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SCHEDULE 1
TOWN OF BUXTON, MAINE
BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS
BUDGET AND ACTUAL – GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2013
See accompanying independent auditors’ report and notes to financial statements.
Variance
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
2,273,721
$
2,273,721
$
2,273,721
$
-
$
Resources (Inflows):
Property taxes
8,736,731
8,736,731
8,682,745
(53,986)
Excise taxes
1,197,250
1,197,250
1,277,456
80,206
Intergovernmental:
State revenue sharing
366,054
366,054
372,975
6,921
Homestead
108,826
108,826
81,530
(27,296)
Local road assistance
110,000
110,000
114,104
4,104
Tree growth
8,200
8,200
9,493
1,293
General assistance
4,000
4,000
4,458
458
Other
3,426
3,426
17,190
13,764
Charges for service
456,036
456,036
479,339
23,303
Interest income
20,800
20,800
19,655
(1,145)
Miscellaneous revenues
16,400
16,400
32,538
16,138
Transfers from other funds
-
-
17,874
17,874
Amounts Available for Appropriation 13,301,444
13,301,444
13,383,078
81,634
Charges to Appropriations (Outflows):
General government
1,405,127
1,452,746
1,370,270
82,476
Public safety
1,630,183
1,648,163
1,604,906
43,257
Health and welfare
772,745
775,600
675,022
100,578
Recreation & culture
73,300
84,958
72,107
12,851
Education
5,691,874
5,691,874
5,691,874
-
Public works
847,179
879,307
794,010
85,297
County tax
396,043
396,043
396,043
-
Unclassified
113,801
114,798
30,141
84,657
Debt service:
Principal
90,000
90,000
90,000
-
Interest
57,038
57,038
57,038
-
Capital outlay
187,183
221,507
186,321
35,186
Transfers to other funds
25,000
25,000
25,000
-
Total Charges to Appropriations
11,289,473
11,437,034
10,992,732
444,302
Budgetary Fund Balance, June 30
2,011,971
$
1,864,410
$
2,390,346
$
525,936
$
Utilization of unassigned fund balance
261,750
$
261,750
$
-
$
(261,750)
$
Utilization of assigned fund balance
-
147,561
-
(147,561)
261,750
$
409,311
$
-
$
(409,311)
$
Budgeted Amounts
SCHEDULE 1
TOWN OF BUXTON, MAINE
BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS
BUDGET ND ACTUAL – GENERAL FUND
FOR THE YE R ENDED JU 30, 2014
See accompanying independent auditors’ report and notes to financial statements.
Variance
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
2,390,346
$
2,390,346
$
2,390,346
$
-
$
Resources (Inflows):
Property taxes
9,277,631
9,277,631
9,275,129
(2,502)
Excise taxes
1,206,000
1,206,000
1,329,371
123,371
Intergovernmental:
State revenue sharing
262,252
262,252
264,816
2,564
Homestead
113,188
113,188
108,841
(4,347)
Local road assistance
112,000
112,000
148,462
36,462
Tree growth
9,000
9,000
9,063
63
General assistance
3,000
3,000
2,633
(367)
Other
4,227
4,227
8,220
3,993
Charges for service
423,500
423,500
482,118
58,618
Interest income
16,500
16,500
22,088
5,588
Miscellaneous revenues
18,000
18,000
70,493
52,493
Transfers from other funds
53,000
53,000
111,790
58,790
Amounts Available for Appropriation 13,888,644
13,888,644
14,223,370
334,726
Charges to Appropriations (Outflows):
General government
1,458,938
1,494,874
1,344,679
150,195
Public safety
1,715,873
1,737,332
1,698,894
38,438
Health and welfare
715,896
730,6 8
674,640
56,038
Recreation & culture
72,734
85,215
65,220
19,995
Education
6,054,028
6,054,028
6,054,028
-
Public works
852,171
890,042
847,665
42,377
County tax
439,453
439,453
439,453
-
Unclassified
103,506
105,506
26,85
78,656
Debt service:
Principal
90,0 0
90,000
90,000
-
Interest
53,145
53,145
53,145
-
Ca ital outlay
280,465
319,406
282,624
36,782
Transfers to other funds
-
-
-
-
Total Charges to Appropriations
11,836,209
11,999,679
11,577,198
422,481
Budgetary Fund Balance, June 30
2,052,435
$
1,888,965
$
2,646,172
$
757,207
$
Utilization of unassigned fund balance
337,911
$
364,711
$
-
$
(364,711)
$
Utilization of assig ed fund balance
-
136,670
-
(136,670)
337,911
$
501,381
$
-
$
(501,381)
$
Budgeted Amounts
SCHEDULE 1
TOWN OF BUXTON, MAINE
BUDGETARY COMPARIS N SCHEDULE – BUDGETARY BASIS
BUDGET AND ACT AL – GENERAL FUND
FOR THE YEAR ENDE JUNE 30, 2014
See accompanying in ependent auditors’ report and notes to financial statements.
Variance
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
2,390,346
$
2,390,346
$
2,390,346
$
-
$
Resources (Inflows):
Property taxes
9,277,631
9,277,631
9,275,129
(2,502)
Excise taxes
1,206,000
1,206,000
1,329,371
123,371
Int rgovernmental:
State revenue sharing
262,252
262,252
264,816
2,564
Homestead
113,188
113,188
108,841
(4,347)
Local road assistance
112,000
112,000
148,462
36,462
Tree growth
9,000
9,000
9,063
63
General assistance
3,000
3,000
2,633
(367)
Other
4,227
4,227
8,220
3,993
Charges for service
423,500
423,500
482,118
58,618
Interest income
16,500
16,500
22,088
5,588
Miscellaneous revenues
18,000
18,000
70,493
52,493
Transfers fro other funds
53,000
53,000
111,790
58,790
Amounts Available for Appropriation 13,888,644
13,888,644
14,223,370
334,726
Charges to Appropriations (Outflows):
G neral government
1,458,938
1,494,874
1,344,679
150, 95
Public s fety
1,715,873
1,737,332
1,698,894
38,438
Health and welfare
715,896
730,678
674,640
56,038
Recreation & culture
72,734
85,215
65,220
19,995
Education
6,054,028
6,054,028
6,054,028
-
Public works
852,171
890,042
847,665
42,377
County tax
439,453
439,453
439,453
-
Unclassified
103,506
105,506
26,850
78,656
Debt service:
Principal
90,000
90,000
90,00
-
Interest
53,145
53,145
53,145
-
Capital outlay
280,465
319,406
282,624
36,782
Transfers to other funds
-
-
-
-
Total Charges to Appropriations
11,836,209 11,999,679 11,577,198
422,481
Budgetary Fund Balance, June 30
2,052,435
$
1,888,965
$
2,646,172
$
757,207
$
Utilization of unassigned fund balance
337,911
$
364,711
$
-
$
(364,711)
$
Utilization of assigned fund balance
-
136,670
-
(136,670)
337,911
$
501,381
$
-
$
(501,381)
$
Budgeted Amounts
SCHEDULE 1
TOWN OF BUXTON, MAINE
BUDGETARY COMP RISON SCHEDULE – BUDGETARY BASIS
BUDGET AND CTUAL – GE ERAL FUND
FOR THE YEAR ENDE JU 30, 2014
See accompanying independent auditors’ report and notes to financial statements.
Varianc
Act al
Positiv
Original
Final
Amo nts
(Negative)
Budgetary Fund Balance, July 1
2,390,346
$
2,390,346
$
2,390,346
$
-
$
Res urces (Inflows):
Pr perty taxes
9 77 63
9 77 631 9 275 129
(2 502)
Excise taxes
1, 06,000
1, 06,000
1,329,371
123,371
Intergov rnmental:
State r venue sharing
262 252
262 252
264 16
2 564
Homestead
3 188
3 188
0 841
(4,347)
Local road assistance
2
2
4 ,4 2
36,462
Tr e growth
9
9
9 06
3
General assistance
3 000
3 000
2 633
(367)
Other
4 227
4 227
8,220
3 993
Charges for service
423 5
423 0
482,118
58,618
Inter st income
16,
16,
22 088
5 588
Misc llaneous rev nues
8
18
70 4 3
2,4 3
Transfers from other funds
53,
53,
111 7
8,7 0
Amounts Available for Appropriation 13,888,644
13,888,644
14,223,370
334,726
Charg s to Appropria ions (Outflows):
General government
458 938
494 874
44 679
150 195
Pub ic safety
,
73
, 7 332
, 98 894
38 4
H alth and welfare
96
0 678
74 64
56 0
R creation & culture
72 734
85 215
65,2
19,995
Education
6,0 4 028 6,054 28 6,054 028
-
Public works
8 2 171
890 42
847 665
42,377
County tax
439 453
439 453
439 4 3
-
Uncla sified
103,506
105,506
26,8 0
78,656
Debt service:
Principal
90 00
90 0 0
90 00
Interest
53 14
53 145
53 145
-
Capital ou lay
280,46
319,406
282,624
36,782
Tr nsfers to other funds
-
-
-
-
Total Charges to Appropriations
11,836,209 11,999,679 11,577,198
422,481
Budgetary Fund Balance, June 30
2,052,435
$
1,888,965
$
2,646,172
$
757,207
$
unassigned fund balance
337,911
$
364 711
$
$
364 711
$
tili ti
f assigned fund balance
-
136 670
136 670
337,911
$
501,381
$
-
$
(501,381)
$
Budgeted Amounts