CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018
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1 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018 ASSETS GENERAL OTHER TOTALS Cash and investments $ 29,719,524 $ 2,222,625 $ 31,942,149 Taxes receivable 63,134, ,134,478 Accounts receivable 5,863,135 1,768 5,864,903 Accrued interest receivable 394, ,432 Due from other funds 393, ,258 Due from other governmental units 1,786, ,786,872 Advance to other funds 4,695, ,695,817 Prepaid items 1,099, ,099,791 Total assets $ 107,087,307 $ 2,224,393 $ 109,311,700 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 2,595,180 $ 25,179 $ 2,620,359 Accrued wages payable 5,260, ,260,578 Unearned revenue 92, ,976 Good faith, security deposits 858, ,459 Total liabilities 8,807,193 25,179 8,832,372 Deferred inflows of resources: Unavailable revenue - property taxes 60,713, ,713,276 Unavailable revenue - intergovernmental 221, ,741 Total deferred inflows of resources 60,935, ,935,017 Fund balance: Nonspendable 5,795, ,795,608 Restricted , ,875 Committed 1,000, ,000,000 Unassigned 30,549,489 2,055,339 32,604,828 Total fund balance 37,345,097 2,199,214 39,544,311 Total liabilities, deferred inflows of resources and fund balance $ 107,087,307 $ 2,224,393 $ 109,311,
2 COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GENERAL FUND ACCOUNTS For the Fiscal Year Ended June 30, 2018 GENERAL OTHER TOTALS Revenues: Taxes $ 62,624,221 $ --- $ 62,624,221 Franchise fees 13,700, ,700,001 Licenses and permits 4,636, ,636,433 Fines and forfeitures 3,884, ,884,450 Charges for sales and services 13,628,436 1,145 13,629,581 Use of money and property 3,549,665 18,721 3,568,386 Miscellaneous 15,789,847 43,553 15,833,400 Intergovernmental 5,851, ,851,960 Total revenues 123,665,013 63, ,728,432 Expenditures: Current: Public safety 106,338,652 6, ,344,827 Public works 5,170, ,170,412 Health and social services 803, ,490 Culture and recreation 18,670, ,670,673 Community and economic development 6,678, ,678,930 General governmental 24,233, ,594 24,428,171 Capital outlay 1,073, ,073,254 Total expenditures 162,968, , ,169,757 (Deficiency) of revenues over expenditures (39,303,875) (137,450) (39,441,325) Other financing sources (uses): Transfers in 45,247, ,247,341 Transfers out (5,287,097) (256,007) (5,543,104) Proceeds from damage claims 77, ,721 Proceeds from capital asset sale 3,227, ,197 3,443,531 Total other financing sources (uses) 43,265,299 (39,810) 43,225,489 Net changes in fund balance 3,961,424 (177,260) 3,784,164 Fund balance, beginning of year 33,383,673 2,376,474 35,760,147 Fund balance, end of year $ 37,345,097 $ 2,199,214 $ 39,544,
3 COMBINING BALANCE SHEET SCHEDULE ALL CAPITAL PROJECTS ACCOUNTS June 30, 2018 ASSETS MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Cash and investments $ 7,153,525 $ 3,196,012 $ 20,033,684 $ 6,829,031 Accounts receivable --- 1, ,000 Due from other funds 2,387, Due from other governmental units 679, , Prepaid items Special assessment receivables Total assets $ 10,219,710 $ 3,197,647 $ 20,694,745 $ 6,867,031 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE (DEFICIT) Liabilities: Accounts payable $ 624 $ 26,444 $ 895,579 $ 52,695 Contracts payable 758, ,382 3,182, ,236 Accrued wages payable 12,413 33,219 89,747 27,431 Due to other funds Unearned revenue , Total liabilities 771, ,045 4,207, ,362 Deferred inflows of resources: Unavailable revenue - intergovernmental 103, , Unavailable revenue - special assessment Total deferred inflows of resources 103, , Fund balance: Nonspendable Restricted Committed 9,344,637 2,377,602 16,404,835 6,661,669 Unassigned Total fund balance (deficit) 9,344,637 2,377,602 16,404,835 6,661,669 Total liabilities, deferred inflows of resources and fund balance (deficit) $ 10,219,710 $ 3,197,647 $ 20,694,745 $ 6,867,
4 FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ 3,147,718 $ 1,303,906 $ 877,722 $ --- $ 2,376,798 $ 44,918,396 9, ,068 3,500 57, ,387, ,340, ,072 47, ,638, ,638,584 $ 3,157,648 $ 1,304,470 $ 3,516,306 $ 4,068 $ 2,427,370 $ 51,388,995 $ 5,400 $ 10,310 $ --- $ 150 $ 179,239 $ 1,170,441 3, ,596 4,970, ,313 8, , , , , ,935 9,945 10, , ,025 6,687, , ,638, ,638, ,638, ,823, ,072 47, , ,722 3,147,703 1,293, ,053,273 41,283, (329,976) --- (329,976) 3,147,703 1,293, ,722 (329,976) 2,100,345 41,878,026 $ 3,157,648 $ 1,304,470 $ 3,516,306 $ 4,068 $ 2,427,370 $ 51,388,
5 COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL CAPITAL PROJECTS ACCOUNTS For the Fiscal Year Ended June 30, 2018 MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Revenues: Charges for sales and services $ --- $ --- $ --- $ --- Use of money and property (3,058) (6,363) (1,100) 10,390 Miscellaneous 609,453 1,635 1,107, ,355 Intergovernmental 3,241, ,493, Total revenue 3,847,529 (4,728) 6,599, ,745 Expenditures: Current: Public safety Public works , Culture and recreation ,175 Community and economic development General government --- 4, Capital outlay 8,675,291 13,308,161 27,556,303 4,514,313 Total expenditures 8,675,291 13,312,308 27,669,313 4,515,488 Deficiency of revenues over expenditures (4,827,762) (13,317,036) (21,069,450) (3,703,743) Other financing sources (uses): Transfers in 4,305,000 10,632,400 25,362,624 5,635,000 Transfers out (4,931,180) (177,335) Proceeds from damage claims , , Proceeds from capital asset sale ,112, Total other financing sources (uses) 4,305,000 10,654,503 21,683,655 5,457,665 Net changes in fund balance Fund balance, beginning of year (522,762) (2,662,533) 614,205 1,753,922 9,867,399 5,040,135 15,790,630 4,907,747 Fund balance, end of year $ 9,344,637 $ 2,377,602 $ 16,404,835 $ 6,661,
6 FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ --- $ 97,930 $ --- $ --- $ --- $ 97,930 (2,484) (1,958) (4,204) 17,163 (5,158) 3, ,167 2, ,450 2,597,659 4, ,739,370 2, ,139 (2,113) 17,163 35,792 11,438,187 61, , ,325,424 1,438, , , , ,254,574 2,254, , ,343 2,711, , ,028 1,000,801 58,723,081 2,772, , ,028 4,914,995 63,609,886 (2,769,787) (851,740) (2,113) (750,865) (4,879,203) (52,171,699) 2,475,000 1,920, ,427,324 55,757, (5,108,515) 9, , ,112,040 2,484,930 1,920, ,427,324 51,933,077 (284,857) 1,068,260 (2,113) (750,865) 548,121 (238,622) 3,432, , , ,889 1,552,224 42,116,648 $ 3,147,703 $ 1,293,489 $ 877,722 $ (329,976) $ 2,100,345 $ 41,878,
7 COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2018 SPECIAL REVENUE OTHER COMMUNITY EMPLOYEE CDBG SERVICES BENEFITS ASSETS Cash and investments $ --- $ --- $ 1,555,067 Taxes receivable ,623,149 Accounts receivable 2, , Loans receivable, net of allowance for doubtful accounts 880, Accrued interest receivable 2, Due from other funds Due from other governmental units 1,521, , Inventory Prepaid items --- 1, Total assets $ 2,407,032 $ 954,517 $ 19,178,216 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable $ 241,633 $ 416,744 $ --- Accrued wages payable 62,963 5, ,471 Accrued employee benefits ,132 Good faith, security deposits Due to other funds 1,158, , Due to other governmental units , Total liabilities 1,463, , ,603 Deferred inflows of resources: Unavailable revenue - property taxes ,527,700 Unavailable revenue - intergovernmental 162, , Total deferred inflows of resources 162, ,400 17,527,700 Fund balances: Nonspendable --- 1, Restricted 781, ,913 Committed Unassigned --- (39,721) --- Total fund balances 781,309 (38,696) 888,913 Total liabilities, deferred inflows of resources and fund balances $ 2,407,032 $ 954,517 $ 19,178,
8 SPECIAL REVENUE PERMANENT OTHER PERMANENT ROAD USE TORT SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ 5,738,612 $ --- $ 7,404,364 $ 4,498,970 $ 401,936 $ 2,650 $ 19,601, ,264,997 1,275, ,163,663 50, ,266 3, , ,421, ,301, , , , ,454 5,049, , ,768,016 35, ,040 4,492 6, , ,509 $ 10,878,208 $ 2,271,186 $ 10,848,995 $ 4,502,366 $ 401,936 $ 2,650 $ 51,445,106 $ 571,373 $ 11,670 $ 571,629 $ --- $ --- $ --- $ 1,813, ,335 49,309 47, , , , , , , ,716, , , , , ,054, ,247,794 1,275, ,050,726 3, , ,256 3,800 2,247,794 1,300, ,467,982 39,532 6, ,803 3,625, , ,194,610 9,873, ,846, ,911 44,819 2,650 17,313, ,717, ,717, (222,679) (40,053) (302,453) 9,912,700 (216,490) 8,688,936 4,501, ,936 2,650 24,923,113 $ 10,878,208 $ 2,271,186 $ 10,848,995 $ 4,502,366 $ 401,936 $ 2,650 $ 51,445,
9 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS) NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2018 Revenues: OTHER COMMUNITY EMPLOYEE CDBG SERVICES BENEFITS Taxes $ --- $ --- $ 11,184,273 Licenses and permits Fines and forfeitures Charges for sales and services Use of money and property 22,727 61, Miscellaneous 220, , ,567 Intergovernmental 4,812,287 3,704, ,929 Total revenues 5,055,902 3,887,958 12,262,769 Expenditures: Current: Public safety Public works Health and social services 4,930,057 3,538, Culture and recreation Community and economic development General government ,144,057 Capital outlay Total expenditures 4,930,057 3,538,901 3,144,057 Excess (deficiency) of revenues over expenditures 125, ,057 9,118,712 Other financing sources (uses): SPECIAL REVENUE Transfers in ,000,000 Transfers out (11,036,496) Loan proceeds Proceeds from damage claims Proceeds from capital asset sale , Total other financing sources (uses) ,690 (9,036,496) Net changes in fund balances 125, ,747 82,216 Fund balances (deficits), beginning of year Fund balances (deficits), end of year 655,464 (429,443) 806,697 $ 781,309 $ (38,696) $ 888,
10 SPECIAL REVENUE PERMANENT PERMANENT ROAD USE TORT OTHER SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ --- $ 2,014,034 $ 1,038,239 $ --- $ --- $ --- $ 14,236, , ,050 4, ,890 1,004, , , ,243, ,740 13,000 3, ,781 91,492 1,766 2,375, ,412,173 27,201,305 86,086 1,583, ,865,398 28,406,482 2,101,886 5,505, ,062 3, ,389, ,761 3,930, ,169,977 22,120, ,120, ,469, , , ,765, ,765, ,496, , ,798, , ,021 22,120,942 2,736,646 25,679, ,150,324 6,285,540 (634,760) (20,174,227) 165,062 3, (4,760,885) ,024, ,024,663 (6,655,132) (200,000) (456,859) (18,348,487) ,000, ,000,000 64, , , ,395 (6,590,821) (200,000) 22,140, ,354,882 (305,281) (834,760) 1,966, ,062 3, ,593,997 10,217, ,270 6,722,654 4,336, ,050 2,650 23,329,116 $ 9,912,700 $ (216,490) $ 8,688,936 $ 4,501,855 $ 401,936 $ 2,650 $ 24,923,
CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017
COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,565,414 $ 2,345,357 $ 28,910,771 Taxes receivable 58,841,748 --- 58,841,748
CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016
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