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Balance Sheet ‐ Governmental Funds (Unaudited) September 30, 2014 General Fund Library Capital Projects RDA Cemetery Total Assets Cash and cash equivalents 2,732,115 $ 64,797 $ 10,091,426 $ 1,801,395 $ 1,414,815 $ 16,104,548 $ Investments 3,012,380 ‐ 3,012,380 ‐ ‐ 6,024,760 Accounts receivable (net) 6,401,951 1,460,991 850,000 3,074,312 ‐ 11,787,254 Due from other governments ‐ ‐ ‐ ‐ ‐ ‐ Prepaids 16,756 ‐ ‐ ‐ ‐ 16,756 Restricted cash 60,181 15,828 104,521 324,591 ‐ 505,121 Total assets 12,223,383 1,541,616 14,058,327 5,200,298 1,414,815 34,438,439 Liabilities Accrued Liabilities 581,623 3,844 3,284 1,000 ‐ 589,751 Due to other funds ‐ ‐ ‐ ‐ ‐ ‐ Total liabilities 581,623 3,844 3,284 1,000 ‐ 589,751 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 (3,213,857) (260,776) 679,633 (260,906) 10,857 (3,045,049) Total fund balance 5,511,897 $ 76,781 $ 14,055,043 $ 2,124,986 $ 1,414,815 $ 23,183,522 $ ---PAGE BREAK--- September 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 1,056,812 $ 1,091,622 $ 12,943,703 $ 12,973,703 $ (11,882,081) $ Property tax 155,319 144,845 6,618,221 6,618,221 (6,473,376) Transfers in 1,161,903 1,166,451 4,665,816 4,665,816 (3,499,365) Franchise tax 892,315 869,390 4,842,000 4,842,000 (3,972,610) Administrative fees 741,951 776,376 3,105,489 3,105,489 (2,329,113) Parks and recreation 552,207 521,485 1,564,500 1,564,500 (1,043,015) Fines and forfeitures 396,466 401,150 1,818,000 1,818,000 (1,416,850) Intergovernmental 250,908 34,646 1,609,284 1,688,456 (1,653,810) Public safety 192,748 373,961 1,039,500 1,058,683 (684,722) Business license 159,708 155,249 655,000 655,000 (499,751) Building permits 278,612 271,750 525,250 525,250 (253,500) Miscellaneous 52,611 52,294 226,500 226,500 (174,206) Investment income 11,738 24,253 60,000 60,000 (35,747) Total revenue 5,903,298 5,883,472 39,673,263 40,224,618 Expenditures Payroll General Government 601,583 643,808 3,174,759 3,216,259 2,572,451 Police 1,661,177 1,656,887 8,369,388 8,402,431 6,745,544 Fire 1,218,161 1,248,689 6,122,724 6,131,224 4,882,535 Public works 366,102 378,008 1,718,878 1,718,878 1,340,870 Parks 846,302 845,758 3,717,183 3,717,183 2,871,425 ADS 766,692 789,048 3,959,412 3,945,412 3,156,364 Operations and maintenance General Government 542,463 542,824 1,024,356 1,398,522 855,698 Police 503,078 581,076 1,713,702 1,840,531 1,259,455 Fire 172,203 199,380 821,482 824,848 625,468 Emergency 911 Services 235,293 251,070 503,620 926,620 675,550 Public works 93,354 109,614 834,732 834,732 725,118 Class C 150,708 41,031 325,000 325,000 283,969 Parks 625,347 583,522 2,056,046 2,056,046 1,472,524 ADS 364,698 284,735 1,293,334 1,293,334 1,008,599 Capital Outlay Class C 272,470 436,120 1,000,000 1,068,298 632,178 Parks 2,361 ‐ ‐ 16,000 16,000 Debt Service Principal 86,066 83,565 1,278,566 1,278,566 1,195,001 UTOPIA payments 403,132 411,194 1,647,520 1,647,520 1,236,326 Interest and fiscal charge 175 2,501 308,061 308,061 305,560 Transfer out 8,718 8,499 34,000 34,000 25,501 Total Expenditures 8,920,083 9,097,329 39,902,763 40,983,465 Net change in fund balance (3,016,785) $ (3,213,857) $ ---PAGE BREAK--- September 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 37,782 $ 35,275 $ 1,619,738 $ 1,619,738 $ (1,584,463) $ Fines and forfeitures 13,003 13,428 45,000 45,000 (31,572) Miscellaneous 1,708 1,842 6,500 6,500 (4,658) Intergovernmental 13,322 38,300 12,000 50,300 (12,000) Investment income 485 362 6,131 6,131 (5,769) Total revenue 66,300 89,207 1,689,369 1,727,669 Expenditures Payroll 208,325 221,396 1,036,140 1,036,140 814,744 Operations and maintenance 128,007 88,331 473,404 511,204 422,873 Capital Outlay ‐ ‐ 55,000 55,000 55,000 Transfer out ‐ 9,050 ‐ 9,050 ‐ Administrative Fee 29,916 31,206 124,825 124,825 93,619 Total Expenditures 366,248 349,983 1,689,369 1,736,219 Net change in fund balance (299,948) $ (260,776) $ ---PAGE BREAK--- September 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 899,847 ‐ 959,847 (60,000) Investment income 24,595 ‐ ‐ 24,595 Total revenue 1,331,158 200,000 1,566,563 Expenditures Small Equipment General government ‐ ‐ ‐ ‐ Police 56,126 85,500 85,500 29,374 Fire ‐ 42,800 42,800 42,800 Public works 5,766 192,392 252,392 246,626 Parks ‐ 170,000 170,000 170,000 ADS 480 50,000 150,000 149,520 Capital Outlay General Government ‐ ‐ ‐ ‐ Police 132,831 295,000 295,000 162,169 Fire ‐ 452,863 452,863 452,863 Public works 315,882 732,000 3,884,603 3,568,721 Parks 32,699 475,000 475,000 442,301 ADS 100,194 219,602 1,032,318 932,124 Debt Service Principal 6,296 24,139 24,139 17,843 Interest and fiscal charge ‐ 1,050 1,050 1,050 Transfer out 1,251 5,000 5,000 3,749 Total Expenditures 651,525 2,745,346 6,870,665 Net change in fund balance 679,633 $ ---PAGE BREAK--- September 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) $ Investment income 2,446 2,697 9,500 9,500 (6,803) Total revenue 2,446 5,235 3,083,812 3,083,812 Expenditures Operations and maintenance 42,225 7,323 1,670,778 1,670,778 1,663,455 Capital Outlay ‐ ‐ 100,000 350,000 350,000 Debt Service Principal ‐ ‐ 262,000 262,000 262,000 Interest and fiscal charge ‐ ‐ 22,040 22,040 22,040 Administrative Fee 27,528 29,145 116,567 116,567 87,422 Transfer out 216,060 229,673 1,064,937 1,078,379 848,706 Total Expenditures 285,813 266,141 3,236,322 3,499,764 Net change in fund balance (283,367) $ (260,906) $ ---PAGE BREAK--- September 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--- September 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 8,469 $ 8,499 $ 34,000 $ 34,000 $ (25,501) $ Miscellaneous 1,600 700 ‐ ‐ 700 Investment income 1,723 1,658 8,000 8,000 (6,342) Total revenue 11,792 10,857 42,000 42,000 Expenditures Operations and maintenance ‐ ‐ ‐ ‐ ‐ Total Expenditures ‐ ‐ ‐ ‐ Net change in fund balance 11,792 $ 10,857 $ ---PAGE BREAK--- September 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 3,424,760 $ 3,100,732 $ 8,393,234 $ 846,369 $ 102,704 $ 482,573 $ 295,955 $ 16,646,327 $ Investments 2,008,254 ‐ 4,016,507 ‐ ‐ ‐ ‐ 6,024,761 Accounts receivable (net) 846,894 361,818 3,925,196 ‐ 6,706 122,328 153,687 5,416,629 Notes receivable ‐ ‐ ‐ ‐ 461,219 ‐ ‐ 461,219 Due from other funds 125,095 ‐ ‐ ‐ ‐ ‐ ‐ 125,095 Due from other governments ‐ 111,150 ‐ ‐ ‐ ‐ ‐ 111,150 Inventory ‐ ‐ 2,274,161 84,255 ‐ ‐ ‐ 2,358,416 Total current assets 6,405,003 3,573,700 18,609,098 930,624 570,629 604,901 449,642 31,143,597 Noncurrent assets: Restricted cash 80,545 437,007 1,387 ‐ ‐ ‐ 1,949,143 2,468,082 Investment in joint venture ‐ 3,228,334 ‐ ‐ ‐ ‐ ‐ 3,228,334 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 12,731,528 963,667 ‐ 54,613 1,134,823 18,764,572 Intangibles ‐ ‐ 3,759,027 ‐ ‐ ‐ ‐ 3,759,027 Construction in progress 2,019,476 4,034 52,634 ‐ ‐ ‐ 2,055,535 4,131,679 Accumulated depreciation (15,240,398) (6,717,311) (60,617,101) (4,802,589) ‐ (4,723) (24,264,555) (111,646,677) Total noncurrent assets 19,143,059 11,697,789 37,548,525 1,040,937 ‐ 49,890 16,523,113 86,003,313 Liabilities Current liabilities: Accrued Liabilities 20,249 150,676 4,436,885 67,221 ‐ ‐ ‐ 4,675,031 Due to other funds ‐ ‐ ‐ 125,095 ‐ ‐ ‐ 125,095 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 40,682 128,318 1,200,000 ‐ ‐ ‐ 210,000 1,579,000 Total current liabilities 202,833 371,704 6,089,383 270,925 461,219 2,522 247,739 7,646,325 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 3,228,519 3,434,264 14,881,856 315,458 461,219 3,952 2,945,713 25,270,981 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 1,271,274 326,282 1,486,373 156,523 1,361 53,840 (243,955) 3,051,698 Total net position 22,319,543 $ 11,837,225 $ 41,275,767 $ 1,656,103 $ 109,410 $ 650,839 $ 14,027,042 $ 91,875,929 $ ---PAGE BREAK--- September 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 2,412,189 $ 1,032,692 $ 10,592,390 $ 529,465 $ 17,767 $ 347,833 $ 403,027 $ 15,335,363 $ Connection fees 3,744 450 90,150 ‐ ‐ ‐ ‐ 94,344 Miscellaneous 569 ‐ 497,365 (14,379) ‐ ‐ 460 484,015 Total operating revenues 2,416,502 1,033,142 11,179,905 515,086 17,767 347,833 403,487 15,913,722 Operating expenses: Wages and benefits 306,740 129,971 1,077,001 184,517 ‐ 17,540 106,867 1,822,636 Administrative fees 157,683 98,058 408,504 189 ‐ 27,825 23,451 715,710 Purchase power ‐ ‐ 6,206,098 ‐ ‐ ‐ ‐ 6,206,098 Operations and maintenance 332,497 378,034 540,454 128,954 16,558 201,654 149,021 1,747,172 Depreciation and amortization 252,183 118,154 738,187 39,736 ‐ 1,365 302,717 1,452,342 Total operating expenses 1,049,103 724,217 8,970,244 353,396 16,558 248,384 582,056 11,943,958 Operating income (loss) 1,367,399 308,925 2,209,661 161,690 1,209 99,449 (178,569) 3,969,764 Nonoperating revenues (expenses) Investment earnings 15,033 3,615 77,973 873 152 600 3,315 101,561 Interest and fiscal charges ‐ ‐ ‐ ‐ ‐ (9,440) (9,442) Impact fees 64,778 142,104 101,085 ‐ ‐ ‐ 6,523 314,490 Total nonoperating revenues (expenses) 80,552 145,719 179,056 1,773 152 600 398 408,250 Income (loss) before transfers 1,447,951 454,644 2,388,717 163,463 1,361 100,049 (178,171) 4,378,014 Transfers in ‐ 3,960 3,960 ‐ ‐ ‐ 3,753 11,673 Transfers out (176,677) (132,322) (906,304) (6,940) ‐ (46,209) (69,537) (1,337,989) Change in net position 1,271,274 $ 326,282 $ 1,486,373 $ 156,523 $ 1,361 $ 53,840 $ (243,955) $ 3,051,698 $ ---PAGE BREAK--- Statement of Net Position ‐ Internal Service Funds ‐ (Unaudited) September 30, 2014 Central Garage Retained Risk Fund Fund Assets Current assets: Cash and cash equivalents 68,374 $ 1,534,816 $ Investments 27,562 ‐ Inventory 77,420 ‐ Total current assets 173,356 1,534,816 Noncurrent assets: Capital Assets: Machinery and equipment 151,134 ‐ Accumulated depreciation (104,470) ‐ Total noncurrent assets 46,664 ‐ Total assets 220,020 1,534,816 Liabilities Current liabilities: Accrued Liabilities 5,782 250,000 Compensated absences 22,455 7,033 Total current liabilities 28,237 257,033 Noncurrent liabilities: Compensated absences 9,751 3,054 Total noncurrent liabilities 9,751 3,054 Total liabilities 37,988 260,087 Net Assets Beginning net position 157,593 1,268,857 Change in net position 24,439 5,872 Total net position 182,032 $ 1,274,729 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) September 30, 2014 Central Garage Fund Operating revenues: Charges for services 111,084 $ Miscellaneous ‐ Total operating revenues 111,084 Operating expenses: Wages and benefits 65,601 Administrative fees 189 Operations and maintenance 17,567 Depreciation and amortization 984 Total operating expenses 84,341 Operating income (loss) 26,743 Nonoperating revenues (expenses) Investment earnings 7 Gain (loss) on sale of fixed assets ‐ Total nonoperating revenues (expenses) 7 Income (loss) before transfers 26,750 Change in net position 24,439 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) September 30, 2014 Retained Risk Fund Operating revenues: Charges for services 251,964 $ Miscellaneous ‐ Total operating revenues 251,964 Operating expenses: Wages and benefits 45,028 Administrative fees 126 Operations and maintenance 4,302 Professional Fees 12,720 Insurance 173,086 Claims by department: ADS ‐ Police 1,304 Fire 2,443 Murray Park Golf 182 Power 4,012 Storm Water ‐ Total operating expenses 243,203 Operating income (loss) 8,761 Nonoperating revenues (expenses) Investment earnings 1,677 Total nonoperating revenues (expenses) 1,677 Income (loss) before transfers 10,438 Change in net position 5,872 $