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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 2011/2012 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2012						8/8/2012
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	7,799,221	3,558,807		564,870		11,922,898	11,920,018	1
Less: Uncollected Delinquent Taxes - Levy Year	2	2,756	986		196		3,938		2
Less: Credits to Taxpayers	3	270,202	127,429		18,861		416,492	426,426	3
Net Current Property Taxes	4	7,526,263	3,430,392		545,813		11,502,468	11,493,592	4
Delinquent Property Tax Revenue	5	4,543	1,300		336		6,179	1,800	5
Penalties, Interest & Costs on Taxes	6	112,469					112,469	12,000	6
Other County Taxes/TIF Tax Revenues	7	443,964	1,750,693		30,703		2,225,360	2,191,343	7
Intergovernmental	8	3,053,516	7,100,059		19,196		10,172,771	10,476,070	8
Licenses & Permits	9	375	442,908				443,283	416,750	9
Charges for Service	10	737,087	38,241				775,328	726,045	10
Use of Money & Property	11	239,002	1,026	7,804			247,832	234,939	11
Miscellaneous	12	115,837	102,147	18,000			235,984	182,013	12
Subtotal Revenues	13	12,233,056	12,866,766	25,804	596,048	0	25,721,674	25,734,552	13
Other Financing Sources:
General Long-Term Debt Proceeds	14						0	0	14
Operating Transfers In	15	1,040,960	1,895,154				2,936,114	3,136,310	15
Proceeds of Fixed Asset Sales	16	594					594	10,000	16
Total Revenues & Other Sources	17	13,274,610	14,761,920	25,804	596,048	0	28,658,382	28,880,862	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	6,453,571	601,168				7,054,739	7,345,250	18
Physical Health Social Services	19	898,147	32,401				930,548	1,014,094	19
Mental Health, MR & DD	20		4,443,055				4,443,055	4,532,465	20
County Environment and Education	21	461,637	535,350				996,987	1,288,511	21
Roads & Transportation	22		6,219,370				6,219,370	6,263,000	22
Government Services to Residents	23	714,386	3,527				717,913	958,376	23
Administration	24	2,441,394					2,441,394	2,530,453	24
Nonprogram Current	25						0	0	25
Debt Service	26				594,129		594,129	595,050	26
Capital Projects	27	798,568	30,200	591,803			1,420,571	1,710,348	27
Subtotal Expenditures	28	11,767,703	11,865,071	591,803	594,129	0	24,818,706	26,237,547	28
Other Financing Uses:
Operating Transfers Out	29	1,030,607	1,905,507				2,936,114	3,136,310	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	12,798,310	13,770,578	591,803	594,129	0	27,754,820	29,373,857	31
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses	32	476,300	991,342	-565,999	1,919	0	903,562	-492,995	32
Beginning Fund Balance - July 1, 2011	33	4,620,980	4,652,811	671,295	49,316		9,994,402	9,994,402	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0		34
Fund Balance - Nonspendable	35						0		35
Fund Balance - Restricted	36	2,506,218	5,644,153	105,296			8,255,667		36
Fund Balance - Committed	37				51,235		51,235		37
Fund Balance - Assigned	38	709,078					709,078		38
Fund Balance - Unassigned	39	1,881,984	0	0	0	0	1,881,984	9,501,407	39
Total Ending Fund Balance - June 30, 2012	40	5,097,280	5,644,153	105,296	51,235	0	10,897,964	9,501,407	40
Additional details are available at:		Marshall County Board of Supervisors, 641-754-6330					Telephone:
Notes to the financial statement, if any:

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