Cash-flow reconciliation, FY2027 (July 2026 – June 2027)
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.
$2,554,924revenue As printed, 3 of 12 months; ≈ $5,494 of it transfers between funds Estimate
$4,335,606borrowing Derived
$8,906,587Treasurer's expenses As printed
$8,136,493vendor payments, same months Derived
$770,094spent without a vendor bill Derived
$1,250,969kept in the funds (incl. unspent borrowing) Derived
Months without a Treasurer's report are left out of both sides: 2026-10 ($2,966,058 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 | $508,216 | $1,140,292 | $812,229 | $328,062 | $281,342 | $46,721 | $632,075 | −$631,865 | |||||||
| 110 Road Use Tax | $292,323 | $190,815 | $96,686 | $94,129 | $83,895 | $10,234 | $101,508 | $101,508 | |||||||
| 111 IJOBS | $0 | $0 | $0 | $0 | |||||||||||
| 112 Employee Benefit | $5,222 | $119,333 | $47,079 | $72,255 | $53,055 | $19,200 | $114,111 | −$114,111 | |||||||
| 119 Emergency Fund | $0 | $0 | $0 | $0 | |||||||||||
| 121 Local Option Sales Tax | $292,437 | $0 | $0 | $292,437 | $292,437 | ||||||||||
| 125 TIF | $138,905 | $7,696 | $7,696 | $131,209 | $131,209 | ||||||||||
| 160 Economic Development | $0 | $0 | $0 | $0 | |||||||||||
| 168 ARPA - FEDERAL GRANT | $0 | $0 | $0 | $0 | |||||||||||
| 170 FEMA | $0 | $0 | $0 | $0 | |||||||||||
| 200 Debt Service | $73,622 | $5,494 | $1,200 | $1,200 | $72,422 | $72,422 | |||||||||
| 301 DEVELOPER - ESCROW | $0 | $0 | $0 | $0 | |||||||||||
| 302 CAP Street Projects | $0 | $0 | $0 | $0 | |||||||||||
| 303 Ireland Ave | $0 | $0 | $0 | $0 | |||||||||||
| 304 TIFFIN WEST - DEVELOPER REIMBURSEMENT | $0 | $0 | $0 | $0 | |||||||||||
| 305 Park/Ball Fld Improv Pr | $0 | $0 | $0 | $0 | |||||||||||
| 306 Cap S Ireland Patch/Mil | $0 | $0 | $0 | $0 | |||||||||||
| 307 Park Road Paving | $0 | $691,029 | $691,029 | $691,029 | −$691,029 | ||||||||||
| 308 Landswap/Watershed ZE | $0 | $0 | $0 | $0 | |||||||||||
| 309 US HWY 6 RECONSTRUCTION | $0 | $104,442 | $104,442 | $104,442 | −$104,442 | ||||||||||
| 310 Trail Project | $0 | $0 | $0 | $0 | |||||||||||
| 311 Comprehensive Park Plng | $0 | $0 | $0 | $0 | |||||||||||
| 312 Robert's Ferry Road Project | $0 | $0 | $0 | $0 | |||||||||||
| 313 CIP-Indsl Pk Wtrmain Ex | $0 | $0 | $0 | $0 | |||||||||||
| 314 Water Tower Press Upgrd | $0 | $0 | $0 | $0 | |||||||||||
| 315 Cap City Parks Proj | $0 | $0 | $0 | $0 | |||||||||||
| 316 GO Bonds | $49,414 | $0 | $0 | $49,414 | $49,414 | ||||||||||
| 317 Village Dr Expansion | $0 | $0 | $0 | $0 | |||||||||||
| 318 Solar Project-City Hall | $0 | $0 | $0 | $0 | |||||||||||
| 319 CCA MS/HS Trail Proj | $0 | $0 | $0 | $0 | |||||||||||
| 320 Roundabout Park Rd | $0 | $0 | $0 | $0 | |||||||||||
| 321 Original Town Urbanization | $0 | $0 | $0 | $0 | |||||||||||
| 322 Traffic Lights | $0 | $0 | $0 | $0 | |||||||||||
| 323 Timber Ridge Trail | $0 | $0 | $0 | $0 | |||||||||||
| 324 City Pond Improvmt | $0 | $0 | $0 | $0 | |||||||||||
| 325 Water Main Relocation for IDOT | $0 | $0 | $0 | $0 | |||||||||||
| 326 Town Center Land Purch | $0 | $0 | $0 | $0 | |||||||||||
| 327 State St Reloc/Dry Deten | $0 | $0 | $0 | $0 | |||||||||||
| 328 San Sewer Ovrsz N Hwy6 | $0 | $0 | $0 | $0 | |||||||||||
| 329 Deerview/HWY6 | $0 | $0 | $0 | $0 | |||||||||||
| 330 Tiffin Firetruck | $0 | $0 | $0 | $0 | |||||||||||
| 331 Trunk Sewer Upsize | $0 | $0 | $0 | $0 | |||||||||||
| 332 Wtr Quality Sponsored PJT | $0 | $0 | $0 | $0 | |||||||||||
| 333 Soccer Field Exp | $0 | $0 | $0 | $0 | |||||||||||
| 334 Ballfield Pk Lot | $0 | $0 | $0 | $0 | |||||||||||
| 335 Forevergreen Rd Pjt | $0 | $38,210 | $38,210 | $38,210 | −$38,210 | ||||||||||
| 336 Public Works Building | $0 | $0 | $0 | $0 | |||||||||||
| 337 Kimberlite Extension | $0 | $0 | $0 | $0 | |||||||||||
| 338 Frontage Road City Park | $0 | $0 | $0 | $0 | |||||||||||
| 339 Original Town PH3 | $0 | $235 | $235 | $235 | −$235 | ||||||||||
| 340 Recreation Center | $0 | $1,684,788 | $1,684,788 | $1,684,788 | $0 | ||||||||||
| 341 RFR Park | $0 | $0 | $0 | $0 | |||||||||||
| 342 Railroad Replacement | $0 | $0 | $0 | $0 | |||||||||||
| 343 PERMEABLE PAVERS | $0 | $0 | $0 | $0 | |||||||||||
| 344 PW - EQUIPMENT | $0 | $0 | $0 | $0 | |||||||||||
| 345 JOINT PUBLIC SAFETY BUILDING | $0 | $2,135 | $2,135 | $2,135 | −$2,135 | ||||||||||
| 346 FIRE EQUIPMENT | $0 | $0 | $0 | $0 | |||||||||||
| 347 ROBERTS FERRY RD & VILLAGE DR SIGNAL | $0 | $0 | $0 | $0 | |||||||||||
| 600 Water | $578,016 | $342,648 | $198,741 | $143,906 | $38,769 | $105,137 | $235,368 | $235,368 | |||||||
| 601 Water Sinking | $0 | $0 | $0 | $0 | |||||||||||
| 602 CAP WATER MAIN PROJ | $0 | $0 | $0 | $0 | |||||||||||
| 603 Cap Water Tower Proj | $0 | $0 | $0 | $0 | |||||||||||
| 604 Cap School Water Extens | $0 | $0 | $0 | $0 | |||||||||||
| 605 Cap Water Plant Extens | $0 | $0 | $0 | $0 | |||||||||||
| 606 City Pond Improvement Project | $0 | $0 | $0 | $0 | |||||||||||
| 607 Second Well | $0 | $0 | $0 | $0 | |||||||||||
| 608 WATER TREATMENT PLANT | $0 | $4,335,606 | $4,203,592 | $4,203,592 | $132,014 | $132,014 | |||||||||
| 610 Sewer | $437,838 | $271,816 | $154,217 | $117,599 | $30,316 | $87,283 | $166,022 | $166,022 | |||||||
| 611 Sewer Sinking | $0 | $0 | $0 | $0 | |||||||||||
| 612 Sewer I & I Project | $0 | $0 | $0 | $0 | |||||||||||
| 613 Schl Sewer Ext/Lift St | $0 | $0 | $0 | $0 | |||||||||||
| 614 WWTP Expansion Project | $0 | $0 | $0 | $0 | |||||||||||
| 615 Sewer Main Upsz Hwy 6 | $0 | $0 | $0 | $0 | |||||||||||
| 616 City Pond Improvements | $0 | $0 | $0 | $0 | |||||||||||
| 617 Sanitary Sewer Infrastructure Improvement | $0 | $0 | $0 | $0 | |||||||||||
| 618 Sewer Main Upsize Railroad | $0 | $0 | $0 | $0 | |||||||||||
| 670 Recycling/Garbage | $143,884 | $88,098 | $88,098 | $55,786 | $55,786 | ||||||||||
| 740 Storm Water | $35,047 | $20,258 | $6,116 | $14,143 | $14,143 | $14,789 | $14,789 | ||||||||
| Total (ties to the chart) | $2,554,924 | $5,494 | $4,335,606 | $8,906,587 | $8,136,493 | $770,094 | $69,085 | $610,712 | $46,721 | $43,576 | $132,014 | $1,118,955 | $3,267,026 | −$331,059 |
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: $328,062 not on vendor bills, $632,075 from its balance
Payroll and benefits (estimate) $281,342 Estimate · TIF developer rebates $46,721 Estimate
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $164,233 | $517,859 | $356,554 | $161,306 | payroll benefits $114,585 (estimate); rebates $46,721 (medium) | −$351,622 | page | |
| 2026-08 | $144,411 | $343,797 | $260,474 | $83,323 | payroll benefits $83,323 (estimate) | −$201,391 | page | |
| 2026-09 | $199,572 | $278,635 | $195,202 | $83,433 | payroll benefits $83,433 (estimate) | −$78,852 | page |
110 Road Use Tax: $195,637 not on vendor bills
Payroll and benefits (estimate) $83,895 Estimate · Unclassified (not on vendor bills) $10,234 Derived · Kept in fund balances $101,508 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $89,316 | $77,425 | $36,223 | $41,202 | payroll benefits $30,969 (estimate); unclassified $10,234 | $12,416 | page | |
| 2026-08 | $114,108 | $66,955 | $40,038 | $26,917 | payroll benefits $26,917 (estimate) | $46,628 | page | |
| 2026-09 | $88,899 | $46,435 | $20,426 | $26,009 | payroll benefits $26,009 (estimate) | $42,464 | page |
111 IJOBS: $0 not on vendor bills
112 Employee Benefit: $72,255 not on vendor bills, $114,111 from its balance
Payroll and benefits (estimate) $53,055 Estimate · Unclassified (not on vendor bills) $19,200 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $617 | $55,419 | $23,658 | $31,761 | payroll benefits $12,562 (estimate); unclassified $19,200 | −$54,802 | page | |
| 2026-08 | $0 | $30,766 | $12,827 | $17,940 | payroll benefits $17,940 (estimate) | −$30,766 | page | |
| 2026-09 | $4,605 | $33,148 | $10,594 | $22,554 | payroll benefits $22,554 (estimate) | −$28,543 | page |
119 Emergency Fund: $0 not on vendor bills
121 Local Option Sales Tax: $292,437 not on vendor bills
Kept in fund balances $292,437 Derived
125 TIF: $131,209 not on vendor bills
Kept in fund balances $131,209 Derived
160 Economic Development: $0 not on vendor bills
168 ARPA - FEDERAL GRANT: $0 not on vendor bills
170 FEMA: $0 not on vendor bills
200 Debt Service: $72,422 not on vendor bills
Kept in fund balances $72,422 Derived
301 DEVELOPER - ESCROW: $0 not on vendor bills
302 CAP Street Projects: $0 not on vendor bills
303 Ireland Ave: $0 not on vendor bills
304 TIFFIN WEST - DEVELOPER REIMBURSEMENT: $0 not on vendor bills
305 Park/Ball Fld Improv Pr: $0 not on vendor bills
306 Cap S Ireland Patch/Mil: $0 not on vendor bills
307 Park Road Paving: $0 not on vendor bills, $691,029 from its balance
308 Landswap/Watershed ZE: $0 not on vendor bills
309 US HWY 6 RECONSTRUCTION: $0 not on vendor bills, $104,442 from its balance
310 Trail Project: $0 not on vendor bills
311 Comprehensive Park Plng: $0 not on vendor bills
312 Robert's Ferry Road Project: $0 not on vendor bills
313 CIP-Indsl Pk Wtrmain Ex: $0 not on vendor bills
314 Water Tower Press Upgrd: $0 not on vendor bills
315 Cap City Parks Proj: $0 not on vendor bills
316 GO Bonds: $49,414 not on vendor bills
Kept in fund balances $49,414 Derived
317 Village Dr Expansion: $0 not on vendor bills
318 Solar Project-City Hall: $0 not on vendor bills
319 CCA MS/HS Trail Proj: $0 not on vendor bills
320 Roundabout Park Rd: $0 not on vendor bills
321 Original Town Urbanization: $0 not on vendor bills
322 Traffic Lights: $0 not on vendor bills
323 Timber Ridge Trail: $0 not on vendor bills
324 City Pond Improvmt: $0 not on vendor bills
325 Water Main Relocation for IDOT: $0 not on vendor bills
326 Town Center Land Purch: $0 not on vendor bills
327 State St Reloc/Dry Deten: $0 not on vendor bills
328 San Sewer Ovrsz N Hwy6: $0 not on vendor bills
329 Deerview/HWY6: $0 not on vendor bills
330 Tiffin Firetruck: $0 not on vendor bills
331 Trunk Sewer Upsize: $0 not on vendor bills
332 Wtr Quality Sponsored PJT: $0 not on vendor bills
333 Soccer Field Exp: $0 not on vendor bills
334 Ballfield Pk Lot: $0 not on vendor bills
335 Forevergreen Rd Pjt: $0 not on vendor bills, $38,210 from its balance
336 Public Works Building: $0 not on vendor bills
337 Kimberlite Extension: $0 not on vendor bills
338 Frontage Road City Park: $0 not on vendor bills
339 Original Town PH3: $0 not on vendor bills, $235 from its balance
340 Recreation Center: $0 not on vendor bills, $1,684,788 from its balance
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $0 | $517,500 | $517,500 | $0 | $0 actual ending printed 0; calculated −$517,500 |
page | ||
| 2026-08 | $0 | $746,572 | $746,572 | $0 | $0 actual ending printed 0; calculated −$746,572 |
page | ||
| 2026-09 | $0 | $420,717 | $420,717 | $0 | $0 actual ending printed 0; calculated −$420,717 |
page |
341 RFR Park: $0 not on vendor bills
342 Railroad Replacement: $0 not on vendor bills
343 PERMEABLE PAVERS: $0 not on vendor bills
344 PW - EQUIPMENT: $0 not on vendor bills
345 JOINT PUBLIC SAFETY BUILDING: $0 not on vendor bills, $2,135 from its balance
346 FIRE EQUIPMENT: $0 not on vendor bills
347 ROBERTS FERRY RD & VILLAGE DR SIGNAL: $0 not on vendor bills
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-09 | $0 | $0 | $0 | $0 | $0 | page |
600 Water: $379,274 not on vendor bills
Transfers to other funds $38,769 Estimate · Payroll and benefits (estimate) $105,137 Estimate · Kept in fund balances $235,368 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $187,866 | $137,375 | $70,086 | $67,289 | payroll benefits $28,520 (estimate); transfers $38,769 (low) | $51,248 | page | |
| 2026-08 | $170,941 | $115,227 | $77,032 | $38,196 | payroll benefits $38,196 (estimate) | $54,957 | page | |
| 2026-09 | $219,209 | $90,046 | $51,624 | $38,422 | payroll benefits $38,422 (estimate) | $129,163 | page |
601 Water Sinking: $0 not on vendor bills
602 CAP WATER MAIN PROJ: $0 not on vendor bills
603 Cap Water Tower Proj: $0 not on vendor bills
604 Cap School Water Extens: $0 not on vendor bills
605 Cap Water Plant Extens: $0 not on vendor bills
606 City Pond Improvement Project: $0 not on vendor bills
607 Second Well: $0 not on vendor bills
608 WATER TREATMENT PLANT: $132,014 not on vendor bills
Unspent borrowing (still in the fund) $132,014 Derived
610 Sewer: $283,621 not on vendor bills
Transfers to other funds $30,316 Estimate · Payroll and benefits (estimate) $87,283 Estimate · Kept in fund balances $166,022 Derived
| Report | Revenue | Borrowing | Treasurer's expenses | Vendor payments | Difference | Classified as | Change in balance | Source |
|---|---|---|---|---|---|---|---|---|
| 2026-07 | $153,711 | $110,336 | $51,501 | $58,835 | payroll benefits $28,520 (estimate); transfers $30,316 (low) | $44,130 | page | |
| 2026-08 | $139,603 | $104,498 | $74,092 | $30,406 | payroll benefits $30,406 (estimate) | $34,349 | page | |
| 2026-09 | $144,525 | $56,982 | $28,624 | $28,358 | payroll benefits $28,358 (estimate) | $87,543 | page |
611 Sewer Sinking: $0 not on vendor bills
612 Sewer I & I Project: $0 not on vendor bills
613 Schl Sewer Ext/Lift St: $0 not on vendor bills
614 WWTP Expansion Project: $0 not on vendor bills
615 Sewer Main Upsz Hwy 6: $0 not on vendor bills
616 City Pond Improvements: $0 not on vendor bills
617 Sanitary Sewer Infrastructure Improvement: $0 not on vendor bills
618 Sewer Main Upsize Railroad: $0 not on vendor bills
670 Recycling/Garbage: $55,786 not on vendor bills
Kept in fund balances $55,786 Derived
740 Storm Water: $28,931 not on vendor bills
Unclassified (not on vendor bills) $14,143 Derived · Kept in fund balances $14,789 Derived
What "not on vendor bills" means
Of $2,021,062 not on vendor bills in FY2027 (July 2026 – June 2027), $770,094 was spent in ways the payables lists do not show (bond payments, transfers, payroll, developer rebates) and $1,250,969 was not spent: it stayed in the funds, mostly as borrowing not yet used.
| Part | Amount | Basis |
|---|---|---|
| Transfers to other funds | $69,085 | Estimate low confidence |
| Payroll and benefits (estimate) | $610,712 | Estimate medium confidence |
| TIF developer rebates | $46,721 | Estimate medium confidence |
| Unclassified (not on vendor bills) | $43,576 | Derived |
| Unspent borrowing (still in the fund) (not spent) | $132,014 | Derived high confidence |
| Kept in fund balances (not spent) | $1,118,955 | Derived medium confidence |
| Total not on vendor bills | $2,021,062 | 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)": $5,494 of the $69,085 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 $63,591 is not identified, so it is still inside the revenue total (counted twice). Estimate
- Months left out of both sides (no Treasurer's report): 2026-10; $2,966,058 of vendor payments in those months is not in the chart.
- Fund 340 Recreation Center prints an actual ending balance of 0 in 3 report(s) while its calculated ending balance reaches $-746,572 (2026-08). 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 28, 2026. Built from the archive's documents; see how the data is built.