COG Comprehensive Annual Financial Report
-9- Exhibit A-5
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2018
OTHER
TOTAL
DEBT
GOVERNMENTAL
GOVERNMENTAL
GENERAL
SERVICE
FUNDS
FUNDS
Revenues: Taxes
$
213,490,820 32,124,997 4,192,073 1,756,927 18,516,923
$
$
8,411,031 22,446,313
$
221,901,851 54,571,310 4,192,073 1,756,927 25,997,545
Intergovernmental Licenses and Permits Fines and Forfeitures
Charges for Current Services
7,480,622
Investment Income
1,809,278 (590,629) 1,218,649
281,265
2,090,543 (590,629) 1,499,914
Net Increase (Decrease) in the Fair Value of Investments
Total Investment Income
281,265
Miscellaneous
4,217,246
156,694
969,112
5,343,052
Total Revenues
274,298,986
1,375,343
39,588,343
315,262,672
Expenditures: Current:
General Government
21,671,064 127,863,001 10,174,583 15,545,669 35,224,790 28,053,440
190,249
353,863
22,215,176 135,423,790 34,755,257 16,281,928 35,224,790 35,441,614 7,490,605 6,894,254 2,174,038 101,411
Public Safety Transportation
7,560,789 24,580,674
Environmental Services
101,411 736,259
Engineering and Building Maintenance
Field Operations
Culture and Recreation
7,388,174 7,332,846 6,295,334
Neighborhood Development
157,759 598,920
Economic Opportunity Intergovernmental Debt Service: Principal Retirement
2,174,038
13,902,666 6,550,949
935,000
14,837,666 7,958,166
Interest, Fees on Long-Term Debt
1,407,217
Total Expenditures
241,463,264
20,643,864
56,691,567
318,798,695
Excess of Revenues Over (Under) Expenditures
32,835,722
(19,268,521)
(17,103,224)
(3,536,023)
Other Financing Sources (Uses): Debt Issuances: General Obligation BANs Issued Limited Obligation BAN Issued
32,124,607 2,360,900
32,124,607 2,360,900
Premium on Debt
41,668
41,668
Transfers In Transfers Out
6,419,000
25,920,000
4,635,598
36,974,598 (51,791,232)
(11,638,487)
(40,152,745)
Total Other Financing Sources (Uses)
(33,733,745)
25,961,668
27,482,618
19,710,541
Net Change in Fund Balances
(898,023)
6,693,147
10,379,394
16,174,518
Fund Balances - July 1
69,597,893
16,487,675
58,145,568
144,231,136
Fund Balances - June 30
$
68,699,870
$
23,180,822
$
68,524,962
$
160,405,654
The notes to the financial statements are an integral part of this statement.
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