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                                                                                                  City of Muskegon
                                                                                 Non-Major Special Revenue Funds

                                                      COMBINING STATEMENT OF REVENUES, EXPENDITURES
                                                                          AND CHANGES IN FUND BALANCES

                                                                                       Year Ended December 31, 2003


                                                                                                                                                                                                 L.C.
                                                                 Budget                   Criminal                 Land                   Tree                       Enterprise               Walker                          Combined
                                                             Stabilization               Forfeitures Reutilization Replacement                                  Community                      Arena                           Totals

Revenues 
   Federal grants                                           $                   -        $              -      $              -      $       4,000
                                                                                                                                                                $                 -      $                   -           $               4,000
                                                                                                                                                                                                                                                 
   Charges for services                                                          -                       -                     -              1,047
                                                                                                                                                                                   -                 597,287
                                                                                                                                                                                                                                      598,334
                                                                                                                                                                                                                                       
   Interest income                                                               -                1,880
                                                                                                                           414
                                                                                                                                                 157
                                                                                                                                                                                   -                     1,331
                                                                                                                                                                                                                                          3,782
                                                                                                                                                                                                                                                 
   Other                                                                         -              38,064
                                                                                                                               -                     -                             -                     3,066
                                                                                                                                                                                                                                        41,130
                                                                                                                                                                                                                                            
Total revenues                                                                   -              39,944
                                                                                                                           414
                                                                                                                                              5,204
                                                                                                                                                                                   -                 601,684
                                                                                                                                                                                                                                      647,246
                                                                                                                                                                                                                                       

Expenditures                                                                                                                                                                                                              
   Current                                                                                                                                                                                                                
       Public safety                                                             -                1,971
                                                                                                                               -                     -                             -                          -                           1,971
                                                                                                                                                                                                                                                 
       Other governmental functions                                              -                       -                     -                 400
                                                                                                                                                                                   -                 928,571
                                                                                                                                                                                                                                      928,971
                                                                                                                                                                                                                                       
Total expenditures                                                               -                1,971
                                                                                                                               -                 400
                                                                                                                                                                                   -                 928,571
                                                                                                                                                                                                                                      930,942
                                                                                                                                                                                                                                       

   Excess (deficiency) of revenues over expenditures                      -                     37,973
                                                                                                                           414
                                                                                                                                              4,804
                                                                                                                                                                                   -             (326,887)
                                                                                                                                                                                                                                     (283,696)
                                                                                                                                                                                                                                       

Other financing sources (uses)
   Transfers in                                                                  -                       -                     -                     -                             -                 330,000
                                                                                                                                                                                                                                      330,000
                                                                                                                                                                                                                                       
   Transfers out                                                    (500,000)
                                                                                                         -                     -                     -                             -                          -                      (500,000)
                                                                                                                                                                                                                                       
Total other financing sources (uses)                                (500,000)
                                                                                                         -                     -                     -                             -                 330,000
                                                                                                                                                                                                                                     (170,000)
                                                                                                                                                                                                                                       
                                                                                                                                                                                                                          
   Excess (deficiency) of revenues and other                                                                                                                                                                              
    sources over expenditures and other uses                        (500,000)
                                                                                                37,973
                                                                                                                           414
                                                                                                                                              4,804
                                                                                                                                                                                   -                     3,113
                                                                                                                                                                                                                                     (453,696)
                                                                                                                                                                                                                                       
                                                                                                                                                                                                                          
Fund balances at beginning of year                                2,000,000
                                                                                             107,007
                                                                                                                      23,162
                                                                                                                                              7,630
                                                                                                                                                                                   -                   34,476
                                                                                                                                                                                                                                   2,172,275
                                                                                                                                                                                                                                  
                                                                                                                                                                                                                     
Fund balances at end of year                                      1,500,000
                                                            $                                144,980
                                                                                         $                     $     23,576
                                                                                                                                     $     12,434
                                                                                                                                                                $                 -                    37,589
                                                                                                                                                                                         $                               $        1,718,579