Cash-flow reconciliation, FY2024 (July 2023 – June 2024)

By fund

Spent without a vendor bill = Treasurer's expenses − vendor payments (when positive), split into the parts to its right; kept = money in − vendor payments − spent without a vendor bill. "Change in balance" adds each month's printed actual ending minus beginning balance; it differs from "kept" where the report's arithmetic includes asset and liability changes, and fund 340 prints an actual ending of 0.

By fund and month

What "not on vendor bills" means

Of $12,968,915 not on vendor bills in FY2024 (July 2023 – June 2024), $8,505,270 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $4,463,645 was not spent: it stayed in the funds, mostly as borrowing not yet used.

The arithmetic, fund by fund

• For each fund, over the months with a Treasurer's report:
• money in = revenue + borrowing (Treasurer's revenue column)
• spent without a vendor bill = Treasurer's expenses − vendor payments (when positive)
• kept = money in − vendor payments − spent without a vendor bill (when positive)
• not on vendor bills = spent without a vendor bill + kept; spending beyond the money in is drawn from the fund's balance

What is estimated

• Estimates: Transfers to other funds, Payroll and benefits (estimate), TIF developer rebates. Payroll and benefits are modeled from the budget worksheets, not read from a payroll register; transfers and rebates that no worksheet prints to the dollar are placed by month and fund.
• "Transfers from other funds (internal)": $2,443,463 of the $2,631,589 transferred out is matched to a debt fund's revenue the same month and is not counted as revenue; the receiving fund of the other $188,126 is not identified, so it is still inside the revenue total (counted twice). Estimate
• Every month of the period has a Treasurer's report.
• Fund 340 Recreation Center prints an actual ending balance of 0 in 2 report(s) while its calculated ending balance reaches $-3,340 (2024-06). source

Questions open for the City Clerk

• Where is the Recreation Center bond cash held? Fund 340 prints an actual ending balance of 0 every month while its calculated ending balance was about $11.4 million after the February 2026 bond sale. Treasurer's report, February 2026, fund 340 row
• Which developers received fund 125's December 2025 ($367,426) and June 2026 ($407,426) payments? The worksheet books the December one to 125-520-6421 Development agreement / tax rebates. FY2027 budget worksheet, fund 125
• Could the Clerk provide a payroll register (or the year's payroll journal totals by fund)? It would replace the modeled payroll and benefits.
• Are the January and May transfers out of the General Fund (001) and Sewer (610) as booked in accounts 6910? FY2027 budget worksheet, transfers out