TOTAL ASSETS $ 471,285 5,004,902 1,964,424 4,099, ,194. Accounts Payable $ Deferred Revenue TOTAL LIABILITIES
|
|
|
- Ginger Pierce
- 5 years ago
- Views:
Transcription
1 DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited Revenue Bonds, Guaranteed Entitlement Revenue Bonds, Limited Tax General Obligation Refunding Bonds, Special Assessment Improvement Bonds, Commercial Paper Lease Purchase Agreements, and the Lease Purchase Agreements Debt Service Funds record the fiscal activities for the accumulation of resources for the payment of principal, interest, and related costs of general long-term debt.
2 COMBINING BALANCE SHEET SEPTEMBER 30, 1999 Page 1 of 2 SALES TAX IMPROVEMENT SUBORDINATE TOURIST SERVICE FEE GAS TAX REVENUE AND LIEN SALES DEVELOPMENT LIMITED REVENUE REFUNDING TAX REVENUE TAX REFUNDING REVENUE BONDS BONDS BONDS REVENUE BONDS BONDS ASSETS Equity in Pooled Cash and Investments $ 471,285 5,004,902 1,964,424 4,099, ,194 Receivables: Accounts - Net Delinquent Taxes Special Assessments: Current Receivable Deferred Receivable Interest Receivable Due from Component Units ,000 TOTAL ASSETS $ 471,285 5,004,902 1,964,424 4,099, ,194 LIABILITIES AND FUND EQUITY LIABILITIES Accounts Payable $ Deferred Revenue TOTAL LIABILITIES FUND EQUITY Fund Balances: Reserved for Debt Service - Principal 413,658 3,477, ,672 3,645, ,112 Reserved for Debt Service - Interest 57,627 1,527,752 1,373, ,035 89,082 TOTAL FUND EQUITY 471,285 5,004,902 1,964,424 4,099, ,194 TOTAL LIABILITIES AND FUND EQUITY $ 471,285 5,004,902 1,964,424 4,099, ,194
3 COMBINING BALANCE SHEET SEPTEMBER 30, 1999 Page 2 of 2 GUARANTEED LIMITED TAX SPECIAL ENTITLEMENT GENERAL ASSESSMENT LEASE REVENUE OBLIGATION IMPROVEMENT PURCHASE BONDS REFUNDING BONDS BONDS AGREEMENTS TOTAL ASSETS Equity in Pooled Cash and Investments $ 1,582,576 2,047, ,447 50,357 16,098,279 Receivables: Accounts - Net ,178 25,178 Delinquent Taxes 0 92, ,559 Special Assessments: Current Receivable , ,390 Deferred Receivable 0 0 1,153, ,153,168 Interest Receivable , ,888 Due from Component Units 55, ,650 TOTAL ASSETS $ 1,638,226 2,140,335 1,698,893 75,535 17,795,112 LIABILITIES AND FUND EQUITY LIABILITIES Accounts Payable $ 6, ,875 Deferred Revenue 0 92,559 1,153, ,245,727 TOTAL LIABILITIES 6,875 92,559 1,153, ,252,602 FUND EQUITY Fund Balances: Reserved for Debt Service - Principal 1,405,854 1,816, ,584 64,707 12,483,942 Reserved for Debt Service - Interest 225, ,854 89,141 10,828 4,058,568 TOTAL FUND EQUITY 1,631,351 2,047, ,725 75,535 16,542,510 TOTAL LIABILITIES AND FUND EQUITY $ 1,638,226 2,140,335 1,698,893 75,535 17,795,112
4 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES Page 1 of 2 SALES TAX IMPROVEMENT SUBORDINATE TOURIST SERVICE FEE GUARANTEED GAS TAX REVENUE AND LIEN SALES DEVELOPMENT LIMITED ENTITLEMENT REVENUE REFUNDING TAX REVENUE TAX REFUNDING REVENUE REVENUE BONDS BONDS BONDS REVENUE BONDS BONDS BONDS Taxes $ ,459, Intergovernmental Revenues 0 5,700, , ,000 Charges for Services ,000 0 Fines and Forfeitures ,493 Interest Revenues 9,155 62,152 90, ,609 34,795 17,415 Miscellaneous Revenues Special Assessments Levied TOTAL 9,155 5,762,657 1,083,793 2,614, ,795 1,552,908 Principal Retirement 470,000 2,840, ,205, ,111 1,310,000 Interest and Fiscal Charges 186,040 3,362,219 1,274,537 1,388, , ,554 TOTAL 656,040 6,202,219 1,274,537 2,593, ,258 1,791,554 (UNDER) (646,885) (439,562) (190,744) 21,451 (485,463) (238,646) Operating Transfers from Other Funds 638, ,155, TOTAL 638, ,155, AND OTHER USES (8,077) (439,562) 1,964,424 21,451 (485,463) (238,646) FUND BALANCES AT BEGINNING OF YEAR 479,362 5,444, ,077,867 1,187,657 1,868,721 Residual Equity Transfers In ,276 FUND BALANCES AT END OF YEAR $ 471,285 5,004,902 1,964,424 4,099, ,194 1,631,351
5 STATEMENT OF,, AND CHANGES IN FUND BALANCES Page 2 of 2 LIMITED TAX SPECIAL COMMERCIAL GENERAL ASSESSMENT PAPER LEASE LEASE OBLIGATION IMPROVEMENT PURCHASE PURCHASE REFUNDING BONDS BONDS AGREEMENTS AGREEMENTS TOTAL Taxes $ 2,403, ,862,744 Intergovernmental Revenues ,593,850 Charges for Services ,000 Fines and Forfeitures ,493 Interest Revenues 115, , ,482 Miscellaneous Revenues , ,139 Special Assessments Levied 0 266, ,115 TOTAL 2,519, , ,139 14,511,823 Principal Retirement 1,585, , ,000 2,809,610 11,380,721 Interest and Fiscal Charges 547, ,875 28, ,356 7,747,133 TOTAL 2,132, , ,715 3,029,966 19,127,854 (UNDER) 386,543 (53,183) (241,715) (2,727,827) (4,616,031) Operating Transfers from Other Funds ,715 2,727,827 5,763,518 TOTAL ,715 2,727,827 5,763,518 AND OTHER USES 386,543 (53,183) 0 0 1,147,487 FUND BALANCES AT BEGINNING OF YEAR 1,661, , ,535 15,393,747 Residual Equity Transfers In ,276 FUND BALANCES AT END OF YEAR $ 2,047, , ,535 16,542,510
6 COMBINING STATEMENT OF,, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 1 of 4 SALES TAX IMPROVEMENT REVENUE SUBORDINATE LIEN SALES GAS TAX REVENUE BONDS AND REFUNDING BONDS TAX REVENUE BONDS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ Intergovernmental Revenues ,407,221 5,700,505 (706,716) 150, , ,122 Charges for Services Fines and Forfeitures Interest Revenues 15,000 9,155 (5,845) 120,000 62,152 (57,848) 0 90,671 90,671 Miscellaneous Revenues Special Assessments Levied TOTAL 15,000 9,155 (5,845) 6,527,221 5,762,657 (764,564) 150,000 1,083, ,793 Principal Retirement 470, , ,840,000 2,840, , ,000 Interest and Fiscal Charges 188, ,040 2,000 3,616,635 3,362, ,416 1,518,232 1,274, ,695 TOTAL 658, ,040 2,000 6,456,635 6,202, ,416 1,638,232 1,274, ,695 (UNDER) (643,040) (646,885) (3,845) 70,586 (439,562) (510,148) (1,488,232) (190,744) 1,297,488 Operating Transfers from Other Funds 641, ,808 (2,792) ,155,168 2,155,168 0 TOTAL 641, ,808 (2,792) ,155,168 2,155,168 0 AND OTHER USES (1,440) (8,077) (6,637) 70,586 (439,562) (510,148) 666,936 1,964,424 1,297,488 FUND BALANCES AT BEGINNING OF YEAR 459, ,362 20,295 5,215,898 5,444, , Residual Equity Transfers In FUND BALANCES AT END OF YEAR $ 457, ,285 13,658 5,286,484 5,004,902 (281,582) 666,936 1,964,424 1,297,488
7 INING STATEMENT OF,, AND HANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 2 of 4 TOURIST DEVELOPMENT TAX GUARANTEED ENTITLEMENT REFUNDING REVENUE BONDS SERVICE FEE LIMITED REVENUE BONDS REVENUE BONDS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ 2,445,429 2,459,035 13, Intergovernmental Revenues , ,000 (93,851) Charges for Services , , Fines and Forfeitures , ,493 55,493 Interest Revenues 180, ,609 (24,391) 54,000 34,795 (19,205) 50,000 17,415 (32,585) Miscellaneous Revenues Special Assessments Levied TOTAL 2,625,429 2,614,644 (10,785) 294, ,795 (19,205) 1,623,851 1,552,908 (70,943) Principal Retirement 1,205,000 1,205, , , ,310,000 1,310,000 0 Interest and Fiscal Charges 1,392,410 1,388,193 4, , , , ,554 1,261 TOTAL 2,597,410 2,593,193 4, , , ,792,815 1,791,554 1,261 (UNDER) 28,019 21,451 (6,568) (466,259) (485,463) (19,204) (168,964) (238,646) (69,682) Operating Transfers from Other Funds TOTAL AND OTHER USES 28,019 21,451 (6,568) (466,259) (485,463) (19,204) (168,964) (238,646) (69,682) FUND BALANCES AT BEGINNING OF YEAR 4,071,299 4,077,867 6,568 1,180,246 1,187,657 7,411 1,764,462 1,868, ,259 Residual Equity Transfers In ,276 1,276 0 FUND BALANCES AT END OF YEAR $ 4,099,318 4,099, , ,194 (11,793) 1,596,774 1,631,351 34,577
8 INING STATEMENT OF,, AND HANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 3 of 4 LIMITED TAX GENERAL OBLIGATION SPECIAL ASSESSMENT COMMERCIAL PAPER REFUNDING BONDS IMPROVEMENT BONDS LEASE PURCHASE AGREEMENTS VARIANCE VARIANCE VARIANCE FAVORABLE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ 2,376,063 2,403,709 27, Intergovernmental Revenues Charges for Services Fines and Forfeitures Interest Revenues 115, , , ,577 (3,423) Miscellaneous Revenues Special Assessments Levied , ,115 34, TOTAL 2,491,263 2,519,040 27, , ,692 30, Principal Retirement 1,585,000 1,585, , , , ,000 5 Interest and Fiscal Charges 549, ,497 1, , ,875 11,625 53,331 28,715 24,616 TOTAL 2,134,298 2,132,497 1, , ,875 11, , ,715 24,621 (UNDER) 356, ,543 29,578 (95,500) (53,183) 42,317 (266,336) (241,715) 24,621 Operating Transfers from Other Funds , ,715 (24,621) TOTAL , ,715 (24,621) AND OTHER USES 356, ,543 29,578 (95,500) (53,183) 42, FUND BALANCES AT BEGINNING OF YEAR 1,595,877 1,661,233 65, , ,908 33, Residual Equity Transfers In FUND BALANCES AT END OF YEAR $ 1,952,842 2,047,776 94, , ,725 75,
9 INING STATEMENT OF,, AND HANGES IN FUND BALANCES - BUDGET AND ACTUAL Page 4 of 4 LEASE PURCHASE AGREEMENTS TOTAL VARIANCE VARIANCE FAVORABLE FAVORABLE BUDGET ACTUAL (UNFAVORABLE) BUDGET ACTUAL (UNFAVORABLE) Taxes $ ,821,492 4,862,744 41,252 Intergovernmental Revenues ,551,272 7,593,850 42,578 Charges for Services , ,000 0 Fines and Forfeitures , ,493 55,493 Interest Revenues , ,482 (52,518) Miscellaneous Revenues 302, , , ,139 0 Special Assessments Levied , ,115 34,115 TOTAL 302, , ,390,903 14,511, ,920 Principal Retirement 3,371,731 2,809, ,121 12,062,848 11,380, ,127 Interest and Fiscal Charges 244, ,356 24,524 8,315,288 7,747, ,155 TOTAL 3,616,611 3,029, ,645 20,378,136 19,127,854 1,250,282 (UNDER) (3,314,472) (2,727,827) 586,645 (5,987,233) (4,616,031) 1,371,202 Operating Transfers from Other Funds 3,314,472 2,727,827 (586,645) 6,377,576 5,763,518 (614,058) TOTAL 3,314,472 2,727,827 (586,645) 6,377,576 5,763,518 (614,058) AND OTHER USES ,343 1,147, ,144 FUND BALANCES AT BEGINNING OF YEAR 75,535 75, ,927,661 15,393, ,086 Residual Equity Transfers In ,276 1,276 0 FUND BALANCES AT END OF YEAR $ 75,535 75, ,319,280 16,542,510 1,223,230
TOTAL ASSETS $ 467,688 4,760,628 2,298,743 4,127, ,782. Deferred Revenue $ TOTAL LIABILITIES
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited
TOTAL ASSETS $ 479,362 5,444,464 4,077,867 1,187,657 1,868,721 1,745,339 2,018,191 75,535 16,897,136
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited Revenue Bonds, Guaranteed Entitlement
COMBINED FINANCIAL STATEMENTS
COMBINED FINANCIAL STATEMENTS COMBINED BALANCE SHEET - ALL FUND TYPES, ACCOUNT GROUPS AND DISCRETELY PRESENTED COMPONENT UNITS SEPTEMBER 30, 1999 PROPRIETARY GOVERNMENTAL FUND TYPES FUND TYPES SPECIAL
Capital Project Funds
Capital Project Funds Capital Project Funds are established in Thurston County to account for programs acquiring or constructing major capital facilities. Both revenues and expenditures are budgeted in
TOPIC PAGE. Debt Service Funds Limited Tax General Obligation Fund Special Assessment Bond Redemption Fund...
TOPIC PAGE... 164 2007 Limited Tax General Obligation Fund... 165 Special Assessment Bond Redemption Fund... 166 Special Assessment Guaranty Fund... 167-168 163 2017/2018 Budget account for the accumulation
Osceola County, FL. Cash Flow 2014 CAFR pages 36 & 38
Osceola County, FL Osceola County, Florida, Expressway System Senior Lien Revenue Bonds, Series A (Poinciana Parkway Project), $34,765,000; Expressway System Senior Lien Revenue Capital Appreciation Bonds,
PROSECUTING ATTORNEY-BAD CHECK FUND 2018 BUDGETED REVENUE
PROSECUTING ATTORNEYBAD CHECK FUND ED REVENUE ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED RECOMMENDED 2014 2015 2016 2016 2017 Property Taxes $ $ $ $ $ $ Sales Tax Misc. Taxes Licenses & Permits Intergovernmental
KITSAP COUNTY, WASHINGTON
County Roads Taxes: Property $ 16,513,803 $ 16,513,803 $ 16,612,868 $ 99,065 Retail sales & use - - - - Business - - - - Other 30,000 30,000 64,474 34,474 Licenses & Permits 55,700 55,700 74,652 18,952
CITY OF FARGO, NORTH DAKOTA STATEMENT OF NET ASSETS DECEMBER 31, 2006
STATEMENT OF NET ASSETS Governmental Business-type Activities Activities Total ASSETS Cash $ 263,797 $ 1,267,834 $ 1,531,631 Investments 17,862,776 998,958 18,861,734 Equity in pooled cash and investments
EXHIBIT H. (Continued)
GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- BUDGET AND ACTUAL EXHIBIT H Variance Revised Favorable Revenues Budget Actual (Unfavorable) City Taxes Real Estate $ 138,809,023
TAX COLLECTOR 9. POLK COUNTY, FLORIDA FUND BALANCE -
TAX COLLECTOR 9. SPECIAL-PURPOSE BALANCE SHEET GENERAL FUND ASSETS Cash and investments $ 5,601,138 Due from agency fund 317,096 Due from Board of County Commissioners 514,690 Due from other governmental
General Fund Overview. General Fund Summary General Fund Revenues General Fund Expenditures
General Fund Overview General Fund Summary General Fund Revenues General Fund Expenditures 113 GENERAL FUND SUMMARY BEGINNING FUND BALANCE $ 4,973,719 $ 5,515,205 $ 4,170,154 $ 7,012,255 $ 6,202,700 REVENUE
Other Supplemental Schedules For GASB 54
Other Supplemental Schedules For GASB 54 THIS PAGE INTENTIONALLY LEFT BLANK Street Fund 120 Original Final Actual Final Property taxes $ $ $ $ Retail sales & use taxes Intergovernmental 251,801 251,801
Osceola County, FL UPDATED 3/2014
UPDATED 3/2014 Osceola County, FL Tourist Development Tax Revenue Refunding and Improvement Bonds, Series 2012, $74,790,000, Dated: July 31, 2012 Taxable Tourist Development Tax (Fifth Cent) Revenue Bonds
Original Budget Amount. Variance Favorable (Unfavorable) 1000 General
Comparison of ed and Estimated - 1000 General General 1000-101-0000 General Property Tax - Real Estate 1000-303-0000 Cable Franchise Fees 1000-401-0000 Fines 1000-532-0000 Local Government Distribution
Combining Statement of Receipts, Disbursements and Changes in Fund Balances (Cash Basis)
MOTOR VEHICLE LIC. TAX GASOLINE TAX ROAD AND BRIDGE ZONING Fire Operating Road Improvemen t Cash Receipts Property and Other Local Taxes $0 $0 $118,817 $0 $342,124 $244,475 Charges for Services 0 0 0 0
DEBT SERVICE FUNDS. Major Fund
DEBT SERVICE FUNDS These funds account for the retirement of general obligation bonds, certificates of participation (capitalized leases) and other lease-purchase arrangements. The modified accrual basis
ESTIMATED REVENUES, RECOMMENDED APPROPRIATIONS, AND FUND BALANCES - FISCAL YEAR 2019
25 General Health Parks Special Road & Bridge Sewer Convention & Sports Complex Anti-Crime Sales Tax 001 002 003 004 005 007 008 Taxes xto $ 80,928,650 To $ 22,089,180 To $ 14,535,192 To $ 11,369,209 To
FINANCIAL SECTION. Financial Section
FINANCIAL SECTION Financial Section GENERAL PURPOSE FINANCIAL STATEMENTS Silverdale Waterfront Park General Purpose Financial Statements KITSAP COUNTY, WASHINGTON GENERAL PURPOSE FINANCIAL STATEMENTS
CITY OF BRISTOL FY 2018 Approved Operating Budget Percentage of Budget by Fund
CITY OF BRISTOL Approved Operating Percentage of by Fund General Fund 90.85% Capital Projects Fund 3.21% Special Revenue Funds 5.94% ALL FUNDS TOTAL: $211,161,945 Note: The approved 2018 Operating for
CHARLES WILLIAMS, FINANCE DIRECTOR
LICKING COUNTY, OHIO GENERAL PURPOSE FINANCIAL STATEMENTS (Audited) For the Years Ended December 31, 2002 and 2001 CHARLES WILLIAMS, FINANCE DIRECTOR Mayor and Members of City Council City of Pataskala
BASIC FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS COUNTY OF WELD Statement of Net Assets December 31, 2008 Primary Government Governmental Business-type Activities Activities Total Component Units Housing Authority E-911 Authority
EASTLAND COUNTY, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT. September 30, 2016
EASTLAND COUNTY, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT September 30, 2016 EASTLAND COUNTY, TEXAS CONTENTS September 30, 2016 Independent Auditors Report 1 Management s Discussion and
Governmental Activities
Statement of Net Position June 30, 2015 Activities Business-type Activities Total Component Unit Housing and Community Services Agency Assets Current assets Cash and Investments $ 164,721,343 $ 25,551,358
GENERAL FUND. General Fund
GENERAL FUND The County s has been created by the authority of the Revised Code of Washington Chapter 36, Section 33.10. It accounts for all revenues and expenditures which are not accounted for in other
State of New Mexico Village of Cloudcroft Annual Financial Report June 30, 2014
www.acgsw.com State of New Mexico Annual Financial Report June 30, 2014 Alamogordo Albuquerque Carlsbad Clovis Hobbs Roswell Lubbock, TX STATE OF NEW MEXICO VILLAGE OF CLOUDCROFT ANNUAL FINANCIAL REPORT
CITY OF HOLYOKE, MASSACHUSETTS. Annual Financial Statements. For the Year Ended June 30, 2010
CITY OF HOLYOKE, MASSACHUSETTS Annual Financial Statements For the Year Ended June 30, 2010 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS:
CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2008
COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2008 ASSETS TORT GENERAL LIABILITY TOTALS Cash and pooled cash investments $ 10,936,777 $ --- $ 10,936,777 Taxes receivable 49,564,325
CITY OF HOLYOKE, MASSACHUSETTS. Annual Financial Statements. For the Year Ended June 30, 2011
CITY OF HOLYOKE, MASSACHUSETTS Annual Financial Statements For the Year Ended June 30, 2011 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS:
CITY OF PATASKALA LICKING COUNTY REGULAR AUDIT
CITY OF PATASKALA LICKING COUNTY REGULAR AUDIT YEAR ENDED DECEMBER 31, 1999 CITY OF PATASKALA LICKING COUNTY TABLE OF CONTENTS TITLE PAGE Report of Independent Accountants... 1 General Purpose Financial
This page intentionally left blank
Financial Section This page intentionally left blank General Purpose Financial Statements COMBINED BALANCE SHEET ALL FUND TYPES, ACCOUNT GROUPS AND DISCRETELY PRESENTED COMPONENT UNIT June 30, 2002 Proprietary
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE BEACH ST. AUGUSTINE BEACH, FLORIDA SEPTEMBER 30, 2013
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE BEACH ST. AUGUSTINE BEACH, FLORIDA SEPTEMBER 30, 2013 FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE
Internal Audit. Sonoma County. Financial Statement Audit: Cazadero Community Services District Annual Report
Auditor Controller Treasurer Tax Collector Internal Audit Sonoma County Financial Statement Audit: Cazadero Community Services District Annual Report i For the Period Audit No: 3075 June 10, 2013 Audit
OFFICE OF JOE G. TEDDER, CFC Tax Collector for Polk County, Florida
OFFICE OF JOE G. TEDDER, CFC Tax Collector for Polk County, Florida The Guiding Principles are our organization s beliefs. They help us understand: MISSION What we do VISION Where we are going SHARED VALUES
GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
BUDGET SUMMARY FOR WASHOE COUNTY SCHEDULE S-1 PROPRIETARY ESTIMATED FUNDS ACTUAL PRIOR CURRENT BUDGET BUDGET (MEMO ONLY) REVENUES YEAR 6/30/2011 YEAR 6/30/2012 YEAR 6/30/2013 YEAR 6/30/2013 COLUMNS 3+4
CITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS. Including Independent Auditor s Report. As of and for the year ended December 31, 2017
CITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS Including Independent Auditor s Report As of and for the year ended Johnson Block and Company, Inc. Certified Public Accountants 2500 Business Park
Accounting for Governmental & Nonprofit Entities
Accounting for Governmental & Nonprofit Entities 17/e JACQUELINE L. RECK SUZANNE L. LOWENSOHN Copyright 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 28,910,771 $ 19,469,062 $ 2,460,350 Taxes receivable 58,841,748
SPARTANBURG COUNTY SCHOOL DISTRICT FIVE DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2014 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30,
TOWN OF LINN ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2008
TOWN OF LINN ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2008 TOWN OF LINN TABLE OF CONTENTS For the Year Ended December 31, 2008 Page Independent Auditor s Report 1-2 Basic Financial Statements:
STATE OF NEW MEXICO CIBOLA COUNTY FINANCIAL STATEMENT WITH INDEPENDENT AUDITORS REPORT THEREON FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Harshwal & Company LLP Certified Public Accountants 6739 Academy Road NE, Suite 130 Albuquerque, NM 87109 (505) 814-1201 FINANCIAL STATEMENT WITH INDEPENDENT AUDITORS REPORT THEREON FOR THE FISCAL YEAR
Fruitland Township Muskegon County, Michigan
Muskegon County, Michigan REPORT ON FINANCIAL STATEMENTS (with required supplementary information) March 31, 2017 TABLE OF CONTENTS Independent Auditor s Report... 1 Management s Discussion and Analysis...
Nonmajor Governmental Funds
Nonmajor Governmental Funds Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Special Programs Fund
AUBURN TOWNSHIP, GEAUGA COUNTY
AUBURN TOWNSHIP, GEAUGA COUNTY Combined Statement of Receipts, Disbursements and Changes in Fund Balances (Cash Basis) All Governmental Fund Types 2/19/2018 5:27:55 PM UAN v2018.1 General Special Revenue
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE BEACH ST. AUGUSTINE BEACH, FLORIDA SEPTEMBER 30, 2016
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE BEACH ST. AUGUSTINE BEACH, FLORIDA SEPTEMBER 30, 2016 FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORTS CITY OF ST. AUGUSTINE
CITY OF HOLYOKE, MASSACHUSETTS. Annual Financial Statements. For the Year Ended June 30, 2009
CITY OF HOLYOKE, MASSACHUSETTS Annual Financial Statements For the Year Ended June 30, 2009 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS:
King County Fire Protection District No. 27
Financial Statements Audit Report King County Fire Protection District No. 27 For the period January 1, 2015 through December 31, 2017 Published November 5, 2018 Report No. 1022490 Office of the Washington
CITY OF MIDDLETON Middleton, Wisconsin
Middleton, Wisconsin FINANCIAL STATEMENTS December 31,2000 TABLE OF CONTENTS December 31, 2000 Independent Auditors' Report General Purpose Financial Statements Combined Balance Sheet - All Fund Types
CITY OF ALTURAS ALTURAS, CALIFORNIA BASIC FINANCIAL STATEMENTS
CITY OF ALTURAS ALTURAS, CALIFORNIA BASIC FINANCIAL STATEMENTS JUNE 30, 2016 TABLE OF CONTENTS PAGE Independent Auditors Report 1-2 Management s Discussion and Analysis 3-10 Basic Financial Statements:
VILLAGE OF WEST BARABOO, WISCONSIN FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT. Year Ended December 31, 2011
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT Year Ended December 31, 2011 Johnson Block & Company, Inc. Certified Public Accountants 1315 Bad Axe Court; P.O. Box 271 Viroqua, Wisconsin 54665
MESA COUNTY PUBLIC LIBRARY DISTRICT FINANCIAL STATEMENTS INDEPENDENT AUDITOR S REPORT. December 31, 2017
FINANCIAL STATEMENTS & INDEPENDENT AUDITOR S REPORT December 31, 2017 TABLE OF CONTENTS Independent Auditor s Report 1 Management s Discussion and Analysis 3 Basic Financial Statements Government-Wide
CITY OF LAFAYETTE, OREGON ANNUAL FINANCIAL REPORT Year Ended June 30, 2018
ANNUAL FINANCIAL REPORT Year Ended June 30, 2018 CITY OFFICIALS JUNE 30, 2018 Mayor Chris Pagella Council Members Marie Sproul, President Chris Harper David Sword Stan Kosmicki G. Douglas Cook Wade Witherspoon
The Town of Summerdale Summerdale, Alabama
The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2012 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 24,534,410 $ 1,846,644 $ 482,630 Taxes receivable 57,786,569 29,876,286
April 2017 Monthly Financial Report
GENERAL FUND OVERVIEW BTD Projection BTD Actuals BTD BTD % $450,269,075 $66,422,072 $68,580,838 $2,158,767 3.3% Expenditures $472,660,335 $71,585,978 $65,455,323 $6,130,655 8.6% Revenue Over Expenditure
THOMASVILLE CITY SCHOOLS (CITY)
THOMASVILLE CITY SCHOOLS (CITY) CITY OF THOMASVILLE Employees, Employee Relations, and Labor Organizations of the City For Fiscal Year 2012 (Series 2012 only) The City of Thomasville has approximately
DRAFT LEYDEN ROCK METROPOLITAN DISTRICT NO. 10 FINANCIAL STATEMENTS JUNE 30, 2017
FINANCIAL STATEMENTS JUNE 30, 2017 Special Debt Service Capital General Revenue Projects Total ASSETS Cash - Checking 502,121 450,761 16,731 2,044 971,657 UMB - 2016A Bond Fund - - 856,674-856,674 UMB
Daytona Beach, FL, City of
Daytona Beach, FL, City of 1 City of Daytona Beach, Florida General Obligation Refunding Bonds, Series 2012, $18,810,000 Dated: May 15, 2012 2 City of Daytona Beach, Florida Capital Improvement Revenue
Errol By The Sea Condominium Association, Inc. New Smyrna Beach, Florida
Errol By The Sea Condominium Association, Inc. Financial Statements and Independent Auditors Report For the Year Ended December 31, 2015 1 This Page Intentionally Left Blank. 2 TABLE OF CONTENTS FINANCIAL
TOTAL ASSETS 99,436, ,019, ,456,247
CITY OF CHASKA, MINNESOTA STATEMENT OF NET ASSETS DECEMBER 31, 2006 ASSETS GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL Cash And Investments $ 17,458,936 $ 5,691,074 $ 23,150,010 Receivables:
Schell-Vista Fire Protection District. Annual Report For the Fiscal Year Ended June 30, 2009
Annual Report For the Fiscal Year Ended Annual Report For the Fiscal Year Ended Table of Contents Auditor-Controller s Report Page Basic Financial Statements: Government-wide Financial Statements: Statement
Daytona Beach, FL, City of
Daytona Beach, FL, City of 1 City of Daytona Beach, Florida General Obligation Refunding Bonds,, $18,810,000 Dated: May 15, 2012 2 City of Daytona Beach, Florida Capital Improvement Revenue Bonds, Series
LEYDEN ROCK METROPOLITAN DISTRICT NO. 10 FINANCIAL STATEMENTS JUNE 30, 2017
FINANCIAL STATEMENTS JUNE 30, 2017 BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2017 ASSETS Cash Checking UMB 2016A Bond Fund UMB 2016A Debt Service Reserve Fund UMB 2016A Surplus Fund TOTAL ASSETS Debt Service
OFFICE OF JOE G. TEDDER, CFC Tax Collector for Polk County, Florida
OFFICE OF JOE G. TEDDER, CFC Tax Collector for Polk County, Florida ANNUAL REPORT For Year Ended September 30, 2011 OUR MISSION We are working to earn the public's trust and confidence by providing the
Town of Golden Beach, Florida. Basic Financial Statements For the Year Ended September 30, 2018
Basic Financial Statements For the Year Ended Basic Financial Statements For the Year Ended Independent Auditor s Report 1 2 Management's Discussion and Analysis (Not Covered by Independent Auditor s Report)
CARBON COUNTY SCHOOL DISTRICT #2 INCOME STATEMENT AS OF July 31, 2017
INCOME STATEMENT AS OF July 31, 2017 DISTRICT REVENUE July17 Year to Date 01 000 81111 SPECIAL DISTRICT TAX 23,552.85 23,552.85 01 000 81120 MOTOR VEHICLE TAX 01 000 81130 CAR COMPANY TAX 30,405.40 30,405.40
BASIC FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS 29 City of Grand Junction STATEMENT OF NET POSITION December 31, 2017 Component Primary Government Unit Governmental Activities Business-type Activities Total Downtown Development
Falcon Highlands Metropolitan District Financial Statement Variances December 31, 2017
Falcon Highlands Metropolitan District Financial Statement Variances December 31, 2017 11 Accounts Receivable as of 12/31/17 totals $42,049 with past due amounts of: Over 90 days - $2,031 made up of 11
Pierce County Fire Protection District No. 3 (West Pierce Fire and Rescue)
Financial Statements Audit Report Pierce County Fire Protection District No. 3 (West Pierce Fire and Rescue) For the period January 1, 2017 through December 31, 2017 Published October 25, 2018 Report No.
City of Bonney Lake Statement of Net Assets December 31, Governmental Activities
City of Bonney Lake Statement of Net Assets December 31, 2011 Primary Government Governmental Activities Business-type Activities ASSETS Cash and cash equivalents $ 18,652,693 $ 22,680,890 $ 41,333,583
AUDITED FINANCIAL STATEMENTS
VILLAGE OF JACKSON AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2016 James R. Frechette CERTIFIED PUBLIC ACCOUNTANT TABLE OF CONTENTS Table of Contents Page Independent Auditor s Report 1-2 Basic Financial
NORWICH TOWNSHIP FRANKLIN COUNTY REGULAR AUDIT
REGULAR AUDIT FOR THE YEAR ENDED DECEMBER 31, 2015 FOR THE YEAR ENDED DECEMBER 31, 2015 TABLE OF CONTENTS TITLE PAGE Independent Auditor s Report... 1 Combined Statement of Cash Receipts, Cash Disbursements,
OVERVIEW OF BUDGETED RESOURCES
OVERVIEW OF BUDGETED RESOURCES O V E R V I E W O F B U D G E T E D R E S O U R C E S SUMMARY OF MAJOR REVENUES, EXPENDITURES AND OTHER FINANCING SOURCES/USES Budgeted July 1, 2012 through June 30, 2013
Community. Services District. Financial Statements Year Ended June 30, 2011 (with independent Auditors Report Thereon)
Community Services District City of Moreno Valley, C alifornia Financial Statements Year Ended June 30, 2011 (with independent Auditors Report Thereon) CITY OF MORENO VALLEY, CALIFORNIA COMMUNITY SERVICES
SONOMA RESOURCE CONSERVATION DISTRICT
SONOMA RESOURCE CONSERVATION DISTRICT FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2017 AND 2016 TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1-2 MANAGEMENT S DISCUSSION AND ANALYSIS 3-9 FINANCIAL
Interim Financial Report
CITY OF RYE, NEW YORK Interim Financial Report Six Months Ended June 30, 2018 Joseph Fazzino July 26, 2018 Joseph S. Fazzino, Jr. 1051 Boston Post Road Rye, New York 10580 CITY OF RYE Department of Finance
Internal Audit. Sonoma County. Auditor Controller Treasurer Tax Collector
Auditor Controller Treasurer Tax Collector Internal Audit Sonoma County Financial Statement Audit: Russian River Recreation and Park District Annual Report For the Fiscal Year Ended Audit No: 3425 Report
OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE
OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trust that are legally restricted to expenditures for specific
Overoaks Community Development District ANNUAL FINANCIAL REPORT. September 30, 2017
ANNUAL FINANCIAL REPORT September 30, 2017 ANNUAL FINANCIAL REPORT Fiscal Year Ended September 30, 2017 TABLE OF CONTENTS FINANCIAL SECTION Page Number REPORT OF INDEPENDENT AUDITORS 1-2 MANAGEMENT S DISCUSSION
Green Valley Cemetery District. Annual Report For the Fiscal Years Ended June 30, 2009 and 2008
Annual Report For the Fiscal Years Ended June 30, 2009 and 2008 Annual Report For the Fiscal Years Ended June 30, 2009 and 2008 Table of Contents Page Auditor-Controller s Report Management s Discussion
LIBERTY COUNTY, TEXAS ROAD & BRIDGE FUND BUDGET FYE SEPTEMBER 30,201 9 FY 2017
ROAD & BRIDGE FUND FYE SEPTEMBER 30,201 9 SUMMARY Proposed Budget REVENUES Taxes lntergovemmenta I fees Fines Miscellaneous Fund Balance Transfer from Other funds TOTAL REVENUES Road & Bridge # 1 Road
PLATTENBURG Certified Public Accountants
Financial Statements December 31, 2013 and 2012 PLATTENBURG Certified Public Accountants Board of Trustees Colerain Township 4200 Springdale Road Colerain, OH 45251 We have reviewed the Independent Auditor
Record the sum of the amounts from line 11 and line 41 on the sheriff s settlement at June 30, 2015 (Ending Taxes Receivable plus Ending Balances)
Property Taxes YearEnd Entries Fiscal Year 2015 In accordance with generally accepted accounting principles, property taxes are recognized as revenue in the year for which they are levied. They should
TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2012
Financial Statements and Independent Auditor's Report June 30, 2012 Table of Contents Page Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government-Wide
CITY OF THIEF RIVER FALLS, MINNESOTA COMBINING BALANCE SHEET Exhibit B-1 NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013
COMBINING BALANCE SHEET Exhibit B-1 NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013 ASSETS Special Debt Capital Total Nonmajor Revenue Service Project Governmental Funds Funds Funds Funds Exhibit B-3 Exhibit
LIBRARY JOINT POWERS AUTHORITY OF SANTA CLARA COUNTY (A Component Unit of the County of Santa Clara, California)
(A Component Unit of the County of Santa Clara, California) Independent Auditor s Reports, Management s Discussion and Analysis, Basic Financial Statements, and Required Supplementary Information Table
LEE COUNTY, GEORGIA. Report Of Independent Certified Public Accountants In Accordance With The Single Audit Act And Government Auditing Standards
LEE COUNTY, GEORGIA Report Of Independent Certified Public Accountants In Accordance With The Single Audit Act And Government Auditing Standards For the year ended June 30, 2011 Geer & Associates Certified
VILLAGE OF KIRKERSVILLE LICKING COUNTY, OHIO
Financial Statements (Audited) For The Years Ended December 31, 2005 and 2004 JOHNNY ADKINS, FISCAL OFFICER Village Council Village of Kirkersville 220 E. Main St. Kirkersville, OH 43033 We have reviewed
Russian River Recreation and Park District Annual Report. For the Fiscal Year Ended June 30, 2017
Annual Report For the Fiscal Year Ended Table of Contents Russian River Recreation and Park District Annual Report For the Fiscal Year Ended Page Auditor-Controller s Report Management s Discussion and
FARR WEST CITY Tentative Revised Budget
GENERAL FUND - SUMMARY REVENUES GENERAL FUND Taxes $ 1,263,000 $ 1,216,000 $ 1,217,000 $ 1,030,324 $ 986,005 Licenses & Permits 250,000 153,000 258,000 156,518 99,662 Intergovernmental Revenues 198,000
CITY OF SULLIVAN CITY AUDITED ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2016
CITY OF SULLIVAN CITY AUDITED ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2016 City of Sullivan City Annual Financial Report For the Year Ended September 30, 2016 Table of Contents Page Principal
County of Lackawanna, Pennsylvania
Financial Statements and Supplementary Information Table of Contents Independent Auditors Report 1 Management s Discussion and Analysis (Unaudited) 4 Financial Statements Statement of Net Position 14 Statement
TOWN OF LINN ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2017
TOWN OF LINN ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2017 TOWN OF LINN TABLE OF CONTENTS For the Year Ended December 31, 2017 Page Independent Auditor s Report 1-2 Basic Financial Statements:
Debt Service Funds. Thurston County Washington 2000
Debt Service Funds Debt Service Funds track the accumulation of resources for the payment of general long-term debt, principal, interest, and related costs that apply to governmental fund operations. Principal
TOWN OF SOUTH PALM BEACH, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2009 PREPARED BY FINANCE DEPARTMENT TABLE OF CONTENTS Introductory Section Letter of Transmittal... i-iv Organizational Chart...v Certificate
FLORIDA REPORT COUNCIL MAYOR CITY BMC R 30, 2014 RICK DWYER TERS NC.
CITY OF DEBARY, FLORIDA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER R 30, 2014 CITY COUNCIL CHRIS CARSON, INTERIM MAYOR DAN HUNT, VICE MAYOR RICK DWYER LITA HANDY-PETH TERS SID VIHLEN,
DEBT SERVICE BUDGET. This section is organized in the following manner: Page. Debt Service Budget 6-1. Debt Service Budget Fund Summary 6-2
DEBT SERVICE BUDGET Local governments traditionally issue debt to pay for capital projects for several reasons. First, the cost of these projects is normally too high to absorb into an annual budget. Second,
Falcon Highlands Metropolitan District Financial Statement Variances March 31, 2018
Falcon Highlands Metropolitan District Financial Statement Variances March 31, 2018 9 Accounts Receivable as of 03/31/18 totals $35,373 with past due amounts of: Over 90 days - $2,956 made up of 13 customers
ELKO COUNTY, NEVADA JUNE 30,2010
, NEVADA JUNE 30,2010 JUNE 30,2010 TABLE OF CONTENTS Page No. FINANCIAL SECTION Independent Auditor's Report: On Financial Statements and Supplementary Data 1 Management's Discussion and Analysis (Required
City of Clearwater Wright County, Minnesota. Financial Statements. December 31, 2018
Wright County, Minnesota Financial Statements December 31, 2018 Table of Contents Elected Officials and Administration 1 Independent Auditor's Report 2 Regulatory Basis Financial Statements Statement of