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 2013/2014 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2014						9/16/2014
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	8,313,897	3,480,976		595,036		12,389,909	12,407,127	1
Less: Uncollected Delinquent Taxes - Levy Year	2	2,191	855		151		3,197	0	2
Less: Credits to Taxpayers	3	392,542	165,487		27,340		585,369	416,274	3
Net Current Property Taxes	4	7,919,164	3,314,634		567,545		11,801,343	11,990,853	4
Delinquent Property Tax Revenue	5	3,189	1,297		230		4,716	0	5
Penalties, Interest & Costs on Taxes	6	115,759					115,759	0	6
Other County Taxes/TIF Tax Revenues	7	460,903	1,393,833		31,679		1,886,415	1,849,113	7
Intergovernmental	8	1,910,971	4,517,154		27,340		6,455,465	6,542,239	8
Licenses & Permits	9	515	189,951				190,466	171,850	9
Charges for Service	10	742,524	28,443				770,967	763,685	10
Use of Money & Property	11	200,022	628	11,980			212,630	258,360	11
Miscellaneous	12	92,905	128,309	5,000			226,214	249,730	12
Subtotal Revenues	13	11,445,952	9,574,249	16,980	626,794	0	21,663,975	21,825,830	13
Other Financing Sources:
General Long-Term Debt Proceeds	14			1,220,048			1,220,048	0	14
Operating Transfers In	15	3,157	2,006,091				2,009,248	2,456,500	15
Proceeds of Capital Asset Sales	16	10,364	2,169				12,533	42,500	16
Total Revenues & Other Sources	17	11,459,473	11,582,509	1,237,028	626,794	0	24,905,804	24,324,830	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	6,223,527	878,612				7,102,139	7,534,812	18
Physical Health Social Services	19	735,384	27,514				762,898	1,030,321	19
Mental Health, ID & DD	20		1,146,228				1,146,228	1,938,965	20
County Environment and Education	21	481,156	435,123				916,279	971,463	21
Roads & Transportation	22		6,256,857				6,256,857	6,243,600	22
Government Services to Residents	23	927,176	6,766				933,942	1,146,895	23
Administration	24	2,658,942					2,658,942	2,985,735	24
Nonprogram Current	25						0	0	25
Debt Service	26				634,839		634,839	627,900	26
Capital Projects	27	129,496	3,440	5,337			138,273	893,941	27
Subtotal Expenditures	28	11,155,681	8,754,540	5,337	634,839	0	20,550,397	23,373,632	28
Other Financing Uses:
Operating Transfers Out	29	3,157	2,006,091				2,009,248	2,456,500	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	11,158,838	10,760,631	5,337	634,839	0	22,559,645	25,830,132	31

Changes in fund balances	32	300,635	821,878	1,231,691	-8,045	0	2,346,159	-1,505,302	32
Beginning Fund Balance - July 1, 2013	33	5,218,115	5,581,731	23,539	51,334		10,874,719	10,874,719	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0		34
Fund Balance - Nonspendable	35						0		35
Fund Balance - Restricted	36	2,857,593	6,403,609	1,255,230			10,516,432	7,221,748	36
Fund Balance - Committed	37				43,289		43,289	57,476	37
Fund Balance - Assigned	38	710,412					710,412	698,600	38
Fund Balance - Unassigned	39	1,950,745	0	0	0	0	1,950,745	1,391,593	39
Total Ending Fund Balance - June 30, 2014	40	5,518,750	6,403,609	1,255,230	43,289	0	13,220,878	9,369,417	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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