Make your own free website on Tripod.com
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.