LARIMER COUNTY, COLORADO
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY -
ALL PROPRIETARY FUND TYPES
Year Ended December 31, 1997
(With comparative totals for December 31, 1996)

  Enterprise Internal Memorandum Totals
  Solid Waste Service 1997 1996
         
OPERATING REVENUES:        
Charges for services $ 4,073,909 $ 5,499,113 $ 9,573,022 $ 12,788,123
         
OPERATING EXPENSES:        
Contract services 1,312,178 67,105 1,379,283 1,092,360
Depreciation 265,470 288,303 553,773 474,396
Insurance 6,056 1,777,336 1,783,392 4,442,980
Intergovernmental 211,861 - 211,861 220,806
Operating supplies 56,009 204,987 260,996 190,096
Personnel 814,603 1,234,628 2,049,231 1,701,742
Rent 23,322 2,079 25,401 31,605
Repair and maintenance 390,999 1,262,660 1,653,659 2,092,290
Subscriptions and dues 38,198 2,115 40,313 41,671
Training 5,028 9,609 14,637 15,114
Travel and transportation 8,124 8,413 16,537 14,461
Utilities 31,548 586,886 618,434 610,438
Closure and post-closure 163,308 - 163,308 421,382
Other 36,923 61,650 98,573 97,997
Total Operating Expenses 3,363,627 5,505,771 8,869,398 11,447,338
         
Operating Income (Loss) 710,282 (6,658) 703,624 1,340,785
         
NONOPERATING REVENUES (EXPENSES):        
Compensation for loss - 26,426 26,426 3,500
Gain (loss) on disposition of fixed assets (59,520) (5,939) (65,459) 7,094
In-house deductibles - 23,666 23,666 21,828
Intergovernmental revenue 39,711 - 39,711 -
Interest earnings 155,358 226,189 381,547 296,911
Pay phone revenue - 2,163 2,163 3,226
Miscellaneous revenue 177 24,801 24,978 4,917
Intergovernmental expense (1,664) - (1,664) -
Interest expenses (159,841) (4,459) (164,300) (179,740)
Total Nonoperating Revenues (Expenses) (25,779) 292,847 267,068 157,736
         
Income Before Operating Transfers 684,503 286,189 970,692 1,498,521
         
OPERATING TRANSFERS IN (OUT):        
Operating transfers in - 399,580 399,580 1,023,824
Operating transfers out (10,000) (389,907) (399,907) (767,405)
Total Operating Transfers In (Out) (10,000) 9,673 (327) 256,419
         
NET INCOME 674,503 295,862 970,365 1,754,940
         
FUND EQUITY, January 1 3,127,152 7,008,057 10,135,209 8,378,190
         
Changes in contributed capital (Note 13):        
Contributions - 14,156 14,156 2,079
         
RESIDUAL EQUITY TRANSFER OUT               - (887) (887)               -
         
FUND EQUITY, December 31 $ 3,801,655 $ 7,317,188 $ 11,118,843 $ 10,135,209

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

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