ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31,2009_part7 docx

HAMILTON couhnr PARK DISTRICT Combining Balance Sheet Non-Major Governmental Funds For the year ended December 31,2009 I Law Drug Total Non I Law Enforcement and Lml Major I Enforcement and Education Enforcement Evergreen Burchenal Governmental Fund Fund Fund Fund Fund Funds Assets Cash and cash equivalents Investments Total assets Liabilities Accounts payable Total liabilities Fund Balances (Deficit) Reserve for encumbrances Unreserved 6,558 2,282 8,123 1,640,641 1,431,708 3,089.3 12 Total fund balances (deficit) 6,558 2,282 8,123 1,921,615 1,431,708 3,370,286 I Total liabilities and fund balances $ 6558 $ 2,282 $ 8,123 $ 1,956.727 $ 1,431,708 $ 3,405,398 This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non Major Governmental Funds For the year ended December 31, 2009 Law Drug Total Non Law Enforcement and Law Major Enforcement and Education Enforcement Evergreen Burchenal Governmental I Fund Fund Fund Fund Fund Funds I Revenues Donations and Grants Investment Income Miscellaneous Total Revenue Expenditures Operation and Maintenance Total Expenditures Excess of Revenues Other financing sources Transfers in Total other financing sources Net change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year This is trial version www.adultpdf.com OTHER BUDGETARY INFORMATION This is trial version www.adultpdf.com GENERAL FUND The General Fund is the general operating hnd of the Park District. It is used to account for resources traditionally associated with governments which are not required to be accounted for in another fund. This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual (Non-GAAP Budgetary Basis) by Department General Fund For the year ended December 31, 2009 Revenues Taxes Motor Vehicle Permits Charges for Service Fines and Damage Interest and Dividends Miscellaneous Grants and Donations Total Revenue Expenditures Administration Department Salaries Fringes Supplies Travel & Training Insurance, Utilities, Other Capital Outlay Total Administration Department Safety Department Salaries Fringes Supplies Insurance, Utilities, Other Travel & Training Capital Outlay Total Safety Department Operations Department Salaries Fringes Supplies Insurance, Utilities, Other Travel & Training Capital Outlay Total Operations Department Original Revised Variance Between Actual and Revised Budget Budget Actual Budget (Continued) This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual won-GMP Budgetary Basis) by Department General Fund For the year ended December 31, 2009 Variance Between Actual I and Revised Original Revised Land Management Department Salaries Fringes Supplies Travel & Training Capital Outlay Total Land Management Department Resource Quality Department Salaries Fringes Supplies Travel & Training Capital Outlay Total Resource Quality Department Naturalist Department Salaries Fringes Supplies Travel & Training Capital Outlay Total Naturalist Department Communications Department Salaries Fringes Supplies Insurance, Utilities, Other Travel & Training Capital Outlay Total Communications Department Budget Budget Actual Budget 203,300 266,600 263,912 2,688 56,000 86,600 74,577 12,023 253,700 308,689 260,484 48,205 2,800 1,700 404 1,296 1,500 4,650 1,948 2,702 2,500 2,500 - 517,300 670,739 603,825 66,914 (Continued) This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual (Non-GAAP Budgetary Basis) by Department General Fund For the year ended December 31, 2009 I Variance Between Actual Original Revised and Revised Budget Budget Actual Budget ) Fernbank Park Department Salaries Fringes Supplies Insurance, Utilities, Other Capital Outlay 1 Total Fernbank Park Department ( Armleder Park Department Salaries Fringes Supplies Total Armleder Park Department I Visitor Services Department Salaries Fringes Supplies Insurance, Utilities, Other Travel & Training Capital Outlay I Visitor Services Department Total Expenditures Excess of Revenues over Expenditures Other Financing Sources (Uses) I Transfers out Deficiency of revenues and other financing I sources over expenditures and other financing uses Fund Balance, Beginning of Year ( Prior Year Encumbrances Fund Balance, End of Year This is trial version www.adultpdf.com SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for specific governmental revenues (other than major capital projects) requiring separate accounting because of legal or regulatory provisions or administrative action and expenditures for a specified purpose. LAW ENFORCEMENT FUND - To account for money that is contraband or is derived from the sale of contraband. Ten percent is to be used for community prevention programs and 90% for discretionary law enforcement projects. LAW ENFORCEMENT AND EDUCATION FUND - To account for fines related to driving under the influence (DUI) of drugs or alcohol. This fund may be spent on any DUI related enforcement or education programs. DRUG AND LAW ENFORCEMENT FUND - To account for drug fines remitted by the Courts. The fund may be used for efforts that pertain to drug offenses. EVERGREEN FUND - To account for donations identified by the donor to be used for a specific purpose and to account for the following separate funds which are combined for reporting purposes: Estate of Betty Martin Estate of Virginia Miller Mildred Foman Trust Newbeny Wildlife Sanctuary Fund Estate of Margaret Embshoff Others BURCHENAL FUND - Established to account for funds donated to provide trails, gardens and appropriate memorial and other capital improvements on the Burchenal Tract at Glenwood Gardens, Woodlawn, Ohio. This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Non-GAAP Budgetary Basis) Non Major Special Revenue Funds For the year ended December 31, 2009 Law Enforcement Fund Revenues Donations Total Revenue Expenditures Miscellaneous Total Budgetary Expenditures Excess (Deficiency) of Revenue Over (Under) Budgetary Expenditures Other Financing Sources Transfers in Net Change in Fund Balance Budgetary Fund Balances Beginning of Year Budgetary Fund Balances, End of Year - Variance Between Actual Original Revised and Revised Budget Budget Actual Budget This is trial version www.adultpdf.com HAMILTON COUNTY PARK DISTRICT Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual (Non-GAAP Budgetary Basis) Non Major Special Revenue Funds For the year ended December 31, 2009 Law Enforcement and Education Fund Revenues Donations Total Revenue Expenditures Miscellaneous Total Budgetary Expenditures Excess (Deficiency) of Revenue Over (Under) Budgetary Expenditures Other Financing Sources Transfers in Net Change in Fund Balance Budgetary Fund Balances Beginning of Year Budgetary Fund Balances, End of Year Variance Between Actual Original Revised and Revised Budget Budget Actual Budget This is trial version www.adultpdf.com [...]... Funds For the year ended December 31, 2009 Drug and Law Enforcement Fund Original Budget Revised Budget Actual Revenues Donations Total Revenue Expenditures Miscellaneous Total Budgetary Expenditures Excess (Deficiency) of Revenue Over (Under) Budgetary Expenditures Other Financing Sources Transfers in Net Change in Fund Balance Budgetary Fund Balances Beginning of Year Budgetary Fund Balances, End of Year. .. Revenue Funds For the year ended December 31, 2009 1 Evergreen Fund Original Budget Revised Budget Revenues Donations Grants Total Revenue Expenditures Miscellaneous Total Budgetary Expenditures Excess (Deficiency) of Revenue Over (Under) Budgetary Expenditures Other Financing Sources Transfers in Net Change in Fund Balance Budgetary Fund Balances Beginning of Year Budgetary Fund Balances, End of Year This . Non-Major Governmental Funds For the year ended December 31,2009 I Law Drug Total Non I Law Enforcement and Lml Major I Enforcement and Education Enforcement Evergreen Burchenal. Balances Non Major Governmental Funds For the year ended December 31, 2009 Law Drug Total Non Law Enforcement and Law Major Enforcement and Education Enforcement Evergreen Burchenal Governmental. on any DUI related enforcement or education programs. DRUG AND LAW ENFORCEMENT FUND - To account for drug fines remitted by the Courts. The fund may be used for efforts that pertain to