Cash-flow reconciliation, FY2026 (July 2025 – June 2026)

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

$17,846,373revenue As printed, 10 of 12 months; ≈ $2,653,582 of it transfers between funds Estimate

$18,477,302borrowing Derived

$31,050,997Treasurer's expenses As printed

$20,980,110vendor payments, same months Derived

$10,070,907spent without a vendor bill Derived

$9,272,666kept in the funds (incl. unspent borrowing) Derived

Months without a Treasurer's report are left out of both sides: 2025-07, 2025-08 ($4,793,529 of vendor payments).

By fund

Per fund, FY2026. 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)	Unspent borrowing (still in the fund)	Kept in fund balances	From balance	Change in balance (printed)
001 General Fund	$4,102,774			$3,885,994	$2,546,862	$1,339,132		$441,902	$897,230				$216,780		$216,777
110 Road Use Tax	$1,040,811			$613,222	$343,181	$270,041			$238,029		$32,012		$427,589		$427,589
112 Employee Benefit	$483,997			$289,140	$98,362	$190,778			$163,377		$27,401		$194,857		$194,857
121 Local Option Sales Tax	$891,365			$516,667	$0	$516,667		$516,667					$374,698		$374,698
125 TIF	$2,836,059			$2,641,365	$0	$2,641,365		$1,866,512		$774,853			$194,694		$194,694
200 Debt Service	$3,551,473	$2,216,368		$3,438,710	$5,000	$3,433,710	$3,433,710						$112,763		$112,763
316 GO Bonds	$126,200			$0	$0								$126,200		$126,200
600 Water	$1,506,638			$984,433	$638,917	$345,516		$17,350	$328,166				$522,205		$522,204
610 Sewer	$1,298,732			$1,276,547	$486,564	$789,983		$521,080	$268,903				$22,186		$22,185
670 Recycling/Garbage	$462,188			$440,550	$440,550								$21,638		$21,638
740 Storm Water	$111,704			$22,640	$22,640								$89,064		$89,064
Total (ties to the chart)	$17,846,373	$2,653,582	$18,477,302	$31,050,997	$20,980,110	$10,070,907	$3,977,425	$3,363,511	$1,895,705	$774,853	$59,413	$6,969,992	$2,302,674	$4,000,008	−$1,167,451

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: $1,555,912 not on vendor bills

Transfers to other funds $441,902 Estimate · Payroll and benefits (estimate) $897,230 Estimate · Kept in fund balances $216,780 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$271,921	$275,455	$197,078	$78,378	payroll benefits $78,378 (estimate)	−$3,534	page
2025-10	$1,441,860	$334,204	$231,572	$102,632	payroll benefits $102,632 (estimate)	$1,107,655	page
2025-11	$211,222	$219,124	$143,179	$75,945	payroll benefits $75,945 (estimate)	−$7,902	page
2025-12	$156,643	$419,570	$336,591	$82,979	payroll benefits $82,979 (estimate)	−$262,928	page
2026-01	$150,943	$554,413	$171,936	$382,476	payroll benefits $99,677 (estimate); transfers $282,800 (medium)	−$403,470	page
2026-02	$58,028	$244,252	$166,092	$78,160	payroll benefits $78,160 (estimate)	−$186,224	page
2026-03	$173,419	$435,466	$359,473	$75,993	payroll benefits $75,993 (estimate)	−$262,048	page
2026-04	$1,263,370	$644,791	$531,037	$113,754	payroll benefits $113,754 (estimate)	$618,579	page
2026-05	$212,780	$444,783	$186,004	$258,779	payroll benefits $99,677 (estimate); transfers $159,102 (medium)	−$232,004	page
2026-06	$162,588	$313,935	$223,900	$90,036	payroll benefits $90,036 (estimate)	−$151,347	page

Fund page

110 Road Use Tax: $697,630 not on vendor bills

Payroll and benefits (estimate) $238,029 Estimate · Unclassified (not on vendor bills) $32,012 Derived · Kept in fund balances $427,589 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$71,823	$51,582	$30,645	$20,936	payroll benefits $20,936 (estimate)	$20,241	page
2025-10	$50,404	$46,629	$26,808	$19,820	payroll benefits $19,820 (estimate)	$3,776	page
2025-11	$55,026	$76,523	$25,691	$50,833	payroll benefits $26,512 (estimate); unclassified $24,320	−$21,497	page
2025-12	$50,069	$103,844	$78,402	$25,443	payroll benefits $25,443 (estimate)	−$53,776	page
2026-01	$296,469	$83,703	$49,498	$34,204	payroll benefits $26,512 (estimate); unclassified $7,692	$212,766	page
2026-02	$40,981	$46,204	$23,281	$22,923	payroll benefits $22,923 (estimate)	−$5,224	page
2026-03	$42,826	$55,984	$32,838	$23,146	payroll benefits $23,146 (estimate)	−$13,157	page
2026-04	$51,876	$56,021	$32,185	$23,836	payroll benefits $23,836 (estimate)	−$4,145	page
2026-05	$275,570	$44,491	$20,657	$23,834	payroll benefits $23,834 (estimate)	$231,079	page
2026-06	$105,767	$48,242	$23,176	$25,066	payroll benefits $25,066 (estimate)	$57,525	page

Fund page

112 Employee Benefit: $385,635 not on vendor bills

Payroll and benefits (estimate) $163,377 Estimate · Unclassified (not on vendor bills) $27,401 Derived · Kept in fund balances $194,857 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$10,685	$16,857	$0	$16,857	payroll benefits $16,857 (estimate)	−$6,171	page
2025-10	$76,894	$43,847	$23,644	$20,203	payroll benefits $8,712 (estimate); unclassified $11,492	$33,046	page
2025-11	$6,197	$27,343	$10,770	$16,573	payroll benefits $16,573 (estimate)	−$21,146	page
2025-12	$3,238	$18,301	$103	$18,198	payroll benefits $18,198 (estimate)	−$15,063	page
2026-01	$175,628	$48,265	$20,786	$27,479	payroll benefits $11,569 (estimate); unclassified $15,909	$127,363	page
2026-02	$446	$16,995	$0	$16,995	payroll benefits $16,995 (estimate)	−$16,549	page
2026-03	$3,441	$38,113	$21,520	$16,594	payroll benefits $16,594 (estimate)	−$34,672	page
2026-04	$74,997	$31,716	$10,547	$21,169	payroll benefits $21,169 (estimate)	$43,281	page
2026-05	$131,663	$28,649	$10,542	$18,107	payroll benefits $18,107 (estimate)	$103,014	page
2026-06	$806	$19,053	$450	$18,604	payroll benefits $18,604 (estimate)	−$18,247	page

Fund page

121 Local Option Sales Tax: $891,365 not on vendor bills

Transfers to other funds $516,667 Estimate · Kept in fund balances $374,698 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$84,670	$0	$0	$0		$84,670	page
2025-10	$89,243	$0	$0	$0		$89,243	page
2025-11	$0	$0	$0	$0		$0	page
2025-12	$154,552	$0	$0	$0		$154,552	page
2026-01	$106,910	$277,083	$0	$277,083	transfers $277,083 (high) = worksheet 121-910-6910	−$170,173	page
2026-02	$55,636	$0	$0	$0		$55,636	page
2026-03	$75,950	$0	$0	$0		$75,950	page
2026-04	$91,291	$0	$0	$0		$91,291	page
2026-05	$103,274	$239,583	$0	$239,583	transfers $239,583 (medium)	−$136,309	page
2026-06	$129,838	$0	$0	$0		$129,838	page

Fund page

125 TIF: $2,836,059 not on vendor bills

Transfers to other funds $1,866,512 Estimate · TIF developer rebates $774,853 Estimate · Kept in fund balances $194,694 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$130,424	$0	$0	$0		$130,424	page
2025-10	$1,372,064	$0	$0	$0		$1,372,064	page
2025-11	$78,222	$0	$0	$0		$78,222	page
2025-12	$71,855	$367,426	$0	$367,426	rebates $367,426 (high) = worksheet 125-520-6421	−$295,571	page
2026-01	$30,758	$1,088,799	$0	$1,088,799	transfers $1,088,799 (high) = worksheet 125-910-6911	−$1,058,041	page
2026-02	$2,050	$0	$0	$0		$2,050	page
2026-03	$33,302	$0	$0	$0		$33,302	page
2026-04	$1,018,803	$0	$0	$0		$1,018,803	page
2026-05	$93,014	$777,713	$0	$777,713	transfers $777,713 (medium)	−$684,699	page
2026-06	$5,567	$407,426	$0	$407,426	rebates $407,426 (medium)	−$401,860	page

Fund page

200 Debt Service: $3,546,473 not on vendor bills

Debt service (paying agent) $3,433,710 Derived · Kept in fund balances $112,763 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$76,966	$1,200	$1,200	$0		$75,766	page
2025-10	$602,494	$0	$0	$0		$602,494	page
2025-11	$44,917	$411,326	$0	$411,326	debt service $411,326 (high)	−$366,409	page
2025-12	$26,952	$550	$550	$0		$26,402	page
2026-01	$1,274,767 $1,274,767 transfers in (est.)	$0	$0	$0		$1,274,767	page
2026-02	$2,834	$0	$0	$0		$2,834	page
2026-03	$23,812	$900	$900	$0		$22,912	page
2026-04	$551,801	$0	$0	$0		$551,801	page
2026-05	$941,601 $941,601 transfers in (est.)	$3,022,984	$600	$3,022,384	debt service $3,022,384 (high)	−$2,081,382	page
2026-06	$5,328	$1,750	$1,750	$0		$3,578	page

Fund page

316 GO Bonds: $126,200 not on vendor bills

Kept in fund balances $126,200 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2025-09	$2,007	$0	$0	$0	$2,007	page
2025-10	$1,948	$0	$0	$0	$1,948	page
2025-11	$0	$0	$0	$0	$0	page
2025-12	$0	$0	$0	$0	$0	page
2026-01	$0	$0	$0	$0	$0	page
2026-02	$17,614	$0	$0	$0	$17,614	page
2026-03	$38,885	$0	$0	$0	$38,885	page
2026-04	$38,994	$0	$0	$0	$38,994	page
2026-05	$0	$0	$0	$0	$0	page
2026-06	$26,753	$0	$0	$0	$26,753	page

Fund page

600 Water: $867,721 not on vendor bills

Transfers to other funds $17,350 Estimate · Payroll and benefits (estimate) $328,166 Estimate · Kept in fund balances $522,205 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$160,771	$111,054	$78,230	$32,824	payroll benefits $32,824 (estimate)	$49,717	page
2025-10	$183,812	$88,262	$54,968	$33,293	payroll benefits $33,293 (estimate)	$95,550	page
2025-11	$158,526	$90,119	$57,196	$32,923	payroll benefits $32,923 (estimate)	$68,408	page
2025-12	$157,066	$63,029	$29,130	$33,900	payroll benefits $33,900 (estimate)	$94,037	page
2026-01	$145,395	$110,607	$65,759	$44,848	payroll benefits $27,498 (estimate); transfers $17,350 (medium)	$34,788	page
2026-02	$125,793	$84,471	$51,971	$32,501	payroll benefits $32,501 (estimate)	$41,321	page
2026-03	$146,321	$144,188	$111,383	$32,806	payroll benefits $32,806 (estimate)	$2,133	page
2026-04	$143,540	$95,986	$63,407	$32,578	payroll benefits $32,578 (estimate)	$47,554	page
2026-05	$132,433	$103,450	$69,249	$34,200	payroll benefits $34,200 (estimate)	$28,984	page
2026-06	$152,981	$93,268	$57,625	$35,643	payroll benefits $35,643 (estimate)	$59,713	page

Fund page

610 Sewer: $812,169 not on vendor bills

Transfers to other funds $521,080 Estimate · Payroll and benefits (estimate) $268,903 Estimate · Kept in fund balances $22,186 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Classified as	Change in balance	Source
2025-09	$128,301	$77,300	$51,589	$25,710	payroll benefits $25,710 (estimate)	$51,001	page
2025-10	$143,498	$54,287	$28,865	$25,422	payroll benefits $25,422 (estimate)	$89,211	page
2025-11	$136,288	$48,059	$22,463	$25,596	payroll benefits $25,596 (estimate)	$88,229	page
2025-12	$130,616	$40,778	$13,844	$26,933	payroll benefits $26,933 (estimate)	$89,838	page
2026-01	$121,553	$418,110	$79,977	$338,133	payroll benefits $27,498 (estimate); transfers $310,635 (medium)	−$296,557	page
2026-02	$124,146	$52,883	$27,049	$25,834	payroll benefits $25,834 (estimate)	$71,262	page
2026-03	$130,193	$128,490	$102,551	$25,940	payroll benefits $25,940 (estimate)	$1,703	page
2026-04	$123,838	$126,720	$100,461	$26,258	payroll benefits $26,258 (estimate)	−$2,882	page
2026-05	$127,308	$279,451	$37,786	$241,665	payroll benefits $31,220 (estimate); transfers $210,445 (medium)	−$152,143	page
2026-06	$132,992	$50,469	$21,978	$28,491	payroll benefits $28,491 (estimate)	$82,523	page

Fund page

670 Recycling/Garbage: $21,638 not on vendor bills

Kept in fund balances $21,638 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2025-09	$44,848	$44,109	$44,109	$0	$739	page
2025-10	$45,638	$44,049	$44,049	$0	$1,589	page
2025-11	$46,135	$44,049	$44,049	$0	$2,086	page
2025-12	$45,714	$44,049	$44,049	$0	$1,665	page
2026-01	$46,622	$44,049	$44,049	$0	$2,573	page
2026-02	$46,120	$44,049	$44,049	$0	$2,071	page
2026-03	$46,023	$44,049	$44,049	$0	$1,974	page
2026-04	$47,057	$44,049	$44,049	$0	$3,008	page
2026-05	$46,941	$44,049	$44,049	$0	$2,892	page
2026-06	$47,090	$44,049	$44,049	$0	$3,041	page

Fund page

740 Storm Water: $89,064 not on vendor bills

Kept in fund balances $89,064 Derived

Report	Revenue	Treasurer's expenses	Vendor payments	Difference	Change in balance	Source
2025-09	$10,783	$0	$0	$0	$10,783	page
2025-10	$11,181	$22,426	$22,426	$0	−$11,245	page
2025-11	$11,232	$0	$0	$0	$11,232	page
2025-12	$11,069	$0	$0	$0	$11,069	page
2026-01	$11,243	$28	$28	$0	$11,215	page
2026-02	$11,033	$0	$0	$0	$11,033	page
2026-03	$10,957	$0	$0	$0	$10,957	page
2026-04	$11,364	$0	$0	$0	$11,364	page
2026-05	$11,482	$0	$0	$0	$11,482	page
2026-06	$11,360	$187	$187	$0	$11,173	page

Fund page

What "not on vendor bills" means

Of $19,343,573 not on vendor bills in FY2026 (July 2025 – June 2026), $10,070,907 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $9,272,666 was not spent: it stayed in the funds, mostly as borrowing not yet used.

The band, part by part, FY2026 (July 2025 – June 2026). The parts add up exactly to $19,343,573.
Part	Amount	Share	Basis	How it is found
Debt service (paying agent)	$3,977,425	20.6%	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 $3,094,588 of principal due in these months (11 payments); the other $882,837 is interest and paying-agent fees. Sources: Treasurer's report 2025-11, fund 200; Treasurer's report 2026-05, fund 200; Treasurer's report 2025-12, fund 611; Treasurer's report 2026-06, fund 611; debt register schedule (go-2017a); debt register schedule (go-2018a) and 3 more pages (reconciliation table)
Transfers to other funds	$3,363,511	17.4%	Estimate medium 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. $1,365,882 matches a worksheet figure to the dollar; the rest is placed by month and fund (see the reconciliation table). Sources: Treasurer's report 2026-01, fund 001; Treasurer's report 2026-05, fund 001; Treasurer's report 2026-01, fund 600; Treasurer's report 2026-05, fund 610; budget worksheet, fund 001 FY2025 (activity $160,290); budget worksheet, fund 121 FY2025 (activity $300,662) and 2 more pages (reconciliation table)
Payroll and benefits (estimate)	$1,895,705	9.8%	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. 10 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 2025-09, fund 001; Treasurer's report 2025-10, fund 001; Treasurer's report 2025-11, fund 001; Treasurer's report 2025-12, fund 001; Treasurer's report 2026-01, fund 001; Treasurer's report 2026-02, fund 001 and 6 more pages (reconciliation table)
TIF developer rebates	$774,853	4.0%	Estimate medium confidence	Tax-increment rebates paid to developers under development agreements (fund 125, account 6421). $367,426 matches a worksheet figure to the dollar; the rest is placed by month and fund (see the reconciliation table). Sources: Treasurer's report 2025-12, fund 125; Treasurer's report 2026-06, fund 125; budget worksheet, fund 125 FY2025 (activity $462,493)
Unclassified (not on vendor bills)	$59,413	0.3%	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 2025-11, fund 110; Treasurer's report 2026-01, fund 110; Treasurer's report 2025-10, fund 112
Unspent borrowing (still in the fund) (not spent)	$6,969,992	36.0%	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)	$2,302,674	11.9%	Derived medium confidence	Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills	$19,343,573	100%	Derived	$10,070,907 spent without a vendor bill + $9,272,666 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)": $2,653,582 of the $3,363,511 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 $709,929 is not identified, so it is still inside the revenue total (counted twice). Estimate
Months left out of both sides (no Treasurer's report): 2025-07, 2025-08; $4,793,529 of vendor payments in those months is not in the chart.
Fund 340 Recreation Center prints an actual ending balance of 0 in 10 report(s) while its calculated ending balance reaches $11,362,658 (2026-02). 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 27, 2026. Built from the archive's documents; see how the data is built.