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

Governmental FundsBudgeted AmountsFinal to Net Variance - Positive (Negative)
ActualOriginalFinal
Receipts
Property and other County tax$ 38,998,410$ 38,265,896$ 38,259,753$ 738,657
Interest and penalty on property tax171,753116,000116,00055,753
Intergovernmental13,042,01011,686,16912,648,477393,533
Licenses and permits219,801126,380128,15591,646
Charges for service2,746,6692,678,8582,744,7111,958
Use of money and property1,111,236461,483723,872387,364
Miscellaneous1,421,1511,683,5861,940,016(518,865)
Total receipts57,711,03055,018,37256,560,9841,150,046
Disbursements
Public safety and legal services18,920,82519,480,24621,340,1992,419,374
Physical health and social services6,654,3035,701,8608,548,7851,894,482
County environment and education8,077,9855,904,13921,477,33713,399,352
Roads and transportation10,648,95811,760,47611,969,3731,320,415
Governmental services to residents1,947,2632,458,1102,458,110510,847
Administration6,060,8357,275,0898,599,1242,538,289
Non-program590,8251,189,100780,000189,175
Debt service2,810,4202,810,5212,810,521101
Capital projects15,625,04415,882,50017,825,1722,200,128
Total disbursements71,336,45872,462,04195,808,62124,472,163
Excess (Deficiency) of Receipts Over (Under)
Disbursements(13,625,428)(17,443,669)(39,247,637)25,622,209
Other Financing Sources, Net----
Excess (Deficiency) of Receipts and Other Financing
Sources Over (Under) Disbursements and Other
Financing Uses(13,625,428)(17,443,669)(39,247,637)25,622,209
Balance Beginning of Year66,939,65754,396,89066,939,657-
Balance End of Year$ 53,314,229$ 36,953,221$ 27,692,020$ 25,622,209
Reconciliation Between Cash and Modified
Accrual BasisGovernmental Funds
CashAccrualModified
BasisAdjustmentsAccrual Basis
Revenues$ 57,711,030$ 12,432,519$ 70,143,549
Expenditures71,336,458(3,975,287)67,361,171
Net(13,625,428)16,407,8062,782,378
Other Financing Sources, Net-(2,309,224)(2,309,224)
Beginning Fund Balances66,939,657(12,400,557)54,539,100
Ending Fund Balances$ 53,314,229$ 1,698,025$ 55,012,254

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