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Balance Sheet ‐ Governmental Funds (Unaudited) November 30, 2014 General Fund Library Capital Projects RDA Cemetery Total Assets Cash and cash equivalents 4,145,451 $ 327,138 $ 8,924,281 $ 1,627,937 $ 1,422,294 $ 16,447,101 $ Investments 3,017,425 ‐ 3,017,424 ‐ ‐ 6,034,849 Accounts receivable (net) 6,384,118 1,460,991 60,000 3,074,312 ‐ 10,979,421 Prepaids 20,784 ‐ ‐ ‐ ‐ 20,784 Restricted cash 687,812 15,842 ‐ 62,976 ‐ 766,630 Total assets 14,255,590 1,803,971 12,001,705 4,765,225 1,422,294 34,248,785 Liabilities Accrued Liabilities 1,165,922 42 ‐ 1,000 ‐ 1,166,964 Due to other funds ‐ ‐ ‐ ‐ ‐ ‐ Total liabilities 1,165,922 42 ‐ 1,000 ‐ 1,166,964 Deferred Inflows of Resources Deferred Inflows‐ property taxes 6,003,221 1,460,991 ‐ 3,074,312 ‐ 10,538,524 Deferred Inflows‐ ambulance billing 126,642 ‐ ‐ ‐ ‐ 126,642 Total deferred inflows of resources 6,129,863 1,460,991 ‐ 3,074,312 ‐ 10,665,166 Fund Balance Nonspendable 122,454 ‐ ‐ ‐ ‐ 122,454 Restricted 163,010 15,810 3,007,276 525,828 520,000 4,231,924 Beginning fund balance 8,440,290 321,747 10,368,134 1,860,064 883,958 21,874,193 Change in fund balance (1,765,949) 5,381 (1,373,705) (695,979) 18,336 (3,811,916) Total fund balance 6,959,805 $ 342,938 $ 12,001,705 $ 1,689,913 $ 1,422,294 $ 22,416,655 $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) General Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Sales tax 3,384,671 $ 3,540,341 $ 12,943,703 $ 12,973,703 $ (9,433,362) $ Property tax 2,186,921 2,461,093 6,618,221 6,618,221 (4,157,128) Transfers in 1,936,505 1,944,085 4,665,816 4,665,816 (2,721,731) Franchise tax 1,519,313 1,596,695 4,842,000 4,842,000 (3,245,305) Administrative fees 1,236,585 1,293,960 3,105,489 3,105,489 (1,811,529) Parks and recreation 746,464 714,297 1,564,500 1,564,500 (850,203) Fines and forfeitures 700,377 667,996 1,818,000 1,818,000 (1,150,004) Intergovernmental 551,578 523,285 1,609,284 1,688,456 (1,165,171) Public safety 381,045 587,335 1,039,500 1,058,683 (471,348) Business license 263,018 259,581 655,000 655,000 (395,419) Building permits 495,646 369,121 525,250 525,250 (156,129) Miscellaneous 93,674 93,692 226,500 226,500 (132,808) Emergency 911 Fees ‐ ‐ ‐ 423,000 (423,000) Investment income 18,942 31,458 60,000 60,000 (28,542) Total revenue 13,514,739 14,082,939 39,673,263 40,224,618 Expenditures Payroll General Government 1,160,822 1,225,309 3,174,759 3,216,259 1,990,950 Police 3,212,653 3,159,453 8,369,388 8,402,431 5,242,978 Fire 2,334,965 2,359,748 6,122,724 6,131,224 3,771,476 Public works 711,840 728,907 1,718,878 1,718,878 989,971 Parks 1,503,006 1,493,213 3,717,183 3,717,183 2,223,970 ADS 1,486,483 1,510,597 3,959,412 3,945,412 2,434,815 Operations and maintenance General Government 698,117 707,787 1,024,356 1,408,022 700,235 Police 792,106 799,354 1,713,702 1,840,531 1,041,177 Fire 296,804 319,843 821,482 824,848 505,005 Emergency 911 Services 235,293 251,070 503,620 926,620 675,550 Public works 179,886 192,272 834,732 834,732 642,460 Class C 260,385 288,883 325,000 533,565 244,682 Parks 840,707 796,327 2,056,046 2,050,719 1,254,392 ADS 517,492 522,299 1,293,334 1,283,834 761,535 Capital Outlay Class C 421,186 648,096 1,000,000 859,733 211,637 Parks 2,361 ‐ ‐ 48,327 48,327 Debt Service Principal 86,066 83,565 1,278,566 1,278,566 1,195,001 UTOPIA payments 671,886 685,324 1,647,520 1,647,520 962,196 Interest and fiscal charge 70,848 62,676 308,061 308,061 245,385 Transfer out 14,115 14,165 34,000 34,000 19,835 Total Expenditures 15,497,021 15,848,888 39,902,763 41,010,465 Net change in fund balance (1,982,282) $ (1,765,949) $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) Library Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Property tax 532,572 $ 598,977 $ 1,619,738 $ 1,619,738 $ (1,020,761) $ Fines and forfeitures 22,249 21,661 45,000 45,000 (23,339) Miscellaneous 3,001 3,161 6,500 6,500 (3,339) Intergovernmental 13,322 38,300 12,000 50,300 (12,000) Investment income 760 696 6,131 6,131 (5,435) Total revenue 571,904 662,795 1,689,369 1,727,669 Expenditures Payroll 406,141 425,061 1,036,140 1,036,140 611,079 Operations and maintenance 200,976 171,293 473,404 511,704 340,411 Capital Outlay ‐ ‐ 55,000 55,000 55,000 Transfer out ‐ 9,050 ‐ 9,050 ‐ Administrative Fee 49,860 52,010 124,825 124,825 72,815 Total Expenditures 656,977 657,414 1,689,369 1,736,719 Net change in fund balance (85,073) $ 5,381 $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) Capital Projects Fund Current YTD Original Budget Final Budget Variance Revenue Transfers in 406,716 200,000 606,716 (200,000) Intergovernmental 959,847 ‐ 959,847 ‐ Investment income 37,507 ‐ ‐ 37,507 Total revenue 1,404,070 200,000 1,566,563 Expenditures Small Equipment General government ‐ ‐ ‐ ‐ Police 62,268 85,500 85,500 23,232 Fire 5,286 42,800 42,800 37,514 Public works 41,795 192,392 252,392 210,597 Parks 18,949 170,000 170,000 151,051 ADS 36,880 50,000 150,000 113,120 Capital Outlay General Government ‐ ‐ ‐ ‐ Police 186,636 295,000 295,000 108,364 Fire ‐ 452,863 452,863 452,863 Public works 2,133,186 732,000 3,884,603 1,751,417 Parks 32,699 475,000 475,000 442,301 ADS 247,498 219,602 1,032,318 784,820 Debt Service Principal 10,493 24,139 24,139 13,646 Interest and fiscal charge ‐ 1,050 1,050 1,050 Transfer out 2,085 5,000 5,000 2,915 Total Expenditures 2,777,775 2,745,346 6,870,665 Net change in fund balance (1,373,705) $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) RDA Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Property tax ‐ $ ‐ $ 3,074,312 $ 3,074,312 $ (3,074,312) $ Rents ‐ 2,538 ‐ ‐ 2,538 Investment income 3,954 4,136 9,500 9,500 (5,364) Total revenue 3,954 6,674 3,083,812 3,083,812 Expenditures Operations and maintenance 76,340 18,580 1,670,778 1,670,778 1,652,198 Capital Outlay ‐ 250,000 100,000 350,000 100,000 Debt Service Principal ‐ ‐ 262,000 262,000 262,000 Interest and fiscal charge ‐ 11,671 22,040 22,040 10,369 Administrative Fee 45,880 48,575 116,567 116,567 67,992 Transfer out 360,100 373,827 1,064,937 1,078,379 704,552 Total Expenditures 482,320 702,653 3,236,322 3,499,764 Net change in fund balance (478,366) $ (695,979) $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) CDBG Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Intergovernmental ‐ $ ‐ $ 50,000 $ 61,119 $ (61,119) $ Investment income ‐ ‐ ‐ ‐ ‐ Total revenue ‐ ‐ 50,000 61,119 Expenditures Operations and maintenance ‐ ‐ 50,000 61,119 61,119 Total Expenditures ‐ ‐ 50,000 61,119 Net change in fund balance ‐ $ ‐ $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) Cemetery Perpetual Care Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Transfers in 14,115 $ 14,165 $ 34,000 $ 34,000 $ (19,835) $ Miscellaneous 2,750 1,350 ‐ ‐ 1,350 Investment income 2,899 2,821 8,000 8,000 (5,179) Total revenue 19,764 18,336 42,000 42,000 Expenditures Operations and maintenance ‐ ‐ ‐ ‐ ‐ Total Expenditures ‐ ‐ ‐ ‐ Net change in fund balance 19,764 $ 18,336 $ ---PAGE BREAK--- November 30, 2014 Statement of Net Position ‐ Proprietary Funds (Unaudited) Water Waste Water Power Murray Parkway Telecom Solid Waste Storm Water Fund Fund Fund Fund Fund Fund Fund Total Assets Current assets: Cash and cash equivalents 3,405,441 $ 3,171,859 $ 9,082,975 $ 689,514 $ 101,466 $ 486,774 $ 889,403 $ 17,827,432 $ Investments 2,011,616 ‐ 4,023,233 ‐ ‐ ‐ ‐ 6,034,849 Accounts receivable (net) 607,257 395,317 3,266,381 ‐ 7,241 131,609 160,606 4,568,411 Notes receivable ‐ ‐ ‐ ‐ 461,219 ‐ ‐ 461,219 Due from other funds 81,295 ‐ ‐ ‐ ‐ ‐ ‐ 81,295 Due from other governments ‐ 111,150 ‐ ‐ ‐ ‐ ‐ 111,150 Inventory ‐ ‐ 2,203,736 84,255 ‐ ‐ ‐ 2,287,991 Total current assets 6,105,609 3,678,326 18,576,325 773,769 569,926 618,383 1,050,009 31,372,347 Noncurrent assets: Restricted cash 47 260,037 202,668 ‐ ‐ ‐ 1,039,695 1,502,447 Investment in joint venture ‐ 3,337,020 ‐ ‐ ‐ ‐ ‐ 3,337,020 Capital Assets: Land 2,155,313 455,921 1,691,650 326,336 ‐ ‐ 2,344,849 6,974,069 Buildings 919,021 949,132 3,410,311 819,374 ‐ ‐ ‐ 6,097,838 Improvements 26,447,023 12,222,810 76,519,089 3,734,149 ‐ ‐ 33,303,318 152,226,389 Machinery and equipment 2,762,079 1,117,862 12,844,838 963,667 ‐ 54,613 1,134,823 18,877,882 Intangibles ‐ ‐ 3,759,027 ‐ ‐ ‐ ‐ 3,759,027 Construction in progress 2,566,716 4,034 129,550 21,000 ‐ ‐ 2,467,998 5,189,298 Accumulated depreciation (15,408,531) (6,796,164) (61,123,049) (4,829,878) ‐ (5,633) (24,466,033) (112,629,288) Total noncurrent assets 19,441,668 11,550,652 37,434,084 1,034,648 ‐ 48,980 15,824,650 85,334,682 Liabilities Current liabilities: Accrued Liabilities 12,350 169,561 4,071,945 23,256 ‐ ‐ ‐ 4,277,112 Due to other funds ‐ ‐ ‐ 84,422 ‐ ‐ ‐ 84,422 Notes payable ‐ ‐ ‐ ‐ 461,219 ‐ ‐ 461,219 Interest payable 19,924 29,310 33,777 ‐ ‐ ‐ ‐ 83,011 Compensated absences 121,978 63,400 418,721 78,609 ‐ 2,522 37,739 722,969 Bonds & leases payable ‐ ‐ 1,200,000 ‐ ‐ ‐ 210,000 1,410,000 Total current liabilities 154,252 262,271 5,724,443 186,287 461,219 2,522 247,739 7,038,733 Noncurrent liabilities: Compensated absences 69,102 35,916 237,212 44,533 ‐ 1,430 21,380 409,573 Net OPEB payable 84,714 ‐ 226,696 ‐ ‐ ‐ ‐ 311,410 Bonds payable 2,871,870 3,026,644 8,328,565 ‐ ‐ ‐ 2,676,594 16,903,673 Total noncurrent liabilities 3,025,686 3,062,560 8,792,473 44,533 ‐ 1,430 2,697,974 17,624,656 Total liabilities 3,179,938 3,324,831 14,516,916 230,820 461,219 3,952 2,945,713 24,663,389 Net Position Beginning net position 21,048,269 11,510,943 39,789,394 1,499,580 108,049 596,999 14,270,997 88,824,231 Change in net position 1,319,070 393,204 1,704,099 78,017 658 66,412 (342,051) 3,219,409 Total net position 22,367,339 $ 11,904,147 $ 41,493,493 $ 1,577,597 $ 108,707 $ 663,411 $ 13,928,946 $ 92,043,640 $ ---PAGE BREAK--- November 30, 2014 YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ Proprietary Funds (Unaudited) Water Waste Water Power Murray Parkway Telecom Solid Waste Storm Water Fund Fund Fund Fund Fund Fund Fund Total Operating revenues: Charges for services 3,274,296 $ 1,740,837 $ 16,194,819 $ 676,215 $ 27,227 $ 581,747 $ 694,182 $ 23,189,323 $ Connection fees 5,619 600 103,030 ‐ ‐ ‐ ‐ 109,249 Miscellaneous 869 ‐ 842,597 (20,252) ‐ ‐ 608 823,822 Total operating revenues 3,280,784 1,741,437 17,140,446 655,963 27,227 581,747 694,790 24,122,394 Operating expenses: Wages and benefits 551,547 247,158 2,068,620 332,204 ‐ 33,577 208,813 3,441,919 Administrative fees 262,805 163,430 680,840 315 ‐ 46,375 39,085 1,192,850 Purchase power ‐ ‐ 9,372,543 ‐ ‐ ‐ ‐ 9,372,543 Operations and maintenance 529,659 664,735 921,617 170,709 26,820 371,722 205,012 2,890,274 Depreciation and amortization 420,315 197,006 1,231,377 67,026 ‐ 2,276 504,195 2,422,195 Total operating expenses 1,764,326 1,272,329 14,274,997 570,254 26,820 453,950 957,105 19,319,781 Operating income (loss) 1,516,458 469,108 2,865,449 85,709 407 127,797 (262,315) 4,802,613 Nonoperating revenues (expenses) Investment earnings 21,154 6,482 108,816 1,475 251 980 5,235 144,393 Interest and fiscal charges (39,848) (49,044) (3,127) ‐ ‐ (9,440) (101,461) Impact fees 75,486 146,220 102,956 ‐ ‐ ‐ 6,523 331,185 Gain (loss) on sale of fixed assets 741 ‐ ‐ 900 ‐ ‐ ‐ 1,641 Total nonoperating revenues (expenses) 57,533 103,658 211,770 (752) 251 980 2,318 375,758 Income (loss) before transfers 1,573,991 572,766 3,077,219 84,957 658 128,777 (259,997) 5,178,371 Transfers in ‐ 6,600 6,600 ‐ ‐ ‐ 6,255 19,455 Transfers out (254,921) (186,162) (1,379,720) (6,940) ‐ (62,365) (88,309) (1,978,417) Change in net position 1,319,070 $ 393,204 $ 1,704,099 $ 78,017 $ 658 $ 66,412 $ (342,051) $ 3,219,409 $ ---PAGE BREAK--- Statement of Net Position ‐ Internal Service Funds ‐ (Unaudited) November 30, 2014 Central Garage Retained Risk Fund Fund Assets Current assets: Cash and cash equivalents 60,000 $ 1,617,689 $ Investments 19,429 ‐ Inventory 73,157 ‐ Total current assets 152,586 1,617,689 Noncurrent assets: Capital Assets: Machinery and equipment 151,134 ‐ Accumulated depreciation (105,126) ‐ Total noncurrent assets 46,008 ‐ Total assets 198,594 1,617,689 Liabilities Current liabilities: Accrued Liabilities 44 250,000 Compensated absences 22,455 7,033 Total current liabilities 22,499 257,033 Noncurrent liabilities: Compensated absences 9,751 3,054 Total noncurrent liabilities 9,751 3,054 Total liabilities 32,250 260,087 Net Assets Beginning net position 157,593 1,268,857 Change in net position 8,751 88,745 Total net position 166,344 $ 1,357,602 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) November 30, 2014 Central Garage Fund Operating revenues: Charges for services 159,005 $ Miscellaneous 587 Total operating revenues 159,592 Operating expenses: Wages and benefits 125,833 Administrative fees 315 Operations and maintenance 20,779 Depreciation and amortization 1,640 Total operating expenses 148,567 Operating income (loss) 11,025 Nonoperating revenues (expenses) Investment earnings 37 Gain (loss) on sale of fixed assets ‐ Total nonoperating revenues (expenses) 37 Income (loss) before transfers 11,062 Transfers out (2,311) Change in net position 8,751 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) November 30, 2014 Retained Risk Fund Operating revenues: Charges for services 419,940 $ Miscellaneous ‐ Total operating revenues 419,940 Operating expenses: Wages and benefits 86,821 Administrative fees 210 Operations and maintenance 5,024 Professional Fees 43,934 Insurance 173,473 Claims by department: ADS 250 Police 1,304 Public Works 551 Water 3,739 Fire 2,443 Murray Park Golf 182 Power 9,932 Storm Water 1,665 Total operating expenses 329,528 Operating income (loss) 90,412 Nonoperating revenues (expenses) Investment earnings 2,899 Total nonoperating revenues (expenses) 2,899 Income (loss) before transfers 93,311 Transfers out (4,566) Change in net position 88,745 $ ---PAGE BREAK--- Balance Sheet ‐ Governmental Fund (Unaudited) November 30, 2014 DEA Assets Cash and cash equivalents 1,454,836 $ Total assets 1,454,836 Liabilities Accrued Liabilities ‐ Total liabilities ‐ Fund Balance Restricted 924,053 Beginning fund balance 600,015 Change in fund balance (69,232) Total fund balance 1,454,836 $ ‐ ---PAGE BREAK--- YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) DEA Fund November 30, 2014 Prior YTD Current YTD Original Budget Final Budget Variance Revenue Rocky mountain HIDTA 148,218 $ 156,462 $ 1,065,708 $ 1,065,708 $ (909,246) $ Federal asset forfeiture 121,125 90,850 817,500 817,500 (726,650) Restitution 8,011 7,114 50,000 50,000 (42,886) Investment income 2,769 2,566 ‐ ‐ 2,566 Total revenue 280,123 256,992 1,933,208 1,933,208 Expenditures Payroll HIDTA 2012 93,267 108,190 524,638 524,638 416,448 HIDTA 2013 ‐ ‐ 27,070 ‐ ‐ Federal asset forfeiture 1,544 ‐ 100,000 100,000 100,000 Operations and Maintenance HIDTA 2012 151,748 101,536 504,000 504,000 402,464 HIDTA 2014 ‐ 11,825 ‐ 27,070 15,245 Federal asset forfeiture 35,635 66,323 573,500 573,500 507,177 Restitution 20,949 23,867 50,000 50,000 26,133 Marijuana Eradication 13,494 7,909 19,000 19,000 11,091 Capital Outlay Federal asset forfeiture 101,961 6,574 135,000 135,000 128,426 Total Expenditures 418,598 326,224 1,933,208 1,933,208 Net change in fund balance (138,475) $ (69,232) $ ‐