General Revenues. General Expenditures
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1 GENERAL FUND The City of Mercer Island's General Fund accounts for all financial transactions not required to be accounted for in a separate fund by statute or generally accepted accounting principles. It is the City s largest accounting entity and provides for the majority of its general operations. The General Fund s main resource is general tax revenues. License and permit fees, state shared revenues, charges for services, and fines and forfeits provide additional support. Three other general purpose funds are included in this section. They are the City's Self- Insurance Fund, the Youth Services Permanent Endowment Fund, and the Youth Services Foundation Permanent Endowment Fund.
2 General Revenues $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ Actual 2006 Forecast 2007 Budget 2008 Budget General Self Insur YS Endowmnt YS 501c3 Endowmnt General Expenditures $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $ Actual 2006 Forecast 2007 Budget 2008 Budget General Self Insur YS Endowmnt YS 501c3 Endow I-4 City of Mercer Island Budget
3 General Fund 001 The General Fund accounts for all receipt and disbursement transactions of ordinary City operations that are not required by statute to be accounted for in a separate fund. Property taxes, utility taxes, and the sales tax are the funds main sources of revenue. : Beginning Fund Balance $ 0 $ 1,613,004 $ 0 $ 311,567 Property Tax 8,518,954 8,925,023 9,259,808 9,514,181 Sales Tax 2,651,387 2,611,000 2,661,000 2,711,000 Business & Utility Taxes 2,695,376 2,891,000 3,032,000 3,188,000 State Shared Revenues 495, , , ,239 Utility Overhead 693, , , ,400 EMS Revenues 462, , , ,976 Licenses and Permits 2,098,943 2,034,500 2,180,850 2,195,850 General Government 183, , , ,700 Recreation Programs 595, , , ,140 District Court Fines 230, , , ,000 Interest 273, , , ,000 Interfund Transfers In 0 700, Total Resources $ 18,898,420 $ 22,390,808 $ 20,612,766 $ 21,489,053 Not : Beginning Fund Balance (Reserved) 2,234, ,301 2,627,016 2,339,660 TOTAL $ 21,132,915 $ 22,800,109 $ 23,239,782 $ 23,828,713 Salaries and Benefits 11,994,138 12,878,801 14,374,526 15,227,434 Supplies 597, , , ,426 Contractual Services 1,530,122 1,736,145 1,661,044 1,662,560 Equipment Rental 769, , , ,029 Utilities & Insurance 757, , , ,764 Other Services and Charges 491, , , ,508 Intergovernmental 408, , , ,286 Interfund Transfers 2,561,383 2,021, , ,000 Total Expenditures $ 19,110,610 $ 20,173,093 $ 20,588,555 $ 21,489,007 Not Ending Fund Balance 2,022,305 2,627,016 2,651,227 2,339,706 TOTAL $ 21,132,915 $ 22,800,109 $ 23,239,782 $ 23,828,713 City of Mercer Island Budget I-5
4 Self-Insurance Claim Reserve 037 The Self-Insurance Claim Reserve Fund accounts for payments of deductibles and insurance claims not covered under the City s property insurance policies. Annual contributions from the General Fund are appropriated to maintain a targeted available cash balance of $100,000. Expenditures are estimated, as they are difficult to anticipate. Beginning Fund Balance $ 0 $ 0 $ 0 $ 0 Insurance Recoveries 0 10,000 10,000 10,000 Total Resources $ 0 $ 10,000 $ 10,000 $ 10,000 Not Beginning Fund Balance (Reserved) 107, , , ,851 TOTAL $ 107,851 $ 117,851 $ 117,851 $ 117,851 Repairs & Maintenance $ 0 $ 10,000 $ 10,000 $ 10,000 Total Expenditures $ 0 $ 10,000 $ 10,000 $ 10,000 Not Ending Fund Balance 107, , , ,851 TOTAL $ 107,851 $ 117,851 $ 117,851 $ 117,851 I-6 City of Mercer Island Budget
5 Youth Services Endowment 061 The City established the Youth Services Endowment Fund as a long term funding mechanism. The donated funds remain invested as principal and cannot be used for ongoing operations. Interest earnings from this permanent endowment fund are used to support Youth and Family Services operations, which are accounted for in the Youth and Family Services Fund. Beginning Fund Balance $ 0 $ 0 $ 0 $ 0 Interest 9,301 14,000 15,000 16,000 Total Resources $ 9,301 $ 14,000 $ 15,000 $ 16,000 Not Beginning Fund Balance (Reserved) 290, , , ,143 TOTAL $ 300,143 $ 311,143 $ 323,143 $ 324,143 Interfund Transfer - YFS Fund $ 3,000 $ 3,000 $ 15,000 $ 16,000 Total Expenditures $ 3,000 $ 3,000 $ 15,000 $ 16,000 Not Ending Fund Balance 297, , , ,143 TOTAL $ 300,143 $ 311,143 $ 323,143 $ 324,143 City of Mercer Island Budget I-7
6 MIYFS Foundation Endowment 065 The MIYFS Foundation Endowment Fund was set up as a long term funding mechanism. As a 501(c)3, the MIYFS Foundation has a Board of Directors which is responsible for its financial oversight, including fundraising efforts and budget spending decisions. The Foundation and its endowments support only City of Mercer Island Youth and Family Services programs. Historically the Foundation had an agreement with the City to manage its cash and accounting functions. As such, it was included as a fund of the City under the definition of a blended component unit as directed by the Governmental Accounting Standards Board (GASB) Statement 34. At the beginning of 2006 the MIYFS Foundation Board of Directors made the decision to end their agreement with the City of Mercer Island for the management of cash and accounting functions. As a result, the entire balance of the MIYFS Foundation Endowment Fund was remitted to the Foundation Board of Directors whose designated Treasurer now performs all cash control and accounting functions for the Endowment. The table below summarizes 2005 actual fund activity and the close out of the fund to the MIYFS Foundation Board in Beginning Fund Balance $ 0 $ 441,017 $ 0 $ 0 Private Donations 25,000 0 Interest 13,072 2,219 Total Resources $ 38,072 $ 443,236 $ 0 $ 0 Not Beginning Fund Balance (Reserved) 402, TOTAL $ 441,017 $ 443,236 $ 0 $ 0 MIYFS Fund Closeout $ 0 $ 443,236 $ 0 $ 0 Total Expenditures $ 0 $ 443,236 $ 0 $ 0 Not Ending Fund Balance 441, TOTAL $ 441,017 $ 443,236 $ 0 $ 0 I-8 City of Mercer Island Budget
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