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05-31-05
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05-31-05
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9/17/2012 10:46:45 AM
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<br /> <br />City of Arden Hi_llS <br />March 24, 20 <br />Page Si <br /> <br />The purposes and benefits of a Genera] fund balance are as follows: <br /> <br />. Expenditures are incurred somewhat evenly throughout the year. However, pr <br />received until the second half of the year. An adequate fund balance will pr <br />General fund expenditures. <br /> <br /> <br />Purposes and Benefits <br /> <br />. The City is vulnerable to legislative actions at the State and Federa <br />legislative session and imposed reductions of market value ered" <br />limits have also been implemented for municipalities in past <br />a temporary buffer against those aid adjustments and levy" <br /> <br />CA aid with the 200] <br />me cities. Levy <br />ance will provide <br /> <br />. Expenditures not anticipated at the time the annual budget was <br />would include capital outlay replacement, lawsuits and other items.' <br />needed for such expenditures. <br /> <br />. A strong fund balance will assist the City in <br /> <br />The 2004 operations are summarized as follows: <br /> <br /> Variance with . <br /> Final Budget - <br /> Positive <br /> Actua] (Negative) <br /> 2,875,931 $ 3,]4],020 $ 265,089 <br /> 2,998,288 2,82] ,240 177,048 <br /> (122,357) 3]9,780 442,137 <br /> 42,000 42,000 <br /> (147,938) (16],690) (13,752) <br />$ (228,295) 200,090 $ 428,385 <br /> ],114,839 <br /> $ ],3]4,929 <br /> <br />Fund balances, December 3], 2004 <br /> <br />. The largest item of variance on the revenue side was licenses and permits. This item had a favorable variance of <br />$150,863 or 57 percent of the total revenue variance. <br /> <br />. <br /> <br />952.835.9090 . Fax 952.8.'35.3261 <br /> <br />www.aemcpas.com <br />
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