| Fiduciary | |||||||||
| Governmental Fund Types | Fund Type | Primary Government | Component Unit | ||||||
| Special | Debt | Capital | Expendable | Memorandum Totals | Public Trustee | ||||
| General | Revenue | Service | Projects | Trust | 1997 | 1996 | 1997 | 1996 | |
| REVENUES: | |||||||||
| Taxes | $ 30,121,429 | $ 17,326,636 | $ - | $ - | $ - | $ 47,448,065 | $ 43,795,958 | $ - | $ - |
| Assessments | - | - | 230,724 | - | - | 230,724 | 276,535 | - | - |
| Intergovernmental | 925,087 | 35,215,000 | - | - | - | 36,140,087 | 34,110,222 | - | - |
| Licenses and permits | 34,484 | 1,891,040 | - | - | - | 1,925,524 | 1,933,868 | - | - |
| Charges for services | 6,075,037 | 4,920,536 | - | 19,908 | - | 11,015,481 | 9,754,364 | 314,901 | 318,016 |
| Interest earnings | 2,045,672 | 229,373 | 129,020 | 179,347 | 5,391 | 2,588,803 | 2,421,129 | 17,254 | 11,341 |
| Miscellaneous | 1,141,755 | 763,656 | - | 168,147 | 101,104 | 2,174,662 | 2,392,682 | 905 | 1,616 |
| Total Revenues | 40,343,464 | 60,346,241 | 359,744 | 367,402 | 106,495 | 101,523,346 | 94,684,758 | 333,060 | 330,973 |
| EXPENDITURES: | |||||||||
| Current operating: | |||||||||
| General government | 13,264,954 | 53,189 | - | 777,114 | - | 14,095,257 | 13,908,284 | 302,492 | 286,139 |
| Judicial and public safety | 16,849,389 | 3,161,604 | - | 72,498 | 126,832 | 20,210,323 | 18,325,592 | - | - |
| Streets and highways | 1,277,437 | 10,770,465 | - | 1,347 | - | 12,049,249 | 11,510,079 | - | - |
| Recreation | - | 2,401,902 | - | 484 | - | 2,402,386 | 2,527,863 | - | - |
| Projects | 695,889 | 970,533 | - | 276,393 | - | 1,942,815 | 1,950,771 | - | - |
| Health and human services | 391,662 | 35,407,516 | - | - | - | 35,799,178 | 34,114,460 | - | - |
| Intergovernmental | - | 5,497,084 | - | - | - | 5,497,084 | 5,090,600 | - | - |
| Capital outlay | 74,914 | 2,481,590 | - | 4,310,675 | - | 6,867,179 | 5,379,221 | 11,780 | - |
| Debt service | - | 5,047 | 468,697 | 400,951 | - | 874,695 | 528,096 | - | - |
| Total Expenditures | 32,554,245 | 60,748,930 | 468,697 | 5,839,462 | 126,832 | 99,738,166 | 93,334,966 | 314,272 | 286,139 |
| EXCESS (DEFICIENCY) OF REVENUES | |||||||||
| OVER EXPENDITURES | 7,789,219 | (402,689) | (108,953) | (5,472,060) | (20,337) | 1,785,180 | 1,349,792 | 18,788 | 44,834 |
| OTHER FINANCING SOURCES (USES): | |||||||||
| Sale of assets | 1,955 | 136,583 | - | 446,840 | - | 585,378 | 120,992 | - | - |
| Financing provided by debt | - | 775,000 | - | - | - | 775,000 | 790,743 | - | - |
| Operating transfers in | 31,000 | 6,116,855 | - | 4,186,682 | - | 10,334,537 | 11,094,314 | - | - |
| Operating transfers out | (6,068,796) | (4,252,042) | (10,000) | - | (3,372) | (10,334,210) | (11,350,733) | - | - |
| Total Other Financing Sources (Uses) | (6,035,841) | 2,776,396 | (10,000) | 4,633,522 | (3,372) | 1,360,705 | 655,316 | - | - |
| EXCESS (DEFICIENCY) OF REVENUES AND | |||||||||
| OTHER SOURCES OVER EXPENDITURES | |||||||||
| AND OTHER USES | 1,753,378 | 2,373,707 | (118,953) | (838,538) | (23,709) | 3,145,885 | 2,005,108 | 18,788 | 44,834 |
| FUND BALANCES, January 1 | 5,042,906 | 11,452,920 | 709,229 | 7,295,696 | 161,082 | 24,661,833 | 22,710,985 | 205,907 | 161,073 |
| Adjustment of prior periods | - | - | - | - | - | - | (63,258) | - | - |
| FUND BALANCES, January 1, as restated | 5,042,906 | 11,452,920 | 709,229 | 7,295,696 | 161,082 | 24,661,833 | 22,647,727 | 205,907 | 161,073 |
| INCREASE (DECREASE) IN RESERVE | |||||||||
| FOR INVENTORIES | - | (2,793) | - | - | - | (2,793) | 8,998 | - | - |
| RESIDUAL EQUITY TRANSFER IN (NOTE 14) | - | - | 11,308 | 887 | - | 12,195 | - | - | - |
| RESIDUAL EQUITY TRANSFER OUT (NOTE 14) | - | - | - | (13,877) | - | (13,877) | - | - | - |
| FUND BALANCES, December 31 | $ 6,796,284 | $ 13,823,834 | $ 601,584 | $ 6,444,168 | $ 137,373 | $ 27,803,243 | $ 24,661,833 | $ 224,695 | $ 205,907 |
The Notes to Financial Statements are an integral part of this exhibit.