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1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 404,371.92 835,195.93
1102 LIBRARY PETTY CASH 0.00 240.00
1105 REC. CENTER PETTY CASH 0.00 100.00
1108 GOLF COURSE PETTY CASH 0.00 200.00
1116 TEXPOOL 60,557.33 4,416,204.58
1118 INVESTMENT FUND 366,495.19 499,384.14
1120 2015 SERIES CERT OF OBLIGATION 0.00 12,079.00
1121 CD INVESTMENTS 2,229.45 502,229.45
1123 CASH / LEASE CLEARING 0.26 0.00
1127 NSF CHECKS 34.17 0.00
1128 SUSPENSE 126,294.16 0.00
1132 ACCTS. REC/UTILITY ADMIN FEES 14.14 0.00
1132.1 A/R FRANCHISE FEES RECEIVABLE 1,352.01 17,011.19
1133 A/R MIXED BEVERAGE TAX 2,093.69 656.44
1134 TAX RECEIVABLE/DELINQUENT 0.00 110,139.83
1135 ALLOWANCE FOR UNCOLLECTIB 0.00 29,732.53
1140 COURT RECEIVABLE 0.00 533,356.00
1141 LEASE ASSET 0.44 0.00
1144 ACCUMULATED AMORTIZATION 0.04 0.08
1146 SALES TAX RECEIVABLE 13,314.46 232,996.14
1148 ALLOWANCE - COURT FINES 0.00 482,664.00
1150 ACCOUNTS RECEIVABLE 48,949.09 20,980.26
1154 DUE FROM AIRPORT 0.00 69,039.00
1164 PREPAID POSTAGE 168.52 154.35
1166 PREPAID RECORDING/FILING FEES 569.50 0.00
1167 PREPAID CITY SCOFFLAW 209.56 559.12
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 37,118.31 260,221.62
1201.07 MISCELLANEOUS DEDUCTIONS 0.00 158.20
1201.10 WELLNESS SURCHARGE 313.10 4,244.90
1201.12 BENEFITS PAYMENT DIFFERENCE 40,835.12 107,811.40
1218 MUNICIPAL COURT STATE FEES 8,188.70 10,574.03
1226 OMNI FEES 17.80 0.00
1227 COLLECTION AGENCY FEE 544.60 1,523.32
1232 SALES TAX PAYABLE/GOLF COURSE 104.36 644.49
1240 DEFERRED REVENUE - COURT FINES 0.00 50,692.00
1243 COMMUNITY CENTER DEPOSITS 3,267.50 2,147.50
1244 CITY PARK DEPOSITS 1,075.00 650.00
1245 LOPEZ PARK KEY DEPOSIT 100.00 0.00
1247 STRTC RENTAL DEPOSITS 50.00 0.00
1254 RECREATION CENTER DEPOSIT 1,804.00 0.00
1255 ACCRUED PAYROLL 100,389.60 199,128.78
1259 YOGA DEPOSIT/LESSONS 10.00 0.00
1260 DEFERRED REVENUE 3,740.25 74,661.11
1267 LIBRARY DONATIONS 7,510.67 0.00
1271 LEASE LIABILITY 0.13 0.00
1272 ACCRUED INTEREST PAYABLE 0.47 0.00
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
1279 PRIOR PERIOD ADJUSTMENT 0.27 0.00
1280 FUND BALANCE 0.00 4,611,839.10
1282 BLUE SANTA DONATIONS 0.00 7.00
SANITATION
REVENUES
1302 CURRENT YEAR LEVY 7,437.99 1,231,502.14
1304 DELINQUENT TAXES 2,776.37 52,296.13
1306 PENALTIES 3,873.78 29,956.76
1310 USDA GRANT/POLICE UNITS 0.00 68,464.00
1312 SALES TAX REVENUE 144,298.42 1,415,968.14
1313 SCHOOL RESOURCE OFFICER 3,730.26 37,275.60
1314 FRANCHISE FEES 1,354.83 81,858.66
1317 POOL PARTY RENT 0.00 6,255.00
1319 CREDIT CARD FEES GEN 48,495.60 0.00
1323 ZONING/SUBD. 0.00 27,023.19
1324 COMMUNITY CENTER RENTAL 4,022.50 29,335.00
1326 LICENSE & PERMITS 19,560.04 247,070.73
1328 ANIMAL FEES & ACCIDENT REP 474.10 8,291.30
1328.1 ANIMAL CONTROL DONATIONS 575.00 1,650.00
1330 ADMIN FEES/CUTOUTS 870.00 8,232.00
1332 MUNICIPAL COURT REVENUE 9,313.65 71,150.04
1335 LEAGUE FEES 397.00 28,854.00
1346 CITY PARK USER FEE 1,075.00 6,432.70
1349 CITY EVENT DONATION 0.00 140.00
1349.1 5K REGISTRATION FEES 1,025.00 4,360.93
1349.3 EMPLOYEE EVENT DONATION 752.50 3,927.50
1351 POOL CONCESSIONS 0.00 8,277.50
1353 LIBRARY BUILDING FUND DONATION 8,632.67 8,632.67
1354 SALE OF CEMETERY LOTS 400.00 4,000.00
1355 YOUTH PROGRAM DONATIONS 8.00 58.00
1359 CITY EASEMENT USE 0.00 17,250.00
1363 RECREATIONAL FEES 3,948.00 47,593.00
1364 POOL REVENUE 120.00 15,625.00
1365 INSURANCE PROCEEDS 315.45 51,016.18
1368 MISCELLANEOUS 110.89 12,873.78
1373 INTEREST INCOME 62,786.78 262,069.57
1374 MIXED BEVERAGE TAX 1,602.57 677.86
1377 LIBRARY GRANT REVENUE 5,126.01 39,585.10
1379 GOLF COURSE REVENUE 7,812.00 76,355.63
1380 LIBRARY REVENUE 1,526.78 25,125.84
1381 LIBRARY USED BOOKSTORE 62.06 2,555.58
1385 POST OFFICE RENT 0.00 44,883.00
1386 MOWING FEES FROM CEMETERY FUND 5,000.00 20,000.00
1389 VENDING MACHINE REVENUE 0.00 2,423.00
1391 TRANSFER IN ELECT INFO TECH 6,062.50 24,250.00
1391.1 TRANSFER IN WATER INFO TECH 5,336.25 21,345.00
1391.3 TRANSFER IN EDC INFO TECH 7,500.00 30,000.00
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
REVENUES (CONT)
1396 CROSSING GUARDS REIMB 0.00 12,148.82
1399.01 TRANSFER IN - ELECTRIC 747,059.50 2,988,238.00
1399.02 TRANSFER IN - WATER & WW 609,089.75 2,436,359.00
1399.03 TRANSFER IN - AIRPORT 18,085.25 72,341.00
1399.04 TRANSFER IN - SANITATION 22,705.61 174,355.61
1400 LOAN PROCEEDS 0.00 1,236,828.00
1592 SALE OF FIXED ASSETS/SURPLUS 0.00 17,817.13
1663 CDBG SIDEWALK GRANT 115,616.47 204,276.36
1684 OPERATION LONE STAR GRANT 0.00 64,007.65
1685 TEXAS OPIOID ABATEMENT FUNDS 0.00 36,191.49
1686 POLICE EVIDENCE FOUND 0.00 324.00
1687 POLICE BULLET SHIELD GRANT 0.00 33,000.00
EXPENSES
50110100 CITY COUNCIL FEES 2,500.00 30,000.00
50120200 OFFICE SUPPLIES 0.00 470.32
50120209 MEETINGS AND SEMINARS 4,148.04 5,874.22
50130312 COMMUNITY CELEBRATIONS 0.00 31,749.18
50130314 DUES & SUBSCRIPTIONS 0.00 600.00
50130338 MISCELLANEOUS 0.00 1,136.39
50210100 SALARY 17,700.60 182,100.61
50210111 OVERTIME 75.94 587.59
50210116 LONGEVITY 0.00 36.00
50210125 SOCIAL SECURITY 1,394.04 14,294.95
50210127 RETIREMENT PLAN 2,280.48 24,544.22
50210128 HEALTH & DENTAL INS 840.75 8,724.99
50210135 WORKERS' COMPENSATION 0.00 2,470.33
50210149 AUTO ALLOWANCE CITY MANAGER 625.00 6,125.00
50210150 CELL PHONE ALLOWANCE 12.50 12.50
50220200 OFFICE SUPPLIES 833.04 2,520.33
50220201 BREAKROOM SUPPLIES 364.62 2,720.93
50220209 MEETINGS AND SEMINARS 3,327.15 16,475.14
50220216 EMPLOYEE RELATIONS 290.00 12,664.97
50220250 WELLNESS PROGRAM 117.44 702.51
50230300 UTILITIES 2,318.01 11,650.40
50230302 TELEPHONE 2,040.30 4,010.22
50230303 OFFICE EQUIPMENT LEASE PAYMENT 129.20 6,544.35
50230304 POSTAGE 0.00 35.07
50230310 INSURANCE (C.G.L.) 430.00 27,136.76
50230312 MAINTENANCE AGREEMENTS 948.00 20,501.75
50230314 DUES & SUBSCRIPTIONS 0.00 3,453.61
50230330 CITY ATTORNEY 46,682.00 302,516.28
50230338 MISCELLANEOUS 179.49 495.22
50230341 CITY MANAGER/PROFESSIONAL FEES 0.00 699.66
50230362 JANITORIAL SUPPLIES 922.17 8,707.11
50230366 CONTINGENCY EXPENSE 111,043.35 126,249.60
50230384 INSURANCE CONSULTANTS 5,500.00 22,625.00
50330323 APPRAISAL DISTRICT FEES 8,524.69 34,098.76
50330350 TAX COLLECTION FEES 0.00 5,030.20
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50410100 SALARY 12,611.04 194,571.80
50410111 OVERTIME 160.74 795.27
50410116 LONGEVITY 0.00 144.00
50410125 SOCIAL SECURITY 931.05 13,565.61
50410127 RETIREMENT PLAN 1,652.41 24,540.42
50410128 HEALTH & DENTAL INS 1,104.86 14,591.51
50410135 WORKERS' COMPENSATION 0.00 365.87
50410150 CELL PHONE ALLOWANCE 37.50 912.50
50420200 OFFICE SUPPLIES 355.08 4,890.68
50420209 MEETINGS AND SEMINARS 587.34 2,914.69
50420229 UNIFORMS 124.00 124.00
50430301 BANK ANALYSIS FEES 12.40 9,373.86
50430304 POSTAGE 155.94 1,311.46
50430314 DUES & SUBSCRIPTIONS 0.00 3,101.29
50430326 AUDIT FEES 0.00 36,500.00
50430338 MISCELLANEOUS 0.00 49.51
50430370 CONTRACT LABOR 3,400.00 42,300.00
50510100 SALARY 121,859.42 1,335,457.70
50510111 OVERTIME/CALL OUT 12,218.28 116,392.58
50510116 LONGEVITY 0.00 2,736.00
50510117 CERTIFICATE PAY 343.75 4,318.75
50510121 CROSSING GUARDS 870.78 21,353.04
50510125 SOCIAL SECURITY 9,979.51 111,046.97
50510127 RETIREMENT PLAN 16,995.24 181,334.69
50510128 HEALTH & DENTAL INS 14,713.13 138,025.25
50510135 WORKERS' COMPENSATION 0.00 34,072.53
50520200 OFFICE SUPPLIES 845.60 7,809.40
50520201 BREAKROOM SUPPLIES 343.78 946.83
50520202 FUEL & OIL 7,918.48 56,167.78
50520208 SMALL TOOLS & SUPPLIES 0.00 358.56
50520209 MEETINGS AND SEMINARS 546.42 5,075.56
50520210 EQUIPMENT MAINTENANCE 0.00 2,355.28
50520211 POLICE EQUIPMENT & ACCESSORIES 3,599.93 26,361.37
50520212 VEHICLE MAINTENANCE 302.26 49,637.70
50520215 SAFETY EQUIPMENT 0.00 5,312.10
50520217 RADIOS 7,830.20 13,002.01
50520227 BODY ARMOR 0.00 1,819.40
50520228 K-9 EXPENSE 106.06 9,163.65
50520229 UNIFORMS 878.00 23,174.89
50520231 OFFICE EQUIPMENT 0.00 2,297.71
50520232 OFFICE FURNITURE 0.00 1,762.59
50520240 PUBLIC EVENT SUPPLIES 967.95 1,192.02
50520241 CRIME PROCESSING 694.34 2,276.79
50520265 TIRES, TUBES & BATTERIES 0.00 2,745.31
50530300 UTILITIES 654.34 5,318.58
50530302 TELEPHONE 1,708.21 20,326.02
50530303 OFFICE EQUIPMENT LEASE PAYMENT 258.40 3,100.80
50530304 POSTAGE 36.20 482.25
50530310 INSURANCE (C.G.L.) 0.00 35,609.01
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 5
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50530314 DUES & SUBSCRIPTIONS 0.00 3,189.89
50530317 TCOLE TRAINING 46.61 20,210.42
50530320 COMMUNITY OUTREACH 0.00 829.72
50530338 MISCELLANEOUS 2,508.00 2,707.07
50530344 MEDICAL SERVICE 0.00 100.00
50530360 INVESTIGATION EXPENSE 2,940.97 5,909.64
50530362 JANITORIAL SUPPLIES 420.34 5,275.68
50530382 INFO TECHNOLOGY PLAN 1,861.66 6,797.66
50540405 VEHICLES FROM GRANTS 0.00 140,564.00
50540407 VECHILE LIGHTING & EQUIPMENT 0.00 3,087.49
50540416 EVIDENCE ROOM PROJECT 0.00 9,068.08
50540418 LONE STAR GRANT EXPENSES 0.00 241,628.98
50540419 BULLET SHIELDS GRANT 0.00 33,000.00
50540420 TEXAS OPIOID ABATEMENT GRANT 133.84 15,079.65
50610100 SALARY 13,791.29 61,131.58
50610111 OVERTIME 55.30 281.59
50610116 LONGEVITY 0.00 144.00
50610125 SOCIAL SECURITY 1,027.26 5,588.30
50610127 RETIREMENT PLAN 1,797.51 8,008.39
50610128 HEALTH & DENTAL INS 1,697.64 5,730.05
50610135 WORKERS' COMPENSATION 0.00 135.88
50610150 CELL PHONE ALLOWANCE 75.00 300.00
50620200 OFFICE SUPPLIES 15.98 1,476.81
50620209 MEETINGS AND SEMINARS 150.65 1,429.92
50630304 POSTAGE 79.38 718.44
50630314 DUES & SUBSCRIPTIONS 0.00 205.00
50630318 ADVERTISING FEE 0.00 144.00
50630332 MUNICIPAL COURT JUDGE 2,500.00 30,000.00
50630336 PROSECUTOR 1,750.00 21,620.16
50630338 MISCELLANEOUS 0.00 72.12
50630349 CITY SCOFFLAW EXPENSE 209.56 209.56
50730300 UTILITIES 0.27 0.27
50730354 EMERGENCY NOTIFICATION SYSTEM 0.00 5,066.00
50730355 AREA EMERG INTERLOCAL COMM SVC 623.18 7,406.18
50810100 SALARY 6,497.85 65,129.78
50810111 CALL DUTY/OVERTIME 564.52 4,472.11
50810116 LONGEVITY 0.00 36.00
50810125 SOCIAL SECURITY 539.23 5,029.84
50810127 RETIREMENT PLAN 911.04 8,770.03
50810128 HEALTH & DENTAL INS 700.63 8,461.23
50810135 WORKERS' COMPENSATION 0.00 2,357.84
50820200 OFFICE SUPPLIES 0.00 123.01
50820202 FUEL & OIL 179.19 1,817.17
50820204 ANIMAL SHELTER SUPPLIES 229.24 1,445.48
50820207 TAGS & HARDWARE 0.00 877.90
50820209 MEETINGS AND SEMINARS 0.00 175.00
50820210 EQUIPMENT MAINTENANCE 0.00 23.23
50820212 VEHICLE MAINTENANCE 122.25 752.09
50820214 STRUCTURE MAINTENANCE 1,197.00 12,398.08
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 6
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50820215 SAFETY EQUIPMENT 63.08 805.02
50820229 UNIFORMS 254.00 531.98
50820265 TIRES, TUBES & BATTERIES 0.00 1,694.01
50830300 UTILITIES 1,105.70 6,838.70
50830302 TELEPHONE 14.00 169.44
50830308 VETERINARY FEES 135.07 943.02
50830310 INSURANCE (C.G.L.) 0.00 5,341.34
50830327 RENT-AFP 216.67 2,600.04
50830338 MISCELLANEOUS 89.34 176.22
50830341 SPAY/NEUTER ANNUAL PROGRAM 1,192.18 7,057.30
50830342 RABIES & TNR 1,004.06 3,066.98
50830343 HUTS FOR MUTTS 107.90 413.80
50830362 JANITORIAL SUPPLIES 13.96 123.33
50840404 DOG WASH 0.00 1,199.99
50840408 PURCHASED VEHICLES 0.00 38,830.64
50910100 SALARY 38,967.80 408,021.24
50910111 OVERTIME/CALL OUT 194.99 7,114.31
50910116 LONGEVITY 0.00 3,276.00
50910117 CERTIFICATE PAY 125.00 1,025.00
50910125 SOCIAL SECURITY 2,949.63 31,249.55
50910127 RETIREMENT PLAN 5,092.35 54,086.11
50910128 HEALTH & DENTAL INS 6,358.53 55,062.60
50910135 WORKERS' COMPENSATION 0.00 15,251.14
50910150 CELL PHONE ALLOWANCE 187.50 1,837.50
50920200 OFFICE SUPPLIES 0.00 262.33
50920201 BREAKROOM SUPPLIES 0.00 243.26
50920202 FUEL & OIL 3,596.69 31,870.59
50920203 SMALL TOOLS 736.43 1,174.16
50920207 STREET SIGNS 5,823.28 7,943.28
50920208 STREET SUPPLIES 596.71 3,400.70
50920209 MEETINGS AND SEMINARS 0.00 1,958.40
50920210 SMALL EQUIPMENT MAINTENANCE 120.97 2,260.71
50920212 VEHICLE MAINTENANCE 175.00 5,050.64
50920215 SAFETY EQUIPMENT 1,216.03 9,181.35
50920216 STREET REPAIRS 7,646.73 142,058.80
50920217 ALLEY REPAIRS 2,653.79 9,260.34
50920218 HEAVY EQUIPMENT MAINTENANCE 0.00 19,819.49
50920229 UNIFORMS 431.72 6,160.53
50920241 CHEMICALS 0.00 5,111.71
50920265 TIRES, TUBES & BATTERIES 174.31 7,778.39
50930300 UTILITIES 58.84 263.75
50930305 BUILDING SECURITY 0.00 207.50
50930310 INSURANCE (C.G.L.) 0.00 22,255.64
50930327 RENT-AFP 216.67 2,600.04
50930338 MISCELLANEOUS 0.00 606.64
50930362 JANITORIAL SUPPLIES 723.35 1,250.53
50930366 CONTINGENCY 0.00 10,234.23
50940421 VEHICLE PURCHASE 33,467.75 83,626.13
51010100 SALARY 17,642.17 187,050.40
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 7
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
51010111 OVERTIME 68.14 2,095.48
51010116 LONGEVITY 0.00 720.00
51010125 SOCIAL SECURITY 1,344.56 14,321.98
51010127 RETIREMENT PLAN 2,292.69 24,490.50
51010128 HEALTH & DENTAL INS 2,101.88 17,479.63
51010135 WORKERS' COMPENSATION 0.00 570.65
51010150 CELL PHONE ALLOWANCE 62.50 612.50
51020200 OFFICE SUPPLIES 888.92 8,130.01
51020201 BREAKROOM SUPPLIES 0.00 884.44
51020202 AUDIO BOOK EXPENSES 0.00 1,598.03
51020204 STORY HOUR 128.91 2,762.73
51020205 BOOKS 128.57 18,591.72
51020207 MAGAZINES 0.00 972.90
51020208 SUMMER READING PROGRAM 0.00 4,585.41
51020209 MEETINGS AND SEMINARS 0.00 2,951.97
51020210 EQUIPMENT MAINTENANCE 187.25 3,314.48
51020213 MILEAGE REIMBURSEMENT 0.00 213.22
51020220 COLLECTION DEVELOPMENT SUPP 19.97 2,318.05
51020221 AUDIO VISUAL MATERIAL 9.99 431.53
51020222 YOUTH OUTREACH 21.89 3,608.78
51020224 SENIOR OUTREACH 0.00 1,182.90
51020226 SPECIAL EVENTS 0.00 3,985.75
51020229 UNIFORMS 0.00 551.49
51020232 FURNITURE 0.00 2,488.57
51030300 UTILITIES 430.11 2,561.89
51030302 TELEPHONE/BANDWITH 1,553.90 15,081.01
51030303 OFFICE EQUIPMENT LEASE PAYMENT 165.60 1,987.20
51030304 POSTAGE 59.13 1,750.76
51030305 BUILDING SECURITY 119.97 239.94
51030310 INSURANCE (C.G.L.) 0.00 2,670.67
51030312 MAINTENANCE AGREEMENT 0.00 1,370.94
51030314 DUES & SUBSCRIPTIONS 3,974.00 15,333.47
51030319 MARKETING & ADVERTISING 0.00 2,291.61
51030338 MISCELLANEOUS 6.39 542.67
51030350 DONATION/GRANT EXPENSE 0.00 5,353.86
51030351 ALA GRANT 49.99 6,599.25
51030352 NASA GRANT 439.42 4,581.89
51030362 JANITORIAL SERVICES 195.81 5,054.56
51110100 SALARY 28,253.44 305,634.66
51110111 OVERTIME 360.53 3,626.92
51110116 LONGEVITY 0.00 1,008.00
51110125 SOCIAL SECURITY 2,142.08 23,289.80
51110127 RETIREMENT PLAN 3,707.33 39,957.31
51110128 HEALTH & DENTAL INS 5,745.13 53,784.00
51110135 WORKERS' COMPENSATION 0.00 5,373.37
51110150 CELL PHONE ALLOWANCE 125.00 1,225.00
51120200 OFFICE SUPPLIES 0.00 233.21
51120201 BREAKROOM SUPPLIES 0.00 332.58
51120202 FUEL & OIL 3,613.42 22,836.46
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 8
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
51120208 SMALL TOOLS & SUPPLIES 2,551.36 7,486.32
51120209 MEETINGS AND SEMINARS 187.05 757.13
51120210 SMALL EQUIPMENT MAINTENANCE 3,513.22 5,603.35
51120212 VEHICLE MAINTENANCE 139.05 1,289.15
51120215 SAFETY EQUIPMENT 1,612.13 4,629.48
51120218 HEAVY EQUIPMENT MAINTENANCE 556.99 2,609.64
51120229 UNIFORMS 507.71 6,698.13
51120230 PLAYGROUND EQUIPMENT 27,448.58 36,532.19
51120241 CHEMICALS 2,756.55 5,556.36
51120265 TIRES, TUBES & BATTERIES 0.00 3,044.93
51120266 POWER TOOLS 0.00 3,744.88
51130300 UTILITIES 6,855.02 48,331.91
51130305 BUILDING SECURITY 0.00 207.50
51130310 INSURANCE (C.G.L.) 0.00 22,255.63
51130327 RENT-AFP 216.67 2,600.04
51130336 EQUIPMENT RENTAL 0.00 782.00
51130338 MISCELLANEOUS 2,469.99 2,744.68
51130339 CITY PARK MAINTENANCE 2,566.50 5,376.52
51130342 LITTLE LEAGUE 1,220.00 8,032.28
51130343 SOCCER FIELDS 1,765.00 2,892.35
51130344 FOOTBALL FIELD MAINTENANCE 0.00 2,911.80
51130355 SOLID WASTE SERVICE 0.00 525.00
51130360 LAND LEASE/UNION PACIFIC 0.00 34,654.93
51130362 JANITORIAL SUPPLIES 523.41 3,345.92
51130366 CONTINGENCY EXPENSE 2,129.06 4,840.51
51130367 GROUNDS MAINTENANCE 613.78 4,332.98
51140417 VEHICLE PURCHASE 0.00 37,380.06
51140422 PARK PROJECTS 38,354.92 47,436.15
51310100 SALARY 19,676.83 217,060.17
51310111 OVERTIME 357.75 2,318.83
51310116 LONGEVITY 0.00 1,584.00
51310125 SOCIAL SECURITY 1,444.58 15,901.25
51310127 RETIREMENT PLAN 2,592.50 28,515.12
51310128 HEALTH & DENTAL INS 4,343.88 38,951.07
51310135 WORKERS' COMPENSATION 0.00 6,247.65
51310150 CELL PHONE ALLOWANCE 62.50 612.50
51320200 OFFICE SUPPLIES 0.00 729.71
51320201 BREAKROOM SUPPLIES 12.27 363.00
51320202 FUEL & OIL 493.48 4,156.88
51320208 SMALL TOOLS & SUPPLIES 455.13 4,954.17
51320209 MEETINGS AND SEMINARS 0.00 141.77
51320210 EQUIPMENT MAINTENANCE 32.79 644.08
51320212 VEHICLE MAINTENANCE 2,136.77 5,077.82
51320215 SAFETY EQUIPMENT 779.95 4,244.82
51320221 WELDING SUPPLIES 1,251.84 2,642.82
51320229 UNIFORMS 531.63 4,853.21
51320265 TIRES, TUBES & BATTERIES 0.00 1,309.99
51320266 POWER TOOLS 1,494.11 6,358.69
51330300 UTILITIES 151.45 897.93
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 9
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
51330305 BUILDING SECURITY 0.00 830.00
51330310 INSURANCE (C.G.L.) 0.00 13,353.38
51330312 MAINTENANCE AGREEMENT 725.00 18,040.00
51330316 BUILDING MAINTENANCE 19,066.58 74,601.51
51330327 RENT-AFP 816.67 9,800.04
51330338 MISCELLANEOUS 174.95 866.68
51330350 SOUTHWEST FAMILY LIFE CTR 0.00 333.36
51330362 JANITORIAL SUPPLIES 235.71 787.99
51330366 CONTINGENCY EXPENSE 0.00 5,992.51
51340421 VEHICLE PURCHASE 450.00 38,703.13
51510100 SALARY 21,493.29 310,239.73
51510111 OVERTIME 1,029.76 6,995.55
51510116 LONGEVITY 0.00 612.00
51510117 CERTIFICATE PAY 31.25 306.25
51510125 SOCIAL SECURITY 1,720.51 23,697.40
51510127 RETIREMENT PLAN 2,925.63 38,486.92
51510128 HEALTH & DENTAL INS 2,812.50 26,983.17
51510135 WORKERS' COMPENSATION 0.00 6,669.78
51510150 CELL PHONE ALLOWANCE 125.00 1,350.00
51520200 OFFICE SUPPLIES 442.52 1,518.85
51520201 OFFICE FURNITURE 84.53 144.53
51520202 FUEL & OIL 0.00 173.81
51520203 BREAKROOM SUPPLIES 16.86 170.38
51520209 MEETINGS AND SEMINARS 141.04 1,256.97
51520210 EQUIPMENT MAINTENANCE 450.00 2,410.72
51520212 VEHICLE MAINTENANCE 0.00 9.99
51520215 SAFETY EQUIPMENT 130.50 811.03
51520221 POOL MAINTENANCE 2,754.79 11,953.15
51520223 CONCESSION SUPPLIES 132.36 7,605.29
51520227 SPECIAL EVENTS / PROGRAMS 89.84 6,423.45
51520228 SPECIAL YOUTH LEAGUES 5,277.64 15,974.15
51520229 UNIFORMS 0.00 1,761.09
51520237 SUMMER CAMP PROGRAMS 0.00 4,759.51
51520238 RECREATION SUPPLIES 8.99 2,560.04
51520239 POOL SUPPLIES 0.00 4,769.17
51520241 CHEMICALS 1,940.36 18,965.01
51530300 UTILITIES 2,532.57 24,817.84
51530302 TELEPHONE 111.81 977.12
51530303 OFFICE EQUIPMENT LEASE PAYMENT 129.20 1,582.04
51530304 OFFICIAL FEES 540.00 23,770.00
51530305 BUILDING SECURITY 0.00 510.77
51530307 REC CENTER IMPROVEMENTS 1,059.00 5,502.30
51530309 FITNESS EQUIPMENT 0.00 2,184.03
51530310 INSURANCE (C.G.L.) 0.00 890.21
51530314 DUES & SUBSCRIPTIONS 412.96 7,344.44
51530319 MARKETING & ADVERTISING 320.00 3,710.00
51530327 RENT-REC. CENTER LAND 175.00 2,100.00
51530338 MISCELLANEOUS 0.00 396.31
51530345 LICENSE & FEES 50.29 604.01
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 10
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
51530362 JANITORIAL SUPPLIES 549.85 8,276.68
51530370 CONTRACT LABOR 1,622.00 15,438.25
51540414 VEHICLE PURCHASE 0.00 37,254.05
51540416 POOL CHAIR LIFT 0.00 4,309.84
51610100 SALARY 12,841.00 123,786.91
51610111 OVERTIME 746.69 4,756.14
51610116 LONGEVITY 0.00 756.00
51610125 SOCIAL SECURITY 1,006.39 9,493.34
51610127 RETIREMENT PLAN 1,760.88 16,671.72
51610128 HEALTH & DENTAL INS 1,541.38 11,774.31
51610135 WORKERS COMPENSATION 0.00 2,663.60
51610150 CELL PHONE ALLOWANCE 62.50 487.50
51620200 OFFICE SUPPLIES 0.00 326.32
51620202 FUEL & OIL 440.72 4,873.86
51620208 SMALL TOOLS & SUPPLIES 35.98 1,215.05
51620210 EQUIPMENT MAINTENANCE 0.00 8,223.54
51620214 MERCHANDISE 166.90 7,607.89
51620227 SPRINKLER 0.00 2,460.58
51620229 UNIFORMS 0.00 614.35
51620231 CONCESSIONS 1,686.89 16,724.31
51620241 CHEMICALS 0.00 3,975.27
51620265 TIRES, TUBES & BATTERIES 0.00 212.45
51630300 UTILITIES 916.21 4,608.21
51630302 TELEPHONE AND DSL LINE 14.00 169.44
51630303 GOLF CARTS LEASE 2,047.50 27,059.55
51630305 BUILDING SECURITY 0.00 415.00
51630310 INSURANCE (C.G.L.) 0.00 2,670.67
51630314 DUES & SUBSCRIPTIONS 122.32 3,492.61
51630327 RENT 1,166.67 14,000.04
51630338 MISCELLANEOUS 475.33 1,585.61
51630345 LICENSE & FEES 0.00 2,388.05
51630362 JANITORIAL SUPPLIES 56.81 822.24
51630367 GROUNDS MAINTENANCE 0.00 12,549.08
51640426 K-LINE IRRIGATON 0.00 2,261.23
51640427 MULE 0.00 11,978.09
51710100 SALARY 12,228.30 194,777.32
51710111 OVERTIME 212.87 5,072.67
51710116 LONGEVITY 0.00 648.00
51710125 SOCIAL SECURITY 924.72 14,838.74
51710127 RETIREMENT PLAN 1,604.93 25,769.04
51710128 HEALTH & DENTAL INS 1,961.75 15,788.57
51710135 WORKERS COMPENSATION 0.00 1,019.96
51710149 AUTO ALLOWANCE 0.00 200.00
51720200 OFFICE SUPPLIES 0.00 1,300.87
51720202 FUEL & OIL 89.65 521.19
51720209 MEETINGS AND SEMINARS 170.00 0.00
51720212 VEHICLE MAINTENANCE 0.00 808.00
51720215 SAFETY EQUIPMENT 0.00 2,777.88
51720229 UNIFORMS 435.72 1,683.65
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 11
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
51720232 OFFICE FURNITURE 0.00 234.93
51730302 TELEPHONE 71.56 1,359.63
51730304 POSTAGE 68.48 1,795.23
51730306 CONTRACT INSPECTIONS 32,385.70 118,012.58
51730310 INSURANCE (C.G.L.) 0.00 890.21
51730314 DUES & SUBSCRIPTIONS 0.00 3,725.12
51730322 ENGINEERING FEES 35,729.35 65,115.10
51730330 LEGAL FEES 594.00 16,455.75
51730339 DEMOLITION /SUBSTANDARD 0.00 2,650.00
51740402 VEHICLE PURCHASE 0.00 37,197.91
51910100 SALARY 5,336.36 64,647.88
51910116 LONGEVITY 0.00 36.00
51910125 SOCIAL SECURITY 397.60 4,955.39
51910127 RETIREMENT PLAN 693.23 8,457.14
51910128 HEALTH & DENTAL INS 700.63 6,634.74
51910135 WORKERS COMPENSATION 0.00 124.47
51910150 CELL PHONE ALLOWANCE 37.50 587.50
51920200 OFFICE SUPPLIES 193.08 1,589.09
51920218 RECORDS MANAGEMENT 1,237.50 1,237.50
51920229 UNIFORMS 0.00 229.75
51930304 POSTAGE 3.57 604.55
51930314 DUES & SUBSCRIPTIONS 0.00 249.99
51930316 LEGAL NOTICES 216.00 4,400.08
51930317 COUNTY CLERK RECORDING FEES 569.50 569.50
51930320 PUBLIC RELATIONS 0.00 121.27
51930329 LEGAL FEES/CODIFI ORD 0.00 3,612.92
51930332 ELECTION EXPENSE 0.00 8,630.59
51930334 PLANNING & ZONING 0.00 45.00
52030302 NON-PROFIT GROUPS 7,595.00 18,380.00
52110100 SALARY 14,416.00 143,650.93
52110111 OVERTIME 53.64 573.89
52110116 LONGEVITY 0.00 72.00
52110125 SOCIAL SECURITY 1,087.82 10,821.15
52110127 RETIREMENT PLAN 1,874.65 18,734.23
52110128 HEALTH & DENTAL INS 1,401.25 13,141.71
52110135 WORKERS COMPENSATION 0.00 280.78
52110150 CELL PHONE ALLOWANCE 62.50 612.50
52120200 OFFICE SUPPLIES 298.16 2,606.84
52120201 BREAKROOM SUPPLIES 570.36 4,033.45
52120202 FUEL & OIL 120.71 1,133.96
52120209 MEETINGS AND SEMINARS 844.80 7,486.43
52120212 VEHICLE MAINTENANCE 0.00 2,009.43
52130300 UTILITIES 302.01 1,773.07
52130302 TELEPHONE 141.96 2,516.14
52130303 OFFICE EQUIPMENT LEASE PAYMENT 129.20 1,550.40
52130338 MISCELLANEOUS 194.84 446.84
52130362 JANITORIAL SUPPLIES 297.34 3,563.59
52210100 SALARY 6,250.00 73,418.29
52210116 LONGEVITY 0.00 144.00
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 12
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
01 -GENERAL FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
52210125 SOCIAL SECURITY 472.18 5,359.57
52210127 RETIREMENT PLAN 814.33 5,700.04
52210128 HEALTH & DENTAL INS 700.63 2,941.49
52210135 WORKERS' COMPENSATION 0.00 174.81
52210150 CELL PHONE ALLOWANCE 62.50 287.50
52220200 OFFICE SUPPLIES 149.38 2,262.19
52220209 MEETINGS AND SEMINARS 102.62 384.84
52220210 APPLICANT PROCESSING 300.00 1,810.66
52230300 JOB ANNOUNCEMENTS 477.60 4,651.40
52230301 EMPLOYEE OUTREACH 65.36 1,219.98
52230302 RANDOM DRUG TESTING 0.00 60.00
52230314 DUES & SUBSCRIPTION 0.00 90.00
52230333 COMP STUDY 5,500.00 48,500.00
52230338 MISCELLANEOUS 349.85 444.62
52310100 SALARY 6,822.73 111,173.98
52310111 OVERTIME 0.00 325.64
52310116 LONGEVITY 0.00 648.00
52310125 SOCIAL SECURITY 525.68 8,470.23
52310127 RETIREMENT PLAN 888.20 14,396.54
52310128 HEALTH & DENTAL INSURANCE 700.63 11,450.51
52310135 WORKER'S COMPENSATION 0.00 235.51
52310150 CELL PHONE ALLOWANCE 62.50 1,037.50
52320200 FUEL & OIL 0.00 186.39
52320212 VEHICLE MAINTENANCE 62.04 70.04
52330300 INFO TECH ANNUAL 17,767.58 277,494.51
52330302 TELEPHONE (CELL) 309.95 3,494.48
52330307 INTERNET SERVICES 1,708.64 21,580.68
52330370 CONTRACT LABOR 0.00 14,261.33
52340401 IPADS FOR COUNCIL 240.00 10,759.64
52340404 COMPUTER REPLACEMENT 5,909.17 19,415.99
52340405 BATTERY BACK UP REPLACEMENT 6,295.06 8,994.67
52340407 CREDIT CARD MACHINES 0.00 5,704.61
52340408 IT PROJECTS 30,957.81 44,307.24
52470701 CDBG - SIDEWALK DOWNTOWN 4,471.65 312,059.61
52470702 USDA HOME PROGRAM GRANT 0.00 4,055.20
*** TOTALS *** 2,113,777.93 2,113,777.93CR 17,075,013.07 17,075,013.07CR
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
02 -ELECTRIC FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 358,095.83 58,119.63
1102 CASH DRAWERS 0.00 220.00
1116 TEXPOOL 21,286.41 1,552,333.24
1132 ELECTRIC ACCTS RECEIVABLE 77,974.63 1,283,119.95
1133 SALES TAX RECEIVABLE 2,649.58 37,639.10
1134 ALLOW FOR DOUBTFUL ACCTS 328.51 103,160.18
1135 REFUNDS DUE 434.30 11,341.57
1137 MISC ELECTRIC A/R 19,267.79 37,191.95
1138 U/S UNAPPLIED CREDIT 34,033.83 135,020.97
1139 AMP RECEIVABLE 11,864.35 12,358.20
1140 UNBILLED RECEIVABLE 0.00 1,393,651.41
1148 DEFERRED PENSION OUT - CONTRIB 0.00 26,051.65
1148.10 DEFERRED TMRS OPEB OUTFLOWS 0.00 6,816.75
1160 DUE FROM POOLED CASH 0.00 61,009.00
1162 INVENTORY 53,311.06 395,332.81
1172 LAND & RIGHT-OF-WAYS 0.00 137,104.00
1174 SUBSTATION & SYSTEM IMP 0.00 3,068,867.55
1180 BUILDINGS 0.00 517,082.58
1182 AUTOS, TRUCKS & TRACTORS 0.00 736,355.45
1188 OFFICE EQUIPMENT 0.00 122,734.43
1198 ACCUMULATED DEPRECIATION 0.00 3,108,457.32
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 19,754.06 42,831.38
1201.05 INSURANCE PAYABLE 0.00 121.28
1201.07 MISCELLANEOUS DEDUCTIONS 0.00 100.00
1201.10 WELLNESS SURCHARGE 35.35 463.98
1202 ACCOUNTS PAYABLE 0.00 52,234.00
1204.1 ACCRUED EXPENSES 586,690.29 586,690.29
1208 ACCRUED INT PAYABLE 688.84 1,645.77
1217 UNAPPLIED CREDIT 0.00 11,105.94
1223 2016 BONDS - LONG-TERM PORTION 50,000.00 215,000.00
1224 2016 BONDS - CURRENT PORTION 0.00 50,000.00
1225 2022 TAX NOTES LONG TERM 25,000.00 130,000.00
1226 2022 TAX NOTES SHORT TERM 0.00 25,000.00
1231 DEFERRED AMP REVENUE 11,864.35 12,285.79
1232 SALES TAX PAYABLE 2,408.28 38,027.87
1242 CUSTOMER DEPOSITS 1,375.00 353,260.86
1255 ACCRUED PAYROLL 12,476.28 22,036.59
1256 ACCRUED VACATION PAY 0.00 6,154.71
1257 OPEB LIABILITY 0.00 0.35
1258 NET PENSION LIABILITY 0.00 0.01
1258.10 TOTAL TMRS OPEB LIABILITY 0.00 37,607.15
1259 DEFERRED PENSION INFLO-EXPERNC 0.00 101,502.26
1259.1 DEFERRED OPEB INFLOWS 0.00 2,151.85
1280 FUND BALANCE 0.00 2,743,455.88
1288 NET INVESTMENT IN CAP ASSETS 0.00 1,149,873.00
SANITATION
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
02 -ELECTRIC FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
REVENUES
1302 RESIDENTIAL ELECTRIC 577,730.94 4,612,403.92
1304 COMMERCIAL ELECTRIC 534,283.85 4,641,423.40
1306 INDUSTRIAL ELECTRIC 82,345.02 717,720.31
1308 SECURITY LIGHTS 1,913.82 22,782.90
1310 PENALTIES 11,877.16 103,184.56
1312 RECONNECT FEE 530.00 4,525.00
1314 NEW SERVICE - TAP 1,925.00 15,450.00
1320 MISCELLANEOUS 1,611.62 25,538.99
1330 NEW INSTALLS REVENUES 16,588.99 46,596.88
1368 MISCELLANEOUS 16,887.80 17,239.20
1373 INTEREST INCOME 21,286.41 64,422.20
1399 TRANSFER IN 0.00 13,800.00
EXPENSES
50010100 SALARY 39,300.46 410,968.97
50010111 OVERTIME/CALL OUT 5,364.80 43,206.04
50010116 LONGEVITY 0.00 1,332.00
50010117 CERTIFICATE PAY 0.00 500.00
50010125 SOCIAL SECURITY 3,344.33 33,477.38
50010127 RETIREMENT PLAN 5,777.94 58,185.85
50010128 HEALTH & DENTAL INS 4,484.00 40,068.61
50010135 WORKERS' COMPENSATION 0.00 9,554.64
50010150 CELL PHONE ALLOWANCE 125.00 1,000.00
50020200 OFFICE SUPPLIES 279.95 1,143.89
50020201 BREAKROOM SUPPLIES 64.92 243.34
50020202 FUEL & OIL 2,299.95 19,566.63
50020208 SMALL TOOLS & SUPPLIES 750.96 12,700.39
50020209 MEETINGS AND SEMINARS 889.19 5,142.64
50020210 EQUIPMENT MAINTENANCE 93.39 5,343.76
50020211 SYSTEM MAINTENANCE 75,993.49 441,838.83
50020212 VEHICLE MAINTENANCE 2,889.00 13,381.18
50020215 SAFETY EQUIPMENT 1,514.91 12,020.79
50020219 TRAINING 8,432.46 18,873.16
50020229 UNIFORMS 1,124.60 13,091.08
50020265 TIRES, TUBES & BATTERIES 2,783.00 3,803.94
50030300 UTILITIES 56.68 124.52
50030301 COST OF POWER 1,188,036.17 5,496,633.96
50030302 TELEPHONE 182.15 2,187.44
50030304 POSTAGE 0.00 4.83
50030310 INSURANCE (C.G.L.) 0.00 32,048.10
50030314 DUES & SUBSCRIPTIONS 38.95 1,464.24
50030338 MISCELLANEOUS 0.00 250.61
50030345 LICENSE & FEES 0.00 4,130.00
50030366 CONTINGENCY EXPENSE 0.00 23,558.23
50030382 INFO TECHNOLOGY PLAN 6,062.50 24,250.00
50040470 TRENCHER PURCHASE 0.00 16,026.25
50050504 TRF OUT CO '16 PRIN 37,500.00 0.00
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
02 -ELECTRIC FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50050505 TRF OUT CO '16 INTEREST 1,338.50 5,354.00
50050506 2022 NOTES PRINCIPAL 30,000.00 0.00
50050507 2022 NOTES INTEREST 1,131.95 4,861.70
50050508 2022 TAX NOTES CLOSING COSTS 0.00 10,000.00
50099998 TRANSFER OUT - GENERAL FUND 747,059.50 2,988,238.00
*** TOTALS *** 2,361,719.05 2,361,719.05CR 19,212,589.53 19,212,589.53CR
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
03 -WATER/WASTEWATER FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 435,619.51 420,238.42
1102 PETTY CASH DRAWERS 0.00 110.00
1109 TWDB ESCROW 2017 BONDS 95,842.02 690,959.92
1111 TWDB PLANNING & DESIGN ACCOUNT 7.13 57,820.76
1116 TEXPOOL 33,886.51 2,471,207.92
1117 INVESTMENT FUND 0.00 25,982.35
1120 CDBG GRANTS RECEIVABLE 0.41 0.00
1121 CD INVESTMENT 5,463.66 1,259,608.52
1122 WATER RIGHTS - OWNED 0.00 199,540.60
1123 LEASE CLEARING 0.26 0.00
1132 WATER ACCTS RECEIVABLE 44,498.56 348,243.98
1133 SEWER UTILITY ACCTS RECEL 14,388.42 130,980.75
1134 ALLOW FOR DOUBTFUL ACCTS 208.41 76,964.52
1135 REFUNDS DUE 0.00 113.28
1141 LEASE ASSET 0.00 6,410.76
1142 UNBILLED RECEIVABLE 0.00 722,950.31
1144 ACCUMULATED AMORTIZATION 0.00 761.28
1148 DEFERRED PENSION OUT - CONTRIB 0.00 40,550.82
1148.10 DEFERRED TMRS OPEB OUTFLOWS 0.00 10,611.08
1160 DUE FROM POOLED CASH 0.00 94,961.00
1162 INVENTORY 65,976.12 117,652.56
1172 LAND & RIGHT-OF-WAYS 0.00 337,725.00
1182 INFRASTRUCTURE 0.00 19,457,102.36
1186 BUILDINGS 0.00 3,183,477.76
1187 AUTOS, TRUCKS, TRACTORS 0.00 377,727.34
1191 TOOLS & WORK EQUIPMENT 0.00 1,116,120.19
1196 ACCUMULATED DEPRECIATION 0.00 11,516,960.32
1197 CONSTRUCTION IN PROGRESS 0.00 1,374,722.87
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 11,709.07 136,692.56
1201.10 WELLNESS SURCHARGE 75.75 988.56
1205 C.O.'S INTEREST PAYABLE 1,545.87 22,475.72
1217 UNAPPLIED CREDIT 0.00 25.00
1224 2014 REFUNDING - LONG TERM 66,970.00 69,560.00
1225 2014 REFUNDING - CURRENT PORTI 2,590.00 66,970.00
1231 2013 BONDS - CURRENT PORTION 50,000.00 0.00
1232 2015 BONDS - LONG TERM 65,000.00 870,000.00
1233 2015 BONDS - CURRENT PORTION 0.00 65,000.00
1236 2016 BONDS - LONG-TERM PORTION 50,000.00 215,000.00
1237 2016 BONDS - CURRENT PORTION 0.00 50,000.00
1238 2017 BONDS - LONG TERM 255,000.00 3,570,000.00
1239 2017 BONDS - CURRENT 5,000.00 255,000.00
1242 CUSTOMER DEPOSITS 2,600.00 118,925.00
1255 ACCRUED PAYROLL 19,780.52 40,312.28
1256 ACCRUED VACATION PAY 0.00 10,125.31
1257 OPEB LIABILITY 0.18 0.00
1258 NET PENSION LIABILITY 0.00 53,146.45
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
03 -WATER/WASTEWATER FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
1258.10 TOTAL TMRS OPEB LIABILITY 0.00 58,535.01
1259 DEFERRED PENSION INFLO-EXPUENC 0.00 157,989.29
1259.1 DEFERRED OPEB INFLOWS 0.00 3,350.38
1260 DEFERRED REVENUE - TWDB 13 GRA 0.04 0.00
1271 LEASE LIABILITY 0.00 5,628.62
1272 ACCRUED INTEREST PAYABLE 0.00 6.54
1280 FUND BALANCE 0.00 6,313,039.07
1288 NET INVESTMENT IN CAP ASSETS 0.00 8,135,185.00
SANITATION
REVENUES
1302 RESIDENTIAL WATER 128,252.78 1,336,138.98
1304 COMMERCIAL WATER 155,103.93 1,574,962.21
1307 EAA AQUIFER MANAGEMENT FEES 24,488.45 231,779.00
1310 PENALTIES 2,208.31 26,768.50
1312 RECONNECT FEES 420.00 3,940.00
1313 WATER METERS 2,480.00 29,178.10
1319 CREDIT CARD FEES 54,141.14 54,141.14
1320 MISCELLANEOUS 834.19 16,745.59
1352 WASTEWATER REVENUE 125,969.20 1,349,382.96
1356 WASTEWATER PENALTY 1,271.51 15,470.62
1358 SEWER TAP FEES 1,700.00 12,216.00
1365 INSURANCE PROCEEDS 9,160.00 9,160.00
1373 INTEREST INCOME 135,199.32 214,670.13
1728 22 CDBG GRANT REVENUE 8,500.00 17,500.00
1750 ARPA - AMER RESCUE PLAN 87,526.94 825,311.52
1800 TRANSFER IN - FUND BALANCE 0.00 863,226.75
EXPENSES
50110100 SALARY 32,192.70 355,855.87
50110111 OVERTIME/CALL OUT 4,093.53 48,335.66
50110116 LONGEVITY 0.00 612.00
50110117 CERTIFICATE PAY 62.50 737.50
50110125 SOCIAL SECURITY 2,711.86 29,951.27
50110127 RETIREMENT PLAN 4,713.19 51,633.60
50110128 HEALTH & DENTAL INS 4,203.75 44,585.45
50110135 WORKERS' COMPENSATION 0.00 7,368.58
50110150 CELL PHONE ALLOWANCE 187.50 1,837.50
50120200 OFFICE SUPPLIES 0.00 1,613.76
50120201 BREAKROOM SUPPLIES 0.00 757.37
50120202 FUEL & OIL 1,978.93 21,130.15
50120208 SMALL TOOLS & SUPPLIES 0.00 11,385.94
50120209 MEETINGS & SEMINARS 0.00 5,827.12
50120210 EQUIPMENT MAINTENANCE 0.00 7,054.28
50120211 SYSTEM MAINTENANCE 85,177.96 228,688.36
50120212 VEHICLE MAINTENANCE 432.84 4,234.22
50120215 SAFETY EQUIPMENT 0.00 6,713.96
50120229 UNIFORMS 812.59 8,208.00
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
03 -WATER/WASTEWATER FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50120232 OFFICE FURNITURE 679.88 875.23
50120241 CHEMICALS 2,114.76 11,840.04
50120265 TIRES, TUBES & BATTERIES 292.00 6,787.99
50130300 UTILITIES 1,988.32 11,838.81
50130302 TELEPHONE 123.16 2,164.71
50130304 POSTAGE 0.00 1,462.98
50130310 INSURANCE (C.G.L.) 0.00 34,077.08
50130313 EAA FEES 18,521.44 245,672.19
50130314 DUES & SUBSCRIPTIONS 38.95 1,561.21
50130320 PUBLIC RELATIONS 0.00 978.30
50130322 ENGINEER FEES 0.00 485.90
50130338 MISCELLANEOUS 62.41 372.40
50130340 INSPECTION FEES 0.00 2,873.46
50130345 LICENSE & FEES 395.00 853.50
50130361 WATER TESTING 1,088.31 9,264.68
50130362 JANITORIAL SUPPLIES 130.71 283.83
50130366 CONTINGENCY EXPENSE 0.00 23,695.22
50130367 TCEQ FEES 0.00 7,842.92
50130375 CONTRACT/CLERICAL 0.00 200.00
50130382 INFO TECHNOLOGY PLAN 5,336.25 21,345.00
50130398 RAILROAD LAND LEASES 0.00 3,689.18
50140405 WATER METER REPLACEMENT 57,731.85 825,311.52
50140420 DIESEL GENERATOR 0.00 13,432.50
50140423 GOLF COURSE GENERATOR 0.00 62,981.00
50140426 MULE REPLACEMENT 10,813.65 10,813.65
50150508 2013 DWSRF PRINCIPAL 37,500.00 0.00
50150509 2013 DWSRF INTEREST 116.25 465.00
50150510 2014 GO REFD BOND PRINCIPAL 48,285.00 0.00
50150511 2014 GO REFD BOND INTEREST 1,296.00 5,184.00
50150512 2015 SERIES CO PRINCIPAL 48,750.00 0.00
50150513 2015 SERIES CO INTEREST 7,338.75 29,355.00
50150514 2016 DWSRF LOAN PRINCIPAL 37,500.00 0.00
50150515 2016 DWSRF LOAN INTEREST 1,338.50 5,354.00
50150516 2017 SERIES CO PRINCIPAL 187,500.00 0.00
50150517 2017 SERIES CO INTEREST 23,946.88 100,425.13
50150519 2022 NOTES INTEREST 10,277.25 0.00
50199998 TRANSFER OUT - GENERAL FUND 389,091.13 1,556,364.52
50210100 SALARY 19,055.32 234,734.19
50210111 OVERTIME/CALL OUT 2,303.18 24,436.94
50210116 LONGEVITY 0.00 792.00
50210117 CERTIFICATE PAY 62.50 612.50
50210125 SOCIAL SECURITY 1,582.75 19,039.14
50210127 RETIREMENT PLAN 2,787.50 33,448.38
50210128 HEALTH & DENTAL INS 2,126.88 25,468.53
50210135 WORKERS' COMPENSATION 0.00 5,229.68
50210150 CELL PHONE ALLOWANCE 187.50 1,637.50
50220200 OFFICE SUPPLIES 3.72 940.08
50220201 BREAKROOM SUPPLIES 0.00 638.71
50220202 FUEL & OIL 781.12 9,249.81
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 4
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
03 -WATER/WASTEWATER FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50220208 SMALL TOOLS & SUPPLIES 124.20 4,224.84
50220209 MEETINGS & SEMINARS 0.00 4,406.65
50220210 EQUIPMENT MAINTENANCE 1,154.88 13,662.90
50220211 PLANT MAINTENANCE 8,534.40 65,408.65
50220212 VEHICLE MAINTENANCE 0.00 10,522.46
50220214 COLLECTION MAINTENANCE 4,695.85 52,003.49
50220215 SAFETY EQUIPMENT 34.26 4,752.93
50220229 UNIFORMS 320.04 4,658.09
50220241 CHEMICALS 1,832.00 46,684.18
50220250 LAB SUPPLIES 358.13 20,660.80
50220265 TIRES, TUBES & BATTERIES 592.48 790.48
50230300 UTILITIES 494.48 7,968.21
50230302 TELEPHONE 92.74 1,216.53
50230304 POSTAGE 10.45 28.45
50230310 INSURANCE (C.G.L.) 0.00 21,771.46
50230314 DUES & SUBSCRIPTIONS 0.00 2,010.97
50230322 ENGINEER FEES 820.00 31,332.40
50230323 SLUDGE REMOVAL 3,356.25 18,920.51
50230338 MISCELLANEOUS 65.30 725.77
50230345 LICENSE & FEES 40.00 193.75
50230360 EQUIPMENT RENT 0.00 14,592.44
50230361 SEWER TESTING 2,825.00 27,864.95
50230362 JANITORIAL SUPPLIES 156.94 1,594.98
50230367 TCEQ PERMIT 1,590.98 21,755.48
50240436 SSO SEWER IMPROVEMENTS 0.00 96,768.33
50240446 SHORING AND STEEL PLATES 0.00 591.00
50240448 MULE 0.00 11,522.08
50240449 WASTEWATER PLANT STUDY 0.00 5,804.00
50240450 STORAGE BLD & ICE MAKER 0.00 12,383.46
50299998 TRANSFER OUT - GENERAL FUND 219,998.62 879,994.48
50310100 SALARY 12,048.16 146,998.26
50310111 OVERTIME 126.61 1,825.87
50310116 LONGEVITY 0.00 972.00
50310125 SOCIAL SECURITY 931.64 11,331.56
50310127 RETIREMENT PLAN 1,578.62 19,361.67
50310128 HEALTH & DENTAL INS 1,867.96 20,527.55
50310135 WORKERS COMPENSATION 0.00 312.54
50310150 CELL PHONE ALLOWANCE 62.50 637.50
50320200 OFFICE SUPPLIES 844.30 11,674.78
50320209 MEETINGS AND SEMINARS 0.00 4,376.83
50330301 BANK MERCHANT FEES 0.00 21,277.75
50330303 OFFICE EQUIPMENT LEASE PAYMENT 129.20 1,550.40
50330304 POSTAGE 1,536.53 25,181.96
50330310 INSURANCE (C.G.L.) 0.00 1,893.13
50330338 MISCELLANEOUS 0.00 743.83
50942420 CDBG WW IMPRVMNTS ADMIN 0.00 17,500.00
50942421 CDBG WW IMPRVMNTS ENGINEER 13,750.00 19,250.00
50983481 SPATZ TWDB WATER LINE 0.00 66,779.39
*** TOTALS *** 1,650,552.50 1,650,552.50CR 38,392,834.85 38,392,834.85CR
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
04 -AIRPORT FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 1,211.72 53,443.87
1123 LEASE CLEARING 0.05 0.00
1132 ACCOUNTS RECEIVABLE 13,382.66 111,120.04
1134 ALLOW FOR DOUBTFUL ACCTS 0.00 24,529.82
1140 LEASE RECEIVABLE 0.00 4,137,273.77
1141 LEASE ASSET 0.00 63,621.88
1142 ACCRUED INTEREST RECEIVABLE 0.00 6,905.48
1144 ACCUMULATED AMORTIZATION 0.00 13,767.83
1148 DEFERRED PENSION OUT - CONTRIB 0.00 15,788.73
1148.10 DEFERRED TMRS OPEB OUTFLOWS 0.00 4,131.73
1160 DUE FROM POOLED CASH 0.00 36,975.00
1162 INVENTORY 27,139.28 21,134.14
1172 LAND & RIGHT-OF-WAYS 0.00 1,809,619.67
1174 BUILDINGS 0.00 15,464,024.27
1176 AUTOS, TRUCKS, TRACTORS 0.00 73,140.00
1183 EQUIPMENT 0.00 270,655.32
1185 INFRASTRUCTURE 0.00 5,450,541.15
1194 CONSTRUCTION IN PROGRESS 598,840.00 598,840.00
1198 ACCUMULATED DEPRECIATION 0.00 8,606,482.54
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 15,411.74 3,811.53
1201.10 WELLNESS SURCHARGE 25.25 329.25
1211 DUE TO/FROM GENERAL 0.00 69,039.00
1217 UNAPPLIED CREDIT 163.99 5,720.02
1224 DUE TO/FROM ECONOMIC DEVELOP 0.00 598,840.00
1228 2016 BONDS - LONG-TERM PORTION 15,000.00 65,000.00
1229 2016 BONDS - CURRENT PORTION 0.00 15,000.00
1230 ACCRUED INTEREST PAYABLE 38.83 249.75
1255 ACCRUED PAYROLL 6,566.87 13,497.04
1256 ACCRUED VACATION PAY 0.00 3,830.77
1257 ACCRUED LIABILITY 0.30 0.00
1258 NET PENSION LIABILITY 0.00 53,146.22
1258.10 TOTAL TMRS OPEB LIABILITY 0.00 22,791.51
1259 DEFERRED PENSION INFLO-EXPERNC 0.00 61,516.57
1259.1 DEFERRED OPEB INFLOWS 0.00 1,303.75
1265 DEFERRED REVENUE 0.00 107,000.00
1270 DEFERRED INFLOW OF RESOURCES 0.00 4,106,668.67
1271 LEASE LIABILITY 0.00 49,922.88
1272 ACCRUED INTEREST PAYABLE 0.00 23.15
1280 FUND BALANCE 0.00 1,396,361.66
1288 NET INVESTMENT IN CAP ASSETS 0.00 15,788,967.00
SANITATION
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 2
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
04 -AIRPORT FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
REVENUES
1302 AVGAS 100LL AVIATION FUEL 11,642.86 136,041.30
1304 JET A AVIATION FUEL 29,398.13 253,696.29
1315 OPEN T HANGARS 175.00 1,265.00
1317 ENCLOSED HANGAR RENT 7,926.00 95,212.00
1320 MISC SVC PARKING, GPU, CALLOUT 90.00 3,160.00
1368 MISCELLANEOUS 54.75 814.75
1373 INTEREST INCOME 0.00 284.59
1377 HANGAR MR-2 186.75 2,241.00
1381 HANGAR ER-2 6,912.19 82,946.28
1382 HANGAR MR-3&4 7,650.00 91,800.00
1383 HANGAR ER-3 3,015.00 36,180.00
1384 HANGAR MR-7 1,759.00 18,473.00
1385 HANGAR MR-8 350.00 4,615.00
1386 HANGAR MR-9 1,637.53 20,459.29
1388 HANGAR MR-1 451.91 5,422.92
1389 HANGAR MR-5 174.84 2,106.08
1390 VT STORAGE CONTAINER 2,160.00 25,920.00
1395 AIRSTRIP ATTACK EVENT REVENUE 0.00 12,000.00
1403 STREET RENT 216.67 2,600.04
1406 ANIMAL SHELTER RENT 216.67 2,600.04
1408 PARKS RENT 216.67 2,600.04
1409 SERVICE DEPT. RENT 216.67 2,600.04
1410 RECREATION CENTER LAND/RENT 175.00 2,100.00
1411 DEMONTEL BUILDING RENT 600.00 7,200.00
1412 BUILDING RENT 250.00 930.00
1413 GOLF COURSE RENT 1,166.67 14,000.04
1414 FARM LAND LEASE 0.00 64,868.22
1420 WATER FUND - LEASE OF WATER 0.00 69,650.32
1463 HONDO ART LEAGUE 25.00 300.00
1487 REPUBLIC SERVICES 0.00 900.00
1674 TXDOT RAMP GRANT 45,901.51 45,901.51
1678 TRANSFER IN - ARPA GRANT 0.00 32,000.00
1679 CRRSAA GRANT 0.00 13,000.00
EXPENSES
50110100 SALARY 22,439.29 251,802.00
50110111 OVERTIME 1,377.49 13,732.60
50110116 LONGEVITY 0.00 720.00
50110125 SOCIAL SECURITY 1,789.82 19,767.84
50110127 RETIREMENT PLAN 3,161.06 34,677.66
50110128 HEALTH & DENTAL INS 3,503.13 34,154.38
50110135 WORKERS COMPENSATION 0.00 4,375.48
50110149 AUTO ALLOWANCE 500.00 4,900.00
50110150 CELL PHONE ALLOWANCE 187.50 1,837.50
50120200 OFFICE SUPPLIES 147.59 1,543.62
50120201 BREAKROOM SUPPLIES 0.00 596.46
50120202 FUEL & OIL 929.70 7,270.14
1-02-2024 06:56 AM C I T Y O F H O N D O PAGE: 3
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
04 -AIRPORT FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
EXPENSES (CONT)
50120208 SMALL TOOLS & SUPPLIES 25.57 2,525.56
50120209 MEETINGS & SEMINARS 0.00 1,021.45
50120210 EQUIPMENT MAINTENANCE 0.00 4,120.63
50120214 TERMINAL BUILDING MAINT 0.00 757.87
50120215 SAFETY EQUIPMENT 17.56 706.57
50120229 UNIFORMS 111.25 1,513.88
50120246 100LL AVIATION GASOLINE 0.00 99,119.36
50120247 JET A AVIATION FUEL 53,828.42 183,439.10
50120248 JET TRUCK LEASE 1,100.00 13,200.00
50120265 TIRES, TUBES & BATTERIES 0.00 1,940.48
50130300 UTILITIES 1,548.40 9,854.84
50130302 TELEPHONE 69.90 817.13
50130303 OFFICE EQUIPMENT LEASE PAYMENT 129.20 1,578.20
50130304 POSTAGE 29.46 414.85
50130307 CREDIT CARD FEES 1,039.95 8,904.63
50130310 INSURANCE (C.G.L.) 0.00 54,303.73
50130312 MAINTENANCE AGREEMENTS 92.38 2,100.94
50130314 DUES & SUBSCRIPTIONS 61.00 2,274.00
50130328 APPRAISAL FEES 5,080.60 6,880.60
50130330 LEGAL FEES 1,170.00 39,272.84
50130338 MISCELLANEOUS 0.00 210.92
50130362 JANITORIAL SUPPLIES 142.91 2,622.36
50130366 CONTINGENCY EXPENSE 0.00 2,385.59
50130370 COMMUNITY OUTREACH & MKTG 0.00 1,991.84
50130399 CONSULTING/ENGINEERING FEES 0.00 18,008.06
50150504 2016 SERIES CO - PRINCIPAL 11,250.00 0.00
50150505 2016 SERIES CO - INTEREST 364.92 1,576.17
50199999 TRANSFER OUT 18,085.25 72,341.00
50840700 13 RAMP GRANT 7,610.10 88,107.94
50840703 ARPA GRANT 0.00 32,000.00
50840704 CRRSAA GRANT 0.00 13,000.00
50840705 NPE GRANT 598,840.00 0.00
*** TOTALS *** 767,490.98 767,490.98CR 30,610,634.99 30,610,634.99CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
05 -SANITATION
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 9,701.47 154,137.97
1118 INVESTMENT FUND 0.00 9,454.01
1121 CD INVESTMENT 1,271.69 303,758.60
1123 SANITATION ACCOUNTS RECEIVABL 3,269.36 150,470.04
1133 SALES TAX RECEIVABLE 157.12 9,555.34
1134 ALLOWANCE FOR DOUBTFUL ACCOUNT 61.18 29,335.92
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 119,444.08 119,444.08
1202 ACCOUNTS PAYABLE 0.00 15,476.00
1232 SALES TAX PAYABLE 11.22 8,378.16
1280 FUND BALANCE 0.00 454,741.80
SANITATION
REVENUES
1302 RESIDENTIAL SANITATION 59,760.15 708,339.15
1304 COMMERCIAL SANITATION 74,749.36 875,793.42
1306 PENALTIES 1,210.82 14,470.83
1320 MISCELLANEOUS 41.94 490.33
1373 INTEREST INCOME 1,271.69 11,208.03
EXPENSES
51230351 RESIDENTIAL SOLID WASTE COLL 101,042.06 607,484.76
51230352 COMMERCIAL SOLID WASTE COLL 137,027.63 825,467.39
51230355 TIRE,TV AND SIMILAR PICKUPS 756.00 2,994.00
51299999 TRANSFER OUT - GENERAL FUND 22,705.61 174,355.61
*** TOTALS *** 266,240.69 266,240.69CR 2,237,677.72 2,237,677.72CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
06 -BOND & SINKING FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 196,003.11 211,860.03
1130 DELINQUENT TAXES RECE 0.00 35,416.94
1131 ALLOWANCE FOR DOUBTFUL AC 0.00 9,560.94
LIABILITIES AND FUND BALANCE
1260 DEFERRED REVENUE 0.00 24,124.00
1280 FUND BALANCE 0.00 768,481.52
SANITATION
REVENUES
1302 PROPERTY TAX REVENUE 4,674.75 646,176.51
1318 TRF IN FROM EDC 32,743.00 130,972.00
1322 TRF IN FROM ELECTRIC FUND 75,245.25 0.00
1323 TRF IN FROM WATER FUND 476,559.00 0.00
1324 TRF IN FROM AIRPORT FUND 12,461.25 0.00
1373 INTEREST INCOME 0.00 1,507.60
1401 PAYMENT TO ESCROW 0.00 570,140.00
EXPENSES
50030338 MISCELLANEOUS 0.00 2,400.00
50050402 2013 DWSRF PRINCIPAL 50,000.00 0.00
50050403 2013 DWSRF INTEREST 465.00 0.00
50050537 2014 REFUNDING PRINCIPAL 64,380.00 109,620.00
50050538 2014 REFUNDING INTEREST 5,184.00 8,825.00
50050539 2016 CO PRINCIPAL 115,000.00 110,000.00
50050540 2016 CO INTEREST 12,323.00 12,354.18
50050541 CO SERIES 2015 PRINCIPAL 65,000.00 75,000.00
50050542 CO SERIES 2015 INTEREST 29,355.00 33,738.50
50050543 SERIES 2017 PRINCIPAL 250,000.00 0.00
50050544 SERIES 2017 INTEREST 101,971.00 0.50
50050545 SERIES 2021 PRINCIPAL 0.00 65,000.00
50050546 SERIES 2021 INTEREST 0.00 109,125.00
50050547 2021 EDC SALES TAX REFND PRINC 0.00 65,000.00
50050548 2021 EDC SALES TAX REFND INTR 0.00 10,350.00
50050549 2022 TAX NOTES PRINCIPAL 0.00 90,000.00
50050550 2022 TAX NOTES INTEREST 0.00 14,682.39
50050551 2022A TAX NOTES PRINCIPAL 25,000.00 25,000.00
50050552 2022A TAX NOTES INTEREST 4,172.86 32,311.03
*** TOTALS *** 760,268.61 760,268.61CR 1,580,823.07 1,580,823.07CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
09 -COURT TECH/SECURITY
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 0.00 26,182.79
LIABILITIES AND FUND BALANCE
1280 FUND BALANCE 0.00 11,120.85
1281 SW FAMILY LIFE CT FUND BALANCE 0.00 15,793.57
1285 COURT TECHNOLOGY FUND BALANCE 0.00 7,066.66
1286 COURT SECURITY FUND BALANCE 0.00 17,632.30
SANITATION
REVENUES
1319 COURT SECURITY FEE 0.00 126.00
1320 COURT TECHNOLOGY FEES 0.00 176.00
1373 INTEREST INCOME 0.00 165.67
EXPENSES
50030320 COURT TECHNOLOGY 0.00 3,656.56
*** TOTALS *** 0.00 0.00 40,960.20 40,960.20CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
11 -PERPETUAL CARE FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 5,000.00 28,490.71
1111 PERPETUAL CARE MAINTENANCE FUN 705.16 42,535.18
1118 INVESTMENT FUND - TXN - 1% 0.00 6,514.53
1121 CD INVESTMENT 2,229.45 502,229.45
LIABILITIES AND FUND BALANCE
1212 DUE TO/FROM POOLED CASH 0.00 12,079.00
1278 NON-SPENDABLE FUND BALANCE 0.00 564,290.00
1280 FUND BALANCE 0.00 2,286.29
SANITATION
REVENUES
1305 REVENUE 700.00 12,200.00
1373 INTEREST INCOME 2,234.61 9,453.33
EXPENSES
50023036 MOWING FEES TO GENERAL FUND 5,000.00 20,000.00
50030301 BANK FEES 0.00 82.75
50030311 CEMETERY CLEANUP 0.00 456.00
*** TOTALS *** 7,934.61 7,934.61CR 600,308.62 600,308.62CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
12 -FORFEITURE/SEIZURE FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 0.00 0.84
1111 SEIZURE FUND 3.53 28,602.03
1112 FORFEITURE FUND 0.39 9,047.20
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 0.00 1,995.00
1221 SEIZED FUNDS 0.00 33,295.17
1280 FUND BALANCE 0.00 5,727.44
SANITATION
REVENUES
1350 SALE OF SEIZED PROPERTY 0.00 68.22
1373 INTEREST INCOME 3.92 29.07
EXPENSES
50030301 BANK FEES 0.00 16.67
50030338 MISCELLANEOUS 0.00 453.16
50030360 INVESTIGATION EXPENSE 0.00 2,995.00
*** TOTALS *** 3.92 3.92CR 41,114.90 41,114.90CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
14 -GENERAL CAPITAL PROJECTS
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 156,032.00 230,383.97
1112 CD INVESTMENT 8,007.03 1,867,125.71
1116 INVESTMENT FUND 250,000.00 24,031.54
1119 TEXPOOL 26,780.25 1,952,976.76
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 63,667.25 62,210.05
1280 FUND BALANCE 119,614.36 3,936,922.79
SANITATION
REVENUES
1301 TRANSFER IN 119,614.36 119,614.36
1373 INTEREST EARNED 34,787.28 137,595.19
EXPENSES
52140409 STREET IMPROVEMENTS 30,300.75 181,824.41
*** TOTALS *** 404,401.64 404,401.64CR 4,256,342.39 4,256,342.39CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
15 -AMERICAN RESCUE PLAN ACT
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 362,473.06 14,561.46
1110 CD INVESTMENT 3,815.06 911,275.79
1111 INVESTMENT FUND 450,000.00 9,732.72
LIABILITIES AND FUND BALANCE
1250 UNEARNED REVENUE - ARPA 0.00 1,712,840.00
1280 FUND BALANCE 0.00 4,717.34
SANITATION
REVENUES
1373 INTEREST INCOME 3,815.06 43,324.15
EXPENSES
50099993 TRANSFER OUT - WATER FUND 87,526.94 825,311.52
*** TOTALS *** 453,815.06 453,815.06CR 1,760,881.49 1,760,881.49CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
16 -LIBRARY FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
LIABILITIES AND FUND BALANCE
SANITATION
REVENUES
EXPENSES
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
17 -UNCLAIMED MONEY FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 0.00 18,326.43
LIABILITIES AND FUND BALANCE
1200 DUE TO OTHERS 0.00 16,306.58
1280 FUND BALANCE 0.00 2,019.85
SANITATION
REVENUES
EXPENSES
*** TOTALS *** 0.00 0.00 18,326.43 18,326.43CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
18 -ECONOMIC DEV FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 426,669.69 11,741.34
1110 ECONOMIC DEVELOPMENT FUND 157,791.84 370,894.16
1120 INVESTMENT FUND 250,000.00 45,778.99
1121 CD INVESTMENT 9,325.71 2,227,563.07
1146 SALES TAX RECEIVABLE 6,673.71 116,498.07
1154 DUE FROM AIRPORT 0.00 598,840.00
LIABILITIES AND FUND BALANCE
1200 ACCOUNTS PAYABLE 18,345.87 5,655.06
1200.01 AP PENDING 1,022.98 335.54
1201.11 SCHOLARSHIPS PAYABLE 0.00 10,000.00
1204 ACCRUED EXPENSES 4,551.00 4,551.00
1255 ACCRUED PAYROLL 2,935.19 2,935.19
1280 FUND BALANCE 0.00 2,914,575.37
SANITATION
REVENUES
1301 SALES TAX REVENUE 72,165.69 708,000.58
1373 INTEREST INCOME 9,363.72 93,227.22
EXPENSES
50010100 SALARY 11,538.48 20,769.26
50010125 SOCIAL SECURITY 878.39 1,586.46
50010127 RETIREMENT 1,496.53 2,690.53
50010128 HEALTH & DENTAL INS 700.63 700.63
50010150 CELL PHONE ALLOWANCE 62.50 87.50
50020200 OFFICE SUPPLIES 6,455.88 9,967.74
50030209 MEETINGS & SEMINARS 919.04 4,018.45
50030302 TELEPHONE 14.00 169.49
50030311 CONSULTING SERVICES 25.57 25.57
50030314 DUES & SUBSCRIPTIONS 5.05 9,143.85
50030317 CHAMBER CONTRACT 1,666.67 20,000.04
50030319 MARKETING & ADVERTISING 27.83 28,345.23
50030322 RECREATION PROJECTS 815.61 102,948.22
50030366 CONTINGENCY EXPENSE 4,551.00 17,522.04
50030382 TRANSFER OUT - CITY SHARED SRV 7,500.00 30,000.00
50030383 TRANSFER OUT - STRTC 3,125.00 12,500.00
50050504 2016 SERIES CO - PRINCIPAL 12,500.00 50,000.00
50050505 2016 SERIES CO - INTEREST 1,405.50 5,622.00
50050506 2021 SERIES - PRINCIPAL 16,250.00 65,000.00
50050507 2021 SERIES INTEREST 2,587.50 10,350.00
*** TOTALS *** 515,685.29 515,685.29CR 3,751,021.30 3,751,021.30CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
20 -SOUTH TEXAS REGIONAL TRAI
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 3,821.47 4,432.10
1110 STRTC GENERAL OP FND 1,259.63 262,277.15
1150 ACCOUNTS RECEIVABLE 0.00 27,441.05
1199 SUSPENSE 0.00 24,342.14
LIABILITIES AND FUND BALANCE
1200 ACCOUNTS PAYABLE 2,582.58 3,463.26
1200.01 AP PENDING 1,060.22 1,555.23
1201.05 INSURANCE PAYABLE 5.05 64.84
1217 UNAPPLIED CREDIT 0.00 11,842.06
1242 CUSTOMER DEPOSIT 50.00 600.00
1255 ACCRUED PAYROLL 1,316.17 2,808.43
1280 FUND BALANCE 0.00 265,465.66
SANITATION
REVENUES
1301 SWTJC RENT 4,117.07 49,404.84
1302 ALAMO WRKFRCE OFFICE LEASE 1,978.90 23,746.80
1305 MONTHLY UTILITY 701.88 8,422.56
1310 ADMIN SVS & SUPPORT 1,690.00 20,280.00
1330 MISCELLANEOUS RENTALS 1,345.00 29,690.00
1373 INTEREST INCOME 0.00 105.12
1390 TRANSFER IN - EDC 3,125.00 12,500.00
EXPENSES
50210100 SALARY 4,886.00 51,729.30
50210111 OVERTIME 0.00 487.38
50210116 LONGEVITY 0.00 36.00
50210125 SOCIAL SECURITY 366.50 3,931.86
50210127 RETIREMENT 630.30 6,776.00
50210128 HEALTH & DENTAL INS 700.63 6,005.00
50210135 WORKERS COMP 0.00 97.60
50220200 OFFICE SUPPLIES 39.32 1,958.61
50220201 BREAKROOM SUPPLIES 493.99 561.24
50220209 MEETINGS AND SEMINARS 304.23 1,071.58
50220229 UNIFORMS 175.00 292.99
50230300 UTILITIES 1,622.16 9,308.25
50230302 TELEPHONE 14.00 169.49
50230310 INSURANCE 0.00 5,467.77
50230312 MAINTENANCE AGREEMENTS 0.00 2,775.00
50230316 EDUCATION PROJECTS 607.70 2,279.04
50230319 MARKETING/ECONOMIC DEVELOP 1,595.64 5,656.94
50230338 MISCELLANEOUS 122.86 161.76
50230350 BUILDING MAINTENANCE 294.16 5,934.74
50230362 JANITORIAL SUPPLIES 928.18 6,415.89
*** TOTALS *** 17,916.82 17,916.82CR 429,778.84 429,778.84CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
21 -HOTEL/MOTEL TAX FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 5,442.90 158,091.95
1132 HOT RECEIVABLE 1,480.59 29,843.12
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 4,190.08 0.00
1280 FUND BALANCE 0.00 194,212.54
SANITATION
REVENUES
1315 HOTEL/MOTEL TAX REVENUES 1,477.77 110,037.74
1373 INTEREST INCOME 0.00 999.87
EXPENSES
50230301 HONDO CHAMBER OF COMMERCE 0.00 65,000.00
50230303 MEDINA COUNTY MUSEUM 0.00 7,500.00
50230305 RODEO ASSOCIATION 0.00 4,190.08
50230315 MEDINA COUNTY LIVESTOCK ASSOC 1,250.00 5,000.00
50290900 TRANSFER OUT - FAIR 0.00 35,625.00
*** TOTALS *** 6,920.67 6,920.67CR 305,250.15 305,250.15CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
22 -WATER RESOURCE
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 2,610.00 267,052.64
LIABILITIES AND FUND BALANCE
1280 FUND BALANCE 0.00 262,312.55
SANITATION
REVENUES
1306 WATER RESOURCES REVENUE 2,610.00 31,357.21
1373 INTEREST INCOME 0.00 1,507.88
EXPENSES
50099999 TRANSFER OUT - FUND BALANCE 0.00 28,125.00
*** TOTALS *** 2,610.00 2,610.00CR 295,177.64 295,177.64CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
23 -FAIR HALL & LIVESTOCK
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 7,344.51 40,676.70
LIABILITIES AND FUND BALANCE
1200.01 AP PENDING 12,250.71 1,091.09
1255 ACCRUED PAYROLL 0.00 1,279.78
1280 FUND BALANCE 0.00 22,739.47
SANITATION
REVENUES
1300 FAIR BUILDING RENTAL 5,840.00 29,606.67
1301 FAIR BUILDING DEPOSITS 2,400.00 4,967.40
1373 INTEREST INCOME 0.00 120.63
1390 TRANSFER IN - HOT FUNDS 0.00 35,625.00
EXPENSES
50210100 SALARY 0.00 7,336.09
50210111 OVERTIME 0.00 549.00
50210116 LONGEVITY 0.00 72.00
50210125 SOCIAL SECURITY 0.00 608.72
50210127 RETIREMENT PLAN 0.00 1,049.53
50210128 HEALTH & DENTAL INS 0.00 906.22
50210135 WORKERS' COMPENSATION 0.00 40.30
50220200 FAIR HALL BUILDING MAINTENANCE 306.16 24,887.12
50220209 MEETINGS & SEMINARS 60.29 472.43
50230300 UTILITIES 2,148.02 12,674.66
50230362 JANITORIAL SUPPLIES 939.91 4,653.27
50230363 JANITORIAL SERVICES 0.00 1,504.00
*** TOTALS *** 15,644.80 15,644.80CR 95,430.04 95,430.04CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
24 -BLUE SANTA FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1100.01 CLAIM ON CASH 1,900.00 9,273.53
LIABILITIES AND FUND BALANCE
1280 FUND BALANCE 0.00 6,992.63
SANITATION
REVENUES
1349 BLUE SANTA DONATIONS 1,900.00 3,322.27
1373 INTEREST INCOME 0.00 41.60
EXPENSES
50020299 BLUE SANTA PURCHASES 0.00 1,082.97
*** TOTALS *** 1,900.00 1,900.00CR 10,356.50 10,356.50CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
80 -GENERAL FIXED ASSETS
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1101 LAND 0.00 628,147.50
1102 BUILDINGS & IMPROVEMENTS 0.00 10,494,833.71
1103 AUTOMOBILES 0.00 1,929,530.55
1104 EQUIPMENT 0.00 1,398,751.01
1105 INFRASTRUCTURE 0.00 17,428,501.26
1111 ACCUMULATED DEPRECIATION 0.00 18,851,097.23
LIABILITIES AND FUND BALANCE
1250 INVESTMENT IN CAPITAL ASSETS 0.00 13,028,666.80
SANITATION
REVENUES
EXPENSES
*** TOTALS *** 0.00 0.00 31,879,764.03 31,879,764.03CR
1-02-2024 06:57 AM C I T Y O F H O N D O PAGE: 1
TRIAL BALANCE
AS OF: SEPTEMBER 30TH, 2023
99 -POOLED CASH FUND
**** MONTH TO DATE **** ***** YEAR TO DATE *****
ACCOUNT NO# TITLE DEBITS CREDITS DEBITS CREDITS
ASSETS
1000 POOLED OPERATING ACCOUNT 254,782.43 2,382,982.17
1011 POOLED PAYROLL ACCOUNT 43,821.92 135,745.46
1101 DUE FROM GENERAL FUND 37,118.30 260,221.63
1102 DUE FROM ELECTRIC FUND 19,754.08 42,831.36
1103 DUE FROM WATER/SEWER FUND 11,709.09 136,692.58
1104 DUE FROM AIRPORT FUND 15,411.72 3,811.55
1105 DUE FROM SANITATION FUND 119,444.08 119,444.08
1112 DUE FROM FORFEITURE/SEIZURE 0.00 1,995.00
1114 DUE FROM GEN CAP PROJECTS 63,667.25 62,210.05
1118 DUE FROM ECONOMIC DEV FUND 1,022.98 335.54
1120 DUE FROM STRTC FUND 1,060.23 1,555.24
1121 DUE FROM HOT FUND 4,190.08 0.00
1123 DUE FROM FAIR HALL &LIVESTOCK 12,250.70 1,091.10
LIABILITIES AND FUND BALANCE
1200 ACCOUNTS PAYABLE CONTROL 21,201.71 630,188.13
1210 DUE TO OTHER FUNDS 210,960.51 2,518,727.63
SANITATION
REVENUES
EXPENSES
*** TOTALS *** 408,197.54 408,197.54CR 3,148,915.76 3,148,915.76CR