Page 5 - DWGFY24AdoptedBudget

110-GENERAL FUND SUMMARY

BEGINNING FUND BALANCE 594,321 741,192 1,369,771 2,071,858 2,071,858 1,493,556 Variance Calculations

FY 22/23 FY 23/24
FY 22/23 FY 22/23 FY 22/23 Projected FY 23/24
FY 22/23 FY 23/24 Proposed Budget Proposed Budget
FY 19/20 FY 20/21 FY 21/22 9 months 3 months TOTAL Over/(Under)
REVENUE CATEGORY Amended Proposed Over/(Under) FY Over/(Under)
Actual Actual Actual Oct - Jun Jul-Sep Actual plus FY 22/23
Budget Budget 22/23 Actual plus FY 22/23
Actual Projected Projected Amended Projected Amended Budget
Budget
Property Tax 1,664,078 1,870,062 1,974,301 2,150,567 2,157,337 32,557 2,189,894 2,282,121 39,327 92,227 131,555 6%
Sales & Use Tax 506,785 560,931 597,111 612,808 453,773 155,702 609,475 609,147 (3,333) (328) (3,661) -1%
Franchise Fees 355,690 312,868 287,538 284,197 285,727 7,410 293,138 289,861 8,941 (3,277) 5,664 2%
Licenses & Permits 62,958 63,449 80,294 40,345 54,763 9,470 64,233 56,595 23,888 (7,638) 16,250 29%
Fines & Fees 374,937 375,586 333,577 350,000 227,674 76,953 304,627 316,500 (45,373) 11,873 (33,500) -11%
Service Charges & Fees 126,109 84,713 14,560 17,350 10,030 6,225 16,255 22,000 (1,095) 5,745 4,650 21%
Other Revenue 72,033 353,451 320,898 84,965 121,284 44,011 165,296 220,950 80,331 55,654 135,985 62%
Gas Royalties 123,088 149,714 218,198 144,000 118,198 16,880 135,079 60,000 (8,921) (75,079) (84,000) -140%
Other Financing Sources 615,011 19,021 97,731 76,000 52,623 26,500 79,123 76,000 3,123 (3,123) - 0%
TOTAL REVENUE 3,900,689 3,789,794 3,924,207 3,760,232 3,481,411 375,709 3,857,120 3,933,174 96,888 76,054 172,942 4%
90% 10%

FY 22/23
FY 22/23 FY 22/23 FY 22/23 Projected FY 23/24 FY 23/24
FY 22/23 FY 23/24 Proposed Budget Proposed Budget
FY 19/20 FY 20/21 FY 21/22 9 months 3 months TOTAL Over/(Under)
EXPENDITURE CATEGORY Amended Proposed Over/(Under) FY Over/(Under)
Actual Actual Actual Oct - Jun Jul-Sep Actual plus FY 22/23
Budget Budget 22/23 Actual plus FY 22/23
Actual Projected Projected Amended Projected Amended Budget
Budget

Personnel Salary & Wages 1,386,983 1,449,474 1,418,445 1,790,938 1,213,088 456,034 1,669,121 1,846,296 (121,817) 177,175 55,358 3%
Personnel Taxes & Benefits 573,245 638,744 572,358 726,273 500,199 175,674 675,874 815,341 (50,399) 139,468 89,069 11%
Training & Travel 22,880 25,180 20,846 104,461 20,578 77,899 98,477 78,343 (5,983) (20,134) (26,118) -33%
Materials & Supplies 112,408 147,043 120,053 189,325 77,349 104,004 181,353 165,514 (7,972) (15,839) (23,811) -14%
Utilities 72,347 66,584 65,260 69,760 49,688 18,286 67,974 71,065 (1,786) 3,091 1,305 2%
Maintenance 76,108 69,454 84,668 129,660 64,958 54,905 119,863 114,864 (9,796) (4,999) (14,796) -13%
Consultants 169,873 171,485 201,810 199,422 155,344 65,639 220,983 188,905 21,561 (32,078) (10,517) -6%
Contractual 289,209 248,922 261,271 275,621 218,452 75,286 293,738 338,103 18,117 44,365 62,482 18%
Other Expenses 47,833 112,923 98,654 171,818 170,687 34,163 204,850 179,686 33,032 (25,164) 7,869 4%
Capital Outlay 863,852 68,645 78,689 45,115 15,315 73,800 89,115 52,200 44,000 (36,915) 7,085 14%
Transfer to CCPD 13,450 - 9,200 66,672 - 66,672 66,672 10,000 - (56,672) (56,672) -567%

Transfer to Enterprise - - - 5,187 5,187 - - (5,187) (5,187)
Transfer to DPS Complex - - 100,000 588,716 601,946 5,189 607,135 10,200 18,420 (596,935) (578,516) -5672%
Transfer to Gas Reserve 125,630 137,762 165,867 119,000 99,448 10,630 110,079 35,000 (8,921) (75,079) (84,000) -240%
Transfer to Fire Truck Fund - 25,000 25,000 25,000 18,750 6,250 25,000 25,000 - - - 0%
TOTAL EXPENDITURES 3,753,818 3,161,215 3,222,120 4,506,968 3,205,803 1,224,431 4,435,422 3,930,518 (71,546) (504,904) (576,450) -15%
72% 28% 100%
REVENUE OVER EXPENDITURES 146,872 628,579 702,087 (746,736) 275,608 (848,723) (578,302) 2,656 168,434 580,958 749,392 28213%
CSLFRF (ARPA) FUNDS RESTRICTED (293,626) (294,207) 588,716 601,946 5,100 607,046 10,200
COMMITTED TO CAPITAL FUND (22,000) (22,000) (22,000) (11,000)
REVENUE OVER EXPENDITURES ADJUSTED 334,953 385,880 (158,020) 877,554 (865,623) 6,744 1,856
Prior period adj's to Fund Balance
ENDING FUND BALANCE 741,192 1,369,771 2,071,858 1,325,122 275,608 (848,723) 1,493,556 1,496,213