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