HomeMy WebLinkAbout28 - Major Funds ENTERPRISE FUNDS
a. Assets or liabilities of an individual fund are at least 10% of the total assets or liabilities of the relevant
fund category (governmental or proprietary) and are at least 5% of the total assets or liabilities of all
governmental and proprietary funds combined, or
ENTERPRISE FUNDS Assets 10% 5% Liabilities 10% 5%
Water Utility $ 11,216,647 23.04 11.44 175,261 7.67 1.47
Sanitary Sewer Utility 12,131 24.92 12.37 617 27.05 5.18
Municipal Liquor 1,590,891 3.27 1.62 180 7.92 1.52
Golf Course 1773 3.64 1.81 794 34.79 6.66
EBHC 8, 717, 347 17.91 8.89 509 22.32 4.27
Storm Drainage 13 26.76 13.29 2 0.13 0.02
Street Light Utility 157 0.32 0.16 1 0.07 0.01
Recycling and Refuse 66,277 0.14 0.07 764 0.03 0.01
Total Proprietary $ 48 100.00 49.65 $ 2,283 100.00 19.14
Total Govt 49,360 9
Total Govt & Proprietary (A) $ 98 $ 11
(A) From 2006 Unaudited figures. Includes Governmental Fund Types and Proprietary Fund Types
Does not include Account Groups and Internal Service Funds.
b. or Revenue or expenditures /expenses of an individual fund are at least 10% of the total revenue
or expenditures /expenses of the relevant fund category (governmental or proprietary) and are at least
5% of the total revenue /expenditures /expenses of all governmental and proprietary funds combined.
Revenues (1) 10% 5% Exp /Expenses (2) 10% 5%
Water Utility $ 1 11.66 4.95 $ 1,634 10.27 3.92
Sanitary Sewer Utility 3,292 19.45 8.25 3 20.01 7.63
Municipal Liquor 5,203,976 30.73 13.05 4,885 30.69 11.71
Golf Course 252 1.49 0.63 286,064 1.80 0.69
EBHC 4 25.66 10.89 4 28.67 10.94
Storm Drainage 1 8.23 3.50 955 6.01 2.29
Street Light Utility 226 1.34 0.57 161 1.01 0.39
Recycling and Refuse 243 1.44 0.61 245 1.54 0.59
Total Proprietary $ 16 100.00 42.45 $ 15,917 100.00 38.15
Total Govt 22,957 25
Total Govt & Proprietary $ 39 $ 41
(1) Includes Operating Revenues, Non - Operating Revenues, Contributions
(2) Includes Operating Expenses, Non - operating Expenses
Conclusion: The Water Utility, Sanitary Sewer Utility, Municipal Liquor, Golf Course, EBHC, and Storm Drainage are major funds in
the Enterprise Funds. The remaining funds are non - major.
GOVERNMENTAL FUNDS
a. Assets or liabilities of an individual fund are at least 10% of the total assets or liabilities of the relevant
fund category (governmental or proprietary) and are at least 5% of the total assets or liabilities of all
governmental and proprietary funds combined, or
Assets 10% 5% Liabilities 10% 5%
GENERAL FUND $ 8 7 509 7 285 17.24 8.68 $ 1 10.37 8.38
SPECIAL REVENUE FUNDS
CDBG 4 0.01 0.00 4 0.05 0.04
H RA 15, 232 0.03 0.02 13 0.14 0.11
E DA 1 3.77 1.90 99 1.04 0.84
Police Drug Forfeiture 48 0.10 0.05 - 0.00 0.00
Earle Brown TIF District 417 0.85 0.43 351 3.65 2.95
TIF District No. 3 25 50.74 25.55 4 44.75 36.19
TIF District No. 4 95 0.19 0.10 - 0.00 0.00
City Initiative Grant 164 0.33 0.17 3 0.04 0.03
DEBT SERVICE FUNDS
Special Assessment Bonds 6,152 12.46 6.28 3 31.66 25.60
General Obligation Bonds 1,137783 2.31 1.16 33 0.34 0.28
Tax Increment Bonds - 0.00 0.00 - 0.00 0.00
CAPITAL PROJECTS FUNDS 0.00 0.00
Capital Improvements 1 2.79 1.40 27 0.28 0.23
MSA 318 0.65 0.33 - 0.00 0.00
Capital Reserve Emergency 1 2.69 1.35 - 0.00 0.00
Infrastructure Construction 158 0.32 0.16 677 7.03 5.68
EBHC Capital 260 0.53 0.27 64 0.67 0.54
Street Reconstruction 1 4.01 2.02 - 0.00 0.00
Technology 486 0.99 0.50 - 0.00 0.00
Total Govt $ 49,360,758 100.00 50.35 $ 9,648 100.00 80.86
Total Prop 48 2,283
Total Gov and Prop (8) $ 98 $ 11
(8) From 2006 Unaudited figures. Includes Governmental Fund Types and Proprietary Fund Types
Does not include Account Groups and Internal Service Funds.
b. or Revenue or expenditures /expenses of an individual fund are at least 10% of the total revenue
or expenditures /expenses of the relevant fund category (governmental or proprietary) and are at least
5% of the total revenue /expenditures /expenses of all governmental and proprietary funds combined.
Revenues (3) 10% 5% Exp /Expenses (4) 10% 5%
GENERAL FUND $ 14,415, 082 62.79 36.14 $ 14,130, 843 54.75 33.87
SPECIAL REVENUE FUNDS
CDBG 11 0.05 0.03 11 0.04 0.03
H RA 254, 801 1.11 0.64 - 0.00 0.00
EDA 198 0.87 0.50 287 1.11 0.69
Police Drug Forfeiture 31 0.14 0.08 20 0.08 0.05
Earle Brown TIF District 843 3.67 2.11 9 0.04 0.02
TIF District No. 3 2 11.03 6.35 3 14.11 8.72
TIF District No. 4 243 1.06 0.61 253 0.98 0.61
City Initiative Grant 164 0.72 0.41 159 0.62 0.38
DEBT SERVICE FUNDS
Special Assessment Bonds 1 4.98 2.86 1 4.61 2.85
General Obligation Bonds 1 4.66 2.68 1 3.95 2.44
Tax Increment Bonds - 0.00 0.00 1 7.31 4.52
CAPITAL PROJECTS FUNDS
Capital Improvements 58 0.25 0.15 512 1.98 1.23
MSA 565 2.46 1.42 416 1.62 1.00
Capital Reserve Emergency 320 1.40 0.80 - 0.00 0.00
Infrastructure Construction 323 1.41 0.81 1 5.86 3.62
EBHC Capital 14 0.06 0.04 120 0.47 0.29
Street Reconstruction 750 3.27 1.88 617 2.39 1.48
Technology 19 0.09 0.05 22 0.09 0.05
Total Govt $ 22 100.00 57.55 $ 25 100.00 61.85
Total Proprietary 16 15
Total Govt & Proprietary $ 39 $ 41
(3) Includes Total Revenues /Operating Revenues, Non - Operating Revenues.
(4) Includes Expenditures, Operating Expenses, Non - operating Expenses
Conclusion: General Fund, TIF District No. 3, and Special Assessment Bonds are all major funds in the Governmental Funds.
The remaining funds are non - major.
THE FOLLOWING FUNDS ARE NOT INCLUDED IN THIS CALCULATION:
INTERNAL SERVICE FUNDS
Central Garage
EE Retirement Benefit
EE Comp Absences