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, 2000
(With comparative totals for December 31, 1999)

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 $42,128,903 $41,356,205 $772,698 $38,433,614 $39,302,648 $(869,034) $- $- $- $1,139,644 $1,000,000 $139,644

Assessments - - - - - - 250,017 230,019 19,998 - - -

Intergovernmental 798,227 895,317 (97,090) 34,422,433 34,360,426 62,007 - - - - - -

Licenses and permits 55,423 53,300 2,123 2,325,203 2,317,610 7,593 - - - - - -

Charges for services 7,473,567 6,909,670 563,897 6,131,060 5,235,765 895,295 - - - 75,716 24,932 50,784

Interest earnings 4,005,854 2,801,217 1,204,637 1,652,852 859,756 793,096 454,839 397,496 57,343 1,678,501 1,471,479 207,022

Miscellaneous 2,507,942 2,048,648 459,294 1,688,215 1,625,282 62,933           -           -           - 158,563 63,957 94,606

Total Revenues 56,969,916 54,064,357 2,905,559 84,653,377 83,701,487 951,890 704,856 627,515 77,341 3,052,424 2,560,368 492,056

EXPENDITURES:

Current operating:

General government 18,254,026 19,204,041 950,015 5,067,461 5,377,506 310,045 - - - 520,576 1,531,538 1,010,962

Judicial and public safety 24,553,782 26,315,540 1,761,758 3,191,764 3,282,329 90,565 - - - 298,924 399,434 100,510

Streets and highways 1,646,066 1,678,868 32,802 11,054,171 12,546,296 1,492,125 - - - 43,417 5,499 (37,918)

Recreation - - - 3,725,363 4,859,148 1,133,785 - - - 5,580 5,580 -

Projects 1,315,151 1,472,049 156,898 522,411 568,501 46,090 - - - 1,135,430 2,412,555 1,277,125

Health and human services 532,025 576,084 44,059 32,565,194 35,293,987 2,728,793 - - - 3,570 1,571 (1,999)

Capital outlay 27,054 - (27,054) 5,339,119 5,638,238 299,119 - - - 25,861,345 31,560,354 5,699,009

Debt service           -           -           - 3,001,578 3,061,835 60,257 7,087,603 7,087,352 (251)           -           -           -

Total Expenditures 46,328,104 49,246,582 2,918,478 64,467,061 70,627,840 6,160,779 7,087,603 7,087,352 (251) 27,868,842 35,916,531 8,047,689

EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES 10,641,812 4,817,775 5,824,037 20,186,316 13,073,647 7,112,669 (6,382,747) (6,459,837) 77,090 (24,816,418) (33,356,163) 8,539,745

OTHER FINANCING SOURCES (USES):

Sale of assets 300 - 300 9,570 4,015 5,555 - - - 262,816 100,000 162,816

Financing provided by debt - - - 15,197,035 15,197,035 - - - - - - -

Operating transfers in 3,401,874 4,492,320 (1,090,446) 8,098,657 8,469,110 (370,453) 6,242,471 6,253,282 (10,811) 7,337,245 9,162,038 (1,824,793)

Operating transfers out (8,981,470) (9,122,674) 141,204 (15,992,547) (18,477,206) 2,484,659           -           -           - (46,230) (46,230)           -

Total Other Financing Sources (Uses) (5,579,296) (4,630,354) (948,942) 7,312,715 5,192,954 2,119,761 6,242,471 6,253,282 (10,811) 7,553,831 9,215,808 (1,661,977)

EXCESS (DEFICIENCY) OF REVENUES AND

OTHER SOURCES OVER EXPENDITURES

AND OTHER USES 5,062,516 187,421 4,875,095 27,499,031 18,266,601 9,232,430 (140,276) (206,555) 66,279 (17,262,587) (24,140,355) 6,877,768

FUND BALANCES, January 1 10,263,802 10,263,802 - 29,843,651 30,115,971 (272,320) 7,568,016 7,568,016 - 46,029,939 46,029,939 -

DECREASE IN RESERVE FOR INVENTORIES - - - (2,704) - (2,704) - - - - - -

RESIDUAL EQUITY TRANSFER OUT (NOTE 16)           -           -           -           -           -           -           -           -           - (50,742)           - (50,742)

FUND BALANCES, December 31 $15,326,318 $10,451,223 $4,875,095 $57,339,978 $48,382,572 $8,957,406 $7,427,740 $7,361,461 $66,279 $28,716,610 $21,889,584 $6,827,026

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

Back to 2000 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	$42,128,903	$41,356,205	$772,698	$38,433,614	$39,302,648	$(869,034)	$-	$-	$-	$1,139,644	$1,000,000	$139,644
Assessments	-	-	-	-	-	-	250,017	230,019	19,998	-	-	-
Intergovernmental	798,227	895,317	(97,090)	34,422,433	34,360,426	62,007	-	-	-	-	-	-
Licenses and permits	55,423	53,300	2,123	2,325,203	2,317,610	7,593	-	-	-	-	-	-
Charges for services	7,473,567	6,909,670	563,897	6,131,060	5,235,765	895,295	-	-	-	75,716	24,932	50,784
Interest earnings	4,005,854	2,801,217	1,204,637	1,652,852	859,756	793,096	454,839	397,496	57,343	1,678,501	1,471,479	207,022
Miscellaneous	2,507,942	2,048,648	459,294	1,688,215	1,625,282	62,933	-	-	-	158,563	63,957	94,606
Total Revenues	56,969,916	54,064,357	2,905,559	84,653,377	83,701,487	951,890	704,856	627,515	77,341	3,052,424	2,560,368	492,056

EXPENDITURES:
Current operating:
General government	18,254,026	19,204,041	950,015	5,067,461	5,377,506	310,045	-	-	-	520,576	1,531,538	1,010,962
Judicial and public safety	24,553,782	26,315,540	1,761,758	3,191,764	3,282,329	90,565	-	-	-	298,924	399,434	100,510
Streets and highways	1,646,066	1,678,868	32,802	11,054,171	12,546,296	1,492,125	-	-	-	43,417	5,499	(37,918)
Recreation	-	-	-	3,725,363	4,859,148	1,133,785	-	-	-	5,580	5,580	-
Projects	1,315,151	1,472,049	156,898	522,411	568,501	46,090	-	-	-	1,135,430	2,412,555	1,277,125
Health and human services	532,025	576,084	44,059	32,565,194	35,293,987	2,728,793	-	-	-	3,570	1,571	(1,999)
Capital outlay	27,054	-	(27,054)	5,339,119	5,638,238	299,119	-	-	-	25,861,345	31,560,354	5,699,009
Debt service	-	-	-	3,001,578	3,061,835	60,257	7,087,603	7,087,352	(251)	-	-	-
Total Expenditures	46,328,104	49,246,582	2,918,478	64,467,061	70,627,840	6,160,779	7,087,603	7,087,352	(251)	27,868,842	35,916,531	8,047,689

EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES	10,641,812	4,817,775	5,824,037	20,186,316	13,073,647	7,112,669	(6,382,747)	(6,459,837)	77,090	(24,816,418)	(33,356,163)	8,539,745

OTHER FINANCING SOURCES (USES):
Sale of assets	300	-	300	9,570	4,015	5,555	-	-	-	262,816	100,000	162,816
Financing provided by debt	-	-	-	15,197,035	15,197,035	-	-	-	-	-	-	-
Operating transfers in	3,401,874	4,492,320	(1,090,446)	8,098,657	8,469,110	(370,453)	6,242,471	6,253,282	(10,811)	7,337,245	9,162,038	(1,824,793)
Operating transfers out	(8,981,470)	(9,122,674)	141,204	(15,992,547)	(18,477,206)	2,484,659	-	-	-	(46,230)	(46,230)	-
Total Other Financing Sources (Uses)	(5,579,296)	(4,630,354)	(948,942)	7,312,715	5,192,954	2,119,761	6,242,471	6,253,282	(10,811)	7,553,831	9,215,808	(1,661,977)

EXCESS (DEFICIENCY) OF REVENUES AND
OTHER SOURCES OVER EXPENDITURES
AND OTHER USES	5,062,516	187,421	4,875,095	27,499,031	18,266,601	9,232,430	(140,276)	(206,555)	66,279	(17,262,587)	(24,140,355)	6,877,768

FUND BALANCES, January 1	10,263,802	10,263,802	-	29,843,651	30,115,971	(272,320)	7,568,016	7,568,016	-	46,029,939	46,029,939	-

DECREASE IN RESERVE FOR INVENTORIES	-	-	-	(2,704)	-	(2,704)	-	-	-	-	-	-

RESIDUAL EQUITY TRANSFER OUT (NOTE 16)	-	-	-	-	-	-	-	-	-	(50,742)	-	(50,742)

FUND BALANCES, December 31	$15,326,318	$10,451,223	$4,875,095	$57,339,978	$48,382,572	$8,957,406	$7,427,740	$7,361,461	$66,279	$28,716,610	$21,889,584	$6,827,026