BENTON COUNTY,WASHINGTON
Monthly Financial Report
For the Period EndedJune 30, 2013Financial Report Prepared
by the Benton County Auditor's OfficeCounty Auditor: Brenda Chilton
Chief Accountant: Van H. Pettey, CPA, CGMA
$4,210.388
$5,078.075
$4,401.498 $4,479.198
$2,000
$3,000
$4,000
$5,000
$6,000
2010 2011 2012 2013
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Current Expense Local Retail Sales & Use Tax
Collections through June
BENTON COUNTY, WASHINGTONMonthly Financial ReportTable of ContentsPeriod Ended June 30, 2013
INTRODUCTION
Letter of Transmittal 1
FINANCIAL STATEMENTS
Balance Sheet - Current Expense 2
Statement of Revenues, Expenditures and Changes in Fund Balance - Current Expense 3
BUDGET TO ACTUAL
Schedule of Revenues - Budget to Actual - Current Expense 4
Schedule of Expenditures - Budget to Actual - Current Expense 6
Schedule of Expenditures - Budget to Actual: by Department and by Category 14
CASH ACTIVITY
Schedule of Cash and Investment Activity - General & Special Revenue Funds 15
Schedule of Cash and Investment Activity - Other County Funds 17
P.O. Box 470 Prosser, Wa 99350-0470 Tri-Cities (509)736-2727 Accounting (509)786-5620 Elections (509)736-3085/786-5618 Licensing (509)786-5614 Recording (509)786-5616 Fax (509) 786-5528
DATE: July 24, 2013 TO: Board of County Commissioners FROM: Van H. Pettey, Chief Accountant RE: Financial Report for the six months ended June 30, 2013. The Benton County Auditor’s Office has compiled the accompanying balance sheet and the related statements of income and expenditures. A compilation is limited to presenting, in the form of financial statements, information that is the representation of management. Management has elected to omit substantially all of the disclosures required by Generally Accepted Accounting Principles (GAAP). If the omitted disclosures were included in the financial statements, they could influence a user’s conclusions about the County’s financial position. Accordingly, these financial statements are not designed for those who are not informed about such matters. The financial summary for the month ended June 30, 2013 shows that revenues are at $26,655,577 and expenditures are at $25,703,983. With respect to the biennium budget, 25.0% of the biennium is completed. Revenues are at 23.5% of original budget and expenditures are at 22.6% of original. There have not been any supplements to date. If you have any questions regarding any of the information provided, please contact me.
Van H. Pettey, CPA, CGMA, Chief AccountantPatti McKelvy, Licensing/Recording Supervisor
Stuart Holmes, Election Supervisor Denise Webb, Office Manager-Richland
Shawn Bohlinger, Office Manager-Prosser
BENTON COUNTYBRENDA CHILTON, AUDITOR
Page 1
BENTON COUNTY, WASHINGTONCurrent ExpenseBalance SheetPeriod Ended June 30, 2013
ASSETS:
Cash 14,214,131$ Petty Cash 37,400Taxes Receivable 9,347,814
Total Assets 23,599,345$
LIABILITIES AND FUND BALANCE:
LIABILITIES
Due to Other Governmental Unit 80,542$ Accrued Wages Payable 2,868,851 Deferred Revenue 9,347,814
Total Liabilities 12,297,208
FUND BALANCE
Reserve for Petty Cash 37,400 Unreserved Fund Balance 11,264,737
Total Fund Balance 11,302,137
Total Liabilities and Fund Balance 23,599,345$
Page 2
BENTON COUNTY, WASHINGTONCurrent ExpenseStatement of Revenues, Expenditures and Changes in Fund BalancePeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Received/Used
REVENUES
Taxes 58,240,559$ 15,392,058$ 26.4%Licenses and Permits 136,975 64,538 47.1%Intergovernmental Revenues 8,265,717 2,807,534 34.0%Charges for Services 32,641,036 4,107,331 12.6%Fines and Forfeitures 7,188,195 1,592,328 22.2%Miscellaneous Revenues 3,209,388 807,009 25.1%
Total Revenues 109,681,870 24,770,798 22.6%
EXPENDITURES
General Government Services 46,103,793 10,725,697 23.3%Public Safety 51,536,648 11,294,733 21.9%Physical Environment 4,116,887 976,425 23.7%Economic Environment 1,481,080 385,393 26.0%Social Services 1,663,840 349,021 21.0%Culture and Recreation 943,813 207,057 21.9%Capital Outlay 132,775 0 0.0%
Total Expenditures 105,978,836 23,938,327 22.6%
Excess (Deficiency) of Revenues over Expenditures 3,703,034 832,472 22.5%
OTHER FINANCING SOURCES (USES)
Disposition of Fixed Assets 3,000 0 0.0%Transfers In 3,875,558 1,884,779 48.6%Transfers Out (7,657,930) (1,765,656) 23.1%
Total Other Financing Sources (Uses) (3,779,372) 119,123 (03.2)%
Excess (Deficiency) of Revenues and Other Financing Sources over Expenditures and Other Uses (76,338) 951,595
Fund Balance, January 1 7,300,000 10,350,543
Fund Balance, May 31 7,223,662$ 11,302,137$
Page 3
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Revenues - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Received
TAXES
General Property Taxes 39,309,651$ 10,719,046$ 27.3%Retail Sales & Use Taxes 18,122,408 4,479,198 24.7%Excise Taxes 452,500 151,689 33.5%Other Taxes 356,000 19,431 5.5%Penalty & Interest On Delinquent Taxes 0 22,694 N/A
Total Taxes 58,240,559 15,392,058 26.43%
LICENSES AND PERMITS
Non-Business Licenses and Permits 136,975 64,538 47.1%
Total Licenses and Permits 136,975 64,538 47.1%
INTERGOVERNMENTAL REVENUES
Federal Direct Grants 120,000 0 0.0%Federal Entitlements, Impact Payments and Subsidies 203,350 95,263 46.8%Federal Indirect Grants 1,671,608 339,424 20.3%State Grants 1,495,759 442,754 29.6%State Shared Revenues 2,507,000 1,375,584 54.9%State Entitlements 2,268,000 554,510 24.4%
Total Intergovernmental Revenues 8,265,717 2,807,534 34.0%
CHARGES FOR SERVICES
General Government 13,278,888 2,858,756 21.5%Public Safety 19,067,416 1,194,487 6.3%Natural and Economic Environment 38,000 3,135 8.3%Social Services 256,732 50,954 19.8%
Total Charges for Services 32,641,036 4,107,331 12.6%
FINES AND FORFEITURES
Superior Court-Felony/Misdemeanor Penalties 1,010,200 226,765 22.4%Civil Penalties 36,000 8,922 24.8%Civil Infraction Penalties 2,295,470 516,769 22.5%Civil Parking Infraction Penalties 500 159 31.7%Criminal Traffic Misdemeanor Penalties 812,000 181,808 22.4%Criminal Non-Traffic Fines 271,525 48,584 17.9%Criminal Costs 1,262,500 304,112 24.1%Non-Court Fines, Forfeitures & Penalties 1,500,000 305,210 20.3%
Total Fines and Forfeitures 7,188,195$ 1,592,328$ 22.2%
Page 4
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Revenues - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Received
MISCELLANEOUS REVENUES
Interest Earnings 2,637,950$ 658,236$ 25.0%Rents, Leases & Concessions 477,993 112,716 23.6%Contributions & Donations From Private 20,500 3,472 16.9%Other Miscellaneous Revenue 72,945 32,585 44.7%
Total Miscellaneous Revenues 3,209,388 807,009 25.1%
SUB-TOTAL REV BEFORE OTHER 109,681,870 24,770,798 22.6%
OTHER FINANCING SOURCES
Disposition of Fixed Assets 3,000 0 0.0% Transfers In 3,875,558 1,884,779 48.6%
Total Other Financing Sources 3,878,558 1,884,779 48.6%
TOTAL REVENUES 113,560,428$ 26,655,577$ 23.5%
Page 5
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
COUNTY COMMISSIONERS - 107
Salaries & Wages 1,544,081$ 395,485$ 25.6%Personnel Benefits 506,868 122,108 24.1%Supplies 25,438 4,070 16.0%Other Services and Charges 293,274 53,569 18.3%
Total County Commissioners 2,369,661 575,232 24.3%
SUPERIOR COURT - 123
Salaries & Wages 3,282,128 813,093 24.8%Personnel Benefits 770,376 199,446 25.9%Supplies 30,700 3,768 12.3%Other Services and Charges 786,728 127,189 16.2%Intergovernmental Services 800 340 42.5%
Total Superior Court 4,870,732 1,143,836 23.5%
COUNTY CLERK - 106
Salaries & Wages 2,367,496 585,602 24.7%Personnel Benefits 1,021,792 254,737 24.9%Supplies 42,692 4,099 9.6%Other Services and Charges 877,481 188,529 21.5%
Total County Clerk 4,309,461 1,032,967 24.0%
DISTRICT COURT - 111
Salaries & Wages 3,740,045 935,188 25.0%Personnel Benefits 1,400,791 342,552 24.5%Supplies 103,526 9,794 9.5%Other Services and Charges 1,133,771 127,669 11.3%
Total District Court 6,378,133 1,415,203 22.2%
COUNTY AUDITOR - 102
Salaries & Wages 1,752,386 455,081 26.0%Personnel Benefits 689,392 176,787 25.6%Supplies 19,302 1,958 10.1%Other Services and Charges 734,376 159,668 21.7%
Total County Auditor 3,195,456$ 793,495$ 24.8%
Page 6
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
COUNTY TREASURER - 124
Salaries & Wages 1,348,347$ 337,916$ 25.1%Personnel Benefits 545,117 134,723 24.7%Supplies 31,732 4,815 15.2%Other Services and Charges 713,502 175,096 24.5%
Total County Treasurer 2,638,698 652,549 24.7%
BOARD OF EQUALIZATION - 103
Salaries & Wages 55,392 12,710 22.9%Personnel Benefits 4,237 972 22.9%Supplies 800 58 7.2%Other Services and Charges 20,324 4,472 22.0%
Total Board of Equalization 80,753 18,212 22.6%
COUNTY ASSESSOR - 101
Salaries & Wages 2,577,314 634,280 24.6%Personnel Benefits 1,003,715 244,755 24.4%Supplies 35,714 3,699 10.4%Other Services and Charges 850,413 169,646 19.9%
Total County Assessor 4,467,156 1,052,379 23.6%
COUNTY PROSECUTING ATTORNEY - 117
Salaries & Wages 5,765,902 1,446,843 25.1%Personnel Benefits 2,091,014 524,357 25.1%Supplies 73,932 15,546 21.0%Other Services and Charges 818,887 169,224 20.7%
Total Prosecuting Attorney 8,749,735 2,155,971 24.6%
PERSONNEL DEPARTMENT - 127
Salaries & Wages 319,394 83,859 26.3%Personnel Benefits 119,516 30,599 25.6%Supplies 2,000 393 19.6%Other Services and Charges 108,768 34,117 31.4%
Total Personnel Department 549,678$ 148,968$ 27.1%
Page 7
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
L.E.O.F.F. - 114
Personnel Benefits 376,200$ 86,377$ 23.0%Other Services and Charges 94,800 26,826 28.3%
Total L.E.O.F.F. 471,000 113,203 24.0%
GIS DEPARTMENT - 131
Salaries & Wages 362,910 94,450 26.0%Personnel Benefits 139,757 36,578 26.2%Supplies 2,001 249 12.4%Other Services and Charges 166,246 34,850 21.0%
Total GIS Department 670,914 166,126 24.8%
INDIGENT PUBLIC DEFENSE - 136
Salaries & Wages 666,300 173,953 26.1%Personnel Benefits 245,685 63,303 25.8%Supplies 4,474 1,561 34.9%Other Services and Charges 4,167,680 1,007,875 24.2%
Total Indigent Public Defense 5,084,139 1,246,693 24.5%
ADULT & JUVENILE DRUG COURT - 138
Salaries & Wages 193,790 45,886 23.7%Personnel Benefits 61,236 16,728 27.3%Supplies 10,350 2,417 23.4%Other Services and Charges 176,085 29,059 16.5%
Total Drug Court 441,461 94,090 21.3%
NON-DEPARTMENTAL (510.00) - 115
Personnel Benefits 150,800 24,950 16.5%Other Services and Charges 1,670,016 89,728 5.4%Intergovernmental Services 6,000 2,096 34.9%
Total Non-Departmental (510.00) 1,826,816 116,774 6.4%
TOTAL GENERAL GOVERNMENT 46,103,793$ 10,725,697$ 23.3%
Page 8
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
ANIMAL CONTROL - 137
Salaries & Wages 209,703$ 50,140$ 23.9%Personnel Benefits 89,126 22,204 24.9%Supplies 45,571 6,487 14.2%Other Services and Charges 95,337 15,555 16.3%Intergovernmental Services 9,627 2,788 29.0%
Total Animal Control 449,364 97,173 21.6%
CIVIL SERVICE - 105
Salaries & Wages 48,768 15,306 31.4%Personnel Benefits 20,974 5,301 25.3%Supplies 7,000 35 0.5%Other Services and Charges 36,917 4,554 12.3%
Total Civil Service 113,659 25,196 22.2%
COUNTY SHERIFF-ADMINISTRATION - 118
Salaries & Wages 1,200,091 304,303 25.4%Personnel Benefits 394,625 98,782 25.0%Supplies 33,770 4,698 13.9%Other Services and Charges 297,289 53,832 18.1%Intergovernmental Services 1,061 35 3.3%
Total County Sheriff-Administration 1,926,836 461,651 24.0%
COUNTY SHERIFF-PATROL - 121
Salaries & Wages 8,105,699 1,958,254 24.2%Personnel Benefits 2,366,346 562,161 23.8%Supplies 710,594 122,756 17.3%Other Services and Charges 1,631,363 260,724 16.0%Intergovernmental Services 1,368,340 270,077 19.7%
Total County Sheriff-Patrol 14,182,342$ 3,173,971$ 22.4%
Page 9
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
COUNTY SHERIFF-TRAFFIC CONTROL - 125
Salaries & Wages 581,637$ 138,831$ 23.9%Personnel Benefits 180,338 42,113 23.4%Supplies 63,455 10,672 16.8%Other Services and Charges 82,511 13,915 16.9%Intergovernmental Services 56,357 13,651 24.2%
Total County Sheriff-Traffic Control 964,298 219,182 22.7%
COUNTY SHERIFF-CUSTODY - 120
Salaries & Wages 16,851,719 3,976,456 23.6%Personnel Benefits 6,728,020 1,530,253 22.7%Supplies 1,032,877 151,633 14.7%Other Services and Charges 7,293,990 1,125,108 15.4%Intergovernmental Services 702,518 209,720 29.9%
Total County Sheriff-Custody 32,609,124 6,993,170 21.4%
COUNTY SHERIFF-C & R - 119
Salaries & Wages 665,796 165,460 24.9%Personnel Benefits 275,242 70,307 25.5%Supplies 10,073 2,757 27.4%Other Services and Charges 156,458 27,706 17.7%Intergovernmental Services 121,474 38,769 31.9%
Total County Sheriff-C & R 1,229,043 304,999 24.8%
NON-DEPARTMENTAL (520.00) - 115
Other Services and Charges 20,000 0 0.0%Intergovernmental Services 41,982 19,391 46.2%
Total Non-Departmental (520.00) 61,982 19,391 31.3%
TOTAL PUBLIC SAFETY 51,536,648$ 11,294,733$ 21.9%
Page 10
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
FACILITIES DEPARTMENT - 110
Salaries & Wages 1,087,781$ 282,975$ 26.0%Personnel Benefits 436,225 113,517 26.0%Supplies 163,234 49,135 30.1%Other Services and Charges 2,356,661 512,733 21.8%
Total Facilities Department 4,043,901 958,360 23.7%
NON-DEPARTMENTAL (530.00, 560.00) - 115
Intergovernmental Services 72,986 18,066 24.8%
Total Non-Departmental (530.00) 72,986 18,066 24.8%
TOTAL PHYSICAL ENVIRONMENT 4,116,887 976,425 23.7%
PLANNING DEPARTMENT - 116
Salaries & Wages 843,404 220,034 26.1%Personnel Benefits 319,315 81,941 25.7%Supplies 12,670 3,288 26.0%Other Services and Charges 305,691 80,130 26.2%
Total Planning Department 1,481,080 385,393 26.0%
TOTAL ECONOMIC ENVIRONMENT 1,481,080 385,393 26.0%
COUNTY CORONER - 109
Salaries & Wages 370,658 92,082 24.8%Personnel Benefits 93,980 24,230 25.8%Supplies 13,208 2,041 15.5%Other Services and Charges 251,980 40,260 16.0%
Total County Coroner 729,826 158,613 21.7%
TB HOSPITAL (BF HEALTH) - 129
Supplies 24,600 200 0.8%Other Services and Charges 22,500 1,528 6.8%Intergovernmental Services 93,750 23,438 25.0%
Total TB Hospital (BF Health) 140,850$ 25,165$ 17.9%
Page 11
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
NON-DEPARTMENTAL (560.00)
Intergovernmental Services 793,164$ 165,243$ 20.8%
Total Non-Departmental (560.00) 793,164 165,243 20.8%
TOTAL SOCIAL SERVICES 1,663,840 349,021 21.0%
WSU EXTENSION - 108
Salaries & Wages 193,477 41,179 21.3%Personnel Benefits 53,656 12,141 22.6%Supplies 12,162 1,640 13.5%Other Services and Charges 305,808 63,470 20.8%
Total WSU Extension 565,103 118,430 21.0%
PARKS DEPARTMENT - 126
Salaries & Wages 180,488 46,680 25.9%Personnel Benefits 75,900 19,857 26.2%Supplies 44,552 11,627 26.1%Other Services and Charges 77,770 10,463 13.5%
Total Parks Department 378,710 88,627 23.4%
TOTAL CULTURE & RECREATION 943,813 207,057 21.9%
SUB-TOTAL BEFORE OTHER 105,846,061 23,938,327 22.6%
CAPITAL OUTLAY
General Government 46,000 0 0.0%Public Safety 86,775 0 0.0%
Total Capital Outlay 132,775$ 0$ 0.0%
Page 12
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Expenditures - Budget to ActualPeriod Ended June 30, 2013
2013/14 2013/14 PercentageBudget Actual Used
TRANSFERS OUT
Election Reserve 267,696$ 0$ 0.0%Juvenile Center 7,075,849 1,727,197 24.4%County Road 13,056 13,056 100.0%Jail Depreciation 245,768 0 0.0%Protective Inspection Fund 49,361 24,681 50.0%Alcohol Excise to H. Svcs 6,200 722 11.6%
Total Transfers Out 7,657,930 1,765,656 23.1%
TOTAL EXPENDITURES 113,636,766$ 25,703,983$ 22.6%
Page 13
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of ExpendituresPeriod Ended June 30, 2013
Budget Expenditures Remaining Percent2013-2014 Jan 2013-Jun 2013 Balance Used
Expenditures by Department
101 Assessor 4,467,156$ 1,052,379$ 3,414,777$ 23.6%102 Auditor 3,195,456 793,495 2,401,961 24.8%103 Board of Equalization 80,753 18,211 62,542 22.6%105 Civil Service 113,659 25,196 88,463 22.2%106 Clerk 4,332,461 1,032,967 3,299,494 23.8%107 Commissioners 2,369,661 575,232 1,794,429 24.3%108 WSU Extension 565,103 118,430 446,673 21.0%109 Coroner 729,826 158,613 571,213 21.7%110 County Facilities 4,043,901 958,360 3,085,541 23.7%111 District Court 6,378,133 1,415,203 4,962,930 22.2%114 L.E.O.F.F. 471,000 113,203 357,797 24.0%115 Non-Departmental 10,412,878 2,085,130 8,327,748 20.0%116 Planning 1,481,080 385,393 1,095,687 26.0%117 Prosecuting Attorney 8,772,735 2,155,971 6,616,764 24.6%118 Sheriff Administration 1,926,836 461,651 1,465,185 24.0%119 Sheriff Clerk & Records 1,229,043 304,999 924,044 24.8%120 Sheriff Custody 32,609,124 6,993,170 25,615,954 21.4%121 Sheriff Patrol 14,182,342 3,173,971 11,008,371 22.4%123 Superior Court 4,870,732 1,143,836 3,726,896 23.5%124 Treasurer 2,638,698 652,549 1,986,149 24.7%125 Sheriff Traffic Control 1,051,073 219,182 831,891 20.9%126 Park Department 378,710 88,627 290,083 23.4%127 Personnel Resources 549,678 148,968 400,710 27.1%129 TB Hospital 140,850 25,165 115,685 17.9%131 GIS 670,914 166,126 504,788 24.8%136 Office of Public Defense 5,084,139 1,246,693 3,837,446 24.5%137 Animal Control 449,364 97,173 352,191 21.6%138 Adult & Juvenile Drug Court 441,461 94,090 347,371 21.3%
113,636,766$ 25,703,983$ 87,932,783$ 22.6%
Expenditures by Category
Salaries & Wages 54,250,656$ 13,306,046$ 40,944,610$ 24.5%Benefits 20,182,931 4,841,779 15,341,152 24.0%Supplies 2,575,350 419,393 2,155,957 16.3%Other Services And Charges 25,569,065 4,607,495 20,961,570 18.0%Intergovernmental Services 3,268,059 763,612 2,504,447 23.4%Capital Outlay 132,775 0 132,775 0.0%Transfers Out 7,657,930 1,765,656 5,892,274 23.1%
113,636,766$ 25,703,983$ 87,932,783$ 22.6%
Page 14
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Cash and Investment Activity ‐ General & Special Revenue FundsPeriod Ended June 30, 2013
Beginning TransfersFund # Fund name Balance Receipts In
0000‐101 COUNTY 11,987,172$ 28,998,104$ 2,721$ 0101‐101 ROAD 3,769,776 5,621,707 00101‐102 COUNTY ROAD IMPROVEMENT MATCHING 969,320 369,181 00103‐101 FLOOD CONTROL 58,633 119 00104‐101 COUNTY VETERANS 163,528 97,293 00106‐101 AUDITOR'S O & M 474,880 45,775 00108‐101 COUNTY HUMAN SERVICES 5,392,333 3,373,543 00109‐101 TREASURER'S INVESTMENT POOLING 31,819 34,436 00110‐102 PARK DEVELOPMEMT 379,483 9,160 00111‐101 ELECTION RESERVE 1,017,230 298,697 00112‐101 TREASURER'S O & M 208,707 15,287 00114‐101 PATHS & TRAIL RESERVE 64,410 7,297 00115‐101 JUVENILE JUSTICE CENTER 1,243,760 4,363,156 00116‐101 INMATE BENEVOLENCE 333,363 280,729 00117‐101 JUVENILE KITCHEN FUND 46,568 0 00120‐101 CRIME VICTIM COMPENSATION 196,755 136,474 00123‐101 FAIRGROUND IMPROVEMENTS 284,070 0 00124‐101 FAIRGROUNDS O & M 421,758 269,349 00126‐101 SHERIFF INVESTIGATIVE 178,881 12,670 00127‐101 CANINE/BOAT PATROL 40,249 61,731 00128‐101 TREASURER'S SERVICE FUND 674 296 00129‐101 COUNTY REET TECHNOLOGY 80,036 0 00130‐101 1/4 % REAL ESTATE EXCISE 1,579,237 148,179 00131‐101 PROBATION ASSESSMENT 547,554 279,710 00132‐101 CENTRAL SERVICE REPLACEMENT 1,644,262 0 00133‐101 1/10% JAIL‐JUVENILE 8,726,243 1,702,345 00134‐101 NOXIOUS WEED 47,546 152,783 00135‐101 ECONOMIC DEVELOPMENT 498,546 2,240 00136‐101 COURTHOUSE FACILITATOR FUND 31,134 27,210 210138‐101 FAMILY SERVICES 12,090 14,000 00140‐101 FAMILY SERVICES‐SUPERIOR COURT 16,551 19,533 00142‐101 JAIL DEPRECIATION 900,424 1,673 00143‐101 DISTRESSED COUNTY TAX CREDIT 111,752 0 00144‐101 RURAL COUNTY CAPITAL FUND 9,084,531 1,542,236 00146‐101 CLERKS COLLECTION FUND 1,518,615 349,114 00149‐101 PROTECTIVE INSPECTION & SERVICES 165,622 404,329 00150‐101 HORTICULTURAL PEST AND DISEASE 97,524 55,415 00151‐101 WORK CREW REPLACEMENT 178,385 16,838 00152‐101 STATE HOUSING INCOME TRANSMITTAL 1,767,172 97,967 00153‐101 VITRIFICATION IMPACT FUND 3,717,865 394,673 00154‐101 HOMELESS HOUSING & ASSISTANCE 2,057,465 536,153 00155‐101 SOLID WASTE COLLECTION 590,603 210,416 00156‐101 TRIAL COURT IMPROVEMENT 304,991 93,566 00157‐101 HISTORICAL PRESERVATION FUND 104,337 19,053 00158‐101 DOMESTIC VIOLENCE ASSESSMENT FUND 27,767 2,151 0
61,073,620$ 50,064,589$ 2,741$
Page 15
Disbursements Transfers Ending(Ascend) Out Balance Fund name
(26,771,145)$ (2,721)$ 14,214,131$ COUNTY(6,223,584) 0 3,167,899 ROAD(235,000) 0 1,103,501 COUNTY ROAD IMPROVEMENT MATCHING
0 0 58,751 FLOOD CONTROL(57,862) 0 202,959 COUNTY VETERANS
(101,587) 0 419,068 AUDITOR'S O & M(3,298,648) 0 5,467,227 COUNTY HUMAN SERVICES
(4,654) 0 61,601 TREASURER'S INVESTMENT POOLING(20,742) 0 367,900 PARK DEVELOPMEMT
(373,985) 0 941,942 ELECTION RESERVE(51,282) 0 172,712 TREASURER'S O & M(62,047) 0 9,660 PATHS & TRAIL RESERVE
(3,642,214) 0 1,964,702 JUVENILE JUSTICE CENTER(205,331) 0 408,762 INMATE BENEVOLENCE
(493) 0 46,075 JUVENILE KITCHEN FUND(139,785) 0 193,444 CRIME VICTIM COMPENSATION
0 0 284,070 FAIRGROUND IMPROVEMENTS(185,578) 0 505,529 FAIRGROUNDS O & M
(8,353) 0 183,198 SHERIFF INVESTIGATIVE(40,201) 0 61,779 CANINE/BOAT PATROL
0 0 970 TREASURER'S SERVICE FUND(2,000) 0 78,036 COUNTY REET TECHNOLOGY
(198,238) 0 1,529,178 1/4 % REAL ESTATE EXCISE(310,107) 0 517,157 PROBATION ASSESSMENT(76,641) 0 1,567,621 CENTRAL SERVICE REPLACEMENT
(2,392,639) 0 8,035,949 1/10% JAIL‐JUVENILE(91,700) 0 108,629 NOXIOUS WEED(78,020) 0 422,767 ECONOMIC DEVELOPMENT(37,773) (21) 20,571 COURTHOUSE FACILITATOR FUND(17,208) 0 8,882 FAMILY SERVICES
0 0 36,084 FAMILY SERVICES‐SUPERIOR COURT(170,066) 0 732,032 JAIL DEPRECIATION(55,000) 0 56,752 DISTRESSED COUNTY TAX CREDIT
(2,037,100) 0 8,589,667 RURAL COUNTY CAPITAL FUND(300,587) 0 1,567,142 CLERKS COLLECTION FUND(333,693) 0 236,258 PROTECTIVE INSPECTION & SERVICES (45,515) 0 107,424 HORTICULTURAL PEST AND DISEASE
0 0 195,223 WORK CREW REPLACEMENT(193,705) 0 1,671,435 STATE HOUSING INCOME TRANSMITTAL(384,779) 0 3,727,759 VITRIFICATION IMPACT FUND(346,321) 0 2,247,297 HOMELESS HOUSING & ASSISTANCE(67,667) 0 733,353 SOLID WASTE COLLECTION(45,351) 0 353,206 TRIAL COURT IMPROVEMENT
0 0 123,390 HISTORICAL PRESERVATION FUND(2,273) 0 27,644 DOMESTIC VIOLENCE ASSESSMENT FUND
(48,608,875)$ (2,741)$ 62,529,334$
Page 16
BENTON COUNTY, WASHINGTONCurrent ExpenseSchedule of Cash and Investment Activity ‐ Other County FundsPeriod Ended June 30, 2013
Beginning TransfersFund # Fund name Balance In
0270‐201 CRID #11 & #12 ‐ 2003 DEBT SERVICE 41,404$ 22,626$ 0$ 0271‐201 CRID #15 COTTONWOOD SPRINGS ‐ DEBT 2,444 35,454 00272‐201 CRID #16 SPIRIT LANE ‐ DEBT SERVICE 1,564 4,511 00298‐201 BENTON COUNTY HEALTH BUILDING BOND 64,264 378,521 00299‐101 JUSTICE CENTER BOND FUND 1,317,486 2,537,100 00303‐401 DETOX CENTER CONSTRUCTION 17,317 35 00305‐101 CAPITAL PROJECTS 22,884,665 538,182 00501‐101 EQUIPMENT REVOLVING & RENTAL 4,602,728 884,102 00502‐101 CENTRAL SERVICES 678,054 1,564,090 00503‐101 WORKER'S COMPENSATION 2,800,426 296,867 00504‐101 INSURANCE MANAGEMENT 1,394,341 361,729 00505‐101 ACCUMULATED LEAVE 880,550 146,547 0
34,685,242$ 6,769,764$ 0$
Beginning TransfersBalance In Disbursements
6310‐101 CLAIMS CLEARING FUND 1,646,274$ 63,772,483$ (67,360,251)$ 6311‐101 PAYROLL CLEARING FUND 6,911 1,307,709 (1,308,884)
1,653,185$ 65,080,193$ (68,669,135)$
All FundsBeginningBalance
Grand Total 97,412,048$
Page 17
Disbursements Transfers Ending(Ascend) Out Balance Fund name
(57,085)$ 0$ 6,946$ CRID #11 & #12 ‐ 2003 DEBT SERVICE0 0 37,898 CRID #15 COTTONWOOD SPRINGS ‐ DEBT 0 0 6,074 CRID #16 SPIRIT LANE ‐ DEBT SERVICE
(144,719) 0 298,066 BENTON COUNTY HEALTH BUILDING BOND(346,050) 0 3,508,536 JUSTICE CENTER BOND FUND
0 0 17,352 DETOX CENTER CONSTRUCTION(505,034) 0 22,917,813 CAPITAL PROJECTS
(1,432,027) 0 4,054,803 EQUIPMENT REVOLVING & RENTAL(1,698,247) 0 543,897 CENTRAL SERVICES(499,303) 0 2,597,990 WORKER'S COMPENSATION(375,734) 0 1,380,336 INSURANCE MANAGEMENT(112,956) 0 914,141 ACCUMULATED LEAVE
(5,171,155)$ 0$ 36,283,852$
NetCash
Available132,779,009$
2,623,504 135,402,513$
Total Fund CashBalance
PlusClearing Funds =
Net CashAvailable
234,215,699$
Page 18
Monthly Report CoversMonthly June 2013 LofTMonthly June 2013 financialsJune 2013 fund balance
