Budgetary Comparison Schedule of Receipts, Disbursements, and Changes in Balances – Budget and Actual (Cash Basis) – All Governmental and Proprietary Funds and Budget to GAAP Reconciliation Required Supplementary Information Year Ended June 30, 2022
Year Ended June 30, 2022
| Governmental Funds | Budgeted Amounts | Final to Net Variance - Positive (Negative) | ||
|---|---|---|---|---|
| Actual | Original | Final | ||
| Receipts | ||||
| Property and other County tax | $ 40,220,218 | $ 38,855,730 | $ 39,315,927 | $ 904,291 |
| Interest and penalty on property tax | 215,898 | 116,000 | 116,000 | 99,898 |
| Intergovernmental | 21,602,136 | 10,684,285 | 22,027,228 | (425,092) |
| Licenses and permits | 153,188 | 126,380 | 126,380 | 26,808 |
| Charges for service | 2,894,618 | 2,641,542 | 2,772,858 | 121,760 |
| Use of money and property | 227,496 | 710,186 | 577,114 | (349,618) |
| Miscellaneous | 913,587 | 1,353,455 | 1,342,028 | (428,441) |
| Total receipts | 66,227,141 | 54,487,578 | 66,277,535 | (50,394) |
| Disbursements | ||||
| Public safety and legal services | 18,137,703 | 18,163,635 | 19,370,425 | 1,232,722 |
| Physical health and social services | 3,942,028 | 6,336,083 | 6,179,136 | 2,237,108 |
| Mental health | 3,772,567 | 3,606,757 | 3,908,646 | 136,079 |
| County environment and education | 5,208,779 | 5,184,225 | 7,538,143 | 2,329,364 |
| Roads and transportation | 8,468,281 | 9,733,605 | 10,143,870 | 1,675,589 |
| Governmental services to residents | 2,054,071 | 2,323,935 | 2,363,705 | 309,634 |
| Administration | 4,708,376 | 5,731,981 | 6,387,029 | 1,678,653 |
| Non-program | 25,533 | 1,190,000 | 1,200,000 | 1,174,467 |
| Debt service | 2,813,195 | 2,813,646 | 2,813,646 | 451 |
| Capital projects | 9,083,087 | 6,183,888 | 10,665,351 | 1,582,264 |
| Total disbursements | 58,213,620 | 61,267,755 | 70,569,951 | 12,356,331 |
| Excess (Deficiency) of Receipts Over (Under) | ||||
| Disbursements | 8,013,521 | (6,780,177) | (4,292,416) | 12,305,937 |
| Other Financing Sources, Net | 666,369 | - | - | 666,369 |
| Excess (Deficiency) of Receipts and Other Financing | ||||
| Sources Over (Under) Disbursements and Other | ||||
| Financing Uses | 8,679,890 | (6,780,177) | (4,292,416) | 12,972,306 |
| Balance Beginning of Year | 58,259,767 | 31,361,912 | 57,829,065 | 430,702 |
| Balance End of Year | $ 66,939,657 | $ 24,581,735 | $ 53,536,649 | $ 13,403,008 |
| Reconciliation Between Cash and Modified | ||||
| Accrual Basis | Governmental Funds | |||
| Cash | Accrual | Modified | ||
| Basis | Adjustments | Accrual Basis | ||
| Revenues | $ 66,227,141 | $ (10,098,319) | $ 56,128,822 | |
| Expenditures | 58,213,620 | (657,164) | 57,556,456 | |
| Net | 8,013,521 | (9,441,155) | (1,427,634) | |
| Other Financing Sources, Net | 666,369 | (2,090,978) | (1,424,609) | |
| Beginning Fund Balances | 58,259,767 | (868,424) | 57,391,343 | |
| Ending Fund Balances | $ 66,939,657 | $ (12,400,557) | $ 54,539,100 | |