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 2010
| BEGINNING | ENDING | CASH | |||
| CASH | CASH | AND | |||
| FUND NAME BALANCE | RECEIPTS | DISBURSEMENTS | BALANCE | INVESTMENTS | INVESTMENTS |
| GENERAL | |||||
| 101 General 1,593,939.17 | 3,715,312.39 | 3,967,965.09 | 1,341,286.47 | 1,341,286.47 | |
| TOTAL GENERAL 1,593,939.17 | 3,715,312.39 | 3,967,965.09 | 1,341,286.47 | 1,341,286.47 | |
| SPECIAL REVENUE | |||||
| 401 1990 G.O. Bonds 848.68 | 848.68 | 848.68 | |||
| 206 Aviation 106,953.26 | 50,693.11 | 81,331.72 | 76,314.65 | 76,314.65 | |
| 265 Aviation #2 17,356.91 | 37,498.99 | 25,231.58 | 29,624.32 | 29,624.32 | |
| 274 Court Clerk | |||||
| Perpetuation Fund 16,441.50 | 2,180.00 | 2,473.00 | 16,148.50 | 18,148.50 | |
| 280 Crime Forfeitures Fund 285.49 | 11,588.08 | 3,900.52 | 7,973.05 | 7,973.05 | |
| 422 Elkhart County Drug Grant 274.00 | 274.00 | 274.00 | |||
| 277 Emergency Telephone Sys 38,190.51 | 29,958.66 | 29,805.10 | 38,344.07 | 38,344.07 | |
| 267 Fireworks Fund 5,396.89 | 5,396.89 | 5,396.89 | |||
| 266 Gift 222,215.33 | 28,729.05 | 44,211.59 | 206,732.79 | 206,732.79 | |
| 214 Golf Crs. Capital Outlays 100.99 | 100.99 | 100.99 | |||
| 250 Hazardous Materials 516.53 | 516.53 | 516.53 | |||
| 276 Home & School Safety Fund 294.43 | 125.00 | 183.92 | 235.51 | 235.51 | |
| 268 Insurance Reimbursement 32,379.31 | 28,072.46 | 31,773.36 | 28,678.41 | 28,678.41 | |
| 272 Law Enforcement | |||||
| Continuing Ed 27,893.23 | 7,207.54 | 16,935.43 | 18,165.34 | 18,165.34 | |
| 269 Levy Excess | 9,198.30 | 9,198.30 | 9,198.30 | ||
| 202 Local Road and Street 303,447.23 | 59,996.02 | 142,301.00 | 221,142.25 | 221,142.25 | |
| 502 Major Moves | |||||
| Construction 1,134,883.79 | 5,337.26 | 1,140,221.05 | 1,140,221.05 | ||
| 201 Motor Vehicle Highway 491,369.56 | 503,423.74 | 430,462.77 | 564,330.53 | 654,330.53 | |
| 215 P&R Spec.Non-Rev. | |||||
| /Day Camp 9,625.22 | 9,625.22 | 9,625.22 | |||
| 204 Parks and Recreation 387,197.82 | 717,510.87 | 663,853.27 | 440,855.42 | 440,855.42 | |
| 450 Rainy Day 441,579.83 | 96,429.95 | 538,09.78 | 538,009.78 | ||
| 423 Riverboat 95,672.66 | 41,991.41 | 137,664.07 | 137,664.07 | ||
| 216 Sidewalk Program | 4,441.00 | 4,441.00 | |||
| 217 Special Recreation Fund 26,524.45 | 46,171.05 | 40,569.88 | 32,125.62 | 32,125.62 | |
| 444 TIF-City Wide 839,543.21 | 418,352.05 | 373,797.46 | 884,097.85 | 884,097.80 | |
| 448 TIF - Downtown 18,355.85 | 18,355.85 | 18,355.85 | |||
| 445 TiF-Heritage Farms 301,322.96 | 301,322.58 | .38 | .38 | ||
| 449 TiF-West Industrial PK. 255,003.83 | 255,003.83 | 255,003.83 | |||
| 626 User Fee 4,227.00 | 2,348.00 | 1,605.00 | 4,970.00 | 4,970.00 | |
| 806 Utility Sale 1,046,224.00 | 571,054.48 | 570,929.06 | 1,046,349.42 | 1,046,349.42 | |
| 273 Vehicle Inspection Fund 1,889.57 | 28.27 | 1,861.30 | 1,861.30 | ||
| TOTAL SPECIAL REVENUE 5,826,014.04 | 2,673,307.02 | 2,765,156.51 | 5,733,164.55 | 5,733,164.55 | |
| CAPITAL PROJECTS | |||||
| 447 Cedit Capital Projects 1,231,861.93 | 320,424.00 | 340,191.39 | 1,212,094.54 | 1,212,094.54 | |
| 446 Cumulative Capital | |||||
| Development 254,417.97 | 88,098.31 | 24,736.46 | 317,779.82 | 317,779.82 | |
| 427 Cumulative Capital | |||||
| Improvement 230,588.94 | 19,646.67 | 693.00 | 249,542.61 | 249,542.61 | |
| 429 Cumulative Fire 284,581.67 | 9,344.50 | 275,237.17 | 275,237.17 | ||
| TOTAL CAPITAL PROJECTS 2,001,450.51 | 428,168.98 | 374,965.35 | 2,054,654.14 | 2,054,654.14 | |
| PENSION TRUST | |||||
| 703 Police Pension 74,336.44 | 81,185.95 | 82,264.76 | 73,257.63 | 46,416.35 | 119,673.98 |
| TOTAL PENSION TRUST 74,336.44 | 81,185.95 | 82,264.76 | 73,257.63 | 46,416.35 | 119,673.98 |
| AGENCY | |||||
| 270 Ambulance Fee | |||||
| Reimburse 165.40 | 1,796.23 | 1,588.23 | 373.40 | 373.40 | |
| 279 Anthem BC/BS-Holding 57,563.10 | 690,386.15 | 696,062.39 | 51,886.86 | 51,886.86 | |
| 275 Assess. Reg. Cty. Tr. 8.00 | 372.00 | 376.00 | 4.00 | 4.00 | |
| 0 City Court 6,116.00 | 158,683.07 | 159,268.80 | 5,530.27 | 5,530.27 | |
| 271 Court Costs Due County | 9,919.50 | 9,919.50 | |||
| 501 Nappanee Bus Impr Dist 18,035.27 | 12,220.00 | 19,257.55 | 10,997.72 | 10,997.72 | |
| 0 Nappanee Fight Crime Fund 2,674.67 | .24 | 2,674.97 | 2,674.97 | ||
| 278 P&R Cleaning Dep. Reimb. 1,165.00 | 3,095.00 | 2,590.00 | 1,670.00 | 1,670.00 | |
| 301 Payroll 45,538.30 | 3,127,330.45 | 3,114,820.68 | 58,048.07 | 58,048.07 | |
| 900 Sales Tax Payable 170.85 | 13,144.64 | 13,101.80 | 213.89 | 213.89 | |
| 299 Utility Employment Taxes | 37,573.86 | 37,573.86 | |||
| TOTAL AGENCY 131,436.65 | 4,054,521.14 | 4,054,558.61 | 131,399.18 | 131,399.18 | |
| GRAND TOTAL 9,627,176.81 | 10,951.495.48 | 11,244.910.32 | 9,333.761.97 | 46,416.35 | 9,380,178.32 |
| LESS: | |||||
| Investment Sales | 564,961.00 | ||||
| Investment Purchases | 564,835.58 | ||||
| Transfers In: | 128,933.04 | ||||
| Transfers Out | 128,933.04 | ||||
| NET RECEIPTS AND DISBURSMENTS | 10,257.601.44 | 10,551.141.70 | |||
| ENTERPRISE | |||||
| 13168 Storm Water Utility | |||||
| Operating 60,769.83 | 87,806.78 | 27,705.21 | 120,871.40 | 200,000.00 | 320,871.40 |
| 13165 Wastewater Util | |||||
| Bond and Interest 48,459.99 | 259,025.41 | 8,629.70 | 298,855.70 | 298,855.70 | |
| 13162 Wastewater Utility | |||||
| Depreciation/Improvement 103,091.12 | 19,808.38 | 122,899.50 | 35,000.00 | 157,899.50 | |
| 1316 Wastewater Utility | |||||
| Operating 362,476.24 | 1,236,296.83 | 1,180,038.78 | 418.734.29 | 882,717.64 | 1,301,451.93 |
| 13166 Wastewater Utility | |||||
| Other #1 80,572.20 | 125,178.68 | 95,685.10 | 110,065.78 | 230,000.00 | 340,065.78 |
| 13115 Water Utility | |||||
| Bond and Interest 126,461.83 | 194,502.60 | 188,141.84 | 132,822.59 | 168,000.00 | 300,822.59 |
| 0 Water Utility Construction 12,408.71 | 130,48 | 12,539.19 | 30,000.00 | 42,539.19 | |
| 13112 Water Utility | |||||
| Depreciation 11,651.39 | 63.36 | 11,714.75 | 13,253.05 | 24,967.80 | |
| 13111 Water Utility | |||||
| Operating 609,107.50 | 1,147,213.40 | 1,456.569.14 | 599,751.76 | 200,000.00 | 799,751.76 |
| 13116 Water Utility | |||||
| Other #1 131,360.42 | 444,469.05 | 574,929.31 | 900.16 | 329,700.00 | 330,600.16 |
| TOTAL ENTERPRISE 1,546,359.23 | 3,814,494.97 | 3,531,699.08 | 1,829,155.12 | 2,088.670.69 | 3,917,825.81 |
| GRAND TOTAL 1,546,359.23 | 3,814,494.97 | 3,531,699.08 | 1,829,155.12 | 2,088.670.69 | 3,917,825.81 |
| LESS: | |||||
| Investment Sales | |||||
| Investment Purchases | |||||
| Transfers In: | 906,381.00 | ||||
| Transfers Out | 906,381.00 | ||||
| NET RECEIPTS AND DISBURSMENTS | 2,908,113.97 | 2,625,318.08 |
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, f24
