About The champion newspaper. (Decatur, GA) 19??-current | View Entire Issue (Aug. 8, 2019)
THE CHAMPION, THURSDAY, AUGUST 8 - 14, 2019 • Page 12 This statement is published in accordance with Section 19 (b) of the DeKalb County Organizational Act of 1981, p. 4304. DEKALB COUNTY, GEORGIA STATEMENT OF FINANCIAL POSITION BY FUND As of June 30, 2019 (In thousands of dollars / unaudited) Cash and investment; Receivable Inventories and prepaid item Non-Current Assets Total Assets Liabilities: Accounts payable Deferred revenue Payroll liabilitie; Advance payments and deposit Notes payable Due to others Other Accrued Liabilitie; Total Liabilitie; Fund Balance Total Liabilities And Fund Balance Cash and investment: Receivable Inventories and prepaid item Total Assets Liabilities: Accounts payable Deferred revenue Payroll liabilitie; Advance payments and deposit Notes payable Due to others Other Accrued Liabilitie: Total Liabilities Fund Balance Total Liabilities And Fund Balance Cash and investment: Receivable Inventories and prepaid item Non-Current Assets Total Assets Drug Abuse Law Enforcement 7,530 11,799 3,377 22,706 Foreclosure Registry Assistance Juvenile Maintenance Emergency Telephone 215 Grant- In-Aid 2005 JAG #10 2009 ARRA Special Tax Designated Special Tax District Unincorporated 272 1987 G O Bonds - Parks 2001 G O Bonds - Parks 2006 G O Bonds - P,T,L 2018 Splost Fund 2018 Other Splost Projects Host Capital Projects (351) Capital Improvement COPS (53) Public Safety Judicial Facilities Building Urban Authority Redevelopement Juvenile Court Agency Fund Fund HUD Section 108 Loan Fund ARRA Capital Debt 350 354 355 356 360 (6,800) 11,320 3,28 Building Public Safety Urban Authority Bonds Judicial Facilities Redevelopment Debt Service Debt Service Debt Service Fund Fund Fund Water & Operating Water & Sewer Bonds Construction Water & R&E 412 413 414 511 512 513 Water & Sinking 514 Sanitation Operating Sanitation Construction (1,033) Sanitation ARRA Capital Airport Operating Airport Construction Stormwater Utility Stormwater Construction Vehicle Maintenance Vehicle Replacement Management Workers Compensation 544 35,282 48,827 12,044 3,491 2,028 Liabilities: Accounts payable Deferred revenue Payroll liabilitie; Advance payments and deposit Notes payable Due to other; Other Accrued Liabilitie: Total Liabilities 2,402 7,501 3,814 35 25 582 42 978 15 20,790 122 - 17,771 7,416 3,353 13,293 7,501 21,585 2,728 59 115 340 182 25 964 142 1,752 14,911 14,926 19,130 2,728 10,525 40,375 142,242 Fund Balance 1,708 716_ 562_ 82,860 104,144 310,464 104,798 (4,931) 7,402 7,540 62,366 (709) 851,941 Total Liabilities And Fund Balance 1,708 716_ 562_ 96,153 111,645 332,049 114,479 (3,002) 7,402 7,722 22,890 5,519 2,791 71,765 19,855 14,217 994,183 General Fund 100 Grant-In-Aid Fund 250 2019 2019 2019 2019 Revenues: Budget Actual Revenues: Budget Actual Property Taxes 170,861 18,026 Contributions from private sources 1,983 253 Sales Taxes 111,962 47,415 Intergovernmental (9,810) 11,820 Other Taxes 3,803 1,772 Miscellaneous (4,469) 1,002 Licenses and permit: 238 120 Transfers From Other Funds (4,425) 4,118 Intergovernmental 1,467 793 Proceeds of general long-term obligations (25) Charges for Services 49,413 21,372 Fund Balance Carried Forward 510 510 Fines and Forfeiture: 9,145 4,443 Total Revenue: (16,236) 17,703 Investment income 760 823 Expenditures: Miscellaneou: 5,374 2,770 General Government: Transfers From Other Funds 4,647 619 Finance Proceeds of general long-term liabilitie Workforce Developmen 1,935 2,925 Fund Balance Carried Forwari 68,091 68,091 Civil and Criminal Court System: Total Revenue: 425,761 166,244 Sheriff 544 67 Expenditures: Juvenile Court 3,972 366 General Government: Superior Court 6,732 357 Chief Executive Officer 3,318 1,434 State Court (45) 73 Board of Commissioner; 3,881 1,390 Solicitor 1,588 203 Executive Assistant District Attorney 1,466 1,025 Budget 998 283 Public Defendei Internal Audi' 3,881 1,390 Magistrate Cour 2,014 242 Law Department 4,665 1,747 Police Services 4,285 274 Ethics 581 218 Fire & Rescue 4,698 1,185 Geographic Informatioi 2,497 810 Public Works Risk Managemen Community Development (13,756) 2,680 Facilities Managemen 19,668 6,103 Parks 3,249 17 Purchasing 2,829 1,185 Extension Service Human Resources & Merit System 4,239 1,661 Family & Children Services (101) Information Systems 23,102 9,392 Sanitation 26 Finance 5,986 2,749 Economic Development 200 Property Appraisa 5,235 2,289 Fleet Maint. Tax Commissionei 8,227 3,264 Animal Control Registrar and Election: 2,808 675 Bd of Health 2 Civil and Criminal Court System: Sr Citizen Services 8,372 1,242 Sheriff 77,277 33,398 Human Services (430) 726 Juvenile Cour 7,460 3,392 Keep Dekalb Beautiful 33 Superior Couri 10,235 4,374 Arts, Culture, and Entertainment Clerk Superior Court 7,357 3,262 Registrar/Elections State Cour 15,524 6,852 Water & Sewer 546 Solicitor State Cour 7,626 3,373 Non-Departmental 83 24 District Attorney 15,943 6,974 Fund Expenditures (590) Child Advocate 2,889 1,130 Miscellaneous (4) Probate Cour 2,052 902 Unappropriatec (41,645) 1,262 Medical Examine 2,879 1,293 Total Expenditure: (16,236) 12,078 Public Defender 9,344 4,129 Magistrate Cour 3,516 1,730 Grants/2005 JAG #10 Fund 257 Public Safety: 2019 2019 Public Safety Admin & Communication; Revenues: Budget Actual Animal Control 28 16 Investment income 7 Police 7,334 3,394 Intergovernmental Revenu 785 305 Fire & Rescue 660 41 Transfers From Other Funds 458 Planning & Development 2,506 517 Deferred Revenu: Public Works: Fund Balance Carried Forwari 100 100 Directors Office 554 206 Total Revenue: 1,350 405 Economic Development 1,635 498 Expenditures: Public Services - Library 19,551 9,023 Police 894 66 Health and Human Services Unappropriatec 456 Extension Service; 1,105 356 Total Expenditure: 1,350 66 Public Board of Health 4,730 2,290 Community Service Boar< 2,134 1,067 2009 ARRA Stimulus Fund 260 Family and Children Services 1,278 639 2019 2019 Human and Community Developmer 4,336 1,746 Revenues: Budget Actual Citizen Help Center 472 154 PropertyTaxe: Capital Improvement Sales Taxes CIP Investment income GO Bonds - Parks Intergovernmental Revenue (9,938) Non-Departmental 6,352 1,626 Transfer from Other Funds 299 Debt Service 4,175 107 Fund Balance Carried Forward (D (D Fund Expenditure: Total Revenue: (9,640) (D Unappropriated 100,268 15,532 Expenditures: Transfers To Other Funds 14,626 7,499 Workforce Development 1,136 Total Expenditure! 425,761 150,110 Non-Departmenta (10,776) Total Expenditures (9,640) 2006 G O Bonds - Parks, Transportation, Libraries Fund 315 Urban Redevelopment Agency Bond Debt Service Fund 414 2019 2019 2019 2019 Revenues: Budget Actual Revenues: Budget Actual Investment income (6,909) 133 Interfund Transfers 556 351 Intergovernmental Revenue (65) Miscellaneous 68 Transfers From Other Funds (3,285) Fund Balance Carried Forward 309 309 Contributions from private source; (4,255) Total Revenue: 865 728 Proceeds from sale of bonds (3,285) Expenditures: Fund Balance Carried Forward 10,920 10,920 Debt Service 705 166 Total Revenue: (6,879) 11,053 Transfers out Expenditures: Unappropriated 160 Parks 13,843 433 Total Expenditure! 865 166 Library (2,298) (5) Transportation (4,927) 10 Water & Sewer Operating Fund 511 Fund Expenditure! 2019 2019 Unappropriatec (13,497) Revenues: Budget Actual (6,879) 438 Investment income 1,214 1,057 Charges for Services 252,491 123,019 Fines and Forfeitures 2018 Splost Fund 320 Miscellaneou! 635 374 2019 2019 Transfers From Other Funds Revenues: Budget Actual Fund Balance Carried Forwari 64,262 64,262 Sales Tax 348,781 30,835 Total Revenue: 318,602 188,712 Investment Income (214) 551 Expenditures: Transfers From Other Funds Finance 10,506 3,723 Contributions from private source; Water and Sewei 154,222 58,832 Proceeds from sale of bond; Fund Expenditure; Fund Balance Carried Forwari 39,121 39,121 Interfund transfers 87,133 43,297 Total Revenue: 387,688 70,507 Unappropriatec 66,741 Expenditures: Total Expenditures 318,602 105,852 CIP 378,150 14,101 Water & Sewer Bonds Construction Fund 512 Fund Expenditures 2019 2019 Unappropriatec 9,538 Revenues: Budget Actual 387,688 14,101 Investment Income 1,305 Proceeds from sale of bonds (17,477) 2018 Other Splost Project Fund 321 Fund Balance Carried Forwari 127,515 127,515 2019 2019 Total Revenue: 110,038 128,820 Revenues: Budget Actual Expenditures: Intergovernmenta 8,233 4,117 Capital Project; 145,710 24,676 Intergovernmenta Unappropriatec (35,672) Deferred Revenue Transfers From Other Funds 6,604 110,038 24,676 Fund Balance Carried Forwari (2,246) (2,246) Water & Sewer R&E Fund 513 Total Revenue: 12,591 1,871 2019 2019 Expenditures: Revenues: Budget Actual Capital Projects (CIP 14,796 1,912 Investment income 15,858 Unappropriatec (2,205) Miscellaneou; (46) 12,591 1,912 Transfers From Other Funds (164,358) 10,341 Fund Balance Carried Forward 365,930 365,930 Total Revenue: 217,384 376,271 Expenditures: Capital Project: 194,539 65,807 Unappropriatec 22,845 217,384 65,807 Host Capital Projects Fund 330 2019 2019 Water & Sewer Sinking Fund 514 Revenues: Budget Actual 2019 2019 Investment Income 335 Revenues: Budget Actual Intergovernmental (9,793) Investment income 233 Deferred Revenue Miscellaneous Transfers From Other Funds 313 Transfers From Other Funds 62,441 32,956 Fund Balance Carried Forwari (667) (667) Proceeds from sale of bond; Total Revenue: (9,812) (667) Fund Balance Carried Forwari 90,980 90,980 Expenditures: Total Revenues 153,421 124,169 Capital Projects 36,870 366 Expenditures: Unappropriated (46,682) Debt Service (9,812) 366 Fund Expenditure! 65,941 19,371 CIP Unappropriatec 87,480 Total Expenditures 153,421 19,371
