Houston
County Tennessee |
|
|
|
|
|
|
|
Exhibit A |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Combined Balance Sheet - All
Fund Types. |
|
|
Account Group and
Discretely Presented Component Unit |
|
30-Jun-00 |
|
|
|
Component |
|
|
Primary Government |
Unit |
|
|
Fiduciary |
Account |
|
|
Governmental Fund Types |
Fund Type |
Group |
Houston |
|
|
|
General |
County |
|
|
|
Special |
Debt |
Capital |
|
Long-term |
School |
|
|
General |
Revenue |
Service |
Projects |
Agency |
Debt |
Department |
|
|
ASSETS |
|
Equity in Pooled Cash and
Investments |
|
$ 214,332 |
$ 697,446 |
$ 391,090 |
$ - |
$ 4,677 |
$ - |
$ 1,974,164 |
|
Cash |
|
0 |
7911 |
0 |
0 |
115031 |
0 |
0 |
|
Accounts Receivable |
|
0 |
3105 |
0 |
0 |
0 |
0 |
4779 |
|
Due from Other Governments |
|
36343 |
116493 |
1634 |
0 |
26091 |
0 |
42932 |
|
Due from Other Funds |
|
1 |
10485 |
0 |
0 |
0 |
0 |
0 |
|
Taxes Receivable |
|
95465 |
3260 |
5123 |
0 |
0 |
0 |
42843 |
|
Allowance for Uncollectible
Taxes |
|
-18666 |
-637 |
-1002 |
0 |
0 |
0 |
-8377 |
|
Prepaid Items |
|
0 |
0 |
0 |
0 |
0 |
0 |
35141 |
|
Amount Available in Debt
Service Fund |
|
0 |
0 |
0 |
0 |
0 |
313732 |
0 |
|
Amount
to be Provided for Retirement of General Long-Debt |
0 |
0 |
0 |
0 |
0 |
2592331 |
240000 |
|
|
|
|
Total Assets |
|
$ 327,475 |
$ 383,063 |
$ 396,845 |
$ - |
$ 145,799 |
$ 2,906,063 |
$ 2,331,482 |
|
|
|
LIABILITIES AND FUND BALANCES |
|
|
Liabilities |
|
Accounts Payable |
|
$ 13,037 |
$ 1,274 |
$
- |
$ 620 |
$ 4,677 |
$ - |
$ 1,678 |
|
Accured Payroll |
|
442 |
- |
- |
- |
- |
- |
- |
|
Payroll Deductions Payable |
|
154 |
- |
- |
- |
- |
- |
25,098 |
|
Cash Overdraft |
|
- |
- |
- |
23,674 |
- |
- |
- |
|
Contracts Payable |
|
- |
- |
- |
- |
- |
- |
294,419 |
|
Retainage Payable |
|
- |
- |
- |
- |
- |
- |
93,277 |
|
Due to Other Funds |
|
- |
1 |
10,485 |
- |
- |
- |
- |
|
Due to Other Taxing Units |
|
- |
- |
- |
- |
26,091 |
- |
- |
|
Due to Litigants, Heirs and Others |
|
- |
- |
- |
- |
115,031 |
- |
- |
|
Accured Interest Payable |
|
- |
- |
11,289 |
- |
- |
- |
- |
|
Capital Outlay Notes Payable |
|
- |
- |
57,218 |
- |
- |
- |
- |
|
Deferred Revenue - Taxes |
|
76,799 |
2,623 |
4,121 |
- |
- |
- |
34,466 |
|
General Obligation Bonds Payable -
Long-term |
- |
- |
- |
- |
- |
270,000 |
- |
|
Capital Outlay Notes Payable - Long-term |
|
- |
- |
- |
- |
- |
742,796 |
240,000 |
|
Capitalized Lease Obligations - Noncurrent |
|
- |
- |
- |
- |
- |
78,930 |
- |
|
Accrued Leave |
|
- |
- |
- |
- |
- |
4,085 |
- |
|
Accured Liability for Landfill
Postclosure Care Costs |
- |
- |
- |
- |
- |
302,752 |
- |
|
Other Loans Payable - Long-term |
|
- |
- |
- |
- |
- |
1,507,500 |
- |
|
FICA and Income Tax Payments |
|
2,292 |
- |
- |
- |
- |
- |
- |
|
Total Liabilities |
|
$ 92,724 |
$ 3,898 |
$ 83,113 |
$ 24,294 |
$ 145,799 |
$ 2,906,063 |
$ 688,938 |
|
|
|
|
|
|
|
Houston County Tennessee |
|
|
Combined Balance Sheet - All
Fund Types. |
|
|
Account Group and
Discretely Presented Component Unit (Cont.) |
|
|
Component |
|
|
Primary Government |
Unit |
|
|
Fiduciary |
Account |
|
|
Governmental Fund Types |
Fund Type |
Group |
Houston |
|
|
|
General |
County |
|
|
|
Special |
Debt |
Capital |
|
Long-term |
School |
|
|
General |
Revenue |
Service |
Projects |
Agency |
Debt |
Department |
|
|
Fund Balances |
|
Reserved for Encumbrances |
|
$ - |
$ 174,926 |
$
- |
$ 87,675 |
$ - |
$ - |
$ 7,651,222 |
|
Reserved for Purchase of Electronic
Fingerprint Imaging System |
- |
2,287 |
- |
- |
- |
- |
- |
|
Reserved for Alcohol and Drug Treatment |
|
7,070 |
- |
- |
- |
- |
- |
- |
|
Reserved for Computer System - Register |
|
8,210 |
- |
- |
- |
- |
- |
- |
|
Reserved for Capital Outlay |
|
8,605 |
- |
- |
- |
- |
- |
- |
|
Reserved for Career Ladder - Extended
Contract |
- |
- |
- |
- |
- |
- |
5,404 |
|
Reserved for Career Ladder Program |
|
- |
- |
- |
- |
- |
- |
10,068 |
|
Reserved for Education Edge |
|
- |
- |
- |
- |
- |
- |
2 |
|
Reserved for Title I Grants to Local
Education Agencies |
- |
- |
- |
- |
- |
- |
13,318 |
|
Reserved for Innovative Education Program
Strategies |
- |
- |
- |
- |
- |
- |
2,033 |
|
Reserved for Special Education - Grants
to States |
- |
- |
- |
- |
- |
- |
15,890 |
|
Other Federal Reserves |
|
- |
- |
- |
- |
- |
- |
2,593 |
|
Reserved for Other General Purposes |
|
14,458 |
- |
- |
- |
- |
- |
- |
|
Unseserved: |
|
|
|
Designated for Youth Center |
|
919 |
- |
- |
- |
- |
- |
- |
|
Undesignated (Fund Deficit) |
|
195,489 |
656,952 |
313,732 |
(111,969) |
- |
- |
(6,057,986) |
|
Total Fund Balances |
|
$ 234,751 |
$ 834,165 |
$ 313,732 |
$
(24,294) |
$ - |
$ - |
$ 1,642,544 |
|
|
Total Liabilities And Fund
Balances |
|
$ 327,475 |
$ 838,063 |
$ 396,845 |
$ - |
$ 145,799 |
$ 2,906,063 |
$ 2,331,482 |
|
|
|
|
The
accompanying notes are an integral part of this statement. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Houston County, Tennessee |
|
Exhibit B |
|
Combined State of Revenues,
Expenditures |
|
and Changes in Fund Equity |
|
All Governmental Fund Types |
|
and Discretely Presented Component Unit |
|
For the Year Ended June 30,
2000 |
|
|
|
Component |
|
|
Primary Government |
Unit |
|
|
|
|
|
Governmental Fund Types |
Houston |
|
|
|
County |
|
|
|
|
Special |
Debt |
Capital |
School |
|
|
|
General |
Revenue |
Service |
Projects |
Department |
|
|
|
|
Revenues and Other Sources |
|
|
|
Local Taxes |
|
|
$ 1,394,248 |
$ 81,359 |
$ 227,147 |
$ - |
$ 1,006,170 |
|
Licenses and Permits |
|
|
8,949 |
- |
- |
- |
672 |
|
Fines, Forfeitures and Penalities |
|
|
19,153 |
7,863 |
- |
- |
- |
|
Charges for Current Services |
|
|
431,976 |
228,981 |
- |
- |
258,830 |
|
Other Local Revenues |
|
|
34,754 |
11,465 |
- |
- |
153,186 |
|
State of Tennessee |
|
|
209,440 |
1,409,230 |
7,327 |
- |
5,044,089 |
|
Federal Government |
|
|
152,019 |
6,614 |
- |
300,920 |
642,174 |
|
Other Governments and Citizens Groups |
|
|
8,589 |
154,357 |
19,525 |
- |
- |
|
Total Revenues |
|
|
$ 2,259,128 |
$ 1,899,869 |
$ 253,999 |
$ 300,920 |
$ 7,105,121 |
|
Other Sources: |
|
|
|
Note Proceeds |
|
|
- |
125,146 |
- |
- |
37,500 |
|
Proceeds from Capitalized Lease Obligations |
|
|
108,350 |
- |
- |
- |
- |
|
Other Loan Proceeds |
|
|
- |
- |
- |
102,500 |
1,405,000 |
|
Operating Transfers |
|
|
184,725 |
- |
- |
- |
- |
|
Operating Transfers from Component Units |
|
|
- |
- |
23,215 |
- |
- |
|
Total Revenues and Other
Sources |
|
|
$ 2,552,203 |
$ 2,025,015 |
$ 277,214 |
$ 403,420 |
$ 8,547,621 |
|
|
Expenditures and Other Uses |
|
Current: |
|
General Government |
|
$ 2,095,956 |
$ 323,486 |
$ - |
$ - |
$
- |
|
Highways |
|
- |
1,519,832 |
- |
- |
- |
|
Education |
|
- |
- |
- |
- |
6,488,980 |
|
Debt Service |
|
32,941 |
55,288 |
273,065 |
- |
265,078 |
|
Capital Projects |
|
328,742 |
- |
- |
433,374 |
1,231,996 |
|
Total Expenditures |
|
$ 2,457,639 |
$ 1,898,606 |
$ 273,065 |
$ 433,374 |
$ 7,986,054 |
|
Other Uses: |
|
Operating Transfers |
|
- |
184,725 |
- |
- |
- |
|
Operating Transfers to Primary Government |
|
- |
- |
- |
- |
23,215 |
|
Total Expenditures and Other
Uses |
|
$ 2,457,639 |
$
2,083,331 |
$ 273,065 |
$ 433,374 |
$ 8,009,269 |
|
|
Excess of Revenues and Other
Sources Over |
|
(Under) Expenditures and Other Uses |
|
$ 94,564 |
$ (58,316) |
$ 4,149 |
$ (29,954) |
$ 538,352 |
|
Fund Equity, July 1, 1999 |
|
140,187 |
892,481 |
309,583 |
5,660 |
1,104,192 |
|
|
Fund Equity, June 30, 2000 |
|
$ 234,751 |
$ 834,165 |
$ 313,732 |
$ (24,294) |
$ 1,642,544 |
|
The
accompanying notes are an integral part of this statement. |
|
Houston County, Tennessee |
|
Exhibit C |
|
Combined
Statement of Revenues, Expenditures and |
|
Changes in Fund
Balances - Actual (Budgetary Basis) and Budget |
|
General
Special Revenue and Debt Service Fund Types |
|
For the Year Ended June 30,
2000 |
|
|
|
|
General Fund |
Special Revenue Funds |
Debt Service Fund |
|
|
Variance- |
Actual |
|
Variance- |
|
Variance- |
|
|
Favorable or |
(Budgetary |
|
Favorable or |
|
Favorable or |
|
|
Actual |
Budget |
(Unfavorable) |
Basis) |
Budget |
(Unfavorable) |
Actual |
Budget |
(Unfavorable) |
|
Revenues and Other Sources |
|
Local Taxes |
$ 1,394,248 |
$ 1,363,165 |
$ 31,083 |
$ 81,359 |
$ 97,423 |
$ (16,064) |
$ 227,147 |
$ 178,608 |
$ 48,539 |
|
Licenses and Permits |
8,949 |
11,597 |
(2,648) |
- |
- |
- |
- |
- |
- |
|
Fines, Forfeitures and Penalities |
19,153 |
17,989 |
1,164 |
7,863 |
6,400 |
1,463 |
- |
- |
- |
|
Charges for Current Services |
431,976 |
458,410 |
(26,434) |
192 |
50 |
142 |
- |
72,825 |
(72,825) |
|
Other Local Revenues |
34,754 |
20,951 |
13,803 |
11,465 |
15,500 |
(4,035) |
- |
- |
- |
|
State of Tennessee |
209,440 |
182,128 |
27,312 |
1,409,230 |
1,409,106 |
124 |
7,327 |
- |
7,327 |
|
Federal Government |
152,019 |
405,728 |
(253,709) |
6,614 |
33,900 |
(27,286) |
- |
- |
- |
|
Other Governments and Citizens Groups |
8,589 |
45,299 |
(36,710) |
154,357 |
165,297 |
(10,940) |
19,525 |
16,150 |
3,375 |
|
Total Revenues |
$ 2,259,128 |
$ 2,505,267 |
$ (246,139) |
$ 1,671,080 |
$ 1,727,676 |
$ (56,596) |
$ 253,999 |
$ 267,583 |
$ (13,584) |
|
Other Sources: |
|
Note Proceeds |
- |
- |
- |
125,146 |
- |
125,146 |
- |
- |
- |
|
Proceeds from Capitalized Lease Obligations |
108,350 |
108,350 |
- |
- |
- |
- |
- |
- |
- |
|
Operating Transfers |
184,725 |
178,800 |
5,925 |
- |
- |
- |
- |
- |
- |
|
Operating Transfers from Component Units |
- |
- |
- |
- |
- |
- |
23,215 |
82,500 |
(59,285) |
|
Total Revenues and Other
Sources |
$ 255,203 |
$
2,792,417 |
$ (240,214) |
$ 1,796,226 |
$
1,727,676 |
$ 68,550 |
$ 277,214 |
$ 350,083 |
$ (72,869) |
|
|
Expenditures |
|
Current: |
|
General Government |
$ 2,095,956 |
$ 2,162,619 |
$ 66,663 |
$ 278,869 |
$ 310,824 |
$ 31,955 |
$ - |
$
- |
$
- |
|
Highways |
- |
- |
- |
1,694,758 |
1,919,708 |
224,950 |
- |
- |
- |
|
Debt Service |
32,941 |
35,420 |
2,479 |
55,288 |
67,788 |
12,500 |
273,065 |
270,873 |
(2,192) |
|
Capital Projects |
328,742 |
560,907 |
232,165 |
- |
- |
- |
- |
- |
- |
|
Total Expenditures |
$ 2,457,639 |
$
2,758,946 |
$ 301,307 |
$ 2,028,915 |
$
2,298,320 |
$ 269,405 |
$ 273,065 |
$ 270,873 |
$ (2,192) |
|
|
Excess of Revenues and Other
Sources Over |
|
(Under) Expenditures |
$ 94,564 |
$ 33,471 |
$ 31,093 |
$ (232,689) |
$ (570,644) |
$ 337,955 |
$ 4,149 |
$ 79,210 |
$ (75,061) |
|
Fund Balance, July 1, 1999 |
140,187 |
134,404 |
5,783 |
884,018 |
693,127 |
190,891 |
309,583 |
119,269 |
190,314 |
|
|
Fund Balance, June 30, 2000 |
$ 234,751 |
$ 167,875 |
$ 66,876 |
$ 651,329 |
$ 122,483 |
$ 528,846 |
$ 313,732 |
$ 198,479 |
$ 115,253 |
|
|
The
accompanying notes are an integral part of this statement. |
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