Iowa Department of Management: Local Government Budget Publication

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Iowa Department of Management		Audubon County ANNUAL FINANCIAL REPORT						County No:	5	x
Form F638 - R (Published Summary)		Statement of Revenues, Expenditures, and Changes in Fund Balance -- Actual and Budget
FY 2007/2008 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2008						11/18/2008
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	1,467,462	1,617,657		316,180		3,401,299	3,402,567	1
Less: Uncollected Delinquent Taxes - Levy Year	2						0	0	2
Less: Credits to Taxpayers	3	98,001	99,535		21,025		218,561	183,000	3
Net Current Property Taxes	4	1,369,461	1,518,122		295,155		3,182,738	3,219,567	4
Delinquent Property Tax Revenue	5	380	355		81		816	0	5
Penalties, Interest & Costs on Taxes	6	20,269					20,269	0	6
Other County Taxes/TIF Tax Revenues	7	68,399	315,436		14,603		398,438	379,613	7
Intergovernmental	8	656,720	2,798,680		21,025		3,476,425	3,507,913	8
Licenses & Permits	9	5,348	1,725				7,073	50	9
Charges for Service	10	232,112	1,386				233,498	201,060	10
Use of Money & Property	11	168,296	3,235		6,195		177,726	79,759	11
Miscellaneous	12	100,245	21,564	10,000			131,809	63,545	12
Subtotal Revenues	13	2,621,230	4,660,503	10,000	337,059	0	7,628,792	7,451,507	13
Other Financing Sources:
General Long-Term Debt Proceeds	14	500,000	2,986				502,986	0	14
Operating Transfers In	15	105,000	577,373		59,798		742,171	637,253	15
Proceeds of Fixed Asset Sales	16						0	0	16
Total Revenues & Other Sources	17	3,226,230	5,240,862	10,000	396,857	0	8,873,949	8,088,760	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	705,218	191,227				896,445	925,031	18
Physical Health Social Services	19	543,365					543,365	621,039	19
Mental Health, MR & DD	20		1,071,363				1,071,363	1,145,337	20
County Environment and Education	21	735,368	173,544				908,912	509,093	21
Roads & Transportation	22		3,379,635				3,379,635	3,457,672	22
Government Services to Residents	23	266,120	752				266,872	294,265	23
Administration	24	604,692	9,912				614,604	685,737	24
Nonprogram Current	25	263					263	1,120	25
Debt Service	26	14,056			397,425		411,481	412,039	26
Capital Projects	27	299,266	20,020	13,849			333,135	365,575	27
Subtotal Expenditures	28	3,168,348	4,846,453	13,849	397,425	0	8,426,075	8,416,908	28
Other Financing Uses:
Operating Transfers Out	29	105,000	637,171				742,171	637,253	29
Refunded Debt/Payments to Escrow	30						0		30
Total Expenditures & Other Uses	31	3,273,348	5,483,624	13,849	397,425	0	9,168,246	9,054,161	31
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses	32	-47,118	-242,762	-3,849	-568	0	-294,297	-965,401	32
Beginning Fund Balance - July 1, 2007	33	2,321,613	1,252,605	58,538	24,373		3,657,129		33
Increase (Decrease) in Reserves (GAAP Budget)	34						0	2,979,992	34
Fund Balance - Reserved	35						0	0	35
Fund Balance - Unreserved/Designated	36	170,000					170,000	170,000	36
Fund Balance - Unreserved/Undesignated	37	2,104,495	1,009,843	54,689	23,805	0	3,192,832	1,844,591	37
Total Ending Fund Balance - June 30, 2008	38	2,274,495	1,009,843	54,689	23,805	0	3,362,832	2,014,591	38
Additional details are available at:							Telephone:	712-563-2584
Notes to the financial statement, if any:

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