Combining Balance Sheet Nonmajor Governmental Funds December 31, 2014 Special Debt Capital Assets revenue funds service funds project funds Total Assets: Cash and cash equivalents $ 11,559,619 73,198 11,632,817 Restricted assets: Cash and cash equivalents 6,366,892 10,343,110 16,710,002 Accrued interest 17 17 Receivables (net of allowance for uncollectible): Taxes 7,424,257 7,424,257 Tax assessment and collection fees 4,461,440 4,461,440 Intergovernmental 1,120,845 1,120,845 Accounts 51,744 51,744 Prepaid expenditures 46,776 46,776 Total assets $ 24,664,681 6,366,892 10,416,325 41,447,898 Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable $ 1,196,267 1,196,267 Accounts payable from restricted assets 3,324,082 3,324,082 Salaries, taxes, and benefits 443,133 443,133 Due to other funds 1,832,545 1,832,545 Unearned revenue 766,538 766,538 Total liabilities 4,238,483 3,324,082 7,562,565 Deferred inflows of resources: Unavailable revenue property taxes 2,315,303 2,315,303 Total deferred inflows of resources 2,315,303 2,315,303 Fund balances: Nonspendable: Prepaid expenditures 46,776 46,776 Restricted: Prosecuting attorney s activities 562,290 562,290 Assessment maintenance 2,191,997 2,191,997 Property tax collection activities 1,741,562 1,741,562 Information technology 188,913 188,913 Document preservation 45,578 45,578 Emergency telephone system 1,470,645 1,470,645 Homeless assistance 11,795 11,795 Parking garage 49,203 49,203 Anti-drug activities 283,743 283,743 Criminal Justice Center 278 278 Law enforcement 1,059,067 1,059,067 Crime prevention 72,920 72,920 Road construction and maintenance 1,449,493 3,879,111 5,328,604 Animal shelter 51,769 51,769 Athletic equipment 75,000 75,000 Sewer system service 229,387 229,387 Truman Sports Complex activities 3,480,106 3,480,106 Culture and recreation 3,563,913 3,038,962 6,602,875 Debt service 6,366,892 6,366,892 Compensated absences 859,916 859,916 Available for grant match 855,916 855,916 Unassigned (5,202) (5,202) Total fund balances 18,110,895 6,366,892 7,092,243 31,570,030 Total liabilities, deferred inflows of resources, and fund balances $ 24,664,681 6,366,892 10,416,325 41,447,898 77
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds Special Debt Capital revenue funds service funds project funds Total Taxes: Property taxes $ 8,476,850 8,476,850 Sales taxes 7,437,364 7,437,364 Licenses and permits 330,505 330,505 Intergovernmental 7,121,364 960,335 8,081,699 Charges for services 7,610,375 7,610,375 Fines and forfeitures 105,741 105,741 Interest 934 4 33 971 Miscellaneous 233,867 233,867 Total revenues 31,317,000 960,339 33 32,277,372 General government 13,376,221 13,376,221 Public safety 1,316,289 6,552 1,322,841 Road, highways, and bridges 448,451 2,770,531 3,218,982 Health, welfare, and community development 127,348 127,348 Culture and recreation 12,370,579 11,064,385 23,434,964 Capital outlay: Public safety 90,367 90,367 Debt service: Principal retirement 12,000,233 12,000,233 Interest and fiscal charges 5,301,357 5,301,357 Total expenditures 27,638,888 17,301,590 13,931,835 58,872,313 Excess (deficiency) of revenues over expenditures 3,678,112 (16,341,251) (13,931,802) (26,594,941) Other financing sources (uses): Transfers in 3,844,259 16,341,164 11,593,999 31,779,422 Transfers out (8,260,603) (266,630) (8,527,233) Total other financing sources (uses) (4,416,344) 16,341,164 11,327,369 23,252,189 Net change in fund balances (738,232) (87) (2,604,433) (3,342,752) Fund balances beginning of year 18,849,127 6,366,979 9,696,676 34,912,782 Fund balances end of year $ 18,110,895 6,366,892 7,092,243 31,570,030 78
NONMAJOR SPECIAL REVENUE FUNDS Assessment Reimbursement Fund is used to account for the State assessment and equalization maintenance plan in accordance with RSMo 137.750. Check Collection Fund is used to account for bad check fees collected under RSMo 570.120 and 570.123. Collector Fund is used to account for one-third of penalties collected on delinquent taxes for use by the collector. Convention/Sports Complex Fund is used to account for financing of maintenance, operation, and improvements of the Harry S. Truman Sports Complex. County Sheriff Revolving Fund is used to account for the fees collected by the Sheriff for the issuance of conceal to carry permits. County Urban Road System Fund is used to account for the repair and improvement of existing roads, streets, and bridges within the cities, towns, and villages of Jackson County funded through an amount not to exceed 25 percent of the Road and Bridge property tax levy. Domestic Abuse Fund is used to account for fees collected on marriages and dissolution of marriages, and to provide funding to shelters for victims of domestic violence. Federal Forfeiture Fund is used to account for federal forfeiture and proceeds from sale of confiscated property by various law enforcement entities. Grant Fund is used to account for various federal, state, and local grants. Homeless Assistance Fund is used to account for a record filing fee collected for the purpose of providing financial assistance to agencies, which serve homeless families. Law Enforcement Fund is used to account for certain ticket violation fees and provide law enforcement officer training. Park Fund is used to account for the operation and maintenance of County-owned parks and recreation facilities not considered part of the Park Enterprise Fund. Prosecuting Attorney Fund is used to account for one-half of the sales tax collection fee, which is received from the State of Missouri, and is specified for use by the Prosecuting Attorney. Recorder Fees Fund is used to account for the collection, deposit, and distribution of a user fee for the purpose of record storage, microfilming, and preservation under RSMo 59.319. 79 (Continued)
NONMAJOR SPECIAL REVENUE FUNDS Recorder Technology Fund is used to account for the portions of recording fees to be used for the purchase, installation, and maintenance of modern technology under RSMo 59.800. Sewer Fund is used to account for County provided sewer system service. 911 System Fund is used to account for the telephone system utilized in reporting police, fire, medical, or other emergency situations. 80
Combining Balance Sheet Nonmajor Governmental Funds Special Revenue Funds December 31, 2014 Convention/ County County Assessment Check Sports Sheriff Urban Road Domestic Federal Assets reimbursement collection Collector Complex Revolving System Abuse Forfeiture Grant Assets: Cash and cash equivalents $ 159,094 1,882,393 3,244,601 592,489 1,449,368 533,732 1,151,736 Receivables (net of allowance for uncollectible): Taxes Tax assessment and collection fees 4,461,440 Intergovernmental 250,000 862,005 Accounts 255 12,630 27,414 6,092 184 Prepaid expenditures 30,323 374 3,199 Total assets $ 4,492,018 171,724 1,882,767 3,494,601 623,102 1,449,368 6,092 533,732 2,013,925 Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable $ 138,737 8,339 117,898 6,080 16,695 52,911 45,907 Salaries, taxes, and benefits 128,355 4,362 17,182 8,415 5,605 75,254 Due to other funds 1,023,436 11,294 Unearned revenue 677,980 Total liabilities 1,290,528 12,701 135,080 14,495 22,300 11,294 52,911 799,141 Deferred inflows of resources: Unavailable revenue property taxes 788,077 Total deferred inflows of resources 788,077 Fund balances: Nonspendable: Prepaid expenditures 30,323 374 3,199 Restricted: Prosecuting attorney s activities 149,162 Assessment maintenance 2,191,997 Property tax collection activities 1,741,562 Information technology Document preservation Emergency telephone system Homeless assistance Anti-drug activities 283,743 Law enforcement 569,833 480,821 Road construction and maintenance 1,449,368 125 Athletic equipment 75,000 Sewer system service Truman Sports Complex activities 3,480,106 Culture and recreation Compensated absences 191,093 9,861 5,751 27,770 Available for grant match 855,916 Unassigned (5,202) Total fund balances 2,413,413 159,023 1,747,687 3,480,106 600,802 1,449,368 (5,202) 480,821 1,214,784 Total liabilities, deferred inflows of resources, and fund balances $ 4,492,018 171,724 1,882,767 3,494,601 623,102 1,449,368 6,092 533,732 2,013,925 81 (Continued)
Combining Balance Sheet Nonmajor Governmental Funds Special Revenue Funds December 31, 2014 Homeless Law Prosecuting Recorder Recorder 911 Assets Assistance Enforcement Park Attorney Fees Technology Sewer System Total Assets: Cash and cash equivalents $ 124,560 6,496 423,142 98,417 189,140 230,766 1,473,685 11,559,619 Receivables (net of allowance for uncollectible): Taxes 7,079,574 344,683 7,424,257 Tax assessment and collection fees 4,461,440 Intergovernmental 8,840 1,120,845 Accounts 83 1,917 1,919 1,250 51,744 Prepaid expenditures 3,900 6,313 2,667 46,776 Total assets $ 124,643 12,313 7,087,806 431,982 98,417 193,057 230,766 1,818,368 24,664,681 Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable $ 110,393 298,352 10,771 40,373 1,048 1,040 347,723 1,196,267 Salaries, taxes, and benefits 1,125 195,556 2,843 3,668 429 339 443,133 Due to other funds 797,815 1,832,545 Unearned revenue 88,558 766,538 Total liabilities 111,518 1,380,281 13,614 44,041 1,477 1,379 347,723 4,238,483 Deferred inflows of resources: Unavailable revenue property taxes 1,527,226 2,315,303 Total deferred inflows of resources 1,527,226 2,315,303 Fund balances: Nonspendable: Prepaid expenditures 3,900 6,313 2,667 46,776 Restricted: Prosecuting attorney s activities 413,128 562,290 Assessment maintenance 2,191,997 Property tax collection activities 1,741,562 Information technology 188,913 188,913 Document preservation 45,578 45,578 Emergency telephone system 1,470,645 1,470,645 Homeless assistance 11,795 11,795 Anti-drug activities 283,743 Law enforcement 8,413 1,059,067 Road construction and maintenance 1,449,493 Athletic equipment 75,000 Sewer system service 229,387 229,387 Truman Sports Complex activities 3,480,106 Culture and recreation 3,563,913 3,563,913 Compensated absences 1,330 610,073 5,240 8,798 859,916 Available for grant match 855,916 Unassigned (5,202) Total fund balances 13,125 12,313 4,180,299 418,368 54,376 191,580 229,387 1,470,645 18,110,895 Total liabilities, deferred inflows of resources, and fund balances $ 124,643 12,313 7,087,806 431,982 98,417 193,057 230,766 1,818,368 24,664,681 82
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds Special Revenue Funds Convention/ County County Assessment Check Sports Sheriff Urban Road Domestic Federal reimbursement collection Collector Complex Revolving System Abuse Forfeiture Grant Taxes: Property taxes $ Sales taxes Licenses and permits 330,505 Intergovernmental 888,438 3,250,959 139,844 2,676,898 Charges for services 5,588,965 137,696 889,474 59,810 Fines and forfeitures 76,642 Interest 50 185 155 Miscellaneous 25 109,987 75,000 Total revenues 6,477,428 137,746 999,461 3,250,959 330,690 136,452 139,999 2,751,898 General government 5,955,457 117,612 880,592 306,954 129,902 1,675,091 Public safety 91,711 1,185,640 Road, highways, and bridges 448,451 Health, welfare, and community development 95,015 Culture and recreation 3,596,353 Total expenditures 5,955,457 117,612 880,592 3,596,353 306,954 448,451 129,902 91,711 2,955,746 Excess (deficiency) of revenues over expenditures 521,971 20,134 118,869 (345,394) 23,736 (448,451) 6,550 48,288 (203,848) Other financing sources (uses): Transfers in 3,500,000 344,259 Transfers out (3,174,500) (1,089,575) Total other financing sources (uses) 325,500 (1,089,575) 344,259 Net change in fund balances 521,971 20,134 118,869 (19,894) 23,736 (1,538,026) 6,550 48,288 140,411 Fund balances beginning of year 1,891,442 138,889 1,628,818 3,500,000 577,066 2,987,394 (11,752) 432,533 1,074,373 Fund balances end of year $ 2,413,413 159,023 1,747,687 3,480,106 600,802 1,449,368 (5,202) 480,821 1,214,784 83 (Continued)
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds Special Revenue Funds Homeless Law Prosecuting Recorder Recorder 911 Assistance Enforcement Park Attorney Fees Technology Sewer System Total Taxes: Property taxes $ 8,476,850 8,476,850 Sales taxes 5,420,462 2,016,902 7,437,364 Licenses and permits 330,505 Intergovernmental 13,584 151,641 7,121,364 Charges for services 297,831 2,248 257,083 220,264 123,996 33,008 7,610,375 Fines and forfeitures 29,099 105,741 Interest 58 151 37 298 934 Miscellaneous 48,855 233,867 Total revenues 297,889 44,931 14,203,250 151,792 220,301 123,996 33,306 2,016,902 31,317,000 General government 411,489 1,237,599 186,978 245,126 157,788 2,071,633 13,376,221 Public safety 38,938 1,316,289 Road, highways, and bridges 448,451 Health, welfare, and community development 32,333 127,348 Culture and recreation 2,110 8,772,116 12,370,579 Total expenditures 411,489 41,048 10,009,715 186,978 245,126 157,788 32,333 2,071,633 27,638,888 Excess (deficiency) of revenues over (under) expenditures (113,600) 3,883 4,193,535 (35,186) (24,825) (33,792) 973 (54,731) 3,678,112 Other financing sources (uses): Transfers in 3,844,259 Transfers out (3,996,528) (8,260,603) Total other financing sources (uses) (3,996,528) (4,416,344) Net change in fund balances (113,600) 3,883 197,007 (35,186) (24,825) (33,792) 973 (54,731) (738,232) Fund balances beginning of year 126,725 8,430 3,983,292 453,554 79,201 225,372 228,414 1,525,376 18,849,127 Fund balances end of year $ 13,125 12,313 4,180,299 418,368 54,376 191,580 229,387 1,470,645 18,110,895 84
Assessment Reimbursement Fund Original Final final budget budget Revisions budget Actual positive Intergovernmental: State reimbursements $ 886,755 886,755 888,438 1,683 Total intergovernmental 886,755 886,755 888,438 1,683 Charges for services: Tax assessment fees 5,415,000 5,415,000 5,541,872 126,872 Other fees and commissions 8,715 8,715 47,093 38,378 Total charges for services 5,423,715 5,423,715 5,588,965 165,250 Miscellaneous 25 25 Total revenues 6,310,470 6,310,470 6,477,428 166,958 General government: Legislative function: County legislature 8,803 8,803 8,406 397 Legislative auditor 15,000 15,000 15,000 County executive: Economic development 78,231 78,231 68,998 9,233 County counselor 113,311 113,311 112,845 466 Financial services: Assessment department 4,197,196 1,450 4,198,646 3,803,277 395,369 Collections department 131,865 131,865 113,268 18,597 Finance department 5,755 5,755 2,535 3,220 Information technology 895,940 8,783 904,723 873,698 31,025 Operations: Facilities management 53,101 53,101 21,955 31,146 Nondepartmental: Board of equalization 214,169 214,169 178,046 36,123 Employee benefits 159,637 159,637 115,007 44,630 Audits 9,570 9,570 9,570 Property damage and liability insurance 3,017 3,017 3,017 Telephone service 12,409 4,828 17,237 19,566 (2,329) Legal and consulting 609,723 (6,233) 603,490 503,183 100,307 Other 259,259 155 259,414 147,591 111,823 3% nonmandated contingency 189,314 (8,783) 180,531 180,531 Total general government 6,956,300 200 6,956,500 5,995,962 960,538 Total expenditures 6,956,300 200 6,956,500 5,995,962 960,538 Excess (deficiency) of revenues over (under) expenditures $ (645,830) (200) (646,030) 481,466 1,127,496 Fund balance beginning of year 1,891,442 Encumbrances outstanding beginning of year (127,671) Encumbrances canceled 22,778 Encumbrances outstanding end of year 145,398 Fund balance end of year $ 2,413,413 85
Check Collection Fund Original Final final budget budget Revisions budget Actual (negative) Charges for services: Other fees and commissions $ 170,000 170,000 137,696 (32,304) Total charges for services 170,000 170,000 137,696 (32,304) Interest 50 50 Total revenues 170,000 170,000 137,746 (32,254) General government: Prosecuting attorney 133,340 133,340 117,612 15,728 Total general government 133,340 133,340 117,612 15,728 Excess (deficiency) of revenues over (under) expenditures $ 36,660 36,660 20,134 (16,526) Fund balance beginning of year 138,889 Fund balance end of year $ 159,023 86
Collector Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Other fees and commissions $ 935,000 935,000 889,474 (45,526) Total charges for services 935,000 935,000 889,474 (45,526) Miscellaneous 109,987 109,987 Total revenues 935,000 935,000 999,461 64,461 General government: Collections department 840,367 840,367 812,538 27,829 County counselor 89,673 89,673 68,034 21,639 Nondepartmental: 3% nonmandated contingency 28,050 28,050 28,050 Total general government 958,090 958,090 880,572 77,518 Excess (deficiency) of revenues over (under) expenditures $ (23,090) (23,090) 118,889 141,979 Fund balance beginning of year 1,628,818 Encumbrances outstanding beginning of year (61,260) Encumbrances canceled 28,120 Encumbrances outstanding end of year 33,120 Fund balance end of year $ 1,747,687 87
Convention/Sports Complex Fund final budget Original Final positive budget Revisions budget Actual (negative) Intergovernmental: Local governments $ 200,000 200,000 250,959 50,959 State grants 3,000,000 3,000,000 3,000,000 Total intergovernmental 3,200,000 3,200,000 3,250,959 50,959 Total revenues 3,200,000 3,200,000 3,250,959 50,959 Culture and recreation Nondepartmental: Jackson County Sports Authority 3,515,000 3,515,000 3,596,353 (81,353) Total culture and recreation 3,515,000 3,515,000 3,596,353 (81,353) Total expenditures 3,515,000 3,515,000 3,596,353 (81,353) Deficiency of revenues under expenditures (315,000) (315,000) (345,394) (30,394) Other financing sources (uses): Transfers in 3,500,000 3,500,000 3,500,000 Transfers out (3,180,000) (3,180,000) (3,174,500) 5,500 Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing uses $ 5,000 5,000 (19,894) (24,894) Fund balance beginning of year 3,500,000 Fund balance end of year $ 3,480,106 88
County Sheriff Revolving Fund final budget Original Final positive budget Revisions budget Actual (negative) Licenses and permits: Gun permits $ 360,000 360,000 330,505 (29,495) Total licenses and permits 360,000 360,000 330,505 (29,495) Interest 185 185 Total revenues 360,000 360,000 330,690 (29,310) Public safety: Sheriff 324,324 324,324 304,062 20,262 Total public safety 324,324 324,324 304,062 20,262 Total expenditures 324,324 324,324 304,062 20,262 Excess (deficiency) of revenues over (under) expenditures $ 35,676 35,676 26,628 (9,048) Fund balance beginning of year 577,066 Encumbrances outstanding beginning of year (2,892) Encumbrances canceled Encumbrances outstanding end of year Fund balance end of year $ 600,802 89
County Urban Road System Fund Original Final final budget budget Revisions budget Actual positive Roads, highways, and bridges: City projects $ 496,770 496,770 448,451 48,319 Total roads, highways, and bridges 496,770 496,770 448,451 48,319 Total expenditures 496,770 496,770 448,451 48,319 Excess (deficiency) of revenues over (under) expenditures (496,770) (496,770) (448,451) 48,319 Other financing sources (uses): Transfers out (1,092,000) (1,092,000) (1,089,575) 2,425 Excess (deficiency) of revenues over (under) expenditures and other financing sources (uses) $ (1,588,770) (1,588,770) (1,538,026) 50,744 Fund balance beginning of year 2,987,394 Encumbrances outstanding beginning of year (11,275) Encumbrances canceled Encumbrances outstanding end of year 11,275 Fund balance end of year $ 1,449,368 90
Domestic Abuse Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Recording fees $ 55,000 55,000 59,810 4,810 Total charges for services 55,000 55,000 59,810 4,810 Fines and forfeitures: Court costs 85,000 85,000 76,642 (8,358) Total fines and forfeitures 85,000 85,000 76,642 (8,358) Interest Total revenues 140,000 140,000 136,452 (3,548) General government: Domestic abuse program 129,902 129,902 129,902 Total general government 129,902 129,902 129,902 Total expenditures 129,902 129,902 129,902 Excess (deficiency) of revenues over (under) expenditures $ 10,098 10,098 6,550 (3,548) Fund balance beginning of year (11,752) Fund balance end of year $ (5,202) 91
Grant Fund Original Final final budget budget Revisions budget Actual positive Intergovernmental: Local governments $ 73,000 73,000 66,683 (6,317) State grants 637,766 637,766 737,112 99,346 Federal grants 887,675 887,675 1,873,103 985,428 Total intergovernmental 1,598,441 1,598,441 2,676,898 1,078,457 Miscellaneous 75,000 75,000 Total revenues 1,598,441 1,598,441 2,751,898 1,153,457 General government: County executive: Yard waste survey 82,232 82,232 46,749 35,483 Judicial functions: Juvenile Court Diversion Program 260,703 260,703 260,702 1 Family Drug Court Program 129,750 129,750 106,327 23,423 Family Drug Juvenile Program 442,967 442,967 194,718 248,249 Gender Specialized Tracker 33,413 33,413 33,412 1 Kansas City School Truancy 63,523 63,523 33,810 29,713 Independence Truancy Court 65,220 65,220 32,833 32,387 Office of state court administrator Sport 30,000 30,000 27,981 2,019 Prosecuting Attorney: High Intensity Drug Traffic 17,831 17,831 17,831 High Intensity Drug Traffic Drug Task Force 75,000 75,000 31,344 43,656 Violence Against Women 269,161 269,161 172,788 96,373 Justice Assistance Grant 2010 91,974 91,974 91,888 86 Justice Assistance Grant 2012 208,000 208,000 4,929 203,071 Justice Assistance Grant 2013 228,113 228,113 228,113 Justice Assistance Grant 11-14 185,030 185,030 68,572 116,458 Solving Cold Cases With DNA 369,026 369,026 175,923 193,103 Total general government 2,551,943 2,551,943 1,299,807 1,252,136 Public safety: Hazardous Moving Violations 42,305 42,305 12,279 30,026 Safe Routes to School 30,750 30,750 4,064 26,686 DWI Enforcement 378,310 378,310 72,642 305,668 High Intensity Drug Traffic 167,061 167,061 131,737 35,324 Youth Alcohol Enforcement 3,750 3,750 3,465 285 Sheriff Emergency Operations Center 496,282 496,282 476,581 19,701 Justice Assistance Grant 2010 4,816 4,816 4,817 (1) Justice Assistance Grant 11-14 45,004 45,004 43,825 1,179 92 (Continued)
Grant Fund Original Final final budget budget Revisions budget Actual positive Traffic Unit $ 306,710 306,710 245,964 60,746 Missouri SMART Salary Support 68,551 68,551 54,662 13,889 Sherrif Salary Support 78,055 78,055 28,382 49,673 DWI Unit Equipment 70,000 70,000 70,000 Aggressive Driving Campaign 5,000 5,000 4,996 4 Seat Belt Enforcement 21,552 21,552 6,166 15,386 Child Passenger Safety 2,500 2,500 1,658 842 Work Zone Enforcement 20,208 20,208 20,208 Sobriety Checkpoint 32,778 32,778 14,956 17,822 DWI Wolf Pack 60,000 60,000 10,771 49,229 Total public safety 1,833,632 1,833,632 1,186,965 646,667 Health, welfare, and community development: Emergency Mgmt Performance 2011 117,885 117,885 95,015 22,870 Blue Cross Blue Shield Wellness Fitness Center 75,000 75,000 75,000 Total health, welfare, and community development 192,885 192,885 170,015 22,870 Culture and recreation: Joint River Marine Storage Facility 200,000 200,000 200,000 Blue River Glade 88,588 88,588 88,588 Total culture and recreation 288,588 288,588 288,588 Total expenditures 4,867,048 4,867,048 2,656,787 2,210,261 Excess (deficiency) of revenues over (under) expenditures (3,268,607) (3,268,607) 95,111 3,363,718 Other financing sources: Transfers in Excess (deficiency) of revenues and other other financing sources over (under) expenditures $ (3,268,607) (3,268,607) 95,111 3,363,718 Fund balance beginning of year 1,074,373 Encumbrances outstanding beginning of year (659,291) Encumbrances canceled 345,723 Encumbrances outstanding end of year 358,868 Fund balance end of year $ 1,214,784 93
Homeless Assistance Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Recording fees $ 365,000 365,000 297,831 (67,169) Total charges for services 365,000 365,000 297,831 (67,169) Interest 58 58 Total revenues 365,000 365,000 297,889 (67,111) General government: Nondepartmental: Housing resource commission 441,476 45,000 486,476 436,260 50,216 Total general government 441,476 45,000 486,476 436,260 50,216 Total expenditures 441,476 45,000 486,476 436,260 50,216 Deficiency of revenues under expenditures $ (76,476) (45,000) (121,476) (138,371) (16,895) Fund balance beginning of year 126,725 Encumbrances outstanding beginning of year Encumbrances canceled Encumbrances outstanding end of year 24,771 Fund balance end of year $ 13,125 94
Law Enforcement Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Other fees and commissions $ 2,600 2,600 2,248 (352) Total charges for services 2,600 2,600 2,248 (352) Fines and forfeitures: Court costs 28,000 28,000 29,099 1,099 Total fines and forfeitures 28,000 28,000 29,099 1,099 Intergovernmental: State reimbursements 14,400 14,400 13,584 (816) Total intergovernmental 14,400 14,400 13,584 (816) Miscellaneous Total revenues 45,000 45,000 44,931 (69) Culture and recreation: Operations: Park safety/interpretation 2,110 2,110 2,110 Public safety: Sheriff 44,515 44,515 38,938 5,577 Total public safety 44,515 44,515 38,938 5,577 Total expenditures 46,625 46,625 41,048 5,577 Excess (deficiency) of revenues over (under) expenditures $ (1,625) (1,625) 3,883 5,508 Fund balance beginning of year 8,430 Fund balance end of year $ 12,313 95
Park Fund final budget Original Final positive budget Revisions budget Actual (negative) Taxes: Property taxes $ 8,500,000 8,500,000 8,476,850 (23,150) Sales taxes 4,740,000 4,740,000 5,420,462 680,462 Total taxes 13,240,000 13,240,000 13,897,312 657,312 Charges for services: Leases and rental charges 250,000 250,000 257,083 7,083 Total charges for services 250,000 250,000 257,083 7,083 Intergovernmental: State reimbursements 6,233 6,233 (6,233) Total intergovernmental 6,233 6,233 (6,233) Miscellaneous 20,000 1,165 21,165 48,855 27,690 Total revenues 13,510,000 7,398 13,517,398 14,203,250 685,852 General government: Legislative functions: County legislature 3,514 3,514 3,514 Clerk of the county legislature 8,304 8,304 6,088 2,216 County executive: Economic development 23,251 23,251 20,434 2,817 County counselor 40,222 40,222 37,617 2,605 Financial services: Finance department 192,136 192,136 176,251 15,885 Information technology 155,770 10,043 165,813 160,766 5,047 Operations: Human resources 100,107 100,107 74,733 25,374 Nondepartmental: Employee benefits 161,323 33,341 194,664 183,198 11,466 Audits 10,950 10,950 10,950 Legal and consulting 198,932 (10,220) 188,712 122,244 66,468 Property damage and liability insurance 359,248 359,248 359,248 Telephone service 81,554 10,220 91,774 80,610 11,164 Equipment Land Buildings 250,000 250,000 250,000 Other 9,909 9,909 9,009 900 3% nonmandated contingency 405,300 (260,043) 145,257 145,257 Total general government 1,750,520 33,341 1,783,861 1,244,662 539,199 Culture and recreation: Operations: Office of the Director Parks 1,008,849 23,000 1,031,849 977,608 54,241 Park operations 4,154,874 (13,206) 4,141,668 3,963,755 177,913 Heritage programs 784,238 (4,402) 779,836 763,376 16,460 Park safety and interpretation 1,215,431 (8,500) 1,206,931 1,191,021 15,910 Equipment service center 566,336 1,165 567,501 514,716 52,785 Construction Services 333,395 6,546 339,941 313 339,628 Special recreation program 366,531 366,531 304,454 62,077 Natural resources 488,233 2,795 491,028 469,843 21,185 Nondepartmental: Cave Springs Park 22,277 22,277 22,277 Lee s Summit Underwater Recovery 15,000 15,000 15,000 MARC Guadalupe Center 20,610 20,610 20,610 Underprivileged Children/Scholar Science City 11,700 11,700 11,700 Greater Kansas City Sports Commission 3,500 3,500 3,500 Morningstar Community Center 166,000 166,000 166,000 United Inner City Services 140,260 140,260 140,260 University of Missouri Extension Center 139,962 139,962 139,962 Total culture and recreation 9,437,196 7,398 9,444,594 8,704,395 740,199 Total expenditures 11,187,716 40,739 11,228,455 9,949,057 1,279,398 Excess (deficiency) of revenues over (under) expenditures 2,322,284 (33,341) 2,288,943 4,254,193 1,965,250 Other financing sources (uses): Transfers out (3,997,000) (3,997,000) (3,996,528) 472 Excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing uses $ (1,674,716) (33,341) (1,708,057) 257,665 1,965,722 Fund balance beginning of year 3,983,292 Encumbrances outstanding beginning of year (221,777) Encumbrances canceled 118,421 Encumbrances outstanding end of year 42,698 Fund balance end of year $ 4,180,299 96
Recorder Fees Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Recording fees $ 270,000 270,000 220,264 (49,736) Total charges for services 270,000 270,000 220,264 (49,736) Interest 37 37 Total revenues 270,000 270,000 220,301 (49,699) General government: Financial services: Records center 273,584 2,108 275,692 245,126 30,566 3% nonmandated contingency 8,100 8,100 8,100 Total general government 281,684 2,108 283,792 245,126 38,666 Total expenditures 281,684 2,108 283,792 245,126 38,666 Deficiency of revenues under expenditures $ (11,684) (2,108) (13,792) (24,825) (11,033) Fund balance beginning of year 79,201 Fund balance end of year $ 54,376 97
Recorder Technology Fund final budget Original Final positive budget Revisions budget Actual (negative) Charges for services: Other fees and commissions $ 155,000 155,000 123,996 (31,004) Total charges for services 155,000 155,000 123,996 (31,004) Total revenues 155,000 155,000 123,996 (31,004) General government: Financial services: Records department 226,617 226,617 140,207 86,410 Information technology 26,159 26,159 17,630 8,529 Total general government 252,776 252,776 157,837 94,939 Total expenditures 252,776 252,776 157,837 94,939 Excess (deficiency) of revenues over (under) expenditures $ (97,776) (97,776) (33,841) 63,935 Fund balance beginning of year 225,372 Encumbrances outstanding beginning of year (52,829) Encumbrances canceled 17,496 Encumbrances outstanding end of year 35,382 Fund balance end of year $ 191,580 98
Sewer Fund Original Final final budget budget Revisions budget Actual positive Charges for services: Other fees and commissions $ 32,000 32,000 33,008 1,008 Total charges for services 32,000 32,000 33,008 1,008 Interest 298 298 Total revenues 32,000 32,000 33,306 1,306 Health, welfare, and community development: Operations: Sewer department 64,071 64,071 32,333 31,738 Total health, welfare, and community development 64,071 64,071 32,333 31,738 Total expenditures 64,071 64,071 32,333 31,738 Excess (deficiency) of revenues over (under) expenditures $ (32,071) (32,071) 973 33,044 Fund balance beginning of year 228,414 Fund balance end of year $ 229,387 99
911 System Fund final budget Original Final positive budget Revisions budget Actual (negative) Taxes: Sales taxes $ 2,100,000 2,100,000 2,016,902 (83,098) Total taxes 2,100,000 2,100,000 2,016,902 (83,098) Total revenues 2,100,000 2,100,000 2,016,902 (83,098) General government: Nondepartmental: Emergency telephone systems 2,150,000 2,150,000 1,882,817 267,183 Total general government 2,150,000 2,150,000 1,882,817 267,183 Total expenditures 2,150,000 2,150,000 1,882,817 267,183 Excess (deficiency) of revenues over (under) expenditures $ (50,000) (50,000) 134,085 184,085 Fund balance beginning of year 1,525,376 Encumbrances outstanding beginning of year (191,201) Encumbrances canceled Encumbrances outstanding end of year 2,385 Fund balance end of year $ 1,470,645 100