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12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                                319,546.21               393,597.70
         1115-03      PETTY CASH - POLICE                 0.00                                   50.00
         1115-04      PETTY CASH - AIRPORT                0.00                                  150.00
         1115-05      PETTY CASH - GOLF COURSE            0.00                                  400.00
         1115-08      PETTY CASH - SWIMMING POOL          0.00                                  200.00
         1120-03      PD - FED EVIDENCE FORFEITUR         4.73                                1,096.45
         1120-05      PAVING BANK ACCOUNT               280.24                               64,887.79
         1120-11      MONEY MARKET                    2,059.93                              476,968.05
         1132-03      CORONA VIRUS RELIEF FUND            2.03                                  468.48
         1132-19      NEW PAVING RECEIVABLE               0.00                               59,236.02
         1132-20      PAVING RECEIVABLE                   0.00                               59,832.85
         1132-30      CEMETERY RECEIVABLE                 0.00                                                 765.00
         1132-50      DUE FROM CEDC                       0.00                                                 149.85
         1132-55      PAYROLL TAX RECEIVABLE              0.00                                                   0.04
         1132-60      MOTEL TAX REVEIVABLE                0.00                                                   0.27
         1132-75      ACCRUED INTEREST REC.               0.00                               27,372.39
         1133-00      SALES TAX RECEIVABLE                0.00                              186,221.52
         1134-00      FRANCHISE TAX RECEIVABLE            0.00                              121,428.30
         1135-03      DELIQ. TAXES RECEIVABLE             0.00                               65,653.46
         1220-00      RES.FOR UNCOLLECTABLE PAV.R         0.00                                             119,068.87
         1230-00      RES.FOR UNCOLLECTABLE CEM.R         0.00                                                 785.00
         1275-00      RES. FOR DELIQ. TAX REC.            0.00                                              60,826.03
         1280-00      PREPAID EXPENSES                    0.00                                    0.23
         1350-00      INVENTORY-PRO SHOP                  0.00                                8,354.49

LIABILITIES AND FUND BALANCE
____________________________
         2100-00      ACCOUNTS PAYABLE                    0.00                               58,629.24
         2110-00      AP PENDING                                    86,828.87                               86,828.87
         2112-00      ACCTS PAYABLE MOTEL TAX             0.00                                                   0.20
         2114-00      SALES TAX PAYABLE GOLF COUR         0.00                                               1,468.34
         2118-00      ACCRUED WAGES                       0.00                                              47,405.25
         2120-01      WITHHOLDING PAYABLE                 0.00                                                  26.53
         2120-02      T M R S PAYABLE                     0.00                                                  82.25
         2120-03      INSURANCE PAYABLE                              1,647.00                               33,412.62
         2120-05      FICA AND MEDICARE PAYABLE           0.00                                               1,001.91
         2120-06      CHILD SUPPORT PAYABLE               0.00                                  168.27
         2127-00      DUE TO CEDC                         0.00                                               7,230.00
         2999-00      FUND BALANCE                        0.00                               39,550.59
         2999-01      ASSIGNED FUND BALANCE - INF         0.00                                             219,478.57

REVENUES
_________
         4-01-4001-00 TAX  AD VALOREM                                7,280.37                            1,418,784.97
         4-01-4001-01 TAX  DELINQUENT REVENUE                        3,179.88                                6,898.11
         4-01-4001-02 TAX  P & I                          0.00                                              15,415.80
         4-01-4002-00 TAX  SALES                                    89,208.90                            1,132,217.71
         4-01-4003-01 TAX  FRANCHISE  ELECTRICAL          0.00                                              72,014.29
         4-01-4003-02 TAX  FRANCHISE  GAS                 0.00                                             115,224.23
         4-01-4003-03 TAX  FRANCHISE  IT                                 9.96                               17,099.10
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    2
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
---------------
         4-01-4004-00 TAX  MIXED DRINKS                   0.00                                               5,814.47
         4-01-4007-00 OPIOID SETTLEMENT REVENUE           0.00                                              11,902.48
         4-01-4072-00 TRANSFER FROM ARPA                  0.00                                             194,182.47
         4-01-4073-00 TRANSFER FROM WATER                           56,250.00                              675,000.00
         4-01-4075-00 INTEREST ON SAVINGS                            4,375.77                              220,935.59
         4-01-4090-00 OTHER                                            255.00                               24,375.55
         4-01-4094-00 SALE OF ASSETS PROCEEDS             0.00                                              68,500.00
         4-02-4090-00 OTHER                                          8,905.50                                8,905.50
         4-02-4125-00 GRANTS                          8,905.50                                    0.00
         4-03-4017-00 SCHOOL RESOURCE OFFICER             0.00                                              45,000.00
         4-03-4090-00 OTHER                               0.00                                              30,319.44
         4-03-4095-00 INSURANCE CLAIMS                    0.00                                               4,409.65
         4-04-4020-00 COUNTY FIRE PROTECTION                         7,083.00                               84,996.00
         4-04-4084-00 FIRE INSPECTION                     0.00                                                 488.60
         4-04-4090-00 OTHER                               0.00                                               2,713.00
         4-05-4020-00 GOLF CART PERMIT                    0.00                                                 200.00
         4-05-4021-00 UTV PERMIT                                       100.00                                  350.00
         4-05-4022-00 VIOLATIONS & FEES                   0.00                                              97,500.00
         4-05-4023-00 DOG POUND                                        430.00                                1,110.00
         4-05-4067-01 BUILDING PERMITS                                  25.00                                2,367.00
         4-05-4067-02 ELECTRICAL PERMITS                               630.00                                1,215.00
         4-05-4067-03 PLUMBING PERMITS                    0.00                                                  55.00
         4-05-4067-05 ROOFING PERMITS                                  300.00                                1,200.00
         4-05-4067-09 CONTRACTOR LICENSE                                40.00                                  195.00
         4-05-4067-10 ITINERANT MERCHANTS PERMITS                      100.00                                1,100.00
         4-05-4067-11 PLANNING AND ZONING REQUEST         0.00                                                  80.00
         4-05-4067-14 SIGN PERMITS                        0.00                                                 190.00
         4-05-4067-15 LIQUOR LICENSE                      0.00                                                 490.00
         4-06-4022-00 RV PARKING                                     1,049.25                                8,158.50
         4-07-4030-00 GRAVE SPACE                                      325.00                               25,575.00
         4-10-4087-00 REUNION ROOM                                     900.00                                6,650.00
         4-10-4088-00 FOYER                                          1,125.00                                7,465.00
         4-10-4089-00 BANQUET ROOM                                     600.00                                6,675.00
         4-11-4025-00 DAILY PASS                          0.00                                               8,450.05
         4-11-4026-00 ANNUAL PASS                         0.00                                                 950.00
         4-15-4015-00 FINES, ARRESTS, FEES                          25,459.80                              272,487.11
         4-15-4020-00 MUNICIPAL COURT SECURITY                       1,000.00                                1,000.00
         4-15-4021-00 MUNICIPAL COURT TECHNOLOGY                     1,000.00                                1,000.00
         4-16-4090-00 OTHER REVENUE                                 32,000.00                               32,000.00
         4-31-4026-00 DAILY PERMITS                                    627.00                                7,113.00
         4-32-4050-00 GREEN FEES                                    20,017.52                              167,000.01
         4-32-4051-00 CART FEES                                      2,120.58                               16,916.54
         4-32-4053-00 PRACTICE RANGE                                   291.06                                5,887.46
         4-32-4054-00 COUNTRY CLUB DUES                              6,722.05                               75,940.27
         4-32-4055-00 CITY MEMBER DUES                               1,459.82                               25,698.43
         4-32-4056-00 PRO SHOP MERCHANDISE                             555.29                                5,760.59
         4-32-4057-00 GOLF COURSE-TEE SIGN SALES          0.00                                               3,400.00
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    3
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
---------------
         4-32-4058-00 TOURNAMENT FEES                     0.00                                              19,606.00
         4-32-4059-00 LIQUOR SALES FROM CO. CLUB          0.00                                                 307.98
         4-32-4060-00 GRILL ON GREEN                                 1,151.95                               11,145.33
         4-32-4090-00 OTHER REVENUE                                    205.17                                4,190.59
         4-40-4032-00 REIMBURSE FROM MDD                            14,810.67                              166,980.12
         4-40-4034-00 REIMBURSEMENT-LIABILITY/INS                    1,551.94                               46,970.45

EXPENDITURES
_____________
         5-00-5000-08 INFRASTRUCTURE EXPENSE              0.00                                7,569.45
         5-01-5130-00 INSURANCE                                      5,020.24                     0.00
         5-01-5145-00 WORKMEN'S COMP & UNEMPLOYMENT                     93.09                     0.00
         5-01-5211-00 OFFICE  SUPPLIES                  562.14                                4,585.08
         5-01-5220-00 BUILDING EXPENSE               25,041.29                               26,769.25
         5-01-5225-00 DUES,FEES,SUBSCRIPTIONS         1,539.65                               10,996.04
         5-01-5229-00 JANITORIAL                        532.82                                6,697.78
         5-01-5230-00 GAS & OIL                         700.68                                4,874.79
         5-01-5231-00 MED FLIGHT                          0.00                                  130.00
         5-01-5241-00 EQUIPTMENT REPAIRS (ACTIVE)         0.00                                  215.57
         5-01-5254-00 KEEP CHILDRESS BEAUTIFUL            0.00                                2,000.00
         5-01-5260-00 TRAVEL,SCHOOLS & CONVENTION     5,826.78                               16,494.88
         5-01-5268-00 ELECTION EXPENSES                   0.00                               19,250.74
         5-01-5272-00 PROFESSIONAL FEES                 732.60                               42,713.37
         5-01-5275-00 TAX APPRAISAL                  16,365.39                               65,461.56
         5-01-5290-00 OTHER                               0.00                               11,202.72
         5-02-5110-01 GROSS PAYROLL                   6,131.92                               79,768.34
         5-02-5125-00 T.M.R.S.                        1,080.44                               13,875.19
         5-02-5130-00 INSURANCE                       1,570.54                               20,563.26
         5-02-5135-00 UNIFORMS                          387.51                                3,992.61
         5-02-5140-00 F.I.C.A. & MEDICARE               469.10                                6,270.08
         5-02-5210-00 SUPPLIES                        4,905.49                               11,764.26
         5-02-5227-00 PAVING EXPENSE                154,280.29                              196,611.37
         5-02-5228-00 STORM SIRENS                        0.00                                6,950.00
         5-02-5229-00 STREET REPAIRS                  1,116.00                               19,974.71
         5-02-5230-00 GAS & OIL                       3,108.96                               18,033.63
         5-02-5231-00 MED FLIGHT                          0.00                                  195.00
         5-02-5232-00 TXDOT BRIDGE MATCH PROJECT          0.00                               14,071.02
         5-02-5241-00 EQUIPTMENT REPAIRS                694.09                               29,858.05
         5-02-5250-00 UTILITIES                      12,193.97                               61,960.10
         5-02-5255-00 INSURANCE                           0.00                               15,811.00
         5-02-5290-00 OTHER                             500.43                                  612.74
         5-02-5299-09 EQUIPMENT                                        500.43                     0.00
         5-03-5110-01 GROSS PAYROLL                  47,589.50                              600,868.66
         5-03-5125-00 T.M.R.S.                        8,223.17                               97,474.19
         5-03-5130-00 INSURANCE                       5,454.54                               67,058.09
         5-03-5140-00 F.I.C.A. & MEDICARE             3,640.60                               47,304.28
         5-03-5210-00 SUPPLIES                                       1,074.06                     0.00
         5-03-5211-00 OFFICE SUPPLIES                 4,661.29                                6,022.94
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    4
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-03-5220-00 BUILDING EXPENSE                6,266.98                               46,579.59
         5-03-5225-00 DUES,FEES,SUBSCRIPTIONS        10,147.63                               12,793.79
         5-03-5228-00 CLOTHING ALLOWANCE                               287.00                 6,196.16
         5-03-5229-00 JANITORIAL                         96.88                                1,139.12
         5-03-5230-00 GAS & OIL                       7,825.23                               50,121.83
         5-03-5231-00 MED FLIGHT                          0.00                                  845.00
         5-03-5241-00 EQUIPMENT REPAIRS                 754.59                               12,952.48
         5-03-5250-00 UTILITIES                       1,541.97                               10,365.52
         5-03-5255-00 INSURANCE                           0.00                               38,775.90
         5-04-5110-01 GROSS PAYROLL                  27,105.83                              363,193.23
         5-04-5125-00 T.M.R.S.                        4,776.04                               62,202.89
         5-04-5130-00 INSURANCE                       2,547.17                               24,454.99
         5-04-5140-00 F.I.C.A. & MEDICARE             2,073.59                               28,624.94
         5-04-5210-00 SUPPLIES                       65,030.24                               84,264.23
         5-04-5211-00 OFFICE SUPPLIES                     0.00                                  629.38
         5-04-5220-00 BUILDING EXPENSE                    0.00                                  705.96
         5-04-5225-00 DUES,FEES,SUBSCRIPTIONS         1,082.99                                8,313.88
         5-04-5228-00 CLOTHING ALLOWANCE                  0.00                                2,912.00
         5-04-5229-00 JANITORIAL                        290.66                                3,008.02
         5-04-5230-00 GAS & OIL                       1,437.83                               13,857.15
         5-04-5231-00 MED FLIGHT                          0.00                                  455.00
         5-04-5241-00 EQUIPTMENT REPAIRS             16,229.73                               37,142.77
         5-04-5250-00 UTILITIES                       2,041.60                               15,277.98
         5-04-5255-00 INSURANCE                           0.00                               25,671.00
         5-04-5260-00 TRAVEL,SCHOOLS & CONVENTION       211.64                                1,394.89
         5-05-5110-01 GROSS PAYROLL                   9,567.52                              127,230.90
         5-05-5125-00 T.M.R.S.                        1,685.79                               22,146.39
         5-05-5130-00 INSURANCE                       1,984.61                               20,344.30
         5-05-5135-00 UNIFORMS                          193.75                                2,265.42
         5-05-5140-00 F.I.C.A. & MEDICARE               708.72                                9,715.82
         5-05-5210-00 SUPPLIES                          243.96                                6,654.70
         5-05-5211-00 OFFICE SUPPLIES                   252.00                                  550.84
         5-05-5225-00 DUES,FEES,SUBSCRIPTIONS         2,276.25                                6,410.94
         5-05-5230-00 GAS & OIL                       2,785.75                               16,189.65
         5-05-5231-00 MED FLIGHT                          0.00                                  195.00
         5-05-5241-00 EQUIPTMENT REPAIRS                100.00                                3,720.93
         5-05-5250-00 UTILITIES                         133.97                                1,128.24
         5-05-5255-00 INSURANCE                           0.00                                5,593.86
         5-05-5260-00 TRAVEL,SCHOOLS & CONVENTION         0.00                                2,000.00
         5-05-5291-00 DILAPIDATED STRUCTURES              0.00                               20,000.00
         5-05-5299-09 EQUIPMENT                           0.00                               29,407.49
         5-06-5110-01 GROSS PAYROLL                   5,399.15                               63,672.59
         5-06-5125-00 T.M.R.S.                          951.33                               11,731.93
         5-06-5130-00 INSURANCE HEALTH                1,611.18                               12,259.22
         5-06-5135-00 UNIFORMS                          225.86                                2,160.48
         5-06-5140-00 F.I.C.A. & MEDICARE               413.03                                4,970.97
         5-06-5207-00 PARK BATHROOMS RENO               237.50                                  964.84
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    5
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-06-5210-00 SUPPLIES                        7,267.57                               11,742.38
         5-06-5215-00 HERB. & CHEMICALS                   0.00                                   37.16
         5-06-5229-00 JANITORIAL                         58.52                                3,124.71
         5-06-5230-00 GAS & OIL                       1,009.62                                7,152.39
         5-06-5231-00 MED FLIGHT                          0.00                                  195.00
         5-06-5240-00 REPAIRS                            99.98                                7,196.87
         5-06-5241-00 EQUIPTMENT REPAIRS                772.44                                2,700.71
         5-06-5250-00 UTILITIES                       7,287.01                               31,313.41
         5-06-5255-00 INSURANCE                           0.00                               18,447.00
         5-06-5299-09 EQUIPMENT                         517.91                               21,983.01
         5-07-5130-00 INSURANCE                           0.00                                2,400.00
         5-07-5204-00 CONTRACT - LANDSCAPE            9,583.00                               55,728.00
         5-07-5249-00 SEXTON                            500.00                                6,000.00
         5-07-5250-00 UTILITIES                          22.28                                  239.73
         5-07-5251-00 PORTABLE TOILETS                  174.77                                1,294.77
         5-11-5110-01 GROSS PAYROLL                       0.00                               23,379.25
         5-11-5140-00 FICA & MEDICARE                     0.00                                1,788.72
         5-11-5208-00 PAINT                               0.00                                  250.00
         5-11-5210-00 SUPPLIES                        4,896.51                                4,220.81
         5-11-5211-00 CHLORINE                            0.00                               11,225.50
         5-11-5229-00 JANITORIAL                                         9.37                 1,036.13
         5-11-5240-00 REPAIRS                         4,550.00                               50,792.67
         5-11-5250-00 UTILITIES                         408.98                                  410.34
         5-11-5255-00 INSURANCE                           0.00                                  650.00
         5-11-5256-00 CONCESSION                          0.00                                  250.00
         5-15-5110-01 GROSS PAYROLL                   6,171.20                               63,556.84
         5-15-5125-00 TMRS                            1,087.38                               11,139.97
         5-15-5130-00 INSURANCE-HEALTH                1,112.04                                6,759.49
         5-15-5140-00 F.I.C.A. & MEDICARE               472.10                                4,971.88
         5-15-5211-00 OFFICE SUPPLIES                   274.88                                3,863.37
         5-15-5225-00 DUES,FEES,SUBSCRIPTIONS         1,000.00                               10,463.81
         5-15-5229-00 JANITORIAL                         96.88                                  998.96
         5-15-5231-00 MED FLIGHT                          0.00                                   65.00
         5-15-5250-00 UTILITIES                          40.00                                  974.50
         5-15-5255-00 INSURANCE                           0.00                                3,300.00
         5-15-5259-00 FINES,ARRESTS FEES TO STATE     8,207.64                               28,842.44
         5-15-5260-00 TRAVEL,SCHOOLS & CONVENTION       150.00                                  877.30
         5-16-5110-01 GROSS PAYROLL                   3,660.80                               48,492.53
         5-16-5125-00 T.M.R.S.                          645.02                                8,275.15
         5-16-5130-00 INSURANCE                       6,197.10                               11,626.57
         5-16-5140-00 F.I.C.A. & MEDICARE               280.04                                3,806.19
         5-16-5145-00 WORKMEN'S COMP & UNEMPLOYME        93.09                                   93.09
         5-16-5301-00 DOWNTOWN REVITALIZATION GRA    27,485.00                               27,485.00
         5-16-5302-00 MAIN STREET TRAINING & SUPP     6,370.01                               10,000.00
         5-31-5110-01 GROSS PAYROLL                   3,736.24                               48,170.97
         5-31-5125-00 TMRS                              565.72                                7,218.59
         5-31-5130-00 INSURANCE- HEALTH                 582.67                                5,848.65
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    6
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-31-5140-00 F.I.C.A. & MEDICARE               285.82                                3,771.58
         5-31-5209-00 CONSTRUCTION                        0.00                                  239.12
         5-31-5210-00 SUPPLIES                        3,285.56                                7,984.96
         5-31-5228-00 CLOTHING ALLOWANCE                  0.00                                  364.00
         5-31-5229-00 JANITORIAL                          0.00                                1,279.83
         5-31-5230-00 GAS & OIL                         326.90                                2,393.32
         5-31-5231-00 MED FLIGHT                          0.00                                   65.00
         5-31-5241-00 REPAIRS                           975.00                                8,461.05
         5-31-5250-00 UTILITIES                         388.62                                5,337.31
         5-31-5255-00 INSURANCE                           0.00                                3,000.00
         5-31-5299-00 EQUIPMENT                          31.99                               15,797.56
         5-32-5110-01 GROSS PAYROLL                  23,713.44                              284,895.13
         5-32-5125-00 T.M.R.S.                        2,865.98                               34,093.71
         5-32-5130-00 INSURANCE                       1,568.55                               16,553.89
         5-32-5140-00 F.I.C.A. & MEDICARE             1,814.11                               22,421.32
         5-32-5208-00 GRILL ON THE GREEN                               249.49                23,466.63
         5-32-5209-00 CONSTRUCTION                    3,700.00                               17,010.00
         5-32-5210-00 COURSE SUPPLIES                     5.04                                5,525.69
         5-32-5213-00 GOLF SHOP SUPPLIES              2,459.86                               14,936.41
         5-32-5214-00 RANGE SUPPLIES                    600.00                                2,088.06
         5-32-5215-00 FERTILIZER                     12,220.40                               57,116.60
         5-32-5216-00 IRRIGATION / LANDSCAPE          5,475.00                                6,330.00
         5-32-5217-00 SAND & GRAVEL                   4,220.00                                4,220.00
         5-32-5224-00 SERVICES                           75.00                                3,145.90
         5-32-5225-00 DUES,FEES,SUBSCRIPTIONS         3,730.00                                8,923.60
         5-32-5226-00 ADVERTISING                                    1,400.00                     0.00
         5-32-5229-00 JANITORIAL                        290.63                                5,225.91
         5-32-5230-00 GAS & OIL                         810.78                                6,682.77
         5-32-5231-00 MED FLIGHT                          0.00                                  390.00
         5-32-5241-00 EQUIPMENT REPAIRS              11,416.06                               28,225.69
         5-32-5250-00 UTILITIES                       6,422.98                               37,273.77
         5-32-5255-00 INSURANCE                           0.00                               13,178.00
         5-32-5279-00 SALES TAX - STATE COMPTROLL     5,761.21                                    0.00
         5-32-5280-00 CART LEASE                                     2,600.00                15,482.84
         5-40-5110-01 GROSS PAYROLL                  11,738.72                              148,406.77
         5-40-5125-00 T.M.R.S.                        2,068.36                               26,535.39
         5-40-5130-00 INSURANCE                       1,410.64                                6,798.93
         5-40-5140-00 F.I.C.A. & MEDICARE               874.80                               11,395.60
         5-40-5255-00 INSURANCE                                        303.20                24,242.00
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             710,704.44     710,704.44             5,767,105.99   5,767,105.99
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
02 -INTEREST & SINKING
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1110-00      INTEREST & SINKING             10,252.54                            1,236,610.52
         1132-60      DUE FROM CAPITAL PROJECTS           0.00                              135,279.20
         1135-03      DELQ. TAXES RECEIVABLE              0.00                               80,620.77
         1275-00      RESERVE FOR DELIQ. TAX REC.         0.00                                              75,620.07

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                           1,403,411.42

REVENUES
_________
         4-00-4001-00 TAXES - AD VALOREM CURRENT                     2,449.48                              431,860.33
         4-00-4001-01 TAXES - AD VALOREM - DEL. TAX                    930.34                               14,126.31
         4-00-4001-02 TAXES - AD VALOREM - DEL. P&I                    355.78                                4,319.00
         4-00-4002-00 TAXES - AD VALOREM P&I                           417.87                                5,486.97
         4-00-4003-00 TAXES - AD VALOREM - ATTNY FEE                   767.60                                5,317.32
         4-00-4075-00 INTEREST ON SAVINGS                            5,331.47                               34,071.04

EXPENDITURES
_____________
         5-00-5298-00 2015 CO - PRINCIPAL                 0.00                              177,889.00
         5-00-5298-01 2015 CO - INTEREST                  0.00                               42,889.00
         5-00-5298-10 CAT FINANCIAL PAYMENT               0.00                              127,556.67
         5-00-5298-11 2022 TAHOE PAYMENTS                 0.00                               68,499.97
         5-00-5298-12 2023 DOZER PAYMENTS                 0.00                               75,711.33
         5-00-5298-21 DEBT SERVICE PAYMENTS               0.00                               29,156.00
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                              10,252.54      10,252.54             1,974,212.46   1,974,212.46
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
04 -CHILD.REVOLVING FUND A/C
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1120-02      CHILD. REVOLVING FUND A/C           0.00                               69,214.03
         1133-09      N/R-BISHOP VINEYARDS                0.00                                                   0.39
         1133-11      SPORTS ZONE                         0.00                                                   0.45
         1133-16      N/R CHRIS BLACKBURN                 0.00                                    0.45

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                              69,213.64

REVENUES
_________

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                   0.00           0.00                69,214.48      69,214.48
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
05 -HOTEL MOTEL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                                 10,055.77               461,505.37
         1132-60      MOTEL TAX RECEIVABLE                0.00                               83,053.00

LIABILITIES AND FUND BALANCE
____________________________
         2110-00      AP PENDING                                    32,489.07                               32,489.07
         2999-00      FUND BALANCE                        0.00                                             401,931.43

REVENUES
_________
         4-01-4005-00 CHAMBER (15%)                   8,479.36                                              75,857.63
         4-01-4006-00 MUSEUM (11%)                                  21,984.67                               55,628.83
         4-01-4075-00 INTEREST REVENUE                               2,073.02                                4,222.19
         4-10-4032-00 AUDITORIUM (29%)                              15,063.61                              146,657.99
         4-32-4032-00 GOLF COURSE (15%)                              7,791.51                               75,857.63
         4-40-4033-00 MDD/EVENT CENTER TAX (30%)                    15,583.03                              151,714.85

EXPENDITURES
_____________
         5-00-5000-04 HOTEL TAX EXPENSE               1,807.00                               60,925.56
         5-00-5001-04 TRANSFER OUT - MAIN STREET     32,000.00                               32,000.00
         5-01-5000-00 HOT TAX - ADMIN                25,012.58                              101,193.64
         5-10-5000-00 HOTEL TAX - AUDITORIUM         10,899.23                               56,972.79
         5-32-5000-00 HOT TAX - GOLF COURSE             405.57                               13,398.61
         5-40-5000-00 HOT TAX - MDD                  26,436.94                              135,310.65
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             105,040.68     105,040.68               944,359.62     944,359.62
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
06 -ARPA
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                       7.20                                1,621.06
         1115-00      ARPA BANK ACCOUNT               2,754.04                              637,686.81
         1132-00      A/R ARPA GRANT                      0.00                                                   0.29

LIABILITIES AND FUND BALANCE
____________________________
         2125-00      UNEARNED GRANT REVENUE              0.00                                    0.29
         2999-00      FUND BALANCE                        0.00                                           1,275,510.80

REVENUES
_________
         4-00-4075-00 INTEREST ON SAVINGS                            2,761.24                               31,339.54

EXPENDITURES
_____________
         5-00-5288-01 TRANSFER OUT - ARPA FUNDS           0.00                              667,542.47
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                               2,761.24       2,761.24             1,306,850.63   1,306,850.63
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
07 -TWDB SERIES 2020
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1110-01      TWDB PRINCIPLE FORGIVENESS         28.07                                   28.07
         1110-02      TWDB INTEREST & SINKING            47.12                               10,908.64

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                              13,620.81

REVENUES
_________
         4-00-4001-00 TAXES - AD VALOREM                  0.00                                              34,245.49
         4-00-4075-01 INTEREST ACRD - PRIN FRGVNSS                      28.07                                   28.07
         4-00-4075-02 INTEREST ACRD - I & S                             47.12                                  691.59

EXPENDITURES
_____________
         5-00-5225-00 DUES,FEES,SUBSCRIPTIONS             0.00                                   15.00
         5-00-5298-21 DEBT SERVICE PAYMENTS               0.00                               37,634.25
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                  75.19          75.19                48,585.96      48,585.96
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
08 -GENERAL FIXED ASSETS
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1501-01      REAL ESTATE - ADMINISTRATIO         0.00                              536,185.37
         1503-04      PERMANENT FACILITIES - FIRE         0.00                              111,236.63
         1503-06      PERMANENT FACILITIES - PARK         0.00                              876,196.74
         1503-08      PERMANENT FAC. - AIRPORT            0.00                              143,353.72
         1505-01      IMPROVSEMENTS - ADMINISTRAT         0.00                                3,924.05
         1505-06      IMPROVEMENTS - PARK                 0.00                              237,863.02
         1505-08      IMPROVEMENTS - AIRPORT              0.00                               72,140.48
         1507-01      OFFICE EQUIPT.FUR.& FIX. AD         0.00                               37,994.89
         1507-03      OFF.EQ.FUR.& FIX. - POLICE          0.00                               17,365.30
         1507-04      OFF.EQ.FURN.&FIX. - FIRE            0.00                                5,478.00
         1509-01      EQUIPMENT - ADMINISTRATION          0.00                               14,489.37
         1509-02      EQUIPMENT - STREET                  0.00                               41,154.85
         1509-03      EQUIPMENT - POLICE                  0.00                               44,390.52
         1509-04      EQUIPMENT - FIRE                    0.00                              126,702.98
         1509-06      EQUIPMENT - PARK                    0.00                               47,765.29
         1509-07      EQUIPMENT - CEMETERY                0.00                               27,775.73
         1509-08      EQUIPMENT - AIRPORT                 0.00                               37,483.01
         1511-01      TRANS. EQUIP. - ADMINISTRAT         0.00                               43,538.50
         1511-02      TRANS. EQUIP. - STREET              0.00                              477,337.42
         1511-03      TRANS. EQUIPT. - POLICE             0.00                              145,610.99
         1511-04      TRANS. EQUIP. - FIRE                0.00                              433,085.93
         1511-06      TRANS. EQUIP. - PARK                0.00                               16,975.01
         1511-07      TRANS. EQUIPT. - CEMETERY           0.00                               19,140.60
         1511-08      TRANS. EQUIPT. - AIRPORT            0.00                               39,809.30
         1513-06      CONSTRUCTION IN PROGRESS            0.00                              364,774.46
         1600-00      ACCUM DEPRECIATION                  0.00                                             877,593.20
         1701-31      ACCUM DEP - ATV PARK                0.00                               22,694.96
         1701-32      ACCUM DEP - GOLF COURSE             0.00                                3,991.51
         1707-01      ACCUM DEP - ADMIN                   0.00                                              92,589.14
         1707-02      ACCUM DEP - STREET                  0.00                                             428,000.42
         1707-03      ACCUM DEP - POLICE                  0.00                                             109,104.27
         1707-04      ACCUM DEP - FIRE                    0.00                                             214,325.94
         1707-05      ACCUM. DEP - HEALTH                 0.00                                  145.85
         1707-06      ACCUM DEP - PARK                    0.00                                             313,284.79
         1707-07      ACCUM DEP - CEMETERY                0.00                                              27,996.24
         1707-08      ACCUM DEP - AIRPORT                 0.00                                              71,231.20
         1707-31      ACCUM DEP-ATV PARK                  0.00                               50,443.38
         1707-32      ACCUM DEP-GOLF COURSE               0.00                              366,798.84

LIABILITIES AND FUND BALANCE
____________________________
         2500-00      RES.FOR INV.FIX.ASSETS - AD         0.00                                           2,231,721.50

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                   0.00           0.00             4,365,846.70   4,365,846.70
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
09 -LONG TERM DEBT
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1800-30      AMT.TO BE PROV LTD                  0.00                            2,522,000.00
         1800-80      AMT.TO BE PROVID.- CINO ABS         0.00                               54,846.88

LIABILITIES AND FUND BALANCE
____________________________
         2120-09      ACCRUED VACATION                    0.00                                              54,846.88
         2225-05      BONDS PAYABLE - CURRENT POR         0.00                                             294,000.00
         2225-30      BONDS PAYABLE - 2015 CO             0.00                                           2,228,000.00

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                   0.00           0.00             2,576,846.88   2,576,846.88
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
10 -AIRPORT FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                                     58.88                               13,263.34

LIABILITIES AND FUND BALANCE
____________________________
         2110-00      AP PENDING                                       202.52                                  202.52

REVENUES
_________
         4-08-4009-00 BOEDEKER LEASE                      0.00                                              26,450.00
         4-08-4011-00 RAMP GRANT                          0.00                                               7,952.36
         4-08-4075-00 INTEREST REVENUE                   58.88                                   58.88

EXPENDITURES
_____________
         5-08-5130-00 INSURANCE                           0.00                               17,275.00
         5-08-5231-00 TXDOT CAPITAL IMPROVEMENT           0.00                               12,924.00
         5-08-5232-00 RAMP GRANT REPAIRS                  0.00                               15,904.72
         5-08-5250-00 UTILITIES                         202.52                                1,705.62
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                 261.40         261.40                47,868.22      47,868.22
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
11 -UTILITY CIP
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                       0.00                                                   0.02
         1110-00      ORCA - CASH IN BANK                46.16                               10,687.21
         1110-05      UMB TWDB CONSTRUCTION                             83.99               875,763.67
         1110-07      UMB CONSTRUCTION ESCROW             0.00                              290,272.87
         1110-09      TWDB CONSTRUCTION                  14.70                                3,403.78
         1110-11      TWDB PRINCIPAL FORGIVENES         112.06                                6,557.44
         1125-00      CERT. OF DEPOSIT                    0.00                                  550.00

LIABILITIES AND FUND BALANCE
____________________________
         2111-00      ACCOUNTS PAYABLE OTHER              0.00                                              63,000.00
         2132-00      DUE TO WATER FUND                   0.00                                                   0.20
         2132-50      DUE TO I&S                          0.00                                             135,279.00
         2999-00      FUND BALANCE                        0.00                                           1,041,411.84

REVENUES
_________
         4-00-4075-00 INTEREST REVENUE                                  88.93                                1,043.16

EXPENDITURES
_____________
         5-00-5000-26 EXPENSE - TWDB CONSTRUCTION         0.00                                  400.00
         5-00-5000-27 EXPENSE - TWDB PRIN FORGIVE         0.00                               53,099.25
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                 172.92         172.92             1,240,734.22   1,240,734.22
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                  58,407.26                            8,891,712.98
         1115-01      PETTY CASH DRAWER                   0.00                                  250.00
         1115-02      PETTY CASH VAULT                    0.00                                  250.00
         1115-05      PETTY CASH - LANDFILL               0.00                                  100.00
         1132-01      WATER-SE-TR-WM-GM             261,977.65                            1,273,112.21
         1132-03      UTILITY REFUNDS PAYABLE                          212.65                               11,258.27
         1132-04      DONATIONS RECEIVABLE               23.39                                1,857.53
         1132-05      UTILITY UNAPPLIED CREDITS                      8,912.24                               20,356.20
         1132-06      PENALTY RECEIVABLE             17,017.86                               69,878.50
         1132-09      ALLOWANCE FOR UNCOLLECTIBLE         0.00                                             724,043.72
         1132-11      DUE FROM CAPITAL PR.                0.00                                1,708.16
         1132-99      RETURNED CHECKS ON HAND             0.00                                7,864.30
         1290-00      Deferred Outflow                    0.00                              154,118.38
         1290-10      DEFERRED OUT OPEB                   0.00                               12,414.35
         1501-20      REAL ESTATE WATER                   0.00                                2,199.99
         1501-23      REAL ESTATE SEWER                   0.00                               15,022.19
         1501-25      REAL ESTATE TRASH                   0.00                               22,500.00
         1503-00      PERMANENT FACILITIES                0.00                              374,061.00
         1503-20      PERMANENT FACILITIES WATER          0.00                            2,789,420.69
         1503-23      PERMANENT FACILITIES SEWER          0.00                            2,139,083.64
         1503-30      PERMANENT FACILITIES SHOP           0.00                               25,560.00
         1509-20      EQUIPMENT WATER                     0.00                              223,514.52
         1509-25      EQUIPMENT TRASH                     0.00                               90,098.00
         1509-30      EQUIPMENT SHOP                      0.00                                2,707.91
         1511-20      TRANSPORTATION EQUIPMENT WA         0.00                              476,881.46
         1511-23      TRANSPORTATION EQUIPMENT SE         0.00                               82,184.10
         1511-25      TRANSPORTATION EQUIPMENT TR         0.00                            1,721,426.42
         1511-30      TRANSPORTATION EQUIPMENT SH         0.00                               22,300.00
         1512-25      TRASH CONTAINERS                    0.00                              212,667.35
         1513-25      LANDFILL PERMIT TRASH               0.00                              154,406.71
         1514-23      CONSTRUCTION IN PROGRESS            0.00                              120,650.00
         1514-26      RIGHT TO USE ASSET TRASH            0.00                              670,281.00
         1600-00      ACCUMULATED DEPRECIATION            0.00                                           3,109,472.00
         1605-00      ACCUMULATED DEPR EQ                 0.00                                           2,673,703.76
         1610-00      ACCUM. AMORTIZATION                 0.00                                              95,860.00

LIABILITIES AND FUND BALANCE
____________________________
         2017-50      CURRENT PORTION NOTE PAY            0.00                                              43,681.05
         2017-70      CURRENT PORTION RIGHT TO US         0.00                                             107,167.42
         2017-80      CP CERT OF OBLIG TWDB               0.00                                              27,272.00
         2017-90      CUR POR RIGHT OT USE LIABIL         0.00                                               3,410.00
         2101-00      ACCRUED INTEREST                    0.00                                              13,828.76
         2102-00      LANDFILL POST CLOSURE PAYAB         0.00                                             455,384.38
         2110-00      AP PENDING                                   164,109.81                              163,329.81
         2110-03      SALES TAX PAYABLE                              6,488.12                12,911.80
         2110-05      FW/CHRISTMAS DONATIONS PAYABLE                   781.50                               67,455.06
         2115-00      ACCRUED VACATION PAYABLE            0.00                                              44,148.07
         2115-10      CP COMPENSATED ABSENCES             0.00                                               4,904.00
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    2
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
LIABILITIES AND FUND BALANCE (CONT)
-----------------------------------
         2118-00      ACCRUED WAGES                       0.00                                              24,470.12
         2120-01      WITHHOLDING PAYABLE                 0.00                                                 116.08
         2120-02      TMRS PAYABLE                        0.00                                                   1.68
         2120-03      INSURANCE PAYABLE                              1,213.00                               23,629.53
         2120-05      FICA & MEDICARE PAYABLE             0.00                                                 348.51
         2120-06      CHILD SUPPORT PAYABLE               0.00                                  926.93
         2120-07      CREDIT UNION PAYABLE                0.00                                  238.00
         2120-08      PAYABLE-NET PENSION OBLIG           0.00                                             419,585.33
         2120-09      PAYABLE NET OPEB                    0.00                                              83,611.92
         2120-10      DEFERRED INFLOW PENSION             0.00                                             201,676.40
         2120-11      DEFERRED INFLOW OPEB                0.00                                               4,624.00
         2198-00      OLD CUST DEP NOT IN U/S             0.00                                               2,800.00
         2199-00      WATER CUSTOMER DEPOSITS         2,204.52                                             120,694.91
         2204-00      RIGHT TO USE LIABILITY              0.00                              102,563.00
         2205-12      LEASE PAYABLE 94 SEWER MACH         0.00                                             608,419.88
         2205-14      RIGHT TO USE LIABILITY              0.00                                             547,579.71
         2205-17      CERTIFICATE OF OBLIG TWDB           0.00                                             745,659.00
         2205-21      SERIES 2023 WW BONDS                0.00                                           7,330,000.00
         2205-22      SERIES 2023 CO PREMIUMS             0.00                                             203,078.54
         2999-00      FUND BALANCE                        0.00                                           2,120,048.40
         2999-50      PRIOR PERIOD ADJ                    0.00                              125,673.00

REVENUES
_________
         4-01-4075-00 INTEREST REVENUE                              39,535.03                               80,842.91
         4-20-4051-00 IRRIGATION WATER SALES              0.00                                              87,530.00
         4-20-4060-00 WATER SALES                                  467,578.25                            2,264,333.80
         4-20-4061-00 SEWER SALES                                   57,101.85                              852,680.66
         4-20-4062-00 WATER MISCELLANEOUS                              900.00                               17,575.00
         4-20-4064-00 PENALTY REVENUE                               21,605.25                               80,687.58
         4-20-4066-00 TAPS AND METERS                                1,800.00                                7,610.00
         4-20-4069-00 CASH LONG AND SHORT                 0.00                                   30.96
         4-20-4072-00 TRANSFER IN - ARPA FUNDS            0.00                                             473,360.00
         4-20-4090-00 OTHER REVENUE                       0.00                                               7,604.59
         4-25-4065-00 TRASH SALES                                   69,803.81                              842,051.62
         4-25-4079-00 LANDFILL INCOME                                5,463.10                               53,093.76
         4-25-4090-00 OTHER REVENUE                                     68.96                                  278.27

EXPENDITURES
_____________
         5-20-5110-01 GROSS PAYROLL                  44,049.65                              588,236.95
         5-20-5125-00 T.M.R.S.                        7,761.56                              102,532.91
         5-20-5130-00 INSURANCE HEALTH                8,246.84                               99,469.27
         5-20-5135-00 UNIFORMS                          581.26                                6,351.37
         5-20-5140-00 F.I.C.A. & MEDICARE             3,369.82                               46,435.19
         5-20-5145-00 WORKMENS COMP AND UNEMPLOYM         0.00                                  500.65
         5-20-5205-00 WATER PRESSURE REGULATORS      26,400.00                               34,084.89
         5-20-5206-00 CHRISTMAS COMMITTEE                 0.00                                6,240.59
         5-20-5207-00 GREENBELT WATER AUTHORITY     208,983.89                            1,127,542.69
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    3
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-20-5209-00 ENGINEERING & PERMITTING FE     2,250.00                                6,839.16
         5-20-5210-00 SUPPLIES                       35,098.12                              260,560.05
         5-20-5211-00 OFFICE SUPPLIES                     0.00                                4,099.90
         5-20-5212-00 JANITORIAL                                       138.42                 6,911.07
         5-20-5213-00 WATER BAD DEBT                    135.96                                    0.00
         5-20-5214-00 BAD DEBT SEWER                     60.37                                    0.00
         5-20-5215-00 TRASH BAD DEBT                     68.96                                    0.00
         5-20-5216-00 TAXES BAD DEBT                      5.70                                    0.00
         5-20-5217-00 PENALTY BAD DEBT                   19.33                                    0.00
         5-20-5218-00 DONATIONS BAD DEBT                  1.38                                    0.00
         5-20-5224-00 TECHNOLOGY                          0.00                                7,212.21
         5-20-5225-00 DUES,FEES,SUBSCRIPTIONS        10,831.99                              100,460.11
         5-20-5230-00 GAS & OIL                       4,434.30                               21,773.05
         5-20-5231-00 MED FLIGHT                          0.00                                1,105.00
         5-20-5241-00 EQUIPMENT REPAIRS               2,031.33                               37,499.94
         5-20-5247-00 SERVICE CONTRACTS                 424.22                               30,071.74
         5-20-5248-00 PITNEY BOWES MACHINE RENTAL         0.00                                1,674.07
         5-20-5250-00 UTILITIES                      11,713.77                               42,568.34
         5-20-5255-00 INSURANCE                           0.00                               39,600.00
         5-20-5260-00 TRAVEL,SCHOOLS & CONVENTION        65.45                                5,952.38
         5-20-5267-00 RADIO METER UPGRADE                 0.00                               68,370.12
         5-20-5271-00 PROFESSIONAL                    6,753.95                               49,990.20
         5-20-5288-25 TRANSFERS TO GENERAL FUND      56,250.00                              675,000.00
         5-20-5290-00 OTHER EXPENSES                      0.00                                2,966.36
         5-20-5299-09 EQUIPMENT                       4,000.00                               35,541.12
         5-20-5299-12 FLEXNET METER READING UPGRA         0.00                                2,976.03
         5-20-5299-14 ARPA ASSET MANAGEMENT SOFTW         0.00                              588,614.00
         5-23-5298-00 BOND ISSUANCE COSTS                 0.00                              116,000.00
         5-25-5110-01 GROSS PAYROLL                  17,331.35                              236,657.19
         5-25-5125-00 T.M.R.S.                        2,879.58                               37,445.90
         5-25-5130-00 INSURANCE                       1,974.06                               25,485.10
         5-25-5135-00 UNIFORMS                          387.51                                4,460.01
         5-25-5140-00 F.I.C.A. & MEDICARE             1,325.84                               18,548.78
         5-25-5210-00 SUPPLIES                          804.42                               12,249.79
         5-25-5214-00 EQUIPMENT RENTAL                2,000.00                               13,954.00
         5-25-5225-00 DUES,FEES,SUBSCRIPTIONS         4,775.86                               64,909.35
         5-25-5230-00 GAS & OIL                      16,347.10                              103,182.65
         5-25-5231-00 MED FLIGHT                          0.00                                  325.00
         5-25-5240-00 REPAIRS                           987.74                               16,065.54
         5-25-5241-00 EQUIPMENT REPAIRS               9,165.66                               74,915.96
         5-25-5250-00 UTILITIES                         149.43                                1,459.35
         5-25-5255-00 INSURANCE                           0.00                               26,351.00
         5-25-5260-00 TRAVEL,SCHOOLS & CONVENTION     1,397.36                                3,872.86
         5-25-5290-00 OTHER EXPENSES                      0.00                                   56.00
         5-25-5299-09 EQUIPMENT                       4,999.00                                4,999.00
         5-30-5110-01 GROSS PAYROLL                   2,617.60                               37,801.52
         5-30-5125-00 T.M.R.S.                          461.22                                6,529.44
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    4
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-30-5130-00 INSURANCE                         552.98                                1,584.36
         5-30-5135-00 UNIFORMS                                       1,660.93                 1,695.34
         5-30-5140-00 F.I.C.A. & MEDICARE               200.26                                2,967.74
         5-30-5210-00 SUPPLIES                        1,866.35                               14,794.20
         5-30-5214-00 SECURITY                            0.00                                1,159.79
         5-30-5220-00 BUILDING EXPENSE                  500.00                               16,886.98
         5-30-5225-00 DUES,FEES,SUBSCRIPTIONS           701.47                                1,443.79
         5-30-5230-00 GAS & OIL                         847.15                                5,317.08
         5-30-5231-00 MED FLIGHT                          0.00                                   65.00
         5-30-5241-00 EQUIPMENT REPAIRS                 365.52                                2,108.87
         5-30-5250-00 UTILITIES                         386.60                               11,923.79
         5-30-5255-00 INSURANCE                           0.00                                8,000.00
         5-30-5299-09 EQUIPMENT                       1,351.27                               95,377.77
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             847,543.86     847,372.92            24,770,347.59  24,769,266.70
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
14 -POLICE DEPT HOLDING FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1115-07      POLICE DEPT COMPTROLLER            16.13                                3,734.68
         1120-01      POLICE DEPT STATE ACCOUNT                        179.56               108,309.93

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                             298,186.61

REVENUES
_________
         4-00-4090-05 PD STATE DEPOSIT                    0.00                                              42,690.00
         4-00-4090-07 PD COMPTROLLER DEPOSIT              0.00                                                 986.45
         4-01-4075-00 INTEREST REVENUE                                 484.97                                7,904.88

EXPENDITURES
_____________
         5-00-5000-00 PD COMPTROLLER EXPENSE              0.00                                  275.00
         5-00-5000-02 POLICE DEPT STATE EXPENSE         648.40                              237,448.33
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                 664.53         664.53               349,767.94     349,767.94
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-08-2023 08:12 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2023
99 -POOLED CASH
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      POOLED CASH                                  271,246.40             9,735,173.75
         1601-00      DUE FROM GENERAL FUND          86,828.87                               86,828.87
         1605-00      DUE FROM HOTEL/MOTEL           32,489.07                               32,489.07
         1610-00      DUE FROM AIRPORT FUND             202.52                                  202.52
         1612-00      DUE FROM UTILITY FUND         164,109.81                              163,329.81

LIABILITIES AND FUND BALANCE
____________________________
         2100-00      DUE TO OTHER FUNDS            271,246.40                                           9,735,173.75
         2110-00      ACCOUNTS PAYABLE CONTROL                     283,630.27                              282,850.27

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             554,876.67     554,876.67            10,018,024.02  10,018,024.02
                                                 =============  =============            =============  =============

         *** END OF REPORT ***