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Financial Report City of Ashland Summary of Cash and Investments June 30, 2004 Increase(Decrease ) Balance Balance Difference Held Bv: Current Quarter June 30, 2004 June 30, 2003 (2004 - 2003) General Fund $ (578,830) $ 2,030,955 $ 2,061,857 $ (30,902) Community Block Grant Fund (11,208) 36,507 (76,314) 112,821 Street Fund (153,135) 1,339,218 2,822,223 (1,483,005) Airport Fund (78,395) 315,976 37,413 278,563 Capital Improvements Fund 28,380 332,021 339,850 (7,829) Debt Service Fund (165,713) 413,079 261,410 151,669 Water Fund 67,760 4,935,570 4,518,276 417,294 Wastewater Fund (686,906) 1,159,713 1,787,408 (627,695) EJedric Fund 502,655 1,026,371 871,222 155,149 Telecommunications Fund (41,421) 6,848 433,262 (426,414) Central SeIvices Fund 97,175 1,079,123 1,272,302 (193,179) Insurance SeIvices Fund 61,925 1,343,082 851,640 491,442 Equipment Fund 126,550 1,244,420 1,259,391 (14,971) Cemetery Trust Fund 1,492 685,724 679,657 6,067 (829,671) 15,948,607 17,119,597 (1,170,990) Ski Ashland Agency Fund (8,339) 492,891 228,249 264,642 Parks & Reaeation Agency I~und (1,028,826) 2,067,214 2,293,670 (226,456) (1,037,165) 2,560,105 2,521,919 38,186 T ofal Cash Distribution $ (1,866,836) $ 18,508,712 $ 19,641,516 $ (1,132,804) Manner of Investment Petty Cash $ $ 1,910 $ 1,710 $ 200 General Banking Accounts 598,148 1,132,161 641,420 490,741 Local Government Inv. Pool (5,664,984) 10,727,418 12,469,822 (1,742,404) City Investments 3,200,000 6,647,223 6,528,564 118,659 T ofal Cash and Investments $ (1,866,836) $ 18,508,712 $ 19,641,516 $ (1,132,804) Distribution of Dollars Ski Ashland, Parks All Other (General and Recreation Funds Government) 14% 28% Central Services, Insurance and Equipment Funds 20% ~ s....._......_.... 200:~ PllIIllonal12,FinInciII R.part.... fit FY 2004 1r'2Ot'2OO4. '1:40 A&.l City of Ashland Combined Statement of Financial Position City Wide For the twelve months ended June 30, 2004 1120I2OO4 0 t 1:40 AM WInInct\lcdg\Flnn:lll ~ 2OO2\StMIment of 0per1llonlof12.FInancIaI Report JlN of FY 2004 2 City of Ashland Schedule of Revenues By Fund For the twelve months ended June 30, 2004 Fiscal Year Fiscal Year 2004 Year- To- Fiscal Year 2003 Year-To- REVENUES BY FUND Date Actuals 2004 Adopted % Balance Date Actuals City General Fund $ 11,309,659 $ 11,962,393 94.54% $ (652,734) $ 10,774,761 Community Block Grant Fund 801,580 856,815 93.55% (55,235) 85,245 Street Fund 3,982,303 4,347,900 91.59% (365,597) 5,515,780 Airport Fund 4n,001 830,600 57.43% (353,599) 213,049 Capitallmproveml~nts Fund 937,849 1,274,600 73.58% (336,751) 2,274,976 Debt Service Fund 1,069A10 1,098,900 97.3~k (29,490) 964,842 Water Fund 6,708A84 6,945,800 96.58% (237,316) 8,831,831 Wastewater Fund 8,016,152 8,289,000 96.71% (272,848) 6,356,909 Electric Fund 11,824,023 11,768AOO 100.47% 55,623 11,096,727 Telecommunications Fund 9,277,631 9,375,000 98.96% (97,369) 7,879,621 Central Services Fund 4,608,018 5,035,600 91.51% (427,582) 4,852,761 Insurance Services Fund 1,589,015 771,000 206.10% 818,015 654,253 Equipment Fund 1A02,177 1,545,200 90.74% (143,023) 1,868,075 Cemetery Trust Fund 12,961 29,500 43.94% (16,539) 618,431 Total City CompClnents 62,016,263 64,130,708 96.70% (2,114,445) 61,987,261 Parks and Recreation Component Parks and Recreation Fund 4,079,597 4,024,228 101.38% 55,369 3,996,102 Ashland Youth AcUvities Levy Fund 2,012,902 1,957,200 102.85% 55,702 1,888A71 Parks Capital Imp Fund 165,604 172,000 96.28% (6,396) 166,838 Total Parks Components 6,258,103 6,153,428 101.70% 104,675 6,051,411 Total City $ 68,274,366 $ 70,284,136 97.14% $ (2,009,770) $ 68,038,672 MnanceIacctgIFNIiclaI StMementslfhancials 2OO2Ifund Revenuesof12.FinanclaI Report June of FY 2004 8I2Ot'2OO4 @ 11:40 M' 3 City of Ashland Schedule of Budgetary Compliance Per Resolution #2004-:26 For the twelve months ended June 3D, 2004 Fiscal Year 2004 Year-To- Fiscal Year Percent Date Actuals 2004 AdQpted Used Balance GENERAL FUND Administrative Services $ 93,781 $ 97,000 96.68% $ 3,219 Administrative Services - Municipal Court 285,646 296,000 96.50% 10,354 Administrative Services - Senior Program 116,178 119,135 97.52% 2,957 Finance - Social Services Grants 118,669 132,400 89.63% 13,731 Finance - Economic & Cultural Grants 406,800 436,900 93.11 % 30,100 Finance - Miscellaneous 3,746 25,660 14.60% 21,914 Finance - Band 43,418 56,750 76.51% 13,332 Police Department 4,078,476 4,284,470 95.19% 205,994 Fire and Rescue Department 4,118,824 4,500,404 91.52% 381,580 Public Works - Cemetery Division 273,479 296,890 92; 11 % 23,411 Community Development - Planning Division 862,872 976,040 88.41 % 113,168 Community Development - Building Division 686,333 744,375 92.20% 58,042 Transfers 133,500 133,500 100.00% Contingency 345,000 0.00% 345,000 TOTAL GENERAL FUND 11,221,722 12,444,524 90.17% 1,222,802 COMMUNITY DEVELOPMENT BLOCK GRANT Personal Services 45,151 45,300 99.67% 149 Materials and Services 690,978 811,515 85.15% 120,537 TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT FUND 736,129 856,815 85.91% 120,686 STREET FUND Public Works - Street Operations 3,848,850 3,874,560 99.34% 25,710 Public Works - Storm Water Operations 784,260 786,250 99.75% 1,990 Public Works - Transportation SDC's 610,883 617,400 98.94% 6,517 Public Works - Storm Water SDC's 181,375 181 ,400 99.99% 25 Public Works - Local Improvement Districts 747,257 747,700 99.94% 443 Contingency 0 0.00% TOTAL STREET FUND 6,172,625 6,207,310 99.44 % 34,685 AIRPORT FUND Materials and Services 97,911 114,550 85.47% 16,639 Capital Outlay 192,274 720,000 26.70% 527,726 Contingency 5,000 0"00% 5,000 TOTAL AIRPORT FUND 290,185 839,550 34.56% 549,365 Yilnlnce\lcdg'FNnCiaI StaeemenCs'FNIlCiaIs 2002'Budgetary ~ 2.F"NnCiaI Report June of FY 2004 1120I2OO4 @ 11:40 N.4 4 SchHdule of Budgetary Compliance Per Resolution #2004-26 For the twelve months ended June 30, 2004 Fiscal Year 2004 Year- To- Fiscal Year Percent Date Actuals 2004 Adopted Used Balance CAPITAL IMPROVEMIENTS FUND Materials and Services 48,667 58,300 83.48% 9,633 Capital OuUay 248,853 829,300 30.01 % 580,447 Transfers 311,000 341,000 91.20% 30,000 0 TOTAL CAPIIT AL IMPROVEMENTS FUND 608,520 1,228,600 49.53% 620,080 DEBT SERVICE FUND Debt Service 917,680 1,178,000 77.90% 260,320 TOTAL DEBT SERVICE FUND 917,680 1,178,000 77.90% 260,320 WATER FUND Electric - Conservation Division 161,549 169,015 95.58% 7,466 Public Works -Forest Lands Management Division 485,524 770,500 63.01% 284,976 Public Works -Supply Division 295,533 423,600 69.77% 128,067 Public Works - Treatme!nt Division 611,902 725,350 84.36% 113,448 Public Works -Distribution Division 1,791,715 2,834,510 63.21 % 1,042,795 Public Works - Supply SDC's 45,323 112,500 40.29% 67,177 Public Works - Treatme~nt SDC's 82,518 142,000 58.11 % 59,482 Public Works -Distribution SDC's 61,593 469,100 13.13% 407,507 Debt Service 606,686 662,100 91.63% 55,414 Other Financing Uses (Interfund Loan) 2,275,000 2,275,000 100.00% Contingency 180,000 0.00% 180,000 TOTAL WATER FUND 6,417,343 8,763,675 73.23% 2,346,332 WASTEWATER FUND Public Works - Collection Division 1,173,328 1,366,580 85.86% 193,252 Public Works - Treatment Division 1,318,319 1,319,450 99.91 % 1,131 Public Works -Collection SDC's 69,014 324,500 21.27% 255,486 Public Works -Treatment SDC's 265,000 0.00% 265,000 Debt Service 1,807,219 1,807,219 100.00% Other Financing Uses (Interfund Loan) 4,275,000 4,500,000 95.00% 225,000 Contingency 154,000 0.00% 154,000 TOTAL WASTEWATER FUND 8,642,880 9,736,749 88.77% 1,093,869 ELECTRIC FUND Electric - Conservation Division 274,759 455,500 60.32% 180,741 Electric - Supply Division 5,749,181 6,096,300 94.31% 347,119 Electric - Distribution Division 4,397,983 4,409,413 99.74 % 11 ,430 Electric - Transmission Division 947,473 1,031,324 91.87% 83,851 Debt Service 22,337 26,100 85.58% 3,763 Other Financing Uses (Interfund Loan) 375,000 500,000 75.00% 125,()OO Contingency 75,000 0.00% 75,000 TOTAL ELECTRIC FUND 11,766,733 12,593,637 93.43% 826,904 MnInce\acclQ'FllIaIlCiaI StalIemenls'F..1aIlCiaIs 2002\Budgetary ~12.Financ:IaI Report June of FY 2004 II2Ot'2OO4 @ 11:40 NJ. 5 Schedule of Budgetary Compliance Per Resolution #2004-:26 For the twelve months ended June 30, 2004 Fiscal Year 2004 Year- To- Fiscal Year Percent Date Actuals 2004 Adopted Used Balance TELECOMMUNICATIONS FUND Electric - Customer Relations\Promotions 122,017 147A90 82.73% 25A73 Electric - Operations 2,547,140 2,541,600 100.22% (5,540) Debt Services 6,912,915 7,202,000 95.99% 289,085 Contingency 75,000 0.00% 75,000 TOTAL TELECOMMUNICATIONS FUND 9,582,072 9,966,090 96.15% 384,018 CENTRAL SERVICES FUND Administration Department 1,080A87 1,131,131 95.52% 50,644 Finance Department 1,379,652 1,541,355 89.51% 161 }03 City Recorder Division 159,246 169,735 93.82% 10,489 Public Works - Administration and Engineering 1,176,615 1,220,700 96.39% 44,085 Public Works - Facilities and Safety Division 440,085 460,850 95.49% 20}65 Electric - Computer Services Division 749,136 773,005 96.91 % 23,869 Contingency 130,000 0.00% 130,000 TOTAL CENTRAL SERVICES FUND 4,985,221 5A26,776 91.86% 441,555 INSURANCE SERVICES FUND Personal Services 1,000 0.00% 1,000 Materials and Services 798,117 843,500 94.62% 45,383 Contingency 12,000 0.00% 12,000 TOTAL INSURANCE SERVICES FUND 798,117 856,500 93.18% 58,383 EQUIPMENT FUND Personal Services 244,913 259,900 94.23% 14,987 Materials and Services 432,693 500,560 86.44% 67,867 Capital Outlay 629,000 796,000 79.02% 167,000 Contingency 160,000 0.00% 160,000 TOTAL EQUIPMENT FUND 1,306,606 1,716A60 76.12% 409,854 1InInc:e\Icctg'F1IIallCiaI StalIements'F1lIIIICiaIs 2002\Budgetary ~12.F"1IIallCiaI Report June of FY 2004 1120I2OO4 @ 11:40 AM 6 Sch€~dule of Budgetary Compliance Per Resolution #2004-26 For the twelve months ended June 30, 2004 Fiscal Year 2004 Year- To- Fiscal Year Percent Date Actuals 2004 Adopted Used Balance CEMETERY TRUST FUND Transfers 6,893 23,000 29.97% 16,107 TOTAL CEMI=TERY TRUST FUND 6,893 23,000 29.97% 16,107 PARKS AND RECREATION FUND Parks Division 3,309,810 3,528,182 93.81 % 218,372 Reaeation Division 207,699 289,000 71.87% 81,301 Golf Division 328,368 341,925 96.04% 13,557 Debt Service 21,738 32,000 67'.93% 10,262 Transfers 70,000 70,000 100.00% Contingency 35,000 0.00% 35,000 TOTAL PARKS AND RECREATION FUND 3,937,615 4,296,107 91.66% 358,492 ASHLAND YOUTH ACTIVITIES LEVY FUND Personal Services 86,501 87,000 99.43% 499 Materials and Services 1,887,855 1,888,200 99.98% 345 TOTAL ASHLAND YOUTH ACTIVITIES LEVY FUND 1,974,356 1,975,200 99.96% 844 PARKS CAPITAL IMPHOVEMENTS FUND Capital OuUay 233,006 270,000 86.30% 36,994 TOTAL APPHOPRIA TIONS $ 69,597,703 $ 78,378,993 88.80% $ 8,781,290 YMance\acctg'FinanciaI Stalements'FlrlallCias 2OO2\Budgetary Con,lIianceof12.FtnanelaI Report June of FY 2004 1120I2OO4 @ 11:40 NA 7