Cash-flow reconciliation, FY2024 (July 2023 – June 2024)
By fund
| 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) | Unspent borrowing (still in the fund) | Kept in fund balances | From balance | Change in balance (printed) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 119 Emergency Fund | $188 | $0 | $0 | $188 | $188 | ||||||||||
| 121 Local Option Sales Tax | $344,643 | $55,598 | $0 | $55,598 | $55,598 | $289,045 | $289,045 | ||||||||
| 200 Debt Service | $3,096,382 | $2,145,844 | $2,638,828 | $4,950 | $2,633,878 | $2,633,878 | $457,555 | $457,555 | |||||||
| 316 GO Bonds | $51,708 | $0 | $0 | $51,708 | $51,708 | ||||||||||
| 337 Kimberlite Extension | $327,786 | $257,251 | $257,251 | $70,535 | $70,535 | ||||||||||
| 344 PW - EQUIPMENT | $421,584 | $0 | $0 | $421,584 | $421,584 | ||||||||||
| 346 FIRE EQUIPMENT | $640,444 | $0 | $0 | $640,444 | $640,444 | ||||||||||
| 600 Water | $1,411,879 | $1,374,200 | $902,877 | $471,323 | $113,400 | $252,932 | $104,990 | $37,679 | $38,843 | ||||||
| 610 Sewer | $1,328,620 | $1,174,891 | $472,426 | $702,465 | $474,244 | $228,220 | $153,730 | $154,893 | |||||||
| 670 Recycling/Garbage | $480,207 | $465,391 | $465,391 | $14,816 | $14,816 | ||||||||||
| 740 Storm Water | $111,992 | $66,646 | $66,646 | $45,346 | $45,346 | ||||||||||
| Total (ties to the chart) | $15,163,005 | $2,443,463 | $2,319,719 | $15,084,360 | $6,722,239 | $8,505,270 | $3,144,089 | $2,631,589 | $1,642,087 | $52,911 | $1,034,593 | $2,281,015 | $2,182,630 | $2,208,430 | $2,412,651 |
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
119 Emergency Fund: $188 not on vendor bills
Kept in fund balances $188 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $188 | $0 | $0 | $0 | $188 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-10 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-11 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-03 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-04 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-05 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-06 | $0 | $0 | $0 | $0 | $0 | page |
121 Local Option Sales Tax: $344,643 not on vendor bills
Transfers to other funds $55,598 Derived · Kept in fund balances $289,045 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-10 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-11 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-02 | $75,632 | $55,598 | $0 | $55,598 | transfers $55,598 (high) = worksheet 121-910-6910 | $20,034 | page | |
| 2024-03 | $57,546 | $0 | $0 | $0 | $57,546 | page | ||
| 2024-04 | $60,359 | $0 | $0 | $0 | $60,359 | page | ||
| 2024-05 | $92,973 | $0 | $0 | $0 | $92,973 | page | ||
| 2024-06 | $58,133 | $0 | $0 | $0 | $58,133 | page |
200 Debt Service: $3,091,432 not on vendor bills
Debt service (paying agent) $2,633,878 Derived · Kept in fund balances $457,555 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $4,858 $4,858 transfers in (est.) | $1,150 | $1,150 | $0 | $3,708 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $27,030 $10,995 transfers in (est.) | $1,200 | $1,200 | $0 | $25,830 | page | ||
| 2023-10 | $324,137 | $0 | $0 | $0 | $324,137 | page | ||
| 2023-11 | $37,930 $34,918 transfers in (est.) | $234,439 | $0 | $234,439 | debt service $234,439 (high) | −$196,509 | page | |
| 2023-12 | $10,562 | $0 | $0 | $0 | $10,562 | page | ||
| 2024-01 | $1,100,408 $1,100,408 transfers in (est.) | $550 | $550 | $0 | $1,099,858 | page | ||
| 2024-02 | $2,399 $2,399 transfers in (est.) | $0 | $0 | $0 | $2,399 | page | ||
| 2024-03 | $99,704 $99,704 transfers in (est.) | $600 | $600 | $0 | $99,104 | page | ||
| 2024-04 | $293,995 $26,484 transfers in (est.) | $0 | $0 | $0 | $293,995 | page | ||
| 2024-05 | $1,190,799 $866,080 transfers in (est.) | $2,399,439 | $0 | $2,399,439 | debt service $2,399,439 (high) | −$1,208,640 | page | |
| 2024-06 | $4,562 | $1,450 | $1,450 | $0 | $3,112 | page |
316 GO Bonds: $51,708 not on vendor bills
Kept in fund balances $51,708 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $824 | $0 | $0 | $0 | $824 | page | ||
| 2023-08 | $732 | $0 | $0 | $0 | $732 | page | ||
| 2023-09 | $685 | $0 | $0 | $0 | $685 | page | ||
| 2023-10 | $756 | $0 | $0 | $0 | $756 | page | ||
| 2023-11 | $709 | $0 | $0 | $0 | $709 | page | ||
| 2023-12 | $1,110 | $0 | $0 | $0 | $1,110 | page | ||
| 2024-01 | $7,798 | $0 | $0 | $0 | $7,798 | page | ||
| 2024-02 | $6,868 | $0 | $0 | $0 | $6,868 | page | ||
| 2024-03 | $6,882 | $0 | $0 | $0 | $6,882 | page | ||
| 2024-04 | $7,609 | $0 | $0 | $0 | $7,609 | page | ||
| 2024-05 | $7,631 | $0 | $0 | $0 | $7,631 | page | ||
| 2024-06 | $10,105 | $0 | $0 | $0 | $10,105 | page |
337 Kimberlite Extension: $70,535 not on vendor bills
Kept in fund balances $70,535 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-10 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-11 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-01 | $0 | $1,134 | $1,134 | $0 | −$1,134 | page | ||
| 2024-02 | $0 | $6,379 | $6,379 | $0 | −$6,379 | page | ||
| 2024-03 | $0 | $6,145 | $6,145 | $0 | −$6,145 | page | ||
| 2024-04 | $0 | $238 | $238 | $0 | −$238 | page | ||
| 2024-05 | $327,786 | $91,996 | $91,996 | $0 | $235,791 | page | ||
| 2024-06 | $0 | $151,359 | $151,359 | $0 | −$151,359 | page |
344 PW - EQUIPMENT: $421,584 not on vendor bills
Kept in fund balances $421,584 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-10 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-11 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-03 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-04 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-05 | $421,584 | $0 | $0 | $0 | $421,584 | page | ||
| 2024-06 | $0 | $0 | $0 | $0 | $0 | page |
346 FIRE EQUIPMENT: $640,444 not on vendor bills
Kept in fund balances $640,444 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-08 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-10 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-11 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-03 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-04 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2024-05 | $640,444 | $0 | $0 | $0 | $640,444 | page | ||
| 2024-06 | $0 | $0 | $0 | $0 | $0 | page |
600 Water: $509,002 not on vendor bills
Transfers to other funds $113,400 Estimate · Payroll and benefits (estimate) $252,932 Estimate · Unclassified (not on vendor bills) $104,990 Derived · Kept in fund balances $37,679 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $143,436 | $101,041 | $68,281 | $32,760 | payroll benefits $17,546 (estimate); unclassified $15,214 | $45,824 | page | |
| 2023-08 | $123,224 | $101,531 | $86,238 | $15,293 | payroll benefits $15,293 (estimate) | $19,427 | page | |
| 2023-09 | $142,578 | $109,919 | $77,865 | $32,054 | payroll benefits $21,060 (estimate); transfers $10,995 (medium) | $32,658 | page | |
| 2023-10 | $118,117 | $106,938 | $82,786 | $24,153 | payroll benefits $24,153 (estimate) | $11,178 | page | |
| 2023-11 | $140,989 | $103,977 | $79,832 | $24,145 | payroll benefits $24,145 (estimate) | $37,012 | page | |
| 2023-12 | $101,755 | $80,937 | $57,504 | $23,433 | payroll benefits $23,433 (estimate) | $20,818 | page | |
| 2024-01 | $101,837 | $123,405 | $99,107 | $24,297 | payroll benefits $24,297 (estimate) | −$21,568 | page | |
| 2024-02 | $97,401 | $86,130 | $63,397 | $22,733 | payroll benefits $22,733 (estimate) | $11,271 | page | |
| 2024-03 | $105,066 | $205,631 | $85,578 | $120,052 | payroll benefits $20,961 (estimate); transfers $99,092 (medium) | −$100,565 | page | |
| 2024-04 | $86,189 | $82,891 | $60,538 | $22,353 | payroll benefits $22,353 (estimate) | $3,298 | page | |
| 2024-05 | $155,146 | $191,822 | $84,856 | $106,965 | payroll benefits $13,876 (estimate); transfers $3,314 (medium); unclassified $89,776 | −$36,675 | page | |
| 2024-06 | $96,141 | $79,978 | $56,894 | $23,084 | payroll benefits $23,084 (estimate) | $16,163 | page |
610 Sewer: $856,195 not on vendor bills
Transfers to other funds $474,244 Estimate · Payroll and benefits (estimate) $228,220 Estimate · Kept in fund balances $153,730 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $126,671 | $118,564 | $91,476 | $27,087 | payroll benefits $17,545 (estimate); transfers $9,543 (medium) | $11,536 | page | |
| 2023-08 | $119,996 | $48,426 | $38,772 | $9,654 | payroll benefits $9,654 (estimate) | $69,305 | page | |
| 2023-09 | $111,066 | $50,468 | $23,281 | $27,187 | payroll benefits $27,187 (estimate) | $60,599 | page | |
| 2023-10 | $120,119 | $37,070 | $18,343 | $18,727 | payroll benefits $18,727 (estimate) | $83,049 | page | |
| 2023-11 | $112,233 | $278,854 | $46,994 | $231,859 | payroll benefits $21,025 (estimate); transfers $210,835 (medium) | −$166,621 | page | |
| 2023-12 | $104,527 | $39,956 | $17,639 | $22,317 | payroll benefits $22,317 (estimate) | $64,571 | page | |
| 2024-01 | $102,742 | $136,973 | $32,139 | $104,834 | payroll benefits $20,910 (estimate); transfers $83,924 (medium) | −$34,231 | page | |
| 2024-02 | $111,312 | $33,545 | $14,968 | $18,578 | payroll benefits $18,578 (estimate) | $77,766 | page | |
| 2024-03 | $105,112 | $68,926 | $40,681 | $28,245 | payroll benefits $20,960 (estimate); transfers $7,286 (medium) | $36,186 | page | |
| 2024-04 | $99,984 | $81,189 | $62,611 | $18,578 | payroll benefits $18,578 (estimate) | $18,795 | page | |
| 2024-05 | $106,836 | $247,935 | $71,402 | $176,532 | payroll benefits $13,874 (estimate); transfers $162,658 (medium) | −$141,099 | page | |
| 2024-06 | $108,023 | $32,986 | $14,119 | $18,867 | payroll benefits $18,867 (estimate) | $75,037 | page |
670 Recycling/Garbage: $14,816 not on vendor bills
Kept in fund balances $14,816 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $38,217 | $37,222 | $37,222 | $0 | $995 | page | ||
| 2023-08 | $38,786 | $37,222 | $37,222 | $0 | $1,564 | page | ||
| 2023-09 | $39,007 | $0 | $0 | $0 | $39,007 | page | ||
| 2023-10 | $38,957 | $76,768 | $76,768 | $0 | −$37,812 | page | ||
| 2023-11 | $40,281 | $38,313 | $38,313 | $0 | $1,968 | page | ||
| 2023-12 | $40,089 | $38,596 | $38,596 | $0 | $1,493 | page | ||
| 2024-01 | $38,974 | $39,042 | $39,042 | $0 | −$68 | page | ||
| 2024-02 | $41,997 | $39,218 | $39,218 | $0 | $2,779 | page | ||
| 2024-03 | $40,711 | $39,300 | $39,300 | $0 | $1,411 | page | ||
| 2024-04 | $40,473 | $39,654 | $39,654 | $0 | $819 | page | ||
| 2024-05 | $41,692 | $39,902 | $39,902 | $0 | $1,790 | page | ||
| 2024-06 | $41,023 | $40,152 | $40,152 | $0 | $870 | page |
740 Storm Water: $45,346 not on vendor bills
Kept in fund balances $45,346 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2023-07 | $8,896 | $566 | $566 | $0 | $8,330 | page | ||
| 2023-08 | $9,184 | $0 | $0 | $0 | $9,184 | page | ||
| 2023-09 | $8,744 | $49,080 | $49,080 | $0 | −$40,336 | page | ||
| 2023-10 | $8,904 | $14,000 | $14,000 | $0 | −$5,096 | page | ||
| 2023-11 | $9,184 | $3,000 | $3,000 | $0 | $6,184 | page | ||
| 2023-12 | $9,425 | $0 | $0 | $0 | $9,425 | page | ||
| 2024-01 | $9,501 | $0 | $0 | $0 | $9,501 | page | ||
| 2024-02 | $9,412 | $0 | $0 | $0 | $9,412 | page | ||
| 2024-03 | $9,580 | $0 | $0 | $0 | $9,580 | page | ||
| 2024-04 | $9,656 | $0 | $0 | $0 | $9,656 | page | ||
| 2024-05 | $10,173 | $0 | $0 | $0 | $10,173 | page | ||
| 2024-06 | $9,333 | $0 | $0 | $0 | $9,333 | page |
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.
| Part | Amount | Basis |
|---|---|---|
| Debt service (paying agent) | $3,144,089 | Derived high confidence |
| Transfers to other funds | $2,631,589 | Estimate medium confidence |
| Payroll and benefits (estimate) | $1,642,087 | Estimate medium confidence |
| TIF developer rebates | $52,911 | Estimate medium confidence |
| Unclassified (not on vendor bills) | $1,034,593 | Derived |
| Unspent borrowing (still in the fund) (not spent) | $2,281,015 | Derived high confidence |
| Kept in fund balances (not spent) | $2,182,630 | Derived medium confidence |
| Total not on vendor bills | $12,968,915 | Derived |
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
Data last updated October 28, 2026. Built from the archive's documents; see how the data is built.