CITY OF LAWRENCE, KANSAS  CITY OF LAWRENCE, KANSAS 
Combining Statement of Revenues, Expenditures and Changes in Fund Balances  Combining Statement of Revenues, Expenditures and Changes in Fund Balances  – 
Nonmajor Governmental Funds  Nonmajor Governmental Funds, Continued 
Year ended December 31, 2005 Year ended December 31, 2005
Special Revenue  Special Revenue  Total
Capital Guest Law Workers’ City Constant Cemetery Fair  Law Nonmajor
Guest Special Special  Special Airport Improvement Equipment Tax Liability Sales Tax Enforcement Compensation Parks Park Perpetual Cemetery Housing Outside Wee Folks Housing Community Rehabilitation Home Transportation Enforcement City Governmental
Tax Library Transportation Recreation Alcohol Gas Tax Recreation Improvement Reserve Reserve Reserve Reserve Reserve Grant Reserve Memorial Trust Care Mausoleum Trust Agency Scholarship Assistance Development Escrow Program Planning Trust Band Funds
Revenues: Revenues:
Taxes $ —  2,534,504 1,108,497 318,183 —  —  —  —  —  —  —  —  —  —  —  —  Taxes $ —  —  —  —  —  —  —  —  —  —  —  —  —  3,961,184
Charges for services —  —  164,486 1,315,059 —  —  —  9,221 —  —  —  —  —  —  —  —  Charges for services —  —  —  —  —  —  —  —  —  —  —  —  —  1,488,766
Interest —  —  —  —  —  —  —  —  94,252 53,561 826 36,076 60,555 —  32,898 898 Interest —  1,358 117 11,812 —  577 557 —  —  —  —  2,284 91 295,862
Intergovernmental 719,356 —  —  —  530,707 2,561,489 530,707 —  —  230 —  —  —  —  —  —  Intergovernmental —  —  —  —  1,876,186 —  82,953 828,489 —  1,243,555 80,339 —  —  8,454,011
Miscellaneous —  —  235 99,038 —  —  —  20,209 12,544 200,040 —  —  —  —  1,000 37,355 Miscellaneous —  —  —  —  213 23,509 —  97,427 —  73,257 —  13,960 —  578,787
Total revenues 719,356 2,534,504 1,273,218 1,732,280 530,707 2,561,489 530,707 29,430 106,796 253,831 826 36,076 60,555 —  33,898 38,253 Total revenues —  1,358 117 11,812 1,876,399 24,086 83,510 925,916 —  1,316,812 80,339 16,244 91 14,778,610
Expenditures: Expenditures:
General government —  2,502,000 1,057,544 —  —  —  —  —  —  —  —  184,972 —  —  92,473 28,822 General government —  —  —  —  1,547,290 —  —  —  —  —  71,020 —  —  5,484,121
Public safety —  —  —  —  569,136 —  —  —  —  —  —  —  —  310 —  —  Public safety —  —  —  —  394,318 —  —  —  —  —  —  123 —  963,887
Public works —  —  —  —  —  2,422,379 —  174 —  —  —  —  —  —  —  —  Public works —  —  —  —  —  —  —  —  —  —  —  —  —  2,422,553
Health —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  Health —  —  —  —  47,011 —  —  —  —  —  —  —  —  47,011
Social services —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  Social services —  —  —  93,572 —  —  134,546 1,055,830 —  1,349,840 —  —  —  2,633,788
Culture and recreation —  —  —  3,077,892 —  —  530,639 —  —  —  —  —  194,109 —  —  —  Culture and recreation 2,031 11,499 —  —  —  7,281 —  —  —  —  —  —  17,500 3,840,951
Tourism 675,782 —  —  —  —  —  —  —  —  —  1,500 —  —  —  —  —  Tourism —  —  —  —  —  —  —  —  —  —  —  —  —  677,282
Capital outlay —  —  —  40,974 —  90,900 90,900 —  184,462 311,308 —  —  103,679 —  —  —  Capital outlay —  —  —  —  67,440 —  —  —  —  —  —  —  —  889,663
Debt service: Debt service:
Principal retirement —  —  —  —  —  —  —  —  —  —  —  —  1,507,847 —  —  —  Principal retirement —  —  —  —  —  —  —  —  —  —  —  —  —  1,507,847
Interest and fiscal charges —  —  —  —  —  —  —  —  —  —  —  —  587,685 —  —  —  Interest and fiscal charges —  —  —  —  —  —  —  —  —  —  —  —  —  587,685
Total expenditures 675,782 2,502,000 1,057,544 3,118,866 569,136 2,513,279 621,539 174 184,462 311,308 1,500 184,972 2,393,320 310 92,473 28,822 Total expenditures 2,031 11,499 —  93,572 2,056,059 7,281 134,546 1,055,830 —  1,349,840 71,020 123 17,500 19,054,788
Excess (deficiency) of revenues Excess (deficiency) of revenues
over (under) expenditures 43,574 32,504 215,674 (1,386,586) (38,429) 48,210 (90,832) 29,256 (77,666) (57,477) (674) (148,896) (2,332,765) (310) (58,575) 9,431 over (under) expenditures (2,031) (10,141) 117 (81,760) (179,660) 16,805 (51,036) (129,914) —  (33,028) 9,319 16,121 (17,409) (4,276,178)
Other financing sources (uses): Other financing sources (uses):
Transfers in  —  —  —  1,304,000 —  —  —  —  200,000 750,000 39,813 150,000 2,760,000 —  300,000 —  Transfers in  —  —  —  10,000 —  —  —  —  —  —  —  —  —  5,513,813
Transfers out (39,813) —  (400,000) —  —  —  —  —  —  —  —  —  —  —  —  —  Transfers out —  —  —  —  —  —  —  —  —  —  —  —  —  (439,813)
Total other financing  Total other financing 
sources (uses) (39,813) —  (400,000) 1,304,000 —  —  —  —  200,000 750,000 39,813 150,000 2,760,000 —  300,000 —  sources (uses) —  —  —  10,000 —  —  —  —  —  —  —  —  —  5,074,000
Excess (deficiency) of revenues Excess (deficiency) of revenues
and other sources over (under) and other sources over (under)
expenditures and other uses 3,761 32,504 (184,326) (82,586) (38,429) 48,210 (90,832) 29,256 122,334 692,523 39,139 1,104 427,235 (310) 241,425 9,431 expenditures and other uses (2,031) (10,141) 117 (71,760) (179,660) 16,805 (51,036) (129,914) —  (33,028) 9,319 16,121 (17,409) 797,822
Fund balance, beginning of year 220,366 123,470 1,836,618 610,061 291,155 517,077 267,442 61,461 3,205,699 2,168,556 6,372 1,324,734 2,239,820 13,155 1,044,497 39,577 Fund balance, beginning of year 2,031 46,811 4,073 557,174 209,242 51,574 95,560 293,639 —  249 (37,078) 67,022 17,409 15,277,766
Fund balance, end of year $ 224,127 155,974 1,652,292 527,475 252,726 565,287 176,610 90,717 3,328,033 2,861,079 45,511 1,325,838 2,667,055 12,845 1,285,922 49,008 Fund balance, end of year $ —  36,670 4,190 485,414 29,582 68,379 44,524 163,725 —  (32,779) (27,759) 83,143 —  16,075,588
(Continued) See independent auditor's report on the basic financial statements.