Cash-flow reconciliation, FY2023 (July 2022 – June 2023)
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.
$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
| 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 | $1,925,137 | $1,726,970 | $771,710 | $955,260 | $98,610 | $363,377 | $493,272 | $198,168 | $198,166 | ||||||
| 110 Road Use Tax | $426,841 | $325,644 | $149,053 | $176,590 | $101,314 | $75,276 | $101,197 | $101,196 | |||||||
| 112 Employee Benefit | $131,487 | $158,589 | $38,197 | $120,392 | $86,139 | $34,252 | $27,101 | −$27,101 | |||||||
| 119 Emergency Fund | $32,089 | $44,574 | $0 | $44,574 | $29,571 | $15,002 | $12,485 | −$12,485 | |||||||
| 125 TIF | $969,686 | $166,426 | $0 | $166,426 | $78,426 | $88,000 | $803,260 | $803,260 | |||||||
| 310 Trail Project | $64,481 | $50,893 | $5,312 | $45,581 | $45,581 | $13,588 | $0 | ||||||||
| 321 Original Town Urbanization | $11,096 | $194,261 | $103,671 | $90,591 | $90,591 | $183,166 | −$183,166 | ||||||||
| 329 Deerview/HWY6 | $0 | $895 | $395 | $500 | $500 | $895 | −$895 | ||||||||
| 335 Forevergreen Rd Pjt | $0 | $14,344 | $7,234 | $7,110 | $7,110 | $14,344 | −$14,344 | ||||||||
| 336 Public Works Building | $49 | $677,690 | $228,226 | $449,464 | $449,464 | $677,641 | −$677,641 | ||||||||
| 344 PW - EQUIPMENT | $0 | $61,108 | $0 | $61,108 | $61,108 | $61,108 | −$61,108 | ||||||||
| 600 Water | $866,357 | $693,019 | $370,102 | $322,917 | $22,440 | $125,482 | $174,995 | $173,338 | $173,337 | ||||||
| 607 Second Well | $0 | $686,483 | $683,030 | $3,454 | $3,454 | $686,483 | −$686,483 | ||||||||
| 610 Sewer | $835,540 | $688,692 | $193,099 | $495,593 | $24,053 | $113,015 | $358,525 | $146,848 | $146,847 | ||||||
| 617 Sanitary Sewer Infrastructure Improvement | $0 | $96,334 | $30,694 | $65,640 | $65,640 | $96,334 | −$96,334 | ||||||||
| 670 Recycling/Garbage | $298,048 | $290,403 | $217,232 | $73,170 | $73,170 | $7,645 | $7,645 | ||||||||
| 740 Storm Water | $68,415 | $5,615 | $4,226 | $1,389 | $1,389 | $62,800 | $62,800 | ||||||||
| 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
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 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 |
110 Road Use Tax: $277,787 not on vendor bills
Payroll and benefits (estimate) $101,314 Estimate · Unclassified (not on vendor bills) $75,276 Derived · Kept in fund balances $101,197 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $70,761 | $42,438 | $9,511 | $32,926 | payroll benefits $17,355 (estimate); unclassified $14,912 | $28,323 | page | |
| 2022-12 | $52,904 | $49,539 | $0 | $49,539 | unclassified $48,547 no payables list for this month in the archive | $3,365 | page | |
| 2023-01 | $44,687 | $48,009 | $25,325 | $22,684 | payroll benefits $17,355 (estimate); unclassified $4,875 | −$3,322 | page | |
| 2023-02 | $51,643 | $18,106 | $21,715 | −$3,610 | $33,538 | page | ||
| 2023-03 | $30,519 | $43,766 | $18,973 | $24,793 | payroll benefits $17,355 (estimate); unclassified $6,942 | −$13,248 | page | |
| 2023-04 | $50,544 | $40,371 | $23,639 | $16,732 | payroll benefits $16,397 (estimate) | $10,173 | page | |
| 2023-05 | $56,004 | $36,473 | $19,099 | $17,374 | payroll benefits $17,026 (estimate) | $19,531 | page | |
| 2023-06 | $69,778 | $46,942 | $30,790 | $16,151 | payroll benefits $15,828 (estimate) | $22,836 | page |
112 Employee Benefit: $120,392 not on vendor bills, $27,101 from its balance
Payroll and benefits (estimate) $86,139 Estimate · Unclassified (not on vendor bills) $34,252 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $18,396 | $16,840 | $0 | $16,840 | payroll benefits $16,840 (estimate) | $1,556 | page | |
| 2022-12 | $632 | $12,644 | $0 | $12,644 | unclassified $12,644 no payables list for this month in the archive | −$12,011 | page | |
| 2023-01 | $5,299 | $16,172 | $6,543 | $9,629 | payroll benefits $9,629 (estimate) | −$10,874 | page | |
| 2023-02 | $331 | $39,569 | $8,084 | $31,485 | payroll benefits $9,877 (estimate); unclassified $21,609 | −$39,238 | page | |
| 2023-03 | $12,127 | $22,245 | $7,462 | $14,783 | payroll benefits $14,783 (estimate) | −$10,118 | page | |
| 2023-04 | $83,997 | $20,846 | $7,748 | $13,098 | payroll benefits $13,098 (estimate) | $63,150 | page | |
| 2023-05 | $7,292 | $18,837 | $7,929 | $10,908 | payroll benefits $10,908 (estimate) | −$11,545 | page | |
| 2023-06 | $3,414 | $11,435 | $431 | $11,004 | payroll benefits $11,004 (estimate) | −$8,022 | 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
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 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 |
125 TIF: $969,686 not on vendor bills
TIF developer rebates $78,426 Estimate · Unclassified (not on vendor bills) $88,000 Derived · Kept in fund balances $803,260 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $145,920 | $0 | $0 | $0 | $145,920 | page | ||
| 2022-12 | $5,766 | $81,678 | $0 | $81,678 | unclassified $81,678 no payables list for this month in the archive | −$75,912 | page | |
| 2023-01 | $42,468 | $0 | $0 | $0 | $42,468 | page | ||
| 2023-02 | $16,685 | $0 | $0 | $0 | $16,685 | page | ||
| 2023-03 | $82,688 | $0 | $0 | $0 | $82,688 | page | ||
| 2023-04 | $594,641 | $0 | $0 | $0 | $594,641 | page | ||
| 2023-05 | $60,225 | $0 | $0 | $0 | $60,225 | page | ||
| 2023-06 | $21,294 | $84,748 | $0 | $84,748 | rebates $78,426 (medium); unclassified $6,322 | −$63,454 | page |
310 Trail Project: $59,169 not on vendor bills
Unclassified (not on vendor bills) $45,581 Derived · Kept in fund balances $13,588 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $58,194 | $45,869 | $3,111 | $42,758 | unclassified $42,758 | $0 | page | |
| 2022-12 | $0 | $2,822 | $0 | $2,822 | unclassified $2,822 no payables list for this month in the archive | $0 | page | |
| 2023-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-03 | $6,287 | $2,201 | $2,201 | $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 |
321 Original Town Urbanization: $90,591 not on vendor bills, $183,166 from its balance
Unclassified (not on vendor bills) $90,591 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $11,096 | $46,496 | $0 | $46,496 | unclassified $46,496 | −$35,400 | page | |
| 2022-12 | $0 | $44,095 | $0 | $44,095 | unclassified $44,095 no payables list for this month in the archive | −$44,095 | page | |
| 2023-01 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-03 | $0 | $2,325 | $2,325 | $0 | −$2,325 | page | ||
| 2023-04 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-05 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-06 | $0 | $101,346 | $101,346 | $0 | −$101,346 | page |
329 Deerview/HWY6: $500 not on vendor bills, $895 from its balance
Unclassified (not on vendor bills) $500 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2022-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-01 | $0 | $795 | $295 | $500 | unclassified $500 | −$795 | page | |
| 2023-02 | $0 | $0 | $0 | $0 | $0 | 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 | $100 | $100 | $0 | −$100 | page |
335 Forevergreen Rd Pjt: $7,110 not on vendor bills, $14,344 from its balance
Unclassified (not on vendor bills) $7,110 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $0 | $4,790 | $0 | $4,790 | unclassified $4,790 | −$4,790 | page | |
| 2022-12 | $0 | $2,320 | $0 | $2,320 | unclassified $2,320 no payables list for this month in the archive | −$2,320 | page | |
| 2023-01 | $0 | $6,790 | $6,790 | $0 | −$6,790 | page | ||
| 2023-02 | $0 | $234 | $234 | $0 | −$234 | page | ||
| 2023-03 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-04 | $0 | $210 | $210 | $0 | −$210 | page | ||
| 2023-05 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-06 | $0 | $0 | $0 | $0 | $0 | page |
336 Public Works Building: $449,464 not on vendor bills, $677,641 from its balance
Unclassified (not on vendor bills) $449,464 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $0 | $224,729 | $0 | $224,729 | unclassified $224,729 | −$224,729 | page | |
| 2022-12 | $0 | $224,735 | $0 | $224,735 | unclassified $224,735 no payables list for this month in the archive | −$224,735 | page | |
| 2023-01 | $0 | $152,214 | $152,214 | $0 | −$152,214 | page | ||
| 2023-02 | $0 | $51,634 | $51,634 | $0 | −$51,634 | page | ||
| 2023-03 | $49 | $19,740 | $19,740 | $0 | −$19,691 | page | ||
| 2023-04 | $0 | $4,638 | $4,638 | $0 | −$4,638 | page | ||
| 2023-05 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-06 | $0 | $0 | $0 | $0 | $0 | page |
344 PW - EQUIPMENT: $61,108 not on vendor bills, $61,108 from its balance
Unclassified (not on vendor bills) $61,108 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | −$61,108 | $0 | $0 | $0 | −$61,108 | page | ||
| 2022-12 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-01 | $61,108 | $61,108 | $0 | $61,108 | unclassified $61,108 | $0 | page | |
| 2023-02 | $0 | $0 | $0 | $0 | $0 | 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 |
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
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 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 |
607 Second Well: $3,454 not on vendor bills, $686,483 from its balance
Unclassified (not on vendor bills) $3,454 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $0 | $2,152 | $1,346 | $806 | unclassified $806 | −$2,152 | page | |
| 2022-12 | $0 | $1,300 | $0 | $1,300 | unclassified $1,300 no payables list for this month in the archive | −$1,300 | page | |
| 2023-01 | $0 | $1,347 | $0 | $1,347 | unclassified $1,347 | −$1,347 | page | |
| 2023-02 | $0 | $212,368 | $212,368 | $0 | −$212,368 | page | ||
| 2023-03 | $0 | $137,827 | $137,827 | $0 | −$137,827 | page | ||
| 2023-04 | $0 | $274,175 | $274,175 | $0 | −$274,175 | page | ||
| 2023-05 | $0 | $3,055 | $3,055 | $0 | −$3,055 | page | ||
| 2023-06 | $0 | $54,259 | $54,259 | $0 | −$54,259 | 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
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 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 |
617 Sanitary Sewer Infrastructure Improvement: $65,640 not on vendor bills, $96,334 from its balance
Unclassified (not on vendor bills) $65,640 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $0 | $200 | $200 | $0 | −$200 | page | ||
| 2022-12 | $0 | $25,640 | $0 | $25,640 | unclassified $25,640 no payables list for this month in the archive | −$25,640 | page | |
| 2023-01 | $0 | $40,000 | $0 | $40,000 | unclassified $40,000 | −$40,000 | page | |
| 2023-02 | $0 | $0 | $0 | $0 | $0 | page | ||
| 2023-03 | $0 | $30,494 | $30,494 | $0 | −$30,494 | 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 |
670 Recycling/Garbage: $80,816 not on vendor bills
Unclassified (not on vendor bills) $73,170 Derived · Kept in fund balances $7,645 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $35,955 | $35,925 | $35,925 | $0 | $30 | page | ||
| 2022-12 | $36,814 | $36,538 | $0 | $36,538 | unclassified $36,538 no payables list for this month in the archive | $276 | page | |
| 2023-01 | $36,781 | $36,658 | $25 | $36,632 | unclassified $36,632 | $124 | page | |
| 2023-02 | $37,965 | $35,988 | $35,988 | $0 | $1,978 | page | ||
| 2023-03 | $38,138 | $36,060 | $36,060 | $0 | $2,078 | page | ||
| 2023-04 | $36,931 | $36,120 | $36,120 | $0 | $812 | page | ||
| 2023-05 | $37,459 | $36,282 | $36,282 | $0 | $1,177 | page | ||
| 2023-06 | $38,004 | $36,833 | $36,833 | $0 | $1,172 | page |
740 Storm Water: $64,189 not on vendor bills
Unclassified (not on vendor bills) $1,389 Derived · Kept in fund balances $62,800 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2022-09 | $7,820 | $595 | $595 | $0 | $7,226 | page | ||
| 2022-12 | $8,440 | $1,389 | $0 | $1,389 | unclassified $1,389 no payables list for this month in the archive | $7,051 | page | |
| 2023-01 | $8,417 | $0 | $0 | $0 | $8,417 | page | ||
| 2023-02 | $8,816 | $0 | $0 | $0 | $8,816 | page | ||
| 2023-03 | $8,753 | $0 | $0 | $0 | $8,753 | page | ||
| 2023-04 | $8,519 | $781 | $781 | $0 | $7,738 | page | ||
| 2023-05 | $8,771 | $0 | $0 | $0 | $8,771 | page | ||
| 2023-06 | $8,878 | $2,850 | $2,850 | $0 | $6,028 | 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.
| Part | Amount | Basis |
|---|---|---|
| Debt service (paying agent) | $2,440,396 | Derived high confidence |
| Transfers to other funds | $263,361 | Estimate low confidence |
| Payroll and benefits (estimate) | $789,327 | Estimate medium confidence |
| TIF developer rebates | $78,426 | Estimate medium confidence |
| Unclassified (not on vendor bills) | $2,037,329 | Derived |
| Kept in fund balances (not spent) | $1,601,736 | Derived medium confidence |
| Total not on vendor bills | $7,210,575 | 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)": $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.