CITY OF LAWRENCE, KANSAS
General Fund
Statement of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
Year Ended December 31, 2005
(With Comparative Actual Amounts for 2004)
								2005
														Variance
								Original		Final				Positive		2004
								Budget		Budget		Actual		(Negative)		Actual
Revenues:
	Taxes						$	28,015,998		28,015,998		29,037,413		1,021,415		27,891,875
	Licenses and permits							770,000		770,000		1,082,191		312,191		1,121,828
	Charges for services							3,544,294		3,544,294		3,856,099		311,805		3,362,272
	Fines, forfeitures and penalties							2,020,800		2,020,800		2,637,520		616,720		2,321,690
	Interest							400,000		400,000		1,087,618		687,618		369,078
	Intergovernmental							8,642,000		8,642,000		9,263,344		621,344		9,041,008
	Miscellaneous							136,000		136,000		196,233		60,233		299,858
					Total revenues			43,529,092		43,529,092		47,160,418		3,631,326		44,407,609
Expenditures:
	General government							11,261,965		11,259,394		10,839,619		419,775		9,876,890
	Public safety							22,535,284		22,540,284		22,412,559		127,725		19,553,470
	Public works							4,744,517		4,726,680		4,493,988		232,692		3,894,423
	Health							930,901		930,901		847,499		83,402		816,644
	Social services							313,024		313,024		247,031		65,993		282,364
	Culture and recreation							2,855,366		2,811,687		2,846,401		(34,714)		2,551,861
	Airport							102,064		102,064		72,300		29,764		78,435
	Capital outlay							859,960		769,047		653,314		115,733		60,699
	Debt service:
		Principal retirement and interest expense						19,276		19,276		19,276		—		19,276
					Total expenditures			43,622,357		43,472,357		42,431,987		1,040,370		37,134,062
					Excess (deficiency) of revenues over
						(under) expenditures		(93,265)		56,735		4,728,431		4,671,696		7,273,547
Other financing sources (uses):
	Transfers in							1,588,525		1,588,525		1,595,525		7,000		1,195,000
	Transfers out							(4,624,000)		(4,774,000)		(4,774,000)		—		(3,710,206)
					Total other financing sources (uses)			(3,035,475)		(3,185,475)		(3,178,475)		7,000		(2,515,206)
					Excess (deficiency) of revenues and
						other sources over (under)
						expenditures and other (uses)	$	(3,128,740)		(3,128,740)		1,549,956		4,678,696		4,758,341
Fund balance, beginning of year												13,828,338				9,178,957
Net change in reserve for encumbrances												(50,551)				(108,960)
Fund balance, end of year											$	15,327,743				13,828,338
The notes to the basic financial statements are an integral part of this statement