REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 2016 Camp Drug General General Brownfield West Dbn East Dbn Component Major Local Dearborn Law Designated Community Tele- Capital Government Redevelopment Downtown Dev Downtown Dev Units General Street Street Operating Enforcement Library Purposes Development Communications Improvement Combined Authority Authority Authority Combined Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Fund Fund Total Taxes & penalties on taxes $ 73,727,365 $468,990 $746,010 $ - $ - $ 5,175,380 $ - $ - $ - $ - $ 80,117,745 $ 4,054,022 $ 488,000 $ 815,300 $ 5,357,322 Licenses and permits 1,917,510 - - - - - - - - - 1,917,510 - - - - Intergovernmental revenues: State sources 9,825,503 5,800,000 1,775,000 - - 54,000 - - - - 17,454,503 - - - - Federal sources - - - - - - - 2,066,621 - - 2,066,621 - - - - Other sources - - - - - 80,000 - - - - 80,000-27,000-27,000 Sales - - - - - - - - - - - - - - - Charges for services 12,594,017 - - - - 47,000 - - - 35,714 12,676,731 - - - - Fines and forfeits 4,083,120 - - - - 80,000 - - - - 4,163,120 - - - - Rents and royalties 5,860,554 - - - - 7,500 - - 815,000-6,683,054 - - - - Proceeds from land sales - - - - - - - - - - - - - - - Miscellaneous revenue 361,394 38,425 - - - 7,700 - - 5,200 1,100 413,819 - - - - Private source contributions 165,779 - - - - - - - - 1,000,000 1,165,779 - - - - Proceeds from debt issuance - - - - - - - - - - - - - - - Interest on investments 15,518 3,268 2,992-1,165 487 - - 1,193 2,366 26,989 1,110 389 1,482 2,981 Total estimated revenue 108,550,760 6,310,683 2,524,002-1,165 5,452,067-2,066,621 821,393 1,039,180 126,765,871 4,055,132 515,389 816,782 5,387,303 Estimated operating transfers in - - 4,427,266 - - - 10,500 - - 407,538 4,845,304 454,664 155,000-609,664 Total Estimated Financing Sources 108,550,760 6,310,683 6,951,268-1,165 5,452,067 10,500 2,066,621 821,393 1,446,718 131,611,175 4,509,796 670,389 816,782 5,996,967 Personnel services 76,639,427 - - - - 3,284,193-199,880 610,092-80,733,592-6,282 55,016 61,298 Supplies 4,091,173 - - - 93,535 100,995-9,000 29,210-4,323,913-600 800 1,400 Other operating expense 25,053,889 1,345,392 2,206,398-391,950 1,296,673-1,272,475 176,747-31,743,524 3,756,870 213,625 241,406 4,211,901 Utilities 3,916,634 - - - 28,000 64,000 - - - - 4,008,634 - - 4,000 4,000 Capital outlay 251,000 - - - 142,000 504,800 - - 34,600-932,400 - - 119,205 119,205 Capital outlay-projects - 1,751,577 4,696,246 - - - - - - 1,991,233 8,439,056 - - - - Debt service: - Principal - - - - - - - - - - - 296,793 - - 296,793 Interest and fiscal charges - - - - - - - - - - - 544,401 340,000-884,401 Expenditures allocated out (5,595,176) - - - - - - - - - (5,595,176) - - - - Undistributed appropriations 376,599 - - - - 10,000 10,500-2,000-399,099 - - - - Total expenditure appropriations 104,733,546 3,096,969 6,902,644-655,485 5,260,661 10,500 1,481,355 852,649 1,991,233 124,985,042 4,598,064 560,507 420,427 5,578,998 Operating transfers out appropriation 2,380,038 2,900,000 - - - - - 585,266 10,000-5,875,304 - - 454,664 454,664 Total Appropriations 107,113,584 5,996,969 6,902,644-655,485 5,260,661 10,500 2,066,621 862,649 1,991,233 130,860,346 4,598,064 560,507 875,091 6,033,662 Over (Under) Appropriations 1,437,176 313,714 48,624 - (654,320) 191,406 - - (41,256) (544,515) 750,829 (88,268) 109,882 (58,309) (36,695) Fund Balance-July 1, 2014 23,622,735 5,711,256 4,806,411 761,801 1,926,790 564,299 1,150,640 507,972 2,252,775 9,889,064 51,193,743 (9,160,153) 628,580 2,469,013 (6,062,560) sources over (under) uses 5,698,541 (4,857,216) (3,536,483) (761,801) (1,082,098) 151,828 (1,150,640) - (140,135) 1,898,751 (3,779,253) (553,536) (194,120) (720,003) (1,467,659) Add debt principal relief - - - - - - - - - - - 588,586 - - 588,586 Less unexpended project appropriations - - - - - - - - - - - - - - - Less projected reserves - - - - - - - - - - - - - - - Projected Fund Balance-June 30, 2016 $ 30,758,452 $ 1,167,754 $ 1,318,552 $ - $ 190,372 $ 907,533 $ - $ 507,972 $ 2,071,384 $ 11,243,300 $ 48,165,319 $ (9,213,371) $ 544,342 $ 1,690,701 $ (6,978,328)
REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 2017 Camp Drug General General Brownfield West Dbn East Dbn Component Major Local Dearborn Law Designated Community Tele- Capital Government Redevelopment Downtown Dev Downtown Dev Units General Street Street Operating Enforcement Library Purposes Development Communications Improvement Combined Authority Authority Authority Combined Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Fund Fund Total Taxes & penalties on taxes $ 74,195,955 $468,990 $746,010 $ - $ - $ 5,218,280 $ - $ - $ - $ - $ 80,629,235 $ 4,187,922 $ 488,000 $ 815,300 $ 5,491,222 Licenses and permits 1,919,020 - - - - - - - - - 1,919,020 - - - - Intergovernmental revenues: State sources 9,872,588 5,800,000 1,775,000 - - 56,000 - - - - 17,503,588 - - - - Federal sources - - - - - - - 1,500,000 - - 1,500,000 - - - - Other sources - - - - - 80,000 - - - - 80,000-27,000-27,000 Sales - - - - - - - - - - - - - - - Charges for services 12,656,767 - - - - 47,000 - - - 35,714 12,739,481 - - - - Fines and forfeits 4,083,120 - - - - 80,000 - - - - 4,163,120 - - - - Rents and royalties 5,545,757 - - - - 7,500 - - 815,000-6,368,257 - - - - Proceeds from land sales - - - - - - - - - - - - - - - Miscellaneous revenue 350,725 38,425 - - - 7,700 - - 5,200 1,100 403,150 - - - - Private source contributions 165,589 - - - - - - - - - 165,589 - - - - Proceeds from debt issuance - - - - - - - - - - - - - - - Interest on investments 18,831 3,966 3,631-1,414 591 - - 1,448 2,872 32,753 1,347 472 1,798 3,617 Total estimated revenue 108,808,352 6,311,381 2,524,641-1,414 5,497,071-1,500,000 821,648 39,686 125,504,193 4,189,269 515,472 817,098 5,521,839 Estimated operating transfers in - - 3,900,000 - - - 10,500 - - 349,538 4,260,038 454,664 155,000-609,664 Total Estimated Financing Sources 108,808,352 6,311,381 6,424,641-1,414 5,497,071 10,500 1,500,000 821,648 389,224 129,764,231 4,643,933 670,472 817,098 6,131,503 Personnel services 78,396,985 - - - - 3,344,369-199,880 620,542-82,561,776-6,265 54,867 61,132 Supplies 3,958,948 - - - 82,535 85,595-9,000 28,135-4,164,213-600 800 1,400 Other operating expense 23,452,304 1,345,392 2,206,398-376,250 1,583,309-1,291,120 178,602-30,433,375 3,890,983 213,625 241,406 4,346,014 Utilities 3,938,406 - - - 28,000 64,000 - - - - 4,030,406 - - 4,000 4,000 Capital outlay 153,640 - - - 140,000 450,000 - - - - 743,640 - - - - Capital outlay-projects - 1,813,825 4,267,675 - - - - - - 537,640 6,619,140 - - - - Debt service: Principal - - - - - - - - - - - 306,793 340,000-646,793 Interest and fiscal charges - - - - - - - - - - - 533,868 - - 533,868 Expenditures allocated out (5,562,926) - - - - - - - - - (5,562,926) - - - - Undistributed appropriations 374,254 - - - (434,999) 10,000 10,500-2,000 - (38,245) - - - - Total expenditure appropriations 104,711,611 3,159,217 6,474,073-191,786 5,537,273 10,500 1,500,000 829,279 537,640 122,951,379 4,731,644 560,490 301,073 5,593,207 Operating transfers out appropriation 2,105,038 2,900,000 - - - - - - 10,000-5,015,038 - - 454,664 454,664 Total Appropriations 106,816,649 6,059,217 6,474,073-191,786 5,537,273 10,500 1,500,000 839,279 537,640 127,966,417 4,731,644 560,490 755,737 6,047,871 Over (Under) Appropriations 1,991,703 252,164 (49,432) - (190,372) (40,202) - - (17,631) (148,416) 1,797,814 (87,711) 109,982 61,361 83,632 Fund Balance-July 1, 2014 23,622,735 5,711,256 4,806,411 761,801 1,926,790 564,299 1,150,640 507,972 2,252,775 11,787,815 53,092,494 (9,160,153) 628,580 2,469,013 (6,062,560) sources over (under) uses 5,698,541 (4,857,216) (3,536,483) (761,801) (1,082,098) 151,828 (1,150,640) - (140,135) (544,515) (6,222,519) (553,536) (194,120) (720,003) (1,467,659) Add debt principal relief - - - - - - - - - - - 895,379 - - 895,379 FY 2015-2016 projected fin sources over (under) uses 1,437,176 313,714 48,624 - (654,320) 191,406 - - (41,256) - 1,295,344 (88,268) 109,882 (58,309) (36,695) Less projected reserves - - - - - - - - - - - - - - - Projected Fund Balance-June 30, 2017 $ 32,750,155 $ 1,419,918 $ 1,269,120 $ - $ - $ 867,331 $ - $ 507,972 $ 2,053,753 $ 11,094,884 $ 49,963,133 $ (8,994,289) $ 654,324 $ 1,752,062 $ (6,587,903)
REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 2018 Camp Drug General General Brownfield West Dbn East Dbn Component Major Local Dearborn Law Designated Community Tele- Capital Government Redevelopment Downtown Dev Downtown Dev Units General Street Street Operating Enforcement Library Purposes Development Communications Improvement Combined Authority Authority Authority Combined Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Fund Fund Total Taxes & penalties on taxes $ 62,494,735 $469,000 $746,000 $ - $ - $ 5,274,180 $ - $ - $ - $ - $ 68,983,915 $ 4,219,422 $ 488,000 $ 815,300 $ 5,522,722 Licenses and permits 1,912,510 - - - - - - - - - 1,912,510 - - - - Intergovernmental revenues: State sources 9,876,788 5,800,000 1,775,000 - - 58,000 - - - - 17,509,788 - - - - Federal sources - - - - - - - 1,500,000 - - 1,500,000 - - - - Other sources - - - - - 80,000 - - - - 80,000-27,000-27,000 Sales - - - - - - - - - - - - - - - Charges for services 12,580,754 - - - - 47,000 - - - 35,714 12,663,468 - - - - Fines and forfeits 4,083,120 - - - - 80,000 - - - - 4,163,120 - - - - Rents and royalties 5,899,177 - - - - 7,500 - - 815,000-6,721,677 - - - - Proceeds from land sales - - - - - - - - - - - - - - - Miscellaneous revenue 355,695 38,425 - - - 7,700 - - 5,200 1,100 408,120 - - - - Private source contributions 165,837 - - - - - - - - - 165,837 - - - - Proceeds from debt issuance - - - - - - - - - - - - - - - Interest on investments 22,152 4,665 4,271-1,663 695 - - 1,703 3,378 38,527 1,584 555 2,115 4,254 Total estimated revenue 97,390,768 6,312,090 2,525,271-1,663 5,555,075-1,500,000 821,903 40,192 114,146,962 4,221,006 515,555 817,415 5,553,976 Estimated operating transfers in - - 3,900,000 - - - 10,500 - - - 3,910,500 454,664 155,000-609,664 Total Estimated Financing Sources 97,390,768 6,312,090 6,425,271-1,663 5,555,075 10,500 1,500,000 821,903 40,192 118,057,462 4,675,670 670,555 817,415 6,163,640 Personnel services 80,175,333 - - - - 3,413,306-199,880 632,012-84,420,531-6,265 92,609 98,874 Supplies 3,977,678 - - - 84,035 86,095-9,000 30,380-4,187,188-600 800 1,400 Other operating expense 22,808,516 1,345,392 2,246,308-375,750 1,439,643-1,291,120 186,612-29,693,341 3,923,733 213,625 241,406 4,378,764 Utilities 3,940,394 - - - 28,000 64,000 - - - - 4,032,394 - - 4,000 4,000 Capital outlay 62,000 - - - 140,000 458,000 - - 17,980-677,980 - - - - Capital outlay-projects - 1,813,825 3,917,675 - - - - - - 540,377 6,271,877 - - - - Debt service: Principal - - - - - - - - - - - 316,793 - - 316,793 Interest and fiscal charges - - - - - - - - - - - 522,277 340,000-862,277 Expenditures allocated out (5,591,926) - - - - - - - - - (5,591,926) - - - - Undistributed appropriations 371,647 - - - (626,122) 10,000 10,500-2,000 - (231,975) - - - - Total expenditure appropriations 105,743,642 3,159,217 6,163,983-1,663 5,471,044 10,500 1,500,000 868,984 540,377 123,459,410 4,762,803 560,490 338,815 5,662,108 Operating transfers out appropriation 1,705,500 2,900,000 - - - - - - 10,000-4,615,500 - - 454,664 454,664 Total Appropriations 107,449,142 6,059,217 6,163,983-1,663 5,471,044 10,500 1,500,000 878,984 540,377 128,074,910 4,762,803 560,490 793,479 6,116,772 Over (Under) Appropriations (10,058,374) 252,873 261,288 - - 84,031 - - (57,081) (500,185) (10,017,448) (87,133) 110,065 23,936 46,868 Fund Balance-July 1, 2014 23,622,735 5,711,256 4,806,411 761,801 1,926,790 564,299 1,150,640 507,972 2,252,775 11,243,300 52,547,979 (9,160,153) 628,580 2,469,013 (6,062,560) sources over (under) uses 5,698,541 (4,857,216) (3,536,483) (761,801) (1,082,098) 151,828 (1,150,640) - (140,135) (148,416) (5,826,420) (553,536) (194,120) (720,003) (1,467,659) Add debt principal relief - - - - - - - - - - - 1,212,172 - - 1,212,172 FY 2015-2016 and 2016-2017 projected financing sources over (under) uses 3,428,879 565,878 (808) - (844,692) 151,204 - - (58,887) - 3,241,574 (175,979) 219,864 3,052 46,937 Less projected reserves - - - - - - - - - - - - - - - Projected Fund Balance-June 30, 2018 $ 22,691,781 $ 1,672,791 $ 1,530,408 $ - $ - $ 951,362 $ - $ 507,972 $ 1,996,672 $ 10,594,699 $ 39,945,685 $ (8,764,629) $ 764,389 $ 1,775,998 $ (6,224,242)
REVENUE, EXPENDITURES AND CHANGES IN RETAINED EARNINGS ALL PROPRIETARY FUND TYPES AND BUDGETED FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2016 Senior Fleet and Proprietary Retiree Defined Post Fiduciary Parking Apartment Golf Information Fleet Workers General Employee Funds Death Benefit Employment Funds System Operating Course Sewer Water Systems Facilities Replacement Comp Liability Insurance Combined Benefit Retirement Health Care Combined Funds Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Funds Fund Total Sales $ - $ - $ - $ 23,285,000 $ 12,667,500 $ - $ - $ - $ - $ - $ - $ 35,952,500 $ - $ - $ - $ - Charges for services - 796,834-7,558,000 5,018,666 1,912,954 4,321,353 - - - - 19,607,807 - - - - Engineering services - - - - 1,930,600 - - - - - - 1,930,600 - - - - Delinquent transfer fee - - - 425,000 278,000 - - - - - - 703,000 - - - - Rents and royalties - 1,810,109 - - - 372,500 2,804,970 2,944,534 - - - 7,932,113 - - - - Insurance premiums - - - - - - - - 484,718 1,000,000 19,076,321 20,561,039-12,563,364 12,563,364 Retirees' death benefit insurance - - - - - - - - - - - - 13,000 - - 13,000 Miscellaneous revenue - 59,392-165,075 66,850 - - 75,000 5,000 - - 371,317-27,500 375,000 402,500 Proceeds from long term debt - - - - - - - - - - - - - - - - Taxes and penalties on taxes - - - 14,999,600 - - - - - - - 14,999,600 - - - - Penalties - - - 854,200 852,000 - - - - - - 1,706,200 - - - - Contributions - - - - - - 218,400 - - - - 218,400 50,000 14,420,589-14,470,589 Investment income - 5,248-9,845 3,839 2,982 6,861 3,239 1,760 3,228 1,972 38,974 637 33,338,700 4,229,251 37,568,588 Total estimated revenue - 2,671,583-47,296,720 20,817,455 2,288,436 7,351,584 3,022,773 491,478 1,003,228 19,078,293 104,021,550 63,637 47,786,789 17,167,615 65,018,041 Estimated operating transfers in - - - - - - - 250,000-825,000-1,075,000 - - - - Total Estimated Financing Sources - 2,671,583-47,296,720 20,817,455 2,288,436 7,351,584 3,272,773 491,478 1,828,228 19,078,293 105,096,550 63,637 47,786,789 17,167,615 65,018,041 Personnel services - 1,652,933-2,428,525 5,703,288 1,120,874 2,584,353 - - - - 13,489,973 - - - - Contractual services - 123,326-1,811,120 1,042,979 355,031 119,409 - - 75,000 174,400 3,701,265-1,911,400 119,000 2,030,400 Insurance and bonds - 70,000-93,700 56,700 8,400 - - 651,500 800,000 19,112,750 20,793,050-20,800-20,800 Insurance benefits/annuities - - - - - - - - - - - - 60,000 34,208,000 10,920,000 45,188,000 Claims and judgements - - - - - - - - - 1,100,000-1,100,000 - - - - Utilities - 454,030-447,400 16,300-1,532,213 - - - - 2,449,943 - - - - Repair and maintenance - 225,392-1,141,800 61,300 80,595 129,540 - - - - 1,638,627 - - - - Supplies - 70,650-293,080 843,450 82,630 214,350 - - - - 1,504,160-37,000-37,000 Cost of sales - - - 18,375,600 8,836,945 - - - - - - 27,212,545 - - - - Taxes - - - - - - - - - - - - - - - - Miscellaneous - 66,740-190,868 297,327 122,500 59,925 2,000-107,500-846,860 - - - - Capital outlay - - - 157,500 500,000 73,820 1,313,742 3,733,000 - - - 5,778,062 - - - - Capital outlay-projects - 153,579-5,020,000 4,250,000 1,250,000 - - - - - 10,673,579 - - - - Expenses allocated out - - - - (600,000) - (283,068) - - - - (883,068) - - - - Debt Service: - - Principal - - - 15,145,000 60,000-1,435,000 - - - - 16,640,000 - - - - Interest and fiscal charges - - - 3,691,316 14,845-252,628 - - - - 3,958,789 - - - Total expenditure appropriations - 2,816,650-48,795,909 21,083,134 3,093,850 7,358,092 3,735,000 651,500 2,082,500 19,287,150 108,903,785 60,000 36,177,200 11,039,000 47,276,200 Operating transfers out appropriation - - - - 1,858 - - - - - - 1,858 - - - - Total Appropriations - 2,816,650-48,795,909 21,084,992 3,093,850 7,358,092 3,735,000 651,500 2,082,500 19,287,150 108,905,643 60,000 36,177,200 11,039,000 47,276,200 Over (Under) Appropriations - (145,067) - (1,499,189) (267,537) (805,414) (6,508) (462,227) (160,022) (254,272) (208,857) (3,809,093) 3,637 11,609,589 6,128,615 17,741,841 Retained Earnings-July 1, 2014 13,002,189 11,005,128 1,176,451 163,630,925 75,630,812 4,837,851 68,004,303 9,542,431 2,324,325 2,719,955 3,445,311 355,319,680 381,318 460,236,644 53,903,728 514,521,690 sources over (under) uses (12,938,372) (145,195) (1,176,451) (57,354,054) (7,442,343) (3,078,460) 6,604,446 (2,266,357) (87,707) 284,463 (250,177) (77,850,207) (46,363) 13,199,063 4,702,795 17,855,495 Add debt principal relief - - - 4,380,000 - - 2,245,000 - - - - 6,625,000 - - - - Add capitalization of interest expense - - - - - - - - - - - - - - - - Add capitalization of fixed assets - 496,525-138,686,515 16,601,674 8,863,430 5,667,712 8,575,652 - - - 178,891,508 - - - - Add contribution from contributed capital - - - - - - - - - - - - - - - - Add transfer of depreciation - - - - - - - - - - - - - - - Less depreciation estimate - 470,812-7,398,816-344,428 4,566,380 2,235,994 - - - 15,016,430 - - - - Less bond proceeds - - - - - - - - - - - - - - - - Less unexpended project appropriations - - - - - - - - - - - - - - - - Less projected reserve requirements - - - - - - - - - - - - - - - - Projected Retained Earnings-June 30, 2016 $ 63,817 $ 10,740,579 $ - $ 240,445,381 $ 84,522,606 $ 9,472,979 $ 77,948,573 $ 13,153,505 $ 2,076,596 $ 2,750,146 $ 2,986,277 $ 444,160,459 $ 338,592 $ 485,045,296 $ 64,735,138 $ 550,119,026
REVENUE, EXPENDITURES AND CHANGES IN RETAINED EARNINGS ALL PROPRIETARY FUND TYPES AND BUDGETED FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2017 Senior Fleet and Proprietary Retiree Defined Post Fiduciary Parking Apartment Golf Information Fleet Workers General Employee Funds Death Benefit Employment Funds System Operating Course Sewer Water Systems Facilities Replacement Comp Liability Insurance Combined Benefit Retirement Health Care Combined Funds Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Funds Fund Total Sales $ - $ - $ - $ 22,986,402 $ 13,047,300 $ - $ - $ - $ - $ - $ - $ 36,033,702 $ - $ - $ - - Charges for services - 822,753-6,778,592 5,163,409 1,923,921 4,036,092 - - - - 18,724,767 - - - - Engineering services - - - - 1,930,600 - - - - - - 1,930,600 - - - - Delinquent transfer fee - - - 425,000 278,000 - - - - - - 703,000 - - - - Rents and royalties - 1,834,002 - - - 340,820 1,804,402 2,554,434 - - - 6,533,658 - - - - Insurance premiums - - - - - - - - 493,413 1,000,000 20,013,216 21,506,629-13,130,565 13,130,565 Retirees' death benefit insurance - - - - - - - - - - - - 13,000 - - 13,000 Miscellaneous revenue - 60,934-173,150 66,850 - - 75,000 5,000 - - 380,934-27,500 375,000 402,500 Proceeds from long term debt - - - - - - - - - - - - - - - - Taxes and penalties on taxes - - - 15,020,800 - - - - - - - 15,020,800 - - - - Penalties - - - 854,200 852,000 - - - - - - 1,706,200 - - - - Contributions - - - - - - - - - - - - 50,000 14,485,809-14,535,809 Investment Income - 6,368-11,948 4,659 3,618 8,325 3,931 2,136 3,917 2,393 47,295 688 34,153,700 4,565,676 38,720,064 Total estimated revenue - 2,724,057-46,250,092 21,342,818 2,268,359 5,848,819 2,633,365 500,549 1,003,917 20,015,609 102,587,585 63,688 48,667,009 18,071,241 66,801,938 Estimated operating transfers in - - - - - - - - - 550,000-550,000 - - - - Total Estimated Financing Sources - 2,724,057-46,250,092 21,342,818 2,268,359 5,848,819 2,633,365 500,549 1,553,917 20,015,609 103,137,585 63,688 48,667,009 18,071,241 66,801,938 Personnel services - 1,683,791-2,486,211 5,824,579 1,201,005 2,642,281 - - - - 13,837,867 - - - - Contractual services - 115,752-1,820,248 1,051,746 354,931 119,058 - - 78,200 174,400 3,714,335-1,971,400 137,000 2,108,400 Insurance and bonds - 70,000-93,700 56,700 8,400 - - 656,500 900,000 20,043,400 21,828,700-21,800-21,800 Insurance benefits/annuities - - - - - - - - - - - - 60,000 35,489,000 11,465,000 47,014,000 Claims and judgements - - - - - - - - - 1,100,000-1,100,000 - - - - Utilities - 467,311-460,700 16,300-1,547,540 - - - - 2,491,851 - - - - Repair and maintenance - 222,418-1,143,800 61,300 80,970 134,040 - - - - 1,642,528 - - - - Supplies - 73,060-293,080 893,450 70,630 208,850 - - - - 1,539,070-34,500-34,500 Cost of sales - - - 18,926,869 9,100,982 - - - - - - 28,027,851 - - - - Taxes - - - - - - - - - - - - - - - - Miscellaneous - 66,930-194,868 300,914 90,820 59,925 2,000-108,500-823,957 - - - - Capital outlay - 60,000-140,000 380,000 73,950-2,077,635 - - - 2,731,585 - - - - Capital outlay-projects - 491,721-5,020,000 4,250,000 250,000 903,608 - - - - 10,915,329 - - - - Expenses allocated out - - - - (600,000) - (286,706) - - - - (886,706) - - - - Debt Service: - Principal - - - 13,510,000 60,000-655,000 - - - - 14,225,000 - - - - Interest and fiscal charges - - - 3,389,566 13,345-183,794 - - - - 3,586,705 - - - Total expenditure appropriations - 3,250,983-47,479,042 21,409,316 2,130,706 6,167,390 2,079,635 656,500 2,186,700 20,217,800 105,578,072 60,000 37,516,700 11,602,000 49,178,700 Operating transfers out appropriation - - - - 1,858 - - - - - - 1,858 - - - - Total Appropriations - 3,250,983-47,479,042 21,411,174 2,130,706 6,167,390 2,079,635 656,500 2,186,700 20,217,800 105,579,930 60,000 37,516,700 11,602,000 49,178,700 Over (Under) Appropriations - (526,926) - (1,228,950) (68,356) 137,653 (318,571) 553,730 (155,951) (632,783) (202,191) (2,442,345) 3,688 11,150,309 6,469,241 17,623,238 Retained Earnings-July 1, 2014 13,002,189 11,005,128 1,176,451 163,630,925 75,630,812 4,837,851 68,004,303 9,542,431 2,324,325 2,719,955 3,445,311 355,319,680 381,318 460,236,644 53,903,728 514,521,690 sources over (under) uses (12,938,372) (145,195) (1,176,451) (57,354,054) (7,442,343) (3,078,460) 6,604,446 (2,266,357) (87,707) 284,463 (250,177) (77,850,207) (46,363) 13,199,063 4,702,795 17,855,495 Add debt principal relief - - - 4,705,000 - - 2,900,000 - - - - 7,605,000 - - - - Add capitalization of interest expense - - - - - - - - - - - - - - - - Add capitalization of fixed assets - 1,048,246-143,826,515 21,231,674 9,204,250 6,571,320 10,653,287 - - - 192,535,292 - - - - Add contribution from contributed capital - - - - - - - - - - - - - - - - Add transfer of depreciation - - - - - - - - - - - - - - - - Less depreciation estimate - 706,218-11,098,224-516,642 6,849,570 3,353,991 - - - 22,524,645 - - - - Less bond proceeds - - - - - - - - - - - - - - - - Less unexpended project appropriations - - - - - - - - - - - - - - - - Less projected reserve requirements - - - - - - - - - - - - - - - - FY 2015-2016 projected fin sources over (under) uses - (145,067) - (1,499,189) (267,537) (805,414) (6,508) (462,227) (160,022) (254,272) (208,857) (3,809,093) 3,637 11,609,589 6,128,615 17,741,841 Projected Retained Earnings-June 30, 2017 $ 63,817 $ 10,529,968 $ - $ 240,982,023 $ 89,084,250 $ 9,779,238 $ 76,905,420 $ 14,666,873 $ 1,920,645 $ 2,117,363 $ 2,784,086 $ 448,833,683 $ 342,280 $ 496,195,605 $ 71,204,379 $ 567,742,264
REVENUE, EXPENDITURES AND CHANGES IN RETAINED EARNINGS ALL PROPRIETARY FUND TYPES AND BUDGETED FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2018 Senior Fleet and Proprietary Retiree Defined Post Fiduciary Parking Apartment Golf Information Fleet Workers General Employee Funds Death Benefit Employment Funds System Operating Course Sewer Water Systems Facilities Replacement Comp Liability Insurance Combined Benefit Retirement Health Care Combined Funds Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Total Fund Funds Fund Total Sales $ - $ - $ - $ 23,675,994 $ 13,438,494 $ - $ - $ - $ - $ - $ - $ 37,114,488 $ - $ - $ - - Charges for services - 829,779-6,972,950 5,312,494 1,951,988 4,116,814 - - - - 19,184,025 - - - - Engineering services - - - - 1,931,000 - - - - - - 1,931,000 - - - - Delinquent transfer fee - - - 425,000 278,000 - - - - - - 703,000 - - - - Rents and royalties - 1,855,135 - - - 329,180 1,368,650 2,229,534 - - - 5,782,499 - - - - Insurance premiums - - - - - - - - 502,027 1,000,000 20,961,442 22,463,469 - - 13,786,195 13,786,195 Retirees' death benefit insurance - - - - - - - - - - - - 13,000 - - 13,000 Miscellaneous revenue - 62,944-170,915 66,850 - - 75,000 5,000 - - 380,709-27,500 375,000 402,500 Proceeds from long term debt - - - - - - - - - - - - - - - - Taxes and penalties on taxes - - - 15,351,600 - - - - - - - 15,351,600 - - - - Penalties - - - 854,200 852,000 - - - - - - 1,706,200 - - - - Contributions - - - - - - - - - - - - 50,000 14,550,339-14,600,339 Investment Income - 7,491-14,054 5,481 4,256 9,794 4,624 2,513 4,608 2,815 55,636 738 34,938,700 4,883,488 39,822,926 Total estimated revenue - 2,755,349-47,464,713 21,884,319 2,285,424 5,495,258 2,309,158 509,540 1,004,608 20,964,257 104,672,626 63,738 49,516,539 19,044,683 68,624,960 Estimated operating transfers in - - - - - - - - - 500,000-500,000 - - - - Total Estimated Financing Sources - 2,755,349-47,464,713 21,884,319 2,285,424 5,495,258 2,309,158 509,540 1,504,608 20,964,257 105,172,626 63,738 49,516,539 19,044,683 68,624,960 Personnel services - - - 2,550,150 5,939,042 1,230,350 2,705,777 - - - - 12,425,319 - - - - Contractual services - 1,717,534-1,831,719 1,065,256 355,031 119,605 - - 75,000 174,400 5,338,545-2,006,400 119,000 2,125,400 Insurance and bonds - 117,874-93,700 56,700 8,400 - - 661,500 950,000 21,032,750 22,920,924-22,800-22,800 Insurance benefits/annuities - - - - - - - - - - - - 60,000 36,858,000 12,015,000 48,933,000 Claims and judgements - - - - - - - - - 1,100,000-1,100,000 - - - - Utilities - 70,000-474,400 16,300-1,563,010 - - - - 2,123,710 - - - - Repair and maintenance - 484,294-1,143,800 61,300 83,370 140,040 - - - - 1,912,804 - - - - Supplies - 232,399-293,080 893,450 70,630 211,350 - - - - 1,700,909-37,000-37,000 Cost of sales - - - 19,494,674 9,372,939 - - - - - - 28,867,613 - - - - Taxes - - - - - - - - - - - - - - - - Miscellaneous - 133,680-214,868 298,307 79,180 59,925 2,000-109,500-897,460 - - - - Capital outlay - 8,000-90,000 320,000 74,080-1,885,962 - - - 2,378,042 - - - - Capital outlay-projects - - - 5,000,000 4,250,000 250,000 701,858 - - - - 10,201,858 - - - - Expenses allocated out - - - - (600,000) - (295,344) - - - - (895,344) - - - - Debt Service: - - Principal - - - 14,240,000 60,000-440,000 - - - - 14,740,000 - - - - Interest and fiscal charges - - - 3,142,254 11,845-154,792 - - - - 3,308,891 - - - - Total expenditure appropriations - 2,763,781-48,568,645 21,745,139 2,151,041 5,801,013 1,887,962 661,500 2,234,500 21,207,150 107,020,731 60,000 38,924,200 12,134,000 51,118,200 Operating transfers out appropriation - - - - 1,858 - - - - - - 1,858 - - - - Total Appropriations - 2,763,781-48,568,645 21,746,997 2,151,041 5,801,013 1,887,962 661,500 2,234,500 21,207,150 107,022,589 60,000 38,924,200 12,134,000 51,118,200 Over (Under) Appropriations - (8,432) - (1,103,932) 137,322 134,383 (305,755) 421,196 (151,960) (729,892) (242,893) (1,849,963) 3,738 10,592,339 6,910,683 17,506,760 Retained Earnings-July 1, 2014 13,002,189 11,005,128 1,176,451 163,630,925 75,630,812 4,837,851 68,004,303 9,542,431 2,324,325 2,719,955 3,445,311 355,319,680 381,318 460,236,644 53,903,728 514,521,690 sources over (under) uses (12,938,372) (145,195) (1,176,451) (57,354,054) (7,442,343) (3,078,460) 6,604,446 (2,266,357) (87,707) 284,463 (250,177) (77,850,207) (46,363) 13,199,063 4,702,795 17,855,495 Add debt principal relief - - - 5,035,000 - - 3,340,000 - - - - 8,375,000 - - - - Add capitalization of interest expense - - - - - - - - - - - - - - - - Add capitalization of fixed assets - 1,048,246-148,916,515 25,801,674 9,533,430 7,273,178 12,539,249 - - - 205,112,292 - - - - Add contribution from contributed capital - - - - - - - - - - - - - - - - Add transfer of depreciation - - - - - - - - - - - - - - - - Less depreciation estimate - 941,624-14,797,632-688,856 9,132,760 4,471,988 - - - 30,032,860 - - - - Less bond proceeds - - - - - - - - - - - - - - - - Less unexpended project appropriations - - - - - - - - - - - - - - - - Less projected reserve requirements - - - - - - - - - - - - - - - - FY 2015-2016 and 2016-2017 projected fin sources over (under) uses - (671,993) - (2,728,139) (335,893) (667,761) (325,079) 91,503 (315,973) (887,055) (411,048) (6,251,438) 7,325 22,759,898 12,597,856 35,365,079 Projected Retained Earnings-June 30, 2018 $ 63,817 $ 10,286,130 $ - $ 241,598,683 $ 93,791,572 $ 10,070,587 $ 75,458,333 $ 15,856,034 $ 1,768,685 $ 1,387,471 $ 2,541,193 $ 452,822,505 $ 346,018 $ 506,787,944 $ 78,115,062 $ 585,249,024