Vulcan County 2017 SUPPLEMENTARY FINAL BUDGET INFORMATION

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1 Vulcan County 217 SUPPLEMENTARY FINAL BUDGET INFORMATION

2 VULCAN COUNTY 3 YEAR OPERATING BUDGET SUMMARY AND ANNUAL COMPARATIVE ANALYSIS 2:44 PM 4/12/217 Function 1 General Municipal 11 Legislative Services 12 General Administration 19 Elections, Referendums & Census 2 Protective Services 3 Transportation Services 4 Environment Treatment Services 5 Public Health & Social Services 6 Development Services 62 Agricultural Services 7 Recreation & Cultural Services 8 Fiscal Services TOTALS Action 216 Budget w/ Amortization Removed Budget 217 Budget w/ Amortization Removed Budget 218 Budget w/ Amortization Removed Budget 219 Budget w/ Amortization Removed Revenues (14,484,599) (13,471,362) (13,471,362) (13,37,225) (13,37,225) (13,37,225) (13,37,225) Expenses 94,3 464, , , , , ,781 Net (13,58,299) (13,6,693) (13,6,693) (12,949,444) (12,949,444) (12,949,444) (12,949,444) Revenues (5,) Expenses 363, , , , ,882 35, 35, Net 313, , , , ,882 35, 35, Revenues (344,273) (177,352) (177,352) (129,25) (129,25) (13,645) (13,645) Expenses 1,815,566 1,759,956 1,67,129 1,648,956 1,556,883 1,667,737 1,573,362 Net 1,471,293 1,582,64 1,492,777 1,519,931 1,427,858 1,537,91 1,442,717 Revenues Expenses 14,85 14,85 Net 14,85 14,85 Revenues (1,983,924) (1,862,379) (1,862,379) (1,774,98) (1,774,98) (1,769,729) (1,769,729) Expenses 3,55,743 4,63,53 3,68,85 3,977,96 3,51,265 4,2,377 3,523,876 Net 1,566,819 2,21,151 1,745,76 2,22,116 1,735,285 2,232,648 1,754,146 Revenues (2,997,8) (2,859,382) (2,859,382) (872,344) (872,344) (88,66) (88,66) Expenses 11,799,46 14,343,34 1,674,128 12,74,618 8,979,713 13,1,11 9,146,173 Net 9,367,99 11,483,922 7,814,746 11,868,274 8,17,369 12,121,35 8,266,17 Revenues (59,53) (625,527) (625,527) (631,187) (631,187) (631,342) (631,342) Expenses 654, , , , ,72 736, ,93 Net 63,657 19,634 95,828 14,667 9,516 15,93 9,588 Revenues (56,47) (56,47) (56,47) (56,47) (56,47) (56,47) (56,47) Expenses 293, , ,695 36,445 36, ,7 352,7 Net 236, , ,288 34,38 34,38 295, ,663 Revenues (532,12) (32,2) (32,2) (32,2) (32,2) (32,2) (32,2) Expenses 919, ,4 815,4 765, , , ,553 Net 387, ,84 494,84 445, , , ,353 Revenues (43,962) (419,41) (419,41) (38,95) (38,95) (38,95) (38,95) Expenses 858, , , , ,919 84, ,658 Net 454, , , , , ,21 459,78 Revenues (473,713) (499,57) (499,57) (424,351) (424,351) (425,945) (425,945) Expenses 755, ,68 778,68 658,73 658,73 659, ,647 Net 281, , , , , ,72 233,72 Revenues (4,16,22) (3,969,533) (3,969,533) (3,969,538) (3,969,538) (3,969,538) (3,969,538) Expenses 4,16,296 3,969,585 3,969,585 3,969,585 3,969,585 3,969,585 3,969,585 Net Revenues (25,932,72) (24,261,6) (24,261,6) (21,794,26) (21,794,26) (21,8,47) (21,8,47) Expenses 25,93,872 28,589,256 24,261,6 26,385,418 21,98,99 26,719,256 22,24,634 Net (1,848) 4,328,196 4,591, ,73 4,919,29 44,587 * Pre Audit & Year End ( Surplus) / Deficit 186,73 44,587 Transfers

3 2:41 PM 4/12/217 VULCAN COUNTY CAPITAL BUDGET SUMMARY AND ANNUAL COMPARATIVE ANALYSIS Function Action Budget 216 Budget General Municipal 11 Legislative Services 12 General Administration Revenues Expenses Net Revenues Expenses Net Revenues (139,) (73,53) Expenses 139, 73,53 Net 19 Elections, Referendums & Census Revenues Expenses Net 2 Protective Services Revenues (1,533,5) (2,98,814) Expenses 1,533,5 2,98,814 Net 3 Transportation Services Revenues (5,964,537) (7,377,76) Expenses 5,964,537 7,377,76 Net 4 Environment Treatment Services 5 Public Health & Social Services 6 Development Services 62 Agricultural Services 7 Recreation & Cultural Services 8 Fiscal Services Revenues (25,39) Expenses 25,39 Net Revenues (2,46,224) (915,269) Expenses 2,46, ,269 Net Revenues Expenses Net Revenues (71,) (47,) Expenses 71, 47, Net Revenues Expenses Net Revenues Expenses Net Revenues (9,754,261) (1,717,15) TOTALS Expenses 9,754,261 1,717,15 Net * Pre Audit and Year End Transfers

4 4/12/217 2:45 PM VULCAN COUNTY 217 OPERATING BUDGET SUMMARY BY ACTIVITY OPERATING REVENUES OPERATING Municipal Property Taxes & Levies 14,596,464 Grants in Lieu of Taxes 16,5 Sales to Other Governments 52,6 Sale of Goods & Services 236,365 Fees, Fines, Leases, etc. 1,61,968 Sale of Assets Unconditional Grants Conditional Grants 625,159 Reserve and Inter Fund Transfers 3,112,47 School & Senior's Foundation Property Taxes 4,19,533 24,261,6 OPERATING EXPENSES Wages, Benefits & Training 6,786,89 Contracted Services 3,13,64 Materials, Goods, Supplies & Utilities 4,488,89 Transfers Out, School & Senior's Requisitions 3,969,585 Transfers to Boards, Reserves & Capital 5,912,91 24,261,6 Total Budgeted Operating Surplus () 217 Operating Revenues Sales & User Fees, 1,89,933, 8% Grants, 625,159, 3% Municipal Non Residential Taxes, 9,75,5, 37% Reserves & Internal Transfers, 3,112,47, 13% Municipal Farmland Taxes, 2,389,771, 1% School & Seniors Foundation Taxes, 3,969,533, 16% Municipal Residential Taxes, 3,198,188, 13%

5 4/12/217 2:45 PM 217 Operating Expenses by Function Public Utilities, 721,355, 3% Health & Social Services, 383,695, 2% Planning & Development, 815,4, 3% Transportation, 1,674,128, 44% School & Senior's Foundation Requisitions, 3,969,585, 16% Agricultural Services, 798,326, 3% Recreation & Culture, 778,68, 3% Emergency & Protective Services, 3,68,85, 15% Legislative, 377,44, 2% General, 464,669, 2% Administration, 1,67,129, 7% 217 Operating Expenses by Type Materials, Goods, Supplies & Utilities, 4,488,89, 19% Transfers Out, School & Senior's Requisitions, 3,969,585, 16% Contracted Services, 3,13,64, 13% Transfers to Boards, Reserves & Capital, 5,912,91, 24% Wages, Benefits & Training, 6,786,89, 28%

6 4/12/217 2:45 PM VULCAN COUNTY 217 CAPITAL BUDGET SUMMARY BY ACTIVITY CAPITAL REVENUES CAPITAL Special Levies Borrowing & Long Term Leases Investment & Insurance Proceeds Sale of Assets 64, Conditional Grants and Contributions 3,25,761 Reserve and Inter Fund Transfers 7,42,389 1,717,15 CAPITAL EXPENSES Land Purchases Engineered Structures 6,5,938 Buildings 387,675 Equipment 1,42,93 Land for Own Use Vehicles 1,457,339 Improvements to Land 3, Transfers to Reserves & Operating Budget 92,269 1,717, Capital Revenues Reserves & Internal Transfers, 7,42,389, 69% Borrowing,, % Sale of Assets, 64,, 1% Grants and Contributions, 3,25,761, 3%

7 4/12/217 2:45 PM 217 Capital Expenses by Function Agricultural Services, 47,, % Public Health, 915,269, 9% Transportation, 7,377,76, 7% Emergency & Protective Services, 2,98,814, 2% Legislative & Administration, 73,53, 1% 217 Capital Expenses by Type Buildings, 387,675, 4% Equipment, 1,42,93, 13% Land for Own Use,, % Vehicles, 1,457,339, 14% Improvements to Land, 3,, % Engineered Structures, 6,5,938, 61% Transfers to Reserves & Operating Budget, 92,269, 8% Land Purchases,, %

8 4/12/217 2:47 PM VULCAN COUNTY OPERATING REVENUES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Revenue 1 Property Taxes & Levies 111 Taxes Residential 3,885,335 3,774, , Taxes Commercial 1,247,966 1,124,32 123, Taxes Industrial 114 Taxes Farmland 2,682,987 2,548,14 134, Taxes Machinery & Equipment 1,133,669 1,183,4 49, Taxes Linear 8,42,354 9,792,962 1,372, Taxes Railway 118 Taxes Supplementary 119 Taxes Application of over/under levy 5, 5, 12 Local Improvement Levy Roads 122 Local Improvvement Levy Water 124 Local Improvement Levy Sewer 128 Special Tax Levy Water 11,425 11, Fire Area Levy Carmangay 116,241 86,698 29, Fire Area Levy Champion 124,449 76,634 47, Fire Area Levy Lomond 12,49 12,183 18, Fire Area Levy Milo 77,814 63,894 13, Fire Area Levy Vulcan 96,878 21,189 75, Fire Area Levy Northwest 122, ,181 5, Fire Area Levy Linear 235,44 269,76 34, Recreation Area Levy Carmangay 5,978 5, Recreation Area Levy Champion 46,625 55,416 8, Recreation Area Levy Lomond 46,43 32,699 13, Recreation Area Levy Milo 55,689 28,814 26, Recreation Area Levy Vulcan 146, ,39 5, Recreation Area Levy Northwest 2,967 5,172 2, Recreation Area Levy Linear 92,887 16,596 13,79 2 Grants in Lieu of Taxes 233 Federal Commercial 11, 11, 241 Provincial Residential Provincial Farmland 5, 5, 243 Provincial Commercial 3 Sales to Other Governments 34 Provincial Page 1 of 3

9 4/12/217 2:47 PM VULCAN COUNTY OPERATING REVENUES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Revenue 35 Other Local Governments 52,6 58,6 6, 4 Sales of Goods & Services 411 Tax Certificates & Title Information 1, 8,5 1,5 412 Compliance Certificates 1,5 1,5 413 Maps & Printed Materials 3,5 3,5 415 Materials & Supplies 217,865 22,865 15, 416 Driveway Maintenance Agreements 3,5 3,5 417 Oil & Gas Royalties 419 Waste Collection 5 Other Revenues from Own Sources 511 Penalties Current Taxes 5, 5, 512 Penalties Arrears Taxes 5, 5, 513 Penalties on Accounts Receiveable Costs & Recovery Charges 176,66 151,91 24, Development Permits 12, 12, 522 Area Structure Plan Fees 523 Subdivision Fees 1,8 1, Land Use Bylaw Amendment Fees 2, 1, 1, 525 Road Closure Fees 1, 1, 526 Safety Codes Fees 45, 45, 527 Road Access & Crossing Fees 7, 7, Oil & Gas Well Drilling Fees & Mineral Leases 55, 55, 529 Program Fees 15,961 15, Community Aggregate Levy 12, 12, 531 Bylaw Fines 1,5 1,5 532 Provincial Statute Fines 2, 1, 1, 533 Other Fines 541 Road Weight Allowance Fees 9,2 9,2 544 Gas Distribution Franchise Fee 545 Electrical Distribution Franchise Fee 551 Interest on Investments 38, 38, 552 Interest on Loans and Advances 6,236 6, Dividends 7, 3,5 3,5 561 Building Rentals 35,29 35, Surface Rights & R.O.W. Leases 25, 25, 563 Grazing Leases 1, 1, 581 Land Sales 591 Donations & Gifts 592 Equipment Rentals & Leases 7, 7, 593 Government or Agency Contributions 69,82 82,24 12,942 Page 2 of 3

10 4/12/217 2:47 PM VULCAN COUNTY OPERATING REVENUES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Revenue 6 Sale of Assets 63 Equipment 64 Land 65 Vehicles 7 Unconditional Grants 731 Federal 741 Provincial 8 Conditional Grants 831 Federal Infrastrucutre 832 Federal JEPP 834 Federal Other 21,854 21, Provincial ACP (Collaboration) 33, 52,3 19,3 841 Provincial MSI Operating 185,94 239,38 53, Provincial MSI Capital 843 Provincial Intern Program 845 Provincial Training 1,8 1,8 849 Provincial Other Operating 193,565 55, , Provincial Other Capital 9 Transfers 92 From Operating Reserves 2,557,3 3,26,996 73, From Operating Function 94 From Capital Reserves 153, ,223 24, From Capital Function 8,5 8,5 97 From Other Operating Function 41, ,817 31, From Other Capital Function 99 From Debenture Funds TOTALS 24,261,6 25,932,72 1,671,66 Page 3 of 3

11 4/12/217 2:47 PM VULCAN COUNTY OPERATING EXPENSES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Expense 1 Salaries, Wages, Per Diems, Benefits, Training 11 Salaries & Wages Permanent 4,24,841 4,224,71 16, Overtime Permanent 234,22 211,24 23, Salaries & Wages Seasonal 546,456 71, , Overtime Seasonal 99, ,488 49,62 13 Health Benefit Programs 1,131,643 1,342, , Sick Leave Accrual 135 W.C.B. 83,39 115,661 32, Vacation Accrual 14 Education & Training 141,7 15,345 8, Auto & Moving Allowances 3, 3, 142 Tool Allowance 8, 8, 143 Clothing & Boot Allowance 33,5 22,3 11,2 15 Per Diems/Honourariums 119,82 75,848 43, Division 1 19,25 17,75 1,5 152 Division 2 2,5 29,75 9, Division 3 34,22 29,97 4, Division 4 2, 19, Division 5 18,25 17, Division 6 18,75 18, Division 7 16,5 18, 1,5 158 Division Division 9 2 Contracted & General Services 211 Travel & Subsistence 12,958 19,15 6, Registrations 48,697 36,35 12, Memberships 69,787 7, Freight 24,975 28,1 3, Postage 19,53 19, Telecommunications 83,43 81,426 2,4 221 Advertising 29,225 3, Printing & Publishing 13,2 11,82 1,2 223 Subscriptions 9,563 12,45 2, Audit Fees 22, 22, 232 Legal Services 21,6 134,9 75,7 233 Engineering Services 37,245 38,81 1, Doctor Retention Program 13, 13, 236 Education Fees 238 Contracted Services 36, ,634 9,9 Page 1 of 4

12 4/12/217 2:47 PM VULCAN COUNTY OPERATING EXPENSES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Expense 239 Consulting & Professional Services 5, , , Building Repairs & Maintenance 118, ,75 29, Equipment Repairs & Maintenance 25,66 333,639 83, Vehicle Repairs & Maintenance 162, ,391 35, Road Repairs & Maintenance 332, ,277 56, Railway Crossing Maintenance 3,68 4, Building Leases & Rentals 18,5 18, Equipment Leases & Rentals 87,585 9,245 2, Vehicle Leases & Rentals 17,8 16,8 1, 27 Bonds 271 Licenses 7,915 8, Damages & Deductible Costs 243,5 341,5 98, Insurance 166, ,262 4, Permits Property Taxes & Levies 17,25 17,25 29 Contingency Fund 7, 7, 5 Material, Goods, Supplies & Utilities 51 Parts & Supplies 153,66 164,55 1, Stationery 22,725 26,625 3,9 512 I.T. Hardware 5,81 61,486 1, I.T. Software 17, ,2 61, Service Awards 12, 12, Safety Awards 6,15 6, Promotional Materials & Events 35,75 37,8 2,5 52 Fuel & Propane 68,45 9,6 22, Diesel 1,127,991 1,273, , Batteries 13,311 13, Tires 172, ,61 19, Oil & Lubricants 8,85 79, Consumable Tools 12,91 33,3 2,39 53 Gravel, Pit Run, Rip Rap 1,82,839 1,294,26 526, Sand 14, 14, 532 Soil & Fill Material 533 Concrete 1, 1, Page 2 of 4

13 4/12/217 2:47 PM VULCAN COUNTY OPERATING EXPENSES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Expense 534 Asphalt 535 Pesticides 32,7 27,7 5, 536 Herbicides 126,5 128,5 2, 537 Seed & Mulch 1,5 1,5 538 Lumber 5,5 6, 5 54 Power 12, ,325 3, Natural Gas 47,425 49,725 2,3 542 Water 4,745 4, Sewer 7,465 8,71 1, Waste Collection 1,32 8,125 2, Recycling 1, 1, 55 Culverts 93, 14,5 11,5 551 Signage 27, 13,5 13,5 552 Blades 154,48 118,58 35, Fencing Materials 3,825 32,325 1,5 554 Small Equipment/Tools 66,5 59,58 6,992 6 Assets 69 Loss on Sale of Assets 7 Transfer Payments 71 Grants to Other Local Gov't 74 A.S.F.F. School Requisition 3,668,261 3,747,461 79,2 741 C.R.C. School Requisition 49,226 41,711 7, Marquis Senior's Found. Requisition 252,98 227,124 24, Grants to Local Government Agencies 1,288,28 1,188,768 99, Grants to Individuals and Non Gov't Agencies 98,829 96,936 1, Contribution to Operating Function 762 Contribution to Capital Function 1,657,578 1,837,7 18, Contribution to Operating Reserve 456,246 1,19, , Contribution to Capital Reserve 3,56,325 3,55,64 493, Contribution to Other Operating Function 41, ,817 31, Contribution of Interest 5, 1, 5, Page 3 of 4

14 4/12/217 2:47 PM VULCAN COUNTY OPERATING EXPENSES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Operating Expense 771 Fire Area Contribution Carmangay 1, 1, 772 Fire Area Contribution Champion 1, 1, 773 Fire Area Contribution Lomond 93, 89, 4, 774 Fire Area Contribution Milo 35, 5, 15, 775 Fire Area Contribution Northwest 86,65 93,7 7,5 776 Fire Area Contribution Vulcan 1, 1, 781 Recreation Area Contribution Carmangay 3,5 1,6 7,1 782 Recreation Area Contribution Champion 17, 51,5 34,5 783 Recreation Area Contribution Lomond 27,5 3, 2,5 784 Recreation Area Contribution Milo 61,144 34,994 26, Recreation Area Contribution Northwest 13,515 17,114 3, Recreation Area Contribution Vulcan 16,86 157,482 3,324 8 Financial Service Charges 811 Bank Service Charges 25,8 41,8 16, 812 Bank Interest Charges 831 Debenture Interest 48,983 25,557 23, Debenture Principal 56,645 56,645 9 Other Transactions 912 Tax Discounts & Assessment Reduction 12, ,861 16, Uncollectable Accounts Write Off Annual Amortization of Assets 4,328,196 4,14, , Capitalized Machine Expense (1,657,578) (1,792,7) 135,122 TOTALS 28,589,256 29,945,298 1,356,42 Remove Amortization Expenses (4,328,196) (4,14,425) Actual Operating Expenses 24,261,6 25,93,873 Page 4 of 4

15 VULCAN COUNTY CAPITAL REVENUES OBJECT SUMMARY 4/12/217 2:47 PM TOTALS 216 BUDGET Difference GL# Description of Capital Revenue 1 Special Levies for Capital Projects 121 Roads 123 Water 125 Sewer 127 Buildings 3 Long Term Debt Incurred 314 Debentures 2,46,224 2,46, Long Term Capital Leases 5 Other Revenues Own Sources 55 Return on Capital Investments 57 Insurance Proceeds 6 Sale of Fixed Assets 61 Engineered Structures 62 Buildings 63 Equipment 39, 16, 121, 64 Land 4,75 4,75 65 Vehicles 25, 33,5 8,5 8 Conditional Grants 831 Federal Infrastrucutre 832 Federal JEPP 833 Federal Gas Tax 834 Federal Other 84 Provincial MSI Capital 2,959,774 3,319,11 359, Provincial Rural Road 848 Provincial Other Capital 73,77 73,77 85 Local Government 29,987 29,987 9 Transfers and Other Sources 92 From Function Operating Reserves 647, , From Function Operating 1,657,578 1,837,7 18, From Function Capital Reserves 5,97,29 2,279,36 2,817, From Function Capital 97 From Function Other Operating TOTALS 1,717,15 9,754, ,889 Page 1 of 1

16 4/12/217 2:48 PM VULCAN COUNTY CAPITAL EXPENSES OBJECT SUMMARY TOTALS 216 BUDGET Difference GL# Description of Capital Expense 4 Other Capital Assets 49 Land Purchase 6 Fixed Assets 61 Engineered Structures 6,5,938 4,199,59 2,31, Buildings 387,675 6, (212,325) 63 Equipment 1,42,93 1,718,798 (297,868) 64 Land for Own Use 65 Vehicles 1,457,339 1,176,23 281,19 66 Roads 67 Improvements to Land 3, 3, 7 Transfers 71 Transfers to Other Local Governments 761 Transfer to Operating Function 8,5 (8,5) 762 Transfer to Other Capital Function 763 Added to Capital Allowances 764 Transfer to Capital Reserves 5, 2,51,224 (2,46,224) 765 Contributed to Own Municipal Agencies 77 Contributed to Other Organizations 915, ,269 TOTALS 1,717,15 9,754, ,889 Page 1 of 1

17 4/12/217 2:46 PM VULCAN COUNTY 217 OPERATING BUDGET SUMMARY BY ACTIVITY Fees, Fines, Leases, etc. Totals for Operating Summary Well Drilling Tax A 55, A 14,717,913 OPERATING REVENUES OPERATING Government Contributions B 69,82 B 694,241 Municipal Property Taxes & Levies A 14,596,464 Investment Income C 393,236 C 393,236 Grants in Lieu of Taxes A 16,5 Rental Income E 357,29 D 774,586 Sales to Other Governments D 52,6 Community Aggregate Levies F 12, E 357,29 Sale of Goods & Services D 236,365 Penalties G 1,5 F 12, Fees, Fines, Leases, etc. 1,61,968 Fines H 21,5 G 1,5 Sale of Assets Other sale of goods/services D 485,621 H 21,5 Unconditional Grants B 1,61,968 I (6,686,69) Conditional Grants B 625,159 J (3,133,84) Reserve and Inter Fund Transfers 3,112,47 Reserve and Inter Fund Transfers K (4,488,89) School & Seniors Foundation Property Taxes A 4,19,533 Transfers from Reserves S 2,71,729 L (1,95,152) 24,261,6 Operating Function Transfer Z 41,741 M (75,33) 3,112,47 N 1,657,578 OPERATING EXPENSES O (87,595) Wages, Benefits & Training (6,786,89) Wages, Benefits & Training R (3,512,57) Contracted Services (3,13,64) Training and Allowances J (1,2) S 2,71,729 Materials, Goods, Supplies & Utilities K (4,488,89) Salaries and Benefits I (6,686,69) Z Functions (1,657,578) Transfers Out, School & Senior's Requisitions A (3,969,585) (6,786,89) () Transfers to Boards, Reserves & Capital (5,912,91) (24,261,6) Contracted Services Contingencies O (7,) Total Budgeted Operating Surplus () Other Contracted Services J (3,33,64) (3,13,64) The above is a summary of the budget information included in the totals and/or detail to each activity. The above is the operating summary included in the supplementary budget information. See the table to the right for a summary of each of the activities that are included in the presentation of the Financial Statements. These, in combination with the capital summary, can be reconciled to budget included in the Financial Statements. Transfers to Boards, Reserves & Capital Transfers to Boards and Agencies L (1,95,152) Tax Discounts and Write offs O (12,595) Interest and Bank charges M (75,33) Capitalization of construction N 1,657,578 Contribution of Interest O (5,) Transfers from Reserves R (3,512,57) Operating Function Transfer Z (41,741) Capital Function Transfer Z (1,657,578) (5,912,91)

18 4/12/217 2:46 PM VULCAN COUNTY 217 CAPITAL BUDGET SUMMARY BY ACTIVITY Totals for Capital Summary H 29,987 CAPITAL REVENUES CAPITAL Conditional Grants and Contributions L (915,269) Special Levies MSI Capital Q 2,959,774 P Borrowing & Long Term Leases Local Government H 29,987 Q 2,959,774 Investment & Insurance Proceeds Contributions P R (5,) Sale of Assets U 64, 3,25,761 S 5,744,811 Conditional Grants and Contributions 3,25,761 T (9,796,881) Reserve and Inter Fund Transfers 7,42,389 Reserve and Inter Fund Transfers U 64, 1,717,15 Transfers from Reserves S 5,744,811 Z Functions 1,657,578 CAPITAL EXPENSES Operating Function Transfer Z 1,657,578 Land Purchases T 7,42,389 Engineered Structures T (6,5,938) Buildings T (387,675) Equipment T (1,42,93) Land for Own Use T Vehicles T (1,457,339) Transfers to Reserves & Operating Budget Roads T Local Government L (915,269) Improvements to Land T (3,) Reserve Transfers and Operating R (5,) Transfers to Reserves & Operating Budget (92,269) (92,269) (1,717,15) The above is the capital summary included in the supplementary budget information. See the table to the right for a summary of each of the activities that are included in the presentation of the Financial Statements. These, in combination with the operating summary, can be reconciled to budget included in the Financial Statements. The above is a summary of the budget information included in the totals and/or detail to each activity.

19 4/12/217 2:46 PM VULCAN COUNTY 217 BUDGET RECONCILIATION TO FINANCIAL STATEMENT DISPLAY The following is a reconciliation between the budget summaries and the budget as presented in the Financial Statements. This reconciliation allows the reader to reconcile between the budget documents included in the supplementary budget information and the Approved Budget. The expenses are reconciled to Schedule 5 of the Financial Statements which presents the expenses by the type/object instead of by function/department as shown in the Statement of Operations. Operating Capital Total F/S Revenues Statement of Operations Net municipal taxes A 14,717,913 14,717,913 Government transfers B 694, ,241 Return on investments C 393, ,236 Sales of goods, services, and user charges D 774, ,586 Rental Income E 357,29 357,29 Community aggregate levies F 12, 12, Penalties and cost of taxes G 1,5 1,5 Other revenues H 21,5 29, ,487 17,469,992 F/S Expenses by Object Schedule 5 Salaries, wages and benefits I (6,686,69) (6,686,69) Contracted and general services J (3,133,84) (3,133,84) Material, goods and utilities K (4,488,89) (4,488,89) Transfers to local boards and agencies L (1,95,152) (915,269) (2,82,421) Interest and bank charges M (75,33) (75,33) Amortization of tangible capital assets (4,328,196) (4,328,196) Machine expenses capitalized N 1,657,578 1,657,578 Other expenses O (87,595) (87,595) (19,963,5) F/S Other Revenues Statement of Operations Contributed tangible capital assets P Government transfers for capital Q 2,959,774 2,959,774 2,959,774 F/S Excess of Revenues over Expenses 466,716 F/S Transfers Schedule 1 F/S Excess of Revenues over Expenses 466,716 Transfer to Reserves R (3,512,57) (5,) (3,517,57) Transfer from Reserves S 2,71,729 5,744,811 8,455,54 Acquisition of capital T (9,796,881) (9,796,881) Proceeds on disposals U 64, 64, Amortization of capital assets 4,328,196 4,328,196 Transfer between Functions Z (1,657,578) 1,657,578 Net effect on Unrestricted Surplus ()

2016 QUARTERLY OPERATING REPORT

2016 QUARTERLY OPERATING REPORT 2016 PERIOD ENDED TABLE OF CONTENTS: ANALYSIS BY DEPARTMENT - OVERVIEW 2-6 BREAKDOWN OF OPERATING REVENUES - DEPARTMENT / TYPE 7 ANALYSIS OF REVENUES BY TYPE: NET MUNICIPAL TAXES 8 GOVERNMENT TRANSFERS