ANNUAL REPORT FOR GRANT COUNTY AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2021 GOVERNMENTAL FUNDS - MODIFIED CASH BASIS
ANNUAL REPORT FOR GRANT COUNTY
AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2021
GOVERNMENTAL FUNDS - MODIFIED CASH BASIS
Road Other Total
General & Bridge Governmental Governmental
Fund Fund Funds Funds
Beginning Balance 4,678,667.65 376,262.36 76,261.86 5,131,191.87
Revenues and Other Sources (minor level):
Taxes:
Current Property Taxes 4,624,997.71 285,417.10 0.00 4,910,414.81
Delinquent Property Taxes 32,250.42 (39.77) 32,210.65
Penalties and Interest 11,897.04 485.09 12,382.13
Telephone Tax (Outside) 38.22 38.22
Wheel Tax 269,835.13 269,835.13
Licenses and Permits 60,138.79 1,380.00 61,518.79
Intergovernmental Revenue:
Federal Grants 60,129.96 98,270.68 158,400.64
Federal Shared Revenue 4,431.31 4,431.31
State Grants 12,525.00 270,465.40 282,990.40
State Shared Revenue 165,401.17 1,432,622.46 79,973.85 1,677,997.48
Charges for Goods and Services:
General Government 218,006.72 13,626.43 231,633.15
Public Safety 150,819.00 3,366.00 154,185.00
Public Works 290,494.60 290,494.60
Health and Welfare 19,242.40 19,242.40
Culture and Recreation 1,975.20 1,975.20
Conservation of Natural Resources 54,762.56 54,762.56
Other Charges 1.00 1.00
Fines and Forfeits:
Fines 1,542.08 1,542.08
Costs 5,800.50 75.00 5,875.50
Miscellaneous Revenue and Other Sources:
Investment Earnings 23,316.09 1,731.00 270.01 25,317.10
Rent 3,220.00 3,220.00
Contributions and Donations 1,271,040.20 11,531.41 1,282,571.61
Refund of Prior Year’s Expenditures 3,365.10 4,969.03 8,334.13
Other Miscellaneous Revenue 3,390.09 1,252.25 1,065.68 5,708.02
Insurance Proceeds 8,587.68 11,926.69 20,514.37
Sales of County Property 10,646.38 77,988.48 88,634.86
Total Revenue and Other Sources 6,744,007.34 2,642,178.43 218,045.37 9,604,231.14
Expenditure and Other Uses (subfunction level):
Legislative 145,510.08 145,510.08
Elections 23,553.25 23,553.25
Judicial System 12,773.31 12,773.31
Financial Administration 434,382.01 434,382.01
Legal Services 259,072.11 259,072.11
Other General Government 663,966.58 8,414.00 672,380.58
Law Enforcement 904,347.19 1,660.75 906,007.94
Protective and Emergency Services 5,750.00 249,345.12 255,095.12
Highways and Bridges 4,681,489.35 4,681,489.35
Other Public Works 6,907.65 6,907.65
Economic Assistance 71,701.95 71,701.95
Health Assistance 73,804.80 73,804.80
Social Services 82,279.56 2,861.36 85,140.92
Mental Health Services 42,317.63 42,317.63
Culture 340,316.51 13,300.91 353,617.42
Recreation 748,714.24 748,714.24
Soil Conservation 264,111.97 264,111.97
Water Conservation 12,491.85 12,491.85
Urban Development 73,459.43 73,459.43
Economic Development 36,954.45 36,954.45
Total Expenditures and Other Uses 4,202,414.57 4,681,489.35 275,582.14 9,159,486.06
Transfers In (Out) (2,022,958.28) 1,957,342.00 65,617.73 1.45
Increase/Decrease in Fund Balance 518,634.49 (81,968.92) 8,080.96 444,746.53
Ending Balance
Restricted 584,924.68 85,040.41 669,965.09
Assigned 3,421,583.00 (697.59) 3,420,885.41
Unassigned 1,775,719.14 (290,631.24) 1,485,087.90
Total Ending Fund Balance 5,197,302.14 294,293.44 84,342.82 5,575,938.40
