Statement of Revenues, Expenditures and Changes
In Fund Balance – Budget and Actual – Coal Severance Fund
For the Fiscal Year Ended June 30, 2015
Variance with
Actual Adjustments Actual Amounts Final Budget
Revenues: Budgeted Amounts Modified Budget Budget Positive
Original Final Accrual Basis Basis Basis (Negative)
Other taxes $ 23,750.00 23,750.00 $51,941.58 $ 0.00 $ 51,941.58 $ 28,191.58
Interest 0.00 0.00 53.72 0.00 53.72 53.72
Miscellaneous 0.00 0.00 1,199.96 0.00 1,199.96 1,199.96
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Total revenues 23,750.00 23,750.00 53,195.26 0.00 53,195.26 29,445.26
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Expenditures:
General government 80,000.00 80,000.00 45,148.70 6,096.88 39,051.82 40,948.18
Culture and recreation 62,000.00 62,000.00 0.00 2,397.71 -2,397.71 64,397.71
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Total expenditures 142,000.00 142,000.00 45,148.70 8,494.59 36,654.11 105,345.89
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Excess (deficiency) of
revenues over expenditures (118,250.00) (118,250.00) 8,046.56 (8,494.59) 16,541.15 134,791.15
Fund balance at beginning of year 118,250.00 118,250.00 47,807.75 (70,442.25) 118,250.00 0.00
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Fund balance at end of year $ 0.00 $ .00 $ 55,854.31 $ (78,936.84) $ 134,791.15 $ 134,791.15
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The notes to the financial statements are an integral part of this statement.