Tiffin Civic Chronicletiffin.cc

Cash-flow reconciliation, FY2022 (July 2021 – June 2022)

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
$13,783,043revenue As printed, 10 of 12 months; ≈ $2,056,210 of it transfers between funds Estimate
$478,714borrowing Derived
$11,331,127Treasurer's expenses As printed
$4,849,177vendor payments, same months Derived
$6,481,950spent without a vendor bill Derived
$5,891,948kept in the funds (incl. unspent borrowing) Derived

Months without a Treasurer's report are left out of both sides: 2022-03, 2022-06 ($1,073,601 of vendor payments).

By fund

Per fund, FY2022. 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: Transfers to other funds (show every fund); the total row is every fund's.
FundRevenueof which transfers inBorrowingTreasurer's expensesVendor paymentsSpent without a vendor bill Debt service (paying agent)Transfers to other fundsPayroll and benefits (estimate)TIF developer rebatesUnclassified (not on vendor bills)Unspent borrowing (still in the fund)Kept in fund balancesFrom balanceChange in balance (printed)
001 General Fund $2,643,800 $1,970,624$897,539$1,073,085 $454,087$482,665$136,333$673,175 $674,837
125 TIF $1,502,454 $1,037,934$0$1,037,934 $925,204$70,057$42,674$464,519 $464,519
336 Public Works Building $1,600,000 $375,707$241,301$134,406 $134,406$1,224,293 $1,224,293
600 Water $1,058,604 $796,451$534,319$262,131 $25,168$169,654$21,812$45,497$262,153 $262,153
610 Sewer $967,097 $1,461,946$201,654$1,260,291 $586,365$159,062$514,864$494,849 −$494,449
Total (ties to the chart)$13,783,043$2,056,210$478,714$11,331,127$4,849,177$6,481,950 $2,448,059$2,125,231$1,007,787$228,202$672,672$398,682$5,493,266$2,961,319$3,092,856

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: $1,746,261 not on vendor bills

Transfers to other funds $454,087 Estimate · Payroll and benefits (estimate) $482,665 Estimate · TIF developer rebates $136,333 Estimate · Kept in fund balances $673,175 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2021-07..2021-10$1,120,515 $594,210$383,323$210,886 payroll benefits $210,886 (estimate) $526,306 page
2021-11$430,953 $239,844$72,383$167,461 payroll benefits $45,296 (estimate); rebates $122,165 (medium) $191,109 page
2021-12$39,120 $149,427$88,363$61,065 payroll benefits $45,296 (estimate); transfers $15,768 (medium) −$110,308 page
2022-01$67,699 $464,010$118,449$345,561 payroll benefits $45,296 (estimate); transfers $300,265 (medium) −$396,312 page
2022-02$46,625 $124,116$64,651$59,465 payroll benefits $45,296 (estimate); rebates $14,168 (medium) −$77,491 page
2022-04$807,044 $219,965$49,076$170,889 payroll benefits $45,296 (estimate); transfers $125,592 (medium) $588,743 page
2022-05$131,843 $179,052$121,294$57,759 payroll benefits $45,296 (estimate); transfers $12,462 (medium) −$47,209 page

Fund page

125 TIF: $1,502,454 not on vendor bills

Transfers to other funds $925,204 Estimate · TIF developer rebates $70,057 Estimate · Unclassified (not on vendor bills) $42,674 Derived · Kept in fund balances $464,519 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2021-07..2021-10$753,079 $0$0$0 $753,079 page
2021-11$49,001 $0$0$0 $49,001 page
2021-12$27,482 $69,000$0$69,000 rebates $69,000 (medium) −$41,518 page
2022-01$28,688 $902,254$0$902,254 transfers $902,254 (medium) −$873,566 page
2022-02$3,314 $43,731$0$43,731 rebates $1,057 (medium); unclassified $42,674 −$40,417 page
2022-04$565,347 $11,450$0$11,450 transfers $11,450 (medium) $553,897 page
2022-05$75,544 $11,500$0$11,500 transfers $11,500 (medium) $64,044 page

Fund page

336 Public Works Building: $1,358,699 not on vendor bills

Transfers to other funds $134,406 Estimate · Kept in fund balances $1,224,293 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2021-07..2021-10$0 $0$0$0 $0 page
2021-11$0 $28,510$28,510$0 −$28,510 page
2021-12$0 $19,730$19,730$0 −$19,730 page
2022-01$0 $13,425$13,425$0 −$13,425 page
2022-02$0 $11,944$11,944$0 −$11,944 page
2022-04$0 $136,219$1,812$134,406 transfers $134,406 (low) −$136,219 page
2022-05$1,600,000 $165,879$165,879$0 $1,434,121 page

Fund page

600 Water: $524,284 not on vendor bills

Transfers to other funds $25,168 Estimate · Payroll and benefits (estimate) $169,654 Estimate · TIF developer rebates $21,812 Estimate · Unclassified (not on vendor bills) $45,497 Derived · Kept in fund balances $262,153 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2021-07..2021-10$432,671 $425,812$340,665$85,147 payroll benefits $63,335 (estimate); rebates $21,812 (medium) $6,858 page
2021-11$79,896 $50,215$32,074$18,141 payroll benefits $18,141 (estimate) $29,680 page
2021-12$203,422 $62,576$44,365$18,211 payroll benefits $18,211 (estimate) $140,846 page
2022-01$90,345 $78,958$26,313$52,645 payroll benefits $15,856 (estimate); transfers $25,168 (medium); unclassified $11,620 $11,387 page
2022-02$71,942 $48,995$30,940$18,055 payroll benefits $18,055 (estimate) $22,947 page
2022-04$91,130 $67,343$14,706$52,637 payroll benefits $18,760 (estimate); unclassified $33,877 $23,788 page
2022-05$89,198 $62,551$45,256$17,295 payroll benefits $17,295 (estimate) $26,646 page

Fund page

610 Sewer: $1,260,291 not on vendor bills, $494,849 from its balance

Transfers to other funds $586,365 Estimate · Payroll and benefits (estimate) $159,062 Estimate · Unclassified (not on vendor bills) $514,864 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2021-07..2021-10$381,824 $162,015$95,389$66,626 payroll benefits $66,626 (estimate) $219,809 page
2021-11$128,350 $24,812$10,589$14,223 payroll benefits $14,223 (estimate) $103,539 page
2021-12$106,902 $30,798$16,188$14,610 payroll benefits $14,610 (estimate) $76,104 page
2022-01$94,879 $1,095,125$8,811$1,086,315 payroll benefits $16,055 (estimate); transfers $586,365 (medium); unclassified $483,895 −$1,000,246 page
2022-02$74,802 $36,019$21,612$14,408 payroll benefits $14,408 (estimate) $39,182 page
2022-04$90,988 $84,419$34,492$49,927 payroll benefits $18,958 (estimate); unclassified $30,969 $6,569 page
2022-05$89,351 $28,757$14,574$14,183 payroll benefits $14,183 (estimate) $60,595 page

Fund page

What "not on vendor bills" means

Of $12,373,898 not on vendor bills in FY2022 (July 2021 – June 2022), $6,481,950 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $5,891,948 was not spent: it stayed in the funds, mostly as borrowing not yet used.

The band, part by part, FY2022 (July 2021 – June 2022). The parts add up exactly to $12,373,898.
PartAmountShareBasisHow it is found
Debt service (paying agent) $2,448,05919.8% 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.
Sources: Treasurer's report 2021-11, fund 200; Treasurer's report 2022-05, fund 200; Treasurer's report 2021-12, fund 601; Treasurer's report 2022-01, fund 611
Transfers to other funds $2,125,23117.2% 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. the rest is placed by month and fund (see the reconciliation table).
Sources: Treasurer's report 2021-12, fund 001; Treasurer's report 2022-01, fund 001; Treasurer's report 2022-04, fund 001; Treasurer's report 2022-05, fund 001; Treasurer's report 2022-04, fund 336; Treasurer's report 2022-01, fund 600 and 6 more pages (reconciliation table)
Payroll and benefits (estimate) $1,007,7878.1% 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 2021-07..2021-10, fund 001; Treasurer's report 2021-11, fund 001; Treasurer's report 2021-12, fund 001; Treasurer's report 2022-01, fund 001; Treasurer's report 2022-02, fund 001; Treasurer's report 2022-04, fund 001 and 6 more pages (reconciliation table)
TIF developer rebates $228,2021.8% 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 2021-11, fund 001; Treasurer's report 2022-02, fund 001; Treasurer's report 2021-12, fund 125; Treasurer's report 2021-07..2021-10, fund 600; budget worksheet, fund 001 FY2021 (activity $0); budget worksheet, fund 125 FY2021 (draft budget $144,219) and 4 more pages (reconciliation table)
Unclassified (not on vendor bills) $672,6725.4% 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 2022-04, fund 110; Treasurer's report 2022-02, fund 125; Treasurer's report 2022-04, fund 335; Treasurer's report 2022-01, fund 600; Treasurer's report 2021-11, fund 670
Unspent borrowing (still in the fund) (not spent) $398,6823.2% 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) $5,493,26644.4% Derived medium confidence Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills$12,373,898100%Derived$6,481,950 spent without a vendor bill + $5,891,948 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)": $2,056,210 of the $2,125,231 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 $69,021 is not identified, so it is still inside the revenue total (counted twice). Estimate
  • Months left out of both sides (no Treasurer's report): 2022-03, 2022-06; $1,073,601 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.