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 2010/2011 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2011						11/21/2011
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	7,507,528	3,515,250		583,659		11,606,437	11,565,776	1
Less: Uncollected Delinquent Taxes - Levy Year	2	5,604	2,156		472		8,232	0	2
Less: Credits to Taxpayers	3	312,125	154,993		22,978		490,096	474,267	3
Net Current Property Taxes	4	7,189,799	3,358,101		560,209		11,108,109	11,091,509	4
Delinquent Property Tax Revenue	5	5,045	1,356		446		6,847	1,700	5
Penalties, Interest & Costs on Taxes	6	141,660					141,660	12,000	6
Other County Taxes/TIF Tax Revenues	7	425,657	1,691,260		31,641		2,148,558	2,033,849	7
Intergovernmental	8	2,316,225	5,450,459		21,328		7,788,012	8,516,212	8
Licenses & Permits	9	375	58,512				58,887	54,025	9
Charges for Service	10	725,968	28,482				754,450	717,572	10
Use of Money & Property	11	250,169	2,187	6,618			258,974	374,918	11
Miscellaneous	12	245,654	149,591				395,245	435,652	12
Subtotal Revenues	13	11,300,552	10,739,948	6,618	613,624	0	22,660,742	23,237,437	13
Other Financing Sources:
General Long-Term Debt Proceeds	14			2,075,079			2,075,079	2,075,078	14
Operating Transfers In	15	8,500	1,803,427		1,880,895		3,692,822	3,926,445	15
Proceeds of Fixed Asset Sales	16	9,110	1,200	447,609			457,919	454,000	16
Total Revenues & Other Sources	17	11,318,162	12,544,575	2,529,306	2,494,519	0	28,886,562	29,692,960	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	5,684,093	553,450				6,237,543	6,759,560	18
Physical Health Social Services	19	968,171	26,941				995,112	1,257,170	19
Mental Health, MR & DD	20		3,995,091				3,995,091	4,069,374	20
County Environment and Education	21	437,296	471,686				908,982	1,010,265	21
Roads & Transportation	22		5,627,425				5,627,425	6,242,300	22
Government Services to Residents	23	778,610	9,000				787,610	853,060	23
Administration	24	2,411,562					2,411,562	2,608,964	24
Nonprogram Current	25						0	0	25
Debt Service	26				2,482,183		2,482,183	2,495,078	26
Capital Projects	27	397,367	84,131	714,950			1,196,448	2,350,075	27
Subtotal Expenditures	28	10,677,099	10,767,724	714,950	2,482,183	0	24,641,956	27,645,846	28
Other Financing Uses:
Operating Transfers Out	29	-6,461	1,809,888	1,889,395			3,692,822	3,926,445	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	10,670,638	12,577,612	2,604,345	2,482,183	0	28,334,778	31,572,291	31
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses	32	647,524	-33,037	-75,039	12,336	0	551,784	-1,879,331	32
Beginning Fund Balance - July 1, 2010	33	3,973,456	4,685,848	746,334	36,980		9,442,618	9,442,618	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0	0	34
Fund Balance - Nonspendable	35						0	0	35
Fund Balance - Restricted	36	2,199,668	4,652,811	671,295			7,523,774	0	36
Fund Balance - Committed	37				49,316		49,316	0	37
Fund Balance - Assigned	38	717,168					717,168	0	38
Fund Balance - Unassigned	39	1,704,144	0	0	0	0	1,704,144	7,563,287	39
Total Ending Fund Balance - June 30, 2011	40	4,620,980	4,652,811	671,295	49,316	0	9,994,402	7,563,287	40
Additional details are available at:		Marshall County Board of Supervisors					Telephone:	641-754-6330
Notes to the financial statement, if any:

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