Iowa Department of Management: Local Government Budget Publication

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Iowa Department of Management		Marshall County ANNUAL FINANCIAL REPORT						County No:	64	x
Form F638 - R (Published Summary)		Statement of Revenues, Expenditures, and Changes in Fund Balance -- Actual and Budget
FY 2017/2018 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2018						11/8/2018
Budget Accounting Basis:			Special	Capital	Debt		Actual	Budgeted
CASH		General	Revenue	Projects	Service	Permanent	Totals	Totals
REVENUES & OTHER FINANCING SOURCES		(A)	(B)	(C)	(D)	(E)	(F)	(G)
Taxes Levied on Property	1	8,938,151	3,083,808		698,707		12,720,666	12,680,216	1
Less: Uncollected Delinquent Taxes - Levy Year	2	1,916	276		149		2,341	0	2
Less: Credits to Taxpayers	3	601,260	172,921		47,105		821,286	859,173	3
Net Current Property Taxes	4	8,334,975	2,910,611		651,453		11,897,039	11,821,043	4
Delinquent Property Tax Revenue	5	718	286		56		1,060	0	5
Penalties, Interest & Costs on Taxes	6	102,982					102,982	80,000	6
Other County Taxes/TIF Tax Revenues	7	638,463	1,376,766		49,538		2,064,767	2,209,390	7
Intergovernmental	8	3,109,233	5,419,263		64,945		8,593,441	7,454,049	8
Licenses & Permits	9	125	68,009				68,134	50,118	9
Charges for Service	10	859,403	123,825				983,228	765,025	10
Use of Money & Property	11	248,789	1,096				249,885	196,298	11
Miscellaneous	12	115,841	121,747				237,588	674,600	12
Subtotal Revenues	13	13,410,529	10,021,603	0	765,992	0	24,198,124	23,250,523	13
Other Financing Sources:
General Long-Term Debt Proceeds	14						0	0	14
Operating Transfers In	15	2,275	2,896,539	375,000			3,273,814	3,512,500	15
Proceeds of Capital Asset Sales	16	47,890	4,000				51,890	5,000	16
Total Revenues & Other Sources	17	13,460,694	12,922,142	375,000	765,992	0	27,523,828	26,768,023	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	6,943,399	775,874				7,719,273	8,119,419	18
Physical Health Social Services	19	612,036	30,498				642,534	803,738	19
Mental Health, ID & DD	20		933,903				933,903	1,065,010	20
County Environment and Education	21	570,413	374,829				945,242	1,310,766	21
Roads & Transportation	22		7,225,522				7,225,522	7,131,900	22
Government Services to Residents	23	902,868	4,297				907,165	1,046,080	23
Administration	24	2,649,947					2,649,947	3,050,613	24
Nonprogram Current	25						0	0	25
Debt Service	26				760,134		760,134	777,300	26
Capital Projects	27	277,569	625,088				902,657	1,205,302	27
Subtotal Expenditures	28	11,956,232	9,970,011	0	760,134	0	22,686,377	24,510,128	28
Other Financing Uses:
Operating Transfers Out	29	375,000	2,898,814				3,273,814	3,512,500	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	12,331,232	12,868,825	0	760,134	0	25,960,191	28,022,628	31

Changes in fund balances	32	1,129,462	53,317	375,000	5,858	0	1,563,637	-1,254,605	32
Beginning Fund Balance - July 1, 2017	33	8,639,252	5,450,130	52	105,905		14,195,339	11,202,632	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0	0	34
Fund Balance - Nonspendable	35						0	0	35
Fund Balance - Restricted	36	3,916,984	5,503,447	375,052	111,763		9,907,246	6,357,108	36
Fund Balance - Committed	37	40,000					40,000	40,000	37
Fund Balance - Assigned	38	526,761					526,761	128,329	38
Fund Balance - Unassigned	39	5,284,969	0	0	0	0	5,284,969	3,422,590	39
Total Ending Fund Balance - June 30, 2018	40	9,768,714	5,503,447	375,052	111,763	0	15,758,976	9,948,027	40
Additional details are available at:		Marshall County Auditor and Recorder's Office					Telephone:	641-754-6323
Notes to the financial statement, if any:

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