| General Fund | Special Revenue Funds | Debt Service Fund | Capital Projects Funds | ||||||||||
| Actual | Budget | Variance | Actual | Budget | Variance | Actual | Budget | Variance | Actual | Budget | Variance | ||
| REVENUES: | |||||||||||||
| Taxes | $ 30,121,429 | $ 29,467,604 | $ 653,825 | $ 17,326,636 | $ 17,417,362 | $ (90,726) | $ - | $ - | $ - | $ - | $ - | $ - | |
| Assessments | - | - | - | - | - | - | 230,724 | 202,630 | 28,094 | - | - | - | |
| Intergovernmental | 925,087 | 901,975 | 23,112 | 35,215,000 | 36,404,348 | (1,189,348) | - | - | - | - | - | - | |
| Licenses and permits | 34,484 | 33,380 | 1,104 | 1,891,040 | 2,022,464 | (131,424) | - | - | - | - | - | - | |
| Charges for services | 6,075,037 | 6,031,223 | 43,814 | 4,920,536 | 4,338,651 | 581,885 | - | - | - | 19,908 | 45,713 | (25,805) | |
| Interest earnings | 2,045,672 | 2,000,127 | 45,545 | 229,373 | 181,635 | 47,738 | 129,020 | 107,482 | 21,538 | 179,347 | 100,500 | 78,847 | |
| Miscellaneous | 1,141,755 | 1,047,341 | 94,414 | 763,656 | 765,313 | (1,657) | - | - | - | 168,147 | 162,260 | 5,887 | |
| Total Revenues | 40,343,464 | 39,481,650 | 861,814 | 60,346,241 | 61,129,773 | (783,532) | 359,744 | 310,112 | 49,632 | 367,402 | 308,473 | 58,929 | |
| EXPENDITURES: | |||||||||||||
| Current operating: | |||||||||||||
| General government | 13,264,954 | 13,738,024 | 473,070 | 53,189 | 62,313 | 9,124 | - | - | - | 777,114 | 782,310 | 5,196 | |
| Judicial and public safety | 16,849,389 | 17,444,272 | 594,883 | 3,161,604 | 3,280,450 | 118,846 | - | - | - | 72,498 | 72,500 | 2 | |
| Streets and highways | 1,277,437 | 1,280,320 | 2,883 | 10,770,465 | 11,139,494 | 369,029 | - | - | - | 1,347 | 1,350 | 3 | |
| Recreation | - | - | - | 2,401,902 | 2,551,199 | 149,297 | - | - | - | 484 | 500 | 16 | |
| Projects | 695,889 | 1,022,076 | 326,187 | 970,533 | 1,174,464 | 203,931 | - | - | - | 276,393 | 310,190 | 33,797 | |
| Health and human services | 391,662 | 410,055 | 18,393 | 35,407,516 | 37,005,983 | 1,598,467 | - | - | - | - | - | - | |
| Intergovernmental | - | - | - | 5,497,084 | 5,935,360 | 438,276 | - | - | - | - | - | - | |
| Capital outlay | 74,914 | 60,668 | (14,246) | 2,481,590 | 3,542,017 | 1,060,427 | - | - | - | 4,310,675 | 6,009,930 | 1,699,255 | |
| Debt service | - | - | - | 5,047 | - | (5,047) | 468,697 | 484,323 | 15,626 | 400,951 | 460,470 | 59,519 | |
| Total Expenditures | 32,554,245 | 33,955,415 | 1,401,170 | 60,748,930 | 64,691,280 | 3,942,350 | 468,697 | 484,323 | 15,626 | 5,839,462 | 7,637,250 | 1,797,788 | |
| EXCESS (DEFICIENCY) OF REVENUES | |||||||||||||
| OVER EXPENDITURES | 7,789,219 | 5,526,235 | 2,262,984 | (402,689) | (3,561,507) | 3,158,818 | (108,953) | (174,211) | 65,258 | (5,472,060) | (7,328,777) | 1,856,717 | |
| OTHER FINANCING SOURCES (USES): | |||||||||||||
| Sale of assets | 1,955 | 300 | 1,655 | 136,583 | 119,200 | 17,383 | - | - | - | 446,840 | 201,288 | 245,552 | |
| Financing provided by debt | - | - | - | 775,000 | - | 775,000 | - | - | - | - | - | - | |
| Operating transfers in | 31,000 | 21,000 | 10,000 | 6,116,855 | 6,093,451 | 23,404 | - | - | - | 4,186,682 | 4,155,432 | 31,250 | |
| Operating transfers out | (6,068,796) | (5,982,238) | (86,558) | (4,252,042) | (4,260,647) | 8,605 | (10,000) | (10,000) | - | - | - | - | |
| Total Other Financing Sources (Uses) | (6,035,841) | (5,960,938) | (74,903) | 2,776,396 | 1,952,004 | 824,392 | (10,000) | (10,000) | - | 4,633,522 | 4,356,720 | 276,802 | |
| EXCESS (DEFICIENCY) OF REVENUES AND | |||||||||||||
| OTHER SOURCES OVER EXPENDITURES | |||||||||||||
| AND OTHER USES | 1,753,378 | (434,703) | 2,188,081 | 2,373,707 | (1,609,503) | 3,983,210 | (118,953) | (184,211) | 65,258 | (838,538) | (2,972,057) | 2,133,519 | |
| FUND BALANCES, January 1 | 5,042,906 | 5,042,906 | - | 11,452,920 | 9,534,964 | 1,917,956 | 709,229 | 709,229 | - | 7,295,696 | 7,295,696 | - | |
| INCREASE (DECREASE) IN RESERVE | |||||||||||||
| FOR INVENTORIES | - | - | - | (2,793) | - | (2,793) | - | - | - | - | - | - | |
| RESIDUAL EQUITY TRANSFER IN (NOTE 14) | - | - | - | - | - | - | 11,308 | - | 11,308 | 887 | - | 887 | |
| RESIDUAL EQUITY TRANSFER OUT (NOTE 14) | - | - | - | - | - | - | - | - | - | (13,877) | - | (13,877) | |
| FUND BALANCES, December 31 | $ 6,796,284 | $ 4,608,203 | $ 2,188,081 | $ 13,823,834 | $ 7,925,461 | $ 5,898,373 | $ 601,584 | $ 525,018 | $ 76,566 | $ 6,444,168 | $ 4,323,639 | $ 2,120,529 | |
The Notes to Financial Statements are an integral part of this exhibit.