GARLAND COUN COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHA REGULATO FOR THE YEAR ENDED REVENUES State aid Federal aid Property taxes Sales taxes Fines, forfeitures, and costs Interest Officers' fees Insurance premiums Donations Sanitation fees 911 Fees Jail fees Commissary sales Treasurer's commission Collector's commission Other TOTAL REVENUES Less: Treasurer's commission NET REVENUES EXPENDITURES Current: General government Law enforcement Highways and streets Public safety Sanitation Recreation and culture Total Current Debt Service: Bond principal Bond interest and other charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Sales taxes remitted by cities TOTAL OTHER FINANCING SOURCES (USES) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES - JANUARY 1 FUND BALANCES - DECEMBER 31 $ 1,454 5,325 9,153 $ 5,455,454 68,144 387 10,040 150 1,518 620,921 645 42,293 74,501 6,140,983 61,346 74,501 6,079,637 42,209 8,153,396 42,209 8,153,396 42,209 8,153,396 32,292 (2,073,759) 189,633 3,694,422 3,884,0551,810,296 32,292 7,085,455 195,862 $ 8,895,751 $ 228,154 Court Cost Detention Facility -34
NTY, ARKANSAS ANGES IN FUND BALANCES - OTHER FUNDS IN THE AGGREGATE - ORY BASIS D DECEMBER 31, 2021 Schedule 2 1,071 $ $ 119,611 706 34,528 $ 592 $ 445,986 391,495 276 58,124 $ 120,317 34,528 838,073 1,347 58,124 802 231 2,990 119,515 34,297 835,083 1,347 58,124 79,265 828,248 13,826 57,142 79,265 828,248 13,826 57,142 79,265 828,248 13,826 57,142 40,250 34,297 6,835 (12,479) 982 11,793 (1,071) 10,722 40,250 34,297 6,835 (1,757) 982 380,673 209,494 307,725 49 $ 3,120 21,227 $ 420,923 $ 243,791 $ 314,560 $ 49 $ 1,363 $ 22,209 Animal Control Detention Facility Reserve Sheriff's Commissary Court Security Grant Bulletproof Vest Grant Drug Task Force - Investigator Grant SPECIAL REVENUE FUNDS 4 -
GARLAND COUN COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHA REGULATO FOR THE YEAR ENDED REVENUES State aid Federal aid Property taxes Sales taxes Fines, forfeitures, and costs Interest Officers' fees Insurance premiums Donations Sanitation fees 911 Fees Jail fees Commissary sales Treasurer's commission Collector's commission Other TOTAL REVENUES Less: Treasurer's commission NET REVENUES EXPENDITURES Current: General government Law enforcement Highways and streets Public safety Sanitation Recreation and culture Total Current Debt Service: Bond principal Bond interest and other charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Sales taxes remitted by cities TOTAL OTHER FINANCING SOURCES (USES) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES - JANUARY 1 FUND BALANCES - DECEMBER 31 $ 28,574 $ 46,412 21 28,574 46,433 28,574 46,433 27,146 43,669 27,146 43,669 27,146 43,669 1,428 2,764 159,833 (57,302) 102,531105,295 1,428 20,566 18,429 $ 125,861 $ 19,857 Selective Traffic Enforcement Project (STEP) Grant Juvenile Detention Grant In Aid -35
NTY, ARKANSAS ANGES IN FUND BALANCES - OTHER FUNDS IN THE AGGREGATE - ORY BASIS D DECEMBER 31, 2021 Schedule 2 50,566 $ 30,941 $ 76,830 $ 4,014 $ 63 689 50,566 31,004 77,519 4,014 50,566 31,004 77,519 4,014 4,014 87,647 29,585 85,368 744 $ 87,647 29,585 85,368 4,014 744 87,647 29,585 85,368 4,014 744 (37,081) 1,419 (7,849) (744) 39,048 25,742 86,700 39,048 25,742 86,700 1,967 27,161 78,851 (744) 10,884 5,023 35,000 $ 0 755 $ 12,851 $ 32,184 $ 35,000 $ 78,851 $ 0 $ 11 Hazard Mitigation Assistance Grant Ecrash/Ecite System Grant Mountain Valley Community Block Grant Juvenile Court Incentive Program Grant Victims of Crime Act (VOCA) Program Grant Justice Assistance Grant (JAG) SPECIAL REVENUE FUNDS 5 -
GARLAND COUN COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHA REGULATO FOR THE YEAR ENDED REVENUES State aid Federal aid Property taxes Sales taxes Fines, forfeitures, and costs Interest Officers' fees Insurance premiums Donations Sanitation fees 911 Fees Jail fees Commissary sales Treasurer's commission Collector's commission Other TOTAL REVENUES Less: Treasurer's commission NET REVENUES EXPENDITURES Current: General government Law enforcement Highways and streets Public safety Sanitation Recreation and culture Total Current Debt Service: Bond principal Bond interest and other charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Sales taxes remitted by cities TOTAL OTHER FINANCING SOURCES (USES) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES - JANUARY 1 FUND BALANCES - DECEMBER 31 $ 1,186 $ $ 50,556 50,556 1,186 50,556 1,186 22,389 1,186 22,389 1,186 22,389 1,186 28,167 0 0 28,167 9,991 54,360 $ 9,991 $ 82,527 $ Coronavirus Emergency Supplemental Funding Grant J Juvenile Drug Court Accountability Grant -36
NTY, ARKANSAS ANGES IN FUND BALANCES - OTHER FUNDS IN THE AGGREGATE - ORY BASIS D DECEMBER 31, 2021 Schedule 2 10,492 $ 30,555 $ 34,821 $ 808 $ 10,49230,555 34,821 808 10,49230,555 34,821 808 12,0472,408 $ 619 $ 32,036 808 37,168 12,0472,408 37,168 619 32,036 808 12,0472,408 37,168 619 32,036 808 (1,555)(2,408) (6,613) (619) 2,785 0 50,000 562,552 25,000 50,000 562,552 25,000 (1,555) (2,408) 555,939 (619) 52,785 25,000 3,106 2,500 0 660 0 0 $ 1,551 $ 92 $ 555,939 $ 41 $ 52,785 $ 25,000 uvenile Officer Grant Entergy Grant - Boating Safety Program Garland County Safe Room Project Juvenile Courtroom Projection Project Grant Peers Achieving Collaborative Treatment (PACT) Grant Comprehensive Opioid Abuse SiteBased Program (COAP) Grant SPECIAL REVENUE FUNDS 6 -
GARLAND COUN COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHA REGULATO FOR THE YEAR ENDED REVENUES State aid Federal aid Property taxes Sales taxes Fines, forfeitures, and costs Interest Officers' fees Insurance premiums Donations Sanitation fees 911 Fees Jail fees Commissary sales Treasurer's commission Collector's commission Other TOTAL REVENUES Less: Treasurer's commission NET REVENUES EXPENDITURES Current: General government Law enforcement Highways and streets Public safety Sanitation Recreation and culture Total Current Debt Service: Bond principal Bond interest and other charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out Sales taxes remitted by cities TOTAL OTHER FINANCING SOURCES (USES) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES - JANUARY 1 FUND BALANCES - DECEMBER 31 $ 49,960 2 280 $ 23 371 294 397 50,534 397 50,534 118 35,136 118 35,136 118 35,136 278 15,398 (189 (189 15,398 88 143,135 235 $ 158,533 $ 324 Law Library Communica Facility a Equipme SPECIAL REVENUE FUND -37
NTY, ARKANSAS ANGES IN FUND BALANCES - OTHER FUNDS IN THE AGGREGATE - ORY BASIS D DECEMBER 31, 2021 Schedule 2 Totals $ 1,122,591 10,377,648 3,019,142 $ 22,770,964 15,267,335 1,041,862 $ 1,582,199 2,048 32,725 $ 16 $ 587 136,817 1,093,200 3,954 2,065 149,025 9,007,302 1,732,000 992,201 1,280 445,986 122,199 351,213 300 53,934 892,934 7,582 32,725 1,095,796 16 15,267,922 53,797,486 190,258 5,606 7,582 32,725 1,090,190 16 15,267,922 53,607,228 2,348,294 8,997 10,010,320 762,687 762,687 2,257,419 8,709,901 3,119,635 8,997 762,687 27,208,256 14,455,000 235,000 14,690,000 494,325 9,412 503,737 8,997 762,687 244,412 14,949,325 42,401,993 8,585 (729,962) 1,090,190 (244,396) 318,597 11,205,235 2,284,334 165,559 (1,084,450) 9,633) (1,340,819) 3,694,422 (1,084,450) 9,633) 165,559 4,637,937 8,952 (729,962) 5,740 (78,837) 318,597 15,843,172 5,329 18,105,136 83,737 285,471 5,574,487 54,392,215 4,281 $ 17,375,174 $ 89,477 $ 206,634 $ 5,893,084 $ 70,235,387 DEBT SERVICE FUNDS ation nd ent Road Improvement Construction Court Cost and Fine 2015 Capital Improvement Refunding Revenue Bond 2016 Sales and Use Tax Bond S CAPITAL PROJECTS FUND 7 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description Treasurer's Automation Ark. Code Ann. § 21-6-302 establishe Treasurer's office and to purchase, main Collector's Automation Ark. Code Ann. § 21-6-305 established f office and to purchase, maintain, and op Circuit Court Automation Ark. Code Ann. § 16-13-704 establishe technology and to defray the cost of fine Assessor's Amendment no. 79 Ark. Code Ann. § 26-26-310 provides th Fund be allocated to county assessors fo County Clerk's Cost Ark. Code Ann. § 21-6-413 established systems and any legitimate county purpo County Recorder's Cost Ark. Code Ann. § 21-6-306 established systems and any legitimate county purpo County Library Ark. Code Ann. § 13-2-404 established support, operation, and maintenance of t Solid Waste Ark. Code Ann. § 8-6-212 authorizes cou charges, and licenses. Each fee, charge County Ordinance no. O-78-17 (May 22 established fund to receive sanitation fee Assessor's Reappraisal Cost Ark. Code Ann. § 26-26-1907 establishe Support Collection Cost Ark. Code Ann. § 9-10-109 established f Breathalyzer Ark. Code Ann. § 16-10-307 established purchase breathalyzer. GARLAND COUN NOTES TO SCHE DECEMBE -38
the aggregate. d fund to receive up to 10% of Treasurer's gross commissions to operate the ntain, and operate an automated accounting and record keeping system. fund to receive up to 10% of collector's gross commission to operate the collector's perate an automated record keeping system. d fund to receive circuit court installment fees to be used for circuit court-related collection. hat 1% of the county's share of surplus funds from the Property Tax Relief Trust or the purpose of administering Ark. Const. amend. 79. fund to receive fees collected by county clerks to be used for automated record ose. d fund to receive fees collected by circuit clerks to be used for automated record ose. fund to account for library property tax millage levied by the quorum court for the the public library. unties to fund a solid waste management system for the county by assessing fees, e, and license shall be based on a fee schedule contained in an ordinance. Garland , 1979) as amended by Garland County Ordinance no. O-91-07 (March 11, 1991) es to be used for the collection and disposal of solid waste. d fund to pay reappraisals of real property with revenue received from the State. fund to receive fees to offset administrative costs in the clerk's office. d fund to receive revenues generated from court costs to be used to maintain and NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 8 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description GARLAND COUN NOTES TO SCHE DECEMBE Garland County Detention Center Maintenance and Operations Ark. Code Ann. § 16-17-129 allows a co to defray the cost of incarcerating county Boating Safety Ark. Code Ann. § 27-101-111 establishe county or for emergency rescue services 911 Emergency Ark. Code Ann. § 12-10-318 established 911 emergency services. Rescue / Emergency Response / Law Enforcement Vehicle Ark. Code Ann. § 27-22-103 established purchase and maintenance of rescue, animals owned or used by law enforcem used for those purposes. Public Defender Ark. Code Ann. § 14-20-102 established to be used to pay reasonable and neces Ark. Code Ann. § 17-19-301 authorized Public Defender Commission. Three do operating expenses of the public defend Case Coordinator (Victim/Witness) Ark. Code Ann. § 16-21-151 established operating victim/witness program. Adult Drug Court Ark. Code Ann. § 16-98-304 establishe benefit and administration of the drug co Circuit Court Juvenile Division Ark. Code Ann. §§ 16-13-326, 9-27-367 and supplies to juveniles at the discretio Circuit Clerk Commissioner's Fee Ark. Code Ann. § 21-6-412 established f personal property under judicial decree performance of the Commissioner's dutie -39
the aggregate. NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 ounty to levy an additional fine, not to exceed $20. Funds shall be used exclusively y prisoners, including construction and maintenance of the county jail. ed fund to receive fees to be used for operating a patrol on the waterways within the s if the county has not established a patrol. d fund to receive fees collected by commercial mobile radio service providers for d fund to account for the fine for failure to insure motor vehicles to be used for the emergency medical, and law enforcement vehicles, communications equipment, ment agencies, life-saving medical apparatus, and law enforcement apparatus to be d fund to receive funds distributed in accordance with Ark. Code Ann. § 16-10-307 sary costs incurred in the defense an representation of indigent person. d a bail bond fee of $20 to be collected, which shall be remitted to the Arkansas ollars of each fee is remitted back to the county quarterly to be used to defray the er office. d fund to receive district court costs levied to be used by prosecuting attorney for d fund to receive program user fees set by drug court judges to be used for the ourt program. established fund to receive juvenile fees, court costs, and fines to provide services n of the juvenile division of circuit court. fund to receive fee awarded, when appointed as commissioner, for a sale of real or e. The funds are to be used to offset administrative costs associated with the es and for general operations expense of the office of circuit clerk. 9 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description GARLAND COUN NOTES TO SCHE DECEMBE Assessor's Late Assessment Fee Ark. Code Ann. § 26-26-201 established assessor to help pay for the expense of Drug Control Ark. Code Ann. § 5-54-505 establishe Prosecuting Attorney. American Rescue Plan Garland County Ordinance no. O-21-14 Local Fiscal Recovery Funds (SLRF), a recovery from the COVID-19 public healt County Library American Rescue Plan Garland County Ordinance no. O-21-25 Local Fiscal Recovery Funds (SLRF), a recovery from the COVID-19 public healt Detention Facility Garland County Ordinance no. O-13-6 between Garland County and the City of and use tax to be utilized for the operati of housing county and city prisoners. Court Cost Ark. Code Ann. § 16-10-307 established used to defray a part of the expense of th Animal Control Garland County Ordinance no. O-18-10 vouchers to spay and neuter animals in G Detention Facility Reserve Garland County Ordinance. no. O-18-05 Sheriff's Commissary Garland County Ordinance no. O-08-54 commissary with funds to be used to ope by appropriation. Court Security Grant Ark. Code Ann. § 16-10-1006 establish assist in the implementation of local secu -40
the aggregate. NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 d fund to receive $.50 fee on delinquent persons which shall be used by the county assessing property. ed fund to receive asset forfeitures resulting from drug offense cases due to 4 (May 10, 2021) established fund to receive and disburse Coronavirus State and part of the American Rescue Plan Act (ARPA) of 2021, to support response to and th emergency. (August 9, 2021) established fund to receive and disburse Coronavirus State and part of the American Rescue Plan Act (ARPA) of 2021, to support response to and th emergency. 64 (October 14, 2013) authorizes an Interlocal Detention Services Agreement f Hot Springs. The Interlocal Detention Services Agreement allows a 0.375% sales on and maintenance of the Garland County Detention Facility and to pay the costs d the County Administration of Justice Fund which continued to finance this fund he administration of justice. 0 (February 12, 2018) established the fund to receive funds to be used to pay for Garland County and related costs. (February 12, 2018) established fund to maintain the detention facility. (August 8, 2007) established the fund to receive funds from the inmate erate the inmate commissary and other law enforcement expenses as authorized ed fund for the purpose of providing financial assistance to local governments to urity and emergency preparedness plans for circuit and district courts. 0 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description GARLAND COUN NOTES TO SCHE DECEMBE Bulletproof Vest Grant Garland County Ordinance no. O-09-38 vests. Drug Task Force - Investigator Grant Garland County Ordinance no. O-14-17 Finance and Administration State Drug Investigator position within the Garland C Selective Traffic Enforcement Project (STEP) Grant Garland County Ordinance no. O-16-66 Police Commission for law enforcement Juvenile Detention Grant In Aid Garland County Ordinance no. O-15-65 Finance and Administration for law enfor Victims of Crime Act (VOCA) Program Grant Garland County Ordinance no. O-15-66 Finance and Administration for the Garla Justice Assistance Grant (JAG) Garland County Ordinance no. O-16-6 enforcement expenditures. Hazard Mitigation Assistance Grant Garland County Ordinance no. O-14-2 Department of Emergency Management Ecrash/Ecite System Grant Garland County Ordinance no. O-17-59 State Police for law enforcement equipm Mountain Valley Community Block Grant Garland County Ordinance no. O-17-61 Community and Economic Development Juvenile Court Incentive Program Grant Garland County Ordinance no. O-19-5 Community Foundation to support the ju Juvenile Drug Court Accountability Grant Garland County Ordinance no. O-21-10 Office of the Courts to support Juvenile D -41
the aggregate. NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 8 (August 10, 2009) established fund to receive federal grant funds for bulletproof 7 (March 10, 2014) established to receive a state grant from the Department of g Crime Enforcement Fund to fund 80% of the salary for a Drug Task Force County Prosecuting Attorney's Office. (September 12, 2016) established fund to receive a grant from the Arkansas State expenditures. (September 24, 2015) established fund to receive a grant from the Department of rcement expenditures. 6 (October 12, 2015) established fund to receive a grant from the Department of and County Prosecuting Attorney office expenditures. 67 (September 12, 2016) established fund to receive a federal grant for law 26 (April 14, 2014) established the fund to receive a grant from the Arkansas t to update the Garland County Hazard Mitigation Plan. 9 (November 27, 2017) established the fund to receive a grant from the Arkansas ment. (November 27, 2017) established the fund to receive a grant from the Arkansas t Program (ACEDP) for equipment acquisition by Mountain Valley Spring Water. 55 (December 9, 2019) established fund to receive a grant from the Arkansas venile court incentive program, expenditures are for law enforcement. (April 12, 2021) established fund to receive a grant from Arkansas Administrative Drug Court program, expenditures are for law enforcement. 1 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description GARLAND COUN NOTES TO SCHE DECEMBE Coronavirus Emergency Supplemental Funding Grant Garland County Ordinance no. O-20-13 award from U.S. Department of Justice t Juvenile Officer Grant Garland County Ordinance no. O-20-24 Office of the Courts for Circuit Court Divi Entergy Grant - Boating Safety Program Garland County Ordinance no. O-20-2 expenditures associated with the Sheriff' Garland County Safe Room Project Garland County Ordinance no. O-21-10 Mitigation Grant Program to establish a d Juvenile Courtroom Projection Project Grant Garland County Ordinance no. O-21-10 office of the Courts to purchase a docum Peers Achieving Collaborative Treatment (PACT) Grant Garland County Ordinance no. O-21-10 Human Services to fund programs for Ja Comprehensive Opioid Abuse Site-Based Program (COAP) Grant Garland County Ordinance no. O-21-12 Finance and Administrative to combat op Law Library Ark. Code Ann. § 16-23-101 established maintenance, and operation of a county Communication Facility and Equipment Ark. Code Ann. §§ 21-6-307, 12-41-105 funds, and profits earned from prisoner replace existing communication equip communications facility or system for th sheriff's department. -42
the aggregate. NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 (May 12, 2020) and O-21-10 (April 12, 2021) established fund to receive a federal to pay for overtime and personal protective equipment. 4 (August 10, 2020) established fund to receive a grant from the Administrative ision II expenditures. 25 (September 14, 2020) established fund to receive a grant from Entergy for 's office. 0 (April 12, 2021) established fund to receive a FEMA grant through the Hazard dual purpose stand-alone safe room. (April 12, 2021) established fund to receive a grant from Arkansas Administrative ment camera and presenter for the Garland County Juvenile Court. (April 12, 2021) established fund to receive a grant from Arkansas Department of ail employees. (April 12, 2021) established fund to receive a grant from Arkansas Department of pioid abuse. d fund to receive court costs to be used for any purpose related to establishment, law library. 5 established fund to receive 25% of Sheriff's fees collected, phone commission commissary services to be used to train operations staff; operate, equip, repair, or pment; purchase additional communications equipment; otherwise improve a e sheriff's department; or purchase vehicles, weapons, or other equipment for the 2 -
The following funds and descriptions represent all funds reported as other funds in t Fund Name Fund Description GARLAND COUN NOTES TO SCHE DECEMBE Road Improvement Construction Garland County Ordinance no. O-16-80 purpose of financing all or a portion of th including particularly, without limitation easements, rights of way and related inte Court Cost and Fine Garland County Ordinance no. O-15-09 revenues pledged for the retirement of made to the 2015 Capital Improvemen service obligations, trustee's fees, and e 2015 Capital Improvement Refunding Revenue Bond Garland County Ordinance no. O-15-0 payment of principal and interest on the 2016 Sales and Use Tax Bond Garland County Ordinance no. O-16-80 purpose of financing all or a portion of th including particularly, without limitation easements, rights of way and related in This fund to provide for the payment of p Treasurer's accounts consist primarily of interest and funds held in trust not distribut Collector's accounts consist primarily of delinquent taxes not yet distributed to the va Sheriff's accounts consist primarily of fees settlement, bond, evidence, and inmate t County Clerk's accounts consist primarily of trust money. Circuit Clerk's accounts consist of trust money and settlements due to the treasurer County Judge's accounts consist of landfill fees not yet distributed to the Treasurer. -43
the aggregate. NTY, ARKANSAS EDULES 1 AND 2 R 31, 2021 0 (October 24, 2016) authorized the issuance of sales and use tax bonds for the he cost of new and improvements to existing roads, streets, and related structures, n, overpasses, underpasses, bridges and sidewalks, and any necessary land, ersection improvements, drainage and traffic control devices and improvements. 9 (March 9, 2015) established fund to account for monthly court costs and fine the 2015 Capital Improvement Refunding Revenue Bonds. Monthly transfers are nt Refunding Revenue Bond Fund to provide necessary funding for current debt xpenses. Any surplus funds remaining may be used for any lawful purpose. 9 (March 9, 2015) established fund for the purpose of providing funds for the bond issue. 0 (October 24, 2016) authorized the issuance of sales and use tax bonds for the he cost of new and improvements to existing roads, streets, and related structures, n, overpasses, underpasses, bridges and sidewalks, and any necessary land, ntersection improvements, drainage and traffic control devices and improvements. principal of and interest on Sales and Use Tax Bonds, Series 2016. ted to the appropriate agencies. arious taxing units. trust money. . 3 -
Schedule 3 December 31, 2021 Land 4,191,586 $ Buildings 64,888,904 Equipment 24,283,914 Construction in Progress 37,168 Improvements 3,519,809 Total $ 96,921,381 GARLAND COUNTY, ARKANSAS OTHER INFORMATION SCHEDULE OF CAPITAL ASSETS (Unaudited) DECEMBER 31, 2021 -44-
General 2021 202 Total Assets $ 24,771,207 $ 2 Total Liabilities 1,162,643 Total Fund Balances 23,608,564 2 Net Revenues 19,613,228 1 Total Expenditures 13,380,918 1 Total Other Financing Sources/Uses (3,395,338) ( GARLAND COUN SCHEDULE OF SELECTED INFORMATION FOR THE LAS DECEMBE (Unau $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 Total Assets Total Liabilities Tot Ba Genera -45
Schedule 4-1 20 2019 2018 2017 21,902,542 $ 19,100,864 $ 18,544,561 $ 22,312,826 1,130,950 1,128,704 892,962 1,141,264 20,771,592 17,972,160 17,651,599 21,171,562 9,515,886 16,768,029 16,845,539 16,672,193 4,502,231 15,044,070 18,337,684 15,070,797 (2,214,223) (1,403,398) (2,027,818) (548,828) NTY, ARKANSAS ST FIVE YEARS - GENERAL FUND - REGULATORY BASIS ER 31, 2021 udited) al Fund alances Net Revenues Total Expenditures al Fund 2021 2020 2019 2018 2017 5 - • • • • •
Road 2021 202 Total Assets $ 6,674,471 $ Total Liabilities 62,579 Total Fund Balances 6,611,892 Net Revenues 4,614,118 Total Expenditures 5,440,823 Total Other Financing Sources/Uses 2,451,823 GARLAND COUN SCHEDULE OF SELECTED INFORMATION FOR THE LA DECEMBE (Unau $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 Total Assets Total Liabilities Tota Bal Road -46
Schedule 4-2 20 2019 2018 2017 5,038,960 $ 3,476,175 $ 2,423,230 $ 2,316,288 52,186 256,473 191,705 100,121 4,986,774 3,219,702 2,231,525 2,216,167 4,139,225 4,123,145 3,955,130 3,876,833 4,823,976 5,134,968 5,689,772 6,441,639 2,451,823 2,000,000 1,750,000 1,500,000 NTY, ARKANSAS AST FIVE YEARS - ROAD FUND - REGULATORY BASIS R 31, 2021 udited) al Fund ances Net Revenues Total Expenditures Fund 2021 2020 2019 2018 2017 6 - • • • • •
Other Funds in the Aggregate 2021 202 Total Assets $ 74,613,812 $ 5 Total Liabilities 4,378,425 Total Fund Balances 70,235,387 5 Net Revenues 53,607,228 4 Total Expenditures 42,401,993 4 Total Other Financing Sources/Uses 4,637,937 GARLAND COUN SCHEDULE OF SELECTED INFORMATION FOR THE LAST FIVE YE DECEMBE (Unau $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 $90,000,000 Total Assets Total Liabilities Tot Ba Other Funds in -47
Schedule 4-3 20 2019 2018 2017 59,672,258 $ 57,059,368 $ 80,550,192 $ 83,064,092 5,423,178 5,561,540 3,534,892 4,468,936 54,249,080 51,497,828 77,015,300 78,595,156 43,745,557 38,802,723 39,255,637 29,488,019 40,756,705 63,723,593 41,113,311 28,217,073 (237,600) (596,602) 277,818 (951,172) NTY, ARKANSAS EARS - OTHER FUNDS IN THE AGGREGATE - REGULATORY BASIS ER 31, 2021 udited) al Fund alances Net Revenues Total Expenditures the Aggregate 2021 2020 2019 2018 2017 7 - • • • • •