LARIMER COUNTY, COLORADO
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUND
December 31, 1998
(With comparative totals for December 31, 1997)

          Fiduciary    
  Governmental Fund Types Fund Type  
    Special Debt Capital Expendable Memorandum Totals
General Revenue Service Projects Trust 1998 1997
               
             
REVENUES:
Taxes $ 32,391,959 $ 28,792,724 $ - $ - $ - $ 61,184,683 $ 47,448,065
Assessments - - 262,462 - - 262,462 230,724
Intergovernmental 935,264 28,498,964 - 2,025 - 29,436,253 36,140,087
Licenses and permits 32,769 2,143,797 - - - 2,176,566 1,925,524
Charges for services 7,197,613 4,868,891 - 131,124 - 12,197,628 11,330,382
Interest earnings 2,125,629 507,136 353,345 2,335,538 1,140 5,322,788 2,609,627
Miscellaneous 1,695,834 1,725,696 1,071 144,464 18,754 3,585,819 2,175,567
Total Revenues 44,379,068 66,537,208 616,878 2,613,151 19,894 114,166,199 101,859,976
               
EXPENDITURES:              
Current operating:              
General government 15,359,372 4,287,066 - 271,784 - 19,918,222 17,959,178
Judicial and public safety 19,219,177 3,601,285 - 113,014 68,183 23,001,659 20,210,323
Streets and highways 1,415,032 10,643,836 - 3,058 - 12,061,926 13,641,838
Recreation - 3,045,445 - 2,069 - 3,047,514 2,493,688
Projects 836,336 432,977 - 444,636 - 1,713,949 1,459,426
Health and human services 500,451 30,457,694 - 2,979 - 30,961,124 36,534,331
Capital outlay 42,378 4,237,610 - 13,019,475 - 17,299,463 6,878,959
Debt service           - 345,724 5,284,879 1,406,189           - 7,036,792 874,695
Total Expenditures 37,372,746 57,051,637 5,284,879 15,263,204 68,183 115,040,649 100,052,438
               
EXCESS (DEFICIENCY) OF REVENUES              
OVER EXPENDITURES 7,006,322 9,485,571 (4,668,001) (12,650,053) (48,289) (874,450) 1,807,538
               
OTHER FINANCING SOURCES (USES):              
Sale of assets 752 254,060 - 223,381 - 478,193 585,378
Financing provided by debt - 1,058,130 6,574,429 64,908,959 - 72,541,518 775,000
Operating transfers in 1,281,277 6,292,964 4,794,105 4,966,201 - 17,334,547 10,334,537
Operating transfers out (6,590,809) (10,456,441) (164,000) (205)           - (17,211,455) (10,334,210)
Total Other Financing Sources (Uses) (5,308,780) (2,851,287) 11,204,534 70,098,336           - 73,142,803 1,360,705
               
EXCESS (DEFICIENCY) OF REVENUES AND              
OTHER SOURCES OVER EXPENDITURES              
AND OTHER USES 1,697,542 6,634,284 6,536,533 57,448,283 (48,289) 72,268,353 3,168,243
               
FUND BALANCES, January 1 6,829,992 14,048,529 601,584 6,444,168 137,373 28,061,646 24,867,740
Restatement of prior periods           -           -           -           -           -           - 30,138
FUND BALANCES, January 1, as restated 6,829,992 14,048,529 601,584 6,444,168 137,373 28,061,646 24,897,878
               
INCREASE (DECREASE) IN RESERVE              
FOR INVENTORIES           - 14,673           -           -           - 14,673 (2,793)
               
RESIDUAL EQUITY TRANSFER IN (NOTE 15)           -           -           - 1,434           - 1,434 12,195
               
RESIDUAL EQUITY TRANSFER OUT (NOTE 15)           -           -           -           -           -           - (13,877)
               
FUND BALANCES, December 31 $ 8,527,534 $ 20,697,486 $ 7,138,117 $ 63,893,885 $ 89,084 $ 100,346,106 $ 28,061,646
               

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

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