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Special Revenue FundsSPECIAL REVENUE FUNDS Special Revenue Funds are Governmental Fund types used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. A Special Revenue fund has been established for the following division: Golden Valley Human Services Fund 112 HUMAN SERVICES FUND DIVISION This division receives pull tab monies and has various events to raise money for non-profit organizations that help Golden Valley residents in need. The contributions to various human service organizations are determined by the City Council based on the recommendation of the Human Services Foundation, which is separately constituted City Commission. 113 CITY OF GOLDEN VALLEY HUMAN SERVICES FOUNDATION REVENUE DETAIL TOTALS $73,709 100.0% $62,081 100.0% $55,500 100.0% $61,120 100.0% $60,500 100.0% $60,500 100.0% (1) Calculated based on 10% of net profits of the charitable gambling operations operating in the City of Golden Valley. These contributions are mandated by City ordinance as authorized by State statute. 114 Actual 2010 Actual 2011 Adopted 2012 Estimated 2012 Adopted 2013 Concept 2014 Percent Percent Percent Percent Percent Percent Revenue Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Amount of Total Lawful Gambling Proceeds $24,351 33.0% $27,028 43.5% $20,000 36.0% $25,000 40.9% $25,000 41.3% $25,000 41.3% Fund Raising Proceeds 48,791 66.2% 34,146 55.0% 35,000 63.1% 35,620 58.3% 35,000 57.9% 35,000 57.9% Interest Earnings 567 0.8% 907 1.5% 500 0.9% 500 0.8% 500 0.8% 500 0.8% TOTALS $73,709 100.0% $62,081 100.0% $55,500 100.0% $61,120 100.0% $60,500 100.0% $60,500 100.0% (1) Calculated based on 10% of net profits of the charitable gambling operations operating in the City of Golden Valley. These contributions are mandated by City ordinance as authorized by State statute. 114 DIVISION: Human Services (094) OBJECT DESCRIPTION Personal Services 6320 Supplies 6440 Other Contractual Services TOTAL Supplies and Services TOTALS CITY OF GOLDEN VALLEY 2013- 2014 OPERATING BUDGET PROGRAM: Human Services Foundation (2020) 2010 2011 2012 2012 2013 2014 ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT $14,548 $10,823 $15,000 $12,800 $12,200 $12,200 40,500 43,500 45,000 45,000 45,000 45,000 55,048 54,323 60,000 57,800 57,200 57,200 $55,048 $54,323 $60,000 $57,800 $57,200 $57,200 115 CITY OF GOLDEN VALLEY HUMAN SERVICES FUND WORKING CAPITAL ANALYSIS Working Capital @ 01/01/12 Estimated Revenue - 2012 Estimated Expenses - 2012 Excess of Revenue Over (Under) Expenses Estimated Working Capital @ 12/31/12 Proposed Revenue - 2013 Adopted Expenses - 2013 Excess of Revenue Over (Under) Expenses Projected Working Capital @ 12/31/13 Concept Revenue - 2014 Concept Expenses - 2014 Excess of Revenue Over (Under) Expenses Projected Working Capital @ 12/31/14 $103,337 $61,120 57,800 3,320 $106,657 60,500 57,200 3,300 $109,957 60,500 57,200 3,300 $113,257 * Working Capital is defined as current assets minus current liabilities. 116