City of Lawrence
Summary of Fund Balances, GAAP Basis
		Fund Balance 12/31/97	Fund Balance 12/31/98	Fund Balance 12/31/99	Fund Balance 12/31/00	Fund Balance 12/31/01	Fund Balance 12/31/02	Fund Balance 12/31/03	Fund Balance 12/31/04	Fund Balance 12/31/05	Fund Balance 12/31/06
001	General Fund	7,614,692	8,217,177	9,296,123	11,036,798	11,162,145	9,647,391	9,178,957	13,828,338	15,327,743	11,934,048
201	Airport Improvement	140,909	155,426	154,591	138,063	60,220	16,348	27,794	61,461	90,717	114,723
202	Capital Improvement Reserve	2,063,916	2,340,186	2,267,072	2,828,081	3,388,140	3,504,235	3,259,656	3,205,699	3,328,033	3,307,817
205	Equipment Reserve	3,359,504	2,588,897	2,449,225	2,354,738	2,364,086	1,941,862	2,314,369	2,168,556	2,861,079	3,333,650
206	Guest Tax	-	-	55,436	37,026	37,026	52,685	133,095	220,366	224,127	288,219
207	Guest Tax Reserve	39,110	61,904	59,106	82,245	90,663	59,288	54,524	6,372	45,511	42,557
208	Liability Reserve	1,140,922	1,191,377	1,208,572	1,202,195	1,282,842	1,274,319	1,292,450	1,324,734	1,325,838	1,509,253
209	Library	84,206	114,642	91,284	52,871	38,840	42,659	47,305	123,470	155,974	157,834
210	Transportation	n/a	n/a	1,164	858,135	1,438,504	2,044,410	1,621,859	1,836,618	1,652,292	904,541
211	Recreation	275,449	379,448	326,631	265,502	239,603	306,061	497,937	610,061	527,475	425,506
212	Sales Tax Reserve	5,054,142	5,007,770	5,147,735	3,468,147	3,329,836	2,871,620	2,744,568	2,239,820	2,667,055	2,862,511
213	Special Alcohol	453,077	381,744	307,589	237,451	186,921	217,873	274,731	291,155	252,726	184,781
214	Special Gas Tax	770,457	883,379	1,046,346	1,121,835	902,521	765,234	394,559	517,077	565,287	532,359
216	Special Recreation	292,869	242,107	297,221	380,778	356,881	430,644	289,400	267,442	176,610	133,384
217	Law Enforcement Grant	66,314	-	50,310	5,724	105,683	30,559	16,202	13,155	12,845	12,845
219	Workers' Compensation Reserve	1,084,821	1,086,778	1,098,924	1,059,112	803,395	860,557	866,230	1,044,497	1,285,922	1,582,226
301	Bond & Interest	5,078,420	6,135,157	7,993,327	7,947,026	7,638,070	7,006,605	7,537,669	8,296,387	7,774,005	7,289,502
*400	Capital Projects	8,779,201	8,194,255	3,112,736	6,863,034	(9,556,787)	(6,799,596)	(390,330)	1,618,585	(10,419,107)	(6,221,334)
501	Water & Sewer Fund	8,289,030	10,286,817	12,332,754	15,021,207	15,511,032	16,022,112	22,267,805	23,257,801	20,930,154	21,146,660
502	Sanitation	1,629,244	1,647,406	2,410,295	2,646,882	2,972,845	3,302,615	3,268,691	3,844,138	3,762,580	3,276,396
503	Public Parking	202,657	199,014	136,764	188,805	228,361	264,858	356,978	416,092	456,934	606,593
504	Central Maintenance	337,280	440,449	303,892	455,998	717,688	616,853	772,426	846,195	904,076	984,907
505	Storm Water Utility	(50,106)	459,141	1,093,950	839,089	1,146,516	1,021,444	1,489,495	2,370,732	2,324,462	1,950,782
506	Golf Course	-	132,787	103,367	287,565	149,279	86,959	128,047	(29,322)	(37,904)	(10,180)
521	Stores	44,526	44,050	42,302	44,451	38,854	42,625	42,554	41,013	37,583	36,563
522	Health Insurance	1,766,513	1,580,777	1,498,361	1,438,479	1,087,757	915,581	1,992,534	2,921,722	4,587,424	6,214,429
601	City Parks Memorial Fund	12,393	14,287	16,077	20,031	23,432	22,308	33,970	39,577	49,008	237,533
602	Constant Park Trust Fund	1,722	1,814	1,888	1,970	1,996	1,996	1,996	2,031	-	-
605	Cemetery Perpetual Care	46,441	48,977	51,393	41,711	44,240	45,503	46,259	46,811	36,670	32,405
606	Cemetery Mausoleum	3,352	3,534	3,695	3,874	3,953	4,028	4,028	4,073	4,190	4,203
607	Housing Trust Fund	n/a	n/a	n/a	523,734	547,339	574,834	540,384	557,174	485,414	120,095
610	Summer Youth Fund	8,177	8,610	8,978	5,482	5,578	-	-	-	-	-
611	Outside Agency	57,884	57,884	60,317	46,581	85,801	95,524	174,668	209,242	29,582	254,553
612	Wee Folks Scholarship	16,007	25,004	34,509	36,724	34,774	29,482	33,109	51,574	68,379	91,443
621	Fair Housing Grant	65,022	84,426	111,044	149,458	148,716	58,718	71,675	95,560	44,524	160,507
631	Community Development	214,775	233,189	184,985	184,681	312,994	139,330	73,451	293,639	163,725	142,565
632	Rehabilitation Escrow	597	597	597	597	597	597	597	-	-	-
633	Home Program	-	-	(844)	2,272	2,272	(69)	(69)	249	(32,779)	(810)
641	Transportation Planning	(661)	(1,465)	(61,214)	(10,524)	(24,257)	(20,095)	(24,424)	(37,078)	(27,759)	(32,913)
652	Law Enforcement Trust	19,213	30,642	50,310	5,724	21,094	86,729	53,123	67,022	83,143	126,825
661	City Band Fund	9,821	10,282	12,576	12,298	15,661	16,541	17,285	17,409	-	-
	Note:  Fund 400, the Capital Projects Fund, has a fund balance that varies significantly based on projects in progress.  The projects
	in this fund are financed by general obligation bonds & temporary notes.  Financing is not considered revenue until the bonds are
	issued.  The negative fund balances in are due to large amounts of temporary notes outstanding.