Continuously serving Kosciusko County since 1854
ANNUAL FINANCIAL REPORT INDIANA COUNTY: KOSCIUSKO
PART 1 - STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES,AND INVESTMENT BALANCES (COUNTY GOVERNMENT
FUNDS) FOR FISCAL YEAR ENDING 2010
| BEGINNING CASH | END. CASH | INVESTMENTS | TOTAL CASH | ||
| BALANCE | 2010 | 2010 | BAL. AT | AT | & INVEST AT |
| FUNDS 01/01/2010 | RECEIPTS | DISBURS. | 12/31/2010 | 12/31/2010 | 12/31/2010 |
| County General 7,195,179.70 | 16,488,141.90 | 14,979,540.54 | 8,703,782.06 | 8,703,781.06 | |
| Sheriff Accident Report 19,501.03 | 6,105.00 | 20,198.99 | 5,407.04 | 5,407.04 | |
| Adult Probation User Fees 370,550.15 | 183,299.09 | 149,194.88 | 404,654.36 | 404,654.36 | |
| Drug Alcohol User Fees 179,180.59 | 66,708.75 | 74,529.29 | 171,360.05 | 171,360.05 | |
| Ineligible Deduction | |||||
| Fund Coun | 53,271.72 | 53,271.72 | 53,271.72 | ||
| Child Abuse Prevention 5,550.00 | 250.00 | 5,800.00 | 5,800.00 | ||
| Children’s Psychiatric Reiden | 2,287.34 | 2,287.34 | |||
| Clerk IV-D | |||||
| Incentive (OLD) 135,459.90 | 92,203.53 | 66,624.69 | 161,038.74 | 161,038.74 | |
| Clerk Document | |||||
| Storage Fee 48,921.44 | 20,680.40 | 69,601.84 | 69,601.84 | ||
| Casa 3,000.29 | 29,161.78 | 29,161.78 | 3,000.29 | 3,000.29 | |
| Dog Fund Surplus 9,379.58 | 9,379.58 | 9,379.58 | |||
| SHOT Team Donation 600.00 | 600.00 | 600.00 | |||
| Esther Pfeiderer Donation 2.92 | 2.92 | 2.92 | |||
| D.A.R.E Donations 2,869.79 | 5,000.00 | 2,169.79 | 5,700.00 | 5,700.00 | |
| Sheriff Donation Fund 4,555.51 | 8,507.00 | 5,003.42 | 8,059.09 | 8,059.09 | |
| Drainage Maintenance 1,056,878.50 | 592,644.23 | 706,595.45 | 942,927.28 | 942,927.28 | |
| Drug Free Communities 69,013.27 | 59,515.11 | 78,561.03 | 49,967.35 | 49,967.35 | |
| Electronic Data 26,383.18 | 285.00 | 26,668.18 | 26,668.18 | ||
| Local Emergency Planning 54,309.16 | 5,727.55 | 5,293.66 | 54,743.05 | 54,743.05 | |
| Emergency Tele Sys E911 57,169.21 | 670,462.73 | 727,631.94 | |||
| Recorder’s Enhanced | |||||
| Access 6,664.00 | 6,387.00 | 13,051.00 | 13,051.00 | ||
| County Extradition 5,233.73 | 12,280.79 | 7,788.31 | 9,726.21 | 9,726.21 | |
| Co Family & Child’s Fund | 1,524.97 | 1,524.979 | |||
| Public Mass Trans | |||||
| 18025040 FED | 509.762.42 | 508,412.44 | 1,349.98 | 1,349.98 | |
| Public Mass Trans | |||||
| 18025040 STA | 136,933.00 | 136,933.00 | |||
| Prenatal 58,412.75 | 31,746.14 | 24,544.67 | 65,614.22 | 65,614.22 | |
| Victim Assistance | |||||
| -Stop Grant 137.69 | 137.69 | 137.69 | |||
| Voca 09VA156 -19,115.94 | 41,634.16 | 22,518.22 | |||
| Center of Hope 39.07 | 39.07 | 39.07 | |||
| AD Grant 18,342.64 | 18,342.64 | 18,342.64 | |||
| DUI Reimbursement | 4,356.11 | 2,304.63 | 2,051.48 | 2,051.48 | |
| VOCA 07VA053 | 7,260.12 | 16,629.10 | -9,368.98 | -9,368.98 | |
| Center of Hope | |||||
| 07VA211 50.50 | 50.50 | 50.50 | |||
| Fire District 2 | |||||
| Training 09/10 | 68,502.88 | 68,502.88 | |||
| Fire District 2 | |||||
| Training 10/11 | 6,164.12 | 1,835.00 | 4,329.12 | 4,329.12 | |
| F.A.C.T K4-2010-03-02-05 -2,951.00 | 49,996.68 | 66,741.60 | -19,695.92 | -19,695.92 | |
| AD Grant 05-DJ-025 20,089.02 | 20,089.02 | 20,089.02 | |||
| F.A.C.T K8-2001-03-02-04 | 1,823.00 | 4,319.00 | -2,496.00 | -2,496.00 | |
| Gun Permits 16,003.72 | 32,065.00 | 20,429.99 | 27,638.73 | 27,638.73 | |
| CDC Enabler Fund 2.69 | 2.69 | 2.69 | |||
| County Health 418,105.68 | 767,254.40 | 637,684.29 | 547,675.797 | 547,675.79 | |
| Health Maintenance | |||||
| Grant 216,442.25 | 154,881.94 | 235,669.05 | 135,655.14 | 135,655.14 | |
| District 2 Exercise Grant -179,767.46 | 713,316.22 | 558,678.19 | -25,129.43 | -25,129.43 | |
| County ID | |||||
| Security Protection 30,152.60 | 29,694.00 | 27,523.93 | 32,322.67 | 32,322.67 | |
| Inmate Meals 32,930.03 | 231,987.29 | 248,054.74 | 16,862.58 | 16,862.58 | |
| Jury Fee 40,713.71 | 10,936.50 | 51,650.21 | 51,650.21 | ||
| Juvenile Probation | |||||
| User Fees 36,958.74 | 6,634.00 | 23,409.00 | 20,183.74 | 20,183.74 | |
| Law Enforcement | |||||
| Forfeitures 101,971.67 | 18,621.17 | 32,000.71 | 88,592.13 | 88,592.13 | |
| Levy Excess Fund | 35,501.95 | 35,501.95 | 35,501.95 | ||
| KCADP United Way Grant 2,525.10 | 2,519.19 | 5.91 | 5.91 | ||
| Local Road & Street 517,500.02 | 1,060.784.40 | 1,137,451.45 | 440,832.97 | 440,832.97 | |
| County Correction | 49,609.67 | 49,609.67 | |||
| Highway-MVH 402,869.36 | 15,250,080.09 | 11,725,297.32 | 3,927,652.13 | 3,927,652.13 | |
| Plat Book Fund 96,709.00 | 17,415.00 | 14,750.00 | 99,374.00 | 99,374.00 | |
| Pre-Trial Diversion Fund 189,713.66 | 56,964.00 | 28,812.28 | 217,865.38 | 217,865.38 | |
| Well Child Fund 20,646.29 | 20,651.05 | 35,487.86 | 5,809.48 | 5,809.48 | |
| Restitution 21,752.39 | 337,913.33 | 337,790.21 | 21,875.51 | 21,875.51 | |
| Property | |||||
| Reassessment 2006 2,172,738.46 | 2,873.313.48 | 2,417,277.17 | 2,628,774.77 | 2,628,774.77 | |
| Prosecutor IV-D | |||||
| Incentive-New 126,828.97 | 85,408.22 | 41,431.32 | 170,805.87 | 170,805.87 | |
| Rariny Day Fund 2,664.764.34 | 2,705,852.77 | 125,000.00 | 5,245.617.11 | 5,245.617.11 | |
| Records Record | |||||
| Perpetuation 53,231.51 | 98,113.77 | 109,293.13 | 42,052.15 | 42,052.15 | |
| Dreyfus TIF Bond | |||||
| Repayment 142,919.27 | 131,470.60 | 100,000.00 | 174,389.87 | 174,389.87 | |
| Riverboat Revenue | |||||
| Sharing | 463,451.28 | 463,451.28 | |||
| State Disclosure | |||||
| of Sales 69,381.80 | 16,800.00 | 9,610.00 | 76,571.80 | 76,571.80 | |
| Clerk Sheriff Pension 2,767.00 | 48,502.00 | 51,269.00 | |||
| Sheriff Sale Fund 100,884.86 | 79,221.88 | 67,403.85 | 112,702.89 | 112,702.89 | |
| Sheriff’s Commissionary 187,550.17 | 284,570.93 | 330,769.49 | 141,351.61 | 141,351.61 | |
| Co Sheriff Cont Edu 6,458.12 | 2,902.00 | 1,237.50 | 8,122.62 | 8,122.62 | |
| Soil & Water | |||||
| Reimb Grant -1,147.60 | 1,601.89 | 454.29 | |||
| Sub Division Escrow 3,753.00 | 3,753.00 | 3,753.00 | |||
| Operation Pull | |||||
| Over PT-08-04-0 -1,812.16 | 29,269.38 | 30,190.33 | -2,733.11 | -2,733.11 | |
| County Transition Program 31,145.00 | 36,315.00 | 67,450.00 | 67,460.00 | ||
| DNR Grant 2008 10.50 | 10.50 | 10.50 | |||
| DNR Grant 2009 2.90 | 2.90 | 2.90 | |||
| DNR Grant 2010 | 30,000.00 | 29,951.62 | 48.38 | 48.38 | |
| Health-Bioterrorism 341.91 | 341.91 | 341.91 | |||
| Aggressive Driving | |||||
| Enforcement 875.01 | 11,473.18 | 11,473.18 | 875.01 | 875.01 | |
| Fire District 2 | |||||
| Training 08-09 -50.00 | -50.00 | -50.00 | |||
| Surveyor Corner | |||||
| Perpetuation 73,631.26 | 16,435.00 | 2,361.00 | 87,705.26 | 87,705.26 | |
| Health Tobaco | |||||
| Settlement 170,674.52 | 35,013.55 | 205,688.07 | 205,688.07 | ||
| KCCRVC Commission 62,298.91 | 368,970.04 | 405,232.39 | 26,036.56 | 26,036.56 | |
| Town & Country | |||||
| User Fees 39,726.25 | 20,063.56 | 19,534.69 | 40,255.12 | 40,255.12 | |
| County Edit Fund 5,036,361.51 | 12,465,682.01 | 8,815,467.94 | 8,686.575.58 | 8,686,575.58 | |
| Cum Bridge 574,963.33 | 3,068,958.77 | 2,354,231.26 | 1,289,690.84 | 1,289,690.84 | |
| County Cum | |||||
| Capital Development 4,178,903.22 | 818,238.09 | 1,672,142.91 | 3,324,998.40 | 3,324,998.40 | |
| Cum Jail 144,288.11 | 181,615.75 | 181,251.00 | 144,652.86 | 144,652.86 | |
| Gen Drain Improvement 65,746.49 | 394,670.22 | 309,289.38 | 151,127.33 | 151,127.33 | |
| Redevelopment Comm | |||||
| Dreyfus TIF 35,729.88 | 17,047.55 | 13,304.54 | 39,472.89 | 39,472.89 | |
| Law Enforcement | |||||
| Data Access | 7,700.00 | 7,700.00 | 7,700.00 | ||
| Employee Principle | |||||
| Group Fund 467,165.39 | 5,440,567.75 | 4,823,621.65 | 1,084,111.49 | 1,084,111.49 | |
| Sheriff’s Pension 520,337.41 | 1,573,466.70 | 1,785,911.74 | 307,892.37 | 307,892.37 | |
| Principal Congressional | 56,258.94 | 56,258.94 | 28,129.47 | 28,129.47 | |
| County Edit Tax | 6,925,468.00 | 6,925.468.00 | |||
| City & Town | |||||
| Court Costs 1,854.06 | 22,592.01 | 24,446.07 | |||
| Clerk’s Trust 727,292.35 | 6,441.252.74 | 6,168.070.53 | 1,000,474.56 | 1,000,474.56 | |
| Cert Share Local | |||||
| Option Tax | 16,000,821.00 | 16,000,821.00 | |||
| Interest-Congressional 14,362.13 | 241.15 | 1,125.02 | 13,478.26 | 13,478.26 | |
| Innskeepers Tax 22,786.78 | 374,587.48 | 368,970.04 | 28,404.22 | 28,404.22 | |
| St. Corner Tr & C | |||||
| Education 845.25 | 7,745.50 | 7,915.25 | 675.50 | 675.50 | |
| Crime Stoppers 27,799.92 | 7.14 | 27,792.778 | 27,792.78 | ||
| Deferred Compensation | 72,158.79 | 72,158.79 | |||
| Direct Deposit | 6,394,518.36 | 6,394,518.36 | |||
| Homestd Property | |||||
| Database DLGF | 12.88 | 12.88 | 12.88 | ||
| Education Plate Fee Dist | 2,718.75 | 2,718.75 | |||
| County Employee Vending | 4,029.52 | 418.40 | 3,611.12 | 3,611.12 | |
| Gross Tax On Real Estate | 20.00 | 20.00 | 20.00 | ||
| HEA 1001-2008 | |||||
| Homestead Credit 22,453.11 | 916,276.11 | 936,520.20 | 2,209.02 | 2,209.02 | |
| Homestead Credit | |||||
| Rebate Distri 11,256.90 | 109.16 | 11,147.74 | 11,147.74 | ||
| Clerk of Court | |||||
| Infraction 74,061.49 | 172,652.45 | 164,230.39 | 82,483.55 | 82,483.55 | |
| Inheritance Tax 92,821.66 | 2,692.479.58 | 1,449.496.20 | 1,335.,805.04 | 1,335,805.04 | |
| Clerk’s Support 21,916.45 | 1,383,315.96 | 1,393,135.07 | 12,097.34 | 12,097.34 | |
| Mortgage Fee Fund 817.50 | 8,393.00 | 8,240.50 | 970.00 | 970.00 | |
| Overweight Vehicle | .50 | .50 | |||
| Payroll | 10,896,004.92 | 10,896.004.92 | |||
| Withholding-Federal | 960,121.67 | 960,121.67 | |||
| Insurance EFT Account 8,816.32 | 3,006,545.89 | 2,976,563.56 | 38,798.65 | 38,798.65 | |
| Withhoding-Co | |||||
| Option Tax | 104,022.89 | 104,022.89 | |||
| Withholding-Medicare | 148,125.69 | 148,125.69 | |||
| Withholding-Oasi | 632,568.80 | 632,568.80 | |||
| Withholding-State | 350,824.91 | 350,824.91 | |||
| Colonial Insurance 7,490.19 | 216,014.38 | 217,189.17 | 6,315.40 | 6,315.40 | |
| United Way | 295.00 | 295.00 | |||
| Witholding-P.E.R.F 64,659.40 | 276,133.37 | 276,550.43 | 64,242.34 | 64,242.34 | |
| Recorder Refudn 300.00 | 5.00 | 305.00 | 305.00 | ||
| Sewage Charge | |||||
| Assessment Delq | 198,899.36 | 198,899.36 | |||
| Sheriff’s Cashbook | 1,379,376.57 | 1,379,376.57 | |||
| Sheriff’s Inmate Trust 12,934.47 | 1,045,605.82 | 1,035,985.72 | 22,554.58 | 22,554.58 | |
| Special Death | |||||
| Benefit Fee 1,120.00 | 6,770.00 | 7,370.00 | 520.00 | 520.00 | |
| Fines & Forfeitures 24,696.71 | 96,390.96 | 108,195.67 | 12,892.00 | 12,892.00 | |
| State Share of | |||||
| Del Tax & Pen | 13,454.93 | 13,454.93 | |||
| Surplus Tax 470,272.40 | 138,731.11 | 320,806.01 | 288,197.50 | 288,197.50 | |
| Tax Sale Surplus 848,262.55 | 1,552.030.35 | 1,376,448.81 | 1,023,844.09 | 1,023,844.09 | |
| Library Capital Projects | 70,369,020.81 | 70,369,020.81 | |||
| Tax Sale | |||||
| Redemption | 252,846.72 | 252,846.72 | |||
| Cash Change 500.00 | 500.00 | 500.00 | |||
| Treasurers Unsettled | |||||
| Tax Collection 1,421,602.29 | 1,663,657.10 | 1,421,602.29 | 1,663,657.10 | 1,663,657.10 | |
| Garnishment | 84,098.67 | 84,098.67 | |||
| Weed Cutting | |||||
| Assessments 7,635.96 | 7,635.96 | ||||
| Wor Release | |||||
| Inmate Trust 1,096.98 | 7,026.54 | 6,784.97 | 1,338.55 | 1,338.55 | |
| SUBTOTAL ALL FUNDS 32,101,124.38 | 204,145,378.05 | 190,114,597.00 46,131,905.43 | 28,129.47 46,160,034.90 | ||
CERTIFICATION: This is to certify that the data contained in this report is accurate and agrees wi th the financial records to the best of my knowledge and belief. Marsha McSherry, County Auditor Date Signed 2/4/2011 Address: 100 W. Center, Room 220, Warsaw, 46580, Telephone (Between The Hours Of 8:30 am-4:00 pm) (574) 372-2328 f16
