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12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
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ASSETS
======
1001 CLAIM ON CASH 102,340.03 1,590,202.94
1009 RECONCILING ITEMS TO CASH 43,146.66 0.00
1010 GENERAL BANK ACCOUNT 3,627.48 11,312.93
1011 CEMETERY ENDOWMENT CD 39846 0.00 120,000.00
1012 CEMETERY ENDOWMENT CD 70019 0.00 30,000.00
1060 COLEMAN PUBLIC LIBRARY/C.D. 0.00 1,648.23
1072 CPD/DONATIONS 0.66 1,059.93
1090 CASH DRAWER-LIBRARY 0.00 234.09
1100 SR. CITIZEN CENTER/REMODELING 0.00 619.15
1120 TDEM COVID-19 RELIEF GRANT 0.49 2,362.93
1151 TEXPOOL POLICE FLEET 0.00 13.23
1201 ACCOUNTS RECEIVABLE AIR EVAC 41.60 328.77
1202 ACCOUNTS RECEIVABLE - OTHER 150.00 600.00
1204 DUE FROM COMPONENT UNITS 0.00 7,468.04
1210 SALES TAX RECEIVABLE 24,967.69 116,167.91
1225 FRANCHISE TAXES RECEIVABLE 628.41 12,950.97
1230 DELINQUENT PROPERTY TAX AR 0.00 79,371.72
1235 ALLOW FOR UNCOLLECTIBLE TAX 0.00 28,568.53
1240 DUE FROM TAX APPR DIST 0.00 10,897.03
1245 GRANTS RECEIVABLE 0.00 18,045.67
1247 GRANT RECEIVABLE - TDA CDBG 45,000.00 45,000.00
1250 INTEREST RECEIVABLE 0.00 1,375.17
1255 MISCELLANEOUS A/R 31,804.91 40,407.58
1400 PREPAID EXPENSE 600,000.00 0.00
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 262,895.14 342,377.23
2010 ACCOUNTS PAYABLE 30,000.00 30,000.00
2100 DEPENDENT HEALTH INS. PREMIUM 396.31 0.00
2110 COBRA LIABILITY 6,278.99 0.00
2115 SALARY ACCRUAL 6,639.58 32,364.62
2180 LOAN TO PD 0.00 39.78
2200 DEFERRED REVENUE 0.00 45,945.74
2210 UNAPPLIED CREDITS-UTILITY SYS 695.00 1,029.88
2230 DUE TO OTHERS 1,046.50 0.00
2250 CHAP 59 SEIZED CASH ASSETS 0.00 801.94
2495 PRE-PAID LEGAL SERVICE 0.01 0.00
2500 UNITED HEALTHCARE 152.68 0.00
2510 MUTUAL OF OMAHA 0.01 0.00
2520 AFLAC-PAYABLE 0.01 0.00
2550 MASA 0.01 0.00
2730 DUE TO/FROM UTILITY FUND 806.25 0.00
2800 SUSPENSE ACCOUNT 5,215.87 0.00
2900 FUND BALANCE 600,000.00 2,235,801.91
2910 NONSPENDABLE FUND BALANCE 600,000.00 0.00
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
LIABILITIES AND FUND BALANCE (CONT.)
====================================
REVENUES
=========
3100-05 SALES TAX COLLECTIONS 62,957.36 1,372,000.47
3110-10 SALARY REIMBURSEMENT 21,228.66 123,521.64
3121-05 PROPERTY TAXES (M&O) 17,940.84 417,638.42
3122-05 DELINQUENT M&O TAXES 3,338.26 11,378.53
3123-05 P & I - PROPERTY TAXES (M&O) 1,310.70 3,327.03
3124-05 TAX CERTIFICATES 67.50 179.99
3128-05 PERSONAL PROPERTY TAX 152.64 368.63
3129-05 OTHER REVENUES-TAX COLLECTOR 0.00 2,163.96
3130-05 PAYMENT IN LIEU OF TAXES 0.00 2,676.05
3140-05 HUD RECPTS IN LEIU OF TAX 7,093.63 7,093.63
3150-05 FRANCHISE TAX RECEIPTS 22,140.49 85,664.91
3160-15 POUND FEES,DOG LICENSE 120.00 2,420.00
3160-18 COPY MACHINE REVENUE 0.00 1,677.70
3164-05 GRANT FROM 4A CORP 5,000.00 5,000.00
3165-05 GRANT FROM 4B CORP 5,000.00 5,000.00
3170-14 BLDG,ELEC,PLMBG PERMITS 22,326.37 43,672.72
3170-18 FINES, FEES, BOOKS, ETC. 0.00 242.60
3180-13 SWIM POOL FEES 0.00 7,522.00
3180-18 LOST ITEM REVENUE 0.00 7.99
3190-13 SWIM POOL CONCESSIONS 0.00 1,962.40
3190-18 LAMINATION 0.00 51.00
3191-18 COMMUNITY ROOM REVENUE 0.00 2,380.00
3200-16 MC FINES KEPT BY CITY 4,786.50 53,005.21
3210-16 MC COSTS KEPT BY CITY 0.00 6,925.81
3211-16 COURT COST TO STATE COLLECTED 0.00 5,446.76
3230-17 BURIAL SERVICES 6,150.00 54,625.00
3240-18 COUNTY TO LIBRARY 0.00 4,000.00
3250-11 GRANT PROCEEDS 0.00 118,054.67
3255-11 TFS HB2604 PROCEEDS 0.00 10,000.00
3300-05 TOWER RENTAL 1,500.00 26,305.70
3300-14 VOLUNTARY PROPERTY ABATEMENTS 1,650.00 14,043.20
3300-17 AGRICULTURAL LEASE - INCOME 0.00 400.00
3305-14 SALE OF SCRAP METAL-ABATEMENTS 0.00 5,053.00
3310-05 INTEREST INCOME-GENERAL 675.09 7,146.33
3310-17 INTEREST INCOME - CEMETERY 0.00 7,163.69
3310-18 INVESTMENT INCOME-LIBRARY 126.00 582.63
3320-18 MISC. INCOME - LIBRARY 0.00 46.25
3325-08 GRANT FROM TDA-CDBG-CD 0.00 22,500.00
3330-05 MISC. INCOME - GENERAL 88.07 1,127.90
3330-07 MISC. INCOME - POLICE 42.00 342.00
3330-11 MISC. INCOME - FIRE 0.00 3,664.71
3330-12 CITY PARK GRANT FUNDS 0.00 136,255.94
3330-17 MISC. INCOME - CEMETERY 0.00 375.00
3330-18 LIBRARY/FAXES SENT 0.00 157.90
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
===============
3331-07 ACADEMY - CADET RESPONSIBLITY 0.00 99.54
3335-12 PAVILION REVENUE 975.00 7,300.00
3340-16 MC OMNIBASE FEES COLLECTED 0.00 99.92
3342-05 INSURANCE COLLECTED 1,000.00 1,000.00
3343-18 GRANT - FRIENDS OF CCF 0.00 2,500.00
3345-14 EDC GRANT-PROPERTY ABATEMENTS 20,000.00 20,000.00
3348-07 GRANT PROCEEDS 0.00 30,000.00
3350-05 GENERAL SERVICES FEES (4%) 26,436.26 258,653.26
3350-07 DONATIONS TO POLICE DEPT 0.00 100.00
3350-16 MC PRIVATE COLLECTION FEES 0.00 1,293.55
3350-17 SALE OF ASSETS/CEM. LOTS ETC 2,175.00 21,635.00
3360-16 MC RESTITUTION FEES COLLECTED 0.00 150.00
3360-18 SPECIFIED DONATIONS 0.00 2,080.00
3370-05 INTERNAL FRANCHISE FEES (4%) 26,436.26 258,653.26
3378-05 OPIOID ABATEMENT TRUST FUND 0.00 332.35
3380-11 CVFD GRANT PROCEEDS 0.00 3,000.00
3384-05 MIXED BEVERAGE TAXES 1,410.84 21,566.07
3385-11 FEMA GRANTS 0.00 375.52
3388-15 SURPLUS PROPERTY 0.00 6.12
3392-05 PLANNING & ZONING FEES 0.00 150.00
3395-05 CREDIT CARD PROCESSING FEE 35.10 339.65
3395-07 INSURANCE COLLECTED- POLICE 0.00 13,520.85
3397-05 CDBG - RED GRANT - PHASE 1 50,000.00 50,000.00
3400-05 AIR EVAC EMS 666.00 8,140.50
3401-05 AIR EVAC EMS-CITY FEE 74.00 904.50
4300-98 TRANSFER FROM EWS FUND 127,083.33 1,524,999.96
4300-99 TRANSFERS FROM SPECIAL REVENUE 3,556.28 3,556.28
4320-98 TRANSFER FROM SOLID WASTE 5,000.00 60,000.00
EXPENDITURES
=============
5100-05 LEGAL SERVICES 2,225.00 15,069.41
5100-07 SALARIES 40,514.18 496,013.41
5100-08 SALARIES 7,719.43 80,211.33
5100-10 SALARIES 6,526.14 80,489.16
5100-11 SALARIES 26,155.16 287,267.63
5100-12 SALARIES 6,198.00 78,096.75
5100-13 SALARIES 48.47 15,179.14
5100-14 SALARIES 572.00 11,898.95
5100-15 SALARIES 4,696.75 56,433.25
5100-16 SALARIES 880.00 21,349.90
5100-17 SALARIES 5,733.75 72,441.75
5100-18 SALARIES 5,553.15 70,581.00
5100-19 SALARIES 4,331.35 50,268.10
5102-07 OVERTIME WAGES 4,128.18 65,202.95
5102-08 OVERTIME WAGES 788.12 6,084.06
5102-11 OVERTIME WAGES 2,325.27 30,082.21
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5102-12 OVERTIME WAGES 36.75 2,579.25
5102-15 OVERTIME WAGES 399.00 3,885.75
5102-17 OVERTIME WAGES 409.05 8,371.80
5102-19 OVERTIME WAGES 14.85 1,840.37
5103-07 RESERVE OFFICERS 854.09 17,088.14
5104-07 LONGEVITY PAY 0.00 2,132.00
5104-08 LONGEVITY PAY 0.00 460.00
5104-10 LONGEVITY PAY 0.00 336.00
5104-11 LONGEVITY PAY 0.00 2,356.00
5104-12 LONGEVITY PAY 0.00 812.00
5104-14 LONGEVITY PAY 0.00 56.00
5104-15 LONGEVITY PAY 0.00 1,202.00
5104-16 LONGEVITY PAY 0.00 120.40
5104-17 LONGEVITY PAY 0.00 760.00
5104-18 LONGEVITY PAY 0.00 3,016.00
5104-19 LONGEVITY PAY 0.00 230.00
5110-07 WORKERS' COMPENSATION COVERAGE 1,242.85 15,483.14
5110-08 WORKERS' COMPENSATION COVERAGE 619.15 3,560.65
5110-10 WORKERS' COMPENSATION COVERAGE 17.75 249.00
5110-11 WORKERS' COMPENSATION COVERAGE 1,085.68 13,815.84
5110-12 WORKERS' COMPENSATION COVERAGE 199.00 1,883.00
5110-13 WORKERS' COMPENSATION COVERAGE 28.25 339.00
5110-14 WORKERS' COMPENSATION COVERAGE 3.00 72.00
5110-15 WORKERS' COMPENSATION COVERAGE 151.68 2,045.16
5110-16 WORKERS' COMPENSATION COVERAGE 16.33 231.96
5110-17 WORKERS' COMPENSATION COVERAGE 353.52 3,576.24
5110-18 WORKERS' COMPENSATION COVERAGE 26.43 303.16
5110-19 WORKERS' COMPENSATION COVERAGE 7.50 18.00
5115-07 HEALTH INSURANCE BENEFIT 17,491.26 55,034.28
5115-08 HEALTH INSURANCE BENEFIT 1,549.50 19,456.73
5115-10 HEALTH INSURANCE BENEFIT 769.38 9,155.62
5115-11 HEALTH INSURANCE BENEFIT 14,871.80 27,567.92
5115-12 HEALTH INSURANCE BENEFIT 1,923.45 23,081.47
5115-14 HEALTH INSURANCE BENEFIT 384.70 3,846.94
5115-15 HEALTH INSURANCE BENEFIT 1,154.08 13,934.18
5115-16 HEALTH INSURANCE BENEFIT 0.00 4,373.20
5115-17 HEALTH INSURANCE BENEFIT 1,923.45 23,081.33
5115-18 HEALTH INSURANCE BENEFIT 1,538.76 18,465.12
5115-19 HEALTH INSURANCE BENEFIT 1,154.06 13,763.50
5120-07 UNEMPLOYMENT INSURANCE 0.00 4,077.70
5125-07 FICA AND MEDICARE 3,192.33 43,042.50
5125-08 FICA AND MEDICARE 618.36 6,546.25
5125-10 FICA AND MEDICARE 473.34 6,133.93
5125-11 FICA AND MEDICARE 1,956.19 23,507.76
5125-12 FICA AND MEDICARE 458.34 6,190.84
5125-13 FICA AND MEDICARE 0.00 1,115.16
5125-14 FICA AND MEDICARE 43.46 911.54
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 5
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5125-15 FICA AND MEDICARE 364.50 4,652.09
5125-16 FICA AND MEDICARE 0.00 1,340.90
5125-17 FICA AND MEDICARE 455.39 6,151.46
5125-18 FICA AND MEDICARE 401.16 5,535.75
5125-19 FICA AND MEDICARE 304.04 3,940.19
5130-07 RETIREMENT BENEFIT 7,857.39 103,532.28
5130-08 RETIREMENT BENEFIT 1,542.79 16,120.67
5130-10 RETIREMENT BENEFIT 1,174.08 15,002.22
5130-11 RETIREMENT BENEFIT 4,993.57 59,000.46
5130-12 RETIREMENT BENEFIT 1,148.15 15,267.18
5130-14 RETIREMENT BENEFIT 108.06 2,235.06
5130-15 RETIREMENT BENEFIT 906.48 11,402.56
5130-16 RETIREMENT BENEFIT 0.00 4,111.47
5130-17 RETIREMENT BENEFIT 1,141.71 15,184.42
5130-18 RETIREMENT BENEFIT 861.40 11,640.35
5130-19 RETIREMENT BENEFIT 758.71 9,700.42
5131-07 LIFE INSURANCE BENEFIT 104.34 905.93
5131-08 LIFE INSURANCE BENEFIT 15.34 113.89
5131-10 LIFE INSURANCE BENEFIT 15.06 154.14
5131-11 LIFE INSURANCE BENEFIT 52.34 502.47
5131-12 LIFE INSURANCE BENEFIT 19.16 166.73
5131-14 LIFE INSURANCE BENEFIT 8.51 30.78
5131-15 LIFE INSURANCE BENEFIT 12.31 110.38
5131-16 LIFE INSURANCE BENEFIT 0.00 47.07
5131-17 LIFE INSURANCE BENEFIT 18.48 158.45
5131-18 LIFE INSURANCE BENEFIT 12.10 94.60
5131-19 LIFE INSURANCE BENEFIT 11.93 104.60
5134-16 MUNICIPAL JUDGE CONTRACT 3,600.00 21,600.00
5136-05 AIR EVAC EMS EXPENSE 1,355.16 8,077.81
5140-11 CVFD FIREMAN RETIRED 250.00 3,000.00
5141-11 CVFD EXPENSE 6,865.31 10,186.90
5145-05 PROFESSIONAL SERVICES 0.00 450.00
5145-08 PROFESSIONAL SERVICES 0.00 1,418.75
5145-11 CVFD MEMBERSHIP ROSTER 2,925.00 11,400.00
5145-14 PROFESSIONAL SERVICES 0.00 163.30
5145-16 PROFESSIONAL LEGAL SERVICES 1,450.00 5,075.00
5150-07 LEGAL SERVICES 1,283.00 5,393.50
5150-08 ENGINEERING 5,000.00 10,000.00
5150-11 VOLUNTEER WORKERS COMP. 256.68 483.48
5150-12 LEGAL SERVICES 762.50 1,700.00
5150-13 LEGAL SERVICES 0.00 37.50
5150-14 LEGAL SERVICES 250.00 1,189.00
5150-15 LEGAL SERVICES 0.00 925.00
5150-16 MC OMNIBASE EXPENSE 61.49 261.95
5150-18 LEGAL SERVICES 25.00 25.00
5150-19 LEGAL SERVICES 0.00 275.00
5151-05 GIS SYSTEM 0.00 1,020.54
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 6
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5151-08 LEGAL SERVICES 1,500.00 2,062.50
5151-11 LEGAL SERVICES 25.00 25.00
5151-14 GIS SYSTEM 0.00 102.05
5152-16 MC RESTITUTION EXPENSE 0.00 700.00
5155-05 COUNTY TAX APPRAISAL 10,940.06 43,760.24
5155-11 CVFD GRANT EXPENSE 0.00 2,994.13
5155-14 SOFTWARE MAINTENANCE SRVCS 0.00 812.50
5155-15 EUTHANSIA EXPENSES 353.80 2,396.90
5155-19 SOFTWARE MAINTENANCE SRVCS 0.00 812.50
5160-05 REGULAR MAINTENANCE 652.17 12,995.88
5160-07 REGULAR MAINTENANCE 1,629.67 19,887.78
5160-08 REGULAR MAINTENANCE 1,832.82 8,004.63
5160-09 REGULAR MAINTENANCE 1,887.60 7,246.40
5160-10 REGULAR MAINTENANCE 997.97 1,244.68
5160-11 REGULAR MAINTENANCE 3,853.01 11,492.21
5160-12 REGULAR MAINTENANCE 663.57 4,716.20
5160-13 REGULAR MAINTENANCE 0.00 10,674.80
5160-14 REGULAR MAINTENANCE 1,101.08 3,084.03
5160-15 REGULAR MAINTENANCE 150.32 3,437.37
5160-16 REGULAR MAINTENANCE 0.00 630.06
5160-17 REGULAR MAINTENANCE 1,237.75 4,158.96
5160-18 REGULAR MAINTENANCE 42.57 3,247.28
5160-19 REGULAR MAINTENANCE 1,189.30 1,618.94
5162-05 SOFTWARE MAINTENANCE SRVCS 43.28 1,797.49
5162-07 SOFTWARE MAINTENANCE SRVCS 0.00 9,901.24
5162-08 SOFTWARE MAINTENANCE SRVCS 0.00 812.50
5162-11 SOFTWARE MAINTENANCE SRVCS 1,699.80 3,494.80
5162-15 SOFTWARE MAINTENANCE SRVCS 0.00 812.50
5162-16 SOFTWARE MAINTENANCE SRVCS 540.75 540.75
5162-18 SOFTWARE MAINTENANCE SRVCS 0.00 2,736.11
5165-07 JANITORIAL SUPPLIES 151.95 151.95
5165-11 JANITORIAL SUPPLIES 189.12 726.85
5165-18 JANITORIAL SUPPLIES 0.00 727.23
5166-07 INMATE HOUSING 50.00 2,875.00
5167-07 IMPREST FUNDS - CID 0.00 5,000.00
5170-05 EQUIPMENT MAINTENANCE 0.00 14.00
5170-07 EQUIPMENT MAINTENANCE 1,596.00 4,676.67
5170-08 EQUIPMENT MAINTENANCE 652.76 22,063.36
5170-09 EQUIPMENT MAINTENANCE 277.42 1,236.27
5170-11 EQUIPMENT MAINTENANCE 2,420.64 5,653.97
5170-12 EQUIPMENT MAINTENANCE 233.76 1,238.91
5170-13 EQUIPMENT MAINTENANCE 0.00 2,503.02
5170-17 EQUIPMENT MAINTENANCE 263.66 2,186.94
5170-18 EQUIPMENT MAINTENANCE 0.00 336.52
5170-19 EQUIPMENT MAINTENANCE 0.00 169.47
5171-05 VEHICLE MAINTENANCE 34.00 557.97
5171-07 VEHICLE MAINTENANCE 1,299.67 13,363.38
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 7
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5171-08 VEHICLE MAINTENANCE 229.68 2,373.85
5171-09 VEHICLE MAINTENANCE 32.26 434.75
5171-11 VEHICLE MAINTENANCE 255.32 560.36
5171-12 VEHICLE MAINTENANCE 29.96 1,256.91
5171-14 VEHICLE MAINTENANCE 0.00 7.00
5171-15 VEHICLE MAINTENANCE 6.00 979.07
5171-17 VEHICLE MAINTENANCE 12.00 505.84
5171-19 VEHICLE MAINTENANCE 126.00 1,013.86
5173-08 DITCH MAINTENANCE 0.00 4,336.65
5175-05 TOWER MAINTENANCE 513.05 3,950.79
5177-05 BUILDING MAINTENANCE 0.00 353.90
5177-07 BUILDING MAINTENANCE 0.00 5,193.81
5177-08 STATION 2 MAINTENANCE 171.67 203.83
5177-11 BUILDING MAINTENANCE 452.94 8,655.19
5177-15 BUILDING MAINTENANCE 0.00 14.54
5177-18 BUILDING MAINTENANCE 0.00 1,775.30
5178-05 SR CENTER BLDG MAINTENANCE 0.00 415.00
5180-05 LEGAL NOTICES 398.60 1,930.65
5180-07 LEGAL NOTICES 0.00 10.37
5180-16 COURT COSTS TO STATE 5,455.64 20,942.48
5181-14 LEGAL NOTICES 664.00 2,296.00
5182-16 COLLECTION AGENCY EXPENSE 515.79 3,752.87
5185-03 ASSOCIATION DUES 0.00 366.00
5185-05 ASSOCIATION DUES 100.00 4,375.00
5185-07 ASSOCIATION DUES 0.00 248.10
5185-11 DUES & SUBSCRIPTIONS 0.00 307.01
5185-12 PAVILION DEPOSIT REIMBURSEMENT 300.00 4,820.00
5185-18 ASSOCIATION DUES/LIBRARY 0.00 238.70
5186-18 COMMUNITY RM REIMBURSEMENT 0.00 1,350.00
5190-05 CHAMBER SUPPORT 1,000.00 6,000.00
5191-05 CREDIT CARD CHARGES 49.25 3,418.57
5195-04 EMERGENCY NOTIFICATIONS 0.00 4,950.00
5195-13 CONCESSIONS 0.00 1,991.84
5199-04 AMBULANCE SERVICE 0.00 125,000.00
5200-01 OFFICE SUPPLIES 15.00 787.39
5200-02 OFFICE SUPPLIES 51.28 209.33
5200-03 OFFICE SUPPLIES 442.95 1,172.22
5200-05 CITY TO THE ARK 0.00 4,000.00
5200-07 OFFICE SUPPLIES 65.07 574.13
5200-18 OFFICE SUPPLIES 0.00 187.17
5200-19 OFFICE SUPPLIES 139.98 139.98
5201-14 POSTAGE & DELIVERY 1,101.74 1,127.80
5201-16 POSTAGE & DELIVERY 86.17 866.94
5201-19 POSTAGE & DELIVERY 649.58 2,769.31
5202-01 MINOR TOOLS & EQUIPMENT 0.00 17.05
5202-03 MINOR TOOLS & EQUIPMENT 489.97 489.97
5202-05 MINOR TOOLS & EQUIPMENT 55.00 1,009.35
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 8
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5202-07 MINOR TOOLS & EQUIPMENT 0.00 224.98
5202-11 MINOR TOOLS & EQUIPMENT 6,177.30 9,722.65
5202-19 MINOR TOOLS & EQUIPMENT 507.28 507.28
5203-07 AMMUNITION 2,441.61 2,441.61
5203-08 STREET SIGNS 0.00 2,452.40
5204-07 FURNITURE & FIXTURES 0.00 886.35
5205-07 BODY/CAR CAMERAS 0.00 30,294.98
5206-07 SAFETY SUPPLIES 1,445.12 1,445.12
5207-11 HAZMAT & FOAM SUPPLIES 0.00 335.00
5208-03 ALL OTHER SUPPLIES 0.00 251.25
5208-07 ALL OTHER SUPPLIES 36.90 36.90
5208-11 ALL OTHER SUPPLIES 413.69 413.69
5209-18 LIBRARY EVENTS 0.00 383.00
5210-05 CITY TO MUSEUM - CHAPS 0.00 2,000.00
5210-19 PROPERTY ABATEMENT/DEMO 1,585.00 1,585.00
5220-01 INSURANCE 0.00 589.19
5220-05 INSURANCE 0.00 8,164.04
5220-07 INSURANCE 0.00 41,737.00
5220-08 INSURANCE 0.00 11,783.80
5220-09 INSURANCE 0.00 508.85
5220-11 INSURANCE 0.00 5,142.02
5220-12 INSURANCE 0.00 4,285.02
5220-14 INSURANCE 0.00 964.13
5220-17 INSURANCE 0.00 3,317.67
5220-18 INSURANCE 0.00 5,570.52
5221-11 VEHICLE INSURANCE 0.00 16,604.44
5250-04 UTILITIES - LWSS 906.07 3,832.56
5250-05 UTILITIES-LWSS-SENIOR CENTER 1,963.43 8,741.82
5250-07 UTILITIES - LWSS 1,693.34 6,696.90
5250-08 UTILITIES - LWSS 798.33 4,077.02
5250-11 UTILITIES - LWSS 2,139.81 8,371.20
5250-12 UTILITIES - LWSS 449.76 1,844.63
5250-13 UTILITIES - LWSS 2,010.33 8,679.62
5250-14 UTILITIES - LWSS 279.35 907.80
5250-15 UTILITIES - LWSS 9,862.19 10,746.87
5250-17 UTILITIES - LWSS 582.15 1,376.37
5250-18 UTILITIES - LWSS 2,560.60 10,709.82
5255-05 ANNUAL AUDIT SERVICES 278.74 8,552.51
5260-07 DETECTIVE EXPENSE 0.00 500.00
5260-11 PROTECTIVE/SAFETY GEAR 2,649.85 5,651.04
5270-03 TRAINING AND TRAVEL 1,214.83 7,650.79
5270-05 TRAINING AND TRAVEL 135.00 11,137.69
5270-07 TRAINING AND TRAVEL 879.47 8,065.15
5270-11 TRAINING AND TRAVEL 100.00 6,363.50
5270-12 UTILITIES-LWSS - FAMILY CENTER 683.74 2,940.99
5270-13 TRAINING AND TRAVEL 0.00 1,180.00
5270-14 TRAINING AND TRAVEL 0.00 1,488.06
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 9
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5270-15 TRAINING AND TRAVEL 0.00 469.07
5270-16 TRAINING AND TRAVEL 0.00 854.25
5270-18 TRAINING AND TRAVEL 0.00 3,043.05
5270-19 TRAINING AND TRAVEL 0.00 1,243.35
5271-03 BUSINESS TRAVEL 143.00 1,370.86
5280-14 HOUSE DEMOLITIONS 20,225.00 19,879.07
5285-11 FIRE MARSHALL EXPENSE 210.98 210.98
5290-05 UNIFORMS 93.00 1,142.31
5290-07 UNIFORMS 5,220.13 10,508.77
5290-08 UNIFORMS 574.36 2,094.53
5290-11 UNIFORMS 25.00 1,361.29
5290-12 UNIFORMS 100.48 1,943.62
5290-15 UNIFORMS 31.96 744.63
5290-17 UNIFORMS 63.00 1,295.30
5290-18 UNIFORMS 35.56 659.04
5290-19 UNIFORMS 0.00 482.53
5310-07 COPIER LEASE 118.04 559.07
5310-18 COPIER RENTAL 0.00 2,650.61
5311-05 COPY MACHINE USAGE 940.94 5,021.27
5315-05 FUEL 463.79 2,687.06
5315-07 FUEL 4,823.61 31,184.18
5315-08 FUEL 870.47 8,845.86
5315-09 FUEL 7.13 238.83
5315-11 FUEL 1,186.27 6,598.55
5315-12 FUEL 660.59 5,514.82
5315-14 FUEL 62.83 1,079.84
5315-15 FUEL 219.92 1,383.56
5315-17 FUEL 695.82 3,914.47
5315-19 FUEL 599.47 2,712.10
5400-07 DONATIONS EXPENDED 0.00 43.16
6010-05 ADMIN EXP.(CELL,GAS,UTILITIES) 1,186.29 8,265.72
6010-08 INJECTION- STREET IMPROVEMENT 2,833.33 33,999.96
6010-12 UTILITIES-LWSS-SPORT COMPLEX 5,405.58 18,290.50
6012-05 SERVICE PINS, AND MEALS 0.00 1,960.13
6020-02 CODIFICATION OF ORDINANCES 0.00 2,490.00
6020-18 BOOKS AND PERIODICALS 0.00 8,901.39
6021-02 MINUTE BOOK PRESERVATION 0.00 664.53
6200-08 BAD DEBT WRITE-OFF 1.26 5.48
6205-07 INSURANCE REPAIR- PD 0.00 14,020.85
6206-05 PROFESSIONAL SERVICE-INSURANCE 507.34 9,984.90
6400-07 CAPITAL OUTLAY 16,327.00 58,225.00
6400-11 CAPITAL OUTLAY 608,656.00 638,820.26
6400-12 CAPITAL OUTLAY 0.00 136,255.94
6400-17 CAPITAL OUTLAY 133,955.00 147,455.00
6401-11 CAPITAL IMPROVEMENT 8,292.00 10,283.09
6405-05 DEBT SERVICE - VERKADA 0.00 2,844.08
6405-07 DEBT SERVICE - VERKADA 0.00 5,688.16
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 10
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
6405-11 DEBT SERVICE - VERKADA 0.00 5,688.16
6410-05 CAPITAL OUTLAY-CITY HALL 0.00 17,698.59
6450-11 INTERNET SERVICE 0.00 318.56
6510-08 DEBT SERVICE/ STREET SWEEPER 0.00 25,444.12
6515-08 DEBT SERVICE/SOUTHSIDE BANK 0.00 10,845.61
6520-05 LEASE PAYMENTS-EXPLORER 600.71 7,550.24
6520-08 LEASE PAYMENTS-PICKUPS 2,532.78 32,038.89
6520-12 LEASE PAYMENTS-PICKUP 645.59 8,198.30
6520-17 LEASE PAYMENTS-PICKUP 825.35 10,469.02
6520-19 LEASE PAYMENTS-PICKUP 601.72 7,635.94
6530-07 DEBT SERVICE/POLICE FLEET 39,685.60 39,685.60
6700-07 UTILITIES - TELEPHONE 1,054.13 7,695.93
6700-08 UTILITIES - TELEPHONE 19.84 235.40
6700-11 UTILITIES - TELEPHONE 405.48 3,829.10
6700-12 UTILITIES - TELEPHONE 45.18 387.20
6700-14 UTILITIES - TELEPHONE 44.00 483.03
6700-15 UTILITIES - TELEPHONE 57.20 543.22
6700-16 UTILITIES - TELEPHONE 19.84 235.40
6700-18 UTILITIES - TELEPHONE 318.39 2,986.49
6700-19 UTILITIES - TELEPHONE 199.32 1,363.45
6750-07 UTILITIES - NATURAL GAS 163.95 1,530.70
6750-08 UTILITIES - NATURAL GAS 155.41 884.07
6750-11 UTILITIES - NATURAL GAS 155.41 2,690.86
6750-15 UTILITIES - NATURAL GAS 284.50 2,519.93
6750-17 UTILITIES - NATURAL GAS 163.95 1,421.14
6760-04 COUNTY DISPATCH SERVICES 11,853.18 142,238.16
7170-08 TDA-CDBG-CD - EXPENSE 30,000.00 52,500.00
7172-05 SALES TAX TO EDC 4A 15,739.32 343,000.12
7173-05 SALES TAX TO EDC 4B 15,739.36 343,000.16
7173-07 UTILITIES - INTERNET 959.92 6,837.26
7173-08 UTILITIES - INTERNET 23.99 276.82
7173-11 UTILITIES - INTERNET 23.99 276.82
7173-12 UTILITIES - INTERNET 12.00 138.45
7173-14 UTILITIES - INTERNET 23.99 276.82
7173-15 UTILITIES - INTERNET 23.99 276.82
7173-16 UTILITIES - INTERNET 23.99 276.82
7173-17 UTILITIES - INTERNET 12.00 138.43
7173-18 UTILITIES - INTERNET 150.00 665.00
7173-19 UTILITIES - INTERNET 23.99 276.82
7174-05 SR. CENTER INSURANCE 0.00 3,428.01
7177-05 MISCELLANEOUS EXPENSE 9.00 1,710.41
7178-05 SENIOR CENTER SUPPORT 4,000.00 24,000.00
7180-05 CDBG - RED GRANT - PHASE 1 50,000.00 50,000.00
7181-05 COMMUNITY ENHANCEMENT 19,159.50 40,516.62
7185-05 REMOTE SERVICES SUBSCRIPTIONS 34.10 596.64
7300-11 EOP - EVENT EXPENSES 0.00 369.65
7300-12 EOP - EVENT EXPENSES 0.00 313.59
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 11
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
7300-17 EOP - EVENT EXPENSES 0.00 313.59
7300-18 EOP - EVENT EXPENSES 0.00 220.88
7350-05 FEMA-PUBLIC ASSITANCE EXPENSE 20,608.57 20,608.57
8609-18 COUNTY TO LIBRARY EXPENSE 0.00 8,167.81
8610-11 GRANT EXPENSE 20,608.44 111,585.30
8613-18 FRIENDS OF COLEMAN CO FOUNDATI 0.00 2,498.00
8950-18 DONATIONS EXPENDED 424.10 1,765.77
_____________ _____________ _____________ _____________
*** TOTALS *** 2,089,394.56 2,089,394.56 7,580,933.03 7,581,123.03
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
210-Law Enforcement Standards
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 5,262.23
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 3,658.01
REVENUES
=========
3310-78 INTEREST EARNED 0.00 4.76
3330-78 POLICE TRAINING GRANTS 0.00 2,404.86
EXPENDITURES
=============
8610-79 LAW ENFORCEMENT STND. EXPENSES 0.00 805.40
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 6,067.63 6,067.63
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
215-Lake Coleman Law Enforcem
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 6,465.07
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 5,456.40
REVENUES
=========
3310-78 INTEREST 0.00 6.87
3330-78 LEOSE FUNDS 0.00 1,437.18
EXPENDITURES
=============
8610-79 LEOSE EXPENSE 0.00 435.38
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 6,900.45 6,900.45
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
220-Law Enforcement Support F
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 85.65 1,626.95
LIABILITIES AND FUND BALANCE
============================
REVENUES
=========
3350-07 DONATIONS TO POLICE DEPARTMENT 0.00 8,700.00
EXPENDITURES
=============
5280-07 K9 PROGRAM - EXPENSE 85.65 7,073.05
_____________ _____________ _____________ _____________
*** TOTALS *** 85.65 85.65 8,700.00 8,700.00
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
225-General Debt Service
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 242,496.13 65,959.46
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 127,965.23
REVENUES
=========
3125-05 PROPERTY TAXES (I&S) 12,228.27 281,714.49
3126-05 DELINQUENT PROP TAXES (I&S) 1,925.87 8,285.54
3127-05 P&I DEBT SERVICE TAX (I&S) 749.73 3,761.66
3310-05 INTEREST INCOME 0.00 232.54
EXPENDITURES
=============
6650-41 2008 CERTIFICATES OF OBLIG 98,600.00 0.00
9100-98 TRANSFER TO LWS 356,000.00 356,000.00
_____________ _____________ _____________ _____________
*** TOTALS *** 356,000.00 356,000.00 421,959.46 421,959.46
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
250-Occupancy Tax
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 9,750.07 71,432.19
1251 OCCUPANCY TAX RECEIVABLE 2,929.58 13,580.23
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 61,732.04
REVENUES
=========
3110-05 HOT - INTEREST INCOME 0.00 72.26
3381-05 OCCUPANY TAX REVENUES 2,929.58 50,162.73
EXPENDITURES
=============
7170-05 OCCPY TAX-TOURISM PROJECTS 5,000.00 15,000.00
7171-05 OCCUPANCY TAX TO CHAMBER 4,750.07 11,954.61
_____________ _____________ _____________ _____________
*** TOTALS *** 12,679.65 12,679.65 111,967.03 111,967.03
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
255-CPD SEIZURE
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 2,722.26 0.00
1010 CPD SEIZURE 7914 6.30 967.23
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 2,719.21
REVENUES
=========
3220-05 FORFEITURE REVENUE 0.00 980.00
3310-05 INTEREST 0.20 3.28
EXPENDITURES
=============
7177-05 MISCELLANEOUS EXPENSE 6.50 13.00
9100-98 TRANSFER TO GENERAL FUND 2,722.26 2,722.26
_____________ _____________ _____________ _____________
*** TOTALS *** 2,728.76 2,728.76 3,702.49 3,702.49
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
260-CPD- Forfeiture
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 834.02 0.00
1010 PD ASSET & FORFEITURE 7833 0.61 2,978.21
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 833.09
REVENUES
=========
3220-05 SEIZURE REVENUE 0.00 8,500.00
3310-05 INTEREST 0.61 4.87
EXPENDITURES
=============
5135-05 SEIZURE EXPENSE 0.00 5,525.73
9100-98 TRANSFER TO GENERAL FUND 834.02 834.02
_____________ _____________ _____________ _____________
*** TOTALS *** 834.63 834.63 9,337.96 9,337.96
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
265-Court Technology
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 129.99 3,961.60
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 2,854.88
REVENUES
=========
3215-16 COURT TECHNOLOGY REVENUE 0.00 1,244.51
3310-05 INTEREST 0.00 3.20
EXPENDITURES
=============
5197-16 COURT TECHNOLOGY EXPENSE 129.99 140.99
_____________ _____________ _____________ _____________
*** TOTALS *** 129.99 129.99 4,102.59 4,102.59
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
270-Court Security
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 5,303.93
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 3,775.17
REVENUES
=========
3220-16 COURT SECURITY FEES 0.00 1,524.52
3310-05 INTEREST 0.00 4.24
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 5,303.93 5,303.93
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
271-Youth Diversion Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 2,523.08
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 966.32
REVENUES
=========
3220-16 YOUTH DIVERSION REVENUE 0.00 1,555.64
3330-16 INTEREST REVENUE 0.00 1.12
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 2,523.08 2,523.08
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
272-Jury Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 50.41
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 19.30
REVENUES
=========
3220-16 JURY FUND REVENUE 0.00 31.11
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 50.41 50.41
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
275-Street Improvement Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 20,255.71 254,950.65
1225 UNBILLED RECEIVABLE 124.66 3,667.94
1300 A/R Street Improvement Fee 371.11 5,787.50
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 18,564.63 18,564.63
2900 FUND BALANCE 0.00 161,636.25
REVENUES
=========
3240-08 Street Improvement Fee 12,134.75 149,063.34
3241-08 PENALTIES 19.05 843.22
3310-08 Investment Earnings 0.00 243.13
3620-08 General Fund Injection 2,833.33 33,999.96
EXPENDITURES
=============
6010-08 Materials and Supplies 53,561.02 99,944.44
_____________ _____________ _____________ _____________
*** TOTALS *** 53,932.13 53,932.13 364,350.53 364,350.53
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
280-Cemetery Beautification
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 6,395.18
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 6,388.00
REVENUES
=========
3310-05 INTEREST 0.00 7.18
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 6,395.18 6,395.18
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
285-American Rescue Plan Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 1,046.50 266,716.96
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 96,861.25 96,861.25
2205 UNEARNED GRANT REVENUE 0.00 265,198.20
2710 DUE FROM GENERAL 1,046.50 0.00
2900 FUND BALANCE 0.00 628.61
REVENUES
=========
3310-41 INTEREST 0.00 890.15
3389-50 CLFRF REVENUE 0.00 714,544.41
EXPENDITURES
=============
7187-50 CLFRF EXPENSE 96,861.25 811,405.66
_____________ _____________ _____________ _____________
*** TOTALS *** 97,907.75 97,907.75 1,078,122.62 1,078,122.62
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
290-Fire Prevention Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 1,434.58 3,072.02
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 5,140.51
REVENUES
=========
3260-11 FIRE PREVENTION DONATIONS 0.00 3,950.00
3310-11 INTEREST 0.00 6.09
EXPENDITURES
=============
5280-11 FIRE PREVENTION EXPENSES 1,434.58 6,024.58
_____________ _____________ _____________ _____________
*** TOTALS *** 1,434.58 1,434.58 9,096.60 9,096.60
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 185,606.18 475,728.21
1010 UTILITIES BANK ACCT 71.95 350,209.79
1020 UTIL OFFICE-PETTY CASH 0.00 1,678.20
1040 SEWER-CAP. RESERVE 0.00 50,000.00
1060 LWS - CERT. OF DEPOSIT 0.00 50,000.00
1103 CAP. RESERVE - TEXPOOL 2,559.58 605,649.24
1104 TXPL-2019-19A PROCEEDS-WTP 269.46 63,759.88
1105 TEXPOOL LWS CAP. RESERVE 1,867.10 441,785.05
1106 TEXPOOL/INFRASTRUCTURE 1,292.38 305,799.90
1107 TEXPOOL-CAPITAL DEVELOPMENT 1,530.03 362,040.39
1108 TEXPOOL-ELECTRIC EQ LOAN 12.48 2,955.58
1200 ACCTS REC-UTILITIES 55,352.52 500,618.86
1205 ALLOWANCE FOR UNCOLLECTIBLE AC 32,041.00 57,062.00
1210 AMP RECEIVABLE 12,438.69 15,277.91
1225 UNBILLED RECEIVABLE 14,908.26 254,587.37
1230 GRANTS RECEIVABLE 55,688.00 55,688.00
1250 SALES TAX RECEIVABLE 1,222.95 9,070.52
1275 MISC ACCOUNTS RECEIVABLE 9,841.00 9,963.13
1350 DEFERRED OUTFLOW PENSION 264,360.00 850,963.00
1750 CONSTRUCTION IN PROCESS 0.00 81,387.54
1801 UTILITIES FUND-LAND 0.00 225,481.00
1802 UTILITY OFFICE ASSETS 249,700.00 460,653.60
1803 RIGHT TO USE ASSETS - UTIL OFF 0.00 27,670.69
1812 WATER SYSTEM ASSETS 0.00 22,665,287.21
1813 RIGHT TO USE ASSET - WATER SYS 0.00 148,234.23
1820 ELECTRIC SYSTEM ASSETS 0.00 8,433,185.65
1825 PUBLIC WORKS ADMINSTRATION 0.00 26,252.00
1826 CITY LAKES 24,696.32 1,746,635.27
1830 SEWER SYSTEM ASSETS 168,479.96 2,789,957.75
1840 CITY SHOP ASSETS 0.00 78,852.33
1865 ACCUM DEPRE-CITY LAKES 10,487.34 1,707,060.96
1870 ACCUM. DEPRECIATION-PW ADM 0.00 26,252.16
1875 ACCUM DEP-UTILITY OFFICE 10,445.79 103,387.79
1876 ACCUM AMORT - RTOUSE UTIL OFF 4,611.79 27,670.69
1880 ACCUM.DEP-WATER SYSTEM 678,667.26 8,254,857.50
1881 ACCUM AMORTIZATION - RIGHT TO 23,890.78 148,234.23
1885 ACCUM.DEP-ELECTRIC SYSTEM 290,627.01 7,703,898.67
1890 ACCUM DEP-SEWER SYSTEM 54,435.52 1,814,802.63
1895 ACCUM DEP-SHOP ASSETS 2,292.96 58,215.78
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 280,803.20 370,516.84
2020 SALES TAX PAYABLE 1,629.05 22,951.87
2030 CUSTOMER REFUNDS PAYABLE 152.82 5,528.25
2050 BONDS PAYABLE-CURRENT 2,000.00 354,000.00
2080 ACCRUED INTEREST EXPENSE 0.00 50,485.78
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
LIABILITIES AND FUND BALANCE (CONT.)
====================================
2100 DEPENDENT MEDICAL PREMIUMS 451.21 0.00
2114 WASHINGTON NATIONAL 0.01 0.00
2115 SALARY ACCRUAL 10,450.36 39,993.74
2120 ACCRUED VACATION PAYABLE 6,844.59 36,557.83
2150 CUSTOMER DEPOSITS 1,425.00 377,545.53
2210 UNAPPLIED CREDITS-UTILITY SYS 19,596.09 55,117.59
2220 NOTES PAYABLE 119,562.23 760,815.55
2261 BONDS PAYABLE - 1008 LT 354,000.00 10,810,000.00
2262 DISCOUNT ON 2008 COs 9,281.00 139,215.00
2264 RIGHT TO USE LIABILITIES - CUR 0.00 31,310.12
2290 NET PENSION LIABILITY 479,158.00 907,266.00
2295 DEFERRED INFLOW PENSION 136,721.00 525,589.00
2450 AMERITAS 0.01 0.00
2500 UNITED HEALTHCARE 0.01 0.00
2510 MUTUAL OF OMAHA 0.01 0.00
2550 MASA 0.01 0.00
2710 DUE TO/FROM GENERAL FUND 806.25 0.00
2900 FUND BALANCE 0.00 8,114,089.67
REVENUES
=========
3100-23 AMP REVENUE 17,210.41 12,060.71
3100-29 ELECTRICITY BILLED 327,955.15 2,805,506.33
3110-23 WATER BILLED 192,786.73 1,988,160.90
3110-25 WASTEWATER BILLED 60,654.61 694,976.33
3110-29 POWER COST RECOVERY FEE 284,947.63 1,792,356.53
3115-29 DEMAND/INDUSTRIAL RATE 12,247.26 115,527.87
3116-23 COLEMAN S.U.D. WATER BILLED 21,110.67 212,158.17
3120-23 WASTEWATER REUSE WATER 97.13 322.63
3125-23 WATER TAPS 0.00 2,300.00
3125-25 SEWER TAPS 183.33 2,483.32
3130-29 TSF FEES-SERVICE CHGES 2,920.48 25,375.48
3140-29 PENALTIES ON UTILITIES 4,038.16 72,199.62
3160-29 BAD DEBT COLLECTIONS 589.78 827.65
3161-29 BAD DEBT COLLECTION FEE - 30% 311.63 744.06
3265-42 EDC GRANT PROCEEDS - TPW 13,922.00 13,922.00
3300-25 AGRICULTURAL LEASE-INCOME 0.00 2,754.80
3386-42 GRANT PROCEEDS 41,766.00 41,766.00
3388-41 SURPLUS PROPERTY 0.00 3,749.49
3390-42 INSURANCE COLLECTED-LAKE 0.00 28,173.95
3395-05 CREDIT CARD PROCESSING FEE 0.00 89.12
3395-20 CREDIT CARD PROCESSING FEE 3,822.23 35,041.56
3410-23 MISC INCOME - WATER 9,348.63 13,877.50
3410-25 MISC. INCOME- WASTEWATER 8,280.00 8,280.00
3410-29 MISC INCOME - ELECTRIC 233.30 2,499.75
3410-42 MISC INCOME- LAKE COLEMAN 893.00 6,795.00
3510-25 INTEREST INCOME 1,169.29 3,557.73
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
===============
3510-29 INTEREST INCOME 7,556.67 95,608.17
3951-20 LOAN PROCEEDS 0.00 249,700.00
4126-98 TRANSFER FROM GEN DEBT 356,000.00 356,000.00
4329-98 TRANSFER FROM SOLID WASTE 2,500.00 30,000.00
EXPENDITURES
=============
5100-31 SALARIES 47,398.24 319,336.59
5100-40 SALARIES 17,791.81 207,018.74
5100-41 SALARIES 5,271.93 102,801.23
5100-42 SALARIES 4,217.85 46,893.85
5100-50 SALARIES 11,445.74 90,607.02
5100-51 SALARIES 3,171.10 37,304.28
5100-70 SALARIES 2,134.84 26,022.96
5100-71 SALARIES 9,073.06 110,597.26
5100-72 SALARIES 38,960.52 474,915.57
5102-31 OVERTIME WAGES 1,540.02 20,527.70
5102-40 OVERTIME WAGES 439.08 5,865.36
5102-41 OVERTIME WAGES 275.49 11,535.78
5102-50 OVERTIME WAGES 609.45 7,835.55
5102-51 OVERTIME WAGES 91.08 6,643.79
5103-31 STAND-BY PAY 4,404.60 44,228.60
5103-41 STAND-BY PAY 183.00 3,848.00
5103-50 STAND-BY PAY 901.50 9,714.00
5104-31 LONGEVITY PAY 0.00 2,472.00
5104-40 LONGEVITY PAY 0.00 3,096.00
5104-41 LONGEVITY PAY 0.00 1,888.00
5104-42 LONGEVITY PAY 0.00 892.00
5104-50 LONGEVITY PAY 0.00 1,372.00
5104-51 LONGEVITY PAY 0.00 620.00
5104-70 LONGEVITY PAY 0.00 102.38
5104-71 LONGEVITY PAY 0.00 435.13
5104-72 LONGEVITY PAY 0.00 1,868.51
5110-31 WORKERS' COMPENSATION COVERAGE 709.77 11,557.24
5110-40 WORKERS' COMPENSATION COVERAGE 672.85 7,724.20
5110-41 WORKERS' COMPENSATION COVERAGE 302.32 3,566.84
5110-42 WORKERS' COMPENSATION COVERAGE 93.56 1,118.28
5110-50 WORKERS' COMPENSATION COVERAGE 181.39 2,136.68
5110-51 WORKERS' COMPENSATION COVERAGE 185.10 2,181.20
5110-70 WORKERS' COMPENSATION COVERAGE 13.05 140.04
5110-71 WORKERS' COMPENSATION COVERAGE 55.45 363.18
5110-72 WORKERS' COMPENSATION COVERAGE 238.10 2,554.98
5115-31 HEALTH INSURANCE BENEFIT 3,850.90 42,419.90
5115-40 HEALTH INSURANCE BENEFIT 3,848.90 46,316.98
5115-41 HEALTH INSURANCE BENEFIT 1,583.41 23,101.65
5115-42 HEALTH INSURANCE BENEFIT 736.31 7,165.84
5115-50 HEALTH INSURANCE BENEFIT 2,347.61 20,110.32
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5115-51 HEALTH INSURANCE BENEFIT 676.45 8,018.13
5115-70 HEALTH INSURANCE BENEFIT 392.36 3,965.44
5115-71 HEALTH INSURANCE BENEFIT 1,667.27 16,851.70
5115-72 HEALTH INSURANCE BENEFIT 7,159.09 72,359.18
5120-40 UNEMPLOYMENT INSURANCE 0.00 3,337.28
5125-31 FICA AND MEDICARE 3,219.77 28,148.69
5125-40 FICA AND MEDICARE 1,199.40 16,201.35
5125-41 FICA AND MEDICARE 591.99 9,369.88
5125-42 FICA AND MEDICARE 250.38 3,458.20
5125-50 FICA AND MEDICARE 676.61 7,820.36
5125-51 FICA AND MEDICARE 253.13 3,356.41
5125-70 FICA AND MEDICARE 148.30 1,927.23
5125-71 FICA AND MEDICARE 630.43 8,191.49
5125-72 FICA AND MEDICARE 2,707.23 35,176.27
5130-31 RETIREMENT BENEFIT 11,269.45 50,741.81
5130-40 RETIREMENT BENEFIT 8,001.73 28,953.87
5130-41 RETIREMENT BENEFIT 4,802.81 16,507.60
5130-42 RETIREMENT BENEFIT 1,759.26 6,347.84
5130-50 RETIREMENT BENEFIT 3,625.39 14,263.02
5130-51 RETIREMENT BENEFIT 1,659.70 6,050.00
5130-70 RETIREMENT BENEFIT 955.50 3,511.07
5130-71 RETIREMENT BENEFIT 4,060.09 14,923.08
5130-72 RETIREMENT BENEFIT 17,436.05 64,079.31
5131-31 LIFE INSURANCE BENEFIT 54.98 496.34
5131-40 LIFE INSURANCE BENEFIT 22.12 368.67
5131-41 LIFE INSURANCE BENEFIT 20.28 220.36
5131-42 LIFE INSURANCE BENEFIT 9.89 77.73
5131-50 LIFE INSURANCE BENEFIT 35.39 175.49
5131-51 LIFE INSURANCE BENEFIT 6.78 57.60
5131-70 LIFE INSURANCE BENEFIT 5.83 44.02
5131-71 LIFE INSURANCE BENEFIT 24.87 188.11
5131-72 LIFE INSURANCE BENEFIT 106.71 806.41
5134-70 ADMIN CONTRACT LABOR 280.00 1,680.00
5134-71 ADMIN CONTRACT LABOR 1,190.00 7,140.00
5134-72 ADMIN CONTRACT LABOR 5,110.00 30,660.00
5140-40 LEGAL SERVICES 0.00 87.50
5140-42 LEGAL SERVICES 0.00 196.23
5144-30 LEGAL SERVICES 0.00 525.00
5145-30 PROFESSIONAL SERVICES 1,500.00 50,150.00
5145-31 LEGAL SERVICES 0.00 6,448.06
5145-40 PROFESSIONAL SERVICES 3,500.00 12,980.00
5145-42 PROFESSIONAL SERVICES 0.00 4,000.00
5145-51 PROFESSIONAL SERVICES 8,696.46 52,541.78
5147-40 EPA REGULATORY 2,825.00 4,790.66
5150-20 LEGAL SERVICES 187.50 212.50
5151-31 GIS SYSTEM 0.00 204.11
5151-41 GIS SYSTEM 0.00 204.11
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 5
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5151-50 GIS SYSTEM 0.00 204.11
5152-40 CALIBRATION, AND PMI 0.00 18,910.98
5160-20 REGULAR MAINTENANCE 444.90 7,268.25
5160-22 REGULAR MAINTENANCE 333.92 3,066.53
5160-30 REGULAR MAINTENANCE 977.18 4,887.47
5160-31 REGULAR MAINTENANCE 29,476.64 145,684.02
5160-40 REGULAR MAINTENANCE 1,146.02 15,959.81
5160-41 REGULAR MAINTENANCE 1,248.04 64,588.98
5160-42 REGULAR MAINTENANCE 0.00 960.21
5160-50 REGULAR MAINTENANCE 2,251.05 29,034.41
5160-51 REGULAR MAINTENANCE 368.76 6,371.07
5160-70 REGULAR MAINTENANCE 0.00 109.60
5160-71 REGULAR MAINTENANCE 0.00 466.44
5160-72 REGULAR MAINTENANCE 0.00 1,965.14
5162-20 SOFTWARE MAINTENANCE SRVCS 134.39 65,782.89
5162-31 SOFTWARE MAINTENANCE SRVCS 0.00 2,005.00
5162-41 SOFTWARE MAINTENANCE SRVCS 0.00 2,005.00
5162-50 SOFTWARE MAINTENANCE SRVCS 0.00 3,955.00
5165-20 JANITORIAL SUPPLIES 0.00 30.29
5170-20 EQUIPMENT MAINTENANCE 0.00 157.60
5170-22 EQUIPMENT MAINTENANCE 753.07 1,335.25
5170-31 EQUIPMENT MAINTENANCE 114.66 1,653.11
5170-40 EQUIPMENT MAINTENANCE 2,288.92 22,680.32
5170-41 EQUIPMENT MAINTENANCE 239.34 5,297.52
5170-42 EQUIPMENT MAINTENANCE 179.24 1,376.40
5170-50 EQUIPMENT MAINTENANCE 1,002.84 25,870.61
5170-51 EQUIPMENT MAINTENANCE 29.78 1,574.07
5171-20 VEHICLE MAINTENANCE 76.04 1,975.51
5171-22 VEHICLE MAINTENANCE 0.00 140.41
5171-31 VEHICLE MAINTENANCE 215.30 3,890.47
5171-40 VEHICLE MAINTENANCE 12.00 1,690.06
5171-41 VEHICLE MAINTENANCE 24.00 1,780.38
5171-50 VEHICLE MAINTENANCE 22.77 226.48
5171-51 VEHICLE MAINTENANCE 12.00 1,756.46
5175-31 INFRASTRUCTURE/DEVELOPMENT 28,256.57 96,905.29
5176-22 PARTS-ALL UNITS 145.76 10,139.58
5177-31 BUILDING MAINTENANCE 0.00 4,322.50
5177-41 STATION 2 MAINTENANCE 171.67 203.83
5177-50 STATION 2 MAINTENANCE 171.67 214.83
5179-31 ELECTRIC SYSTEM MAINTENANCE 0.00 87,300.00
5180-20 COPIER LEASE 199.00 2,463.00
5180-40 LEGAL NOTICES 0.00 2,352.00
5180-51 LEGAL NOTICES 286.10 790.10
5185-20 CREDIT CARD CHARGES 3,562.38 33,611.57
5200-20 OFFICE SUPPLIES 0.00 615.61
5201-20 POSTAGE & DELIVERY 2,866.88 16,664.49
5201-70 POSTAGE & DELIVERY 4.53 33.85
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 6
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5201-71 POSTAGE & DELIVERY 19.25 110.56
5201-72 POSTAGE & DELIVERY 82.63 440.81
5202-20 MINOR TOOLS & EQUIPMENT 0.00 1,093.08
5202-31 MINOR TOOLS & EQUIPMENT 0.00 44.21
5202-70 MINOR TOOLS & EQUIPMENT 6.60 18.97
5202-71 MINOR TOOLS & EQUIPMENT 28.60 81.17
5202-72 MINOR TOOLS & EQUIPMENT 120.98 346.73
5204-20 FURNITURE & FIXTURES 0.00 4,367.94
5206-31 SAFETY SUPPLIES 0.00 166.00
5207-40 CHEMICAL SUPPLIES 23,228.69 137,047.11
5207-51 CHEMICAL SUPPLIES 2,261.18 10,750.84
5220-20 INSURANCE 0.00 2,678.14
5220-22 INSURANCE 0.00 3,106.64
5220-31 INSURANCE 0.00 15,533.19
5220-40 INSURANCE 0.00 28,297.18
5220-41 INSURANCE 0.00 6,090.08
5220-42 INSURANCE 0.00 5,810.63
5220-50 INSURANCE 0.00 4,730.66
5220-51 INSURANCE 0.00 4,553.90
5226-40 LAB TESTING 3,650.00 19,391.69
5226-51 LAB TESTING 2,551.00 14,502.00
5230-22 RAG SERVICE 25.76 308.30
5230-40 PERMITS 0.00 11,221.50
5230-50 LIFT STATION MAINTENANCE 0.00 8,057.47
5230-51 PERMIT FEES 0.00 6,791.93
5235-51 ROTOR MAINTENANCE 0.00 8,768.06
5240-51 PUMP MAINTENANCE 1,148.54 1,257.33
5245-51 SLUDGE DISPOSAL 677.01 18,416.18
5250-20 UTILITIES - LWSS - CITY HALL 2,289.38 9,224.24
5250-31 UTILITIES - LWSS 1,234.19 5,185.36
5250-40 UTILITIES - LWSS 12,495.54 52,254.62
5250-41 UTILITIES - LWSS 83.13 358.66
5250-42 UTILITIES - LWSS 270.62 1,541.77
5250-50 UTILITIES - LWSS 889.83 4,291.37
5255-70 ANNUAL AUDIT SERVICES 33.45 1,026.30
5255-71 ANNUAL AUDIT SERVICES 144.94 4,094.06
5255-72 ANNUAL AUDIT SERVICES 613.22 18,815.53
5260-31 PROTECTIVE/SAFETY GEAR/TESTING 1,338.86 3,928.86
5270-20 TRAINING AND TRAVEL 640.00 3,200.00
5270-31 TRAINING AND TRAVEL 2,085.50 8,103.50
5270-40 TRAINING AND TRAVEL 25.00 2,162.19
5270-41 TRAINING AND TRAVEL 0.00 405.00
5270-51 TRAINING AND TRAVEL 113.75 2,702.00
5280-50 DEBT SERVICE/BACKHOE 12,954.23 1,888.33
5290-20 UNIFORMS 65.12 2,399.94
5290-22 UNIFORMS 38.80 1,599.50
5290-31 UNIFORMS 373.44 5,209.65
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 7
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5290-40 UNIFORMS 177.40 3,463.12
5290-41 UNIFORMS 111.04 2,507.42
5290-42 UNIFORMS 36.12 1,563.80
5290-50 UNIFORMS 103.41 1,736.68
5290-51 UNIFORMS 0.00 631.02
5315-20 FUEL 581.26 2,820.60
5315-22 FUEL 107.14 1,124.00
5315-31 FUEL 1,939.98 10,047.70
5315-40 FUEL 465.59 1,483.93
5315-41 FUEL 1,432.69 8,961.99
5315-42 FUEL 121.83 1,921.36
5315-50 FUEL 550.09 5,485.08
5315-51 FUEL 671.51 3,771.17
6000-31 INTEREST ON BONDED DEBT 9,281.00 9,281.00
6000-40 INTEREST ON BONDED DEBT 66,618.12 0.00
6000-41 INTEREST ON BONDED DEBT 66,618.12 138,652.92
6001-41 CO PAYING AGENT FEES 0.00 806.25
6010-30 POWER PURCHASED-CONSTELLATION 508,068.32 2,543,327.01
6010-40 POWER FOR PUMPING WTR 7,519.66 38,491.86
6010-51 POWER FOR PUMPING WW 13,146.37 55,878.11
6200-31 BAD DEBT WRITE-OFF 11.76 893.47
6200-41 BAD DEBT WRITE-OFF 12.95 528.69
6200-50 BAD DEBT WRITE-OFF 5.08 177.15
6201-30 A/R BAD DEBT WRITE-OFF 32,041.00 32,041.00
6205-30 PROFESSIONAL SERVICE-INSURANCE 500.00 9,400.00
6205-42 INSURANCE REPAIR 0.00 22,688.36
6310-30 INTERNAL FRANCHISE FEE (4%) 12,509.60 109,378.16
6310-40 INTERNAL FRANCHISE FEE (4%) 8,696.31 88,158.84
6310-51 INTERNAL FRANCHISE FEE (4%) 2,447.82 27,821.25
6320-30 GENERAL SERVICES FEE (4%) 12,509.60 109,378.16
6320-40 GENERAL SERVICES FEE (4%) 8,696.31 88,158.84
6320-51 GENERAL SERVICES FEE (4%) 2,447.82 27,821.25
6400-20 CAPITAL OUTLAY 249,700.00 0.00
6400-22 CAPITAL OUTLAY 0.00 219.58
6400-42 CAPITAL OUTLAY 24,696.32 4,776.54
6400-51 CAPITAL OUTLAY 103,479.96 0.00
6402-20 ELECTRIC METER EXPENSE 0.00 175.00
6405-31 DEBT SERVICE - VERKADA 0.00 31,142.68
6405-40 DEBT SERVICE - VERKADA 0.00 7,252.41
6405-51 DEBT SERVICE - VERKADA 0.00 1,706.44
6500-20 DEPRECIATION 4,161.67 4,161.67
6500-22 DEPRECIATION 6,284.12 6,284.12
6500-40 DEPRECIATION 888,013.22 888,013.22
6500-41 DEPRECIATION EXPENSE 140,937.50 140,937.50
6500-42 DEPRECIATION 2,058.03 2,058.03
6500-50 DEPRECIATION 5,501.34 5,501.34
6510-20 AMORTIZATION EXPENSE 4,611.79 4,611.79
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 8
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
6510-40 AMORTIZATION EXPENSE 23,890.78 23,890.78
6514-41 RR ROW EXPENSE-WATERLINE 0.00 1,925.65
6515-31 DEBT SERVICE/SOUTHSIDE BANK 106,608.00 27,602.00
6520-20 LEASE PAYMENT-PICKUP 595.73 7,566.62
6520-40 LEASE PAYMENT-PICKUP 678.08 8,610.66
6520-41 LEASE PAYMENT-PICKUPS 1,672.69 21,115.11
6520-51 LEASE PAYMENT-PICKUP 846.12 10,746.08
6650-41 2008 C.O. PRINCIPAL PAYMENT 71,400.00 0.00
6660-40 2019-19A COs PRINCIPAL 186,000.00 0.00
6700-20 UTILITIES-TELEPHONE-CITY HALL 313.48 2,739.90
6700-31 UTILITIES - TELEPHONE 93.60 671.46
6700-40 UTILITIES - TELEPHONE 124.96 982.29
6700-41 UTILITIES - TELEPHONE 110.98 782.34
6700-42 UTILITIES - TELEPHONE 91.90 618.79
6700-50 UTILITIES - TELEPHONE 45.12 386.87
6700-51 UTILITIES - TELEPHONE 19.84 235.40
6750-22 UTILITIES - SHOP BAYS 1,221.78 4,810.40
6750-31 UTILITIES - NATURAL GAS 333.75 4,105.22
6750-40 UTILITIES - NATURAL GAS 162.25 903.35
6755-22 UTILITIES - NATURAL GAS 156.27 2,197.59
6760-22 TELEPHONE 45.12 367.38
7100-41 MATERIALS/VULCAN SUPPLY 11,685.00 20,085.00
7100-50 MATERIALS/VULCAN SUPPLY 24,051.02 24,051.02
7173-20 UTILITIES - INTERNET 71.98 830.58
7173-22 UTILITIES - INTERNET 23.99 276.84
7173-31 UTILITIES - INTERNET 23.99 276.83
7173-40 UTILITIES - INTERNET 23.99 276.84
7173-41 UTILITIES - INTERNET 12.00 138.47
7173-42 UTILITIES - INTERNET 70.41 859.50
7173-50 UTILITIES - INTERNET 12.00 138.47
7173-51 UTILITIES - INTERNET 23.99 276.85
7177-20 MISCELLANEOUS 1,469.00 4,057.81
7300-40 EOP - EVENT EXPENSES 0.00 767.69
7300-42 EOP - EVENT EXPENSES 0.00 430.50
7300-51 EOP - EVENT EXPENSES 0.00 111.92
7525-31 MISCELLANEOUS EXPENSE 0.00 2,052.50
7535-30 WIRE CHARGE/FUEL DISTRIBUTION 17,127.00 68,508.00
8600-42 GRANT EXPENSE 0.00 55,688.00
9100-98 TRANSFER TO GENERAL FUND 127,083.33 1,524,999.96
_____________ _____________ _____________ _____________
*** TOTALS *** 4,059,866.07 4,059,866.07 50,963,265.33 50,964,035.20
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
310-Municipal Airport Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 27,638.50 82,223.18
1010 AIRPORT BANK ACCT 200.00 601.90
1051 RECEIVABLE - EDC 4A 0.00 35,297.70
1100 TEXPOOL-TXDOT AVIATION 1,145.82 271,128.37
1200 MISC. ACCOUNTS RECEIVEABLE 2,737.10 2,574.38
1750 CONSTRUCTION IN PROGRESS 17,904.00 0.00
1801 LAND BY AIRPORT 0.00 100,000.00
1802 BUILDINGS 0.00 1,416,080.25
1805 IMPROVEMENTS 17,335.63 1,539,721.63
1810 EQUIPMENT 0.00 983,600.00
1860 ACCUM. DEPRECIATION 115,121.57 2,290,013.43
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 2,933.41 2,933.41
2205 GRANTS RECEIVED IN ADVANCE 0.00 235,587.00
2210 UNAPPLIED CREDITS 100.00 401.10
2900 FUND BALANCE 0.00 2,032,805.82
REVENUES
=========
3220-75 GASOLINE,OIL SALES 4,891.71 64,636.87
3300-75 HANGER RENTAL 1,400.00 18,715.00
3310-75 INTEREST INCOME 1,145.82 14,128.60
3330-75 MISC INCOME 400.00 300.00
3340-75 AGRICULTURAL LEASE-INCOME 0.00 4,750.00
3369-75 TXDOT - RAMP GRANT 50/50 13,827.24 14,424.64
3410-75 CEDC- PROPERTY MGMT CONTRACT 8,016.51 8,016.51
EXPENDITURES
=============
5134-76 AIRPORT SERVICES CONTRACT 1,600.00 9,600.00
5150-76 ENGINEERING 0.00 2,441.75
5160-76 REGULAR MAINTENANCE 139.16 1,064.25
5170-76 EQUIPMENT MAINTENANCE 0.00 108.51
5171-76 VEHICLE MAINTENANCE 6.00 724.95
5177-76 APARTMENT MAINTENANCE 695.00 1,169.00
5220-76 INSURANCE 0.00 19,853.39
5250-76 UTILITIES - LWSS 2,268.18 9,409.08
5270-76 TRAINING AND TRAVEL 0.00 695.63
6010-76 GASOLINE-OIL 0.00 44,505.86
6500-76 DEPRECIATION EXPENSE 115,689.94 115,689.94
6700-76 UTILITIES - TELEPHONE 484.91 5,138.78
6750-76 UTILITIES - NATURAL GAS 163.95 1,128.12
8600-76 FAA TXDOT CAPITAL EXPENSE 0.00 25,900.00
8610-76 TX DOT - RAMP EXPENSE 310.27 15,780.71
8630-76 CREDIT CARD SYSTEM 0.00 1,675.00
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
310-Municipal Airport Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
_____________ _____________ _____________ _____________
*** TOTALS *** 168,077.36 168,077.36 4,686,412.38 4,686,412.38
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
320-Sanitation Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 29,189.24 167,768.88
1160 LANDFILL TRUST MMA 19.63 43,444.74
1225 UNBILLED RECEIVABLE 16.19 22,206.37
1270 ACCTS. REC. GARB. BILLED 1,251.98 32,078.65
1271 ALLOWANCE FOR UNCOLL ACCTS GAR 2,635.00 4,693.00
1275 BFI FRANCHISE FEE RECEIVABLE 0.00 2,759.00
1800 LAND 0.00 21,587.00
1805 IMPROVEMENTS & INFRASTRUCTURE 0.00 21,247.00
1810 EQUIPMENT 0.00 187,456.00
1855 ACCUMULATED DEPRECIATION 0.00 208,703.00
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 831.14 1,441.51
2010 ACCOUNTS PAYABLE 0.00 47,564.53
2050 LANDFILL CLOS/POSTCLOS LIABILI 2,067.00 53,735.00
2115 SALARY ACCRUAL 25.75 909.88
2900 FUND BALANCE 0.00 254,571.81
REVENUES
=========
3110-46 ROLL OFF DEPOSITS 0.00 104.78
3112-46 WASTE REMOVAL SALES (VENDOR) 47,578.51 569,914.87
3113-46 WASTE REMOVAL SALES (CITY) 22,001.05 262,563.26
3156-46 WASTE REMOVAL FRANCHISE FEE 24,359.64 35,840.15
3162-46 A/R BAD DEBT COLLECTIONS 55.93 2,765.99
3310-46 INTEREST INCOME-GARBAGE 19.63 332.74
3315-46 INTEREST INCOME 0.00 158.51
3316-46 GATE FEE - CONVENIENCE CENTER 525.00 7,444.00
3320-46 TIRE REMOVAL 14.00 419.00
3460-46 CONVENIENCE CENTER REVENUE 1,598.00 23,369.90
EXPENDITURES
=============
5100-46 SALARIES 19.50 9,929.78
5100-74 SALARIES 3,202.25 39,034.27
5102-46 OVERTIME WAGES 0.00 411.12
5104-74 LONGEVITY PAY 0.00 153.58
5110-46 WORKERS' COMPENSATION COVERAGE 51.27 598.24
5110-74 WORKERS' COMPENSATION COVERAGE 19.57 210.00
5115-46 HEALTH INSURANCE BENEFIT 0.00 53.19
5115-74 HEALTH INSURANCE BENEFIT 588.36 5,946.83
5125-46 FICA AND MEDICARE 14.92 808.24
5125-74 FICA AND MEDICARE 222.54 2,891.27
5130-46 RETIREMENT BENEFIT 0.00 87.20
5130-74 RETIREMENT BENEFIT 569.16 7,268.22
5131-46 LIFE INSURANCE BENEFIT 0.00 0.71
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
320-Sanitation Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5131-74 LIFE INSURANCE BENEFIT 8.78 66.01
5134-74 ADMIN CONTRACT LABOR 420.00 2,520.00
5151-46 WASTE CONNECTIONS LONE STAR 100,984.81 580,759.18
5160-46 REGULAR MAINTENANCE 0.00 398.28
5160-74 REGULAR MAINTENANCE 0.00 142.73
5165-46 ENGINEERING 0.00 5,080.00
5170-46 EQUIPMENT MAINTENANCE 259.90 1,890.91
5201-74 POSTAGE & DELIVERY 6.79 45.69
5202-74 MINOR TOOLS & EQUIPMENT 8.80 27.35
5220-46 INSURANCE 0.00 1,414.05
5250-46 UTILITIES - LWSS 529.58 2,138.05
5255-74 ANNUAL AUDIT SERVICES 44.59 1,721.66
5290-46 UNIFORMS 0.00 150.00
5315-46 FUEL 0.00 241.00
6200-46 BAD DEBT WRITE OFF 2,627.51 2,568.13
6310-46 INTERNAL FRANCHISE FEE (4%) 2,782.53 33,295.01
6320-46 GENERAL SERVICES FEE (4%) 2,782.53 33,295.01
6405-46 DEBT SERVICE - VERKADA 0.00 2,559.67
6705-46 CONVENIENCE CENTER EXPENSES 3,152.15 50,754.18
6706-46 TIRE REMOVAL EXPENSE 0.00 1,413.60
6750-46 ATMOS GAS UTILITIES 163.95 1,172.14
6770-46 LANDFILL CLOS/POSTCLOS COSTS 2,067.00 2,067.00
7186-74 ICE STORM EXPENSES 0.00 15.37
9100-98 TRANSFER TO GENERAL FUND 5,000.00 60,000.00
9300-98 TRANSFER TO EWS FUND 2,500.00 30,000.00
_____________ _____________ _____________ _____________
*** TOTALS *** 130,107.09 130,107.09 1,427,103.62 1,427,103.62
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
400-Cemetery Endowment
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 4,539.10
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 4,534.01
REVENUES
=========
3310-17 INTEREST INCOME 0.00 5.09
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 4,539.10 4,539.10
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
550-Enterprise Capital Projec
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 46.31 112,790.77
1245 GRANT RECEIVABLE - TXDOT 0.00 64,013.23
1750 Construction in Progress 34,710.00 138,433.23
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 89,655.69
REVENUES
=========
3310-31 INTEREST 46.31 0.00
EXPENDITURES
=============
6402-20 Local Participation Costs 34,710.00 0.00
_____________ _____________ _____________ _____________
*** TOTALS *** 34,756.31 34,756.31 202,446.46 202,446.46
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
910-General Fixed Assets
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1500 FIXED ASSETS-COMMON 0.00 85,842.26
1510 FIXED ASSETS-CEMETERY 0.00 160,682.81
1520 FIXED ASSETS- FIRE DEPT. 0.00 833,457.14
1530 FIXED ASSEST-LIBRARY 0.00 56,810.00
1540 FIXED ASSETS - PARK DEPT. 0.00 191,679.20
1550 FIXED ASSETS-POLICE DEPT. 0.00 739,689.00
1560 FIXED ASSETS-STREET DEPT. 0.00 1,131,426.72
1595 CIP 0.00 258,383.00
1801 LAND 0.00 103,730.00
1805 INFRASTRUCTURE 0.00 2,868,970.51
1860 ACC. DEPRECIATION 0.00 5,042,373.01
LIABILITIES AND FUND BALANCE
============================
2900 INVESTMENT IN CAPITAL ASSETS 0.00 871,531.63
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 6,172,287.64 6,172,287.64
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
920-General Long-Term Debt
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1750 AMOUNT TO BE PROVIDED 0.00 473,345.92
1999 TO BE PROVIDED-COMP ABSENCES 0.00 52,937.32
LIABILITIES AND FUND BALANCE
============================
2000 NOTES PAYABLE-CURRENT 0.00 91,641.11
2100 NOTES PAYABLE-LONG TERM 0.00 381,704.81
2190 COMPENSATED ABSENCES 0.00 52,937.32
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 526,283.24 526,283.24
============= ============= ============= =============
*** END OF REPORT ***
12-06-2024 01:05 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2024
999-Consolidated Cash
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1000 CONSOLIDATED CASH 94,623.33 2,666,308.07
1010 POOLED PAYROLL 100,276.86 235,123.20
1100 DUE FROM GENERAL FUND 262,895.14 342,377.23
1275 DUE FROM STREET IMPROVEMENT 18,564.63 18,564.63
1285 DUE FROM AMERICAN RESCUE PLAN 96,861.25 96,861.25
1300 DUE FROM UTILITY FUND 280,803.20 370,516.84
1310 DUE FROM AIRPORT FUND 2,933.41 2,933.41
1320 DUE FROM SANITATION FUND 831.14 1,441.51
LIABILITIES AND FUND BALANCE
============================
2000 AP CONTROL 661,226.49 832,694.87
2900 DUE TO OTHER FUNDS 194,900.19 2,901,431.27
REVENUES
=========
_____________ _____________ _____________ _____________
*** TOTALS *** 856,957.82 856,957.82 3,734,126.14 3,734,126.14
============= ============= ============= =============
*** END OF REPORT ***