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                                                                                                                                City of Muskegon
                                                                                                            Major Special Revenue Funds

                                                                             SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
                                                                                            IN FUND BALANCES - BUDGET AND ACTUAL

                                                                                                            Year Ended December 31, 2003


                                                                                 Major Street and Trunkline Fund                                                                                                                             Local Street Fund
                                                                                                                                              Variance-With                                                                                                                               Variance-With
                                                                                                                                           Amended Budget                                                                                                                                Amended Budget
                                                    Original                      Amended Positive                                                                                             Original                       Amended                                                           Positive
                                                        Budget                      Budget                       Actual                          (Negative)                                     Budget                          Budget                          Actual                        (Negative)

Revenues 
   Special assessments                          $      200,000
                                                                              $          350,000
                                                                                                             $      358,650
                                                                                                                                           $                   8,650
                                                                                                                                                                                            $       100,000
                                                                                                                                                                                                                                        240,770
                                                                                                                                                                                                                          $                            $      240,781
                                                                                                                                                                                                                                                                                         $                     11
                                                                                                                                                                                                                                                                                                                 
   Federal grants                                       656,000
                                                                                       1,975,000
                                                                                                                  1,275,245
                                                                                                                                                               (699,755)
                                                                                                                                                                                                                -                       246,000
                                                                                                                                                                                                                                                               246,000
                                                                                                                                                                                                                                                                                                                   - 
   State grants                                    10,950,000
                                                                                       4,420,545
                                                                                                                  4,561,233
                                                                                                                                                            140,688
                                                                                                                                                                                                    100,000
                                                                                                                                                                                                                                      1,120,770
                                                                                                                                                                                                                                                            1,120,771
                                                                                                                                                                                                                                                                                                                  1 
   State shared revenues                             2,675,215
                                                                                       2,400,000
                                                                                                                  2,499,757
                                                                                                                                                              99,757
                                                                                                                                                                                                    654,351
                                                                                                                                                                                                                                        666,650
                                                                                                                                                                                                                                                               666,649
                                                                                                                                                                                                                                                                                                                 (1)
                                                                                                                                                                                                                                                                                                                  
   Charges for services                                 320,000
                                                                                          350,000
                                                                                                                     439,219
                                                                                                                                                              89,219
                                                                                                                                                                                                                -                                -                         -                                       - 
   Interest income                                      100,000
                                                                                          125,000
                                                                                                                     169,533
                                                                                                                                                              44,533
                                                                                                                                                                                                      19,000
                                                                                                                                                                                                                                             15,125
                                                                                                                                                                                                                                                                 15,133
                                                                                                                                                                                                                                                                                                                  8 
   Other                                                       288
                                                                                                   55
                                                                                                                              56
                                                                                                                                                                       1                                1,000
                                                                                                                                                                                                                                             585
                                                                                                                                                                                                                                                                      586
                                                                                                                                                                                                                                                                                                                  1 
Total revenues                                     14,901,503
                                                                                       9,620,600
                                                                                                                  9,303,693
                                                                                                                                                               (316,907)
                                                                                                                                                                                                    874,351
                                                                                                                                                                                                                                      2,289,900
                                                                                                                                                                                                                                                            2,289,920
                                                                                                                                                                                                                                                                                                                20
                                                                                                                                                                                                                                                                                                                 

Expenditures 
   Current 
      Highway, streets and bridges                 15,620,290
                                                                                       8,836,000
                                                                                                                  8,340,206
                                                                                                                                                            495,794
                                                                                                                                                                                                 1,619,186
                                                                                                                                                                                                                                      3,402,830
                                                                                                                                                                                                                                                            3,459,811
                                                                                                                                                                                                                                                                                                           (56,981)
                                                                                                                                                                                                                                                                                                         
   Debt service                                                                                                                                                                                                                                                                                        
      Principal                                         550,000
                                                                                          550,000
                                                                                                                     550,000
                                                                                                                                                                                 -
                                                                                                                                                                                                                -                                -                         -                                       - 
      Interest                                            90,413
                                                                                          100,000
                                                                                                                       97,425
                                                                                                                                                                2,575
                                                                                                                                                                                                                -                                -                         -                                       - 
Total expenditures                                 16,260,703
                                                                                       9,486,000
                                                                                                                  8,987,631
                                                                                                                                                            498,369
                                                                                                                                                                                                 1,619,186
                                                                                                                                                                                                                                      3,402,830
                                                                                                                                                                                                                                                            3,459,811
                                                                                                                                                                                                                                                                                                           (56,981)
                                                                                                                                                                                                                                                                                                         

   Excess (deficiency) of revenues over 
    expenditures                                    (1,359,200)
                                                                                          134,600
                                                                                                                     316,062
                                                                                                                                                            181,462
                                                                                                                                                                                                   (744,835)
                                                                                                                                                                                                                                 (1,112,930)
                                                                                                                                                                                                                                                           (1,169,891)
                                                                                                                                                                                                                                                                                                           (56,961)
                                                                                                                                                                                                                                                                                                         

Other financing sources (uses)
   Transfers in                                                      -                                -                          -                                      -                           710,000
                                                                                                                                                                                                                                      1,370,000
                                                                                                                                                                                                                                                            1,370,000
                                                                                                                                                                                                                                                                                                                   - 
   Transfers out                                                    -                       (525,000)
                                                                                                                    (525,049)
                                                                                                                                                                               (49)
                                                                                                                                                                                                                -                     (64,170)
                                                                                                                                                                                                                                                                (64,169)
                                                                                                                                                                                                                                                                                                                  1 
Total other financing sources (uses)                                -                       (525,000)
                                                                                                                    (525,049)
                                                                                                                                                                               (49)
                                                                                                                                                                                                    710,000
                                                                                                                                                                                                                                      1,305,830
                                                                                                                                                                                                                                                            1,305,831
                                                                                                                                                                                                                                                                                                                  1 

   Excess (deficiency) of revenues and other
    sources over expenditures and other uses        (1,359,200)
                                                                                            (390,400)
                                                                                                                    (208,987)
                                                                                                                                                            181,413
                                                                                                                                                                                                     (34,835)
                                                                                                                                                                                                                                        192,900
                                                                                                                                                                                                                                                               135,940
                                                                                                                                                                                                                                                                                                           (56,960)
                                                                                                                                                                                                                                                                                                         

Fund balances at beginning of year                   1,622,095
                                                                                       1,622,095
                                                                                                                  1,622,095
                                                                                                                                                                                 -
                                                                                                                                                                                                        9,701
                                                                                                                                                                                                                                              9,701
                                                                                                                                                                                                                                                                   9,701
                                                                                                                                                                                                                                                                                                                   - 

Fund balances at end of year                    $      262,895
                                                                                       1,231,695
                                                                              $                              $   1,413,108
                                                                                                                                           $               181,413
                                                                                                                                                                                            $       (25,134)
                                                                                                                                                                                                                                        202,601
                                                                                                                                                                                                                          $                            $      145,641
                                                                                                                                                                                                                                                                                                           (56,960)
                                                                                                                                                                                                                                                                                         $