balance sheet september 30, 2015 general fund...
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SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
GENERAL FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 1
ASSETS
10-1111 AMERICANWEST BANK CHECKING 250,627.57
10-1112 AMERICANWEST BANK SAVINGS 9,054.99
10-1113 CASH ALLOCATION TO OTHER FUNDS ( 2,104,175.50)
10-1120 XPRESS DEPOSIT ACCOUNT 7,589.31
10-1131 PETTY CASH 125.00
10-1140 RETURNED CHECKS 1,472.87
10-1151 PTIF SAVINGS ACCOUNT 2,145,804.02
10-1152 PTIF B&C ROAD SAVINGS ACCOUNT 133,849.70
10-1154 PTIF PHONE TAX SAVE (PAYABLE) 68,904.07
10-1155 PTIF GRAVEL PIT RECLAMATION 124,704.88
10-1160 UTILITY ACCOUNTS RECEIVABLE 24,072.35
10-1161 ACCOUNTS RECEIVABLE (INVOICED) 26,776.42
10-1165 A/R ENERGY TAX 14,110.53
10-1169 AR FOR SALES/ENG/PHONE TAX 3,389.00
10-1170 A/R - B&C ROAD ( .71)
10-1172 IMPACT FEE A/R .11
10-1175 UTILITY CASH CLEARNING ( 143.43)
10-1176 AR CASH CLEARINING ACCT ( 50.00)
10-1177 PROPERTY TAXES RECEIVALBE 709,738.00
10-1178 ALLOWANCE DOUBTFUL ACCOUNTS ( 4,158.00)
10-1190 CREDIT CARD AR HOLDING ACCT ( 20.00)
10-1199 MISS SALEM SCHOLARSHIP ACCT 9,235.33
TOTAL ASSETS 1,420,906.51
LIABILITIES AND EQUITY
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
GENERAL FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 2
LIABILITIES
10-2211 PAYROLL ACCOUNTS PAYABLE .23
10-2215 UTILITY BILL DONATION PAYABLE 616.76
10-2217 CLEANING DEP FOR PARKS 1,000.00
10-2220 ACCOUNTS PAYABLE 383,694.97
10-2221 SOCIAL SECURITY TAX WITHHELD ( 39.70)
10-2222 FEDERAL WITHHOLDING TAX ( 80.81)
10-2223 STATE WITHHOLDING TAX 19,058.71
10-2230 PEHP HEALTH & DENTAL ( 23,359.66)
10-2231 RETIREMENT PAYABLE 15,333.02
10-2232 WORKER'S COMPENSATION 25,550.50
10-2233 LIFE INSURANCE ( 5,184.67)
10-2234 EYE MED INSURANCE .39
10-2235 STATE UNEMPLOYMENT (WORK FORCE 1,533.91
10-2236 EMPOLYEES ADD. INS. PAYABLE ( 338.85)
10-2237 EMPLY SHARE OF INS. PROVIDENT ( 127.65)
10-2239 EMPLOYEES UTILITIES PAYABLE ( .12)
10-2240 ULGT LONG TERM CARE ( 17,706.57)
10-2242 EMPLOYEE RETIREMENT LOAN 782.15
10-2243 EMPLOYEES 401-K PLAN 7,708.47
10-2244 MISC. DEDUCTION ACCOUNT 544.11
10-2245 COURT SURCHARGE - STATE .15
10-2246 457 CONTRIBUTIONS PAYABLE 25.00
10-2247 ABEYANCE FEE ( 338.89)
10-2249 POLICE DRUG AREST $ 15.46
10-2255 PHONE TAX PAYABLE 66,819.54
10-2265 GRAVEL PIT RECLAMATION PAYALBE 121,430.81
10-2273 SALEM PARK - TRAILS TREES/SIGN 9,600.00
10-2274 50 N IMPROVEMENTS (SALEM HEIGH 35,355.61
10-2278 HARVEST RIDGE RETBASN IMP BOND 33,098.00
10-2291 CONNECTORS AGREEMENT PAYABLE ( 5,000.11)
10-2299 MISS SALEM SCHOLARSHIP FUND 22,635.95
10-2302 CASH BOND CLIFF HALES MEADOW D 211,337.07
10-2307 10% CASH WARRANTY BOND - SUBDI 455,176.96
10-2310 WHISPER RIDGE PLAT A - KEVIN K 33,500.80
10-2311 ORCHARD FARMS 100 E SIDEWALK 40,000.00
10-2419 SUB DIV STREET SIGN PAYABLE 250.00
10-2420 HA-5 SLURRY SEAL BOND 116,452.00
10-2422 SIDEWALK BOND PAYABLE 21,025.00
10-2423 IMPROVEMENT BONDS PAYABLE 108,885.94
10-2425 FORFEITED BONDS (??? REVENUE ) .34
TOTAL LIABILITIES 1,679,254.82
FUND EQUITY
10-2700 DEFERRED REVENUE 699,425.32
UNAPPROPRIATED FUND BALANCE:
10-2981 UNAPPROPRATED SURPLUS - BEGINN 313,606.30
REVENUE OVER EXPENDITURES - YTD ( 1,271,379.93)
BALANCE - CURRENT DATE ( 957,773.63)
TOTAL FUND EQUITY ( 258,348.31)
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
GENERAL FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 3
TOTAL LIABILITIES AND EQUITY 1,420,906.51
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 4
TAXES
10-31-10 CURRENT YR PROPERTY TAX 3,703.96 11,816.79 616,048.00 604,231.21 1.9
10-31-20 PRIOR YR PROPERTY TAX (REDEMP) 251.79 2,210.85 56,000.00 53,789.15 4.0
10-31-25 OTHER PROPERTY TAX 6,208.22 21,064.82 71,200.00 50,135.18 29.6
10-31-30 SALES AND USE TAX 71,003.56 218,923.92 819,000.00 600,076.08 26.7
10-31-45 PHONE SALES/USE TAX 5,605.73 11,889.68 76,800.00 64,910.32 15.5
10-31-50 ENERGY SALES & USE TAX 25,146.00 74,288.87 341,917.00 267,628.13 21.7
TOTAL TAXES 111,919.26 340,194.93 1,980,965.00 1,640,770.07 17.2
LICENSES & PERMITS
10-32-10 BUSINESS LICENSE 100.00 350.00 10,400.00 10,050.00 3.4
10-32-18 POWER POLE RENTAL .00 5,655.00 16,170.00 10,515.00 35.0
10-32-20 FRANCHISE FEE .00 7,709.73 24,000.00 16,290.27 32.1
10-32-22 CELL PHONE TOWERS 1,200.00 6,000.00 28,800.00 22,800.00 20.8
10-32-25 ANIMAL LICENSE & CONTROL 115.00 100.00 250.00 150.00 40.0
10-32-30 EXCAVATION PERMIT ON ROADS 100.00 150.00 1,500.00 1,350.00 10.0
10-32-90 BUILDING CONST PERMITS 12,698.66 61,476.63 178,000.00 116,523.37 34.5
10-32-92 BUILDING PLAN CHECK FEE 1,535.00 5,545.00 23,625.00 18,080.00 23.5
10-32-94 1% ST. SURCHG. BUILDING PERMIT 126.35 73.77 100.00 26.23 73.8
10-32-96 MISC/BUILDING INSPECTION FEES 150.00 550.00 5,000.00 4,450.00 11.0
TOTAL LICENSES & PERMITS 16,025.01 87,610.13 287,845.00 200,234.87 30.4
INTERGOVERNMENTAL
10-33-16 PLAT FILING FEES (PRE/FINAL) 1,148.00 12,810.00 24,450.00 11,640.00 52.4
10-33-18 SUBDIVISION INSPECTION FEE 26,881.09 35,119.07 175,000.00 139,880.93 20.1
10-33-25 LATE PAYMENT PENALTIES FEE 7,087.66 20,386.26 75,876.00 55,489.74 26.9
10-33-26 BAD DEBT ACCOUNTS COLLECTED 320.61 320.61 2,000.00 1,679.39 16.0
10-33-56 CLASS B&C ROAD ALLOTMENT 64.00 192.60 295,500.00 295,307.40 .1
10-33-60 LIBRARY FUND (DONATIONS) 10.00 9,862.00 7,500.00 ( 2,362.00) 131.5
10-33-61 LIBRARY SALES/FEES 670.45 3,724.56 9,500.00 5,775.44 39.2
10-33-85 CLASS A BEER LICENSE .00 .00 1,500.00 1,500.00 .0
TOTAL INTERGOVERNMENTAL 36,181.81 82,415.10 591,326.00 508,910.90 13.9
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 5
CHARGES FOR SERVICES
10-34-10 ADMINISTRATIVE SERVICES 88,183.00 264,549.00 1,058,184.00 793,635.00 25.0
10-34-22 FIRE DEPT PROTECTION SERVICE 804.92 2,860.81 45,000.00 42,139.19 6.4
10-34-25 AMBULANCE SERVICE FEES 6,886.59 26,175.41 75,000.00 48,824.59 34.9
10-34-31 ENGINEERING SERVICES (SUVSWD) .00 .00 9,238.00 9,238.00 .0
10-34-33 POLICE OFFICER HIGH SCHOOL 12,636.30 12,636.30 49,221.00 36,584.70 25.7
10-34-34 POLICE WAGES SPECIAL ASSIGNMEN .00 15.00 3,000.00 2,985.00 .5
10-34-44 PARK RESERVATIONS 110.00 622.24 2,000.00 1,377.76 31.1
10-34-45 COMMUNITY CENTER RENTAL 1,400.00 2,600.00 19,000.00 16,400.00 13.7
10-34-51 SALE OF CEMETERY LOTS 1,711.20 6,911.10 20,000.00 13,088.90 34.6
10-34-53 BURIAL FEES 3,900.00 8,400.00 20,000.00 11,600.00 42.0
10-34-60 NEW UTILITY HOOKUP FEE 650.00 2,025.00 6,000.00 3,975.00 33.8
10-34-70 CITY PROPERTY HOME RENTAL 850.00 850.00 10,200.00 9,350.00 8.3
TOTAL CHARGES FOR SERVICES 117,132.01 327,644.86 1,316,843.00 989,198.14 24.9
FINES & FORFEITURES
10-35-11 COURT FINES 3,240.19 9,501.40 34,656.00 25,154.60 27.4
TOTAL FINES & FORFEITURES 3,240.19 9,501.40 34,656.00 25,154.60 27.4
MISCELLANEOUS REVENUE
10-36-10 INTEREST EARNED 956.89 4,238.95 10,000.00 5,761.05 42.4
10-36-26 TRANSFER FROM REC I.F. FUND 37 .00 .00 216,355.00 216,355.00 .0
10-36-28 TRANSFER FROM P.S.I.F. FUND 37 .00 .00 125,871.00 125,871.00 .0
10-36-60 DIVIDENDS FROM INSURANCE .00 5,521.73 5,000.00 ( 521.73) 110.4
10-36-70 SALE OF CITY PROPERTY .00 .00 1,500.00 1,500.00 .0
10-36-77 WEED ABATEMENT CHARGES .00 .00 2,500.00 2,500.00 .0
10-36-79 POLICE GRANT FOR EQUIPMENT .00 1,685.28 .00 ( 1,685.28) .0
10-36-80 DUI POLICE GRANT .00 905.04 .00 ( 905.04) .0
10-36-83 TRAFFIC SCHOOL 200.00 900.00 3,500.00 2,600.00 25.7
10-36-85 SALEM DAY FIREWORKS DONATIONS .00 720.00 1,500.00 780.00 48.0
10-36-86 ANNEXATION FEES .00 .00 500.00 500.00 .0
10-36-88 SALEM DAYS DONATION SPONSORS .00 10,750.00 9,000.00 ( 1,750.00) 119.4
10-36-89 POND TOWN CHRISTMAS 10.00 41.50 100.00 58.50 41.5
10-36-90 SUNDRY 145.00 455.24 3,000.00 2,544.76 15.2
10-36-92 SALEM CITY CALENDARS DONATION .00 10.00 1,900.00 1,890.00 .5
10-36-94 SALES TAX SELLER DISCOUNT 177.88 283.10 1,500.00 1,216.90 18.9
TOTAL MISCELLANEOUS REVENUE 1,489.77 25,510.84 382,226.00 356,715.16 6.7
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 6
RECREATION PROGRAMS
10-37-05 COMMUNITY ACTIVITY GRANT 3,802.68 3,802.68 3,900.00 97.32 97.5
10-37-08 REC PARK ADD SIGNAGE .00 30.95 .00 ( 30.95) .0
10-37-10 BASEBALL/SOFTBALL PROGRAMS 9.65 4,460.11 30,000.00 25,539.89 14.9
10-37-11 T-BALL/COACH PITCH .00 .00 6,500.00 6,500.00 .0
10-37-12 START UP BASEBALL .00 .00 1,500.00 1,500.00 .0
10-37-13 SOFTBALL (COED ADULT LEAGUE) .00 8,162.45 14,600.00 6,437.55 55.9
10-37-17 SNACK SHACK REVENUE 8,099.25 15,083.20 54,000.00 38,916.80 27.9
10-37-20 BASKETBALL .00 .00 21,000.00 21,000.00 .0
10-37-21 SOARING HOOPSTERS (BASKETBALL) .00 .00 3,000.00 3,000.00 .0
10-37-22 ADULT BASKETBALL .00 906.00 12,000.00 11,094.00 7.6
10-37-25 SOCCER ASSOCIATION 5,640.40 12,065.36 20,000.00 7,934.64 60.3
10-37-27 INDOOR SOCCER ACCT .00 .00 3,000.00 3,000.00 .0
10-37-30 TACKLE FOOTBALL 363.50 23,010.32 22,000.00 ( 1,010.32) 104.6
10-37-31 FLAG FOOTBALL 3,168.70 7,189.48 6,500.00 ( 689.48) 110.6
10-37-32 ADULT FLAG FOOTBALL 520.00 520.00 1,200.00 680.00 43.3
10-37-35 VOLLEYBALL 1,157.06 1,342.06 3,000.00 1,657.94 44.7
10-37-40 YOUTH TENNIS 127.10 1,609.74 4,500.00 2,890.26 35.8
10-37-45 FISHING .00 .00 300.00 300.00 .0
10-37-50 WRESTLING PROGRAM 40.00 40.00 2,500.00 2,460.00 1.6
10-37-55 CHEERLEADING 106.00 2,847.14 4,000.00 1,152.86 71.2
10-37-60 RODEO ARENA 80.00 80.00 1,100.00 1,020.00 7.3
10-37-62 GIRLS TRAVEL BASEBALL LEAGUE 736.70 4,143.40 5,500.00 1,356.60 75.3
10-37-63 DANCE .00 .00 1,000.00 1,000.00 .0
10-37-64 TUFF KIDS 20.00 20.00 1,400.00 1,380.00 1.4
10-37-65 BASEBALL PARKS SIGN DONATION .00 .00 3,000.00 3,000.00 .0
10-37-66 YOUTH TRACK & FIELD .00 .00 2,000.00 2,000.00 .0
10-37-69 HUNTER SAFETY 69.65 99.65 800.00 700.35 12.5
10-37-72 CAMPS AND CLINICS RECREATION ( 59.30) 1,318.06 4,000.00 2,681.94 33.0
10-37-75 RECREATION PARK RENTAL FEE 100.00 3,560.00 14,000.00 10,440.00 25.4
10-37-76 RECREATION TOURNAMENTS .00 .00 9,000.00 9,000.00 .0
10-37-80 SPECIAL EVENTS .00 .00 2,000.00 2,000.00 .0
10-37-82 ADULT VOLLEYBALL .00 .00 3,000.00 3,000.00 .0
10-37-83 NEBO SCHOOL AGREEMENT .00 .00 1,200.00 1,200.00 .0
TOTAL RECREATION PROGRAMS 23,981.39 90,290.60 261,500.00 171,209.40 34.5
CONTRIBUTIONS AND TRANSFERS
10-38-06 FUND TRANS FOR FIRE TRUCK 3,252.00 9,756.00 39,000.00 29,244.00 25.0
10-38-15 FUND TRANSFER FROM ENTERPRISE .00 .00 416,500.00 416,500.00 .0
10-38-40 ASSIGNED FUND BALANCE PRIOR YR .00 .00 300,880.00 300,880.00 .0
TOTAL CONTRIBUTIONS AND TRANSFERS 3,252.00 9,756.00 756,380.00 746,624.00 1.3
TOTAL FUND REVENUE 313,221.44 972,923.86 5,611,741.00 4,638,817.14 17.3
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 7
LEGISLATIVE
10-41-11 SALARIES .00 2,800.00 16,800.00 14,000.00 16.7
10-41-23 TRAVEL/EDUCATION .00 .00 2,000.00 2,000.00 .0
10-41-25 ECONOMIC DEVELOPMENT COMM .00 .00 2,000.00 2,000.00 .0
TOTAL LEGISLATIVE .00 2,800.00 20,800.00 18,000.00 13.5
JUDICIAL
10-42-11 SALARIES 1,882.31 5,611.93 24,730.00 19,118.07 22.7
10-42-13 EMPLOYEE BENEFITS 1,331.15 3,992.49 16,672.00 12,679.51 24.0
10-42-34 SALEM YOUTH COUNCIL ( 13.54) 540.46 5,575.00 5,034.54 9.7
TOTAL JUDICIAL 3,199.92 10,144.88 46,977.00 36,832.12 21.6
ADMINISTRATION
10-44-11 SALARIES 8,197.46 24,600.84 109,975.00 85,374.16 22.4
10-44-13 EMPLOYEES BENEFITS 4,176.68 12,536.18 53,437.00 40,900.82 23.5
10-44-16 COLLECTION FEE UTILITY ACCTS 62.60 190.47 1,500.00 1,309.53 12.7
10-44-22 PUBLIC NOTICES 17.80 75.40 650.00 574.60 11.6
10-44-23 TRAVEL/EDUCATION .00 .00 200.00 200.00 .0
10-44-24 OFFICE SUPPLIES & EXPEN 1,112.14 1,874.10 18,700.00 16,825.90 10.0
10-44-25 EQUIPMENT/BUILDING O&M .00 4,458.96 7,000.00 2,541.04 63.7
10-44-27 TELEPHONE/CELL PHONE/RADIO 2,028.79 6,014.39 23,760.00 17,745.61 25.3
10-44-29 UTILITIES 859.51 2,675.98 14,403.00 11,727.02 18.6
10-44-30 UTILITY BILLS 1,323.66 6,771.45 24,960.00 18,188.55 27.1
10-44-38 MISC EXPENSES 7,101.44 19,733.62 46,000.00 26,266.38 42.9
10-44-50 SALEM CALENDARS .00 .00 5,950.00 5,950.00 .0
10-44-74 EQUIPTMENT PURCHASE 1,069.99 1,069.99 2,800.00 1,730.01 38.2
10-44-80 COMPUTER SOFTWARE SUPPORT 1,536.99 6,468.86 21,250.00 14,781.14 30.4
TOTAL ADMINISTRATION 27,487.06 86,470.24 330,585.00 244,114.76 26.2
LIBRARY
10-45-11 SALARIES 5,433.43 16,407.03 78,680.00 62,272.97 20.9
10-45-13 EMPLOYEE BENEFITS 2,310.96 6,864.69 30,906.00 24,041.31 22.2
10-45-20 PURCHASE OF BOOKS 947.36 1,798.51 15,000.00 13,201.49 12.0
10-45-25 LIBRARY SUPPLY 20.17 248.50 3,575.00 3,326.50 7.0
10-45-29 LIBRARY OUTREACH 164.71 303.38 2,000.00 1,696.62 15.2
10-45-30 O & M OF LIBRARY 419.78 3,198.66 11,448.00 8,249.34 27.9
10-45-35 BOND PAYMENT LIBRARY 2008 BOND 31,469.54 62,939.08 38,402.00 ( 24,537.08) 163.9
TOTAL LIBRARY 40,765.95 91,759.85 180,011.00 88,251.15 51.0
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 8
TREASURER
10-46-11 SALARIES 3,387.60 10,162.80 45,198.00 35,035.20 22.5
10-46-13 EMPLOYEE BENEFITS 2,162.67 6,488.69 27,391.00 20,902.31 23.7
10-46-23 TRAVEL/EDUCATION .00 .00 1,600.00 1,600.00 .0
10-46-51 POSITION BOND INSURANCE 1,073.00 1,481.00 1,000.00 ( 481.00) 148.1
TOTAL TREASURER 6,623.27 18,132.49 75,189.00 57,056.51 24.1
CITY FINANCE DIRECTOR/RECORDER
10-47-11 SALARIES 4,647.60 13,942.80 62,132.00 48,189.20 22.4
10-47-13 EMPLOYEES BENEFITS 2,509.84 7,528.86 32,098.00 24,569.14 23.5
10-47-23 TRAVEL/EDUCATION 450.00 630.00 1,800.00 1,170.00 35.0
10-47-24 POSITION BOND INSURANCE .00 .00 1,000.00 1,000.00 .0
TOTAL CITY FINANCE DIRECTOR/RECORDE 7,607.44 22,101.66 97,030.00 74,928.34 22.8
PROFESSIONAL AND TECHNICAL
10-48-31 LEGAL SERVICES .00 11,968.32 159,117.00 147,148.68 7.5
10-48-33 AUDIT SERVICES .00 .00 16,500.00 16,500.00 .0
10-48-35 COURT EXPENSES 53.89 146.27 500.00 353.73 29.3
TOTAL PROFESSIONAL AND TECHNICAL 53.89 12,114.59 176,117.00 164,002.41 6.9
BUILDING DEPARTMENT
10-49-11 SALARIES 7,470.64 22,385.69 100,523.00 78,137.31 22.3
10-49-13 EMPLOYEE BENEFITS 3,953.12 11,859.51 52,256.00 40,396.49 22.7
10-49-15 BUILDING INSPECTION (OUTSOURCE 814.50 1,977.50 4,500.00 2,522.50 43.9
10-49-23 TRAVEL/EDUCATION .00 .00 2,800.00 2,800.00 .0
10-49-25 OFFICE SUPPLY & EXP .00 .00 1,250.00 1,250.00 .0
10-49-97 MISC EXPENSES .00 .00 7,530.00 7,530.00 .0
10-49-98 MOTOR POOL 837.00 2,481.00 9,865.00 7,384.00 25.2
TOTAL BUILDING DEPARTMENT 13,075.26 38,703.70 178,724.00 140,020.30 21.7
ELECTIONS
10-50-12 SALARIES .00 .00 1,990.00 1,990.00 .0
10-50-24 OFFICE SUPPLIES .00 .00 4,000.00 4,000.00 .0
TOTAL ELECTIONS .00 .00 5,990.00 5,990.00 .0
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 9
GOVERNMENT BUILDINGS
10-51-27 INSURANCE/LIABILITY CLAIMS .00 78,004.60 83,520.00 5,515.40 93.4
10-51-28 CITY SHOP 1,292.91 4,933.96 41,668.00 36,734.04 11.8
10-51-33 2008 BOND PAYMENT 40,211.07 80,422.14 49,069.00 ( 31,353.14) 163.9
10-51-34 2008 SALES TAX BOND ADMIN FEES .00 .00 2,000.00 2,000.00 .0
TOTAL GOVERNMENT BUILDINGS 41,503.98 163,360.70 176,257.00 12,896.30 92.7
PUBLIC WORKS/ENGINEERING DEPT
10-52-11 SALARIES 8,486.29 25,489.43 223,976.00 198,486.57 11.4
10-52-13 EMPLOYEE BENEFITS 5,103.73 15,336.39 121,807.00 106,470.61 12.6
10-52-20 EQUIPMENT .00 411.96 1,500.00 1,088.04 27.5
10-52-25 TRAVEL/EDUCATION .00 .00 2,300.00 2,300.00 .0
10-52-30 ENGINEERING SERVICES/PLAT 23,800.00 31,799.70 10,000.00 ( 21,799.70) 318.0
10-52-40 GIS/GPS 80.02 842.75 5,000.00 4,157.25 16.9
10-52-80 SAFETY COMMITTEE .00 .00 2,500.00 2,500.00 .0
10-52-90 MOTOR POOL 2,097.00 6,281.00 25,098.00 18,817.00 25.0
TOTAL PUBLIC WORKS/ENGINEERING DEP 39,567.04 80,161.23 392,181.00 312,019.77 20.4
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 10
POLICE
10-54-11 SALARIES 48,897.90 136,830.48 639,525.00 502,694.52 21.4
10-54-13 EMPLOYEES BENEFITS 34,606.61 95,253.53 484,895.00 389,641.47 19.6
10-54-14 CLOTHING ALLOWANCE 121.48 2,338.68 9,500.00 7,161.32 24.6
10-54-16 CLEANING ALLOWANCE 500.00 950.00 6,000.00 5,050.00 15.8
10-54-20 POLICE GRANT BODY CAMERAS FY16 .00 2,481.00 .00 ( 2,481.00) .0
10-54-23 TRAVEL/EDUCATION 1,174.00 1,463.54 10,000.00 8,536.46 14.6
10-54-24 OFFICE EX & SUPPLIES 550.99 854.17 5,000.00 4,145.83 17.1
10-54-25 EQUIPMENT & SUPPLIES 775.50 1,191.64 5,000.00 3,808.36 23.8
10-54-27 NEW COMPUTERS 221.32 1,324.30 7,000.00 5,675.70 18.9
10-54-30 UNET - TASKFORCE .00 .00 2,500.00 2,500.00 .0
10-54-35 TRAFFIC SCHOOL 629.50 779.38 7,000.00 6,220.62 11.1
10-54-41 SCHOOL STUDENT SAFETY .00 42.95 3,500.00 3,457.05 1.2
10-54-42 STATE LIQUOR ALLOTMENT .00 263.22 .00 ( 263.22) .0
10-54-45 VICTIM ADVOCATE .00 .00 5,531.00 5,531.00 .0
10-54-47 DISPATCH FEES .00 .00 45,764.00 45,764.00 .0
10-54-60 SPILLMAN SERVICE CONTRACT .00 16,360.23 16,352.00 ( 8.23) 100.1
10-54-74 EQUIPMENT PURCHASES 4,428.83 5,041.89 20,400.00 15,358.11 24.7
10-54-83 DRUG TESTING .00 447.00 3,500.00 3,053.00 12.8
10-54-86 VEHILCE COMPUTERS 432.53 1,152.91 4,800.00 3,647.09 24.0
10-54-90 800 RADIO 333.90 1,001.70 4,820.00 3,818.30 20.8
10-54-94 UTAH VALLEY DISPATCH BUILDING .00 22,882.00 40,880.00 17,998.00 56.0
10-54-95 K9 (NEW/SUPPLIES/EQUIP) .00 .00 2,000.00 2,000.00 .0
10-54-96 PUBLIC SAFTEY BUILDING BOND 08 103,150.14 206,300.28 125,871.00 ( 80,429.28) 163.9
10-54-97 WEED ABATEMENT .00 .00 5,000.00 5,000.00 .0
10-54-98 MOTOR POOL 3,710.00 11,130.00 44,514.00 33,384.00 25.0
TOTAL POLICE 199,532.70 508,088.90 1,499,352.00 991,263.10 33.9
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 11
FIRE DEPARTMENT
10-55-11 SALARIES .00 .00 22,000.00 22,000.00 .0
10-55-13 FIRE FIGHTERS INSURANCE .00 ( 514.49) 600.00 1,114.49 ( 85.8)
10-55-14 WORKERS COMP INSURANCE .00 .00 600.00 600.00 .0
10-55-15 FIRE DEPT IMMUNIZATIONS .00 .00 600.00 600.00 .0
10-55-21 FIRE GRANT .00 .00 5,000.00 5,000.00 .0
10-55-23 TRAVEL (CHIEF) .00 .00 500.00 500.00 .0
10-55-24 OFFICE EX & SUPPLIES .00 970.00 1,300.00 330.00 74.6
10-55-25 EQUIPMENT SUPPLIES & MAINT. 171.26 110.71 18,066.00 17,955.29 .6
10-55-27 WOMEN'S AUXILIARY BANK ACCOUNT .00 .00 500.00 500.00 .0
10-55-28 UTILITIES 173.69 539.60 5,500.00 4,960.40 9.8
10-55-51 TRAINING PROGRAMS .00 50.00 4,000.00 3,950.00 1.3
10-55-53 FIRE PREVENTION/EDUCATION .00 .00 2,000.00 2,000.00 .0
10-55-61 MISCELLANEOUS 31.34 548.56 4,500.00 3,951.44 12.2
10-55-74 EQUIPMENT PURCHASE 5,895.00 5,895.00 10,000.00 4,105.00 59.0
10-55-79 NEW FIRE TRUCK PAYMENT .00 24,289.52 24,290.00 .48 100.0
10-55-83 EASTER EGG HUNT .00 .00 500.00 500.00 .0
10-55-84 DRUG TESTING .00 25.00 400.00 375.00 6.3
10-55-86 COMMUNICATIONS .00 .00 3,200.00 3,200.00 .0
10-55-90 800 RADIO 191.80 575.40 3,000.00 2,424.60 19.2
10-55-98 MOTOR POOL 802.00 2,406.00 9,628.00 7,222.00 25.0
TOTAL FIRE DEPARTMENT 7,265.09 34,895.30 116,184.00 81,288.70 30.0
SEMA
10-56-11 SALARIES .00 23,215.00 45,000.00 21,785.00 51.6
10-56-12 WORKERS COMP INSURANCE .00 .00 1,000.00 1,000.00 .0
10-56-13 SEMA BANK FUND ACCOUNT .00 .00 1,500.00 1,500.00 .0
10-56-14 CLOTHING ALLOWANCE .00 30.00 1,700.00 1,670.00 1.8
10-56-22 EQUIP PURCHASE REIMBURS - LEW .00 1,045.20 .00 ( 1,045.20) .0
10-56-24 OFFICE EXPENSE & SUPPLIES 3.56 22.60 400.00 377.40 5.7
10-56-25 SUPPLIES & EQUIPMENT 164.03 488.09 12,000.00 11,511.91 4.1
10-56-26 EQUIPMENT MAINTANCE .00 74.00 5,040.00 4,966.00 1.5
10-56-27 EDUCATIONAL/TRAINING 159.67 657.79 6,000.00 5,342.21 11.0
10-56-28 NEW AMBULANCE .00 16,193.01 16,193.00 ( .01) 100.0
10-56-30 UTILITIES 101.12 315.83 1,373.00 1,057.17 23.0
10-56-61 MISCELLANEOUS .00 152.66 1,500.00 1,347.34 10.2
10-56-82 DRUG TESTING .00 25.00 500.00 475.00 5.0
10-56-83 IMMUNIZATIONS .00 .00 500.00 500.00 .0
10-56-88 B.B.Q. DINNER 671.37 830.99 .00 ( 830.99) .0
10-56-90 800 RADIO 191.80 575.40 2,100.00 1,524.60 27.4
10-56-95 IRIS MEDICAL BILLING 884.55 1,951.51 5,250.00 3,298.49 37.2
10-56-98 MOTOR POOL 407.00 1,221.00 4,885.00 3,664.00 25.0
TOTAL SEMA 2,583.10 46,798.08 104,941.00 58,142.92 44.6
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 12
ANIMAL CONTROL
10-57-16 TRAVEL/EDUCATION .00 .00 700.00 700.00 .0
10-57-25 EQUIPMENT AND SUPPLIES .00 95.00 1,000.00 905.00 9.5
10-57-46 COUNTY SHELTER - FOOD .00 6,059.27 15,580.00 9,520.73 38.9
TOTAL ANIMAL CONTROL .00 6,154.27 17,280.00 11,125.73 35.6
EMERGENCY MANAGEMENT
10-59-27 MISC. & OFFICE SUPPLIES .00 161.66 2,000.00 1,838.34 8.1
10-59-29 GENERATOR .00 .00 500.00 500.00 .0
10-59-50 STRAWBERRY HIGHLINE CANAL BREA .00 1,326.24 .00 ( 1,326.24) .0
TOTAL EMERGENCY MANAGEMENT .00 1,487.90 2,500.00 1,012.10 59.5
ROADS & PUBLIC IMPROVEMENTS
10-60-11 SALARIES 5,120.82 15,227.14 68,505.00 53,277.86 22.2
10-60-13 EMPLEE BENEFIT 2,867.61 8,573.64 45,241.00 36,667.36 19.0
10-60-23 TRAVEL/EDUCATION .00 .00 2,000.00 2,000.00 .0
10-60-40 CURB PROJECT 300 S SALEM LAKE 1,929.83 1,929.83 .00 ( 1,929.83) .0
10-60-44 100 EAST PROJECT (ASSIGNED $) 466.35 356,988.07 .00 ( 356,988.07) .0
10-60-48 ROAD STUDY 3,576.76 11,864.91 .00 ( 11,864.91) .0
10-60-49 CURB & GUTTER MAINTENANCE 507.39 507.39 4,000.00 3,492.61 12.7
10-60-51 STREET SIGNS FOR ROADS 538.41 702.91 5,000.00 4,297.09 14.1
10-60-54 TOOLS/EQUIPMENT 559.63 2,466.05 22,300.00 19,833.95 11.1
10-60-55 STORM DRAIN MAGT PLAN/MISC 1,793.00 1,793.00 .00 ( 1,793.00) .0
10-60-56 MISC EXPENSES FOR ROADS 41.39 1,503.84 15,000.00 13,496.16 10.0
10-60-57 MOTOR POOL EXPENSES 3,449.00 10,347.00 41,385.00 31,038.00 25.0
10-60-70 STREET SIGNS SUBDIVSION ( 1,290.00) ( 2,280.00) .00 2,280.00 .0
TOTAL ROADS & PUBLIC IMPROVEMENTS 19,560.19 409,623.78 203,431.00 ( 206,192.78) 201.4
B&C ROAD MONEY
10-61-30 ROAD PATCHING 142.70 678.07 18,000.00 17,321.93 3.8
10-61-40 ROAD REPAIR/BUILD 155,872.72 229,846.95 494,500.00 264,653.05 46.5
10-61-50 460 WEST (SCIP) ROAD PROJECT .00 95,928.23 .00 ( 95,928.23) .0
10-61-60 SALT FOR ROADS .00 .00 20,000.00 20,000.00 .0
10-61-62 SIDEWALK REPAIR .00 1,542.01 10,000.00 8,457.99 15.4
10-61-70 SIGNS/STRIPING ROADS 13,081.90 19,724.75 13,000.00 ( 6,724.75) 151.7
TOTAL B&C ROAD MONEY 169,097.32 347,720.01 555,500.00 207,779.99 62.6
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 13
PARKS
10-64-11 SALARIES 7,447.20 31,446.71 130,870.00 99,423.29 24.0
10-64-13 EMPLOYEE BENEFITS 4,653.01 14,873.30 64,830.00 49,956.70 22.9
10-64-14 CLOTHING ALLOWANCE 413.97 687.66 1,950.00 1,262.34 35.3
10-64-25 EQUIPMENT SUPPLIES & MAINT 812.35 3,966.29 6,000.00 2,033.71 66.1
10-64-26 PARK SUPPLIES & MAINT 2,392.78 6,357.44 9,500.00 3,142.56 66.9
10-64-27 UTILITIES 537.96 1,692.88 5,228.00 3,535.12 32.4
10-64-28 WATER/PI CHARGED TO PARKS 767.50 2,322.45 9,500.00 7,177.55 24.5
10-64-29 NEW EQUIPTMENT PURCHASE .00 359.64 3,700.00 3,340.36 9.7
10-64-30 FERTILIZER FOR PARKS .00 .00 4,000.00 4,000.00 .0
10-64-55 RESTROOM RENTAL .00 .00 1,680.00 1,680.00 .0
10-64-74 PARK IMPROVEMENTS .00 .00 15,500.00 15,500.00 .0
10-64-90 TRAVEL/EDUCATION .00 .00 1,500.00 1,500.00 .0
10-64-92 POND BEAUTIFICATION EXPENSES .00 4,794.46 .00 ( 4,794.46) .0
10-64-93 OUT DOOR CLASS ROOM .00 .00 1,000.00 1,000.00 .0
10-64-98 MOTOR POOL 2,427.00 7,281.00 29,124.00 21,843.00 25.0
TOTAL PARKS 19,451.77 73,781.83 284,382.00 210,600.17 25.9
CEMETERY
10-66-11 SALARIES 5,689.36 16,580.27 72,132.00 55,551.73 23.0
10-66-13 EMPLOYEE BENEFITS 1,612.63 4,817.49 27,098.00 22,280.51 17.8
10-66-25 EQUIPMENT SUPPLIES & MAINT 53.95 1,378.84 6,775.00 5,396.16 20.4
10-66-29 NEW EQUIPTMENT PURCHASE .00 940.00 950.00 10.00 99.0
10-66-30 NEW IMPROVEMENTS TO CEMETERY .00 .00 1,500.00 1,500.00 .0
10-66-31 UTILITIES 826.71 2,476.95 8,477.00 6,000.05 29.2
10-66-35 RESTROOM RENTAL 88.00 264.00 .00 ( 264.00) .0
10-66-51 VETERAN'S MEMORIAL FUND .00 .00 1,000.00 1,000.00 .0
TOTAL CEMETERY 8,270.65 26,457.55 117,932.00 91,474.45 22.4
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 14
ADMIN / O&M RECREATION
10-67-11 SALARIES 17,429.26 51,972.54 236,120.00 184,147.46 22.0
10-67-13 EMPLOYEES BENEFITS 8,099.87 24,318.35 128,130.00 103,811.65 19.0
10-67-16 SNACK SHACK O & M 6.24 18.72 .00 ( 18.72) .0
10-67-17 CLOTHING ALLOWANCE .00 291.84 1,350.00 1,058.16 21.6
10-67-18 SPORTS SITE FEE 1,500.00 1,500.00 .00 ( 1,500.00) .0
10-67-27 GIRLS TRAVEL LEAGUE SOFTBALL 18.79 56.37 .00 ( 56.37) .0
10-67-79 RODEO ARENA 588.67 6,097.85 4,274.00 ( 1,823.85) 142.7
10-67-82 EQUIPMENT O&M 183.13 1,907.94 4,000.00 2,092.06 47.7
10-67-83 MOTOR POOL 2,300.00 6,900.00 27,596.00 20,696.00 25.0
10-67-86 FERTILIZER FOR BALL PARKS .00 .00 5,000.00 5,000.00 .0
10-67-90 PARK SUPPLY & MAINT. 1,676.37 6,341.70 26,700.00 20,358.30 23.8
10-67-93 NEBO SCHOOL AGREEMENT 1,159.70 1,619.98 2,500.00 880.02 64.8
10-67-96 TRAVEL/EDUCATION .00 .00 1,500.00 1,500.00 .0
10-67-97 RECREATION SUPPLIES 309.78 1,876.70 5,000.00 3,123.30 37.5
10-67-98 RECREATION UTILITY (PWR/PI) 2,937.48 8,756.65 35,638.00 26,881.35 24.6
10-67-99 NEW IMPROV/BUILDING (IMP FEE) 13,682.76 15,631.55 150,000.00 134,368.45 10.4
TOTAL ADMIN / O&M RECREATION 49,892.05 127,290.19 627,808.00 500,517.81 20.3
SPECIAL SERVICES
10-68-30 POND TOWN CHRISTMAS .00 .00 11,700.00 11,700.00 .0
10-68-35 CIVIC CENTER 1,497.63 4,484.05 22,188.00 17,703.95 20.2
10-68-45 EAGLE SCOUT PROJECTS 266.38 266.38 5,000.00 4,733.62 5.3
10-68-59 MISC DONATIONS FROM CITY .00 .00 500.00 500.00 .0
10-68-63 SALEM DAY 1,530.01 4,808.36 13,650.00 8,841.64 35.2
10-68-64 QUEENS FLOAT .00 .00 2,000.00 2,000.00 .0
10-68-65 SENIOR CITIZENS 255.00 1,020.00 3,000.00 1,980.00 34.0
10-68-66 BOY & GIRL STATE .00 .00 300.00 300.00 .0
10-68-67 MISS SALEM PAGEANT .00 272.61 4,000.00 3,727.39 6.8
10-68-70 FIREWORKS .00 15,000.00 15,000.00 .00 100.0
10-68-87 RENTAL OF MBA BUILDING 5,530.00 16,590.00 66,355.00 49,765.00 25.0
TOTAL SPECIAL SERVICES 9,079.02 42,441.40 143,693.00 101,251.60 29.5
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 15
RECREATION PROGRAMS
10-75-11 SALARIES 12,366.25 44,017.72 107,390.00 63,372.28 41.0
10-75-13 EMPLOYEE BENEFITS 1,146.48 4,080.87 9,837.00 5,756.13 41.5
10-75-15 SNACK SHACK FUND 1,550.00 6,845.68 20,800.00 13,954.32 32.9
10-75-16 SNACK SHACK O & M 187.46 507.45 3,600.00 3,092.55 14.1
10-75-17 TOURNAMENTS .00 450.00 1,000.00 550.00 45.0
10-75-18 BASEBALL PROGRAMS 541.78 1,685.10 7,900.00 6,214.90 21.3
10-75-19 START SMART BASEBALL .00 .00 800.00 800.00 .0
10-75-20 SOFTBALL (COED) 669.50 1,144.74 1,400.00 255.26 81.8
10-75-21 SOCCER ASSOCIATION 1,217.85 3,808.10 5,700.00 1,891.90 66.8
10-75-22 LITTLE HOOPSTERS .00 .00 500.00 500.00 .0
10-75-23 BASKETBALL 4,273.50 4,273.50 5,300.00 1,026.50 80.6
10-75-24 ADULT BASKETBALL 375.00 375.00 1,100.00 725.00 34.1
10-75-25 DANCE .00 .00 150.00 150.00 .0
10-75-26 TACKLE FOOTBALL 480.00 5,982.93 13,300.00 7,317.07 45.0
10-75-27 FLAG FOOTBALL 3,151.32 3,570.82 2,200.00 ( 1,370.82) 162.3
10-75-28 ADULT FLAG FOOTBALL .00 .00 300.00 300.00 .0
10-75-29 YOUTH TENNIS .00 594.00 400.00 ( 194.00) 148.5
10-75-31 YOUTH VOLLEYBALL 140.00 140.00 100.00 ( 40.00) 140.0
10-75-32 T-BALL/COACH PITCH .00 .00 2,500.00 2,500.00 .0
10-75-33 FISHING .00 .00 100.00 100.00 .0
10-75-34 HUNTERS SAFETY .00 .00 100.00 100.00 .0
10-75-36 WRESTLING PROGRAM .00 .00 100.00 100.00 .0
10-75-37 CHEERLEADING 2,305.00 3,802.53 2,000.00 ( 1,802.53) 190.1
10-75-38 HERSHEY TRACK .00 .00 100.00 100.00 .0
10-75-39 YOUTH TRACK .00 .00 300.00 300.00 .0
10-75-40 CAMPS & CLINICS .00 462.00 1,100.00 638.00 42.0
10-75-42 SPECIAL EVENTS .00 .00 400.00 400.00 .0
10-75-43 RENTAL FEE (PARK IMPROVMENTS) .00 .00 200.00 200.00 .0
10-75-44 BALLPARK IMPROV/COMM GRANT 644.55 3,144.55 30,000.00 26,855.45 10.5
10-75-45 RECREATION FIELD UTILITY 2,969.75 8,930.25 30,000.00 21,069.75 29.8
10-75-46 SPORTS SITE PROGRAM .00 .00 6,000.00 6,000.00 .0
10-75-47 ADULT VOLLEYBALL .00 .00 1,400.00 1,400.00 .0
10-75-51 GIRLS TRAVEL SOFTBALL LEAGUE .00 .00 1,000.00 1,000.00 .0
10-75-52 INDOOR SOCCER LEAGUE .00 .00 900.00 900.00 .0
10-75-53 SMART KIDS - TUFF .00 .00 500.00 500.00 .0
10-75-55 SIGNS ADVERTISMENT .00 .00 400.00 400.00 .0
TOTAL RECREATION PROGRAMS 32,018.44 93,815.24 258,877.00 165,061.76 36.2
TOTAL FUND EXPENDITURES 696,634.14 2,244,303.79 5,611,741.00 3,367,437.21 40.0
NET REVENUE OVER EXPENDITURES ( 383,412.70) ( 1,271,379.93) .00 1,271,379.93 .0
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
STATE LIQUOR ALLOTMENT
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 16
REVENUE
31-30-10 STATE LIQUOR ALLOTMENT .00 .00 7,393.00 7,393.00 .0
TOTAL REVENUE .00 .00 7,393.00 7,393.00 .0
TOTAL FUND REVENUE .00 .00 7,393.00 7,393.00 .0
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
STATE LIQUOR ALLOTMENT
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 17
EXPENDITURES
31-40-25 STATE LIQUOR ALLOTMENT .00 .00 7,393.00 7,393.00 .0
TOTAL EXPENDITURES .00 .00 7,393.00 7,393.00 .0
TOTAL FUND EXPENDITURES .00 .00 7,393.00 7,393.00 .0
NET REVENUE OVER EXPENDITURES .00 .00 .00 .00 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
SALEM NORTH RDA (750 NORTH)
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 18
ASSETS
35-1113 CASH ALLOCATION TO OTHER FUNDS ( .06)
TOTAL ASSETS ( .06)
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
35-2981 UNAPPROPRATED SURPLUS ( .06)
BALANCE - CURRENT DATE ( .06)
TOTAL FUND EQUITY ( .06)
TOTAL LIABILITIES AND EQUITY ( .06)
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
GEN. FUND IMPACT FEE ACCOUNTS
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 19
ASSETS
37-1113 CASH ALLOCATION TO OTHER FUNDS 762,797.84
37-1114 RECREATION IMPACT FEE-PTIF 643,554.55
37-1115 PUBLIC SAFTEY IMPACT FEE-PTIF 283,795.65
TOTAL ASSETS 1,690,148.04
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
37-2981 UNAPPROPRATED SURPLUS 1,521,546.73
REVENUE OVER EXPENDITURES - YTD 168,601.31
BALANCE - CURRENT DATE 1,690,148.04
TOTAL FUND EQUITY 1,690,148.04
TOTAL LIABILITIES AND EQUITY 1,690,148.04
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GEN. FUND IMPACT FEE ACCOUNTS
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 20
IMPACT FEE REVENUE
37-31-14 RECREATION IMPACT FEE 9,852.68 105,661.65 356,850.00 251,188.35 29.6
37-31-15 PUBLIC SAFTEY IMPACT FEE 11,723.47 62,939.66 173,625.00 110,685.34 36.3
TOTAL IMPACT FEE REVENUE 21,576.15 168,601.31 530,475.00 361,873.69 31.8
TOTAL FUND REVENUE 21,576.15 168,601.31 530,475.00 361,873.69 31.8
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
GEN. FUND IMPACT FEE ACCOUNTS
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 21
IMPACT FEE PROJECTS EXP
37-70-14 RECREATION I.F. $TRANS TO G.F. .00 .00 216,355.00 216,355.00 .0
37-70-15 P.S. I.F. $TRANS TO GENERAL FU .00 .00 125,871.00 125,871.00 .0
TOTAL IMPACT FEE PROJECTS EXP .00 .00 342,226.00 342,226.00 .0
TOTAL FUND EXPENDITURES .00 .00 342,226.00 342,226.00 .0
NET REVENUE OVER EXPENDITURES 21,576.15 168,601.31 188,249.00 19,647.69 89.6
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
CAPITAL PROJECTS BOND FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 22
ASSETS
41-1113 CASH ALLOCATION FROM GEN FUND 231,178.51
TOTAL ASSETS 231,178.51
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
41-2981 UNAPPROPRIATED SURPLUS 231,178.51
BALANCE - CURRENT DATE 231,178.51
TOTAL FUND EQUITY 231,178.51
TOTAL LIABILITIES AND EQUITY 231,178.51
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
MUNICIPAL BUILDING AUTHORITY
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:09AM PAGE: 23
ASSETS
42-1113 CASH ALLOCATION GENERAL FUND ( 97,946.09)
TOTAL ASSETS ( 97,946.09)
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
42-2981 UNAPPROPRATED SURPLUS 2,631.41
REVENUE OVER EXPENDITURES - YTD ( 100,577.50)
BALANCE - CURRENT DATE ( 97,946.09)
TOTAL FUND EQUITY ( 97,946.09)
TOTAL LIABILITIES AND EQUITY ( 97,946.09)
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
MUNICIPAL BUILDING AUTHORITY
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 24
MISCELLANEOUS REVENUE
42-36-20 MBA FACILITY RENT FROM GENERAL 5,530.00 16,590.00 66,355.00 49,765.00 25.0
TOTAL MISCELLANEOUS REVENUE 5,530.00 16,590.00 66,355.00 49,765.00 25.0
TOTAL FUND REVENUE 5,530.00 16,590.00 66,355.00 49,765.00 25.0
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
MUNICIPAL BUILDING AUTHORITY
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 25
DEBT SERVICE
42-73-60 ADMIN. CHARGES BOND .00 .00 500.00 500.00 .0
42-73-70 SALES TAX BOND PRINCIPAL 2003 50,000.00 100,000.00 50,000.00 ( 50,000.00) 200.0
42-73-71 SALES TAX BOND INTEREST 2003 8,583.75 17,167.50 15,855.00 ( 1,312.50) 108.3
TOTAL DEBT SERVICE 58,583.75 117,167.50 66,355.00 ( 50,812.50) 176.6
TOTAL FUND EXPENDITURES 58,583.75 117,167.50 66,355.00 ( 50,812.50) 176.6
NET REVENUE OVER EXPENDITURES ( 53,053.75) ( 100,577.50) .00 100,577.50 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
CAPITAL PROJECT FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 26
ASSETS
43-1113 CASH ALLOCATION 40,991.78
43-1160 CASH WF 2007 SALES BOND .15
TOTAL ASSETS 40,991.93
LIABILITIES AND EQUITY
FUND EQUITY
43-2810 UNAPPROPRIATED SURPLUS 40,991.93
TOTAL FUND EQUITY 40,991.93
TOTAL LIABILITIES AND EQUITY 40,991.93
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
NEW WATER LINE CAPITAL PROJECT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 27
ASSETS
44-1113 CASH ALLOCATION GEN FUND ( 3,949,890.91)
44-1622 COST OF ISSUANCE-BOND 96 ( .24)
44-1631 NEW WATER LINE PROJECT 374,681.32
44-1632 SALEM/WOODLAND HILLS WELL 52,613.00
44-1635 WATER PROJECT-BOND 96 4,054,776.41
TOTAL ASSETS 532,179.58
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
44-2981 UNAPPROPRIATED SURPLUS 532,179.58
BALANCE - CURRENT DATE 532,179.58
TOTAL FUND EQUITY 532,179.58
TOTAL LIABILITIES AND EQUITY 532,179.58
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
WATER UTILITY FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 28
ASSETS
51-1113 CASH ALLOC. FROM GENERAL FUND 4,244,177.67
51-1114 WATER IMPACT FEE- PTIF 87,267.49
51-1161 PTIF 1996A BOND RESERVE FUND 22,829.66
51-1311 ACCT REC UTILITY 85,136.05
51-1312 A/R OTHER 1,761.00
51-1315 ALLOWANCE FOR DOUBTFUL ACCOUNT ( 4,740.00)
51-1511 INVENTORY-MATERIAL & SUPPLIES 19,265.62
51-1611 LAND 19,600.00
51-1630 WATER RIGHTS 746,896.70
51-1631 WATER LINE PROJEC/OTHER IMP 5,940,331.62
51-1632 NEW WELL 47,370.06
51-1635 WATER PROJECT-BOND 96 5,107.71
51-1651 MACHINERY & EQUIPMENT 54,794.26
51-1660 BOND COSTS .24
51-1662 ACCUMULATED DEPRECIATION ( 2,898,624.00)
51-1682 GO BOND ISSUANCE COSTS - 2004 .35
TOTAL ASSETS 8,371,174.43
LIABILITIES AND EQUITY
LIABILITIES
51-2220 ACCOUNTS PAYABLE 12,795.00
51-2223 DEV (CW & YATES) AP 2ND QRT 14 .30
51-2225 COMPSENATED ABSENCE PAYABLE 4,460.00
51-2321 ACCRUED INTEREST PAYABLE 4,945.76
51-2516 NOTE TO DEVELOPER (CW WATER) 441,299.43
51-2517 NOTE TO DEVELOPER (DOUG YATES) 3,490.46
51-2534 BONDS PAYABLE-11-96 SERIES 3,875.45
51-2535 BONDS PAYABLE GO REFUNDING BON 595,000.00
TOTAL LIABILITIES 1,065,866.40
FUND EQUITY
51-2811 CONT FROM GOVERN 60,648.19
51-2812 CONTRIBUTION 25,020.73
51-2821 CONT FROM MUNICIPALITY 7,443.00
51-2841 CONTRIBUTIONS 961,940.00
UNAPPROPRIATED FUND BALANCE:
51-2911 WATER IMPACT FEES 211,132.14
51-2981 RETAINED EARNINGS 6,218,158.12
REVENUE OVER EXPENDITURES - YTD ( 179,034.15)
BALANCE - CURRENT DATE 6,250,256.11
TOTAL FUND EQUITY 7,305,308.03
TOTAL LIABILITIES AND EQUITY 8,371,174.43
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
WATER UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 29
UTILITIES REVENUE
51-37-10 WATER BILLING 74,106.50 229,615.11 784,208.00 554,592.89 29.3
51-37-13 CONNECTION FEE 1,598.00 6,920.00 20,625.00 13,705.00 33.6
51-37-14 WATER CHARGED FROM OTHER DEPTS 334.20 1,112.85 5,000.00 3,887.15 22.3
51-37-17 WATER RIGHTS DEVELOPMENT .00 5,000.00 .00 ( 5,000.00) .0
51-37-19 WATER RENT FEES 150.00 450.00 .00 ( 450.00) .0
51-37-20 WATER FEE- CONTRACTORS 250.00 1,500.00 4,000.00 2,500.00 37.5
51-37-21 INTEREST 10.92 32.86 100.00 67.14 32.9
51-37-25 WATER IMPACT FEES 10,473.65 48,797.65 130,350.00 81,552.35 37.4
51-37-50 WOODLAND HILLS/H.E. DAVIS 1,889.92 7,548.20 20,000.00 12,451.80 37.7
51-37-60 UNRESERVED .00 .00 80,851.00 80,851.00 .0
51-37-61 1991 REV BOND RESERVE FUND .00 .00 3,875.00 3,875.00 .0
TOTAL UTILITIES REVENUE 88,813.19 300,976.67 1,049,009.00 748,032.33 28.7
TOTAL FUND REVENUE 88,813.19 300,976.67 1,049,009.00 748,032.33 28.7
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
WATER UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 30
PRODUCTION
51-70-11 SALARIES 5,370.79 15,999.14 62,745.00 46,745.86 25.5
51-70-13 EMPLOYEE BENEFITS 2,875.33 8,589.52 37,581.00 28,991.48 22.9
51-70-14 CLOTHING ALLOWANCE .00 205.27 1,632.00 1,426.73 12.6
51-70-24 WATER SYSTEM MAINT/REPAIR 5,607.93 15,169.12 41,515.00 26,345.88 36.5
51-70-25 EQUIPMENT/ SUPPLIES 4,814.74 17,179.34 29,500.00 12,320.66 58.2
51-70-26 CHLORINE .00 318.17 3,500.00 3,181.83 9.1
51-70-27 UTILITIES .00 6,990.07 40,000.00 33,009.93 17.5
51-70-33 MAPLE CANYON WELL LINE REBUILD .00 7,113.76 .00 ( 7,113.76) .0
51-70-37 WATER LINE IMPROVEMENTS .00 157.74 27,000.00 26,842.26 .6
51-70-41 NEW EQUIPTMENT PURCHASE .00 .00 80,000.00 80,000.00 .0
51-70-98 MOTOR POOL 1,866.00 5,598.00 22,390.00 16,792.00 25.0
TOTAL PRODUCTION 20,534.79 77,320.13 345,863.00 268,542.87 22.4
ADMINISTRATIVE & GENERAL
51-73-11 SALARIES (METER READER) 482.30 1,381.06 5,602.00 4,220.94 24.7
51-73-13 EMPLOYEE BENEFITS (METER READE 44.71 128.02 513.00 384.98 25.0
51-73-24 OFFICE EX & SUPPLIES 40.01 120.03 708.00 587.97 17.0
51-73-31 PROFESSIONAL & TECHNICAL 1,120.00 2,192.50 8,000.00 5,807.50 27.4
51-73-34 ADMINISTRATIVE SERVICES 21,302.00 63,906.00 255,624.00 191,718.00 25.0
51-73-35 SUVMWA .00 590.41 7,000.00 6,409.59 8.4
51-73-36 MT NEBO WATER AUTHORITY 6,274.00 6,274.00 .00 ( 6,274.00) .0
51-73-43 STRAWBERRY POWER-WATER TANKS 4,449.49 13,772.11 25,000.00 11,227.89 55.1
51-73-47 TRAVEL/EDUCATION .00 225.00 5,000.00 4,775.00 4.5
51-73-70 PUBLIC SAFETY VEHICLE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
51-73-81 STRAWBERRY WATER RIGHTS PURCH 1,450.00 1,850.00 .00 ( 1,850.00) .0
TOTAL ADMINISTRATIVE & GENERAL 35,704.51 92,065.13 313,947.00 221,881.87 29.3
CAPITAL OUTLAY
51-74-55 GO WATER REFUND BOND 2004 PRIN .00 305,000.00 305,000.00 .00 100.0
51-74-56 GO WATER REFUND BOND 2004 INT .00 5,625.56 2,200.00 ( 3,425.56) 255.7
51-74-58 ADMIN. CHARGES 2004 GO BOND .00 .00 750.00 750.00 .0
51-74-71 DOUG YATES WH WATER LINE REIMB .00 .00 8,000.00 8,000.00 .0
51-74-72 CW MANAGEMENT PAYMENT .00 .00 18,249.00 18,249.00 .0
51-74-73 TRANSFER FUNDS TO GENERAL FUND .00 .00 36,000.00 36,000.00 .0
51-74-78 TRANSFER TO MOTOR POOL FUND .00 .00 19,000.00 19,000.00 .0
TOTAL CAPITAL OUTLAY .00 310,625.56 389,199.00 78,573.44 79.8
TOTAL FUND EXPENDITURES 56,239.30 480,010.82 1,049,009.00 568,998.18 45.8
NET REVENUE OVER EXPENDITURES 32,573.89 ( 179,034.15) .00 179,034.15 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
SEWER UTILITY FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 31
ASSETS
52-1113 CASH ALLOCATION FROM GEN FUND 129,727.77
52-1114 SEWER IMPACT FEE-PTIF 254,710.28
52-1151 PTIF SEWER BOND RESERVE FUND 33,469.29
52-1160 ACCOUNTS RECEIVABLE ( 8,790.02)
52-1311 ACCT REC UTILITY 56,194.44
52-1315 ALLOWANCE FOR DOUBTFUL ACCOUNT ( 3,713.00)
52-1508 BOND COST ISSUANCE ( .41)
52-1611 LAND - LIFT STATION 33,983.12
52-1612 LAND - TREATMENT PLANT 78,858.65
52-1621 BLDG & STRUCT - LIFT STATION 25,688.00
52-1622 BLDG & STRUCT TREATMENT PLANT 147,903.14
52-1631 NEW SEWER PLANT 3,302,592.60
52-1632 SEWER PLANT IMPROVEMENT 7,112,592.60
52-1640 NOTES TO DEV ACCT NEEDS TO CHG .10
52-1651 EQUIPMENT 52,531.00
52-1662 ACCUMULATED DEPRECIATION ( 3,075,477.00)
52-1670 LAND - REGIONAL SEWER PLANT 641,600.39
TOTAL ASSETS 8,781,870.95
LIABILITIES AND EQUITY
LIABILITIES
52-2220 ACCOUNTS PAYABLE 5,101.00
52-2223 CW, NEBO, YATES- AP 2ND QRT 14 .16
52-2224 COMPSENATED ABSENCE PAYABLE 2,088.00
52-2226 NOTE TO DEVELOPER (CW SEWER) 849,636.73
52-2227 NOTE TO DEVELOPER (DOUG YATES 84,531.33
52-2228 NOTE TO DEVELPER (NEBO SEWER) 305,398.15
52-2231 BONDS PAYABLE-NEW SEWER PLANT .34
52-2321 ACCRUED INTEREST PAYABLE .47
TOTAL LIABILITIES 1,246,756.18
FUND EQUITY
52-2811 CONT FROM GOVERN - COLLECT SYS 132,957.21
52-2812 CONT FROM GOVERN NEW TREATMENT 69,913.00
52-2813 CONT FROM GOVERN. NEW PLANT 1,347,202.00
52-2820 CONTRIBUTIONS FROM ELK RIDGE 125,510.68
52-2821 CONTRIBUTION FROM MUNICIPALITY 141,797.39
52-2841 CONTRIBUTIONS 635,858.00
UNAPPROPRIATED FUND BALANCE:
52-2911 P & L SUMMARY 135,546.20
52-2981 RETAINED EARNINGS 4,927,313.48
REVENUE OVER EXPENDITURES - YTD 19,016.81
BALANCE - CURRENT DATE 5,081,876.49
TOTAL FUND EQUITY 7,535,114.77
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
SEWER UTILITY FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 32
TOTAL LIABILITIES AND EQUITY 8,781,870.95
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
SEWER UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 33
UTILITIES REVENUE
52-37-10 SEWER IMPACT FEES 24,205.25 76,430.10 137,345.00 60,914.90 55.7
52-37-32 SEWER SERVICE FEE 49,962.82 149,582.99 616,152.00 466,569.01 24.3
52-37-33 SEWER CONNECTION FEE 930.00 4,340.00 11,625.00 7,285.00 37.3
52-37-35 SEWER CHARGED OTHER DEPT 240.00 720.00 2,592.00 1,872.00 27.8
52-37-42 INTEREST 16.00 48.15 150.00 101.85 32.1
52-37-45 MISC. REVENUE .00 25.00 .00 ( 25.00) .0
TOTAL UTILITIES REVENUE 75,354.07 231,146.24 767,864.00 536,717.76 30.1
TOTAL FUND REVENUE 75,354.07 231,146.24 767,864.00 536,717.76 30.1
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
SEWER UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 34
SEWER SYSTEM MAINT
52-71-11 SALARIES 5,408.97 16,047.55 63,105.00 47,057.45 25.4
52-71-13 EMPLOYEE BENEFITS 2,942.96 8,793.53 44,747.00 35,953.47 19.7
52-71-14 CLOTHING .00 319.98 1,722.00 1,402.02 18.6
52-71-24 SEWER SYSTEM MAIN/REPAIR 10,800.00 11,896.82 23,000.00 11,103.18 51.7
52-71-25 EQUIPMENT SUPPLIES & MAINT 621.66 2,538.28 10,632.00 8,093.72 23.9
52-71-33 PROFESSIONAL SERVICES 17,631.00 52,173.15 1,100.00 ( 51,073.15) 4743.0
52-71-55 TRAVEL/EDUCATION .00 .00 3,000.00 3,000.00 .0
52-71-56 SEWER LINE IMPROVMENT .00 .00 11,000.00 11,000.00 .0
52-71-98 MOTOR POOL 1,291.00 3,873.00 15,495.00 11,622.00 25.0
TOTAL SEWER SYSTEM MAINT 38,695.59 95,642.31 173,801.00 78,158.69 55.0
SEWER TREATMENT
52-72-11 SALARIES 4,317.90 12,955.51 57,317.00 44,361.49 22.6
52-72-13 EMPLOYEE BENEFITS 2,616.83 7,876.20 37,596.00 29,719.80 21.0
52-72-14 CLOTHING ALLOWANCE 327.27 464.12 574.00 109.88 80.9
52-72-20 PROFFESIONAL SERVICES 1,067.63 2,605.13 6,500.00 3,894.87 40.1
52-72-25 LAGOON SUPPLIES & MAINT 499.14 8,575.01 27,136.00 18,560.99 31.6
52-72-26 BLD SUPPLIES & MAINT. 2,187.13 12,185.43 13,400.00 1,214.57 90.9
52-72-27 UTILITIES 4,555.88 11,172.74 42,600.00 31,427.26 26.2
52-72-28 CHEMTECH FORD TESTING 1,909.00 4,943.00 11,000.00 6,057.00 44.9
52-72-41 CHLORINE 1,138.37 2,579.98 9,000.00 6,420.02 28.7
52-72-98 MOTOR POOL 655.00 1,965.00 7,865.00 5,900.00 25.0
TOTAL SEWER TREATMENT 19,274.15 65,322.12 212,988.00 147,665.88 30.7
ADMINISTRATIVE & GENERAL
52-73-02 PUBLIC SAFETY VEHICLE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
52-73-10 TRANSFER FUNDS TO GENERAL FUND .00 .00 15,000.00 15,000.00 .0
52-73-15 TRANSFER TO MOTOR POOL .00 .00 16,000.00 16,000.00 .0
52-73-34 ADMINISTRATIVE SERVICES 16,513.00 49,539.00 198,150.00 148,611.00 25.0
52-73-60 SUVMWA 2008 BOND REGIONAL LAND .00 .00 79,763.00 79,763.00 .0
52-73-61 SUVMWA INTEREST ON BOND LAND .00 .00 5,854.00 5,854.00 .0
52-73-62 CW MANAGEMENT REIMBURSMENT .00 .00 41,664.00 41,664.00 .0
52-73-63 NEBO SEWER LINE 400 N REIMBURS .00 .00 13,440.00 13,440.00 .0
52-73-64 DOUG YATES SEWER LINE 400 N RE .00 .00 4,704.00 4,704.00 .0
TOTAL ADMINISTRATIVE & GENERAL 17,055.00 51,165.00 381,075.00 329,910.00 13.4
TOTAL FUND EXPENDITURES 75,024.74 212,129.43 767,864.00 555,734.57 27.6
NET REVENUE OVER EXPENDITURES 329.33 19,016.81 .00 ( 19,016.81) .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
ELECTRICITY UTILITY FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 35
ASSETS
53-1113 CASH ALLOCATION FROM GEN FUND 391,577.40
53-1114 ELECT.IMPACT FEE - PTIF 51,596.98
53-1131 PETTY CASH 100.00
53-1161 WELLS FARGO ESCROW #7324800 .47
53-1162 WELLS FARGO ESCROW #7324801 .43
53-1311 ACCT REC UTILITY 417,289.24
53-1312 A/R OTHER 4,844.00
53-1315 ALLOWANCE FOR DOUBTFUL ACCOUNT ( 21,006.00)
53-1511 INVENTORY MATERIAL & SUPPLIES 134,546.42
53-1611 LAND 14,085.60
53-1621 BLD & STRUCTURES 23,251.07
53-1631 IMP OTHER THAN BLDG 9,424,109.74
53-1651 EQUIPMENT 471,173.64
53-1662 ACCUMULATED DEPRECIATION ( 1,853,648.00)
53-1680 BOND COSTS ( .30)
TOTAL ASSETS 9,057,920.69
LIABILITIES AND EQUITY
LIABILITIES
53-2220 ACCOUNTS PAYABLE 234,802.20
53-2222 LEASE PAYABLE-ZION'S BANK ( .19)
53-2223 DEV (CW) AP 2ND QRT 14 .30
53-2224 COMPENSATED ABSENCE PAYABLE 20,813.00
53-2241 SALES TAX PAYABLE 21,295.81
53-2321 ACCRUED INTEREST .17
53-2331 CUSTOMER DEPOSITS 35,111.92
53-2509 NOTE PAYABLE TO C.W. 755,694.87
53-2513 PERM POWER BONDS NEW HOMES 105,000.00
TOTAL LIABILITIES 1,172,718.08
FUND EQUITY
53-2811 CONT.FED REV SHARING 180,843.83
53-2841 CONTRIBUTIONS 167,239.65
UNAPPROPRIATED FUND BALANCE:
53-2981 RETAINED EARNINGS 7,406,684.92
REVENUE OVER EXPENDITURES - YTD 130,434.21
BALANCE - CURRENT DATE 7,537,119.13
TOTAL FUND EQUITY 7,885,202.61
TOTAL LIABILITIES AND EQUITY 9,057,920.69
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
ELECTRICITY UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 36
UTILITIES REVENUE
53-37-25 RENEW CHOICE POWER 42.00 133.26 .00 ( 133.26) .0
53-37-48 ELECTRIC SALES INDUSTRIAL EXPT 4,231.94 14,637.09 60,000.00 45,362.91 24.4
53-37-49 ELECTRIC SALES RESIDENTIAL TAX 259,954.12 786,710.70 2,371,009.00 1,584,298.30 33.2
53-37-50 ELECTRIC SALES COMMERCIAL TAX 47,901.93 142,119.99 534,811.00 392,691.01 26.6
53-37-51 ELECTRIC SALES COMMERCIAL EXPT 53,431.42 121,194.86 496,724.00 375,529.14 24.4
53-37-52 IMPACT FEES 1,946.99 18,428.02 40,012.00 21,583.98 46.1
53-37-54 ELECTRIC HOOKUP FEES 7,906.55 11,886.55 20,000.00 8,113.45 59.4
53-37-55 RECONNECT FEE 100.00 500.00 1,500.00 1,000.00 33.3
53-37-56 POWER CHARGED OTHER DEPTS. 13,547.48 46,257.81 179,280.00 133,022.19 25.8
53-37-65 POWER HOOK UP NEW SUBDIVISION 72,101.04 95,441.75 10,000.00 ( 85,441.75) 954.4
53-37-68 SUNDRY .00 .00 5,000.00 5,000.00 .0
TOTAL UTILITIES REVENUE 461,163.47 1,237,310.03 3,718,336.00 2,481,025.97 33.3
TOTAL FUND REVENUE 461,163.47 1,237,310.03 3,718,336.00 2,481,025.97 33.3
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
ELECTRICITY UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 37
PRODUCTION
53-70-11 SALARIES 26,353.20 80,069.78 378,924.00 298,854.22 21.1
53-70-13 EMPLOYEE BENEFITS 12,465.70 37,750.86 190,840.00 153,089.14 19.8
53-70-14 CLOTHING ALLOWANCE 588.98 1,990.55 3,700.00 1,709.45 53.8
53-70-16 SAFETY EQUIPMENT/TESTING .00 1,469.48 12,000.00 10,530.52 12.3
53-70-24 POWER SYSTEM MAINT & REPAIR .00 .00 45,500.00 45,500.00 .0
53-70-25 EQUIP SUPPLIES/INVENTORY 2,758.72 9,041.19 30,754.00 21,712.81 29.4
53-70-26 SUBSTATION REPAIR .00 .00 13,000.00 13,000.00 .0
53-70-30 NEW SUBDIVSION (ACTIVITY CODES 37,886.10 140,766.78 .00 ( 140,766.78) .0
53-70-31 PROFESSIONAL & TECHNICAL .00 3,033.84 24,500.00 21,466.16 12.4
53-70-34 TRAVEL/EDUCATION 500.00 500.00 5,200.00 4,700.00 9.6
53-70-42 UMPA - RENEW CHOICE BILLING .00 82.00 .00 ( 82.00) .0
53-70-43 POWER PURCHASED UMPA 230,395.23 699,705.59 2,175,181.00 1,475,475.41 32.2
53-70-44 UMPA SCADA 285.86 470.33 3,640.00 3,169.67 12.9
53-70-45 SUVP PAYMENTS 6,483.00 19,449.00 93,218.00 73,769.00 20.9
53-70-56 CAPITAL OUTLAY/SUBSTATION 11,545.80 11,545.80 45,000.00 33,454.20 25.7
53-70-62 EQUIPMENT PURCHASE .00 11,950.00 10,000.00 ( 1,950.00) 119.5
53-70-98 MOTOR POOL 2,425.00 7,275.00 29,100.00 21,825.00 25.0
TOTAL PRODUCTION 331,687.59 1,025,100.20 3,060,557.00 2,035,456.80 33.5
ADMINISTRATIVE & GENERAL
53-73-11 METER READER SALARIES 723.46 2,071.58 7,532.00 5,460.42 27.5
53-73-13 EMPLOYEE BENEFITS 67.07 192.04 414.00 221.96 46.4
53-73-24 OFFICE EXP & SUPPLIES .00 .00 500.00 500.00 .0
53-73-29 ELECTRICAL I.F. REFUND 4,608.00 7,680.00 .00 ( 7,680.00) .0
53-73-34 ADMINISTRATIVE SERVCES 23,402.00 70,206.00 280,820.00 210,614.00 25.0
53-73-55 SUBSTATION O&M .00 .00 9,000.00 9,000.00 .0
53-73-70 PUBLIC SAFETY VEHICLE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
53-73-71 TRANSFER FUNDS TO GENERAL FUND .00 .00 300,000.00 300,000.00 .0
53-73-72 TRANSFER FUNDS TO MOTOR POOL .00 .00 13,000.00 13,000.00 .0
TOTAL ADMINISTRATIVE & GENERAL 29,342.53 81,775.62 617,766.00 535,990.38 13.2
DEBT SERVICE
53-85-40 SALEM CAPITAL LLC REIMBURSEMEN .00 .00 40,013.00 40,013.00 .0
TOTAL DEBT SERVICE .00 .00 40,013.00 40,013.00 .0
TOTAL FUND EXPENDITURES 361,030.12 1,106,875.82 3,718,336.00 2,611,460.18 29.8
NET REVENUE OVER EXPENDITURES 100,133.35 130,434.21 .00 ( 130,434.21) .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
WASTE COLLECTION UTILITY FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 38
ASSETS
54-1113 CASH ALLOCATION FROM GEN FUND 147,307.93
54-1311 ACCT REC UTILITY 37,626.59
54-1312 ALLOWANCE FOR BAD DEBT ( 2,017.00)
54-1612 TRANSFER STATION 23,000.00
54-1651 EQUIPTMENT ( .32)
54-1662 ACCUMULATED DEPRECIATION ( 13,512.00)
54-1811 EQUITY - SUV SOLID WASTE DISTR 161,657.91
TOTAL ASSETS 354,063.11
LIABILITIES AND EQUITY
LIABILITIES
54-2220 ACCOUNT PAYABLE 11,921.00
54-2224 COMPENSATED ABSENCE 176.00
TOTAL LIABILITIES 12,097.00
FUND EQUITY
54-2841 CONTRIBUTIONS FROM CUSTOMERS 66,118.93
UNAPPROPRIATED FUND BALANCE:
54-2981 RETAINED EARNINGS 287,305.22
REVENUE OVER EXPENDITURES - YTD ( 11,458.04)
BALANCE - CURRENT DATE 275,847.18
TOTAL FUND EQUITY 341,966.11
TOTAL LIABILITIES AND EQUITY 354,063.11
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
WASTE COLLECTION UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 39
UTILITIES REVENUE
54-37-31 WASTE COLLECTION 33,837.28 101,242.85 395,328.00 294,085.15 25.6
54-37-35 SOLID WASTE COLL OTHER DEPTS 603.45 1,810.35 6,400.00 4,589.65 28.3
54-37-63 GARBAGE CAN SETUP FEE 575.00 2,075.00 6,500.00 4,425.00 31.9
TOTAL UTILITIES REVENUE 35,015.73 105,128.20 408,228.00 303,099.80 25.8
TOTAL FUND REVENUE 35,015.73 105,128.20 408,228.00 303,099.80 25.8
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
WASTE COLLECTION UTILITY FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 40
WASTE COLLECTION
54-62-11 SALARIES 1,242.08 3,638.09 10,322.00 6,683.91 35.3
54-62-13 EMPLOYEES BENEFITS 228.43 677.80 2,522.00 1,844.20 26.9
54-62-34 ADMINISTRATIVE SERVICES 5,475.00 16,425.00 65,702.00 49,277.00 25.0
54-62-44 REFUSE CONTAINERS-EQUIPTMENT .00 8,200.00 16,400.00 8,200.00 50.0
54-62-50 LANDFILL CHARGES .00 .00 500.00 500.00 .0
54-62-51 GREEN WASTE MAINT/YARD .00 .00 19,408.00 19,408.00 .0
54-62-55 REPUBLIC SERVICES COLL FEE 10,411.43 41,456.53 130,854.00 89,397.47 31.7
54-62-60 SUVSWD (TRANSFER STATION) 15,681.60 44,562.82 131,020.00 86,457.18 34.0
54-62-70 PUBLIC SAFETY VEHICLE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
54-62-75 TRANSFER TO GENERAL FUND .00 .00 19,000.00 19,000.00 .0
54-62-98 TRANSFER FUNDS TO MOTOR POOL .00 .00 6,000.00 6,000.00 .0
TOTAL WASTE COLLECTION 33,580.54 116,586.24 408,228.00 291,641.76 28.6
TOTAL FUND EXPENDITURES 33,580.54 116,586.24 408,228.00 291,641.76 28.6
NET REVENUE OVER EXPENDITURES 1,435.19 ( 11,458.04) .00 11,458.04 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
PRESSURIZED IRRIGATION
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 41
ASSETS
55-1113 CASH ALLOCATION TO OTHER FUNDS 357,403.81
55-1114 P.I. IMPACT FEE PTIF 101,013.84
55-1150 PTIF 2007 BOND RESERVE FUND 197,713.87
55-1161 PTIF - CONSTRUCTION ESCROW .16
55-1311 ACCT REC UTILITY 54,826.77
55-1315 ALLOWANCE FOR DOUBTFUL ACCOUNT ( 3,323.00)
55-1611 LAND 925,807.73
55-1630 CANAL WATER RIGHTS 328,841.92
55-1631 PRESSURIZED IRRIGATION SYSTEM 12,758,208.93
55-1651 MACHINERY & EQUIPMENT 56,396.00
55-1662 ACCUMULATED DEPRECIATION ( 1,066,048.00)
TOTAL ASSETS 13,710,842.03
LIABILITIES AND EQUITY
LIABILITIES
55-2220 ACCOUNTS PAYABLE 6,187.52
55-2224 COMPENSATED ABSENCE PAYABLE 4,324.00
55-2321 ACCRUED INTEREST PAYABLE 89,647.15
55-2500 BONDS PAYABLE - PI WATER 6,370,742.00
TOTAL LIABILITIES 6,470,900.67
FUND EQUITY
55-2810 UNAPPROPRIATED SURPLUS 6,526,909.67
UNAPPROPRIATED FUND BALANCE:
55-2981 UNAPPROPRATED FUND BALANCE 795,629.00
REVENUE OVER EXPENDITURES - YTD ( 82,597.31)
BALANCE - CURRENT DATE 713,031.69
TOTAL FUND EQUITY 7,239,941.36
TOTAL LIABILITIES AND EQUITY 13,710,842.03
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
PRESSURIZED IRRIGATION
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 42
UTILITIES REVENUE
55-37-13 PI CONNECTION HOOK UP 1,100.00 1,650.00 .00 ( 1,650.00) .0
55-37-21 INTEREST INCOME 94.53 284.49 1,000.00 715.51 28.5
55-37-31 PI WATER VIOLATIONS .00 100.00 .00 ( 100.00) .0
55-37-33 P.I. MONTHLY BILLING 49,680.76 149,096.49 583,200.00 434,103.51 25.6
55-37-35 P.I. IMPACT FEE 8,002.85 43,359.71 119,250.00 75,890.29 36.4
55-37-37 MONEY FROM RESERVE .00 .00 9,419.00 9,419.00 .0
55-37-41 PI CHARGED OTHER DEPARTMENTS 3,575.00 10,725.00 42,900.00 32,175.00 25.0
TOTAL UTILITIES REVENUE 62,453.14 205,215.69 755,769.00 550,553.31 27.2
TOTAL FUND REVENUE 62,453.14 205,215.69 755,769.00 550,553.31 27.2
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
PRESSURIZED IRRIGATION
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 43
PRODUCTION
55-70-11 SALARIES 5,044.36 15,009.23 58,211.00 43,201.77 25.8
55-70-13 EMPLOYEE BENEFITS 2,620.50 7,821.82 34,308.00 26,486.18 22.8
55-70-25 EQUIPMENT SUPPLIES & MANT ( 3,193.72) 16,772.08 11,289.00 ( 5,483.08) 148.6
55-70-35 UTILITIES (POWER) 2,745.52 9,243.40 19,000.00 9,756.60 48.7
55-70-60 WATER DELIVERY FEES 6,186.46 6,964.87 101,591.00 94,626.13 6.9
55-70-65 PROFESSIONAL SERVICES .00 .00 11,263.00 11,263.00 .0
TOTAL PRODUCTION 13,403.12 55,811.40 235,662.00 179,850.60 23.7
ADMINISTRATIVE & GENERAL
55-73-60 ADMINISTRATIVE 16,999.00 50,997.00 203,989.00 152,992.00 25.0
55-73-80 MOTOR POOL 1,015.00 3,045.00 12,184.00 9,139.00 25.0
55-73-85 PUBLIC SAFETY VEHICLE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
TOTAL ADMINISTRATIVE & GENERAL 18,556.00 55,668.00 222,673.00 167,005.00 25.0
CAPITAL OUTLAY/DEBT SERVICE
55-74-10 2007 PI WATER BOND RESERVE FUN .00 .00 57,100.00 57,100.00 .0
55-74-20 2007 PI BOND INTEREST PAYMENT .00 .00 107,334.00 107,334.00 .0
55-74-25 2007 PI BOND PRINCIPAL .00 176,333.60 69,000.00 ( 107,333.60) 255.6
55-74-64 TRANSFER TO MOTOR POOL .00 .00 16,000.00 16,000.00 .0
55-74-65 TRANSFER FUNDS TO GENERAL FUND .00 .00 48,000.00 48,000.00 .0
TOTAL CAPITAL OUTLAY/DEBT SERVICE .00 176,333.60 297,434.00 121,100.40 59.3
TOTAL FUND EXPENDITURES 31,959.12 287,813.00 755,769.00 467,956.00 38.1
NET REVENUE OVER EXPENDITURES 30,494.02 ( 82,597.31) .00 82,597.31 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
STORM DRAIN
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 44
ASSETS
56-1113 CASH ALLOCATION TO OTHER FUNDS 37,754.64
56-1311 ACCT REC UTILITY 14,165.73
56-1631 STORM DRAIN SYSTEM 1,062,561.00
56-1662 ACCUMULATED DEPRECIATION ( 124,655.00)
TOTAL ASSETS 989,826.37
LIABILITIES AND EQUITY
FUND EQUITY
56-2810 UNAPPROPRIATED SURPLUS 986,817.70
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 3,008.67
BALANCE - CURRENT DATE 3,008.67
TOTAL FUND EQUITY 989,826.37
TOTAL LIABILITIES AND EQUITY 989,826.37
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
STORM DRAIN
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 45
UTILITIES REVENUE
56-37-10 MONTHLY BILLING 13,463.83 40,255.55 167,357.00 127,101.45 24.1
56-37-20 STORM DRAIN (OTHER DEPT) 93.60 280.80 .00 ( 280.80) .0
56-37-80 ASSIGNED FUNDS FROM PRIOR YEAR .00 .00 40,000.00 40,000.00 .0
TOTAL UTILITIES REVENUE 13,557.43 40,536.35 207,357.00 166,820.65 19.6
TOTAL FUND REVENUE 13,557.43 40,536.35 207,357.00 166,820.65 19.6
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
STORM DRAIN
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 46
STORM DRAIN EXPES PRODUCTION
56-70-11 SALARIES 1,946.02 6,330.87 24,169.00 17,838.13 26.2
56-70-13 BENIFITS 484.64 1,484.31 19,278.00 17,793.69 7.7
56-70-25 EQUIPMENT SUPPLIES AND MAINT .00 2,419.00 11,210.00 8,791.00 21.6
56-70-30 STORM WATER MANAGEMENT PROG .00 1,800.00 68,000.00 66,200.00 2.7
56-70-50 STORM DRAIN 350 W CANAL ROAD .00 7,892.50 .00 ( 7,892.50) .0
56-70-65 PROFESSIONAL SERVICES .00 .00 9,300.00 9,300.00 .0
TOTAL STORM DRAIN EXPES PRODUCTION 2,430.66 19,926.68 131,957.00 112,030.32 15.1
ADMINISTRATIVE & GENERAL
56-73-60 ADMINSTRATION SERVICES 4,492.00 13,476.00 53,900.00 40,424.00 25.0
56-73-64 MOTOR POOL 833.00 2,499.00 10,000.00 7,501.00 25.0
56-73-71 TRANSFER TO GENERAL .00 .00 5,000.00 5,000.00 .0
56-73-72 PUBLIC SAFETY VEHCILE FUND 542.00 1,626.00 6,500.00 4,874.00 25.0
TOTAL ADMINISTRATIVE & GENERAL 5,867.00 17,601.00 75,400.00 57,799.00 23.3
TOTAL FUND EXPENDITURES 8,297.66 37,527.68 207,357.00 169,829.32 18.1
NET REVENUE OVER EXPENDITURES 5,259.77 3,008.67 .00 ( 3,008.67) .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
MOTOR POOL FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 47
ASSETS
61-1113 CASH ALLOCATION FROM GEN FUND ( 176,087.18)
61-1161 AUTOS 1,491,706.11
61-1651 EQUIPMENT 165,484.15
61-1662 ACCUMULATED DEPRECIATION ( 1,220,943.17)
TOTAL ASSETS 260,159.91
LIABILITIES AND EQUITY
LIABILITIES
61-2220 ACCOUNTS PAYABLE 21,635.00
61-2321 ACCRUED INTEREST PAYABLE .07
TOTAL LIABILITIES 21,635.07
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
61-2931 LEASE PAYABLE-DUMP TRUCK .29
61-2932 LEASE PAYABLE-JET TRUCK ( .38)
61-2933 MINI BOOM TRUCK LEASE 260,000.00
61-2981 FUND BALANCE 81,698.63
REVENUE OVER EXPENDITURES - YTD ( 103,173.70)
BALANCE - CURRENT DATE 238,524.84
TOTAL FUND EQUITY 238,524.84
TOTAL LIABILITIES AND EQUITY 260,159.91
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
MOTOR POOL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 48
FUND REVENUE
61-38-10 GENERAL FUND 16,009.00 48,027.00 192,096.00 144,069.00 25.0
61-38-51 WATER FUND 1,866.00 5,598.00 41,390.00 35,792.00 13.5
61-38-52 SEWER FUND 1,946.00 5,838.00 39,360.00 33,522.00 14.8
61-38-53 ELECTRIC FUND 2,425.00 7,275.00 42,100.00 34,825.00 17.3
61-38-60 SOLID WASTE .00 .00 6,000.00 6,000.00 .0
61-38-65 P.I. FUND 1,015.00 3,045.00 28,184.00 25,139.00 10.8
61-38-67 STORM DRAIN 833.00 2,499.00 10,000.00 7,501.00 25.0
TOTAL FUND REVENUE 24,094.00 72,282.00 359,130.00 286,848.00 20.1
TOTAL FUND REVENUE 24,094.00 72,282.00 359,130.00 286,848.00 20.1
SALEM CITY CORPORATION
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
MOTOR POOL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 49
INTERNAL SERVICE EXPENDITURES
61-80-13 EMPLOYEE BENEFITS 1,188.70 3,456.44 14,920.00 11,463.56 23.2
61-80-27 MOTOR POOL--PUBLIC WORKS 492.26 1,960.40 8,460.00 6,499.60 23.2
61-80-28 MOTOR POOL--POLICE DEPARTMENT 2,777.63 8,598.29 40,680.00 32,081.71 21.1
61-80-29 MOTOR POOL--FIRE DEPARTMENT 929.75 1,769.11 5,340.00 3,570.89 33.1
61-80-31 MOTOR POOL CITY STREET DEPT 1,601.65 9,805.21 33,480.00 23,674.79 29.3
61-80-32 MOTOR POOL PARKS & REC DEPT. 1,277.33 6,680.28 14,400.00 7,719.72 46.4
61-80-33 MOTOR POOL- RECREATION .00 2,900.81 14,400.00 11,499.19 20.1
61-80-34 MOTOR POOL--WATER DEPARTMENT 572.70 2,358.70 13,400.00 11,041.30 17.6
61-80-35 MOTOR POOL--SEWER DEPARTMENT 448.92 8,078.06 9,220.00 1,141.94 87.6
61-80-36 MOTOR POOL POWER & ELEC DEPT. 356.51 4,020.39 12,100.00 8,079.61 33.2
61-80-38 MOTOR POOL--AMBULANCE 95.50 401.30 3,240.00 2,838.70 12.4
61-80-41 MATERIALS & REPAIRS 1,928.17 3,489.90 9,467.00 5,977.10 36.9
61-80-42 VEHICLE ALLOWANCE 3,600.00 9,050.00 49,200.00 40,150.00 18.4
61-80-51 INSURANCE .00 22,750.14 22,430.00 ( 320.14) 101.4
61-80-52 BACK HOE/SKIDSTEER/TRACKHOE LE 8,641.38 16,271.38 28,626.00 12,354.62 56.8
61-80-53 NEW EQUIPTMENT PURCHASE 73,865.29 73,865.29 79,767.00 5,901.71 92.6
TOTAL INTERNAL SERVICE EXPENDITURES 97,775.79 175,455.70 359,130.00 183,674.30 48.9
TOTAL FUND EXPENDITURES 97,775.79 175,455.70 359,130.00 183,674.30 48.9
NET REVENUE OVER EXPENDITURES ( 73,681.79) ( 103,173.70) .00 103,173.70 .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
DATA PROCESSING FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 50
ASSETS
64-1651 EQUIPTMENT .07
64-1662 ACCUMULATED DEPRECIATION ( .07)
TOTAL ASSETS .00
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
PERPETUAL CARE TRUST FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 51
ASSETS
74-1113 CASH ALLOCATION FROM GEN FUND ( 14,818.61)
74-1151 PTIF SAVINGS FUND PP CARE 65,474.36
TOTAL ASSETS 50,655.75
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
74-2981 TRUST FUND BALANCE 50,445.15
REVENUE OVER EXPENDITURES - YTD 210.60
BALANCE - CURRENT DATE 50,655.75
TOTAL FUND EQUITY 50,655.75
TOTAL LIABILITIES AND EQUITY 50,655.75
SALEM CITY CORPORATION
REVENUES WITH COMPARISON TO BUDGET
FOR THE 3 MONTHS ENDING SEPTEMBER 30, 2015
PERPETUAL CARE TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 52
CHARGES FOR SERVICES
74-34-82 PERPETUAL CARE 38.80 116.40 .00 ( 116.40) .0
TOTAL CHARGES FOR SERVICES 38.80 116.40 .00 ( 116.40) .0
MISCELLANEOUS REVENUE
74-36-10 INTEREST EARNED 31.30 94.20 .00 ( 94.20) .0
TOTAL MISCELLANEOUS REVENUE 31.30 94.20 .00 ( 94.20) .0
TOTAL FUND REVENUE 70.10 210.60 .00 ( 210.60) .0
NET REVENUE OVER EXPENDITURES 70.10 210.60 .00 ( 210.60) .0
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
FIXED ASSET FUND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 53
ASSETS
91-1611 LAND 516,804.00
91-1621 BUILDINGS & STRUCTURES 3,531,498.52
91-1631 IMPROVEMENTS OTHER THAN BLDGS 23,651,331.00
91-1651 MACHINERY & EQUIPMENT 590,154.15
91-1661 AUTOMOBILES & TRUCKS 296,091.85
91-1700 ACCUMULATED DEPRECIATION ( 14,946,837.00)
TOTAL ASSETS 13,639,042.52
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
91-2981 INVESTMENT IN FIXED ASSETS 13,639,042.52
BALANCE - CURRENT DATE 13,639,042.52
TOTAL FUND EQUITY 13,639,042.52
TOTAL LIABILITIES AND EQUITY 13,639,042.52
SALEM CITY CORPORATION
BALANCE SHEET
SEPTEMBER 30, 2015
G.O. 5/63 SEWER SERIES BND FND
FOR ADMINISTRATION USE ONLY 25 % OF THE FISCAL YEAR HAS ELAPSED 11/28/2015 06:10AM PAGE: 54
ASSETS
95-1841 AMOUNT TO BE PROVIDED - BONDS 3,157,899.00
TOTAL ASSETS 3,157,899.00
LIABILITIES AND EQUITY
LIABILITIES
95-2530 BONDS PAYABLE 3,065,000.00
TOTAL LIABILITIES 3,065,000.00
FUND EQUITY
95-2611 COMPENSATED ABSENCE 92,899.00
TOTAL FUND EQUITY 92,899.00
TOTAL LIABILITIES AND EQUITY 3,157,899.00