Boone County Fiscal Court

Annual Financial Report

As of June 30, 2002

Comparison

FY02

FY01

Current to Prior

Percent

General Fund

REVENUES:

Real Property Taxes

4,995,883.12

4,800,744.45

195,138.67

4.06%

Tangible Personal Property Taxes

1,848,567.23

2,296,140.80

(447,573.57)

-19.49%

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%

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%

Franchise Taxes-Real Property

204,546.25

149,036.65

55,509.60

37.25%

Franchise Taxes-Tangible Property

897,126.30

294,609.28

602,517.02

204.51%

Payroll Taxes

12,814,088.98

12,001,839.60

812,249.38

6.77%

Deed Transfer Taxes

625,830.58

617,443.02

8,387.56

1.36%

Net Profit Taxes

440,042.13

424,523.01

15,519.12

3.66%

Other in Lieu Payments

48,488.37

-

48,488.37

#DIV/0!

Excess Fees - County Attorney

-

63.71

(63.71)

-100.00%

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%

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%

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%

Cable TV Franchise Fees

257,771.40

223,654.41

34,116.99

15.25%

Omitted Tangible Personal Taxes

298,142.32

273,838.07

24,304.25

8.88%

Federal Grants

2,605.49

10,000.00

(7,394.51)

-73.95%

Federal Grants- Heritage Council

9,000.00

8,000.00

1,000.00

12.50%

FEMA - Hazard Mitigation

-

10,337.56

(10,337.56)

-100.00%

Bullet Proof Vest Partnership Grant

-

6,606.50

(6,606.50)

-100.00%

Emergency Shelter Grant

10,000.00

10,000.00

-

0.00%

Dept for Juvenile Justice Grant

546,405.44

468,802.19

77,603.25

16.55%

Traffic Grant - Boone Co Police

23,958.99

9,499.72

14,459.27

152.21%

Inter-Co Motor Vehicle Taxes

79,053.59

128,770.11

(49,716.52)

-38.61%

Transport of Non-Public School

433,545.98

475,609.80

(42,063.82)

-8.84%

State Grants

-

1,250.00

(1,250.00)

-100.00%

Fire District Grants-Senate Bill 66

6,269.57

33,608.20

(27,338.63)

-81.35%

Area Development Funds

35,456.00

113,146.00

(77,690.00)

-68.66%

State Grant - House Bill 502

500,000.00

-

500,000.00

#DIV/0!

FEMA Grant - State Portion

-

810.24

(810.24)

-100.00%

LIFT Grant - NKY Visitors Bureau

31,930.01

-

31,930.01

#DIV/0!

Transportation Cabinet Projects

19,326.72

153,906.72

(134,580.00)

-87.44%

Election Expenses Reimbursement

-

28,860.00

(28,860.00)

-100.00%

Board of Assessment Appeals

500.00

550.00

(50.00)

-9.09%

Legal Process Fee

428.88

425.88

3.00

0.70%

Dog License Refund

1,459.30

1,538.00

(78.70)

-5.12%

Net Court Revenue

26,209.00

26,209.00

-

0.00%

Sheriff's Bond Refund

-

395.85

(395.85)

-100.00%

Courthouse Rentals - A.O.C.

136,372.16

132,016.91

4,355.25

3.30%

Contracts with Counties/Cities

30,000.00

30,000.00

-

0.00%

Police Incentive Pay - KLEFPF

17,722.48

206,501.02

(188,778.54)

-91.42%

D.E.S. Reimbursements

43,766.60

44,386.39

(619.79)

-1.40%

MH/MR Tax Fund for Human Services

50,000.00

50,000.00

-

0.00%

Union Ambulance Payroll Payments

-

14,426.28

(14,426.28)

-100.00%

Union Fire Dept Payroll Payments

-

19,677.66

(19,677.66)

-100.00%

CHR Per Diem - Maplewood

690,248.74

652,807.57

37,441.17

5.74%

Sheriff Loan Repayment

580,000.00

534,600.00

45,400.00

8.49%

Telephone Reimbursement - A.O.C.

35,100.00

31,320.00

3,780.00

12.07%

Juvenile Housing Per Diem

75,280.00

59,640.00

15,640.00

26.22%

Landfill User Fees

-

167,729.69

(167,729.69)

-100.00%

Parks and Recreation Fees

75,524.80

66,099.68

9,425.12

14.26%

Animal Control - Sales & License

76,140.00

55,854.28

20,285.72

36.32%

Spay/Neuter Program

200.00

1,182.00

(982.00)

-83.08%

Data Processing Services

17,780.88

15,633.23

2,147.65

13.74%

Home Incarceration Fees

923.00

498.00

425.00

85.34%

Postage Reimbursement

24,450.24

27,306.59

(2,856.35)

-10.46%

D.E.S. Clean Up Fees

10,888.20

31,174.67

(20,286.47)

-65.07%

City of Union Agreement

1,202.00

1,301.00

(99.00)

-7.61%

Vending Machine Commission

2,313.70

3,019.82

(706.12)

-23.38%

Telephone Commission

100.02

216.72

(116.70)

-53.85%

Surplus Property Sales

40,868.70

21,101.47

19,767.23

93.68%

Union Fire Department - Hamilton

15,000.00

15,000.00

-

0.00%

Court Designated Workers Lease

9,630.00

9,630.00

-

0.00%

Community Action Commission (CAC)

3,804.00

3,804.00

-

0.00%

Child Support Office Rent

13,160.16

10,159.68

3,000.48

29.53%

Northern KY Health District bond py

50,025.00

-

50,025.00

#DIV/0!

Louis G. Freeman Company

-

8,882.00

(8,882.00)

-100.00%

Assisted Housing Lease

13,011.25

13,011.25

-

0.00%

Walton Fire Department

29,385.00

24,822.50

4,562.50

18.38%

Pt. Pleasant Fire Department

61,778.04

70,158.62

(8,380.58)

-11.95%

NK Transit

-

35,053.85

(35,053.85)

-100.00%

Probation and Parole - Rent

5,640.00

5,640.00

-

0.00%

SCNK - Woodspoint Senior Center

10,000.00

10,000.00

-

0.00%

Recycling - White Goods

-

658.95

(658.95)

-100.00%

Insurance Proceeds

612.50

25,640.80

(25,028.30)

-97.61%

Reimbursements

12,902.33

25,130.89

(12,228.56)

-48.66%

Transportation Projects - Business

(69,441.39)

149,100.00

(218,541.39)

-146.57%

Amigo Program

6,250.00

3,075.00

3,175.00

103.25%

Senior Plus Funds - NKADD Reimb

14,568.00

18,976.78

(4,408.78)

-23.23%

Water Rescue

850.00

750.00

100.00

13.33%

D.A.R.E. Program

-

3,850.66

(3,850.66)

-100.00%

Animal Control Donations

15,986.31

8,467.76

7,518.55

88.79%

Donations - Maplewood

-

10,000.00

(10,000.00)

-100.00%

Miscellaneous

5,645.03

2,853.06

2,791.97

97.86%

Insurance Reimbursements

500.00

500.00

-

0.00%

Worker's Compensation Refund

-

7,161.19

(7,161.19)

-100.00%

Arboretum Maintenance Agreement

31,112.99

-

31,112.99

#DIV/0!

Police Services Reimbursements

6,891.81

19,607.78

(12,715.97)

-64.85%

Payroll Tax Collection Fees

288,614.45

239,680.57

48,933.88

20.42%

Woodspoint Sale

117,262.70

157,790.72

(40,528.02)

-25.68%

Airport Parking Fines

17,883.00

21,547.79

(3,664.79)

-17.01%

Interest on Deposits

402,849.72

1,183,922.14

(781,072.42)

-65.97%

Interest - General Obligation Bond

159,389.40

26,709.76

132,679.64

496.75%

Interest - Investments

198,780.06

1,530.75

197,249.31

12885.80%

Interest on Matured C.D.'s

47,822.89

-

47,822.89

#DIV/0!

Adjustments to Prior Year Surplus

11,579.66

545.52

11,034.14

2022.68%

Bond Proceeds

-

6,118,475.23

(6,118,475.23)

-100.00%

Cash Transfer Out to Other Funds

(4,656,883.00)

(4,520,534.00)

(136,349.00)

3.02%

Cash Transfer In From Other Funds

250,000.00

600,000.00

(350,000.00)

-58.33%

TOTAL REVENUES:

$ 26,035,478.01

$ 31,955,093.33

$ (5,919,615.32)

-18.52%

EXPENDITURES:

Salaries - Elected Officials

240,308.34

224,847.86

15,460.48

6.88%

Salaries - Statutory Appointments

108,061.86

102,863.39

5,198.47

5.05%

Salaries - Office Staff

3,707,232.04

6,059,115.95

(2,351,883.91)

-38.82%

Overtime

150,821.13

326,642.00

(175,820.87)

-53.83%

Salaries - Temporary/Part-Time

243,243.88

250,541.44

(7,297.56)

-2.91%

KLEFPF Pay

-

177,908.10

(177,908.10)

-100.00%

Salaries - Election Tabulators

425.00

550.00

(125.00)

-22.73%

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%

Retirement

424,737.59

918,765.43

(494,027.84)

-53.77%

Insurance

2,184,153.18

1,618,493.23

565,659.95

34.95%

Unemployment

14,606.23

14,203.28

402.95

2.84%

Workman's Compensation

174,721.00

157,851.00

16,870.00

10.69%

Accounting Services

23,726.12

22,435.19

1,290.93

5.75%

Advertising

21,404.53

25,785.93

(4,381.40)

-16.99%

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%

Contracted Construction - Buildings

17,040.40

17,207.84

(167.44)

-0.97%

Contracts with Government Agencies

4,641,710.81

4,156,518.13

485,192.68

11.67%

Contract with Agencies - DJJ Grant

475,404.70

446,784.30

28,620.40

6.41%

Computer Software Development

84,327.35

145,849.61

(61,522.26)

-42.18%

Evaluation and Testing

33,648.95

46,984.80

(13,335.85)

-28.38%

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!

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

120.49%

South Fork Park - Florence

100,000.00

-

100,000.00

#DIV/0!

Building and Construction

77,430.00

18,952.00

58,478.00

308.56%

Economic Assistance Program

-

269,000.00

(269,000.00)

-100.00%

Bldg Projects - Public Safety Ctr

1,053,174.69

-

1,053,174.69

#DIV/0!

Water Projects

144,059.08

346,399.24

(202,340.16)

-58.41%

Program Support

10,749.00

7,199.00

3,550.00

49.31%

TOTAL EXPENDITURES:

$ 27,809,648.13

$ 26,806,498.01

$ 1,003,150.12

3.74%

Increase/Decrease in Net Assets

$ (1,774,170.12)

$ 482,559.38

$ (2,256,729.50)

Increase in Net Assets due to Bond Proceeds

$ -

$ 4,666,035.94

$ (4,666,035.94)

Net Assets at Beginning of Year

$ 20,192,571.56

$ 19,710,012.18

$ 482,559.38

Net Assets at Beginning - GO Bond

$ 4,666,035.94

$ 4,666,035.94

Net Assets at End of Year

$ 23,084,437.38

$ 24,858,607.50

$ (1,774,170.12)

Public Works

REVENUES:

Other Inspection Fees (Sidewalks)

182,572.75

105,292.64

77,280.11

73.40%

Transportation Cabinet Projects

174,087.12

-

174,087.12

#DIV/0!

Truck License Distribution

174,755.26

195,461.92

(20,706.66)

-10.59%

Vehicle Operation License Refunds

9,091.75

8,677.75

414.00

4.77%

County Road Aid

627,970.00

614,163.00

13,807.00

2.25%

County Road Aid - Emergency Funds

1,188.00

-

1,188.00

#DIV/0!

Municipal Road Aid

245,569.00

268,569.00

(23,000.00)

-8.56%

Landfill User Fees

125,823.52

-

125,823.52

#DIV/0!

Surplus Property Sales

31,244.00

20,340.00

10,904.00

53.61%

Road Material Sales & Service

35,731.18

30,530.23

5,200.95

17.04%

Vehicle Maintenance Sales

229,987.45

159,479.83

70,507.62

44.21%

Recycling - White Goods

509.30

233.80

275.50

117.84%

Reimbursements

13,116.44

3,128.76

9,987.68

319.22%

Bond Money Reimbursement

41,192.63

98,928.40

(57,735.77)

-58.36%

Miscellaneous

-

1,162.85

(1,162.85)

-100.00%

Interest on Deposits

20,263.55

32,708.17

(12,444.62)

-38.05%

Interest - Tax Anticipation Note

26,208.00

91,699.58

(65,491.58)

-71.42%

Cash Transfer In From Other Funds

4,006,883.00

3,850,534.00

156,349.00

4.06%

Borrowed Money - Short Term (TAN)

1,365,000.00

1,320,000.00

45,000.00

3.41%

TOTAL REVENUES:

$ 7,311,192.95

$ 6,800,909.93

$ 510,283.02

7.50%

EXPENDITURES:

Salaries - Statutory Appointments

72,656.48

68,720.58

3,935.90

5.73%

Salaries - Office Staff

1,419,944.28

1,328,385.00

91,559.28

6.89%

Overtime

316,932.87

265,196.73

51,736.14

19.51%

Contracted Services - Highways

1,841,890.50

1,838,816.83

3,073.67

0.17%

Contracted Services - Bridges

7,116.39

-

7,116.39

#DIV/0!

Contracted Services - Sewers

182,573.39

89,123.98

93,449.41

104.85%

Computer Software Development

-

50,969.95

(50,969.95)

-100.00%

Engineering Services

95,537.29

59,295.32

36,241.97

61.12%

Maintenance Agreements - General

4,223.53

2,608.94

1,614.59

61.89%

Maint and Repair Services - Vehicle

70,917.94

63,183.41

7,734.53

12.24%

Program Support

67,272.00

35,436.50

31,835.50

89.84%

Rentals

28,241.11

12,323.01

15,918.10

129.17%

Solid Waste

90,227.36

80,340.84

9,886.52

12.31%

Other Contracted Services

1,835.95

2,177.42

(341.47)

-15.68%

Asphalt

926.14

27,963.12

(27,036.98)

-96.69%

Building Maintenance Supplies

3,432.45

2,301.49

1,130.96

49.14%

Concrete

58,874.34

42,046.85

16,827.49

40.02%

Crushed Stone and Gravel

59,078.20

52,795.05

6,283.15

11.90%

Fuel

621.78

34,715.78

(34,094.00)

-98.21%

General Construction Materials

23,973.69

16,676.16

7,297.53

43.76%

Storm Sewer Materials

49,007.64

41,475.56

7,532.08

18.16%

Motor Vehicle Parts

298,412.37

203,891.66

94,520.71

46.36%

Office Materials and Supplies

6,417.76

5,426.14

991.62

18.27%

Road Materials

2,379.35

1,054.74

1,324.61

125.59%

Petroleum Products

9,208.36

8,276.71

931.65

11.26%

Pipe

49,130.41

38,524.23

10,606.18

27.53%

Signs

71,808.10

55,788.65

16,019.45

28.71%

Salt

77,094.82

113,599.89

(36,505.07)

-32.13%

Tools

14,692.53

11,996.32

2,696.21

22.48%

Tires and Tubes

35,817.89

29,632.92

6,184.97

20.87%

Uniforms

21,791.65

20,380.25

1,411.40

6.93%

Memberships

3,086.02

2,944.02

142.00

4.82%

Printing, Stationery, Forms, Etc.

382.10

1,668.45

(1,286.35)

-77.10%

Registrations, Conferences, Trainin

19,032.11

16,035.85

2,996.26

18.68%

Utilities - General

37,238.85

35,495.87

1,742.98

4.91%

Safety Equipment

16,369.63

20,654.31

(4,284.68)

-20.74%

Principal on Bonds

-

21,560.00

(21,560.00)

-100.00%

Principal on Notes

1,365,000.00

1,320,000.00

45,000.00

3.41%

Interest on Bonds

15,902.25

69,667.77

(53,765.52)

-77.17%

Communication Equipment

19,793.71

1,449.00

18,344.71

1266.03%

Furniture and Fixtures

583.13

13,617.94

(13,034.81)

-95.72%

Highway Equipment

191,657.59

179,920.45

11,737.14

6.52%

Motor Vehicles

-

128,355.00

(128,355.00)

-100.00%

Office Equipment

-

9,317.99

(9,317.99)

-100.00%

Other Equipment

22,131.87

3,381.59

18,750.28

554.48%

Building and Construction

1,718.75

41,586.76

(39,868.01)

-95.87%

TOTAL EXPENDITURES:

$ 6,674,932.58

$ 6,468,779.03

$ 206,153.55

3.19%

Increase/Decrease in Net Assets

$ 636,260.37

$ 332,130.90

$ 304,129.47

Net Assets at Beginning of Year

$ 574,271.28

$ 242,140.38

$ 332,130.90

Net Assets at End of Year

$ 1,210,531.65

$ 574,271.28

$ 636,260.37

Jail Fund

REVENUES:

Federal Prisoners

361,834.66

341,307.00

20,527.66

6.01%

State Fees

176,057.58

163,989.72

12,067.86

7.36%

Medical Fees from State

64,573.39

67,830.77

(3,257.38)

-4.80%

District Court Fees

70,905.05

95,524.65

(24,619.60)

-25.77%

Contracts with Counties/Cities

-

1,930.77

(1,930.77)

-100.00%

State Prisoners

715,477.83

677,385.05

38,092.78

5.62%

DUI Service Fees

23,734.06

23,527.25

206.81

0.88%

MH/MR Tax Fund for Human Services

14,083.00

13,000.00

1,083.00

8.33%

Work Release

48,571.36

88,626.85

(40,055.49)

-45.20%

Jail Weekend Fees

80.00

8,450.00

(8,370.00)

-99.05%

Home Incarceration Fees

1,280.00

1,540.23

(260.23)

-16.90%

Jail Processing Fee- SB 332

65,148.84

53,879.15

11,269.69

20.92%

Jail Medical Fee - SB 332

8,845.72

6,229.20

2,616.52

42.00%

Jail Housing Fee - SB 332

76,690.50

38,786.03

37,904.47

97.73%

Digital Fingerprinting Services

54,158.00

49,992.00

4,166.00

8.33%

Telephone Commission

54,675.00

64,067.88

(9,392.88)

-14.66%

Reimbursements

155.27

356.84

(201.57)

-56.49%

Miscellaneous

2,034.30

2,091.61

(57.31)

-2.74%

Interest on Deposits

2,511.35

5,804.13

(3,292.78)

-56.73%

Adjustments to Prior Year Surplus

-

157.95

(157.95)

-100.00%

Cash Transfer In From Other Funds

350,000.00

70,000.00

280,000.00

400.00%

TOTAL REVENUES:

$ 2,090,815.91

$ 1,774,477.08

$ 316,338.83

EXPENDITURES:

Salaries - Elected Officials

82,533.24

78,761.84

3,771.40

4.79%

Salaries - Office Staff

809,429.70

780,227.04

29,202.66

3.74%

Overtime

17,475.81

18,332.98

(857.17)

-4.68%

Salaries - Temporary/Part-Time

179,850.00

176,565.95

3,284.05

1.86%

Social Security

76,727.22

74,403.99

2,323.23

3.12%

Retirement

147,815.74

149,071.79

(1,256.05)

-0.84%

Insurance

193,440.99

175,243.65

18,197.34

10.38%

Rentals

3,649.43

3,377.40

272.03

8.05%

Other Contracted Services

24,422.00

15,137.95

9,284.05

61.33%

Building Maintenance Supplies

56,160.88

47,169.84

8,991.04

19.06%

Food

232,987.21

223,862.88

9,124.33

4.08%

Linens

4,313.95

9,440.43

(5,126.48)

-54.30%

Office Materials and Supplies

14,338.97

12,588.54

1,750.43

13.90%

Prisoners' Clothing

6,517.06

4,165.97

2,351.09

56.44%

Uniforms

14,692.82

17,801.73

(3,108.91)

-17.46%

Dental Services

12,358.00

5,042.00

7,316.00

145.10%

Medical Supplies and Services

159,509.86

120,717.40

38,792.46

32.13%

Memberships

3,491.75

2,586.51

905.24

35.00%

Printing, Stationery, Forms, Etc.

1,999.60

3,799.95

(1,800.35)

-47.38%

Registrations, Conferences, Trainin

9,768.50

8,903.39

865.11

9.72%

Maintenance and Repairs - General

14,236.06

11,641.74

2,594.32

22.28%

Data Processing Equipment

-

20,867.77

(20,867.77)

-100.00%

Other Equipment

523.34

9,425.00

(8,901.66)

-94.45%

TOTAL EXPENDITURES:

$ 2,066,242.13

$ 1,969,135.74

$ 97,106.39

Increase/Decrease in Net Assets

$ 24,573.78

$ (194,658.66)

$ 219,232.44

Net Assets at Beginning of Year

$ 54,574.12

$ 249,232.78

$ (194,658.66)

Net Assets at End of Year

$ 79,147.90

$ 54,574.12

$ 24,573.78

Local Government Economic Assistance Fund

REVENUES:

Coal Road Impact Fees

26,076.23

20,200.31

5,875.92

29.09%

Mineral Severence Tax

90,025.78

118,344.44

(28,318.66)

-23.93%

Interest on Deposits

4,379.75

7,455.59

(3,075.84)

-41.26%

TOTAL REVENUES:

$ 120,481.76

$ 146,000.34

$ (25,518.58)

-17.48%

EXPENDITURES:

Asphalt

44,667.02

25,002.90

19,664.12

78.65%

Fuel

75,649.10

38,332.04

37,317.06

97.35%

TOTAL EXPENDITURES:

$ 120,316.12

$ 63,334.94

$ 56,981.18

Increase/Decrease in Net Assets

$ 165.64

$ 82,665.40

$ (82,499.76)