rev and exp by fund fy 2013

7/30/2019 Rev and Exp by Fund FY 2013

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City of Griffin 05/06/13

INTERIM STATEMENTS by Fund 09:39 AM

All Funds: City-Wide

For the Nine Months Ending March 31, 2013

FISCAL YEAR 2013 FYTD

Actual Budget Favorable/(Unfavorable) 06/30/12

MTD FYTD Approved Amended $ Variance % Variance Actual

REVENUES

SALES

Merchandise

Gross Sales $1,446 $5,600 $11,360 $11,360 ($5,760) 49.30% $13,612

Cost of Goods Sold 1,111 4,299 10,250 10,250 5,951 41.94% 4,015

Gross Profit 335 1,301 1,110 1,110 191 117.21% 9,597

Gross Profit % 23.17% 23.23% 9.77% 9.77% 13.46% 237.76% 70.50%

Food & Beverage (non-alcohol)

Gross Sales 1,141 8,533 17,000 17,000 (8,467) 50.19% 27,056

Cost of Goods Sold 673 5,125 10,000 10,000 4,875 51.25% 10,810

Gross Profit 468 3,408 7,000 7,000 (3,592) 48.69% 16,246

Gross Profit % 41.02% 39.94% 41.18% 41.18% (1.24%) 96.99% 60.05%

Alcohol - Beer

Gross Sales 262 2,492 3,000 3,000 (508) 83.07% 6,201

Cost of Goods Sold 0 0 600 600 600 0.00% 13,184

Gross Profit 262 2,492 2,400 2,400 92 103.83% (6,983)

Gross Profit % 100.00% 100.00% 80.00% 80.00% 20.00% 125.00% (112.61%)

Fuel

Gross Sales 29,243 227,818 310,000 310,000 (82,182) 73.49% 269,350


Gross Profit (2,206) 11,824 40,350 40,350 (28,526) 29.30% 23,142

Gross Profit % (7.54%) 5.19% 13.02% 13.02% (7.83%) 39.87% 8.59%

Total Gross Sales 32,092 244,443 341,360 341,360 (96,917) 71.61% 316,219

Total Cost of Goods Sold 33,233 225,418 290,500 290,500 65,082 77.60% 274,217

Total Gross Profit (1,141) 19,025 50,860 50,860 (31,835) 37.41% 42,002

Total Gross Profit % (3.56%) 7.78% 14.90% 14.90% (7.12%) 52.24% 13.28%

OPERATING REVENUES

Taxes

General Property Taxes 454,135 4,323,555 4,784,750 4,784,750 (461,195) 90.36% 5,221,243General Sales and Use Taxes 320,956 2,598,134 3,400,000 3,400,000 (801,866) 76.42% 3,482,760

Selective Sales and Use Taxes 49,412 444,255 597,000 597,000 (152,745) 74.41% 695,657

Business Taxes 184,380 1,573,377 1,575,000 1,575,000 (1,623) 99.90% 1,607,124

Other Taxes 2,928 21,856 33,000 33,000 (11,144) 66.23% 56,233

Total Taxes 1,011,811 8,961,177 10,389,750 10,389,750 (1,428,573) 86.25% 11,063,017

License and Permits

Business Licenses 2,845 215,305 190,000 190,000 25,305 113.32% 237,105

Non-business Licenses and P 3,190 14,715 20,400 20,400 (5,685) 72.13% 22,788

Regulatory Fees 10,064 63,992 61,800 61,800 2,192 103.55% 99,514

Penalties and Interest 500 500 0 0 500 0.00% 2,475

Total Licenses and Permits 16,599 294,512 272,200 272,200 22,312 108.20% 361,882

Charges for Services

General Government 502,292 4,488,886 6,013,733 6,013,733 (1,524,847) 74.64% 5,594,315

Public Safety 0 10 0 0 10 0.00% 414Streets and Public Improvem 77 297 375 375 (78) 79.20% (434)

Utilities / Enterprise Charge 5,419,748 51,740,268 73,353,979 73,372,129 (21,631,861) 70.52% 68,894,069

Other / Enterprise Charges a 18,407 136,444 261,245 261,245 (124,801) 52.23% 187,541

Other Fees 112,764 1,017,423 1,241,638 1,241,638 (224,215) 81.94% 1,373,730

Culture and Recreation 1,164 9,557 20,050 20,050 (10,493) 47.67% 18,528

Other Charges for Services 114,912 1,109,653 1,679,023 1,679,023 (569,370) 66.09% 1,515,836

Donated Services (270,086) (470,393) (125,000) (125,000) (345,393) 376.31% 0

Total Charges for Services 5,899,278 58,032,145 82,445,043 82,463,193 (24,431,048) 70.37% 77,583,999

Fines and Forfeitures

Rev and Exp by Fund FY 2013 (UNAUDITED - INTERNAL USE ONLY) 1


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Court $73,542 $669,301 $1,078,500 $1,078,500 ($409,199) 62.06% $1,023,269

Bonds 3,055 7,040 38,000 38,000 (30,960) 18.53% 0

Confiscations 9,484 50,384 39,000 39,000 11,384 129.19% 61,028

Total Fines and Forfeitures 86,081 726,725 1,155,500 1,155,500 (428,775) 62.89% 1,084,297

Rents and Royalties 331,615 2,376,595 4,249,601 4,266,101 (1,889,506) 55.71% 5,059,070

Total Operating Revenues 7,345,384 70,391,154 98,512,094 98,546,744 (28,155,590) 71.43% 95,152,265

OPERATING EXPENSES

Personal Services and Employee Benefits

Salaries and Wages 2,066,337 13,412,911 18,349,325 18,354,005 4,941,094 73.08% 18,154,203

Employee Benefits 732,761 6,168,990 9,113,035 9,113,405 2,944,415 67.69% 8,456,623

Total Personal Services 2,799,098 19,581,901 27,462,360 27,467,410 7,885,509 71.29% 26,610,826

Purchased or Contracted Ser 728,184 7,088,712 9,753,376 10,122,871 3,034,159 70.03% 8,193,240

Utilities

Water/Sewerage 8,153 62,809 116,720 116,720 53,911 53.81% 101,016

Natural Gas 7,583 50,967 88,440 88,440 37,473 57.63% 68,161

Electricity 136,520 1,118,512 1,815,790 1,815,790 697,278 61.60% 1,670,079

Propane 23 853 2,910 2,910 2,057 29.31% 388

Gasoline 171,250 1,087,593 1,578,760 1,582,760 495,167 68.71% 1,482,473

Stormwater 56,313 449,427 642,740 642,890 193,463 69.91% 657,381

Customer Service Fee 365 3,068 4,610 4,610 1,542 66.55% 4,666

Total Utilities 380,207 2,773,229 4,249,970 4,254,120 1,480,891 65.19% 3,984,164

Supplies 459,023 3,064,963 5,000,180 5,022,700 1,957,737 61.02% 4,384,970

Electricity for Resale 2,655,582 25,009,480 33,332,100 33,332,100 8,322,620 75.03% 32,094,152

Capital Outlay

Property (Land and Building 600,850 2,970,670 4,951,304 16,326,017 13,355,347 18.20% 3,376,802

Machinery and Equipment 387,623 2,049,463 1,492,400 3,331,770 1,282,307 61.51% 870,199

Capital Outlay - Reclass to (830,446) (2,793,650) (4,695,980) (16,033,230) (13,239,580) 17.42% (2,299,413)

Total Capital Outlay 158,027 2,226,483 1,747,724 3,624,557 1,398,074 61.43% 1,947,588

Depreciation Expense 398,496 3,754,312 5,041,420 5,041,420 1,287,108 74.47% 5,049,907Bad Debt 0 0 500,000 500,000 500,000 0.00% 198,403

Inter-Departmental Charges 411,445 3,841,324 5,172,263 5,172,263 1,330,939 74.27% 4,791,153

Miscellaneous 14,750 127,345 521,330 513,830 386,485 24.78% 358,941

Total Operating Expenses 8,004,812 67,467,749 92,780,723 95,051,271 27,583,522 70.98% 87,613,344

Operating Income (Loss) (660,569) 2,942,430 5,782,231 3,546,333 (603,903) 82.97% 7,580,923

NON-OPERATING INCOME (EXPENSE)

Intergovernmental - Rev 188,044 1,501,845 2,988,981 3,138,981 (1,637,136) 47.84% 2,360,036

Intergovernmental - Exp (10,144) (118,914) (150,000) (150,000) 31,086 79.28% (188,331)

Intergovernmental - Net 177,900 1,382,931 2,838,981 2,988,981 (1,606,050) 46.27% 2,171,705

Interest Income 114,149 436,939 418,000 418,000 18,939 104.53% 944,668

Principal (12,482) (280,246) (415,370) (415,370) 135,124 67.47% (427,584)

Interest (8,350) (2,450,647) (3,342,650) (3,342,650) 892,003 73.31% (3,522,795)

Total Interest Expense (20,832) (2,730,893) (3,758,020) (3,758,020) 1,027,127 72.67% (3,950,379)

Contributions and Donations 2,552 9,034,438 0 9,000,000 34,438 100.38% 60,646

Gain (loss) on Sale of Capital Assets 0 66,159 0 0 66,159 0.00% 813,936

Total Non-operating Incom 273,769 8,189,574 (501,039) 8,648,961 (459,387) 94.69% 40,576

Income (Loss) Before Transfe (386,800) 11,132,004 5,281,192 12,195,294 (1,063,290) 91.28% 7,621,499

Transfers - in 667,685 2,556,892 11,149,466 11,381,416 (8,824,524) 22.47% 10,511,300

Transfers - out (667,685) (2,556,892) (11,149,466) (11,381,416) 8,824,524 22.47% (10,511,300)



3/43








CHANGE IN NET ASSETS ($386,800) $11,132,004 $5,281,192 $12,195,294 ($1,063,290) 91.28% $7,621,499



4/43



101-General Fund





OPERATING REVENUES

Taxes

General Property Taxes $446,557 $4,266,683 $4,762,000 $4,762,000 ($495,317) 89.60% $5,203,113

General Sales and Use Taxes 320,956 2,598,134 3,400,000 3,400,000 (801,866) 76.42% 3,482,760

Selective Sales and Use Taxes 43,975 405,774 540,000 540,000 (134,226) 75.14% 635,972

Business Taxes 184,380 1,573,377 1,575,000 1,575,000 (1,623) 99.90% 1,607,124

Other Taxes 2,928 21,856 33,000 33,000 (11,144) 66.23% 56,233

Total Taxes 998,796 8,865,824 10,310,000 10,310,000 (1,444,176) 85.99% 10,985,202

License and Permits

Business Licenses 2,845 215,305 190,000 190,000 25,305 113.32% 237,105

Non-business Licenses and P 3,190 14,715 20,400 20,400 (5,685) 72.13% 22,788

Regulatory Fees 10,064 63,992 61,800 61,800 2,192 103.55% 99,514

Penalties and Interest 500 500 0 0 500 0.00% 2,475

Total Licenses and Permits 16,599 294,512 272,200 272,200 22,312 108.20% 361,882


General Government 418,447 3,732,075 4,965,703 4,965,703 (1,233,628) 75.16% 4,515,250

Public Safety 0 10 0 0 10 0.00% 414

Other Fees 237 2,780 0 0 2,780 0.00% 4,195

Culture and Recreation 770 7,426 17,050 17,050 (9,624) 43.55% 13,764

Other Charges for Services 14,942 117,225 140,000 140,000 (22,775) 83.73% 161,150

Total Charges for Services 434,396 3,859,516 5,122,753 5,122,753 (1,263,237) 75.34% 4,694,773


Court 69,763 631,955 1,000,000 1,000,000 (368,045) 63.20% 963,748

Total Fines and Forfeitures 69,763 631,955 1,000,000 1,000,000 (368,045) 63.20% 963,748

Rents and Royalties 16,232 185,506 198,541 215,041 (29,535) 86.27% 214,248


OPERATING EXPENSES


Salaries and Wages 1,161,106 7,583,810 10,170,374 10,175,054 2,591,244 74.53% 10,339,161

Employee Benefits 412,365 3,468,604 5,044,053 5,044,423 1,575,819 68.76% 4,637,501

Allocated Payroll Costs (14,115) (107,169) (155,728) (155,728) (48,559) 68.82% (140,084)

Total Personal Services 1,559,356 10,945,245 15,058,699 15,063,749 4,118,504 72.66% 14,836,578


Utilities

Water/Sewerage 4,781 28,122 48,530 48,530 20,408 57.95% 42,002

Natural Gas 3,841 24,454 44,560 44,560 20,106 54.88% 33,490

Electricity 29,207 239,686 381,630 381,630 141,944 62.81% 357,783

Propane 0 418 1,210 1,210 792 34.55% 0

Gasoline 72,054 447,020 710,830 714,830 267,810 62.54% 598,692

Stormwater 51,892 414,309 590,250 590,400 176,091 70.17% 603,479

Customer Service Fee 145 1,251 1,570 1,570 319 79.68% 1,885

Total Utilities 161,920 1,155,260 1,778,580 1,782,730 627,470 64.80% 1,637,331Supplies 134,726 602,643 1,010,650 1,020,170 417,527 59.07% 773,365

Capital Outlay

Property (Land and Buildings) 0 153,201 0 215,383 62,182 71.13% 37,102

Machinery and Equipment 18,216 1,271,919 539,350 1,548,800 276,881 82.12% 337,035

Total Capital Outlay 18,216 1,425,120 539,350 1,764,183 339,063 80.78% 374,137

Inter-Departmental Charges 226,489 2,078,500 2,967,863 2,967,863 889,363 70.03% 2,548,528

Miscellaneous 14,750 83,149 248,730 241,230 158,081 34.47% 178,257




5/43



101-General Fund





Operating Income (Loss) ($851,007) ($4,365,961) ($7,671,134) ($9,154,027) $4,788,066 47.69% ($5,466,080)


Intergovernmental - Rev 5,266 189,885 198,500 198,500 (8,615) 95.66% 228,165

Intergovernmental - Exp (9,939) (117,897) (150,000) (150,000) 32,103 78.60% (181,735)

Intergovernmental - Net (4,673) 71,988 48,500 48,500 23,488 148.43% 46,430

Interest Income 1,117 7,409 8,000 8,000 (591) 92.61% 21,018

Principal (12,482) (280,246) (415,370) (415,370) 135,124 67.47% (427,584)

Interest (1,399) (103,120) (189,400) (189,400) 86,280 54.45% (191,728)

Total Interest Expense (13,881) (383,366) (604,770) (604,770) 221,404 63.39% (619,312)

Contributions and Donations 0 374 0 0 374 0.00% 4,224


Total Non-operating Incom (17,437) (277,845) (548,270) (548,270) 270,425 50.68% 167,648

Income (Loss) Before Transfe (868,444) (4,643,806) (8,219,404) (9,702,297) 5,058,491 47.86% (5,298,432)

TRANSFERS

Transfers - in 155,437 1,388,481 9,632,686 9,714,636 (8,326,155) 14.29% 9,264,116

Transfers - out 0 0 (1,413,282) (1,563,282) 1,563,282 0.00% (484,605)

Net transfers 155,437 1,388,481 8,219,404 8,151,354 (6,762,873) 17.03% 8,779,511

CHANGE IN NET ASSETS ($713,007) ($3,255,325) $0 ($1,550,943) ($1,704,382) 209.89% $3,481,079



6/43



210-Confiscated Assets Fund





OPERATING REVENUES


Bonds $3,055 $7,040 $38,000 $38,000 ($30,960) 18.53% $0

Confiscations 9,484 50,384 39,000 39,000 11,384 129.19% 61,028

Total Fines and Forfeitures 12,539 57,424 77,000 77,000 (19,576) 74.58% 61,028

Total Operating Revenues 12,539 57,424 77,000 77,000 (19,576) 74.58% 61,028

OPERATING EXPENSES

Purchased or Contracted Ser 990 5,421 0 0 (5,421) 0.00% 5,274

Supplies 1,701 34,244 0 0 (34,244) 0.00% 52,492

Capital Outlay

Machinery and Equipment 0 44,408 0 0 (44,408) 0.00% 0

Total Capital Outlay 0 44,408 0 0 (44,408) 0.00% 0

Total Operating Expenses 2,691 84,073 0 0 (84,073) 0.00% 57,766

Operating Income (Loss) 9,848 (26,649) 77,000 77,000 (103,649) (34.61%) 3,262


Intergovernmental - Exp (205) (1,017) 0 0 (1,017) 0.00% (6,596)

Intergovernmental - Net (205) (1,017) 0 0 (1,017) 0.00% (6,596)

Interest Income 0 1 0 0 1 0.00% 241

Total Non-operating Incom (205) (1,016) 0 0 (1,016) 0.00% (6,355)

Income (Loss) Before Transfe 9,643 (27,665) 77,000 77,000 (104,665) (35.93%) (3,093)

TRANSFERS

Transfers - out 0 0 0 (13,500) 13,500 0.00% 0Net transfers 0 0 0 (13,500) 13,500 0.00% 0

CHANGE IN NET ASSETS $9,643 ($27,665) $77,000 $63,500 ($91,165) (43.57%) ($3,093)



7/43



222-Community Development Block Grant 2009





OPERATING EXPENSES

Purchased or Contracted Services $0 $4,320 $0 $0 ($4,320) 0.00% $14,986

Capital Outlay

Property (Land and Buildings) 0 1,018 0 0 (1,018) 0.00% 662,105

Total Capital Outlay 0 1,018 0 0 (1,018) 0.00% 662,105

Total Operating Expenses 0 5,338 0 0 (5,338) 0.00% 677,091

Operating Income (Loss) 0 (5,338) 0 0 (5,338) 0.00% (677,091)


Intergovernmental - Rev 0 0 0 0 0 0.00% 500,000

Intergovernmental - Net 0 0 0 0 0 0.00% 500,000

Total Non-operating Income (Expense) 0 0 0 0 0 0.00% 500,000

Income (Loss) Before Transfers 0 (5,338) 0 0 (5,338) 0.00% (177,091)

TRANSFERS

Transfers - in 270 37,380 0 0 37,380 0.00% 153,813

Net transfers 270 37,380 0 0 37,380 0.00% 153,813

CHANGE IN NET ASSETS $270 $32,042 $0 $0 $32,042 0.00% ($23,278)



8/43








OPERATING EXPENSES

Purchased or Contracted Services $0 $5,790 $0 $0 ($5,790) 0.00% $15,650

Capital Outlay


Total Capital Outlay 0 185,498 0 0 (185,498) 0.00% 333,398


Operating Income (Loss) 0 (191,288) 0 0 (191,288) 0.00% (349,048)


Intergovernmental - Rev 0 180,141 0 0 180,141 0.00% 261,888

Intergovernmental - Net 0 180,141 0 0 180,141 0.00% 261,888

Total Non-operating Income (Expense) 0 180,141 0 0 180,141 0.00% 261,888

Income (Loss) Before Transfers 0 (11,147) 0 0 (11,147) 0.00% (87,160)

TRANSFERS

Transfers - in 720 37,266 0 0 37,266 0.00% 62,962

Net transfers 720 37,266 0 0 37,266 0.00% 62,962

CHANGE IN NET ASSETS $720 $26,119 $0 $0 $26,119 0.00% ($24,198)



9/43








OPERATING EXPENSES

Purchased or Contracted Ser $3,300 $9,000 $0 $0 ($9,000) 0.00% $0

Capital Outlay

Property (Land and Building 4,550 54,250 0 0 (54,250) 0.00% 0

Total Capital Outlay 4,550 54,250 0 0 (54,250) 0.00% 0

Total Operating Expenses 7,850 63,250 0 0 (63,250) 0.00% 0

Operating Income (Loss) (7,850) (63,250) 0 0 (63,250) 0.00% 0

Income (Loss) Before Transfe (7,850) (63,250) 0 0 (63,250) 0.00% 0

TRANSFERS

Transfers - in 8,150 62,450 0 0 62,450 0.00% 0

Net transfers 8,150 62,450 0 0 62,450 0.00% 0

CHANGE IN NET ASSETS $300 ($800) $0 $0 ($800) 0.00% $0



10/43



251-Multiple Grant Fund






Interest Income $2 $20 $0 $0 $20 0.00% $267

Total Non-operating Incom 2 20 0 0 20 0.00% 267

Income (Loss) Before Transfe 2 20 0 0 20 0.00% 267

CHANGE IN NET ASSETS $2 $20 $0 $0 $20 0.00% $267



11/43



252-Community Housing Improvement Program





OPERATING EXPENSES

Miscellaneous $0 $12,850 $142,600 $142,600 $129,750 9.01% $26,150

Total Operating Expenses 0 12,850 142,600 142,600 129,750 9.01% 26,150

Operating Income (Loss) 0 (12,850) (142,600) (142,600) 129,750 9.01% (26,150)


Intergovernmental - Rev 0 (14,000) 142,600 142,600 (156,600) (9.82%) 56,000

Intergovernmental - Net 0 (14,000) 142,600 142,600 (156,600) (9.82%) 56,000

Total Non-operating Income (Expense) 0 (14,000) 142,600 142,600 (156,600) (9.82%) 56,000

Income (Loss) Before Transfers 0 (26,850) 0 0 (26,850) 0.00% 29,850

CHANGE IN NET ASSETS $0 ($26,850) $0 $0 ($26,850) 0.00% $29,850



12/43



253-Neighborhood Stabilization Program





OPERATING EXPENSES

Miscellaneous $0 $27,846 $100,000 $100,000 $72,154 27.85% $154,534


Operating Income (Loss) 0 (27,846) (100,000) (100,000) 72,154 27.85% (154,534)


Intergovernmental - Rev 0 0 100,000 100,000 (100,000) 0.00% 119,195

Intergovernmental - Net 0 0 100,000 100,000 (100,000) 0.00% 119,195


Total Non-operating Income (Expense) 0 33,409 100,000 100,000 (66,591) 33.41% 181,945

Income (Loss) Before Transfers 0 5,563 0 0 5,563 0.00% 27,411

CHANGE IN NET ASSETS $0 $5,563 $0 $0 $5,563 0.00% $27,411



13/43



254-Spalding Tornado - April 2011






Intergovernmental - Rev $0 $0 $0 $0 $0 0.00% $128,125

Intergovernmental - Net 0 0 0 0 0 0.00% 128,125

Total Non-operating Income (Expense) 0 0 0 0 0 0.00% 128,125

Income (Loss) Before Transfers 0 0 0 0 0 0.00% 128,125

TRANSFERS

Transfers - out 0 0 0 0 0 0.00% (116,986)

Net transfers 0 0 0 0 0 0.00% (116,986)

CHANGE IN NET ASSETS $0 $0 $0 $0 $0 0.00% $11,139



14/43



270-Tax Incentive Program (TIP)





OPERATING REVENUES

Taxes

General Property Taxes $588 $3,379 $8,500 $8,500 ($5,121) 39.75% $6,695

Total Taxes 588 3,379 8,500 8,500 (5,121) 39.75% 6,695

Total Operating Revenues 588 3,379 8,500 8,500 (5,121) 39.75% 6,695

Operating Income (Loss) 588 3,379 8,500 8,500 (5,121) 39.75% 6,695

Income (Loss) Before Transfe 588 3,379 8,500 8,500 (5,121) 39.75% 6,695

CHANGE IN NET ASSETS $588 $3,379 $8,500 $8,500 ($5,121) 39.75% $6,695



15/43



271-Tax Allocation District (TAD #1)





OPERATING REVENUES

Taxes

General Property Taxes $814 $5,612 $1,750 $1,750 $3,862 320.69% $1,590

Total Taxes 814 5,612 1,750 1,750 3,862 320.69% 1,590

Total Operating Revenues 814 5,612 1,750 1,750 3,862 320.69% 1,590

Operating Income (Loss) 814 5,612 1,750 1,750 3,862 320.69% 1,590

Income (Loss) Before Transfe 814 5,612 1,750 1,750 3,862 320.69% 1,590

CHANGE IN NET ASSETS $814 $5,612 $1,750 $1,750 $3,862 320.69% $1,590



16/43



272-Tax Allocation District (TAD #2)





OPERATING REVENUES

Taxes

General Property Taxes $6,176 $47,880 $12,500 $12,500 $35,380 383.04% $9,845

Total Taxes 6,176 47,880 12,500 12,500 35,380 383.04% 9,845

Total Operating Revenues 6,176 47,880 12,500 12,500 35,380 383.04% 9,845

Operating Income (Loss) 6,176 47,880 12,500 12,500 35,380 383.04% 9,845

Income (Loss) Before Transfe 6,176 47,880 12,500 12,500 35,380 383.04% 9,845

CHANGE IN NET ASSETS $6,176 $47,880 $12,500 $12,500 $35,380 383.04% $9,845



17/43



275-Hotel / Motel Tax Fund





OPERATING REVENUES

Taxes

Selective Sales and Use Taxes $5,437 $38,481 $57,000 $57,000 ($18,519) 67.51% $59,686

Total Taxes 5,437 38,481 57,000 57,000 (18,519) 67.51% 59,686


Operating Income (Loss) 5,437 38,481 57,000 57,000 (18,519) 67.51% 59,686

Income (Loss) Before Transfe 5,437 38,481 57,000 57,000 (18,519) 67.51% 59,686

TRANSFERS

Transfers - out (5,437) (38,481) (57,001) (57,001) 18,520 67.51% (59,685)

Net transfers (5,437) (38,481) (57,001) (57,001) 18,520 67.51% (59,685)

CHANGE IN NET ASSETS $0 $0 ($1) ($1) $1 0.00% $1



18/43



281-Police Technology Fund





OPERATING REVENUES


Court $2,407 $24,789 $50,000 $50,000 ($25,211) 49.58% $39,611






Total Non-operating Income (Expense) 0 0 0 0 0 0.00% 16


TRANSFERS

Transfers - out 0 0 (50,000) (50,000) 50,000 0.00% (21,255)

Net transfers 0 0 (50,000) (50,000) 50,000 0.00% (21,255)

CHANGE IN NET ASSETS $2,407 $24,789 $0 $0 $24,789 0.00% $18,372



19/43



282-Court Technology Fund





OPERATING REVENUES


Court $1,372 $12,557 $25,000 $25,000 ($12,443) 50.23% $19,909








TRANSFERS

Transfers - out 0 0 (25,000) (25,000) 25,000 0.00% (10,818)

Net transfers 0 0 (25,000) (25,000) 25,000 0.00% (10,818)




20/43



283-Police Donations Fund





OPERATING EXPENSES

Purchased or Contracted Services $0 $212 $0 $0 ($212) 0.00% $500

Supplies 0 0 0 0 0 0.00% 11,808

Total Operating Expenses 0 212 0 0 (212) 0.00% 12,308

Operating Income (Loss) 0 (212) 0 0 (212) 0.00% (12,308)



Contributions and Donations 500 629 0 0 629 0.00% 3,165

Total Non-operating Incom 500 629 0 0 629 0.00% 3,204

Income (Loss) Before Transfe 500 417 0 0 417 0.00% (9,104)

CHANGE IN NET ASSETS $500 $417 $0 $0 $417 0.00% ($9,104)



21/43



284-Livable Centers Initiative (LCI) Fund






Intergovernmental - Rev $0 $33,867 $0 $0 $33,867 0.00% $0

Intergovernmental - Net 0 33,867 0 0 33,867 0.00% 0

Total Non-operating Income (Expense) 0 33,867 0 0 33,867 0.00% 0

Income (Loss) Before Transfers 0 33,867 0 0 33,867 0.00% 0

TRANSFERS

Transfers - out 0 (1,320) 0 0 (1,320) 0.00% 0

Net transfers 0 (1,320) 0 0 (1,320) 0.00% 0

CHANGE IN NET ASSETS $0 $32,547 $0 $0 $32,547 0.00% $0



22/43



320-SPLOST Fund





OPERATING EXPENSES

Purchased or Contracted Services $0 $1,097,397 $0 $0 ($1,097,397) 0.00% $0

Capital Outlay

Property (Land and Building 16,212 312,736 962,130 1,614,130 1,301,394 19.37% 577,948

Total Capital Outlay 16,212 312,736 962,130 1,614,130 1,301,394 19.37% 577,948

Total Operating Expenses 16,212 1,410,133 962,130 1,614,130 203,997 87.36% 577,948

Operating Income (Loss) (16,212) (1,410,133) (962,130) (1,614,130) 203,997 87.36% (577,948)


Intergovernmental - Rev 182,778 1,073,902 2,022,001 2,022,001 (948,099) 53.11% 895,684

Intergovernmental - Net 182,778 1,073,902 2,022,001 2,022,001 (948,099) 53.11% 895,684

Interest Income 0 71 0 0 71 0.00% 85

Total Non-operating Incom 182,778 1,073,973 2,022,001 2,022,001 (948,028) 53.11% 895,769

Income (Loss) Before Transfe 166,566 (336,160) 1,059,871 407,871 (744,031) (82.42%) 317,821

TRANSFERS

Transfers - out 0 (8,000) 0 0 (8,000) 0.00% 0

Net transfers 0 (8,000) 0 0 (8,000) 0.00% 0

CHANGE IN NET ASSETS $166,566 ($344,160) $1,059,871 $407,871 ($752,031) (84.38%) $317,821



23/43



340-Federal Stimulus Fund






Intergovernmental - Rev $0 $737 $0 $0 $737 0.00% $0

Intergovernmental - Net 0 737 0 0 737 0.00% 0


Income (Loss) Before Transfers 0 737 0 0 737 0.00% 0

CHANGE IN NET ASSETS $0 $737 $0 $0 $737 0.00% $0



24/43



351-Capital Projects Fund





OPERATING EXPENSES

Capital Outlay

Property (Land and Buildings) $0 $75,082 $246,244 $246,244 $171,162 30.49% $0

Total Capital Outlay 0 75,082 246,244 246,244 171,162 30.49% 0

Total Operating Expenses 0 75,082 246,244 246,244 171,162 30.49% 0

Operating Income (Loss) 0 (75,082) (246,244) (246,244) 171,162 30.49% 0

Income (Loss) Before Transfers 0 (75,082) (246,244) (246,244) 171,162 30.49% 0

TRANSFERS

Transfers - in 0 9,320 246,244 246,244 (236,924) 3.78% 0

Net transfers 0 9,320 246,244 246,244 (236,924) 3.78% 0

CHANGE IN NET ASSETS $0 ($65,762) $0 $0 ($65,762) 0.00% $0



25/43



505-Water/Wastewater Utility Fund





OPERATING REVENUES


Utilities / Enterprise Charge $1,413,237 $14,206,727 $20,589,275 $20,589,275 ($6,382,548) 69.00% $19,335,010

Other Fees 250 850 0 0 850 0.00% 2,650

Culture and Recreation 394 2,131 3,000 3,000 (869) 71.03% 4,764




OPERATING EXPENSES


Salaries and Wages 289,621 1,863,994 2,684,178 2,684,178 820,184 69.44% 2,479,874

Employee Benefits 107,407 894,180 1,378,669 1,378,669 484,489 64.86% 1,180,539

Allocated Payroll Costs 42,790 281,272 369,317 369,317 88,045 76.16% 361,284

Total Personal Services 439,818 3,039,446 4,432,164 4,432,164 1,392,718 68.58% 4,021,697


Utilities

Water/Sewerage 2,228 18,965 39,590 39,590 20,625 47.90% 31,016

Natural Gas 1,454 11,869 25,580 25,580 13,711 46.40% 17,342

Electricity 97,734 812,780 1,313,100 1,313,100 500,320 61.90% 1,201,272

Propane 0 123 1,100 1,100 977 11.18% 388

Gasoline 20,114 126,764 222,960 222,960 96,196 56.86% 184,228

Stormwater 575 4,578 6,760 6,760 2,182 67.72% 6,436

Customer Service Fee 114 942 2,050 2,050 1,108 45.95% 1,437

Total Utilities 122,219 976,021 1,611,140 1,611,140 635,119 60.58% 1,442,119

Supplies 172,096 1,459,218 2,348,540 2,348,540 889,322 62.13% 2,209,280

Property (Land and Building 148,190 649,154 1,235,000 10,657,680 10,008,526 6.09% 9,243

Machinery and Equipment 74,069 109,560 195,000 196,570 87,010 55.74% 230,177

Capital Outlay - Reclass to (222,259) (758,714) (1,430,000) (10,854,250) (10,095,536) 6.99% (239,420)

Depreciation Expense 250,864 2,322,053 3,046,510 3,046,510 724,457 76.22% 3,084,487Inter-Departmental Charges 62,058 596,124 729,630 729,630 133,506 81.70% 689,366

Miscellaneous 0 3,500 30,000 30,000 26,500 11.67% 0


Operating Income (Loss) 225,079 4,753,262 6,364,791 6,290,791 (1,537,529) 75.56% 6,417,717


Interest Income 9,827 124,407 190,000 190,000 (65,593) 65.48% 411,848

Interest (1,158) (2,291,403) (3,077,300) (3,077,300) 785,897 74.46% (3,246,809)

Total Interest Expense (1,158) (2,291,403) (3,077,300) (3,077,300) 785,897 74.46% (3,246,809)

Contributions and Donations 0 9,000,000 0 9,000,000 0 100.00% 0

Total Non-operating Incom 8,669 6,833,004 (2,887,300) 6,112,700 720,304 111.78% (2,834,961)

Income (Loss) Before Transfe 233,748 11,586,266 3,477,491 12,403,491 (817,225) 93.41% 3,582,756

TRANSFERS

Transfers - in 0 0 0 0 0 0.00% (1,025,266)

Transfers - out (159,140) (1,337,096) (2,046,244) (2,046,244) 709,148 65.34% (2,932,026)

Net transfers (159,140) (1,337,096) (2,046,244) (2,046,244) 709,148 65.34% (3,957,292)

CHANGE IN NET ASSETS $74,608 $10,249,170 $1,431,247 $10,357,247 ($108,077) 98.96% ($374,536)



26/43



510-Electric Utility Fund





OPERATING REVENUES


Utilities / Enterprise Charge $3,066,546 $31,149,411 $44,948,011 $44,948,011 ($13,798,600) 69.30% $41,634,677

Other Fees 100,613 922,529 1,118,538 1,118,538 (196,009) 82.48% 1,243,954

Other Charges for Services 97,818 966,095 1,539,023 1,539,023 (572,928) 62.77% 1,311,121


Rents and Royalties 277,302 1,932,215 3,736,540 3,736,540 (1,804,325) 51.71% 4,472,916


OPERATING EXPENSES



Employee Benefits 105,001 886,335 1,265,360 1,265,360 379,025 70.05% 1,407,056


Total Personal Services 393,123 2,712,783 3,814,003 3,814,003 1,101,220 71.13% 3,890,113

Purchased or Contracted Ser 105,496 1,014,334 1,817,410 1,808,810 794,476 56.08% 1,533,279

Utilities

Water/Sewerage 141 1,484 4,080 4,080 2,596 36.37% 2,825

Natural Gas 1,092 6,650 8,700 8,700 2,050 76.44% 7,647

Electricity 768 7,234 11,400 11,400 4,166 63.46% 12,195

Gasoline 15,289 98,321 172,100 172,100 73,779 57.13% 145,012

Stormwater 280 2,233 80 80 (2,153) 2,791.25% 2,525

Customer Service Fee 15 124 80 80 (44) 155.00% 188

Total Utilities 17,585 116,046 196,440 196,440 80,394 59.07% 170,392

Supplies 18,852 141,516 394,120 407,120 265,604 34.76% 184,721

Electricity for Resale 2,655,582 25,009,480 33,332,100 33,332,100 8,322,620 75.03% 32,094,152

Capital Outlay

Property (Land and Building 357,664 1,088,481 1,870,000 2,146,750 1,058,269 50.70% 1,538,337

Machinery and Equipment 0 94,722 269,000 430,750 336,028 21.99% 200,235

Capital Outlay - Reclass to (357,664) (1,174,053) (2,139,000) (2,577,500) (1,403,447) 45.55% (1,738,571)Total Capital Outlay 0 9,150 0 0 (9,150) 0.00% 1

Depreciation Expense 70,816 658,137 910,020 910,020 251,883 72.32% 902,216

Bad Debt 0 0 500,000 500,000 500,000 0.00% 198,403

Inter-Departmental Charges 52,497 494,133 629,960 629,960 135,827 78.44% 673,148


Operating Income (Loss) 228,328 4,814,671 9,748,059 9,743,659 (4,928,988) 49.41% 9,016,243


Intergovernmental - Rev 0 144 8,000 8,000 (7,856) 1.80% 117,206

Intergovernmental - Net 0 144 8,000 8,000 (7,856) 1.80% 117,206

Interest Income 81,463 235,086 205,000 205,000 30,086 114.68% 340,192

Interest (1,209) (9,987) 0 0 (9,987) 0.00% (14,186)

Total Interest Expense (1,209) (9,987) 0 0 (9,987) 0.00% (14,186)Gain (loss) on Sale of Capital Assets 0 0 0 0 0 0.00% 12,492

Total Non-operating Incom 80,254 225,243 213,000 213,000 12,243 105.75% 455,704

Income (Loss) Before Transfe 308,582 5,039,914 9,961,059 9,956,659 (4,916,745) 50.62% 9,471,947

TRANSFERS

Transfers - in 0 0 0 0 0 0.00% 1,749,901

Transfers - out (500,000) (1,150,000) (7,733,267) (7,756,617) 6,606,617 14.83% (6,412,864)

Net transfers (500,000) (1,150,000) (7,733,267) (7,756,617) 6,606,617 14.83% (4,662,963)



27/43



510-Electric Utility Fund





CHANGE IN NET ASSETS ($191,418) $3,889,914 $2,227,792 $2,200,042 $1,689,872 176.81% $4,808,984



28/43



540-Solid Waste Fund





OPERATING REVENUES


General Government $0 $0 $0 $0 $0 0.00% $1,195

Utilities / Enterprise Charge 754,763 4,758,132 5,649,900 5,668,050 (909,918) 83.95% 5,762,384

Other Fees 11,594 79,975 101,000 101,000 (21,025) 79.18% 104,788

Other Charges for Services 0 0 0 0 0 0.00% 90

Donated Services (270,086) (470,393) (125,000) (125,000) (345,393) 376.31% 0

Total Charges for Services 496,271 4,367,714 5,625,900 5,644,050 (1,276,336) 77.39% 5,868,457


Court 0 0 3,500 3,500 (3,500) 0.00% 0

Total Fines and Forfeitures 0 0 3,500 3,500 (3,500) 0.00% 0

Rents and Royalties 0 0 0 0 0 0.00% 31,190

Total Operating Revenues 496,271 4,367,714 5,629,400 5,647,550 (1,279,836) 77.34% 5,899,647

OPERATING EXPENSES



Employee Benefits 66,094 545,203 847,632 847,632 302,429 64.32% 715,707


Total Personal Services 225,976 1,571,200 2,246,309 2,246,309 675,109 69.95% 2,070,193

Purchased or Contracted Ser 142,430 1,575,604 2,191,490 2,191,490 615,886 71.90% 2,199,035

Utilities

Water/Sewerage 81 4,524 5,260 5,260 736 86.01% 4,619

Electricity 2,310 15,939 27,700 27,700 11,761 57.54% 26,847

Gasoline 52,012 352,518 391,110 391,110 38,592 90.13% 458,887

Stormwater 265 2,120 3,160 3,160 1,040 67.09% 3,053

Customer Service Fee 15 164 230 230 66 71.30% 260

Total Utilities 54,683 375,265 427,460 427,460 52,195 87.79% 493,666

Supplies 35,695 143,771 228,060 228,060 84,289 63.04% 132,190Property (Land and Buildings) 0 34,886 0 35,000 114 99.67% 0

Machinery and Equipment 155,268 217,084 142,100 808,700 591,616 26.84% 74,756

Capital Outlay - Reclass to (155,268) (251,970) (142,100) (843,700) (591,730) 29.86% (74,756)



Total Operating Expenses 525,657 4,316,598 5,990,829 5,990,829 1,674,231 72.05% 5,754,327

Operating Income (Loss) (29,386) 51,116 (361,429) (343,279) 394,395 (14.89%) 145,320


Intergovernmental - Rev 0 13,985 0 0 13,985 0.00% 0


Interest Income 906 (398) 15,000 15,000 (15,398) (2.65%) 30,095

Interest 0 0 (15,100) (15,100) 15,100 0.00% (3,339)

Total Interest Expense 0 0 (15,100) (15,100) 15,100 0.00% (3,339)

Gain (loss) on Sale of Capital Assets 0 0 0 0 0 0.00% 23,406

Total Non-operating Incom 906 13,587 (100) (100) 13,687 (13,587.00%) 50,162

Income (Loss) Before Transfe (28,480) 64,703 (361,529) (343,379) 408,082 (18.84%) 195,482

TRANSFERS

Transfers - in 0 0 165,649 165,649 (165,649) 0.00% 0

Transfers - out 0 0 0 0 0 0.00% (91,897)



29/43



540-Solid Waste Fund





Net transfers $0 $0 $165,649 $165,649 ($165,649) 0.00% ($91,897)

CHANGE IN NET ASSETS ($28,480) $64,703 ($195,880) ($177,730) $242,433 (36.41%) $103,585



30/43



550-Airport Fund





REVENUES

SALES

Merchandise

Gross Sales $0 $121 $150 $150 ($29) 80.67% $123

Cost of Goods Sold 0 100 250 250 150 40.00% 299

Gross Profit 0 21 (100) (100) 121 (21.00%) (176)

Gross Profit % 0.00% 17.36% (66.67%) (66.67%) 84.02% (26.03%) (143.09%)

Fuel

Gross Sales 29,243 227,818 310,000 310,000 (82,182) 73.49% 269,350


Gross Profit (2,206) 11,824 40,350 40,350 (28,526) 29.30% 23,142

Gross Profit % (7.54%) 5.19% 13.02% 13.02% (7.83%) 39.87% 8.59%



Total Gross Profit (2,206) 11,845 40,250 40,250 (28,405) 29.43% 22,966

Total Gross Profit % (7.54%) 5.20% 12.98% 12.98% (7.78%) 40.04% 8.52%

OPERATING REVENUES


Other / Enterprise Charges and Fees 0 0 100 100 (100) 0.00% 0

Other Fees 0 11,218 22,100 22,100 (10,882) 50.76% 17,279

Total Charges for Services 0 11,218 22,200 22,200 (10,982) 50.53% 17,279



OPERATING EXPENSES


Salaries and Wages 14,726 96,061 131,442 131,442 35,381 73.08% 133,147Employee Benefits 5,054 42,219 55,329 55,329 13,110 76.31% 50,757

Total Personal Services 19,780 138,280 186,771 186,771 48,491 74.04% 183,904

Purchased or Contracted Ser 4,680 74,476 103,800 103,800 29,324 71.75% 109,495

Utilities

Water/Sewerage 315 2,773 4,440 4,440 1,667 62.45% 3,856

Natural Gas 204 1,321 3,120 3,120 1,799 42.34% 2,098

Electricity 903 8,357 16,560 16,560 8,203 50.46% 13,346

Gasoline 111 2,011 2,840 2,840 829 70.81% 2,423

Stormwater 2,030 16,547 29,580 29,580 13,033 55.94% 27,154


Total Utilities 3,597 31,278 56,980 56,980 25,702 54.89% 49,282

Supplies 335 12,190 14,110 14,110 1,920 86.39% 17,192

Property (Land and Building 20,564 20,564 300,000 600,000 579,436 3.43% 31,853

Capital Outlay - Reclass to (20,564) (20,564) (300,000) (600,000) (579,436) 3.43% (31,853)



Total Operating Expenses 42,968 387,407 554,671 554,671 167,264 69.84% 530,234

Operating Income (Loss) (24,895) (175,602) (243,141) (243,141) 67,539 72.22% (253,930)


Intergovernmental - Rev 0 0 337,680 487,680 (487,680) 0.00% 0

Intergovernmental - Net 0 0 337,680 487,680 (487,680) 0.00% 0


Interest 0 (57) 0 0 (57) 0.00% (90)



31/43



550-Airport Fund





Total Interest Expense $0 ($57) $0 $0 ($57) 0.00% ($90)

Total Non-operating Income (Expense) 0 (56) 337,680 487,680 (487,736) (0.01%) 238

Income (Loss) Before Transfe (24,895) (175,658) 94,539 244,539 (420,197) (71.83%) (253,692)

TRANSFERS

Transfers - in 0 0 52,681 202,681 (202,681) 0.00% 140,257

Transfers - out 0 0 0 (45,100) 45,100 0.00% 0

Net transfers 0 0 52,681 157,581 (157,581) 0.00% 140,257

CHANGE IN NET ASSETS ($24,895) ($175,658) $147,220 $402,120 ($577,778) (43.68%) ($113,435)



32/43



555-Welcome Center Fund





OPERATING REVENUES

Rents and Royalties $1,800 $7,550 $10,000 $10,000 ($2,450) 75.50% $10,825


OPERATING EXPENSES


Utilities

Water/Sewerage 193 2,780 660 660 (2,120) 421.21% 2,333

Electricity 3,622 16,908 31,200 31,200 14,292 54.19% 29,571

Stormwater 56 446 700 700 254 63.71% 652


Total Utilities 3,874 20,159 32,600 32,600 12,441 61.84% 32,593

Supplies 536 1,309 3,580 3,580 2,271 36.56% 2,493




Income (Loss) Before Transfe (9,830) (72,000) (105,910) (105,910) 33,910 67.98% (95,353)

TRANSFERS

Transfers - in 1,554 10,998 62,360 62,360 (51,362) 17.64% 47,909

Transfers - out (1,554) (10,998) 0 0 (10,998) 0.00% 0

Net transfers 0 0 62,360 62,360 (62,360) 0.00% 47,909

CHANGE IN NET ASSETS ($9,830) ($72,000) ($43,550) ($43,550) ($28,450) 165.33% ($47,444)



33/43



560-Stormwater Utility Fund





OPERATING REVENUES


Utilities / Enterprise Charge $185,201 $1,624,632 $2,165,794 $2,165,794 ($541,162) 75.01% $2,160,372

Other Fees 0 0 0 0 0 0.00% 724

Total Charges for Services 185,201 1,624,632 2,165,794 2,165,794 (541,162) 75.01% 2,161,096

Rents and Royalties 0 2,858 0 0 2,858 0.00% 165

Total Operating Revenues 185,201 1,627,490 2,165,794 2,165,794 (538,304) 75.15% 2,161,261

OPERATING EXPENSES


Salaries and Wages 50,689 315,025 460,278 460,278 145,253 68.44% 448,378


Allocated Payroll Costs 1,762 11,375 14,984 14,984 3,609 75.91% 13,344



Utilities

Water/Sewerage 29 307 960 960 653 31.98% 462

Electricity 86 740 1,200 1,200 460 61.67% 1,021

Propane 23 313 600 600 287 52.17% 0

Gasoline 4,623 24,443 34,990 34,990 10,547 69.86% 40,947

Stormwater 239 1,899 2,740 2,740 841 69.31% 2,893


Total Utilities 5,006 27,751 40,570 40,570 12,819 68.40% 45,400

Supplies 18,516 96,762 195,490 195,490 98,728 49.50% 196,580

Capital Outlay

Property (Land and Building 53,670 384,602 337,930 810,830 426,228 47.43% 96,076

Machinery and Equipment 140,070 255,935 250,000 250,000 (5,935) 102.37% 8,500

Capital Outlay - Reclass to (74,690) (521,315) (587,930) (1,060,830) (539,515) 49.14% (104,576)

Total Capital Outlay 119,050 119,222 0 0 (119,222) 0.00% 0

Depreciation Expense 19,185 209,846 277,440 277,440 67,594 75.64% 295,501Inter-Departmental Charges 10,714 96,591 128,570 128,570 31,979 75.13% 127,358

Total Operating Expenses 266,765 1,141,131 1,697,172 1,737,927 596,796 65.66% 1,536,943

Operating Income (Loss) (81,564) 486,359 468,622 427,867 58,492 113.67% 624,318


Intergovernmental - Rev 0 9,684 180,200 180,200 (170,516) 5.37% 46,773

Intergovernmental - Net 0 9,684 180,200 180,200 (170,516) 5.37% 46,773


Interest (4,490) (45,067) (59,590) (59,590) 14,523 75.63% (64,788)

Total Interest Expense (4,490) (45,067) (59,590) (59,590) 14,523 75.63% (64,788)

Contributions and Donations 0 3,750 0 0 3,750 0.00% 2,800

Gain (loss) on Sale of Capital Assets 0 7,000 0 0 7,000 0.00% 0

Total Non-operating Incom (4,490) (24,633) 120,610 120,610 (145,243) (20.42%) (15,155)

Income (Loss) Before Transfe (86,054) 461,726 589,232 548,477 (86,751) 84.18% 609,163

TRANSFERS

Transfers - in 500,000 1,000,000 0 0 1,000,000 0.00% 0

Transfers - out 0 0 0 0 0 0.00% (609,921)

Net transfers 500,000 1,000,000 0 0 1,000,000 0.00% (609,921)

CHANGE IN NET ASSETS $413,946 $1,461,726 $589,232 $548,477 $913,249 266.51% ($758)



34/43



560-Stormwater Utility Fund







35/43



591-Golf Course Fund





REVENUES

SALES

Merchandise

Gross Sales $1,446 $5,479 $11,210 $11,210 ($5,731) 48.88% $13,489


Gross Profit 335 1,280 1,210 1,210 70 105.79% 9,773

Gross Profit % 23.17% 23.36% 10.79% 10.79% 12.57% 216.44% 72.45%

Food & Beverage (non-alcohol)

Gross Sales 1,141 8,533 17,000 17,000 (8,467) 50.19% 27,056

Cost of Goods Sold 673 5,125 10,000 10,000 4,875 51.25% 10,810

Gross Profit 468 3,408 7,000 7,000 (3,592) 48.69% 16,246

Gross Profit % 41.02% 39.94% 41.18% 41.18% (1.24%) 96.99% 60.05%

Alcohol - Beer

Gross Sales 262 2,492 3,000 3,000 (508) 83.07% 6,201

Cost of Goods Sold 0 0 600 600 600 0.00% 0

Gross Profit 262 2,492 2,400 2,400 92 103.83% 6,201Gross Profit % 100.00% 100.00% 80.00% 80.00% 20.00% 125.00% 100.00%



Total Gross Profit 1,065 7,180 10,610 10,610 (3,430) 67.67% 32,220

Total Gross Profit % 37.38% 43.50% 34.00% 34.00% 9.51% 127.97% 68.93%

OPERATING REVENUES


Streets and Public Improvem 77 297 375 375 (78) 79.20% (434)

Other / Enterprise Charges a 18,407 136,444 261,145 261,145 (124,701) 52.25% 187,541

Other Charges for Services 0 60 0 0 60 0.00% 120

Total Charges for Services 18,484 136,801 261,520 261,520 (124,719) 52.31% 187,227

Rents and Royalties 315 681 0 0 681 0.00% 337


OPERATING EXPENSES







Utilities

Water/Sewerage 0 0 600 600 600 0.00% 0

Electricity 177 2,333 9,000 9,000 6,667 25.92% 4,765

Gasoline 5,820 27,770 28,000 28,000 230 99.18% 36,501

Stormwater 623 4,985 5,310 5,310 325 93.88% 7,088

Customer Service Fee 19 148 0 0 (148) 0.00% 229

Total Utilities 6,639 35,236 42,910 42,910 7,674 82.12% 48,583

Supplies 2,774 39,130 58,260 58,260 19,130 67.16% 63,962


Machinery and Equipment 0 55,835 56,500 56,500 665 98.82% 0

Capital Outlay - Reclass to Balance Sheet 0 (67,034) (56,500) (56,500) 10,534 118.64% (70,111)






36/43



591-Golf Course Fund





Operating Income (Loss) ($32,964) ($261,742) ($333,642) ($333,642) $71,900 78.45% ($365,323)



Interest (94) (998) (1,260) (1,260) 262 79.21% (1,816)

Total Interest Expense (94) (998) (1,260) (1,260) 262 79.21% (1,816)

Total Non-operating Incom (94) (996) (1,260) (1,260) 264 79.05% (1,246)


TRANSFERS

Transfers - in 0 0 370,002 370,002 (370,002) 0.00% 100,550

Net transfers 0 0 370,002 370,002 (370,002) 0.00% 100,550

CHANGE IN NET ASSETS ($33,058) ($262,738) $35,100 $35,100 ($297,838) (748.54%) ($266,019)



37/43



601-Motor Pool Fund





OPERATING REVENUES


General Government $83,844 $756,811 $1,048,030 $1,048,030 ($291,219) 72.21% $1,077,870

Utilities / Enterprise Charges and Fees 0 1,365 1,000 1,000 365 136.50% 1,625

Other Fees 70 70 0 0 70 0.00% 140

Total Charges for Services 83,914 758,246 1,049,030 1,049,030 (290,784) 72.28% 1,079,635

Rents and Royalties 737 8,625 0 0 8,625 0.00% 7,248

Total Operating Revenues 84,651 766,871 1,049,030 1,049,030 (282,159) 73.10% 1,086,883

OPERATING EXPENSES




Allocated Payroll Costs 3,705 23,171 28,311 28,311 5,140 81.84% 0



Utilities

Water/Sewerage 386 3,854 12,600 12,600 8,746 30.59% 13,902

Natural Gas 991 6,673 6,480 6,480 (193) 102.98% 7,584

Electricity 1,714 14,536 24,000 24,000 9,464 60.57% 23,280

Gasoline 1,228 8,748 15,930 15,930 7,182 54.92% 15,783

Stormwater 326 2,087 3,850 3,850 1,763 54.21% 3,774


Total Utilities 4,654 35,969 62,940 62,940 26,971 57.15% 64,434

Supplies 73,688 533,097 743,180 743,180 210,083 71.73% 732,662

Machinery and Equipment 0 0 40,450 40,450 40,450 0.00% 6,500

Capital Outlay - Reclass to Balance Sheet 0 0 (40,450) (40,450) (40,450) 0.00% (6,500)


Inter-Departmental Charges 9,051 111,607 108,610 108,610 (2,997) 102.76% 146,518

Total Operating Expenses 161,929 1,252,366 1,699,240 1,699,240 446,874 73.70% 1,672,877




Interest 0 0 0 0 0 0.00% (37)

Total Interest Expense 0 0 0 0 0 0.00% (37)



TRANSFERS

Transfers - in 0 0 580,619 580,619 (580,619) 0.00% 0

Net transfers 0 0 580,619 580,619 (580,619) 0.00% 0

CHANGE IN NET ASSETS ($77,278) ($485,493) ($69,591) ($69,591) ($415,902) 697.64% ($585,215)



38/43



791-Cemetery Trust Fund





REVENUES

SALES

Alcohol - Beer

Cost of Goods Sold $0 $0 $0 $0 $0 0.00% $13,184

Gross Profit 0 0 0 0 0 0.00% (13,184)

Total Cost of Goods Sold 0 0 0 0 0 0.00% 13,184

Total Gross Profit 0 0 0 0 0 0.00% (13,184)

OPERATING REVENUES


Other Charges for Services 2,152 26,273 0 0 26,273 0.00% 43,355

Total Charges for Services 2,152 26,273 0 0 26,273 0.00% 43,355

Rents and Royalties 0 360 0 0 360 0.00% 970

Total Operating Revenues 2,152 26,633 0 0 26,633 0.00% 44,325

OPERATING EXPENSES

Purchased or Contracted Ser 25 284 0 0 (284) 0.00% 1,160

Property (Land and Buildings) 0 0 0 0 0 0.00% 20,630

Capital Outlay - Reclass to Balance Sheet 0 0 0 0 0 0.00% (20,630)

Total Operating Expenses 25 284 0 0 (284) 0.00% 1,160

Operating Income (Loss) 2,127 26,349 0 0 26,349 0.00% 29,981


Interest Income 20,003 54,914 0 0 54,914 0.00% 102,235

Contributions and Donations 2,052 23,041 0 0 23,041 0.00% 47,875

Total Non-operating Incom 22,055 77,955 0 0 77,955 0.00% 150,110

Income (Loss) Before Transfe 24,182 104,304 0 0 104,304 0.00% 180,091




39/43



792-Mausoleum Trust Fund





OPERATING EXPENSES

Purchased or Contracted Ser $620 $3,608 $0 $0 ($3,608) 0.00% $4,315


Operating Income (Loss) (620) (3,608) 0 0 (3,608) 0.00% (4,315)


Interest Income 822 15,323 0 0 15,323 0.00% 36,590

Total Non-operating Incom 822 15,323 0 0 15,323 0.00% 36,590

Income (Loss) Before Transfe 202 11,715 0 0 11,715 0.00% 32,275

CHANGE IN NET ASSETS $202 $11,715 $0 $0 $11,715 0.00% $32,275



40/43



951-Griffin Business and Tourism Association Fund





OPERATING EXPENSES


Employee Benefits $0 $0 $0 $0 $0 0.00% ($90)

Allocated Payroll Costs 0 11,653 17,774 17,774 6,121 65.56% 16,915

Total Personal Services 0 11,653 17,774 17,774 6,121 65.56% 16,825

Purchased or Contracted Ser 962 12,778 18,500 18,500 5,722 69.07% 13,113

Supplies 55 370 1,950 1,950 1,580 18.97% 3,602

Inter-Departmental Charges 83 750 1,000 1,000 250 75.00% 0





Contributions and Donations 0 6,645 0 0 6,645 0.00% 2,582



TRANSFERS

Transfers - in 1,554 10,998 39,225 39,225 (28,227) 28.04% 17,058

Transfers - out (1,554) (10,998) 0 0 (10,998) 0.00% 15,809

Net transfers 0 0 39,225 39,225 (39,225) 0.00% 32,867

CHANGE IN NET ASSETS ($1,100) ($18,906) $1 $1 ($18,907) (1,890,600.00%) $1,910



41/43



952-Main Street Fund





OPERATING EXPENSES


Salaries and Wages $4,531 $30,271 $41,202 $41,202 $10,931 73.47% $41,139

Employee Benefits 214 11,351 18,392 18,392 7,041 61.72% 17,617


Purchased or Contracted Ser 3,352 10,235 8,000 8,000 (2,235) 127.94% 12,903

Supplies 50 713 1,500 1,500 787 47.53% 4,384

Machinery and Equipment 0 0 0 0 0 0.00% 12,996

Capital Outlay - Reclass to Balance Sheet 0 0 0 0 0 0.00% (12,996)

Depreciation Expense 217 1,952 0 0 (1,952) 0.00% 1,949

Inter-Departmental Charges 766 6,893 9,190 9,190 2,297 75.01% 9,030




Intergovernmental - Rev 0 3,500 0 0 3,500 0.00% 7,000

Intergovernmental - Net 0 3,500 0 0 3,500 0.00% 7,000




TRANSFERS

Transfers - out 0 0 78,284 78,284 (78,284) 0.00% 84,115

Net transfers 0 0 78,284 78,284 (78,284) 0.00% 84,115

CHANGE IN NET ASSETS ($9,130) ($57,915) $0 $0 ($57,915) 0.00% $4,120



42/43



953-Downtown Development Fund





OPERATING REVENUES

Rents and Royalties $0 $186 $0 $0 $186 0.00% $0

Total Operating Revenues 0 186 0 0 186 0.00% 0

OPERATING EXPENSES


Salaries and Wages 0 33,243 61,005 61,005 27,762 54.49% 62,909

Employee Benefits 5 9,833 20,689 20,689 10,856 47.53% 18,535

Total Personal Services 5 43,076 81,694 81,694 38,618 52.73% 81,444

Purchased or Contracted Ser 112 7,979 5,070 5,070 (2,909) 157.38% 13,548

Utilities

Stormwater 28 223 310 310 87 71.94% 326


Total Utilities 31 248 350 350 102 70.86% 363

Supplies 0 0 740 740 740 0.00% 238

Inter-Departmental Charges 766 6,893 9,190 9,190 2,297 75.01% 9,030


Operating Income (Loss) (914) (58,010) (97,044) (97,044) 39,034 59.78% (104,623)


Intergovernmental - Rev 0 10,000 0 0 10,000 0.00% 0


Interest Income 9 101 0 0 101 0.00% 216

Interest 0 (15) 0 0 (15) 0.00% 0

Total Interest Expense 0 (15) 0 0 (15) 0.00% 0

Total Non-operating Incom 9 10,086 0 0 10,086 0.00% 216

Income (Loss) Before Transfe (905) (47,924) (97,044) (97,044) 49,120 49.38% (104,407)

TRANSFERS

Transfers - out 0 0 97,044 97,044 (97,044) 0.00% 128,832

Net transfers 0 0 97,044 97,044 (97,044) 0.00% 128,832

CHANGE IN NET ASSETS ($905) ($47,924) $0 $0 ($47,924) 0.00% $24,425



43/43




For the Nine Months Ending March 31, 2013Exception Report - Missing and Duplicate Accounts

Account Code Occurrences Row Number (dups) Row Code (dups)

Unit:COG:SUMMARY

No Exceptions Found

No Duplicate Accounts

rev and exp by fund fy 2013

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