1999 024 Ordinance - Laserfiche WebLink

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? , -Column 1 Represents the minimum detazl required. All departments within each line item will be combined. Refer to Appendix 1 for types of revenue that are included within each line item. Refer to Appendix 2 for typal of expenditures to be included within each progam. -Columns 2 and 3 Should contain information on the last two ear+plete fiscal years. For example, if you are preparing the budget for 1989, column 2 would include 1986 information and column 3 would include 1987 information. -Column 4 Contains the current fiscal year's information. A portion of the amounts shown will be actual and the remainder will represent estimates for the balance of the year. A possible method of determining the amounts within this column is to review the last amended certificate of estimated resources and the appropriation ordinance. If the amounts are in line with your current estimates, these amounts may be used. -Column 5 Represents the upcoming year. Revenue -Use the information in columns 2, 3, and 4 for historical purposes to develop estimated revenues. If additional help is needed to determine revenue, contact the county auditor (for local government, property taxes, etc.) or a person who would have knowledge of any grant (or aid) that the municipality will receive. If a new service (water. I sewer, electric, etc. is to be vided in the followin ear, initial sals made b the en ineers ma be ate. ~ pro g Y Pry Y g Y aPP1OPri 70 Do not include any additional tax levies that are to be placed on the ballot B a Expenditure -Use the information in columns 2, 3, and 4 for historical purposes to develop estimated expenditures. Additional sources of information would be your department supervisors on possible increases of expenditures due to repair or obsolescence of equipment, increased cost of supplies, etc. If a tax levy is proposed to be placed on the ballot, 5' include any anticipated expenditures to be paid from the proceeds of that levy. Possible items to be included are ~ purchases of equipment (fire trucks, backhoes, etc.), construction, increases in expenditures due to new services to be ~ provided to the public (water distribution, zoning, etc.), hiring of additional personnel, union negotiations, etc. o. Definitions of the following line items are: ~- Revenues Over (Under) Expenditures-The difference between Total Revenues less Total Expenditures. + Total Revenues - Total Expenditures = Revenue Over (Under) Expenditures Beginning Unencumbered Fund Balance - For the historical years (columns 2 and 3) the actual cash balance at the end of the prior year should be used. For the proposed current year and following year (columns 4 and 5) the equation would be - Cash B alance within the fund less Outstanding Encumbrances (outstanding purchase orders) against the fund balance. + Cash Balance Outstanding Encumbrances = Begimung Unencumbered Fund Balance Ending Cash Fund Balance - For the historical years (columns 2 and 3) the actual ending cash balance of that year should be used. For the proposed ctarent year and following year (columns 4 and 5) the equation would be -Revenues Over (Under) Expenditures plus the Beginning Unencumbered Fund Balance. + Revenues Over (iJnder) Expenditures + B~irming Unencumbered Fund Balance = Ending Cash Fund Balance ~~