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 22.35 11.72 183 11.22 1.37
Sanitary Sewer Utility 12 23.88 12.52 11 0.72 0.09
Municipal Liquor 1 3.48 1.82 145 8.87 1.08
Golf Course 1 3.29 1.73 795 48.51 5.90
EBHC 8 15.80 8.28 467717 28.54 3.47
Storm Drainage 16,001,053 30.70 16.09 5 0.31 0.04
Street Light Utility 209 0.40 0.21 29503 1.80 0.22
Recycling and Refuse 54 0.11 0.06 449 0.03 0.00
Total Proprietary $ 52 100.00 52.42 $ 1 100.00 12.17
Total Govt 47 11
Total Govt & Proprietary (A) $ 99 $ 13
(A) From 2007 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 $ 2 12.10 5.10 $ 1 10.55 3.80
Sanitary Sewer Utility 3 19.15 8.07 2 18.00 6.48
Municipal Liquor 5 31.29 13.19 5 31.66 11.41
Golf Course 256 1.45 0.61 314 1.93 0.69
EBHC 4 24.76 10.43 4 28.20 10.16
Storm Drainage 1,504,846 8.50 3.58 1,124 6.90 2.49
Street Light Utility 241 1.37 0.58 191 1.18 0.42
Recycling and Refuse 246 1.39 0.59 257 1.58 0.57
Total Proprietary $ 17 100.00 42.14 $ 16 100.00 36.02
Total Govt 24 28
Total Govt & Proprietary $ 42 $ 45
(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 $ 9 19.09 9.08 $ 1 9.23 8.11
SPECIAL REVENUE FUNDS
H RA 17 0.04 0.02 15 0.13 0.12
E DA 1 552 3.95 1.88 54 0.46 0.40
CDBG - 0.00 0.00 - 0.00 0.00
Police Drug Forfeiture 16 0.03 0.02 1410 0.01 0.01
Earle Brown TIF District 304 0.64 0.31 7 0.06 0.05
TIF District No. 3 19 41.31 19.6 6 58.39 51.
TIF District No. 4 126,389 0.27 0.13 - 0.00 0.00
City Initiative Grant 121 0.26 0.12 27 0.23 0.20
DEBT SERVICE FUNDS
GO Improvement Bonds 5,380 11.37 5.41 2 19.91 17.48
General Obligation Bonds 1208520 2.55 1.22 45 0.38 0.34
Tax Increment Bonds 2 5.36 2.55 - 0.00 0.00
CAPITAL PROJECTS FUNDS 0.00 0.00
Capital Improvements 1 3.02 1.44 9,969 0.08 0.07
MSA 738 1.56 0.74 - 0.00 0.00
Capital Reserve Emergency 1 2.97 1.41 23 0.20 0.17
Infrastructure Construction 1 2.19 1.04 1 10.75 9.44
EBHC Capital 422 0.89 0.42 20 0.17 0.15
Street Reconstruction 1 3.35 1.60 - 0.00 0.00
Technology 540 1.14 0.54 - 0.00 0.00
Total Govt $ 47, 317, 806 100.00 47.58 $ 11, 827,655 100.00 87.83
Total Prop 52 1,639
Total Gov and Prop (8) $ 99 $ 13
(8) From 2007 Unaudited figures. Includes Governmental Fund Types and Proprietary Fund Types
Does not include Account Groups and Internal Service Funds.
GOVERNMENTAL FUNDS (Continued)
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 (zl) 10% 5%
GENERAL FUND $ 15, 588, 921 64.10 37.09 $ 14, 623, 974 50.55 32.34
SPECIAL REVENUE FUNDS
H RA 262 1.08 0.63 395 0.00 0.00
EDA 85745 0.35 0.20 295 1.02 0.65
CDBG - 0.00 0.00 - 0.00 0.00
Police Drug Forfeiture 25 0.10 0.06 59 0.21 0.13
Earle Brown TIF District 764 3.15 1.82 3 0.01 0.01
TIF District No. 3 2 10.49 6.07 6 21.44 13.72
TIF District No. 4 277 1.14 0.66 246 0.85 0.55
City Initiative Grant 160 0.66 0.38 170 0.59 0.38
DEBT SERVICE FUNDS
GO Improvement Bonds 1 4.12 2.38 1 3.71 2.37
General Obligation Bonds 773 3.18 1.84 715 2.47 1.58
Tax Increment Bonds - 0.00 0.00 1 6.56 4.20
CAPITAL PROJECTS FUNDS
Capital Improvements 56 0.23 0.13 110 0.38 0.25
MSA 1 4.99 2.89 60 0.21 0.13
Capital Reserve Emergency 236 0.97 0.56 183 0.63 0.41
Infrastructure Construction 517 2.13 1.23 2 7.09 4.53
EBHC Capital 16 0.07 0.04 40 0.14 0.09
Street Reconstruction 760 3.13 1.81 1 3.99 2.55
Technology 23 0.10 0.06 39 0.14 0.09
Total Govt $ 24, 317, 942 100.00 57.86 $ 28, 928,453 100.00 63.98
Total Proprietary 17 16
Total Govt & Proprietary $ 42 $ 45
(3) Includes Total Revenues /Operating Revenues, Non - Operating Revenues.
(4) Includes Expenditures, Operating Expenses, Non - operating Expenses
Conclusion: General Fund, TIF District No. 3, GO Improvement Bonds, and Infrastructure Construction 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