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Where city money comes from and where it goes

Revenue by fund from the Clerk/Treasurer's monthly reports, then the bills the council approved on the payables lists, by department and payee. Hover or tab to a band to follow it; click to open the filtered spending list, the fund or the source page. Borrowing shown here is detailed on the city debt page.
Vendor payments only: payroll is not included.

Money not paid on vendor bills is shown in named parts (debt service, transfers, payroll and benefits, developer rebates, unspent borrowing, kept in fund balances): what "not on vendor bills" means · reconciliation table.

The figures are as printed in the Treasurer's reports and payables lists, or derived from them; not official accounting.
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$13,783,043revenue (Treasurer's reports, 10 of 12 months; borrowing not included), FY2022 (July 2021 – June 2022)
$478,714borrowing & bond proceeds received (documented instruments)
$4,849,177vendor payments, same months (2,186 payables lines)
$6,481,950spent without a vendor bill (debt service, transfers, payroll, rebates)
$5,891,948not spent: kept in the funds, incl. unspent borrowing

Cash flow,

    What "not on vendor bills" means, FY2022 (July 2021 – June 2022)

    The payables lists carry the bills the council approved. Each fund's money in that is not on those bills is either spent another way (bond payments through the paying agent, transfers to other funds, payroll and benefits, developer rebates) or not spent at all (borrowing not yet used, money kept in the fund). Click a part to see it fund by fund.

    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

    Reconciliation by fund

    Full table, month by month, with source pages · CSV

    Show the table
    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.
    FundRevenueof which transfers inBorrowingTreasurer's expensesVendor paymentsSpent without a vendor bill Kept / unspentFrom balanceChange in balance (printed)
    001 General Fund $2,643,800 $1,970,624$897,539$1,073,085 $673,175 $674,837
    005 Community Reserve $0 $0$0 $0
    110 Road Use Tax $712,501 $512,652$351,481$161,171 $199,849 $199,849
    111 IJOBS $0 $0$0 $0
    112 Employee Benefit $203,738 $109,046$56,810$52,236 $94,692 $94,692
    119 Emergency Fund $1,528 $0$0 $1,528 $1,528
    121 Local Option Sales Tax $0 $0$0 $0
    125 TIF $1,502,454 $1,037,934$0$1,037,934 $464,519 $464,519
    160 Economic Development $0 $0$0 $0
    168 ARPA - FEDERAL GRANT $0 $0$0 $0
    170 FEMA $0 $0$0 $0
    200 Debt Service $1,682,816$1,409,452 $1,991,494$2,550$1,988,944 $308,678 −$308,678
    301 DEVELOPER - ESCROW $252,582 $0$0 $252,582 $252,582
    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 $0$0 $0
    308 Landswap/Watershed ZE $0 $0$0 $0
    309 US HWY 6 RECONSTRUCTION $0 $0$0 $0
    310 Trail Project $0 $107,627$107,627 $107,627 −$97,801
    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 $17,164 $0$0 $17,164 $17,164
    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 $136,468$136,468 $136,468 −$136,468
    321 Original Town Urbanization $2,017 $1,377,516$1,377,516 $1,375,498 −$1,375,498
    322 Traffic Lights $138,421 $2,380$2,380 $136,041 $136,041
    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 $1,511$1,511 $1,511 −$1,511
    330 Tiffin Firetruck $0 $0$0 $0
    331 Trunk Sewer Upsize $0 $0$0 $0
    332 Wtr Quality Sponsored PJT $0$478,714 $80,032$80,032 $398,682 $398,682
    333 Soccer Field Exp $0 $0$0 $0
    334 Ballfield Pk Lot $0 $0$0 $0
    335 Forevergreen Rd Pjt $0 $104,087$86,572$17,514 $104,087 −$104,087
    336 Public Works Building $1,600,000 $375,707$241,301$134,406 $1,224,293 $1,224,293
    337 Kimberlite Extension $0 $0$0 $0
    338 Frontage Road City Park $0 $0$0 $0
    339 Original Town PH3 $0 $0$0 $0
    340 Recreation Center $0 $0$0 $0
    341 RFR Park $0 $0$0 $0
    342 Railroad Replacement $0 $0$0 $0
    343 PERMEABLE PAVERS $0 $370,532$370,532 $370,532 −$220,194
    344 PW - EQUIPMENT $130,750 $0$0 $130,750 $130,750
    345 JOINT PUBLIC SAFETY BUILDING $700,000 $0$0 $700,000 $700,000
    346 FIRE EQUIPMENT $275,000 $0$0 $275,000 $275,000
    600 Water $1,058,604 $796,451$534,319$262,131 $262,153 $262,153
    601 Water Sinking $33,305 $385$0$385 $32,920 $32,920
    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 $31,176$30,426$750 $31,176 −$31,176
    610 Sewer $967,097 $1,461,946$201,654$1,260,291 $494,849 −$494,449
    611 Sewer Sinking $1,070,985$646,758 $458,729$0$458,729 $612,255 $612,255
    612 Sewer I & I Project $0 $0$0 $0
    613 Schl Sewer Ext/Lift St $0 $0$0 $0
    614 WWTP Expansion Project $384,699 $210$210 $384,489 $384,489
    615 Sewer Main Upsz Hwy 6 $0 $0$0 $0
    616 City Pond Improvements $0 $0$0 $0
    617 Sanitary Sewer Infrastructure Improvement $0 $5,182$5,182 $5,182 −$5,182
    618 Sewer Main Upsize Railroad $0 $0$0 $0
    670 Recycling/Garbage $332,896 $358,606$324,234$34,372 $25,709 −$25,709
    740 Storm Water $72,687 $40,831$40,831 $31,856 $31,856
    Total (ties to the chart)$13,783,043$2,056,210$478,714$11,331,127$4,849,177$6,481,950 $5,891,948$2,961,319$3,092,856

    Borrowing, large receipts and transfers

      Every flow in the chart

      The table lists the same flows as the chart. Grey (dashed) bands are not spending: money kept in a fund or unspent borrowing on the right, spending drawn from a fund's balance on the left.

      Show the table

      Data last updated October 28, 2026. Built from the archive's documents; see how the data is built.