Boone County Fiscal Court Annual Financial Statement

Boone County Fiscal Court
Annual Financial Report
As of June 30, 2002

	FY02
General Fund
REVENUES:
Real Property Taxes	4,995,883.12
Tangible Personal Property Taxes	1,848,567.23
County Motor Vehicle Taxes	818,235.57
Delinquent Property Tax	38,539.44
Watercraft Taxes	13,633.95
Bank Shares Tax	144,001.48
Franchise Taxes-Real Property	204,546.25
Franchise Taxes-Tangible Property	897,126.30
Payroll Taxes	12,814,088.98
Deed Transfer Taxes	625,830.58
Net Profit Taxes	440,042.13
Other in Lieu Payments	48,488.37
Excess Fees - County Clerk	702,076.23
Excess Fees - Sheriff	211,757.25
Business License	125,450.00
Beer and Liquor License	54,339.98
Building Permits	785,368.60
Other Inspection Fees (Sidewalks)	1,948.43
Cable TV Franchise Fees	257,771.40
Omitted Tangible Personal Taxes	298,142.32
Federal Grants	2,605.49
Federal Grants- Heritage Council	9,000.00
Emergency Shelter Grant	10,000.00
Dept for Juvenile Justice Grant	546,405.44
Traffic Grant - Boone Co Police	23,958.99
Inter-Co Motor Vehicle Taxes	79,053.59
Transport of Non-Public School	433,545.98
Fire District Grants-Senate Bill 66	6,269.57
Area Development Funds	35,456.00
State Grant - House Bill 502	500,000.00
LIFT Grant - NKY Visitors Bureau	31,930.01
Transportation Cabinet Projects	19,326.72
Board of Assessment Appeals	500.00
Legal Process Fee	428.88
Dog License Refund	1,459.30
Net Court Revenue	26,209.00
Courthouse Rentals - A.O.C.	136,372.16
Contracts with Counties/Cities	30,000.00
Police Incentive Pay - KLEFPF	17,722.48
D.E.S. Reimbursements	43,766.60
MH/MR Tax Fund for Human Services	50,000.00
CHR Per Diem - Maplewood	690,248.74
Sheriff Loan Repayment	580,000.00
Telephone Reimbursement - A.O.C.	35,100.00
Juvenile Housing Per Diem	75,280.00
Parks and Recreation Fees	75,524.80
Animal Control - Sales & License	76,140.00
Spay/Neuter Program	200.00
Data Processing Services	17,780.88
Home Incarceration Fees	923.00
Postage Reimbursement	24,450.24
D.E.S. Clean Up Fees	10,888.20
City of Union Agreement	1,202.00
Vending Machine Commission	2,313.70
Telephone Commission	100.02
Surplus Property Sales	40,868.70
Union Fire Department - Hamilton	15,000.00
Court Designated Workers Lease	9,630.00
Community Action Commission (CAC)	3,804.00
Child Support Office Rent	13,160.16
Northern Ky Health District bond py	50,025.00
Assisted Housing Lease	13,011.25
Walton Fire Department	29,385.00
Pt. Pleasant Fire Department	61,778.04
Probation and Parole - Rent	5,640.00
SCNK - Woodspoint Senior Center	10,000.00
Insurance Proceeds	612.50
Reimbursements	12,902.33
Transportation Projects - Business	(69,441.39)
Amigo Program	6,250.00
Senior Plus Funds - NKADD Reimb	14,568.00
Water Rescue	850.00
Animal Control Donations	15,986.31
Miscellaneous	5,645.03
Insurance Reimbursements	500.00
Arboretum Maintenance Agreement	31,112.99
Police Services Reimbursements	6,891.81
Payroll Tax Collection Fees	288,614.45
Woodspoint Sale	117,262.70
Airport Parking Fines	17,883.00
Interest on Deposits	402,849.72
Interest - General Obligation Bond	159,389.40
Interest - Investments	198,780.06
Interest on Matured C.D.'s	47,822.89
Adjustments to Prior Year Surplus	11,579.66
Cash Transfer Out to Other Funds	(4,656,883.00)
Cash Transfer In From Other Funds	250,000.00
TOTAL REVENUES:	$ 26,035,478.01


EXPENDITURES:
Salaries - Elected Officials	240,308.34
Salaries - Statutory Appointments	108,061.86
Salaries - Office Staff	3,707,232.04
Overtime	150,821.13
Salaries - Temporary/Part-Time	243,243.88
Salaries - Election Tabulators	425.00
Other Per Diem & Fees	27,875.00
Social Security	445,416.45
Retirement	424,737.59
Insurance	2,184,153.18
Unemployment	14,606.23
Workman's Compensation	174,721.00
Accounting Services	23,726.12
Advertising	21,404.53
Appeals Board Fees	3,950.00
Audit Services	11,377.20
Autopsies & Attendant Services	13,075.00
Consultants	34,212.98
Contracted Construction - Buildings	17,040.40
Contracts with Government Agencies	4,641,710.81
Contract with Agencies - DJJ Grant	475,404.70
Computer Software Development	84,327.35
Evaluation and Testing	33,648.95
Fiscal Agent Charges	19,426.40
Lease Payments	56,138.24
Legal Fees	103,225.85
Maintenance Agreements - General	131,368.71
Medical Services	7,868.55
Polling Places	2,600.00
Program Support	5,637,347.43
Program Support - Amigo Program	2,225.00
Window Cleaning	2,986.00
Elevator Maintenance	6,793.28
Housing Assistance Payments	13,905.66
Senior Citizens Indigent Funds	13,503.08
Rentals	31,827.49
Solid Waste	27,994.28
Statutory Contributions	175,800.00
Contracted Services - Referees	28,370.25
Other Contracted Services	290,232.51
Animal Food and Supplies	6,436.16
Building Maintenance Supplies	34,718.22
Custodial Supplies	25,527.78
Data Processing Supplies	15,341.73
DES Supplies and Materials	17,007.84
Fertilizer, Seed, Chemicals, Etc.	7,423.75
Food	20,821.24
Fuel	57,543.40
General Construction Materials	68,648.68
Machinery and Equipment	34,009.93
Office Materials and Supplies	39,262.92
Paint	4,314.89
Periodicals	4,723.80
Personal Hygiene/Children Supplies	6,547.63
Petroleum Products	246.57
Plumbing Supplies	9,887.34
Recreation Supplies & Equipment	13,331.46
Tools	10,844.45
Uniforms	32,078.27
Contributions	256,697.97
Dog Tag Fees	4,442.25
Electrical Repairs and Supplies	18,346.29
General Welfare	3,500.00
Heating and Air Conditioning	34,428.71
Bond and Liability Insurance - KACO	410,892.85
Insurance Claims	7,932.75
Employee Incentive Awards	883.36
Special Projects	46,208.43
Medical Services	411.09
Medical Supplies and Services	3,610.60
Memberships	22,552.14
Pharmaceuticals	22,499.31
Postage	68,424.21
Printing, Stationery, Forms, Etc.	43,135.32
Reimbursements - Boat Patrol	6,152.04
Tuituion Reimbursement	4,198.95
Registrations, Conferences, Training	105,853.18
Training	8,669.51
Utilities - General	476,871.35
Utilities - Restricted Custody	36,689.92
Maintenance and Repairs - General	96,836.93
Educational Program	1,019.75
Dept for Juvenile Justice Grant Exp	12,912.71
Grant Expense Reimbursement	11,197.25
Principal on Bonds	1,125,000.00
Principal on Leases	71,000.00
Interest on Bonds	624,242.17
Interest on Leases	21,794.09
Communication Equipment	73,228.64
Data Processing Equipment	107,726.78
Furniture and Fixtures	3,652.94
Heating & Air Conditioning Equipment	7,388.91
Land-Public Safety Center	575,719.56
Land - Park Development	184,018.36
Donaldson Road Sewer Project	32,825.28
Boone Aire Road Sewer Project	150,000.00
Other Sewer Projects	51,500.00
Maintenance Equipment	2,596.71
Motor Vehicles	625,005.55
Office Equipment	18,060.08
Florence - Hopeful Road Connector	121,792.00
Mall Road Master Plan	65,000.00
Conrad Lane Expansion	674.40
Industrial Road Area Improvements	17,800.00
Other Equipment	103,263.39
Other Capital Outlay	695,771.10
South Fork Park - Florence	100,000.00
Building and Construction	77,430.00
Bldg Projects - Public Safety Center	1,053,174.69
Water Projects	144,059.08
Program Support	10,749.00
TOTAL EXPENDITURES:	$ 27,809,648.13

Increase/Decrease in Net Assets	$ (1,774,170.12)
Net Assets at Beginning of Year	$ 20,192,571.56
Net Assets at Beginning - GO Bond	$ 4,666,035.94
Net Assets at End of Year	$ 23,084,437.38

Public Works
REVENUES:
Other Inspection Fees (Sidewalks)	182,572.75
Transportation Cabinet Projects	174,087.12
Truck License Distribution	174,755.26
Vehicle Operation License Refunds	9,091.75
County Road Aid	627,970.00
County Road Aid - Emergency Funds	1,188.00
Municipal Road Aid	245,569.00
Landfill User Fees	125,823.52
Surplus Property Sales	31,244.00
Road Material Sales & Service	35,731.18
Vehicle Maintenance Sales	229,987.45
Recycling - White Goods	509.30
Reimbursements	13,116.44
Bond Money Reimbursement	41,192.63
Interest on Deposits	20,263.55
Interest - Tax Anticipation Note	26,208.00
Cash Transfer In From Other Funds	4,006,883.00
Borrowed Money - Short Term (TAN)	1,365,000.00
TOTAL REVENUES:	$ 7,311,192.95

EXPENDITURES:
Salaries - Statutory Appointments	72,656.48
Salaries - Office Staff	1,419,944.28
Overtime	316,932.87
Contracted Services - Highways	1,841,890.50
Contracted Services - Bridges	7,116.39
Contracted Services - Sewers	182,573.39
Engineering Services	95,537.29
Maintenance Agreements - General	4,223.53
Maint and Repair Services - Vehicle	70,917.94
Program Support	67,272.00
Rentals	28,241.11
Solid Waste	90,227.36
Other Contracted Services	1,835.95
Asphalt	926.14
Building Maintenance Supplies	3,432.45
Concrete	58,874.34
Crushed Stone and Gravel	59,078.20
Fuel	621.78
General Construction Materials	23,973.69
Storm Sewer Materials	49,007.64
Motor Vehicle Parts	298,412.37
Office Materials and Supplies	6,417.76
Road Materials	2,379.35
Petroleum Products	9,208.36
Pipe	49,130.41
Signs	71,808.10
Salt	77,094.82
Tools	14,692.53
Tires and Tubes	35,817.89
Uniforms	21,791.65
Memberships	3,086.02
Printing, Stationery, Forms, Etc.	382.10
Registrations, Conferences, Training	19,032.11
Utilities - General	37,238.85
Safety Equipment	16,369.63
Principal on Notes	1,365,000.00
Interest on Bonds	15,902.25
Communication Equipment	19,793.71
Furniture and Fixtures	583.13
Highway Equipment	191,657.59
Other Equipment	22,131.87
Building and Construction	1,718.75
TOTAL EXPENDITURES:	$ 6,674,932.58

Increase/Decrease in Net Assets	$ 636,260.37
Net Assets at Beginning of Year	$ 574,271.28
Net Assets at End of Year	$ 1,210,531.65

Jail Fund
REVENUES:
Federal Prisoners	361,834.66
State Fees	176,057.58
Medical Fees from State	64,573.39
District Court Fees	70,905.05
State Prisoners	715,477.83
DUI Service Fees	23,734.06
MH/MR Tax Fund for Human Services	14,083.00
Work Release	48,571.36
Jail Weekend Fees	80.00
Home Incarceration Fees	1,280.00
Jail Processing Fee- SB 332	65,148.84
Jail Medical Fee - SB 332	8,845.72
Jail Housing Fee - SB 332	76,690.50
Digital Fingerprinting Services	54,158.00
Telephone Commission	54,675.00
Reimbursements	155.27
Miscellaneous	2,034.30
Interest on Deposits	2,511.35
Cash Transfer In From Other Funds	350,000.00
TOTAL REVENUES:	$ 2,090,815.91

EXPENDITURES:
Salaries - Elected Officials	82,533.24
Salaries - Office Staff	809,429.70
Overtime	17,475.81
Salaries - Temporary/Part-Time	179,850.00
Social Security	76,727.22
Retirement	147,815.74
Insurance	193,440.99
Rentals	3,649.43
Other Contracted Services	24,422.00
Building Maintenance Supplies	56,160.88
Food	232,987.21
Linens	4,313.95
Office Materials and Supplies	14,338.97
Prisoners' Clothing	6,517.06
Uniforms	14,692.82
Dental Services	12,358.00
Medical Supplies and Services	159,509.86
Memberships	3,491.75
Printing, Stationery, Forms, Etc.	1,999.60
Registrations, Conferences, Training	9,768.50
Maintenance and Repairs - General	14,236.06
Other Equipment	523.34
TOTAL EXPENDITURES:	$ 2,066,242.13

Increase/Decrease in Net Assets	$ 24,573.78
Net Assets at Beginning of Year	$ 54,574.12
Net Assets at End of Year	$ 79,147.90

Local Government Economic Assistance Fund
REVENUES:
Coal Road Impact Fees	26,076.23
Mineral Severence Tax	90,025.78
Interest on Deposits	4,379.75
TOTAL REVENUES:	$ 120,481.76

EXPENDITURES:
Asphalt	44,667.02
Fuel	75,649.10
TOTAL EXPENDITURES:	$ 120,316.12

Increase/Decrease in Net Assets	$ 165.64
Net Assets at Beginning of Year	$ 143,892.58
Net Assets at End of Year	$ 144,058.22

Federal Grants Fund

REVENUES:
CDBG - Sewer Projects	$ 40,000.00

EXPENDITURES:
Scattered Sewer Site Assessment	$ 40,000.00

Parks and Recreation Fund

REVENUES:
Parks Escrow Donations	6,156.73
Interest on Deposits	203.66
TOTAL REVENUES:	$ 6,360.39

EXPENDITURES:
Recreation Supplies & Equipment	1,020.00
Land Improvements	14,650.15
TOTAL EXPENDITURES:	$ 15,670.15

Increase/Decrease in Net Assets	$ (9,309.76)
Net Assets at Beginning of Year	$ 11,564.83
Net Assets at End of Year	$ 2,255.07

Assisted Housing Fund

REVENUES:
Housing Assistance Payments	3,188,778.61
Interest on Deposits	8,474.98
Adjustments to Prior Year Surplus	275.00
Cash Transfer Out to Other Funds	(52,099.53)
TOTAL REVENUES:	$ 3,145,429.06

EXPENDITURES:
Salaries - Office Staff	285,324.44
Overtime	1,094.84
Social Security	20,246.28
Retirement	18,359.40
Insurance	33,778.74
Audit Services	5,975.00
Maintenance Agreements - General	330.63
Housing Assistance Payments	3,242,935.00
Rentals	13,394.70
Other Contracted Services	7,367.90
Fuel	560.77
Office Materials and Supplies	4,180.41
Periodicals	2,069.87
Bond and Liability Insurance - KACO	474.01
Memberships	455.00
Postage	6,505.51
Printing, Stationery, Forms, Etc.	1,871.82
Registrations, Conferences, Training	9,441.09
Utilities - General	269.16
Maintenance and Repairs - General	1,161.38
Data Processing Equipment	225.00
TOTAL EXPENDITURES:	$ 3,656,020.95

Increase/Decrease in Net Assets	$ (510,591.89)
Net Assets at Beginning of Year	$ 528,780.16
Net Assets at End of Year	$ 18,188.27

Assisted Housing Reserve Fund

REVENUES:
Interest on Deposits	9,849.15
Cash Transfer In From Other Funds	52,099.53
TOTAL REVENUES:	$ 61,948.68

Increase/Decrease in Net Assets	$ 61,948.68
Net Assets at Beginning of Year	$ 316,996.72
Net Assets at End of Year	$ 378,945.40

Economic Assistance Fund

REVENUES:
Economic Development Repayment	9,070.00
Interest on Deposits	5,725.22
TOTAL REVENUES:	$ 14,795.22

EXPENDITURES:
Building and Construction	$ 99,753.48

Increase/Decrease in Net Assets	$ (84,958.26)
Net Assets at Beginning of Year	$ 269,000.00
Net Assets at End of Year	$ 184,041.74

Local Law Enforcement Grant

REVENUES:
Local Law Enforcement Grant	16,693.00
Grant Match	1,855.00
Interest on Deposits	465.04
TOTAL REVENUES:	$ 19,013.04

EXPENDITURES:
Refunds - Local Law Enforcement Grant	21,517.55
Law Enforcement Equipment	33,950.17
TOTAL EXPENDITURES:	$ 55,467.72

Increase/Decrease in Net Assets	$ (36,454.68)
Net Assets at Beginning of Year	$ 40,607.17
Net Assets at End of Year	$ 4,152.49

MH/MR/SC Fund

REVENUES:
Payroll Taxes	1,677,490.64
Payroll Tax Refunds	(1,697.15)
Senior Citizens Picnic Sales	6,600.00
Reimbursements	60.00
Interest on Deposits	51,020.64
TOTAL REVENUES:	$ 1,733,474.13

EXPENDITURES:
Accounting Services	102,943.21
Program Support	1,817,684.44
Other Contracted Services	50,000.00
Utilities - General	1,817.59
TOTAL EXPENDITURES:	$ 1,972,445.24

Increase/Decrease in Net Assets	$ (238,971.11)
Net Assets at Beginning of Year	$ 1,848,777.52
Net Assets at End of Year	$ 1,609,806.41

Revolving Loan Fund

REVENUES:
Interest on Deposits	$ 2,376.43

Increase/Decrease in Net Assets	$ 2,376.43
Net Assets at Beginning of Year	$ 78,948.81
Net Assets at End of Year	$ 81,325.24

B.C. School Board Tax Fund

REVENUES:
Payroll Taxes	4,770,371.14
Payroll Tax Refunds	(8,485.37)
Interest on Deposits	11,879.21
TOTAL REVENUES:	$ 4,773,764.98

EXPENDITURES:
Contracts with Government Agencies	$ 4,741,150.31

Increase/Decrease in Net Assets	$ 32,614.67
Net Assets at Beginning of Year	$ 86,830.27
Net Assets at End of Year	$ 119,444.94

Public Safety Fund

REVENUES:
911 User Service Fee	928,650.14
Federal Grants	633,600.00
Contracts with Counties/Cities	10,000.00
Wireless Telephone 911 Surcharge	234,837.19
Interest on Deposits	30,583.66
Interest - General Obligation Bond	26,496.28
TOTAL REVENUES:	$ 1,864,167.27

EXPENDITURES:
Lease Payments	13,800.00
Maintenance Agreements - General	133,968.36
Other Contracted Services	82,553.50
Bond and Liability Insurance - KACO	25,730.46
Utilities - General	94,972.48
Maintenance and Repairs - General	19,751.85
Principal on Leases	543,171.12
Interest on Leases	160,265.44
Communication Equipment	430,485.53
Data Processing Equipment	44,259.29
Other Equipment	38,555.78
TOTAL EXPENDITURES:	$ 1,587,513.81

Increase/Decrease in Net Assets	$ 276,653.46
Net Assets at Beginning of Year	$ 1,621,753.82
Net Assets at End of Year	$ 1,898,407.28

Motor Vehicle Rental License Fund

REVENUES:
Motor Vehicle Rental Tax	1,516,134.36
Interest on Deposits	2,465.57
TOTAL REVENUES:	$ 1,518,599.93

EXPENDITURES:
Accounting Services	45,484.02
Program Support	1,474,170.99
TOTAL EXPENDITURES:	$ 1,519,655.01

Increase/Decrease in Net Assets	$ (1,055.08)
Net Assets at Beginning of Year	$ 1,120.48
Net Assets at End of Year	$ 65.40

Scattered Sewer Assessment Program

REVENUES:
Inter-gov't Transfers - Grant Comm	3,000.00
Interest on Deposits	28,376.02
TOTAL REVENUES:	$ 31,376.02

EXPENDITURES:
Scattered Sewer - Seed Money	$ 5,750.00

Increase/Decrease in Net Assets	$ 25,626.02
Net Assets at Beginning of Year	$ 942,374.12
Net Assets at End of Year	$ 968,000.14

E.P. Robinson Fund

REVENUES:
Interest on Deposits	$ 7,793.72

Increase/Decrease in Net Assets	$ 7,793.72
Net Assets at Beginning of Year	$ 258,918.84
Net Assets at End of Year	$ 266,712.56
NOTE: A complete vendor listing and the Boone County FY01 audit is available on our website, www.BooneCountyKy.org, or in the Finance Department at the County Administration Building.