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12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 440,189.95 1,030,713.68
1009 RECONCILING ITEMS TO CASH 6,979.83 0.00
1010 GENERAL BANK ACCOUNT 4,015.43 296,053.34
1011 CEMETERY ENDOWMENT CD 39846 0.00 120,000.00
1012 CEMETERY ENDOWMENT CD 70019 0.00 30,000.00
1021 DISBURSEMENT ACCOUNT 1.75 0.00
1060 COLEMAN PUBLIC LIBRARY/C.D. 0.00 1,648.23
1072 CPD/DONATIONS 120.34 1,057.30
1090 CASH DRAWER-LIBRARY 0.00 234.09
1120 TDEM COVID-19 RELIEF GRANT 10.73 52,243.45
1151 TEXPOOL POLICE FLEET 0.00 13.23
1201 ACCOUNTS RECEIVABLE AIR EVAC 242.59 324.88
1202 ACCOUNTS RECEIVABLE - OTHER 47,749.58 0.00
1204 DUE FROM COMPONENT UNITS 0.00 7,468.04
1210 SALES TAX RECEIVABLE 0.00 138,090.11
1225 FRANCHISE TAXES RECEIVABLE 0.00 14,882.40
1230 DELINQUENT PROPERTY TAX AR 0.00 76,234.32
1235 ALLOW FOR UNCOLLECTIBLE TAX 0.00 27,089.91
1240 DUE FROM TAX APPR DIST 0.00 6,527.35
1245 GRANTS RECEIVABLE 0.00 14,567.00
1255 MISCELLANEOUS A/R 35.00 2,816.79
1400 PREPAID EXPENSE 600,000.00 600,000.00
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 6,048.57 90,495.69
2010 ACCOUNTS PAYABLE 0.00 14,567.00
2100 DEPENDENT HEALTH INS. PREMIUM 0.00 396.31
2110 COBRA LIABILITY 0.00 6,278.99
2170 CHILD SUPPORT PAYABLE 316.15 0.00
2180 LOAN TO PD 92.50 39.78
2200 DEFERRED REVENUE 0.00 44,437.70
2206 UNEARNED GRANT REVENUE 0.00 13,809.52
2230 DUE TO OTHERS 0.00 1,046.50
2250 CHAP 59 SEIZED CASH ASSETS 0.00 801.94
2400 PROPERTY TAX ADVANCES 49,670.48 0.00
2495 PRE-PAID LEGAL SERVICE 0.00 0.01
2500 UNITED HEALTHCARE 0.00 152.68
2510 MUTUAL OF OMAHA 0.00 0.01
2520 AFLAC-PAYABLE 0.00 0.01
2550 MASA 0.00 0.01
2900 FUND BALANCE 600,000.00 1,627,168.82
2910 NONSPENDABLE FUND BALANCE 600,000.00 600,000.00
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
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 101,591.07 1,535,314.93
3100-10 OFFICE RENT INCOME 7,500.00 7,500.00
3110-10 SALARY REIMBURSEMENT 8,531.34 105,254.04
3121-05 PROPERTY TAXES (M&O) 117,859.62 391,089.60
3122-05 DELINQUENT M&O TAXES 4,216.75 15,702.48
3129-05 OTHER REVENUES-TAX COLLECTOR 0.00 6,169.73
3130-05 PAYMENT IN LIEU OF TAXES 2,644.63 11,391.73
3150-05 FRANCHISE TAX RECEIPTS 0.00 89,396.83
3160-15 POUND FEES,DOG LICENSE 0.00 2,102.00
3160-18 COPY MACHINE REVENUE 183.89 2,093.04
3164-05 GRANT FROM 4A CORP 5,000.00 5,000.00
3164-12 GRANT FROM 4A CORP 200.00 200.00
3165-05 GRANT FROM 4B CORP 2,075.00 2,075.00
3165-12 GRANT FROM 4B CORP 200.00 200.00
3170-14 BLDG,ELEC,PLMBG PERMITS 1,199.34 15,196.52
3170-18 FINES, FEES, BOOKS, ETC. 33.45 314.09
3180-13 SWIM POOL FEES 0.00 15,914.00
3180-18 LOST ITEM REVENUE 0.00 29.99
3190-13 SWIM POOL CONCESSIONS 0.00 2,092.00
3190-18 LAMINATION 2.00 135.50
3191-18 COMMUNITY ROOM REVENUE 140.00 2,720.00
3200-16 MC FINES KEPT BY CITY 6,004.00 43,013.42
3210-16 MC COSTS KEPT BY CITY 0.00 3,974.71
3211-16 COURT COST TO STATE COLLECTED 0.00 2,388.21
3230-17 BURIAL SERVICES 1,100.00 41,950.00
3240-11 COUNTY TO FIRE DEPT. 0.00 133.34
3240-18 COUNTY TO LIBRARY 4,457.77 9,795.58
3250-11 GRANT PROCEEDS 0.00 76,728.53
3265-11 VOLUNTARY WITHHOLDINGS/INT 0.00 100.00
3300-05 TOWER RENTAL 1,500.00 24,744.00
3300-14 VOLUNTARY PROPERTY ABATEMENTS 6,100.00 6,936.68
3300-17 AGRICULTURAL LEASE - INCOME 0.00 400.00
3305-14 SALE OF SCRAP METAL-ABATEMENTS 0.00 192.40
3310-05 INTEREST INCOME-GENERAL 341.78 3,749.78
3310-17 INTEREST INCOME - CEMETERY 0.00 1,423.05
3310-18 INVESTMENT INCOME-LIBRARY 145.50 596.83
3320-08 GRANT FROM TDA - CDBG-DRP 0.00 329,420.53
3320-14 MECHANIC LIEN 0.00 50.00
3320-18 MISC. INCOME - LIBRARY 608.25 709.37
3320-19 MECHANIC LIEN 0.00 84.02
3330-05 MISC. INCOME - GENERAL 8.75 106.72
3330-07 MISC. INCOME - POLICE 0.00 126.00
3330-11 MISC. INCOME - FIRE 0.00 2,399.98
3330-17 MISC. INCOME - CEMETERY 0.00 1,000.00
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
===============
3330-18 LIBRARY/FAXES SENT 18.00 202.25
3331-07 ACADEMY - CADET RESPONSIBLITY 199.08 4,371.08
3335-12 PAVILION REVENUE 750.00 7,700.00
3340-16 MC OMNIBASE FEES COLLECTED 0.00 6.00
3342-05 INSURANCE COLLECTED 0.00 6,375.34
3345-14 EDC GRANT-PROPERTY ABATEMENTS 40,000.00 40,000.00
3348-07 GRANT PROCEEDS 0.00 9,431.00
3348-18 GRANT PROCEEDS 21,850.00 46,850.00
3350-05 GENERAL SERVICES FEES (4%) 16,861.98 254,040.12
3350-07 DONATIONS TO POLICE DEPT 0.00 271.00
3350-16 MC PRIVATE COLLECTION FEES 0.00 292.49
3350-17 SALE OF ASSETS/CEM. LOTS ETC 450.00 23,862.00
3350-18 DONATIONS, UNSPECIFIED 0.00 100.00
3360-05 A/R ADMIN. FEE-GEN.(LATE FEES) 0.00 134.25
3360-16 MC RESTITUTION FEES COLLECTED 0.00 275.00
3360-18 SPECIFIED DONATIONS 0.00 3,924.04
3370-05 INTERNAL FRANCHISE FEES (4%) 16,861.98 254,040.12
3376-05 TEMAP GRANT 0.00 6,517.55
3378-05 OPIOID ABATEMENT TRUST FUND 0.00 1,708.36
3384-05 MIXED BEVERAGE TAXES 2,293.21 20,214.73
3384-07 STEP PROGRAM REVENUE 0.00 162.72
3392-05 PLANNING & ZONING FEES 0.00 100.00
3395-05 CREDIT CARD PROCESSING FEE 20.70 316.37
3395-07 INSURANCE COLLECTED- POLICE 7,669.86 19,773.97
3400-05 AIR EVAC EMS 427.50 7,776.00
3401-05 AIR EVAC EMS-CITY FEE 47.50 864.00
4300-98 TRANSFER FROM EWS FUND 128,936.42 1,547,237.04
4320-98 TRANSFER FROM SOLID WASTE 3,000.00 36,000.00
EXPENDITURES
=============
5100-05 LEGAL SERVICES 3,950.00 20,127.88
5100-07 SALARIES 32,526.87 462,083.90
5100-08 SALARIES 8,912.00 90,949.69
5100-10 SALARIES 6,215.38 79,345.25
5100-11 SALARIES 21,311.58 267,073.78
5100-12 SALARIES 6,140.25 70,119.70
5100-13 SALARIES 46.16 17,631.43
5100-15 SALARIES 4,056.25 53,241.21
5100-16 SALARIES 3,308.80 42,078.70
5100-17 SALARIES 5,751.75 66,461.33
5100-18 SALARIES 5,328.00 69,030.48
5100-19 SALARIES 3,678.75 50,383.50
5101-07 ACADEMY EXPENSES 25.00 11,527.04
5102-07 OVERTIME WAGES 7,727.41 73,508.58
5102-08 OVERTIME WAGES 255.00 4,599.83
5102-11 OVERTIME WAGES 1,907.52 27,438.41
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5102-12 OVERTIME WAGES 212.25 2,749.50
5102-15 OVERTIME WAGES 341.25 3,312.97
5102-17 OVERTIME WAGES 520.50 8,882.50
5102-19 OVERTIME WAGES 281.25 1,677.81
5104-07 LONGEVITY PAY 0.00 1,460.00
5104-08 LONGEVITY PAY 0.00 468.00
5104-10 LONGEVITY PAY 0.00 288.00
5104-11 LONGEVITY PAY 0.00 2,108.00
5104-12 LONGEVITY PAY 0.00 640.00
5104-15 LONGEVITY PAY 0.00 1,126.00
5104-16 LONGEVITY PAY 0.00 84.00
5104-17 LONGEVITY PAY 0.00 588.00
5104-18 LONGEVITY PAY 0.00 2,916.00
5104-19 LONGEVITY PAY 0.00 166.00
5110-07 WORKERS' COMPENSATION COVERAGE 945.95 6,521.30
5110-08 WORKERS' COMPENSATION COVERAGE 708.43 4,921.16
5110-10 WORKERS' COMPENSATION COVERAGE 13.91 150.92
5110-11 WORKERS' COMPENSATION COVERAGE 959.44 12,039.28
5110-12 WORKERS' COMPENSATION COVERAGE 245.89 1,648.68
5110-13 WORKERS' COMPENSATION COVERAGE 34.08 408.96
5110-15 WORKERS' COMPENSATION COVERAGE 132.99 1,529.88
5110-16 WORKERS' COMPENSATION COVERAGE 13.91 150.92
5110-17 WORKERS' COMPENSATION COVERAGE 319.64 2,753.68
5110-18 WORKERS' COMPENSATION COVERAGE 24.42 381.04
5110-19 WORKERS' COMPENSATION COVERAGE 20.87 227.44
5115-07 HEALTH INSURANCE BENEFIT 20,504.74 77,466.62
5115-08 HEALTH INSURANCE BENEFIT 1,084.32 23,431.59
5115-10 HEALTH INSURANCE BENEFIT 361.44 8,519.15
5115-11 HEALTH INSURANCE BENEFIT 1,807.20 42,757.68
5115-12 HEALTH INSURANCE BENEFIT 903.60 18,461.20
5115-15 HEALTH INSURANCE BENEFIT 542.16 12,494.99
5115-16 HEALTH INSURANCE BENEFIT 343.82 8,075.34
5115-17 HEALTH INSURANCE BENEFIT 903.60 18,530.46
5115-18 HEALTH INSURANCE BENEFIT 722.88 17,038.29
5115-19 HEALTH INSURANCE BENEFIT 542.16 10,818.98
5120-07 UNEMPLOYMENT INSURANCE 0.00 659.32
5125-07 FICA AND MEDICARE 3,041.84 40,268.53
5125-08 FICA AND MEDICARE 697.00 7,216.34
5125-10 FICA AND MEDICARE 474.41 6,066.79
5125-11 FICA AND MEDICARE 1,745.38 21,963.17
5125-12 FICA AND MEDICARE 487.20 5,625.30
5125-13 FICA AND MEDICARE 0.00 1,303.75
5125-15 FICA AND MEDICARE 335.10 4,382.63
5125-16 FICA AND MEDICARE 224.01 2,541.57
5125-17 FICA AND MEDICARE 476.23 5,613.01
5125-18 FICA AND MEDICARE 404.38 5,428.11
5125-19 FICA AND MEDICARE 301.33 3,968.48
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 5
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5130-07 RETIREMENT BENEFIT 6,634.21 90,334.61
5130-08 RETIREMENT BENEFIT 1,631.73 17,066.12
5130-10 RETIREMENT BENEFIT 1,106.34 14,120.53
5130-11 RETIREMENT BENEFIT 4,063.22 52,263.34
5130-12 RETIREMENT BENEFIT 1,138.96 13,144.07
5130-15 RETIREMENT BENEFIT 782.77 10,227.91
5130-16 RETIREMENT BENEFIT 588.97 7,478.58
5130-17 RETIREMENT BENEFIT 1,116.46 13,470.73
5130-18 RETIREMENT BENEFIT 811.68 10,851.15
5130-19 RETIREMENT BENEFIT 704.89 9,262.78
5131-07 LIFE INSURANCE BENEFIT 31.22 705.28
5131-08 LIFE INSURANCE BENEFIT 7.09 153.99
5131-10 LIFE INSURANCE BENEFIT 5.70 134.35
5131-11 LIFE INSURANCE BENEFIT 20.17 476.75
5131-12 LIFE INSURANCE BENEFIT 6.70 140.17
5131-15 LIFE INSURANCE BENEFIT 4.43 102.16
5131-16 LIFE INSURANCE BENEFIT 2.69 63.24
5131-17 LIFE INSURANCE BENEFIT 6.37 132.75
5131-18 LIFE INSURANCE BENEFIT 3.75 88.39
5131-19 LIFE INSURANCE BENEFIT 4.24 78.96
5134-07 POLICE - PROFESSIONAL SERVICES 0.00 6,213.36
5134-16 MUNICIPAL JUDGE CONTRACT 3,600.00 13,600.00
5136-05 AIR EVAC EMS EXPENSE 1,313.62 7,867.47
5140-11 CVFD FIREMAN RETIRED 250.00 2,750.00
5141-11 CVFD EXPENSE 3,838.99 6,201.69
5145-05 PROFESSIONAL SERVICES 0.00 10,073.00
5145-08 PROFESSIONAL SERVICES 4,058.75 44,005.00
5145-11 CVFD MEMBERSHIP ROSTER 2,925.00 13,200.00
5145-16 PROFESSIONAL LEGAL SERVICES 1,025.00 3,562.50
5150-05 ELECTION EXPENSES 0.00 7,321.53
5150-07 LEGAL SERVICES 0.00 2,622.50
5150-08 ENGINEERING 0.00 800.00
5150-11 VOLUNTEER WORKERS COMP. 248.02 214.76
5150-12 LEGAL SERVICES 37.50 37.50
5150-13 LEGAL SERVICES 0.00 125.00
5150-14 LEGAL SERVICES 1,147.50 10,634.87
5150-15 LEGAL SERVICES 0.00 2,862.50
5150-16 MC OMNIBASE EXPENSE 120.33 237.45
5150-19 LEGAL SERVICES 187.50 437.50
5151-05 GIS SYSTEM 0.00 1,905.97
5151-08 LEGAL SERVICES 0.00 787.50
5155-05 COUNTY TAX APPRAISAL 9,172.90 34,971.61
5155-14 SOFTWARE MAINTENANCE SRVCS 0.00 3,250.00
5155-15 EUTHANSIA EXPENSES 385.77 1,705.07
5160-02 REGULAR MAINTENANCE 179.30 179.30
5160-03 REGULAR MAINTENANCE 422.61 422.61
5160-05 REGULAR MAINTENANCE 1,702.33 11,002.69
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 6
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5160-07 REGULAR MAINTENANCE 6,224.68 24,505.98
5160-08 REGULAR MAINTENANCE 6,107.38 15,507.32
5160-09 REGULAR MAINTENANCE 0.00 9,062.65
5160-11 REGULAR MAINTENANCE 644.81 3,740.15
5160-12 REGULAR MAINTENANCE 522.85 4,526.77
5160-13 REGULAR MAINTENANCE 395.00 13,389.83
5160-14 REGULAR MAINTENANCE 814.27 2,669.66
5160-15 REGULAR MAINTENANCE 2,194.60 4,301.39
5160-16 REGULAR MAINTENANCE 79.31 375.60
5160-17 REGULAR MAINTENANCE 467.28 4,129.30
5160-18 REGULAR MAINTENANCE 1,198.15 5,960.40
5160-19 REGULAR MAINTENANCE 1,037.35 1,990.20
5162-05 SOFTWARE MAINTENANCE SRVCS 0.00 249.00
5162-07 SOFTWARE MAINTENANCE SRVCS 0.00 4,818.00
5162-11 SOFTWARE MAINTENANCE SRVCS 0.00 908.56
5162-16 SOFTWARE MAINTENANCE SRVCS 0.00 6,765.00
5162-18 SOFTWARE MAINTENANCE SRVCS 0.00 1,650.00
5165-07 JANITORIAL SUPPLIES 0.00 302.18
5165-11 JANITORIAL SUPPLIES 216.13 742.90
5165-12 JANITORIAL SUPPLIES 0.00 803.84
5166-07 INMATE HOUSING 475.00 2,650.00
5167-07 IMPREST FUNDS - CID 0.00 2,000.00
5170-05 EQUIPMENT MAINTENANCE 70.00 96.36
5170-07 EQUIPMENT MAINTENANCE 2,536.14 8,210.04
5170-08 EQUIPMENT MAINTENANCE 0.00 14,596.10
5170-09 EQUIPMENT MAINTENANCE 8.27 1,066.99
5170-11 EQUIPMENT MAINTENANCE 11,126.03 16,749.33
5170-12 EQUIPMENT MAINTENANCE 0.00 2,634.39
5170-13 EQUIPMENT MAINTENANCE 0.00 4,609.43
5170-15 EQUIPMENT MAINTENANCE 0.00 380.90
5170-17 EQUIPMENT MAINTENANCE 0.00 2,529.78
5170-18 EQUIPMENT MAINTENANCE 517.95 2,649.08
5170-19 EQUIPMENT MAINTENANCE 29.45 382.46
5171-05 VEHICLE MAINTENANCE 63.02 1,565.64
5171-07 VEHICLE MAINTENANCE 3,376.49 8,596.61
5171-08 VEHICLE MAINTENANCE 277.05 3,480.40
5171-09 VEHICLE MAINTENANCE 6.00 186.58
5171-11 VEHICLE MAINTENANCE 6.00 200.29
5171-12 VEHICLE MAINTENANCE 54.12 1,879.47
5171-14 VEHICLE MAINTENANCE 0.00 334.45
5171-15 VEHICLE MAINTENANCE 6.00 72.00
5171-17 VEHICLE MAINTENANCE 56.31 690.22
5171-19 VEHICLE MAINTENANCE 43.13 965.44
5173-08 DITCH MAINTENANCE 7,848.20 12,208.18
5175-05 TOWER MAINTENANCE 425.73 9,124.72
5177-05 BUILDING MAINTENANCE 0.00 1,776.33
5177-07 BUILDING MAINTENANCE 345.00 3,290.95
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 7
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5177-08 STATION 2 MAINTENANCE 0.00 42.89
5177-11 BUILDING MAINTENANCE 123.55 2,695.75
5177-12 STATION 2 MAINTENANCE 0.00 81.26
5177-18 BUILDING MAINTENANCE 2.90 2,170.93
5180-05 LEGAL NOTICES 631.60 5,120.60
5180-16 COURT COSTS TO STATE 5,897.79 15,005.49
5181-14 LEGAL NOTICES 999.00 6,346.45
5182-16 COLLECTION AGENCY EXPENSE 831.68 3,030.69
5185-02 DUES & MEMBERSHIPS 0.00 100.00
5185-03 ASSOCIATION DUES 0.00 624.00
5185-05 ASSOCIATION DUES 100.00 2,627.00
5185-12 PAVILION DEPOSIT REIMBURSEMENT 790.00 4,870.00
5185-18 ASSOCIATION DUES/LIBRARY 0.00 500.00
5186-16 REIMBURSEMENT 0.00 334.10
5186-18 COMMUNITY RM REIMBURSEMENT 200.00 1,670.00
5190-05 CHAMBER SUPPORT 0.00 200.00
5191-05 CREDIT CARD CHARGES 161.31 9,668.38
5195-04 EMERGENCY NOTIFICATIONS 0.00 4,950.00
5195-13 CONCESSIONS 0.00 2,324.86
5199-04 AMBULANCE SERVICE 0.00 108,999.95
5200-01 OFFICE SUPPLIES 0.00 581.89
5200-02 OFFICE SUPPLIES 0.00 357.67
5200-03 OFFICE SUPPLIES 0.00 597.93
5200-05 CITY TO THE ARK 0.00 4,000.00
5200-07 OFFICE SUPPLIES 0.00 186.63
5200-19 OFFICE SUPPLIES 0.00 59.99
5201-16 POSTAGE & DELIVERY 193.05 1,238.07
5201-19 POSTAGE & DELIVERY 639.95 3,933.66
5202-01 MINOR TOOLS & EQUIPMENT 0.00 4,540.74
5202-03 MINOR TOOLS & EQUIPMENT 3,210.01 3,978.41
5202-07 MINOR TOOLS & EQUIPMENT 0.00 159.99
5202-11 MINOR TOOLS & EQUIPMENT 2,434.81 4,806.03
5202-15 MINOR TOOLS & EQUIPMENT 1,198.00 1,198.00
5202-16 MINOR TOOLS & EQUIPMENT 0.00 48.28
5203-08 STREET SIGNS 712.10 5,985.85
5204-11 FURNITURE & FIXTURES 0.00 2,396.00
5204-19 FURNITURE & FIXTURES 998.73 998.73
5205-07 BODY/CAR CAMERAS 49,083.72 49,083.72
5206-19 SAFETY SUPPLIES 142.27 142.27
5207-11 HAZMAT & FOAM SUPPLIES 335.00 424.94
5208-03 ALL OTHER SUPPLIES 0.00 279.14
5208-07 ALL OTHER SUPPLIES 0.00 25.15
5210-05 CITY TO MUSEUM - CHAPS 0.00 2,000.00
5220-01 INSURANCE 0.00 528.24
5220-05 INSURANCE 0.00 7,129.05
5220-07 INSURANCE 0.00 29,588.44
5220-08 INSURANCE 0.00 10,934.65
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 8
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5220-09 INSURANCE 0.00 475.42
5220-11 INSURANCE 0.00 4,754.20
5220-12 INSURANCE 0.00 3,973.45
5220-14 INSURANCE 0.00 898.02
5220-17 INSURANCE 0.00 3,096.57
5220-18 INSURANCE 0.00 5,197.92
5221-11 VEHICLE INSURANCE 0.00 13,734.35
5250-04 UTILITIES - LWSS 681.14 1,250.55
5250-05 UTILITIES-LWSS-SENIOR CENTER 2,216.73 8,839.46
5250-07 UTILITIES - LWSS 1,485.48 6,260.09
5250-08 UTILITIES - LWSS 415.62 2,839.79
5250-11 UTILITIES - LWSS 1,661.84 7,339.17
5250-12 UTILITIES - LWSS 354.95 2,160.13
5250-13 UTILITIES - LWSS 867.52 6,154.78
5250-14 UTILITIES - LWSS 44.48 704.30
5250-15 UTILITIES - LWSS 164.04 1,109.43
5250-17 UTILITIES - LWSS 193.08 1,573.54
5250-18 UTILITIES - LWSS 1,923.51 10,466.14
5255-05 ANNUAL AUDIT SERVICES 9,280.25 13,877.00
5260-07 DETECTIVE EXPENSE 0.00 226.91
5260-11 PROTECTIVE/SAFETY GEAR 1,547.20 2,194.38
5270-02 TRAINING AND TRAVEL 320.25 934.26
5270-03 TRAINING AND TRAVEL 0.00 1,500.84
5270-05 TRAINING AND TRAVEL 1,483.33 6,173.66
5270-07 TRAINING AND TRAVEL 359.91 4,540.53
5270-08 TRAINING AND TRAVEL 0.00 285.00
5270-11 TRAINING AND TRAVEL 1,832.27 11,855.88
5270-12 UTILITIES-LWSS - FAMILY CENTER 393.93 2,554.69
5270-13 TRAINING AND TRAVEL 0.00 1,340.00
5270-15 TRAINING AND TRAVEL 0.00 315.00
5270-16 TRAINING AND TRAVEL 0.00 723.63
5270-18 TRAINING AND TRAVEL 0.00 2,565.81
5270-19 TRAINING AND TRAVEL 0.00 205.00
5271-02 BUSINESS TRAVEL 0.00 475.94
5271-03 BUSINESS TRAVEL 0.00 1,136.57
5280-11 FIRE PREVENTION EXPENSES 0.00 23.99
5280-14 HOUSE DEMOLITIONS 1,056.95 2,074.05
5290-05 UNIFORMS 0.00 150.00
5290-07 UNIFORMS 1,957.01 13,980.89
5290-08 UNIFORMS 149.10 1,541.06
5290-11 UNIFORMS 147.36 1,612.26
5290-12 UNIFORMS 144.84 1,084.37
5290-15 UNIFORMS 46.02 606.76
5290-17 UNIFORMS 90.60 826.90
5290-18 UNIFORMS 0.00 32.40
5290-19 UNIFORMS 0.00 375.00
5310-07 COPIER LEASE 64.20 601.14
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 9
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5310-18 COPIER RENTAL 268.50 3,059.28
5311-05 COPY MACHINE USAGE 887.23 5,943.58
5315-05 FUEL 486.76 2,938.43
5315-07 FUEL 6,199.54 26,259.14
5315-08 FUEL 87.34 16,156.51
5315-09 FUEL 0.00 119.33
5315-11 FUEL 1,809.02 8,566.03
5315-12 FUEL 902.35 5,431.74
5315-14 FUEL 389.75 1,544.33
5315-15 FUEL 276.56 1,362.24
5315-17 FUEL 588.33 4,242.60
5315-19 FUEL 371.52 2,183.06
6010-05 ADMIN EXP.(CELL,GAS,UTILITIES) 1,020.70 7,854.57
6010-08 INJECTION- STREET IMPROVEMENT 93,833.33 124,999.96
6010-12 UTILITIES-LWSS-SPORT COMPLEX 9,319.24 24,794.25
6012-05 SERVICE PINS, AND MEALS 0.00 880.78
6020-02 CODIFICATION OF ORDINANCES 0.00 2,871.68
6020-18 BOOKS AND PERIODICALS 834.82 8,610.48
6200-08 BAD DEBT WRITE-OFF 0.00 52.29
6205-07 INSURANCE REPAIR- PD 15,524.27 25,359.59
6206-05 PROFESSIONAL SERVICE-INSURANCE 776.27 10,065.25
6400-07 CAPITAL OUTLAY 1,045.04 77,980.71
6400-08 CAPITAL OUTLAY 0.00 6,700.00
6400-09 CAPITAL OUTLAY 0.00 14,995.00
6400-11 CAPITAL OUTLAY 600,000.00 0.00
6400-13 CAPITAL OUTLAY 0.00 5,395.85
6400-15 CAPITAL OUTLAY 49,280.84 52,903.31
6400-18 CAPITAL OUTLAY 10,255.00 10,255.00
6401-11 CAPITAL IMPROVEMENT 40,288.46 40,288.46
6410-05 CAPITAL OUTLAY-CITY HALL 5,225.00 6,000.00
6415-12 CAPITAL IMPROVEMENTS 4,290.27 4,290.27
6415-18 CAPITAL IMPROVEMENTS 17,172.03 48,522.03
6450-11 INTERNET SERVICE 159.28 958.80
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 646.13 7,753.56
6520-08 LEASE PAYMENTS-PICKUPS 2,743.03 32,916.36
6520-12 LEASE PAYMENTS-PICKUP 700.71 8,408.52
6520-17 LEASE PAYMENTS-PICKUP 894.67 10,736.04
6520-19 LEASE PAYMENTS-PICKUP 652.35 7,828.20
6530-07 DEBT SERVICE/POLICE FLEET 39,685.60 54,217.01
6700-07 UTILITIES - TELEPHONE 845.71 6,811.01
6700-08 UTILITIES - TELEPHONE 19.38 290.89
6700-11 UTILITIES - TELEPHONE 399.81 3,797.72
6700-12 UTILITIES - TELEPHONE 44.32 388.94
6700-14 UTILITIES - TELEPHONE 39.06 484.24
6700-15 UTILITIES - TELEPHONE 54.16 480.42
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 10
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
100-General Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
6700-16 UTILITIES - TELEPHONE 19.38 232.95
6700-18 UTILITIES - TELEPHONE 284.49 2,842.97
6700-19 UTILITIES - TELEPHONE 196.46 1,051.49
6750-07 UTILITIES - NATURAL GAS 144.34 1,254.29
6750-08 UTILITIES - NATURAL GAS 136.93 779.75
6750-11 UTILITIES - NATURAL GAS 136.93 3,281.64
6750-15 UTILITIES - NATURAL GAS 461.11 1,365.70
6750-17 UTILITIES - NATURAL GAS 146.26 1,897.97
6760-07 COUNTY DISPATCH SERVICES 9,296.41 100,212.59
7172-05 SALES TAX TO EDC 4A 25,397.77 383,828.75
7173-05 SALES TAX TO EDC 4B 25,397.77 383,828.75
7173-07 UTILITIES - INTERNET 819.96 5,342.05
7173-08 UTILITIES - INTERNET 20.00 160.68
7173-11 UTILITIES - INTERNET 20.00 160.68
7173-12 UTILITIES - INTERNET 10.00 167.31
7173-14 UTILITIES - INTERNET 20.00 160.68
7173-15 UTILITIES - INTERNET 20.00 160.68
7173-16 UTILITIES - INTERNET 20.00 160.68
7173-17 UTILITIES - INTERNET 10.00 109.05
7173-18 UTILITIES - INTERNET 0.00 510.00
7173-19 UTILITIES - INTERNET 20.00 160.68
7174-05 SR. CENTER INSURANCE 0.00 3,169.47
7174-08 TDA-CDBG-DRP-SURETY BOND 0.00 166,602.00
7175-08 TDA-CDBG-DRP-EXPENSE 0.00 228,979.80
7177-05 MISCELLANEOUS EXPENSE 1,270.62 1,802.31
7177-11 MISCELLANEOUS EXPENDITURE 0.00 3.24
7178-05 SENIOR CENTER SUPPORT 4,000.00 24,000.00
7181-05 COMMUNITY ENHANCEMENT 0.00 1,348.70
7185-05 REMOTE SERVICES SUBSCRIPTIONS 34.10 182.20
7300-05 EOP - EVENT EXPENSES 0.00 276.85
8609-18 COUNTY TO LIBRARY EXPENSE 1,452.75 4,625.70
8610-11 GRANT EXPENSE 0.00 105,527.14
8618-18 GRANT EXPENSE 0.00 31,242.50
8950-18 DONATIONS EXPENDED 0.00 3,435.29
9323-98 GF DEBT SERVICE TO WATER 0.00 806.25
_____________ _____________ _____________ _____________
*** TOTALS *** 2,094,848.86 2,094,848.86 7,478,264.17 7,478,264.17
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
210-Law Enforcement Standards
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.74 3,658.01
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 2,711.49
REVENUES
=========
3310-78 INTEREST EARNED 0.74 2.41
3330-78 POLICE TRAINING GRANTS 0.00 944.11
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.74 0.74 3,658.01 3,658.01
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
215-Lake Coleman Law Enforcem
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 1.10 5,456.40
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 4,886.20
REVENUES
=========
3310-78 INTEREST 1.10 5.44
3330-78 LEOSE FUNDS 0.00 564.76
_____________ _____________ _____________ _____________
*** TOTALS *** 1.10 1.10 5,456.40 5,456.40
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
225-General Debt Service
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 167,779.24 127,965.23
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 118,834.91
REVENUES
=========
3125-05 PROPERTY TAXES (I&S) 163,440.06 235,797.33
3126-05 DELINQUENT PROP TAXES (I&S) 2,331.41 8,942.21
3127-05 P&I DEBT SERVICE TAX (I&S) 2,015.63 6,415.57
3130-05 PAYMENT IN LIEU OF TAXES 0.00 662.34
3310-05 INTEREST INCOME 7.86 231.88
EXPENDITURES
=============
6000-40 INTEREST 2019-19A 66,419.01 0.00
6650-41 2008 CERTIFICATES OF OBLIG 85,000.00 0.00
6660-40 PRINCIPAL 2019-19A 91,500.00 0.00
9100-98 TRANSFER TO LWS 242,919.01 242,919.01
_____________ _____________ _____________ _____________
*** TOTALS *** 410,706.11 410,706.11 370,884.24 370,884.24
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
250-Occupancy Tax
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 356.09 54,746.64
1251 OCCUPANCY TAX RECEIVABLE 0.00 13,263.29
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 3,665.25 3,665.25
2900 FUND BALANCE 0.00 51,096.84
REVENUES
=========
3110-05 HOT - INTEREST INCOME 10.99 53.37
3381-05 OCCUPANY TAX REVENUES 345.10 44,735.39
EXPENDITURES
=============
7170-05 OCCPY TAX-TOURISM PROJECTS 0.00 17,500.00
7171-05 OCCUPANCY TAX TO CHAMBER 3,665.25 14,040.92
_____________ _____________ _____________ _____________
*** TOTALS *** 4,021.34 4,021.34 99,550.85 99,550.85
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
255-Police Forfeiture
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.55 2,719.21
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 2,716.48
REVENUES
=========
3310-05 INTEREST 0.55 2.73
_____________ _____________ _____________ _____________
*** TOTALS *** 0.55 0.55 2,719.21 2,719.21
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
260-Police Seizure
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.17 833.09
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 832.25
REVENUES
=========
3310-05 INTEREST 0.17 0.84
_____________ _____________ _____________ _____________
*** TOTALS *** 0.17 0.17 833.09 833.09
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
265-Court Technology
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.58 2,854.88
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 2,852.00
REVENUES
=========
3310-05 INTEREST 0.58 2.88
_____________ _____________ _____________ _____________
*** TOTALS *** 0.58 0.58 2,854.88 2,854.88
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
270-Court Security
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.76 3,775.17
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 3,771.37
REVENUES
=========
3310-05 INTEREST 0.76 3.80
_____________ _____________ _____________ _____________
*** TOTALS *** 0.76 0.76 3,775.17 3,775.17
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
271-Truancy Prevention Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.19 966.32
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 965.38
REVENUES
=========
3330-16 INTEREST REVENUE 0.19 0.94
_____________ _____________ _____________ _____________
*** TOTALS *** 0.19 0.19 966.32 966.32
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
272-Jury Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.00 19.30
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 19.30
REVENUES
=========
_____________ _____________ _____________ _____________
*** TOTALS *** 0.00 0.00 19.30 19.30
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
275-Street Improvement Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 54,728.35 151,827.51
1300 A/R Street Improvement Fee 8,409.62 6,016.14
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 36,348.88
REVENUES
=========
3240-08 Street Improvement Fee 3,380.07 140,037.35
3241-08 PENALTIES 71.79 924.47
3310-08 Investment Earnings 15.24 78.54
3620-08 General Fund Injection 93,833.33 124,999.96
EXPENDITURES
=============
5145-08 PROFESSIONAL SSERVICES 0.00 16,410.00
6010-08 Materials and Supplies 50,981.70 128,135.55
_____________ _____________ _____________ _____________
*** TOTALS *** 105,710.05 105,710.05 302,389.20 302,389.20
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
280-Cemetery Beautification
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 1.29 6,388.00
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 6,381.57
REVENUES
=========
3310-05 INTEREST 1.29 6.43
_____________ _____________ _____________ _____________
*** TOTALS *** 1.29 1.29 6,388.00 6,388.00
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
285-American Rescue Plan Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 64,685.01 988,324.72
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 9,000.00 9,000.00
2205 UNEARNED GRANT REVENUE 0.00 1,053,630.15
2710 DUE FROM GENERAL 0.00 1,046.50
REVENUES
=========
3310-41 INTEREST 202.53 628.61
3389-41 CLFRF REVENUE 0.00 1,875.00
3389-50 CLFRF REVENUE 0.00 5,625.00
EXPENDITURES
=============
7187-41 CLFRF EXPENSE 0.00 1,875.00
7187-50 CLFRF EXPENSE 73,887.54 79,512.54
_____________ _____________ _____________ _____________
*** TOTALS *** 73,887.54 73,887.54 1,070,758.76 1,070,758.76
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
290-Fire Prevention Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 1.33 6,586.71
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 1,446.20 1,446.20
2900 FUND BALANCE 0.00 3,806.69
REVENUES
=========
3260-11 FIRE PREVENTION DONATIONS 0.00 2,775.00
3310-11 INTEREST 1.33 5.02
EXPENDITURES
=============
5280-11 FIRE PREVENTION EXPENSES 1,446.20 1,446.20
_____________ _____________ _____________ _____________
*** TOTALS *** 1,447.53 1,447.53 8,032.91 8,032.91
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 58,517.72 606,743.81
1010 UTILITIES BANK ACCT 208.80 1,016,392.71
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 2,500.94 574,268.82
1104 TXPL-2019-19A PROCEEDS-WTP 263.30 60,456.42
1105 TEXPOOL LWS CAP. RESERVE 1,824.25 418,894.84
1106 TEXPOOL/INFRASTRUCTURE 1,262.77 289,955.55
1107 TEXPOOL-CAPITAL DEVELOPMENT 1,495.01 343,282.02
1108 TEXPOOL-ELECTRIC EQ LOAN 12.30 2,802.20
1193 2019-19A COs I&S BANK ACCT 65.92 320,885.49
1200 ACCTS REC-UTILITIES 315,892.25 450,254.50
1205 ALLOWANCE FOR UNCOLLECTIBLE AC 0.00 21,147.00
1210 AMP RECEIVABLE 5,159.83 22,566.90
1250 SALES TAX RECEIVABLE 4,373.42 7,871.80
1350 DEFERRED OUTFLOW PENSION 0.00 307,977.00
1400 Securities Held in Escrow 0.00 62,000.00
1801 UTILITIES FUND-LAND 0.00 223,411.00
1802 UTILITY OFFICE ASSETS 0.00 128,513.60
1803 RIGHT TO USE ASSETS - UTIL OFF 0.00 27,670.69
1812 WATER SYSTEM ASSETS 0.00 22,640,478.41
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 0.00 1,721,938.95
1830 SEWER SYSTEM ASSETS 0.00 2,578,334.91
1840 CITY SHOP ASSETS 0.00 54,716.00
1865 ACCUM DEPRE-CITY LAKES 0.00 1,683,457.13
1870 ACCUM. DEPRECIATION-PW ADM 0.00 26,252.16
1875 ACCUM DEP-UTILITY OFFICE 0.00 87,657.01
1876 ACCUM AMORT - RTOUSE UTIL OFF 0.00 16,141.23
1880 ACCUM.DEP-WATER SYSTEM 0.00 7,188,504.22
1881 ACCUM AMORTIZATION - RIGHT TO 0.00 87,284.90
1885 ACCUM.DEP-ELECTRIC SYSTEM 0.00 7,041,571.07
1890 ACCUM DEP-SEWER SYSTEM 0.00 1,708,021.08
1895 ACCUM DEP-SHOP ASSETS 0.00 54,716.00
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 177,669.75 264,553.57
2011 OTHER ACCOUNTS PAYABLE 0.00 47,942.40
2020 SALES TAX PAYABLE 9,512.69 29,575.64
2030 CUSTOMER REFUNDS PAYABLE 3,508.99 4,584.57
2040 NOTE PAYABLE - EQUIPMENT 0.00 115,623.74
2050 BONDS PAYABLE-CURRENT 3,000.00 356,000.00
2080 ACCRUED INTEREST EXPENSE 0.00 44,166.06
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
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 0.00 451.21
2114 WASHINGTON NATIONAL 0.00 0.01
2120 ACCRUED VACATION PAYABLE 0.00 36,541.46
2150 CUSTOMER DEPOSITS 4,685.00 376,091.53
2170 CHILD SUPPORT PAYABLE 242.31 0.00
2210 UNAPPLIED CREDITS-UTILITY SYS 8,187.70 67,258.73
2220 TMRS EMPLOYEE PAYABLE 0.00 880,377.78
2261 BONDS PAYABLE - 1008 LT 356,000.00 11,164,000.00
2262 DISCOUNT ON 2008 COs 0.00 157,777.00
2264 RIGHT TO USE LIABILITIES - CUR 0.00 46,083.75
2265 RIGHT TO USE LIABILITIES - LT 0.00 31,310.12
2290 NET PENSION LIABILITY 0.00 281,704.00
2295 DEFERRED INFLOW PENSION 0.00 602,398.00
2450 AMERITAS 0.00 0.01
2500 UNITED HEALTHCARE 0.00 0.01
2510 MUTUAL OF OMAHA 0.00 0.01
2550 MASA 0.00 0.01
2900 FUND BALANCE 0.00 8,293,390.65
REVENUES
=========
3100-23 AMP REVENUE 5,159.83 11,283.91
3100-29 ELECTRICITY BILLED 209,894.83 2,744,766.93
3110-23 WATER BILLED 122,883.00 2,019,471.07
3110-25 WASTEWATER BILLED 39,583.09 684,163.45
3110-29 POWER COST RECOVERY FEE 110,311.39 1,548,647.16
3115-29 DEMAND/INDUSTRIAL RATE 5,050.33 111,209.69
3116-23 COLEMAN S.U.D. WATER BILLED 0.00 197,878.80
3118-23 LAKE RAW WATER SALES 0.00 1,834.95
3120-23 WASTEWATER REUSE WATER 0.00 150.50
3125-23 WATER TAPS 0.00 8,050.00
3125-25 SEWER TAPS 0.00 3,300.00
3130-29 TSF FEES-SERVICE CHGES 1,905.00 21,795.00
3140-29 PENALTIES ON UTILITIES 8,131.79 68,273.57
3160-29 BAD DEBT COLLECTIONS 0.00 116.76
3161-29 BAD DEBT COLLECTION FEE - 30% 5.91 696.58
3264-29 GRANT FROM 4A CORP 28,830.00 28,830.00
3300-25 AGRICULTURAL LEASE-INCOME 0.00 2,754.80
3388-29 SURPLUS PROPERTY 0.00 4,330.00
3388-41 SURPLUS PROPERTY 0.00 15,470.05
3395-05 CREDIT CARD PROCESSING FEE 3,195.13 29,658.59
3410-23 MISC INCOME - WATER 0.00 562.72
3410-25 MISC. INCOME- WASTEWATER 0.00 15,041.00
3410-29 MISC INCOME - ELECTRIC 61.70 2,984.40
3410-42 MISC INCOME- LAKE COLEMAN 452.00 10,197.00
3510-25 INTEREST INCOME 286.71 461.23
3510-29 INTEREST INCOME 7,770.84 79,016.64
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
===============
3643-23 2019-19A C/O PROCEEDS-USDA 0.00 62,000.00
4126-98 TRANSFER FROM GEN DEBT 242,919.01 242,919.01
4329-98 TRANSFER FROM SOLID WASTE 30,000.00 30,000.00
EXPENDITURES
=============
5100-31 SALARIES 23,379.60 290,846.69
5100-40 SALARIES 15,757.44 174,340.39
5100-41 SALARIES 12,200.24 139,682.03
5100-42 SALARIES 3,623.03 45,479.25
5100-50 SALARIES 4,266.06 43,760.69
5100-51 SALARIES 2,848.00 55,567.51
5100-70 SALARIES 1,863.58 25,004.65
5100-71 SALARIES 7,920.27 106,270.25
5100-72 SALARIES 34,010.31 456,335.08
5102-31 OVERTIME WAGES 2,213.55 15,708.91
5102-40 OVERTIME WAGES 106.83 2,099.72
5102-41 OVERTIME WAGES 790.06 8,232.25
5102-50 OVERTIME WAGES 1,218.75 9,733.89
5102-51 OVERTIME WAGES 312.00 4,127.37
5102-70 OVERTIME WAGES 0.00 1.41
5102-71 OVERTIME WAGES 0.00 6.00
5102-72 OVERTIME WAGES 0.00 25.75
5103-31 STAND-BY PAY 3,452.00 43,434.96
5103-41 STAND-BY PAY 860.00 8,186.55
5103-50 STAND-BY PAY 370.00 6,585.45
5104-31 LONGEVITY PAY 0.00 2,224.00
5104-40 LONGEVITY PAY 0.00 2,760.00
5104-41 LONGEVITY PAY 0.00 1,880.00
5104-42 LONGEVITY PAY 0.00 840.00
5104-50 LONGEVITY PAY 0.00 1,208.00
5104-51 LONGEVITY PAY 0.00 1,616.00
5104-70 LONGEVITY PAY 0.00 145.28
5104-71 LONGEVITY PAY 0.00 617.44
5104-72 LONGEVITY PAY 0.00 2,651.36
5110-31 WORKERS' COMPENSATION COVERAGE 571.63 8,994.46
5110-40 WORKERS' COMPENSATION COVERAGE 634.92 7,683.04
5110-41 WORKERS' COMPENSATION COVERAGE 633.83 7,638.96
5110-42 WORKERS' COMPENSATION COVERAGE 104.18 810.16
5110-50 WORKERS' COMPENSATION COVERAGE 103.28 1,149.64
5110-51 WORKERS' COMPENSATION COVERAGE 134.46 1,226.52
5110-70 WORKERS' COMPENSATION COVERAGE 21.57 234.74
5110-71 WORKERS' COMPENSATION COVERAGE 91.65 997.80
5110-72 WORKERS' COMPENSATION COVERAGE 393.56 4,284.81
5115-31 HEALTH INSURANCE BENEFIT 1,812.20 42,519.24
5115-40 HEALTH INSURANCE BENEFIT 1,812.20 35,635.24
5115-41 HEALTH INSURANCE BENEFIT 1,520.31 29,403.78
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5115-42 HEALTH INSURANCE BENEFIT 247.76 6,578.55
5115-50 HEALTH INSURANCE BENEFIT 331.33 9,750.58
5115-51 HEALTH INSURANCE BENEFIT 323.00 7,053.31
5115-70 HEALTH INSURANCE BENEFIT 131.20 3,757.63
5115-71 HEALTH INSURANCE BENEFIT 557.50 15,966.99
5115-72 HEALTH INSURANCE BENEFIT 2,394.12 68,568.04
5125-31 FICA AND MEDICARE 2,187.06 26,119.83
5125-40 FICA AND MEDICARE 1,204.79 13,521.53
5125-41 FICA AND MEDICARE 1,061.28 12,081.01
5125-42 FICA AND MEDICARE 274.74 3,479.07
5125-50 FICA AND MEDICARE 440.70 4,569.43
5125-51 FICA AND MEDICARE 238.56 4,621.93
5125-70 FICA AND MEDICARE 140.19 1,852.66
5125-71 FICA AND MEDICARE 595.76 7,873.87
5125-72 FICA AND MEDICARE 2,558.24 33,810.53
5130-31 RETIREMENT BENEFIT 5,170.03 62,451.22
5130-40 RETIREMENT BENEFIT 2,823.84 31,781.29
5130-41 RETIREMENT BENEFIT 2,478.74 28,165.97
5130-42 RETIREMENT BENEFIT 644.90 8,211.78
5130-50 RETIREMENT BENEFIT 1,028.78 10,695.00
5130-51 RETIREMENT BENEFIT 562.48 6,715.96
5130-70 RETIREMENT BENEFIT 331.71 4,459.76
5130-71 RETIREMENT BENEFIT 1,409.79 18,953.33
5130-72 RETIREMENT BENEFIT 6,053.88 81,388.52
5131-31 LIFE INSURANCE BENEFIT 22.63 533.49
5131-40 LIFE INSURANCE BENEFIT 16.12 324.68
5131-41 LIFE INSURANCE BENEFIT 13.91 270.12
5131-42 LIFE INSURANCE BENEFIT 2.78 73.87
5131-50 LIFE INSURANCE BENEFIT 3.16 89.76
5131-51 LIFE INSURANCE BENEFIT 2.37 51.82
5131-70 LIFE INSURANCE BENEFIT 1.67 43.95
5131-71 LIFE INSURANCE BENEFIT 7.12 188.14
5131-72 LIFE INSURANCE BENEFIT 30.54 806.40
5134-42 CONTRACT LABOR 0.00 1,039.50
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
5140-41 LEGAL SERVICES 0.00 187.50
5145-30 PROFESSIONAL SERVICES 1,000.00 11,852.50
5145-31 LEGAL SERVICES 0.00 375.00
5145-40 PROFESSIONAL SERVICES 26,850.00 39,595.60
5145-42 PROFESSIONAL SERVICES 4,000.00 4,000.00
5145-51 PROFESSIONAL SERVICES 0.00 1,020.00
5150-20 LEGAL SERVICES 0.00 625.00
5150-40 ENGINEERING 0.00 400.00
5151-31 GIS SYSTEM 0.00 2,287.17
5151-41 GIS SYSTEM 0.00 1,905.98
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 5
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
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 1,524.78
5160-20 REGULAR MAINTENANCE 4,837.47 14,764.78
5160-22 REGULAR MAINTENANCE 306.92 2,274.60
5160-30 REGULAR MAINTENANCE 668.09 1,192.06
5160-31 REGULAR MAINTENANCE 15,177.36 43,568.34
5160-40 REGULAR MAINTENANCE 2,283.19 46,957.05
5160-41 REGULAR MAINTENANCE 594.15 59,489.61
5160-42 REGULAR MAINTENANCE 10.34 1,189.31
5160-50 REGULAR MAINTENANCE 205.45 27,513.84
5160-51 REGULAR MAINTENANCE 706.76 6,953.97
5160-70 REGULAR MAINTENANCE 0.00 25.23
5160-71 REGULAR MAINTENANCE 0.00 107.19
5160-72 REGULAR MAINTENANCE 0.00 460.31
5162-20 SOFTWARE MAINTENANCE SRVCS 0.00 44,148.11
5170-20 EQUIPMENT MAINTENANCE 69.99 187.20
5170-22 EQUIPMENT MAINTENANCE 1,207.91 2,274.08
5170-31 EQUIPMENT MAINTENANCE 2,182.54 11,618.15
5170-40 EQUIPMENT MAINTENANCE 1,400.00 15,541.29
5170-41 EQUIPMENT MAINTENANCE 306.87 6,975.56
5170-42 EQUIPMENT MAINTENANCE 0.00 406.39
5170-50 EQUIPMENT MAINTENANCE 2,308.06 19,072.87
5170-51 EQUIPMENT MAINTENANCE 876.27 5,125.69
5171-20 VEHICLE MAINTENANCE 49.13 1,634.88
5171-22 VEHICLE MAINTENANCE 0.00 375.29
5171-31 VEHICLE MAINTENANCE 865.13 2,591.64
5171-40 VEHICLE MAINTENANCE 52.72 654.14
5171-41 VEHICLE MAINTENANCE 109.03 1,411.60
5171-51 VEHICLE MAINTENANCE 70.22 660.14
5175-41 LAKE LINE REPAIR 0.00 4,253.07
5176-22 PARTS-ALL UNITS 0.00 7,773.45
5177-20 BUILDING MAINTENANCE 0.00 26.58
5177-22 BUILDING MAINTENANCE 33.90 244.07
5177-31 BUILDING MAINTENANCE 37,262.39 42,268.76
5177-41 STATION 2 MAINTENANCE 0.00 42.89
5177-50 STATION 2 MAINTENANCE 0.00 42.90
5179-31 ELECTRIC SYSTEM MAINTENANCE 1,821.88 179,121.88
5180-20 COPIER LEASE 199.00 2,413.00
5180-51 LEGAL NOTICES 0.00 144.80
5182-20 UTILITY COLLECTION FEES 0.00 451.14
5185-20 CREDIT CARD CHARGES 2,967.50 20,087.57
5201-20 POSTAGE & DELIVERY 2,453.78 14,702.60
5201-70 POSTAGE & DELIVERY 0.86 30.92
5201-71 POSTAGE & DELIVERY 3.68 131.45
5201-72 POSTAGE & DELIVERY 15.77 564.40
5202-20 MINOR TOOLS & EQUIPMENT 0.00 96.56
5202-31 MINOR TOOLS & EQUIPMENT 0.00 12,162.89
5202-40 MINOR TOOLS & EQUIPMENT 1,658.98 1,658.98
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 6
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5204-20 FURNITURE & FIXTURES 0.00 4,787.00
5204-31 FURNITURE & FIXTURES 0.00 2,305.91
5206-31 SAFETY SUPPLIES 0.00 285.00
5207-40 CHEMICAL SUPPLIES 18,337.56 122,152.76
5207-51 CHEMICAL SUPPLIES 1,210.92 10,738.09
5220-20 INSURANCE 0.00 2,514.44
5220-22 INSURANCE 0.00 2,887.38
5220-31 INSURANCE 0.00 14,859.26
5220-40 INSURANCE 0.00 26,412.21
5220-41 INSURANCE 0.00 5,684.96
5220-42 INSURANCE 0.00 5,038.53
5220-50 INSURANCE 0.00 4,416.12
5220-51 INSURANCE 0.00 4,251.31
5226-40 LAB TESTING 3,270.92 23,826.30
5226-51 LAB TESTING 2,015.00 9,151.00
5230-22 RAG SERVICE 19.31 440.91
5230-40 PERMITS 0.00 10,585.35
5230-50 LIFT STATION MAINTENANCE 0.00 28,338.12
5230-51 PERMIT FEES 441.97 5,428.94
5235-51 ROTOR MAINTENANCE 2,102.95 4,440.12
5240-51 PUMP MAINTENANCE 0.00 4,547.24
5245-51 SLUDGE DISPOSAL 2,100.00 11,925.00
5250-20 UTILITIES - LWSS - CITY HALL 1,830.05 10,025.21
5250-30 UTILITIES - LWSS 434.56 3,300.08
5250-31 UTILITIES - LWSS 1,712.77 6,006.28
5250-40 UTILITIES - LWSS 6,650.69 45,131.15
5250-41 UTILITIES - LWSS 51.93 4,045.31
5250-42 UTILITIES - LWSS 314.61 2,170.06
5250-50 UTILITIES - LWSS 178.37 4,082.80
5255-70 ANNUAL AUDIT SERVICES 1,113.63 1,665.24
5255-71 ANNUAL AUDIT SERVICES 4,454.52 6,660.96
5255-72 ANNUAL AUDIT SERVICES 20,416.55 30,529.40
5260-31 PROTECTIVE/SAFETY GEAR/TESTING 0.00 4,956.32
5270-20 TRAINING AND TRAVEL 0.00 80.00
5270-31 TRAINING AND TRAVEL 1,938.25 7,753.00
5270-40 TRAINING AND TRAVEL 250.00 1,548.75
5270-41 TRAINING AND TRAVEL 0.00 1,217.00
5270-50 TRAINING AND TRAVEL 0.00 632.00
5270-51 TRAINING AND TRAVEL 113.75 762.50
5280-50 DEBT SERVICE/BACKHOE 1,236.88 14,842.56
5290-20 UNIFORMS 94.20 1,874.93
5290-22 UNIFORMS 78.96 1,257.62
5290-31 UNIFORMS 397.80 3,315.18
5290-40 UNIFORMS 248.88 1,987.86
5290-41 UNIFORMS 263.16 2,119.05
5290-42 UNIFORMS 40.98 341.19
5290-50 UNIFORMS 46.01 381.88
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 7
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5290-51 UNIFORMS 0.00 0.02
5315-20 FUEL 560.61 2,832.56
5315-22 FUEL 181.97 1,271.87
5315-31 FUEL 2,156.84 11,421.04
5315-40 FUEL 642.73 1,968.76
5315-41 FUEL 1,739.31 14,457.04
5315-42 FUEL 462.89 2,273.17
5315-50 FUEL 777.53 6,876.06
5315-51 FUEL 822.05 3,822.83
6000-40 INTEREST ON BONDED DEBT 66,419.01 133,711.22
6010-30 POWER PURCHASED-CONSTELLATION 328,591.50 1,641,393.65
6010-40 POWER FOR PUMPING WTR 8,498.38 46,492.52
6010-51 POWER FOR PUMPING WW 8,178.48 52,234.08
6200-31 BAD DEBT WRITE-OFF 39.78 14,781.03
6200-41 BAD DEBT WRITE-OFF 6.42 7,540.39
6200-50 BAD DEBT WRITE-OFF 3.92 2,647.40
6205-30 PROFESSIONAL SERVICE-INSURANCE 750.00 9,500.00
6310-30 INTERNAL FRANCHISE FEE (4%) 8,574.68 107,364.60
6310-40 INTERNAL FRANCHISE FEE (4%) 4,915.97 87,178.09
6310-51 INTERNAL FRANCHISE FEE (4%) 1,583.32 27,346.36
6320-30 GENERAL SERVICES FEE (4%) 8,574.68 107,364.60
6320-40 GENERAL SERVICES FEE (4%) 4,915.97 87,178.09
6320-51 GENERAL SERVICES FEE (4%) 1,583.32 27,346.36
6400-22 CAPITAL OUTLAY 30,679.30 44,655.30
6400-31 CAPITAL OUTLAY 0.00 84,510.00
6400-40 CAPITAL OUTLAY 10,824.99 10,824.99
6400-51 CAPITAL OUTLAY 31,350.88 51,646.60
6402-20 ELECTRIC METER EXPENSE 0.00 5,088.19
6415-51 CAPITAL IMPROVEMENTS 0.00 11,792.00
6514-41 RR ROW EXPENSE-WATERLINE 0.00 1,869.56
6515-31 DEBT SERVICE/SOUTHSIDE BANK 0.00 134,210.00
6520-20 LEASE PAYMENT-PICKUP 646.68 7,760.16
6520-40 LEASE PAYMENT-PICKUP 736.01 8,832.12
6520-41 LEASE PAYMENT-PICKUPS 1,808.86 21,706.32
6520-51 LEASE PAYMENT-PICKUP 919.45 11,033.40
6650-41 2008 C.O. PRINCIPAL PAYMENT 85,000.00 0.00
6660-40 2019-19A COs PRINCIPAL 91,500.00 0.00
6700-20 UTILITIES-TELEPHONE-CITY HALL 372.59 3,037.66
6700-31 UTILITIES - TELEPHONE 82.03 641.29
6700-40 UTILITIES - TELEPHONE 71.70 623.74
6700-41 UTILITIES - TELEPHONE 110.50 779.70
6700-42 UTILITIES - TELEPHONE 91.83 616.02
6700-50 UTILITIES - TELEPHONE 44.32 382.83
6700-51 UTILITIES - TELEPHONE 19.38 238.89
6750-20 UTILITIES - NATURAL GAS 144.34 994.77
6750-22 UTILITIES - SHOP BAYS 814.48 4,612.85
6750-31 UTILITIES - NATURAL GAS 220.71 918.12
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 8
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
300-Utility EWS Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
6750-40 UTILITIES - NATURAL GAS 142.60 813.43
6755-22 UTILITIES - NATURAL GAS 179.77 2,196.73
6760-22 TELEPHONE 44.33 382.51
7100-41 MATERIALS/VULCAN SUPPLY 16,356.49 19,636.49
7100-50 MATERIALS/VULCAN SUPPLY 23,755.48 23,755.48
7173-20 UTILITIES - INTERNET 59.99 482.13
7173-22 UTILITIES - INTERNET 20.00 160.68
7173-31 UTILITIES - INTERNET 20.00 160.65
7173-40 UTILITIES - INTERNET 20.00 160.65
7173-41 UTILITIES - INTERNET 10.00 80.36
7173-42 UTILITIES - INTERNET 69.92 763.98
7173-50 UTILITIES - INTERNET 10.00 80.36
7173-51 UTILITIES - INTERNET 20.00 160.64
7177-20 MISCELLANEOUS 1,259.87 1,571.87
7525-31 MISCELLANEOUS EXPENSE 576.25 8,447.50
7525-50 MISCELLANEOUS EXPENSE 325.00 325.00
7535-30 WIRE CHARGE/FUEL DISTRIBUTION 11,418.00 68,508.00
7535-40 2019 WTP IMPROVEMENTS USDA 0.00 47,942.40
8600-42 GRANT EXPENSE 0.00 415.89
9100-98 TRANSFER TO GENERAL FUND 128,936.42 1,547,237.04
9310-98 TRANSFER TO AIRPORT FUND 595.83 7,149.96
_____________ _____________ _____________ _____________
*** TOTALS *** 1,503,438.79 1,503,438.79 48,498,782.70 48,498,782.70
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
310-Municipal Airport Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 18,351.40 111,320.23
1050 ACOUNTS RECEIVEABLE 0.00 0.10
1051 RECEIVABLE - EDC 4A 0.00 35,297.70
1100 TEXPOOL-TXDOT AVIATION 1,119.60 257,080.40
1200 MISC. ACCOUNTS RECEIVEABLE 701.63 1,278.60
1245 GRANTS RECEIVABLE 0.00 32,000.04
1246 GRANT REC - TXDOT CRRSA 0.00 13,000.00
1750 CONSTRUCTION IN PROGRESS 0.00 17,904.00
1801 LAND BY AIRPORT 0.00 100,000.00
1802 BUILDINGS 0.00 1,416,080.25
1805 IMPROVEMENTS 0.00 1,522,386.00
1810 EQUIPMENT 0.00 983,600.00
1860 ACCUM. DEPRECIATION 0.00 2,060,507.33
LIABILITIES AND FUND BALANCE
============================
2001 A/P PENDING 1,662.60 1,662.60
2205 GRANTS RECEIVED IN ADVANCE 0.00 242,096.00
2900 FUND BALANCE 0.00 2,129,105.54
REVENUES
=========
3220-75 GASOLINE,OIL SALES 7,429.66 68,110.77
3225-75 JET FUEL SALES 0.00 342.10
3300-75 HANGER RENTAL 720.00 11,070.00
3310-75 INTEREST INCOME 1,144.45 11,475.60
3330-75 MISC INCOME 1,200.00 1,200.00
3340-75 CROP RENTAL 0.00 4,750.00
3369-75 TXDOT - RAMP GRANT 50/50 0.00 3,572.00
3377-75 TDEM COVID-19 RELIEF GRANT 0.00 45,000.00
3410-75 CEDC- PROPERTY MGMT CONTRACT 13,689.48 48,987.18
4300-98 TRANSFER FROM LWS FUND 595.83 7,149.96
EXPENDITURES
=============
5134-76 AIRPORT SERVICES CONTRACT 1,600.00 9,600.00
5145-76 LEGAL SERVICES - AIRPORT 0.00 125.00
5146-76 PROFESSIONAL SERVICES 1,200.00 1,200.00
5150-76 ENGINEERING 3,620.29 3,620.29
5160-76 REGULAR MAINTENANCE 139.33 1,017.82
5170-76 EQUIPMENT MAINTENANCE 0.00 3,196.96
5171-76 VEHICLE MAINTENANCE 6.00 176.95
5177-76 APARTMENT MAINTENANCE 0.00 464.81
5220-76 INSURANCE 0.00 17,601.28
5250-76 UTILITIES - LWSS 1,743.70 9,162.15
5270-76 TRAINING AND TRAVEL 0.00 902.21
6010-76 GASOLINE-OIL 27,425.50 76,322.69
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
310-Municipal Airport Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
6700-76 UTILITIES - TELEPHONE 584.03 4,882.96
6750-76 UTILITIES - NATURAL GAS 144.34 1,000.64
8600-76 FAA TXDOT CAPITAL EXPENSE 6,509.00 6,509.00
8610-76 TX DOT - RAMP EXPENSE 0.00 7,624.00
8630-76 CREDIT CARD SYSTEM 0.00 1,675.00
_____________ _____________ _____________ _____________
*** TOTALS *** 44,793.42 44,793.42 4,635,029.08 4,635,029.08
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
320-Sanitation Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 23,815.33 236,132.86
1160 LANDFILL TRUST MMA 19.52 43,205.84
1270 ACCTS. REC. GARB. BILLED 20,685.07 34,022.86
1271 ALLOWANCE FOR UNCOLL ACCTS GAR 0.00 1,739.00
1275 BFI FRANCHISE FEE RECEIVABLE 0.00 3,078.69
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 96,076.94 98,228.83
2025 FEDERAL W/H 0.01 0.00
2026 FICA/MEDICARE 0.01 0.00
2040 NOTES PAYABLE CURRENT 5,269.39 0.00
2050 LANDFILL CLOS/POSTCLOS LIABILI 0.00 49,208.00
2100 DEPENDENT MEDICAL INS PREMIUMS 21.26 0.00
2500 UNITED HEALTHCARE 0.01 0.00
2510 MUTUAL OF OMAHA 0.01 0.00
2900 FUND BALANCE 0.00 244,814.15
REVENUES
=========
3112-46 WASTE REMOVAL SALES (VENDOR) 30,047.59 550,143.17
3113-46 WASTE REMOVAL SALES (CITY) 14,652.55 253,637.73
3156-46 WASTE REMOVAL FRANCHISE FEE 3,308.96 35,709.41
3162-46 A/R BAD DEBT COLLECTIONS 228.38 3,029.14
3310-46 INTEREST INCOME-GARBAGE 53.36 306.47
3315-46 INTEREST INCOME 1.78 128.54
3316-46 GATE FEE - CONVENIENCE CENTER 455.00 3,545.00
3320-46 TIRE REMOVAL 68.00 696.00
3460-46 CONVENIENCE CENTER REVENUE 1,370.00 9,183.00
EXPENDITURES
=============
5100-46 SALARIES 588.00 13,626.12
5100-74 SALARIES 2,795.38 37,507.10
5102-46 OVERTIME WAGES 0.00 86.55
5102-74 OVERTIME WAGES 0.00 2.11
5104-74 LONGEVITY PAY 0.00 217.92
5110-46 WORKERS' COMPENSATION COVERAGE 49.06 552.28
5110-74 WORKERS' COMPENSATION COVERAGE 32.31 352.92
5115-46 HEALTH INSURANCE BENEFIT 0.00 524.77
5115-74 HEALTH INSURANCE BENEFIT 196.81 5,636.58
5125-46 FICA AND MEDICARE 44.99 1,034.16
5125-74 FICA AND MEDICARE 210.22 2,778.54
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
320-Sanitation Fund
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
====================
5130-46 RETIREMENT BENEFIT 0.00 600.13
5130-74 RETIREMENT BENEFIT 497.56 6,689.43
5131-46 LIFE INSURANCE BENEFIT 0.00 5.20
5131-74 LIFE INSURANCE BENEFIT 2.50 65.81
5134-46 ADMIN CONTRACT LABOR 0.00 630.00
5134-74 ADMIN CONTRACT LABOR 420.00 1,890.00
5151-46 WASTE CONNECTIONS LONE STAR 142,539.51 614,718.61
5160-46 REGULAR MAINTENANCE 89.34 712.13
5160-74 REGULAR MAINTENANCE 0.00 17.00
5165-46 ENGINEERING 4,000.00 7,082.52
5170-46 EQUIPMENT MAINTENANCE 424.13 2,823.95
5201-74 POSTAGE & DELIVERY 1.29 46.35
5220-46 INSURANCE 0.00 1,304.77
5250-46 UTILITIES - LWSS 415.26 2,150.26
5255-74 ANNUAL AUDIT SERVICES 1,856.05 2,775.40
5290-46 UNIFORMS 23.58 171.74
5315-46 FUEL 0.00 804.70
6200-46 BAD DEBT WRITE OFF 0.83 202.11
6310-46 INTERNAL FRANCHISE FEE (4%) 1,788.01 32,151.07
6320-46 GENERAL SERVICES FEE (4%) 1,788.01 32,151.07
6530-46 DEBT SERVICE/CHIPPER 5,269.39 206.06
6705-46 CONVENIENCE CENTER EXPENSES 0.00 75,202.86
6706-46 TIRE REMOVAL EXPENSE 0.00 2,658.00
6750-46 ATMOS GAS UTILITIES 0.00 67.53
9100-98 TRANSFER TO GENERAL FUND 3,000.00 36,000.00
9300-98 TRANSFER TO EWS FUND 30,000.00 30,000.00
_____________ _____________ _____________ _____________
*** TOTALS *** 196,052.70 196,052.70 1,459,623.72 1,459,623.72
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
400-Cemetery Endowment
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 0.92 4,534.01
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 4,529.44
REVENUES
=========
3310-17 INTEREST INCOME 0.92 4.57
EXPENDITURES
=============
_____________ _____________ _____________ _____________
*** TOTALS *** 0.92 0.92 4,534.01 4,534.01
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
550-Enterprise Capital Projec
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1001 CLAIM ON CASH 15.76 78,080.77
1750 Construction in Progress 0.00 25,702.89
LIABILITIES AND FUND BALANCE
============================
2900 FUND BALANCE 0.00 25,702.89
REVENUES
=========
3310-31 INTEREST 15.76 60.43
EXPENDITURES
=============
6402-20 Local Participation Costs 0.00 34,710.00
6416-40 Water & WW Util Reloc Engineer 0.00 43,310.34
_____________ _____________ _____________ _____________
*** TOTALS *** 15.76 15.76 103,783.66 103,783.66
============= ============= ============= =============
*** END OF REPORT ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
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 ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
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 ***
12-03-2023 10:51 PM C I T Y O F C O L E M A N PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
999-Consolidated Cash
*** MONTH TO DATE *** *** YEAR TO DATE ***
ACCT# ACCOUNT NAME DEBITS CREDITS DEBITS CREDITS
---------------------------------------------------------------------------------------------------------------------------------
ASSETS
======
1000 CONSOLIDATED CASH 127,666.97 3,090,467.36
1010 POOLED PAYROLL 218,123.94 177,017.65
1100 DUE FROM GENERAL FUND 6,048.57 90,495.69
1250 DUE FROM OCCUPANCY TAX 3,665.25 3,665.25
1285 DUE FROM AMERICAN RESCUE PLAN 9,000.00 9,000.00
1290 DUE FROM FIRE PREVENTION 1,446.20 1,446.20
1300 DUE FROM UTILITY FUND 177,669.75 264,553.57
1310 DUE FROM AIRPORT FUND 1,662.60 1,662.60
1320 DUE FROM SANITATION FUND 96,076.94 98,228.83
LIABILITIES AND FUND BALANCE
============================
2000 AP CONTROL 295,569.31 469,052.14
2162 WAGES PAYABLE 80,122.49 0.00
2900 DUE TO OTHER FUNDS 265,668.42 3,267,485.01
REVENUES
=========
_____________ _____________ _____________ _____________
*** TOTALS *** 641,360.22 641,360.22 3,736,537.15 3,736,537.15
============= ============= ============= =============
*** END OF REPORT ***