WS - D - Tiffin FS - FY 2023

City of Tiffin Statement of Cash Receipts, Disbursements, and Changes in Cash Fund Balances - Governmental Funds Year Ended June 30, 2023 Special Revenue LOST - Road Use Tax Employee Assessment General (110) Benefits (112) Reduction (121) Receipts General property taxes $ 2,135,589 $ - $ 223,078 $ - Tax increment - - - - Commercial and industrial tax replacement 20,759 - 2,331 - Other city tax 7,960 - - - Special assessments - - - - Licenses and permits 511,421 - - - Intergovernmental 385,710 620,902 - - Charges for services 187,088 - - - Use of money and property 93,152 - - - Miscellaneous 133,706 1,883 - - Total receipts 3,475,385 622,785 225,409 - Disbursements Current General government 594,653 - 43,459 - Public safety 741,838 - 66,148 - Public works - 492,869 65,867 - Community and economic development 42,885 - 49 - Culture and recreation 482,114 - 40,006 - Debt service Principal - - - - Interest and fiscal charges - - - - Capital outlay Public safety 292,135 - - - Public works - - - - Culture and recreation 110,720 - - - Total disbursements 2,264,345 492,869 215,529 - Excess of receipts over (under) disbursements 1,211,040 129,916 9,880 - Other Financing Sources (Uses) Bond issuance - - - - Transfers in - - - - Transfers out (98,611) - - - Total other financing sources (uses) (98,611) - - - Net change in cash fund balances 1,112,429 129,916 9,880 - Cash Fund Balances Beginning of year 4,679,220 24,910 235,541 55,598 End of year $ 5,791,649 $ 154,826 $ 245,421 $ 55,598 See notes to basic financial statements. 10