DEBT SERVICE FUNDS Debt service funds are used to account for the accumulation of resources for payment of longterm debt principal and interest.
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1 DEBT SERVICE FUNDS Debt service funds are used to account for the accumulation of resources for payment of longterm debt principal and interest. Nonmajor Debt Service Funds: Page Debt Service Fund To account for ad valorem taxes specifically apportioned and appropriated for the retirement of ad valorem supported debt principal and interest, as well as payment of debt supported by other legal resources transferred from various governmental funds Special Assessment Debt Service Fund To account for assessments, penalties, investment income and other resources to retire debt issued for improvements benefiting those properties against which the special assessments are levied District 21 Cold Springs: sewer treatment plant (includes bond reserve fund) District 25 Calle De La Plata: road project District 26 Matterhorn Drive: road project District 27 Osage Road/Placerville: road project District 29 Mt. Rose: sewer project District 30 Antelope Valley Road: road project District 31 Spearhead Way/Running Bear Drive District 35 Rhodes Road: road project District 36 Evergreen Drive: road project District 37 Spanish Springs Sewer Phase 1a Truckee Meadows Fire Protection District Debt Service Fund A component unit. To account for the accumulation of resources for payment of long-term debt principal and interest
2 NONMAJOR DEBT SERVICE FUNDS COMBINING BALANCE SHEET JUNE 30, Special Assessment TMFPD Debt Service Debt Service Debt Service Fund Fund Fund Total Assets Cash and investments $ 7,758,993 $ 1,237,686 $ 198,628 $ 9,195,307 Property taxes receivable 146, ,698 Other taxes receivable - 3,102,635-3,102,635 Interest receivable - 9,107-9,107 Total Assets $ 7,905,691 $ 4,349,428 $ 198,628 $ 12,453,747 Liabilities Accounts payable $ - $ 1,108 $ - $ 1,108 Assessments refundable - 15,554-15,554 Deferred revenue 132,578 3,102,635-3,235,213 Total Liabilities 132,578 3,119,297-3,251,875 Fund Balances Reserved for debt service 7,773,113 1,230, ,628 9,201,872 Total Liabilities/Fund Balances $ 7,905,691 $ 4,349,428 $ 198,628 $ 12,453,
3 NONMAJOR DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Special Assessment TMFPD Debt Service Debt Service Debt Service Fund Fund Fund Total Revenues Taxes: Ad valorem $ 7,939,735 $ - $ - $ 7,939,735 Special assessments - 425, ,208 Intergovernmental revenues 4,289, ,289,316 Miscellaneous 14, , ,746 Total Revenues 12,243, ,232-12,947,005 Principal 20,443, , ,000 21,039,571 Interest 10,291, ,455 14,110 10,452,246 Debt service fees and other fiscal charges 11,789 46, ,102 Total 30,747, , ,210 31,549,919 Over (Under) (18,503,281) 64,577 (164,210) (18,602,914) Transfers in 18,560,476 22,906-18,583,382 Net Change in Fund Balances 57,195 87,483 (164,210) (19,532) Fund Balances, July 1 7,715,918 1,142, ,838 9,221,404 Fund Balances, June 30 $ 7,773,113 $ 1,230,131 $ 198,628 $ 9,201,
4 DEBT SERVICE FUND (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED JUNE 30, ) Revenues Taxes: Ad valorem $ 7,790,924 $ 7,939,735 $ 148,811 $ 8,022,033 Intergovernmental Revenues: TRWQSA bond payments 4,289,316 4,289, ,444 Miscellaneous: Investment earnings 20,000 14,622 (5,378) 19,361 Other Total Revenues 12,100,240 12,243, ,533 8,500,938 General Obligation Bonds: Ad Valorem Supported Debt: Principal 4,550,000 4,550,000-4,350,000 Interest 3,178,146 3,178, ,376,630 Debt service fees 7,349 4,907 2,442 4,871 Total Ad Valorem Supported Debt 7,735,495 7,733,052 2,443 7,731,501 Medium-Term Financing: Principal 6,567,292 6,567, ,165,000 Interest 1,028,064 1,027, ,143,495 Debt service fees 2,736 1, ,304 Total Medium-Term bonds 7,598,092 7,596,787 1,305 8,310,799 Revenue-Backed: Principal 6,848,810 6,848,810-2,034,581 Interest 6,002,512 4,786,573 1,215,939 4,083,228 Debt service fees 15,725 2,518 13,207 11,358 Total Revenue-Backed Bonds 12,867,047 11,637,901 1,229,146 6,129,167 Total General Obligation Bonds 28,200,634 26,967,740 1,232,894 22,171,467 Revenue Bonds: Principal 500, , ,000 Interest 920, , ,772 Debt service fees Total Revenue Bonds 1,420,988 1,420, ,417,272 Capital Leases/Notes: Principal 1,977,774 1,977,774-1,876,745 Interest 378, , ,466 Debt service fees 2,000 2,000-2,000 Total Capital Lease/Note Obligations 2,358,327 2,358,327-2,353,211 Total 31,979,949 30,747,054 1,232,895 25,941,950 Over (Under) (19,879,709) (18,503,281) 1,376,428 (17,441,012) (CONTINUED) 128
5 DEBT SERVICE FUND (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED JUNE 30, ) Transfers: General Fund $ 7,597,171 $ 7,596,381 $ (790) $ 7,072,694 Library Expansion Fund 792, , ,746 Animal Services Fund 570, , ,195 Administrative Assessment Fund 80,381 89,861 9, ,311 Truckee River Flood Management Infrastructure Fund 6,283,232 5,053,524 (1,229,708) 4,604,309 Child Protective Services Fund 400, , ,000 Capital Facilities Fund 4,074,665 4,057,411 (17,254) 3,947,576 Baseball Stadium Fund ,047 Truckee River Flood Management Infrastructure Fund (3,483,921) Total 19,798,702 18,560,476 (1,238,226) 14,052,957 Net Change in Fund Balances (81,007) 57, ,202 (3,388,055) Fund Balance, July 1 11,034,607 7,715,918 (3,318,689) 11,103,973 Fund Balance, June 30 $ 10,953,600 $ 7,773,113 $ (3,180,487) $ 7,715,
6 SPECIAL ASSESSMENT DEBT SERVICE FUND (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED JUNE 30, ) Revenues Taxes: Special assessments $ 487,250 $ 425,208 $ (62,042) $ 372,294 Fines and Forfeits: Forfeits ,186 Miscellaneous: Investment earnings 41,375 47,044 5,669 41,175 Net increase (decrease) in the fair value of investments - 18,087 18,087 20,792 Assessment interest 187, ,138 (10,517) 166,732 Penalties 17,500 35,755 18,255 21,209 Total Revenues 733, ,232 (30,548) 638,388 Special Assessment Bonds: Principal 346, ,987 (99,353) 460,650 Interest 172, ,455 25, ,448 Debt service fees 37,449 43,283 (5,834) 39,590 Assessment refunds - 2,930 (2,930) 20,960 Total 556, ,655 (82,135) 654,648 Over (Under) 177,260 64,577 (112,683) (16,260) Transfers: SAD Projects Fund - 22,906 22,906 7,523 Net Change in Fund Balances 177,260 87,483 (89,777) (8,737) Fund Balance, July 1 1,243,530 1,142,648 (100,882) 1,151,385 Fund Balance, June 30 $ 1,420,790 $ 1,230,131 $ (190,659) $ 1,142,
7 TRUCKEE MEADOWS FIRE PROTECTION DISTRICT DEBT SERVICE FUND (WITH COMPARATIVE ACTUAL AMOUNTS FOR THE YEAR ENDED JUNE 30, ) General Obligation Bonds: Non-Ad Valorem Supported Debt: Principal $ 150,000 $ 150,000 $ - $ 145,000 Interest 14,310 14, ,848 Debt service fees (100) 100 Total 164, , ,948 Over (Under) (164,310) (164,210) 100 (163,948) Transfers: TMFPD General Fund ,289 Net Change in Fund Balances (164,310) (164,210) ,341 Fund Balance, July 1 361, ,838 1, ,497 Fund Balance, June 30 $ 196,714 $ 198,628 $ 1,914 $ 362,
DEBT SERVICE FUNDS. Debt service funds are used to account for the accumulation of resources for payment of longterm debt principal and interest.
DEBT SERVICE FUNDS Debt service funds are used to account for the accumulation of resources for payment of longterm debt principal and interest. Nonmajor Debt Service Funds: Page Debt Service Fund To account
DEBT SERVICE FUNDS. Page. Major Debt Service Fund:
DEBT SERVICE FUNDS Debt service funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditures for principal and interest. Major Debt Service Fund:
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