Combined Revenue - All Funds

LARIMER COUNTY, COLORADO
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ACTUAL AND BUDGET - ALL GOVERNMENTAL FUND TYPES
December 31, 1999
(With comparative totals for December 31, 1998)

General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds

Actual Budget Variance Actual Budget Variance Actual Budget Variance Actual Budget Variance

REVENUES:

Taxes $ 34,585,366 $ 34,051,163 $ 534,203 $ 34,717,476 $ 34,225,756 $ 491,720 $ - $ - $ - $ - $ - $ -

Assessments - - - - - - 545,659 216,795 328,864 - - -

Intergovernmental 856,113 851,877 4,236 34,825,945 34,399,505 426,440 - - - 75,627 - 75,627

Licenses and permits 95,893 95,036 857 2,357,978 2,253,082 104,896 - - - - - -

Charges for services 7,282,719 6,972,697 310,022 5,870,935 5,081,369 789,566 - - - 132,495 82,453 50,042

Interest earnings 1,871,281 2,000,000 (128,719) 639,721 482,563 157,158 443,617 378,473 65,144 2,542,913 2,514,682 28,231

Miscellaneous 1,712,648 1,507,973 204,675 4,289,395 4,307,716 (18,321)           -           -           - 168,413 67,903 100,510

Total Revenues 46,404,020 45,478,746 925,274 82,701,450 80,749,991 1,951,459 989,276 595,268 394,008 2,919,448 2,665,038 254,410

EXPENDITURES:

Current operating:

General government 16,066,814 16,632,912 566,098 4,881,498 4,818,563 (62,935) - - - 243,146 453,755 210,609

Judicial and public safety 21,934,215 22,764,498 830,283 3,955,547 4,194,151 238,604 - - - 305,499 305,644 145

Streets and highways 1,524,321 1,552,371 28,050 11,283,670 13,303,863 2,020,193 - - - 5,256 - (5,256)

Recreation - - - 6,640,765 6,486,031 (154,734) - - - 19,591 207 (19,384)

Projects 1,062,941 1,071,256 8,315 1,450,935 1,534,159 83,224 - - - 956,940 2,143,418 1,186,478

Health and human services 517,330 549,376 32,046 35,516,440 35,776,633 260,193 - - - 34,384 16,370 (18,014)

Capital outlay - 2,000 2,000 2,214,638 4,450,942 2,236,304 - - - 26,261,094 32,103,388 5,842,294

Debt service           -           -           - 614,264 614,264           - 6,339,325 6,345,011 5,686           -           -           -

Total Expenditures 41,105,621 42,572,413 1,466,792 66,557,757 71,178,606 4,620,849 6,339,325 6,345,011 5,686 27,825,910 35,022,782 7,196,872

EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES 5,298,399 2,906,333 2,392,066 16,143,693 9,571,385 6,572,308 (5,350,049) (5,749,743) 399,694 (24,906,462) (32,357,744) 7,451,282

OTHER FINANCING SOURCES (USES):

Sale of assets 100 380 (280) 164,098 235,015 (70,917) - - - 218,055 116,307 101,748

Financing provided by debt - - - 950,000 950,000 - 41,396 41,396 - 616,488 616,489 (1)

Operating transfers in 2,524,902 2,973,237 (448,335) 6,363,661 6,409,046 (45,385) 5,738,552 5,745,367 (6,815) 6,208,823 7,963,939 (1,755,116)

Operating transfers out (6,087,133) (6,383,686) 296,553 (14,517,940) (16,908,877) 2,390,937           -           -           - (850)           - (850)

Total Other Financing Sources (Uses) (3,562,131) (3,410,069) (152,062) (7,040,181) (9,314,816) 2,274,635 5,779,948 5,786,763 (6,815) 7,042,516 8,696,735 (1,654,219)

EXCESS (DEFICIENCY) OF REVENUES
AND OTHER SOURCES OVER
EXPENDITURES AND OTHER USES 1,736,268 (503,736) 2,240,004 9,103,512 256,569 8,846,943 429,899 37,020 392,879 (17,863,946) (23,661,009) 5,797,063

FUND BALANCES, January 1 8,527,534 8,527,534 - 20,697,486 20,593,122 104,364 7,138,117 7,138,117 - 63,893,885 63,893,885 -

INCREASE (DECREASE) IN RESERVE

FOR INVENTORIES - - - 1,955 - 1,955 - - - - - -

RESIDUAL EQUITY TRANSFER IN (NOTE 15)           -           -           - 40,698 41,760 (1,062)           -           -           -           -           -           -

FUND BALANCES, December 31 $ 10,263,802 $ 8,023,798 $ 2,240,004 $ 29,843,651 $ 20,891,451 $ 8,952,200 $ 7,568,016 $ 7,175,137 $ 392,879 $ 46,029,939 $ 40,232,876 $ 5,797,063

The Notes to Financial Statements are an integral part of this exhibit.

Back to 1999 Financial Report

	General Fund			Special Revenue Funds			Debt Service Funds			Capital Projects Funds

	Actual	Budget	Variance	Actual	Budget	Variance	Actual	Budget	Variance	Actual	Budget	Variance

REVENUES:
Taxes	$ 34,585,366	$ 34,051,163	$ 534,203	$ 34,717,476	$ 34,225,756	$ 491,720	$ -	$ -	$ -	$ -	$ -	$ -
Assessments	-	-	-	-	-	-	545,659	216,795	328,864	-	-	-
Intergovernmental	856,113	851,877	4,236	34,825,945	34,399,505	426,440	-	-	-	75,627	-	75,627
Licenses and permits	95,893	95,036	857	2,357,978	2,253,082	104,896	-	-	-	-	-	-
Charges for services	7,282,719	6,972,697	310,022	5,870,935	5,081,369	789,566	-	-	-	132,495	82,453	50,042
Interest earnings	1,871,281	2,000,000	(128,719)	639,721	482,563	157,158	443,617	378,473	65,144	2,542,913	2,514,682	28,231
Miscellaneous	1,712,648	1,507,973	204,675	4,289,395	4,307,716	(18,321)	-	-	-	168,413	67,903	100,510
Total Revenues	46,404,020	45,478,746	925,274	82,701,450	80,749,991	1,951,459	989,276	595,268	394,008	2,919,448	2,665,038	254,410

EXPENDITURES:
Current operating:
General government	16,066,814	16,632,912	566,098	4,881,498	4,818,563	(62,935)	-	-	-	243,146	453,755	210,609
Judicial and public safety	21,934,215	22,764,498	830,283	3,955,547	4,194,151	238,604	-	-	-	305,499	305,644	145
Streets and highways	1,524,321	1,552,371	28,050	11,283,670	13,303,863	2,020,193	-	-	-	5,256	-	(5,256)
Recreation	-	-	-	6,640,765	6,486,031	(154,734)	-	-	-	19,591	207	(19,384)
Projects	1,062,941	1,071,256	8,315	1,450,935	1,534,159	83,224	-	-	-	956,940	2,143,418	1,186,478
Health and human services	517,330	549,376	32,046	35,516,440	35,776,633	260,193	-	-	-	34,384	16,370	(18,014)
Capital outlay	-	2,000	2,000	2,214,638	4,450,942	2,236,304	-	-	-	26,261,094	32,103,388	5,842,294
Debt service	-	-	-	614,264	614,264	-	6,339,325	6,345,011	5,686	-	-	-
Total Expenditures	41,105,621	42,572,413	1,466,792	66,557,757	71,178,606	4,620,849	6,339,325	6,345,011	5,686	27,825,910	35,022,782	7,196,872

EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES	5,298,399	2,906,333	2,392,066	16,143,693	9,571,385	6,572,308	(5,350,049)	(5,749,743)	399,694	(24,906,462)	(32,357,744)	7,451,282

OTHER FINANCING SOURCES (USES):
Sale of assets	100	380	(280)	164,098	235,015	(70,917)	-	-	-	218,055	116,307	101,748
Financing provided by debt	-	-	-	950,000	950,000	-	41,396	41,396	-	616,488	616,489	(1)
Operating transfers in	2,524,902	2,973,237	(448,335)	6,363,661	6,409,046	(45,385)	5,738,552	5,745,367	(6,815)	6,208,823	7,963,939	(1,755,116)
Operating transfers out	(6,087,133)	(6,383,686)	296,553	(14,517,940)	(16,908,877)	2,390,937	-	-	-	(850)	-	(850)
Total Other Financing Sources (Uses)	(3,562,131)	(3,410,069)	(152,062)	(7,040,181)	(9,314,816)	2,274,635	5,779,948	5,786,763	(6,815)	7,042,516	8,696,735	(1,654,219)

EXCESS (DEFICIENCY) OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES	1,736,268	(503,736)	2,240,004	9,103,512	256,569	8,846,943	429,899	37,020	392,879	(17,863,946)	(23,661,009)	5,797,063

FUND BALANCES, January 1	8,527,534	8,527,534	-	20,697,486	20,593,122	104,364	7,138,117	7,138,117	-	63,893,885	63,893,885	-

INCREASE (DECREASE) IN RESERVE
FOR INVENTORIES	-	-	-	1,955	-	1,955	-	-	-	-	-	-

RESIDUAL EQUITY TRANSFER IN (NOTE 15)	-	-	-	40,698	41,760	(1,062)	-	-	-	-	-	-

FUND BALANCES, December 31	$ 10,263,802	$ 8,023,798	$ 2,240,004	$ 29,843,651	$ 20,891,451	$ 8,952,200	$ 7,568,016	$ 7,175,137	$ 392,879	$ 46,029,939	$ 40,232,876	$ 5,797,063