Tiffin Civic Chronicletiffin.cc

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: 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 $1,925,137 $1,726,970$771,710$955,260 $98,610$363,377$493,272$198,168 $198,166
119 Emergency Fund $32,089 $44,574$0$44,574 $29,571$15,002$12,485 −$12,485
301 DEVELOPER - ESCROW $108,368 $285,582$196,896$88,686 $88,686$177,214 −$177,214
600 Water $866,357 $693,019$370,102$322,917 $22,440$125,482$174,995$173,338 $173,337
610 Sewer $835,540 $688,692$193,099$495,593 $24,053$113,015$358,525$146,848 $146,847
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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

119 Emergency Fund: $44,574 not on vendor bills, $12,485 from its balance

Transfers to other funds $29,571 Derived · Unclassified (not on vendor bills) $15,002 Derived

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2022-09$2,434 $0$0$0 $2,434 page
2022-12$15,086 $15,002$0$15,002 unclassified $15,002 no payables list for this month in the archive $84 page
2023-01$556 $0$0$0 $556 page
2023-02$44 $0$0$0 $44 page
2023-03$1,604 $0$0$0 $1,604 page
2023-04$11,112 $0$0$0 $11,112 page
2023-05$801 $0$0$0 $801 page
2023-06$452 $29,571$0$29,571 transfers $29,571 (high) = worksheet 119-910-6910 −$29,120 page

Fund page

301 DEVELOPER - ESCROW: $88,686 not on vendor bills, $177,214 from its balance

Transfers to other funds $88,686 Estimate

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
2022-09$0 $110,686$22,000$88,686 transfers $88,686 (low) −$110,686 page
2022-12$0 $0$0$0 $0 page
2023-01$108,368 $0$0$0 $108,368 page
2023-02$0 $174,896$174,896$0 −$174,896 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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

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.
PartAmountShareBasisHow it is found
Debt service (paying agent) $2,440,39633.8% 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 $263,3613.6% 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) $789,32710.9% 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 $78,4261.1% 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) $2,037,32928.2% 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) $1,601,73622.2% Derived medium confidence Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills$7,210,575100%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.