FY 18 Annual Report

Revenues and Expenditures by Category

CURRENT BUDGET

YEAR TO DATE

% OF

ACTUAL FY 2017

ACTUAL

BUDGET

Dedicated Revenues by Category: TAXES

- -

- -

- -

LICENSES & PERMITS

SPECIAL ASSESSMENTS CHARGES FOR SERVICE INTERGOVERNMENTAL USE OF MONEY/PROPERTY

3,000.00 46,200.00

41,810.80 97,189.15

184.86% 62.42% 91.32% 160.64% 86.94% 90.43% 142.35% 130.76% 102.41% 1393.69% 116.44% 210.37%

20,286.70 84,082.80

1,484,000.00

1,728,039.84

1,890,892.20

-

-

-

OTHER FINANCING MISCELLANEOUS

25,250.00

25,858.30

23,636.16

1,249,368.00 2,807,818.00

1,778,489.70 3,671,387.79

1,630,637.95 3,649,535.81

TOTAL DEPT. REVENUE

Expenditures by Category: SALARIES & WAGES

98,500.00 259,910.00 180,050.00 45,399.00 1,900.00 271,407.00

182,083.25 162,241.59 164,414.58 39,471.85 3,052.18 245,424.53

46,470.96 285,804.33

EMPLOYEE BENEFITS STAFF DEVELOPMENT

970.05

REPAIRS, MAINT, UTILITIES

31,535.66 155,120.32 145,812.65

CONTRACTUAL SVCS

COMMODITIES

MINOR CAPITAL IMPROVEMENT

-

-

- - -

CAPITAL OUTLAY DEBT SERVICE

120,000.00

58,182.16

48.49%

-

-

TRANSFERS

2,273,775.00 3,250,941.00

2,681,426.39 3,536,296.53

117.93% 108.78%

1,983,777.52 2,649,491.49

TOTAL DEPT. EXPENDITURES

Summary Revenues and Expenditures by Fund Type Departmental activities are accounted for as Business Like Activities. However, for the purposes of this report, the activities of the department are separated into two categories, including Operations and Non-Operations. The description of these activities is as follows: Operations - There are two main departmental funds classified as operational. These include the Landfill Operations and RCC operations. These two funds account for revenues and expenditures for day to day operations of these activities. No property tax dollars are used to support the landfill operations. Non-Operational - There are eight departmental funds classified as non-operational. These include the Landfill Reserves, Bond Reserve, Planning, Environmental Protection, Environmental Management, Cell Construction, Post Closure and Closure funds. The Landfill Reserve and Cell Construction funds account for capital projects and equipment purchases. The remaining funds are mandated by the State of Iowa and are used for various functions related to the operation of the Landfill. Revenues. The Planning, Environmental Protection and Environmental Management funds are financed through a portion of the state tipping taxes that are retained by the City for these purposes. The remaining funds are financed from the cash in excess of the fund balance reserve policy of the City for the Landfill Operations fund

LANDFILL

LANDFILL

1,222,620.56 OPERATIONS NON-OPERATIONS

REVENUES

2,334,204.71 2,448,767.23

EXPENDITURES

1,202,091.82

114,562.52

20,528.74

-

-

-

REVENUES OVER/(UNDER) EXPENDITURES

131