FY 18 Annual Report

Revenues and Expenditures by Category

CURRENT BUDGET

YEAR TO DATE

% OF

FY 2017 ACTUAL

ACTUAL

BUDGET

Dedicated Revenues by Category: TAXES

- -

- -

- -

LICENSES & PERMITS

USE OF MONEY/PROPERTY INTERGOVERNMENTAL CHARGES FOR SERVICE SPECIAL ASSESSMENTS

8,125.00

7,328.97

90.20%

10,630.43

-

-

-

72,375.00

73,195.33

101.13%

88,868.07

-

-

-

MISCELLANEOUS OTHER FINANCING

5,000.00

29,194.69 186,195.32 295,914.31

583.89% 95.54% 105.53%

127,815.79 157,922.86 385,237.15

194,897.00 280,397.00

TOTAL DEPT. REVENUE

Expenditures by Category: SALARIES & WAGES

330,982.00 54,897.00

298,171.05 39,951.40

90.09% 72.78% 43.64% 105.03% 83.43% 68.20%

328,232.90 42,922.86

EMPLOYEE BENEFITS STAFF DEVELOPMENT

2,600.00

1,134.68

2,700.37

REPAIRS, MAINT, UTILITIES

248,450.00 109,567.00 38,500.00

260,940.21 91,416.28 26,258.73

252,641.41 94,261.81 33,678.65

CONTRACTUAL SVCS

COMMODITIES

MINOR CAPITAL IMPROVEMENT

-

-

-

CAPITAL OUTLAY DEBT SERVICE

28,600.00

27,152.47

94.94%

68,617.23

-

-

-

TRANSFERS

118,234.00 931,830.00

293,395.41 1,038,420.23

248.15% 111.44%

252,697.68 1,075,752.91

TOTAL DEPT. EXPENDITURES

Summary Revenues and Expenditures by Fund Type Departmental activities are included in four budgetary categories. These include the General Fund, Restricted Funds, Special Revenue and Permanent Funds. A description of the activities included in each of these fund types follows: General Fund - Overall day to day operation of the department is budgeted within the City's General Fund. The dedicated revenue that is attributable to the payments received from fees for shelter house rentals, camping and admission to the aquatic center, donations and reimbursements. Restricted Funds - The department has two operational funds that are classified as Restricted. These include the Park Reserve and Trees Forever funds. The Park Reserve accounts for the capital expenditures of the department whereas the Trees Forever fund accounts for the community tree plantings. The Park Reserve is primarily funded through a portion of the city's Local Option Sales Tax receipts. The Trees Forever fund receives donations and contributions from local utilities. Special Revenue - The department has one operational fund classified as Special Revenue. This fund accounts for the department's allocation of FICA/IPERS. The FICA/IPERS fund is primarily funded with property taxes. Permanent Funds - The department has one operational fund classified as Permanent. This is the Leach Trust fund was left to the City by Charles Leach. The city may expended interest from the fund only.

GENERAL

RESTRICTED

REVENUE SPECIAL

PERMANENT

FUND

FUNDS

FUNDS

REVENUES

678,138.59 123,428.31

320,330.24 132,339.78

39,951.40 39,951.40

194.82

EXPENDITURES

-

(554,710.28)

(187,990.46)

-

194.82

-

REVENUES OVER/(UNDER) EXPENDITURES

67