Lincoln Trail Libraries System
Semi-Annual Report of Revenues, Expenditures
And Changes in Fund Balances - Budget and Actual
Six months ended December 31, 2004 (cumulative)
General Special Revenue Capital Projects Internal Service Trust Total
Fund Funds Funds Funds Funds (memorandum only)
Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual
Revenues
State Grants
Area and per capita 825,219.00 563,931.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 825,219.00 563,931.64 563,931.64
Blind and physically handicapped 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
System automation and technology grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 3.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.06 3.06
Federal Grants 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Grants 0.00 0.00 105,652.00 33,452.00 0.00 0.00 0.00 0.00 0.00 0.00 105,652.00 33,452.00 33,452.00
Fees for services and materials 0.00 0.00 0.00 0.00 0.00 0.00 405,819.00 310,681.80 0.00 0.00 405,819.00 310,681.80 310,681.80
Reimbursements 0.00 0.00 0.00 0.00 0.00 0.00 16,545.00 3,741.88 0.00 0.00 16,545.00 3,741.88 3,741.88
Interest Income 0.00 0.00 0.00 0.00 0.00 0.00 11,000.00 11,118.41 0.00 0.00 11,000.00 11,118.41 11,118.41
Other Revenue 0.00 0.00 0.00 0.00 0.00 0.00 19,678.00 5,556.63 0.00 0.00 19,678.00 5,556.63 5,556.63
Total Revenue 825,219.00 563,934.70 105,652.00 33,452.00 0.00 0.00 453,042.00 331,098.72 0.00 0.00 1,383,913.00 928,485.42 928,485.42
Expenditures
Personnel
Salaries and Wages
Library professionals 264,259.00 125,361.81 45,165.00 12,679.38 0.00 0.00 73,571.00 34,640.78 0.00 0.00 382,995.00 172,681.97 172,681.97
Other professionals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Support services 227,758.00 109,205.85 50,555.00 21,746.95 0.00 0.00 133,109.00 55,571.99 0.00 0.00 411,422.00 186,524.79 186,524.79
Payroll taxes and fringe benefits
Social security taxes 37,640.00 19,673.78 7,323.00 2,256.84 0.00 0.00 15,811.00 7,346.03 0.00 0.00 60,774.00 29,276.65 29,276.65
Unemployment insurance 3,328.00 184.86 625.00 369.57 0.00 0.00 1,949.00 501.29 0.00 0.00 5,902.00 1,055.72 1,055.72
Workers' compensation 9,555.00 3,869.50 262.00 42.67 0.00 0.00 847.00 176.83 0.00 0.00 10,664.00 4,089.00 4,089.00
Retirement benefits 13,210.00 7,133.66 2,559.00 991.02 0.00 0.00 5,549.00 2,681.80 0.00 0.00 21,318.00 10,806.48 10,806.48
Health, dental and life insurance 65,473.00 30,514.21 15,754.00 6,210.35 0.00 0.00 25,668.00 12,059.15 0.00 0.00 106,895.00 48,783.71 48,783.71
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Temporary help 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Recruiting 300.00 338.28 0.00 419.59 0.00 0.00 0.00 152.16 0.00 0.00 300.00 910.03 910.03
Library materials
Print materials 4,307.00 2,816.46 100.00 30.60 0.00 0.00 1,778.00 0.00 0.00 0.00 6,185.00 2,847.06 2,847.06
Nonprint materials 200.00 0.00 0.00 375.00 0.00 0.00 350.00 1,895.00 0.00 0.00 550.00 2,270.00 2,270.00
Literacy program materials 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Buildings and grounds
Rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Utilities 23,500.00 8,494.45 0.00 0.00 0.00 0.00 1,000.00 350.21 0.00 0.00 24,500.00 8,844.66 8,844.66
Property insurance 4,380.00 2,012.82 0.00 0.00 0.00 0.00 490.00 225.18 0.00 0.00 4,870.00 2,238.00 2,238.00
Repairs and maintenance 4,850.00 5,099.61 0.00 0.00 0.00 0.00 0.00 133.49 0.00 0.00 4,850.00 5,233.10 5,233.10
    Custodial/janitorial service and supplies 1,750.00 732.68 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,750.00 732.68 732.68
Other 4,000.00 1,651.89 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,000.00 1,651.89 1,651.89
Vehicle expenses 0.00
Gas and oil 25,710.00 9,051.27 0.00 163.79 0.00 0.00 0.00 0.00 0.00 0.00 25,710.00 9,215.06 9,215.06
Repairs and maintenance 10,665.00 3,642.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,665.00 3,642.80 3,642.80
Vehicle insurance 9,812.00 4,784.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,812.00 4,784.00 4,784.00
Vehicle leasing and rent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal-expenditures carried forward 710,697.00 334,567.93 122,343.00 45,285.76 0.00 0.00 260,122.00 115,733.91 0.00 0.00 1,093,162.00 495,587.60 495,587.60
Expenditures brought forward 710,697.00 334,567.93 122,343.00 45,285.76 0.00 0.00 260,122.00 115,733.91 0.00 0.00 1,093,162.00 495,587.60 495,587.60
Travel/Continuing education-staff and board
In-state travel 6,700.00 3,001.38 1,216.00 184.99 0.00 0.00 0.00 0.00 0.00 0.00 7,916.00 3,186.37 3,186.37
Out-of-state travel 3,400.00 1,971.44 11,914.00 577.72 0.00 0.00 0.00 0.00 0.00 0.00 15,314.00 2,549.16 2,549.16
Registration and other fees 4,850.00 1,851.68 0.00 0.00 0.00 0.00 600.00 67.71 0.00 0.00 5,450.00 1,919.39 1,919.39
CE & meetings-other than staff and board 700.00 191.12 9,355.00 2,356.01 0.00 0.00 8,200.00 2,493.00 0.00 0.00 18,255.00 5,040.13 5,040.13
Public relations 50.00 0.00 3,680.00 0.00 0.00 0.00 1,000.00 285.00 0.00 0.00 4,730.00 285.00 285.00
Liability insurance 5,405.00 2,662.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,405.00 2,662.98 2,662.98
Supplies, postage and printing
Computer supplies 20,092.00 11,016.83 1,445.00 593.80 0.00 0.00 8,029.00 1,619.70 0.00 0.00 29,566.00 13,230.33 13,230.33
General office supplies and equipment 6,825.00 1,511.99 3,110.00 269.64 0.00 0.00 150.00 14.85 0.00 0.00 10,085.00 1,796.48 1,796.48
Internal printing and photocopying costs 19,449.00 13,569.48 800.00 267.99 0.00 0.00 11,315.00 3,124.47 0.00 0.00 31,564.00 16,961.94 16,961.94
Postage 3,000.00 1,359.32 19,314.00 1,117.68 0.00 0.00 110.00 290.52 0.00 0.00 22,424.00 2,767.52 2,767.52
Binding 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Library supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Telephone and telecommunications 0.00
Local and long distance 5,175.00 2,027.84 704.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,879.00 2,027.84 2,027.84
Telecommunications 335.00 150.12 0.00 599.92 0.00 0.00 13,305.00 7,180.94 0.00 0.00 13,640.00 7,930.98 7,930.98
Telephone and telecommunications rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Equipment rental, repair and maintenance 0.00
Equipment rental 0.00 0.00 0.00 0.00 0.00 0.00 16,740.00 6,937.00 0.00 0.00 16,740.00 6,937.00 6,937.00
Equipment repair and maintenance 3,200.00 617.00 0.00 0.00 0.00 0.00 1,990.00 0.00 0.00 0.00 5,190.00 617.00 617.00
Maintenance agreements 6,920.00 1,370.28 0.00 0.00 0.00 0.00 39,957.00 8,648.79 0.00 0.00 46,877.00 10,019.07 10,019.07
Computer hardware insurance 2,742.00 1,196.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,742.00 1,196.00 1,196.00
Professional services 0.00
Legal 700.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 700.00 0.00 0.00
Accounting 8,000.00 8,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,000.00 8,000.00 8,000.00
Consulting 7,650.00 0.00 0.00 0.00 0.00 0.00 8,000.00 1,600.00 0.00 0.00 15,650.00 1,600.00 1,600.00
Contractual Staff 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Contractual services 0.00
Information service costs 25.00 (1.52) 2,000.00 0.00 0.00 0.00 33,741.00 17,036.16 0.00 0.00 35,766.00 17,034.64 17,034.64
Contractual agreements with systems, 0.00 0.00
member libraries & other cooperatives 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Outside printing services 5,402.00 1,004.10 0.00 0.00 0.00 0.00 0.00 18.60 0.00 0.00 5,402.00 1,022.70 1,022.70
Other 11,789.00 4,967.59 69,662.00 11,646.00 0.00 0.00 0.00 11,174.79 0.00 0.00 81,451.00 27,788.38 27,788.38
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Member Reimbursements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Miscellaneous 3,405.00 2,303.52 0.00 15.50 0.00 0.00 1,075.00 190.17 0.00 0.00 4,480.00 2,509.19 2,509.19
Capital outlays 0.00
Equipment 2,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,500.00 0.00 0.00
Computers & Software 22,291.00 9,590.00 0.00 108.00 0.00 0.00 0.00 12,524.00 0.00 0.00 22,291.00 22,222.00 22,222.00
Furniture and fixtures 900.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 900.00 0.00 0.00
Building and improvements 16,800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,800.00 0.00 0.00
Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Vehicles 240.00 240.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 240.00 240.00 240.00
                       
Subtotal-expenditures carried forward 879,242.00 403,169.08 245,543.00 63,023.01 0.00 0.00 404,334.00 188,939.61 0.00 0.00 1,529,119.00 655,131.70 655,131.70
Expenditures brought forward 879,242.00 403,169.08 245,543.00 63,023.01 0.00 0.00 404,334.00 188,939.61 0.00 0.00 1,529,119.00 655,131.70 655,131.70
                       
Reserves
Reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Principal 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
                       
Total expenditures 879,242.00 403,169.08 245,543.00 63,023.01 0.00 0.00 404,334.00 188,939.61 0.00 0.00 1,529,119.00 655,131.70 655,131.70
                       
Excess of revenues over (under) expenditures (54,023.00) 160,765.62 (139,891.00) (29,571.01) 0.00 0.00 48,708.00 142,159.11 0.00 0.00 (145,206.00) 273,353.72 273,353.72
                       
Other financing sources
    Proceeds/disposition general fixed assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3,700.00) 0.00 0.00 0.00 (3,700.00) (3,700.00)
Transfer from other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Proceeds from general long term debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
                       
Total other financing sources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3,700.00) 0.00 0.00 0.00 (3,700.00) (3,700.00)
                       
Other financing uses
Transfers to other funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
                       
Total other financing uses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
                       
Excess of revenue & other financing sources
over (under) expenditures and other uses (54,023.00) 160,765.62 (139,891.00) (29,571.01) 0.00 0.00 48,708.00 145,859.11 0.00 0.00 (145,206.00) 277,053.72 277,053.72
                       
Fund balance at beginning of period 336,564.23 151,621.19 203,481.06 673,293.70 0.00 1,364,960.18 1,364,960.18
           
Fund balance at end of period 497,329.85 122,050.18 203,481.06 819,152.81 0.00 1,642,013.90 1,642,013.90
           
Encumbrances at end of period (memorandum) 59,304.49 0.00 0.00 0.00 0.00 59,304.49 59,304.49
           
Fund balance at end of period (summary)
Unreserved/Unappropriated Funds 0.00
Designated by category:
Operating Expense Fund $277,259.74
Reserve for Encumbrances $59,304.49
Appropriated Funds $930,076.53
Retained Earnings $13,878.42
Contributed Capital $84,441.00
Net Profit (Loss) $277,053.72
Total Fund Balance $1,642,013.90
Prepared by:_______________________________________________ Director:__________________________________________
Date:______________________________________________________ Date:______________________________________________
Date of Last budget revision: October-04