VILLAGE OF GRAFTON Ozaukee County, Wisconsin Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds For the Year Ended December 31, 2016 Special Revenue Funds Park and Woodlawn Park and Open Revolving Cemetery Recreational Space Loan Capital Facilities Recreation Library Environmental Aquatics Revenues Taxes $ 35,000 $ - $ - $ - $ - $ 480,216 $ - $ - Special assessments - - - - - - - - Intergovernmental - - - - - 183,808 - - Donations - - - - - 575 - - Public charges for services - - 2,600 - 66,288 13,324 - 109,157 Intergovernmental charges for services - - - - - - - - Impact fees - - - 334,796 - - - - Investment income 224 3,635 34 1,383 - - 1,786 - Miscellaneous - - - - - 863 - 345 Total Revenues 35,224 3,635 2,634 336,179 66,288 678,786 1,786 109,502 Expenditures Current General government - - - - - - - - Public safety - - - - - - - - Public works - - - - - - - - Community enrichment services - - 264 40 93,432 678,394 - 167,445 Conservation and development - 2,013 - - - - 19,695 - Capital outlay 31,345 - - - - - - - Total Expenditures 31,345 2,013 264 40 93,432 678,394 19,695 167,445 Excess (Deficit) of Revenues Over (Under) Expenditures 3,879 1,622 2,370 336,139 (27,144) 392 (17,909) (57,943) Other Financing Sources (Uses) Proceeds from sale of capital assets - - - - - - - - Transfers in - - - - 26,676 - - 57,943 Transfers out - - - (27,225) - - - - Total Other Financing Sources (Uses) - - - (27,225) 26,676 - - 57,943 Net Change in Fund Balance 3,879 1,622 2,370 308,914 (468) 392 (17,909) - FUND BALANCE - BEGINNING OF YEAR 46,705 736,291 12,309 85,829 468 87,641 60,966 - FUND BALANCE - END OF YEAR $ 50,584 $ 737,913 $ 14,679 $ 394,743 $ - $ 88,033 $ 43,057 $ - 98