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 2014/2015 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2015						11/17/2015	1
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	7,930,861	3,592,364		706,859		12,230,084	12,233,482	1
Less: Uncollected Delinquent Taxes - Levy Year	2	1,656	465		146		2,267	0	2
Less: Credits to Taxpayers	3	463,477	201,977		41,491		706,945	692,902	3
Net Current Property Taxes	4	7,465,728	3,389,922		665,222		11,520,872	11,540,580	4
Delinquent Property Tax Revenue	5	2,777	116,389		251		119,417	0	5
Penalties, Interest & Costs on Taxes	6	104,183					104,183	0	6
Other County Taxes/TIF Tax Revenues	7	440,917	1,350,912		37,951		1,829,780	1,961,953	7
Intergovernmental	8	2,136,072	4,755,900		50,846		6,942,818	7,220,162	8
Licenses & Permits	9	515	49,776				50,291	46,727	9
Charges for Service	10	708,955	18,960				727,915	765,847	10
Use of Money & Property	11	202,857	754	1,578			205,189	231,213	11
Miscellaneous	12	319,524	106,210				425,734	252,915	12
Subtotal Revenues	13	11,381,528	9,788,823	1,578	754,270	0	21,926,199	22,019,397	13
Other Financing Sources:
General Long-Term Debt Proceeds	14						0	0	14
Operating Transfers In	15	244,525	2,289,020				2,533,545	2,621,000	15
Proceeds of Capital Asset Sales	16						0	12,500	16
Total Revenues & Other Sources	17	11,626,053	12,077,843	1,578	754,270	0	24,459,744	24,652,897	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	6,517,553	764,068				7,281,621	7,884,428	18
Physical Health Social Services	19	564,808	28,452				593,260	1,004,484	19
Mental Health, ID & DD	20		4,905,991				4,905,991	4,907,495	20
County Environment and Education	21	592,676	387,565				980,241	1,150,884	21
Roads & Transportation	22		6,199,925				6,199,925	6,233,150	22
Government Services to Residents	23	812,586	1,261				813,847	959,337	23
Administration	24	2,627,516					2,627,516	3,077,753	24
Nonprogram Current	25						0	0	25
Debt Service	26				748,865		748,865	758,700	26
Capital Projects	27	45,916	396,070	488,409			930,395	1,344,874	27
Subtotal Expenditures	28	11,161,055	12,683,332	488,409	748,865	0	25,081,661	27,321,105	28
Other Financing Uses:
Operating Transfers Out	29		2,139,020	394,525			2,533,545	2,621,000	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	11,161,055	14,822,352	882,934	748,865	0	27,615,206	29,942,105	31

Changes in fund balances	32	464,998	-2,744,509	-881,356	5,405	0	-3,155,462	-5,289,208	32
Beginning Fund Balance - July 1, 2014	33	5,518,754	6,403,592	1,255,231	43,291		13,220,868	13,220,878	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0		34
Fund Balance - Nonspendable	35						0		35
Fund Balance - Restricted	36	2,947,188	3,659,100	373,874	48,694		7,028,856	6,254,629	36
Fund Balance - Committed	37	40,000					40,000	40,000	37
Fund Balance - Assigned	38	673,911					673,911	678,050	38
Fund Balance - Unassigned	39	2,322,653	-17	1	2	0	2,322,639	958,991	39
Total Ending Fund Balance - June 30, 2015	40	5,983,752	3,659,083	373,875	48,696	0	10,065,406	7,931,670	40
Additional details are available at:		Marshall County Board of Supervisors, www.co.marshall.ia.us					Telephone:	641-754-6330
Notes to the financial statement, if any:

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