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CITY-WIDE 2024 BUDGET SUMMARY <br />The following table summarizes the projected fiscal impact of the 2024 Operating & Capital Budget <br />on each fund's revenue, expenditures, and fund balances. <br />City of Louisville. Colorado <br />Summary of Revenue, Expenditures. and Changes to Fund Balances <br />All Funds <br />2024 Budget <br />Beginning Revenue Expenditures Ending Amount Percent <br />Fund Fund Fund & Other & Other Fund of of <br />Number Description Balance Sources Uses Balance Change Change <br />101 General <br />Special Revenue Funds: <br />201 Open Space & Parks <br />202 Conservation Trust - Lottery <br />203 Cemetery Perpetual Care <br />204 Cemetery <br />205 PEG Fees <br />206 Parking Improvement <br />207 Historic Preservation <br />208 Recreation <br />Total Special Revenue Funds <br />$ 9,608.703 $ 26,245.805 $ 26.767,519 ill $ 9,086.990 S i521,714) -5'a <br />1,856,053 4,235,540 5,074,709 <br />383,222 311,100 300,100 <br />755,443 45,710 17,080 <br />101,583 215,160 224,478 <br />31.751 16,240 25,050 <br />93,799 50 50 <br />3,629,248 1,059,350 660,153 <br />2,484,634 5,741,730 6,177,931 <br />9,448.586 11,624.940 12.479,551 <br />[3f <br />1,017.6134 (839,169) -45% <br />394.222 11,000 39ii <br />784.133 28,690 4% <br />92.265 (9,318) -9% <br />22.941 (8,810) -28% <br />93.799 - 0% <br />4,028.445 399,197 11% <br />2,0411.434 (436,201) -18% <br />8,593.976 (854,611) -9% <br />Capital Project Funds: <br />301 Capital Projects 7,755,034 15,850,367 21,029,188 2,57'6,213 (5,178,821) -67% <br />302 Impact Fee 203.982 326,040 313,040 216.9132 13,000 6% <br />303 Recreation Center Construction (878) (878) <br />Total Capital Project Funds 7,958,138 16,176.407 21.342,228 2,792.317 (5,165,321) -65% <br />Debt Service Finds: <br />402 Recreation Center Debt Service 1,138,866 1,336,670 1,740,600 734,936 (403,930) -35% <br />Total debt Service Funds 1,138,866 1,336.670 1,740,600 734,936 (403,930) -35% <br />Enterprise Funds (WC Basis): <br />501 Water U4l ty 17,394,115 7,964,460 19, f39,459 141 5,619,116 (11,774,999) -68% <br />502 Wastewater Utility 535,629 5,190,760 4,658,047 f51 868,342 332,713 62% <br />503 Stormwater Utility 840,376 1,413,450 1,042,870 16j 1,210,956 370,580 44% <br />510 Solid Waste & Recycling Utility 360,699 1,814,990 1,797,584 368.105 7,406 2% <br />520 Golf Course 583,547 2,520,220 2,476,243 [7] 632,524 43,977 7% <br />Total Enterprise Funds 19,719,366 18,893,880 29,914,203 8,699,043 (11,020,323) -56% <br />Internal Service Funds (WC Basis): <br />602 Technology Management <br />603 Fleet Management <br />Total Internal Service Funds <br />Total All Funds <br />65.971 57,010 75,750 <br />222.398 348,740 265,250 <br />288,369 405,750 <br />341,000 <br />47.231 (18,740) -28°t <br />305.888 83,490 38% <br />353.119 64.750 22% <br />$ 411,162,028 $ 74,683,452 $ 92,585,100 $ 30,260.380 $ (17.901,648) -37% <br />[7] Projected Expenditures Include a Projected Operational "Turrrback" of 5.5% , which = 1,417, 710 <br />(2] Projecred Expenditures Include a Projected Operational "Trrrrrback" of 6.O% , which = 288, 820 <br />[3] Projected Expenditures Include a Projected Operational "Turnrback" of 5.O% , which = 267,000 <br />[4] Projected Expenditures Inchrde a Projected Operational "Turnrback" of 7 0% , which = 346,150 <br />[5] Projected Expenditures Maude a Projected Operational "Turnrback" of 1.O% , which = 213,560 <br />(6] Projected Expenditures Inc/tide a Projected Operational "Turrrback" of 7 0% , which = 34,970 <br />[7] Projecred Expenditures Include a Projected Operational "Trrrnback" of 4.030 , which = 98,680 <br />Note that seven funds include a "turnback" and, therefore, those fund's Expenditures & Other Uses <br />are less than the fund's total appropriations. As a reminder, "turnback" refers to a positive actual -to - <br />budget variance at year end. Applying a turnback percentage accounts for the recognition that, <br />due to budgetary limitations and controls, the main operating funds typically spend less than their <br />total budget. <br />9 <br />