Page 37 - 2019 Budget Detail.xlsx

GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
SUMMARY

2016 2017 2018 2019
Description Actual Actual Adopted Proposed %Change
BEGINNING FUND BALANCE $ 2,996,808 $ 3,987,538 $ 2,691,366 $ 2,691,365
REVENUES:
REVENUE-TAXES $ 5,704,010 $ 5,749,170 $ 5,910,100 $ 6,097,848 3.2%
FINES & FORFIETURES 438,144 388,956 343,400 367,700 7.1%
LICENSES & PERMITS 155,834 168,639 182,380 142,380 -21.9%
SERVICE CHARGES 314,177 305,202 296,200 336,200 13.5%
MISC. REVENUE 192,095 355,541 81,100 136,100 67.8%
OTHER SOURCES 563,155 633,159 306,022 - -100.0%
Operating revenue 7,367,415 7,600,667 7,119,202 7,080,228 -0.5%
BISD CONTRIBUTIONS - 35,804 42,000 - -100.0%
LIBRARY GRANTS 5,001 3,110 - -
FIRE GRANTS 34,856 - - -
KRH BEAUTIFUL 15,000 15,000 15,000 - -100.0%
LINK OPERATIONS - 101,195 426,500 393,800 -7.7%
Other revenue 54,857 155,109 483,500 393,800 -18.6%
TOTAL REVENUE $ 7,422,272 $ 7,755,776 $ 7,602,702 $ 7,474,028 -1.7%

EXPENDITURES:
MUNICIPAL COURT $ 220,045 $ 233,335 $ 246,058 $ 250,439 1.8%
ADMINISTRATION 902,669 1,158,707 1,008,833 766,769 -24.0%
POLICE DEPARTMENT 1,558,293 1,483,182 1,642,774 1,651,972 0.6%
FIRE DEPARTMENT 1,613,149 1,934,549 1,668,124 1,749,820 4.9%
STREET DEPARTMENT 254,130 202,889 395,559 225,846 -42.9%
LIBRARY 331,967 357,321 328,654 344,623 4.9%
RECREATION DEPT. 68,214 305,925 149,139 175,999 18.0%
PARKS/GROUNDS DEPARTMENT 36,042 127,321 102,000 95,500 -6.4%
COMMUNITY DEVELOPMENT 438,382 381,325 457,988 278,396 -39.2%
ANIMAL CONTROL 159,165 153,678 158,555 153,362 -3.3%
LEGISLATIVE 121,103 365,430 222,458 155,156 -30.3%
NON-DEPARTMENTAL SHARED SVCS 402,937 578,266 489,815 526,655 7.5%
NON-DEPARTMENTAL TRANSFERS 116,188 1,611,273 - 49,959
Operating expenditures 6,222,282 8,893,200 6,869,957 6,424,496 -6.5%
BISD CONTRIBUTIONS - 81,947 86,080 - -100.0%
LIBRARY GRANTS 3,356 6,390 - -
FIRE GRANTS 34,856 - - -
KRH BEAUTIFUL 9,513 6,079 15,000 - -100.0%
LINK OPERATIONS - 64,332 631,666 594,276 -5.9%
DEBT SERVICE 161,534 - - -
Other expenditures 209,259 158,748 732,746 594,276 -18.9%
TOTAL EXPENDITURES $ 6,431,541 $ 9,051,948 $ 7,602,703 $ 7,018,772 -7.7%
Increase / (Decrease) in Fund Balance $ 990,731 $ (1,296,172) $ (1) $ 455,256

ENDING FUND BALANCE $ 3,987,538 $ 2,691,366 $ 2,691,365 $ 3,146,621
% Increase/(Decrease) from PY 33.1% -26.7% 0.0% 16.9%

ANALYSIS OF FUND BALANCE:
Unassigned Fund Balance $ 3,883,656 $ 2,630,466

90 days (25%) annual expenditures $ 1,547,055 $ 1,865,171
Over 90 days reserve $ 2,336,601 $ 765,296

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