InstructionsINSTRUCTIONS FOR THE CITIZEN'S GUIDE SPREADSHEETNote: The years on a local unit's Citizen's Guide will be different than the years on thelocal unit's Projected Budget Report.The spreadsheet is organized by tabs. The first tab to the right of the "Instructions" tab is titled"Data Input" and is the tab where the majority of the information will be entered. Each tab has aCommentary box where supplemental information can be added. The next four tabs contain theCitizen's Guide and is organized as follows:1.Revenues2.Expenditures3.Position4.ObligationsTo enter information in the "Data Input" tab, you will need to have copies of your financialstatements, trial balances, or F-65 forms. To use the spreadsheet:1.Rows 2 and 3 enter your Local Unit Name and Local Unit Code in the yellow highlightedboxes.2.Rows 8 through 33 present the revenues and expenditures from all governmental funds.a.These rows should include the General Fund plus all special revenue, debtservice, capital project, and permanent funds (if you are using the F-65 forms, thisis the sum of columns (a) and (b)).b.If you have any revenue or expenditure categories that are not being used byyour local unit, please "Hide" those rows on the "Data Input" tab. This willremove them from the graphs so that the graphical presentation will be easierfor the citizen to understand.3.Rows 34 through 41 present the financial position (fund balance) as of the balance sheetdate.a.These rows should include the General Fund plus all special revenue, debtservice, capital project, and permanent funds (if you are using the F-65 forms, thisis the sum of columns (a) and (b)).b.If you have any financial position (fund balance) categories that are not beingused by your local unit (i.e., you have no commitments or you have noassignments etc.), please "Hide" those rows on the "Data Input" tab. This willremove them from the graphs. The law does not require you to restate fundbalances for years prior to the implementation of GASB 54. It is optional, butencouraged.4.Rows 44 through 61 present the liabilities not counted on a modified-accrual basis. Thisrepresents the funded status of all "defined benefit" employee benefit plans (pensionplans, retiree health care, or any other post-employment benefit (OPEB) plans).a.If you do not have any unfunded pensions or unfunded OPEB, pleasenote that in the Commentary box on the "Obligations" tab.b.Information for this section should be in the footnote disclosures of yourannual financial statements; it is also available in your actuarial valuations.c.Many local units do not have annual information related to the actuarial accruedliability (AAL) for retiree health care plans. For those communities, werecommend estimating the information between valuations so that a fair picturecan still be obtained. For example: if the 2007 AAL was $5 million and the2010 AAL was $8 million, you could estimate to $6 million for 2008 and$7 million for 2009.5.Rows 64 through 73 present the debt information. This represents all governmentalliabilities not already reported in the funds themselves.a.If you do not have any debt, please note that in the Commentary box onthe "Obligations" tab.b.Information for this section generally can be found in the footnote disclosuresof your financial statements.6.Row 75 presents population information. This section is presented so that you cancompute measures on a per-capita basis, and will make it easier for comparisons withother local units in the future. For 2010, the population count should agree with the U.S.census figures. For all other years, estimates of population are generally availablethrough your regional council of governments.7.Rows 78 and 79 enter the Contact Information in the yellow highlighted boxes.8.Rows 85 through 89 are grayed out and should be ignored. This section is necessary inorder for the interactive revenue and expenditure charts to operate properly.On the "Revenues" and "Expenditures" tabs, box number 4 has been built as an interactivechart. When this is put on your website, the user can choose any revenue (expenditure) fromthe drop-down list and see the historical trend for that particular revenue (expenditure).Before publishing the Citizens Guide to your website, we highly recommend you "Hide"the Data Input tab and the Instructions tab so that this document will be user-friendly. To hide a tab (or row), right click on the tab (or row) and select "Hide".Make sure when you print or save this document to a PDF, you use the Print Entire Workbookoption. Then the entire Citizens Guide will be in one document.

Data InputCITIZEN'S GUIDE TO LOCAL UNIT FINANCES-CITY OF BELLEVILLE2009201020112012201320122013F/S ReferenceStatement of Revenues & Expenditures - All governmental fundsPer capita informationRevenuesTaxes$1,383,085$1,336,038$1,314,285$1,219,737$1,142,204$305$286p14Licenses & Permits$65,483$37,895$38,846$84,421$92,108$21$23From Federal Government$42,461$30,541$72,434$12,682$11,202$3$3From State Government$686,723$657,128$587,517$662,992$596,960$166$149Charges for Services$566,295$583,335$415,561$402,231$407,015$101$102Fines & Forfeitures$71,445$67,099$72,207$77,232$80,591$19$20Interest & Rents$35,681$29,516$39,875$31,881$20,314$8$5Other Revenues$676,771$190,514$182,432$278,119$195,227$70$49Sale of Debt or Assets$158,718$74,258$2,725$7,501$24,707$2$6p14 Proceeds from Issuance of Long Term DebtTotal Revenues$3,686,662$3,006,324$2,725,882$2,776,796$2,570,328$695$644ExpendituresGeneral Government$447,124$485,434$447,084$436,710$410,056$109$103p14Police & Fire$1,285,200$1,248,011$1,240,164$1,280,012$1,249,215$320$313Other Public Safety$49,241$44,368$40,486$50,289$117,642$13$29Roads$276,826$227,554$215,446$155,566$147,298$39$37Other Public Works$593,212$625,784$378,011$393,219$367,943$98$92Health & Welfare0.00.00.00.00.0Community/Econ. Development0.00.00.00.00.0Recreation & Culture$169,194$203,357$116,742$44,458$40,066$11$10Capital Outlay$570,266$209,771$81,989$24,044$214,750$6$54Debt Service$77,540$60,762$60,762$158,020$5,122$40$1Extraordinary/Special Items$(3,520)$(7,410)0.00.00.00.0Total Expenditures$3,465,083$3,097,631$2,580,684$2,542,318$2,552,092$637$639Surplus (Shortfall)$221,579$(91,307)$145,198$234,478$18,236$59$5Financial Position - All governmental fundsNonspendable0.00.0$64,614$64,370$127,515$16$32p12Restricted$232,201$239,611$450,690$645,502$611,256$162$153Committed0.00.0$185,388$77,505$28,982$19$7Assigned0.00.00.00.00.00.0Unassigned0.00.0$328,943$476,736$514,596$119$129Total Fund Balance$232,201$239,611$1,029,635$1,264,113$1,282,349$317$321Liabilities not counted on a modified-accrual basisPensionsDate of actuarial valuation:12/31/0812/31/0912/31/1012/31/1112/31/12p33Assets$3,761,771$3,881,095$3,993,656$4,139,794$4,224,877Actuarial Liability$5,939,461$6,400,475$6,704,765$6,984,110$6,969,831Unfunded (Overfunded)$2,177,690$2,519,380$2,711,109$2,844,316$2,744,954$712$687Percent funded63%61%60%59%61%OPEBDate of actuarial valuation:12/31/0712/31/0812/31/0812/31/0812/31/11Assets0.00.00.0Actuarial Liability$3,308,990$3,411,330$3,411,330$3,411,330$4,201,103p34Unfunded$3,308,990$3,411,330$3,411,330$3,411,330$4,201,103$854$1,052Percent funded0%0%0%0%0%Sum of All Pension & OPEB PlansAssets$3,761,771$3,881,095$3,993,656$4,139,794$4,224,877Actuarial Liability$9,248,451$9,811,805$10,116,095$10,395,440$11,170,934Unfunded$5,486,680$5,930,710$6,122,439$6,255,646$6,946,057$1,566$1,739Percent funded41%40%39%40%38%DebtBonds & Contracts Payable$715,408$659,908$512,032$325,191$197,564p30Capital Leases0.00.0$9,991$1,4780.0Other Contractual Debt0.00.00.00.00.0Structured Debt$715,408$659,908$522,023$326,669$197,564$82$49Employee Compensated Absences$91,492$100,583$109,018$89,324$86,408$22$22p30Landfill Closure & Postclosure Care0.00.00.00.00.00.0Uninsured Losses0.00.00.00.00.00.0Other Claims & Contingencies0.00.00.00.00.00.0Total Long Term Debt (Excluding Pension & OPEB)$806,900$760,491$631,041$415,993$283,972$104$71Population Information$3,997$3,994$3,994$3,994$3,994Contact InformationContact Name:Diana KollmeyerContact Phone Number:734-697-9323Graph data, pulled from above data:$10Revenue:$920092010201120122013Sale of Debt or Assets$158,718$74,258$2,725$7,501$24,707Expenditures:$1General Government$447,124$485,434$447,084$436,710$410,056Sale of debt or assetsProceeds from debt$158,718$74,2580.00.0$24,707premium or discount0.00.00.00.00.0Sale of asets0.00.0$2,725$7,5010.0Payment to refunding agent0.00.00.00.00.0total$158,718$74,258$2,725$7,501$24,707Net interfund transfersTransfers in$90,798$57,165$35,523$36,250$38,750Transfers out$(90,798)$(57,165)$(35,523)$(36,250)$(38,750)total0.00.00.00.00.0Nonspendable fund balancesGeneral Fund$1,317$42,008$64,108$63,362$126,981Spec Rev funds0.0$2,235$506$1,008$534Debt service funds0.00.00.00.00.0Cap proj funds$288,7580.00.00.00.0Permanent funds0.00.00.00.00.0$290,075$44,243$64,614$64,370$127,515Restricted fund balancesP12General Fund0.00.0$11,239$14,910$14,645act 302 and other restrictedSpec Rev funds$199,078$200,563$157,698$273,052$294,309Roads/Police/Bld CodeDebt service funds0.00.00.00.00.0Cap proj funds$30,1270.0$35,342$106,419$47,231capital outlayPermanent funds$232,201$239,611$246,411$251,121$255,071cemetery maint.$461,406$440,174$450,690$645,502$611,256Committed fund balancesGeneral Fund$25,704$25,704$26,356$26,547$26,547Spec Rev funds0.00.00.00.00.0Debt service funds0.0$273,962$159,032$50,958$2,435Cap proj funds0.00.00.00.00.0Permanent funds0.00.00.00.00.0$25,704$299,666$185,388$77,505$28,982Assigned fund balancesGeneral Fund0.00.00.00.00.0Spec Rev funds0.00.00.00.00.0Debt service funds0.00.00.00.00.0Cap proj funds0.00.00.00.00.0Permanent funds0.00.00.00.00.00.00.00.00.00.0Unassigned fund balancesGeneral Fund$219,235$100,354$328,943$476,736$514,596Spec Rev funds0.00.00.00.00.0Debt service funds0.00.00.00.00.0Cap proj funds0.00.00.00.00.0Permanent funds0.00.00.00.00.0$219,235$100,354$328,943$476,736$514,596$996,420$884,437$1,029,635$1,264,113$1,282,349PensionsMERSvaluation date:12/31/0812/31/0912/31/1012/31/1112/31/12Assets$3,761,771$3,881,095$3,993,656$4,139,794$4,224,877p33Actuarial Liability$5,939,461$6,400,475$6,704,765$6,984,110$6,969,831P&Fvaluation date:3/31/093/31/10AssetsActuarial LiabilityTotalAssets$3,761,771$3,881,095$3,993,656$4,139,794$4,224,877Actuarial Liability$5,939,461$6,400,475$6,704,765$6,984,110$6,969,831OPEBGeneral Retireesvaluation date:12/31/0812/31/0812/31/0812/31/11Assets0.00.00.00.00.0Actuarial Liability$3,308,990$3,411,330$3,411,330$3,411,330$4,201,103p34P&Fvaluation date:AssetsActuarial LiabilityTotalAssets0.00.00.00.00.0Actuarial Liability$3,308,990$3,411,330$3,411,330$3,411,330$4,201,103

RevenuesCITIZEN'S GUIDE TO LOCAL UNIT FINANCES-CITY OF BELLEVILLEREVENUES1. Where our money comes from (all governmental funds)2. Compared to the prior year20122013% changeTaxes1,219,7371,142,204-6.36%Licenses & Permits$84,421$92,1089.11%From Federal Government$12,682$11,202-11.67%From State Government$662,992$596,960-9.96%Charges for Services$402,231$407,0151.19%Fines & Forfeitures$77,232$80,5914.35%Interest & Rents$31,881$20,314-36.28%Other Revenues$278,119$195,227-29.80%Sale of Debt or Assets$7,501$24,707229.38%Total Revenues2,776,7962,570,328-7.44%3. Revenue sources per capita - compared to the prior year4. Historical trends of individual sourcesCommentary:For more information on our unit's finances, contact Diana Kollmeyer at 734-697-9323.

Revenues$1,142,204$92,108$11,202$596,960$407,015$80,591$20,314$195,227$24,707

Expenditures$305$286$21$23$3$3$166$149$101$102$19$20$8$5$70$49$2$6

20122013

Position$158,718$74,258$2,725$7,501$24,707

Sale of Debt or Assets

ObligationsCITIZEN'S GUIDE TO LOCAL UNIT FINANCES-CITY OF BELLEVILLEEXPENDITURES1. Where we spend our money (all governmental funds)2. Compared to the prior year20122013% changeGeneral Government$436,710$410,056-6.10%Police & Fire$1,280,012$1,249,215-2.41%Other Public Safety$50,289$117,642133.93%Roads$155,566$147,298-5.31%Other Public Works$393,219$367,943-6.43%Health & Welfare0.00.0N/ACommunity/Econ. Development0.00.0N/ARecreation & Culture$44,458$40,066-9.88%Capital Outlay$24,044$214,750793.15%Debt Service$158,020$5,122-96.76%Extraordinary/Special Items0.00.0N/ATotal Expenditures2,542,3182,552,0920.38%3. Spending per capita - compared to the prior year4. Historical trends of individual departments:Commentary:For more information on our unit's finances, contact Diana Kollmeyer at 734-697-9323.

Obligations$410,056$1,249,215$117,642$147,298$367,943$40,066$214,750$5,122Extraordinary/Special Items

$109$103$320$313$13$29$39$37$98$92$11$10$6$54$40$10.00.0

20122013

$447,124$485,434$447,084$436,710$410,056

General Government

CITIZEN'S GUIDE TO LOCAL UNIT FINANCES-CITY OF BELLEVILLEFINANCIAL POSITION1. How have we managed our governmental fund resources (fund balance)?2. Compared to the prior year20122013% changeRevenue$2,776,796$2,570,328-7.44%Expenditures$2,542,318$2,552,0920.38%Surplus (shortfall)$234,478$18,236-92.22%Fund balance, by component:Nonspendable$64,370$127,51598.10%Restricted$645,502$611,256-5.31%Committed$77,505$28,982-62.61%Assigned0.00.0N/AUnassigned$476,736$514,5967.94%total fund balance$1,264,113$1,282,3491.44%3. Fund balance per capita - compared to the prior year4. Historical trends of individual componentsCommentary:For more information on our unit's finances, contact Diana Kollmeyer at 734-697-9323.

$3,686,662$3,465,083$232,201$3,006,324$3,097,631$239,611$2,725,882$2,580,684$1,029,635$2,776,796$2,542,318$1,264,113$2,570,328$2,552,092$1,282,349

Total RevenuesTotal ExpendituresTotal Fund Balance

0.0$232,2010.0$2,0090.00.0$239,6110.0$2,0100.0$64,614$450,690$185,388$2,011$328,943$64,370$645,502$77,505$2,012$476,736$127,515$611,256$28,982$2,013$514,596

NonspendableRestrictedCommittedAssignedUnassigned

$16$162$19$2,012$119$32$153$7$2,013$129

NonspendableRestrictedCommittedAssignedUnassigned

CITIZEN'S GUIDE TO LOCAL UNIT FINANCES-CITY OF BELLEVILLEOTHER LONG TERM OBLIGATIONS1. Pension funding status2. Retiree Health care funding status3. Percent funded - compared to the prior year4. Long Term Debt obligations:5. Debt & other long term obligations per capita - compared to the prior yearCommentary:For more information on our unit's finances, contact Diana Kollmeyer at 734-697-9323.

$3,761,771$5,939,461$3,881,095$6,400,475$3,993,656$6,704,765$4,139,794$6,984,110$4,224,877$6,969,831

AssetsActuarial Liability

$39,447$3,308,9900.0$3,411,3300.0$3,411,3300.0$3,411,330$40,908$4,201,103

AssetsActuarial Liability

$715,408$91,4920.00.00.0$659,908$100,5830.00.00.0$522,023$109,0180.00.00.0$326,669$89,3240.00.00.0$197,564$86,408$2,013$2,013$2,013

Structured DebtEmployee Compensated AbsencesLandfill Closure & Postclosure CareUninsured LossesOther Claims & Contingencies

$82$220.00.00.0$49$220.00.00.0

Structured DebtEmployee Compensated AbsencesLandfill Closure & Postclosure CareUninsured LossesOther Claims & Contingencies

$1$10.00.0$0$0

12/31/201112/31/2012