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ANNUAL: 2014 - ANNUAL FINANCIAL REPORT MONTANA DEPARTMENT OF ADMINISTRATION Local Government Services Bureau 301 S Park Avenue, Room 340, PO Box 200547, Helena, Montana 59620-0547 ENTITY # #N/A MONTANA JEFFERSON COUNTY PO BOX H BOULDER, MT. 59632 ANNUAL FINANCIAL REPORT .wry FISCAL YEAR ENDING JUNE 30, 2014 FOR DEPARTMENT OF ADMINSTRATION USE ONLY Entered Into Database Date: Reviewed by System's Staff REVISED AUGUST 25, 2014NERSION 14.1 ANNUAL FINANCIAL REPORT FILING FEE FISCAL YEAR ENDING JUNE 30,2014 If the local government entity name or mailing address #N/A on the Department's mailing list is inaccurate or has JEFFERSON COUNTY changed recently please note the correction below. PO BOX H BOULDER, MT. 59632 Please return this filing fee form and applicable filing fee with your annual financial report form to: Montana Department of Administration Local Government Services Bureau 301 S. Park Ave- Room 340 PO Box 200547 Helena, MT 59620-0547 PLEASE NOTE: The"Determination of Filing Fee Form"-page 2 of 2-is designed to be self-calculating. If you choose to print this form and manually fill it in,please adjust the"Filing Fee Owed" in Box#1, based on the Filing Fee Schedule included below. Please revise Box#2 to"YES" if the debt proceeds received by your government indicate that an audit will be required. A manual version of this form can be found on our website at: http://doa mtgov/Igsb/Forms/AccountingSystemsProgram/6 FilingFeeForms/default.mcpx. or dick on this link:Filing Fee Forms-Montana Department of Administration If there is an amount listed In BOX#1 of the Determination of Filing Fee Form (page 2 of 2), please include a check or warrant for that amount, made payable to"State Treasurer" in the amount of the required fee. LOCAL GOVERNMENT ANNUAL FILING FEE SCHEDULE The following filing fee schedule is required by Section 2-7-514,MCA,and has been adopted as Section 2.4.402 of the Administrative Rules of Montana. Annual Resoumes Equal Annual Resources Filing to or GreaterThan: Less Than Fee $0 $500,000 $0 $500,000 $1,000,000 $435 $1,000,000 $1,500,000 $635 $1,500,000 $2,50D,D00 $760 $2,500,000 $5,000,000 $845 $5,000,000 $10,000,000 $890 $10,000,000 $50,000,000 $965 $50,000,000 $1,000 FOR DEPARTMENT OF ADMINISTRATION USE ONLY GUt Amount Received: $ Date: TD# By: REVISED 06-2013 VERSION 12.4 B Page 1 of 2 Determination of Filing Fee Form Note:This form is self calculating with defaults of-0-and"NO"in box#1 and box#2 Manual forms can be found on our website by clicking on this link. FEE REQUIREMENT: As provided by 2-7-514,MCA,each local government required to have an audit under 2-7-503,MCA,shall pay an annual filing fee to the department;the fee schedule shall be based upon the local government's annual revenue amounts. Administrative Rule 2.4.402 defines "revenue"as all receipts of a local government entity from any source excluding the proceeds from bond issuances and other long-term debt. AUDIT REQUIREMENT: As provided by 2-7-503,MCA,each local government receiving revenue or financial assistance in excess of the OMB Circular A-133 threshold(i.e.,$500,000 or more),regardless of the source of revenue or financial assistance,shall have an audit."Financial Assistance'is defined as including assistance provided by a federal,state,or local government entity in the forms, loans and loan guarantees. GOVERNMENTAL FUNDS-PAGE 16(STATEMENT OF • AND CHANGES IN FUND : Total Revenues 10,339,079.92 Other Financing Sources-Proceeds from Sale of Capital Assets 35,118.29 Special and/or Extraordinary Items(Revenues only) 1 0.00 ENTERPRISE FUNDS-PAGE 19(STATEMENTOF REVENUES EXPENSES AND CHANGES IN FUND NETASSETS) .. not include revenues of Internal Service Funds Total Operating Revenues 809,407.56 Box#1 Non-Operating Revenues:(Do not include Gain on Sale of Capital Assets) Taxes/Assessments 0.00 Licenses/Permits 0.00 Intergovernmental Revenues 0.00 Filing Fee Owed $965.00 Interest Revenues 249.34 Other Non-operating Revenues not included above Capital Contributions 0.00 Special and/or Extraordinary Items(Revenues only) FE�46,039 ENTERPRISE FUNDS-PAGE r (STATEMENT OF CASH FLOWS) Proceeds from Sale of Capital Assets 0.00 FUNDS TRUST . FIDUCIARY NETASSETS) NOTE., .. not include additions to Investment Trust Funds Total Additions to Pension&Private Purpose Trust Funds Only 1 26,399.92 Total Revenues for Calculation of Filing Fee $11,256,294.14 If this amount is less than$500,000,no filing fee is required to be paid. Complete Part II below to determine if there is an audit requirement. If this amount is$500,000 or greater,filing fee and audit are required.STOP-No need to complete Part II. Part 11- Determination of Audit s rom e t prove a y Requirement a e era agency,a State agency,or another local government: Box#2 Board of Investments-InterCAP loan proceeds Rural Development Loan proceeds Loan/Bond proceeds from State Revolving Fund(SRF/WRF) Other: Specify Federal or State agency or other local govt Audit Required? YES Total Debt Proceeds Total Revenues+Total Debt Proceeds $11,256,294.14 If this amount is$500,000 or greater,you are required to have an audit for the fiscal year. Page 2 of 2 JEFFERSON COUNTY COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FISCAL YEAR ENDING JUNE 30, 2014 Page No. INTRODUCTORY SECTION Letterof Transmittal ................................................................................................................ 1-2 List of Elected and Appointed Officials-Signature Page............................................................................ 3 FINANCIAL SECTION Management's Discussion and Analysis...................................................................................... 4-12 Basic Financial Statements: Government-wide Financial Statements: Statementof Net Position ...................................................................................................... 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 Position-Proprietary Funds 18 Statement of Revenues, Expenses,and Changes in Fund Net Position-Proprietary Funds................... 19 Statement of Cash Flows-Proprietary Funds ............................................................................ 20 Statement of Fiduciary Net Position-Fiduciary Funds.................................................................... 21 Statement of Changes in Fiduciary Net Position-Fiduciary Funds ................................................... 22 Notes to the Financial Statements ............................................................................................ 23-34 Required Supplementary Information: Statement of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual- GeneralFund .................................................................................................................... 35-40 Statement of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual-Major Special Revenue Funds.................................................................................... 41-46 Other Supplementary Information: Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Special Revenue Funds....................................................... 47-48 Combining Statement of Revenues, Expenditures,and Changes in Fund Balances-Budget and Actual-Nonmajor Special Revenue Funds ................................................................................ 49-50 Combining Balance Sheet-Nonmajor Debt Service Funds ............................................................ 51-52 Combining Statement of Revenues, Expenditures,and Changes in Fund Balances-Budget and Actual-Nonmajor Debt Service Funds..................................................................................... 53-54 Combining Balance Sheet-Nonmajor Capital Projects Funds......................................................... 55-56 Combining Statement of Revenues, Expenditures,and Changes in Fund Balances-Budget and Actual-Nonmajor Capital Projects Funds ................................................................................. 57-58 Combining Balance Sheet-Permanent Funds............................................................................ 59-60 Combining Statement of Revenues, Expenditures,and Changes in Fund Balances-Budget and Actual-Permanent Funds ..................................................................................................... 61-62 Combining Statement of Net Position- Nonmajor Enterprise Funds................................................... 63 Combining Statement of Revenues, Expenses,and Changes in Fund Net Position-Nonmajor EnterpriseFunds ............................................................................................................... 64 Combining Statement of Cash Flows-Nonmajor Enterprise Funds ................................................ 65 Combining Statement of Net Position-Internal Service Funds......................................................... 66 Combining Statement of Revenues,Expenses,and Changes in Fund Net Position-Internal ServiceFunds.................................................................................................................... 67 Combining Statement of Cash Flows-Internal Service Funds......................................................... 68 Schedule of Federal/State Grants, Entitlements and Shared Revenues.............................................. 69 Optional Page moved to worksheets for FY14:Schedule of Cash Receipts and Disbursements-All Funds................................... 70-72 CashReconciliation .............................................................................................................. 73 GENERAL INFORMATION SECTION GeneralInformation ................................................................................................. 74 INTRODUCTORY SECTION LETTER OF TRANSMITTAL -1- LETTER OF TRANSMITTAL - CONT. JEFFERSON COUNTY ELECTED OFFICIALWOFFICERS OFFICE NAME OF COUNTY OFFICU►LWOFFICERS DATE TERM EXPIRES Commissioner(Chairperson) Leonard Wortman 12131/2010 Commissioner David H.Kirsch 1213112014 Commissioner Bob Mullen 11/1412014 Assessor Bonnie Ramey 12/31/2014 Attorney Mathew J.Johnson 12/31/2014 Auditor Treasurer Randy McGinnis 11/14/2014 Clerk and Recorder Bonnie Ram 12/31/2014 Clerk of District Court Marilyn Craft 12/31/2010 Coroner Craig Doolittle 12/31/2014 Justice of the Peace Dennis H.Giulio 12/31/2014 Justice of the peace Public Administrator Mathew J.Johnson 12/31/2014 Superintendent of Schools Garry A.Pace 12/31/2014 Sheriff Craig Doolittle 12!31/2014 IN ACCORDANCE WITH STATE LAW, I HEREBY TRANSMIT THE JEFFERSON COUNTY ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDING JUNE 30,2014 Respectfully submitted; ��..p�County Clerk and RI 0 er DiP FINANCIAL SECTION SISAIVNV CINV NOIssnosici S ,iNDN30VNVIN Jefferson County Management's Discussion and Analysis Fiscal Year Ended June 30, 2014 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 understood 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 longterm debt). Additionally , certain eliminations have occurred as prescribed by the statement in regards to inter-fund activity, payables and receivables. The Fund Financial Statement includes 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$13,859,657.00 The Business-type Activities net assets of Jefferson County exceed its liabilities at the close of the most recent fiscal year by $788,538.00 Governmental Activities unrestricted net assets is ($346,957.00) The Business-type Activities unrestricted net assets is in the amount of$565,836.00 which 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 $921,991.00. The county's Business-type Activities net assets decreased by $15,842.00 Cash reserves remained at the same level as in 2012 and 2013. Analysis of Financial Highlights Jefferson County's financial position remains solid. The cash on hand has increased in the amount of$1,122,361.78 The Governmental Activities unrestricted net assets is ($346,957.00). The Business-type Activities unrestricted net assets of$565,836.00 may be used to meet the government's ongoing obligations to citizens and creditors in accordance with the county's fund designations. 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$1,077,086.00 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. In March of 2014 the Jefferson County Treasurer resigned. A subsequent audit uncovered evidence of substantial fraud activities. Another Treasurer was appointed and took office in May 12, 2014. Another person was elected to the Treasurer's position in the General Election and took office November 14'h 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 benefited by the improvements. This local partnership strategy has been very well received and will be an on-going program for Jefferson County. A total of$4,513.83 was paid on RSID #2507, $16,022.26 was paid on RSID #2511, and $17161.21 was paid on RSID #2517, leaving $1,264,416.73 owing. Account RSID bonds Debt Paid Owed payable/Intercap Loan 07/01/2013 06/30/2014 231400 RSID 42503 550,000.00 35000.00 515,000.00 231401 RSID #2505 375,000.00 55000.00 320,000.00 235301 RSID 4 2507 57867.39 4513.83 53353.56 235302 RSID 42511 193548.93 16022.26 177526.67 235306 RSID#2517 215697.71 1 17161.21 198536.50 235000 General Fund 1000 206112.10 29509.98 176602.12 Infrastructure assets None applicable. Future Projects Mining operations continue to fluctuate in Jefferson County. Currently, Golden Sunlight Mine near Cardwell is operating at capacity, Montana Tunnels continues to be closed due to lack of financing, and the new mine at Elkhorn has not yet opened also due to lack of financing. Montana Tunnels and the Elkhorn mine are both owned by Eastern Resources. Jefferson County is actively involved in an effort to have old, abandoned mines assayed and reclaimed by processing tailings or dumps at existing mills. Ultimately, with enough demand, to encourage the construction of a new mill in Jefferson County. We have granted matching funds for two different water studies that look at the drainages for the Boulder and Jefferson Rivers. These studies will provide valuable information for us to consider for future development. We are also involved with the Superfund site in Northern Jefferson County from the old lead smelter in East Helena. Jefferson County continues to provide information to county residents about how to create 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 are limited and the RSID process will allow us to continue to expand our capabilities. The voters in Clancy voted to create a Water/Sewer District in the General Election in November. They are experiencing water quality issues and failed septic systems. Jefferson County was successful in getting funds from the Treasurer State Endowment Program (TSEP)to replace the Dunn Lane Bridge over the Boulder River, and the Cataract Creek Bridge over Cataract Creek (a.k.a. Saturday Night Bridge). The Cataract Creek Bridge has been installed and the Dunn Lane Bridge will be done in the Fall of 2015. Previous projects have been successfully completed that bring integrity to a structurally sound bridge system county wide. The Jefferson County Road Department continues to upgrade and improve county roads. The Montana Department of Transportation is planning to rebuild six miles of Highway 69 south of Boulder in 2016. Jefferson County has agreed to allow the use of Hubbard Lane, Upper Valley Road, and White Bridge Road as a detour route during much of the construction. Jefferson County has utilized about 15,000 yards of millings taken off of the Interstate in Elk Park to hard surface about three miles of Boulder River Road at Bernice and a little over one mile of Lowlands Road in Elk Park. We intend to utilize about 45,000 yards of additional millings from Elk Park to Basin to hard surface several roads in the Boulder area. Jefferson County took the results of a study done by Great West Engineering on the entire Pipestone Creek drainage to the 2013 Legislature and were approved for about 1.4 million dollars to begin work on Pipestone Creek and study and develop a conceptual design to gain control of Eurasian Milfoil in the Jefferson Slough. Sedimentation in Pipestone Creek has been a major contributor to flooding problems in Whitehall, as well as providing a prime nursery for Eurasian Milfoil in the upper Missouri River drainage. Several projects have begun on these two projects and Jefferson County will be going to the 2015 Legislature to request an additional four million dollars to complete the projects. The Jefferson County Fair Board recently installed bleachers at the rodeo grounds. They need to be covered to preserve them. It is also necessary to expand the concession stand to comply with sanitary requirements, and to accommodate increased attendance at the rodeo. We intend to complete these projects in 2015. Office infrastructure, has been and continues to be, a problem in Jefferson County. More and more space demands are made on the Clerk and Recorder in order to insure the integrity and security of our election process. The Commissioners meet in the Courtroom of the Courthouse, but occasionally the Judge holds court on meeting days, and the Commission is required to find different space. That is usually in the Commission Office, which is inadequate if more than four or five people attend the meeting. The Jefferson County Commissioners have decided to build a new building for the Clerk and Recorder to alleviate concerns over lack of space, which affects the integrity and security of our election process. The Clerk and Recorders move out of the main Courthouse will free up additional space for the Commissioners to have more room and be able to have a dedicated meeting room. Construction of the new building was delayed following the resignation of our Treasurer amid questions about our financial condition. We plan to begin construction of the project in 2015. Jefferson County will apply for an Intercap loan for the cost of covering the bleachers and expanding the concession stand at the rodeo grounds and solving the space issues at the Courthouse. JeRenm Co.* JeReaeon Casty Ba9lder,MT 59632 se of).30.2014 gfsesgesreet Diauuk9 sed Aaslyrh Coaperis.Schedules NETPO.STON G9vemmenW Activities Busirws-type Activities 2q1{ 213 C14ANG %CHANGE am 2013 CHANGE %CHANGE Curran)Arius S 9,931.095 S II.M7.527 S (036.432) -11.86% S 648,734 $ 602,513 S 4,221 7.67% Restricted Asem 2,477,067 265,884 2,211,183 831.63% 7%269 70,231 38 0.05% Cepiml Asseets,rest 6998.952 4.905.914 93.138 1.90%. 222.702 252,621 (29929) -11.85% Trial Assets 17,407,114 16,439,225 %7.889 5.89% 941,705 925.375 16,330 1.76% Currerd Uabilums; 564,996 56,750 (3,754) -066Y• 16,859 41.804 (24,945) -59.67% Lung Teal Uebiliaos 2982461 2.717.7% 264,753 9.74% 136.308 79.141 57.117 72.13% Tmu Liabilitia 3,547,457 3,28,458 260,999 7.94% 153,167 120,995 32,172 26.59% Net Posia. NetlmatmaM in Capital Assets 4,129314 4,232,588 (103,274) -2.44% 222,702 252,631 (29,929) -11.85% Restricted 10,077300 9,061.145 1.016,155 1131% - - - Umeurimed 1346.9571 1140.9W 12059911 401 6.13% 565,836 551.74 14%7 Total Net Posilcr 0,859,657 13,152367 706890 537% 788,538 500,380 (15,842) -197%. CHANGES IN NET POSITION Governmental Activain Busineso-type Activiaa Itevmua 213 2,12 CHANGE %CHANGE 2424 na CHANGE %CHANGE Program Revenues: Cbargn fa Services 1,124162 949,858 172,304 18.14% 809,4% 837,847 (28,439) -339% Opeating Gross 953'"s 1320,977 (30,312) -2743% - - CapitalGsna 6,667 375,092 (368,425) 48.22% - - General Revenue: Tae✓••°°°•^°^'° 5,94,436 5,025,887 920,549 18.32% - 8,164 (8,164) -I%.OP% PILT 1,077,096 984,670 92,416 9.39% - - Slut"till e rest nt 00,828 791,062 139,766 17.67% - - Grarnnotrestrictedtoepecifcprognnes 408 113,334 (112,926) -99.64% - - Local Option Tax 268.452 487,785 (219,333) )4.97% - - laercet 17,845 10,305 7,540 73.17% 250 15 235 1566.61% Other 68,945 56,767 12,178 21.45% 4,%9 17,730 28,3% 159.67% Gun on Sels ofASSeu 30,609 (7.0261 37.635 -535.65% Total It... 10,429.103 10,1%,711 319,392 3.160541 855,697 863,756 (8,059) -0.93% Program I,.,. Grad govemnsot 3,36,50 3,236,953 131,555 4.06% Public afny 2,375,583 2,599,751 (224,168) 462%. Public works 1,96,205 1,795,477 171,728 9.56% Public h." M9,194 588,304 (39,110) fi.65% Social and economic services 158,654 1545" 4,075 2m% Culture eM recreation 572,100 463,908 103,)92 22.01% Housing and community develoymart 237,855 I",810 58,"5 3228% Conervstion ofoeaal resources 222,364 136,346 86,018 6109% Interco andolha chosen 53,649 52,815 834 1.585k BUSINESS-TYPE ACTIVITIES Solid Waste 871,539 906,487 (34,948) -3.86% Total Expense 9.5M,112 9,213,90 292,169 117% 871,539 906,487 (34.948) -3.86% Change in Net Position 921,991 594,768 27,223 (15,8421 (42,731) 26,889 BASIC FINANCIAL STATEMENTS JEFFERSON COUNTY STATEMENT OF NET POSITION FISCAL YEAR ENDING JUNE 30,2014 PriMary Government Component Units Governmental Business-type Activities Activities Total ASSETS Cash and cash equivalents 6,822,079.37 533 942.21 71356,021.58 Investments 0.00 0.00 0.00 Patty Cash 1,650.00 0.00 1,650.00 Restricted Assets: Cash and cash equivalents 2,477,066.17 70,268.81 2,547,334.98 Investments at fair value 0.00 0.00 0.00 TaxedAssessments Receivable-(net of allowance for uncollectibles) 2,359,952.62 114 701.97 2,474,654.59 Accountslother receivables-(net of allowance for uncollectibles) 690,930.55 90.00 691 020.55 Internal Balances 0.00 0.00 0.00 Due from other governments 56,480.01 0.00 56 480.01 Prepaid expense 0.00 0.00 0.00 Inventories 0.00 0.00 0.00 Other debb 0.00 0.00 0.00 Capital assets not being d laced Land 111141-23-0-0-10 59 399.00 1 173 629.00 Construction in progress 0.00 0.00 0.00 Capital assets being depredated(net of accumulated depreciation) 4,621,101.65 163303.18 4,784,404.83 Total Assets 17,143,490.37 941,705.17 18,085,195.54 0.00 0.00 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows of Resources 0.00 0.00 0.00 Deferred Outflows of Resources 0.00 0.00 0.00 Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 LIABILITIES Accounts payable and other current liabilities 118,571.32 0.00 118,571.32 Matured bonds and Interest payable 0.00 0.00 0.00 Due to other governments 0.00 0.00 0.00 Revenues collected in advance 0.00 0.00 0.00 Contracta&oans/Notss Payable 0.00 0.00 0.00 Noncurrent liabilities: Due within one year 446 425.00 16 858.45 463 283.45 Due in more than one year 2,982 460.28 136 308.53 3,118,768.81 Total Liabilities 3,547,456,60 153,166.98 3,700,623.58 1 0.00 0.00 DEFERRED INFLOWS OF RESOURCES Deferred Inflows of Resources 0.00 0.00 O.DO Deferred Inflows of Tax Resources 0.00 0.00 O.DO Total Deferred Inflows of Resources 0.00 0.00 0.00 O.DO 0.00 NET POSITION Net Investment in Capital Assets 3,557,932.22 222 702.18 3,780,634.40 Restricted for: 4,779,549.27 4,779,549.27 Debt Service 0.00 Bond Indenture Requirements 0.00 0.00 General Government 0.00 Public Safely 0.00 Public Works 0.00 Public Health 0.00 Culture/Recreation 0.00 (economic Development 0.00 Other. 0.00 Non-spendable other than Penn Fund 0.00 OAO Permanent Fund principal 1 0.001 1 Unrestricted 5,522 171.70 565 8W.0' 6 088,007.71 Total Net Position 13,859,653.19 788,538.19 14,648,191.38 0.001 0.00 9elrradret ewr ass MAO) -13- JEFFERSON COUNTY STATEMENT OF ACTIVITIES FISCAL YEAR ENDING JUNE 30 2014 Net Revenue and v rognun Revenues Chanps In Net Positron Charges for Operating Capital Primary Qovemrent Compo esn Units Services,Firms, Grants and Grams and Govemmemal Buslness-tvm FunctlonaMnognums Expsnsgs, Forfeitures,etc. CoMAbubons Contributions AotlWtes Activities Total Pdn"my goverment: Gomnmereal activities: General govemnerd 3,363,374.02 301 42825 142 118.00 0.00 2,919,627. 2,919,827. Pubic safety 2378495.09 1 457,516.74 72 .00 0.00 1 1,847,979.35 1847979.35 Pubic woft 1,968,203.51 1 45741.92 356026.00 0.00 1566,435.59 1,566435.59 Pubic hea6h 549 .42 1 52,519.90 75 650.00 0.00 421 090.52 421 090.52 Social and economic services 154.401251 0.00 18.456.00 0.00 (135,94525 135,94525 Cullum and rscreatlon 572,170.43 8, .00 71,128.00 6,667.00 485 479.43 (4B5.479.43) Flouelro'Community DMWmnt 23812422 0.00 0.00 0.00 238,124.22 238,12422 Conservation of Natural Resources 222 364.14 0.00 222 288.00 0.00 6.14 .14 merest on -term debt 53,650.19 106,609.00 0.00 0.00 52,958.81 52,958.81 Miscellaneous 6,1B4.00 0.00 0.00 0.00 (6,184.00) (6,184.00) Unallocated costs 0.00 0.00 O.OD Total gov vsnsntel activities 9,506,227.27 972,711.81 958,885.00 6,667.00 ,568,183.46 (7,568,183.46 eaN6ies: Hospital 0.00 0.00 Water 0.00 0.00 f Sewer 0.00 0.00 Sold Wasts/I.ardfii 871 637.31 809407.56 62,129.75 62,129.75 Ambutsnce 0.00 0.00 Akport 0.00 0.00 C astEkcbic 0.00 0.00 Total businesrtype setivltlss 871,537.31 809,407.66 0.00 0.00 0.00 62,129.75) 62,129.75 Total primary govemmerd 1013771764.58 1,782,119.37 958,665.00 8,667.00 ,568,183.46 62,129.75 7,630,313.21 Component Units: n Total component unie 0.00 0.00 0.00 0.00 .n a +" 0.00 0.00 General avenues: Props taxes 8053044.13 0.00 8153,044.13 Local option taxes 0.00 0.00 Licenses and paunills 13 149.00 13 149.00 Unrestricted FedereyState shared revenues 2,254 203.68 O.OD 2254 203.68 Unrestricted wants and contributions 0.00 0.00 UnresVlcW invesbnarn earnings 24,377.46 249.34 24 626.80 Miscellaneous 1 114 689.59 114 669.59 Gain on aeb Of tal assets 30,60929 0.00 30,6W29 Transfers 0.00 0.00 0.00 aVExtraordl items 220,101.00 46,039.11 174,061.89 0.00 Total general revenues and transfers 8,289,952.15 46,288.45 8,316.240.60 0.00 0.00 Cha in net position 701 768.69 15 841.30 685 927.39 0.00 0.00 Total net midon-July 1 2013 as p iously reported 13,157,885.10 819,911.99 13,977,797.08 Prior period 'ushmeras 0.00 15 532.50 15532.50 Total net position-J 1,2013 tae reateted 13,157,885.10 804 379.49 13,962,264.591 1 Taal net Bien-June 30,2014 1 13,859,653.79 788 538.19 14.W,191.981 0.00 EEEiAO JEFFERSON COUNTY BALANCE BNEET. . _ GOVERNMENT/LL FUNDS FISCAL YEAR ENDING JUNE 30,201{ Fulro/1000 F'u1M 8110 PvU IX NORTH 8310 RAR RC Ruttl 8800 DUYI181 FlA DI IN ObW rnm A1NettIN PARITY NO TIRD NNE TRUST 8011211D SUNTAI Oowrnnbnbl OevFud, l OWw19 ROM SAFETY 71RD IRTE TRUST PLT ROD MOUNTAIN FlalOa WnM ASSETS lmOW go,_elW case e0uivalenb 3311�208A1 99]93&16 1,000 B1.BB 2]908.21 111915.52 -__ .. 36009.38 2048058_ _2 W74W23__0822650._00 -.Im m f'?IlLO?W -..__ 700.00 _ _ _ 85000-_.-. 1860.00 _1m1R Inve40nenb _. _-�_ _ - 0.00- _ 0.00. RaemaeO Neeb: -10221 CeM YM CrlaOavwob - 9.850.81 -_ - - 2,288.853.81 38.573.15 ___.. 133]8381 2A77.08000 008.. . __ 0.00 106006 Vabdbna Mnbenbto(m d _-', - 0.00 0.00 _. Texlmasansnln9calvWb(nddelmrenca -_-_-. 116000 lor_u_ncalle-ww ---_ 255,230.031-_163.812.83 539,%].% -- 282.5'! _. -. 517,86020 320_407.68 _572.682.67 - AttomWlomer roceNades-(IWd __... 120000 aloxencatm urwoBxWAe] _ _ - 690.830.% -. _ _. 000 -. --690,930_55 131000 ON from Om el fun& 0.00 OAO ---19x006 Doelmmomdp_wemmanb 28,]OO.M_'._ _ 2018.32 - -- 8,15725-_ 66.480.011 i19000 _ _ /5OP224 _. _ --_-fA,916m _. -- _ 000 418.840.25 150000 Pia aPa 0.00 OrvI 0e 0.00 0.00 . 120000 d6x0/db _._ _ - 0.00 0.00 0.00 -- - .._.-- _- 0 __-_ Td11 A1eb- --_-- 2,838,875.12 %1,1%.M 1,681,107.0 - 20,100.70 3.410,317.1 O.Op 51,443.41 31,6M28 3920,873.92 12,826.788.87 _ DEFERRFDOUTF SOF RE8011RCE6 190000 DeblleO WOlowe d R.Ion-0 0 00. _ _-_' -._ _-_ _ - _ __. 0.00 - 0.00 DOemfO Oudimi,d Revd . .0.00 0.00 Tobl De1e11e/Oa of lbeeuleN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2002 IJABILIfEB 2m91 Wellanb(maw- - -_090 -_- 0.00 _GAO _.--. 090 0.00 ._0:00. x84000 CamxbAans/note WYaOb - __ _ 0.00 _-- 0.00 0200_ 0022..2200- - -. _205200 Ab61re0 Sbroet oeYads - 0.00 - 0.00 ---_- ... 0,30- _ - -..- --_ _. _ 206100- Omxaccrve00aYMNes... - - X300.30 _- 8801./8 ._.390 8.00 _ _ _ - 28,097.88 _ 415,64922 -- 211000 _ WWW_oOxlunOS --35252.88 _01087.294189{0.25 ' 21201 DUeboOw OOVSmmMb 0.00 0002__-0.00 DePO4lbprleda-_.. _. _ - __-_- - _ __- __. 0.00. 0.00 _ x18000 Revenuwff. __ hmft Ee 0.00 0.00 -- 2002_- -___ _- - _--- _ - ___ 239000 AMencee from alrorhMS 0.00 0.00 _ -2092-__ -_-.. ToYI tli06tlle 98.300.38 - ®.981.18 98,088.00 352,552.88 0.00 0.00 0.00 0.00 92,108.95 5191.17 DEFERRED INFLOWS OF RE90URM -+ 220000 DefeW bflmbd Re ,vw - 0020_ _ - 0000_ 0000__ __ _--_-_ 0220__. am 0.00 223000 Dw1lM mi dd Tax Revenue 2666. 153812.1 53855).% 292.57 517880.28 320407.88 572882.5! 235895292 Tebl ISO of P e 2%,238.1 153.912.1 538,567.56 28.57 0.00 0.00 517,81.28 320,402.1 5M,BR.57 2,358,952.82 FUND flN.ANCE3: - - 0.00 - 0.00 N _ 2220 _ 0000 GAO_ - 250200 Rpm - _ - -___- 2200 14881260 146,212.50- O W OWemmet -. Pum Safety - - _ 9B6fB131 _--__ _ -_ - - - _ 9%48421 CLAuWOMB 0200-j 997 91.81 _ -_ --_ 397 91.81 fLlwn aml Remestlon _-- 0200 j .-0000 - --. .. --.._ -_- _. _. _ ._ _.._ 20.00 _ Omer. oarwer,e4on.uwntwo.aeoe/vcsl _(82/772 75 J�)89171 -. _M5�1.13 281&.% 8250.820.95 _ I- - 26m00 CannObO _ _ _ _ __- 2000- _ 0000 -__ _._ 0.00 0.00- Crnmaleevemment -. - 0.00 Pubdc 0 -- __. _ -0.00 PuNl4 Web _ _ 0.00 - -- 0000 -- -- Watn and Racnmbn 0.00 261E00 AwIgned _.- - - _- 0.00 - _0.00. 0.00 0.00 0.00 - -0)1000 lYim1�0e0 395.]1 _- 1 2 1.1 5159 7.61 ToW WnB SIMI. .395.71 387231.81 985AIM 1 4,]41.75 A78.317.99 0. 72,51. 3 28,160.68 29%,SDIAO 8933.1]8.1 -- -TabIWM�11 ea,Li�3Yilo�sd Reaaraeen/RIM S/bme 2,10.875.12 %1105.72 1 ,10ST7 20,100.]8 91]8,317.1 0.00 580,113.11 318,87226 3,R0,979.R 4eeG�1 WVM aM PPI� _ROOM IaIpEVYnYMnW adYMlee In meW4tNd_a Me _ _ - _ __ __ -_ QPIW aeeb Itle/111 W BdNNp a0.IldeaNNe aro not l5neneb t _4735 185 �smnNll _. - _. -.pllsr 141104elm uleb ale mS eva/Wbb pay WmlMgalbO - _ - le aM,MWda dby ffa11e0 ft w,n Of hn06. .R PvAftg lunO Vw b Ols aebq dsomb fords ro ill�web WWII*M 172 Nlbmal saMx hrbA am Ntlu0e81n edN6Neb Ob I --T- emmeFMtlssWSmantdnd o40on. TOW A1aeb � 21819.42 TOW i -- -. _ _- Net emabt eloeebOb WYwtQpelememd acMNbs 1 _-_ _ -_1 0.00 240066.79 -- bml OOnb 1ve Irot Jlle 9172 -- -- -_ _ lnow Tt7e6Pdbl6ale161Mamw m telulN -.--__ IM psban 01 gmamenlW eaMOe _ --- 1 JEFFERSON COUNTY STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FISCAL YEAR ENDING JUNE 3D 2014 major Funds Fund#1000 Fund#2110 Fund#2300 Fund 92310 Fund#2896 Fund#2900 Fund#3500 Fund#3801 DOW Total Account PUBLIC TIFlD HARD ROCK SOUTH HILLS MOUNTAIN GovammerHal GOVOMMOMal Number Description General ROAD SAFETY DISTRICT MINE TRUST PILT RSID RSID Funds Funds REVENUES 9100110' 383000 Tams/assessments 1591675.78 513573.35 1472281.28 64451.95 58750.64 38300.14 2A55.723.24 6.994636.38 320000 Licenses and permits 2149.00 450.00 1066000 13,149.00 330000 Imemovernmental revenues 1,229,044.35 492 581.63 311 870.63 298,e32.90 887 406.17 3,219AW.88 310000 Cha es far services 178895.24 1 45741.92 457516.74 1 188024.90 850978.80 350000 Flnes and forfeitures j2,369.980.61 80 18 524.41 121 733.01 3e000D MlecellaneouS 88 9933.83 20781.82 443.74 561.32 114669.59 370000 Investment and eami 03 9324.72 111.73 60.62 1210.46 24377.46 0.00 Total Revenues 88 1,081,830.73 2,262,880.47 64,896.69 307,957.62 0.00 58.862.37 38,380.88 3,402,100-50 10.339,079.92 EXPENDITURES Current 410000 General emnent 1316.50 441664.03 2812961.14 420000 Pubik se 09 2117387.91 20747.27 2211827.27 430000 Public works 0.00 1153893.30 1 100388.62 613026.07 1867307.99 440000 PWNk heatih 41298.92 508913.33 545212.25 45MM Social and economic services 21 270.00 1 132 955.99 154 225.99 480000 Culture and recreation 0.00 580 759.10 560 759.10 470000 Housing and community development 0.00 132 807.70 105 036.89 237 844.59 480000 Con eervatkn of natural resources 0.00 222 384.14 222 354.14 49= Debt Service: P Principal 29,5w.98 36 000.00 55 000.00 37,697.3D 157 207.28 Interest 1,987.14 5,561.76 25 662.50 16 862.60 4.576.29 53,6W.19 0.00 W outlav 25.825-00 130 000.00 30 967.88 244 808.37 431 391.25 500000 Internal Services 0.00 510000 Miscellaneous 0.00 6,184.00 6.184.00 Total Expenditures 2,583,583.74 1,285,209.60 2,148,345.79 105,950.38 132,807.70 0.00 80,862.50 70,882.60 2,896,532.78 9,253.936.19 Excess of revenues(under) &Xpe ndltures 578.628.14 223,379.07 114,534.68 41,054.69 175,149.92 0.00 1,800.13 32,501.84 505,567.72 1,075,144.73 OTHER FINANCING SOURCES(USES): 3eimomo Bonds issued 0.00 0.00 0.00 301010/40 Discount on bonds Issued 0.00 0.00 0.00 391050 Inception of I lease 0.00 0.00 0.00 39,o7o NoteaftansAntaroap issued 0.00 0.00 0.00 302010 Sale of Capital assets 0.00 35118.29 0.00 36118.29 383000 Transfers In 782 795.83 249 924.82 95 217.16 1 180173.01 1,308,111.112 521000 Transfers out Enter u negative) 928 554.04 60 013.00 388 898.54) (1,37-7,465.58 394000 Special Items-revenue 0.00 0.00 0.00 395o00 Extraordinary Items-revenue 0.00 0.00 0.00 524000 Spedal Items-e rMHure(Negative) 0.00 0.00 0.00 525000 Extmon0ne Items-e ture N etiv 220101.00 0.00 220101.00 Total other flnencing sources(uses) 365,858.21 249.924.62 130,335.45 0.00 80,013.00 0.00 0.00 0.00 208,725.53 254,336.4 Not change In fund balances 212,769.93 26,545.75 244,870.13 41,054.69 115,136.92 0.00 (1,800.13 32,501.84 298,842.19 820,808.28 Fund balances-July 1,2013 as re ously reported 2,131,565.78 370.585.88 740,614.08 283,890.06 3,361,181.07 74,383.26 58,986.42 2,658,662.21 9,112,368.62 Prior period adjustments 0.00 0.00 0.00 Fund balances-July 1,2013 as restated 2,131,565.78 370685.86 740,614.08 283,690.06 3,381,181.07 0.00 74,393.26 58,966.42 2,658,662.21 9,112,358.62 Fund balances-June 30,2014 2344,335.71 397231.61 985484.21 324744.76 3478317.99 1 0.00 1 72,583.131 25.464.581 2,955,504.40 1 9,933,176.88 JEFFERSON COUNTY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FISCAL YEAR ENDING JUNE 30,2014 Net change in fund balances-total governmental funds (page 16) 820,808.26 Amounts reported for governmental activities in the statement of activities(page )are different because: Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets: Capital assets purchased 431,391.25 Depreciation expense (325,466.42) In the Statement of Activities,the loss or gain on the sale or disposal of capital assets is recognized. The fund financial statements recognize only the proceeds from the sale of these assets: Gain(loss)on the disposal of capital assets 30,609.29 Proceeds from the sale of capital assets (35,118.29) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds: Donated capital assets Long-term receivables(deferred revenue) 58,407.75 Long-term debt proceeds provide current financial resources to the governmental funds, but issuing debt increases long-term liabilities in the statement of net position: Capital lease proceeds 0.00 Bond sale proceeds 0.00 0.00 Repayment of debt principal is and expenditure in the governmental funds,but the repayment reduces long-term debt In the Statement of Net Position: Capital lease obligation principal payments Long-term loan/contract principal payments Long-term bond principal payments 157,207.28 The change in other post employment benefits is reported as an expense on the Statement of Activities,but is not reported as an expenditure on the Statement of Revenues,Expenditures and Changes in Fund Balance: (411,156.00) Internal service funds are used by management to charge the costs of certain activities, such as insurance and data processing,to individual funds. The net revenue of the internal service funds Is reported with the governmental activities of the govemment-wide statement of activities net of the amounts allocated to business-type activities. Change in net position (16,151.24) Net of amount allocated to business-typetextemal activities 0.00 0.00 (16,151.24) Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds Accrued compensated absenses (8,763.19) Change In Net Position In Governmental Activities 701,768.69 JEFFERSON COUNTY STATEMENT OF NET POSITION PROPRIETARY FUNDS FISCAL YEAR ENDING JUNE 30,2TO14 Govemmsntal But AWvilla Ac1NMn major must wft Funds Nanmalor ACCOUot Fund#5410 Fund# Fund# Fund/ Internal Number Des ion SOLID WASTE None Name Noma Funds Totals Service ASSETS Current Assets 101000 Ceelt and cent equitylands 533,94221 0.00 533,94221 0.00 109000 Petty Can 0.00 0.00 0.00 101100 Yrvmbarb al few value 0.00 0.00 OAO Tadmemanent receivable(net ol all w for 110000 uncolecabks) 114,701.97 0.00 114,701.97 0.00 Accmrftl Wrecewabla-Ina of abwanoe fa 120000 us:oleclDles 90.00 0.00 90.00 0.00 191000 Due from other furls 1 0.00 0.00 0.00 132000 Due front Ricer 0.00 0.00 0.00 141000 Prepaid expense 0.00 0.00 0.00 150000 Irrveraorlse 0.00 0.00 0.00 Tutsl Currant Assets 648,734.18 0.00 0.00 0.00 0.00 648.734.18 0.00 Nulmnwd Assets Restricted Assets: 1022M Can and Cmh equivalril, 70266AI 0.00 70,266.91 1 0.00 102300 Yrveebnmb 0.00 0.00 0.00 133000 Advancm to o/lerfuuds 0.00 0.00 0.00 170000 Omadebb 0.00 0.00 0.00 MOM Capital aesea: Land 59.389.00 1 0.00 59399.00 0.00 Co amucdDn In progresti 0.00 0.00 0.00 BUIldimp OAO 0.00 323,195.43 enable otherdan bUildloga 364,588.48 0.00 364,588.48 0.00 Macrinery and 460540.72 OAO 460840.72 37564.00 MraebuGUe 0.00 0.00 0.00 Lem: acoumubtetl 662126.02 0.00 662126.02 97140.01 Cappal asmb-net of aavnubtsd depreciation 222,702.18 OAO 0.00 0.00 0.00 222,702.18 0.00 Taal Nmw ant Assets 292,970.99 0.00 TOO 0.00 0.00 292,970.99 263,619.42 Total ASMIS 941,705.17 0.00 0.00 0.00 0.00 941,705.17 263,619.42 DEFERRED OUTFLOWS OF RESOURCES 190000 Deterred Outlt w of Rmaucm 0.00 0.00 0.00 0.00 0.00 0.00 TWI Deterred Outlbws of ftsscurces 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LIIIBRlIIES Current Liabilities 202100 Aadba payable 0.00 OAO 0.00 2.79100 JudWnents pffyable 0.00 0.001 0.00 204000 COnlnlcks erarnClm 0.00 0.00 0.00 2o5200 Matured Merest 0.00 0.00 0.00 206100 Ogler eatlnued payabift 11,143.70 1 1 0.00 11,143.70 3,542.10 200100 Carperasted abaenDes 5,714.75 0.00 5,714.75 3,00323 211000 Dm b Olaf furKb 0.00 0.00 0.00 212DDD Dm b o91ef gooignmeres 0.00 0.00 0.00 214000 DaPOOM PGVabl9 0.00 0.00 0.00 Mono Reverbm cdbcled in advance 0.00 0.00 0.00 Total Current LMINIRIM 16,85845 0.00 0.00 0.00 0.00 16,858A5 6,545.33 Noncurrent LbbllSles 231000 Bode MOM 0.00 0.00 0.00 23MM Advance barn otnerluMa 0.00 0.00 0.00 234000 JudgMerds 0.00 0.00 0.00 235000 Camactallo&WMm payable 0.00 400 0.00 23WW CWMWVOStd0MX9 Cafe caeb 0.00 0.00 0.00 238000 OPEBI-left 103925.00 0.00 103626.00 0.00 23MM Corpereafed abmuom 32383.53 0.00 92983.53 17418.30 Total NancarWd LleblmlN 138,306.53 0.00 0.00 0.00 0.00 136,308.53 17,018.30 Total Llab#flNa 153,166.98 0.00 0.00 0.00 0.00 153,166.98 23,563.63 DEFERRED INFLOWS OF RESOURCES 220000 Deterred Inflows of Resources 0.00 0.00 OAO 22u Deferred Mbwe of Resources 0.00 0100 0.00 Total Deferred a floes of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 NET POBRpN Net MealmeMmM In Capital Assets 222 702.18 0.00 0.00 0.00 0.00 222 702.18 263.619A2 Rmaicfed for. 0.00 0.00 0.00 0.00 0.00 0.00 0.01) 0.00 0.00 0.00 UnfamlCad 505,836.01 0.00 OAO 0.00 0.00 565,836.01 23,589. Total Nat PoaNlon 788.538.19 0.00 0.00 0.00 0.00 788,538.19 240,055.79 srwe+a pnuaf sax aaC eras MVI are I avo RBmnCSetbrub government-wide statement of rrel posklorr. b rdkG ere maWOadone of Memo service f ends sC1NBm raYbd to enlafpriee funds 0.00 Nst pceMen rK bnpNlass4ype acuvmn 788,536.19 -1& JEFFERSON COUNTY STATEMENT OF REVENUES EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FISCAL YEAR ENDING JUNE 30 2014 Gowmulnfal Sold ACUVMn ActivkNs MaW Ents,xW Funds !12 or Amount Fund#5410 Fund 0 Fund 4 Fund a Entertains Internal Number Dowoption SOLID WASTE Nams Nnrrre Hams Funds Totals Service OPERATING REVENUES 340000 ChaMm for sonets 20899.60 0.00 20,1599.80 80AS721 301000 Miscellaneous revenues 930.98 0.00 930.98 18244.18 W3000 Special assaaaments 787776.98 0.00 787778.98 0.00 0.00 0.00 Total Operating Revenues 509.407.58 0.00 0.00 0.00 0.00 509,40758 105,131.39 OPERATING EXPENSES 100 Pemonal services R23,537.98 0.00 476,381.80 145 503.97 200 S 0.00 111174.84 18,028.00 300 Pudlase0 sonnets 0.00 230,514.47 11,168.57 400 melsdals 0.00 0.00 0.00 500 Fuzed s 0.00 23,537.96 7,680.70 810 LoearSad debt epense 0.00 0.00 0.00 830 DopmMon 29.928.64 0.00 29.928.64 5,279.15 0.00 0.00 Total Operating Expw- 871,537.31 0.00 0.00 0.00 0.00 871,537.31 190,538.39 Onardfino Inmrne(Loss) 82129.75 0.00 0.00 0000 0.00 62,129.75 85,505.00 NONOPERATING REVENUES(EXPENSES) k�mo:oo TexeShUMMIasmem revenue OAO 0.00 0.00 hs revenue 0.00 0.00 0.00 into ovemmental reverse 0.00 0.00 0.00 Internal revenue 249.34 0.00 249.34 0.00 392030 GaMLoss on Sale ofCaphal Assets i negaswel 0.00 0.00 0.00 49M Debt snnkn Merest Enter 89 0.00 0.00 0.00 384000 Special hems-revenue 0.00 0.00 O.OD 385000 EAraor&wy hems-revenue 48039.11 0.00 48,039.11 0.00 524000 Spqdpi Roma-e ender as 0.00 D.00 0.00 525000 Ezaaurd hems-e nee enter as negabwel 0.00 0.00 0.00 TOW NODADIMating FISVIN WS(EZpenves) 46288.45 0.00 0.00 0.00 0.00 48268.45 0.00 Irlcarrle haere ccnmbWNre and sanslors 15,841.30 0.00 0.00 0.00 0.00 15,841.30 85505.00 capsai contrlwtions 0.00 0.00 0.00 TransiOe in Von) 0.00 0.00 69,353.76 Changainnelpoefflon 15,841.30 0.00 0.00 0.00 0100 15,841.30 16.15124 Total net position-J 1 2013 as 819,911.99 0.00 819,911.99 256 .03 Prior penod 04usMenls 15532.50 0.00 15, NJ 0.00 Toted net Political-July 1,2013 ae restated 80CMA9 0.00 0.00 0.00 0.00 8041379A9 2M207A3 ToW not posllon-Jere 30,2014 788536.19 0.00 0.00 0.00 01)0 766,538.19 240 .79 7777f7 1 Pmoncleuon to 9 d ac#VN99: ueMem to reflect#re careaYlaeon of internal senate had aciNhes related to wdemdee hMa 0 Chrge In Mt position of husinnow ps aedtltes 15,841.30 -la JEFFERSON COUNTY STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FISCAL YEAR ENDING JUNE 2014 Goverrerrsrrtal AetivAlea Ae1NaM sY Fantle Norvcelor Funcf8/1 Furor( Food Fundf Yrtemal Description SOLD WASTE Neme Neme Name Funds Totals Service CASH FLOWS FROM OPERATING ACTIVITIES Cast,received ircrn customns 809351.28 0.00 0.00 a00 508.35128 0.00 Caen paid raw iers (365,227.071 0.00 0.00 1100 365.227. 36,923.16 Cash paid m 444.211126 0.00 0.00 0.00 44421028 (l .11 Cash received+rpn inlerlund services provided 0.W 0.00 105.131.39 Cash paid for InleduM services used 1100 0.00 0.00 MM ash pwl0ed(w adl 96.06 0.00 0.00 0.00 1100 86.05 (74.eW.On ACTWITIES Travelers frown M owner funds 0.00 0.00 0.00 0.00 0.00 80.353.76 Advarwes from to other funds 0.00 0.00 0.00 Subsides frown lams and odw gmerrurreft 0.00 0.00 0.00 0.00 0.00 NO can provided(used)by aptsl end raaMd muu d acavPoea Qao 0.00 0.00 0.00 1100 0.00 89.353.75 M FINANCING ACTIVITIES Proceeds Ircrn debt 1 0.00 0.00 0.00 Omer recei 46,039.11 0.00 0.00 0.00 MAD 4S039.11 0.00 Purclusealacuu1sidonloonstruclion a caiM assets 0.00 0.00 0.00 Principal on dabl Enter as a 0.00 0.00 0.00 Inrereal paid on debt a 1100 0.00 0.00 Q00 0.00 0.00 0.00 Capital Issue darn payment MAD 0,001 0.00 Proceeds from Sales Of CaPftW assent O.OD 0.001 0.00 NM cash provided(used)by capital and related finencim adivfflm 46,039.11 0.00 0.00 0.00 0.00 46.039.11 gS.337.11 CASH FLOWS FROM INVESTING ACTIVITIES Proceeds frown sales d imvsbneme 0.00 0.00 Purdutse d imesmienla Enter ea e 0.00 0.00 Interest earl 249.34 0.00 0.00 0.00 249.34 Not can provided(used) investing activities 249.34 0.00 0.00 0.00 0.00 249.34 Nei increase decrease in Cash end cash equivalents 202.40 0.00 0.00 MW 0.00 46.202.40 Cash and cash egavalema-Jul 1.2013 568.008.62 0.00 558.008.62 Cash end cash avaleme-June 30.2014 004211.02 0.00 0.00 0.00 0.00 604211.02 Reconcillotlon of operaft moms provided 0 net cash used by operating aMIVI1IM: Onerafina income 62 129.75 0.00 0.00 0.00 0.00 62.129.75 85.506.00 AdWetmeaM to re onscle opere0n9 Mcorne to rM cash provided used ac&Mn Depreciation expense 29.928.64 0.00 0.00 0.00 28,928.64 8.279.15 Increase Decrease In accounts receivaMe 5828 0.00 56.28 Q00 Increase Docreeae In Interoovennaverstal receHeaes 0-00 0.00 1100 Increase Decrease in doe from other finds 0.00 0.001 0.00 Increase In Mlonanoe for uccllecsble accounts, 0.00 0.001 0.00 (Increase)decrease a inventories 0.00 0.001 0.00 Increase decrease In premd Items 0.00 0.00 0.00 Increase decrease Mpntamer deposits MOO 0.00 1100 Increase decrease In accom, a 31,934.33 0.00 3193433 0.00 Increase decrease M conperwaied absMKe6 pay. 237.01 0.00 237.01 1.783.15 Increase decrease M irdergovernwriantal payables 0.00 0.00 771.70 Increase decrease)in due to other herds 0.00 0.00 0.00 TONI agIntmos, 82.043.70 0.00 0.00 0.00 0.00 62 043.70 10.614.00 HM own provided(usedi by operaling activities 66.06 0.00 0.00 0.00 0.00 85.05 7459LOD Norrash invenrldrV,Capital,mind finswing aderMtse: Borrowing antler Issue 0.00 0.00 0.00 CoMdbudonsd assets frown 0.00 0.00 0.00 Purchase,of equiproant on apcaMt 0.00 1100 0.00 hlcreeaein fair valcealaeaMenM 0.00 0.00 0.00 Capital Beset IMdeirs 0.00 aW 0.00 -20- JEFFERSON COUNTY STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS FISCAL YEAR ENDING JUNE 30 2014 Trust Funds Agency Funds Pension Investment Private Purpose Account Trust Funds Trust Funds Trust Furls Agency Composite Number Description (7000-7005) (7006.7009) (7010.7099) (7100-7999 ASSETS 101000 Cash and cash equivalents 9,497,035.00 20,856.17 584 927.45 Receivables: 110000 Tadassessment receivable net of allowance for uncollecdbles 2,826,250.76 Vow matother receivables- net of alonvance for 120000 uncollectibles 126000 Interest receivable 101100 Investments at fair value N Total Assets 0.00 9,497,035.00 20,856.17 3,411,178.21 190000 Deterred Outflows of Resources LIABILITIES 201100 Warrants payable 1357528.21 202100 Acrounts payable 203100 Judgm ants payable 204100 Contracts payable 211000 Due to other funds 21 890.52 212000 Due to other governments 2,053,650.00 216000 Revenues Collected in Advance Total Liabilities 0.00 0.00 21,890.52 3,411,17821 A rred Inflows of Resources POSITION in host for pension benefits and other purposes 0.00 9,497,035.00, 1034.35 JEFFERSON COUNTY STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS FISCAL YEAR ENDING JUNE 30, 2014 Trust Funds Pension Investment Private Purpose Account Trust Funds Trust Funds Trust Funds Number Description (7000-7005) (7006-7009) (7010-7099 ADDITIONS: 310000 Tax revenue 330000 intergovernmental revenue 360000 Miscellaneous revenue 370000 Investment earnings 18,118.00 366000 Contributions to pension plan 366000 Contributions to investment trust 12,769,545.00 28 399.92 Total Additions 0.00 12,787,663.00 26,399.92 DEDUCTIONS: Administrative expenses Refunds of contributions Benefit payments Distribution of investments 12,414,052.00 33,314.33 Due to other funds Due to other governments Total Deductions 0.00 12,414,052.00 33,314.33 Change in net positio n 0.00 373,611.00 (6,914.41) Total net position-July 1,2013 as previously reported 9,123,424.00 5,880-06 Prior period adjustments Total net position-July 1,2013 as restated 0.00 9,123,424.00 5,880.06 Total net position-June 30,2014 o.001 9,497,035.00 1 034.35 JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reaortina Entity The government adopted the provision of GASB Statement No.65, Items Previously Reported as Assets and Liabilities in the 2014 fiscal year. This Statement results in presentation changes due to the reclassification,as deferred outflows of resources or deferred inflows of resources,certain items that were previously reported as assets and liabilities,and reclassification,as outflows of resources(expenses)and inflows of resources (revenues),certain items that were previously reported as assets and liabilities. 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 governments operations. Each discretely presented component unit is reported in a separate column in the govemment-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 position and the statement of changes in net position)report information on all of the nonfiduciary activities of the primary government and its component units. For the most part,the effect of interfund activity has been removed from these statements. Governmental activities,which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities,which rely to a significant extent on fees and charges for support. Likewise,the primary government is reported separately from certain legally separate component units for which the primary governments is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues.Direct expenses are those that are clearly identifiable with a specific function. Program revenues include: 1)charges to customers who purchase, use,or directly benefit from goods, services,or privileges provided by a given function and 2)grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds,and fiduciary funds,even though the latter are excluded from the government-wide statements. Major individual governmental funds and major individual enterprise funds are reported in separate columns in the fund financial statements. -23- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 7. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. C. Measurement focus basis of accounting and financial statement oresentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose,the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred,as under accrual accounting. However,debt service expenditures,as well as expenditures related to compensated absences and claims and judgments,are recorded only when payment is due. Property taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Taxes and assessments receivable remaining uncollected at year end are offset by deferred taxtassessment revenue,a deferred inflow of resources,since they are not available to pay liabilities of the current period. Both financial statements presented on the accrual basis of accounting and the modified accrual basis of accounting recognize grants and similar items, pending purely routine requirements such as filing reimbursement and/or progress reports,where all eligibility requirements imposed by the provider have been met,other than time requirements, as revenue in the current period. Grants and similar items received prior to meeting time requirements but after all eligibility requirements are met,are recognized as deferred inflows of resources until use is required or first permitted. 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 No.TIFID District Fund-This is the district's TIFID operating fund. It accounts for all financial resources of the No.TIFID District fund. Hard Rock Mine 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 Fund-This is the district's RSID debt service fund. It accounts for all financial resources of the debt service fund. Saddle Mountain RSID Fund-This is the district's RSID debt service 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 nonoperaling 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. Fiduciary Funds Trust&Agency Funds-Used to account for assets held by the County in a trustee capacity or as an agent for individuals,private organizations,other governments, and/or other funds. These may include(a)expendable trust funds, (b)nonexpendable trust funds, (c)pension trust funds and(d)agency funds. -24- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 7. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-cont. C. Measurement focus,basis of acaountlna.and financial statement presentation-conL The Governmental Accounting Standards Board(GASB)issued Statement No.62.The Statement codifies the requirements of all pre-November 30, 1989 FASB and AICPA pronouncements that apply to state and local governments. Both the govemment-wide and proprietary fund financial statements follow the guidance of the Governmental Accounting Standards Board.Governments can continue to apply,as other accounting literature,post-November 30, 1989 FASB pronouncements that do not conflict with or contradict GASB pronouncements,including Statement No.62.The govemmem has adopted the provisions of GASB Statement No.62. 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 govemment's intemal 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,deferred outlflows of resources,liabilities,deferred lutflows of resources,and fund balance/not owltion 1. Deposits and Investments The 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 Local Government 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 totfrom other funds'(i.e.,the current portion of interfund bans)or"advances to#rom other funds'(i.e.,the non-current portion of interfund loans). Advances between funds are not available for appropriation and are not expendable available financial resources. Accounts receivables are shown net of allowance for uncollecfibles. Property tax receivables are offset by a deferred Inflow account 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. Inventory 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 govemment-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- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30,2014 1. SUMMARY OF SIGWICANT ACCOUNrWG POLICIES-aem- D. Assets.Ilebtfttes.and net position or equity.gonL S. Capl41 serifs Capfu assets,which Include,property,plant,equipment,and infrastructure asses(e.g.,roads,bridges,sidewalks,curbs,etc),are reported in the applicable governmental or Mrekless-type activities columns in the govemment-wNe financial staters s. Capital assets,other than Infrastructure assets,are defined by the Local Govemment as assets with an Initial cost of more than$15,000.000 and an estimated useful life In excess of one year. Such assets are recorded at h®toriml cast w estimated historical Cost t purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The casts of normal makmenarce and repairs that do rot add to the value of he asset or materially extend assets ayes are not capllsMred. Property,plan,and equipment of the primary government,as well as the component units,is depreciated uskrg the straight Ana method over the following estimated useful Wes: Assets YM BuYdkgs 50 Building inprwements 50 Public domain infrastructure 40 System Infrastructure 25 Vehicles 7 Equipment other than vehicles 25 Ogee equipment 5 Computer equipment 3 S.Deterred ouMbws of rseouroes Deferred outlbw of resources is a financial statement element.A deferred oudk w of resources is a consumption of not assets by he government that is applicable to a Knee reporting period.The government-wide statement of net position,Proprietary fund statement of net position. and governmental fund balance sleet report a separate section for deferred outflows of resources.Deterred outflows of resources may be disclosed on to face of the financial statements.in tie rotes to the fserrcial statements,w a combination of both. Deferred outflows of resources not disclosed on the face of the 5nencial statements are as follows: Description: Amount; 7.Compensated absences As required by State low,the Local Government slows for employees to accumulate earned but unused vacation and sick leave benefits. Unwed vacation leave benefits are 100 percent payable upon termination and 1/4 of unused sick leave benefis are payable upon termination. Such amass 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 to govemmental funds on he modified accrual bass of accountrg and expenses for vacation and sick leave benefits are recorded when accred in the proprietary hxds on ore full accrual bass of accounting. & Long-tenmobggalens In the government-wile srenosl statements,and proprietary fund types In the fund finencsl statements,to g-term debt and other long-term obligations are reported as lobWtles in the applicable governments!activities,business-type activities,w proprietary fund type statement of natposdon. Bond premksre ant discounts,se well as Issuance costs,are deferred and amortized over de tie of de bond issue wing the etecWe imaest method. Sonds payable are reported net of he applicable bond premkim or dscount Bond issuance costs are reported as deferred charges and amortized over to term of to related debt In he fund Grencial statements.govemnemal had Was recognize bond Premiums and discounts.as vial as bond Issuance costs,durkng he current period. The fase amount of debt Issued is reported as oiler financing sasses. Premlums received on debt Issuances are reported as other financing sasses while discounts on debt"once are reported as oiler immciing uses. Issuance costs,whether or not withheld from to actual debt proceeds received,are reported as debt service expenditures. 9.Deterred Inflows of Roommates A deferred Inflow of resources Is an aqusMon of net asses by the government that is applicable to a fusee repatkng period.The government-wide statement of net posMlon,proprietary fund stalemated net portion.and governmental lurid balance sheet report a separate section for deferred Monts of resources.Deferred Inflows of resources may be disclosed on he face of the financial statements,In to noes to the financial statements, or a combination of both.Deferred Mknve of resources not dsctwed on the face of he gnaresl statements are as slows: Descrplom: Amount: -26- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 10. Fund balanceMat Poshlon Governmental Accounting Standards Board(GASB)Statement No.54 requires presentation of governmental fund balances by specific purpose. In the governmental fund financial statements,the fund balance chwif catIons are presented either discretely or in the aggregate for the following fund balance classifications:non-spendable,restricted,committed,assigned and unassigned. GASB Statement No.63 resulted In presentation changes in the government-wide and proprietary fund financial statements.Among other changes,equity is classified as'net position'.Components of net position are net investment in capital assets,restricted, and unrestricted.See notes J and K for further information. 11.Net Position significantly Impacted by Deferred Outflows or Deferred Inflows of Resources. GASB 53 requires disclosure of any deferrals that have a significant impact on Net Position. (Disclose here any deferrals that have a significant effect on Net Position) 2. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance shoat and the government-wide statement of net position The governmental fund balance sheet includes a reconciliation between fund balance-total governmental funds and net position-governmental activities as reported in the govemment-wide statement of net position. (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 position of governmental activities as reported in the government-wide statement of aativftles. (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 position and the government-wide statement of net position. The proprietary fund statement of net position includes a reconciliation between net position-total enterprise hinds and net position of business- type activities as reported in the government-wide statement of net position. (Disclose here any element of that reconciliation which may require further analysis for the reader to understand) -27- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 3. COMPUANCE AND ACCOUNTABILITY A. Budgetary Information The Local Government 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 first Thursday after the first Tuesday in September or within 30 calendar days of the receipt of the certified taxable valuations from the Department of Revenue. The Local Government 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 fund level) C. Deficit fund eguity (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- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 4. DETAILED NOTES ON ALL FUNDS A. Deposits and Investments As of June 30,2014,the government had the following investments: Weighed Average Investment Type Fair Value Maturity(Years) U.S.Treasuries $2,287,886.45 Repurchase Agreements $203,276.29 State Short-Term Investment Pool(STIP) $15,486,659.43 Total fair value 17,977,822.17 Portfolio weighted average maturity Interest rate risk. In accordance with its investment policy,the local government manages its exposure to declines in fair values by limiting the weighted average maturity of its investment portfolio to less than one year. Credit risk. State law authorizes the local government to invest in the State Short-Term Investment Pod(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 local government's 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 local government 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 7-6206, MCA severely limit the types of investments and time deposits which are permitted by the local government.Compliance with these statutes minimizes the local government's custodial credit risk. B. Interfund receivables and pavables The due fromladvanc:e from other funds and due toladvance to other funds oonsist(s)of the following: Account Number Account 21 XXXI233XXX Due from Fund 231 352552.96 Due to Fund 2895 352552.96 Due from Fund 2371 125.18 Due to Fund 2900 125.18 Due from Fund 2510 5543.25 Due to Fund 2 5543.25 Due from Fund 2512 21283.49 Due to Fund 2900 21283.49 Due from Fund 2514 8431.07 Due to Fund 2900 8431.07 Due from Fund 2598 21065.05 Due to Fund 2895 21065.05 Due from Fund 2866 7500.00 Due to Fund 2900 7500.00 Due from Fund 2978 2139.25 Due to Fund 2900 2139.25 Due from Fund 7030 21890.52 Due to Fund 1000 21890.52 1 total Due From Mar Funds 440530.77 ct ue From Other Funds 440530.77 -29- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 4. DETAILED NOTES ON ALL FUNDS-Cont. C. Capital assets Capital asset activity for the fiscal year ended June 30,2014 was as follows: Beginning Ending Balance Increases Decreases Balance Govemmental activities: Capital assets not being depreciated Land 114,230.00 0.00 0.00 114,230.00 Construction in progress 0.00 0.00 0.00 0.00 Total capital assets not being depreciated 114,230.00 0.00 0.00 114,230.00 Capital assets being depreciated Buildings 3,608.364.75 260,071.35 0.00 3,868,436.10 tntangiblesly o of ant 0.00 0.00 0.00 0.00 Improvements other than buildings 770,105.53 76,989.20 0.00 847,094.73 Machinery and equipment 3,991,830.51 94,330.70 (74,957.40) 4,011,203.81 Infrastructure 0.00 0.00 0.00 0.00 Total capital assets being depreciated 8,370,300.79 431,391.25 (74,957.40) 8,726,734.64 Less accumulated depreciation for: Buildings (1,803,154.61) 0.00 (48,186.86) (1,851,341.47) IntangiblesAvorks of art 0.00 0.00 0.00 0.00 Improvements other than buildings (61,370.97) 0.00 (29,094.33) (90,465.30) Machinery and equipment (1,986,088.79) 70,447.80 (248,185.23) (2,163,826.22) Infrastructure 0.00 0.00 0.00 0.00 Total accumulated depreciation (3,850,614.37) 70,447.80 (325,466.42) (4,105,632.99) Total capital assets being depreciated 4,519,686.42 501,839.05 (400,423.82) 4,621,101.65 Governmental activities capital assets net 4,633,916.42 501,839.05 (400,423.82) 4,735,331.65 Business-type activities: Capital assets not being depreciated 0.00 Land 59,399.00 59.399.00 Construction in progress 0.00 Total capital assets not being depreciated 59,399.00 0.00 0.00 59,399.00 Capital assets being depreciated Buildings and system 0.00 IntangiblesAvorks of art 0.00 Improvements other than buildings 364,588.48 364,588.48 Machinery and equipment 460,840.72 460,840.72 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 825,429.20 0.00 0.00 825,429.20 Lass accumulated depreciation for: Buildings and system 0.00 Intangibles/works of art 0.00 improvements other than buildings (341,284.19) (11,458.00) (352,722.19) Machinery and equipment (280,933.19) (18,470.64) (309,403.83) 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 (632,197.38) 0400 (29,928.64) (662,126.02) Total capital assets being depreciated 193,231.82 0.00 (29,928.64) 163,303.18 Business-type activities capital assets net 252,630.82 0.00 (29,928.64) 712.702.18 Balance check with page 18: 0.00 -30- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 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 51,122.93 Public safety 162,271.23 Public works 100,192.07 Public health 784.38 Social and economic services 0.00 Culture and recreation 11,095.81 Housing and community development 0.00 Conservation of natural resources 0.00 Uncatagorized 0.00 Total depreciation expense-governmental activities 325,466.42 Business-type activities: Water utilities Sewer utilities Solid Waste services 29,928.64 Ambulance services Total depreciation expense-business-type activities 29,928.64 D. Ooeratlna leases The Local Government leases facilities and equipment under noncancelable operating lease arrangements. Total costs of the leases for the fiscal year ended June 30,2014 were$5940.00 for the year. The future minimum lease payments for these leases are as follows: Year ending June 30,2014 Amount 2015 5,940.00 Expires Jan. 2016 3,465.00 Total 9,405.00 E. Long-term debt The Local Government has assumed the following long-term debt 1. General Obligation Bonds Bonds payable at June 30,2014 are comprised of the following issues: Issue Interest Tenn of Final Bonds Outstanding Annual Purpose DIft Rate wears maturity issued June 30.2014 serial payment Total G.O.Bonds 0 0 0 -31- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 4. DETAILED NOTES ON ALL FUNDS-cont. E. Long-term debt-cont. 2. Revenue Bonds Bonds payable at June 30,2014 are comprised of the following issues: Issue Interest Term of Final Bonds Outstanding Annual Purpose Date Rate Years maturity issued 14 serial payment Total Revenue Bonds 0 0 0 3. Special Assessment Bonds Bonds payable at June 30,2014 are comprised of the following issues: Issue Interest Tenn of Final Bonds Outstanding Annual Purpose Date Rate years matu ' issued 6/30/2014 serial payment South Hills#2503 Aug.07 3.00% 20 7/1/27 783000 515,000 59,587 Saddle Mtn.#2505 Nov.07 3.25°k 20 Nov.2027 537000 320,000 17,575 Total Sp.Assess.Bonds 1320000 835,000 77,162 4. Contracts,notes,or loans Date of Interest Outstanding Final Purpose Original Amount Date of Issue Rate 6/30/2014 Payment Renovation&Equipment 300000 5/15/09 varies 176,602 8/15/19 Big Dipper RSID 75376 Sept.08 varies 53,354 8/15/23 Martinez Gulch RSID 262879 Nov.09 varies 198,537 8115/24 Moonlight Ride RSID 241097 Dec.09 varies 177,527 2/15/25 Total 606,019 F. Property leased to others The following represents property owned by the Local Government which is leased to other governments,organizations,or individuals for specific purposes: Whom leased to Description of leased Drops Duration of lease Minimum annual payment Boyd Andrew Comm.Sere. 9.25 ac.SW 1/4 Sec.33,TBN,R4W Exp.2018 t.renewal to 2026 1,200 Jeff.Co.Public Ubmry District Boulder Libra .7-2-2028 1 6idr.RivedElkhom Findley Park Portion of Parcel in JH Everts Add.461dr E .1-17-2017 1 AI Martini AI -Bouder .5-1-2019 1 State of ML-DOR Assessor olflce Space E .630-2015 6,646 MDC-South Boulder Cam .6.1.2020 10 -32- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 OTHER POST EMPLOYMENT BENEFITS (OPEB) NOTE DISCLOSURE (Note: The following note disclosure should be modified, as appropriate, to correctly describe the local government's OPEB. This illustration represents a disclosure for a city or town that participates in the MMIA group health insurance plan. The "Plan Description"portion of this illustration will need to be modified for local governments that are self- insured purchase a commercial group insurance plan, belong to MACO Health Care Trust, etc.) Post Employment Benefits Other Than Pensions (OPEB) The Local Government allows its retired employees to continue to participate in its group health insurance plan at a premium rate that does not cover all of the related healthcare costs. This results in an OPEB referred to as an "implicit rate subsidy." OPEB is considered to be a long-term liability and is recorded on the modified accrual basis for governmental funds, and on the accrual basis for proprietary funds and the Government-wide Statements of Net Position and Activities. Plan Description: The Local Government is a member of the Employee Benefit Management Services (EBMS), which administers the County's group health insurance plan, an agent multiple-employer defined benefit plan. As required by State law (MCA 2-18-704), the County provides its employees who retire, along with their eligible spouses and dependents, the option to continue to participate in the County's group health insurance plan. To continue this health insurance coverage, the retirees are required to pay the full amount of their premium. State law does not require that the County provide the same premium rates to retirees as it pays for its active employees, nor does it require that the County pay any portion of the reitree premiums. Premium rates and healthcare benefits may be administratively altered at the end of any contract year. EBMS issues an annual financial report that can be obtained at: Employee Benefit Management Services PO Box 213 Billings, Mt. 59104 Funding Policy: The plan is unfunded by the Local Government, and retirees receiving benefits contribute 100% of their premium on a "pay-as-you-go" basis. The Local Government pays $628.44 or 100%of the premium for its active employees, and contributes nothing to the premium for its retirees. For the current fiscal year, premiums for the Local Government's retirees varied between $228.02 and $761.11 per month, depending on the coverage selected. -32A- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 309 2014 OPEB Continued: Annual Required Contributions: The annual required contribution(ARC)was determined by using the alternative measurement method permitted by GASB Statement 45 for employers with fewer than one hundred total plan members.The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities(or funding excess)over a period not to exceed 30 years. Annual OPEB Cost Annual Required Contributions(ARC)as of June 30,2014 Net OPEB Obligation at beginning of year Interest on Net OPEB Obligation Amortization Factor ARC Adjustments Annual OPEB Cost Net OPEB Obligation: The annual OPEB cost,the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for the current fiscal year and two preceding fiscal years were as follows: FY2012 FY2013 FY2014 Annual OPEB Cost(Expense) 239356 442103 442103 Contributions Made 0 %of Annual OPEB Cost Contributed Net OPEB Obligation at June 30,2014 718068 1147077 1147077 Funded Status Actuarial Valuation Date 6/30/2013 Actuarial Value of Assets 0 Actuarial Accrued Liability(AAL) 6,168,911 Unfunded Actuarial Accrued Liability(UAAL) 6,168,911 Funded Ratio 0% Annual Covered Payroll 4,015,587 Ratio of UAAL to Annual Covered Payroll 154% Actuarial Methods and Assumofions: Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future.As such,actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. Actuarial calculations reflect a long-term perspective. Consistent with that perspective,actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities (AAL)and the actuarial value of assets. Calculations are based on the types of benefits provided under the terms of substantive plan (the plan terms as understood by the County and plan members)at the time of the Fiscal Year 2014 actuarial valuation and on the pattern of sharing of costs between the Countyand plan members to that point.The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual fund limitations on the pattern of cost sharing between the employer and plan members in the future. -32B- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 OPEB Continued: Actuarial methods and significant assumptions used: Actuarial cost method: Alternative Measurement Method Method(s)used to determine the actuarial value of assets (N/A if OPEB not funded): Measurement Date June 30,2013 with results projected backwards to July 1,2012 Retirement Date 62 Discount Rate 0.34% covered Payroll $4,015,587 Payroll as a Percentage Governmental 93%, Enterprise 7% Cost Method Unit Credit Cost Method Amortization Level over 30 years Employer Funding Policy Pay-as-you-go basis Turnover Rate Obtained from GASB's Table#1 on page#26 of GASS#34 Health Care Cost Rate Obtained from pmjections of the Office of Actuary at the Centers for Medicare&Medicaid Services Wage Inflation Factor 2.80% Calculation of Age Adjusted Premiums Obtained from Table#3 of GASS#45 Page#31 Implicit Subsidy Member$6033 Member&Spouse$11107 %of Members Using Benefits 100% The required Schedule of Funding Progress immediately following the notes to the financial statement is designed to present multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. Note:If the Altemative Measurement Method has been used,that fact should be disclosed,along with the source or basis of all significant assumptions or methods selected. -32C- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 4. DETAILED NOTES ON ALL FUNDS-cont. G. Pendina Litigation The following is a list of pending litigation against the entity and the amount of damages claimed by the plaintiff. Indicate in the potential of loss column If all or a portion of the damages will be coverd by insurance ff the entity suffers a loss. Potential of loss` Mark with Case Damages requested 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/orlor period adjustments During the current fiscal year,adjustments relating to prior year's transactions were made to the fund balance and net position accounts. The following is a schedule of these adjustments: Fund Amount Reason for adjustment 5410 15,532.50 BOOK CALCULATION OF OPEB LIABILITY FOR FY 12-13 ESTIMATE WAS ALREADY BOOKED ON JE 1189-THIS JOURNAL ENTRY WILL BOOK REMAINDER OF CALCULATION AS PREPARED BY AUDITOR. JOURNAL ENTRY 382 Total 15,532.50 1. Pension and retirement plans The entity participates in the Montana Public Employees Retirement System, Employer share of the Sheriff's Retirement System,and the Teacher's Retirement System. retirement Employee share of The contributions to the plans for the fiscal year are as follows: contribution retremend Total e rases contribution a.Public Employee's Retirement tent Coun /C' /Town 247,501.50 242,289.59 489,791.09 b. Sheriffs Retirement System(County) 88,450.49 80,842.74 169,293.23 c. Teacher's Retirement System(County) 0.00 0.00 0.00 d. Other 0.00 0.00 0.00 Total 335,951.99 323 132.33 659,084.32 -33- Jefferson County Attorney' s Office Matt Johnson, County Attorney Kellie J. Doherty, Paralegal-Investigator mjohnson @ jejfersoncounty-mt.gov '„ kdoherty@jeffersoneounty-mt gov Steven C. Haddon, Chief Deputy t; Brittany R. Davis, Legal Secretary shaddon @ jeffersoncounty-mt.gov ' ,{ bdavis@jeffersoncounty-mt.gov PO Box H Boulder MT 59632 Phone: (406)225-4010 Fax: (406)225-4049 September 9, 2014 Bonnie Ramey, Clerk&Recorder Boulder MT 59532 Re: Litigation Pending against Jefferson County andlor County Agencies My review of our records indicates that the following matters are currently pending against Jefferson County andlor its agencies: A) Hustad vs. Jefferson County_ Currently in litigation, road abandonment case. Litigation is contested vigorously. Likelihood of favorable results is good, cost potential of up to $100,000.00. I believe the case has been resolved and we are awaiting dismissal by the Plaintiffs, but they are proceeding with a bankruptcy that has delayed settlement. B) Gilmer v. Jefferson County: Case is filed, but Jefferson County has never been served. Litigation is contested vigorously. Likelihood of Plaintiff winning is very slim as County has petition on said county road being challenged by Plaintiffs. Potential cost up to $20,000.00. C) Red Cliff Estates v. Jefferson County_ Plaintiffs have sued Jefferson County over concerns about their water/well systems. Litigation has just begun and likelihood of outcome at this time is unknown. Potential costs of$100,000.00. D) Mortimore Lawsuit: No lawsuit has beenfiled yet, but potential costs for the actions ofa jailer who had sexual intercourse with three victims could exceed$100,000.00. Insurance is expected to cover all but county deductible of$10,000.00 If you have any further questions,feel free to call at any time. Since01y, Jefferunty Attorney JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 4. DETAILED NOTES ON ALL FUNDS-cont. J. 1.Fund Balance Disclosure: The Governmental Accounting Standards Board, Statement No. 54, requires presentation of governmental fund balances by specific purpose. In the basic financial statements,the fund balance classifications are presented in the aggregate for the following fund balance classifications: non-spendable, restricted, committed,assigned and unassigned. Non-spendable includes fund balances that cannot be spent either because it is not in spendable form or because of legal or contractual constraints. Restricted includes fund balances that are constrained for specific purposes which are externally imposed by providers such as creditors,or amounts constrained due to law, constitutional provisions or enabling legislation. Committed includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision- making authority and does not lapse at year-end. Assigned includes fund balance amounts that are intended to be used for a specific purpose that are neither considered restricted or committed. Fund balances may be assigned by the following designated individuals, positions or bodies: County Commissioners Clerk and Recorder Unassigned fund balance includes positive fund balance within the General Fund which has not been classified within the above mentioned classifications. Negative fund balances in other governmental funds will be reported as unassigned. 2. Net Position The government-wide and proprietary fund financial statements report net position,Net position represent the difference between assets plus deferred outflow of resources and liabilities plus deferred inflows of resources.Components of net position are net investment in capital assets, restricted, and unrestricted. Net investment in capital assets consists of capital assets net of accumulated depreciation plus capital related deferred outflows of resources, less outstanding balance of any related borrowing used for the acquisition,construction, or improvement of those assets and capital related deferred inflows of resources. Restricted net position is defined above(see J1.), and unrestricted net position is any portion of net position that does not meet the definition of net investment in capital assets and restricted. K. Spending Policy: The Local Government receives inflows from revenue and other financial sources from numerous sources for use in the General fund. The Fund will expend those resources on multiple purposes of the local government. The intention of this spending policy is to identify the expenditure order of resource categories for the General Fund. Resources will be categorized according to Generally Accepted Accounting Principles (GAAP)for state and local governments. When both restricted and unrestricted resources are available in the General Fund,the following spending policy will apply or the default will apply if a policy has not been adopted: 1 st: Restricted 2nd: Committed 3rd: Assigned 4th: Unassigned The Local Government receives inflows from revenue and other financial sources from numerous sources for use in the Special Revenue, Debt Service and Capital Projects funds. These funds will expend those resources on the specific purpose of the fund. The intention of this spending policy is to identify the expenditure order of resource categories for these Funds. Resources will be categorized according to Generally Accepted Accounting Principles (GAAP)for state and local governments.When both restricted and unrestricted resources are available in these funds,the following spending policy will apply or the default will apply if a policy has not been adopted: 1st: Restricted 2nd: Committed 3rd: Assigned 4th: Unassigned -33A- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 L Minimum Fund Balance Policy: The Local Government does not have a minimum fund balance policy in place. Refer to Resolution 14-2011 and 15.2011. M. Malor Special Revenue Funds: The purpose Of each ma' r special revenue fund and revenue source is listed below: Major Special Revenue Fund: Revenue Source: 2110 ROAD app5es to all funds:property tax,state 2300 PUBLIC SAFETY entitlement share,investment earnings, 2310 NO.END TIFID DIST grant funding and other revenues including 2895 HARD ROCK MINE TRUST but not limited to certain lease revenues 900 PILT-REPORTED WITH GENERAL FUND fees and permits. N. The Non-spendable Fund Balance Is comprised of the following: Amounts reported as inventory or prepaid items include the following: NONE Amounts legally or contractually required to remain intact include the following: NONE Amounts not in cash form such as the long-term portion of loans receivable include the following: NONE O. Committed Fund Balance: NONE The Government committed turd balance by taking the following action: Major Purpose: Amount: Action Taken: P. Restricted Fund Balance: Fund balance is resVkted Major Purpose: Amount: Source of Restriction: ROAD 397231.81 ALL REVENUES PUBLIC SAFETY 985484.21 ALL REVENUES NO.END TIFID DISTRICT -324744.75 PROPERTY TAXES HARD ROCK MINE TRUST 3476317.99 METAL MINES TAXES SOUTH HILLS RSID 72583.13 ALL REVENUES SADDLE MTN. RSID 26464.58 ALL REVENUES -33B- JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30,2014 O.Fund Balance Clasaf(toadom-GASS Statemers 54 requires Presentation of governments!fund balances by specific major purpose. either on the balance sheet-governmental funds,M the notes to the financial ststemems or a 00mWnetion of both. The had balances by major purpose Is classified below: Major Funds: Other Total Fund#2110 Fund!2300 Fund 02310 Fund#2M5 Fund#2900 Fund#3500 Fund 03501 Governmental Govemmental NUN In a ft Funds Funds PUBLIC END TIFID HARD ROCK SOUTH MOUNTAIN Command ROAD SAFETY DISTRICT MINETRUST PILT HILLS RSID RSID FUND BALANCES: Nonsimeximble Inventory 0.00 Permanent Fund principal 0.00 Other: 0.00 Other. 0.00 Restricted for. General Government 0.00 Public Safety 985,464.21 965,464.21 Public Works 397,231.61 397,231.61 Public Health 0.00 Social B Economic 3,476,317.99 3,476,317.99 Culture Recreation 0.00 HousinglCommunfiy Devi. 0.00 Conservation Natural Rea. 0.00 Debt Service 72,583.13 26,464.56 99,047.71 Capital Project 0.00 Other:TIFID DIST.LOAN -324,744.75 -324,744.75 CommlWd to: General Government 0.00 Public Safety 0.00 Public Works 0.00 Pubic Health 0.00 Social a Economic 0.00 Culture Recreation 0.00 Housing/Cnmmunity,Devi, 0.00 Conservation Natural Res. 0.00 Debt Service 0.00 Capital Projects 0.00 Other: 0.00 Assigned for: General Governorate: 0.00 Pubic Safety 0.00 Public Works 0.00 Public Heath 0.00 Social a Eooromio 0.00 Culture Recreation 0.00 HouslnyCommunily,Devi. 0.00 Conservation Natural Res. 0.00 Debt Service 0.00 Capital Projects 0.00 Other: 0.00 Unassigned: 2,344,335.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,609,291.90 5,153,627.61 Total Fund Balance: 2,344,335.71 397 231.61 985,484.21 -324,744.75 3,476,317.99 0.00 72,583.13 26,464.56 2,609,291.90 9,786,964.39 -146,212.50 JEFFERSON COUNTY NOTES TO THE BASIC FINANCIAL STATEMENTS FISCAL YEAR ENDING JUNE 30, 2014 5. BOC SUPPLEMENT SCHEDULE 1. Intergovernmental expenditures-Of the expenditures reported,detail below those expenditures made to other governments on a cost- sharing basis. Amount-Omit Cents Purpose Paid to local governments Paid to state MD7 Airports 953.50 L152 Libraries 11947.77 8176.3 M32 Hsallh 13012.42 M12 Local schools 1574.75 70699.89 M79 L79 W etiare M69 L89 Other 110662.04 31659.97 2. Salaries and Wages-Report here the total salaries and wages paid to all employees of your I Amount-Omit cells government before deductions for social security,retirement,etc. Include also salaries and wages paid to employees of any utility owned and operated by your government. 4052 402 3. Debt outstanding A. Long4arm debt outstanding,Issued and retired Amount—Omit cents Bonds Outstanding Bonds during the f Outstanding as of 6/30/2014 Purpose 7/112013 Inuea etlred General Obligation Revenue bonds 19A 29A 39A 41A "A Water unty 19x 29x 39x 41x 44x Sewer utility 19C 29C 39C 41C 44C Gas utility 190 288 39B 41B 44B Electric utility 19x 29x 39x 41X 44x All other B.Short-term debt lype Beginning of r End of sca year 61v 64v Registered warrants Contracts payable Notes payable Total* 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. Type of a Amount—Omits cents t General fund 1000 924410 1 Special revenue funds 2000 8131126 t Debt Service funds 3000 177648 W31 Capital funds 4000 67612 Enterprise funds 5000 604211 Internal services funds 6000 0 Trust and agency funds 7000 10102818 Pennarlerd funds 8000 0 Total cash all funds 20007825 Foon e0C-1 -34- NOIIVWEIO=ANI AHVIN3W31ddns a3idino3bi JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 30 2014 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 317000x312000 Properlytemes 125501.72 1115,549.91 1.000,334.03 35215.88 314140 Local option faxes 490,000.00 490,000.00 511,241.75 21,241.75 Licenses and 322010 Alcoholic beverage ecerses 0.00 322020 General business Warwas 0.00 323010 Building mb 0.00 323030 Animal lceroes 0.00 323050 Other Perivits 2000.00 2 000.00 2,149.00 149.00 Into pov mwm reveMte ISes WPPlententel section for detel0 331000 Federal grants 5.000.00 5.000.00 332oomm Federal shared revenues 550.00 1,077,636.00 11077493.83 142.17 334000 Stale grants 34,300.00 34,300.00 28.907.08 (5,392. 3350001335 State Shared revenues 109.813.93 109813.93 117643.44 7829.51 3370DO Local Drente 0.00 33WW Local shared revenws 0.00 Charges for serviess 341000 General mem 181918.00 181,918.00 170,351.87 11,566.13 342000 Publc safety 0.00 343000 Public works 0.00 344000 Public health 8400.00 9400.00 9343.37 56.63 345000 Sociaveoorgmic services 0.00 346000 Cu14xe and recreation 0.00 Finite and forfaNwes 001010 JUS1100 WWI 114700.00 116,700.00 104,201.10 12,498.90 351020 District court 1100.00 1,100.00 907.50 192.50 351030 Cftv CDUrt 0.00 360000 Illecallaneous 16,722.99 17,872.99 20,948.88 3,075.89 370000 Investment and royft earnings 13,670.03 13,670.03 Total ravanues 1,086,006.64 3,156,290.83 3,142,191.88 14,098.95) EXPENDITURES Current: 410000 General Goirorn lent: 410100 Legislative services 100 Personal Services 334405.53 334405.53 312759.40 21646.13 20D600 wrvkSe/metertsts,etc 76763.11 76763.11 119,144.41 42,381.30 goo Capital MftV 0.00 410200 EIecutive services 100 Pereonal Services 0.00 20D800 slaervices/materiats,eft 0.00 900 Capital wfty 0.00 410300 Judicial ssrvkm too Personalwrvicas 200047.65 200047.65 195061.81 4985.84 200800 &WNW servksa/meter" etc 25 076.01 25 076.01 16,047.32 9,028.69 800 0.00 -35- JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES,EXPENDRURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 30 2014 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE No dm Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 410400 Administrative services 100 Personed services 0.00 200-800 S eN8&rVIC s/materlels eic 6,500.00 6,500.00 3,994.10 2,505.90 900 capital y 0.00 4105W Financial services 100 Personal services 611,176.98 589 781.71 590 756.89 977.18 200800 9 Yes/somcewmalerials,etc 204,033.17 199533.17 183,274.06 18,259.11 900 CaVftal outlay 25,89527 25 825.OD 70.27 410800 Elections 100 Personal services 57,386.56 57,386.56 56 673.71 712.86 200800 SUPPIle s/semloes/materials etc 80,100.00 80 100.00 53,264.55 26,835.45 B00 Capitol outlay 0.00 4109W Reeofds adminlebstion 100 Personal services 108 915.03 87,519.76 73,536.39 13 983.37 200800 Suppleafeervicestmaterials,etc 51,586.00 51,586.00 21686.11 29899.89 am Copiral 21,395.27 21,39527 411100 Logo services 100 Personal services 326,690.51 326,690.51 324391.18 2,299.33 200600 es/sOm"SfmanXIBIS,etc 58525.64 60,525.64 59268.96 1256.68 BOD capital outlay 0.00 411200 Facilities administration 100 Personslservices 166,030.81 171264.81 151417.09 19847.72 200800 95/9ervices/materieb,etc 113779.56 113,779.56 161,446.03 J47,666.4 900 Capital outla 800,000.00 800000.00 800000.00 4116M Public school administretion 100 Personal services 42,562.44 42 562.44 42,922.11 359.67 200-M s/wmlces/materrels,etc 5,247.89 5,247.89 4,334.49 913.40 900 Caplital outlay 0.00 420000 Public 420100 Law enlorcemerd services 100 Personelservice9 0.00 200-Wo SuppieWeeryloselffaterials,etc 0.00 900 Capitol outlay 0.00 420200 Detention and Correction too Personal SoNloss 0.00 200800 mm1Ces/matsdals etc 0.00 900 Capital Outlay 0.00 420300 Probation and parole 100 Personal services 0.00 200-800- rvices/matedals,etc 0.00 900 Capitaloullay, 0.00 420400 Fire protection too Personal services 0.00 200800 sWiC,80MMer".etc 9,500.00 9,500.00 7,000.00 2500.00 900 capital outlay 0.00 420500 Protective Insiawdom loo Personalservices 0.00 2001100 s/servioes/matmials,etc 0.00 900- capital outla 0.00 96. JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 30 2014 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Amotud ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 420800 CIVII defence 100 Personal services 24473.75 24473.75 13,617.95 10855.80 200800 les/servioes/materials,etc 44182.07 45332.07 51,504.43 6,172.35 900 Capftaj outlay 0.00 420700 Emergency servim 100 Personal services 0.00 200800 SUPOWSOMICASIM18dab,elc 3,025.71 3,025.71 1,569.71 1,456.00 800 Capital outlay 0.00 430000 Public Works: 430100 Publle works administration 100 Personalservkss 0.00 2004100 Supplealsemlosstmateflais,etc 0.00 900 Capital outlay 0.00 430200 Road and street services 100 Personalservicas 0.00 200800 SLipp9salserAcestmaterials,etc 0.00 900 CaPital OLAIVY 0.00 430300 Airport 100 Psrsonalssrvices 0.00 200800 Su lIes/servkedmaterials,etc 1,156.00 1,156.00 0.00 1,156.00 900 Capital outlay 0.00 430400 Transit strateins 100 Personal services 0.00 200800 S 9estservicesimaterials,etc 0.00 900 Capital OIAIRY 0.00 430500 Water utilities 100 Personal services 0.00 200800 a/services/materials,etc 0.00 900 Capital outlay 0.00 430800 Savror utilities 100 Personal services 0.00 200800 Swflealserviceshnalerials,etc 0.00 900 capital outlay 0.00 430800 Sail waste services 100 Personal services 0.00 200800 Yedservlces/matedals,etc 0.00 800 Capital M&Y 0.00 430900 Cernmartr services 100 Personal services 0.00 200,800 S servioes/metsdals etc 0.00 900 CV1101 wtle 0.00 431100 Weed contra 100 Personalservioel 0.00 200800 services/materials etc 0.00 900 Capital outla 0.00 431300 Central Shoo gonVkee 100 Personal servicas 0.00 200800 servisea/metedals etc 0.00 900 Capital outle 0.00 -37 JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 30 2014 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS (NEGATIVE) 440000 Public Health: 440100 Public health sarvkes 100 Personal services 0.00 20PB00 Supplestservicesirnaterials,etc 0.00 000 Capital outlay 0.00 440200 Hospitals 100 Personal services 0.00 200.800 ed6ervicedmatari916 etc 0.00 9110 capital outlay 0.00 440300 Nursing homes 100 Personal services 0.00 200800 dservicedmeterials,etc 0.00 900 Capital outlay 0.00 440400 Mental health center 100 Personal services 0.00 20&800 Supplestserviosaftnaterials,etc 47,906.00 47,808.00 41,298.92 6607.08 900 CapItal CUthly 0.00 440800 Animal Control services 100 Personal services 0.00 200800 S servicedmat8dale etc 0.00 900 capital outlay 0.00 440700 Insect and peat controls 100 Personal services 0.00 200-800 es/services/materials,etc 0.00 800 Capital outlay 0.00 450000 So"and Econe1NC Services: 45010D W/Nare 100 Personal services 0.00 200-800 Supplieslsery rnateflals,etc 2,000.00 2,000.00 2,400.00 400.00 900 Capital outlay 0.00 45020D Veieron-a services 100 Personal services 0.00 20&80D SuppNes1servicestrusterials,etc, 15 700.00 15,700.00 18 870.00 3170.00 900 Capital outlay 0.00 450300 Aging services 100 Personal services 0.00 200-800 Swpflewwrvloewmterla etc 0.00 900 Capital outlay 0.00 4504W Eatenelon services 100 Personal services 0.00 200-800 servkesrumteriah,etc 0.00 900 Capital way 0.00 JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 3 0,2014 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET Account ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS NEGATIVE 480000 Cutlure and Recreation: 46010D Library services 100 Personal services 0.00 20D 800 GeNServbes/materlals.etc 0.00 900 Capftalouday 0.00 480200 Fairs 100 Personal services 0.00 200800 S services/matedals etc 0.00 800 capital outlay 0.00 480000 Ottw commnity events 100 Personal services 0.00 200800 SUPP1WEaWVI0Wmat9flaI5,etc 0.00 900 Capital outlay 0.00 460400 Parks 100 Personal services 0.00 200800 Supplealwarvicestnnatenals.etc 0.00 900 capital outlay 0.00 480440 Participard recreation 700 Personal Services 0.00 200800 S esrservkeslmatenals,etc 0.00 900 Capital outlay 0.00 480450 Spectator recreation 100 Personal services 0.00 200800 Su r✓servkes/M8WdaIC etc 0.00 900 CaPIW OudaY 0.00 470000 Housing and Community mean: 470100 Coninimlly pumic facility PmjWts 100 Personal services 0.00 200600 Supp4ealservioasftatedals,etc 0.00 900 Caplwouft 0.00 47022M Housing rehabilitation too Personal services 0.00 200800 arserviceshnelarials,etc 0.00 900 Capital outlay 0.00 470300 Economic 100 Personal services 0.00 200800 s/servkeshnaWrials,etc 0.00 900 Capaalouday 0.00 4704M TSEPMOmellnheabucturs reMWlhsUml [27 100 Personal services 0.00 srsemicesdmatertais etc 0.00 Capital outla 0.00 JEFFERSON COUNTY GENERALFUND STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FISCAL YEAR ENDING JUNE 30,2D14 VARIANCE WITH BUDGETED AMOUNTS FINAL BUDGET AC rd ACTUAL POSITIVE Number Description ORIGINAL FINAL AMOUNTS NEGATIVE 480000 Conservation at Natural Resources: 480100 Soil sonservatlon 100 Personal services 0.00 200800 SuPPliestservioesimaderlals,etc 0.00 wo captw ouuav 0.00 48020D Water quality Control l0 Personal services 1 0.00 200600 Nes/services/materlals etc 0.00 900 outlay 0.00 480300 Air quality Control 100 Personal services 0.00 200800 SUODWISSMADOGIrnal8rialS,etc 0.00 900 Capital outlay 0.00 490000 Debt Servles: 610 Principal 29 509.98 29 509.98 29 509.98 0.00 620 Interest 1.987.141 1,987.14 1,987.14 0.00 510000 Miscellaneous 0.00 Toe[e:perWltunu 3,448,267.54 3,456,651.54 2,563,563.74 893,087.80 EZessa of ntvenusa over(uneerJeapentAtures 2,362,260.90) 300,360.71 578,628.14 878,988.85 OTHER FINANCING SOURCES(USES) 38101040 Proceeds Ir m sets of bonds O.OD 38fo104o Discount on bonds issued 0.00 361050 Inoapdon of wpftal lease 0.00 361070 Notesioanslintercap issued 800,000.00 800 000.00 0.00 800,000.00 382010 Sete of assets 0.00 38900 Transfers In 780,757.31 783,429.96 782,796.83 633.13 520000 Transient out enter as five 89637325 1,992046.53 928,554.04 1063,492.49 364000 Soacial hern-revenue 0.00 38500 Extraordinary hems-revenue 0.00 52400 Special hems-expendibire larger as mQafiveL_ 0-00 52500 Eshaordina hems-expendhure larger as negerfive) 220 101.00 220,101.00 Total otter Rnawing sources(ueul 6841384406 (408,616.57) (365,858.21) 42,758.36 Not change In fund balance 1,677,876.84 (708,977.28) 212,769.93 921,747.21 Fund balances-July 1,2013 as previously reported 2,131,565.78 Polo period adJownsrds Fund balances-July 1,2013 es restated 2,131,565.78 Fund belaneae-Jura 30,2014 2,344,335.71 -40 COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#2110 ROAD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes, 110000 Pro taxes 1,600.00 529,846.92 513,573.35 16,273.57 314140 Local olytion taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 213,000.00 1 213,000.00 175,561.96 37,438.04 334000 State grants 1,190.00 1,190.00 1,175.29 14.71 3350007336 State shared revenues 314,415.25 314,415.25 315,844.38 1,429.13 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 4,800.00 4,800.00 3,439.25 1,360.75 344000 Public health 42,302.67 42,302.67 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 9,933.83 9,933.83 370000 Investment and rTmIty earnings 0.00 Total revenues 535,005.25 1,063,252.17 1,061,830.73 (1,421.44) -41- COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#2300 PUBLIC SAFETY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 6,675.00 1,504,789.34 1,472,261.28 32,528.06 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 450.00 450.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovemmental revenue(See supplemental section for detail) 331000 Federal grants 8,000.00 8,000.00 9,861.34 1,861.34 332000/333 Federal shared revenues 0.00 334000 State grants 20,000.00 20,000.00 335000/336 State shared revenues 273,872.71 273,872.71 282,009.29 8,136.58 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General novemment 25,638.00 25,628.00 26,250.00 622.00 342000 Public safety 304,547.00 304,547.00 423,266.74 118,719.74 343000 Public works 0.00 344000 Public health 8,000.00 8,000.00 8,000.00 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 16,881.00 16,881.00 20,781.82 3,900.82 370000 Investment and royalty earnings 0.00 Total revenues 643,613.71 2,141,718.05 2,262,880.47 121,162.42 42- COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#2310 NORTH END TIFID DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 5.00 61,126.08 64,451.95 3,325.87 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 SociaVeconomic 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 443.74 443.74 370000 Investment and royalty earnings 0.00 Total revenues 5.00 61,126.08 64,895.69 3,769.61 -43 COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 Fund#2895 HARD ROCK MINE TRUST VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal orants 0.00 332000= Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 313,181.31 1 313,181.31 298,632.90 14,548.41 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 10,200.00 10,200.00 9,324.72 (875.28) Total revenues 323,381.31 323,381.31 307,957.62 (15,423.69) -43 COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#2900 PILT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000131200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 3350001336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 348000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 36000D Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 1 0.00 0.00 0.00 -43 COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#3500 SOUTH HILLS RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 100,150.00 154,768.24 58,750.64 (96,017.60) 370WO Investment and royalty earnings 142.00 142.00 111.73 (30.27) Total revenues 100,292.00 154,910.24 58,862.37 (96,047.87) 43 COUNTY OF JEFFERSON STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 Fund#3501 SADDLE MOUNTAIN RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 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 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenue 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 70,042.00 107,140.88 38,300.14 (68,840.74) 370000 Investment and royalty earnings 125.00 125.00 60.52 (64.48) Total revenues 70,167.00 107,265.88 38,360.66 (68,905.22) 43 COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS Fund#2110 ROAD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.800 Su lies/serviceslmaterials,etc 1,500.00 1,500.00 1,316.50 183.50 420000 Public Safety 100 Personal services 0.00 200.900 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 560,228.20 560,228.20 529,310.84 30,917.36 200-800 Supplies/services/materials,etc 750,741.53 750,741.53 624,582.46 126,159.07 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/maledals,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su lies/services/matedals 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-eoo Supplies/services/materials,etc 0.00 900 Capital expenditures 100,000.00 100,000.00 130,000.00 (30,000.00) 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Totalexpenditurea 1,41 ,469.73 1, 7 0 .8 27,259.93 Excess of revenues over(under)expenditures (877,464.48) (349,217.56) (223,379.07) 125,838.49 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotestloansflMem issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 249,924.82 249,924.82 249,924.82 0.00 520000 Transfers out enter as a negative) 0.00 384000 S ecial Hems-revenue 0.00 38WW Extraordinary items-revenue 0.00 524000 Special Hems-expenditure enter as negative) 0.00 525000 Extraordinary Hems-expenditure(enter as negative 0.00 Total other financing sources(uses) 249,924.82 249,924.82 249,924.82 0.00 Net Chan is In fund balance (627,539.66) (99,292.74) 26,545.75 125,838.49 Fund balances-July 1,2013 as previously reported 370,685.86 Prior period adjustments un s ancea- u y 1,2013 as restated 370,685.86 Fund balances-June 30,2014 3T7,-231.61 -4: COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS Fund#2300 PUBLIC SAFETY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 1 General Government: 100 Personal services 0.00 200-a00 Suppliesiservice s/materials,etc 0.00 420000 Public Safety 100 Personal services 1,658,149.22 1,658,149.22 1,60103.67 56,515.55 200-800 Supplies/se starlets,etc 533.552.891 533,552.89 515,754.24 17,798.65 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 440000 Public Health 100 Personal services 0.00 200-900 Su lies/services/matedals,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-900 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 Cormnunity Development 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Su lies/serviceslmateriais,etc 0.00 900 Capital expenditures 70,000.00 100,676.00 30,957.88 69,718.12 490000 Debt Service 810 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures _72,M1,70-2-.11 ,2 , 78.11 2,14 .79 144,032.32 Excess of revenues over under)experMltume (1,618,088.40) (150,660.06) 114,534.68 265,194.74 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loanslintercap issued 0.00 382010 Sale of assets 30,678.00 35,118.291 4,442.29 383000 Transfers In 106,753.18 106,753.18 95,217.16 11,536.02 520000 Transfers out enter as a n alive 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special'Rams-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(entar as negative) 0.00 Total other financing sources(uses) 106,753.18 137,429.18 130,335.45 (7,093.73) Nat chap a In fund balance 1,511,335.22) 13,230.88) 244,870.13 258,101.01 Fund balances-July 1,2013 as previously reported 740,614.08 Prior period adjustments Fund balances-July 1,2013 as restated 74076 4. Fund balances-June 30,2014 .21 -45- COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED jUNE 30, 2014 Fund#2310 NORTH END TIFID DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.800 Su ies/services/matedals,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Suppliestservice s/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/-materials,etc 10,400.00 62,099.50 100,388.62 38,289.12 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-8DD Supplier/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 too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 55,000.00 55,000.00 55,000.00 490000 Debt Service 610 Principal 0.00 620 Interest 5,561.76 5,561.76 510000 Miscellaneous 0.00 Total expenditures ,400.00 117, .5 105, 50.38 11,14 .1 Excess of revenues over (under)expenditures (65,395.00) (55,973.42) (41,054.69) 14,918.73 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loansfirrtercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 620000 Transfers out enter as a negative) 0.00 384000 Special Items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 ---Total pother financing sources(uses) 0.00 0.00 0.00 0.00 Net than a In fund balance 65,395.00) (55,973.42) 41,054.69) 14,918.73 Fund balances-July 1,2013 as previously reported (283,690.06) Prior period adjustments u new--July 1,2013 as restated ,OB Fund balances-June 30,2014 24,744.75 -46- COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS FISCAI:YEAR ENDEDJUNI:30,2014 Fund 82895 HARD ROCK MINE TRUST VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 340,329.33 340,329.33 340,329.33 420000 Public S 100 Personal services 0.00 200-800 Su lies/services/material5,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials.etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.600 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 Communtty Development 100 Personal services 0.00 200.600 Suppliestservice s/materials etc 171,750.00 171,750.00 132,807.70 38,942.30 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lies/servioes/matedals,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 51 ,079.33 51 ,079.33 1 2,807.70 9,271.63 Excess of revenues over(unde ditures (188,698.02) (188,698.02) 175,149.92 363,847.94 OTHER FINANCING SOURCES USES 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansAnterca issued 0.00 362010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enter as a negative) 60,013.00 80,013.00 60,013.00 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as ne five 0.00 525000 Extraordinary items-e nditure(enter as ne adve) 0.00 Total other financing sources(uses) (60,013.00) (60,013.00 (60,013.00) 0.00 Net chan s In fund balance 248,711.02) (248,711.02 115,136.92 363,847.94 Fund balances-July 1,2013 as previously reported 3,361,181.07 Prior period adjustments un anew- uy 1,2013 as restated 3, 1.07 Fund balances-June 30,2014 ,47 ,317.99 -46- COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS >ZO 14 Fund 712900 PILT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 0.00 0.00 420000 Public Safety 100 Personal services 0.00 200.800 S lies!serviceslmaterials,etc 0.00 430000 Public Works 100 Personal services 0.00 200.900 Su lies/services/maferials,etc 0.00 440000 Public Health too Personal services 0.00 200-800 S lies/serviceslmateriais,etc 0.00 450000 Social and Economic Services 700 Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 480000 Culture and Recreation 100 Personal services 0.00 200-800 Supplieslservicerlmaterlais,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200.800 Su lies/servkes/matedals,etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200-Wo Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 810 Principal 0.00 820 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over (under)expenditures 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 361000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enter as a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary Items-expenditure(enter as negative) 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 1,2013 as previously reported Prior period adjustments Fund a nces-TuN i,2o 1 San 0.00 Fund balances-June 30,2014 0.00 -46-1 t COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS PIWALTEARENDEDJUNE-Mr,2014 Fund#3500 SOUTH HILLS RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0-00 200.600 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-600 Su lies/servlc s m-aterials,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 20x800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 S lies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 75,000.00 75,000.00 35,000.00 40,000.00 820 Interest 26,500.00 26,500.00 25,662.50 837.50 510000 Miscellaneous 0.00 Total expenditures 10-T.350.00 1 1,500. 0,662.50 40,837. 0 Excess of revenues over un x ndltums (1,208.00) 53,410.24 (1,800.13) (55,210.37) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notealloanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enter as a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items•expenditure enter as negative) 0.00 525000 Extraordinary items•expenditure(enter as ne alive 0.00 Total other flnancing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 1,208.00 53,410.24 1,800.13) (55,210.37) Fund balances-July 1,2013 as previously reported 74,383.26 Prior period adjustments un noes--Ju-Fy 1,2013 as restat 74,383.26 Fund balances-June 30,2014 7 ,583.13 -46 COUNTY OF JEFFERSON COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL MAJOR SPECIAL REVENUE FUNDS IMISCIAL YEAR ENDEDJUNE-30,2014 Fund 63501 SADDLE MOUNTAIN RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDIT URES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 supplies/services/materials,etc 0.00 430000 Public Works too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/Materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplie s/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 0.00 200-600 Supplies/services/materials,etc 0.00 800 Capital expenditures 0.00 490000 Debt Service 610 Principal 65,000.00 65 000.00 55,000.00 10,000.00 620 Interest 17,300.00 17,300.00 15,862.50 1,437.50 510000 Miscellaneous 0.00 Total expenditures 82,300.00 82,300. 70,862.50 1,437.50 Excess of revenues over under)e dhures 12,133.00) 24,965.88 (32,501.84) (57,467.72) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 361070 Notes/loansAntercap issued 0.00 362010 Sale of swats 0.00 383000 Transfers In 0.00 52DDDO Transfers out enter as a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enterasn ative 0.00 Total other financing sources(uses) 0.001 0.00 0.00 0.00 Net cha in fund balance 12,133.00) 24,965.88 (32,501.84) (57,467.72) Fund balances-July 1,2013 as previously reported 58,966.42 Prior period adjustments ,Fund balances- u as restated 58,966.42 Fund balances-June 30,2014 26,464.5 -46 JEFFERSON COUNTY REQUIRED SUPPLEMENTARY INFORMATION FISCAL YEAR ENDING JUNE 30, 2014 OTHER POST EMPLOYMENT BENEFITS PLAN RETIREE HEALTH INSURANCE SCHEDULE OF FUNDING PROGRESS FY2012 FY2013 FY2014 Actuarial Valuation Date 613012011 613012013 6302013 Actuarial Value of Assets Actuarial Accrued Liability 1287133 6168911 6168911 Unfunded Actuarial Accrued Liability(UAAL) 1287133 6168911 6168911 Funded Ratio 0% 0% 0% Annual Covered Payroll 3789930 4015587 3463035 Ratio of UAAL to Annual Covered Payroll 1 33%1 154% 178% Note: The Local Government implemented GASB Statement 45 for the fiscal year ending June 30, 2010. As such, information from only one actuarial valuation is available. As additional actuarial valuations are performed, this Schedule will be expanded to include information for the most recent and two preceding valuations, and will include disclosure of any factors that significantly affect the identification of trends in the amounts reported. The City is required to have biennial OR triennial actuarial valuations. * For single-employer or(agent)individual-employer OPEB plans with a total membership of 200 or more an actuarial valuation is required at least biennially. * For single-employer or(agent) individual-employer OPEB plans with a total membership of fewer than 200 an actuarial valuation is required at least triennially. *The Alternative Measurement Method (AMM) may be used if your government is either a sole or agent employer with fewer than 100 total plan members. **Plan members are defined as: 1. Employees in active service 2. Terminated employees who have accumulated benefits but are not yet receiving them 3. Retired employees and beneficiaries currently receiving benefits -46A- NOIIVWEIO=INI AHVIN3W31ddns H3HIO COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNIM130 FUNDa2140 FUNDif2150 FUNDS2155 BRIDGE WEED PREDATORY PRED.ANIMAL ACCOUNT ANIMAL CATTLE NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 203 996.64 306 479.02 423.38 3,981.50 103000 Petty cash 100.00 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 39,326.35 41,829.77 0.00 0.00 114000 Net proceeds 115000 Personal 779.22 1,349.89 12.00 853.50 116000 Protested 5,684.51 14,553.86 0.00 118000 Special assessments Aocounts/other receivables(net of allowance 120000 for uncollectbles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 249,786.72 364,312.64 435.38 4,835.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Contractshoans/notes payable 205200 Matured Interest payable 206100 Other accrued payables 3,710.60 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 3,710.60 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 45,790.08 57 733.52 12.00 853.50 Total Deferred Inflows of Resources 45,790.08 57,733.52 12.00 853.50 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(negesvebaiance any) 203,996.64 302,868.42 423.38 3,981.50 Total Fund Balances 203,996.64 302,868.42 423.38 3,981.50 Total Liabilities,Deferred Inflows of Resources and Fund Balances 249,786.72 364,312.54 435.38 4,835.00 -47.1 1 COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUND92160 FUND62180 FUNDa2200 FUNDS2201 FAIR DISTRICT MOSQUITO MOSQUITO ACCOUNT COURT DISTRICT 01 DISTRICT 82 NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 28 655.12 47,131.57 3,308.17 12,743.99 103000 Petty cash 25.00 101100 Investrnents 102000 Cash and cash equivalents-restricted 102300 Investrnent-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 6,250.17 32,120.73 352.08 36.33 114000 Net proceeds 115000 Personal 201.07 1,28026 169.34 67.45 116000 Protested 2,321.74 12,996.55 823.86 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles 131000 Due from other hinds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 37,428.10 93,554.11 4,653.45 12,847.77 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.110 0.00 0.00 LIABILITIES 201000 Warrant payable 202100 Account payable 203100 Judgments payable 204000 Contractaloenslrwtes payable 205200 Matured Interest payable 206100 Other accrued Payables 3,570.99 335.52 211000 Due to other funds 2120DO Due to other governments 2140DO Deposits payable 216D00 Revenues collected in advance 233D00 Advances from other funds Total Liabilities 0.00 3,570.99 335.52 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 8,772.98 46,397.64 1,345,28 103.78 Total Deferred Inflows of Resources 8,772.98 46,397.54 1,345.28 103.78 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned! "bawme onYI 28,655.12 43685.58 2,972.65 12,743.99 Total Fund Balances 28,655.12 43,585.58 2,972.65 12,743.99 Total Llabililles,Deferred Inflows of Reaourcw and Fund Balances 37,428.10 93,554.11 4,653.45 12,847.77 47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNDMU FUNDS2203 FUNDS2210 FUNDS2220 MOSQUITO MOSQUITO COUNTYPARKS LIBRARY ACCOUNT DISTRICT s3 DISTRICT#1 FEE NUMBER DESCRIPTION ASSETS 101000 Cash and cash ecpAvaleffts 66,786.36 23,812.71 12,956.91 60,056.76 103000 Petty Cash 600.00 101100 Investments 102000 Cash and cash equivalents-restricted 31,388.61 102300 Investments•restricted 106000 Valuation of Investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 635.99 3,402.50 0.00 40 166.66 114000 Net proceeds 115000 Personal 253.66 2,950.00 0.00 2,537.58 116000 Protested 464.72 18 36.37 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncolleclibles 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 68,140.75 30,165.21 12,956.91 152,987.98 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 1910= Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Contractalloans/notes payable 205200 Matured Interest payable 206100 Other accrued payables 3,741.881 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 0.00 0.00 3,741.88 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 1,354.39 6,352.50 60,940.61 Total Deferred Inflows of Resources 1,354.39 6,352.50 0.00 60,940.61 FUND BALANCES: 250100 Non-spendable 260200 Restricted 260100 Committed 260200 Assi ned 271000 Unassigned(nwabe ra wwo mry) 66,786.36 23 812.71 12,956.91 86,305.49 Total Fund Balances 66,786.36 23,812.71 12,956.91 88,305.49 Total Liabilities,Deferred Inflows of Resources and Fund Balances 68,140.75 30,165.21 12,956.91 152,987.98 -47-1 1 COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNME11 FUNDS2250 FUND#2260 FUND92270 NO.JEFF. PLANNING EMERGENCY HEALTH& ACCOUNT LIBRARY DISASTER SANITATION NUMBER DESCRIPTION DISTRICT ASSETS 101000 Cash and cash equivalents 70,190.77 41 922.29 7,383.21 241 926.40 103000 Pettycash 25.00 101100 Investments 102000 Cash and cash equivalents-restricted 102,395.26 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 45576.30 11550.58 1,333.28 64,164.50 114000 Net Proceeds — 115000 Personal 483.95 363.84 26.53 2,047.93 116000 Protested 11781.54 4,177.87 1095.70 21,919.19 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 4,018.00 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 230,427.82 58,014.58 9,838.72 334,091.02 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Cordractalbans/notes payable 205200 Matured interest payable 206100 Other accrued Davables 1,788.55 3,033.82 7.010.25 211000 Due to other funds 212000 Due to other governments 214000 Deposits pajable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 1,788.55 3,033.82 0.00 7,010.25 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 57,841.79 16,09229 2,455.51 88 121.62 Total Deferred Inflows of Resources 57,841.79 16,092.29 2,455.51 88,121.62 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(neoawe bxft : o y) 170,797.46 38,888.47 7,383.21 238,959.15 Total Fund Balances 170,797.48 38,888.47 7,383.21 238,959.15 Total Liabilities,Deferred Inflows of Resources and Fund Balances 230,427.82 58,014.68 9,838.72 334,091.02 -417- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS 1 11INIC in 21111A FUNDi2280 FUNDM2290 FUNDS2320 FUNDS2330 SENIOR EXTENSION ECONOMIC RODENT ACCOUNT CITIZENS SERVICE DEVELOPMENT NUMBER DESCRIPTION ASSETS 101000 Cash and cash eguivalentS 5,359.36 2,070.95 124,204.02 0.73 103000 Pe his 101100 Irnestrnen 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 14,342.05 15,524.27 0.00 0.00 114000 Net proceeds 115000 Personal 512.82 484.59 116000 Protested 5,487.15 5,953.59 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other emments 133000 Advances to other funds 140000 P se 150000 Inventories 170000 Other debits Total Assets 25,701.38 24,033.40 124,204.02 0.73 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Oul lows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Contractstloans/notes payable 205200 Matured Interest payable 206100 Ober accrued bes 566.77 1,063.68 211000 Due to other funds 212000 Due to other govemments 214000 Deposits Payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 506.77 1,063.68 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 20,342.02 21,962.45 Total Deferred Inflows of Resources 20,342.02 21,962.45 0.00 0.00 FUND BALANCES: 250100 Non-spendabie 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(negerve DakV my) 5359.36 1,564.18 123,140.34 0.73 Total Fund Balances 5,359.36 1,564.18 123,140.34 0.73 Total LlabilkM%Deferred Inflows of Resources and Fund Balances 25,701.38 24,033.40 124204.02 0.73 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNDa2360 FUND02371 FUNDR2372 FUNDY2382 MUSEUM EMPLOYER PERMISSIVE SEARCH& ACCOUNT CONTRIBUTION MEDICAL LEVY RESCUE NUMBER DESCRIPTION GROUP HEALTH ASSETS 101000 Cash and cash equivalents 4,181.65 0.00 0.00 0.00 103000 Pefty,cash 200.00 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 3897.77 968.72 87 967.98 0.00 114000 Net proceeds 115000 Personal 154.64 504.58 2,089.50 0.14 116000 Protested 1790.02 31,518.26 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollecflbles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Otherdebhs Total Assets 10,224.08 1,473.30 121,575.74 0.14 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 warrants ae 202100 Accounts able 203100 IJudgments payable 204000 Contractslloans)notea payable 205200 Matured Interest payable 206100 Other accrued payables 211000 Due to other funds 125.18 212000 Due W other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 125.18 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 5,842.43 1,473.30 121,575.74 0.14 Total Deferred Inflows of Resources 5,842.43 1,473.30 121,575.74 0.14 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(negative babnce ony) 4.381.65 . 125.18 Total Fund Balances 4,381.65 (125.18) 0.00 0.00 Total LleblMIM Deferred Inflows of Resources and Fund Balances 10,224.08 1,473.30 121,575.74 0.14 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUND11i2390 FUNDr2393 FUNON420 FUNDM2600 DRUG RECORDS BASIN LIME KILN ROAD ACCOUNT FORFERURE PRESER- IMPROVEMENT RID NUMBER DESCRIPTION VATION DISTRICT ASSETS 101000 Cash and cash equivalents 16,821.80 109 543.71 3,859.25 878.74 103000 Pe 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 0.00 0.00 463.52 0.00 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectbles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 16,821.80 109,543.71 4,322.77 878.74 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 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 iOther accrued payables 211000 Due to other funds 212000 Due to other governments 214000 Deposits palWble 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 463.52 0.00 Total Deferred Inflows of Resources 0.00 0.00 463.52 0.00 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(naw"baorwe o y) 16,821.80 109,543.71 385925 878.74 Total Fund Balances 16,821.80 109,543.71 3,859.25 878.74 Total Liabilities,Deferred Inflows of Resources and Fund Balances 16,821.80 109,543.71 4,322.77 878.74 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNOII2501 FUNDa2502 FUND62504 FUND92508 DESTINY HILLS SOUTH HILLS SADDLE BIG DIPPER ACCOUNT ROAD RID RMD MOUNTAIN RMD ASIO NUMBER DESCRIPTION ASSETS 101 D00 Cash and cash equivalents 5,485.D6 76 933.43 52,767.22 20,682.61 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 108000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 150.110 1,776.00 173.00 0.00 114000 Net Proceeds 115000 Personal 116000 Protested 105.00 118000 Special assessments Accountstother receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 5,740.06 78,709.43 52,940.22 20,682.61 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts yable 203100 Judaments payable 204000 ContracLMoanahwtes payable 205200 Matured interest payable 206100 Other accrued payables 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 255.00 1,776.00 173.00 0.00 Total Deferred Inflows of Resources 255.00 1,776.00 173.00 0.00 FUND BALANCES: 250100 Non-sDendab4e 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(neasWe bawn o y) 5.485.06 76,933.43 52,767.22 20 682.61 Total Fund Balances 5,485.06 76,933.43 52,767.22 20,682.61 Total Uabllhbs,Deferred Inflows of Resources and Fund Balances 5,740.06 78,709.43 52,940.22 20,682.61 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS I INP 14n 9131A FUND#M7 FUNDS2510 FUNDa2511 FUND82512 BIG DIPPER JACK MTN. MOONLIGHT MOONLIGHT ACCOUNT RMD ESTATES RSIO RIDGE ESTATES RIDGE RMD NUMBER DESCRIPTION RSID ASSETS 101000 Cash and cash equivaleft 7,992.03 0.00 20 .71 5,462.50 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 109000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 0.00 0.00 0.00 0.00 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Accountsrother receivables(net of allowance 120000 for uncollecdbles 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 7,882.03 0.00 20,393.71 5,462.50 DEFERRED OUTFLOWS OF RESOURCES 190000 Deterred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrant payable 202100 Accounts payable 203100 Judgments payable 204000 ContracisAoens/notes payable 205200 Matured Interest payable 209100 Other accrued payables 211000 Due to other funds 5,543.25 21,283.49 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 5,543.25 0.00 21,283.49 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 0.00 Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(nags"bake aryl 7,882.03 (5,543.25), 20 393.71 15,820.99 Total Fund Balances 7,882.03 (5,543.25) 20,393.71 (15,820.99) Total Liabilities,Deferred Inflows of r-1 1�Resources and Fund Balances 7,882.03 0.001 20,393.71 5,462.50 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNDS2514 FUNDS2517 FUNDN2518 FUNDS2598 FOREST PARK MARTINEZ MARTINEZ CLANCY W&S ACCOUNT ESTATES RSID GULCH RID GULCH RMD DISTRICT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 0.00 92,230.73 14,841.46 0.00 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 0.00 3,323.06 900.00 0.00 114000 Net proceeds 116000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debts Total Assets 0.00 95,553.79 15,741.46 0.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants Payable 202100 Accounts payable 203100 Jud ments PaYable 204000 Contracts/loans/rates Payable 205200 Matured interest payable 206100 Other accrued PaYables 211000 Due to other funds 8,431.07 21,065.05 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected In advance 233000 Advances from other funds Total Liabilities 8,431.07 0.00 0.00 21,065.05 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 3,323.06 900.00 Total Deferred Inflows of Resources 0.00 3,323.06 900.00 0.00 FUND BALANCES: 250100 Non-spandable 250200 Restricted 260100 Committed 260200 AssWed 271000 Unassigned(negawelam"aryl 8,431.07 92230.73 14,841.46 21,065.05 Total Fund Balances (8,431.OD 92,230.73 14,841.46 (21,065.05) Total Liabilities,Deferred Inflows of Resources and Fund Balances 0.00 95,553.79 15,741.48 0.00 47. COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUND92830 FUNDf12840 FUNDa2841 FUND82950 JUNK VEHICLE NOXIOUS WEED CO.SPEC. 911 ACCOUNT GRANTS WEED GRANT EMERGENCY NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 11 423.48 36 663.26 144.37 187 720.82 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 0.00 0.00 0.00 0.00 114000 Net voceeds 115000 Personal 116000 Protested 118000 Special assessments Acoountslother receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debt Total Assets 11,423.48 36,653.26 144.37 187,720.82 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19)o= Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 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 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 0.00 0.00 0.00 O.DO DEFERRED INFLOWS OF RESOURCES 2200DO Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(nagaum whence cry) 11,423.48 36,653.26 144.37 187,720.82 Total Fund Balances 11,423.48 36,653.26 144.37 187,720.82 Total Liabilities,Deferred Inflows of Resources and Fund Balances 11,423.48 36,653.26 144.37 187,720.82 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUNDa2869 FUND02OW FUNDIY2865 FUNDa2866 COUNTY LAND LAND USE ONRC GRANT SUGAR BEET ACCOUNT INFORMATION PLANNING ROW RRGL NUMBER DESCRIPTION ACT GRANT ASSETS 101000 Cash and cash equivalents 4,517.06 0.00 0.00 0.00 103000 Pettv 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 0.00 0.00 0.00 0.00 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Acoountslother receivables(net of allowance 120000 for uncdlectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 4,517.06 0.00 0.00 0.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 ContractsManstnotes payable 206200 Matured interest payable 206100 Other accrued payables 1320.40 211000 Due to other funds 750000 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds Total Liabilities 1,320.40 0.00 0.00 7,500.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(nwve balance ony) 3,196.66 7500.00 Total Furl Balances 3,196.66 0.00 0.00 (7,500.00) Total Liabilities,Deferred Inflows of r— Resources and Fund Balances 4,517.06 0.00 0.00 0.00 47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS I IMF In 2njA FUND#nM FUND#2903 FUNDff2917 FUNDS2950 FOREST FOREST RE& CRIME VICTIMS DUI TASK ACCOUNT RESERVE TITLE TITLE 1112008 ASSISTANT FORCE NUMBER DESCRIPTION 111 PROJECTS LAW GRANT ASSETS 101000 Cash and cash equivalents 46 449.06 0.00 22,009.86 8,509.49 103DDO Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 0.00 0.00 0.00 0.00 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Accounlslother receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other vemments 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 46,449.06 0.00 22,009.86 8,509.49 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Contractslloanstnotes payable 205200 Matured interest payable 206100 Other accrued payables 104.01 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected In advance 233000 Advances from other funds Total Liabilities 0.00 0.00 0.00 104.01 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCES: 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 UnasSigned(neaaele delan any) 46,449.06 22,009.86 8,405.48 Total Fund Balances 46,449.06 0.00 22,009.86 8,405.48 Total Liabilities,Deferred Inflows of Resources and Fund Balances 46,449.06 0.00 22,009.86 8,509.49 -47- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS FUND#2978 FUND#2311 FUND# FUND# TOBACCO SOUTH ENDTIF NAME NAME ACCOUNT GRANT DISTRICT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 0.00 748 404.57 103000 PeV Cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 InvestmerNs-restricted 106000 Valuation of Investments to fair value Taxes receivable: 111000 Mobiles 1130DO Real estate 0.00 114000 Net proceeds 115000 Personal 428.52 118000 Protested 118000 Special assessments Accountdother receivables(net of allowance 120000 foruncoflectibles 131000 Due from other funds 132000 Due from other governments 2,13925 133000 Advances to other funds 140000 Prepaid expense 150000 Inventories 170000 Other debits Total Assets 2,13925 748,833.09 0.00 0.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants Pavable 202100 Accounts payable 203100 Judgments payable 204000 Contracts/loans/notes payable 205200 Matured interest 206100 Other accrued payabi as 513.19 211000 Due to other funds 2­13-9.2-5 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected In advance 233000 Advances from other funds Total Liabilities 2,652.44 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues 42822 Total Deferred Inflows of Resources 0.00 428.52 0.00 0.00 FUND BALANCES• 250100 Non-spendable 250200 Restricted 260100 Committed 260200 Assigned 271000 Unassigned(neyawe bakwe ony) 513.19 748,404.57 Total Fund Balances (513.19) 748,404.57 0.00 0.00 Total Liabilities,Deferred Inflows of Resources and Fund Balances 2,139.25 748,833.09 0.00 0.00 -47- COUNTY OF JEFFERSON COMBINING BALANCE SKEET NONMAJOR SPECIAL REVENUE FUNDS FUND# FUND# NONMAJOR NAME NAME SPECIAL ACCOUNT REVENUE NUMBER DESCRIPTION FUNDS ASSETS 101000 Cash and cash eaulvalents 2,761,187.73 103000 P cash 950.00 101100 Investments 0.00 102000 Cash and cash uivalent$-restricted 133 783.87 102300 Investments-restricted OAO 106000 Valuation of investments to fair value 0.00 Taxes receivable: 111000 Mobiles 0.00 113000 Real estate 416 221.61 114000 Net proceeds 0.00 115000 Personal 17,551.03 116000 Protested 138,9D9.93 118000 S scial assessments 0.00 Accounts/other receivables(net of allowance 120000 for uncollec8des 0.00 131000 Due from other funds 0.00 132000 Due from other governments 6,157.25 133000 Advances to other funds 0.00 140000 Prepaid expense 0.00 150000 Inventories 0.00 170000 Other debits 0.00 Total Assets 0.00 0.00 3,474,761.42 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 0.00 19xxxx Deferred Outflows of Resources 0.00 Total Deferred Outflows of Resources 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 0.00 202100 Accounts payable 0.00 203100 Judgments yable 0.00 204000 Conbactsrloans/notes payable 0.00 205200 Matured interest payable 0.00 206100 Other accrued payables 26,699.66 211000 Due to other funds 66 087.29 212000 Due to other governments 0.00 214000 Deposits ble 0.00 216000 Revenues collected in advance 0.00 233000 lAdvances from other funds 0.00 Total Liabilities 0.00 0.00 92,786.95 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 0.00 223000 Deferred Inflows of Tax Revenues 572,682.57 Total Deferred Inflows of Resources 0.00 0.00 572,682.57 FUND BALANCES: 250100 Non-spendable 0.00 250200 Restricted 0.00 260100 Committed 0.00 260200 Assigned 0.00 271000 UnassOled(nVaare balance ory) 2,809 291.90 Total Fund Balances 0.00 0.001 2,809,291.90 Total LIWIttfes,Deferred Intfows of Resources and Fund Balances 0.00 0.00 3,474,761.42 -40- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDi2130 BRIDGE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 400.00 75,988.25 73,844.70 2,121.55 314140 Local option taxes 0.00 Licenses and perm 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building ernits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Irltergovernmenta revenue supplemental section for detail) 331000 Federal arants 87,580.00 87,580.00 0.00 87,580.00 332000/333 Federal shared revenues 0.00 334000 State arants 381,882.00 381,882.00 0.00 381,882.00 335000/336 State shared revenues 9,401.80 9,401.80 9,812.21 410.41 337000 Local grants 0.00 336000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public satety 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 Cltv court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 479,283.80 554,830.05 83,658.91 (471,173.14) -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2140 WEED VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Property taxes 685.00 195,357.93 189,749.30 5,608.63 314140 Local option taxes 0.00 Licenses and pe rrnits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildi permits 0.00 323030 An licenses 0.00 323050 Other ermits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal rants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 31,354.15 31,354.15 32,411.47 1,057.32 337000 Local grants 0.00 339000 Local shared revenues 0.00 Charms for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 69,000.00 69,000.00 43,882.01 25,117.99 344000 Public heath 41,000.00 41,000.00 33,170.26 7,829.74 345000 Socialleconomic 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 Miscsllaneous 0.00 0.00 0.01 0.01 370000 Investment and royalty earnings 600.00 600.00 391.59 (208.41) Total revenues 142,639.15 337,312.08 299,604.64 (37,707.44 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDfi2150 PREDATORY ANIMAL VARIANCE WITH Flhl BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312DOC Property taxes 5.00 317.82 337.33 19.51 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 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 348000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 5.00 317.82 337.33 19.51 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2155 PRED.ANIMAL CATTLE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 4,835.00 3,981.50 853.50 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 1 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 SociaVeoonomlc 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 4,835.00 3,981.50 (853.50) -09 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNO#2160 FAIR VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 31100QI31200C ProPertVtaxeS 105.00 23,701.21 23,275.27 425.94 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildinq permits 1 0.00 323030 Animal licenses 0.00 323050 aver nnits 0.00 ntergovemmenta revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 6,383.78 6,383.78 6,511.92 128.14 337000 Local grants 0.00 339000 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 Socialleconomio sery ices 0.00 349000 Culture and recreation 2,891.00 2,891.00 2,650.62 240.38 Fines and forfeitures 351010 Justice court 0.00 351020 District Court 0.00 351030 City court 0.00 360000 Miscellaneous 35,995.00 40,995.00 28,667.50 (12,327.50) 370000 Investment and royalty earnings 0.00 Total revenues 45,374.78 73,970.99 61,105.31 1 (12,865.68) 49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDS2180 DISTRICT COURT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131 Propertytaxes 600.00 162,124.34 157,298.35 4,825.99 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue supplemental section for detail) 331000 Federal grants 13,000.00 13,000.00 0.00 13,000.00 332000/M Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 7,777.98 7,777.98 8,655.28 877.30 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 4125.00 4,125.00 4,916.16 791.16 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 0.00 52.22 52.22 370000 Investment and royalty earnings 0.00 Total revenues 25,502.98 187,027.32 170,922.01 (16,105.31) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2200 MOSQUITO DISTRICT#1 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ProPerty taxes 35.00 4,076.88 3,840.96 235.92 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildin Emits 0.00 323030 Animal licenses 0.00 323050 Other Emits 0.00 nterg=rnmenta revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 3350001336 State shared revenues 629.00 629.00 665.29 36.29 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 0.00 750.00 750.00 370000 Investment and royalty earnings 0.00 Total revenues 664.00 4,705.88 5,256.25 550.37 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2201 MOSQUITO DISTRICT#2 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312DOC PrOPertY taxes 10.00 1,760.68 1,819.42 58.74 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 rmits 0.00 Intergovernmental revenue ee supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 571.03 571.03 691.14 120.11 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General governme nt 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 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 581.03 2,331.71 2,510.56 176.85 .49. COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2202 MOSQUITO DISTRICT#3 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Propertytaxes 150.00 24,442.59 24,565.10 122.51 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 1 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331 D00 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 4,981.86 4,981.86 5,224.57 242.71 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 SociaVeconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justioe court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 5,131.86 29,424.45 29,789.67 365.22 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2203 MOSQUITO DISTRICT it FEE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ProPertV taxes 500.00 26,565.00 25,672.22 892.78 314140 Local OPtiOn Was 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building rmits 0.00 323030 Animal licenses 0.00 323050 Other nnits 0.00 intergovemmentalrevenue ee supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 3350001336 State shared revenues 0.00 337000 Local grants 0.00 33WW Local shared revenues 0.00 Charges for services 341000 General oovernment 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 1,045.45 1,045.45 1,045.45 0.00 370000 Investment and royalty earnings 0.00 Total revenues 1,545.45 27,610.45 26,717.67 (892.78) d9 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2210 COUNTYPARKS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ProPertY taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other pennits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/335 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General qovemment 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 P5,000..00 5,000.00 0.00 51000.00 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 eamin s 0.00 Total revenues 5,000.00 5,000.00 0.00 (5,000.00) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDi2220 LIBRARY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Propertytaxes 900.00 236,098.42 233,648.29 2,450.13 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 emlits ovemmenta revenue(See 0.00 nterg supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 2,100.00 2,100.00 3,724.48 1,624.48 335000/336 State shared revenues 39,213.13 39,213.13 40,867.76 1,654.63 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 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 5,ODO.00 5,000.00 5,129.54 129.54 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 0.00 8,182.04 8,182.04 370000 Investment and royalty earnings 0.00 0.00 141.85 141.85 Total revenues 47,213.13 282,411.55 291,693.98 9,282.41 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2221 NO.JEFF.LIBRARY DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 31100Q/31200C ProPertYtaxes 500.00 170,209.63 160,424.91 .....(9,784.72 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 t Building permits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0.00 intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 2,310.00 2,310.00 380.00 1,930.00 335000/336 State shared revenues 1,437.26 1,437.26 1,991.88 554.62 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 I Culture and recreation 3,125.00 3,125.00 1,114.51 2,010.49 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 48,656.00 48,656.00 8,786.64 (39,869.36) 370000 Investment and royalty samings 0.00 0.00 80.88 80.88 Total revenues 56,028.26 225,737.69 172,778.82 (52,959.07) 49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDif2250 PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312M Property taxes 180.00 54,844.19 53,078.72 1,765.47 314140 Local option taxes 0.00 Licenses and Permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Olher ermits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal arants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 6,374.34 6,374.34 6,653.23 278.89 337000 Local arants 0.00 336000 Local shared revenues 0.00 Charges for services 341000 General government 1,375.00 1,375.00 5438.00 4,063.00 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 0.00 (1,500.00) (1,500.00) 370000 Investment and Tpity earnings 0.00 Total revenues 7,929.34 62,593.53 63,669.95 1,076.42 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND1i2260 EMERGENCY DISASTER VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 70.00 70.00 159.75 89.75 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beveragle licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other rrnit5 0.00 Intergovemmenta revenue(See supplemental section for detail) 331000 Federal grants 0.00 57,399.65 57,399.85 0.00 3320001333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 522.95 522.95 522.96 0.01 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 Socialteconomic 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 eamings 0.00 Total revenues 592.95 57,992.80 58,082.56 89.76 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDR2270 HEALTH&SANITATION VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 1,100.00 288,756.50 280,079.50 8,677.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildin permits 10,750.00 10,750.00 10,550.00 200.00 323030 Animal licenses 0.00 323060 ocher m�its 0.00 ntergovemmenta revenue(See supplemental section for detail) 331000 Federal grants 48,481.00 48,320.00 46,947.80 1,372.20 332000/333 Federal shared revenues 0.00 334000 State qrants 0.00 335000/336 State shared revenues 34,342.80 34,342.80 35,905.12 1,562.32 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 9,363.00 9,363.00 8,750.00 613.00 342000 Public safety 0.00 343000 Public works 12-10-0-0.0-0 12,000.00 20,831.50 8,831.50 344000 Public health 16-16-0--D.0-0- 16,600.00 19,533.60 2,933.60 345000 Socialleconomic 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 0.00 107.28 107.28 370000 Investment and ro eaminp 0.00 Total revenues 132,636.80 420,132.30 422,704.80 2,572.50 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDA2280 SENIOR CITIZENS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Pro taxes 260.00 66,555.28 64,711.71 1,843.57 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildin permits 0.00 323030 Animal licenses 0.00 323050 Other milts 0.00 intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 11,939.76 11,939.76 12,299.83 360.07 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safetv 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 SooiaVeoonomic 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 royality earnings 0.00 Total revenues 12,199.76 78,495.04 77,011.54 (1,483.50 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND82290 EXTENSION SERVICE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 31100Q(31200C Propedytaxes 290.00 62,651.77 60,946.50 1,705.27 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 nnits 0.00 ntergovemmenta revenue( ee supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 10,023.05 10,023.05 10,361.75 338.70 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safely 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Socialleconomic 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 1 10,313.051 72,674.82 71,308.25 (1,368.57) -09 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2320 ECONOMIC DEVELOPMENT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 110001312 Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue ee supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 137,545.29 137,545.29 114,419.42 23,125.87 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 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justices court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 210.00 210.00 191.31 (18.69) Total revenues 137,755.29 137,755.29 114,810.73 (23,144.56) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDt2330 RODENT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Akooholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building its 0.00 323030 Animal licenses 0.00 323050 Other nnitS nta revenue(See 0.00 Intergovemme supplemental section for detail) 331000 Federal Qrants 0.00 33200x333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 Sodalleconomic 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-j 1 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND92360 MUSEUM VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000131200C Property taxes 80.00 21,991.15 21,405.83 585.32 314140 Local option taxes 0.00 Licenses and Its 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildin permits 0.00 323030 Animal licenses 0.00 323050 Other ennits 0.00 ntergovemitenta revenue ee supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 827.13 827.13 946.12 118.99 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 SociaVeconomic 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 3700M Investment and royalty samings 10.00 10.00 7.76 (2.24) r-1 Total revenues 917.13 22,828.281 22,359.71 (488.57) -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDt2371 EMPLOYER CONTRIBUTION GROUP HEALTH INS. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 31100(V31200C Pr taxes 10.00 10.00 125.18 135.18 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Other nnitS 0.00 ntergovammenta revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/335 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 348000 Culture and recreation 0.00 Firms and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 10.00 10.00 (125.18) (135.18) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND1t2372 PERMISSIVE MEDICAL LEVY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Pro taxes 1,500.00 373,710.43 363,235.46 10,474.97 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 wants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 4,341.20 4,341.20 6,362.76 2,021.56 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 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 rwyalty earnings 0.00 Total revenues 5,841.20 378,051.63 369,598.22 (8,453.41) -49-j COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND1i2382 SEARCH&RESCUE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 3110001312000 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 rmits 0.00 323030 Animal licenses 0.00 323050 Other rmits 0.00 wrismal revenue ibes supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 1 0.00 342000 Public safetv 0.00 343000 Public works 0.00 344000 Public health 0.00 346000 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 Citv court 0.00 360000 Miscellaneous 0.00 11,100.00 11,100.00 0.00 370000 Investment and ro Ity earnings 0.00 Total revenues 0.00 11,100.00 11,100.00 0.00 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2390 DRUG FORFEITURE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312ODC 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 ermits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General govemment 0.00 342000 Public safetv 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 SocWeconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 4,100.00 4,100.00 2,100.00 2,000.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 2,000.00 2,000.00 2,175.00 175.00 370000 Investment and royalty earnings 0.00 Total revenues 6,100.001 6,100.00 4,275.00 (1,825.00) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2393 RECORDS PRESER-VATION VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C PrOPerty taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building units 0.00 323030 Animal licenses 0.00 323050 Other Dermits 0.00 Intergovemmentalrevenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State rants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 336000 Local shared revenues 0.00 Charges for services 341000 General govemment 26,100.00 26,100.00 19,732.95 6,367.05 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 348000 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 26,100.00 26,100.00 19,732.95 (6,367.05) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDk2420 BASIN IMPROVEMENT DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 31100QI31200C Propertytaxes 55.00 3,355.00 3,320.32 34.68 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building ermlts 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal arants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 40.66 40.66 40.68 0.02 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General Qovemment 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 royafty earnings 0.00 Total revenues 95.66 3,395.66 3,361.00 (34.66) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDf125110 LIME KILN ROAD RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Pro taxes 0.00 2,450.00 2,453.74 3.74 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildinq permits 0.00 323030 Animal licenses 0.00 323050 Other rtnits 0.00 IMergovemmeMal revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local grants 1 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 Socialleconomic services 0.00 348000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 2,450.001 2,453.74 3.74 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDif2501 DESTINY HILLS ROAD RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 50.00 8,320.00 8,516.97 196.97 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildinq permits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0.00 ntergovemmenta revenue(See supplemental section for detail) 331000 Federal rants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local rants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General qovernment 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public hea@h 0.00 345000 Social/economic servioss 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 C court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty eamings 0.00 Total revenues 50.00 8,320.00 8,516.97 196.97 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2502 SOUTH HILLS RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT I ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Property taxes 70.00 68,002.00 33,494.68 34,507.32 314140 Local option taxes 0.00 Licenses and psrmIts 322010 Alcohok beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other nniLS 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 r--1 I Total revenues 70.00 68,002.00 33,494.68 (34,507.32) -49-i I COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2504 SADDLE MOUNTAIN RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Propertv taxes 20.00 17,839.00 18,328.75 489.75 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildina permits 0.00 323030 Animal licenses 0.00 323050 Other oarmtts 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/335 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 Socialieconomic services 0.00 348000 Culture and recreation 0.00 Flnes and forfeitures 351010 Justioe court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 20.001 17,839.00 1 18,328.75 489.75 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2506 BIG DIPPER RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131 Propedy taxes 9.00 8,304.54 8,298.84 5.70 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 Other permits 0.00 Intergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty eamin s 0.00 Total revenues 9.00 8,304-54 8,298.84 (5.70) -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDf2507 BIG DIPPER RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 2,508.00 2,509.00 1.00 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 m,irs 0.00 ntergoverMnta revenue supplemental section for detail) 331000 Federal grants 0.00 3320001333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local rents 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 Socialleconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 2,508.00 2,509.00 1.00 d9 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDS2510 JACK MTN.ESTATES RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/31 Pro a taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 intergovernmental revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General qovernment 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 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDN2511 MOONLIGHT RIDGE ESTATES RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 3110DO/31200C Propertytaxes 135.00 24,513.99 25,372.63 858.64 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildin permits 1 0.00 323030 Animal licenses 0.00 323050 Other lits 0.00 Intergoverrr rnmental revenue ee supplemental section for detaiq 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 Socialleconomic 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 eamings 0.00 Total revenues 135.00 24,513.99 25,372.63 858.64 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND92512 MOONLIGHT RIDGE RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C PrOPOrtY taxes 70.00 12,420.00 12 867.11 447.11 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 supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 SociaVeoonomlc 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 70.00 12,420.00 12,867.11 447.11 49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2514 FOREST PARK ESTATES RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS INEGATIVE) REVENUES Taxes: 11000/31 Pro 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 ennits 0.00 ntergovernmenta revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 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 Justioe 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 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDi2517 MARTINEZ GULCH RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131 Pro taxes 21,692.00 39,415.04 24,569.08 14,845.96 314140 Local coon taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building rrvfds 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 Socialleconomic 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 21,692.00 39,415.04 24,569.08 (14,845.96) -09- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2518 MARTINEZ GULCH RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Prope taxes 30.00 7,230.00 6,615.49 614.51 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovemmental revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/338 State shared revenues 0.00 337000 Local rants 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 Socialleconomic 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 30.00 7,230.00 6,615.49 (614.51) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND42598 CLANCY W&S DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other emits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/330 State shared revenues 0.00 337000 Local grants 0.00 330000 Local shared revenues 0.00 Chagas for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Socialleconomic services 0.00 348000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 0.00 0.00 0.00 1 01 49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2830 JUNK VEHICLE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ProPertytaXeS 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building ennits 0.00 323030 Animal licenses 0.00 323050 Other ermits 0.00 ntergovemmenta revenue(See supplemental section for detail) 331000 Federal qrants 0.00 332000!333 Federal shared revenues 0.00 334000 State grants 0.00 335000/335 State shared revenues 11,102.00 11,102.00 11,102.00 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charms 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 380000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 11,102.00 11,102.00 11,102.00 0.00 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDS2840 NOXIOUS WEED GRANTS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other rmiIs 0.00 Intergovemmenta revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 9,285.00 9,285.00 11,968.96 2,683.96 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/economic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 9,285.00 9,285.00 11,968.96 2,683.96 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#M1 CO.SPEC.WEED GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/312 Pro 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 ennits 0.00 323030 Animal licenses 0.00 323050 Other enrlils 0.00 ntergovemmenta revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State arants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General oovernment 0.00 342000 Public safely 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Sociayeconomic 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 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2850 911EMERGENCY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312ODC 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 rmlts 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 105,000.00 105,000.00 133,185.09 28,185.09 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 Socialleconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeltures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty eamings 0.00 0.00 239.23 239.23 Total revenues 105,000.00 105,000.00 133,424.32 28,424.32 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDA2859 COUNTY LAND INFORMATION ACT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C PrOPertY taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 081er ermits 0.00 ntergovammenta revenue(See supplemental section for detail) 331000 Federal rants 0.00 3320W333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 336000 Local shared revenues 0.00 Charges for services 341000 General government 4,200.00 4,200.00 2,875.75 1,324.25 342000 Public safely 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Social/sconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice Court 0.00 351020 District court 0.00 351030 Cftycoun 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 4,200.00 4,200.00 2,875.75 (1,324.25) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUNDN2860 LAND USE PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 4,300.33 4,300.33 4,300.32 0.01 337000 Local arants 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 34WW Culture and recreation 0.00 Fines and forfeitures 351010 Justioe court 0.00 351020 District court 0.D0 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 4,300.33 4,300.33 4,300.32 (0.01) -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDS2865 DNRC GRANT VARIANCE WITH FINAL BUDGETEDAMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 110001312 Property taxes 0.00 314140 Local o Lion taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building peffnits 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 Intergovernmental revenue supplemental section for detail) 331000 Federal rants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 1,300,000.00 1,300,000.00 222,288.14 1,077711.86 335000/336 State shared revenues 0.00 337000 Local grants 0.00 33so00 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 Socialfeconomic services 0.00 346000 Culture and recreation 0.00 Flnes and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 City court 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 0.00 Total revenues 1,300,000.00 1,300,000.00 222,288.14 (1,077,711.86) -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDN2866 SUGAR BEET ROW RRGL GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/312 Prog)ertvtaxes 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 units 0.00 ntergove nmental revenue es supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State gnants 0.00 335000/336 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Charges for services 341000 General gGvemment 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Socialfeconomic services 0.00 348000 Culture and recreation 0.00 Fines and forfeltures 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 -48 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#M2 FOREST RESERVE TITLE III PROJECTS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Building permits 0.00 323030 Animal licenses 0.00 3230.50 Other ennits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 25,000.00 25,000.00 46,449.06 21 449.06 334000 State arants 0.00 335000/336 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 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 25,000.00 25,000.00 46,449.06 21,449.06 -49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2903 FOREST RES.TITLE ill 2008 LAW VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C ProPerty taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 Buildina oermlls 0.00 323030 Animal licenses 0.00 323050 Other errnits 0.00 ntergovemmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 3350001336 Stale 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 safe 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 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2917 CRIME VICTIMS ASSISTANT GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000131200C 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 gpits 0.00 Intergovemzntal revenue(See supplemental section for detail) 331000 Federal grants 14,431.00 14,431.00 8,932.81 5,498.19 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 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 safe 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Socialleconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 12,200.00 12,200.00 13,699.41 1,49-9.41 351020 District court 0.00 0.00 825.00 825.00 351030 City court 0.00 360000 Miscellaneous 0.00 0.00 125.00 125.00 370000 Investment and royalty eamings 0.00 Total revenues 26,631.00 26,631.00 23,582.22 (3,048.78) -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUND#2950 DUI TASK FORCE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000131 Property taxes 0.00 314140 Local option taxes 0.00 Licenses and permits 322010 Atoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 BOON pwmfts 0.00 323030 Animal licenses 0.00 323050 Other permits 0.00 ntergovemmenta revenue supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 3350001336 State shared revenues 5,300.00 5,300.00 3,500.00 1,800.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Chaqpw for services 341000 General government 0.00 342000 Public safety 0.00 343000 Public works 0.00 344000 Public health 0.00 345000 Soclayeconomic services 0.00 346000 Culture and recreation 0.00 Fines and forfeitures 351010 Justice court 0.00 351020 District court 0.00 351030 Gq court 0.00 360000 Miscellaneous 2,800.00 4,000.00 2,525.00 (2,075.00) 370000 Investment and royalty earnings 0.00 r 1 Total revenues 7,900.00 9,900.001 6,025.00 1 (3,875.00) 49 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#2978 TOBACCO GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312004 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 aher m,is 0.00 Intergovemmenta revenue IS ee supplemental section for detail) 331000 Federal grants 31,026.00 31,026.00 28,701.98 2,324.02 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335ooa36 State shared revenues 0.00 337000 Local grants 0.00 338000 Local shared revenues 0.00 Cha es 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 31,026.00 31,026.00 28,701.98 (2,324.02) 49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 FUNDIt2311 SOUTH END TIF DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION [!ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/31200C PropertV taxes 5.00 367,855.52 367,426.99 428.53 314140 Local option taxes 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 322020 General business licenses 0.00 323010 1 Building permits 0.00 323030 Animal licenses 0.00 323050 Other rmits 0.00 nmental revenue(Ses supplemental section for detail) 331000 Federal grants 0.00 332000/333 Federal shared revenues 0.00 334000 State grants 0.00 335000/336 State shared revenues 4,457.20 4,457.20 14,182.29 9,725.09 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 Socialleconomic sery ices 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 0.00 545.18 545.18 370000 Investment and royalty earnings 0.00 Total revenues 4,462.20 372,312.72 382,154.46 9,841.74 -49- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR ENDED JUNE 30, 2014 TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 11000/312 P taxes 29,516.00 2,356,258.16 2,255,723.24 100 534.92 314140 Local option 0.00 0.00 0.00 0.00 Licenses and permits 322010 Alcoholic beverage licenses 0.00 0.00 0.00 0.00 322020 General business licenses 0.00 0.00 0.00 0.00 323010 Building permits 10,750.00 10,750.00 10,550.00 200.00 323030 Animal lioenses 0.00 0.00 0.00 0.00 323050 Oltrer units 0.00 0.00 0.00 0.00 nter mium-ental revenue ee supplemental seMion for detail) 331000 Federal grants 194,518.00 251,756.85 141,982.44 109,774.41 332000/333 Federal shared revenues 25,000.00 25,000.00 46,449.06 21,449.06 334000 State Qrants 1,895,577.00 1,695,577.00 238,361.58 1,457,215.42 335000/338 State shared revenues 437,866.70 437,866.70 460,613.09 22,746.39 337000 Local grants 0.00 0.00 0.00 0.00 338000 Local shared revenues 0.00 0.00 0.00 0.00 Charges for services 341000 General government 45,163.00 45,163.00 41,712.86 3,450.14 342000 Public sate 0.00 0.00 0.00 0.00 343000 Public works 81,000.00 81,000.00 64,713.51 16,286.49 344000 Public health 57,600.00 57,600.00 52,703.86 4,896.14 345000 Socialleconomlc services 0.00 0.00 0.00 0.00 346000 Culture and recreation 16,016.00 16,016.00 8,894.67 7,121.33 Fines and forfeitures 351010 Justice court 16,300.00 1 16,300.00 15,799.41 500.59 351020 District court 0.00 0.00 825.00 825.00 351030 CRY court 0.00 0.00 0.00 0.00 360W0 Mlscellanaous 90,298.45 108,396.45 62,561.32 (45,835.13) 370000 Investment and royalty eamings 820.00 820.00 1,052.62 232.62 Total revenues 2,700,423.15 5,102,504.16 3,401,942.66 (1,700,561.50) -49A- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIB—AL YEAR ENDED jUNE ' FUND#2130 BRIDGE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL RNAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.500 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 1 0.00 430000 Public Works 100 Personal services 27,739.18 27,739.18 28,395.00 655.82 200.800 S lies/services/matedals,etc 168,838.98 565,720.98 46,676.19 519,044.79 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.500 Suppli e s/services/matedals,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Suppliestservic es/meterials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Capital expenditures 366,882.00 366,882.00 0.00 366,882.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Yo-tall expenditures 563,460.16 960,342.16 75,07 .1 ,270.97 Excess of revenues over expenditures (84,196.36) (405,512.11) 8,585.72 414,097.83 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 351050 Inception of capital lease 0.00 381070 Notes/loanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 3,812.61 400,694.61 3,812.61 396,882.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as 've 0.00 5250DO Extraordinary items-expendlture(enter as negative) 0.00 Total other financing sources(uses) 3,812.61 400,694.61 3,812.61 (396,882.00) Nat than a In fund balance (80,383.75 (4,817.50) 12,398.33 17,215.83 Fund balances-July 1,2013 sa previously reported 191,598.31 Prior period adjustments ,Fund noes-July 1,2013 as restalfied 91,598.31 Fund balances-June 30,2014 203, -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS ' FUNDY2140 WEED VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS NEGATIVE EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 420000 Public SafeW 100 Personal services 0.00 200-800 Su lies/serviosalmaterials,etc 0.00 430000 Public Works loo Personal services 125,162.82 125,162.82 114,913.43 10,249.39 200-800 Supplies/services/materials,etc 283,633.02 283,633.02 136,121.08 147,511.94 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 54,000.00 54,000.00 312.00 53,688.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460DDO Culture and Recreation 10o 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 loo Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Ca hal expendhures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures ,7 251,346.51 211,449.33 Excess of revenues over expenditures 320,156.69) (125,483.76) 48,258.13 173,741.89 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestloanslintereap Issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out emeras a negative) 0.00 3840DO Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 5240DO Special items-expenditure enter as negative) 0.00 5250DO Extraordinary items-expenditure(enter as negati ve 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (320,156.69) 125,483.76 48,258.13 173,741.89 Fund balances-July 1,2013 as previously reported 254,610.29 Prior period adjustments un nces- u as 254,610.29 Fund balances-June 30,2014 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL VE-AR ENDED jUNE ' FUNDR2150 PREDATORY ANIMAL VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/service aterials,etc 0.00 430000 Public Works too Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Su Iies/services/matedals,etc 500.00 500.00 303.00 197.00 450000 Social and Economic Services 100 Personal services 0.00 200-600 Supplies/services/materials, etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su liesrservices/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures .00 03.00 197.00 Excess of revenues over expenditures (495.00) (182.18) 34.33 216.51 OTHER FINANCING SOURCES(USES) 361000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 361070 NotesAosins/intercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 5200oo Transfers out enteras a negative) 0.00 364000 Special items-revenue 0.00 385000 Extraordina items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net chap a In fund balance (495.00 182.18 34.33 216.51 Fund balances-July 1,2013 es previously reported 389.05 prbr period adJustMonts .Fund balances-July 1,2013 as 89.05 Fund balances-June 30,2014 423.38 -rte COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIB A6 YEAR ENDED JUNE ' FUND#2155 FRED.ANIMAL CATTLE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 41 DDDO General Government 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public S 100 Personal services 0.00 200-800 Su lies/servlces/materiais,etc 1 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Suppli e s/services/materials.etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su liestservices/matedals,etc 0.00 460000 Culture and Recreation 100 Personal services O.DO 200-800 Supplies/services/materials,etc O.DO 470000 Housing and Community Development 100 Personal services 0.00 2DO-800 Supplies/service aterials,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 0.00 0.00 Excess of revenues over expenditures 0.00 4,835.00 3,981.50 853.50) OTHER FINANCING SOURCES USES 381000 Bondsissued 0.00 381000 Discount on Lands issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out entems a ne tive 0.00 384000 S ial items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special hams-e enditure enter as ne 8ve O.DO 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change fund balance 0.00 4,835.00 3,981.50 (853.50) Fund balances-July 1,2013 as pre ously reported 0.00 Prior period adjustments un antes-July 1,2013 as restated 0.00 Fund balances-June 30,2014 3,98 .50 -so- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIG-AI=YEAR ENDED jUNE 30, 2014 FUNDk2160 FAIR VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General GOVemmerd: 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 1 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.800 Su lies/services/materials,etc 77,244.36 82,244.36 59,625.16 22,619.20 470000 Housing and Communq Development 100 Personal services 0.00 200.900 Supplies/services/materials.etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 SuppliesAervicestmaterials,etc 0.00 900 Capital expenditures 215,000.00 M215,000.00O.00 215,000.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 292,244.36 ---2-9-77, 4-4-3(T-. 5 ,625.1 7,619.20 Excess of revenues over expenditures (246,869.58) (223,273.37) 1,480.15 224,753.52 OTHER FINANCING SOURCES(USES) 361000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of captiallease 0.00 381070 NotesvIoansfintercap issued 215,000.00 215,000.00 0.00 215,000.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 620000 Transfers out enteral a negative) 0.00 384000 Special Items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as ne tive 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 215,000.00 215,000.00 0.00 (215,000.00) Net change In fund balance 31,869.58 (8,273.37) 1,480.15 9,753.52 Fund balances-July 1,2013 as previously reported 27,174.97 Prior period adjustments Fund a nces-July 1,2013 as restated Fund balances-June 30,2014 28,655.12 $0- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIG-AL YEAR ENDED jUNE ' FUNDS2180 DISTRICT COURT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 149,115.27 149,115.27 148,377.51 737.76 200-800 Supplies/services/materials,etc 42,147.76 42,147.76 18,768.621 23,379.14 420000 Public Safety 100 Personal services 0.00 200.800 Su lies/servicas/materials,etc 13,000.00 13,000.00 7,379.02 5,620.98 430000 Public Works 100 Personal services 0.00 200-800 Su 1185/ServiCBS/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800-SuDolieVservlc s materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-600 Supplies/services/materials,etc o 460000 Culture and Recreation 100 Personal services 0.00 200.800 Suppliestservice s/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200.800 Supplies/services/materials.etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 204,263.03 204, .03 IMT5.15 29,737.88 Excess of revenues over expenditures 178,760.05) (17,235.71) (3,603.14) 13,632.57 OTHER FINANCING SOURCES USES 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 361050 Inception of capital lease 0.00 381070 NotesAoansrintereap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 15,250.45 15,250.45 15,250.45 0.00 520000 Transfers out enteral a negative) 0.00 364000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as ne dve 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 15,250.45 15,250.45 15,250.45 0.00 Net change in fund balance (163,509.60) (1,985.26) 11,647.31 13,632.57 Fund balances-July 1,2013 as previously reported 31,938.27 Prior period adjustments un a noes- u y 1,2013 as restated 31,938.27 Fund balances-June 30,2014 43,585.58 So- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL VEAR ENDED iUNE ' FUND#2200 MOSQUITO DISTRICT#1 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 420000 Public Safety loo Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 9,450.00 9,450.00 4,299.57 5,150.43 200-800 Su ies/services/materials,etc 6,200.00 6,200.00 3,534.23 2,66577 450000 Social and Economic Services 100 Personal services 0.00 200-wo Supplies/services/materials,etc 0.00 460000 Culture and Recreation loo 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 Su ies1services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Mlscellerleous 0.00 Total expenditures 15,650.00 15,650.00 .80 7,816.20 Excess of revenues over expenditures (14,986.00) (10,944.12) (2,577.55) 8,366.57 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAwnsfmiercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 10,000.00 1 10,000.00 5,000.00 5,000.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 365000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 10,000.00 10,000.00 5,000.00 (5,000.00) Net change In fund balance 4,986.00 (944.12) 2,422.45 3,366.57 Fund balances-July 1,2013 as previously reported 550.20 Prior period adjustments Fund balances- uy as 5 . 0 Fund balances-June 30,2014 2,97 .85 -50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIS-AL YEAR ENDED jUNE ' FUND#2201 MOSOUITO DISTRICT#2 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.600 Supplies/services/materials.etc 0.00 430000 Public Works 1001 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 12,661.00 12,661.00 55.00 12,606.00 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 0.00 200-600 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 Conserva0on 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 12, 1.00 55.00 12,606.00 Excess of revenues over expenditures (12,079.97) (10,329.29) 2,455.56 12,784.65 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 364000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as ne tive 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 12,079.9 (10,329.29) 2,455.56 12,784.85 Fund balances-July 1,2013 as previously reported 10,288.43 Prior period adjustments Fund balances-July 1,2013 as restated --71=89W Fund balances-June 30,2014 12,743.99 50. COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIG-AL YEAR ENDED jUNrm ' FUND#2202 MOSQUITO DISTRICT#3 VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: too Personal services O.00 200.800 S lies/services/matedals,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works t00 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health too Personal services 0.00 200.800 Supplies/services/materials,etc 90,770.00 90,770.00 23,958.39 66,811.61 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/matedals,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 Su lies/services/matedals,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Suppliesteervic e5/material5,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 90,770.00 90,770.00 23.998-W 6,811.61 Excess of revenues over expenditures 85,638.14) (61,345,55) 5,831.28 67,176.83 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 emeras a negative) 0.00 384000 Special items-revenue 0.00 W5000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(ennte as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (85,638.14) (61,345.55) 5,831.28 67,176.83 Fund balances-July 1,2013 as previously reported 60,955.08 Prior period adjustments Fund balances-July 1,2013 as 60,955.08 Fund balances-June 30,2014 ,786.36 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS—AL YEAR ENDED jUNE 30, 204 4 FUNDM2203 MOSQUITO DISTRICT M FEE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 4101X10 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works ID01 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 32,661.00 32,661,001 13 216.92 19,444.08 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 2oo-800 Supplies/services/-materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures ,661. 32,661.00 13,216.92 19,444.08 Excess of revenues over expenditures 31,115.55 (5,050.55) 13,500.75 18,551.30 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381 DOD Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loansAntercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a n ative 10,000.00 10,000.00 5,000.00 5,000.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special Items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 Total other financing sources(uses) (10,000.00) (10,000.00) (5,000.00) 5,000.00 Net chap a In fund balance (41,115.55) (15,050.55) 8,500.75 23,551.30 Fund balances-July 1,2013 as previously reported 15,311.96 Prior period adjustments Fund a nces- u 15,311.96 Fund balances-June 30,2014 23,812.71 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FUNDB2210 COUNTY PARKS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-900 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Suppliestservice s/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 SuppliesIlservic es/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/serviceslmaterials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su lies/services/materials,etc 18,413.35 18,413.35 456.44 17,956.91 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 Suppliestse rvices/materials,etc 0.00 900 Capitol expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 18,413.35 18,417 456.44 17,95 . 1 Excess of revenues over expenditures (13,413.35) (13,413.35) (456.44) 12,956.91 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/loanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 394000 Special items-revenue 0.00 395000 Extraordinary items-revenue 0.00 524000 Special Items-expenditure enter as negative) 0.00 5250W Extraordinary items-expendhure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (13,413.35) (13,413.35) (458.44) 12,956.91 Fund balances-July 1,2013 as previously reported 13,413.35 Prior period adjustments Fund a nces•July 1,2013 as restated 13,413.351 Fund balances-June 30,2014 12,958. 1 30 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCAL YEAR E-NDED JIUNE 30,2914 FUNDN2220 LIBRARY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-8o0 Su lies/services/materials,etc 0.00 420000 Public Safety too Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 179,390.00 179,390.00 158,372.72 1 21,017.28 200-800 Su lies/services/materials,etc 172,827.28 155,793.91 141,694.34 14,099.57 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 991000.00 116,033.37 116,033.37 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 461,217.28 451, .28 416,100.43 35,116.85 Excess of revenues over expenditures (404,004.15) (168,805.73) (124,406.47) 44,399.26 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 361070 Noles4oansAntercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance (404,004.15) (168,805.73) (124,406.47) 44,399.26 Fund balances-July 1,2013 as previously reported 212,711.96 Prior period adjustments un a antes--July 1,2013 as restated 212,711.96 Fund balances-June 30,2014 88,305.49 -so- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS ' FUND1f2221 NO.JEFF.LIBRARY DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS NEGATIVE EXPENDITURES Current: 410000 General Government 100 Personal services 0.00 200-600 Su lies/services/matedals,etc 0.00 420000 Public Safety too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-boa SUPPI IBS/Services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 2DO-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 74,800.00 74,800.00 72,028.21 2,771.79 200.600 Supplies/services/materials,etc 120,945.72 120,945.72 51,219.76 69,725.96 470OW Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lies/servioes/materials,etc 0.00 900 Capital expenditures 42,000.00 42,000.00 0.00 42,000.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 237,745.72 237,745.72 123,247.97 114,497.75 Excess of revenues over expenditures (181,717.46) (12,007.83) 49,530.85 61,538.68 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/loansfinterca issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negativ a 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net cha Mn fund balance (181,717.46) (12,007.83) 49,530.85 61,538.68 Fund balances-July 1,2013 as pre viously reported 121,266.63 Prior period adjustments Fund balances-July 1,2013 as restated 121,2 .e3 Fund balances-June 30,2014 17 ,7 7. 30- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIG DED JUNE ' FUND112250 PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: 100 Personal services 119,134.75 119,134.75 117,243.17 1,891.58 200-a00 Supplies/services/materials,etc 14,673.34 14,673.34 1 5,588.53 9,084.81 420000 Public Safety 100 Personal services 0.00 200-600 Suppliestservicealmaterials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-900 Supplies/services/materials,etc 0.00 440000 Public Health too Personal services 0.00 200-800 Su lies/serviceslmatedals,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200.800 Suppliestservice s/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.800 Supplies/service aterials,etc 0.00 470000 Housing and Community Development too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 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 133.808.Dg 133,8W.09 122,831.70 10,976.3 Excess of revenues over expenditures (125,878.75) (71,214.56) (59,161.75) 12,052.81 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/loanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 64,313.33 64,313.33 64,313.32 0.01 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negWive 0.00 Total other financing sources(uses) 64,313.33 64,313.33 64,313.32 (0.01) Net change in fund balance (61,565.42) (6,901.23) 5,151.57 12,052.80 Fund balances-July 1,2013 as previously reported 33,736.90 Prior period adjustments un a noes- u as ,736.90 Fund balances-June 30,2014 .4 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIG-AL YEAR ENDED jUNE ' FUNDN2260 EMERGENCY DISASTER VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/service aterials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/service aterials,etc 0.00 430000 Public Works 1001 Personal services 0.00 200-800 Supplies/services/materials,etc 1,395.00 58,794.85 51,502.03 7,292.82 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures ,395.00 58,794.85 1,502.03 ---T,592-.82 Excess of revenues over expenditures (802.05) (802.05) 6,580.53 7,382.58 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 364000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as ne ative 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (802.05) (802.05) 6,580.53 7,382.58 Fund balances-July 1,2013 as previously reported 802.66 Prior period adjustments Fund balances-July 1,2013 as rests 02.6 Fund balances-June 30,2014 7,383.21 b0 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS—AL YEAR ENDED jUNE ' FUNDR2270 HEALTH&SANITATION VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government - too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health too Personal services 389,517.35 389,517.35 344,527.36 44,989.99 200-800 Supplies/services/materials,etc 131,301.66 131,140.66 88,652.89 42,487.77 450000 Social and Economic Services too Personal services 0.00 200-800 SupPliftleerViCeStMaterialS.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 too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 1DO Personal services 0.00 200-8DO 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 520,819.01 520,658.01 43 ,180. 5 87,477.76 Excess of revenues over expenditures (388,182.21) (100,525.71) (10,475.45) 90,050.26 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/loanstintercap,issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 5,000.00 5,000.00 10,000.00 5,000.00 520000 Transfers out enteral a ne alive 0.00 384000 Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expendhure(enter as negative) 0.00 Total other financing sources(uses) 5,000.00 5,000.00 10,000.00 51000.00 Net change in fund balance (383,182.21), (95,525.71) (475.45) 95,050.26 Fund balances-July 1,2013 as previously reported 239,434.60 Prior period adjustments un noes- u as restated 239,434.60 Fund balances,June 30,2014 238,959.15 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS-AL YEAR ENDED JUNE ' FUND#2280 SENIOR CITIZENS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES !Current: 410000 General Government 100 Personal services 0.00 200-800 su Bes/services/materials,etc 0.00 420000 Public Safety too Personal services 0.00 200.800 Supplies/services/materials,etc 1 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health too Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Supplies/services/materials,etc 75,026.58 75,026.58 75,026.58 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Su lies/serviceslmaterials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 75,02 . 75,026.58 75,0 8.58 0.00 Excess of revenues over expenditures.. (62,826.82) 3,468.46 1,984.96 (1,483.50) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes1loansfinte issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-e xpenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(emer as ne ative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Not change Infundbalance (62,826.82) 3,468.46 1,984.96 (1,483.50) Fund balances-July 1,2013 as previously reported 3,374.40 Prior period adjustments un nces- u as restated 3,374.40 Fund balances-June 30,2014 5,3506 .50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS AL YEAR ENDED jUNE ' FUND32290 EXTENSION SERVICE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL RNAL AMOUNTS NEGATIVE EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 7,226.64 7,226.64 7,224.24 2.40 420000 Public Safety loo Personal services 1 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200.800 Su Iies/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 61,545.001 56,883.71 4,661.29 200-800 Supplies/services/materials,etc 1,045.70 1,045.70 1,045.70 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su lies/serviC8S/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 Su lies/services/matedals,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 69,817.34 69,817.34 65, 53.85 4,663.6 Excess of revenues over expenditures (59,504.29) 2,857.48 6,154.60 3,297.12 OTHER RNANCING 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 enterers a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-e enditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (59,504.29) 2,857.48 6,154.60 3,297.12 Fund balances-July 1,2013 as previously reported (4,590.42) Prior period adjustments i-una Daiances-jury 1,2013 as restat ,5 Fund balances-June 30,2014 ,564.18 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES,EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIGGAL YEAR ENDED JIUNS ' FUND82320 ECONOMIC DEVELOPMENT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Suppliestservicestmatedals,etc 0.00 0.00 148.00 148.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/matedals,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 96,838.00 96,838.00 90,469.69 6,368.31 200.800 Supplies/services/materials,etc 16,104.66 16,104.66 14,567.20 1,537.46 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 112,942.66 112,942.66 105,184.89 7,757.77 Excess of revenues over expenditures 24,812.63 24,812.63 9,425.84 (15,386.79) 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/loansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items•expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 24,812.63 24,812.63 9,425.84 (15,386.79) Fund balances-July 1,2013 as previously reported 113,714.50 Prior period adjustments un ances- u as restated 113,714.50 Fund balances-June 30,2014 123,140.34 1 50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS RG-AL YEAR ENDED JUNE ' FUND#2330 RODENT 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-B00 Supplies/services/materials,etc 0.00 420000 Public Sallety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development too Personal services 0.00 200.800 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 0.00 0.00 0.00 Excess of revenues over expenditures 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 381 DDD Bonds issued 0.00 381000 Discount on bonds Issued 0.00 361050 Inception of capital lease 0.00 361070 Notes/loansAntercap issued 0.00 382010 Sale of assets 0.00 303000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special hems-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other gnaneing sources(uses) 0.00 0.00 0.00 0.00 Net charW In fund balance 0.00 0.00 0.00 0.00 Fund balances-July 1,2013 as previously reported 0.73 Prior period adjustments Fund balances-Ju y as res 0.73 Fund balances-June 30,2014 0.73 30. COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS-A6 YEAR ENDED jUNE ' FUNDS2360 MUSEUM VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-100 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Su lies/services/matedals,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 11,744.11 11,744.11 10,369.75 1,374.36 200-800 Su lies/servlces/materials,etc 15,100.00 15,100.00 13,662.89 1,437.11 470000 Housing and Community Development 100 Personal services 0.00 200.800 Suppliestservice s/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 goo Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 26,844.11 26,844.11 24,032.64 2,811.47 Excess of revenues over expenditures (25,926.98) 4,015.83) (1,672.93 2,342.90 OTHER FINANCING SOURCES USES 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes4oansfrnterca issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteraS a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as n ative- 0.00 525000 Extraordinary items-expenditure(erlter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net chancle In fund balance (25,926.98) 4,015.83) (1,672.93) 2,342.90 Fund balances-July 1,2013 as previously reported 6,054.58 Prior period adjustments Fund balances-July 1,2013 as restated 6,054.58 Fund balances-June 30,2014 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIG L YEAR ENDED jUNE ' FUHM371 EMPLOYER CONTRIBUTION GROUP HEALTH INS. VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services o.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 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/service aterials,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 Su lies/services/matedals,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 C Ital 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 Excess of revenues over expenditures 10.00 10.00 (125.18) (135.18) OTHER FINANCING SOURCES USES 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoarisAntercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 506.00 506.00 0.00 506.00 384000 Special hems-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special hems-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) (506.00) 506.00) 0.00 506.00 Net change in fund balance (496.00) (496.00 (125.18) 370.82 Fund balances-July 1,2013 as previously reported 0.00 Prior period adjustments Fund balances-July 1,2013 as restated 0.00 Fund balances-June 30,2014 125.1 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS ' FUND#2372 PERMISSIVE MEDICAL LEVY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Govemmerd: 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Su lies/services/mstarlets,etc 0.00 460000 Culture and Recreation t00 Personal services 0.00 200-800 Su lies/services/maledals,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 Su lies/services/matedals,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 5,841.20 378,051.63 369,598.22 (8,453.41) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Noters/loanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 381,261.3 381,261.37 369,598.22 11,663.15 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(erner as negative 0.00 Total other financing sources(uses) (381,261.37) (381,261.37) (369,598.22) 11,663.15 Net change In fund balance (375,420.17) (3,209.74) 0.00 3,209.74 Fund balances-July 1,2013 as previously reported 0.00 Prior period adjustments un a ances- u y 1,2013 as restated 0.00 Fund balances-June 30,2014 0.00 as COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIR AL YEAR ENDED jUNE ' FUNDN2382 SEARCH&RESCUE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/service aterials etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 7,846.001 0.00 0.00 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 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 200800 Supplies/services/materials,etc 0.00 900 Capital ex enditures 0.00 34,860.63 34,860.01 0.62 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 7,846.00 34,8W.63 860.01 0.62 Excess of revenues over expenditures (7,846.00) (23,760.63) (23,760.01) 0.62 OTHER FINANCING SOURCES USES 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 361070 Notealloansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 15,914.63 15,914.63 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 365000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 15,914.63 15,914.63 0.00 Net change in fund balance (7,846.00) 846.00 (7,845.38) 0.62 Fund balances-July 1,2013 as previously reported 7,845.38 Prior period adjustments un a nces- u as nntated 7,845.38 Fund balances-June 30,2014 0.00 -so- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIA A' YEAR ENDED%1UNE ' FUND82390 DRUG FORFEITURE VARIANCE WITH FINAL BUDGETED AMOUNTS 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 Supplies/services/materials,etc 20,482.00 20,482.00 1,835.00 18,647.00 4390000 Public Works 100 Personal services 0.00 200.800 Suppliestservice slmaterials,etc 0.00 440000 Public Hea@h 100 Personal services 0.00 200.800 Su ies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 2004800 Su lies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 6101 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 20,482.00 20,4112.00 1,835.00 18,647.00 Excess of revenues over expenditures (14,382.00) (14,382.00) 2,440.00 16,822.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of ca ital lease 0.00 381070 Noteelloarkslintercap issued 0.00 362010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expendlture(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance (14,382.00) (14,382.00) 2,440.00 16,822.00 Fund balances-July 1,2013 as previously reported 14,381.80 Prior period adjustments u noes--July as restated ---14-.91.80 Fund balances-June 30,2014 WWI.80 -60- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIR-40 YEAR ENDED jUNE ' FUND92393 RECORDS PRESER-VATION VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.80o Supplies/services/materials,etc 115,911.00 65,911.00 0.00 65,911.00 420000 Public Safety 100 Personal services 0.00 20x800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/-materials,etc 0.00 440000 Public Health too Personal services 0.00 Zoo-soo Su lies/serviceslmaterials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Culture and Recreadon 100 Personal services 0.00 200.800 Su ies/services/matedals,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 wo-800 Supplies/services/materials, etc 0.00 900 Capital a nditures 0.00 50,000.00 0.00 50,000.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 115,911.00 115,911.00 0.00 115,911.00 Excess of revenues over expenditures 89,811.00 89,811.00) 19,732.95 109,543.95 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/loanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary hems-expendhure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 89,811.00) (89,811.00) 19,732.95 109,543.95 Fund balances-July 1,2013 as previously reported 89,810.76 Prior period adjustments un a aces- u as .7 Fund balances-June 30,2014 109,543.71 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIG-AL YEAR ENDED jUNE- ' FUNDff2420 BASIN IMPROVEMENT DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Govern ment: 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 4456.00 4,456.00 2,496.90 1,959.10 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 Suppliestservirestmaterials,etc 0.00 450000 Culture and Recreation 100 Personal services 0.00 200-800 Su ies/services/matedals etc 0.00 470000 Housing and Communlity 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 SuppliestservicesfmateHals,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 4,45600 4,456.00 2,496.90 1,959.10 Excess of revenues over expenditures (4,360.34) (1,060.34) 864.10 1,924.44 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negati ve) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (4,360.34) (1,060.34) 864.10 1,924.44 Fund balances-July 1,2013 as previously reported 2,995.15 Prior period adjustrnents Fund balances-July 1,2013 as res , 95.15 Fund balances-June 30,2014 3,85 .25 -50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS RS A6 YEAR ENDED JUNE ' FUNDi2500 LIME KILN ROAD RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Suppliestservioestmatedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 5,775.00 5,775.00 4,900.00 875.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 2004800 Su lies/services/matedals,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Com nity Development 100 Personal services 0.00 200-800 Su liestservices/matodais,etc 0.00 480000 Conservation of Natural Resources 100 Personal services o.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 5,7 f5.00 5,775.00 4,900.00 875.00 Excess of revenues over expenditures (5,775.00) (3,325.00) (2,446.26) 878.74 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 erlteraS a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negativ e) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (5,775.00) (3,325.00) (2,446.26) 878.74 Fund balances-July 1,2013 as previously reported 3,325.00 Prior period adjustments un anoes- U 1,2013 as reatOM .00 Fund balances-June 30,2014 8 7W 7-4 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS Fig 46 VEAR ENDED JUNE 30,2014 FUNDN2501 DESTINY HILLS ROAD RID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government 100 Personal services 0.00 200-800 S lieslserviceslmaterials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200.800 Su lies/services/materiais,etc 20,149.00 20,149.00 14,786.82 5,362.18 440000 Public Health 100 Personal services 0.00 200.800 Su ies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/semices/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 Su lies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Princi 1 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 20,149.00 20,149.00 14,786.82 5,362.18 Excess of revenues over expenditures 20,099.00) (11,829.00) (6,269.85) 5,559.15 OTHER FINANCING SOURCES(USES) 361000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loansfintercap issued 0.00 382010 Sale of assets 0.00 363000 Transfers In 0.00 520000 Transfers out aMeras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary hems-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 20,099.00 (11,829.00) 269.85 5,559.15 Fund balances-July 1,2013 as previously reported 11,754.91 Prior period adjustments un nce9- u as restated 11,754.91 Fund balances-June 30,2014 5,485.06 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIG Al YEAR-ENDEDjUNE SO,2014 FUNDf12602 SOUTH HILLS RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Govemmerrt: 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200.800 S lies/services/materials,etc 81,424.00 61,424.00 4,376.25 77,047.75 440000 Public Health loo Personal services 0.00 2oo-600 Su issrser% s/materiats,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 2oo-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 0.00 200-600 Su lies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Mlecellaneous 0.00 Total expenditures 81,424.00 81,424.00 4,376.25 77,047.75 Excess of revenues over expenditures (81,354.00) (13,422.00) 29,118.43 42,540.43 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestioans/Intercep Issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expendhure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Not change in fund balance (81,354.00) (13,422.00) 29,118.43 42,540.43 Fund balances-July 1,2013 as previously reported 47,815.00 Prior period ad)ustments un nces- uy as 47, 5. Fund balances-June 30,2014 76,933.43 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS Al-YEAR ENDED JUNE ' FUNDR2504 SADDLE MOUNTAIN RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 10o Personal services 0.00 200-800 Supplies/services/materials,etc 1 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su fes/services/materials,etc 0.00 430000 Public Works 1001 Personal services 0.00 200-800 Supplies/services/materials,etc 106,072.00 106,072.00 54,140.58 51,931.42 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation too Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Su lies/services/matedals,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. 620 Interest 0.00 510000 Miscellaneous 0.00 Totalexpenditures 106,072.00 106,072.00 54,140.58 51,931.42 Excess of revenues over expenditures 106,052.00 (88,233.00 35,811.83 52,421.17 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381 0(10 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net than in fund balance (106,052.00) (88,233.00) (35,811.83) 52,421.17 Fund balances-July 1,2013 asp reviously reported 88,579.05 Prior period adjustments IF un 5 be ace ns- u y as restated8,579. Fund balances-June 30,2014 52,767.22 so- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISGA16 YEAR ENDED JUNE ' FUNDR2505 BIG DIPPER RSID VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 450000 Social and Economic Services 100 personal services 0.00 200-600 Supplies/services/materials,etc 0.00 460000 Culture and Recreation too Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 470000 Housing and Community Development too Personal services 0.00 200-600 Su lies/seroces/materials,etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 25,199.79 25,199.79 4,513.83 20,685.96 620 Interest 567.36 567.36 567.36 0.00 510000 Miscellaneous 0.00 Total expenditures 25,767.15 25,767.15 5,081.19 20,685.96 Excess of revenues over expenditures 25,758.15 17,462.61 3,217.65 20,680.26 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 620000 Transfers out enteras a negative) 384000 Special items-revenue 385000 Extraordinary items-revenue 524000 Special items-expenditure enter as negative) 525000 Extraordinary items-expenditure(enter as negative) 0.00 total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 25,758.15 (17,462.61) 3,217.65 20,680.26 Fund balances-July 1,2013 as previously reported 17,464.96 Prior period adjustments un a anew- u y 1,2013 as restated 17,464.96 Fund balances•June 30,2014 20,682.61 -so- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS Al=YEAR ENDED JIUNE ' FUNDY2507 BIG DIPPER RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 S lies/servioes/matedals,etc 15,067.00 15,067.00 7,186.12 7,880.88 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 Suppliestservice s/materials,etc 0.00 460000 Cutture and Recreation 100 Personal services 0.00 200.800 Supplies/service m riaLs,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 S lies/servioes/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 S ies/servioes/materials,etc 0.00 goo Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 15,067.00 15,067.00 7,186.12 7, Excess of revenues over expenditures (15,067.00) (12,559.00) (4,677.12) 7,881.88 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansAntercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enteras ative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 15,067.00) (12,559.00) 4,677.12 7,881.88 Fund balances-July 1,2013 as provfously reported 12,559.15 Prior period adjustments un anaes-July T,2013 as restated 12,559.15 Fund balances-June 30,2014 77 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIS A' YEAR-ENDED jUNG ' FUND112510 JACK MTN.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 6.00 200-800 Sup lies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lles/serviceS/materials,etc 0.00 43x000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 0.00 3,155.95 3,155.95 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 45x000 Social and Economic Services 106 Personal services 0.00 200-806 Su Ites/services/materials,etc 0.00 460000 Culture and Recreation 166 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 470000 HOUSin 9 and Community Development 1001 Personal services 0.00 200-BWI Su lies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lieVservices/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 3,155.95 ,155.95 Excesaofrevenues over expenditures 0.00 0.00 (3,155.95) (3,155.95) OTHER FINANCING SOURCES(USES 381000 1 Bonds issued 0.00 381666 Discount on bonds issued 0.00 381050 Inca ion of capital lease 0.00 381070 Notes/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special hems-e enditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 0.00 0.00 (3,155.95) (3,155.95) Fund balances-July 1,2013 as previously MP orted 2,387.30 Prior period adjustments Fund bidances-,jury as ( ,387.30 Fund balances-June 30,2014 5, .25 a0- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS AL YEAR ENDED jUNE ' FUNDf12511 MOONLIGHT RIDGE 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 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 440000 Public Health 100 Personal services 0.00 200-BW Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/matenals,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Communq Development 100 Personal services 0•w 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 35,557.89 35,557.89 16,022.26 19,535.63 620 Interest 1,895.11 1,895.11 1,895.11 0.00 510000 Miscellaneous 0.00 Total expenditures ---57-,4ffW 37,453.00 17,917.37 19,535.63 Excess of revenues over expenditures (37,318.00) (12,939.01) 7,455.26 20,394.27 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (37,318.00) (12,939.01) 7,455.26 20,394.27 Fund balances-July 1,2013 as previously reported 12,938.45 Prior period ad)usty Vt28 222 anew- uy as 38.45 Fund balances-June 30,2014 20,393.71 50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS Re DED JUNE ' FUND92512 MOONLIGHT RIDGE RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: loo Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 428088 Public Safety loo Personal services 0.00 200-W Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200800 Supplies/services/materials,etc 38,569.00 54,837.22 54,837.22 0.00 440000 Public Health too Personal services 0.00 2oo-boo Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/servicestmateriais,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•w 200-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 1 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 38,569.00 54,837.22 54,837.22 0.00 Excess of revenues over expTdftures 38,499.00) (42,417.22) (41,970.11) 447.11 OTHER FINANCING SOURCES USES 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestloanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (38,499.00) (42,417.22) (41,970.11) 447.11 Fund balances-July 1,2013 as previously reported 26,149.12 Prior period adjustments Fund balances-July 1,2013 as restated 28,149.12 Fund balances-June 30,2014 15,820.99 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS F46 A6 YEAR ENDED jUNE ' FUNDi2514 FOREST 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 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Suppli es/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matodals,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 20o-s00 Supplies/services/materials,etc 0.00 480000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 470000 Housing and Community Development loo Personal services 0.00 200.800 Su ies/Services/material%etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-Boo Supplies/services/materials,etc 0.00 800 Capital expenditures 0.00 490000 Debt Service 610 Prirlci pal 0.00 820 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 0.00 0. Excess of revenues over expenditures 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestloanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 38WW Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 52500o Extraordinary items-expenditure(enter as n alive 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net cha is in fund balance 0.00 0.00 0.00 0.00 Fund balances-July 1,2013 as previously reported (8,431.07) Prior period adjustments un ances-July as ( , t. Fund belances-June 30,2014 1. -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISGAL YEAR ENDED iUNE 30, 2014 FUNDli2517 MARTINEZ 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 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safellf 100 Personal services 0.00 200-800 supplies/services/materials,etc 0.00 430000 Public Works too Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 440000 Public Heahh 100 Personal services 0.00 20-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Comm Ity Development loo Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 2DO-BDOi Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 124,235.67 124,235.67 17,161.21 107,074.46 620 Interest 2,113.82 2,113.82 2,113.82 0.00 510000 Miscellaneous 0.00 Total expenditures 126,349.49 126,349.49 19,275.03 107,074.46 Excess of revenues over expenditures (104,657.49) (86,934.45) 5,294.05 92,228.50 OTHER FINANCING SOURCES(USES) 381 DDO Bonds Issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary hems-expenditure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In Lund balance 104,657.49) (86,934.45 5,294.05 92,228.50 Fund balances-July 1,2013 es previously reported 86,936.68 Prior period adjustments u d b a I a ncas-J u as reef- 86,936.68 Fund balances-June 30,2014 92,230.73 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FIG-AL YEAR ENDED jUNE ' FUND82518 MARTINEZ GULCH RMD VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: 100 Personal services 0.D0 200-800 s-u-ppoeshserviceVmaterials,etc 0.00 420000 Public Safety too Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200.600 Suppliestservicestmaterials,etc 21,822.00 21,822.00 6,366.37 15,455.63 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su ies/services/matedals,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 2DO-800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 N-rMPal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 21,822.00 21,822.00 6,368.37 15,455.63 Excess of revenues over expenditures (21,792.00) (14,592.00) 249.12 14,841.12 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/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 1EXtraordinary items-revenue 0.00 524000 Special items-e xpenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance (21,792.00) (14,592.00) 249.12 14,841.12 Fund balances-July 1,2013 as previously reported 14,592.34 Prior period adjustments un noes- u as restated 14,592.34 Fund balances-June 30,2014 14,841.4 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FI-GAL YEAR ENDED jUNE 30, 204 4 FUNDk2598 CLANCY W&S DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: 100 Personal services 0.00 200.800 Su lies/serviceslmaterials,etc 0.00 420000 Public Safety 100 Personal services 0.00 20-800 Suppliestservice s/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 20-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-600 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 Su lies/serviCes/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-600 Su iies/services/materials etc 0.00 600 Ca ital expendlturea 0.00 490000 Debt Service 61a 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 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 Notes4oansrintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Snecial items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenddure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Not change Infund balance 0.00 0.00 0.00 0.00 and balances-July 1,2013 as previously reported (21,065.05 Prior period adjustments un a nces- uy as 21,085.05 Fund balances-June 30,2014 --70-65-7675 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIB AL YEAR ENDED JUNE ' FUND028M JUNK VEHICLE VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Govemment: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 S lieslservices/matsdals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su Iies/services/materials,etc 17,588.00 17,588.00 1,164.52 16,423.48 440000 Public Health 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.600 Supplies/services/materials,etc 0.00 46WW Culture and Recreation 100 Personal services 0.00 200-800 SuDoll e s/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 1 W 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 17,588. 17, 8. 1,164.52 16,423.48 Excess of revenues over expenditures (6,486.00) (6,486.00) 9,937.48 16,423.48 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes4oansfintercap issued 0.00 362010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enterers a negative) 5,000.00 5,000.00 10,000.00 5,000.00 384000 Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) (51000.00) (5,000.00) (10,000.00) (5,000.00) Net than in fund balance (11,486.00) (11,486.00) 62.52) 11,423.48 Fund balances-July 1,2013 as previously reported 11,486.00 Prior period adjustments un a ancss- u y 1,2013 as restated 1 ,486. Fund balances-June 30,2014 1, .48 50 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISCA6 YEAR ENDED AJNE ' FUND02840 NOXIOUS WEED GRANTS 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-BOO Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su liestservicestmaterials,etc 0.00 430000 Public Works t0o Personal services 0.00 200.800 Su liestservices/materials,etc 45,748.61 45,748.61 27262.57 18,486.04 440000 Public Health loo Personal services 0.00 200-800 SUPPlieStS8rviCG s/materials etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-Boo Su lies/servicestmaterials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 2O0-800 Supplies/services/materials, etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200.800 Suppliesiservicesimateriais,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 45, 48.61 45, 48.61 27,282.57 18,486.04 Excess of revenues over expenditures (36,463.61) (36,463.61) 15,293.61) 21,170.00 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestloansfintercap tssued 0.00 362010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special items-revenue 0.00 38WW Extraordina items-revenue 0.00 524000 Special Items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 ToLai other financing sources(Uses) 0.00 0.00 0.00 0.00 Not change In fund balance (36,463.61) (36,463.61) (15,293.61) 21,170.00 Fund balances-July 1,2013 as previously reported 51,946.87 Prior period adjustments Fund balances-July 1,2013 as restated 51,946.87 Fund balances-June 30,2014 36,653.26 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS ' FUND#2841 CO.SPEC.WEED GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200.800 Su lies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Su lies/services/matehals,etc 0.00 430000 Public Works 100 Personal services 0.00 200.800 Su lies/services/matedals,etc 1,134.66 1,134.66 990.00 144.66 440000 Public Health 100 Personal services 0.00 200-800 Suppliestservi ces/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/service materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-600 Supoll e s/aervices/matedals,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 1,134.66 1,134.66 990.00 144. 6 Excess of revenues over expenditures (1,134.66) (1,134.66) (990.00) 144.66 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381060 Inception of capital lease 0.00 381070 Notestloanstintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out(ante ras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary hems-revenue 0.00 524000 Special items-expenditure diture enter as negative) 0.00 525000 Extraordinary hems-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance (1,134.66) 1,134.66) (990.00) 144.66 Fund balances-July 1,2013 as previously reported 1,134.37 Prior period adjustments Fund balances-July 1,2013 as restated 1,134.37 Fund balances-June 30,2014 1144171 -SO- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIG AL YEAR ENDED jUNrm 30,204 4 FUNDS2850 911 EMERGENCY VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Supplies/services/materials,etc 58,500.00 58,500.00 57,265.11 1,234.89 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,ek 0.00 430000 Public Works 100 Personal services 0.00 200.800 SuPpile s/services/materials,etc 0.00 440000 Public Health too Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 460000 Culture and Recreation loo Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 470000 Housing and Community Development loo Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 58.500.00 58,500.00 57,265.11 1,234.89 Excess of revenues over expenditures 46,500.00 46,500.00 76,159.21 29,659.21 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/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 365000 Extraordinary items-revenue 0.00 524000 Special items-e xpenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net cha in fund balance 46,500.00 46,500.00 76,159.21 29,659.21 Fund balances-July 1,2013 as previously reported 111,561.61 Prior period adjustments un ances- u y 1,2013 as restated 111,561.61 and balances-June 30,2014 7,7 SO COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIR-Alm YEAR ENDED jUNE ' FUND112859 COUNTY LAND INFORMATION ACT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 53,196.28 53,196.28 54,102.15 905.87 200-800 Supplies/services/materials.etc 16,200.00 16,200.00 9,728.28 6,471.72 420000 Public Sarlety 100 Personal services 0.00 200.600 Su lies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200.800 S lies/serviceslmaterials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su ies/ser ices/matedal5,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/service aterials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-600 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 69,396.28 69,396.28 63,830.43 5,5 Excess of revenues over expenditures (65,196.28) (65,196.28) (60,954.68) 4,241.60 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bends issued 0.00 381050 Inception of capital lease 0.00 381070 Notes/loanslintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 61,806.00 61,806.00 61,806.00 0.00 520000 Transfers out Cantatas a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as ne five 0.00 525000 Extraordinary items-expendhure(enter as negative) 0.00 Total other financing sources(uses) 61,806.00 61,806.00 61,806.00 0.00 Net change in fund balance (3,390.28) (3,390.28) 851.32 4,241.60 Fund balances-July 1,2013 as previously reported 2,345.34 Prior period adjustments Fund balances-July 1,2013 as res 2,345.34 Fund balances-June 30,2014 3,196.66 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS Al YEAR-ENDED jUNE 20,2014 FUNDi2860 LAND USE PLANNING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current 410000 General Government: 100 Personal services 0.00 200.800 S lies/services/matedaK etc 0.00 420000 Public Safety 100 Personal services 0.00 200.800 Su ies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Su lies/services/matedals,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 0.00 200-1100 Supplies/services/materials.etc 0.00 480000 Culture and Recreation too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 BOO Capital expenditures 0.00 490000 Debt Service 510 Principal 0.00 820 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over expenditures 4,300.33 4,300.33 4,300.32 (0.01) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 351070 NotesAoansfintercap issued 0.00 3112010 sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out entems a negative) 4,300.33 4,300.33 4,300.32 0.01 384000 Special Items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 Total other financing sources(uses) (4,300.33) (4,300.33) (4,300.32) 0.01 Net change In fund balance 0.00 0.00 0.00 0.00 Fund balances-July 1,2013 as previously reported 0.00 Prior period adjustments u noes- u lyy 1,2offws-resgfed 0.00 Fund balances-June 30,2014 .o0 -5a COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIR A L YEAR ENDED JUNE ' FUN04'2665 DNRC GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSIT IVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Suppliestservicesfmatedals,etc 0.00 420000 Public Safety 100 Personal services O.00 200-800 Su lies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-800 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 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 Supplie s/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-WOI Su lies/servfces/materials,etc 1,300,000.00 1,300,000.00 222,364.14 1,077,635.86 900 Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 1, ,000.00 1, ,000.00 222,364.14 ,077,635.86 Excess of revenues over expenditures 0.00 0.00 (76.00) (76.00) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inceptionofcapi tal lease 0.00 381070 Notes/loans/intercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 0.00 76.00 76.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385600 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negati ve 0.00 Total other financing sources(uses) 0.00 0.00 76.00 76.00 Net change In fund balance 0.00 0.00 0.00 0.00 Fund balances-July 1,2013 as previously reported 0.00 Prior period adjustments un antes-July 1,2013 as restated 0.00 Fund balances-June 30,2014 -50- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIR AL YEAR ENDED jUNE,30, 2014 FUND1i2866 SUGAR BEET ROW RRGL GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE EXPENDITURES Current: 410000 General Govemumd; too Personal services 0.00 200-600 Suppliestservioeshnatedals,etc 1 0.00 420000 Public 100 Personal services 0.00 200-800 Su lies/services/materials,etc 0.00 430000 Public Works too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 0.00 7,500.00 7,500.00 440000 Public Health 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su ies/services/matedals,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 Su lies/servicestmaterials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-OW Supplies/services/materials,etc 0.00 900 Capital expenditures 0.00 490000 Debt Service 616-Vnn-cipal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 0. -5.FO 7,500.00 7,500.00 Excess of revenues over expenditures 0.00 0.00 7,500.00) (7,500.00) OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansftM issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 3840DO Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as nag" 0.00 Total other financing sources(usm) 0.00 0.00 0.00 0.00 Net change In fund balance 0.00 0.00 (7,500.00 (7,500.00) Fund balances-July 1,2013 es previcusy reported 0.00 Prior period adjustments un nces-Auly 1,2013 as restated 0.00 Fund balances-June 30,2014 ,500.00 30- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISGA16VEAR ENDED jUNE 30,2014 FUNDS2902 FOREST RESERVE TITLE III PROJECTS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 53 329.83 53,329.83 0.00 53,329.83 440000 Public Health 100 Personal services 0.00 200-800 Su lies/servicesrmaterials,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 Suppliestservice s/materials,etc 25 000.00 25,000.00 53,329.83 28,329.83 470000 Housing and Community Development 100 Personal services 0.00 200.900 Su ies/services/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 goo Capital expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 5101N10 Miscellaneous 0.00 Total e>gendhures 78-,329.83 78, 5 ,329.83 ,000.00 Excess of revenues over expenditures (53,329.83) (53,329.83) (6,880.77) 46,449.06 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of ca ital lease 0.00 381070 NotesAoanslintercap issued 0.00 362010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordin items-revenue 0.00 524000 Special hems-expenditure enter as negativ e 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 53,329.83) (53,329.83) (6,880.77) 46,449.06 Fund balances-July 1,2013 as previously reported 53,329.83 Prior period adjustments Fund balances-Julyy as restated 53,329.63 Fund balances-June 30,2014 46.449.06 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIS-AL YEAR ENDED jUNE 30,2014 FUND12903 FOREST RES.TITLE 111 2008 LAW VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-900 Supplies/services/materials,etc 5,106.99 5,106.99 0.00 5,106.99 420000 Public Safety 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-600 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 2004100 Supplies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-100 Supplies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Su liesrservices/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Su lies/services/matertals,etc 0.00 9DO Capital expenditures 0.00 0.00 5,106.99 (5,106.99) 490000 Debt Service 110 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 5,106.99 5,106.99 5,108. 0.00 Excess ofnwenues over expenditures (5,106.99) (5,106.99) (5,106.99) 0.00 OTHER FINANCING SOURCES(USES) 311000 Bonds Issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 NotesAoansAntercap issued 0.00 312010 Sale of assets 0.00 383OW Transfers In 0.00 520000 Transfers out enteras a negative) 0.00 3840OO Special items-revenue 0.00 385000 Extraordinary Items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance (5,106.99) 5,106.99 5,106.99) 0.00 Fund balances-July 1,2013 as previously reported 5,106.99 Prior period adjustments Fund balances- u , as 5,106.99 Fund balances-June 30,2014 0.00 SO- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FIC Al VFAR ENDED jUNE 30,2014 FUNDS2917 CRIME VICTIMS ASSISTANT GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES current: 410000 1 General Government: 100 Personal services 27,562.41 27,562.41 20,885.03 6,677.38 200-800 Supplies/services/materials,etc 4,200.00 4,200.00 2,333.39 1,866.61 420000 Public Safety 100 Personal services 0.00 200.800 Supplies/services/materials,etc 0.00 430000 Public Works too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 440000 Public Health 100 Personal services 0.00 200-8DO Su lies/services/materials,etc 0.00 450000 Social and Economic Services too Personal services 0.00 200-8oO Su lies/services/materials,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Supplies/services/materials.etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 200-800 Supplies/services/materials, etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 900 Capital exoenditures 0.00 490000 DebtServke 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 31,762.41 31,762.41 23,218.42 81543.99 Excess of revenues over expenditures (5,131.41) (5,131.41) 363.80 5,495.21 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notes4oansAntereap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a n ative 0.00 384000 Special items-revenue 0.00 385OW Extraordinary Items-revenue 0.00 524000 Special items-expe rlditure enter as negative) 0.00 525000 Extraordinary Items-e nditure(enter as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net char is in fund balance (5,131.41) (5,131.41) 363.80 5,495.21 Fund balances-July 1,2013 as previously reported 21,646.08 Prior period adjustments Fund balances-July as restated 1, .06 Fund balances-June 30,2014 .86 30- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS ' FUNDf12950 DUI 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 0.00 200-800 Suppliestservice s/materials,etc 0.00 420000 Public Safety too Personal services 5,000.00 5 OD0.00 2,293.19 2,706.81 200-800 Supplies/services/materials, etc 10,450.00 12,450.00 9,240.06 3,209.94 430000 Public Works 1001 Personal services 0.00 200-800 Suppliestservioestmaterials,etc 0.00 440000 Public Health 160 Personal services O.DD 200-800 Supplies/services/materials,etc 0.00 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/servlces/mat9dalS,etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200.600 Su lies/services/materials,etc 0.00 470000 Housing and Community Development 100 Personal services 0.00 260-e66 Suppliestservice s/materials,etc 0.00 480000 Conservation of Natural Resources too Personal services 0.00 200.800 Supplies/services/materials.etc 0.00 900 Capitol expenditures 0.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures 1 ,450. 17,45 . 11,533.25 5,916.75 Excess of revenues over expenditures (7,550.00) (7,550.00) (5,508.25) 2,041.75 OTHER FINANCING SOURCES(USES) 381DDO Bonds issued 0.00 381000 Discount on bonds issued 0.00 361050 Inception of capital lease 0.00 361070 Notes/loanslintercap,issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteras a ne ative 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 Total other financing sources(uses) 4 0.00 0.00 0.00 0.00 Net change In fund balance (7,550.00) ,550.00 5,508.25) 2,041.75 Fund balances-July 1,2013 as previously reported 13,913.73 Prior period adjuab mm - Fund balances-July 1,2013 as 13,913.73 Fund balances-June 30,2014 8,405.48 - o- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FI6-A6 YEAR ENDED jUNG ' FUNDS2978 TOBACCO GRANT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Suppliestservic es/materials,etc 0.00 420000 Public too Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 SuppliestserAce s/matertals,etc 0.00 440000 Public Health too Personal services 16,830.20 16,830.20 18,934.35 2,104.15 200-WO Supplies/services/materials,etc 14,195.80 14,195.80 9,119.62 5,076.18 450000 Social and Economic Services 100 Personal services 0.00 200-800 Su lies/servi es/materials etc 0.00 460000 Culture and Recreation 100 Personal services 0.00 200-800 Su Iles/services/materials,etc 0.00 470000 Housing and Community Development too Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 480000 Conservation of Natural Resources 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 Mlaoellaneous 0.00 Total expenditures 31,026.00 31, .00 .0 7 ---7§=703- Excess of revenues over expenditures 0.00 0.00 648.01 648.01 OTHER FINANCING SOURCES(USES) 381000 Bondsissued 0.00 381000 Discount on bonds issued 0.00 381050 Inception of capital lease 0.00 381070 Notestloansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enteral a negative) 0.00 384000 Special Rams-revenue 0.00 385000 Extraordina hems-revenue 0.00 524000 Special items-egwriditure enter as negative) 0.00 525000 Extraordinary items-expenditure(erner as negative) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Not change In fund balance 0.00 0.00 648.01 648.01 Fund balances-July 1,2013 as previously reported (1,161.20 Prior period adjustments Fund balances-July 1,2013 as iresfiffecl­- Fund balances-June 30,2014 513.19 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS 204 4 FISCAL;YEAR ENDED jUNE ' FUNDk2311 SOUTH END TIF DISTRICT VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Government: 100 Personal services 0.00 200-800 Su lies/services/matedals,etc 0.00 420000 Public Safety 100 Personal services 0.00 200-800 Supplies/services/materials,etc 0.00 430000 Public Works 100 Personal services 0.00 200-800 Supplies/services/materials,etc 31,500.00 31,500.00 46,255.04 14,755.04 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 0.00 200-800 SuppliestservI6 ea/materials,etc 0.00 480000 Conservation of Natural Resources 100 Personal services 0.00 200.800 Su lies/services/matedals,etc 0.00 900 Capital expenditures 225,000.00 225,000.00 88,608.00 136,392.00 490000 Debt Service 610 Principal 0.00 620 Interest 0.00 510000 Miscellaneous 0.00 Total expenditures --ff5TM.00 256,500.00 4, 12 ,63 . Excess of revenues over expenditures (252,037.80) 115,812.72 247,291.42 131,478.70 OTHER FINANCING SOURCES SES 381000 Bonds issued 0.00 381000 Discount on fronds 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 enteras a negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditurs(enter as negative 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change In fund balance 252,037.80 115,812.72 247,291.42 131,478.70 Fund balances-July 1,2013 as previously reported 501,113.15 Prior period adjustments Fund balances-July 1,2013 as restated 601,113.15 Fund balances-June 30,2014 7U-,4W-5r 30 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR SPECIAL REVENUE FUNDS FISGA6 YEAR ENDED jUNE ' TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) EXPENDITURES Current: 410000 General Govemment: too Personal services 349,008.71 349 008.71 340,607.86 8,400.85 200.800 Su lies/services/materials,etc 263,965.73 213 965.73 101,056.17 112,909.56 420000 Public Safety 100 Personal services 5,000.00 5 000.00 2,293.19 2,706.81 200.800 Supplies/services/materials.etc 51,778.00 45,932.00 18,454.08 27,477.92 430000 Public Works 100 Personal services 152,902.00 152,902.00 143,308.43 9,593.57 200-Boo Supplies/se materials,etc 896,502.10 1,367,052.17 469,717.64 897,334.53 440000 Public Health 100 Personal services 415 797.55 415,797.55 387,761.28 48,036.27 200.800 Supplies/services/materials.etc 342,289.46 342 128.46 139,152.05 202,976.41 450000 Social and Economic Services 100 Personal services p26'5,934.11 61,545.00 56,883.71 4,661.29 20o-800 Su lies/services/materials,etc 76,072.28 76,072.28 0.00 460000 Culture and Recreation 100 Personal services 1 265,934.11 240,770.68 25,163.43 200.800 Su lies/servieeslmaterials,etc 1 417 497.34 319,988.42 97,508.92 470000 Housin and Commun Development 100 Personal services 0 96 838.00 90,469.69 6,368.31 200.800 Su lies/services/materials,etc 6 16,104.66 14,567.20 1,537.46 480000 Conservation of Natural Resources 100 Personal services 0 0.00 0.00 0.00 200800 Su lies/services/materials,etc , , 0 1,300000.00 222,364.14 1,077,635.86 900 Ca vital expenditures 947,682.00 1,049,776.00 244,608.37 805,167.63 490000 Debt Service 610 Principal 184,993.35 184,993.35 37,697.30 147,296.05 620 Interest 4,576.29 4,576.29 4,576.29 0.00 510000 Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures -78-66719 67365,123. 2,890,348.79'--3,4-74-,7-7T97- Excess of revenues over ex dltures (3,160,296.80) 1,262,619.49) 511,593.88 1,774,213.37 OTHER FINANCING SOURCES(USES) 381 DD0 Bonds issued 0.00 0.00 0.00 0.00 381DD0 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/loansAntercap issued 215,000.00 215,000.00 0.00 215,000.00 382010 Sale of assets 0.00 0.00 0.00 0.00 383000 Transfers In 160,182.39 572,979.02 176,173.01 396,806.01 520000 Transfers out emerasan ative 401,067.70 401,067.70 388,898.54 12,169.16 384000 Special items-revenue 0.00 0.00 0.00 0.00 385000 Extraordinary items-revenue 0.00 0.00 0.00 0.00 524000 Special items-expenditure enter as negative) 0.00 0.00 0.00 0.00 525000 Extraordinary items-expenditure(enter as negative) 0.00 0.00 0.00 0.00 Total other Nnencing sources(uses) (25,885.31) 386,911.32 (212,725.53) (599,636.85 Net chan is in fund balance 3,186,182.11) (875,708.17) 298,868.35 1,174,576.52 Fund balances-July 1,2013 as previously reported 2,510,423.55 Prior period adjustments 0.00 Fund balift-oes-July 1,2013 as restated 2,510,423.55 Fund balances-June 30,2014 2,809,291.90 -50A- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS FUND# FUND# SID REVOLVING NAME NAME ACCOUNT NUMBER DESCRIPTION ASSETS 101000 Cash and cash equivalents 78,600.40 103000 Patty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net proceeds 115000 Personal 116000 Protested 118000 Special assessments Accounts/other receivables(net of allowance 120000 for uncollectibles 131000 Due from other funds 132000 Due from other governments 133000 Advances to other funds 140000 Prepaid evense 150000 Inventories 170000 Other debits Total Assets 76,600.40 0.00 0.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Jud ments payable 204000 Contraots/Ioans/notes payable 205200 Matured interest pa table 206100 Other accrued payables 211000 Due to other funds 212000 Due to other governments 214000 Deposits payable 216000 Revenues collected In advance 233000 Advances from other funds Total Liabllldes 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues Total Deferred Inflows of Resources 0.00 0.00 0.00 FUND BALANCE 250100 Non-spendable 250200 Restricted 78,600.40 260100 Committed 260200 Assigned 271000 Unassigned(Negative belsr way) Total Fund Balances 78,600.40 0.00 0.00 Total Liabilities,Deferred Inflows of Resources and Fund Balances 78,600.40 0.00 0.00 -51- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS FUND# FUND# NONMAJOR NAME NAME NAME DEBT ACCOUNT SERVICE NUMBER DESCRIPTION FUNDS ASSETS 101000 Cash and cash eciuivalents 78,600.40 103000 Petty cash 0.00 101100 Investments 0.00 102000 Cash and cash uivatents-restricted 0.00 102300 Investments-restricted 0.00 106000 Valuation of investments to fair value 0.00 Taxes receivable: 111000 Mobiles 0.00 113000 Real estate 0.00 114000 Net proceeds 0.00 115000 Personal 0.00 116000 Protested 0.00 118000 SPecial assessments 0.00 Accounts/other receivables(net of allowance 120000 for uncollectibles) 0.00 131000 Due from other funds 0.00 132000 Due from other governments 0.00 133000 Advances to other funds 0.00 140000 Prepaid eVense 0.00 150000 Inventories 0.00 170000 Other debits 0.00 Total Assets 0.00 0.00 0.00 78,600.40 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 0.00 19xxxx Deferred Outflows of Resources 0.00 Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 0.00 202100 Accounts payable 0.00 203100 Judgments panble 0.00 204000 ContracfsAoans/notes oyable 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 oovernments 0.00 214000 DePosfts Payable 0.00 216000 Revenues collected in advance 0.00 233000 Advances from other funds 0.00 Total Liabilities 0.00 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 0.00 223000 Deferred Inflows of Tax Revenues 0.00 Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCE 250100 Non-spendable 0.00 250200 Restricted 78-16-0--0.40- 260100 Committed 0.00 260200 Assigned 0.00 271000 Unassigned(Nega&e 6aran or*) 0.00 Total Fund Balances 0.00 0.00 0.001 78,600.40 Total Liabilities,Deferred Inflows of Resources and Fund Balances 0.00 0.00 0.00 78,600.40 -52- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR DEBT SERVICE FUNDS FISCAL YEAR ENDED JUNE 30,2014 113400 SID REVOLVING VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POS111VE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 PrOP8rtY 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 332000/333 Federal shared revenues 0.00 334000 State grants 3350001336 State shared revenues 0.00 Charges for services 340000 Miscellaneous 0.00 Fines and forfeitures 0.00 360000 Miscellaneous 0.00 370000 Investment and royalty earnings 200.00 200.00 123.16 (76.84) Total revenues 200.00 200.00 123.16 (76.84) EXPENDITURES 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(under) expenditures 200.00 200.00 123.16 (76.84) OTHER FINANCING SOURCES(USES) 382010 Sale of assets 0.00 383000 Transfers In 0.00 520000 Transfers out enter as negative) 0.00 384000 Special items-revenue 0.00 385000 Extraordinary items-revenue 0.00 524000 ISpecial items-expenditure enter as negative) 0.00 525000 Extraordinary items-expenditure(enter as n ive) 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net cha in fund balance 200.00 200.00 123.16 76.84) Fund balances-July 1,2013 as previously reported 78,477.24 Prior period adjustments Fund balances-July 1,2013 as restated 78,477.24 Fund balances-June 30,2014 78,600.40 33 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL NONMAJOR DEBT SERVICE FUNDS FISCAL YEAR ENDED JUNE 30,2014 TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Pr taxes 0.00 0.00 0.00 0.00 314140 Local option taxes 0.00 0.00 0.00 0.00 Licenses and permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 0.00 0.00 0.00 332000/333 Federal shared revenues 0.00 0.00 0.00 0.00 334000 State arants 0.00 0.00 0.00 0.00 335000/336 State shared revenues 0.00 0.00 0.00 0.00 Charges for services 340000 Miscellaneous 0.00 0.00 0.00 0.00 Pines and forfeitures 0.00 0.00 0.00 0.00 360000 Miscellaneous 0.00 0.00 0.00 0.00 370000 Investment and ro 1 earnings 200.00 200.00 123.16 76.84 Total revenues 200.00 200.00 123.16 76.84) EXPENDITURES 490000 Debt Service 610 Principal 0.00 0.00 0.00 0.00 620 Interest 0.00 0.00 0.00 0.00 510000 Miscellaneous 0.00 0.00 0.00 0.00 Total expenditures 0.00 0.00 0.00 0.00 Excess of revenues over(under) expenditures 200.00 200.00 123.16 76.84) OTHER FINANCING SOURCES(USES) 382010 Sale of assets 0.00 0.00 0.00 0.00 383000 Transfers In 0.00 0.00 0.00 0.00 520000 Transfers out enter as negative) 0.00 0.00 0.00 0.00 384000 Special items-revenue 0.00 0.00 0.00 0.00 385000 Extraordinary hems-revenue 0.00 0.00 0.00 0.00 524000 Special hems-expenditure enter as negative) 0.00 0.001 0.00 0.00 525000 Extraordinary hems-expenditure(enter as n 0.00 0.00 0.00 0.00 Total other financing sources(uses) 0.00 0.00 0.00 0.00 Net change in fund balance 200.00 200.00 123.16 (76.84) Fund balances-July 1,2013 as prey ously reported 78,477.24 Prior period adjustments 0.00 Fund balances-July 1,2013 as restated 78,477.24 Fund balances-June 30,2014 78,600.40 54- COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS FUNDR4000 FUND# FUND# FUND# CAPITAL NAME NAME NAME ACCOUNT IMPROVEMENT NUMBER DESCRIPTION FUND ASSETS 101000 Cash and cash equivalents 67,612.10 103000 Petty cash 101100 Investments 102000 Cash and cash equivalents-restricted 102300 Investments-restricted 106000 Valuation of investments to fair value Taxes receivable: 111000 Mobiles 113000 Real estate 114000 Net proceeds 115000 Personal 116000 Protested 116000 Special assessments Accounts/other receivables(net of allowance 120000 for uncolleetibles 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 67,612.10 0.00 0.00 0.00 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 19xxxx Deferred Outflows of Resources Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants payable 202100 Accounts payable 203100 Judgments payable 204000 Contracts/loans/notes pyable 205200 Matured interest payable 206100 Other accrued payables 211000 Due to other funds 212000 Due to other binds/governments 214000 Deposits payable 216000 Revenues collected in advance 233000 Advances from other funds TOTAL LIABILITIES 0.00 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 223000 Deferred Inflows of Tax Revenues Total Deferred Inflows of Resources 0.00 0.00 0.00 0 FUND BALANCE 250100 Non-spendable 250200 Restricted 67,612.10 260100 Committed 260200 Assigned 271000 Unassigned fNega*9 belance only) Total Fund Balances 67,612.10 0.00 0.00 0.00 Total LWIttles,Deferred Inflows of Resources and Fund Balances 67,612.10 0.00 0.00 0.00 S& COUNTY OF JEFFERSON COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS .11 11mr %n MIA FU D# FUND# FUND# NONMAJOR NAME NAME NAME CAPITAL ACCOUNT PROJECTS NUMBER DESCRIPTION FUNDS ASSETS 101000 Cash and cash equivalents 67,612.10 103000 Petty cash 0.00 101100 Investments 0.00 102000 Cash and cash equivalents-restricted 0.00 102300 Investments-restricted 0.00 106000 Valuation of investments to fair value 0.00 Taxes receivable: 111000 Mobiles 0.00 113000 Real estate 0.00 114000 Net proceeds 0.00 115000 Personal 0.00 116000 Protested 0.00 118000 Special assessments 0.00 Accounts/other receivables(net of allowance 120000 for unoolectibles) 0.00 131000 Due from other funds 0.00 132000 Due from other governments 0.00 133000 Advances to other funds 0.00 140000 Pre id expense 0.00 150000 Inventories 0.00 170000 Other debits 0.00 TOTAL ASSETS 0.00 0.00 0.00 67,612.10 DEFERRED OUTFLOWS OF RESOURCES 100000 Deterred Outflows of Resources 0.00 19xxxx Deferred Outflows of Resources 0.00 Total Deterred Outflows of Resources 0.00 0.00 0.00 0.00 LIABILITIES 201000 Warrants Payable 0.00 202100 Accounts payable 0.00 203100 Judgments payable 0.00 204000 Contracts/loans/notes Pavable 0.00 205200 Matured interest p a able 0.00 206100 Other accrued payable s 0.00 211000 Due to other funds 0.00 212000 Due to other funds/governments 0.00 214000 Deposits payable 0.00 216000 Revenues collected in advance 0.00 233000 Advances from other funds 0.00 TOTAL LIABILITIES 0.00 0.00 0.00 0.00 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Resources 0.00 223000 Deferred Inflows of Tax Revenues 0.00 Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 FUND BALANCE 250100 Non-spendable 0.00 250200 Restricted 67,612.10 260100 Committed 0.00 260200 Assigned 0.00 271000 Unassigned(Negawebake only) 0.00 Total Fund Balances 0.00 0.00 0.00 67,612.10 Total Liabilities,Deferred Inflows of Resources and Fund Balances 0.00 0.00 0.00 67,612.10 56 COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30,2014 FUND#4000 CAPITAL IMPROVEMENT FUND VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 PropertyWeS 0.00 314140 Local lion taxes 0.00 nrnental revenue(see supplemental section for detail) 331000 Federal arants 0.00 0.00 332000 Federal shared revenues 0.00 334000 State grants 0.00 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 360000 Miscellaneous 361000 Rents and leases 0.00 362000 Other miscellaneous revenue 0.00 365000 Contributionstdonations 0.00 370000 Investment and royalty earnings 15,001 15.00 34.68 19.68 Total revenues 15.00 15.00 34.68 19.68 EXPENDITURES 510000 Miscellaneous 69,761.42 69,761.42 6,184.00 63,577.42 900-950 Capital expenditures 0.00 Total expenditures 69,761.42 69,761.42 6,184.00 63,577.42 xcess o revenues over(under) expenditures (69,746.42) (69,746.42) (6,149.32) 63,597.10 OTHER FINANCING SOURCES(USES) 361000 Bonds issued 0.00 381000 Discount on bonds issued 0.00 381070 Notes/loansfintercap issued 0.00 382010 Sale of assets 0.00 383000 Transfers In 0.00 0.00 4,000.00 4,000.00 520000 Transfers out enter as negative) 0.00 384000 Special items-revenue 0.00 365000 Extraordinary items-revenue 0.00 524000 Special items-expenditure enter as negative) 0.00 525000 Extraordinary hems-expendhure(enter as negative) 1 0.00 Total other financing sources(uses) 0.00 j 0.00 4,000.00 4,000.00 Net change in fund balance (69,746.42) (69,746.42) (2,149.32) 67,597.10 Fund balances-July 1,2013 as previously reported 69,761.42 Prior period adjustments Fund balances-July 1,2013 as restated 69,761.42 Fund balances-June 30,2014 67,612.10 -57- COUNTY OF JEFFERSON COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FISCAL YEAR ENDED JUNE 30, 2014 TOTALS VARIANCE WITH FINAL BUDGETED AMOUNTS BUDGET ACCOUNT ACTUAL POSITIVE NUMBER DESCRIPTION ORIGINAL FINAL AMOUNTS (NEGATIVE) REVENUES Taxes: 311000/312000 Property taxes 0.00 0.00 0.00 0.00 314140 Local o lion taxes 0.00 0.00 0.00 0.00 Intergovernmental revenue(See supplemental section for detail) 331000 Federal grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 332000 Federal shared revenues 0.00 0.00 0.00 0.00 334000 State grants 0.00 0.00 0.00 0.00 0.001 0.00 0.00 0.00 335000 State shared revenues 0.00 0.00 0.00 0.00 Charges for services 341010 Miscellaneous collections 0.00 0.00 0.00 0.00 341070 Planning fees 0.00 0.00 0.00 0.00 343000 Public works charges 0.00 0.00 0.00 0.00 360000 Miscellaneous 361000 Rents and leases 0.00 0.00 0.00 0.00 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 15.00 15.00 34.68 19.68 Total revenues 15.00 15.00 34.68 19.68 EXPENDITURES 510000 Miscellaneous 69,761.42 69,761.42 6,184.00 63,577.42 800-950 Capital expenditures 0.00 0.00 0.00 0.00 Total expenditures 69,761.421 69,761.42 6,184.00 63,577.42 Bess revenues over under expenditures (69,746.42) (69,746.42) (6,149.32) 63,597.10 OTHER FINANCING SOURCES(USES) 381000 Bonds issued 0.00 0.00 0.00 0.00 381000 Discount on bonds issued 0.00 0.00 0.00 0.00 381070 Notes/loans/interca issued 0.00 0.00 0.00 0.00 382010 Sale of assets 0.00 0.00 0.00 0.00 383000 Transfers In 0.00 0.00 4,000.00 4,000.00 520000 1 Transfers out enter as negative) 0.00 1 0.00 0.00 0.00 384000 Special items-revenue 0.00 0.00 0.00 0.00 3850710 Extraordinary items-revenue 0.00 0.00 0.00 0.00 524000 Special items-eMnndfture enter as negative) 0.00 0.00 0.00 0.00 525000 Extraordinary items-expenditure(enter as nega 0.00 0.00 0.00 0.00 Total other financing sources(uses) 0.00 0.00 4,000.00 4,006.00 Net change in fund balance (69,746.42) (69,746.42) (2,149.32) 67,597.10 un nces- u 1,2013 as previously reported 69,761.42 Prior period adjustments 0.00 Fund balances-July 1,2013 as restated 69,761.42 Fund balances-June 30,2014 67,612.10 -58- JEFFERSON COUNTY COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS FISCAL YEAR ENDING JUNE 30,2014 FUND#6010 FUND#NAME FUND M4AME TOTAL Account CENTRAL SHOP INTERNAL Number Description SERVICE ASSETS Current Asset 101000 Cash and cash equivalents 0.00 0.00 103000 Petty cash 0.00 101100 Investments at Uk vaWe 0.00 110000 uncclecbNes 0.00 120000 Accounts/other receivables net of alowanw for uncoNacebles 0.00 131000 Due horn other funds 0.00 132000 Due from other governments 0.00 141000 Prepaid s rrse 0.00 150000 Inventories 0.00 Toll Current Assets 0.00 TOO 0 0A0 Noncurrent AssMs Resirbted Assets: 102200 Cash and cash equivalents 0.00 102300 Imesbnents 0.00 133000 Advances to other hinds 0.00 170000 Other debar 0-00 #80000 Ca assets: Lana 0.00 Construction In pwgrew 0.00 Buildinas P323,195.4.3 323,195.43 Inv ements other than buldin s 0.00 Machine and ent ,564.00 37,564.00 Infrastructure 0.00 Less: accumulated de Iadon ,140.01 97,140.01 180000 Capital assets-net M accumulated depreciation 0.00 Told Noncurrent Assort 263,619.42 0.00 0.00 263,619.42 Total Assets 263.619.42 0100 0.00 263,619.42 DEFERRED OUTFLOWS OF RESOURCES 190000 Deferred Outflows of Resources 0.00 191 Deterred Outibws M Resources 0.00 Total Deterred Outflows of Resources 0.00 0.00 0.00 0.00 LWSILITES Current Liabilities 202100 Accounts payable 0.00 203100 Judonnents pyable 0.00 204100 Contracts payable 0.00 205200 Matured interest payable 0.00 206100 Other accrued payables 3,542.10 3,542.10 209100 Compensated absences 3,00323 3,003.23 211000 Due n other funds 0.00 212000 Due b other governmMs 0.00 214000 Deposits payable 0.00 216000 Revenues ooleoted In advance 0.00 Total Current LlablBtes 6,545.33 0.00 0.00 6,545.33 Noncurrent Liabilities 231000 Bonds payable 0.00 233000 Advance from other funds 0.00 234000 Judgments payable 0.00 23WW Contramsftansfnotes payable 0.00 236000 Cbsu care costs 0.00 239000 Compensated absencas 17,018.30 17,018.30 Total Noncurrent Llebfltita 17,018.30 0.00 .00 17,018.30 TMet L1abUM" 23,563.63 0.00 0.00 23,563.63 DEFERRED INFLOWS OF RESOURCES 220000 Deferred Inflows of Reaouroea 0.00 223000 Deferred Inflows of Resources 0.00 TOW Deferral Moves of Resounxs 0.00 0.00 0.00 0.00 NET POSIT 1ON Not Investment In capkial as ests 263,619.42 263.619.42 Restricted for. BUILDING 0.00 0.00 UnresklMd 23.583.83 23,563.63 ToW Net Position 240, 0.00 0.00 240,055.79 -68� JEFFERSON COUNTY _ COMBINING STATEMENT OF REVENUES,EXPENSES AND CHANGE IN NET POSITION INTERNAL SERVICE FUNDS FISCAL YEAR ENDING JUNE 30,2014 FUND N6010 FUND WNAME I FUND p/NAME TOTAL _ Account CENTRAL SHOP INTERNAL Number _ - - Description - -- - _- - _ - - SERVICE OPERATING REVENUES 340000 _Charges for services 86 887.21 86.887.21 360000 _Miscellaneous revenues _-- 18,244.18 _ _ 18244.18 _ 363000 Special assessments 0.00 Total Operating Revenues 105,131.39 0.00 0.00 105,131.39 OPERATING EXPENSES 100 _Personal Services _ 145503.97 - 145 503.97 200 �Supphe5 _ 18 026 00 _ _ - __ -18,026.00 300 + Purchased services 11,166.57 1116657 400 Building materials _ y 0.00 500 Fixed charges _ _ 7 660.70 7660.70 810 +Loss/Baddebtexpense _. - _. _. _.__.. _ 0.00 I -- 830 Depreciation 8,279.15 _ 8 279.15 V Total Operating Expenses 190.636.391 0.00 0.00 190,636.39 Operatingllncome(Loss) 85 505.00 0.00 0.00 (85,505M) NONOPERATING REVENUES(EXPENSES) 310000 Taxes/assessment revenue _ 0.00 320000 Licensestpermits revenue _ _- _ _ _ _ _ - - ___ 0.00 330000 Intergovernmental revenue _ -..__ - 0.00 37171000 Interest revenue 0.00 382030 Gain of loss,on sale of capital assets(loss is negabvel . _ _ _ _ 0.00 490000 Debt service mteres[expense(enter as negative)___ _- 0.00 384000 Special items-revenue _. _ _.. _0.00 385000 Extraordinary items-revenue 0.00 524000 _ Special items_expense(enter as negative) _ _ -- _ 0.00 525000 Extraordinary items-expense(enter as negative) __ 0.00 Total Operating Revenues(Expenses) 0.00 0.00 0.00 0.00 Income(L a)before contributions and transfers _. (85 505A0 0.00 _ _ 0.00 (85,505. 0) � TaCapital ( -_ 69.3_. 0.00 s fers io(out)contributions _ 53.78 - --- 69,353.76 ' _ 18 151.24 Totals oda'd'usimen(52013 ss,Previously reported 0.00 0.00j _ 256,207.03 Prior� Change in net position 6,151.24),_ Pe_. adjustments 0.00 Total net position-July 1,2013 as restated 256,207.03 0.00 0.00 256,207.03 Total net position-June 30,2014 240 055.79 0.00 0.00 240 055.79 JEFFERSON COUNTY COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS FISCAL YEAR ENDING JUNE 30 2014 FUNDR8010 FUND RMAME FUND RIWIME CENTRAL SHOP Deae TOTALS CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers 0.00 Cash paid to suppliers 36,923.15 38,923.15 Cash paid to em ees 142,899.11 142,899.11 Cash received from Frtedund services prmided 105,131.39 105,131.39 Cash paid for interk M services used 0.00 Net cash provided(used) ope activities 4,690.87 0.00 0.00 74,690.8 CASH FLO F NONCAPITAL FIN ACTIVITIES Transfers from b other finds 69,W3.76 09 353.76 Advances from to otter funds 0.00 Subsidies 0.00 Net cash provided(used)by capital and related PacWitles 69,353.76 0.00 0.00 69,353.76 ASH FLOWS FROM AP AND RELATED FINANCING ACTIVITIES Proceeds from debt 0.00 Capital contdbutons 0.00 Purchase ItloNccnstruction of capital assets 0.00 0.00 Primilpal on debt 0.00 Interest paid on debt 0.00 Capital lease down payment 0.00 Pmceeds from sales of capital assets 0.00 Net cash provided(used)by capital and related firtarcirm activities 0.00 0.00 0.00 0.00 CASH FLOWS FROM MIVESTING ACTIVITIES Proceeds from sales of hwesbmnts 0.00 Purchase of imestrnents 0.00 Interest a 0.00 Net cash Provided(used) investim activities 0.00 0.00 0.00 0.00 Net increase decrease it cash and cash equivalents 5,337.11 0.00 0.00 5,337.11 Cash and cash equivalema-July 1,2013 5 337.11 5,337.11 Cash and cash equivabms-June 30,2014 0.00 0.00 0.00 0.00 Reconcillatbn of operating ktcome to not cash Provided(used by operating actMtbs: Operallm income 85,505.00 85,505.00 Adjustmerua to reconcile opera"income to net cash provided used activities Depreciation eVerare 8gT.15 8,279.15 Increase decrease it accounts receivable 0.00 Increase decrease in Wftrgmemmntal receivables 0.00 Increase decrease in due from other funds 0.00 Increase In allowance for uncoleclble accounts 0.00 Increase decrease in i ventorbs 0.00 0.00 lmmase decrease it prepaid Items 0.00 Increase decrease in customer deposits 0.00 Increase decrease in accounts payable 0.00 Increase decrease In convensated absences Pay. 1,763.15 1763.15 Accrued payroll 771.70 771.70 Increase decrease)In due to other funds 0.00 Total adjustments 10,814.00 0.00 0.00 10,814.00 Net cash provided(used)by opem*g activities 74 091.00 0.00 0.00 (74,091,00) Noncash Investing,capital,and Ammlng activities: Boffowirig under caprW base 0.00 Contrbueare of capital assets from goven rd 0.00 Purchase of equiprnent on atcourd 0.00 Increase In fair vahte of iweslmenle 0.00 Capital asset trade-ins 0.00 -88- JEFFERSON COUNTY SCHEDULE OF FEDERAL/STATE GRANTS, ENTITLEMENTS,AND SHARED REVENUES FISCAL YEAR ENDING JUNE 30, 2014 REVENUE RECEIVING CODE FUND AMOUNT FEDERAL GRANTSIENTITLEGAENTS-(LIST) SEE ATTACHED FORM Total Federal GraMafEntklemeMa I 1 0.00 FEDERAL SHARED REVENUES-(LIST) Total Federal Shared Revenues I 1 0.00 STATE GRANTSIENTITLEMENTS-(LIST) Total State GrantalEntnlements 0.00 STATE SHARED REVENUES-(LIST) Total State Shared Revenues 0.00 LOCAL GRANTS-(LISTI 0.00 TOTAL 0.00 -69- JMen Coun7_ __ _ Jum"2012 FUND TOTAL FUND FUND-PROJECT GRANTOR AWARD BALANCE FEDERAL�MAREWNUNER FEDERAL MATCHIOTHER - BALANCE REPORTER USDEPT. PASS TNRWGH FEDERAL PROGRAM CFDA NUMBER AMOUNT Jul 12011 REVENUE �' REVENUE EWENDITURFS EXPENDI'NRES June JO loll SWroou and Roads Clmun Montarla DeparMmt of sloc,,x and ROads�Grmu m NA 2110-111010 US De artmmt ofA ncWlum AdmwaVaOon Slays 10665 24938900 24938947 24938947 Schack and Roads Clusvr- MonuruDepanmenlof Sclicak Roads-Granob NA 2"2-333010 US DC anmmt ofA ncuhure AdmirOSVnion Stays Title 111 Pro mu 10.645 3132200 65117. 28.4323E 65.11700 2843222 Schools and Roads Clusler- Monuna Depanmml of Schools and Roads-0.0 b NA 2903-3330 10 US Deartment ofAriculrure AdminisOmlon States Title 111 Proects 10.465 510].00 5,10700 Momma BOmd of Crime 2917-131188 US Deanment oflu5d« Control Crime Vicfim Assurance 16.575 II-V01-91042 1554100 14400. ].504.00 14,40000 7 I 00 Sure mW Commmrirc Highs av Safel. Alcohol Trallic Sefelr end US Department of Montana Department of Drunk Dm'mg Prevmtioo 20600 2300-331150 Tram nation Tram nations Incentive Grmu 20601 2011-02-06-23 500000 4.99700 4.99700 Montana Department of US.ftinimenrof Heallhvd Public HUllh&Human Public Health Emergmcv 2270-331115 Human S.—cc, sur"a Pre armness 93.069 12-07-6-11-026-0 29,36000 1116800 38.1680 M9ntarm Depm ono of U.S.Depanmmt of Health and Public Health&Human 2270-331144 Humm Sen'icea Sen'icn Immuniurion Granre 93.26812-074-31-021-0 2.842.00 645100 1 6.451.00 MonDiia Depanmem of Mammal and Child Health U.S.Dmanmmt of Health and Public Health&Human Sertices Block G.t to the 2270-331143 Humm Sen'icex se"'. Slates 9399412-0]-5-01-W2-0 1 2,114 00 12,11400 124100 12,11400 324900 US Department of Homelmd Monona Depiumml of EmiI Nic,Mmaagemmt IWO-134020 Securitt Militarc ADWm Perb—.Grante 97042 EWM-EP-00035 21671100 2327500 2173800 23,373 00 2171900 US Department of Homelmd Montana Depanmmt of Homeland Securirc Grant 1000-331111 soc. Militan'ARam Pro mm 97067 WHPLNEOP 1739000 1551400 MAN 00 542600 US llepanment of Homeland Montma Depertmml of Homelmd Securih Grant 2300-111113&131 5eountc Milimrc Afftn Pro ram 97.067 EMW-2011-SS-00052 34500000 25500000 8464900 25500(100 8464800 Disaster Grant-Public US Department of H...cl.d Depenmentof Milaar. Asaiatmce(PraidmriWlS 2260-331113 Secunn Abhor; padared Dus.1cisl 97036 NA 37100400 371.00400 4061900 253127017 411619W 111.571. Montana DepmVnmt of Cooperatim FOrexln' 1000-334124 US Deanmmr ofAncultum Natural Rmumes Assistance 10664 VFA-12-220 9.00000 9.00000 v000A0 Monona Deparlmmr of Cooperative Foresm 1000-334124 US De erunmt of Acdculture Nalmal Resources Assisance 10.664 VFA-12-220 1,250 00 125000 115000 US Depanmml of Montana Depanmmr of Highuav Plmning and 2110-331050 Trans nation Trans nation Comtrvction 20201 STPE 22/37 111,609 00 101 A5200 1646700 I)1852 00 16.46700 US Dcpanmmmf Momma Department of Ifighem'Plarming and 2 130-33 1050 Turns nation Tram r0lion Com=fion 20.205STPE 2228 142581W 103900 134600 8039. 124600 TOTAfS $ 70,II4 S 1,139006 5 172490 Y 1.052 fib] $ 192,916'.$ 150116 901 ALL FUNDS CASH RECONCILIATION FISCAL YEAR ENDING JUNE 309 2014 BANK NAME Account Description Cash in all (not full acct#) #0019 #0024 #1858 #1327 depositories BALANCE PER STATEMENTS 1,165,861.77 119,170.60 26,926.95 435,936.94 1,747,896.26 ADD Deposits in transit 3,902.87 123,444.74 127,347.61 Service charges 0.00 Other 326,561.07 326,561.07 0.00 0.00 0.00 Total to add 330,463.94 123,444.74 0.00 0.00 453,908.68 SUBTRACT Outstanding checks 173,171.44 173,171.44 Other 886.93 62.58 949.51 0.00 0.00 0.00 0.00 Total to subtract 174,058.37 62.58 0.00 0.00 174,120.95 TOTAL CASH IN DEPOSITS 1,322,267.34 242,552.76 26,926.95 435,936.94 2,027,683.99 ADD Investments 0.00 C13#1253 500,000.00 500,000.00 CD#1907 921,081.79 921,081.79 Repurchase Agreement 203,276.29 1 203,276.29 CD#8188 50,000.00 50,000.00 Edward D.Jones jadd 816,804.66 816,804.66 $TIP 15,488,659.43 15,486,659.43 0.00 0.00 Total to 16,3 53,464.09 0.00 1,624,358.08 0.00 17,977,822.17 TOTALIN DEPOSITORIES 17,675,731.43 242,552.76 1,651,285.03 435,936.94 20,005,506.16 ADD Cash and cash items on hand 2,318.81 2,318.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total to add 2,318.81 0.00 0.00 0.02j 2,318.81 "TOTAL ACCOUNTED FOR 17,678,050.24 242,552.76 1,651,285.03 435,936.94 1 20,007,824.97 'Total cash must agree with total cash reported within report -73- N01133S NOIIVWEIO=INI IVH3N39 JEFFERSON COUNTY GOVERNMENTAL FUNDS CAPITAL ASSETS FISCAL YEAR ENDING JUNE 30,2014 Adjustments for ACCOUNT BALANCE Inventoryiprior BALANCE NUMBER ACCOUNT DESCRIPTION Juty 1,2013 DEBITS CREDIT yeaf depreciation June 30,2014 181000 LAND 114 230.00 114 230.00 188000 CONSTRUCTION IN PROGRESS 0.00 182000 BUILDINGS 3608364.75 244,608.37 15,462.98 3,868436.10 182100 ALLOWANCE FOR DEPRECIATION 1,803,154.61 48,186.86 (1,851,341.4 183000 INTANGIBLESIWORKS OF ART 1 0.00 183100 AM0RTIZATI0NIALL0W.FOR DEPRECIATION 1 0.00 184000 IMPROVEMENTS OTHER THAN BUILDINGS 770 105.53 0.00 76,989.20 847,094.73 184100 ALLOWANCE FOR DEPRECIATION 61 370.9 29,094.33 90465.30 186000 MACHINERY&EQUIPMENT 3991830.51 186,782.88 74,957.40 92452.18 4,011,203.81 186100 ALLOWANCE FOR DEPRECIATION 1,986088.79 70,447.80 248185.23 2,163,826.22 x N 187000 INFRASTRUCTURE 0.00 187100 ALLOWANCE FOR DEPRECIATION 0.00 TOTAL ASSETS 4,633,916.42 501,839.05 400,423.82 0.00 4,735,331.65 DEPRECIATION EXPENSE: 410000830 GENERAL GOVERNMENT 0.00 51122.93 51,122.93 420000830 PUBLIC SAFETY 0.00 162,271.23 44 892.90 117 378.33 430000830 PUBLIC WORKS 0.00 100 192.07 100,192.07 440000830 PUBLIC HEALTH 0.00 784.38 25,554.90 24,770.52 450000830 SOCIALIECONOMIC SERVICES 0.00 0.00 460000830 CULTURE AND RECREATION 0.00 11 095.81 11,095.81 470000830 HOUSING/COMMUNITY DEVELOPMENT 0.00 0.00 480000830 CONSERVATION OF NATURAL RESOURCES 0.00 0.00 UNALLOCATED DEPRECIATION 0.00 0.00 TOTAL DEPRECIATION EXPENSE 0.00 325,466.42 70,447.80 0.00 255,018.62 280000 INVESTMENT IN GENERAL CAPITAL ASSETS 4,633,916.42 400,423.82 5011839- 5 0.00 4,735,331.65 TOTAL 4,633,916.42 400,423.82 501,839.05 0.00 4,735,331.65 NOTE: At yw erM,dle depreciation a would be closed Imo the eqtdty 7nt 280000 erveslm nt in General C iml Aeaeta and new wct1 6e8/ uisitions and/or sales/di ls would be recorded. LONG-TERM DEBT(9500) STATEMENT OF CHANGES IN GOVERNMENTAL FUNDS LONG-TERM DEBT FISCAL YEAR ENDING JUNE 30,2014 Account Balance Balance number Description July 1,2013 Debits Credits June 30,2014 ':ASSETS 173100 Amount available G.O.debt 0100 173200 Amount available S.I.D.debt 133,349.681 34,301.97 9-9,047,71 0.00 174100 Amount to be provided G.O.debt 679 938.81 8,763.19 29 509.98 659192.02 174200 Amount to be provided S.I.D. debt 1,258,764.35 34 301.97 127 697.30 1,165,369.02 17430D Amount to be pmvided-other 0.00 0.00 'TOTAL ASSETS 2,072,052.84 43,065.16 191,509.25 1,923,608.75 DEBT PAYABLE 2G.O.bonds payable 0.00 0.00 231200 DNRC bonds loans able 0.00 0.00 231400 S.I.D.bonds payable 0.00 S.I.D.#2503 550 000.00 35 000.00 515 000.00 S.I.D.#2505 375 000.00 55 000.00 320 000.00 S.I.D.# 0.00 0.00 234000 Judoement Payable 0.00 0.00 235100 Contracts Payable 206112.10 29509.98 176602.12 0.00 235200 Installment Purchase contract 0.00 0.00 235300 Capital lease agreement 0.00 0.00 235400 Notes/Loans/Interc 467114.03 37 697.30 429 416.73 238000 OPEB Uabifitv 1,074,099M 411 156.00 1,485.255.00 239000 Compensated absences payable 473 826.71 8 763.19 482 589.90 0.00 i fir. ' TOTAL DEBT PAYABLE 3,146,151.84 157,207.28 419,919.19 3,408,863.75 `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 GENERAL INFORMATION Complete all portions applicable to eri 1. Class of county 2. Date of incorporation 3. County seat BOULDER 4. Form of qovemment COMMISSION 5. Population most recent estimate 11,406 6. Land area 1652 SQUARE MILES 7. Miles of roads/streets/al 832 8. Taxable valuation 29,489,470 9. Road taxable valuation noun 27,534,893 10.Number of water consumers 11.Average daily water consumption 12.Miles of water main 13.Miles of sanitary and storm sewers 14.Number of building permilts Issued 15.Number of full-time emp sea B. PROPERTY TAX MILL LEVIES - Coun C own funds only(For fiscal year being reported) Fund/activity Mills SEE ATTACHED TOTAL 0.00-74 2013-2014 JEFFERSON COUNTY MILL LEVIES COUNTY STATESCHOOL GENERAL 35.22 STATE UNIVERSITY 6.00 BRIDGE 2.69 STATE EQUALIZATION 40.00 WEED 6.93 - COUNTY GENERAL HIGH SCHOOL EQUALIZATION 22.00 FAIR 0.84 COUNTY GENERAL ELEMENTARY EQUALIZATION 33.00 DISTRICT COURT 5.75 STATE SCHOOL TOTAL: 101.00 HEALTH AND SANITATION 10.24 COUNTY-WIDESCHOOL SENIORCITIZENS 2.36 TRANSPORTATION 4.77 COUNTY AGENT 2.22 ELEMENTARY RETIREMENT 25.55 PUBLIC SAFETY 53.33 HIGH SCHOOL RETIREMENT 12.40 MUSEUM 0.78 COUNTY-WIDE SCHOOL TOTAL: 42.72 EMPLOYEE GROUP HEALTH 0.00 ELEMENTARY&HIGH SCHOOL DISTRICTS PERMISSIVE HEALTH 13.25 CLANCY#1 117.12 ENTITLEMENTLEVY 4.28 WHITEHALL#4 95.24 SEARCH AND RESCUE 0.00 BASIN#5 28.88 COUNTYTOTAL: 137.89 BOULDER#7 166.03 FIRE DISTRICTS CARDW ELL#16 24.05 BASIN FIRE 61.05 WILLOW CREEK#17 131.45 BULL MOUNTAIN FIRE 29.08 THREE FORKS#26 74.64 ELI(PARK RURAL FIRE 43.51 MONTANA CITY#27 221.53 JEFFERSON CITY FIRE 27.12 JEFFERSON HIGH SCHOOL#1 51.63 JEFFERSON VALLEY RURAL FIRE 17.46 WHITEHALL HIGH SCHOOL#2 31.73 MONTANA CITY FIRE 33.29 CITY(TOWN MISC LEWES WILLOW CREEKIJEFF RVR FIRE 30.00 TOWN OF BOULDER 205.77 MISC LEVIES TOWN OF WHITEHALL 137.54 EMERGENCY DISASTER 0.00 MISC SPECIAL FEES ROAD 20.18 SHEEP PREDATORY ANIMAL(PER ANIMAL) 0.60 PLANNING BOARD 2.02 CLANCY FIRE SERVICE AREA 55.00 LIBRARY 14.58 BASIN TV 20.00 NORTH JEFFERSON LIBRARY DISTRICT 14.19 BOULDER TV 8.00 MOSQUITO#1 BOULDER 3.06 BOULDER TV-COMMERCIAL 15.00 MOSQUITO#2 BOULDER VALLEY 12.36 WHITEHALL TV 15.00 MOSQUITO#3 WHITEHALL 10.20 SOLID WASTE 129.69 JEFFERSON VALLEY SOIL&WATER 1.64 LIME KILN RD IMPROVEMENT DIST 350.00 BASIN WATER&SEWER 467.35 CATARACT FIRE SERVICE AREA 10.00 BASIN IMPROVEMENTS 23.75 CATARACT FIRE SERVICE AREA(PER ACRE) 0.15 LEVY DISTRICT TOTALS 1-CLANCY 486.75 721-BOULDER(ELK PARK) 579.56 1F-CLANCY 513.87 162-CARDWELL 386.53 127/127T-CLANCY 520.04 1621V-CARDWELL 403.99 4C-WHITEHALL 570.90 163-CARDWELL 384.37 4CS-WHITEHALL 570.90 16B-CARDWELL 403.25 4F/4FT-WHITEHALL 462.82 16JV-CARDWELL 391.63 03-WHITEHALL 473.02 16R/16RT-CARDWELL 374.17 - 4R/4RT-WHITEHALL 445.36 16W-CARDWELL 391.63 SF-BASIN 459.95 16X-CARDWELL 415.61 SR-BASIN 398.90 16Y-CARDWELL. 401.83 7C-BOULDER 724.70 16Z-CARDWELL 404.17 7F-BOULDER 565.13 17F-WILLOW CREEK 511.57 7F3-BOULDER 568.19 26-THREE FORKS 424.76 7F2-BOULDER 577.49 26F-THREE FORKS 454.76 7N-BOULDER 553.51 27F/27FT-MONTANA CITY 624.45 7R-BOULDER 536.05 27R-MONTANA CITY 591.16 JEFFERSON COUNTY GASS NO.34 ENTITY-WIDE STATEMENT COMPOSITION SPREADSHEET ENTITY-WIDE STATEMENT OF NET POSITION-BALANCE SHEET CONVERSION WORKSHEET FISCAL YEAR ENDING JUNE 30 2014 Add nat Add Principal Rvae;,, poeltlanctun, Remove balance of Add Long-term Add Intertund Internal Reclassify Currant Year longterm poreon Of Aearmuleted reeeiYablea servlae funds ehwl-term ADJUSTED FROM Deferred loam, cornwansd Depondeflon and peyabiee appilrabla to porilon ot AMOUNT FOR GOVERNMENTAL Inflows of contracfs, abserwmA Add Capibl on Caphal (govemmemal povemmenMl long-term ENTRY-WDE FUND WS Tex Resenue and bonds OPEB access Assets funds an turMs Ilabillties STATEMENTS ASSETS 101000 Cash and cash mwalents 8,922,0]9.3] 8,822,0]9.3] 103000 Perry cash 1,650.00 1,BW.00 101100 Nweslmens O.W 0.00 Restricted Aseeb: 102200 Cash eM Cash ivelanla 2,477,066.17 2,4Tr,066.17 102330 Invavnenla OM OAO 108000 VeWellon ot Nrvesbmnls 10 fairvalue 0.00 0.00 Tadassessment receivable(net of allowance for ilmm uncdlectibles) 2,359,952.62 2,368,952.82 AxounL4OMer reca,alas-(net of allowance for 120000 uncollec131es) 890,93.55 890,930.55 131000 Due from other funds 0.00 0.00 132000 Due lmm oMer memments s6,43.01 66,490.01 133000 Advsnces W edict funds 418,640.25 (418,640.25) 090 140000 Prepaid ex roes 0M 0.00 150000Imemorgs o.3 090 170000 Other darns 0.3 090 1801100 Capital asses mt of accumulated depreciation 8,840,964.64 4,106,882.89 283,819.42 1 4,898,951.07 TOW Assa4 12,828,]98.8] 0.00 0.00 0.00 8,840,964.84 4,105,632.99 418,64025 23,619.42 090 1],0],108.19 190000 Dalened Outlows of Resources 0.00 0.00 1 M Deferred Outflows Of Resources 0.00 0.00 Tolal Deferred Oumows of Resourms 0.00 0.00 0.00 0.3 0.00 0.3 0.00 0.00 ON 0.3 LIABILITIES AND FUND BALANCES wailNkc: Ml W() Warrens payable 0.00 0.00 202100 Accounts myable 0.00 0.00 204000 ContractsAoanshates payabh, 090 0.3 211000 Due W other fumy 418,840.25 (418,840.25) 0.00 212000 Due to other govensrwara 0.00 0.00 216000 Revenues collected in a ante 0.00 0.00 206200 Maftwe:linlerestpayada 0.00 0.00 Maim Omer accrued payatses 115,02922 3,542.10 118,6]1.32 _ 23303 A arses from odrer hinds 0.00 0.00 Noncurrent a 0litles: Due within one par 448,2590 446,425A0 Due in more Man ons year 1,441,018.85 1,96].844.90 20,021.53 446,425.00 2,982,460.28 Tot Liabilities 633,889.4] O.W Iasl,018.85 1,96],844.90 090 0.3 418,640.26 23,583.83 070 3,541,43.3 220000 Deterred Infi ra of Resoumes 0.00 0.00 223000 Deferred Inflows 0 Tax Revenues 2,359,952.82 2,359.952.82 0.00 2,359,952.82 2,359,952.82 11 0.00 090 0.00 I 040 I 0.00 090 0.00 0.00 Fund balances eist Posidon Nat lnvestmemM Gagial asses (1,441,018.85) 9,840,984.84 (4,105,832.99) 263,619.42 8.557,932.22 Reserved tor. 23100 Ncn-s 0.3 0.00 250200 Restricted 4,7/8,549.2] - 4,]]9,549.27 0.00 090 28WWto Unmsblebd,Tporlqcl M: 0.W 21100D All unrestricted gwoornernai lands S.1 3,82].81 2,358,83.82 (1,967,804.80) 23,583.83 5,522,1]1.70 0.00 0.00 Total fund balances 9,933,1]8.88 2,359,952.82 1,441,018.95 1,967,844.90 8,840, .6a 4,105,832.98 0.00 240,055.79 0 D 13,859,853.19 To IieblliU .Daternd Irrtiows M Resourcm.r turM llsWreea(Net Prteitlon) 12,828,]99.9] 0.00 I 0.00 0.00 1 8,810,984.80 4,105,632.99 (418,640.25)l 283,619.42 0.00 1]10]109.]9 JEFFERSON COUNTY GASB NO.34 ENTITY-WIDE STATEMENT COMPOSITION SPREADSHEET REVENUE ANALYSIS WORKSHEET FISCAL YEAR ENDING JUNE 30,2014 I ovemmervtN Gain(Loss) Speclay Operating Capital Grants Slate and on Sale of Extra- Taxes and Licenses/ Grants and and Federal Shares/ Charges for Fines and Investment Capital Transfers In ordinary Functional Activity Assessments Permits Contributions Contributions Revenues Services Forfeitures Miscellaneous Earrings Assets (Out) hems TOTAL From OP Conversion Spreadsheet 6,053,044.13 13,149.00 3219.535.68 850,978.80 121,733.01 114,669.59 24,377.46 30,609.29 0.00 220,101.00 10,207,995.96 PROGRAM REVENUES General Government 142,118.00 179,695.24 1121,733.01 1 443,546.25 Public Warr 72,999.00 457,516.74 530,515.74 Public Works 356,026.00 45,741.92 401,767.92 Public Health 75,650.00 52,519.90 128,169.90 Social/Economic Services 18,456.00 18,456.00 Cuhurs/RecreaUon 71,128.00 6.667.00 8,896.00 86,691.00 HousingfComnunity Development 0.00 Conservation of Natural Resources 222,288.00 222288.00 Interest on to term debt 106,609.00 106,809.00 Miscellaneous 0.00 TOTAL PROGRAM REVENUES 0.00 0.00 958,665.00 6,667.00 0.00 1 850,978.80 1121,733.01 1 0.00 0.00 0.00 0.00 0.00 1,938,043.81 GENERAL REVENUES Property taxes 6,063,044.13 6,053,044.13 Local option taxes 0.00 Licenses and permits 13,149.00 __._. _._.._. —... .. _... _ . . _.. 13,149.00 Unrestricted FederaMate shared revenues 2,254,203.68 2,254,203.68 Unrestricted grants and Contributions 0.00 Unrestricted Investment earnings 24,377.46 24,377.46 Miscellaneous 114,669.59 114,669.59 Gain on sale of Capital assets 30,609.29 30,609.29 Transfers 0.00 0.00 Special/Extraordinary Items (220,101.00) (220,101.60) TOTAL GENERAL REVENUES 6,053,044.13 13,149.00 0.00 0.00 2,254,203.68 0.00 0.00 114,669.59 24,377.46 1 30,609.29 0.00 (220,101.00) 8269,962.15 TOTAL ALL REVENUES 6,053,044.13 13.149.00 3219,535.68 650,978.80 121,733.01 114,669.59 24,377.46 30,609.29 0.00 (220,101.00) 10207,995.96 atlam.'e cMCk snarm mm O.eJ JEFFERSON COUNTY GASB NO.34 ENTITY-WIDE STATEMENT COMPOSITION SPREADSHEET ENTITY-WIDE STATEMENT OF ACTIVITY-OPERATING STATEMENT CONVERSION WORKSHEET FISCAL YEAR ENDING JUNE 30 2014 equaenams maa 1009 In tai Current Year Prla Y6lr Remev War- Runow OFAAG(14.. ea DN min! ovkme0 brmdeet HOm Record CUmmt prauoda HOln donabdaoaai rSTAT� Met faew ue(E w Wwnuemnty adafdspinninY cam areMln9 Add Captal Record Adjust for lain Year aeteafeesets auetili~ Account ODVERNAEN es peaew on Are 09 rre9stlw an w g tmn pet sources(enter u rbmeve irinelpel Remove Capllel Aeaeb Beaming Depregadon Quo)W eate of Compenutea Ham atasr aqustnenb te to Number Defy n F1M08 11 and/or 17) Ilne ll ands 1]) (to NM befence) nei ath,) Daat prymenb OuYav Purptreaes (W fund batend) f3Sparras caphal caaab AbunaM fimnoYm sources Inventory) REVENUES 310000/ 363000 Taxesfassessments 5,934,836.38 2,359,952.62 (2,71,544.87) 6.M.W.13 320000 Licenses and permits 13,149.00 13,149.00 330000 Intargmemmental revenues 3,219,535.88 3,219,535.88 340WO Charges for services 850978.80 550,978.80 3°9Ma Pines and forfeitures 121,733.01 121,733.01 360000 MisceltanamiS 114,689.59 114,669.59 370000 Investment and royalty samings 24,377..16 1 24,377.46 Gain(loss)on sale of Capital assets 4,509.00 35.118.29 30,809.29 Total Revenues _-- 10,339,079.92 2,359,952.62 (2.301,544,87) 0.00 0.7 0.00 0.00 0.00 0.00 (4,503.00) 0.00 35,118.29 0.00 O.W 10,428,096.98 EXPENDITURES Current: 410000 General goverriment 2,812,961.14 411,156.7 51,122.93 2,628.95 551SOS.W 3,363,374.02 420000 Public safety 2,211,827.27 162,271.23 4,398.59 _ 2,376,495.09 430000 Public works 1,867,77.99 1W,192.07 703.45 1,966,203.51 440000 Public health 516,212.25 754.38 263.79 549.260.42 450000 Social and ecO mlc services 154,225.98 0.7 175211 154,401.25 480000 Culture and recreation 560759 10 11,M.81 315.52 572,170.43 470000 Housing and community development 237.844.59 _. __.. _ ON _-. . _ ... 279.53 238.124.22 480000 Conservation of natural resources 222.364.14 0.09 222,384.1/ 4s000u Debt service: Principal -�- 157,207.28 (157,207.28) 0100 Interest 53,550.19 53,550.19 Unallocated costs 0109 O.W Capital outlay 431,39125 (431,39125) O.W 500000 Internal Services 017 017 510000 Mlscellansous 6,184.W 6,184.W Total Expenditures 9,2a3.935.19 0.7 0.09 0.09 411,158.09 (157,207.281 (431,391.25) 0.7 325,468.42 0.7 5,763.19 0.7 O.W 85,505.7 9,508,22]2] Excess of re"nuea(under 1,0]6,144.]3 2,369,952.82 (2,301,594.8]) 0.00 1 (411,156.00) 157,207.28 431,391.25 O.W _(325,468.42) (4,508.7) (6,763.19) 36.11828 I ON 1 (85,505 0mi 921,889.69 OTNER FINANCING SOURCES(USES): 361010/40 Bonds issued 0.00 0.00 381o1U40 Discount on bonds issued 0.09 0.7 381050 Inception of capital lease 0.7 0.09 381070 Notealoans4merca Issued 0.00 0.7 382010 Sale of capital assets 35,116.29 (35,118.29) 0.7 383000 Transfers In 1,308,111.82 69,353.]8 1,377,465.58 521000 Transfers out 1,377,465.58 1,377,465.59 38470 Specal Items-revenue o.7 O.W 3850DO Extraordinary items-revenue 0.7 0.7 52407 Special hems-cupencifture 0.00 0.00 525000 Exbaordhlary hams-expendhure 220,101.09 220,101.09 Total other Onancing sdU7cea(uses) (254,336.47) 0.7 0.7 0.7 O.W o0c 0.7 ON O.W 0.00 ON (35,118.28) 0.7 69,353.76 (220,101.09) Net change In fund balances 87,7828 2,369,952.62 (2,301,544.87) 0.7 (411,156.00) 15],20]28 431,391.25 0.7 (325,480.42) (4,508.00) (8,783.19) 0.09 0.00 (16,161.24) ]01)68.69 Fund balances-July 1,2013 as previously reported 9,112,368.82 2,301,WA7 (3,148,151.84) 4,833,916.42 0.7 258,207.03 13,157,885.10 PdOf dOd 8fl uelmeme 0.00 0.7 u neee- u as restated 9,112,368.82 0.09 2.301,544.8] (3.146,151.84) 0.00 O.W 0.7 4,833,916.42 0.7 ON 0.7 0.7 O.W 256,207.03 13,157,885.10 Fund 68tencee-June 30,2014 9,933,178.88 2,358,952.62 0.09 (3.146,151.84) 411,156.00) 157,207.28 431,391.25 4,633.916.42 325,168.42 4,509.00) (8,783.19) ON O.W 240056.09 13,859,653.79 Oelence Chew 0.7