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Boone County Fiscal Court |
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Annual Financial Report |
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As of June 30, 2002 |
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Comparison |
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FY02 |
FY01 |
Current to Prior |
Percent |
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General Fund |
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REVENUES: |
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Real Property Taxes |
4,995,883.12 |
4,800,744.45 |
195,138.67 |
4.06% |
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Tangible Personal Property Taxes |
1,848,567.23 |
2,296,140.80 |
(447,573.57) |
-19.49% |
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County Motor Vehicle Taxes |
818,235.57 |
767,766.33 |
50,469.24 |
6.57% |
|
Delinquent Property Tax |
38,539.44 |
83,998.78 |
(45,459.34) |
-54.12% |
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Watercraft Taxes |
13,633.95 |
9,692.94 |
3,941.01 |
40.66% |
|
Bank Shares Tax |
144,001.48 |
135,592.14 |
8,409.34 |
6.20% |
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Franchise Taxes-Real Property |
204,546.25 |
149,036.65 |
55,509.60 |
37.25% |
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Franchise Taxes-Tangible Property |
897,126.30 |
294,609.28 |
602,517.02 |
204.51% |
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Payroll Taxes |
12,814,088.98 |
12,001,839.60 |
812,249.38 |
6.77% |
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Deed Transfer Taxes |
625,830.58 |
617,443.02 |
8,387.56 |
1.36% |
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Net Profit Taxes |
440,042.13 |
424,523.01 |
15,519.12 |
3.66% |
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Other in Lieu Payments |
48,488.37 |
- |
48,488.37 |
#DIV/0! |
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Excess Fees - County Attorney |
- |
63.71 |
(63.71) |
-100.00% |
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Excess Fees - County Clerk |
702,076.23 |
568,811.24 |
133,264.99 |
23.43% |
|
Excess Fees - Sheriff |
211,757.25 |
363,594.26 |
(151,837.01) |
-41.76% |
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Business License |
125,450.00 |
155,195.00 |
(29,745.00) |
-19.17% |
|
Beer and Liquor License |
54,339.98 |
55,667.00 |
(1,327.02) |
-2.38% |
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Building Permits |
785,368.60 |
764,940.95 |
20,427.65 |
2.67% |
|
Other Inspection Fees (Sidewalks) |
1,948.43 |
1,519.69 |
428.74 |
28.21% |
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Cable TV Franchise Fees |
257,771.40 |
223,654.41 |
34,116.99 |
15.25% |
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Omitted Tangible Personal Taxes |
298,142.32 |
273,838.07 |
24,304.25 |
8.88% |
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Federal Grants |
2,605.49 |
10,000.00 |
(7,394.51) |
-73.95% |
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Federal Grants- Heritage Council |
9,000.00 |
8,000.00 |
1,000.00 |
12.50% |
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FEMA - Hazard Mitigation |
- |
10,337.56 |
(10,337.56) |
-100.00% |
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Bullet Proof Vest Partnership Grant |
- |
6,606.50 |
(6,606.50) |
-100.00% |
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Emergency Shelter Grant |
10,000.00 |
10,000.00 |
- |
0.00% |
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Dept for Juvenile Justice Grant |
546,405.44 |
468,802.19 |
77,603.25 |
16.55% |
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Traffic Grant - Boone Co Police |
23,958.99 |
9,499.72 |
14,459.27 |
152.21% |
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Inter-Co Motor Vehicle Taxes |
79,053.59 |
128,770.11 |
(49,716.52) |
-38.61% |
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Transport of Non-Public School |
433,545.98 |
475,609.80 |
(42,063.82) |
-8.84% |
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State Grants |
- |
1,250.00 |
(1,250.00) |
-100.00% |
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Fire District Grants-Senate Bill 66 |
6,269.57 |
33,608.20 |
(27,338.63) |
-81.35% |
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Area Development Funds |
35,456.00 |
113,146.00 |
(77,690.00) |
-68.66% |
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State Grant - House Bill 502 |
500,000.00 |
- |
500,000.00 |
#DIV/0! |
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FEMA Grant - State Portion |
- |
810.24 |
(810.24) |
-100.00% |
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LIFT Grant - NKY Visitors Bureau |
31,930.01 |
- |
31,930.01 |
#DIV/0! |
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Transportation Cabinet Projects |
19,326.72 |
153,906.72 |
(134,580.00) |
-87.44% |
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Election Expenses Reimbursement |
- |
28,860.00 |
(28,860.00) |
-100.00% |
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Board of Assessment Appeals |
500.00 |
550.00 |
(50.00) |
-9.09% |
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Legal Process Fee |
428.88 |
425.88 |
3.00 |
0.70% |
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Dog License Refund |
1,459.30 |
1,538.00 |
(78.70) |
-5.12% |
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Net Court Revenue |
26,209.00 |
26,209.00 |
- |
0.00% |
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Sheriff's Bond Refund |
- |
395.85 |
(395.85) |
-100.00% |
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Courthouse Rentals - A.O.C. |
136,372.16 |
132,016.91 |
4,355.25 |
3.30% |
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Contracts with Counties/Cities |
30,000.00 |
30,000.00 |
- |
0.00% |
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Police Incentive Pay - KLEFPF |
17,722.48 |
206,501.02 |
(188,778.54) |
-91.42% |
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D.E.S. Reimbursements |
43,766.60 |
44,386.39 |
(619.79) |
-1.40% |
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MH/MR Tax Fund for Human Services |
50,000.00 |
50,000.00 |
- |
0.00% |
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Union Ambulance Payroll Payments |
- |
14,426.28 |
(14,426.28) |
-100.00% |
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Union Fire Dept Payroll Payments |
- |
19,677.66 |
(19,677.66) |
-100.00% |
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CHR Per Diem - Maplewood |
690,248.74 |
652,807.57 |
37,441.17 |
5.74% |
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Sheriff Loan Repayment |
580,000.00 |
534,600.00 |
45,400.00 |
8.49% |
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Telephone Reimbursement - A.O.C. |
35,100.00 |
31,320.00 |
3,780.00 |
12.07% |
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Juvenile Housing Per Diem |
75,280.00 |
59,640.00 |
15,640.00 |
26.22% |
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Landfill User Fees |
- |
167,729.69 |
(167,729.69) |
-100.00% |
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Parks and Recreation Fees |
75,524.80 |
66,099.68 |
9,425.12 |
14.26% |
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Animal Control - Sales & License |
76,140.00 |
55,854.28 |
20,285.72 |
36.32% |
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Spay/Neuter Program |
200.00 |
1,182.00 |
(982.00) |
-83.08% |
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Data Processing Services |
17,780.88 |
15,633.23 |
2,147.65 |
13.74% |
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Home Incarceration Fees |
923.00 |
498.00 |
425.00 |
85.34% |
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Postage Reimbursement |
24,450.24 |
27,306.59 |
(2,856.35) |
-10.46% |
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D.E.S. Clean Up Fees |
10,888.20 |
31,174.67 |
(20,286.47) |
-65.07% |
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City of Union Agreement |
1,202.00 |
1,301.00 |
(99.00) |
-7.61% |
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Vending Machine Commission |
2,313.70 |
3,019.82 |
(706.12) |
-23.38% |
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Telephone Commission |
100.02 |
216.72 |
(116.70) |
-53.85% |
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Surplus Property Sales |
40,868.70 |
21,101.47 |
19,767.23 |
93.68% |
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Union Fire Department - Hamilton |
15,000.00 |
15,000.00 |
- |
0.00% |
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Court Designated Workers Lease |
9,630.00 |
9,630.00 |
- |
0.00% |
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Community Action Commission (CAC) |
3,804.00 |
3,804.00 |
- |
0.00% |
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Child Support Office Rent |
13,160.16 |
10,159.68 |
3,000.48 |
29.53% |
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Northern KY Health District bond py |
50,025.00 |
- |
50,025.00 |
#DIV/0! |
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Louis G. Freeman Company |
- |
8,882.00 |
(8,882.00) |
-100.00% |
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Assisted Housing Lease |
13,011.25 |
13,011.25 |
- |
0.00% |
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Walton Fire Department |
29,385.00 |
24,822.50 |
4,562.50 |
18.38% |
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Pt. Pleasant Fire Department |
61,778.04 |
70,158.62 |
(8,380.58) |
-11.95% |
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NK Transit |
- |
35,053.85 |
(35,053.85) |
-100.00% |
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Probation and Parole - Rent |
5,640.00 |
5,640.00 |
- |
0.00% |
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SCNK - Woodspoint Senior Center |
10,000.00 |
10,000.00 |
- |
0.00% |
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Recycling - White Goods |
- |
658.95 |
(658.95) |
-100.00% |
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Insurance Proceeds |
612.50 |
25,640.80 |
(25,028.30) |
-97.61% |
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Reimbursements |
12,902.33 |
25,130.89 |
(12,228.56) |
-48.66% |
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Transportation Projects - Business |
(69,441.39) |
149,100.00 |
(218,541.39) |
-146.57% |
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Amigo Program |
6,250.00 |
3,075.00 |
3,175.00 |
103.25% |
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Senior Plus Funds - NKADD Reimb |
14,568.00 |
18,976.78 |
(4,408.78) |
-23.23% |
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Water Rescue |
850.00 |
750.00 |
100.00 |
13.33% |
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D.A.R.E. Program |
- |
3,850.66 |
(3,850.66) |
-100.00% |
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Animal Control Donations |
15,986.31 |
8,467.76 |
7,518.55 |
88.79% |
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Donations - Maplewood |
- |
10,000.00 |
(10,000.00) |
-100.00% |
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Miscellaneous |
5,645.03 |
2,853.06 |
2,791.97 |
97.86% |
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Insurance Reimbursements |
500.00 |
500.00 |
- |
0.00% |
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Worker's Compensation Refund |
- |
7,161.19 |
(7,161.19) |
-100.00% |
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Arboretum Maintenance Agreement |
31,112.99 |
- |
31,112.99 |
#DIV/0! |
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Police Services Reimbursements |
6,891.81 |
19,607.78 |
(12,715.97) |
-64.85% |
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Payroll Tax Collection Fees |
288,614.45 |
239,680.57 |
48,933.88 |
20.42% |
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Woodspoint Sale |
117,262.70 |
157,790.72 |
(40,528.02) |
-25.68% |
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Airport Parking Fines |
17,883.00 |
21,547.79 |
(3,664.79) |
-17.01% |
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Interest on Deposits |
402,849.72 |
1,183,922.14 |
(781,072.42) |
-65.97% |
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Interest - General Obligation Bond |
159,389.40 |
26,709.76 |
132,679.64 |
496.75% |
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Interest - Investments |
198,780.06 |
1,530.75 |
197,249.31 |
12885.80% |
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Interest on Matured C.D.'s |
47,822.89 |
- |
47,822.89 |
#DIV/0! |
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Adjustments to Prior Year Surplus |
11,579.66 |
545.52 |
11,034.14 |
2022.68% |
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Bond Proceeds |
- |
6,118,475.23 |
(6,118,475.23) |
-100.00% |
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Cash Transfer Out to Other Funds |
(4,656,883.00) |
(4,520,534.00) |
(136,349.00) |
3.02% |
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Cash Transfer In From Other Funds |
250,000.00 |
600,000.00 |
(350,000.00) |
-58.33% |
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TOTAL REVENUES: |
$ 26,035,478.01 |
$ 31,955,093.33 |
$ (5,919,615.32) |
-18.52% |
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EXPENDITURES: |
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Salaries - Elected Officials |
240,308.34 |
224,847.86 |
15,460.48 |
6.88% |
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Salaries - Statutory Appointments |
108,061.86 |
102,863.39 |
5,198.47 |
5.05% |
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Salaries - Office Staff |
3,707,232.04 |
6,059,115.95 |
(2,351,883.91) |
-38.82% |
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Overtime |
150,821.13 |
326,642.00 |
(175,820.87) |
-53.83% |
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Salaries - Temporary/Part-Time |
243,243.88 |
250,541.44 |
(7,297.56) |
-2.91% |
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KLEFPF Pay |
- |
177,908.10 |
(177,908.10) |
-100.00% |
|
Salaries - Election Tabulators |
425.00 |
550.00 |
(125.00) |
-22.73% |
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Other Per Diem & Fees |
27,875.00 |
30,000.00 |
(2,125.00) |
-7.08% |
|
Social Security |
445,416.45 |
621,071.66 |
(175,655.21) |
-28.28% |
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Retirement |
424,737.59 |
918,765.43 |
(494,027.84) |
-53.77% |
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Insurance |
2,184,153.18 |
1,618,493.23 |
565,659.95 |
34.95% |
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Unemployment |
14,606.23 |
14,203.28 |
402.95 |
2.84% |
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Workman's Compensation |
174,721.00 |
157,851.00 |
16,870.00 |
10.69% |
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Accounting Services |
23,726.12 |
22,435.19 |
1,290.93 |
5.75% |
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Advertising |
21,404.53 |
25,785.93 |
(4,381.40) |
-16.99% |
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Appeals Board Fees |
3,950.00 |
3,764.23 |
185.77 |
4.94% |
|
Audit Services |
11,377.20 |
28,478.65 |
(17,101.45) |
-60.05% |
|
Autopsies & Attendant Services |
13,075.00 |
8,610.00 |
4,465.00 |
51.86% |
|
Consultants |
34,212.98 |
43,195.74 |
(8,982.76) |
-20.80% |
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Contracted Construction - Buildings |
17,040.40 |
17,207.84 |
(167.44) |
-0.97% |
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Contracts with Government Agencies |
4,641,710.81 |
4,156,518.13 |
485,192.68 |
11.67% |
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Contract with Agencies - DJJ Grant |
475,404.70 |
446,784.30 |
28,620.40 |
6.41% |
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Computer Software Development |
84,327.35 |
145,849.61 |
(61,522.26) |
-42.18% |
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Evaluation and Testing |
33,648.95 |
46,984.80 |
(13,335.85) |
-28.38% |
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Fiscal Agent Charges |
19,426.40 |
1,908.20 |
17,518.20 |
918.05% |
|
Lease Payments |
56,138.24 |
48,342.47 |
7,795.77 |
16.13% |
|
Legal Fees |
103,225.85 |
81,596.26 |
21,629.59 |
26.51% |
|
Maintenance Agreements - General |
131,368.71 |
89,511.07 |
41,857.64 |
46.76% |
|
Medical Services |
7,868.55 |
7,322.00 |
546.55 |
7.46% |
|
Polling Places |
2,600.00 |
2,700.00 |
(100.00) |
-3.70% |
|
Program Support |
5,637,347.43 |
934,299.32 |
4,703,048.11 |
503.38% |
|
Program Support - Amigo Program |
2,225.00 |
1,675.00 |
550.00 |
32.84% |
|
Window Cleaning |
2,986.00 |
2,916.00 |
70.00 |
2.40% |
|
Elevator Maintenance |
6,793.28 |
37,084.32 |
(30,291.04) |
-81.68% |
|
Housing Assistance Payments |
13,905.66 |
12,493.92 |
1,411.74 |
11.30% |
|
Senior Citizens Indigent Funds |
13,503.08 |
16,426.88 |
(2,923.80) |
-17.80% |
|
Rentals |
31,827.49 |
33,141.78 |
(1,314.29) |
-3.97% |
|
Solid Waste |
27,994.28 |
22,857.78 |
5,136.50 |
22.47% |
|
Statutory Contributions |
175,800.00 |
175,800.00 |
- |
0.00% |
|
Contracted Services - Referees |
28,370.25 |
25,278.87 |
3,091.38 |
12.23% |
|
Contracted Services - Woodspoint |
- |
12,551.00 |
(12,551.00) |
-100.00% |
|
Other Contracted Services |
290,232.51 |
287,987.09 |
2,245.42 |
0.78% |
|
Dare Program |
- |
21,308.62 |
(21,308.62) |
-100.00% |
|
Animal Food and Supplies |
6,436.16 |
2,554.49 |
3,881.67 |
151.95% |
|
Building Maintenance Supplies |
34,718.22 |
43,222.20 |
(8,503.98) |
-19.68% |
|
Custodial Supplies |
25,527.78 |
25,249.69 |
278.09 |
1.10% |
|
Data Processing Supplies |
15,341.73 |
11,766.32 |
3,575.41 |
30.39% |
|
DES Supplies and Materials |
17,007.84 |
- |
17,007.84 |
#DIV/0! |
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Fertilizer, Seed, Chemicals, Etc. |
7,423.75 |
6,131.68 |
1,292.07 |
21.07% |
|
Food |
20,821.24 |
21,692.38 |
(871.14) |
-4.02% |
|
Fuel |
57,543.40 |
166,839.32 |
(109,295.92) |
-65.51% |
|
General Construction Materials |
68,648.68 |
98,227.20 |
(29,578.52) |
-30.11% |
|
Law Enforcement Supplies |
- |
37,974.02 |
(37,974.02) |
-100.00% |
|
Machinery and Equipment |
34,009.93 |
38,743.87 |
(4,733.94) |
-12.22% |
|
Office Materials and Supplies |
39,262.92 |
54,173.87 |
(14,910.95) |
-27.52% |
|
Paint |
4,314.89 |
2,805.85 |
1,509.04 |
53.78% |
|
Periodicals |
4,723.80 |
3,661.99 |
1,061.81 |
29.00% |
|
Personal Hygiene/Children Supplies |
6,547.63 |
11,174.38 |
(4,626.75) |
-41.40% |
|
Petroleum Products |
246.57 |
866.86 |
(620.29) |
-71.56% |
|
Plumbing Supplies |
9,887.34 |
8,272.82 |
1,614.52 |
19.52% |
|
Recreation Supplies & Equipment |
13,331.46 |
10,538.09 |
2,793.37 |
26.51% |
|
Tools |
10,844.45 |
9,342.15 |
1,502.30 |
16.08% |
|
Uniforms |
32,078.27 |
91,795.42 |
(59,717.15) |
-65.05% |
|
Contributions |
256,697.97 |
185,209.00 |
71,488.97 |
38.60% |
|
Dog Tag Fees |
4,442.25 |
3,707.25 |
735.00 |
19.83% |
|
Electrical Repairs and Supplies |
18,346.29 |
24,354.05 |
(6,007.76) |
-24.67% |
|
General Welfare |
3,500.00 |
3,500.00 |
- |
0.00% |
|
Heating and Air Conditioning |
34,428.71 |
21,022.23 |
13,406.48 |
63.77% |
|
Bond and Liability Insurance - KACO |
410,892.85 |
393,271.66 |
17,621.19 |
4.48% |
|
Insurance Claims |
7,932.75 |
19,517.96 |
(11,585.21) |
-59.36% |
|
Employee Incentive Awards |
883.36 |
2,844.48 |
(1,961.12) |
-68.94% |
|
Special Projects |
46,208.43 |
14,579.30 |
31,629.13 |
216.95% |
|
Medical Services |
411.09 |
32.49 |
378.60 |
1165.28% |
|
Medical Supplies and Services |
3,610.60 |
6,427.99 |
(2,817.39) |
-43.83% |
|
Memberships |
22,552.14 |
23,399.17 |
(847.03) |
-3.62% |
|
Pharmaceuticals |
22,499.31 |
14,700.39 |
7,798.92 |
53.05% |
|
Postage |
68,424.21 |
70,886.58 |
(2,462.37) |
-3.47% |
|
Printing, Stationery, Forms, Etc. |
43,135.32 |
89,812.46 |
(46,677.14) |
-51.97% |
|
Reimbursements - Boat Patrol |
6,152.04 |
4,850.00 |
1,302.04 |
26.85% |
|
Tuition Reimbursement |
4,198.95 |
8,983.31 |
(4,784.36) |
-53.26% |
|
Registrations, Conferences, Training |
105,853.18 |
144,538.00 |
(38,684.82) |
-26.76% |
|
Training |
8,669.51 |
4,917.07 |
3,752.44 |
76.31% |
|
Utilities - General |
476,871.35 |
483,541.30 |
(6,669.95) |
-1.38% |
|
Utilities - Restricted Custody |
36,689.92 |
38,387.36 |
(1,697.44) |
-4.42% |
|
Maintenance and Repairs - General |
96,836.93 |
174,262.07 |
(77,425.14) |
-44.43% |
|
Educational Program |
1,019.75 |
562.50 |
457.25 |
81.29% |
|
Dept for Juvenile Justice Grant Exp |
12,912.71 |
6,353.86 |
6,558.85 |
103.23% |
|
Grant Expense Reimbursement |
11,197.25 |
13,507.51 |
(2,310.26) |
-17.10% |
|
Principal on Bonds |
1,125,000.00 |
1,295,000.00 |
(170,000.00) |
-13.13% |
|
Principal on Leases |
71,000.00 |
98,709.13 |
(27,709.13) |
-28.07% |
|
Interest on Bonds |
624,242.17 |
454,709.16 |
169,533.01 |
37.28% |
|
Interest on Leases |
21,794.09 |
33,101.55 |
(11,307.46) |
-34.16% |
|
Communication Equipment |
73,228.64 |
129,325.59 |
(56,096.95) |
-43.38% |
|
Data Processing Equipment |
107,726.78 |
116,712.37 |
(8,985.59) |
-7.70% |
|
Furniture and Fixtures |
3,652.94 |
15,101.79 |
(11,448.85) |
-75.81% |
|
Heating & Air Conditioning Equip |
7,388.91 |
32,482.37 |
(25,093.46) |
-77.25% |
|
Land-Public Safety Center |
575,719.56 |
- |
575,719.56 |
#DIV/0! |
|
Land - Park Development |
184,018.36 |
- |
184,018.36 |
#DIV/0! |
|
Law Enforcement Equipment |
- |
104,490.14 |
(104,490.14) |
-100.00% |
|
Donaldson Road Sewer Project |
32,825.28 |
- |
32,825.28 |
#DIV/0! |
|
Boone Aire Road Sewer Project |
150,000.00 |
- |
150,000.00 |
#DIV/0! |
|
Hebron-Hart Drive Sewer Project |
- |
30,000.00 |
(30,000.00) |
-100.00% |
|
Hebron-Burlington Sewer Project |
- |
383,950.94 |
(383,950.94) |
-100.00% |
|
State Funded Sewer Project |
- |
- |
- |
#DIV/0! |
|
Scattered Sewer Assessment Project |
- |
900,665.96 |
(900,665.96) |
-100.00% |
|
Other Sewer Projects |
51,500.00 |
- |
51,500.00 |
#DIV/0! |
|
Maintenance Equipment |
2,596.71 |
6,426.09 |
(3,829.38) |
-59.59% |
|
Motor Vehicles |
625,005.55 |
537,578.50 |
87,427.05 |
16.26% |
|
Office Equipment |
18,060.08 |
11,758.31 |
6,301.77 |
53.59% |
|
Florence - Hopeful Road Connector |
121,792.00 |
- |
121,792.00 |
#DIV/0! |
|
Northbend Road Project |
- |
1,000,000.00 |
(1,000,000.00) |
-100.00% |
|
Mall Road Master Plan |
65,000.00 |
- |
65,000.00 |
#DIV/0! |
|
Kentucky 20 & 212 Project |
- |
322,091.01 |
(322,091.01) |
-100.00% |
|
Conrad Lane Expansion |
674.40 |
- |
674.40 |
#DIV/0! |
|
Industrial Road Area Improvements |
17,800.00 |
- |
17,800.00 |
#DIV/0! |
|
Other Equipment |
103,263.39 |
107,856.70 |
(4,593.31) |
-4.26% |
|
Building Projects - New Courts Bldg |
- |
607,557.30 |
(607,557.30) |
-100.00% |
|
Other Capital Outlay |
695,771.10 |
315,561.93 |
380,209.17 | |