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Special Revenue Funds SPECIAL 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 120 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 Fund, which is separately constituted City Commission. 121 CITY OF GOLDEN VALLEY HUMAN SERVICES FUND REVENUE DETAIL Actual 2013 Actual 2014 Adopted 2015 Estimated 2015 Adopted 2016 Concept 2017 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 $41,256 45.0% $44,279 57.3% $30,000 49.6% $30,000 49.6% $30,000 49.6% $30,000 49.6% Fund Raising Proceeds 50,042 54.6% 31,696 41.0% 30,000 49.6% 30,000 49.6% 30,000 49.6% 30,000 49.6% Interest Earnings 292 0.3% 1,279 1.7% 500 0.8% 500 0.8% 500 0.8% 500 0.8% TOTALS $91,590 100.0% $77,254 100.0% $60,500 100.0% $60,500 100.0% $60,500 100.0% $60,500 100.0% 122 CITY OF GOLDEN VALLEY 2016-2017 OPERATING BUDGET DIVISION: Human Services(094) PROGRAM: Human Services Fund(2020) 2013 2014 2015 2015 2016 2017 OBJECT DESCRIPTION ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED CONCEPT Personal Services 6320 Supplies $17,825 $11,844 $17,100 $17,100 $17,100 $17,100 6440 Other Contractual Services 42,500 40,500 50,000 44,000 50,000 50,000 TOTAL Supplies and Services 60,325 52,344 67,100 61,100 67,100 67,100 TOTALS $60,325 $52,344 $67,100 $61,100 $67,100 $67,100 123 CITY OF GOLDEN VALLEY HUMAN SERVICES FUND WORKING CAPITAL ANALYSIS Working Capital @ 01/01/15 $168,633 Estimated Revenue - 2015 $60,500 Estimated Expenses - 2015 61,100 Excess of Revenue Over(Under) Expenses (600) Estimated Working Capital @ 12/31/15 $168,033 Adopted Revenue - 2016 60,500 Adopted Expenses - 2016 67,100 Excess of Revenue Over(Under) Expenses (6,600) Projected Working Capital @ 12/31/16 $161,433 Concept Revenue - 2017 60,500 Concept Expenses - 2017 67,100 Excess of Revenue Over(Under) Expenses (6,600) Projected Working Capital @ 12/31/17 $154,833 * Working Capital is defined as current assets minus current liabilities. 124