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

2,120.00

4,337.49

204.60%

3,424.92

-

-

-

43,150.00

75,355.00

174.63%

30,811.85

-

-

-

MISCELLANEOUS OTHER FINANCING

21,200.00 37,748.00 104,218.00

29,682.37 33,948.41 143,323.27

140.01% 89.93% 137.52%

26,579.66 34,335.56 95,151.99

TOTAL DEPT. REVENUE

Expenditures by Category: SALARIES & WAGES

107,043.00 17,748.00

91,405.96 13,948.41

85.39% 78.59%

97,048.53 14,335.56

EMPLOYEE BENEFITS STAFF DEVELOPMENT

-

262.50

-

REPAIRS, MAINT, UTILITIES

37,740.00

23,340.11

61.84% 739.33% 81.89%

31,036.01

CONTRACTUAL SVCS

110.00

813.26

344.58

COMMODITIES

7,595.00

6,219.91

5,511.34

MINOR CAPITAL IMPROVEMENT

-

-

-

CAPITAL OUTLAY DEBT SERVICE

18,000.00

19,734.00

109.63%

27,681.00

-

-

-

TRANSFERS

78.00

78.00

100.00% 82.74%

78.00

TOTAL DEPT. EXPENDITURES

188,314.00

155,802.15

176,035.02

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 the sale of lots and miscellaneous charges for service. Restricted Funds - The department has two operational funds that are classified as Restricted. The Cemetery Reserve fund accounts for capital expenditures for the department. Source of revenue for this fund comes primarily from the city's Local Option Sales Tax receipts. The Riverside Columbarium fund is a set aside fund for the future construction of a new columbarium, as demand necessitates. 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 four operational funds classified as Permanent. These include the Perpetual Care, Riverside Trust, Columbarium Vault Perpetual Care, and North lawn Perpetual Care funds. The two perpetual care funds are funded with a portion of each lot sale. The remaining two trust funds are only funded with monthly interest accruals.

GENERAL

RESTRICTED

SPECIAL REVENUE

PERMANENT

FUND

FUNDS

FUNDS

REVENUES

105,115.39 121,894.74

20,357.42 19,734.00

13,948.41 13,948.41

3,902.05

EXPENDITURES

225.00

(16,779.35)

623.42

-

3,677.05

-

REVENUES OVER/(UNDER) EXPENDITURES

70