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DEBT SERVICE FUNDS SUMMARY <br />REVENUE BUDGET <br />10/21/2013 <br />10/21/2013 <br />ACCT <br />2010 <br />2011 <br />2012 <br />2013 <br />10114/13 <br />2014 <br />% <br /># ACCOUNT DESCRIPTION <br />ACTUAL <br />ACTUAL <br />ACTUAL <br />ADOPTED <br />ACTUAL <br />Proposed <br />CHANGE <br />PROPERTY TAXES <br />31001 CURRENT TAXES <br />$49,570 <br />$46.965 <br />$44,786 <br />$50,700 <br />$24,699 <br />$50,100 <br />-118% <br />31002 DELINQUENT TAXES <br />$383 <br />($359) <br />$3,197 <br />$0 <br />$1.418 <br />$0 <br />0.00% <br />31003 FISCAL DISPARITY TAX <br />$143 <br />$519 <br />$3,779 <br />$0 <br />$186 <br />$200 <br />0 00% <br />31004 PENALTIES & INTEREST <br />$0 <br />($47) <br />($2,774) <br />$0 <br />$0 <br />$0 <br />0 00% <br />TOTAL PROPERTY TAXES <br />$50,096 <br />$47,078 <br />$48,988 <br />$50,700 <br />$26,303 <br />$50,300 <br />-0 79% <br />SPECIAL ASS_,S�MENTS <br />36101 SPECIAL ASSESSMENTS <br />55,642 <br />53,696 <br />67.183 <br />55,241 <br />41.623 <br />56,655 <br />2.56% <br />36102 DELINQUENT SPECIAL ASSESSMENTS <br />0 <br />570 <br />11,189 <br />0 <br />0 <br />0 <br />0.00% <br />36103 PENALTIES & INTEREST <br />18,009 <br />15,575 <br />1,977 <br />9,541 <br />0 <br />0 <br />-100.00% <br />36104 SPECIAL ASSESSMENTS - PREPAID/SNR <br />0 <br />3,534 <br />15,020 <br />0 <br />0 <br />0 <br />0.00% <br />TOTAL FINES & FORFEITS <br />$73,650 <br />$69,841 <br />$80.349 <br />$64,782 <br />$41,623 <br />$56,655 <br />•12.55% <br />MISCELLANEOUS <br />36210 INTEREST EARNINGS <br />39000 MISCELLANEOUS <br />39200 BOND PROCEEDS <br />39300 TRANSFERS IN <br />4,231 <br />0 <br />0 <br />0 <br />3.244 <br />0 <br />0 <br />0 <br />4,068 <br />0 <br />0 <br />0 <br />2,342 <br />0 <br />0 <br />0 <br />1,473 <br />0 <br />0 <br />0 <br />3,272 <br />0 <br />0 <br />0 <br />39.71% <br />0.00% <br />0.00% <br />0.00% <br />TOTAL MISCELLANEOUS <br />$4.231 <br />$3,244 <br />$4,068 <br />$2,342 <br />$1,473 <br />$3,272 <br />39.71% <br />TOTAL REVENUES <br />$127,977 <br />$120,163 <br />$133,405 <br />$117.824 <br />$69,399 <br />$110,227 <br />-6.45% <br />EXPENDITURE BUDGET <br />CAPITAL OUTLAY <br />601 BOND PRINCIPAL <br />91.179 <br />98.276 <br />100,452 <br />102,710 <br />379,922 <br />15,000 <br />-85.40% <br />602 BOND INTEREST <br />58,203 <br />54,539 <br />50,688 <br />46,754 <br />46,755 <br />32,955 <br />-29.51% <br />603 FISCAL AGENT FEES <br />550 <br />550 <br />550 <br />650 <br />2,233 <br />550 <br />-15.38% <br />701 MISCELLANEOUS <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0.00% <br />720 TRANSFERS OUT <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0.00% <br />TOTAL CAPITAL OUTLAY <br />$149,932 <br />$153,365 <br />$151,690 <br />$150.114 <br />$428,910 <br />$48,505 <br />-67 69% <br />TOTAL EXPENDITURES <br />$149,932 <br />$153.365 <br />$151,690 <br />$150.114 <br />$428,910 <br />$48,505 <br />-67 69% <br />FUND BALANCE - JANUARY 1 $376.805 $354,850 $321,648 $303,363 $303,363 ($56,148) <br />EXCESS REVENUE OVER EXPENDITURES ($21,956) ($33,202) ($18,285) ($32,290) ($359,511) $61,722 <br />FUND BALANCE - DECEMBER 31 $354.860 $321.648 $303.363 $271,073 ($56.148) $5.574-97.94% <br />6W <br />