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13 Budget to Actual Revenues ) Source: Annual Financial Statement <br />14. Budget to Actual Expenditures ) <br />Compares budget to actual figures for two fund types: general fund and <br />special revenue funds. <br />Not shown are debt service funds, capital projects funds, special assessment <br />funds, any enterprise funds, or fiduciary (trust and agency) funds which are <br />not required to be compared to budget by GAAP. <br />15. Outstanding Bonded Indebtedness <br />The outstanding principal portion of three types of long -term debt is shown. <br />The types are: general obligation (general obligation and general obliga- <br />tion revenue); special assessment debt; and tax Increment financing bonds. <br />Each amount is also shown divided by current population and by assessed <br />valuation. <br />16. Bond Ratings <br />Source: Bond rating services. Note that often cities are rated only in <br />years when the city markets an issue. <br />17. Current Debt Service Costs <br />Includes the principal and interest paid during the year on long -term debt <br />by the governmental funds. <br />Total debt redemption <br />Interest and fiscal charges <br />18. Governmental Fund Liabilities <br />Total liabilities of the governmental fund types. Includes accounts <br />payable, outstanding principal of short term debt, certain long -term debt, <br />and other liabilities. <br />19. Fund Balances (unreserved, undesignated) <br />Source: Annual Financial Statement <br />General Fund <br />Special Revenue Funds <br />4 <br />