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 2012/2013 ANNUAL FINANCIAL REPORT		For the fiscal year ended: June 30, 2013						10/17/2013
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	7,822,906	3,572,220		562,349		11,957,475	11,951,191	1
Less: Uncollected Delinquent Taxes - Levy Year	2	2,389	762		166		3,317	0	2
Less: Credits to Taxpayers	3	320,732	153,506		22,490		496,728	402,065	3
Net Current Property Taxes	4	7,499,785	3,417,952		539,693		11,457,430	11,549,126	4
Delinquent Property Tax Revenue	5	2,051	645		146		2,842	3,200	5
Penalties, Interest & Costs on Taxes	6	109,764					109,764	102,000	6
Other County Taxes/TIF Tax Revenues	7	446,138	1,510,404		30,981		1,987,523	1,995,657	7
Intergovernmental	8	1,952,396	4,234,474		22,829		6,209,699	6,488,903	8
Licenses & Permits	9	775	225,498				226,273	216,375	9
Charges for Service	10	758,803	167,181				925,984	767,629	10
Use of Money & Property	11	246,459	863	243			247,565	252,275	11
Miscellaneous	12	79,661	115,261				194,922	166,709	12
Subtotal Revenues	13	11,095,832	9,672,278	243	593,649	0	21,362,002	21,541,874	13
Other Financing Sources:
General Long-Term Debt Proceeds	14						0	0	14
Operating Transfers In	15		2,230,100				2,230,100	2,331,803	15
Proceeds of Fixed Asset Sales	16	13,627	3,900				17,527	22,600	16
Total Revenues & Other Sources	17	11,109,459	11,906,278	243	593,649	0	23,609,629	23,896,277	17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services	18	6,081,157	731,291				6,812,448	7,319,891	18
Physical Health Social Services	19	772,096	27,794				799,890	988,591	19
Mental Health, MR & DD	20		2,128,751				2,128,751	2,471,740	20
County Environment and Education	21	823,038	483,575				1,306,613	1,365,460	21
Roads & Transportation	22		6,049,959				6,049,959	6,167,200	22
Government Services to Residents	23	706,544	15,778				722,322	858,645	23
Administration	24	2,550,101					2,550,101	2,666,963	24
Nonprogram Current	25						0	0	25
Debt Service	26				593,550		593,550	593,550	26
Capital Projects	27	55,688	301,452	82,000			439,140	580,478	27
Subtotal Expenditures	28	10,988,624	9,738,600	82,000	593,550	0	21,402,774	23,012,518	28
Other Financing Uses:
Operating Transfers Out	29		2,230,100				2,230,100	2,331,803	29
Refunded Debt/Payments to Escrow	30						0	0	30
Total Expenditures & Other Uses	31	10,988,624	11,968,700	82,000	593,550	0	23,632,874	25,344,321	31
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses	32	120,835	-62,422	-81,757	99	0	-23,245	-1,448,044	32
Beginning Fund Balance - July 1, 2012	33	5,097,280	5,644,153	105,296	51,235		10,897,964	10,897,964	33
Increase (Decrease) in Reserves (GAAP Budget)	34						0	0	34
Fund Balance - Nonspendable	35						0	0	35
Fund Balance - Restricted	36	2,722,298	5,581,731	23,539			8,327,568	6,942,932	36
Fund Balance - Committed	37				51,334		51,334	53,728	37
Fund Balance - Assigned	38	719,500					719,500	688,278	38
Fund Balance - Unassigned	39	1,776,317	0	0	0	0	1,776,317	1,764,982	39
Total Ending Fund Balance - June 30, 2013	40	5,218,115	5,581,731	23,539	51,334	0	10,874,719	9,449,920	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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