COMBINED CASH INVESTMENT MAY 31, 2017 COMBINED CASH ACCOUNTS 01-10110 CASH - COMBINED CHECKING 162,650.26 01-10111 PETTY CASH 200.00 01-10114 LUSK STATE BANK - FEMA 52,964.61 01-11165 BANK OF THE WEST CD 850199 150,506.38 01-11170 WYO. GOVERNMENT INVEST. FUND 552,522.47 01-11171 WY. INVEST. FUND RAINY DAY 160,938.52 01-11172 LSB CD #5164 83,978.20 01-11173 ICS ACCOUNT *********295 21,393.99 01-11175 LSB MONEY MARKET 159,183.59 01-11400 RETURN CHECK CLEARING 1,451.63 01-11750 CASH CLEARING - UTILITY ( 132,068.33) 01-11751 ACCTS RECEIVABLE-CLEARING ACCT ( 3,381.07) TOTAL COMBINED CASH 1,210,340.25 01-10100 CASH ALLOCATION TO OTHER FUNDS ( 1,210,340.25) TOTAL UNALLOCATED CASH.00 CASH ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND ( 37,211.53) 12 ALLOCATION TO FUND 12 ( 4,375.00) 51 ALLOCATION TO ELECTRIC FUND 636,965.79 52 ALLOCATION TO WATER FUND 306,398.06 53 ALLOCATION TO SEWER FUND 298,493.70 54 ALLOCATION TO SANITATION FUND 5,991.04 70 ALLOCATION TO PERPETUAL CARE FUND 4,077.81 TOTAL ALLOCATIONS TO OTHER FUNDS 1,210,339.87 ALLOCATION FROM COMBINED CASH FUND - 01-10100 ( 1,210,340.25) ZERO PROOF IF ALLOCATIONS BALANCE (.38) FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 1
BALANCE SHEET MAY 31, 2017 GENERAL FUND ASSETS 10-10100 CASH - COMBINED FUND ( 37,211.53) TOTAL ASSETS ( 37,211.53) LIABILITIES AND EQUITY LIABILITIES 10-21100 FICA PAYABLE 6,789.32 10-21110 FWT PAYABLE 4,431.83 10-21125 DUE TO OTHER FUNDS 355,686.69 10-21200 WYOMING RETIREMENT PAYABLE ( 4,581.42) 10-21300 WYOMING WORKERS COMP PAYABLE ( 1,855.14) 10-21400 EMPLOYEES INSURANCE PAYABLE ( 27,689.07) 10-21410 AFLAC PAYABLE ( 867.11) 10-21420 METROPOLITAN LIFE INS PAYABLE ( 14.92) TOTAL LIABILITIES 331,900.18 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 10-29800 FUND BALANCE ( 355,662.77) REVENUE OVER EXPENDITURES - YTD ( 13,448.94) BALANCE - CURRENT DATE ( 369,111.71) TOTAL FUND EQUITY ( 369,111.71) TOTAL LIABILITIES AND EQUITY ( 37,211.53) FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 2
REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT GENERAL GOVERNMENT REVENUE 10-31-100 8 MILL LEVY 7,073.01 83,786.28 90,000.00 6,213.72 93.1 10-31-130 FRANCHISES 849.60 11,200.63 15,000.00 3,799.37 74.7 10-31-160 LIQUOR LICENSES.00 4,200.00 4,200.00.00 100.0 10-31-200 BUILDING PERMITS 5.00 273.74 300.00 26.26 91.3 10-31-230 MISC. LICENSES 36.00 294.00 400.00 106.00 73.5 10-31-260 WCG COMM. PROJECT DISTRIBUTION 4,807.93 4,807.93 4,292.00 ( 515.93) 112.0 10-31-300 SALES TAX 3% 40,449.64 351,971.50 500,000.00 148,028.50 70.4 10-31-330 1% SALES TAX 33,177.25 278,783.40 400,000.00 121,216.60 69.7 10-31-360 2% SEVERANCE TAX.00 43,638.99 58,000.00 14,361.01 75.2 10-31-400 MINERAL ROYALTIES.00 131,873.00 176,000.00 44,127.00 74.9 10-31-460 CIGARETTE TAX 952.95 11,187.50 13,000.00 1,812.50 86.1 10-31-500 GAS TAX.00 73,249.24 75,000.00 1,750.76 97.7 10-31-530 3% LODGING TAX 2,070.40 38,591.23 60,000.00 21,408.77 64.3 10-31-700 STREET RECEIPTS.00 1,322.00 500.00 ( 822.00) 264.4 10-31-800 MISCELLANEOUS 386.95 72,286.53 41,944.00 ( 30,342.53) 172.3 10-31-830 EQUIP/PASTURE RENTAL & MOWING.00 520.00 1,200.00 680.00 43.3 10-31-840 ANIMAL SHELTER DONATIONS.00 270.00 1,500.00 1,230.00 18.0 10-31-850 SNOW REMOVAL.00 31,340.00 31,340.00.00 100.0 10-31-860 INTEREST ON INVESTMENTS 4,375.00 8,121.95 2,550.00 ( 5,571.95) 318.5 10-31-870 DIRECT DISTRIBUTION.00 148,333.02 148,428.00 94.98 99.9 10-31-900 CAPITAL IMPROVEMENT CONSENSUS.00 9,568.45 130,000.00 120,431.55 7.4 10-31-950 WY LOTTERY DISTRIBUTION.00 8,028.18 13,000.00 4,971.82 61.8 10-31-990 BUSINESS PARK LEASE/SELL 1,070.00 15,220.00 100,000.00 84,780.00 15.2 TOTAL GENERAL GOVERNMENT REVENUE 95,253.73 1,328,867.57 1,866,654.00 537,786.43 71.2 AIRPORT REVENUE 10-32-100 AIRPORT FED A.I.P. 13,046.39 321,074.56 425,000.00 103,925.44 75.6 10-32-200 STATE AIRPORT GRANT 869.76 21,404.40 30,000.00 8,595.60 71.4 10-32-240 AIRPORT AVIATION FUEL SALES 125.25 7,070.64 8,000.00 929.36 88.4 10-32-250 STATE REIMBURSEMENT.00 7,142.75 6,085.00 ( 1,057.75) 117.4 10-32-300 AIRPORT LAND LEASE.00 100.00 100.00.00 100.0 10-32-400 HANGER LEASE.00 1,200.00 2,550.00 1,350.00 47.1 10-32-500 MISCELLANEOUS.00 1,613.28 2,600.00 986.72 62.1 10-32-600 REVENUE ON HAND.00 3,715.79 7,000.00 3,284.21 53.1 TOTAL AIRPORT REVENUE 14,041.40 363,321.42 481,335.00 118,013.58 75.5 AMBULANCE REVENUE 10-33-200 AMBULANCE RECEIPTS.00 53,848.00 50,000.00 ( 3,848.00) 107.7 TOTAL AMBULANCE REVENUE.00 53,848.00 50,000.00 ( 3,848.00) 107.7 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 3
REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT GOLF COURSE REVENUE 10-35-100 MEMBERSHIPS 5,242.50 6,566.75 19,000.00 12,433.25 34.6 10-35-200 GREEN FEES 291.00 9,633.25 15,000.00 5,366.75 64.2 10-35-300 GOLF COURSE RENT.00.00 2,000.00 2,000.00.0 10-35-400 TRAIL FEES 750.00 1,350.00 3,000.00 1,650.00 45.0 10-35-410 RECREATION GRANT.00.00 3,000.00 3,000.00.0 10-35-900 CAPITAL IMPROVEMENT CONSENSUS.00.00 30,000.00 30,000.00.0 TOTAL GOLF COURSE REVENUE 6,283.50 17,550.00 72,000.00 54,450.00 24.4 CEMETERY REVENUE 10-36-100 GRAVE LABOR 270.00 3,160.00 7,100.00 3,940.00 44.5 10-36-200 LOT SALES 500.00 2,050.00 4,000.00 1,950.00 51.3 TOTAL CEMETERY REVENUE 770.00 5,210.00 11,100.00 5,890.00 46.9 SWIMMING POOL REVENUE 10-37-100 POOL RECEIPTS.00 5,082.28 9,000.00 3,917.72 56.5 TOTAL SWIMMING POOL REVENUE.00 5,082.28 9,000.00 3,917.72 56.5 MISCELLANEOUS REVENUE 10-38-100 RECREATION RECEIPTS 800.00 3,714.50 5,000.00 1,285.50 74.3 10-38-300 REIMB/CREDITS/SETTLEMENTS.00 1,007.31 3,000.00 1,992.69 33.6 10-38-410 RECREATION GRANT.00.00 6,000.00 6,000.00.0 10-38-570 RECYCLING RECEIPTS.00 3,772.77 5,000.00 1,227.23 75.5 TOTAL MISCELLANEOUS REVENUE 800.00 8,494.58 19,000.00 10,505.42 44.7 POLICE DEPT REVENUE 10-39-100 MUNI. CT REC./ANIMAL FINES 788.00 5,901.00 5,000.00 ( 901.00) 118.0 10-39-400 PD SPEED/DUI ENFORCE GRANT.00 8,117.94 7,000.00 ( 1,117.94) 116.0 10-39-500 MISCELLANEOUS.00 1,147.51 200.00 ( 947.51) 573.8 10-39-600 HOMELAND SECURITY GRANT.00 5,900.99 12,554.00 6,653.01 47.0 TOTAL POLICE DEPT REVENUE 788.00 21,067.44 24,754.00 3,686.56 85.1 TOTAL FUND REVENUE 117,936.63 1,803,441.29 2,533,843.00 730,401.71 71.2 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 4
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT GENERAL GOVERNMENT 10-41-110 SALARIES 1,688.00 39,098.12 44,000.00 4,901.88 88.9 10-41-120 COUNCIL PAY.00 13,525.00 17,500.00 3,975.00 77.3 10-41-130 EMPLOYEE BENEFITS 412.22 24,899.00 28,000.00 3,101.00 88.9 10-41-210 OFFICE CLEANING.00 2,250.00 2,700.00 450.00 83.3 10-41-220 OFFICE SUPPLY 404.08 4,489.64 5,000.00 510.36 89.8 10-41-250 OFFICE EQUIP SUPPORT & MAINT 857.93 14,229.24 15,000.00 770.76 94.9 10-41-260 GENERAL BUILDING UPKEEP.00 3,850.00 500.00 ( 3,350.00) 770.0 10-41-270 TELEPHONE 266.32 2,542.11 2,500.00 ( 42.11) 101.7 10-41-280 UTILITIES 435.40 4,707.13 3,500.00 ( 1,207.13) 134.5 10-41-290 POSTAGE.00 3,929.27 5,000.00 1,070.73 78.6 10-41-310 ATTORNEY 3,000.00 33,000.00 36,000.00 3,000.00 91.7 10-41-330 DUES & FEES 773.80 6,647.82 7,000.00 352.18 95.0 10-41-340 TRAINING & INSTRUCTION 60.56 1,717.26 2,000.00 282.74 85.9 10-41-350 CONVENTIONS & MEETINGS.00 441.06 1,500.00 1,058.94 29.4 10-41-360 LEGAL ADVERTISING 2,223.10 10,418.90 10,000.00 ( 418.90) 104.2 10-41-370 PUBLIC RELATION ADVERTISING 346.50 3,546.19 2,500.00 ( 1,046.19) 141.9 10-41-380 PUBLIC RELATION MISCELLANEOUS 2,782.30 29,526.34 20,000.00 ( 9,526.34) 147.6 10-41-410 DRUG TESTING EXPENSES.00 600.00 1,300.00 700.00 46.2 10-41-510 BOND/PROPERTY/AUTO INSURANCE.00 26,502.94 30,000.00 3,497.06 88.3 10-41-530 3% LODGING TAX DISBURSEMENTS 2,328.83 36,520.83 60,000.00 23,479.17 60.9 10-41-620 GENERAL TAXES 5,362.55 10,837.83 26,923.00 16,085.17 40.3 10-41-680 MUNICIPAL COURT EXPENSES 1,000.00 11,100.86 12,500.00 1,399.14 88.8 10-41-690 MISCELLANEOUS 340.88 59,228.91 20,000.00 ( 39,228.91) 296.1 10-41-810 NEW EQUIPMENT.00 711.45 2,000.00 1,288.55 35.6 10-41-830 EQUIPMENT LEASE EXPENSE 473.90 4,833.41 3,000.00 ( 1,833.41) 161.1 10-41-840 AUDIT EXPENSE.00 24,250.00 23,000.00 ( 1,250.00) 105.4 10-41-855 MAPPING EXPENSE.00.00 500.00 500.00.0 10-41-860 DEBT SERVICE - INTEREST ( 302.46) ( 302.46).00 302.46.0 10-41-880 SPRAYING & CHEMICALS.00 3,128.33 4,200.00 1,071.67 74.5 10-41-890 MONITORING FEES 1,941.00 17,728.00 10,000.00 ( 7,728.00) 177.3 10-41-910 COMMUNITY GARDEN.00 73.95 500.00 426.05 14.8 10-41-920 QUIET ZONE CONSTRUCTION.00 130.12.00 ( 130.12).0 10-41-990 ECONOMIC DEVELOPMENT 338.89 4,491.53 5,000.00 508.47 89.8 TOTAL GENERAL GOVERNMENT 24,733.80 398,652.78 401,623.00 2,970.22 99.3 RECYCLING 10-50-110 SALARIES 816.00 18,361.46 18,204.00 ( 157.46) 100.9 10-50-130 EMPLOYEE BENEFITS 78.18 1,751.32 1,922.00 170.68 91.1 10-50-220 PARTS & SUPPLIES 227.45 5,102.94 3,000.00 ( 2,102.94) 170.1 10-50-240 FUEL & OIL 75.23 1,051.13 2,500.00 1,448.87 42.1 10-50-280 UTILITIES 238.72 2,369.63 2,500.00 130.37 94.8 10-50-810 NEW EQUIPMENT.00.00 2,000.00 2,000.00.0 TOTAL RECYCLING 1,435.58 28,636.48 30,126.00 1,489.52 95.1 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 5
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT ANIMAL CONTROL 10-51-110 SALARIES 750.00 6,000.00.00 ( 6,000.00).0 10-51-220 PARTS & SUPPLIES.00 944.17 8,500.00 7,555.83 11.1 10-51-240 FUEL & OIL.00 93.84.00 ( 93.84).0 10-51-280 UTILITIES 126.69 1,180.00 2,500.00 1,320.00 47.2 10-51-810 NEW EQUIPMENT 8,500.00 13,544.84 5,000.00 ( 8,544.84) 270.9 TOTAL ANIMAL CONTROL 9,376.69 21,762.85 16,000.00 ( 5,762.85) 136.0 POLICE DEPARTMENT 10-54-110 SALARIES 10,984.53 238,256.35 275,000.00 36,743.65 86.6 10-54-130 EMPLOYEE BENEFITS 2,232.99 116,023.04 154,000.00 37,976.96 75.3 10-54-200 PD OFFICE SUPPORT & MAINT.00 2,925.24 3,000.00 74.76 97.5 10-54-210 ADVERTISING 312.00 1,139.28 1,000.00 ( 139.28) 113.9 10-54-220 PD SUPPLIES 559.16 7,544.77 7,000.00 ( 544.77) 107.8 10-54-230 VEHICLE REPAIR & MAINT.00 22,141.26 4,000.00 ( 18,141.26) 553.5 10-54-240 FUEL & OIL 470.53 7,019.86 15,000.00 7,980.14 46.8 10-54-250 RADIO REPAIRS.00 315.00 4,000.00 3,685.00 7.9 10-54-260 GENERAL BUILDING UPKEEP.00 91.24 400.00 308.76 22.8 10-54-270 TELEPHONE 378.15 3,224.33 4,000.00 775.67 80.6 10-54-280 UTILITIES 116.67 1,713.12 2,000.00 286.88 85.7 10-54-290 POSTAGE.00 201.57 300.00 98.43 67.2 10-54-300 RENT 800.00 8,800.00 9,600.00 800.00 91.7 10-54-330 DUES & FEES.00.00 800.00 800.00.0 10-54-340 TRAINING-MEETINGS-INSTRUCTION 50.00 5,752.92 7,000.00 1,247.08 82.2 10-54-405 DUI/SPEED ENFORCEMENT.00 3,483.04 7,000.00 3,516.96 49.8 10-54-410 POLICE UNIFORMS 1,359.66 4,375.15 4,000.00 ( 375.15) 109.4 10-54-420 POLICE AMMUNITION 834.55 2,088.25 4,000.00 1,911.75 52.2 10-54-610 JAIL EXPENSE/INVESTIGATION 200.00 450.00 600.00 150.00 75.0 10-54-800 COPIER LEASE 140.00 1,761.24 4,000.00 2,238.76 44.0 10-54-810 NEW EQUIPMENT 469.44 11,107.42 15,000.00 3,892.58 74.1 10-54-820 NEW PATROL CAR.00 36,578.74 36,500.00 ( 78.74) 100.2 10-54-900 HOMELAND SECURITY.00 5,480.54 12,554.00 7,073.46 43.7 10-54-910 CHILDRENS ADVOCACY PROGRAM.00 2,500.00 2,500.00.00 100.0 TOTAL POLICE DEPARTMENT 18,907.68 482,972.36 573,254.00 90,281.64 84.3 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 6
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FIRE DEPARTMENT 10-55-130 EMPLOYEE BENEFITS/PENSION.00 17,016.10 17,000.00 ( 16.10) 100.1 10-55-210 CLEANING.00 130.00 1,200.00 1,070.00 10.8 10-55-220 FIRE SUPPLIES 100.00 1,135.43 10,000.00 8,864.57 11.4 10-55-240 FUEL & OIL.00 387.33 2,000.00 1,612.67 19.4 10-55-250 EQUIPMENT REPAIR.00 162.18 4,000.00 3,837.82 4.1 10-55-260 SCBA,COMPRESSOR,TRUCK TESTING 1,919.55 4,438.35 5,000.00 561.65 88.8 10-55-270 PUMPER TRUCK MAINT/REPAIRS.00.00 67,658.00 67,658.00.0 10-55-280 TELEPHONE & UTILITIES 438.09 4,138.22 4,000.00 ( 138.22) 103.5 10-55-290 FD POSTAGE & SHIPPING.00.00 400.00 400.00.0 10-55-330 DUES & FEES.00.00 400.00 400.00.0 10-55-340 TRAINING-MEETINGS-INSTRUCTION 56.95 1,717.03 10,000.00 8,282.97 17.2 10-55-410 FIRE HOSE & NOZZLES.00.00 2,000.00 2,000.00.0 10-55-610 PHYSICALS & IMMUNIZATIONS.00.00 1,500.00 1,500.00.0 10-55-690 MISCELLANEOUS.00 753.81 2,500.00 1,746.19 30.2 10-55-810 NEW EQUIPMENT.00 6,236.48 10,000.00 3,763.52 62.4 TOTAL FIRE DEPARTMENT 2,514.59 36,114.93 137,658.00 101,543.07 26.2 DEPARTMENT 56 10-56-600 COMMUNICATIONS CONTRACT 6,301.50 69,316.50 75,618.00 6,301.50 91.7 10-56-690 COMMUNICATIONS MISC..00 40,000.00 40,000.00.00 100.0 TOTAL DEPARTMENT 56 6,301.50 109,316.50 115,618.00 6,301.50 94.6 EMERGENCY MANAGEMENT 10-57-110 SALARIES.00 4,250.00 5,100.00 850.00 83.3 10-57-130 EMPLOYEE BENEFITS.00 419.90 600.00 180.10 70.0 10-57-690 MISCELLANEOUS 24.00 1,293.86 3,500.00 2,206.14 37.0 10-57-810 NEW EQUIPMENT.00 18,803.00 17,530.00 ( 1,273.00) 107.3 TOTAL EMERGENCY MANAGEMENT 24.00 24,766.76 26,730.00 1,963.24 92.7 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 7
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT STREETS 10-60-110 SALARIES 5,639.52 131,224.29 138,745.00 7,520.71 94.6 10-60-130 EMPLOYEE BENEFITS 1,492.36 81,358.83 93,987.00 12,628.17 86.6 10-60-220 STREETS PARTS & SUPPLIES 130.80 1,369.42 6,000.00 4,630.58 22.8 10-60-225 SWEEPER PARTS.00 1,827.10 5,000.00 3,172.90 36.5 10-60-230 VEHICLE REPAIR.00 1,169.10 2,500.00 1,330.90 46.8 10-60-240 FUEL & OIL 1,322.82 12,437.01 10,000.00 ( 2,437.01) 124.4 10-60-250 EQUIPMENT REPAIR 259.68 10,025.08 20,000.00 9,974.92 50.1 10-60-340 TRAINING & INSTRUCTION.00.00 1,000.00 1,000.00.0 10-60-410 GRAVEL.00.00 3,000.00 3,000.00.0 10-60-420 SEALING OIL & CHIPS.00 360.00 7,500.00 7,140.00 4.8 10-60-430 SEALING CHIPS.00.00 4,000.00 4,000.00.0 10-60-440 CHEMICALS.00 79.50 3,000.00 2,920.50 2.7 10-60-450 STREET BLACKTOP.00 938.00 4,000.00 3,062.00 23.5 10-60-460 STREET SIGNS 108.72 108.72 1,000.00 891.28 10.9 10-60-470 STREET PAINT.00 4,213.28 4,220.00 6.72 99.8 10-60-500 TREE TRIMMING.00.00 3,000.00 3,000.00.0 10-60-610 SNOW REMOVAL.00 12,651.81 20,000.00 7,348.19 63.3 10-60-690 STREET WORK.00 49,715.41 102,500.00 52,784.59 48.5 10-60-810 NEW EQUIPMENT.00 36,154.00 40,000.00 3,846.00 90.4 10-60-820 CURB & GUTTER.00 6,726.00 10,000.00 3,274.00 67.3 TOTAL STREETS 8,953.90 350,357.55 479,452.00 129,094.45 73.1 AIRPORT 10-61-220 AIRPORT PARTS & SUPPLIES.00 2,212.94 1,200.00 ( 1,012.94) 184.4 10-61-240 FUEL 3,480.69 9,806.26 7,000.00 ( 2,806.26) 140.1 10-61-250 AWOS MAINTENANCE.00 7,579.50 6,085.00 ( 1,494.50) 124.6 10-61-280 UTILITIES 301.00 3,307.86 2,500.00 ( 807.86) 132.3 10-61-810 NEW EQUIPMENT.00.00 1,000.00 1,000.00.0 10-61-820 AIRPORT IMPROVEMENT PROJECT 14,495.98 359,510.70 462,000.00 102,489.30 77.8 10-61-850 BUILDING UPKEEP.00 271.04 300.00 28.96 90.4 TOTAL AIRPORT 18,277.67 382,688.30 480,085.00 97,396.70 79.7 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 8
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT SHOP 10-62-110 SALARIES 1,840.00 43,129.18 52,000.00 8,870.82 82.9 10-62-130 EMPLOYEE BENEFITS 487.60 27,296.67 30,000.00 2,703.33 91.0 10-62-220 SHOP PARTS & SUPPLIES 283.79 6,788.91 6,000.00 ( 788.91) 113.2 10-62-230 UNIFORMS.00 201.39 800.00 598.61 25.2 10-62-240 FUEL & OIL 274.29 2,746.09 5,000.00 2,253.91 54.9 10-62-250 SHOP MAINTENANCE 13.50 339.55 7,200.00 6,860.45 4.7 10-62-260 VEHICLE REPAIR.00 1,238.13 2,000.00 761.87 61.9 10-62-270 TELEPHONE & INTERNET 300.52 2,780.26 3,000.00 219.74 92.7 10-62-280 UTILITIES 1,305.15 15,372.80 14,000.00 ( 1,372.80) 109.8 10-62-290 SCHOOLING & TRAVEL EXPENSE 24.65 312.80 1,500.00 1,187.20 20.9 10-62-410 SHOP TOOLS 263.87 379.56 1,200.00 820.44 31.6 10-62-690 MISCELLANEOUS.00 105.84.00 ( 105.84).0 10-62-810 NEW EQUIPMENT.00 1,042.79 2,000.00 957.21 52.1 10-62-840 WAM/WCCA - REFURBISH LIGHT PLA 825.00 3,300.00 3,300.00.00 100.0 TOTAL SHOP 5,618.37 105,033.97 128,000.00 22,966.03 82.1 AMBULANCE 10-63-110 EMT AMBULANCE RUNS.00 12,789.60 17,000.00 4,210.40 75.2 10-63-120 MED. & EMT DIRECTOR SALARIES.00 4,000.00 7,000.00 3,000.00 57.1 10-63-130 EMPLOYEE BENEFITS.00 1,957.37 5,000.00 3,042.63 39.2 10-63-220 AMBULANCE SUPPLIES 492.40 5,270.42 7,500.00 2,229.58 70.3 10-63-230 VEHICLE REPAIR 14.69 1,491.41 5,000.00 3,508.59 29.8 10-63-240 FUEL & OIL 214.49 1,866.84 8,000.00 6,133.16 23.3 10-63-250 EQUIPMENT REPAIR.00 2,479.55 2,000.00 ( 479.55) 124.0 10-63-260 MEAL REIMBURSEMENT 141.97 282.31 300.00 17.69 94.1 10-63-280 UTILITIES & CELL PHONES 620.16 6,194.59 5,200.00 ( 994.59) 119.1 10-63-300 AMBULANCE BARN MAINTENANCE.00 130.00 2,000.00 1,870.00 6.5 10-63-340 TRAINING & INSTRUCTION 679.27 2,003.09 6,000.00 3,996.91 33.4 10-63-440 MEDICAL BILLING 554.87 5,592.22 5,000.00 ( 592.22) 111.8 10-63-520 AMBULANCE BILL REFUNDS.00 91.00 1,000.00 909.00 9.1 10-63-610 PHYSICALS & IMMUNIZATIONS.00 75.00 300.00 225.00 25.0 10-63-810 NEW AMBULANCE & EQUIPMENT.00.00 2,000.00 2,000.00.0 TOTAL AMBULANCE 2,717.85 44,223.40 73,300.00 29,076.60 60.3 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 9
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CEMETERY 10-64-110 SALARIES 1,856.00 43,556.88 52,000.00 8,443.12 83.8 10-64-130 EMPLOYEE BENEFITS 491.84 23,285.80 27,500.00 4,214.20 84.7 10-64-220 CEMETERY PARTS & SUPPLIES 20.73 1,674.73 5,000.00 3,325.27 33.5 10-64-230 VEHICLE REPAIR & PARTS.00 400.95 2,500.00 2,099.05 16.0 10-64-240 FUEL & OIL 95.50 1,814.99 8,000.00 6,185.01 22.7 10-64-250 EQUIPMENT REPAIR & PARTS 35.95 2,066.19 4,000.00 1,933.81 51.7 10-64-260 GENERAL BUILDING MAINTENANCE.00.00 2,000.00 2,000.00.0 10-64-410 FERTILIZER/WEED CONTROL 2,458.90 3,525.20 6,000.00 2,474.80 58.8 10-64-420 TREES.00.00 3,000.00 3,000.00.0 10-64-430 SEED & SOD.00 217.00 2,000.00 1,783.00 10.9 10-64-440 TREE REMOVAL.00 5,200.00 5,000.00 ( 200.00) 104.0 10-64-610 IRRIGATION REPAIRS.00 1,252.79 4,000.00 2,747.21 31.3 10-64-690 MISCELLANEOUS.00 548.54 4,000.00 3,451.46 13.7 10-64-810 NEW EQUIPMENT 833.03 833.03 2,000.00 1,166.97 41.7 TOTAL CEMETERY 5,791.95 84,376.10 127,000.00 42,623.90 66.4 RECREATION 10-65-110 SALARIES 500.00 7,000.00 12,000.00 5,000.00 58.3 10-65-130 EMPLOYEE BENEFITS 49.40 691.60 1,200.00 508.40 57.6 10-65-210 UNIFORMS.00 1,197.12 1,500.00 302.88 79.8 10-65-220 VENDOR/SPACE RENTAL.00.00 250.00 250.00.0 10-65-340 TRAINING & INSTRUCTION.00.00 250.00 250.00.0 10-65-370 ADVERTISING.00.00 500.00 500.00.0 10-65-410 UMPIRE PAY.00 935.00 3,000.00 2,065.00 31.2 10-65-610 TRANSPORTATION.00.00 2,500.00 2,500.00.0 10-65-690 MISCELLANEOUS 200.00 1,768.56 3,000.00 1,231.44 59.0 10-65-810 NEW EQUIPMENT 5,408.82 5,512.98 3,000.00 ( 2,512.98) 183.8 TOTAL RECREATION 6,158.22 17,105.26 27,200.00 10,094.74 62.9 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 10
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT PARKS 10-66-110 SALARIES 1,034.00 14,845.75 35,000.00 20,154.25 42.4 10-66-130 EMPLOYEE BENEFITS 102.16 1,466.76 3,800.00 2,333.24 38.6 10-66-220 PARKS PARTS & SUPPLIES 251.18 4,279.61 5,000.00 720.39 85.6 10-66-230 VEHICLE REPAIR.00 44.16 2,500.00 2,455.84 1.8 10-66-240 FUEL & OIL 129.40 1,530.55 8,000.00 6,469.45 19.1 10-66-250 EQUIPMENT REPAIR 271.36 1,112.90 4,000.00 2,887.10 27.8 10-66-260 BUILDING MAINTENANCE.00 31.74 3,000.00 2,968.26 1.1 10-66-410 FERTILIZER & WEED CONTROL 2,458.90 2,478.89 6,000.00 3,521.11 41.3 10-66-420 TREES.00.00 3,000.00 3,000.00.0 10-66-430 SEED & SOD 456.60 456.60 2,000.00 1,543.40 22.8 10-66-610 IRRIGATION REPAIRS 103.72 808.93 3,000.00 2,191.07 27.0 10-66-690 MISCELLANEOUS 18.20 2,047.95 4,000.00 1,952.05 51.2 10-66-810 NEW EQUIPMENT.00 1,237.80 2,000.00 762.20 61.9 10-66-820 PLAYGROUND EQUIPMENT 935.95 1,151.87 2,500.00 1,348.13 46.1 TOTAL PARKS 5,761.47 31,493.51 83,800.00 52,306.49 37.6 GOLF COURSE & CLUB HOUSE MAINT 10-67-110 SALARIES 4,065.33 56,411.67 68,000.00 11,588.33 83.0 10-67-120 PRO SHOP SALARIES 1,181.84 9,454.72 13,000.00 3,545.28 72.7 10-67-130 EMPLOYEE BENEFITS 775.20 28,209.19 33,300.00 5,090.81 84.7 10-67-220 GOLF COURSE PARTS & SUPPLIES.00 2,799.73 5,000.00 2,200.27 56.0 10-67-240 FUEL & OIL.00 3,952.52 5,000.00 1,047.48 79.1 10-67-250 EQUIPMENT REPAIR 39.49 2,348.89 4,000.00 1,651.11 58.7 10-67-280 UTILITIES 283.22 7,969.78 6,500.00 ( 1,469.78) 122.6 10-67-350 DUES & FEES.00.00 2,000.00 2,000.00.0 10-67-410 FERTILIZER 1,800.30 3,965.54 4,000.00 34.46 99.1 10-67-420 TREES.00.00 500.00 500.00.0 10-67-430 SEED.00 440.00 500.00 60.00 88.0 10-67-440 CHEMICALS 1,059.30 1,819.90 2,000.00 180.10 91.0 10-67-450 TOP DRESSING 1,446.72 2,953.90 3,000.00 46.10 98.5 10-67-610 IRRIGATION REPAIRS 573.91 2,987.39 3,000.00 12.61 99.6 10-67-690 MISCELLANEOUS.00 1,131.48 500.00 ( 631.48) 226.3 10-67-710 TELEPHONE.00.00 360.00 360.00.0 10-67-810 NEW EQUIPMENT 4,580.10 7,253.53 5,000.00 ( 2,253.53) 145.1 10-67-820 NEW CONSTRUCTION.00 944.87 5,000.00 4,055.13 18.9 10-67-830 RESTROOM MAINTENANCE.00.00 50.00 50.00.0 10-67-840 CLUB HOUSE MAINTENANCE.00 1,801.39 3,000.00 1,198.61 60.1 TOTAL GOLF COURSE & CLUB HOUSE MAINT 15,805.41 134,444.50 163,710.00 29,265.50 82.1 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 11
EXPENDITURES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT SWIMMING POOL 10-68-110 SALARIES.00 20,809.23 30,000.00 9,190.77 69.4 10-68-130 EMPLOYEE BENEFITS.00 2,055.94 3,500.00 1,444.06 58.7 10-68-210 UNIFORMS.00 943.62 750.00 ( 193.62) 125.8 10-68-220 SWIMMING POOL PARTS & SUPPLIES.00 5,040.63 5,000.00 ( 40.63) 100.8 10-68-250 EQUIPMENT REPAIR & PARTS.00 150.00 2,000.00 1,850.00 7.5 10-68-270 TELEPHONE 17.22 302.82 500.00 197.18 60.6 10-68-280 UTILITIES 62.40 13,030.48 12,000.00 ( 1,030.48) 108.6 10-68-340 TRAINING & INSTRUCTION.00.00 1,200.00 1,200.00.0 10-68-810 NEW EQUIPMENT.00 1,677.00 3,000.00 1,323.00 55.9 10-68-820 NEW CONSTRUCTION.00 18,582.50.00 ( 18,582.50).0 10-68-830 OPERATION & MAINTENANCE.00 5,552.76 12,000.00 6,447.24 46.3 TOTAL SWIMMING POOL 79.62 68,144.98 69,950.00 1,805.02 97.4 OPERATING TRANSFERS 10-99-998 OPERATING TRANSFERS IN.00 ( 503,200.00).00 503,200.00.0 TOTAL OPERATING TRANSFERS.00 ( 503,200.00).00 503,200.00.0 TOTAL FUND EXPENDITURES 132,458.30 1,816,890.23 2,933,506.00 1,116,615.77 61.9 NET REVENUE OVER EXPENDITURES ( 14,521.67) ( 13,448.94) ( 399,663.00) ( 386,214.06) ( 3.4) FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 12
BALANCE SHEET MAY 31, 2017 FUND 12 ASSETS 12-10100 CASH - COMBINED FUND ( 4,375.00) 12-10200 CASH FROM FISCAL AGENT 2,026,763.59 TOTAL ASSETS 2,022,388.59 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 12-29800 FUND BALANCE 1,601,979.06 REVENUE OVER EXPENDITURES - YTD 420,409.53 BALANCE - CURRENT DATE 2,022,388.59 TOTAL FUND EQUITY 2,022,388.59 TOTAL LIABILITIES AND EQUITY 2,022,388.59 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 13
REVENUES WITH COMPARISON TO BUDGET FUND 12 PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT 12-31-860 DIVIDENDS ON INVESTMENTS 191.75 5,532.14.00 ( 5,532.14).0 TOTAL SOURCE 31 191.75 5,532.14.00 ( 5,532.14).0 SOURCE 37 12-37-120 BOND PROCEEDS 43,703.30 420,649.81.00 ( 420,649.81).0 TOTAL SOURCE 37 43,703.30 420,649.81.00 ( 420,649.81).0 TOTAL FUND REVENUE 43,895.05 426,181.95.00 ( 426,181.95).0 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 14
EXPENDITURES WITH COMPARISON TO BUDGET FUND 12 PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 12-41-310 BOND FEES 591.87 5,772.42.00 ( 5,772.42).0 12-41-850 DEBT SERVICE - PRINCIPAL.00.00 450,000.00 450,000.00.0 12-41-860 DEBT SERVICE - INTEREST.00.00 39,100.00 39,100.00.0 TOTAL DEPARTMENT 41 591.87 5,772.42 489,100.00 483,327.58 1.2 TOTAL FUND EXPENDITURES 591.87 5,772.42 489,100.00 483,327.58 1.2 NET REVENUE OVER EXPENDITURES 43,303.18 420,409.53 ( 489,100.00) ( 909,509.53) 86.0 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 15
BALANCE SHEET MAY 31, 2017 ELECTRIC FUND ASSETS 51-10100 CASH - COMBINED FUND 636,965.79 51-10130 CD - METER DEPOSIT 33,537.57 51-13300 DUE FROM OTHER FUNDS-ELECTRIC 401,437.09 51-14100 DEFERRED OUTFLOWS WR 43,488.48 51-15100 LAND 481.00 51-15200 BUILDINGS 207,230.00 51-15300 EQUIPMENT 79,818.38 51-15400 VEHICLES 339,407.18 51-15500 ELECTRIC SYSTEM 2,638,166.17 51-16200 A/D BUILDINGS ( 207,230.00) 51-16300 A/D EQUIPMENT ( 34,049.93) 51-16400 A/D VEHICLES ( 273,788.50) 51-16500 A/D ELECTRIC SYSTEM ( 2,144,825.29) TOTAL ASSETS 1,720,637.94 LIABILITIES AND EQUITY LIABILITIES 51-21130 SALES TAX PAYABLE ( 56.69) 51-21150 CUSTOMER DEPOSITS 19,649.99 51-24100 UNFUNDED PENSION 176,861.38 51-24200 DEFERRED INFLOWS 4,550.24 TOTAL LIABILITIES 201,004.92 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 51-29800 RETAINED EARNINGS 2,015,325.27 REVENUE OVER EXPENDITURES - YTD ( 495,692.25) BALANCE - CURRENT DATE 1,519,633.02 TOTAL FUND EQUITY 1,519,633.02 TOTAL LIABILITIES AND EQUITY 1,720,637.94 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 16
REVENUES WITH COMPARISON TO BUDGET ELECTRIC FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 51-30-100 ELECTRIC SALES.00 1,446,455.73 1,868,000.00 421,544.27 77.4 51-30-200 ELECTRICAL PENALTIES.00 3,258.36 3,500.00 241.64 93.1 51-30-300 ELECTRICAL MISCELLANEOUS.00 3,193.53 10,000.00 6,806.47 31.9 51-30-600 SERVICE ORDER FEES.00 60.00 140.00 80.00 42.9 51-30-660 UTILITY TAPS.00 1,050.00 1,500.00 450.00 70.0 51-30-860 INTEREST ON INVESTMENTS.00 87.02 100.00 12.98 87.0 TOTAL REVENUE.00 1,454,104.64 1,883,240.00 429,135.36 77.2 TOTAL FUND REVENUE.00 1,454,104.64 1,883,240.00 429,135.36 77.2 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 17
EXPENDITURES WITH COMPARISON TO BUDGET ELECTRIC FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 51-40-110 SALARIES 5,412.32 128,938.60 152,450.00 23,511.40 84.6 51-40-130 EMPLOYEE BENEFITS 1,417.71 66,920.97 80,000.00 13,079.03 83.7 51-40-220 ELECTRIC PARTS & SUPPLIES.00 8,215.62 15,000.00 6,784.38 54.8 51-40-230 VEHICLE REPAIR & PARTS 339.43 863.95 2,000.00 1,136.05 43.2 51-40-240 FUEL & OIL 233.82 2,935.97 7,000.00 4,064.03 41.9 51-40-250 EQUIPMENT REPAIR & PARTS.00 7,780.44 3,000.00 ( 4,780.44) 259.4 51-40-340 ELECTRICAL SAFETY & TRAINING.00 1,375.51 2,000.00 624.49 68.8 51-40-410 ELECTRICAL METERS & EQUIPMENT.00 7,500.00 20,000.00 12,500.00 37.5 51-40-420 UTILITIES 463.74 4,784.93 4,500.00 ( 284.93) 106.3 51-40-620 CHRISTMAS DECORATIONS.00 1,440.00 7,000.00 5,560.00 20.6 51-40-810 NEW EQUIPMENT.00 4,512.51 5,000.00 487.49 90.3 51-40-820 ELECTRICAL POWER PURCHASE 113,060.45 1,132,935.68 1,460,000.00 327,064.32 77.6 51-40-830 ELECTRICAL LINE UPGRADE 1,263.17 26,592.71 65,000.00 38,407.29 40.9 51-40-860 ELECTRIC SAFETY EQUIPMENT.00.00 2,000.00 2,000.00.0 TOTAL EXPENDITURES 122,190.64 1,394,796.89 1,824,950.00 430,153.11 76.4 OPERATING TRANSFERS 51-99-999 OPERATING TRANSFERS OUT.00 555,000.00.00 ( 555,000.00).0 TOTAL OPERATING TRANSFERS.00 555,000.00.00 ( 555,000.00).0 TOTAL FUND EXPENDITURES 122,190.64 1,949,796.89 1,824,950.00 ( 124,846.89) 106.8 NET REVENUE OVER EXPENDITURES ( 122,190.64) ( 495,692.25) 58,290.00 553,982.25 (850.4) FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 18
BALANCE SHEET MAY 31, 2017 WATER FUND ASSETS 52-10100 CASH - COMBINED FUND 306,398.06 52-11150 WATER BOND RES SERIES 97-CD 24,600.00 52-14100 DEFERRED OUTFLOWS WR 21,924.19 52-15100 LAND 1,462.00 52-15200 BUILDINGS 4,690.00 52-15300 EQUIPMENT 997,110.97 52-15400 VEHICLES 48,975.00 52-15500 WATER DISTRIBUTION SYSTEM 3,845,981.61 52-16200 A/D BUILDINGS ( 4,359.07) 52-16300 A/D EQUIPMENT ( 946,483.66) 52-16400 A/D VEHICLES ( 21,117.86) 52-16500 A/D WATER DISTRIBUTION SYSTEM ( 3,088,002.05) TOTAL ASSETS 1,191,179.19 LIABILITIES AND EQUITY LIABILITIES 52-22360 LOAN - WYO. WATER DEV. COMM. 5,628.81 52-22380 WYO. WATER DEV. COMM. LOAN 92,090.74 52-23370 NOTE PAYABLE WATER BOND 379,000.00 52-24100 UNFUNDED PENSION 88,225.85 52-24200 DEFERRED INFLOWS 2,293.95 TOTAL LIABILITIES 567,239.35 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 52-29800 RETAINED EARNINGS 602,841.19 REVENUE OVER EXPENDITURES - YTD 21,098.65 BALANCE - CURRENT DATE 623,939.84 TOTAL FUND EQUITY 623,939.84 TOTAL LIABILITIES AND EQUITY 1,191,179.19 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 19
REVENUES WITH COMPARISON TO BUDGET WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 52-30-100 WATER SALES.00 201,469.61 266,000.00 64,530.39 75.7 52-30-200 WATER CONTRACT SALES 71.00 3,799.00 7,000.00 3,201.00 54.3 52-30-300 WATER MISCELLANEOUS.00 2,895.86 1,000.00 ( 1,895.86) 289.6 52-30-600 SERVICE ORDER FEES.00 45.00.00 ( 45.00).0 52-30-660 UTILITY TAPS.00 1,450.00 625.00 ( 825.00) 232.0 52-30-860 INTEREST ON INVESTMENTS.00 150.21 350.00 199.79 42.9 TOTAL REVENUE 71.00 209,809.68 274,975.00 65,165.32 76.3 TOTAL FUND REVENUE 71.00 209,809.68 274,975.00 65,165.32 76.3 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 20
EXPENDITURES WITH COMPARISON TO BUDGET WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 52-40-110 SALARIES 2,793.87 65,047.62 75,000.00 9,952.38 86.7 52-40-130 EMPLOYEE BENEFITS 730.37 35,452.35 44,000.00 8,547.65 80.6 52-40-220 WATER SUPPLIES & LINES 110.21 7,532.73 12,000.00 4,467.27 62.8 52-40-230 VEHICLE REPAIR & PARTS.00 811.74 1,000.00 188.26 81.2 52-40-240 FUEL & OIL 124.00 2,230.07 4,000.00 1,769.93 55.8 52-40-250 WATER MAINT. & REPAIRS.00 347.60 17,000.00 16,652.40 2.0 52-40-280 UTILITIES 840.79 21,430.39 29,000.00 7,569.61 73.9 52-40-340 WATER SCHOOLING.00 1,262.06 1,500.00 237.94 84.1 52-40-610 WATER SAMPLES 95.50 4,890.70 6,000.00 1,109.30 81.5 52-40-620 WATER TANK INSPECTIONS.00 2,875.00 16,000.00 13,125.00 18.0 52-40-630 WATER SAFETY EQUIPMENT.00.00 1,200.00 1,200.00.0 52-40-650 CHLORINE.00 1,560.09 6,000.00 4,439.91 26.0 52-40-820 WATER BACKHOE.00 587.41.00 ( 587.41).0 52-40-830 WATER METERING SYSTEM.00 10,303.65 22,000.00 11,696.35 46.8 52-40-860 DEBT SERVICE - INTEREST.00 23,952.29 23,995.00 42.71 99.8 52-40-875 NEW EQUIPMENT.00 10,427.33 10,000.00 ( 427.33) 104.3 TOTAL EXPENDITURES 4,694.74 188,711.03 268,695.00 79,983.97 70.2 TOTAL FUND EXPENDITURES 4,694.74 188,711.03 268,695.00 79,983.97 70.2 NET REVENUE OVER EXPENDITURES ( 4,623.74) 21,098.65 6,280.00 ( 14,818.65) 336.0 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 21
BALANCE SHEET MAY 31, 2017 SEWER FUND ASSETS 53-10100 CASH - COMBINED FUND 298,493.70 53-14100 DEFERRED OUTFLOWS WR 21,924.19 53-15100 LAND 35,081.00 53-15200 BUILDINGS 21,280.00 53-15300 EQUIPMENT 271,992.80 53-15500 SEWER SYSTEM 473,978.34 53-16200 A/D BUILDINGS ( 17,833.96) 53-16300 A/D EQUIPMENT ( 91,423.43) 53-16500 A/D SEWER SYSTEM ( 464,962.82) TOTAL ASSETS 548,529.82 LIABILITIES AND EQUITY LIABILITIES 53-24100 UNFUNDED PENSION 88,223.61 53-24200 DEFERRED INFLOWS 2,293.95 TOTAL LIABILITIES 90,517.56 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 53-29800 RETAINED EARNINGS 443,662.95 REVENUE OVER EXPENDITURES - YTD 14,349.31 BALANCE - CURRENT DATE 458,012.26 TOTAL FUND EQUITY 458,012.26 TOTAL LIABILITIES AND EQUITY 548,529.82 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 22
REVENUES WITH COMPARISON TO BUDGET SEWER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 53-30-100 SEWER CHARGES.00 128,752.10 162,000.00 33,247.90 79.5 53-30-300 SEWER MISCELLANOUS.00 1,133.81.00 ( 1,133.81).0 53-30-400 SEWER GRANT.00 420,476.28.00 ( 420,476.28).0 53-30-660 UTILITY TAPS.00 1,000.00 625.00 ( 375.00) 160.0 TOTAL REVENUE.00 551,362.19 162,625.00 ( 388,737.19) 339.0 TOTAL FUND REVENUE.00 551,362.19 162,625.00 ( 388,737.19) 339.0 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 23
EXPENDITURES WITH COMPARISON TO BUDGET SEWER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 53-40-110 SALARIES 2,793.87 65,047.36 75,000.00 9,952.64 86.7 53-40-130 EMPLOYEE BENEFITS 730.36 35,451.59 44,100.00 8,648.41 80.4 53-40-220 SEWER PARTS & SUPPLIES.00 2,605.39 8,000.00 5,394.61 32.6 53-40-230 VEHICLE REPAIR & PARTS.00 270.85 1,500.00 1,229.15 18.1 53-40-240 FUEL & OIL 368.00 1,522.60 1,000.00 ( 522.60) 152.3 53-40-250 EQUIPMENT REPAIR & PARTS.00 60,316.95 13,000.00 ( 47,316.95) 464.0 53-40-280 UTILITIES 1,828.67 8,038.94 5,400.00 ( 2,638.94) 148.9 53-40-340 SEWER SCHOOLING.00 435.00 1,500.00 1,065.00 29.0 53-40-610 SEWER SAMPLES.00.00 200.00 200.00.0 53-40-620 SEWER LINE MAINTENANCE.00 363,273.35 2,500.00 ( 360,773.35) 14530. 53-40-630 SEWER WEED CONTROL SPRAYING.00.00 3,000.00 3,000.00.0 53-40-640 SEWER SAFETY EQUIPMENT.00.00 500.00 500.00.0 53-40-810 NEW EQUIPMENT.00 50.85 1,000.00 949.15 5.1 53-40-830 SEWER EQUIPMENT REPLACEMENT.00.00 1,000.00 1,000.00.0 TOTAL EXPENDITURES 5,720.90 537,012.88 157,700.00 ( 379,312.88) 340.5 TOTAL FUND EXPENDITURES 5,720.90 537,012.88 157,700.00 ( 379,312.88) 340.5 NET REVENUE OVER EXPENDITURES ( 5,720.90) 14,349.31 4,925.00 ( 9,424.31) 291.4 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 24
BALANCE SHEET MAY 31, 2017 SANITATION FUND ASSETS 54-10100 CASH - COMBINED FUND 5,991.04 54-14100 DEFERRED OUTFLOWS WR 23,419.81 54-15100 LAND 25,254.70 54-15200 BUILDINGS 244,266.69 54-15300 EQUIPMENT 177,404.71 54-15400 VEHICLES 180,724.00 54-15600 CONSTRUCTION IN PROCESS 649,493.55 54-16200 A/D BUILDINGS ( 216,993.69) 54-16300 A/D EQUIPMENT ( 166,430.79) 54-16400 A/D VEHICLES ( 57,359.33) TOTAL ASSETS 865,770.69 LIABILITIES AND EQUITY LIABILITIES 54-21125 DUE TO OTHER FUNDS 45,750.40 54-22310 NOTE PAYABLE-LANDFILL SLIB 5,194.44 54-22320 NOTE PAYABLE-CATERPILLAR/FLB 190,459.92 54-24100 UNFUNDED PENSION 107,256.32 54-24200 DEFERRED INFLOWS 2,450.44 TOTAL LIABILITIES 351,111.52 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 54-29800 RETAINED EARNINGS 540,365.73 REVENUE OVER EXPENDITURES - YTD ( 25,706.56) BALANCE - CURRENT DATE 514,659.17 TOTAL FUND EQUITY 514,659.17 TOTAL LIABILITIES AND EQUITY 865,770.69 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 25
REVENUES WITH COMPARISON TO BUDGET SANITATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 54-30-100 COLLECTION FEES 20.00 186,341.25 230,000.00 43,658.75 81.0 54-30-200 LANDFILL PIT REVENUES 3,589.00 189,716.37 187,000.00 ( 2,716.37) 101.5 54-30-300 DUMPSTER SALES.00 618.33 3,600.00 2,981.67 17.2 54-30-400 LANDFILL CAP GRANT 30,459.49 53,192.54 1,528,544.00 1,475,351.46 3.5 54-30-500 LANDFILL LOAN.00 913.85 486,000.00 485,086.15.2 54-30-900 TRANSFER STATION GRANT/LOAN.00 743,830.09 1,334,000.00 590,169.91 55.8 TOTAL REVENUE 34,068.49 1,174,612.43 3,769,144.00 2,594,531.57 31.2 TOTAL FUND REVENUE 34,068.49 1,174,612.43 3,769,144.00 2,594,531.57 31.2 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 26
EXPENDITURES WITH COMPARISON TO BUDGET SANITATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT SANITATION 54-71-110 SALARIES 3,356.32 78,804.81 82,481.00 3,676.19 95.5 54-71-130 EMPLOYEE BENEFITS 880.80 53,818.16 62,138.00 8,319.84 86.6 54-71-220 SANITATION PARTS & SUPPLIES 35.50 834.21 1,000.00 165.79 83.4 54-71-240 FUEL & OIL 358.26 5,181.37 10,000.00 4,818.63 51.8 54-71-250 EQUIPMENT REPAIR 90.78 1,436.34 2,000.00 563.66 71.8 54-71-610 DUMPSTER PURCHASES & REPAIRS.00.00 1,000.00 1,000.00.0 54-71-700 ENGINEERING FEES 17,639.94 88,135.71 30,000.00 ( 58,135.71) 293.8 54-71-810 NEW EQUIPMENT.00 267.47 1,000.00 732.53 26.8 54-71-820 NEW TRUCK & TRAILER 1,134.99 71,725.38 90,300.00 18,574.62 79.4 54-71-840 NEW CONSTR. TRANSFER STATION.00 871,839.84 1,428,500.00 556,660.16 61.0 54-71-860 DEBT SERVICE.00.00 157,000.00 157,000.00.0 54-71-880 TRANSFER TIPPING FEE AND HAUL 4,852.87 9,595.92 73,000.00 63,404.08 13.2 TOTAL SANITATION 28,349.46 1,181,639.21 1,938,419.00 756,779.79 61.0 LANDFILL 54-72-110 SALARIES 811.50 16,764.36 19,047.00 2,282.64 88.0 54-72-130 EMPLOYEE BENEFITS 80.17 1,649.58 2,010.00 360.42 82.1 54-72-220 SUPPLIES & EXPENSE.00 960.10 1,000.00 39.90 96.0 54-72-240 FUEL & OIL 400.34 5,766.06 6,000.00 233.94 96.1 54-72-250 EQUIPMENT REPAIR & PARTS 43.04 4,056.93 10,000.00 5,943.07 40.6 54-72-280 UTILITIES 263.45 1,775.81 1,500.00 ( 275.81) 118.4 54-72-340 LANDFILL TRAINING.00.00 1,500.00 1,500.00.0 54-72-810 NEW EQUIPMENT.00 3,404.97 10,000.00 6,595.03 34.1 54-72-850 CLOSURE & POST CLOSURE COSTS 52.47 36,101.97 960,900.00 924,798.03 3.8 TOTAL LANDFILL 1,650.97 70,479.78 1,011,957.00 941,477.22 7.0 OPERATING TRANSFERS 54-99-998 OPERATING TRANSFERS IN.00 ( 74,800.00).00 74,800.00.0 54-99-999 OPERATING TRANSFERS OUT.00 23,000.00.00 ( 23,000.00).0 TOTAL OPERATING TRANSFERS.00 ( 51,800.00).00 51,800.00.0 TOTAL FUND EXPENDITURES 30,000.43 1,200,318.99 2,950,376.00 1,750,057.01 40.7 NET REVENUE OVER EXPENDITURES 4,068.06 ( 25,706.56) 818,768.00 844,474.56 ( 3.1) FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:09PM PAGE: 27
BALANCE SHEET MAY 31, 2017 GENERAL LT DEBT-ACCOUNT GROUP ASSETS 60-10200 AMOUNT PROVIDED FOR LT DEBT 1,870,353.72 60-14100 DEFERRED OUTFLOWS WR 168,116.50 TOTAL ASSETS 2,038,470.22 LIABILITIES AND EQUITY LIABILITIES 60-23460 NOTE PAYBLE-SHOP REFURBISH 14,025.00 60-23700 CAPITAL LEASE ON CANNON COPIER 6,328.72 60-23800 SWIMMING POOL BONDS PAYABLE 1,850,000.00 60-24100 UNFUNDED PENSION 506,557.00 60-24200 DEFERRED INFLOWS 15,873.39 TOTAL LIABILITIES 2,392,784.11 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 60-29800 FUND BALANCE ( 354,313.89) REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE ( 354,313.89) TOTAL FUND EQUITY ( 354,313.89) TOTAL LIABILITIES AND EQUITY 2,038,470.22 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:10PM PAGE: 28
BALANCE SHEET MAY 31, 2017 PERPETUAL CARE FUND ASSETS 70-10100 CASH - COMBINED FUND 4,077.81 70-10120 CD - PERPETUAL CARE 11,417.41 TOTAL ASSETS 15,495.22 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 70-29800 FUND BALANCE 15,120.22 REVENUE OVER EXPENDITURES - YTD 375.00 BALANCE - CURRENT DATE 15,495.22 TOTAL FUND EQUITY 15,495.22 TOTAL LIABILITIES AND EQUITY 15,495.22 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:10PM PAGE: 29
REVENUES WITH COMPARISON TO BUDGET PERPETUAL CARE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 70-30-100 PERPETUAL CARE TRUST 100.00 375.00 500.00 125.00 75.0 TOTAL REVENUE 100.00 375.00 500.00 125.00 75.0 TOTAL FUND REVENUE 100.00 375.00 500.00 125.00 75.0 NET REVENUE OVER EXPENDITURES 100.00 375.00 500.00 125.00 75.0 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:10PM PAGE: 30
BALANCE SHEET MAY 31, 2017 FUND 80 ASSETS 80-15100 LAND 433,916.68 80-15200 BUILDINGS 4,641,632.55 80-15300 EQUIPMENT 2,346,235.83 80-15400 VEHICLES 880,941.77 80-15500 INFRASTRUCTURE 6,955,986.81 80-15600 AIRPORT 3,278,691.06 80-15700 CONSTUCTION IN PROCESS 52,080.00 80-16200 A/D BUILDINGS ( 905,102.46) 80-16300 A/D EQUIPMENT ( 1,683,191.21) 80-16400 A/D VEHICLES ( 563,385.67) 80-16500 A/D INFRASTRUCTURE ( 6,696,108.98) 80-16600 A/D AIRPORT ( 1,504,075.55) TOTAL ASSETS 7,237,620.83 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 80-29800 FUND BALANCE 7,237,620.83 REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE 7,237,620.83 TOTAL FUND EQUITY 7,237,620.83 TOTAL LIABILITIES AND EQUITY 7,237,620.83 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/19/2017 01:10PM PAGE: 31