Cash-flow reconciliation, FY2023 (July 2022 – June 2023)

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

$6,528,663revenue As printed, 8 of 12 months; ≈ $117,269 of it transfers between funds Estimate

$0borrowing Derived

$8,825,118Treasurer's expenses As printed

$3,216,279vendor payments, same months Derived

$5,608,839spent without a vendor bill Derived

$1,601,736kept in the funds (incl. unspent borrowing) Derived

Months without a Treasurer's report are left out of both sides: 2022-07, 2022-08, 2022-10 ($1,143,723 of vendor payments).

By fund

Per fund, FY2023. 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: Kept in fund balances (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	Debt service (paying agent)	Transfers to other funds	Payroll and benefits (estimate)	TIF developer rebates	Unclassified (not on vendor bills)	Kept in fund balances	From balance	Change in balance (printed)
001 General Fund	$1,925,137			$1,726,970	$771,710	$955,260		$98,610	$363,377		$493,272	$198,168		$198,166
110 Road Use Tax	$426,841			$325,644	$149,053	$176,590			$101,314		$75,276	$101,197		$101,196
125 TIF	$969,686			$166,426	$0	$166,426				$78,426	$88,000	$803,260		$803,260
310 Trail Project	$64,481			$50,893	$5,312	$45,581					$45,581	$13,588		$0
316 GO Bonds	$10,023			$0	$0							$10,023		$10,023
320 Roundabout Park Rd	$60,267			$0	$0							$60,267		$60,267
332 Wtr Quality Sponsored PJT	$4,856			$0	$0							$4,856		$4,856
345 JOINT PUBLIC SAFETY BUILDING	$3,442			$0	$0							$3,442		$3,442
600 Water	$866,357			$693,019	$370,102	$322,917		$22,440	$125,482		$174,995	$173,338		$173,337
601 Water Sinking	$24,684	$12,342		$22,440	$0	$22,440	$22,440					$2,244		$2,244
610 Sewer	$835,540			$688,692	$193,099	$495,593		$24,053	$113,015		$358,525	$146,848		$146,847
618 Sewer Main Upsize Railroad	$14,060			$0	$0							$14,060		$14,060
670 Recycling/Garbage	$298,048			$290,403	$217,232	$73,170					$73,170	$7,645		$7,645
740 Storm Water	$68,415			$5,615	$4,226	$1,389					$1,389	$62,800		$62,800
Total (ties to the chart)	$6,528,663	$117,269	$0	$8,825,118	$3,216,279	$5,608,839	$2,440,396	$263,361	$789,327	$78,426	$2,037,329	$1,601,736	$3,898,191	−$2,310,047

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: $1,153,428 not on vendor bills

Transfers to other funds $98,610 Estimate · Payroll and benefits (estimate) $363,377 Estimate · Unclassified (not on vendor bills) $493,272 Derived · Kept in fund balances $198,168 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$221,599	$382,392	$38,261	$344,131	payroll benefits $54,988 (estimate); transfers $70,440 (low); unclassified $218,703	−$160,794	page
2022-12	$71,356	$233,503	$0	$233,503	unclassified $233,503 no payables list for this month in the archive	−$162,146	page
2023-01	$80,912	$152,486	$56,431	$96,055	payroll benefits $54,988 (estimate); unclassified $41,067	−$71,714	page
2023-02	$40,517	$152,338	$106,557	$45,781	payroll benefits $45,781 (estimate)	−$111,681	page
2023-03	$155,924	$144,962	$81,384	$63,578	payroll benefits $63,578 (estimate)	$10,961	page
2023-04	$867,672	$220,013	$150,927	$69,086	payroll benefits $40,916 (estimate); transfers $28,170 (medium)	$647,659	page
2023-05	$365,244	$275,889	$226,074	$49,815	payroll benefits $49,815 (estimate)	$89,354	page
2023-06	$121,913	$165,386	$112,076	$53,310	payroll benefits $53,310 (estimate)	−$43,473	page

Fund page

110 Road Use Tax: $277,787 not on vendor bills

Payroll and benefits (estimate) $101,314 Estimate · Unclassified (not on vendor bills) $75,276 Derived · Kept in fund balances $101,197 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$70,761	$42,438	$9,511	$32,926	payroll benefits $17,355 (estimate); unclassified $14,912	$28,323	page
2022-12	$52,904	$49,539	$0	$49,539	unclassified $48,547 no payables list for this month in the archive	$3,365	page
2023-01	$44,687	$48,009	$25,325	$22,684	payroll benefits $17,355 (estimate); unclassified $4,875	−$3,322	page
2023-02	$51,643	$18,106	$21,715	−$3,610		$33,538	page
2023-03	$30,519	$43,766	$18,973	$24,793	payroll benefits $17,355 (estimate); unclassified $6,942	−$13,248	page
2023-04	$50,544	$40,371	$23,639	$16,732	payroll benefits $16,397 (estimate)	$10,173	page
2023-05	$56,004	$36,473	$19,099	$17,374	payroll benefits $17,026 (estimate)	$19,531	page
2023-06	$69,778	$46,942	$30,790	$16,151	payroll benefits $15,828 (estimate)	$22,836	page

Fund page

125 TIF: $969,686 not on vendor bills

TIF developer rebates $78,426 Estimate · Unclassified (not on vendor bills) $88,000 Derived · Kept in fund balances $803,260 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$145,920	$0	$0	$0		$145,920	page
2022-12	$5,766	$81,678	$0	$81,678	unclassified $81,678 no payables list for this month in the archive	−$75,912	page
2023-01	$42,468	$0	$0	$0		$42,468	page
2023-02	$16,685	$0	$0	$0		$16,685	page
2023-03	$82,688	$0	$0	$0		$82,688	page
2023-04	$594,641	$0	$0	$0		$594,641	page
2023-05	$60,225	$0	$0	$0		$60,225	page
2023-06	$21,294	$84,748	$0	$84,748	rebates $78,426 (medium); unclassified $6,322	−$63,454	page

Fund page

310 Trail Project: $59,169 not on vendor bills

Unclassified (not on vendor bills) $45,581 Derived · Kept in fund balances $13,588 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$58,194	$45,869	$3,111	$42,758	unclassified $42,758	$0	page
2022-12	$0	$2,822	$0	$2,822	unclassified $2,822 no payables list for this month in the archive	$0	page
2023-01	$0	$0	$0	$0		$0	page
2023-02	$0	$0	$0	$0		$0	page
2023-03	$6,287	$2,201	$2,201	$0		$0	page
2023-04	$0	$0	$0	$0		$0	page
2023-05	$0	$0	$0	$0		$0	page
2023-06	$0	$0	$0	$0		$0	page

Fund page

316 GO Bonds: $10,023 not on vendor bills

Kept in fund balances $10,023 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2022-09	$1,835	$0	$0	$0	$1,835	page
2022-12	$1,576	$0	$0	$0	$1,576	page
2023-01	$1,459	$0	$0	$0	$1,459	page
2023-02	$1,057	$0	$0	$0	$1,057	page
2023-03	$1,102	$0	$0	$0	$1,102	page
2023-04	$996	$0	$0	$0	$996	page
2023-05	$1,164	$0	$0	$0	$1,164	page
2023-06	$834	$0	$0	$0	$834	page

Fund page

320 Roundabout Park Rd: $60,267 not on vendor bills

Kept in fund balances $60,267 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2022-09	$38,000	$0	$0	$0	$38,000	page
2022-12	$15,450	$0	$0	$0	$15,450	page
2023-01	$1,817	$0	$0	$0	$1,817	page
2023-02	$5,000	$0	$0	$0	$5,000	page
2023-03	$0	$0	$0	$0	$0	page
2023-04	$0	$0	$0	$0	$0	page
2023-05	$0	$0	$0	$0	$0	page
2023-06	$0	$0	$0	$0	$0	page

Fund page

332 Wtr Quality Sponsored PJT: $4,856 not on vendor bills

Kept in fund balances $4,856 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2022-09	$0	$0	$0	$0	$0	page
2022-12	$4,856	$0	$0	$0	$4,856	page
2023-01	$0	$0	$0	$0	$0	page
2023-02	$0	$0	$0	$0	$0	page
2023-03	$0	$0	$0	$0	$0	page
2023-04	$0	$0	$0	$0	$0	page
2023-05	$0	$0	$0	$0	$0	page
2023-06	$0	$0	$0	$0	$0	page

Fund page

345 JOINT PUBLIC SAFETY BUILDING: $3,442 not on vendor bills

Kept in fund balances $3,442 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2022-09	$0	$0	$0	$0	$0	page
2022-12	$3,442	$0	$0	$0	$3,442	page
2023-01	$0	$0	$0	$0	$0	page
2023-02	$0	$0	$0	$0	$0	page
2023-03	$0	$0	$0	$0	$0	page
2023-04	$0	$0	$0	$0	$0	page
2023-05	$0	$0	$0	$0	$0	page
2023-06	$0	$0	$0	$0	$0	page

Fund page

600 Water: $496,255 not on vendor bills

Transfers to other funds $22,440 Estimate · Payroll and benefits (estimate) $125,482 Estimate · Unclassified (not on vendor bills) $174,995 Derived · Kept in fund balances $173,338 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$125,028	$92,742	$37,194	$55,548	payroll benefits $20,823 (estimate); transfers $22,440 (medium); unclassified $12,284	$32,286	page
2022-12	$144,406	$118,233	$0	$118,233	unclassified $118,233 no payables list for this month in the archive	$26,173	page
2023-01	$104,927	$45,627	$13,661	$31,966	payroll benefits $17,801 (estimate); unclassified $14,165	$59,300	page
2023-02	$60,937	$71,042	$51,991	$19,051	payroll benefits $19,051 (estimate)	−$10,106	page
2023-03	$79,324	$54,824	$28,245	$26,579	payroll benefits $17,379 (estimate); unclassified $9,200	$24,500	page
2023-04	$96,890	$143,823	$124,551	$19,272	payroll benefits $10,205 (estimate); unclassified $9,067	−$46,933	page
2023-05	$104,830	$94,054	$74,486	$19,568	payroll benefits $19,568 (estimate)	$10,776	page
2023-06	$150,015	$72,674	$39,974	$32,700	payroll benefits $20,654 (estimate); unclassified $12,046	$77,341	page

Fund page

601 Water Sinking: $24,684 not on vendor bills

Debt service (paying agent) $22,440 Derived · Kept in fund balances $2,244 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$0	$0	$0	$0		$0	page
2022-12	$12,342	$192	$0	$192	debt service $192 (high)	$12,150	page
2023-01	$0	$0	$0	$0		$0	page
2023-02	$0	$0	$0	$0		$0	page
2023-03	$0	$0	$0	$0		$0	page
2023-04	$0	$0	$0	$0		$0	page
2023-05	$0	$22,248	$0	$22,248	debt service $22,248 (high)	−$22,248	page
2023-06	$12,342 $12,342 transfers in (est.)	$0	$0	$0		$12,342	page

Fund page

610 Sewer: $642,440 not on vendor bills

Transfers to other funds $24,053 Estimate · Payroll and benefits (estimate) $113,015 Estimate · Unclassified (not on vendor bills) $358,525 Derived · Kept in fund balances $146,848 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$108,814	$43,712	$9,856	$33,856	payroll benefits $20,822 (estimate); transfers $13,034 (medium)	$65,101	page
2022-12	$101,154	$358,525	$0	$358,525	unclassified $358,525 no payables list for this month in the archive	−$257,371	page
2023-01	$115,734	$25,225	$6,434	$18,791	payroll benefits $18,791 (estimate)	$90,509	page
2023-02	$85,778	$45,243	$29,006	$16,237	payroll benefits $16,237 (estimate)	$40,534	page
2023-03	$94,681	$32,056	$9,075	$22,981	payroll benefits $17,379 (estimate); transfers $5,603 (medium)	$62,624	page
2023-04	$105,447	$60,047	$44,426	$15,621	payroll benefits $10,205 (estimate); transfers $5,417 (medium)	$45,400	page
2023-05	$110,805	$94,983	$81,407	$13,575	payroll benefits $13,575 (estimate)	$15,822	page
2023-06	$113,127	$28,900	$12,894	$16,006	payroll benefits $16,006 (estimate)	$84,227	page

Fund page

618 Sewer Main Upsize Railroad: $14,060 not on vendor bills

Kept in fund balances $14,060 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2022-09	$0	$0	$0	$0	$0	page
2022-12	$0	$0	$0	$0	$0	page
2023-01	$14,060	$0	$0	$0	$14,060	page
2023-02	$0	$0	$0	$0	$0	page
2023-03	$0	$0	$0	$0	$0	page
2023-04	$0	$0	$0	$0	$0	page
2023-05	$0	$0	$0	$0	$0	page
2023-06	$0	$0	$0	$0	$0	page

Fund page

670 Recycling/Garbage: $80,816 not on vendor bills

Unclassified (not on vendor bills) $73,170 Derived · Kept in fund balances $7,645 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$35,955	$35,925	$35,925	$0		$30	page
2022-12	$36,814	$36,538	$0	$36,538	unclassified $36,538 no payables list for this month in the archive	$276	page
2023-01	$36,781	$36,658	$25	$36,632	unclassified $36,632	$124	page
2023-02	$37,965	$35,988	$35,988	$0		$1,978	page
2023-03	$38,138	$36,060	$36,060	$0		$2,078	page
2023-04	$36,931	$36,120	$36,120	$0		$812	page
2023-05	$37,459	$36,282	$36,282	$0		$1,177	page
2023-06	$38,004	$36,833	$36,833	$0		$1,172	page

Fund page

740 Storm Water: $64,189 not on vendor bills

Unclassified (not on vendor bills) $1,389 Derived · Kept in fund balances $62,800 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2022-09	$7,820	$595	$595	$0		$7,226	page
2022-12	$8,440	$1,389	$0	$1,389	unclassified $1,389 no payables list for this month in the archive	$7,051	page
2023-01	$8,417	$0	$0	$0		$8,417	page
2023-02	$8,816	$0	$0	$0		$8,816	page
2023-03	$8,753	$0	$0	$0		$8,753	page
2023-04	$8,519	$781	$781	$0		$7,738	page
2023-05	$8,771	$0	$0	$0		$8,771	page
2023-06	$8,878	$2,850	$2,850	$0		$6,028	page

Fund page

What "not on vendor bills" means

Of $7,210,575 not on vendor bills in FY2023 (July 2022 – June 2023), $5,608,839 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $1,601,736 was not spent: it stayed in the funds, mostly as borrowing not yet used.

The band, part by part, FY2023 (July 2022 – June 2023). The parts add up exactly to $7,210,575.
Part	Amount	Share	Basis	How it is found
Debt service (paying agent)	$2,440,396	33.8%	Derived high confidence	Treasurer's expenses of Debt Service (200) and the sinking funds (601, 611) with no vendor payment: bond principal and interest paid through the paying agent, never on a claims list. The debt register's schedules put $22,000 of principal due in these months (1 payments); the other $2,418,396 is interest and paying-agent fees. Sources: Treasurer's report 2022-09, fund 200; Treasurer's report 2022-12, fund 200; Treasurer's report 2023-05, fund 200; Treasurer's report 2022-12, fund 601; Treasurer's report 2023-05, fund 601; debt register schedule (water-revenue-2003b)
Transfers to other funds	$263,361	3.6%	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. $29,571 matches a worksheet figure to the dollar; the rest is placed by month and fund (see the reconciliation table). Sources: Treasurer's report 2022-09, fund 001; Treasurer's report 2023-04, fund 001; Treasurer's report 2023-06, fund 119; Treasurer's report 2022-09, fund 600; Treasurer's report 2023-03, fund 610; Treasurer's report 2023-04, fund 610 and 6 more pages (reconciliation table)
Payroll and benefits (estimate)	$789,327	10.9%	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. 8 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 2022-09, fund 001; Treasurer's report 2023-01, fund 001; Treasurer's report 2023-02, fund 001; Treasurer's report 2023-03, fund 001; Treasurer's report 2023-04, fund 001; Treasurer's report 2023-05, fund 001 and 6 more pages (reconciliation table)
TIF developer rebates	$78,426	1.1%	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). The TIF register's state report prints $125,098 of rebates for FY2023. Sources: Treasurer's report 2023-06, fund 125; budget worksheet, fund 125 FY2022 (activity $70,057); budget worksheet, fund 125 FY2023 (activity $78,426); budget worksheet, fund 125 FY2024 (activity $79,394); TIF register, FY2023 state rebate report
Unclassified (not on vendor bills)	$2,037,329	28.2%	Derived	Treasurer's expenses with no vendor payment that none of the rules explains. $1,206,971 of it is in months with a Treasurer's report but no payables list in the archive (2022-12): the vendor share of those expenses is unknown. 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 2022-09, fund 001; Treasurer's report 2022-12, fund 001; Treasurer's report 2023-01, fund 001; Treasurer's report 2023-03, fund 110; Treasurer's report 2023-02, fund 112; Treasurer's report 2023-06, fund 125 and 6 more pages (reconciliation table)
Kept in fund balances (not spent)	$1,601,736	22.2%	Derived medium confidence	Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills	$7,210,575	100%	Derived	$5,608,839 spent without a vendor bill + $1,601,736 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)": $117,269 of the $263,361 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 $146,092 is not identified, so it is still inside the revenue total (counted twice). Estimate
Months left out of both sides (no Treasurer's report): 2022-07, 2022-08, 2022-10; $1,143,723 of vendor payments in those months is not in the chart.

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.