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Balance Sheet ‐ Governmental Funds (Unaudited) November 30, 2013 General Fund Library Capital Projects RDA MBA CDBG Cemetery Total Assets Cash and cash equivalents 8,426,759 $ 229,468 $ 10,265,746 $ 1,628,359 $ 1,768 $ ‐ $ 1,379,357 $ 21,931,457 $ Accounts receivable (net) 6,206,618 1,464,738 ‐ 2,339,342 ‐ ‐ ‐ 10,010,698 Due from other governments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Prepaids 7,763 ‐ ‐ ‐ ‐ ‐ ‐ 7,763 Restricted cash 668,997 15,764 200,000 250,000 ‐ ‐ ‐ 1,134,761 Total assets 15,310,137 1,709,970 10,465,746 4,217,701 1,768 ‐ 1,379,357 33,084,679 Liabilities Accrued Liabilities 1,131,419 54 ‐ ‐ ‐ ‐ ‐ 1,131,473 Total liabilities 1,131,419 54 ‐ ‐ ‐ ‐ ‐ 1,131,473 Deferred Inflows of Resources Deferred Inflows‐ property taxes 6,014,202 1,464,738 ‐ 2,339,342 ‐ ‐ ‐ 9,818,282 Deferred Inflows‐ ambulance billing 145,945 ‐ ‐ ‐ ‐ ‐ ‐ 145,945 Total deferred inflows of resources 6,160,147 1,464,738 ‐ 2,339,342 ‐ ‐ ‐ 9,964,227 Fund Balance Restricted 362,764 15,730 638,349 827,056 ‐ ‐ 520,000 2,363,899 Beginning fund balance 9,582,590 314,520 8,050,744 1,529,669 1,768 ‐ 839,593 20,318,884 Change in fund balance (1,982,283) (85,072) 1,776,653 (478,366) ‐ ‐ 19,764 (749,304) Total fund balance 8,018,571 $ 245,178 $ 10,465,746 $ 1,878,359 $ 1,768 $ ‐ $ 1,379,357 $ 21,988,979 $ ---PAGE BREAK--- November 30, 2013 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 3,203,275 $ 3,384,671 $ 12,682,000 $ 12,682,000 $ (9,297,329) $ Property tax 2,540,158 2,186,921 6,619,202 6,619,202 (4,432,281) Transfers in 1,925,040 1,936,505 4,647,611 4,649,380 (2,712,875) Franchise tax 1,672,435 1,519,313 4,825,000 4,825,000 (3,305,687) Administrative fees 1,259,143 1,236,585 2,983,289 2,988,990 (1,752,405) Parks and recreation 742,923 746,464 1,504,500 1,504,500 (758,036) Fines and forfeitures 646,299 700,377 1,703,000 1,703,000 (1,002,623) Intergovernmental 516,248 551,578 1,586,017 1,722,846 (1,171,268) Public safety 382,608 381,045 1,002,000 1,002,000 (620,955) Business license 267,420 263,018 645,000 645,000 (381,982) Building permits 215,167 495,646 518,000 518,000 (22,354) Miscellaneous 82,494 93,674 187,000 194,500 (100,826) Sale of fixed assets 1,282,307 ‐ ‐ ‐ ‐ Investment income 73,727 18,940 75,000 75,000 (56,060) Total revenue 14,809,244 13,514,737 38,977,619 39,129,418 Expenditures Payroll General Government 1,179,802 1,160,822 3,000,243 3,000,243 1,839,421 Police 3,073,813 3,212,653 8,278,453 8,311,495 5,098,842 Fire 2,286,281 2,334,965 5,953,177 5,961,677 3,626,712 Public works 672,406 711,840 1,645,816 1,645,816 933,976 Parks 1,458,119 1,503,006 3,628,515 3,628,515 2,125,509 ADS 1,447,803 1,486,483 3,796,992 3,796,992 2,310,509 Operations and maintenance General Government 505,721 698,117 1,549,596 1,552,765 854,648 Police 890,797 955,441 1,963,774 2,098,551 1,143,110 Fire 323,067 368,761 900,819 932,819 564,058 Public works 312,868 179,886 620,844 810,844 630,958 Class C 460,899 260,385 428,000 528,000 267,615 Parks 872,536 840,707 1,970,029 1,983,529 1,142,822 ADS 528,377 517,492 1,314,604 1,320,305 802,813 Capital Outlay Class C 565,753 421,186 879,000 1,047,374 626,188 Parks ‐ 2,361 ‐ ‐ (2,361) Debt Service Principle ‐ 86,066 1,255,000 1,255,000 1,168,934 UTOPIA payments 658,712 671,886 1,619,333 1,619,333 947,447 Interest and fiscal charge 80,123 70,848 363,551 363,551 292,703 Transfer out 14,530 14,115 2,034,873 2,694,873 2,680,758 Total Expenditures 15,351,607 15,497,020 41,202,619 42,551,682 Net change in fund balance (542,363) $ (1,982,283) $ ---PAGE BREAK--- November 30, 2013 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 617,905 $ 532,572 $ 1,619,738 $ 1,619,738 $ (1,087,166) $ Fines and forfeitures 18,424 22,249 45,000 45,000 (22,751) Miscellaneous 2,620 3,001 6,500 6,500 (3,499) Intergovernmental 38,911 13,322 12,500 25,822 (12,500) Investment income 1,888 761 6,000 6,000 (5,239) Total revenue 679,748 571,905 1,689,738 1,703,060 Expenditures Payroll 428,873 406,141 1,011,204 1,029,546 623,405 Operations and maintenance 181,178 200,976 503,871 498,851 297,875 Capital Outlay 1,481 ‐ 55,000 55,000 55,000 Administrative Fee 41,165 49,860 119,663 119,663 69,803 Total Expenditures 652,697 656,977 1,689,738 1,703,060 Net change in fund balance 27,051 $ (85,072) $ ---PAGE BREAK--- November 30, 2013 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) Capital Projects Fund Current YTD Original Budget Final Budget Variance Revenue Transfers in ‐ 2,200,000 2,860,000 (2,860,000) Intergovernmental 2,525,000 725,000 2,525,000 ‐ Sale of fixed assets ‐ ‐ ‐ ‐ Miscellaneous 415,080 425,000 425,000 (9,920) Investment income 19,235 ‐ ‐ 19,235 Total revenue 2,959,315 3,350,000 5,810,000 Expenditures Small Equipment General government ‐ ‐ ‐ ‐ Police 53,410 59,320 164,229 110,819 Fire 70,242 36,420 70,510 268 Public works 278,895 362,313 363,865 84,970 Parks 35,773 43,000 43,000 7,227 ADS 5,406 110,500 115,500 110,094 Capital Outlay General Government ‐ ‐ ‐ ‐ Police ‐ 57,700 57,700 57,700 Fire 129,441 217,282 183,192 53,751 Public works 48,724 1,636,000 3,434,448 3,385,724 Parks 123,486 139,000 139,000 15,514 ADS 424,029 466,120 702,120 278,091 Transfer out ‐ ‐ 200,000 200,000 Total Expenditures 1,182,662 3,156,155 5,502,064 Net change in fund balance 1,776,653 $ ---PAGE BREAK--- November 30, 2013 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 ‐ $ ‐ $ 2,339,342 $ 2,339,342 $ (2,339,342) $ Miscellaneous ‐ ‐ ‐ ‐ ‐ Investment income 4,122 3,954 8,000 8,000 (4,046) Total revenue 4,122 3,954 2,347,342 2,347,342 Expenditures Operations and maintenance 18,259 76,340 1,243,091 1,243,091 1,166,751 Capital Outlay ‐ ‐ 280,000 530,000 530,000 Debt Service Principle ‐ ‐ ‐ ‐ ‐ Interest and fiscal charge ‐ ‐ ‐ ‐ ‐ Administrative Fee 32,085 45,880 110,118 110,118 64,238 Transfer out 374,225 360,100 1,064,246 1,064,246 704,146 Total Expenditures 424,569 482,320 2,697,455 2,947,455 Net change in fund balance (420,447) $ (478,366) $ ---PAGE BREAK--- November 30, 2013 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) MBA Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Transfers in 415 $ ‐ $ 1,000 $ 1,000 $ (1,000) $ Sale of fixed assets ‐ ‐ ‐ ‐ ‐ Investment income 1 ‐ ‐ ‐ ‐ Total revenue 416 ‐ 1,000 1,000 Expenditures Operations and maintenance ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ Debt Service Principle ‐ ‐ ‐ ‐ ‐ Interest and fiscal charge 10 ‐ 1,000 1,000 1,000 Administrative Fee ‐ ‐ ‐ ‐ ‐ Transfer out ‐ ‐ ‐ 1,769 1,769 Total Expenditures 10 ‐ 1,000 2,769 Net change in fund balance 406 $ ‐ $ ---PAGE BREAK--- November 30, 2013 YTD Statement of Revenues, Expenditures, and Changes in Fund Balance (Unaudited) CDBG Fund Prior YTD Current YTD Original Budget Final Budget Variance Revenue Intergovernmental 94,478 $ ‐ $ 116,679 $ 147,380 $ (147,380) $ Investment income ‐ ‐ ‐ ‐ ‐ Total revenue 94,478 ‐ 116,679 147,380 Expenditures Operations and maintenance 163,977 ‐ 101,178 126,178 126,178 Capital Outlay ‐ ‐ ‐ ‐ ‐ Administrative Fee 3,653 ‐ 15,501 21,202 21,202 Transfer out ‐ ‐ ‐ ‐ ‐ Total Expenditures 167,630 ‐ 116,679 147,380 Net change in fund balance (73,152) $ ‐ $ ---PAGE BREAK--- November 30, 2013 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 $ 14,115 $ 33,873 $ 33,873 $ (19,758) $ Miscellaneous (380) 2,750 ‐ ‐ 2,750 Investment income 4,179 2,899 7,000 7,000 (4,101) Total revenue 17,914 19,764 40,873 40,873 Expenditures Operations and maintenance ‐ ‐ ‐ ‐ ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ Administrative Fee ‐ ‐ ‐ ‐ ‐ Transfer out ‐ ‐ ‐ ‐ ‐ Total Expenditures ‐ ‐ ‐ ‐ Net change in fund balance 17,914 $ 19,764 $ ---PAGE BREAK--- November 30, 2013 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 6,680,617 $ 1,941,475 $ 14,150,776 $ 671,507 $ 101,015 $ 461,910 $ 493,336 $ 24,500,636 $ Accounts receivable (net) 626,512 368,484 3,190,851 ‐ 7,352 127,552 156,546 4,477,297 Notes receivable ‐ ‐ ‐ ‐ 418,590 ‐ ‐ 418,590 Due from other funds 125,095 ‐ ‐ ‐ ‐ ‐ ‐ 125,095 Due from other governments ‐ 111,150 ‐ ‐ ‐ ‐ ‐ 111,150 Inventory ‐ ‐ 2,094,144 84,507 ‐ ‐ ‐ 2,178,651 Total current assets 7,432,224 2,421,109 19,435,771 756,014 526,957 589,462 649,882 31,811,419 Noncurrent assets: Restricted cash 202 353,566 294,126 ‐ ‐ ‐ 3,055,648 3,703,542 Investment in joint venture ‐ 3,344,524 ‐ ‐ ‐ ‐ ‐ 3,344,524 Capital Assets: Land 2,155,313 455,921 1,691,650 326,336 ‐ ‐ 2,344,849 6,974,069 Buildings 904,024 949,132 3,410,311 797,534 ‐ ‐ ‐ 6,061,001 Improvements 25,395,326 10,691,325 76,102,589 3,734,149 ‐ ‐ 32,867,440 148,790,829 Machinery and equipment 3,116,440 1,149,507 13,118,670 935,557 ‐ 37,591 1,141,285 19,499,050 Intangibles ‐ ‐ 3,759,027 ‐ ‐ ‐ ‐ 3,759,027 Construction in progress 955,162 1,521,634 3,650 ‐ ‐ ‐ 942,143 3,422,589 Accumulated depreciation (14,832,473) (6,400,511) (58,973,537) (4,711,751) ‐ (313) (23,282,242) (108,200,827) Total noncurrent assets 17,693,994 12,065,098 39,406,486 1,081,825 ‐ 37,278 17,069,123 87,353,804 Deferred Outflows of Resources Bond defeasance costs ‐ ‐ 131,513 ‐ ‐ ‐ ‐ 131,513 Total deferred outflows of resources ‐ ‐ 131,513 ‐ ‐ ‐ ‐ 131,513 Liabilities Current liabilities: Accrued Liabilities 12,669 115,270 3,924,458 5,661 ‐ ‐ 6 4,058,064 Due to other funds ‐ ‐ ‐ 125,095 ‐ ‐ ‐ 125,095 Notes payable ‐ ‐ ‐ ‐ 418,590 ‐ ‐ 418,590 Interest payable ‐ ‐ 49,017 ‐ ‐ ‐ ‐ 49,017 Compensated absences 139,994 60,921 368,312 71,739 ‐ 2,038 36,985 679,989 Bonds & leases payable ‐ ‐ 1,545,000 ‐ ‐ ‐ 210,000 1,755,000 Total current liabilities 152,663 176,191 5,886,787 202,495 418,590 2,038 246,991 7,085,755 Noncurrent liabilities: Compensated absences 81,157 35,317 213,516 41,588 ‐ 1,182 21,442 394,202 Net OPEB payable 92,071 ‐ 337,556 ‐ ‐ ‐ ‐ 429,627 Bonds payable 3,150,446 2,811,172 13,040,883 ‐ ‐ ‐ 2,891,960 21,894,461 Total noncurrent liabilities 3,323,674 2,846,489 13,591,955 41,588 ‐ 1,182 2,913,402 22,718,290 Total liabilities 3,476,337 3,022,680 19,478,742 244,083 418,590 3,220 3,160,393 29,804,045 Deferred Inflows of Resources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total deferred inflows of resources ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Net Position Beginning net position 20,049,365 10,882,976 37,053,995 1,464,610 108,089 495,064 14,731,745 84,785,844 Change in net position 1,600,516 580,551 2,441,033 129,146 278 128,456 (173,133) 4,706,847 Total net position 21,649,881 $ 11,463,527 $ 39,495,028 $ 1,593,756 $ 108,367 $ 623,520 $ 14,558,612 $ 89,492,691 $ ---PAGE BREAK--- November 30, 2013 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 3,377,692 $ 1,687,182 $ 16,430,103 $ 688,487 $ 23,868 $ 568,295 $ 680,531 $ 23,456,158 $ Connection fees 8,063 875 105,580 ‐ ‐ ‐ ‐ 114,518 Miscellaneous 3,113 375 780,656 (14,759) ‐ ‐ 3,254 772,639 Total operating revenues 3,388,868 1,688,432 17,316,339 673,728 23,868 568,295 683,785 24,343,315 Operating expenses: Wages and benefits 511,862 261,471 2,059,894 329,488 ‐ 24,688 195,767 3,383,170 Administrative fees 243,255 158,260 653,855 315 ‐ 47,395 37,240 1,140,320 Purchase power ‐ ‐ 8,743,965 ‐ ‐ ‐ ‐ 8,743,965 Operations and maintenance 513,624 587,810 1,300,251 146,879 23,772 334,677 85,765 2,992,778 Depreciation and amortization 422,890 177,154 1,218,121 66,654 ‐ 313 500,218 2,385,350 Total operating expenses 1,691,631 1,184,695 13,976,086 543,336 23,772 407,073 818,990 18,645,583 Operating income (loss) 1,697,237 503,737 3,340,253 130,392 96 161,222 (135,205) 5,697,732 Nonoperating revenues (expenses) Investment earnings 16,394 4,577 102,398 1,249 182 879 8,268 133,947 Interest and fiscal charges (26,800) (34,397) ‐ (4,119) ‐ ‐ (8,322) (73,638) Impact fees 94,757 236,399 154,832 ‐ ‐ ‐ 8,806 494,794 Total nonoperating revenues (expenses) 93,144 206,579 277,230 (1,246) 182 879 8,752 585,520 Income (loss) before transfers 1,790,381 710,316 3,617,483 129,146 278 162,101 (126,453) 6,283,252 Transfers out (189,865) (129,765) (1,176,450) ‐ ‐ (33,645) (46,680) (1,576,405) Change in net position 1,600,516 $ 580,551 $ 2,441,033 $ 129,146 $ 278 $ 128,456 $ (173,133) $ 4,706,847 $ ---PAGE BREAK--- Statement of Net Position ‐ Internal Service Funds ‐ (Unaudited) November 30, 2013 Central Garage Retained Risk Fund Fund Assets Current assets: Cash and cash equivalents (23,206) $ 1,617,875 $ Inventory 75,905 ‐ Total current assets 52,699 1,617,875 Noncurrent assets: Capital Assets: Machinery and equipment 151,134 ‐ Accumulated depreciation (101,190) ‐ Total noncurrent assets 49,944 ‐ Total assets 102,643 1,617,875 Liabilities Current liabilities: Accrued Liabilities 2 250,000 Compensated absences 21,101 4,474 Total current liabilities 21,103 254,474 Noncurrent liabilities: Compensated absences 9,698 2,057 Total noncurrent liabilities 9,698 2,057 Total liabilities 30,801 256,531 Net Assets Beginning net position 69,476 1,371,921 Change in net position 2,366 (10,577) Total net position 71,842 $ 1,361,344 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) November 30, 2013 Central Garage Fund Operating revenues: Charges for services 144,495 $ Miscellaneous 435 Total operating revenues 144,930 Operating expenses: Wages and benefits 123,464 Administrative fees 315 Operations and maintenance 17,145 Depreciation and amortization 1,640 Total operating expenses 142,564 Operating income (loss) 2,366 Nonoperating revenues (expenses) Investment earnings ‐ Gain (loss) on sale of fixed assets ‐ Total nonoperating revenues (expenses) ‐ Income (loss) before transfers 2,366 Change in net position 2,366 $ ---PAGE BREAK--- YTD Statement of Revenues, Expenses, and Changes in Net Position ‐ (Unaudited) November 30, 2013 Retained Risk Fund Operating revenues: Charges for services 375,705 $ Miscellaneous ‐ Total operating revenues 375,705 Operating expenses: Wages and benefits 50,323 Administrative fees 210 Operations and maintenance 13,764 Legal Fees 85,134 Insurance 175,539 Claims by department: Fire ‐ Police 19,973 Parks & Recreation 100 Public Works 22,185 Water 11,602 Storm Water 10,553 Total operating expenses 389,383 Operating income (loss) (13,678) Nonoperating revenues (expenses) Investment earnings 3,101 Total nonoperating revenues (expenses) 3,101 Income (loss) before transfers (10,577) Change in net position (10,577) $