DEBT SERVICE FUNDS. Major Debt Service Funds
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1 DEBT SERVICE FUNDS Major Debt Service Funds General Debt Service - To account for the payment of principal, interest and fiscal charges on all general obligation debt and property purchase agreements, except for the debt and property purchase agreements attributable to the Proprietary Fund Types. Revenues are from interest earned on unspent bond proceeds. Non-Major Debt Service Funds Port Debt Service - To account for the payment of principal, interest and fiscal charges on the 2003 Series A Steamship Wharf/Marine Park Revenue bonds. This bond issue includes a provision that requires the CBJ maintain a separate debt service fund during the life of the issue. The debt service on these bonds is paid with a combination of Port Development Fees (75%) and Marine Passenger Fees (25%). Each source of payment is fully obligated to pay the outstanding debt service
2 Major Debt Service Funds GENERAL DEBT SERVICE FUND Comparative Statements of Revenue, Expenditures, and Changes in Fund Balance For the fiscal years ended June 30, 2006, 2005 and REVENUE - Investment and interest income $ 153,640 69,565 - EXPENDITURES Debt service: Principal on bonds 5,059,495 2,854,424 3,069,790 Interest on bonds 3,198,325 2,717,321 1,793,254 Fiscal agent and letter of credit fees 8,204 6,518 3,951 Total expenditures 8,266,024 5,578,263 4,866,995 Deficiency of revenue over expenditures (8,112,384) (5,508,698) (4,866,995) OTHER FINANCING SOURCES (USES) Transfers from: General Fund 7,432,300 5,004,200 4,372,100 Sales Tax Special Revenue Fund 1,660, , ,100 Capital Projects Funds - - 4,475,362 Transfers to Enterprise Funds: Airport - - (250,000) Bartlett Regional Hospital - - (4,600) Harbor - - (9,250,000) Water - - (2,950,000) Premium on bonds issued - 316, ,222 Issuance of long-term debt ,450,000 Total other financing sources (uses) 9,092,500 5,613,839 9,535,184 Excess of revenue and other financing sources over expenditures and other financing uses 980, ,141 4,668,189 Fund balance at beginning of year 5,124,460 5,019, ,130 Fund balance at end of year $ 6,104,576 5,124,460 5,019,
3 MAJOR DEBT SERVICE FUNDS GENERAL DEBT SERVICE FUND Schedule of Revenue, Expenditures, and Changes in Fund Balance Budget and Actual For the fiscal year ended June 30, 2006 Variance with Final Budget - Budgeted Amounts positive Original Final Actual (negative) REVENUE - Investment and interest income $ 175, , ,640 (116,036) EXPENDITURES Debt service: Principal on bonds 5,059,400 6,178,267 5,059,495 1,118,772 Interest on bonds 3,229,800 2,842,041 3,198,325 (356,284) Fiscal agent and letter of credit fees 6,800 6,399 8,204 (1,805) Total expenditures 8,296,000 9,026,707 8,266, ,683 Deficiency of revenue over expenditures (8,120,200) (8,757,031) (8,112,384) 644,647 OTHER FINANCING SOURCES Transfers from: General Fund 7,432,300 6,752,700 7,432, ,600 Special Revenue Funds: Sales Tax 1,660,200 1,660,200 1,660,200 - Tobacco Tax - 130,800 - (130,800) Port Development - 900,000 - (900,000) Total other financing sources 9,092,500 9,443,700 9,092,500 (351,200) Net change in fund balance $ 972, , , ,447 Fund balance at beginning of year 5,124,460 Fund balance at end of year $ 6,104,
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5 Non-Major Debt Service Funds PORT DEBT SERVICE FUND Comparative Balance Sheets June 30, 2006, 2005 and ASSETS Equity in central treasury $ 579, , ,757 Total assets $ 579, , ,757 LIABILITIES AND FUND BALANCES Fund balances - unreserved - undesignated for debt service $ 579, , ,757 Total liabilities and fund balances $ 579, , ,
6 Non-Major Debt Service Funds PORT DEBT SERVICE FUND Statement of Revenue, Expenditures, and Changes in Fund Balance For the fiscal year ended June 30, 2006, 2005 and REVENUE - Miscellaneous income $ 1, EXPENDITURES Debt service: Principal on bonds 1,445,000 1,395,000 1,355,000 Interest on bonds 69, , ,650 Fiscal agent and letter of credit fees 1, Total expenditures 1,516,047 1,514,688 1,512,650 Deficiency of revenue over expenditures (1,514,205) (1,514,688) (1,512,650) OTHER FINANCING SOURCES (USES) Transfers from Special Revenue Funds: Port Development 1,225,000 1,138,000 1,138,800 Marine Passenger Fee 300, , ,200 Total other financing sources (uses) 1,525,000 1,513,800 1,461,000 Excess (deficiency) of revenue and other financing sources over expenditures and other financing uses 10,795 (888) (51,650) Fund balance at beginning of year 568, , ,407 Fund balance at end of year $ 579, , ,
7 Non-Major Debt Service Funds PORT DEBT SERVICE FUND Schedule of Revenue, Expenditures, and Changes in Fund Balance Budget and Actual For the fiscal year ended June 30, 2006 Variance with Final Budget - Budgeted Amounts positive Original Final Actual (negative) REVENUE - Miscellaneous income $ - - 1,842 1,842 EXPENDITURES Debt service: Principal on bonds 1,445,000 1,445,000 1,445,000 - Interest on bonds 70,000 70,000 69, Fiscal agent and letter of credit fees - - 1,060 (1,060) Total expenditures 1,515,000 1,515,000 1,516,047 (1,047) Deficiency of revenue over expenditures (1,515,000) (1,515,000) (1,514,205) 795 OTHER FINANCING SOURCES Transfers from Special Revenue Funds: Port Development 1,225,000 1,225,000 1,225,000 - Marine Passenger Fee 300, , ,000 - Total other financing sources 1,525,000 1,525,000 1,525,000 - Net change in fund balance $ 10,000 10,000 10, Fund balance at beginning of year 568,869 Fund balance at end of year $ 579,
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