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12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                 550,720.60                            1,170,783.21
         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                                  400.00
         1120-01      POLICE DEPT STATE ACCOUNT           0.00                                   50.00
         1120-03      PD - FED EVIDENCE FORFEITUR         4.69                                1,154.92
         1120-05      PAVING BANK ACCOUNT               277.76                               68,347.88
         1120-11      MONEY MARKET                  252,992.98                              753,353.25
         1132-01      CDBG GRANT                    210,202.64                              210,202.64
         1132-19      NEW PAVING RECEIVABLE               0.00                               59,236.02
         1132-20      PAVING RECEIVABLE                   0.00                               59,832.85
         1132-50      DUE FROM CEDC                       0.00                                  245.15
         1132-75      ACCRUED INTEREST REC.         152,511.74                                  733.34
         1133-00      SALES TAX RECEIVABLE           36,496.86                              235,656.38
         1134-00      FRANCHISE TAX RECEIVABLE            0.00                              138,743.30
         1135-03      DELIQ. TAXES RECEIVABLE                       48,715.83                42,953.63
         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.       48,715.83                                              34,009.20
         1350-00      INVENTORY-PRO SHOP              7,734.46                               15,989.95

LIABILITIES AND FUND BALANCE
____________________________
         2100-00      ACCOUNTS PAYABLE                             112,523.35                              112,523.35
         2110-00      AP PENDING                                   324,838.20                              324,838.20
         2114-00      SALES TAX PAYABLE GOLF COUR       596.16                                                 466.18
         2118-00      ACCRUED WAGES                       0.00                                              51,868.25
         2120-02      T M R S PAYABLE                32,979.25                                    0.00
         2120-03      INSURANCE PAYABLE              27,940.02                                    0.00
         2120-06      CHILD SUPPORT PAYABLE                            168.27                     0.00
         2120-07      CREDIT UNION PAYABLE            1,274.40                                    0.00
         2120-10      OTHER PAYROLL DEDUCT. PAYAB       280.00                                    0.00
         2999-00      FUND BALANCE                        0.00                                             986,634.00

REVENUES
_________
         4-01-4001-00 TAX  AD VALOREM                                1,130.62                            1,358,363.35
         4-01-4001-01 TAX  DELINQUENT REVENUE                        2,655.03                                2,655.03
         4-01-4001-02 TAX  P & I                          0.00                                              30,049.06
         4-01-4002-00 TAX  SALES                                   146,564.83                            1,226,348.17
         4-01-4003-01 TAX  FRANCHISE  ELECTRICAL          0.00                                              70,184.22
         4-01-4003-02 TAX  FRANCHISE  GAS                 0.00                                              98,424.94
         4-01-4003-03 TAX  FRANCHISE  IT                                10.20                               18,146.67
         4-01-4004-00 TAX  MIXED DRINKS                              1,146.79                               13,844.67
         4-01-4007-00 OPIOID SETTLEMENT REVENUE                      2,315.54                                2,315.54
         4-01-4019-00 C.M.D.D REIMB. ON INSURANCE                   23,091.60                     0.00
         4-01-4072-00 TRANSFER FROM ARPA                  0.00                                              55,000.00
         4-01-4073-00 TRANSFER FROM WATER                           85,833.33                            1,029,999.97
         4-01-4075-00 INTEREST ON SAVINGS                            4,758.52                               64,029.33
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    2
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
---------------
         4-01-4090-00 OTHER                                        157,848.82                              166,300.07
         4-01-4091-00 TAX FORCLOSURE REVENUE              0.00                                                 275.12
         4-01-4095-00 OTHER FINANCING SOURCES                    1,050,000.00                            1,050,000.00
         4-02-4125-00 GRANTS                                       210,202.64                              458,466.89
         4-03-4017-00 SCHOOL RESOURCE OFFICER             0.00                                              76,500.00
         4-03-4090-00 OTHER                                             60.00                               55,574.21
         4-03-4095-00 INSURANCE CLAIMS                    0.00                                               6,492.35
         4-04-4020-00 COUNTY FIRE PROTECTION                         7,083.00                               84,996.00
         4-04-4084-00 FIRE INSPECTION                                   25.00                                  547.70
         4-04-4090-00 OTHER                                          2,000.00                                2,200.00
         4-04-4095-00 INSURANCE CLAIMS                    0.00                                               2,069.67
         4-04-4125-00 GRANTS                              0.00                                              20,000.00
         4-05-4021-00 UTV PERMIT                                        50.00                                  650.00
         4-05-4022-00 VIOLATIONS & FEES                   0.00                                              81,000.00
         4-05-4023-00 DOG POUND                                        830.00                                2,910.00
         4-05-4067-01 BUILDING PERMITS                                  25.00                                3,546.70
         4-05-4067-02 ELECTRICAL PERMITS                                90.00                                  385.00
         4-05-4067-03 PLUMBING PERMITS                    0.00                                                 180.00
         4-05-4067-05 ROOFING PERMITS                                  300.00                                1,900.00
         4-05-4067-09 CONTRACTOR LICENSE                  0.00                                                 200.00
         4-05-4067-10 ITINERANT MERCHANTS PERMITS         0.00                                                 700.00
         4-05-4067-11 PLANNING AND ZONING REQUEST         0.00                                                  80.00
         4-05-4067-14 SIGN PERMITS                        0.00                                                  45.00
         4-05-4067-15 LIQUOR LICENSE                                    90.00                                2,870.00
         4-06-4022-00 RV PARKING                                     1,080.25                                8,973.30
         4-07-4030-00 GRAVE SPACE                         0.00                                              25,990.00
         4-10-4086-00 ROOM A                              0.00                                               3,675.00
         4-10-4087-00 REUNION ROOM                                     450.00                                7,150.00
         4-10-4088-00 FOYER                                            300.00                                6,875.00
         4-10-4089-00 BANQUET ROOM                                     250.00                                8,400.00
         4-11-4025-00 DAILY PASS                          0.00                                               9,345.31
         4-15-4015-00 FINES, ARRESTS, FEES            9,768.43                                             165,283.53
         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
         4-31-4026-00 DAILY PERMITS                                    155.00                                5,061.00
         4-32-4050-00 GREEN FEES                                    25,789.31                              234,416.29
         4-32-4051-00 CART FEES                                        896.28                               15,802.17
         4-32-4053-00 PRACTICE RANGE                                   533.72                                5,873.12
         4-32-4054-00 COUNTRY CLUB DUES                              4,390.00                               81,499.22
         4-32-4055-00 CITY MEMBER DUES                               1,281.13                               31,206.59
         4-32-4056-00 PRO SHOP MERCHANDISE                             264.28                                5,940.11
         4-32-4058-00 TOURNAMENT FEES                     0.00                                              16,674.00
         4-32-4060-00 GRILL ON GREEN                                 1,917.77                               13,919.88
         4-32-4090-00 OTHER REVENUE                                     91.68                                2,883.55
         4-40-4032-00 REIMBURSE FROM MDD                            15,575.27                              203,757.15
         4-40-4034-00 REIMBURSEMENT-LIABILITY/INS                    1,551.94                               45,071.78
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    3
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
REVENUES (CONT)
---------------

EXPENDITURES
_____________
         5-01-5130-00 INSURANCE                          44.80                                    0.00
         5-01-5211-00 OFFICE  SUPPLIES                                  12.95                 3,485.12
         5-01-5220-00 BUILDING EXPENSE               10,662.25                               38,351.53
         5-01-5225-00 DUES,FEES,SUBSCRIPTIONS                        1,909.42                 6,288.50
         5-01-5229-00 JANITORIAL                        403.17                                5,319.84
         5-01-5230-00 GAS & OIL                         504.83                                3,590.85
         5-01-5231-00 MED FLIGHT                          0.00                                  130.00
         5-01-5241-00 EQUIPTMENT REPAIRS (ACTIVE)         0.00                                  392.32
         5-01-5260-00 TRAVEL,SCHOOLS & CONVENTION     3,300.13                               10,454.51
         5-01-5268-00 ELECTION EXPENSES                   0.00                                4,946.61
         5-01-5272-00 PROFESSIONAL FEES               5,000.00                               51,617.64
         5-01-5275-00 TAX APPRAISAL                  20,583.07                               87,407.08
         5-01-5290-00 OTHER                                         60,000.00                40,079.22
         5-01-5298-00 BOND ISSUANCE COSTS            44,900.00                               44,900.00
         5-01-5302-00 CONCRETE CURBING                              73,057.50                14,055.00
         5-01-5305-00 VOTING MACHINES                     0.00                               61,040.50
         5-02-5110-01 GROSS PAYROLL                   6,901.56                               95,829.69
         5-02-5125-00 T.M.R.S.                        1,170.50                               16,084.47
         5-02-5130-00 INSURANCE                       1,520.28                               19,976.86
         5-02-5135-00 UNIFORMS                          329.86                                4,612.35
         5-02-5140-00 F.I.C.A. & MEDICARE               527.98                                7,330.93
         5-02-5145-00 WORKMEN'S COMP & UNEMPLOYME     1,667.02                                1,667.02
         5-02-5210-00 SUPPLIES                        2,663.97                                7,734.66
         5-02-5227-00 PAVING EXPENSE                159,283.01                              178,273.29
         5-02-5228-00 STORM SIRENS                        0.00                                3,500.00
         5-02-5229-00 STREET REPAIRS                      0.00                               15,833.19
         5-02-5230-00 GAS & OIL                       2,248.22                               17,029.24
         5-02-5231-00 MED FLIGHT                          0.00                                  130.00
         5-02-5232-00 DOWNTOWN REVITALIZATION PRO   248,146.99                              382,745.99
         5-02-5241-00 EQUIPMENT REPAIRS               2,326.68                               48,081.09
         5-02-5250-00 UTILITIES                      12,604.39                               53,784.86
         5-02-5255-00 INSURANCE                           0.00                               28,431.28
         5-02-5290-00 OTHER                              86.57                                  444.57
         5-02-5305-00 SKID STEER                          0.00                              118,500.00
         5-03-5110-01 GROSS PAYROLL                  54,355.07                              774,653.89
         5-03-5111-00 OVERTIME                        6,012.20                               22,812.03
         5-03-5125-00 T.M.R.S.                       10,085.66                              130,309.35
         5-03-5130-00 INSURANCE                      39,371.67                              103,225.19
         5-03-5140-00 F.I.C.A. & MEDICARE             4,596.06                               60,531.97
         5-03-5145-00 WORKMEN'S COMP & UNEMPLOYME         0.00                                  166.55
         5-03-5211-00 OFFICE SUPPLIES                   700.17                                2,000.00
         5-03-5220-00 BUILDING EXPENSE                6,957.07                               10,719.28
         5-03-5225-00 DUES,FEES,SUBSCRIPTIONS           566.12                               11,681.63
         5-03-5228-00 CLOTHING ALLOWANCE                             1,036.00                 5,240.82
         5-03-5229-00 JANITORIAL                         73.30                                1,000.34
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    4
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-03-5230-00 GAS & OIL                       4,975.15                               37,363.57
         5-03-5231-00 MED FLIGHT                          0.00                                  780.00
         5-03-5241-00 EQUIPMENT REPAIRS               2,035.51                               42,483.63
         5-03-5250-00 UTILITIES                       1,252.74                                8,186.71
         5-03-5255-00 INSURANCE                                      2,619.00                39,528.09
         5-03-5290-00 OTHER                              98.30                                    0.00
         5-03-5299-00 EQUIPMENT                         760.44                               15,500.00
         5-03-5307-00 OFFICE BUILDING/RENOVATION      9,353.59                               73,951.67
         5-04-5110-01 GROSS PAYROLL                  29,323.35                              444,690.54
         5-04-5111-00 OVERTIME                        1,530.63                                8,006.68
         5-04-5125-00 T.M.R.S.                        5,232.84                               76,121.42
         5-04-5130-00 INSURANCE                      17,705.03                               34,459.37
         5-04-5140-00 F.I.C.A. & MEDICARE             2,360.35                               34,631.44
         5-04-5210-00 SUPPLIES                        9,440.62                               23,567.13
         5-04-5220-00 BUILDING EXPENSE                    0.00                                1,060.61
         5-04-5225-00 DUES,FEES,SUBSCRIPTIONS           650.80                                5,196.60
         5-04-5228-00 CLOTHING ALLOWANCE                  0.00                                2,204.92
         5-04-5229-00 JANITORIAL                         17.97                                2,065.64
         5-04-5230-00 GAS & OIL                       1,009.65                                9,430.79
         5-04-5231-00 MED FLIGHT                          0.00                                  455.00
         5-04-5240-00 REPAIRS                           150.00                                    0.00
         5-04-5241-00 EQUIPTMENT REPAIRS                218.56                               33,386.23
         5-04-5250-00 UTILITIES                         418.93                               14,993.70
         5-04-5255-00 INSURANCE                                        213.00                25,670.35
         5-04-5260-00 TRAVEL,SCHOOLS & CONVENTION       189.00                                2,960.09
         5-04-5306-00 VEHICLES                       20,875.00                               39,750.00
         5-05-5110-01 GROSS PAYROLL                   8,736.15                              126,804.52
         5-05-5111-00 OVERTIME                          892.32                                3,394.18
         5-05-5125-00 T.M.R.S.                        1,632.98                               21,791.62
         5-05-5130-00 INSURANCE                       2,068.31                               23,862.86
         5-05-5135-00 UNIFORMS                          146.61                                2,066.35
         5-05-5140-00 F.I.C.A. & MEDICARE               714.54                                9,671.29
         5-05-5210-00 SUPPLIES                          117.28                                3,978.02
         5-05-5211-00 OFFICE SUPPLIES                   162.36                                    0.00
         5-05-5225-00 DUES,FEES,SUBSCRIPTIONS             0.00                                5,328.34
         5-05-5230-00 GAS & OIL                       2,019.30                               15,311.00
         5-05-5231-00 MED FLIGHT                          0.00                                  195.00
         5-05-5241-00 EQUIPTMENT REPAIRS                 90.20                                1,055.19
         5-05-5250-00 UTILITIES                         234.52                                1,523.96
         5-05-5255-00 INSURANCE                           0.00                                8,659.34
         5-05-5260-00 TRAVEL,SCHOOLS & CONVENTION        68.00                                1,223.61
         5-05-5291-00 DILAPIDATED STRUCTURES              0.00                               20,000.00
         5-05-5299-09 EQUIPMENT                           0.00                                  786.74
         5-06-5110-01 GROSS PAYROLL                   5,284.80                               94,339.80
         5-06-5111-00 OVERTIME                            0.00                                   16.67
         5-06-5125-00 T.M.R.S.                          896.30                               13,648.91
         5-06-5130-00 INSURANCE HEALTH                1,652.98                               19,402.72
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    5
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-06-5135-00 UNIFORMS                          219.91                                2,228.38
         5-06-5140-00 F.I.C.A. & MEDICARE               404.30                                7,218.42
         5-06-5204-00 EXPENSES - CITY AUDITORIUM        659.75                                    0.00
         5-06-5207-00 PARK BATHROOMS RENO               245.09                                1,212.98
         5-06-5210-00 SUPPLIES                          412.75                                7,849.34
         5-06-5215-00 HERB. & CHEMICALS                 182.12                                  769.76
         5-06-5229-00 JANITORIAL                        528.33                                3,771.50
         5-06-5230-00 GAS & OIL                         940.17                                8,360.18
         5-06-5231-00 MED FLIGHT                          0.00                                  195.00
         5-06-5240-00 REPAIRS                                          479.75                 8,369.87
         5-06-5241-00 EQUIPTMENT REPAIRS                152.85                                8,544.54
         5-06-5250-00 UTILITIES                       5,548.09                               33,328.11
         5-06-5255-00 INSURANCE                           0.00                               20,205.14
         5-06-5290-00 OTHER                               0.00                                  355.81
         5-06-5299-09 EQUIPMENT                      60,119.99                              115,966.82
         5-07-5130-00 INSURANCE                           0.00                                2,886.46
         5-07-5204-00 CONTRACT - LANDSCAPE           10,000.00                               59,850.40
         5-07-5249-00 SEXTON                            500.00                                6,000.00
         5-07-5250-00 UTILITIES                         558.00                                  676.44
         5-07-5251-00 PORTABLE TOILETS                  672.00                                1,293.00
         5-08-5130-00 INSURANCE                           0.00                               15,194.98
         5-08-5232-00 RAMP GRANT REPAIRS                 10.00                                   10.00
         5-08-5250-00 UTILITIES                         502.44                                  647.90
         5-11-5110-01 GROSS PAYROLL                       0.00                                8,592.00
         5-11-5140-00 FICA & MEDICARE                     0.00                                  657.27
         5-11-5210-00 SUPPLIES                            0.00                                2,728.47
         5-11-5211-00 CHLORINE                            0.00                               22,205.00
         5-11-5229-00 JANITORIAL                          0.00                                  290.51
         5-11-5240-00 REPAIRS                             0.00                               42,767.56
         5-11-5255-00 INSURANCE                         650.00                                  650.00
         5-11-5305-00 WATER SLIDE                         0.00                                7,829.76
         5-15-5110-01 GROSS PAYROLL                   6,457.60                               89,014.48
         5-15-5125-00 TMRS                            1,095.20                               14,906.93
         5-15-5130-00 INSURANCE-HEALTH                1,132.19                               13,497.29
         5-15-5140-00 F.I.C.A. & MEDICARE               494.02                                6,809.75
         5-15-5211-00 OFFICE SUPPLIES                     0.00                                1,336.41
         5-15-5220-00 BUILDING EXPENSE                    0.00                                  250.00
         5-15-5225-00 DUES,FEES,SUBSCRIPTIONS           100.00                               11,220.02
         5-15-5229-00 JANITORIAL                         73.30                                  984.76
         5-15-5231-00 MED FLIGHT                          0.00                                  130.00
         5-15-5250-00 UTILITIES                         515.00                                  896.50
         5-15-5255-00 INSURANCE                       3,300.00                                3,300.00
         5-15-5259-00 FINES,ARRESTS FEES TO STATE                   22,833.59                     0.00
         5-15-5260-00 TRAVEL,SCHOOLS & CONVENTION         0.00                                  583.76
         5-16-5110-01 GROSS PAYROLL                       0.00                               24,050.32
         5-16-5125-00 T.M.R.S.                            0.00                                3,816.05
         5-16-5130-00 INSURANCE                                      4,427.24                 8,532.44
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    6
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-16-5140-00 F.I.C.A. & MEDICARE                 0.00                                1,839.88
         5-16-5301-00 DOWNTOWN REVITALIZATION GRA    50,402.50                              112,997.50
         5-16-5302-00 MAIN STREET TRAINING & SUPP     5,000.00                               45,513.28
         5-31-5110-01 GROSS PAYROLL                   3,559.30                               51,318.61
         5-31-5125-00 TMRS                              560.88                                7,655.32
         5-31-5130-00 INSURANCE- HEALTH                 665.41                                7,866.09
         5-31-5140-00 F.I.C.A. & MEDICARE               272.30                                3,925.93
         5-31-5209-00 CONSTRUCTION                      143.33                                  244.01
         5-31-5210-00 SUPPLIES                           51.97                                2,919.00
         5-31-5228-00 CLOTHING ALLOWANCE                  0.00                                  364.00
         5-31-5229-00 JANITORIAL                        138.10                                  680.01
         5-31-5230-00 GAS & OIL                          91.70                                1,897.01
         5-31-5231-00 MED FLIGHT                          0.00                                   65.00
         5-31-5241-00 REPAIRS                         2,456.61                                6,600.00
         5-31-5250-00 UTILITIES                         365.76                                5,767.00
         5-31-5255-00 INSURANCE                         113.00                                2,999.46
         5-31-5299-00 EQUIPMENT                           7.59                                1,913.47
         5-32-5110-01 GROSS PAYROLL                  22,526.62                              311,058.04
         5-32-5111-00 OVERTIME                        1,329.34                                6,049.74
         5-32-5125-00 T.M.R.S.                        2,931.72                               39,717.24
         5-32-5130-00 INSURANCE                       1,630.75                               19,570.95
         5-32-5140-00 F.I.C.A. & MEDICARE             1,825.03                               24,259.03
         5-32-5192-00 SALARY MISC.                      410.00                                    0.00
         5-32-5208-00 GRILL ON THE GREEN              2,561.89                               25,834.58
         5-32-5209-00 CONSTRUCTION                        0.00                               17,523.19
         5-32-5210-00 COURSE SUPPLIES                   117.88                                1,728.76
         5-32-5213-00 GOLF SHOP SUPPLIES                             7,187.23                22,695.59
         5-32-5214-00 RANGE SUPPLIES                      0.00                                  428.11
         5-32-5215-00 FERTILIZER                        538.00                               36,029.42
         5-32-5216-00 IRRIGATION / LANDSCAPE          6,503.95                               15,925.53
         5-32-5217-00 SAND & GRAVEL                       0.00                                2,781.00
         5-32-5221-00 PRO SHOP RESALE                   836.40                                    0.00
         5-32-5224-00 SERVICES                          883.55                                1,669.10
         5-32-5225-00 DUES,FEES,SUBSCRIPTIONS         2,571.95                                4,278.55
         5-32-5229-00 JANITORIAL                        256.56                                3,309.43
         5-32-5230-00 GAS & OIL                         510.72                                5,151.23
         5-32-5231-00 MED FLIGHT                          0.00                                  325.00
         5-32-5241-00 EQUIPMENT REPAIRS               6,242.11                               94,307.08
         5-32-5250-00 UTILITIES                       5,985.39                               29,149.10
         5-32-5251-00 EQUIPMENT LEASE                 1,273.23                                    0.00
         5-32-5255-00 INSURANCE                                      1,231.00                13,201.26
         5-32-5279-00 SALES TAX - STATE COMPTROLL    12,263.99                                    0.00
         5-32-5280-00 CART LEASE                     14,724.15                               17,500.00
         5-32-5302-00 CART PATH                      16,800.00                              108,800.00
         5-32-5303-00 MOWER                               0.00                               49,665.00
         5-40-5110-01 GROSS PAYROLL                  12,511.18                              168,514.70
         5-40-5125-00 T.M.R.S.                        2,121.90                               28,925.34
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    7
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
01 -GENERAL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-40-5130-00 INSURANCE                       1,093.20                                9,823.38
         5-40-5140-00 F.I.C.A. & MEDICARE               933.94                               12,601.80
         5-40-5255-00 INSURANCE                      22,788.40                               19,691.60
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                           2,413,876.93   2,413,889.88             8,517,239.71   8,517,239.71
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
02 -INTEREST & SINKING
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1110-00      INTEREST & SINKING              5,458.25                            1,431,024.25
         1135-03      DELQ. TAXES RECEIVABLE                        20,290.83                58,281.94
         1275-00      RESERVE FOR DELIQ. TAX REC.    20,290.83                                              53,068.24

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                           1,377,104.00

REVENUES
_________
         4-00-4001-00 TAXES - AD VALOREM CURRENT                     5,466.73                              722,599.57
         4-00-4001-01 TAXES - AD VALOREM - DEL. TAX                  1,569.87                               12,974.63
         4-00-4001-02 TAXES - AD VALOREM - DEL. P&I                    651.64                                4,709.63
         4-00-4002-00 TAXES - AD VALOREM P&I                           970.03                                7,381.66
         4-00-4003-00 TAXES - AD VALOREM - ATTNY FEE                 1,579.40                                5,706.39
         4-00-4075-00 INTEREST ON SAVINGS                            5,804.00                               73,612.21
         4-01-4090-00 OTHER REVENUE                       0.00                                               1,619.92

EXPENDITURES
_____________
         5-00-5288-40 TRANSFER OF FUNDS             281,152.37                              281,152.37
         5-00-5298-00 2015 CO - PRINCIPAL                 0.00                              141,000.00
         5-00-5298-01 2015 CO - INTEREST                  0.00                               80,580.50
         5-00-5298-10 CAT FINANCIAL PAYMENT                        116,417.62                     0.00
         5-00-5298-11 2022 TAHOE PAYMENTS                 0.00                              139,842.52
         5-00-5298-12 2023 DOZER PAYMENTS                          154,151.33                     0.00
         5-00-5298-21 DEBT SERVICE PAYMENTS               0.00                              126,894.67
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             306,901.45     306,901.45             2,258,776.25   2,258,776.25
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
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                               56,324.00

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                              56,324.00

REVENUES
_________

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                   0.00           0.00                56,324.00      56,324.00
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
05 -HOTEL MOTEL FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                  43,652.89                              559,003.69
         1132-60      MOTEL TAX RECEIVABLE                0.00                               58,833.00

LIABILITIES AND FUND BALANCE
____________________________
         2110-00      AP PENDING                                     4,711.14                                4,711.14
         2999-00      FUND BALANCE                        0.00                                             487,849.00

REVENUES
_________
         4-01-4005-00 CHAMBER (15%)                                 14,656.39                              150,499.80
         4-01-4075-00 INTEREST REVENUE                               2,286.06                               22,729.68
         4-10-4032-00 AUDITORIUM (29%)                              16,347.53                              167,865.21
         4-32-4032-00 GOLF COURSE (15%)                             23,179.76                              101,550.98
         4-40-4033-00 MDD/EVENT CENTER TAX (30%)                    16,911.22                              173,653.49

EXPENDITURES
_____________
         5-01-5000-00 HOT TAX - ADMIN                14,508.97                              137,830.86
         5-10-5000-00 HOTEL TAX - AUDITORIUM                         3,624.76               150,111.09
         5-32-5000-00 HOT TAX - GOLF COURSE           6,813.92                               46,339.39
         5-40-5000-00 HOT TAX - MDD                  16,741.08                              156,741.27
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                              81,716.86      81,716.86             1,108,859.30   1,108,859.30
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
06 -ARPA
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1115-00      ARPA BANK ACCOUNT                            280,786.48               263,250.95

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                             639,309.00

REVENUES
_________
         4-00-4075-00 INTEREST ON SAVINGS                            2,181.52                               29,909.95

EXPENDITURES
_____________
         5-00-5288-01 TRANSFER OUT - ARPA FUNDS     282,968.00                              355,968.00
         5-01-4090-00 OTHER EXPENSES                      0.00                               50,000.00
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                             282,968.00     282,968.00               669,218.95     669,218.95
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
07 -TWDB SERIES 2020
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1110-02      TWDB INTEREST & SINKING           542.13                               16,698.18

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                              10,909.00

REVENUES
_________
         4-00-4001-00 TAXES - AD VALOREM                               475.26                               45,213.90
         4-00-4075-00 INTEREST ACRD - CONSTRUCTIO        63.49                                    0.00
         4-00-4075-02 INTEREST ACRD - I & S                            130.36                                  840.28

EXPENDITURES
_____________
         5-00-5288-01 TRANSFER OUT                    2,630.75                               40,265.00
         5-00-5298-21 DEBT SERVICE PAYMENTS                          2,630.75                     0.00
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                               3,236.37       3,236.37                56,963.18      56,963.18
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
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 ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
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          1,284,184.93                            3,806,184.93
         1800-80      AMT.TO BE PROVID.- CINO ABS    43,721.12                               98,568.00

LIABILITIES AND FUND BALANCE
____________________________
         2101-00      ACCRUED INTEREST PAYABLE                      47,658.63                               47,658.63
         2120-09      ACCRUED VACATION                              43,721.12                               98,568.00
         2225-05      BONDS PAYABLE - CURRENT PORTIO               902,000.00                            1,196,000.00
         2225-07      RTU - DUE IN ONE YEAR                        309,171.04                              309,171.04
         2225-15      RIGHT TO USE LEASE LIABILITY                 447,355.26                              447,355.26
         2225-30      BONDS PAYABLE - 2015 CO       422,000.00                                           1,806,000.00

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                           1,749,906.05   1,749,906.05             3,904,752.93   3,904,752.93
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
10 -AIRPORT FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                  23,323.02                                              34,287.14
         1132-00      AIRPORT RECEIVABLE             21,278.25                               21,278.25

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                               13,466.00

REVENUES
_________
         4-08-4009-00 BOEDEKER LEASE                                 4,000.00                               24,000.00
         4-08-4011-00 RAMP GRANT                          0.00                                               1,555.53
         4-08-4073-00 TRANSFER FROM WATER                 0.00                                             170,000.00
         4-08-4075-00 INTEREST REVENUE                    0.00                                                 375.35
         4-08-4090-00 OTHER REVENUE                                 42,556.50                              140,509.75

EXPENDITURES
_____________
         5-08-5130-00 INSURANCE                           0.00                                5,010.16
         5-08-5231-00 TXDOT CAPITAL IMPROVEMENT           0.00                              315,138.00
         5-08-5232-00 RAMP GRANT REPAIRS              1,955.23                               13,481.10
         5-08-5250-00 UTILITIES                           0.00                                2,354.26
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                              46,556.50      46,556.50               370,727.77     370,727.77
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
11 -UTILITY CIP
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1110-00      ORCA - CASH IN BANK                45.75                               11,257.10
         1110-05      UMB TWDB CONSTRUCTION          56,692.84                              956,055.51
         1110-07      UMB CONSTRUCTION ESCROW         1,894.31                              300,725.18
         1110-09      TWDB CONSTRUCTION                              1,989.82                   771.35
         1110-11      TWDB PRINCIPAL FORGIVENES                     13,991.15                 2,058.38
         1125-00      CERT. OF DEPOSIT                    0.00                                  550.00

LIABILITIES AND FUND BALANCE
____________________________
         2111-00      ACCOUNTS PAYABLE OTHER         20,129.00                                               2,271.00
         2999-00      FUND BALANCE                        0.00                                           1,209,542.00

REVENUES
_________
         4-00-4075-00 INTEREST REVENUE                              58,700.93                               59,604.52

EXPENDITURES
_____________
         5-00-5000-26 EXPENSE - TWDB CONSTRUCTION                      800.00                     0.00
         5-00-5000-27 EXPENSE - TWDB PRIN FORGIVENES                 3,280.00                     0.00
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                              78,761.90      78,761.90             1,271,417.52   1,271,417.52
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                 128,117.34                            1,251,493.82
         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              10,546.70                            1,141,192.68
         1132-03      UTILITY REFUNDS PAYABLE                          448.52                               11,985.84
         1132-04      DONATIONS RECEIVABLE               27.12                                2,000.30
         1132-05      UTILITY UNAPPLIED CREDITS       1,440.62                                               9,675.14
         1132-06      PENALTY RECEIVABLE              3,358.75                               82,519.08
         1132-09      ALLOWANCE FOR UNCOLLECTIBLE         0.00                                             663,572.72
         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                              496,757.38
         1290-10      DEFERRED OUT OPEB                   0.00                                2,010.35
         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
         1503-20      PERMANENT FACILITIES WATER          0.00                            3,251,910.69
         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                              237,647.52
         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                              382,276.46
         1511-23      TRANSPORTATION EQUIPMENT SE         0.00                               82,184.10
         1511-25      TRANSPORTATION EQUIPMENT TR         0.00                            1,230,004.42
         1511-30      TRANSPORTATION EQUIPMENT SH         0.00                               98,000.00
         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                              133,149.00
         1514-25      CONSTRUCTION IN PROG.-REC.B         0.00                              675,155.00
         1514-26      RIGHT TO USE ASSET TRASH            0.00                              670,281.00
         1600-00      ACCUMULATED DEPRECIATION            0.00                                           3,247,002.00
         1605-00      ACCUMULATED DEPR EQ                 0.00                                           1,472,889.76
         1607-00      ACCUM AMORTIZATION RIGHT TO         0.00                                             527,061.00
         1610-00      ACCUM. AMORTIZATION                 0.00                                              99,720.00

LIABILITIES AND FUND BALANCE
____________________________
         2017-50      CURRENT PORTION NOTE PAY                       1,763.39                               47,142.44
         2017-70      CURRENT PORTION RIGHT TO USE                 223,291.00                              463,306.42
         2017-80      CP CERT OF OBLIG TWDB               0.00                                              35,000.00
         2017-83      CURRENT PORTION 2023 BONDS                    65,000.00                              165,000.00
         2101-00      ACCRUED INTEREST                2,632.52                                             124,074.24
         2102-00      LANDFILL POST CLOSURE PAYAB         0.00                                             500,262.38
         2110-00      AP PENDING                                   133,073.84                              132,293.84
         2110-03      SALES TAX PAYABLE                             19,146.92                                6,980.15
         2110-05      FW/CHRISTMAS DONATIONS PAYA    76,024.06                                    0.00
         2115-00      ACCRUED VACATION PAYABLE            0.00                                              36,633.07
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    2
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
LIABILITIES AND FUND BALANCE (CONT)
-----------------------------------
         2115-10      CP COMPENSATED ABSENCES             0.00                                               4,070.00
         2118-00      ACCRUED WAGES                       0.00                                              24,380.12
         2120-01      WITHHOLDING PAYABLE                 0.08                                    0.00
         2120-02      TMRS PAYABLE                   16,164.68                                    0.00
         2120-03      INSURANCE PAYABLE              19,362.91                                    0.00
         2120-05      FICA & MEDICARE PAYABLE                            0.49                     0.00
         2120-06      CHILD SUPPORT PAYABLE                          1,888.19                     0.00
         2120-07      CREDIT UNION PAYABLE                             130.00                     0.00
         2120-08      PAYABLE-NET PENSION OBLIG           0.00                                             950,766.33
         2120-09      PAYABLE NET OPEB                    0.00                                              74,340.92
         2120-10      DEFERRED INFLOW PENSION             0.00                                             156,288.40
         2120-11      DEFERRED INFLOW OPEB                0.00                                              18,706.00
         2198-00      OLD CUST DEP NOT IN U/S             0.00                                               2,800.00
         2199-00      WATER CUSTOMER DEPOSITS           303.16                                             130,878.69
         2205-12      NOTES PAYABLE                  42,215.90                                             520,824.98
         2205-14      RIGHT TO USE LIABILITY        463,306.33                                             364,985.38
         2205-17      SERIES 2020 TWDB BONDS              0.00                                             720,000.00
         2205-21      SERIES 2023 WW BONDS           65,000.00                                           7,065,000.00
         2205-22      SERIES 2023 CO PREMIUMS        10,145.67                                             189,885.00
         2999-00      FUND BALANCE                        0.00                            5,585,332.00

REVENUES
_________
         4-20-4051-00 IRRIGATION WATER SALES          6,137.83                                              86,655.00
         4-20-4060-00 WATER SALES                                  245,789.09                            2,335,974.15
         4-20-4061-00 SEWER SALES                                  117,891.30                            1,216,272.23
         4-20-4062-00 WATER MISCELLANEOUS                           75,429.23                               81,904.23
         4-20-4064-00 PENALTY REVENUE                                9,195.93                               99,110.86
         4-20-4066-00 TAPS AND METERS                                  750.00                                7,430.76
         4-20-4069-00 CASH LONG AND SHORT                81.00                                    0.00
         4-20-4072-00 TRANSFER IN - ARPA FUNDS            0.00                                              18,000.00
         4-20-4075-00 INTEREST ON SAVINGS                            4,343.31                              263,099.25
         4-20-4080-00 TRANSFER IN                                  283,783.12                              321,417.37
         4-20-4090-00 OTHER REVENUE                                 17,127.20                               27,516.61
         4-25-4065-00 TRASH SALES                                   70,735.53                              845,439.99
         4-25-4072-00 TRANSFER IN - ARPA                           282,968.00                              282,968.00
         4-25-4079-00 LANDFILL INCOME                               20,820.76                               85,610.51
         4-25-4091-00 RECYCLABLES                                    3,407.60                                8,399.60

EXPENDITURES
_____________
         5-00-5298-03 2023 BONDS CO INTEREST              0.00                              379,073.90
         5-20-5110-01 GROSS PAYROLL                  41,292.60                              610,109.60
         5-20-5111-00 OVERTIME                        1,363.32                                4,330.15
         5-20-5125-00 T.M.R.S.                                       8,930.23                86,700.26
         5-20-5130-00 INSURANCE HEALTH                              31,058.94                57,955.36
         5-20-5135-00 UNIFORMS                          513.12                                6,774.11
         5-20-5140-00 F.I.C.A. & MEDICARE             3,263.20                               47,170.03
         5-20-5145-00 WORKMENS COMP AND UNEMPLOYM         0.00                                6,684.51
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    3
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-20-5205-00 WATER PRESSURE REGULATORS      24,469.52                               39,994.80
         5-20-5206-00 CHRISTMAS COMMITTEE                 0.00                                9,081.27
         5-20-5207-00 GREENBELT WATER AUTHORITY     215,256.14                            1,210,537.90
         5-20-5209-00 ENGINEERING & PERMITTING FE     5,417.50                                9,317.50
         5-20-5210-00 SUPPLIES                       40,723.38                              203,875.53
         5-20-5211-00 OFFICE SUPPLIES                    45.00                                2,121.38
         5-20-5212-00 JANITORIAL                        623.07                                7,783.88
         5-20-5213-00 WATER BAD DEBT                                   312.61                     0.00
         5-20-5214-00 BAD DEBT SEWER                                   163.20                     0.00
         5-20-5215-00 TRASH BAD DEBT                                   145.29                     0.00
         5-20-5216-00 TAXES BAD DEBT                                    11.99                     0.00
         5-20-5217-00 PENALTY BAD DEBT                                  59.07                     0.00
         5-20-5218-00 DONATIONS BAD DEBT                                 2.06                     0.00
         5-20-5224-00 TECHNOLOGY                      1,954.00                                2,094.06
         5-20-5225-00 DUES,FEES,SUBSCRIPTIONS         5,674.45                              118,760.67
         5-20-5230-00 GAS & OIL                       3,483.69                               22,870.00
         5-20-5231-00 MED FLIGHT                          0.00                                1,040.00
         5-20-5241-00 EQUIPMENT REPAIRS               1,279.80                               17,004.42
         5-20-5247-00 SERVICE CONTRACTS                 454.87                                6,340.35
         5-20-5248-00 PITNEY BOWES MACHINE RENTAL       345.39                                2,433.57
         5-20-5250-00 UTILITIES                       3,103.82                               69,877.00
         5-20-5255-00 INSURANCE                           0.00                               47,040.68
         5-20-5260-00 TRAVEL,SCHOOLS & CONVENTION       647.25                                3,499.46
         5-20-5265-00 INTEREST                       51,236.21                               95,162.59
         5-20-5267-00 RADIO METER UPGRADE                           34,185.06                     0.00
         5-20-5271-00 PROFESSIONAL                    4,923.61                               17,596.58
         5-20-5288-25 TRANSFERS TO GENERAL FUND      85,833.33                            1,029,999.97
         5-20-5288-27 TRANSFER TO AIRPORT                 0.00                              170,000.00
         5-20-5290-00 OTHER EXPENSES                      0.00                                2,755.21
         5-20-5299-09 EQUIPMENT                           0.00                                4,843.07
         5-20-5299-14 ARPA ASSET MANAGEMENT SOFTWARE                21,927.91                     0.00
         5-25-5110-01 GROSS PAYROLL                  17,977.24                              254,687.06
         5-25-5111-00 OVERTIME                          204.54                                1,207.00
         5-25-5125-00 T.M.R.S.                        2,896.28                               40,356.45
         5-25-5130-00 INSURANCE                                     23,700.92                18,502.53
         5-25-5135-00 UNIFORMS                          329.86                                3,722.94
         5-25-5140-00 F.I.C.A. & MEDICARE             1,390.93                               19,576.33
         5-25-5210-00 SUPPLIES                          567.27                                8,057.08
         5-25-5214-00 EQUIPMENT RENTAL                4,536.82                                    0.00
         5-25-5220-00 DUMPSTERS                           0.00                               37,322.99
         5-25-5225-00 DUES,FEES,SUBSCRIPTIONS         1,271.95                               73,665.68
         5-25-5230-00 GAS & OIL                      13,571.56                               91,575.00
         5-25-5231-00 MED FLIGHT                          0.00                                  390.00
         5-25-5240-00 REPAIRS                         1,778.64                                5,599.93
         5-25-5241-00 EQUIPMENT REPAIRS              12,750.52                               98,015.85
         5-25-5250-00 UTILITIES                       1,610.82                                2,662.74
         5-25-5255-00 INSURANCE                           0.00                               31,890.94
 
12-12-2024 07:08 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    4
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
12 -UTILITY FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
EXPENDITURES (CONT)
--------------------
         5-25-5260-00 TRAVEL,SCHOOLS & CONVENTION         0.00                                  807.75
         5-25-5265-00 INTEREST                        7,671.00                                7,671.00
         5-25-5290-00 OTHER EXPENSES                      0.00                                    5.97
         5-25-5299-09 EQUIPMENT                     282,968.00                              284,898.00
         5-25-5305-00 OB EXPENSES - COUNCIL APPRO         0.00                               36,194.25
         5-30-5110-01 GROSS PAYROLL                   2,777.25                               40,226.89
         5-30-5111-00 OVERTIME                           77.63                                  569.26
         5-30-5125-00 T.M.R.S.                          484.19                                6,812.31
         5-30-5130-00 INSURANCE                         603.68                                6,825.79
         5-30-5135-00 UNIFORMS                          293.21                                4,106.02
         5-30-5140-00 F.I.C.A. & MEDICARE               218.40                                3,120.93
         5-30-5210-00 SUPPLIES                          491.10                               13,382.52
         5-30-5214-00 SECURITY                        1,795.19                                3,491.11
         5-30-5220-00 BUILDING EXPENSE                    0.00                                  624.36
         5-30-5225-00 DUES,FEES,SUBSCRIPTIONS            50.18                                  318.94
         5-30-5230-00 GAS & OIL                         981.68                                4,838.66
         5-30-5231-00 MED FLIGHT                          0.00                                   65.00
         5-30-5241-00 EQUIPMENT REPAIRS                 520.88                               25,839.78
         5-30-5250-00 UTILITIES                       2,658.99                               15,195.90
         5-30-5255-00 INSURANCE                           0.00                                8,713.34
         5-30-5299-09 EQUIPMENT                         279.95                                5,923.70
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                           1,697,525.70   1,697,480.70            23,446,023.86  23,445,323.38
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:09 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
13 -UTILITY CIP BONDS 2023
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                  31,232.72                            7,082,819.23

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                           7,415,810.00

REVENUES
_________
         4-01-4075-00 INTEREST REVENUE                              31,232.72                              191,016.56

EXPENDITURES
_____________
         5-20-5299-01 SEWER SYSTEM IMPROVEMENTS           0.00                              524,007.33
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                              31,232.72      31,232.72             7,606,826.56   7,606,826.56
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:09 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
14 -POLICE DEPT HOLDING FUND
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1115-07      POLICE DEPT COMPTROLLER             9.37                                2,305.37
         1120-01      POLICE DEPT STATE ACCOUNT         301.50                               74,187.74

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                             112,045.00

REVENUES
_________
         4-00-4090-05 PD STATE DEPOSIT                    0.00                                              32,559.79
         4-00-4090-07 PD COMPTROLLER DEPOSIT              0.00                                               2,620.55
         4-01-4075-00 INTEREST REVENUE                                 310.87                                4,220.94

EXPENDITURES
_____________
         5-00-5000-00 PD COMPTROLLER EXPENSE              0.00                                4,217.72
         5-00-5000-02 POLICE DEPT STATE EXPENSE           0.00                               70,735.45
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                 310.87         310.87               151,446.28     151,446.28
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:09 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
15 -UTILITY DEBT SERVICE
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      CLAIM ON CASH                       0.00                                1,103.00

LIABILITIES AND FUND BALANCE
____________________________
         2999-00      FUND BALANCE                        0.00                                               1,103.00

REVENUES
_________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                                   0.00           0.00                 1,103.00       1,103.00
                                                 =============  =============            =============  =============

         *** END OF REPORT ***
 
12-12-2024 07:09 AM                              C I T Y  O F  C H I L D R E S S                                       PAGE:    1
                                                           TRIAL BALANCE
                                                       AS OF:  SEPTEMBER 30TH, 2024
99 -POOLED CASH
                                                        *** MONTH TO DATE ***                   *** YEAR TO DATE  ***
         ACCT#     ACCOUNT NAME                         DEBITS        CREDITS                   DEBITS        CREDITS
--------------------------------------------------------------------------------------------------------------------------
ASSETS
______
         1100-00      POOLED CASH                   775,661.14                           10,111,971.70
         1601-00      DUE FROM GENERAL FUND         324,838.20                              324,838.20
         1605-00      DUE FROM HOTEL/MOTEL            4,711.14                                4,711.14
         1612-00      DUE FROM UTILITY FUND         133,073.84                              132,293.84

LIABILITIES AND FUND BALANCE
____________________________
         2100-00      DUE TO OTHER FUNDS                           777,046.57                           10,030,915.81
         2110-00      ACCOUNTS PAYABLE CONTROL                     462,623.18                              461,843.18
         2120-99      WAGES PAYABLE                   1,385.43                                              81,055.89

EXPENDITURES
_____________
                                                 _____________  _____________            _____________  _____________

         *** TOTALS ***                           1,239,669.75   1,239,669.75            10,573,814.88  10,573,814.88
                                                 =============  =============            =============  =============

         *** END OF REPORT ***