---- P ( ) 0.00 381000 ,Discount on bonds issued _ 0.00 381050 tip of capital lease _ _ _- 0.00 Not _ 381070 Notes/loto anslintercap issued � _ 0. 00 382010 Sale of assets __ __ 0.00 _ 383000 Transfers In _ T 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_ (32,743.84) (32,743.84), 0.00 - .Fund balances-July 1, 2009 as previously - - --- - '.reported _._ _.. _ . - ._.- -- 0.00 ----. Prior period adjustments _ _ _ _ _ _ _ __ _ _ _ _' 0.00 -,Fund balances--July 2009 as restated - _ - - -- - 0.00 -- -- Fund balances-July 1, 2010 -50- COUNTY OF Jefferson County 0 COMBINING STATEMENTOF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2599/MONTANA CITY W&S DISTRICT ' VARIANCE -_--_ --- WITH FINAL BUDGETED AMOUNTS i � BUDGET ACCOUNT I _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL ' AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 i 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 Sullies/services/materials, etc _ - __.. . ! -__ j-.. - 0.00 430000 Public Works too Personal services T 0.00 200-800. Supplies/services/materials,etc 16,207 03 .26,978.42 26,978.42 ! 0.00 440000 Public Health 100 Personal services _ _ 0.00 200-800 Supplies/services/matenais,etc _. _- 0.00 450000 Social and Economic Services _ 100 Personal services I _ 0.00 200-800 Supplieslservices/materials,etc 0.00 4600.00 (Culture and Recreation _ too- services j 0.00 200-800 Supplies/services/materials,etc 0.00 470000 1 Housing and Community Development 100 Personal services 0.00 200-8001, Su plieslserwces/materials,etc 0.00 480000 Conservation of Natural Resources - 100 Personal services ! _ 0.00 200-8001 Supplies/services/materials,.etc '., _ - 0.00 900 Capital expenditures - I_ 0.00 490000 Debt Service ��, - - 610 Principal _L__.. .. _ _ _ 0.00 620 Interest __ . - _- _ - __ 0.00_ 51000.0 Miscellaneous 0.00 -- Total expenditures _ 16,20 .03 26,978.42 26,978.42 0.00 Excess of revenues over expenditures - _(16,207.03)_ -(26,978.42)_ (26,978.42)! 0.00 OTHER FINANCING_ SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued __ _ 0.00 381050 1 Inception of capital lease _ - _.. 0.00 -- -_p - -- - - - T 381070 Notes/loanslinterca _issued 0.00 382010 1 Sale of assets 383000 1 Transfers In _ 0.00 520000 fiTransfers out 0.00 July - previously 0.00 i 0.00 0.00- _---- Net change m fund balance (16,207.03 � (26,978.42) (26,978.42) _0_.00_ Fund balances-Jul 1, 2009 as - - Total other financing sources uses 0 -_-a reported _ (49,792.97) _. . Prior period adjustments 0.00 - -Fund balances--July 1, 2009 as restated_ _ _-- (49, 92.97) ,Fund balances July 1,-2010 - (7 ,77> COUNTY OF Jefferson County • COMBINING STATEMENT REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2830/JUNK VEHICLE VARIANCE WITH-FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL I FINAL AMOUNTS I (NEGATIVE) EXPENDITURES Current: 410000 G_eneral Government: 100 Personal services 0.00 200-800 Sup I�ies/services/materials, etc F _ _-- 0.00 420000- -Public Safety 100 Personalservices 0.00 200-800 Sup Ides/services/materials, etc _ _ _ 0.00 430000 Public Works - _.-. _ 100 Personal services -- -_ - 0.00 200-800 Su��lieslservices/materials,-etc- 11 818 00 1,818.00 I 6,6 00.49 5.217.51 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/seances/materials,etc _- _- _ _ 0.00 460000 1 Culture and Recreation 100 Personal seances 0.00 200-6001 implies/services/materials,etc 0.00 470000 I� Housing and Community Development _ 100 Personal services _ 0.00 200-800' Supplies/services/materials,etc 0.00 480000 'Conservation of Natural Resources 1 D0- Personal services 0.00 200-800 Supplies/services/materials,—etc— __ _ _ __ _ 0.00 90 10 Capital expenditures - _ 0._00 490.000 Debt Service 610 Prince al _ -- . _---- _. -- _ 0.00 _ 0.00 510000 �Miscel Miscellaneous Total expenditures _ - --- 11,818,00 11,818.00 - 0.00 _ Bzo Interest i, 6,600.49 5,217.51 -- _ Excess of revenues over ex enditures-- 5,000.00 5,000 00 _ _ ---- — p 10.217.51 ' 5,217.51 '!OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0 00 381050 Inception of capital lease _- _. - 0.00 381070 Notes/loans/intercap issued _ - -_ 0.00 382010 Sale of assets __- 0.00 383000 Transfers In _ 0.00 520000 Transfers out 5,000.00 5,000.00 F (5,000.00) 0.00 - - - -- Total other financing sources(uses) (5,000.00) _ (5,000.00)!- (5,000.00) -- - -- - 0.00 _. -- - -a-._ - _ Net change in fund balance 0.00 0.00 5,217.51 I 5,217.51 -- - Fund balances--July 1, 2009 as previously reported _ _ 4,450.00 Prior period adjustments 0.00 _ -------Fund balances-July 1, 2009 as restated - -- 4,450.00 --- - -- _. Funn d balances-July 1, 2010 _ 9,667 51 !. • COUNTY OF Jefferson County . COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2840/NOXIOUS WEED GRANTS -�- -- - _-- ----- VARIANCE-- WITH FINAL - BUDGETED AMOUNTS BUDGET ACCOUNT i _ ACTUAL - POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL T AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: tool Personal services 0.00 200-800 Supplies/services/materials,etc - _ _ - _ 0.00 420000 Public Safety 1001 Personal services - -- 0.00 _ 200-8001 Supplies/services/materials,etc _ __. T._-__ _ 0_.00 430000 Public Works 100 Personal services- 3,705.00 3,705.00 ' - . 0.00 3,705.00 _ 200-800 Supplies/services/materials,etc _ _.57 236.90 57,2.36.90 __ 39,322 42 �i. ._17,914.48 440000 Public Health _ 100!. Personal services 0.00 200-8001 Sees/services/materials,etc 0.00 45.0.000 t ial and Economic Services 1001 Personal services 0.00 f - - - _--- --- --- -- - . 200-80�Supplieslserviceslmaterials,etc - _ - _ 0.00 460000 ICulture and Recreation _ _ 100 I Personal services _ _ 0.00 200-800 Sup gllieslservices/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 gypSu lieslserviceslmaterials,etc 0.00 _. 480000 IConservation of Natural Resources _ 100', Personal services -. _.. _.. � 0.00 200-800 Supplies/services/materials,etc _ 0.00 90 .Capital expenditures 2,500.00 2,500.00 0.00 -- 2,500.00 49.0000 Debt Service __ 610 Principal _-. . _---- _ -. --- ----- _. __ 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 -- Total-expenditures 63,441.90 63,441.90 39,32 .42 24,119.48 -_ _. - - - 42,782.95 _ -Excess of revenues over ex_endi[ures (55,941.90 55,941.90 13 158.95 I OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ -- _ -.. -- - _ _- _- �. ._- - 0.00 381000 Discount on bonds issued 0.00 _ 381050 Inception of capital lease_ _._ _ 0.00 _ 381070 Notes/loans/intercap issued - 0.00 382010 Sale of assets 0.00 383000 Transfers In _ 0.00 520000 ! Transfers out 0.00 _ I -.. . -Total other__ - -- . _ financing sources(uses) 0.00 '. 0.00 I 0.00 I 0.00 Net change in fund balance (55,941.90) (55,941.90)! (13,158.95) 42,782.95__ ---- (Fund balances-July 1, 2009 as previously reported 55 941.90 ~Prior period adjustments _.. __ 0 00 _ -- Fund-balances-July ,2 1, 009 as restated -_-- 55.941.0 - - - Fund balances-July 1, 2010 • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 28411CO.SPEC.WEED GRANT VARIANCE - _ WITH FINAL r--.._ - BUDGETED AMOUNTS i BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: - 100__ Personal services 0.00 _ 200-8o0 Su lies/services/matenals, etc 0.00 420000 b Public Safe - -- - __- - - __ _-_---. 11� i i 100_ Personal services 0.00 200-800 Supplies/services/materials,et c , _ _ 0.00 430000 Public Works 100 Personal services _. 0_.0.0_ 200-800 Supplies/services/materials, etc 5647.71_ 5,647.71 0.00 5,647.71 440000 Public Health 100. Personal services - _ - _ _.... _ 1_-_ _ 0.00 200-800 Supp lies/services/materials,etc i 0.0.0_ 450000 Social and Economic Services 100 Personal services _ 0.00 200-800. Supplies/services/materials,etc 0.00 460000 Culture and Recreation loo. Personal services -_ 0.00 200-800 Supplies/services/matenals,etc 1 _ 0.00 470_ 000 i Housing and Commumty Development J _ 100 Personal services 0.00 200-8� Supplies/services/materials,etc __ 0.00 480000 'Conservation of Natural Resources 100 Personal services 0.00 200-8001 Supplies/services/matenals,etc -. _ �� - 0.00 9001,Capital expenditures _ 0.00 - 490000 Debt Service 610 Princes _ _ 0.00 620ii Interest 0.00 510000 (Miscellaneous 0.00 Total expenditures -- - 5,647.71 5,647.71 0.00 5,647.71 Excess of revenues over expenditures (5,647.71) (5,647.71) 0.00 5,647.71 OTHER FINANCING SOURCES(USES_) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 -381050 Inception of capital lease - 0.00 381070 Notes/loans/interca p issued 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 - 000 - 0.00 Net change in fund balance _ (5,647.71) (5,647.71)1 0.00 5,647.71 _- 1.-- Y -- -_ Fund balances Jul 1, 2009 as previously p -adjustments -- 0 p 5,647.71 Fund balances-July 1n 201 - 0.71 reported - Fund balances•Jul 1, 2009 as restated _ i 5,647.71 - - 5,647.71 --- -50- 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2850/911 EMERGENCY _ i VARIANCE WITH FINAL- BUDGETED AMOUNTS BUDGET ACCOUNT j _ _ACTUAL POSITIVE NUMBER 'i DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410001 General Government 200-800 Su lies/services/materials,etc 2.36,068.97 I 0.00 _ 100 Personal services _ 236 068.97 30,613 26 205,455.71 420000 Public Safe t_ _ 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 _ _ _ _I_ ,-_ _. — 0.00 _44000.0 Public Health 10o Personalservices -_'� 0.00 200-800 Supplies/services/materials,etc 0.00 -- 450000 Social and Economic Services 100 Personal services - 0.00 200-8001 Supplies/services/materials,etc _ _0_.00_ 460000 Culture and Recreation 100 Personal services 0.00 200-8001 Sup lip es/services/materials,etc - _ 0.00 470_0.00 Housing and Comm_unity_-Development t 1001 Personal services 0.00 ---. - - __ --._ 200- OS Supplies/services/matenals,etc 0.00 480000 onservation of Natural Re 0 l sources _ I- _ I Personal services _ 0.00 200-800'1 Supplies/services/matenals,etc 0.00 9001 Capital expenditures 0.00 490000 '[Debt Service _ 6-1-011 Principal -. - 000 0.00 _ 24,41137 (24413.37) 6201 Interest _ _ _._ - - 0.00 - _ 0.00 . _ 9,730.31 (9,730.31 510000 ',Miscellaneous-- 0.00 Total expenditures - 236,068.97 '�. 236,068.97 64,756.94 171,3 2.03 --- -- - _ Excess of revenues over expenditures - (140.318.97), (140,318.97): 42,449.32 182,768.29 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued _ 0.00 381050 Inception_of capital lease 0_00 _ 381070 Notes/loans/intercap issued _ - - 0.00 382010 __j Sale of assets _ _ _. - _ -_ 0.00. 383000 Transfers In _. _. �- - . _._ — 0.00 520000 Transfers out _ 0.00 - Total other--na- ncing sources(uses) 0.00 -- -fi . -- -- _ - 000 � 0 00 000 I Net change in fund balance (140,318 97) (140,318.97)_ 42,449 32 _ 182,768.29 -- Fu&balances-Jul 1, 2009 as restated-- - ____ . 140,318.97 Fund balances-July 1, 2009 as previously reported Prior period adjustments 0.00 1 -y 140,318.97 --[Fund balances-July 1, 2010 _ - - �r 182,768.29 -50- 0 COUNTY OF Jefferson County . COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2859/COUNTY LAND INFORMATION ACT _.__.. - VARIANCE --- ' WITH FINAL BUDGETED AMOUotJ NTS BUDGET ACCOUNT.,, : - _ ACTUAL POSITIVE I _ NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES _ Current: _ 41o000General Government: 100 Personal services_ _ 0.00 200-800 Su lies/services/materials, etc _. - 24,800 65 24,800.65 ed 0.001 24,800.65 su _ 420000 Public Safety 100 Personal services 0.00 sued . - - 200-800 Supplies/services/materials, etc _ - 0.00 - sued-. _._ _-__ - ___ -_ -__- 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 - sued sued __.- .;sued sued— sued- -- 450000 Social and Economic Services _ 100_ Personal services _ _ _ _ _ 0.00 200-800 Supplies/services/materials, etc ',� 1i 0.00 460000 Culture and Recreation - I sued. sued-- sued- sued_.. -- 100 Personal services _ 0.00 20 sued— _ _ o-800_ Supplies/services materials, etc _-_ _ _ _ _ _0.00 470000 Housing and Community Development _... 100 Personal services 0.00 sued-- - _. . sued ---- 200-800 Su lies/services/materials, etc _ 0.00 _ __— 480000 Conservation of Natural Resources 100 Personal services 0.00 _- - sued _ _. _. 200-800 Supplies/services/materials, etc - - 0.00 sued 900 Capital expenditures 0.00 sued---. --- - _-- 490000 Debt Service _. 610 Principal _ 0.00 . .sued sued - 620 Interest ____. . 0.00 510000 Miscellaneous 0.00 . sued-- - - Total expenditures 4.800.65 24,800.65 ' 0.00 ' 24,800.65 .Excess of revenues over expenditures (19,100.65) (19,100.65)I, _ _3,335.50 _ 22,436_.15_ _ OTHER FINANCING SOURCES (USES) _.. _ __sued ed- - 381000 Bonds issued ' 0.00 381000 Discount on bonds issued 0.00 381050 Inception of ca�tal lease _. . -._ 0.00 sued sued ___ sued- - 381070 Notes/loanshntercaLissued __ 0.00 382010 Sale of assets 0.00 383000 Transfers 0.00 _ __sued -.. sued-. -.- _.._ . - -_ _. - _- _ an In 520000 Transfers out sued _ sued 1 __- rs- - Total other financing sources uses -- 0.00 .sued sued 0.00 I- 0.000.00 sued- - sued-- _:- 9 (_-_..) 0 00 - �- Net change in fund balance (19,100.65)_ (19,100.65)',, 3,335.50 22,436 15 sued _ - - - - . . sued-sued--sued Fund balances-July 1, 2009-as previously ' reported -_- L19100.65 _.- _. sued.. Prior period adjustments 0.00 - - : Fund-balances•July f, 2009 as restated - - - 19,100.65 _.sued- ',Fund balances-July 1, 2010 - -. 22,436.15 -50- COUNTY OF Jefferson County • COMBINING STATEMENPF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 28601LAND USE PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER I DESCRIPTION ORIGINAL FINAL AMOUNTS j (NEGATIVE) (EXPENDITURES Current: -- - - --- - - 410000 General Government: _ 100, Personal services 200-86o Supplies/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 0.00 200-8001 Supplies/services/materials,etc -_ -_ 0.00 4.4.0000 ,Public Health 100( Personal services 0.00 200-800' Supies/services/materials, etc �_.. _ 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-8001 Supplies/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 - _ J - _- I _ 100 Personal services ! _ 0.00 - _200-809_� Supplieslservices/materials,etc 0.00 - 480000 Conservation of Natural Resources L_ - 100: ersonal services - _ 0.00 200-6--- Supplieslservices/materials, etc _- -_ 0.00 900 Capital expenditures ,- 0.0.0 490000 Debt Service 6101 Princes 6201 Interest _ __... ,_. __-_ _ 0.0.0 510000 Miscellaneous Total expenditures 0.00 0.00 0.00 0.00 ',. 0.00 --- ---- 'Excess of revenues over expenditures 4,046 37 _4,_04.6.37 _4,046.36 (0.01) OTHER FINANCING SOURCES(USES) _ - 381000 Bonds issued 381000 Discount on bonds issued _ _ 0.00 381050 Inception of capital lease -_ 0.00 381070 --tes/loanshntercap issued. _ - _ - - _ 0.00 382010 Sale ofassets _._ _ 0.00 383000 Transfers In ,-_ 0.00 520000 Transfers out 4,046.37 4,046.37 4,046.36 ' 0.01 -- -- - - ------ - __ __.. _ _-_ _ _ _ - --_ Total other-financing sources(uses) (4,046.37) - (4,046.37) (4,046.36) 0.01 Net change in fund balance 0.00 0.00 'I. - 0.00 _0_ .00 - -- --- _. -___.. -_ -Fund balances--July 1, 2009 as previously reported -_ -_ - - - - 0 00 - - --- Prior period adjustments _ 0.00 _ -___end-balances-July 1,-2009 as restated - - - - - _____ 10 -- ----- ----;Fund balances July 11, 2010 _--- - - --- - -��0 -- 0 COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 29021FOREST RESERVE TITLE III PROJECTS VARIANCE -- - - WITH FINAL BUDGETED AMOUNTS L BUDGET ACCOUNT _ _ _I_ 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 _ _ 700, Personal services 0.00 200-800' -Supplies/services/materials,etc i 0.00 430000 Public Works --- - _ - p� 0 00 100 Personal services _.. - - 7,10756_ 200=800 Su lies/services/materials etc 7,107.56_1--� 7,107.56 0.00 _ 440000 Public Health 700 Personal services _ - 0.00 200-800.. Supplies/services/materials,etc _-!. 0.00 450000 ,I Social and Economic Services _ 1001 Personal services 0.00_ _-_.. , __. _ --- ---_ 200-800; Supplies/services/materials,etc 460000 '..Culture and Recreation - -- 100. Personal- services 200-800 Supplies/services/materials,etc 0.00 _ 0.00 _-_ 5,500.00 _ - (5,500.00) 470000 Housing and Community Development_ _ i_..- _ 100 Personal services �, 0.00 200-800 S�services/materials, etc 0.00 480000 .Conservation of Natural Resources 1001, 00 Personal services 0.00 20.0-800 Supplies/services/materials,etc _ _ 0.00 -900iCapital expenditures , 0.00 490000 :'Debt Service ! ! -- '- -------__ -__ - __ -1� 000 6101 Principal _ ___-� -_ - 6201 Interest __ __0.00 510000 Miscellaneous 0.00 - Total expenditures 7,107.56 7,107.56 5,50000 1,607.56 Excess of revenues over expenditures (7,10756)', (7,107.56) 26,487.55 33,595.11 OTHER FINANCING SOURCES(USES) --- 381000 i Bonds issued 0.00 387000 Discount on bonds_issued 0.00 381050 I Ince tp ion of capdal lease _ - _ _ 0.00 381070 Notes/loans/interc_ap_ issued _ _ _ _ 0.00 382010 Sale of assets 1.1 0.00 383000_.. I�.Transfers In _ 1! 0.00 5200.00 Transfers out 0.00 Total other financing sources(uses) 0.00 -- &00 - 0.00 0.00 - Net change in fund balance (7,107.56 (7,107.56) 26,487.55 33,595.11 ___.. ----- _..-. Fund balances-July 1, 2008 as previously reported 7,107.56 Prior period adjustments - _ -- - - -- 0.00 __ -_ - -- --- ,Fund balances 1 Jul 1,2009 as restated 7,107.56 -_ - jFund balances-July 1, 2010 - 33,595.11 _. . 50- . COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -2903/FOREST-RES.-TIT-LE 111 2008 LAW -- �I -------- - 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 pp 0 00 70 417.00 420000 �ublic Safety I _ 200-800 Su lieslserviceslmaterials,etc 70 417 00 70,417.00 100; Personal services _.-T___ _ 0.00 -- - - 200-8001 Supplies/services/materials,etc _ _. 0.00 - -__- t. . 430000 rPublic Works - - 100 Personal services 0.00 200-800-SUPPI,ies/services/materials etc _ - _ _ . _ 0.00 440000 Public Health 100 Personal services _ 0.00 200-800 Sup plieslsernces/matenals,etc _ _ _ 0.00 450000 _1 Social and Economic Services 1001 Personal services - - _ _ 0.00 200-800 Supplies/services/materials,etc _ -_ 0.00 460000 Culture and Recreation _ _ _ _ 100 Personal services _ 0.00 200.800I Supplies/services/materials,etc 0.00_ 470000 !Housing and Community Development. - 100 Personal services 0.00 200.800 Supp lies/services/materials, etc _ 0.00 480000 Conservation of Natural Resources 100. Personal services 0.00 200-800' Supplies/services/materials,etc 0.00 9001"pltal expenditures 0_.00 490000 Debt Service 610. Principal _ ; . 0.00 620'. Interest -_';_. 0.00 510000 1 Miscellaneous 0.00 - Total expenditures - 70,417.00 70,417.00 I 0.00 I 70,417.00 Excess of revenues over expenditures (37,417.00) (37,417.00 _ 0.00 _ 37,41.7.00 ---- OTHER FINANCING SOURCES(USES) '.. 381000 Bonds issued _..__ � 0.00 381000_ Discount on bonds issued y _ _ 0.00 381050 ies on of capital lease _ 0.00 No 381070 Noteslloans/intercap issued _ � 0.00 382010 1 Sale of assets _ 1 0.00 383000 Transfers In 0.00 520000 f Transfers out 0.00 j Total other financing sources(uses) - - -0.00 0.00 0.00 0.00 Net change in fund balance (37,417.00) (37,417.00)'l 0.00 37,417.00 Fund wlances� y 1, 2009 as restated-Y -- 37,417-9-9 6 - reported Fund balances Jul 1 2009 as previous) Prior period adjustments 0 00 Fund balances-July 1, 2010 -- _ _-- --- - -. 7,41 99 ----- _ 50- COUNTY OF Jefferson County COMBINING STATEMENT REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 2914 1JUVENILE ACCT.BLOCK GRANT - - - VARIANCE WITH FINAL - -- BUDGETED _- AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL i AMOUNTS (NEGATIVE) 'EXPENDITURES Current: x10000 General Government - 100 Personal services _ i 200-8001. Supplies/services/materials,etc ? _ 420000 IPublic Safety 100. Personal services 200-800 Supplies/services/materials, etc _. 430000 Public Works 100 Personal services 200-800 Supplies/services/materials, etc 440000 Public Health 1 100 Personal services 200-800 Supplies/services/materials, etc 450000 Social and Economic Services 100 Personal services 200-800 Supplies/services/materials,_etc 460000 Culture and Recreation - loo Personalservices _ _------- _— 200-800.,- Sup Ids/services/materials,etc 470000 Housing and Community Development _ 100. Personal services ... 200-8001.. Supplies/services/materials,etc 480000 [Conservation of Natural Resources 1001 Personal services - _200-800] Su lies/seances/materials,etc -_- 900ICapital expenditures j 490000 'Debt Service 610_ Pri nci al 620 Interest - 510000 Miscellaneous Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES(USES) 381000 Bondsissued 381000 Discount on bonds issued - _ 381050 1 Inception of capital lease 381070 1 Notes/loans/lntercap issued. _382010 I Sale of assets 383000 Transfers In 520000 Transfers out _ Total other financing sources(uses) Net change in fund balance _ [Fund balances•July 1,2009 as previously ..,'reported Prior period adjustments - - j FundTialances-July�2009 as restated d ;Fund balances-July 1, 2070 COUNTY OF Jefferson County i COMBINING STATEMEAF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 29351HISTORICAL PRESERVATION GRANT -.---- -- _-__ _ -. VARIANCE WITH FINAL - - -- AMOUNTS- - BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER - DESCRIPTION ORIGINAL ED FINAL -AMOUNTS (NEGATIVE) EXPEN DITURES _ Current: 410000 General Government: 100 Personal services 0.00 200-800. Supp�iies/services/matenals,etc 420000 1 Public Safety - 100 Personal services __ _ _j 0.00 200-800 Suppfieslserviceslmatenals,etc �� _ 1 0.00 430000 (Public Works 100 Personal services _ _ o.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 Supplies/services/materials,etc 0.00__ 470000 Housing and Community Development '�. 100 Personal services 0.00 2DD-800 Su�eslsernceslmatenals,etc _ 0.00 _480000 Conservation of Natural Resources _ 100_ Personal services 0.00 200-8 Supplies/services/matenals,etc 0.00 _ 900',.Capital expenditures _ 0� 490000 ;Debt Service --- - - - __ ml Principal _ _ _ 0.00 620 Interest ! _ 0.00 510.00.0 '.Miscellaneous 0.00 - - - --_ -- Total expenditures 0.00 O.OD UM U.150 Excess of revenues over expenditures .0.00 0.00 070,0 00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued ,... _ 0.00 381000 Discount on bonds issued _ 0 00 381050 Inception of capital lease_ 0.00 383000 T atnsfers to inter ca issued -- ,. - � - = 0.00 p _ 0.00 382010 Sale of assets � 0.00 520000 I�fers out _. . _ - _ (500.00) 500.00 500.00 1 0.00 - Total other financing sources(uses) (500.00) (500.00) _ (500.00), -0.00 Net change i_n fund balance (500.00)' (500.00) (500.00); 0.00 Fund balances-July_7, 2009 as previously ' reported -. _. 500.00.11 Prior period adjustments _ ___ _ ' 0.00 __ - -- - Fund balances-July 1, 2009 as restated - - _ -- 500.60 _ Fund balances-July 1, 2070 -50-: -. COUNTY OF Jefferson County • COMBINING STATEMENT'OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 29501DUI TASK FORCE -- - - VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT _.. __ .._ - _ ACTUAL - - POSITIVE NUMBER - DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 200-800 Supplies/services/materials, etc 420000_ 'Public Safety _ 100 Personal services -- 200-800: Supplies/services/materials, etc 8,113.00 9,475.90 _ 7,951 40 _ 1.524.50 430000 Public Works 1 100' Personal services 200-800. Supplies/services/materials, etc 440000 Public Health _ 100 Personal services 200-800 Supplies/services/materials,etc 450000 'Social and Economic Services _ 1001 Personal services _ -- ___2&86ol Supplies/services/materials,etc 460000 Culture and Recreation 1001 Personal services 200-800 Supplies/services/materials etc 470000 Housing and Community Dev_e_lopment 100_ Personal services 200-800 Supplieslservices/materials,etc 48000_0 'IConservation of Natural-Resources _ 10o4 Personal services 200-80Q. Supplies services/materials,etc _ + _ 9900 Capital expenditures 490000 !Debt Service 610 Principal_ 620 Interest 510000 Miscellaneous Total expenditures------- _ 8,113.00 9,4 5.90 7,951.40 ,524.5 _.. _ Excess of revenues over expenditures _ 5,887.00 _ 4,524.10 4,028j7 _4_95.33 ]OTHER FINANCING SOURCES USES) 381000 ' Bonds issued -- -- - .. - ]---- --- 3810oo Discount on bonds issued --_ 381050 1� Inception of capital lease 381070 Notes/loans/intercap issued 382010 Sale of assets 383000 Transfers In 520000 Transfers out 9 sources-(uses)-- - - -- Total other financing O.OD - Net change in fund balance 5,887.00 . 4,524.10 . 4,028.77 495.33 Fund balances--July 1, 2009 as previously j reported __- _ . _. .7,778.34 ' Prior period adjustments - 0 00 Fund balances-July 1, 2009 as restated- 7778,3 Fund balances-_July 1, 2010-. __ - - __ 11 8071 -._. 0 COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 29521STRAT.PREV.STATE INCENTIVE GRNT -- � VARIANCE - WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT - - - _ _ ACTUAL POSITIVE _ NUMBER DESCRIPTION ORIGINAL FINAL- AMOUNTS (NEGATIVE) - I EXPENDITURES Current: 410000 General Government:_ 1001 Personal services _ 200-800._ Supplies/services/materials, etc - 420000100 Public Personal services -- - 147,023.07 _ _ _ _ - --_ -- -- _ _ 147,023.07 147,491.23 (468.16 _p _ _ -_-- -� _ _ 831 39.04 20D-800 Su plieslservicesfmatenals, etc 42 690.00 42,690.00 24,350.96 � 430000 Public Works 100 Personal services 200-800 Supplies/services/materials, etc 440000 Public Health 100 Personal services 200-800 Supplies/services/materials, etc , 450000 Social and Economic Services _ 100 Personal services 200-800 Supplies/services/materials,etc __460000 Culture and Recreation _ 1001 Personal services 200-8001 Supplies/services/materials,etc 470000 Housing and Community Development 100 Personal services -- . 1 _ _ 200-8001 Supplies/services/materials,etc I 480000 .Conservation of Natural Resources 1001 Personal services 200-860. etc 90OICapital expenditures _ 49000_0 Debt Service_ 610: Principal 620: 510000 I Nliscella neous 1 - - I Total expenditures 189,713.07 1 189,713.07 1 171,84 .19 17,870.88 Excess of revenues over expenditures - 0.9.3 'a_ 0.93 1 19,894.04 (15,848.65) _ _ ',OTHER FINANCING SOURCES(USES) 381000 LBonds issued 381000 1_Discount on bonds issued_ 381050 Inception of capital lease 381070 1 Notes/loans/interca- issued 382010 Sale of assets _.. 383000 Transfers In _nsfe __._ 520000 Trars out 0.00 0.00 12,811.00 12,811.00 Total other financing sources(uses) - - 0.00 _ -0.00 I (12,811.00) (12,811.00) -T -_ _ ___ _ 7,083.04 3,037.65 11 Fund balances-July 1, 2009 as previously Net change m fund balance 0 93 ' 0.93 'reported .__... ----__'�- (7.083.04)1. -- - --- - . Prior r period adjustments ' --- FundbalaniesJT1,-2009-as-restated --- 7083 04 { 0 00 .Fund balances-July 1, 2010 1 • COUNTY OF Jefferson County . COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 TOTALS _. VARIANCE WITH FINAL BUDGETED AMOUNTS _ BUDGET ACCOUNT _ _ _ _ _ ACTUAL I POSITIVE NUMBER - DESCRIPTION - ORIGINAL -- FINAL AMOUNTS (NEGATIVE) IEXPENDITURES _ !Current: _ 410000100GPersonal servicesent:_-- _266,881 59 I-- 266,881.59- - _ -- _--_... __ -.. l ._ - --- 260,572 90 _A,_308.69 200-800 Suppries/services/materials,etc 435,59529 474,908.24 131,250.42 343,657.82 ---- w-- - - -_- - --- . _- _. 420000 Public Safety _ 0 00 0.00 0.00 0.00 100 Personal services 147,023.07_ 147,023.07 147,491.23_ #VALUE! - 200-800!-- - _- ices/materials,_-e - - - - _ 8.8,_056.90 37_,811 41 _ 50,2.45.49 4.30000 P blic IWo ks etc 86690.00 0.00 - 0.00 0.00 1001 Personal services 141,291.93 -_ 141,291.93 , 121,476.46 _ 19,815.47 _ _ - _1,445,553.73____ 680,980.35 _- _764,573.38 Personal services 309,733 41 440000 UO Public Health _ 0.00 0.00_ _ 0.00 - 0.00 _ Sup lip es/services/matenal_s,etc 1,130 297 32 100 _.- _ _ 309,733.41 - _ 279,266.92 --- 30,466.49 200-800 Supplies/services/matenals,etc _ 545,025.66 525,025.66 1.93,473.33 331,552.33 45200000800'Social and Economic Services 0.00 - 0.00 Personal services _ 83 064.41 83 064.41 81,665.78 1 398.63 100-Spies/services/materials,etc 66,233.20 1. 69 233.20 65,233.200 4,000.00 460000 Culture _ _ 0.00 0.00 0.00 100 Psonal and Personal - 221,232.46 2 I� 221,232.46 204,56604 16,666.42 200-800 Supplies/services/materials,etc 339,777.64 _ 339,777.64 254,432.68 85,344.96_ 0.00 _ - 0.00 0.00 470000100 Housing-and-Community Perrsonal services ic muni Development 57,137.05 1,. 57 137.05 _ 69,012.25 _(11,875.20 9 ty p 48000000 Conseation of Natural Resources _ _ 17,203.21 0 00 17 200.00 14,716Z4 0 0 2,486.37 Supplies/services/materials,--- _ 0.00 100 Personal services _ 0 00 -- _ 0.00 . 0.00 _ 0.00 200-800! Supplies/services/materials,etc _ 0.00--_ _ 0.00 } 0 00 - 0.00 900tFapital expenditures 77,500.00 109,647.57 ! 225,14977 (115502.20) -- 490000 '.Debt Service 0 0a _ 0.0� OAO 0.00 610 Principal _16,000.00 1 16,000.00 28,318.77_ 12,318.77 620 Interest _- 5,600 00 5 600_00 13,477 47 _ (7,877 -_ p ) 0.00 _ 0.00 0.00 _ - -_- -- _ 1 1,508,474.25 510000 Miscellaneous _ --_--_" - _-_ -- (1,259,646,01) -- 1170,893.07- _ 4 317 370.07 2,808,895.82 Total ex endrtures 3,949 290 24 (54 001 84� - OTHER FINANCING SOURCES(USES) 0.00__' _ 0.00 - - 0 00 0.00 Excess of revenues over expenditures (2,776 059 17 381000 Bonds issued _ 0.00 0_00__- _.. 0.00 - - _. 0.00 381000. _ Discount on bonds issued_ -_ _ 0.00 0.00 0.00 _ _ 0.00 381050_ Inception of capital lease _ 0.00 _ 0.00 , 0.00 0.00 381070- Notes/loans/intercap issued_ 271333.00 _ 497,678.93 399,99572 ' (97,68321) 382010 Fsale of assets __ _ -_- 0.00 0.00 400.00 2,400.00 383000 Transfers In 82,629.39 141 942.34 128,632 24 (13,310.10) 520000 Transfers out (382.529.69), (382 529.69) (349,326 43) 33,203.26- --- -- - --- --- 0.00 _ 0.0 �._ 0.00 0.00 - Total other financing sources(uses) (28,567.30),` 257,091.58 ! 181 701 53 (75 390.05) _ Net change in fund balance (2,804,626.47)'��_ (1,002,554.43) -_ 127,699_69 1 1,12.7,200.3.2 Fund balances-July 1, 2009 as previously '. reported _ 1,788,864.20 Prior period adjustments - _ 16,824-30 - - - -end balances-July 1-,,- 2009-as restated - 1,805,688 50 !. Fund balances-July 1, 2010 - - -- - - - 1,933,388191 --_ . . COUNTY OF Jefferson County • COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS JUNE 30, 2010 3400 FUND# SID Revolving _ NAME ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents _ 77 811,84 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 10230.0 1nvestmenls-restricted 106000 iValuation of investments to fair value _ (Taxes receivable: 111000 Mobiles_ 113000 Real estate t 14000 Net proceeds 115000 Personal 116000 Protested 118000 _fi Special assessments (Accounts/other receivables(net of allowance 120000 for uncollectibles) 131000 Due from other funds 132000 Due from other governments i 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits TOTAL ASSETS 77,811.84 0.00 _ ��LIABILITIES - _ -_ _ _ --.--- 201000 _ !_Warrants payable 202100 jAccounts payable 203100 i 1J49mentspayable �- - -_-- -- ---- ------ --- 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 payable 223000 Deferred revenue 2_33000 Advances from other funds TOTAL LIABILITIES 0.00 0.00 'FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories 271000 unreserved fund balance 77,811.84 TOTAL FUND EQUITY 77,811.84 0.00 TOTAL LIABILITIES AND FUND EQUITY 77,811.84 ''. 0.00 COUNTY OF Jefferson County COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS JUNE 30, 2010 FUND# NONMAJOR NAME DEBT ACCOUNT SERVICE NUMBER DESCRIPTION FUNDS ASSETS 101000 ;Cash and cash_equivalents. -. _ 77,811.84 103000 _ ,Petty cash _ 0.00 101100 Investments 0.00 102000 1 Cash and cash equivalents-restricted _ _ - 0.00 102300 !,Investments--restricted 0.00 106000 'Valuation of investments to fair value 0.00- __. _._ T_axes 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 _ _ 0.00 lAccounts/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 r _--_... 0.00 140000_ _;Prepaid expense -_ .0.00 150000 Inventories - 0.00 170000 Other debits 0.00 TOTAL ASSETS - 0.00 77,81L84 LIABILITIES 201000 .Warrants payable 0.00 202100 _Accounts payable - _ 0.00 203100 ,Judgments payable _ 0.00 204000 Coniractslloans)notes payable 0.00 205200 :Matured interestpayable_ __- 0.00 206100 Other accrued payables __.._ _ I. 0.00 211000Due __to other funds 0.00. - ! _ 212000 IDue to other governments _ 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 FUND EQUITY 250000 Fund balance reserved for: 250100 Inventories _-_ 0.00 0.00 0.00 271000I Unreserved fund balance _. 77,811.84 TOTAL FUND EQUITY 0.00 77,811.84 TOTAL LIABILITIES AND FUND EQUITY 0.00 77,811.84 -52-. COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR DEBT SERVICE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 3-40D/SID-Revolving VARIANCE WITH FINAL BUDGETED AMOUNTS _ BUDGET ACCOUNT ACCOUNT ACTUAL POSITIVE - -- - _._... -- - IO ._. NUMBER DESCRIPTION ORIGINAL '. FINAL AMOUNTS ! (NEGATIVE) jREVENUES Taxes: 3110001312000� Proper taxes - --_ 0.00 314140 Local option taxes _ _ 0.00 Licenses and permits _.. 0.00 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 -- - harges for services. _ _ 340000 Miscellaneous _. - _.- - _ 0._00 - Fines and forfeitures _ 4- _ - 0.00 I 360000 Miscellaneous _ 0.00 370000Jnvestment and royalty earnings 1,200 00 _ _ 1,200.00 _ 242.98 _(957.02) Total revenues 1,200.00 . 1,200.00 242.98 (957.02) EXPENDITURES P _ 490000 Debt Sea Principal __. - - . - ---- - --- 610 ice ', 71,608 00 71,608.00 0.00 71,608.00 620! Interest ---_ _—_._. .._ 0.00 510000 Miscellaneous 0.00 { Total expenditures 71,608.00 71,608.00 0.00 1 71,608.00 Excess of revenues over(under) '. . expenditures _ _ (70408.00). (70,40&00)? ____ 242.98 L 70,650.98__ OTHER FINANCING SOURCES(USES) 382010 , Sale of assets _. _ _ _ 0.00 383000 Transfers In _ _ 0.00 5200_00 Transfers out _ -_ _. 0_.00 381070 (proceeds from noteshoan5iintercap loan 5,961.00 Total other financing sources(uses) 0.00 11 0.00 5,961.00 0.00 — Net change in fund balance (70,408.00) -_ (70,408.00)1 _ 6,203.98 70,65_0.98 Fund balances-July 1, 2009 as previously - -- .- reported- _- 71,607 86 Prior period adjustments 0.00 'Fund balances-July 1, 2009 as restated 71,607.86 Fund balances-July 1, 2010 - - 77,811.84 : 000UNTY OF Jefferson County • COMBINING BALANCE SHEET ONMAJOR CAPITAL PROJECTS FUNDS JUNE 30, 2010 4000 CAPITALIMPROVEMEN ACCOUNT NUMBER - DESCRIPTION _ .. !ASSETS 101000 .Cash and cash equivalents _ 10300_0 __-Petty cash 101100 Investments 65,248.59 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value ,Taxes receivable: 111000 Mobiles _. . _ 113000 Real estate j 114000 Net proceeds- 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles) 131 000 JDuefromotherfunds 132000 _1,Due from other governments - 133000 ',Advances to other funds - -_—. - 140000 "Prepaid expense _ 150000 Inventories 170000 Other debits TOTAL ASSETS 65,248.59 - LIABILITIES - -- 201000 Warrants payable _. 202100 Accounts payable 203100 ',Judgments 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 !Deposits 223000 Deferred revenue 233oo0 TAdvances from other funds TOTAL LIABILITIES 0.00 FUND EQUITY _250000 Fund balance reserved for: _ 250100 Inventories 271000 Unreserved fund balance 65,248.59 TOTAL FUND EQUITY 65,248.59 TOTAL LIABILITIES AND FUND EQUITY 65,248.59 COUNTY OF Jefferson County • COMBINING BALANCE SHEET ONMAJOR CAPITAL PROJECTS FUNDS JUNE 30, 2010 TOTAL 4990 FUND-#- FUND# NONMAJOR CAPITb STIMULUS PR6 NAME NAME CAPITAL ACCOUNT ' _ _ !_ _ PROJECTS NUMBER DESCRIPTION FUNDS ASSETS _ 101000 Cash and cash equivalents -�__ 0.00 103000 Petty cash- __ 0.0_0 _101100 Investments _ _ _ _ -- - _ f - -__ _ ._. _ 65,24.8.59 102000 'Cash and cash equivalents-restricted j 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 I 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 otherfunds _ 0.00 - 140000 - Prepaid expense _ -_ _ -__ - _ _ 0.00_ 150000 !Inventories _ _ 0.00 170000 (Other debits TOTAL ASSETS 0 00 '.. 0.00_ 0.00 0.00 - 1 - 65,248.59 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 Other accrued payables _._ _ - _ _._. _ -. _ 0.00 211000I.Due to other funds _ . . . _ _ 40,406 59 I - 40,406.59 212000 Due to other funds/governments _-0.00 214000 - Depositspayable _ _ _.. F_ 'I__ __000 223000 Deferred revenue 0.00 . 233000 Advancesfrom otherfunds 0.00 TOTAL LIABILITIES 40,406.59 0.00 0.00 40,406.59 (FUND EQUITY 250000 Fund balance reserved for. _ + 250100 Inventories -. , 0.00 0.00 0.00 271000 Unreserved fund balance 40,406.59 24,842.00 ---- TOTAL FUND EQUITY (40,406.59), 0.00 0.00 24,842.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 65,248.59 iCOUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2010 4000 1CAPITAL IMPROVEMENT FUND - --- VARIANCE-- -- ' WITH FINAL - - BUDGETED AMOUNTS BUDGET ACCOUNT _ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS I (NEGATIVE) REVENUES 'Taxes: _ - 3110001312000 Property taxes 0.00 314140 1 Local option taxes 0.00 Intergovernmental revenue(See I supplemental section for detail) 331000 _ Federal_grants- _ _ 0,00_ -- - _ ---_ 0.00 332000 Federal shared _revenues _ i __. . _ 0.00 334000 State grants _... -- -. .. _ 0.00 0.00 335000 State shared revenues L— 0.00 Charges for services 341010 Miscellaneous collections __ 0.00 341070 Planningfees _ _-_ __I__ 0.00 - - 0.00 34300_0 Public works ch_ar_ges _ _... . .__ -__._ __.-- - - -- — 360000 Miscellaneous 361000 Rents and leases 1,200.00 1,200.00 0.00-1-_ 1( 200,0 362000 Other miscellaneous revenue j _ �- _ _ 0.00 365000 Contributions/donations - _. _ _ 0.00 370000 !Investment and royalty earnings 55.00 _ _. 55.00 - 18.22 - _. _ (36.78) Total revenues 1,255.00 1,255.00 18.22 (1,236.78) EXPENDITURES ii - _. ---- 510000- Miscellaneous _ 62,377.87 62 377.87 � 15,297.50 47 080.37 900-950 Capital expenditures 0.00 1,850.00 (1.850.00) --._. - - To-- - - - .-. _. ' Total expenditures ' 62,377.87 62,377.87 '. 17,147.50 45,230.37 Excess of revenues over(under) expenditures (61,12287)' (61,122.87){ (17,129.28), 43,993.59 OTHER FINANCING SOURCES(USES) 381000 Bonds issued � .. 0.00 381000 Discount on bonds issued 0.00 381070 Notes/loans/intercap issued 0.00 __ ----- Sale is 0.00 383000 Transfers 0 nsferrs In 0.00 ! 0.00 20,000 0 _ _ 20,000.00_ 520000 1 Transfers out _. -1 0.00 Total other financing sources (uses). 0.00 0.00 20,000.00 20,000.00 Net change in fund balance _(61,122 87), _ _ (61,122.87) 2,870 72 '__ _ 63,993.59 iFund balances -July 1, 2009 as previously - - - -- reported 62,377.87 Prior period adjustments 0.00 Fund balances-July 1, 2009 as restated 62,377,87 Fund balances-July 1, 2010 65,248.59 -57- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2010 49901HB 645-STIMULUS PROJECT r -- - - - - VARIANCE _ WITH FINAL BUDGETED AMOUNTS BUDGET -- ACCOUNT { _ F AMOUNT ACTUAL POSITIVE _.. _. . _ - NUMBER DESCRIPTION ORIGINAL FINALI S (NEGATIVE) '.REVENUES Taxes: 3110001312000 Property taxes_ - _ _. -_0.00 314140 Local Option taxes_ _ ; _ - 0.00_ - --- Intergovernmental revenue(See - -- supplemental section for detail) 331000 Federal grants 167,387 00 0.00 0 00 _ 0.00 _ 0.00_ 332000 Federal shared revenues 0.00 334000 State grants _. _. . 0.00 j 167,387.00 _ 150,648.50 1( 6,738.50) 0.00 335000 State shared revenues 0.00 Charges for services _ _ 341010 Miscellaneous collections - _ ', 0.00 341070 Planning fees 0.00 343000 : Public works charges 0.00 1 175,695.88 (23,757.44) 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 0.00 89.35 L_ 89.35 Total revenues 167,387.00 343,082.88 302,676.29 (40,406.59) EXPENDITURES _ 510000 'Miscellaneous 167,387.00 343,082.88 343,08288 0.00 900-950 capital expenditures 0.00 Total expenditures 167,387.00 343,082.88 343,082.88 0.00 Excess of revenues over(under) '. expenditures 0.00 0.00 (40,406 59),__ _ (40,406.59) OTHER FINANCING SOURCES(USES) 381000 Bonds issued _ _- 0.00 381000 Discount on bonds issued _ 1 _ 0.00 381070 Notes/loans/interc_ap issued 0.00 382010 Sale of assets __ - __ _.-_- 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 0.00 . _ -(40,406.59).- _ (40,406.59) Fund balances-July 1, 2009 as previously reported _ ----- - 0.00 Prior period adjustments 0.00 iiFund balances-July 1, 2009 as restated. . - 0.00 _ Fund balances-July 1, 2010 40,406.59) -57- • COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2010 TOTALS VARIANCE -_- - _ WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT~ _ ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) -REVENUES ..Taxes: _-_.. . . . . 3110001312000 Property-taxes- _ _ . ___ 0.00 _ .0.00 0._ __ _ 0.00 0.00 314140 Local option taxes - 0.00 _-_ 0,00 ------ _0.00 _ 0.00 Intergovernmental revenue(See _ _supplemental section for detail) 331000 Federal grants _ _ _ 167,387.00 .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 grants _ _ -_ 0.00 167,387.00 _. _150,648 50 -----(16,738.50) 0.00 0.00 0.00 0.00 335000 State shared revenues _._ 0.00 -. _ _ 0_00 -_ 0.90- Woo Charges for services 341010 Miscellaneous collections 0.00 _ 0.00 0.00 0.00 341070 Planning fees 0.00 _ _ 0.00- _ 0.00 0.00 343_000 Public works charges _ - 0.00 __ 175 695.88 151,938.44 (23 757.44) 360000 Miscellaneous 361000 Rents and leases _. 1,200.00 1,200.00 0.00 1,200.00 362000 Other miscellaneous revenue 0.00 0.00 _ 0.00 0.00 365000 Contributions/donations _ ! 0.00 _ 0.00 �^ _ _ 0.00 0.00 370000 Investment and royalty earnings 55.00 _ 55.00 _107.57 - 52.57 Total revenues _ 168,642 00 344,337.88 302,694.51. I _ (41,643.37) lauS --- - _ 405,460.75 358, 47,080.37 510000 Miscellaneous 229,764.87 900-950 Capital expenditures 0.00 0.00 1,850.00. (1,850.00) Total expenditures 229,764.87 405,460.75 360,230 38 ! 45,230.37 - Excess of revenues over(under) expenditures 381000 OTHER -__.. C _ - (61,122.87).0.00 , (61,120.00)1 (57,530.00) - 3,587.00 OTHER FINANCING SOURCES (USES) _ -- - - -- _ 0.00 _ 381000 Discount on bonds issued __ __ 0.00 0.00 _ 0.00 0.00 381070 Notes/loans/intercap issued __ 0.00 _ 0.00 0.00 1 0.00 382010 Sale of assets - 0.00 0.00 _ 0.00 - 0.00 383000 Transfers In - 0.00 0.00 1 20,000 0_0 20 000.00 520000 Transfers out 0.00 0.00 _ 0.00 _- 0.00 - _- Total other-financing sources(uses) 0.00 . 0.00 '. 20,000.00 ' 20,000.00 Net change in fund balance (61,122.87) (61,122.87) (37,535.87) - - 23,587.00 Fund balances -July 7, 2009 as previously reported _ _ 62,377 871-__ _. Prior period adjustments 0.00 Fund balances-July 1, 2009 as restated 62,377.87 Fund balances-July 1, 2010 24,842.00 -58- COUNTY OF Jefferson County COMBINING BALANCE SHEET • PERMANENTFUNDS JUNE 30, 2010 FUND# FUND# FUND# NAME NAME NAME ACCOUNT± NUMBER - DESCRIPTION ,:ASSETS 101000 -[Cash and cash equivalents 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 F._Real estate 114000-', Net proceeds 115000 -�_ Personal 116000 Protested 118000 Special assessments - - — - 'Accounts/other receivables(net of allowance 1_20000 ifor_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 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable._ 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 payable 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 -59- COUNTY OF Jefferson County • COMBINING BALANCE SHEET • PERMANENT FUNDS JUNE 30, 2010 FUND# i FUND# TOTAL ACCOUNT NAME --_NAME PERMANENT FUNDS NUMBER DESCRIPTION ASSETS 101000 'Cash and cash equivalents 0.00 - - 103000 Petty cash _ _ __ _ 0.00 101100 iInvestments 0.00 102000 'Cash and cash equivalents- restricted 0.00 102300 Investments-restricted 0.00 106000 Valuation of investments to fair value _-. _ _0.00 'Saxes receivable: 111000 : 0,90 113000 f Real estate 0.00 114000 { Net proceeds _ 0.00 115000 Personal 0.00 116000 Protested _ 0.00 118000__ Special assessments _ 0.00 -Accounts/other receivables(net of allowance 120000 foruncollectibles) _ 0.00 131000 j Due from other funds 0.00 132000 1 Due from other governments 0.00 133000 'Advances to other funds 0.00 _140000 jPrepaid expense _ - f 0.00 150000 Inventories 170000 :Other debits 0.00 TOTAL ASSETS 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable _ _ 0.00 202100 Accounts payable x.00 203100 Judgments payable - 0.00 204000 Contracts/loans/notes payable _. - _. __.. 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 ' _� 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 0.90- _ 0.00 0.00 271000- Unreserved fund balance j 0.00 TOTAL FUND EQUITY 0.00 0.00 0.00 TOTAL LIABILITIES AND FUND EQUITY 0.00 0.00 0.00 -60- COUNTY OF Jefferson County • COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE PERMANENT FUNDS FISCAL YEAR ENDED JUNE 30, 2010 FUND WNAME FUND#/NAME'S FUND#!NAME ACCOUNT NUMBER DESCRIPTION REVENUES II _— 311000/a12000 Taxes: .. -I proper taxes 314140 '. Local option taxes IntergovernmentaYreGenue(See _ supplemental section for detail) { 331000- Federal grants 332000 Federal shared revenues --_ 334000 - rState grants 335000 __ State shared revenues Charges for services _ 341010 Miscellaneous collections 341070 Planning fees 343000 Public works charges 360000 Miscellaneous 361000 Rents and leases ; 362000 Other miscellaneous revenue 365000 Contributionsidonations 370000 Investment and royalty earnings Total revenues 0.00 0.00 0.00 _ EXPENDITURES 510000 Miscellaneous ', 900-950 Capital expenditures Total expenditures 0.00 0.00 0.00 - --I Excess of revenues over(under) '.expenditures 0.00 0.00 _0.00_ '.OTHER FINANCING SOURCES(USES) 381000 Bonds issued _.. 381000 Discount on bonds issued 381070 Noteslloans/mtercap issued 382010 Sale-of assets _ 383000 Transfers 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, 2009 as previously reported Prior period adjustments -Fund balances -July_1, 2009 as restated 0.00 0.00 0.00 Fund balances-July 1, 2010 0.00 0.00 0.00 _.--61-. • COUNTY OF Jefferson County 0 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE PERMANENTFUNDS FISCAL YEAR ENDED JUNE 30, 2010 I FUND#/NAME FUND XNAME TOTAL ACCOUNT-LI PERMANENT NUMBER DESCRIPTION FUNDS REVENUES !Taxes: 1 1 000/31 2000- _ _ �, Property taxes _ _ 0.00 314140 Local option taxes _._ _.� 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 _ Federal grants j.__._.. __ _ 0.00 _ 0.00 332000 Federal shared revenues _ 0.00 334000 f-State grants ! fff 0.00 0.00 _ 335000_ ! State shared revenues _ _ _ 0.00 Charges for services _ 341010 i Miscellaneous collections 0.00 341070 Planning fees : 0.00 343000 . j Public works charges - _ _ _ I _ 0.00_ 360000 Miscellaneous 361000 Rents and leases _ -l_. _ 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 510000 Miscellaneous 0.00 900-950 Capital expenditures 0.00 Total expenditures 0.00 0.00 0.00 ----- iExcess of revenues over(under) _!expenditures (USES)- -. - 0.00 _ OTHER FINANCING SOURCES 0 00 0.00 -- - 381000 Bonds issued _0.00 381000 Discount on bonds issued 0.00 _381070 Notes/loans/intercap.issued 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 0.00 . 0.00 0.00 '.Fund balances -July 1, 2009 as previously reported _ 0.00 Prior period adjustments 0.00 'Fund balances -July 1, 2009 as restated 0.00 0.00 0.00 ,Fund balances--July 1, 2010 0.00 0.00 1 0.00 -62- _ COUNTY OF Jefferson County STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS June 30,2010 1 Account _ ' Number Description- i Totals ASSETS _ Current Assets 101000 (Cash and cash equivalents _ __ I _ 0.00 103000 Petty cash _ 000 101100 .Investments(at fair value) 0.00 Tax/assessment receivable(net of allowance for __ 110000 'uncollectibles) __ _ _ __ 0_.00 Accounts/other receivables(net of allowance for 120000 IunoolleotiblesZ_ _ _. _... . . _. _ _.. 0.00 -- . _- - 131000 Due from other funds _ �___ 000 132000 Due from other governments _ 0.00 141000 Prepaid ex ense_-_ _ ' 0.00 _ 0 00 150000 Inventories Total Current Assets 0 00 0.00 I OM 0.00 Noncurrent Assets Restrcted Assets: _ 102200 ­Cash and Cash equivalents _ _ _ ____-... -_ __- 0.00 102300 Investments 0.00 _ 133000 lAdvances to other funds 0.00 170000 Otherdebds 180000 Capital assets: - +'. i Land 0.00 I _ Construction in"gress _ _ 0.00 Bwq s_ _ 0.00 -Y Improvements othnipmen bmltin_gs _ _ _ 0.00 Machiner'_antle�WQmeM __... . :. _. _ _ �..... 0.00 1 Infrastructure --- - Less. accumulated depreciation _ _ _ _ 000 :Capital assets-net of accumulated depreciation 0 00 0.00 0 00 0.0) _ _. Total Noncurrent Assets 0.00 0.00 i 0.00 I. 0.00 '.Total Assets 0 00 0.00 1 0.00 0.00 LIABILITIES Current Liabilities ' 202100 Accounts payable 0.00 203100 'Judgments pa able 0.00 204000 Contracts/loans/notes payable _ _ _ _ __ 0.00 205200_ _Matured interest payable _ _ _ _ 0.00 206100 Other accrued payables _ _ _ 0.00 2og100 _Compensated absences __ _.. _.__{ __ 0.00 ___ 2n000 Due[o other funds _ _ __- 0.00 _ _212000 Due to otner governments _. _ _ -_ 0.00 214000 De osits a able __ _. 0.00 Deferred revenue_ _ __ __ _. 000 223000 _ _ ' Total Current Liabilities ' 0.00 I 0.00 I 0.00 0,110 N_on Liabiliti ' current es _ 231000 iBonds payable 0.00'. _.. 233000 Advance-from-other funds _ _ 0.00 234000 Judgments payable __. 0.00 235000 ContractMoansmotes payable _ _ 0.00 . 236000_ _CtOSUrelpostobsure care costs _ _ _ __ __ 0.00 ' zasaop Compensated absences 0.00 Total Noncurrent Liabilities 0.00 0.00 0.00 0.00 _Total Liabilities 000 0.00 0 00 1 0,00- NET ASSETS Invested in capital assets,net of related debt _- 0,00 Restricted for: _ 0.00 OW 000_ 0.00 unrestricted -- - - - - _ - O.00 Total Net Assets 0.00 0.00 0.00 : 0.00 COUNTY OF Jefferson County STATEMENT OF REVENUES,EXPENSES AND CHANGES IN FUND NET ASSETS NONMAJOR ENTERPRISE FUNDS _ FISCAL YEAR ENDED JUNE 30, 2010 � I EFI Account i____ _ I Number Description i �I Totals OPERATING REVENUES 340000 Charges for services 0.00 360000 Miscellaneous revenues - 0.00 363000 Special assessments 0.00 0.00 Total Total Operating Revenues 0.00 0.00 iI 0.00 0,00 �'. 0.00 � OPERATING EXPENSES _.. 100 Personal services.__. .. . _. .... __.. 0.00 200 Supplies _ . _ __.0.00 300 Purchased services 0.00 400 Building materials _ 0.00 500 Fixed charges _ 0.00 _ 810 Loss/Bad debt expense _. _ 0.00 830 Depreciation 0.00 0.00 Total Operating Expenses 0.00 0.00 1 0.00 0.00 0.00 Operating Income(Loss) 0.00 0.00 0.00 0.00 . 0.00 NONOPERATING REVENUES(EXPENSES) _ 310000 Taxe_s/assessment revenue _ _ 0.00 330000 Intergovernmental revenue 0.00 3]1000 I Interest revenue .. 0.00 320000 Licenses/permits ermis revenue _ 9 '. 0.00 490000 Debt service interest expense - - - _.. 0.00 _- 0.00 Total Non-Operating Revenues(Expenses) 0.00 0.00 0.00 0.00 1 0.00 Income(Lass)before contributions and transfers 0.00 . 0.00 0.00 0.0o 0.00 I- Coital.contributions !_ 0.00 0.00 Transfers in(out) _ _. r _ previously p _ 0 00 0.00 .Total net assets- 1 2009 as revlousl reported 0.00 ' � _ � 0.00 Change in net assets 0.00 Y 0 00 0.00 Prior period adjustments 0.00 0.00 otal net assets-July 1, 2009 as restated 0.00 0.00 0.00 0.00 0.00 Total net assets-July 1, 2010 _., 0.00 0.00 0.00 0.00 0.00 64 _ _ COUNTY OF Jefferson County COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 FUND M/NAME FUND p/NAME FUND k7NAME __ Description TOTALS CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers _1_ -_ _ - - _. _0.00 Cash paid to suppliers _ __ ___. _ ___. _. ___.0.00_ Cash paid to employees _- _.. 0.00 Cash received from interfund services providetl _. 0.00 Cash paid for interfund services used 0.00 Net cash provided(used)by operating activities 000 0.00 0.00 0.00 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from(to)other Ponds_ __ r. 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 activities _ 0.00 . 0.00 0.00 000 CASH FLOWS FROM CAPITAL AND RELATED_ FINANCING ACTIVITIES Proceeds from debt 0.00 Capital contributions _ 0.00 Purchases/acgmsdion/conslmction of capital assets 0.00 Principal on debt _ _ __ --- .0.00 Interest paid ondebt_ .___ ___.. _ _- __. . _ _ 0.00 Capital lease down payment _ _ 000 Proceeds from sales of capital assets 0.00 Net cash provided(used)by capital and related financing_activities 0.00 1 0.00 000 0.00 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sates of investments _ 0.00 Purchase of investments _ 000 Interest earnings 0.00 Net cash provided(used)by investing activities 000 000 0.00 I 0.00 Net increase(decrease)in cash and cash equivalents 0.00 0,00 0.00 0.00 Cash and cash equivalents-July 1, 2009 as previously reported 0.00 Cash and cash equivalents-June 30, 2010 1 000 000 0.00 0.00 _... Reconciliation of operating income to net cash provided(used by operating activities Operating income _ _. 000 Y�9_ -_-- __ Adjustments to reconcile operating income to net cash provide d(used)b o eratmpachvi les -- Depreciationexpense _ _ _ . 000 (Increase)decrease in accounts receivable _ _. _ _ _. _..__ ____. __000 ilincrease)decrease in intergovernmental receivables -... _- _ _ 0.00 _ (Increase)decrease in due from other funds __ ____ 000 Increase in allowance for uncollectlWe accounts 9 00 (Increase)decrease in inventories _ _ _ __ __ 0.00 increase decrease in prepaid items _ _ 0.00 _ de Increase crease in customer deposits __.� 0.00 Increase(decreasel in accounts payable Increase(decrease Jin compensated absencesgay. _ _ _ 0.00 Increase(decrease)in mteagovernmental 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 0.00 0.00 000 1 0.00 Noncash investing,capital,and financing activities: _ Borrowing under capital lease _ _ _. __ __ _ 0,00 Contributions of capital assets from government _ 0.00 Purchase of equipment on account _ _+ 0.00 Increase in fair value of investments _ _. __ - - _ 000 Capital asset trade-ins - _ 0.00 0 COUNTY OF Jefferson County. _ - COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS June 30,2010 l- - - FUND#NAME FUND#NAME ) FUND#NAME TOTAL Account - 6010 _ _ INTERNAL Number Description CENTRAL SHOP SERVICE ASSETS Current Assets 101000 -�Cash-and cash erwvalents 10,304.61 10,304.61 - - - - _ - _ 103000 Pettycash __ 000 101100 Investments(at fair value) _0.00 110000 uncollectibles) 0.00 - -i -_ 120000 Due from of e 0 00 11 131000 ',Due from other funds 132000 Due from other governments - . _ _--__ _.-. � _ 000 141000 Prepaid ex.eLnse -__ _ _ _. _ 0.00 150000 Imentroners ` 0'W Total Current Assets _ 70,304.61 0.00 0.00 10,304.61 --_ __ - rNoncurrent Assets _ estricted Assets: 102200 Cash and cash equivalents_ _ _ 0.00 102300 Investments _000 133000 Advances to other funds _ _._. ___ 0.00 170000 Other debits _ _ . �- - 0.00 180000 .Capital assets Land _. . 0.00 Construction in progress __, _ 0.00 Buildings 37669543 . __1 - - 1669543 Improvements _ Improveve ments other Man buildings _ _ __ 000 Machinery and equipment - _ 24,90000 _ 24190000 Infrastructure 0.00 ' Less: accumulated depreciation _ (66,379 43)j (66,379.43) 180000 Capital assets net otaccumulated-depreciation---- 0.00 -- ---- _.--- __ _ ---_. - Total Noncurrent Assets 2T5,216 00 ' 000 000 275,21600 Total Assets 285,520.61 0.00 1 0.00 265,520.61 I LIABILITIES - iCurtenlLnbilrtres - - _. 1 202100 Accounts payable _ 0.00 203100 ,Judgments payable _ __.. 0.00 204100 'Contractspayable -_ - ;_- 000 205200 Matured interest payable _ - 00 __--- 206100 Other accrued pa visible s _ -_ -. _- _ 000 209100 Compensated absences __. 0.00 211000 Duetootherfunds 0.00 212000 Due to other governments _ I,. _ - _ - 0.00 214000 Deposits payable 0.00 Total Current Liabilities 000 I 0.00 000 000 Noncurrent Liabilities 231000 Bonds payable _ - _000 233000 Advance from other funds _ � _ _�____ 000 ----- payable Y -_- -- ___ _. 234000 JUtl 9 menu _ __ 0.00 235000 Contractsloansln payable a able _ _._ __ 1 0.00 236000 1Closure/postolosure care costs 000 239000 Compensated absences 16,668,80 16,668 80 - - Total Noncurrent Liabilities 16,66880 0.00 0.00 '.. 16.668.80 Total Liabilities 16668.80 0.00 000 16,668.80 NET ASSETS _ Invested In capital assets net of related debt 275,216 00 __ _- 275,216.00 Restricted_ fol _.. _.. _ 0.00 0.00 Unrestricted 10,30461 10,W4,61 _ - Total Net Assets 285,52061 0.00 I 0,00 I 28 520.61 I -ti6- COUNTY OF Jefferson County COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGE IN NET ASSETS INTERNAL SERVICE FUNDS FISCAL YEAR ENDED JUNE 30, 2010 -- -- - - 6010/CENTRAL SHOP I FUND#/NAME FUND#/NAME TOTAL Account INTERNAL Number Description I I SERVICE (OPERATING REVENUES 340000 Charges for services 106,204.48 _ _j_. 106,204.48 9 Special assessments,assessments _.. . 6,00 360000 S ___________- __ �. _-__ _ - _ - - - - 363000 Miscellaneous revenues 18,15600 i, 18.15 0.00 I -_.---___ __. Total Operating Revenues _ i 124,360.48 ' 0.00 0.001 124,360.48 :OPERATING EXPENSES 100 Personal services - 126,15791 _. 126,157.91 - 200 Supplies -- 21,84280 - j 21,842.80 300 Purchased services 10,395.09 10,395,09 400 Building materials _-_ _. -.. . . _0_00 500 Fixed charges 6,262.16 _. _ _ _ _. 6,262.16 810 Loss/Bad debt expense - -.. 0_00_ 830 Depreciation i__ 6,79133 ( _.. _ . _.. . 6,791.33 ml J - _ Total Operating-Expenses- 171,449.29 0.00 0.00 171,449.29 Operating Income(Loss) 47,088.81 0.00 0.00 47,088.81 NONOPERATING REVENUES(EXPENSES)__ 310000 Taxes/assessment revenue .0.00 .. 320000 Licenses/permits revenue _ _. _. _ _- _. 0.00 330000 Intergovernmental revenue .0.00 371000 Interest revenue _ 0.00 490000 service interest expense 0.00 Income Loss before contributions and transfers 47,088.61 0.00 . 0.00 0.00 Total Operating Revenues(Expenses_) _ 0.00 0.00 - - - — 0.00 �., _ (47,088.81 Capital contributions 0.00 (Loss) 1_ Transfers in(out) 44,55636 I 44,556.76 Change in net assets _ -(2,532 05) _ 0.00 0.00_ .(2,532.05 Total net assets__Jul 1 2009 as previously reported __ 271,383 86 271.,383.86 Total net assets-Jul 1, 2009 as restated 271,383.86 0.00 el assets-July 1, 2010 268,851.81 9.001 0.00 Prior period adjustments _ 0.00 0.00 271,383.86 0.00 268,851.81 _ COUNTY OF Jefferson County _. COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS _ FISCAL YEAR ENDED JUNE 30, 2010 ' FUND MlNAME FUND FlNAME ' FUND I%lNAME 6010. _-_ --. Description '.Central Shop TOTALS CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers T _.-_. 0.00 _Cash paid to suppliers _.. (38,500,05) _--� -_ _(38,500051 Cash paid to employees (130,955 43) - __-- X30,955.43) Cash received from interfond services pmvided 124,360,48 '�, -_- 124,360.48 Gash paid for interf_und services used _ 0.00 Net cash provided(used)by operating activities 45,095.00 0.00 0.00 45,095.00 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from Lo other funds- - - _ i. 44,556.76 __ 44,556.76 Advances hom(to)other funds _ _-- -goo Subsidies _ 000 Net rash provided(used)by capital and related financing activities 44,556.76 000 0.00 44,556.76 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES _ _ _ _ _ _ _ Proceeds from debt _. 0.00 Ca ital contributions _ - _0.00 Purchases/acguisition/construction of capital assets -__ _ 0.00 Princes on debt - _ _ -.. _..._ 0.00 Interest paid on debt- - _._._- _.-. 0.00 Capital lease downpavmenl - _ _ .. _ -.__ _ 0.00 Proceeds from sales of capital assets 0.00 Net cash provided(used)by capital and related financing activities -.. _-__ 1. 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 000 0.00 0.00 0.00 Net increase(decrease)in cash and cash equivalents ! _ (538,24) 0.00 ! - _-.- 0.00 -_-_ (538.24) Cash and cash equivalents-July 1,2009 _ 10,842.85 10 842.85 Cash and cash equivalents-June 30,2010 10,304.61 000 0.00 1 10 304.61 Reconciliation of operating income to net cash provided(used by operating activities: Operatingincome _ _ 1) (47,088.81), _ _ _ 47p88.8 Adjustments to reconcile operating income to net cash rovidetl ased)by operating activities Depreciation expense __ 6 791,33 _ _ __ __ 6,791.33 _ (Increase)decrease in accounts receivable _ _ ___ _ _ 0,00 (Increase)decrease in intergovernmental receivables - + 000 Increases tlecrease 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 m customer deposits _- 0.00 Increase(decrease)in accounts payable -..- _ ( -)_ ) _- 479249 479249 Increase(decrease)in compensated absences pay,_ __ (5.03) Increasedecrease)in intergovernmental payables _ ! 000 Increase(decrease)in due to other funds 0.00 Total adjustments 1,993.81 000 0.00 1,99381 Net rash provided(used)by operating activities_ _ 45,095.00 000 0.00 4_5095,0101 Noncash investing,capital and financing activities: Sorrowing under capital lease Contributions of catintal assets from government I _.. _. - . _ _.- -_ 0.00 Purchase of equipment on account _ - _ -.._.---1 -0'00 Increase In fair value of investments _ _0.00 Capital asset trade-ins _ _ - _ 0.00 4i6- COUNTY OF Jefferson County SCHEDULE OF FEDERAL/STATE GRANTS, ENTITLEMENTS, AND SHARED REVENUES FISCAL YEAR ENDED JUNE 30, 2010 REVENUE RECEIVING CODE FUND AMOUNT FEDERAL GRANTSIENTITLEMENTS -(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 -69- 0 0 ALL FUNDS SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS -ALL FUNDS FISCAL YEAR ENDED JUNE 30, 2010 Account - Cash balance _ - - - - Cash balance number Description 7!112009 Receipts Transfers in 1 Disbursements Transfers Out, 6/30/2010 1000 GENERAL 412.514.94 1,737,149.79 931 869.87 6,583.05 2,661,997.96 - 412,953.59 2000 SPECIAL REVENUE FUNDS 2100 Resort Tax _ _ _ _ 0.00 2110 Read 387,519.59 980,065.77 317,86874 10756 1,472,_94637 21240017 2120 Poor 080 2130 endge_ _- _ 93,229.48 440,85550 47,11343 0.00 351,339.99 229,858.42 2140 Weed control _ 271,885.70 258,409.52 3,740.76 (61.05) 241,795.83 292,301.20 2150 Predatory animal 321.05 40837 000 0.00 323_00 - _ 406.42 _2160 Fair 11,17154 41,71635 3401292 0.00 _ 84,358.85 2,641.96 2170 Airport -__.. . -_ _ _. _ 0.00 21 B0 District court 49,56768 110,53239 26,178.65 76.76 170,504.15 15697.81 2190 Core rehensive Insurance 0,00 _ 2191 Property insurance _ _. 0.00 2200 Mosc)_uito 78,024.23 _ _47,20587 _75,50000 000 _112,307.00 68,423.10 2210 Parks/Recreation/Civic center 6,376.18 9,68000 000 0.00 _ 453.40 15,60278 2220 Library._ _ - 347,459.64 361,492.88 1.452.23 (2 12)412,997.60 297 409.27 2221 North Jefferson Library_ _ __- _ 1,14750 1,147.50 _2240 Cemetery _ _ _ _ ___ _ _ _. _ 000 2250 Planning _. 62.12790 58,38089 83,27410 70.16 173,756.76 29,95597 2251 Plannin92onin_g _ _ 0.00 2260 Disaster 4,659.64 000 000 0.00 _ 0.00 4,659.64 2270 Health 396,372.25 447,097.91 5,23005 15627 400,96129 449,58285 2271 Mental health 0.00 2280 Senior citizens 12891.83 56,00019 002 0.00 64,49789 4,39415 2281 Senor uezens transp. _.-. _. - 000 2290 Extension service l l 321.11 58,131 65_ 41.418 54 __0.00 __-_110,871.30 _ 0.00 2300 Public safety 426,648.88 2,185,03583 228,75087 _. 72190 2,53045748 309,256.20 2320 Economic Deve4merll 192,239% 49,73340 13,87277 000 14978551 106,06088 2330 Rodent conlml 0.73 0.00 _ - 0.00 000 000 0.73 2382 Search and Rescue 8,586.97 0,26 _- __ 8,587.23 2360 Museum 9,04121 - 9,32865 _22559 _ (0.63) 16,265.27 2,332.81 2372_ Permissive Medical Levy - _ _ __ _ 306,136 13 56990 306,706_03 _ - 0.00 2371 Health insurance 463590 _11,710,70 000 0.00 _ 4,635.90 11,710.70 2390 D.A.R.E. 2,879.78 2,25700 000 0.00_ 2007.95 3,128.83 2393 Records preservation _47,253.19 16,642 00 000 00 _ _ 0.00_ _ 9,425.78 56,469.41 2400 Light maintenance districts(all) - 2,929.57 764.65 0.00 3,205.42 488.80 2500 Maintenance districts 0112 40,760.94 462,030.66 322,45022 7,652.56 _ 720,059.02 97,530.24 2830_ Junk Vehicle 4,450.00 16,6.1800 1160049 9,667.51 2641 Co.Spec Weed Grant _- 5,647 71 _ _ 5,647.71 2820 Gas tax _ _._._ --- - - - 0.00 2840_ Weed grant .55.941.90 - 26,16347 0.00 _.__0.00 ._ 39,322.42 42,782.95 2850 911 Emergency 140318.97 107,206 26 0.00 0.00. _64,756.94 182,768.29 __2860 Land planning_ 4,04636 0.00 000 _ 4,046.36 0.00 2859 Clount Land Information Act 19.10065 3,335.50 22,436.15 2895 Hard Rock Mine Trust Account 3,260,527.92 274,959 04 207.600 38 __ _437,112.40 _ 3,305,974.94 2900 P.I.LL 1,904,739.04 886,716.00 577,62246 000 1,430,638.07 1,938,639.43 2902 Forest Reserve Title III 7,107.56 _ 31,987 55 _ -5,50000 33 595.11 -.- 2940 COB.G, _. _ - 0.00 2960-79 Health grams(all) - . _0.00 2903 Forest Res.Title 10 2008 law 37,416.99 _ - 37_416.99 2935 Historicat Preservation Grant 500.00 _-__ 50080 _ 2950 _ DUI Task Force 7778.34 _ -_ 12,11425 1386 ....- 8,099,34 _11.807.11 2980 A services - - _ - 9 in� _ 0.00 2952 Simi,Prey.State Incentive Grant 194,53793 58,399.27 2429S7,20 _ 0,00 TOTAL SPECIAL REVENUE 7910.506.46 7,465,665 91 2 047]06.91 B 721.41 9,584,175.01 7,830,982.86 -70- ALL FUNDS SCHEDULE OF CASH RECEIPTS-AN D DISBURSEMENTS -ALL FUNDS FISCAL YEAR ENDED JUNE 30, 2010 Account - -"_-- -�-- Cash balance �- -- - 1- _ _ - - - - - -Casit1balance number I Description ]/112009 Receipts ' Transfers in ,Disbursements" Trsnafers Out 613012010 3000 DEBT SERVICE FUNDS(list) _ 3400 S.I.D.revolving -- 71,607.86 -� 000 - - 6,18090_ - (2308) - _-000 -77,811.84 0.00 3500 SOUTH HILLS RSID 63,067.72 72,659.15 253.14 30,15627 500.00 105,323.74 3501 Saddle Mountain RSID 116,18980 42,559.71 19927 134,661.46 24,587.32 TOTAL DEBT SERVICE FUNDS 250,86538 115,51886 6,633.31 164794.65 500.00 207,722.90 4000 CAPITAL PROJECTS FUNDS(list) 4000 CAPITAL IMPROVEMENT FUND_ 62,377.87 000 37,165.72 -_ 0.00 3429500 65,248.59 4990 HB 645-STIMULUS PROJECT 302,58694 86,87438 000 389,461_32 0.00 0.00 TOTAL CAPITALPROJECTS FUNDS 62,37797 302,58694 124,040.10 _ 000 423,756.32 65,24559 5000 ENTERPRISE FUNDS(list) _51101 Hospital Nur"n _ 0.00 5210 Water _ __ 0.00 _ 5310 Sewer - am 500 Solid Waste __ 390,805.41 1526,991 46 20,49551 29.18 684,073.18 554,190.02 5510 Ambulance 0.00 5610 AI on _ 0.00 TOTAL ENTERPRISE FUNDS 390,805.41 826,991 46 20,495.51 29.18 684,073.18 554,190.02 6000 _ INTERNAL SERVICE FUNDS(I_Isttj - _ _ _ _ _ 6010 CENTRAL SHOP _- 10,542.85 _ 0 D 17843957 27.41 17895040 10,304.61 -_ -.. . 000 TOTAL INTERNAL SERVICE FUNDS 10,84285 000 178,439.57 27.41_ 178,950.40 10.304.61 7000 TRUST FUNDS(list) 7001 Police reserve 7002 Fire disability pension -_- -_. - _. coo 7003 ATTY-DEF.PROSECUTION AGMT _ 50.00 _ ow - OLD D.00 _. 0.00 50.00 7010 Cemetery perpetual care___ -_ _ 0'00 7030 FLEX PLAN-MEDICAL REIMB.FUND 15,469.15 _20,24542 2,66016 0.00 14,280.34 24,094.39 7350 Boulder TV District 49,238.49 68,48831 12614 7675549 43,097.45_ 7351 Jefferson Valley Soil - - -- _ 27,815.23 _29,85622 __-. . 40,00000 _ 7352 Basin Water&Sewer _ _ 4,053.60 17488.16 2045067 _ 1,091.09 7353 _ Basin TV District 33,777.29 242573 64,112 24,851.62 _ 11,415.52 7130 Protested tax _ 53592304 277,77342 -_. 520185 _. . (23142) __. 38921.43 780,208.30 7358 Whitehall TV DIam& 96,128.85 - 25,081 10 297.68 73,000.63 __35.56_ 48,471.44 7150 Redemptions _ _ 42969 16,33]14 000 0.00 16,337.14 429.69 7243 Clancy Fire Servce- -_ 60,417.42 50,96347 36,13070 109,95653 35,519.79 2,035.2_7 7160 Clerk of district court 36,916.61 .51,534.83 - 8291 43575.27 0.00 44.959.08 7244 Jefferson City Five Disaicl -_ _36,224.3T 59,43856 1,10693_ 73653.21 _ 969.48 2214717 7180 ESTATES 340.98 000 _- 0.00 000 0.00 340.98 7195 Trustee's Sale 6,207.78 - -_. _ 6,207.78 7241 Elk Park Rural Fire District 19,945.79 14,514.07 5481_68 _ 10,61570 24,392.84 7242 Montan City Fire District 45,745,86 187,78464 631.83 183187 51 50,980.82 7210 BASIN FIRE 2601664 17,47611 5,96282 23965.26 5104.68 20,387,63 7211 Basin Fire CommumlTHall . 1,95325 87579 1329.07 31206 1.187.91 7220 JEFFERSON VALLEY RURAL FIRE DISTRICT 145,453.73 72,08881 60,78302 120345.64 60,00000 97,979.92 7.230 JEFFERSON RIVER RURAL FIRE DISTRICT 666.75 12076.28 3.05 _ 11,968.55 000 __ 777.53 7240 IBull Mountain Fire District 1 20,268.40 95,287.19 20,562.30 52,10447 20,000.00 64,013.42 71 ALL FUNDS SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS-ALL FUNDS FISCAL YEAR ENDED JUNE 30, 2010 _ Account - Cash balance ' _ - YCash balance number Description 711/2009 Receipts Transfers in Disbursements Transfers Out 6/30/2010 7400 Aen -Slate(all) . 19,839.59 2744,282.02 7,024.58 2,736169.70 17,164.02 17,612_47 7700 District schools(all) _. _ 6,992,77835 14677,645.69 15,146,403.01 16,4_13499.42 14,009,664.86_ 6,393,662.77 7805 General School Elementary _ - - _ 0.00 7810 General School H.S. D.00 7815 Ccmmunit Cope _-. - _ 0.00 7820 Transportation H S(Elementary -- 28,105.94 _156,052.75 97.07 10 654.15 172,86565 735.96 7630 Retirement H.S. 6,511,63 292,714,19 _ W697 39 54751 _257,973.32 1,1511,96 7840 Retirement elementary 2,87457 _ 765,219 78 -- 239.00 _61 292,05 707,471.78 (430.48) 7980 Investment Interest Revolving-_ 47,78318 511.70 47,271.48 --7920 Refund _- -- _ -- - -- - 27.153 60 668 50 - 27,822.10 7850 TOWN OF WHITEHALL 6,658.20 168,687.82 . 48448 16690314 0.00 8,927.36 7851 WHITEHALL LIGHTS __ _ 12097 000 000 000 _ 090 12097 7852 WHITEHALL CITY POOL 6,72245 10,580.30 000 000 000 19,302.75 7860 CITY OF BOULDER 7,199.53 223,57625 000 22059666 0.00 10,179.12 7950 Entitlement Levy Clearing__ 89,63313 003 89,793.05 _(159.89) 7910 Payroll fund- ___ 719.71 000 2,663,019 24 2,790 358 74 5,80983 67,570.38 7930 Claims fund 286,738.35 0.00 7,604,252.60 7,577800.69 5,798.]0 307,391.76 TOTAL TRUST AND AGENCY FUNDS 8521358.96 20,224,143.42 25,75],333.66 30,880,855.98 15,533,115.27 8,088,864.81 8000 PERMANENT FUNDS 0.00 0.00 - - - 0.00 TOTAL PERMANENT FUNDS 0.00 0.00 0.00 0.00 0.00 0.00 TOTALS(to be accounted for) 1],559271.87 30,672056.38 29,066,518.93 31,061,011.66 1 29066,568.14 17,170 267 38 'Must agree with total of next page,(Also totals on page 19,item 4 and page 13,item 1i ..PROPERTY TAXES COLLECTED un Undisbursed receipts number Description _ Receipts _ _ Disbursements 06130 120_ 7820 Transportation H.S./Elementary 15605275 10654.15. 735.96 7830 Retirement H.S. _ 292714.19 39547 51,_- _ 1811.981 7840 Retirement elementary 76521E 61292 051 430.48 "THIS INFORMATION CAN BE TAKEN FROM FP-6b REPORT(TREASURER'S REPORT OF COUNTY WIDE SCHOOL FUNDS. _. . -72-.. ALL FUNDS CASH RECONCILIATION - June 30, 2010 BANK NAME Description Cash in all RMB 61858 FBV 4130019 RMB 80001327 FBV 4140024 depositories BALANCE PER - STATEMENTS 25,949.83 1,064,129.01 499,313.58 94,375.86 1,683,768.28 ADD Deposits in transit 24,574.16 39,290.07 63,864.23 Service charges 0.00 Other 0.00 July Warrants 126 006.91 126,006.91 ---- 0.00 0.00 - - Total to add 0.00 150,581.07 0.00 39,290.07 189,871.14 --- SUBTRACT-- Outstanding checks 6,740.94 6,740.94 Merlin Remit 148,110.87 July Transfer 949 42 94942 July Interest 0 41 041 Cnty Dir Dep(July Bank) 74 284.20 74,284.20 Mt-.City Dir Dep(July Bank) 14,768.55 14,768.55 - subtract Total to subtract 949.83 95,79169 0.00 0.00 244, 54.3 TOTAL CASH - IN DEPOSITS 25,000.00 1,118,916.39 499,313.58 133,665.93 1,628,785.03 ADD Investments 0.00 Stip 12,942,550.27- 12 942,550.27 Repurchase 302,362.79 302,362.79 Co.CD 89793-19051-9011907 1,928,227.40 1,928,227.40 EI#16 CD#173000665 316,277.64 316,277.64 HS#1 CD#8188 50,000.00 50,000.00 - - 0.00 Total to add 15,539,418.10 0.00 0.00 0.00 15,539,418.10 TOTAL I N- DEPOSITORIES 15,564,418.10 1,118,916.39 499,313.58 133,665.93 17,168,203.13 ADD Cash and cash items on hand 0.00 Clerk& Recorder 700.00 700.00 Library 600.00 600.00 Health &Sanitation 25.00 25.00 NSF 351.25 351.25 - -- - - -- - Cash 163.00 163.00 Distnct Court 25.00 25.00 Museum 200.00 200.00 Total to add 2,064.25 0.00 0.00 0.00 2,064.25 �*TOTAL ACCOTJNTED FOR 15,566,482.35 1,118,916.39 499,313.58 133,665.93 17,170,267.38 Must agree with total of prior page -73- N01133S NOIIVWNO :] Nl IVN3N39 GENERAL INFORMATION (Complete all portions applicable to entry) 1. Class of countykity 2nd Class 2. Date of incorporation 3. County seat Boulder 4. Form of government Commission 5. population most recent estimate 11,256 6. Land area 1652 Square Miles 7. Miles of roadslstreetslaAe s 832 8. Taxable valuation 26,746,867 9. Road taxable valuation count 24,901,852 10. Number of water Consumers 11.Avers a daily water consum lion 12. Miles of water main 13.Miles of sanitary and storm sewers 14. Number of building permits issued 15.Number of full-time employees B. PROPERTY TAX MILL LEVIES - CountylCitylTown funds only(For fiscal year being reported) Fundlactivity Mills See Attached TOTAL 0.00 -74- - I.JUJ a uG 2009 JEFFERSON COUNTY MILL LEVIES STATE UNIVERSITY 40.00 1 486.16 1 SCHOOL EQUAUZA11ON 6.00 1A 486.16 LA COUNTYROAD 18.05 1/27F 516.34 127 (ALL EXCEPT 4C,4CS&7C) EMERGENCY DISASTER 0.00 IF 509.37 IF (ALL EXCEPT 4C,4C5,&7C) .4R 438.77 4R COUNTYGENERAL 23.71 4F 454.38 4F GENERALSCHOOL 96.87 4FM 463.15 4F3 HIGH SCHOOL#1 45.89 4CM 535.76 4C HIGH SCHOOL#2 34.19 4C S&w 535.76 4CS SCHOOL DISTRIC#1 122.09 SR 405.88 5R SCHOOLDSITBICT#IA 91.05 SF 445.75 5F SCHOOL DIITRICT#4 86.40 SCHOOL DSITRICT#5 4181 711 549.53 711 SCHOOL DSITRICT#7 185.46 7F S76.27 7F SCHOOL DISTRICT#16 18163 7FM1 578.92 7F3 SCHOOL DSITRICT#17 102.74 7FM2 580.66 7F2 SCHOOL DSITRICT#26 79.44 721F 592.71 721 SCHOOL DISTRICT#27 163.75 7CM 726.54 7C SCHOOL DSITRICT#278 194.79 16R 371.00 15R CITY OF WHITEHALL 108.05 16M2 375.39 162 CITY OF BOULDER 192.41 16103 379.77 163 JEFF.VALLEY RURAL FIRE 15.61 16BF 397.74 16B JEFF.RIVER RUAL FIRE 36.00 16WF 386.61 16W BULL MOUNTAIN FIRE 26.74 1662 402.13 16X BASIN FIRE 39.87 16W3 395.38 16Y ELK PARK FIRE 43.18 16-17F 407.00 16Z MONTHANA CITY FIRE 30.18 17 491.11 17F JEFFERSON CITY FIRE 23.21 26 431.81 26 MOSQUITO#1 2.65 26-17F 467.81 26F MOSQUITO#2 4.39 27R 527.81 27R MOSQUITO#3 8.77 27F 558.00 27F BASIN WATER&SEWER 39&IS (LAND ONLY) 27B 589.04 276 SOIL&WATER DISTRICT 1.68 (EXCEPT 4C&4CS) 7JV 565.14 7JV BASIN IMPROVEMENTS 21.27 16JV 386.61 16JV 1621V 391.00 162JV SPEaLLmyi mp 1A125 EOUIOERiV $ im N#0 #WIOEII1ValMmaaO S ism IMN TV $ mw IveA =0 WASTE $ 119.64 $OEa aA Fla $ ssm am WHaE w 5 um TmH 0JEFFEMfON COUNTY MILL M COUNWIMUMTY W IDE) GENERAL NND 23.70 SOIOM EQUALDATON 00.000 STATE INNERS 6000 BRIDGE FUND 11.900 WEEDFUND 6510 FAIR FUND OAS" COINT'GFNEAAL NS. 22 MSTRICTCOURT 3SW COUNTY GENERAL MAAA 33 MURY 13310 HS.TRANSPoRTATKKI 0.77 HFALM ANDSANfTATNSN 10310 HS.RETIREMENT 2530 SENIOR OTNENS 1530 ELEM RERREMENT 11.9 COUNTYERTAGENT 2.190 MUSEUMNND D370 JA IWNDDEBTSERVICE 0 UABIUTY INSURANCE 0 N.SYI(BOUDER) fMP GOURp NFAL111 CA. D BUS DEPREDATION PERMISSIVE NEALTH 33380 GENERAL 393 PUBLICSAFETY 63410 TRANSPORTATON 3A7 ENRTSEMENT 3319 DERTSERVICE 0 SFARCIIBRESQIE 0.000 ADULTEDUCATRSN 1.0 TUITON TECH 280 COUNWROAD 18450 (NOTIN BOULOERpI WHTIEIULQ '\, EMERGENCYfISASTER 0 F E 146 GENERAL 25.93 tOWMANSOMEM TRANSPORTATION 0.58 DEBTSEAME 0 ADULT EDUCARON 0 TECH 1.81 DISTRIU SCHOOLS GENERA TRANSP BUS FLEX ADULT ED TEDI DEBT BDILD TYJTAL N/CWNCY 77.25 11.05 0 0 0 2.75 31.04 12249 MC AlN 77.25 11.05 0 0 0 2.75 0 93.05 MWHITEHALL SB 12.08 0 0 0 3.98 11.56 86.60 BS BASIN 41.91 D D D 0 0 0 61.81 R7 BOULDER 1308 25.18 D 0 1.31 12.36 158 M" 036G DWEU % D 2.63 0 0 0 0 38.3 N37 WILLOW CRS 8219 1334 641 0 D 0 0 102.26 N26THREE PoRI6 49.11 3.91 5.35 0 0 1.1 13.1 7.24 '19.46 /) N27MTCTTY 0 0 0 0 21.6 41OUS 8278 MT DTY 13SA6 663 0 0 0 0 52.M M79 �j ryt JEWSR5OY1flB13EWO4�&30.--3A1'-".-. .__..__D,._.- .'..3.89.- -._..,�-. S:m.•....aUS"`0"'°`.�S51J fS,,.i' .,,.,_ 1WMEIMFki116WA10BL-�f5:99•^--�-01.40"°"- -^'-B•-�-- ..L-.-I.M-�..-.DO--..�•.-.-,B6g9 '�K MEfEUAHEM TIES SPECIAL FEES AND TA%ES TOWN OF BOULDER 192A14 WULDERW $ am TV9U TOWN OF WNITEHAU IOBDSU BASIN W $ 2010 TVRA BASIN IMPROV.(UIEJ 21.270 SOUDWASTE $ 129.69 SDLD BASIN SEWER&WATER 398.150 D AFIRE $ 55110 CUD (IAhIDONLY) WMTEHAUW $ 15.0.0 719VN1 RAISIN FIRE "A" 1EFf VAUL RRE 15.10 MFFRIVERFIRE 36.000 SHEEPSHEAD 0.80 (WILIOWUEEKFIRE) (PERANIMAL) BUMMOUMAINFIRE &.710 EM PARK FIRE 13.180 MONTAMA FIRE 30.180 1EFfERSpN DIYNRE 23.210 Aw=11ONl 16W MOSQUITO N2 4390 MOSQUITOR3 B.170 PLANNING BOARD 2.780 (NOTIN WHITEHALL) 5OI1-MWATEREXCEPTIC 1.680 UMEKHAIRD 350.000 IBALDUEINCENIWE 104.31 COUNTY OF Jefferson County_ GENERAL FIXED ASSETS ACCOUNT GROUP _ FISCAL YEAR ENDED JUNE 30, 2010 Adjustments for - - ACCOUNT I BALANCE ___ inventorylprior BALANCE NUMBER ACCOUNT DESCRIPTION July 1,2009 DEBITS CREDIT year depreciation June 30,2010 I - -_- - _ .. __ 181000 LAND 84 080.00 3 0,150.00 _ ----- ' _ _ �i 114,230.00 188000 CONSTRUCTION IN PROGRESS - _ ��, 0.00 -R - 182000 BUILDINGS _ 3,462,619 55 . 45,319.50 __ 16,034 82 20,097.00 3,512,001.23 - - _.( ) 16 034.82 41,403.74 - 167 48 (1,662,381.80) 183000 INTANG BLES/WORKS OF AR ATION _. 1,637 180 36 __- -- _ - 0.00 183100 ALLOWANCE FOR DEPRECIATION _ 0.00 184000 IMPROVEMENTS OTHER THAN BUILDINGS 43,848 50_ _ 256,341.50 _ 300,190.00 184100 . ,. ALLOWANCE FOR DEPRECIATION - - _ _ _ _-_ _ _ (6,416 00)i _ 2,770.82 (9.186.82) 186000 'MACHINERY 8 EQUIPMENT 2,663,664 94 410,066.83 ! 192 197.60 201,549.58 3,083,083.75 (1,494,292.32)_ ! 7,838.04 (1,470,677.20) 186100 ALLOWANCE FOR DEPRECIATION 192,197.60 176 420 52 T- 187000 INFRASTRUCTURE _ __. _ _ _ _0.00 187100 ALLOWANCE FOR DEPRECIATION - - 0.00 TOTAL ASSETS 3,116,324.31 950,110.25 428,82T50 50 229,65210 3,867,259.16 DEPRECIATION_EXPENSE: 410000830 GENERAL GOVERNMENT _ 0.00 '. 36 994.33 ' 0.00 PUBLIC SAFETY __ _ _ __ 0.00 84,425.52 - _ 420000830 _ _ 84 425 52 ! _ 0.00 430000830 PUBLIC WORKS -0.00 73,140.12 73,140.12 0.00 440000830 PUBLIC HEALTH _ 0.00 784.38 784 38 0.00 450000830 SOCIAL/ECONOMIC SERVICES 0.00 _0.0_0 460000830 1 CULTURE AND RECREATION I 0.00 9,239.69 _ 9,239.69_ _ _ _ 0.00 470000830 HOUSING/COMMUNITY DEVELOPMENT 0.00 0.00 480000830 CONSERVATION OF NATURAL RESOURCES -_-_ _0.00 it _ '�, 0.00 UNALLOCATED DEPRECIATION _ 0.00 , 0.00 TOTAL DEPRECIATION EXPENSE 0.00 204,584.04 204,584.04 0.00 0.00 _ � I I 280000 !INVESTMENT IN GENERAL FIXED ASSETS --� 3,11-6-,3-24.31 428,827.50 950,11025 229,652.10 3,867,259.16 -- - - _-- TOTAL --- - --3,116,324.31 4 ~ _ III-- - 229,65210 . 3,867259.16 28,827.50 950,110.25 Y P P _ _ �_ ( - ._.P 9uisihons NOTE: At year end,the tle reciation expense would be closed into the a wt account 280000 Investment in General Fixed Assets and new urchases/ac ' and/or sales/tlis osals would be recortletl. 6 0 LONG-TERM DEBT(9500) ACCOUNT GROUPS -STATEMENT OF CHANGES IN LONG-TERM DEBT June 30, 2010 Account Description Balance Balance number July 1,2009 Debits Credits June 30,2010 ASSETS 173100 Amount available G.O.debt 0.00 173200 Amount available R.S.I.D.debt 179,257.52 1 49,346.46 129,911.06 0.00 174100 Amount to be Rrovided G.O.debt 0.00 174200 Amount to be provided R.S.I.D, debt 1,294,229.04 448 067.20 298,162.92 1,444,133.32 174300 Amount to be provided-other 321,389.96 413 886.72 30,031.20 705 245.48 0.00 '.'TOTAL ASSETS 1,794,876.52 861,953.92 377,540.58 2,279,289.66 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 R. S.I.D.92503 700,000.00 700,000.00 R. S.I.D.#2505 520,000.00 115,000.00 405,000.00 S.I.D.# 0.00 234000 Judgement payable 0.00 0.00 235100 Contracts payable 98,535.58 5,617.83 65,092.24 158,009.99 0.00 235200 Installment purchase contract 1 0.00 0.00 235300 Capital lease agreement 125,088.69 24,413.37 100,675.32 0.00 235400 Notes/Loans/Intercap 0.00 Moonlight Rd a/Jackson Crk RSID 226.345.93 226,345.93 Martinez Gulch RSID 172,374.81 172,374.81 Big Dipper RSID Intercap Loan 74,229.04 3,905.40 70,323.64 239000 Compensated absences payable 402,111.90 44.448.27 446,560.17 0.00 TOTAL DEBT PAYABLE = 1,919,965.21 148,936.60 508,261.25 2,279,289.86 '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 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period Depreciation Category: BUILDINGS 1636 COUNTY SHOP COMPLEX 01/01/1901 $34,118.32 $0.00 $34,118.32 $0.00 $34,118.32 $0.00 SL-Full Month 50 W/IMPROVEMENTS 1636 ROOFING ON SHOP 05/03/2004 $4,868.00 $0.00 $2,515.13 $486.80 $3,001.93 $1,866.07 SL-Full Month 10 1637 COURT HOUSE ANNEX W/ 01/01/1978 $386,351.63 $0.00 $162,267.84 $5,151.36 $167,419.20 $218,932.43 SL-Full Month 75 IMPROVEMENTS 1637 DUMBWAITER 10/19/2005 $20,927.72 $0.00 $3,923.96 $1,04639 $4,970.35 $15,957.37 SL-Full Month 20 1637 TREASURER OFFICE REMODEL 02/01/2009 $20,097.00 $0.00 $167.48 $401.94 $569.42 $19,527.58 SL-Full Month 50 1638 OLD JAIL BUILDING-BOULDER 05/11/1885 $95,183.09 $0,00 $95,183.09 $0.00 $95,183.09 $0.00 SL-Full Month 75 TOWNSITE 1639 JAIL-LAW ENFORCEMENT 06/30/1987 $1,261,481.13 $0.00 $371,436.15 $16,819.75 $388,255.90 $873,225.23 SL-Full Month 75 FACILITY-BOULDER TOWNSITE 1640 COURTHOUSE BUILDING W/ 01/01/1889 $727,651.57 $0.00 $727,651.57 $0.00 $727,651.57 $0.00 SL-Full Month 100 IMPROVEMENTS-BOULDER TOWNSITE 1640 CARPET FOR WHOLE 12/04/2009 $36,486.00 $0.00 $0.00 $851.34 $85134 $35,634.66 SL-Full Month 25 COURTHOUSE 1640 CONDUIT IN 02/16/2010 $1,850.00 $0.00 $0.00 $30.83 $30.83 $1,819.17 SL-Full Month 25 COURTROOM-AUDIONIDEO FEED 1643 PARADIS HOME W/ 05/03/1985 $72,999.84 $0.00 $35,283.33 $1,460.00 $36,743.33 $36,256.51 SL-Full Month 50 IMPROVEMENTS-BOULDER TOWNSITE 4728 26'X 305'X 8'POLE BUILDING 06/01/2000 $45,142.21 $0.00 $8,200.80 $902.84 $9,103.64 $36,038.57 SL-Full Month 50 4728 HOLDING TANK, HYDRANTS& 04/18/2006 $6,983.50 $0.00 $1,513.10 $465.57 $1,978.67 $5,004.83 SL-Full Month 15 WATER LINES TO NEW BATHROOMS •4728 NEW BATHROOM INSTALLED IN 05/02/2006 $55,997.67 $0.00 $7,093.05 $2,239.91 $9,332.96 $46,664.71 SL-Full Month 25 BUILDING 4728 Phase 1-Dining Hall and Kitchen Area 05/01/2007 $47,000.00 $0.00 $2,036.67 $940.00 $2,976.67 $44,023.33 SL-Full Month 50 4728 KITCHEN CABINETS 06/25/2007 $6,879.78 $0.00 $573.31 $275.19 $848.50 $6,031.28 SL-Full Month 25 4728 PHASE 2-REMODEL OF KITCHEN 07118/2007 $25,000.00 $0.00 $1,000.00 $500.00 $1,500.00 $23,500.00 SL-Full Month 50 AND DINING AREA 4728 COUNTERTOPS FOR KITCHEN 08/27/2007 $3,671.10 $0.00 $281.45 $146.84 $428.29 $3,242.81 SL-Full Month 25 CABINETS 4728 PHASE 2-REMODEL OF BUILDING 08/28/2007 $15,815.00 $0.00 $606.24 $316.30 $922.54 $14,892.46 SL-Full Month 50 FOR KITCHEN AND DINING AREA 4728 PHASE 2-REMODEL OF KITCHEN 10/11/2007 $2,675.00 $0.00 $93.63 $53.50 $147.13 $2,527.87 SL-Full Month 50 AND DINING AREA 4728 STORAGE AREA FOR CHAIRS AND 06/25/2008 $5,100.00 $0.00 $110.50 $102.00 $212.50 $4,887.50 SL-Full Month 50 TABLES 4728 SNOW STOPS AND GUTTERS 04/10/2009 $600.00 $0.00 $10.00 $40.00 $50.00 $550.00 SL-Full Month 15 Printed: 11/19/2010 10:24:37 AM Report: rptFADeprBookValue 2.6.32 Page: 1 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Pnor Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 4776 COUNTY SHOP COMPLEX 03/26/2001 $314,520.43 $0.00 $52,420.08 $6,290.41 $58,710.49 $255,809.94 SL-Full Month 50 4776 EXHAUST SYSTEM INSTALLED 04122/2004 $2,175.00 $0.00 $1,631.23 $310.71 $1,941.94 $233.06 SL-Full Month 7 4979 BOULDER TIN SHOP 01/0211900 $47,990.44 $0.00 $47,990.44 $0.00 $47,990.44 $0.00 SL-Full Month 75 5250 SEARCH&RESCUE BUILDING IN 12/31/2003 $105,377.20 $0.00 $11,767.10 $2,107.54 $13,874.64 $91,502.56 SL-Full Month 50 CLANCY 5710 BUILDING AT 117 ODYSSEY LANE 10/30/2005 $39,219.00 $0.00 $2,941.43 $784.38 $3,725.81 $35,493.19 SL-Full Month 50 6250 30'X80'STEEL FRAME BLDG 06/2111990 $111,675.42 $0.00 $42,622.82 $2,233.51 $44,856.33 $66,819.09 SL-Full Month 50 0573 BOULDER COMMUNITY LIBRARY 12/31/1991 $149,977.36 $0.00 $52,742.09 $2,999.55 $55,741.64 $94,235.72 SL-Full Month 50 7172 HOUSE ON LOTS 12-14,BLOCK 21 11/28/2007 $169,241.35 $0.00 $5,641.38 $3,384.83 $9,026.21 $160,215.14 SL-Full Month 50 CONSOLIDATED ADDITION BOULDER 7172 WIRING; FIBER INNERDUCT 07/31/2008 $9,860.75 $0.00 $394.43 $394.43 $788.86 $9,071.89 SL-Full Month 25 7172 TOPO SURVEY 07131/2008 $1,496.15 $0.00 $29.92 $29.92 $59.84 $1,436.31 SL-Full Month 50 7172 PHONE CABLE WORK IN BUILDING 08/12/2008 $285.00 $0.00 $10.45 $11.40 $21.85 $263.15 SL-Full Month 25 Depreciation Category Total $3,828,696.66 $0.00 $1,672,256.99 $50,777.24 $1,723,034.23 $2,105,662.43 Depreciation Category_ IMPROVEMENTS ON LAND 1642 CONCRETE CONTAINER SITES 10/30/1980 $52,091.31 $0.00 $37,440.55 $1,302.28 $38,742.83 $13,348.48 SL-Full Month 40 1642 SAFETY GATES AND RAILING TO 04/01/2004 $2,645.00 $0.00 $1,983.76 $377.86 $2,361.62 $28138 SL-Full Month 7 SITE 1642 RAILING,GATES&DECK PLATE 03/23/2005 $2,241.27 $0.00 $971.23 $224.13 $1,195.36 $1,045.91 SL-Full Month 10 1642 BOX FLAPS,SAFETY RAILS AND 05/31/2005 $4,063.50 $0.00 $1,693.13 $406.35 $2,099.48 $1,964.02 SL-Full Month 10 GATES 4415 SIDEWALK,CURBING&ASPHALT 09/1911997 $24,865.00 $0.00 $5,884.72 $497.30 $6,382.02 $18,482.98 SL-Full Month 50 04415 PLANNING OFFICE DRAINAGE 09/21/2009 $9,465.55 $0.00 $0.00 $157.76 $157.76 $9,307.79 SL-Full Month 50 4415 SIDEWALKS AND DRAINAGE- 09/30/2009 $6,952.65 $0.00 $0.00 $115.88 $115.88 $6,836.77 SL-Full Month 50 COUNTY COMPLEX 4415 SIDEWALKS,CURBING AND 10/0112009 $40,202.91 $0.00 $0.00 $603.04 $603.04 $39,599.87 SL-Full Month 50 DRAINAGE 4415 SIDEWALKS AND DRAINAGE- 10/23/2009 $4,065.48 $0.00 $0.00 $60.98 $60.98 $4,004.50 SL-Full Month 50 COUNTY COMPLEX 4415 SIDEWALKS, CURBING&DRAINAGE 11/0112009 $2,488.64 $0.00 $0.00 $33.18 $3118 $2,455.46 SL-Full Month 50 4563 MT.CITY LANDFILL CONCRETE 10104/1999 $15,931.70 $0.00 $15,533.41 $398.29 $15,931.70 $0.00 SL-Full Month 10 WALL&SLB 5095 CLANCY LANDFILL SITE WALL,stairs 10/16/2002 $933.75 $0.00 $315.16 $46.69 $361.85 $571.90 SL-Full Month 20 and railing added 5095 CONSTRUCT STAIRS AND RAILING 04/02/2004 $4,107.38 $0.00 $3,080.54 $586.77 $3,667.31 $440.07 SL-Full Month 7 AT SITE Printed: 11119/2010 10:24:37 AM Report: rptFADeprBookValue 2.6.32 Page: 2 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 6586 BOULDER TRANSFER STATION 03/10/1994 $139,191.14 $0.00 $106,713.25 $6,959.56 $113,672.81 $25,518.33 SL-Full Month 20 6586 6 SAFETY GATES 04/0112004 $1,176.04 $0.00 $882.05 $168.01 $1,050.06 $125.98 SL-Full Month 7 6586 SPEED BUMPS 04/1 212 00 6 $740.00 $0.00 $240.50 $74.00 $314.50 $425.50 SL-Full Month 10 6587 WHITEHALL TRANSFER STATION 03/10/1994 $140,727.39 $0.00 $107,891.01 $7,036.37 $114,927.38 $25,800.01 SL-Full Month 20 6587 SPEED BUMPS 04/12/2006 $740.00 $0.00 $240.50 $74.00 $314.50 $425.50 SL-Full Month 10 7283 BLEACHERS ON RODEO ARENA 06/03/2008 $12,000.00 $0.00 $520.00 $480.00 $1,000.00 $11,000.00 SL-Full Month 25 • GROUNDS Depreciation Category Total $464,628.71 $0.00 $283.389.81 $19,602.45 $302,992.26 $161,636.45 Depreciation Category: INFRASTRUCTURE 7597 QUAINTANCE LANE BRIDGE 05/01/2010 $200,149.77 $0.00 $0.00 $833.96 $833.96 $199,315.81 SL-Full Month 40 Depreciation Category Total $200,149.77 $0.00 $0.00 $833.96 $833.96 $199,315.81 Depreciation Category: MACHINERY AND EQUIPMENT 1910 OMR BALLOT READER 10/30/1988 $29,600.00 $0.00 $29,600.00 $0.00 $29,600.00 $0.00 SL-Full Month 20 1982 CATERPILLAR D7G 05/05/1989 $70,750.00 $0.00 $47,559.66 $2,358.33 $49,917.99 $20,832.01 SL-Full Month 30 2022 2009 WHITE FORD EXPLORER 06/30/2009 $30,111.50 $0.00 $358.47 $4,301.64 $4,660.11 $25,451.39 SL-Full Month 7 W/CAR CAGE W/RADAR UNIT 2027 2010 FORD EXPLORER 09/30/2009 $27,017.02 $0.00 $0.00 $3,216.31 $3,216.31 $23,800.71 SL-Full Month 7 2041 2009 BLACK FORD TRUCK 07/01/2009 $33,160.97 $0.00 $0.00 $4,737.28 $4,737.28 $28,423.69 SL-Full Month 7 2042 2009 BLACK FORD TRUCK 07/01/2009 $33,160.97 $0.00 $0.00 $4,737.28 $4,737.28 $28,423.69 SL-Full Month 7 2043 DIGITAL VIDEO SYSTEM FOR JAIL 02/05/2010 $18,959.00 $0.00 $0.00 $1,579.92 $1,579.92 $17,379.08 SL-Full Month 5 2991 1995 FORD EXPLORER 4X4 03/01/1995 $22,583.00 $0.00 $22,583.00 $0.00 $22,583.00 $0.00 SL-Full Month 7 .3125 1996 FORD BRONCO 09112/1997 $23,335.00 $0.00 $23,335.00 $0.00 $23,335.00 $0.00 SL-Full Month 6 3141 1997 CROWN VICTORIA-DENIM 07/06/1998 $18,825.00 $0.00 $18,825.00 $0.00 $18,825.00 $0.00 SL-Full Month 7 BLUE 3285 1999 FORD CROWN VICTORIA 08/28/2000 $18,800.00 $0.00 $18,800.00 $0.00 $18,800.00 $0.00 SL-Full Month 7 3332 DVL-PL3016 ATIS 16 CHANNEL DUAL 06/13/2001 $15,050.00 $0.00 $15,050.00 $0.00 $15,050.00 $0.00 SL-Full Month 5 DRV 3333 SLEUTH LAW ENFORCEMENT 04/09/2001 $67,279.00 $0.00 $67,279.00 $0.00 $67,279.00 $0.00 SL-Full Month 5 SOFTWARE 3340 COMPUTER&RADIO CONSOLE FOR 02/21/2001 $44,892.90 $0.00 $44,892.90 $0.00 $44,892.90 $0.00 SL-Full Month 5 911 3369 2001 DODGE DURANGO 09/21/2001 $26,805.17 $0.00 $26,805.17 $0.00 $26,805.17 $0.00 SL-Full Month 7 3370 2001 DODGE DURANGO 09/21/2001 $26,876.15 $0.00 $26,876.15 $0.00 $26,876.15 $0.00 SL-Full Month 7 3477 2002 DODGE INTREPID 07/01/2002 $19,041.79 $0.00 $19,041.79 $0.00 $19,041.79 $0.00 SL-Full Month 5 11/19/2010 10:24:37 AM Report: r tFADe rBookValue 2.6.32 Page: 3 Printed: P p p Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 3479 2002 DODGE INTREPID 07/01/2002 $19,041.79 $0.00 $19,041.79 $0.00 $19,041.79 $0.00 SL-Full Month 5 3555 DIGITAL VOICE RECORDER,8 CH. 03/15/2005 $25,155.98 $0.00 $10,900.93 $2,515.60 $13,416.53 $11,739.45 SL-Full Month 10 ANALOG 8 8 CH.DIGITAL,8068 3558 2005 FORD 4 X 4 EXPLORER 02/28/2005 $24,580.00 $0.00 $15,508.82 $3,511.43 $19,020.25 $5,559.75 SL-Full Month 7 3558 WESTIN GRILL GUARD 01/17/2006 $489.00 $0.00 $244.51 $69.86 $314.37 $174.63 SL-Full Month 7 3624 2006 FORD CROWN VICTORIA 01/17/2006 $24,644.37 $0.00 $12,322.17 $3,520.62 $15,642.79 $8,801.58 SL-Full Month 7 3625 2006 FORD CROWN VICTORIA 01/17/2006 $24,644.37 $0.00 $12,322.17 $3,520.62 $15,842.79 $8,801.58 SL-Full Month 7 0645 2006 EXPEDITION VEHICLE 06/01/2006 $26,179.19 $0.00 $11,531.30 $3,739.88 $15,271.18 $10,908.01 SL-Full Month 7 3684 2007 CROWN VICTORIA POLICE 12/31/2006 $26,565.83 $0.00 $9,804.06 $3,795.12 $13,599.18 $12,966.65 SL-Full Month 7 INTERCEPTORS 3685 2007 CROWN VICTORIA POLICE 12/31/2006 $26,043.35 $0.00 $9,611.24 $3,720.48 $13,331.72 $12,711.63 SL-Full Month 7 INTERCEPTOR 3695 2001 FORD TRUCK F250 05/22/2007 $17,816.43 $0.00 $5,514.60 $2,545.20 $8,059.80 $9,756.63 SL-Full Month 7 3696 2009 CHEVY IMPALA-WHITE 06/01/2009 $27,888.68 $0.00 $332.01 $3,984.10 $4,316.11 $23,572.57 SL-Full Month 7 37 SP INDUSTRIAL COMPACTOR- 10/28/2002 $29,722.66 $0.00 $13,375.19 $1,981.51 $15,356.70 $14,365.96 SL-Full Month 15 MODEL CP4002-INSTALLED 40 SPINDUSTRIAL 10/28/2002 $29,722.66 $0.00 $13,375.19 $1,981.51 $15,356.70 $14,365.96 SL-Full Month 15 COMPACTOR-MODEL CP4002-INSTALLED 4065 1980 CHEV TANDEM AXLE DUMP 10131/1980 $35,989.00 $0.00 $35,989.00 $0.00 $35,989.00 $0.00 SL-Full Month 25 TRUCK 4069 1981 FORD TRUCK W/DUMP BOX 10/30/1982 $41,628.88 $0.00 $41,628.88 $0.00 $41,628.88 $0.00 SL-Full Month 25 4087 NEW TIGER 6610 ROTARY MOWER 08/08/1984 $33,649.00 $0.00 $27,947.28 $1,121.63 $29,068.91 $4,580.09 SL-Full Month 30 W/CAB 4100 125C MICHIGAN LOADER 11/17/1986 $74,850.00 $0.00 $56,553.33 $2,495.00 $59,048.33 $15,801.67 SL-Full Month 30 •4116 1978 CATAPILLAR 140 G MOTOR 04/30/1978 $77,378.16 $0.00 $77,378.16 $0.00 $77,378.16 $0.00 SL-Full Month 30 GRADER 4170 1997 KENWORTH TRUCK 11/22/1996 $69,473.00 $0.00 $69,473.00 $0.00 $69,473.00 $0.00 SL-Full Month 10 4171 AMPROLL HOOK HOIST 12/16/1996 $21,998.00 $0.00 $21,998.00 $0.00 $21,998.00 $0.00 SL-Full Month 10 4338 160H VHP MOTOR 05/11/1998 $173,030.00 $0.00 $64,405.65 $5,767.67 $70,173.32 $102,856.68 SL-Full Month 30 GRADER-CATERPILLAR 4395 COMPUTER SYSTEM AND 12/03/1997 $43,688.50 $0.00 $43,688.50 $0.00 $43,688.50 $0.00 SL-Full Month 5 SOFTWARE 4443 USED BROCE BROOM RC-300 08127/1998 $22,079.00 $0.00 $8,034.34 $735.97 $8,770.31 $13,308.69 SL-Full Month 30 4443 SCRAPER BLADE 06/25/2007 $4,211.43 $0.00 $1,754.77 $842.29 $2,597.06 $1,614.37 SL-Full Month 5 4727 160H CATERPILLAR MOTOR 03/30/2000 $179,000.00 $0.00 $55,688.92 $5,966.67 $61,655.59 $117,344.41 SL-Full Month 30 GRADER 4928 1998 CASE BACKHOE 10/22/2001 $36,000.00 $0.00 $9,300.00 $1,200.00 $10,500.00 $25,500.00 SL-Full Month 30 Printed: 11/1912010 10:24:37 AM Report: rptFADeprBookValue 2.6.32 Page: 4 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 4988 2002 JOHN DEERE 410G BACKHOE 01/2312002 $67,220.05 $0.00 $16,805.02 $2,240.67 $19,045.69 $48,174.36 SL-Full Month 30 5067 PHONE SYSTEM 07/15/2002 $22,073.50 $0.00 $22,073.50 $0.00 $22,073.50 $0.00 SL-Full Month 7 5068 2000 GMC 3/4 TON 4X4 PICKUP 07/30/2002 $18,000.00 $0.00 $18,000.00 $0.00 $18,000.00 $0.00 SL-Full Month 7 5075 TRUNK LINES FOR E911 09/10/2002 $15,845.49 $0.00 $15,845.49 $0.00 $15,845.49 $0.00 SL-Full Month 5 5163 E911 POSITRON EQUIPMENT 04/25/2003 $65,037.14 $0.00 $65,037.14 $0.00 $65,037.14 $0.00 SL-Full Month 2 5236 INGERSOLL RAND SD70D ROLLER 04/28/2003 $39,500.00 $0.00 $8,229.19 $1,316.67 $9,545.86 $29,954.14 SL-Full Month 30 W251 2001 DODGE PICKUP 09/02/2003 $17,029.00 $0.00 $14,190.81 $2,432.71 $16,623.52 $405.48 SL-Full Month 7 5281 1999 INTERNATIONAL CAB& 04/20/1998 $73,678.00 $0.00 $33,155.10 $2,947.12 $36,102.22 $37,575.78 SL-Full Month 25 CHASSIS 5295 1992 FORD TRUCK-F700 4X4 11/10/1994 $30,000.00 $0.00 $30,000.00 $0.00 $30,000.00 $0.00 SL-Full Month 7 5351 MODEL 650 BALLOT SCANNER WITH 04/30/2004 $30,000.00 $0.00 $6,300.00 $1,200.00 $7,500.00 $22,500.00 SL-Full Month 25 TABLE 5367 1989 PETERBILT TRUCK 06/15/2004 $27,275.00 $0.00 $13,864.79 $2,727.50 $16,592.29 $10,682.71 SL-Full Month 10 5479 12 LEAD EKG AED-ASSIGNED TO 12/29/2004 $15,032.25 $0.00 $6,889.80 $1,503.23 $8,393.03 $6,639.22 SL-Full Month 10 BOULDER MEDICAL CLINIC 5480 12 LEAD EKG AED-ASSIGNED 12/29/2004 $15,032.25 $0.00 $6,889.80 $1,503.23 $8,393.03 $6,639.22 SL-Full Month 10 WHITEHALL MEDICAL CLINIC 5512 C4 1281 OVERHEAD CRANE 10/04/2004 $24,900.00 $0.00 $4,731.00 $996.00 $5,727.00 $19,173.00 SL-Full Month 25 5515 UNIT 24.3336 FUNK SANDER 07/28/2004 $3,900.00 $0.00 $780.00 $156.00 $936.00 $2,964.00 SL-Full Month 25 5527 2004 SILVERADO 2500 HD PICKUP 07/1712004 $21,500.00 $0.00 $15,357.15 $3,071.43 $18,428.58 $3,071.42 SL-Full Month 7 5528 1993 IHC 4800 SNOWPLOW TRUCK 0810312004 $29,750.00 $0.00 $20,895.83 $4,250.00 $25,145.83 $4,604.17 SL-Full Month 7 5529 1997 SANDER 08103/2004 $3,900.00 $0.00 $767.00 $156.00 $92100 $2,977.00 SL-Full Month 25 5530 1992 IHC 4800 TRUCK/WITH 08/03/2004 $29,750.00 $0.00 $20,895.83 $4,250.00 $25,145.83 $4,604.17 SL-Full Month 7 ADDITIONS TO CHASSIS 105531 1997 SANDER 08/03/2004 $3,900.00 $0.00 $767.00 $156.00 $92100 $2,977.00 SL-Full Month 25 5643 2002 KENWORTH T800 TRUCK 01/07/2002 $80,100.00 $0.00 $30,037.50 $4,005.00 $34,042.50 $46,057.50 SL-Full Month 20 5644 AMPLIROLL MODEL 160/1700 01/07/2002 $24,899.00 $0.00 $9,337.13 $1,244.95 $10,582.08 $14,316.92 SL-Full Month 20 HOOKLIFT 5645 Great Lakes Pup Trailer, Front Load 10/28/2002 $29,190.00 $0.00 $19,703.25 $2,919.00 $22,622.25 $6,567.75 SL-Full Month 10 Option w/Rubber Belted Fenders,Color Black 5703 1998 MIDLAND 3-AXLE BELLY DUMP 05/1112005 $23,500.00 $0.00 $13,988.08 $3,357.14 $17,345.22 $6,154.78 SL-Full Month 7 GRAVEL TRAILER 5791 2006 WITZCO CHALLENGER LOW 10/1212005 $31,735.00 $0.00 $4,760.25 $1,269.40 $6,029.65 $25,705.35 SL-Full Month 25 BOY SEMI-TRAILER 5828 1992 PETERBILT TRUCK 11/09/2001 $19,400.00 $0.00 $4,957.80 $646.67 $5,604.47 $13,795.53 SL-Full Month 30 5904 1992 INTERNATIONAL DUMP TRUCK 05122/2006 $28,750.00 $0.00 $6,069.45 $1,916.67 $7,986.12 $20,763.88 SL-Full Month 15 Printed: 11119/2010 10:24:37 AM Report: rptFADeprBookVatue 2.6.32 Page: 5 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year. 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 5905 KAMATSU EXCAVATOR 06/12/2006 $55,000.00 $0.00 $6,783.33 $2,200.00 $8,983.33 $46,016.67 SL-Full Month 25 5970 CLASSIC DM800 180 WOW 0913012006 $12,319.45 $0.00 $3,490.52 $1,231.95 $4,722.47 $7,596.98 SL-Full Month 10 POSTAGE MACHINE 5970 UPGRADE ON POSTAGE MACHINE 04/30/2007 $3,698.00 $0.00 $832.05 $369.80 $1,201.85 $2,496.15 SL-Full Month 10 6343 BACKHOE CAT 446 06/28/1991 $63,000.00 $0.00 $37,975.00 $2,100.00 $40,075.00 $22,925.00 SL-Full Month 30 6499 INGERSOLL RAND ROLLER 04/06/1993 $19,000.00 $ao0 $10,291.61 $633.33 $10,924.94 $8,075.06 SL-Full Month 30 6526 TRAILER-TRAIL EZE 04/19/1993 $16,899.00 $0.00 $9,153.63 $563.30 $9,716.93 $7,182.07 SL-Full Month 30 0726 CATERPILLAR MOTOR GRADER 11/23/1994 $124,795.00 $0.00 $61,010.84 $4,159.83 $65,170.67 $59,624.33 SL-Full Month 30 6727 CATERPILLAR MOTOR GRADER 11/23/1994 $124,795.00 $0.00 $61,010.84 $4,159.83 $65,170.67 $59,624.33 SL-Full Month 30 6730 1994 GMC AWD SAFARI WHITE VAN 12/13/1994 $18,450.00 $0.00 $18,450.00 $0.00 $18,450.00 $0.00 SL-Full Month 7 6822 MACK DUMP TRUCK-1980 06(02/1995 $30,165.00 $0.00 $16,992.95 $1,206.60 $18,199.55 $11,965.45 SL-Full Month 25 7049 2000 PETERBILT TRUCK TRACTOR 06/2512007 $43,050.00 $0.00 $3,587.50 $1,722.00 $5,309.50 $37,740.50 SL-Full Month 25 WITH 4000 GAL. U-KIT 7154 1993 INTERNATIONAL SNOW PLOW 09/17/2007 $25,035.00 $0.00 $3,059.83 $1,669.00 $4,728.83 $20,306.17 SL-Full Month 15 TRUCK 7263 CRYOSERVER FOR EMAIL 03/01/2008 $16,638.00 $0.00 $3,169.15 $2,376.86 $5,546.01 $11,091.99 SL-Full Month 7 7284 USED 2007 FORD EXPLORER 06/01/2008 $19,872.00 $0.00 $3,075.43 $2,838.86 $5,914.29 $13,957.71 SL-Full Month 7 7452 1999 FREIGHTLINER DUMP TRUCK 04/20/2009 $39,050.00 $0.00 $1,394.64 $5,578.57 $6,973.21 $32,076.79 SL-Full Month 7 7481 CONTEX HD 3650 COLOR/MONO 06/30/2009 $15,659.10 $0.00 $186.42 $2,237.01 $2,423.43 $13,235.67 SL-Full Month 7 SCANNER W/SOFTWARE 7572 2007 GMC PICKUP 07/23/2009 $16,045.00 $0.00 $0.00 $2,292.14 $2,292.14 $13,752.86 SL-Full Month 7 7573 2009 TRAIL MAX TILT DECK TRAILER 08/11/2009 $26,695.87 $0.00 $0.00 $3,495.89 $3,495.89 $23,199.98 SL-Full Month 7 -TRIPLE AXLE •7574 WR75 SERIES 3 WALK N ROLL 08/15/2009 $24,300.00 $0.00 $0.00 $891.00 $891.00 $23,409.00 SL-Full Month 25 PACKER/ROLLER W/HEAVY DUTY LIFT 7591 QWEST 911 PHONE EQUIPMENT 12/17/2008 $201,549.58 $0.00 $7,838.04 $13,436.64 $21,274.68 $180,274.90 SL-Full Month 15 7592 BULL MTN.RADIO SITE RADIO 10/01/2009 $175,822.00 $0.00 $0.00 $5,274.66 $5,274.66 $170,547.34 SL-Full Month 25 TOWER&FOUNDATION 7681 1998 FREIGHTLINER FLD120 WATER 04/01/2010 $29,000.00 $0.00 $0.00 $1,035.71 $1,035.71 $27,964.29 SL-Full Month 7 TRUCK 7715 2007 GMC SIERRA TRUCK 05/17/2010 $16,951.00 $0.00 $0.00 $403.60 $403.60 $16,547.40 SL-Full Month 7 7716 FAIR BLEACHERS 06/01/2010 $25,000.00 $0.00 $0.00 $83.33 $83.33 $24,916.67 SL-Full Month 25 7786 GENERATOR FOR 911 CENTER AND 02114/2008 $29,468.00 $0.00 $2,087.32 $1,473.40 $3,560.72 $25,907.28 SL-Full Month 20 INSTALLATION OF SAME 7806 2008 CROWN VICTORIA 10/09/2007 $25,139.17 $0.00 $6,284.79 $3,591.31 $9,876.10 $15,263.07 SL-Full Month 7 7808 2008 CROWN VICTORIA 10/0912007 $26,322.07 $0.00 $6,580.52 $3,760.30 $10,340.82 $15,981.25 SL-Full Month 7 Printed: 11/1912010 10:24:37 AM Report: rptFADeprBookValue 2.6.32 Page: 6 Jefferson County Cumulative Book Asset Detail By Depreciation Category Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period Depreciation Category Total $3,656,331.67 $0.00 $1,682,312.27 $186,996.23 $1,869,308.50 $1,787,023.17 Depreciation Category: SOLID WASTE 33 40 YD COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 34 40 YD COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 35 40 YD.COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 41 40 YARD COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 • Depreciation Category Total $27,150.40 $0.00 $18,326.52 $2,715.04 $21,041.56 $6,108.84 Grand Total $8,176,957.21 $0.00 $3,656,285.59 $260,924.92 $3,917,210.51 $4,259,746.70 End of Report • Printed: 11/19/2010 10:24:37 AM Report: rptFADeprBookValue 2.6.32 Page: 7 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period GASB Function: 410000 1637 COURT HOUSE ANNEX W/ 01/01/1978 $386,351.63 $0.00 $162,267.84 $5,151.36 $167,419.20 $218,932.43 SL-Full Month 75 IMPROVEMENTS 1637 DUMBWAITER 10/19/2005 $20,927.72 $0.00 $3,923.96 $1,046.39 $4,970.35 $15,957.37 SL-Full Month 20 1637 TREASURER OFFICE REMODEL 02/01/2009 $20,097.00 $0.00 $167.48 $401.94 $569.42 $19,527.58 SL-Full Month 50 1640 COURTHOUSE BUILDING W/ 01101/1889 $727,651.57 $0.00 $727,651.57 $0.00 $727,651.57 $0.00 SL-Full Month 100 IMPROVEMENTS-BOULDER TOWNSITE 10640 CARPET FOR WHOLE 12/04/2009 $36,486.00 $0.00 $0.00 $851.34 $851.34 $35,634.66 SL-Full Month 25 COURTHOUSE 1640 CONDUIT IN 02/16/2010 $1,850.00 $0.00 $0.00 $30.83 $30.83 $1,819.17 SL-Full Month 25 COURTROOM-AUDIO/VIDEO FEED 1643 PARADIS HOME W/ 05/03/1985 $72,999.84 $0.00 $35,283.33 $1,460.00 $36,743.33 $36,256.51 SL-Full Month 50 IMPROVEMENTS-BOULDER TOWNSITE 1910 OMR BALLOT READER 10/30/1988 $29,600.00 $0.00 $29,600.00 $0.00 $29,600.00 $0.00 SL-Full Month 20 2991 1995 FORD EXPLORER 4X4 03/01/1995 $22,583.00 $0.00 $22,583.00 $0.00 $22,583.00 $0.00 SL-Full Month 7 3340 COMPUTER&RADIO CONSOLE FOR 02/2112001 $44,892.90 $0.00 $44,892.90 $0.00 $44,892.90 $0.00 SL-Full Month 5 911 4395 COMPUTER SYSTEM AND 12/03/1997 $43,688.50 $0.00 $43,688.50 $0.00 $43,688.50 $0.00 SL-Full Month 5 SOFTWARE 4415 SIDEWALK,CURBING&ASPHALT 09/19/1997 $24,865.00 $0.00 $5,884.72 $497.30 $6,382.02 $18,482.98 SL-Full Month 50 4415 PLANNING OFFICE DRAINAGE 09/21/2009 $9,465.55 $0.00 $0.00 $157.76 $157.76 $9,307.79 SL-Full Month 50 4415 SIDEWALKS AND DRAINAGE- 09/30/2009 $6,952.65 $0.00 $0.00 $115.88 $115.88 $6,836.77 SL-Full Month 50 COUNTY COMPLEX •4415 SIDEWALKS,CURBING AND 10/01/2009 $40,202.91 $0.00 $0.00 $603.04 $603.04 $39,599.87 SL-Full Month 50 DRAINAGE 4415 SIDEWALKS AND DRAINAGE- 10123/2009 $4,065.48 $0.00 $0.00 $60.98 $60.98 $4,004.50 SL-Full Month 50 COUNTY COMPLEX 4415 SIDEWALKS,CURBING&DRAINAGE 11101/2009 $2,488.64 $0.00 $0.00 $33.18 $33.18 $2,455.46 SL-Full Month 50 5067 PHONE SYSTEM 07/1512002 $22,073.50 $0.00 $22,073.50 $0.00 $22,073.50 $0.00 SL-Full Month 7 5075 TRUNK LINES FOR E911 09/1012002 $15,845.49 $0.00 $15,845.49 $0.00 $15,845.49 $0.00 SL-Full Month 5 5163 E911 POSITRON EQUIPMENT 04/25/2003 $65,037.14 $0.00 $65,037.14 $0.00 $65,037.14 $0.00 SL-Full Month 2 5351 MODEL 650 BALLOT SCANNER WITH 04/30/2004 $30,000.00 $0.00 $6,300.00 $1,200.00 $7,500.00 $22,500.00 SL-Full Month 25 TABLE 5970 CLASSIC DM800 180 WOW 09/30/2006 $12,319.45 $0.00 $3,490.52 $1,231.95 $4,722.47 $7,596.98 SL-Full Month 10 POSTAGE MACHINE 5970 UPGRADE ON POSTAGE MACHINE 0413012007 $3,698.00 $0.00 $832.05 $369.80 $1,201.85 $2,496.15 SL-Full Month 10 6730 1994 GMC AWD SAFARI WHITE VAN 12/13/1994 $18,450.00 $0.00 $18,450.00 $0.00 $18,450.00 $0.00 SL-Full Month 7 Printed: 11/19/2010 10:25:28 AM Report: rptFAGASBFunctionBookValue 2.6.32 Page: 1 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 7172 HOUSE ON LOTS 12-14, BLOCK 21 1112812007 $169,241.35 $0.00 $5,641.38 $3,384.83 $9,026.21 $160,215.14 SL-Full Month 50 CONSOLIDATED ADDITION BOULDER 7172 WIRING; FIBER INNERDUCT 07/31/2008 $9,860.75 $0.00 $394.43 $394.43 $788.86 $9,071.89 SL-Full Month 25 7172 TOPO SURVEY 07/31/2008 $1,496.15 $0.00 $29.92 $29.92 $59.84 $1,436.31 SL-Full Month 50 7172 PHONE CABLE WORK IN BUILDING 08/12/2008 $285.00 $0.00 $10.45 $11.40 $21.85 $263.15 SL-Full Month 25 7263 CRYOSERVER FOR EMAIL 03/01/2008 $16,638.00 $0.00 $3,169.15 $2,376.86 $5,546.01 $11,091.99 SL-Full Month 7 0284 USED 2007 FORD EXPLORER 06/01/2008 $19,872.00 $0.00 $3,075.43 $2,838.86 $5,914.29 $13,957.71 SL-Full Month 7 7481 CONTEX HD 3650 COLOR/MONO 06/30/2009 $15,659.10 $0.00 $186.42 $2,237.01 $2,423.43 $13,235.67 SL-Full Month 7 SCANNER W/SOFTWARE 7591 OWEST 911 PHONE EQUIPMENT 12/17/2008 $201,549.58 $0.00 $7,838.04 $13,436.64 $21,274.68 $180,274.90 SL-Full Month 15 7715 2007 GMC SIERRA TRUCK 05/17/2010 $16,951.00 $0.00 $0.00 $403.60 $403.60 $16,547.40 SL-Full Month 7 GASB Function Total $2,114,144.90 $0.00 $1,228,317.22 $38,325.30 $1,266,642.52 $847,502.38 GASB Function: 420000 1638 OLD JAIL BUILDING-BOULDER 05/11/1885 $95,183.09 $0.00 $95,183.09 $0.00 $95.183.09 $0.00 SL-Full Month 75 TOWNSITE 1639 JAIL-LAW ENFORCEMENT 06/30/1987 $1,261481.13 $0.00 $371,436.15 $16,819.75 $388,255.90 $873,225.23 SL-Full Month 75 FACILITY-BOULDER TOWNSITE 2022 2009 WHITE FORD EXPLORER 06/30/2009 $30,111.50 $0.00 $358.47 $4,301.64 $4,660.11 $25,451.39 SL-Full Month 7 W/CAR CAGE W/RADAR UNIT 2027 2010 FORD EXPLORER 09/30/2009 $27,017.02 $0.00 $0.00 $3,216.31 $3,216.31 $23,800.71 SL-Full Month 7 2041 2009 BLACK FORD TRUCK 07/01/2009 $33,160.97 $0.00 $0.00 $4,737.28 $4,737.28 $28,423.69 SL-Full Month 7 2042 2009 BLACK FORD TRUCK 07/01/2009 $33,160.97 $0.00 $0.00 $4,737.28 $4,737.28 $28,423.69 SL-Full Month 7 •2043 DIGITAL VIDEO SYSTEM FOR JAIL 02/05/2010 $18,959.00 $0.00 $0.00 $1,579.92 $1,579.92 $17,379.08 SL-Full Month 5 3125 1996 FORD BRONCO 09/12/1997 $23,335.00 $0.00 $23,335.00 $0.00 $23,335.00 $0.00 SL-Full Month 6 3141 1997 CROWN VICTORIA-DENIM 07/06/1998 $18,825.00 $0.00 $18,825.00 $0.00 $18,825.00 $0.00 SL-Full Month 7 BLUE 3285 1999 FORD CROWN VICTORIA 08/28/2000 $18,800.00 $0.00 $18,800.00 $0.00 $18,800.00 $0.00 SL-Full Month 7 3332 DVL-PL3016 ATIS 16 CHANNEL DUAL 06/13/2001 $15,050.00 $0.00 $15,050.00 $0.00 $15,050.00 $0.00 SL-Full Month 5 DRV 3333 SLEUTH LAW ENFORCEMENT 04(0912001 $67,279.00 $0.00 $67,279.00 $0.00 $67,279.00 $0.00 SL-Full Month 5 SOFTWARE 3369 2001 DODGE DURANGO 09/21/2001 $26,805.17 $0.00 $26,805.17 $0.00 $26,805.17 $0.00 SL-Full Month 7 3370 2001 DODGE DURANGO 09/21/2001 $26,876.15 $0.00 $26,876.15 $0.00 $26,876.15 $0.00 SL-Full Month 7 3477 2002 DODGE INTREPID 07/01/2002 $19,041.79 $0.00 $19,041.79 $0.00 $19,041.79 $0.00 SL-Full Month 5 3479 2002 DODGE INTREPID 07/01/2002 $19,041.79 $0.00 $19,041.79 $0.00 $19,041.79 $0.00 SL-Full Month 5 Printed: 11/19/2010 10:25:28 AM Report: rptFAGASBFunctionBookValue 2.6.32 Page: 2 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 3555 DIGITAL VOICE RECORDER,8 CH. 0311512005 $25,155.98 $0.00 $10,900.93 $2,515.60 $13,416.53 $11,739.45 SL-Full Month 10 ANALOG&8 CH.DIGITAL,8068 3558 2005 FORD 4 X 4 EXPLORER 02/28/2005 $24,580.00 $0.00 $15,508.82 $3,511.43 $19,020.25 $5,559.75 SL-Full Month 7 3558 WESTIN GRILL GUARD 01/17/2006 $489.00 $0.00 $244.51 $69.86 $314.37 $174.63 SL-Full Month 7 3624 2006 FORD CROWN VICTORIA 01/17/2006 $24,644.37 $0.00 $12,322.17 $3,520.62 $15,842.79 $8,801.58 SL-Full Month 7 3625 2006 FORD CROWN VICTORIA 01117/2006 $24,644.37 $0.00 $12,322.17 $3,520.62 $15,842.79 $8,801.58 SL-Full Month 7 3645 2006 EXPEDITION VEHICLE 06101/2006 $26,179.19 $0.00 $11,531.30 $3,739.88 $15,271.18 $10,908.01 SL-Full Month 7 684 2007 CROWN VICTORIA POLICE 12/31/2006 $26,565.83 $0.00 $9,804.06 $3,795.12 $13,599.18 $12,966.65 SL-Full Month 7 INTERCEPTORS 3685 2007 CROWN VICTORIA POLICE 1 213 1120 06 $26,043.35 $0.00 $9,611.24 $3,720.48 $13,331.72 $12,711.63 SL-Full Month 7 INTERCEPTOR 3695 2001 FORD TRUCK F250 05/22/2007 $17,816.43 $0.00 $5,514.60 $2,545.20 $8,059.80 $9,756.63 SL-Full Month 7 3696 2009 CHEVY IMPALA-WHITE 06/0112009 $27,888.68 $0.00 $332.01 $3,984.10 $4,316.11 $23,572.57 SL-Full Month 7 5250 SEARCH&RESCUE BUILDING IN 12/31/2003 $105,377.20 $0.00 $11,767.10 $2,107.54 $13,874.64 $91,502.56 SL-Full Month 50 CLANCY 5479 12 LEAD EKG AED-ASSIGNED TO 12/29/2004 $15,032.25 $0.00 $6,889.80 $1.503.23 $8,393.03 $6,639.22 SL-Full Month 10 BOULDER MEDICAL CLINIC 5480 12 LEAD EKG AED-ASSIGNED 12/2912004 $15,032.25 $0.00 $6,889.80 $1,503.23 $8,393.03 $6,639.22 SL-Full Month 10 WHITEHALL MEDICAL CLINIC 7592 BULL MTN.RADIO SITE RADIO 1 0/0112 00 9 $175,822.00 $0.00 $0.00 $5,274.66 $5,274.66 $170,547.34 SL-Full Month 25 TOWER&FOUNDATION 7786 GENERATOR FOR 911 CENTER AND 02/14/2008 $29,468.00 $0.00 $2,087.32 $1,473.40 $3,560.72 $25,907.28 SL-Full Month 20 INSTALLATION OF SAME 7806 2008 CROWN VICTORIA 10/09/2007 $25,139.17 $0.00 $6,284.79 $3,591.31 $9,876.10 $15,263.07 SL-Full Month 7 7808 2008 CROWN VICTORIA 10/0912007 $26,322.07 $0.00 $6,580.52 $3,760.30 $10,340.82 $15,981.25 SL-Full Month 7 • GASB Function Total $2,350,327.72 $0.00 $830,622.75 $85,528.76 $916,151.51 $1,434,176.21 GASB Function: 430000 1636 COUNTY SHOP COMPLEX 01/01/1901 $34,118.32 $0.00 $34,118.32 $0.00 $34,116.32 $0.00 SL-Full Month 50 W/IMPROVEMENTS 1636 ROOFING ON SHOP 05/03/2004 $4,868.00 $0.00 $2,515.13 $486.80 $3,001.93 $1,866.07 SL-Full Month 10 1982 CATERPILLAR D7G 05/0511989 $70,750.00 $0.00 $47,559.66 $2,358.33 $49,917.99 $20,832.01 SL-Full Month 30 4065 1980 CHEV TANDEM AXLE DUMP 10/31/1980 $35,989.00 $0.00 $35,989.00 $0.00 $35,989.00 $0.00 SL-Full Month 25 TRUCK 4069 1981 FORD TRUCK W/DUMP BOX 10/30/1982 $41,628.88 $0.00 $41,628.88 $0.00 $41,628.88 $0.00 SL-Full Month 25 4087 NEW TIGER 6610 ROTARY MOWER 0 8/0 811 984 $33,649.00 $0.00 $27,947.28 $1,121.63 $29,068.91 $4.580.09 SL-Full Month 30 W/CAB 4100 125C MICHIGAN LOADER 11/17/1986 $74,850.00 $0.00 $56,553.33 $2,495.00 $59,048.33 $15,801.67 SL-Full Month 30 Printed: 11/19/2010 10:25:28 AM Report: rptFAGASBFuncbonBookValue 2.6.32 Page: 3 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 4116 1978 CATAPILLAR 140 G MOTOR 0413 011 97 8 $77,378.16 $0.00 $77,378.16 $0.00 $77,378.16 $0.00 SL-Full Month 30 GRADER 4338 160H VHP MOTOR 05/11/1998 $173,030.00 $0.00 $64,405.65 $5,767.67 $70,173.32 $102,856.68 SL-Full Month 30 GRADER-CATERPILLAR 4443 USED BROCE BROOM RC-300 08/2711998 $22,079.00 $0.00 $8,034.34 $735.97 $8,770.31 $13,308.69 SL-Full Month 30 4443 SCRAPER BLADE 06/2512007 $4,211.43 $0.00 $1,754.77 $842.29 $2,597.06 $1,614.37 SL-Full Month 5 4727 160H CATERPILLAR MOTOR 03/30/2000 $179,000.00 $0.00 $55,688.92 $5,966.67 $61,655.59 $117,344.41 SL-Full Month 30 GRADER 928 1998 CASE BACKHOE 10/22/2001 $36,000.00 $0.00 $9,300.00 $1,200.00 $10,500.00 $25,500.00 SL-Full Month 30 4979 BOULDER TIN SHOP 01/02/1900 $47,990.44 $0.00 $47,990.44 $0.00 $47,990.44 $0.00 SL-Full Month 75 4988 2002 JOHN DEERE 410G BACKHOE 01/23/2002 $67,220.05 $0.00 $16,805.02 $2,240.67 $19,045.69 $48,174.36 SL-Full Month 30 5068 2000 GMC 314 TON 4X4 PICKUP 07/30/2002 $18,000.00 $0.00 $18,000.00 $0.00 $18,000.00 $0.00 SL-Full Month 7 5236 INGERSOLL RAND SD70D ROLLER 04/28/2003 $39,500.00 $0.00 $8,229.19 $1,316.67 $9,545.86 $29,954.14 SL-Full Month 30 5251 2001 DODGE PICKUP 09/02/2003 $17,029.00 $0.00 $14,190.81 $2,432.71 $16,623.52 $405.48 SL-Full Month 7 5281 1999 INTERNATIONAL CAB& 04/20/1998 $73,678.00 $0.00 $33,155.10 $2,947.12 $36,102.22 $37,575.78 SL-Full Month 25 CHASSIS 5295 1992 FORD TRUCK-F700 4X4 11/10/1994 $30,000.00 $0.00 $30,000.00 $0.00 $30,000.00 $0.00 SL-Full Month 7 5367 1989 PETERBILT TRUCK 06/1512004 $27,275.00 $0.00 $13,864.79 $2,727.50 $16,59229 $10,682.71 SL-Full Month 10 5515 UNIT 24.3336 FUNK SANDER 07/26/2004 $3,900.00 $0.00 $780.00 $156.00 $936.00 $2,964.00 SL-Full Month 25 5527 2004 SILVERADO 2500 HD PICKUP 07/17/2004 $21,500.00 $0.00 $15,357.15 $3,071.43 $18,428.58 $3,071.42 SL-Full Month 7 5528 19931HC 4800 SNOWPLOW TRUCK 08/03/2004 $29,750.00 $0.00 $20,895.83 $4,250.00 $25,145.83 $4,604.17 SL-Full Month 7 5529 1997 SANDER 08/03/2004 $3,900.00 $0.00 $767.00 $156.00 $923.00 $2,977.00 SL-Full Month 25 5530 1992 IHC 4800 TRUCK/WITH 08/03/2004 $29,750.00 $0.00 $20,895.83 $4,250.00 $25,145.83 $4,604.17 SL-Full Month 7 ADDITIONS TO CHASSIS ,5531 1997 SANDER 08/03/2004 $3,900.00 $0.00 $767.00 $156.00 $923.00 $2,977.00 SL-Full Month 25 5703 1998 MIDLAND 3-AXLE BELLY DUMP 05/11/2005 $23,500.00 $0.00 $13,988.08 $3,357.14 $17,345.22 $6,154.78 SL-Full Month 7 GRAVEL TRAILER 5791 2006 WITZCO CHALLENGER LOW 10/12/2005 $31,735.00 $0.00 $4,760.25 $1,269.40 $6,029.65 $25,705.35 SL-Full Month 25 BOY SEMI-TRAILER 5828 1992 PETERBILT TRUCK 11/09/2001 $19,400.00 $0.00 $4,957.80 $646.67 $5,604.47 $13,795.53 SL-Full Month 30 5904 1992 INTERNATIONAL DUMP TRUCK 05/22/2006 $28,750.00 $0.00 $6,069.45 $1,916.67 $7,986.12 $20,763.88 SL-Full Month 15 6250 30'X80'STEEL FRAME BLDG 06/21/1990 $111,675,42 $0.00 $42,622.82 $2,233.51 $44,856.33 $66,819.09 SL-Full Month 50 6343 BACKHOE CAT 446 06/28/1991 $63,000.00 $0.00 $37,975.00 $2,100.00 $40,075.00 $22,925.00 SL-Full Month 30 6499 INGERSOLL RAND ROLLER 04/06/1993 $19,000.00 $0.00 $10,291.61 $633.33 $10,924.94 $8,075.06 SL-Full Month 30 6526 TRAILER-TRAIL EZE 04/19/1993 $16,899.00 $0.00 $9,153.63 $563.30 $9,716.93 $7,182.07 SL-Full Month 30 6726 CATERPILLAR MOTOR GRADER 11/23/1994 $124,795.00 $0.00 $61,010.84 $4,159.83 $65,170.67 $59,624.33 SL-Full Mont 30 Printed: 11/19/2010 10:25:28 AM Report: rptFAGASBFunctionBookValue 2.6.32 Page: 4 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 6727 CATERPILLAR MOTOR GRADER 11/2311994 $124,795.00 $0.00 $61,010.84 $4,159.83 $65,170.67 $59,624.33 SL-Full Month 30 6822 MACK DUMP TRUCK-1980 06/02/1995 $30,165.00 $0.00 $16,992.95 $1,206.60 $18,199.55 $11,965.45 SL-Full Month 25 7049 2000 PETERBILT TRUCK TRACTOR 06/25/2007 $43,050.00 $0.00 $3,587.50 $1,722.00 $5,309.50 $37,740.50 SL-Full Month 25 WITH 4000 GAL. U-KIT 7154 1993 INTERNATIONAL SNOW PLOW 09/17/2007 $25,035.00 $0.00 $3,059.83 $1,669.00 $4,728.83 $20306.17 SL-Full Month 15 TRUCK 7452 1999 FREIGHTLINER DUMP TRUCK 04/20/2009 $39,050.00 $0.00 $1,394.64 $5,578.57 $6,973.21 $32,076.79 SL-Full Month 7 573 2009 TRAIL MAX TILT DECK TRAILER 08/11/2009 $26,695.87 $0.00 $0.00 $3,495.89 $3,495.89 $23,199.98 SL-Full Month 7 -TRIPLE AXLE 7574 WR75 SERIES 3 WALK N ROLL 08/15/2009 $24,300.00 $0.00 $0.00 $891.00 $891.00 $23.409.00 SL-Full Month 25 PACKER/ROLLER W/HEAVY DUTY LIFT 7597 QUAINTANCE LANE BRIDGE 05/01/2010 $200,149.77 $0.00 $0.00 $833.96 $833.96 $199,315.81 SL-Full Month 40 7681 1998 FREIGHTLINER FLD120 WATER 04/01/2010 $29,000.00 $0.00 $0.00 $1,035.71 $1,035.71 $27,964.29 SL-Full Month 7 TRUCK GASBFunction Total $2,181,939.34 $0.00 $981446.84 $82,150.87 $1,063,597.71 $1,118,341.63 GASB_ Function: 440000 5710 BUILDING AT 117 ODYSSEY LANE 10/30/2005 $39,219.00 $0.00 $2,941.43 $784.38 $3,725.81 $35,493.19 SL-Full Month 50 GASB Function Total $39,219.00 $0.00 $2,941.43 $784.38 $3,725.81 $35,493.19 GASB Function: 460000 4728 26'X 305'X 8'POLE BUILDING 06/01/2000 $45,142.21 $0.00 $8,200.80 $902.84 $9,103.64 $36,038.57 SL-Full Month 50 4728 HOLDING TANK,HYDRANTS& 04/18/2006 $6,983.50 $0.00 $1,513.10 $465.57 $1,978.67 $5,004.83 SL-Full Month 15 WATER LINES TO NEW BATHROOMS 104728 NEW BATHROOM INSTALLED IN 05/02/2006 $55,997.67 $0.00 $7,093.05 $2,239.91 $9,332.96 $46,664.71 SL-Full Month 25 BUILDING 4728 Phase 1-Dining Hall and Kitchen Area 05/01/2007 $47,000.00 $0.00 $2,036.67 $940.00 $2,976.67 $44,023.33 SL-Full Month 50 4728 KITCHEN CABINETS 0612512007 $6,879.78 $0.00 $573.31 $275.19 $848.50 $6,031.28 SL-Full Month 25 4728 PHASE 2-REMODEL OF KITCHEN 07/18/2007 $25,000.00 $0.00 $1,000.00 $500.00 $1,500.00 $23,500.00 SL-Full Month 50 AND DINING AREA 4728 COUNTERTOPS FOR KITCHEN 08/27/2007 $3,671.10 $0.00 $281.45 $146.84 $428.29 $3,242.81 SL-Full Month 25 CABINETS 4728 PHASE 2-REMODEL OF BUILDING 08128/2007 $15,815.00 $0.00 $606.24 $316.30 $922.54 $14,892.46 SL-Full Month 50 FOR KITCHEN AND DINING AREA 4728 PHASE 2-REMODEL OF KITCHEN 10/11/2007 $2,675.00 $0.00 $93.63 $53.50 $147.13 $2,527.87 SL-Full Month 50 AND DINING AREA 4728 STORAGE AREA FOR CHAIRS AND 06/25/2008 $5,100.00 $0.00 $110.50 $102.00 $212.50 $4,887.50 SL-Full Month 50 TABLES Printed: 11119/2010 10:25:28 AM Report: rptFAGASBFunctonBookValue 2.6.32 Page: 5 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 4728 SNOW STOPS AND GUTTERS 04/10/2009 $600.00 $0.00 $10.00 $40.00 $50.00 $550.00 SL-Full Month 15 6573 BOULDER COMMUNITY LIBRARY 12/31/1991 $149,977.36 $0.00 $52,742.09 $2,999.55 $55,741.64 $94,235.72 SL-Full Month 50 7283 BLEACHERS ON RODEO ARENA 06103/2008 $12,000.00 $0.00 $520.00 $480.00 $1,000.00 $11,000.00 SL-Full Month 25 GROUNDS 7716 FAIR BLEACHERS 0610112010 $25,000.00 $0.00 $0.00 $83.33 $83.33 $24,916.67 SL-Full Month 25 GASB Function Total $401,841.62 $0.00 $74,780.84 $9,545.03 $84,325.87 $317,515.75 jglkGASB Function: central shop 4776 COUNTY SHOP COMPLEX 03/26/2001 $314,520.43 $0.00 $52,420.08 $6,290.41 $58,710.49 $255,809.94 SL-Full Month 50 4776 EXHAUST SYSTEM INSTALLED 04/22/2004 $2,175.00 $0.00 $1,631.23 $310.71 $1,941.94 $233.06 SL-Full Month 7 5512 C4 1281 OVERHEAD CRANE 10/04/2004 $24,900.00 $0.00 $4,731.00 $996.00 $5,727.00 $19,173.00 SL-Full Month 25 GASB Function Total $341,595.43 $0.00 $58,782.31 $7,597.12 $66,379.43 $275,216.00 GASB Function: solid waste 1642 CONCRETE CONTAINER SITES 10130/1980 $52,091.31 $0.00 $37,440.55 $1,302.28 $38,742.83 $13,348.48 SL-Full Month 40 1642 SAFETY GATES AND RAILING TO 04/01/2004 $2,645.00 $0.00 $1,983.76 $377.86 $2,361.62 $283.38 SL-Full Month 7 SITE 1642 RAILING,GATES&DECK PLATE 03/23/2005 $2,241.27 $0.00 $97123 $224.13 $1,195.36 $1,045.91 SL-Full Month 10 1642 BOX FLAPS,SAFETY RAILS AND 05/31/2005 $4,063.50 $0.00 $1,693.13 $406.35 $2,099.48 $1,964.02 SL-Full Month 10 GATES 33 40 YD COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 34 40 YD COMPACTION CONTAINER 10/28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 35 40 YD.COMPACTION CONTAINER 10128/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 37 SP INDUSTRIAL COMPACTOR- 10/2812002 $29,722.66 $0.00 $13,375.19 $1,981.51 $15,356.70 $14,365.96 SL-Full Month 15 MODEL CP4002-NSTALLED 40 SPINDUSTRIAL 10/28/2002 $29,722.66 $0.00 $13,375.19 $1,981.51 $15,356.70 $14,365.96 SL-Full Month 15 COMPACTOR-MODEL CP4002-INSTALLED 41 40 YARD COMPACTION CONTAINER 10!28/2002 $6,787.60 $0.00 $4,581.63 $678.76 $5,260.39 $1,527.21 SL-Full Month 10 4170 1997 KENWORTH TRUCK 11/22/1996 $69,473.00 $0.00 $69,473.00 $0.00 $69,473.00 $0.00 SL-Full Month 10 4171 AMPROLL HOOK HOIST 12/16/1996 $21,998.00 $0.00 $21,998.00 $0.00 $21,998.00 $0.00 SL-Full Month 10 4563 MT.CITY LANDFILL CONCRETE 1010411999 $15,931.70 $0.00 $15,533.41 $398.29 $15,931.70 $0.00 SL-Full Month 10 WALL&SLB 5095 CLANCY LANDFILL SITE WALL,stairs 10/16/2002 $933.75 $0.00 $315.16 $46.69 $361.85 $571.90 SL-Full Month 20 and railing added 5095 CONSTRUCT STAIRS AND RAILING 04/0212004 $4,107.38 $0.00 $3,080.54 $586.77 $3,667.31 $440.07 SL-Full Month 7 AT SITE Printed: 11119/2010 10:25:28 AM Report: rptFAGASSFuncbonBookValue 2.6.32 Page: 6 Jefferson County Cumulative Book Asset Detail By GASB Function Fiscal Year: 2009-10 Tag Number Description Date in Service Book Cost Book Sal Value Book Prior Depr. Book Current Depr. Book End Depr. Net Value Depr.Schedule Book Period 5643 2002 KENWORTH T800 TRUCK 01/07/2002 $80,100.00 $0.00 $30,037.50 $4,005.00 $34,042.50 $46,057.50 SL-Full Month 20 5644 AMPLIROLL MODEL 160/1700 01/07/2002 $24,899.00 $0.00 $9,337.13 $1,244.95 $10,582.08 $14,316.92 SL-Full Month 20 HOOKLIFT 5645 Great Lakes Pup Trailer, Front Load 10/28/2002 $29,190.00 $0.00 $19,703.25 $2,919.00 $22,622.25 $6,567.75 SL-Full Month 10 Option w/Rubber Belted Fenders,Color Black 5905 KAMATSU EXCAVATOR 06/12/2006 $55,000.00 $0.00 $6,783.33 $2,200.00 $8,983.33 $46,016.67 SL-Full Month 25 6586 BOULDER TRANSFER STATION 03/1011994 $139,191.14 $0.00 $106,713.25 $6,959.56 $113,672.81 $25,518.33 SL-Full Month 20 0586 6 SAFETY GATES 04/01/2004 $1,176.04 $0.00 $882.05 $168.01 $1,050.06 $125.98 SL-Full Month 7 6586 SPEED BUMPS 04/12/2006 $740.00 $0.00 $240.50 $74.00 $314.50 $425.50 SL-Full Month 10 6587 WHITEHALL TRANSFER STATION 03/10/1994 $140,727.39 $0.00 $107,891.01 $7,036.37 $114,927.38 $25,800.01 SL-Full Month 20 6587 SPEED BUMPS 04/12/2006 $740.00 $0.00 $240.50 $74.00 $314.50 $425.50 SL-Full Month 10 7572 2007 GMC PICKUP 07/23/2009 $16,045.00 $0.00 $0.00 $2,292.14 $2,292.14 $13,752.86 SL-Full Month 7 GASB Function Total $747,889.20 $0.00 $479,394.20 $36,993.46 $516,387.66 $231,501.54 Grand Total $8,176,957.21 $0.00 $3,656,285.59 $260,924.92 $3,917,210.51 $4,259,746.70 End of Report Printed: 11/19/2010 10:25:28 AM Report: rptFAGASBFunctionBookValue 2.6.32 Page: 7