Cash-flow reconciliation, FY2027 (July 2026 – June 2027)

Every fund's money in and out over the months with a Treasurer's report: the Treasurer's revenue and expenses as printed, the vendor payments on the approved payables lists, and the spending that is not on those lists, split by kind (debt service, transfers, payroll and benefits, developer rebates) and what each fund kept. The totals tie to the cash-flow chart; what "not on vendor bills" means.

Compiled from the payables lists and Treasurer's reports the City of Tiffin published with its council agendas; not official accounting. Every figure links to the page it was read from. Where a payables list's parsed lines do not reach its printed total the spending is a lower bound, and months without a Treasurer's report in the archive are missing from the revenue.

CSV by fund · CSV by fund and month · JSON

$2,554,924revenue As printed, 3 of 12 months; ≈ $5,494 of it transfers between funds Estimate

$4,335,606borrowing Derived

$8,906,587Treasurer's expenses As printed

$8,136,493vendor payments, same months Derived

$770,094spent without a vendor bill Derived

$1,250,969kept in the funds (incl. unspent borrowing) Derived

Months without a Treasurer's report are left out of both sides: 2026-10 ($2,966,058 of vendor payments).

By fund

Per fund, FY2027. Revenue and expenses as printed in the Treasurer's reports As printed; vendor payments and the split derived Derived; payroll and unmatched transfers are estimates Estimate. Filtered: Payroll and benefits (estimate) (show every fund); the total row is every fund's.
Fund	Revenue	of which transfers in	Borrowing	Treasurer's expenses	Vendor payments	Spent without a vendor bill	Transfers to other funds	Payroll and benefits (estimate)	TIF developer rebates	Unclassified (not on vendor bills)	Unspent borrowing (still in the fund)	Kept in fund balances	From balance	Change in balance (printed)
001 General Fund	$508,216			$1,140,292	$812,229	$328,062		$281,342	$46,721				$632,075	−$631,865
110 Road Use Tax	$292,323			$190,815	$96,686	$94,129		$83,895		$10,234		$101,508		$101,508
112 Employee Benefit	$5,222			$119,333	$47,079	$72,255		$53,055		$19,200			$114,111	−$114,111
600 Water	$578,016			$342,648	$198,741	$143,906	$38,769	$105,137				$235,368		$235,368
610 Sewer	$437,838			$271,816	$154,217	$117,599	$30,316	$87,283				$166,022		$166,022
Total (ties to the chart)	$2,554,924	$5,494	$4,335,606	$8,906,587	$8,136,493	$770,094	$69,085	$610,712	$46,721	$43,576	$132,014	$1,118,955	$3,267,026	−$331,059

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

001 General Fund: $328,062 not on vendor bills, $632,075 from its balance

Payroll and benefits (estimate) $281,342 Estimate · TIF developer rebates $46,721 Estimate

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2026-07	$164,233	$517,859	$356,554	$161,306	payroll benefits $114,585 (estimate); rebates $46,721 (medium)	−$351,622	page
2026-08	$144,411	$343,797	$260,474	$83,323	payroll benefits $83,323 (estimate)	−$201,391	page
2026-09	$199,572	$278,635	$195,202	$83,433	payroll benefits $83,433 (estimate)	−$78,852	page

Fund page

110 Road Use Tax: $195,637 not on vendor bills

Payroll and benefits (estimate) $83,895 Estimate · Unclassified (not on vendor bills) $10,234 Derived · Kept in fund balances $101,508 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2026-07	$89,316	$77,425	$36,223	$41,202	payroll benefits $30,969 (estimate); unclassified $10,234	$12,416	page
2026-08	$114,108	$66,955	$40,038	$26,917	payroll benefits $26,917 (estimate)	$46,628	page
2026-09	$88,899	$46,435	$20,426	$26,009	payroll benefits $26,009 (estimate)	$42,464	page

Fund page

112 Employee Benefit: $72,255 not on vendor bills, $114,111 from its balance

Payroll and benefits (estimate) $53,055 Estimate · Unclassified (not on vendor bills) $19,200 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2026-07	$617	$55,419	$23,658	$31,761	payroll benefits $12,562 (estimate); unclassified $19,200	−$54,802	page
2026-08	$0	$30,766	$12,827	$17,940	payroll benefits $17,940 (estimate)	−$30,766	page
2026-09	$4,605	$33,148	$10,594	$22,554	payroll benefits $22,554 (estimate)	−$28,543	page

Fund page

600 Water: $379,274 not on vendor bills

Transfers to other funds $38,769 Estimate · Payroll and benefits (estimate) $105,137 Estimate · Kept in fund balances $235,368 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2026-07	$187,866	$137,375	$70,086	$67,289	payroll benefits $28,520 (estimate); transfers $38,769 (low)	$51,248	page
2026-08	$170,941	$115,227	$77,032	$38,196	payroll benefits $38,196 (estimate)	$54,957	page
2026-09	$219,209	$90,046	$51,624	$38,422	payroll benefits $38,422 (estimate)	$129,163	page

Fund page

610 Sewer: $283,621 not on vendor bills

Transfers to other funds $30,316 Estimate · Payroll and benefits (estimate) $87,283 Estimate · Kept in fund balances $166,022 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2026-07	$153,711	$110,336	$51,501	$58,835	payroll benefits $28,520 (estimate); transfers $30,316 (low)	$44,130	page
2026-08	$139,603	$104,498	$74,092	$30,406	payroll benefits $30,406 (estimate)	$34,349	page
2026-09	$144,525	$56,982	$28,624	$28,358	payroll benefits $28,358 (estimate)	$87,543	page

Fund page

What "not on vendor bills" means

Of $2,021,062 not on vendor bills in FY2027 (July 2026 – June 2027), $770,094 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $1,250,969 was not spent: it stayed in the funds, mostly as borrowing not yet used.

The band, part by part, FY2027 (July 2026 – June 2027). The parts add up exactly to $2,021,062.
Part	Amount	Share	Basis	How it is found
Transfers to other funds	$69,085	3.4%	Estimate low confidence	Money moved to another fund (TIF and local option sales tax to Debt Service, sewer to the sewer sinking fund, general fund transfers). The receiving fund counts it again as revenue. the rest is placed by month and fund (see the reconciliation table). Sources: Treasurer's report 2026-07, fund 600; budget worksheet, fund 600 FY2026 (budget $114,600); budget worksheet, fund 610 FY2026 (budget $513,983)
Payroll and benefits (estimate)	$610,712	30.2%	Estimate medium confidence	Modeled from the budget worksheets' wage and benefit accounts (wages, FICA, IPERS, group insurance, workers' compensation) for the months with a report, less those accounts' lines on the claims lists. No payroll register is in the archive. 3 months of the worksheets' wage and benefit accounts for funds 001, 110, 112, 600, 610, less those accounts' lines on the claims lists. A payroll register would replace it. Sources: Treasurer's report 2026-07, fund 001; Treasurer's report 2026-08, fund 001; Treasurer's report 2026-09, fund 001; Treasurer's report 2026-07, fund 600; Treasurer's report 2026-08, fund 600; Treasurer's report 2026-09, fund 600 and 6 more pages (reconciliation table)
TIF developer rebates	$46,721	2.3%	Estimate medium confidence	Tax-increment rebates paid to developers under development agreements (fund 125, account 6421). the rest is placed by month and fund (see the reconciliation table). Sources: Treasurer's report 2026-07, fund 001; budget worksheet, fund 001 FY2026 (budget $0)
Unclassified (not on vendor bills)	$43,576	2.2%	Derived	Treasurer's expenses with no vendor payment that none of the rules explains. The rest is spending of funds without payroll, transfer or rebate accounts, or beyond the worksheet figures; payables lists that do not reconcile add to it. Sources: Treasurer's report 2026-07, fund 110; Treasurer's report 2026-07, fund 740
Unspent borrowing (still in the fund) (not spent)	$132,014	6.5%	Derived high confidence	Bond or loan proceeds received in the period and not yet spent (they stay in the fund for the project). Bond or loan money received in the period minus what its fund spent (vendor and other).
Kept in fund balances (not spent)	$1,118,955	55.4%	Derived medium confidence	Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills	$2,021,062	100%	Derived	$770,094 spent without a vendor bill + $1,250,969 kept in the funds

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)": $5,494 of the $69,085 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 $63,591 is not identified, so it is still inside the revenue total (counted twice). Estimate
Months left out of both sides (no Treasurer's report): 2026-10; $2,966,058 of vendor payments in those months is not in the chart.
Fund 340 Recreation Center prints an actual ending balance of 0 in 3 report(s) while its calculated ending balance reaches $-746,572 (2026-08). 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

Data last updated October 28, 2026. Built from the archive's documents; see how the data is built.