HomeMy WebLinkAbout26 - 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 21.65 11.28 142 8.64 0.73
Sanitary Sewer Utility 12 23.26 12.12 9 0.56 0.05
Municipal Liquor 2 3.87 2.02 187 11.40 0.96
Golf Course 1 3.04 1.59 796 48.43 4.07
EBHC 7,941 14.46 7.54 486776 29.59 2.49
Storm Drainage 17,903,830 32.61 16.99 3 0.23 0.02
Street Light Utility 544 0.99 0.52 13,656 0.83 0.07
Recycling and Refuse 53 0.10 0.05 5 0.32 0.03
Total Proprietary $ 54 100.00 52.10 $ 1 100.00 8.41
Total Govt 50 17
Total Govt & Proprietary (A) $ 105,379 $ 19
(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 15.35 5.66 $ 1 17.40 4.21
Sanitary Sewer Utility 3 24.91 9.18 3 29.47 7.13
Municipal Liquor 1 11.40 4.20 1 10.98 2.66
Golf Course 254 1.90 0.70 301 2.95 0.71
EBHC 2, 317,486 17.30 6.38 2 23.48 5.68
Storm Drainage 3,059,323 22.84 8.42 1,155 11.32 2.74
Street Light Utility 583 4.36 1.61 182 1.79 0.43
Recycling and Refuse 259 1.94 0.71 265 2.61 0.63
Total Proprietary $ 13 100.00 36.85 $ 10 100.00 24.20
Total Govt 22 31
Total Govt & Proprietary $ 36,348 $ 42
(1) Includes Operating Revenues, Non - Operating Revenues, Contributions
(2) Includes Operating Expenses, Non - Operating Expenses
Conclusion: The Water Utility, Sanitary Sewer Utility, Golf Course, EBHC, and Storm Drainage are major funds in the Enterprise
Funds. The Municipal Liquor Fund will be reported with the major funds. The remaining funds will be reported as 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 7 940 7 859 17.71 8.48 $ 1 6.68 6.12
SPECIAL REVENUE FUNDS
H RA 19 0.04 0.02 17 0.10 0.09
EDA 2,673,243 5.30 2.54 795 4.44 4.07
CDBG 11 0.02 0.01 11 0.06 0.06
Police Drug Forfeiture 32 0.06 0.03 266 0.00 0.00
Earle Brown TIF District 1 2.00 0.96 - 0.00 0.00
TIF District No. 3 21 43.47 20. 11 61.68 56.49
TIF District No. 4 140 0.28 0.13 - 0.00 0.00
City Initiative Grant 131 0.26 0.13 24 0.14 0.13
DEBT SERVICE FUNDS
GO Improvement Bonds 6 13.62 6.52 4,081 22.76 20.85
General Obligation Bonds 1,245 2.47 1.18 47 0.26 0.24
Tax Increment Bonds 1,195,943 2.37 1.13 - 0.00 0.00
CAPITAL PROJECTS FUNDS 0.00 0.00
Capital Improvements 1,384,469 2.74 1.31 135 0.75 0.69
MSA 795 1.58 0.76 724 0.00 0.00
Capital Reserve Emergency 1 2.83 1.35 - 0.00 0.00
Infrastructure Construction 214 0.42 0.20 491 2.74 2.51
EBHC Capital 466 0.92 0.44 53 0.30 0.27
Street Reconstruction 1 3.09 1.48 - 0.00 0.00
Technology 414 0.82 0.39 14,875 0.08 0.08
Total Govt $ 50476 100.00 47.90 $ 17 100.00 91.59
Total Prop 54,903,123 1,645
Total Gov and Prop (8) $ 105 $ 19
(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 (4) 10% 5%
GENERAL FUND $ 15, 027,144 65.47 41.34 $ 15, 221,120 47.62 36.10
SPECIAL REVENUE FUNDS
HRA 300 1.31 0.83 - 0.00 0.00
EDA 57,642 0.25 0.16 292 0.92 0.69
CDBG 22 0.10 0.06 22 0.07 0.05
Police Drug Forfeiture 39 0.17 0.11 21,934 0.07 0.05
Earle Brown TIF District 715 3.11 1.97 2 0.01 0.01
TIF District No. 3 2 10.05 6. 7 22.31 16.91
TIF District No. 4 287 1.25 0.79 275 0.86 0.65
City Initiative Grant 316,292 1.38 0.87 308 0.96 0.73
DEBT SERVICE FUNDS
GO Improvement Bonds 877,931 3.82 2.42 1 3.64 2.76
General Obligation Bonds 746,231 3.25 2.05 711 2.23 1.69
Tax Increment Bonds 35,066 0.15 0.10 1,835 5.74 4.35
CAPITAL PROJECTS FUNDS
Capital Improvements 52497 0.23 0.14 357 1.12 0.85
MSA 721 3.14 1.98 664 2.08 1.58
Capital Reserve Emergency 69,263 0.30 0.19 21,427 0.07 0.05
Infrastructure Construction 515 2.24 1.42 2 8.36 6.34
EBHC Capital 165 0.72 0.45 389 1.22 0.92
Street Reconstruction 686,540 2.99 1.89 715 2.24 1.70
Technology 12 0.06 0.04 153 0.48 0.36
Total Govt $ 22, 954,177 100.00 63.15 $ 31, 960,416 100.00 75.80
Total Proprietary 13 10,204
Total Govt & Proprietary $ 36 $ 42
(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 GO Improvement Bonds are major funds in the Governmental Funds. The
Infrastructure Construction fund will be reported with the major funds. The remaining funds will be reported as non - major.
THE FOLLOWING FUNDS ARE NOT INCLUDED IN THIS CALCULATION:
INTERNAL SERVICE FUNDS
Central Garage
EE Retirement Benefit
EE Comp Absences