CITY OF LAWRENCE, KANSAS
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
Year ended December 31, 2005
										Debt		Capital		Other		Total
								General		Service		Projects		Governmental		Governmental
								Fund		Fund		Fund		Funds		Funds
Revenues:
	Taxes						$	29,037,413		5,580,997		—		3,961,184		38,579,594
	Special assessments							—		1,283,188		67,187		—		1,350,375
	Licenses and permits							1,082,191		—		—		—		1,082,191
	Charges for services							3,856,099		—		—		1,488,766		5,344,865
	Fines, forfeitures and penalties							2,637,520		—		—		—		2,637,520
	Interest							1,087,618		180,508		260,300		295,862		1,824,288
	Intergovernmental							9,263,344		—		628,759		8,454,011		18,346,114
	Reimbursements							—		—		178,665		—		178,665
	Miscellaneous							196,233		243,512		1,960		578,787		1,020,492
					Total revenues			47,160,418		7,288,205		1,136,871		14,778,610		70,364,104
Expenditures:
	Current expenditures:
		General government						10,942,923		—		—		5,484,121		16,427,044
		Public safety						22,454,365		—		—		963,887		23,418,252
		Public works						4,474,262		—		—		2,422,553		6,896,815
		Health						848,333		—		—		47,011		895,344
		Social services						245,161		—		—		2,633,788		2,878,949
		Culture and recreation						2,810,296		—		—		3,840,951		6,651,247
		Tourism						—		—		—		677,282		677,282
		Airport						72,507		—		—		—		72,507
	Capital outlay							615,415		—		18,346,509		889,663		19,851,587
	Debt service:
		Principal retirement						17,379		6,596,111		—		1,507,847		8,121,337
		Interest and fiscal charges						1,897		2,069,984		59,622		587,685		2,719,188
					Total expenditures			42,482,538		8,666,095		18,406,131		19,054,788		88,609,552
					Excess (deficiency) of revenues
						over (under) expenditures		4,677,880		(1,377,890)		(17,269,260)		(4,276,178)		(18,245,448)
Other financing sources (uses):
	Transfers in							1,595,525		855,508		—		5,513,813		7,964,846
	Transfers out							(4,774,000)		—		(855,508)		(439,813)		(6,069,321)
	Issuance of general obligation bonds							—		—		6,087,076		—		6,087,076
					Total other financing
						sources (uses)		(3,178,475)		855,508		5,231,568		5,074,000		7,982,601
						Net changes in fund balances		1,499,405		(522,382)		(12,037,692)		797,822		(10,262,847)
Fund balance, beginning of year								13,828,338		8,296,387		1,618,585		15,277,766		39,021,076
Fund balance, end of year							$	15,327,743		7,774,005		(10,419,107)		16,075,588		28,758,229
	The notes to the basic financial statements are an integral part of this statement