Continuously serving Kosciusko County since 1854
ANNUAL FINANCIAL REPORT
PART 1 - STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES, AND INVESTMENT BALANCES (GOVERNMENTAL FUNDS)
20-3-444, NAPPANEE CIVIL CITY, ELKHART COUNTY
FOR THE FISCAL YEAR ENDING 2009
| BEGINNING | ENDING | CASH | |||
| CASH | CASH | AND | |||
| FUND NAME BALANCE | RECEIPTS | DISBURSEMENTS | BALANCE | INVESTMENTS | INVESTMENTS |
| GENERAL | |||||
| 101 General 816,664.07 | 4,836,880.14 | 4,059,605.04 | 1,593,039.17 | 1,593,939.17 | |
| TOTAL GENERAL 816,664.07 | 4,836,880.14 | 4,059,605.04 | 1,593,039.17 | 1,593,939.17 | |
| SPECIAL REVENUE | |||||
| 401 1990 G.O. Bonds 848.68 | 848.68 | 848.68 | |||
| 206 Aviation 55,585.71 | 99,148.49 | 47,780.94 | 106,953.26 | 106,963.26 | |
| 265 Aviation Rotary 35,308.31 | 26,524.21 | 44,475.61 | 17,356.91 | 17,356.91 | |
| 274 Court Clerk | |||||
| Perpetuation Fund 14,571.00 | 1,870.50 | 16,441.50 | 16,441.50 | ||
| 280 Crime Forfeitures Fund 9,248.77 | 8,963.28 | 285.49 | 285.49 | ||
| 418 ECCF Tornado | |||||
| Assist Grant 3,572.09 | 113,000.00 | 116,572.09 | |||
| 422 Elkhart County Drug Grant 274.00 | 274.00 | 274.00 | |||
| 277 Emergency Telephone Sys 32,133.67 | 32,804.75 | 26,747.91 | 38,190.51 | 38,190.51 | |
| 267 Fireworks Fund 5,396.89 | 5,3996.59 | 5,396.89 | |||
| 266 Gift 205,874.93 | 51,077.47 | 34,737.07 | 222,215.33 | 222,215.33 | |
| 214 Golf Crs. Capital Outlays 9,966.69 | 9,865.70 | 100.99 | 100.99 | ||
| 250 Hazardous Materials 516.53 | 516.53 | 516.53 | |||
| 276 Home & School Safety Fund 597.38 | 125.00 | 427.95 | 294.43 | 294.43 | |
| 268 Insurance Reimbursement 32,379.31 | 32,379.31 | 32,379.31 | |||
| 272 Law Enforcement | |||||
| Continuing Ed 21,461.23 | 6,502.00 | 70.00 | 27,893.23 | 27,893.23 | |
| 202 Local Road and Street 345,514.42 | 59,093.11 | 101,150.30 | 303,447.23 | 303,447.23 | |
| 502 Major Moves | |||||
| Construction 1,119,289.88 | 15,593.91 | 283,503.84 | 851,379.95 | 283,503.84 | 1,134,883.79 |
| 201 Motor Vehicle Highway 470,838.23 | 561,325.83 | 540,794.50 | 491,369.56 | 491,369.56 | |
| 215 P&R Spec.Non-Rev. | |||||
| /Day Camp 8,815.77 | 15,235.63 | 14,426.18 | 9,625.22 | 9,625.22 | |
| 204 Parks and Recreation 149,398.80 | 886,292.58 | 648,493.56 | 387,197.82 | 387,197.82 | |
| 450 Rainy Day 391,684.23 | 49,895.60 | 441,579.83 | 441,579.83 | ||
| 423 Riverboat 53,681.25 | 41,991.41 | 95,672.66 | 95,672.66 | ||
| 217 Special Recreation Fund 26,827.58 | 40,939.73 | 41,242.86 | 26,524.45 | 26,524.45 | |
| 444 TIF-City Wide 467.48 | 866.849.23 | 27,306.02 | 839,543.21 | 839,543.21 | |
| 448 TIF - Downtown 467-48 | 17,888.37 | 18,355.85 | 18,355.85 | ||
| 445 TiF-Heritage Farms 221,738.64 | 127,832.74 | 48,248.42 | 301,322.96 | 301,322.96 | |
| 449 TiF-West Industrial PK. 209,609.83 | 145,394.00 | 100,00.00 | 255,003.83 | 255,003.83 | |
| 626 User Fee 3,665.00 | 2,027.00 | 1,465.00 | 4,227.00 | 4,227.00 | |
| 806 Utility Sale 1,046,224.00 | 2,585,642.26 | 3,150,603.26 | 481,263.00 | 564,961.00 | 1,046,224.00 |
| 273 Vehicle Inspection Fund 1,889.57 | 1,889.57 | 1,889.57 | |||
| TOTAL SPECIAL REVENUE 4,477,379.87 | 5,747,053.82 | 5,246,884.49 | 4,997,549.20 | 848,464.84 | 5,826,014.04 |
| CAPITAL PROJECTS | |||||
| 447 Cedit Capital Projects 1,239,559.51 | 366,712.00 | 374,409.58 | 1,231,861.93 | 1,231,861.93 | |
| 446 Cumulative Capital | |||||
| Development 106,692.45 | 147,725.52 | 254,417.97 | 254,417.97 | ||
| 427 Cumulative Capital | |||||
| Improvement 211,401.84 | 20,575.10 | 1,388.00 | 230,588.94 | 230,588.94 | |
| 429 Cumulative Fire 185,817.96 | 98,763.71 | 284,581.67 | 284,581.67 | ||
| TOTAL CAPITAL PROJECTS 1,743,471.76 | 633,776.33 | 375,797.58 | 2,001,450.51 | 2,001,450.51 | |
| PENSION TRUST | |||||
| 703 Police Pension 42,289.78 | 114,311.42 | 82,264.76 | 74,336.44 | 45,910.62 | 120,247.06 |
| TOTAL PENSION TRUST 42,289.78 | 114,311.42 | 82,264.76 | 74,336.44 | 45,910.62 | 120,247.06 |
| AGENCY | |||||
| 270 Ambulance Fee | |||||
| Reimburse 304.02 | 1,224.36 | 1,362.98 | 165.40 | 165.40 | |
| 279 Anthem BC/BS-Holding 51,031.72 | 629,400.26 | 622,868.88 | 57,563.10 | 57,563.10 | |
| 275 Assess. Reg. Cty. Tr. | 204.00 | 196.00 | 8.00 | 8.00 | |
| 0 City Court 3,958.25 | 151,751.26 | 149,593.51 | 6,116.00 | 6,116.00 | |
| 271 Cout Costs Due County | 8,834.00 | 8,834.00 | |||
| 501 Nappanee Bus Impr Dist 199.34 | 24,835.93 | 7,000.00 | 18,035.27 | 18,035.27 | |
| 0 Nappanee Fight Crime Fund 2,674.67 | 2,674.73 | 2,674.73 | |||
| 278 P&R Cleaning Dep. Reimb. 1,160.00 | 2,360.00 | 2,355.00 | 1,165.00 | 1,165.00 | |
| 301 Payroll 44,504.423,42 | 3,110,117.66 | 3,109,083.78 | 45,538.30 | 45,538.30 | |
| 900 Sales Tax Payable 172.51 | 12,016.12 | 12,017.78 | 170.85 | 170.85 | |
| 299 Utility Employment Taxes | 37,394.65 | 37,394.65 | |||
| TOTAL AGENCY 104,004.93 | 3,978.138.30 | 3,950,706.58 | 131,436.65 | 131,436.65 | |
| GRAND TOTAL 7,183,810.41 | 15,310,160.01 | 13,715,258.45 | 8,778,711.97 | 894,375.46 | 9,673,087.43 |
| LESS: | |||||
| Investment Sales | 2,573,711.00 | ||||
| Investment Purchases | 3,422,175.84 | ||||
| Transfers In: | |||||
| Transfers Out | |||||
| NET RECEIPTS AND DISBURSMENTS | 12,736,449.01 | 10,293,082.61 | |||
| ENTERPRISE | |||||
| 13168 Storm Water Utility | |||||
| Operating 64,868.90 | 498,461.76 | 502,560.83 | 60,769.83 | 60,769.83 | |
| 13165 Wastewater Util | |||||
| Bond and Interest 5,269.28 | 53,107.63 | 9,916.92 | 48,459.99 | 200,000.00 | 248,459.99 |
| 13162 Wastewater Utility | |||||
| Depreciation 83,121.33 | 19,969.79 | 103,091.12 | 35,000.00 | 138,091.12 | |
| 1316 Wastewater Utility | |||||
| Operating 365,510.12 | 3,127,819.19 | 3,130,953.07 | 362,476.24 | 882,717.64 | 1,245,193.88 |
| 13166 Wastewater Utility | |||||
| Improvement 19,709.64 | 669.984.32 | 609,121.76 | 80,572.20 | 230,000.00 | 310,572.20 |
| 13115 Water Utility | |||||
| Bond and Interest 178.34 | 360,680.79 | 234,397.30 | 126,461.83 | 168,000.00 | 294,461.83 |
| 0 Water Utility Construction 12,204.01 | 204.70 | 12,408.71 | 30,000.00 | 42,408.71 | |
| 13112 Water Utility | |||||
| Depreciation 11,548.25 | 103.14 | 11,651.39 | 13,253.05 | 24,904.44 | |
| 13111 Water Utility | |||||
| Operating 461,226.17 | 1,715,978.75 | 1,568,097.42 | 609.107.50 | 200,000.00 | 609,107.50 |
| 13116 Water Utility | |||||
| Improvement 345,838.02 | 879,193.27 | 1,093,670.87 | 131,360.42 | 329,700.00 | 461,060.42 |
| TOTAL ENTERPRISE 1,369,574.06 | 7,325,503.34 | 7,148,718.17 | 1,546,359.23 | 2,088,670.69 | 3,635,029.92 |
| GRAND TOTAL 1,369,574.06 | 7,325,503.34 | 7,148,718.17 | 1,546,359.23 | 2,088,670.69 | 3,635,029.92 |
| LESS: | |||||
| Investment Sales | 4,184,635.13 | ||||
| Investment Purchases | 4,231,000.00 | ||||
| Transfers In: | 458,622.05 | ||||
| Transfers Out | 507,062.04 | ||||
| NET RECEIPTS AND DISBURSMENTS | 2,682,246.16 | 2,410,636.13 |
Certification: This is to certify that the data contained in this report is accurate to the best of my knowledge and belief. Kimberly A. Ingle, IAMC, CMC Address: PO Box 29, 300 West Lincoln Street, Nappanee, IN 46550 Telephone (Between The Hours of 8:30 am - 4:00 pm) (574) 773-2112, f25
