Tiffin Civic Chronicletiffin.cc

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: 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 $4,102,774 $3,885,994$2,546,862$1,339,132 $441,902$897,230$216,780 $216,777
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
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
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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

ReportRevenueBorrowingTreasurer's expensesVendor paymentsDifferenceClassified asChange in balanceSource
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

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.
PartAmountShareBasisHow it is found
Debt service (paying agent) $3,977,42520.6% 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 $3,363,51117.4% 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) $1,895,7059.8% 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 $774,8534.0% 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) $59,4130.3% 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) $6,969,99236.0% 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) $2,302,67411.9% Derived medium confidence Revenue the fund did not spend in the period: its balance went up.
Total not on vendor bills$19,343,573100%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.