FY2021 Adopted Budget

FY2021 Adopted Budget Fund Budgets

Fund Balance

Actual

Budgeted

Budgeted Changes

Budgeted Funds:

Fund Balance

Fund Balance

6/30/2019

FY2020

FY2021

6/30/2021

Notes:

Special Revenue Funds: Agricultural Preservation

(b) (b) (b) (b) (b) (b) (e)

$49,945,314 $3,860,610

($294,787) ($16,437)

($1,843,634)

$47,806,893 $3,844,173

Grants

$0

2.

Electric Lighting Districts Economic Development Loan

$10,727 $533,429

$1,958

($2,020)

$10,665 $533,029

($200)

($200)

Hotel Room Rental Tax

$0

$0

$0

$0

3.

Housing Initiatives

$12,917,937 ($1,411,500) $67,739,031 ($66,255,733)

($2,550,500) ($806,816)

$8,955,937 $676,482

Debt Service - General Government

4.

Enterprise Funds:

(c) (c) (c) (c)

Comprehensive Care Facilities

$5,461,507 $1,377,154

$991,174 ($71,346)

$1,300,362

$7,753,043 $1,234,462 $40,527,851

Bell Court Solid Waste

($71,346)

$51,118,376 ($5,474,053) $598,467,854 ($8,015,458)

($5,116,472)

Water & Sewer

($6,837,429) $583,614,967

Internal Service Funds:

(d) (d) (d)

Fleet Services Voice Services

$24,450,339 $1,187,067 $3,771,592

($832,567)

($1,709,926)

$21,907,846 $1,178,795 $3,302,739

$22,840

($31,112)

Workers Compensation

($471,639)

$2,786

Fiduciary Funds:

(c) (c) (c)

Pension Trust

$689,414,528 $21,939,862 $27,024,813 $738,379,203

Other Post Employment Benefits Trust Length of Service Award Program Trust

$168,131,981 $15,762,608

$8,344,812 $192,239,401

$1,562,831

$514,916

$504,852

$2,582,599

(e) Capital Fund

$104,603,756

$1,867,251 ($17,779,445)

$88,691,562

5.

Notes 2. 3.

The Capital Fund includes these Special Revenue Funds: Parks Acquisition and Development, Impact Fees/School Mitigation, and School Construction Fund. Timing may not match the fiscal year since most projects take multiple years to complete. All projects are budgeted such that revenue equals expense in a given budget year. The FY2019 fund balance was due to an advanced refunding transaction that closed in FY2020. Grants timing may not match the fiscal year. All grants are budgeted such that revenue equals expense in a given budget year. The Hotel Rental Tax Fund is a "pass-through" fund to collect the tax and forward to an external organization per a Memorandum of Understanding.

4. 5.

Source for Actual Fund Balance- FY2019 CAFR Section (b) II-B-7 (c) II-A-8 (d) II-B-10 (e) II-A-3

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