Boone County Fiscal Court Annual Financial Statement Fiscal Year 1997

BOONE COUNTY FISCAL COURT
Annual Financial Statement
Fiscal Year 1997
GENERAL FUND
REVENUES AND OTHER ADDITIONS:
Real Property Taxes	3,557,184.86
Tangible Personal Property Taxes	1,286,789.97
Omitted Tangible Personal Property	198,227.66
County Motor Vehicle Taxes	585,494.72
Inter-County Motor Vehicle Taxes	137,868.25
Delinquent Property Tax	30,896.27
Watercraft Taxes	3,284.49
Bank Shares Tax	100,950.31
Franchise Taxes-Real Property	170,537.88
Franchise Taxes-Tangible Property	510,131.54
Payroll Taxes	8,581,236.00
Deed Transfer Taxes	418,191.87
Net Profit Taxes	272,023.75
Other in Lieu Payments	53.00
Excess Fees - County Clerk	670,368.63
Excess Fees - Sheriff	168,682.93
Business License	82,120.00
Beer and Liquor License	39,955.42
Building Permits	628,802.65
Other Inspection Fees (Sidewalks)	7,957.15
Cable TV Franchise Fees	159,603.38
Federal Grants- Heritage Council	9,440.00
Traffic Grant - Boone Co Police	158,830.35
Fire District Grants-Senate Bill 66	31,450.00
Transport of Non-Public Students Gr	198,422.36
Election Expenses Reimbursement	20,400.00
Legal Process Fee	380.56
Dog License Refund	927.40
Net Court Revenue	26,209.00
Courthouse Rentals - A.O.C.	109,878.94
Police Incentive Pay- KLEFPF	147,767.95
D.E.S. Reimbursements	48,690.14
Probation and Parole	5,640.00
Water Rescue Payments	2,265.06
Burlington FPD Payroll Payments	92,435.75
Union Ambulance Payroll Payments	49,795.51
Union Fire Dept Payroll Payments	28,178.58
CHR Per Diem - Maplewood	285,122.88
Telephone Reimbursement - A.O.C.	24,480.00
Landfill User Fees	142,561.63
Parks and Recreation Fees	69,409.60
Animal Control - Sales & License	33,190.40
Rabies Vouchers	12,396.50
State Portion of Dog License Sales	3,563.35
Spay/Neuter Program - Purina	890.00
Data Processing Services	51,690.72
D.E.S. Clean Up Fees	17,580.31
Impound Storage Lot Fees	2,870.00
Tax Collection Fees	175,953.46
City of Union Agreement	1,600.00
Courthouse Commissions	3,358.64
Parks	509.44
Animal Shelter Commissions	231.62
Telephone Commission	817.47
Surplus Property Sales	35,717.28
Union Fire Department - Hamilton	10,000.00
Community Action Commission (CAC)	3,804.00
Woodspoint Multi-Generational Fac.	16,000.00
SCNK - Hamilton Center	10,000.00
Recycling - White Goods	1,218.24
Insurance Proceeds	13,094.60
Police Photographs	2,077.58
Postage	40,127.24
Police Security Guards	3,850.00
Amigo Program	5,659.00
Bond Money Reimbursement	128,700.00
Reimbursement-Law Enforcement Grant	3,686.74
Water Rescue	285.23
D.A.R.E. Program	1,358.25
Donations - Parks Escrow	20,000.00
Miscellaneous	52,476.37
Insurance Reimbursements	136,065.72
Worker's Compensation Refund	64,493.00
Fines - Payroll Tax Late Filing	17,500.00
Airport Traffic Tickets	15,597.45
Interest on Deposits	249,485.32
Interest Earned - K.A.R.P.	135,626.83
Surplus, Prior Year	2,537,171.81
Adjustments to Prior Year Surplus	277.94
Cash Transfer Out to Other Funds	(2,780,000.00)
Borrowed Money- K.A.R.P.	5,000,000.00
TOTAL REVENUES AND OTHER ADDITIONS:	25,091,570.95

EXPENDITURES AND OTHER DEDUCTIONS:
Salaries - Elected Officials	185,291.80
Salaries - Statutory Appointments	54,497.60
Salaries - Office Staff	4,619,566.93
Salaries - Union Fire Dept	26,429.82
Overtime	203,617.55
Salaries - Temporary/Part-Time	194,069.68
KLEFPF Pay	122,962.70
Salaries - Officials, referees, etc	30,440.00
Longevity Pay	10,500.00
Salaries - Election Tabulators	500.00
Other Per Diem & Fees	14,860.00
Social Security	473,087.27
Retirement	750,369.71
Insurance	806,968.71
Unemployment	27,891.46
Workman's Compensation	455,589.00
Accounting Services	19,439.36
Advertising	13,579.89
Appeals Board Fees	2,050.00
Audit Services	33,312.81
Autopsies & Attendant Services	2,865.00
Consultants	4,550.00
Contracts with Government Agencies	2,733,162.17
Computer Software Development	12,506.20
Evaluation and Testing	36,855.10
Fiscal Agent Charges	13,146.65
Lease Payments	26,947.19
Legal Fees	5,675.64
Maintenance Agreements - General	94,398.21
Program Support	36,876.13
Program Support - Amigo Program	6,867.00
Rabies Voucher - Reimbursement	5,064.00
Housing Assistance Payments	3,433.69
Rentals	27,656.90
Solid Waste	45,098.28
Statutory Contributions	100,700.00
Other Contracted Services	134,214.87
Dare Program	14,992.85
Library & Archives - Codification	1,750.00
Contracted Services- Flood	69,927.47
Animal Food and Supplies	13,899.39
Building Maintenance Supplies	59,098.30
Data Processing Supplies	3,246.82
Fertilizer, Seed, Chemicals, Etc.	5,538.44
Food	20,182.95
Fuel	111,488.41
General Construction Materials	114,568.48
Law Enforcement Supplies	35,562.62
Machinery and Equipment	10,999.29
Office Materials and Supplies	42,762.01
Petroleum Products	470.84
Recreation Supplies & Equipment	8,873.92
Tools	3,447.52
Uniforms	57,731.08
Other Materials and Supplies	90,528.89
Contributions	298,729.74
Dog Tag Fees	2,679.50
Electrical Repairs and Supplies	17,506.99
Freight Expenses	55.25
General Welfare	3,000.00
Heating and Air Conditioning	16,726.67
Bond and Liability Insurance - KACO	382,759.31
Insurance Claims	7,542.00
Legal Notices, Recorder, Court Cost	653.13
Employee Incentive Awards	2,323.82
Medical Supplies and Services	3,790.30
Memberships	18,869.16
Postage	48,556.04
Printing, Stationery, Forms, Etc.	75,313.64
Reimbursements - Boat Patrol	2,660.00
Tuition Reimbursement	4,499.97
Registrations, Conferences, Training	102,828.41
Utilities - General	312,649.19
Maintenance and Repairs - General	80,498.31
Miscellaneous	76,855.53
Principal on Bonds	750,000.00
Principal on Leases	106,614.58
Principal on Notes	5,000,000.00
Interest on Bonds	393,322.50
Interest on Leases	16,705.62
Interest on Notes	106,902.78
Communication Equipment	85,419.24
Data Processing Equipment	121,002.68
Furniture and Fixtures	10,905.01
Heating & Air Conditioning Equip	207.00
Law Enforcement Equipment	58,962.00
Motor Vehicles	462,951.53
Office Equipment	5,481.34
Other Equipment	164,949.52
Other Capital Outlay	114,859.60
Program Support	7,199.00
TOTAL EXPENDITURES AND OTHER DEDUCTIONS	20,864,089.96

FUND BALANCE AT END OF YEAR	4,227,480.99

PUBLIC WORKS
REVENUES AND OTHER ADDITIONS:
Other Inspection Fees (Sidewalks)	123,728.99
Truck License Distribution	156,782.59
Vehicle Operation License Refunds	7,033.75
County Road Aid	527,089.00
County Road Aid - Emergency Funds	125,000.00
Municipal Road Aid	230,346.00
Road Material Sales	12,785.97
Gasoline Sales	165,891.96
Vehicle Repair Sales	89,212.63
Miscellaneous	489.01
Interest on Deposits	18,494.18
Surplus, Prior Year	351,854.16
Cash Transfer In From Other Funds	2,780,000.00
TOTAL REVENUES AND OTHER ADDITIONS:	4,588,708.24

EXPENDITURES AND OTHER DEDUCTIONS:
Salaries - Statutory Appointments	50,131.20
Salaries - Office Staff	984,981.78
Overtime	210,334.24
Contracted Services - Highways	1,353,982.30
Computer Software Development	12,523.05
Engineering Services	11,502.00
Evaluation and Testing	41,899.62
Maintenance Agreements - General	2,396.00
Rentals	18,138.64
Asphalt	115,450.54
Building Maintenance Supplies	2,516.23
Concrete	65,904.26
Crushed Stone and Gravel	128,685.73
Fuel	164,255.23
General Construction Materials	71,382.82
Machinery and Equipment	128,377.31
Office Materials and Supplies	3,361.06
Road Materials	20,274.18
Petroleum Products	5,984.02
Pipe	9,073.32
Signs	44,522.92
Salt	46,785.63
Sand	2,058.00
Tools	7,437.27
Tires and Tubes	29,425.02
Uniforms	16,050.20
Other Materials and Supplies	5,355.63
Restricted Custody Center Materials	97,920.62
Memberships	2,071.00
Printing, Stationery, Forms, Etc.	1,338.39
Registrations, Conferences, Training	12,105.42
Utilities - General	37,998.25
Maintenance and Repairs - General	43,928.55
Safety Equipment	14,159.72
Miscellaneous	23,424.21
Principal on Bonds	233,480.00
Principal on Leases	72,972.62
Interest on Bonds	58,146.02
Interest on Leases	3,744.63
Communication Equipment	26,010.43
Data Processing Equipment	10,846.99
Furniture and Fixtures	1,330.00
Highway Equipment	89,406.45
Motor Vehicles	83,513.77
Other Equipment	3,849.00
Other Capital Outlay	20,360.10
Building and Construction	7,351.10
TOTAL EXPENDITURES AND OTHER DEDUCTIONS	4,396,745.47

FUND BALANCE AT END OF YEAR	191,962.77

JAIL FUND
REVENUES AND OTHER ADDITIONS:
Federal Prisoners	333,992.98
Restricted Custody Center Grant	386,053.92
State Fees	163,989.72
Medical Fees from State	75,339.51
District Court Fees	64,686.00
Contracts with Counties	3,740.86
State Prisoners	384,570.99
DUI Service Fees	17,903.22
MH/MR Tax Fund for Human Services	9,420.00
Work Release	28,975.00
Home Incarceration Fees	6,960.00
Telephone Commission	67,222.79
Miscellaneous	16,838.51
Interest on Deposits	10,986.03
Surplus, Prior Year	76,389.90
TOTAL REVENUES AND OTHER ADDITIONS:	1,647,069.43

EXPENDITURES AND OTHER DEDUCTIONS:
Salaries - Elected Officials	47,078.40
Salaries - Office Staff	481,159.71
Overtime	10,498.20
Salaries - Temporary/Part-Time	115,910.15
Social Security	46,693.77
Retirement	100,680.80
Insurance	67,656.62
Maintenance Agreements - General	1,385.98
Rentals	2,017.36
Other Contracted Services	33,876.00
Restricted Custody Center Exp.	202,939.67
Building Maintenance Supplies	26,340.60
Food	127,193.50
Linens	8,488.73
Office Materials and Supplies	10,193.88
Prisoners' Clothing	1,663.62
Uniforms	7,058.98
Other Materials and Supplies	6,013.41
Dental Services	5,841.00
Medical Supplies and Services	42,593.02
Memberships	2,373.95
Printing, Stationery, Forms, Etc.	1,094.40
Registrations, Conferences, Training	7,818.37
Maintenance and Repairs - General	9,316.71
Miscellaneous	4,948.86
Communication Equipment	1,794.00
Data Processing Equipment	641.00
Motor Vehicles	19,658.00
Other Equipment	13,672.38
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	1,406,601.07

FUND BALANCE AT END OF YEAR	240,468.36

LOCAL GOVERNMENT ECONOMIC ASSISTANCE FUND
REVENUES AND OTHER ADDITIONS:
Coal Road Impact Fees	27,619.63
Mineral Severence Tax	197,128.17
Interest on Deposits	4,784.01
Surplus, Prior Year	36,441.16
TOTAL REVENUES AND OTHER ADDITIONS:	265,972.97

EXPENDITURES AND OTHER DEDUCTIONS:
Asphalt	76,125.31
Fuel	63,443.98
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	139,569.29

FUND BALANCE AT END OF YEAR	126,403.68

FEDERAL GRANTS FUND
REVENUES AND OTHER ADDITIONS:
Federal Grant - Mikkelson Sewer	270,222.00
TOTAL REVENUES AND OTHER ADDITIONS:	270,222.00

EXPENDITURES AND OTHER DEDUCTIONS:
Program Support	2,000.00
Building and Construction	268,222.00
TOTAL EXPENDITURES AND OTHER DEDUCTIONS	270,222.00

FUND BALANCE AT END OF YEAR	-

PARKS AND RECREATION ESCROW FUND
REVENUES AND OTHER ADDITIONS:
Donations - Parks Escrow	5,454.91
Interest on Deposits	420.83
Surplus, Prior Year	4,751.82
TOTAL REVENUES AND OTHER ADDITIONS:	10,627.56

EXPENDITURES AND OTHER DEDUCTIONS:
Land Improvements	1,250.00
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	1,250.00

FUND BALANCE AT END OF YEAR	9,377.56

POLICE FORFEITURE FUND
REVENUES AND OTHER ADDITIONS:
Drug Forfeitures	46,153.46
Interest on Deposits	8,103.26
Surplus, Prior Year	148,360.82
TOTAL REVENUES AND OTHER ADDITIONS:	202,617.54

EXPENDITURES AND OTHER DEDUCTIONS:
Other Materials and Supplies	4,301.85
Registrations, Conferences, Training	4,329.61
Miscellaneous	2,057.46
Law Enforcement Equipment	12,429.20
Motor Vehicles	3,500.00
Other Equipment	49,755.60
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	76,373.72

FUND BALANCE AT END OF YEAR	126,243.82

SWIMMING POOL FUND
REVENUES AND OTHER ADDITIONS:
Interest on Deposits	326.98
Surplus, Prior Year	5,621.23
TOTAL REVENUES AND OTHER ADDITIONS:	5,948.21

TOTAL EXPENDITURES AND OTHER DEDUCTIONS	-

FUND BALANCE AT END OF YEAR	5,948.21

ASSISTED HOUSING FUND
REVENUES AND OTHER ADDITIONS:
Housing Assistance Payments	2,294,581.29
Interest on Deposits	18,377.14
Surplus, Prior Year	215,151.58
Adjustments to Prior Year Surplus	44.48
TOTAL REVENUES AND OTHER ADDITIONS:	2,528,154.49

EXPENDITURES AND OTHER DEDUCTIONS:
Salaries - Office Staff	184,779.67
Overtime	1,167.96
Social Security	13,157.50
Retirement	16,084.18
Insurance	19,838.64
Audit Services	3,760.00
Maintenance Agreements - General	1,728.18
Housing Assistance Payments	1,870,052.00
Rentals	13,451.07
Fuel	427.54
Office Materials and Supplies	3,097.96
Uniforms	401.70
Other Materials and Supplies	1,441.48
Memberships	385.00
Postage	6,969.98
Printing, Stationery, Forms, Etc.	2,406.83
Registrations, Conferences, Training	5,022.57
Utilities - General	330.41
Maintenance and Repairs - General	530.20
Miscellaneous	3,497.32
Data Processing Equipment	1,162.00
Office Equipment	2,555.50
Other Equipment	310.00
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	2,152,557.69

FUND BALANCE AT END OF YEAR	375,596.80

ASSISTED HOUSING RESERVE FUND
REVENUES AND OTHER ADDITIONS:
Interest on Deposits	8,524.20
Surplus, Prior Year	146,542.78
TOTAL REVENUES AND OTHER ADDITIONS:	155,066.98

TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	-

FUND BALANCE AT END OF YEAR	155,066.98

ECONOMIC ASSISTANCE FUND
REVENUES AND OTHER ADDITIONS:
KY Economic Development Grant	258,000.00
Hebron Fire Department	15,905.43
Pt. Pleasant Fire Department	73,433.91
NK Transit	34,478.68
Burlington SW Quadrant Sewer Proj	59,591.00
Interest on Deposits	7,096.70
Surplus, Prior Year	98,539.57
TOTAL REVENUES AND OTHER ADDITIONS:	547,045.29

EXPENDITURES AND OTHER DEDUCTIONS:
KY Economic Development Grant	258,000.00
Principal on Leases	66,092.30
Interest on Leases	56,368.43
Building and Construction	5,000.00
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	385,460.73

FUND BALANCE AT END OF YEAR	161,584.56

LOCAL LAW ENFORCEMENT GRANT
REVENUES AND OTHER ADDITIONS:
Local Law Enforcement Grant	33,308.00
Interest on Deposits	751.32
TOTAL REVENUES AND OTHER ADDITIONS:	34,059.32

EXPENDITURES AND OTHER DEDUCTIONS:
Reimbursements - Boat Patrol	3,686.74
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	3,686.74

FUND BALANCE AT END OF YEAR	30,372.58

MH/MR/SC FUND
REVENUES AND OTHER ADDITIONS:
MH/MR/SC Taxes	1,237,530.19
Interest on Deposits	33,575.53
Interest on Matured C.D.'s	2,983.52
Surplus, Prior Year	491,797.94
Adjustments to Prior Year Surplus	3,697.71
TOTAL REVENUES AND OTHER ADDITIONS:	1,769,584.89

EXPENDITURES AND OTHER DEDUCTIONS:
Accounting Services	49,489.74
Program Support	892,912.22
Utilities - General	3,673.08
Miscellaneous	334.27
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	946,409.31

FUND BALANCE AT END OF YEAR	823,175.58

BC SCHOOL BOARD TAX FUND
REVENUES AND OTHER ADDITIONS:
Payroll Taxes	2,633,627.91
Interest on Deposits	13,324.71
Surplus, Prior Year	287,680.77
TOTAL REVENUES AND OTHER ADDITIONS:	2,934,633.39

EXPENDITURES AND OTHER DEDUCTIONS:
Contracts with Government Agencies	2,933,129.23
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	2,933,129.23

FUND BALANCE AT END OF YEAR	1,504.16

PUBLIC SAFETY FUND
REVENUES AND OTHER ADDITIONS:
911 User Service Fee	695,931.14
Interest on Deposits	32,921.64
Interest on Matured C.D.'s	6,315.46
Surplus, Prior Year	609,951.34
Adjustments to Prior Year Surplus	59.00
TOTAL REVENUES AND OTHER ADDITIONS:	1,345,178.58

EXPENDITURES AND OTHER DEDUCTIONS:
Lease Payments	8,723.00
Maintenance Agreements - General	94,214.43
Other Contracted Services	6,131.63
Utilities - General	33,351.13
Maintenance and Repairs - General	5,228.82
Miscellaneous	1,778.25
Principal on Leases	194,240.57
Interest on Leases	39,025.23
Communication Equipment	2,850.00
Data Processing Equipment	509.85
Other Equipment	34,923.75
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	420,976.66

FUND BALANCE AT END OF YEAR	924,201.92

MOTOR VEHICLE RENTAL TAX FUND
REVENUES AND OTHER ADDITIONS:
Motor Vehicle Rental Tax	1,323,168.46
Interest on Deposits	5,551.75
Surplus, Prior Year	565.37
TOTAL REVENUES AND OTHER ADDITIONS:	1,329,285.58

EXPENDITURES AND OTHER DEDUCTIONS:
Accounting Services	39,695.05
Contracts with Government Agencies	1,288,847.67
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	1,328,542.72

FUND BALANCE AT END OF YEAR	742.86

EMERGENCY SHELTER GRANT FUND
REVENUES AND OTHER ADDITIONS:
Emergency Shelter Grant	14,969.87
Surplus, Prior Year	804.50
TOTAL REVENUES AND OTHER ADDITIONS:	15,774.37

EXPENDITURES AND OTHER DEDUCTIONS:
Housing Assistance Payments	10,749.32
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	10,749.32

FUND BALANCE AT END OF YEAR	5,025.05

STREET MAINTENANCE FUND
REVENUES AND OTHER ADDITIONS:
Bond Money Reimbursement	12,080.00
Miscellaneous	1,257.76
Interest on Deposits	7,004.17
Surplus, Prior Year	119,455.28
TOTAL REVENUES AND OTHER ADDITIONS:	139,797.21

EXPENDITURES AND OTHER DEDUCTIONS:
Program Support	2,160.00
Other Contracted Services	13,730.37
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	15,890.37

FUND BALANCE AT END OF YEAR	123,906.84

ANIMAL SHELTER IMPROVEMENT FUND
REVENUES AND OTHER ADDITIONS:
Miscellaneous	5,616.06
Interest on Deposits	1,442.43
Surplus, Prior Year	23,149.18
TOTAL REVENUES AND OTHER ADDITIONS:	30,207.67

EXPENDITURES AND OTHER DEDUCTIONS:
Program Support	1,937.97
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	1,937.97

FUND BALANCE AT END OF YEAR	28,269.70

E. P. ROBINSON FUND
REVENUES AND OTHER ADDITIONS:
Interest on Deposits	17,151.34
Surplus, Prior Year	294,855.31
TOTAL REVENUES AND OTHER ADDITIONS:	312,006.65

TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	-

FUND BALANCE AT END OF YEAR	312,006.65

SENIOR PLUS GRANT FUND
REVENUES AND OTHER ADDITIONS:
Reimbursement - Senior Plus(NKADD)	13,700.00
Interest on Deposits	201.77
Surplus, Prior Year	2,003.95
TOTAL REVENUES AND OTHER ADDITIONS:	15,905.72

EXPENDITURES AND OTHER DEDUCTIONS:
Housing Assistance Payments	12,447.10
TOTAL EXPENDITURES AND OTHER DEDUCTIONS:	12,447.10

FUND BALANCE AT END OF YEAR	3,458.62