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11. Governmental Fund Liabilities <br />Total liabilities of the governmental fund types. Includes accounts <br />payable, outstanding principal of short term debt, certain long-term debt, <br />and other liabilities. <br />12 Budget to Actual Revenues <br />13. Budget to Actual Expe:aditures <br />Compares budget to actual figures for two fund types: general fund and <br />special revenue funds. <br />Not shown are debt service funds, capital projects funds, special assessment <br />funds, any enterprise funds, or fiduciary (trust and agency) funds which are <br />not required to be budgeted by GAAP. <br />14. Fund Balances (unreserved, undesignated) <br />General Fund <br />Special Revenue Funds <br />15. Earnings on Investments <br />Interest income includes earnings on all governmental fund investments, such <br />as surplus funds which may be temporarily invested. General fund, special <br />revenue funds and all other governmental funds are included. <br />16. Current Debt Service Costs <br />Includes the principal and interest paid during the year on long-term debt <br />by the governmental funds. <br />Total debt redemption <br />plus Interest and fiscal charges <br />17. Number of Employees <br />Source: Reported by city personnel. Full-time includes (generally) full- <br />time only. Part-time includes part-time and part-time seasonal workers. <br />18. Compensation and Employer -Paid Fringe Benefits <br />Source: Reported by city personnel. Compensation covers governmental fund <br />employees. Also reported are fringe benefits including sick leave, vacation <br />leave; severance pay; employer contributions for retirement; employer <br />payments for health, life and disability insurance; benefits and insurance <br />premiums for unemployment compensation and workers compensation; the value <br />of past retirement benefits and any other benefits. <br />Some cities have estimated fringe benefits, while some provide actual <br />dollar amounts. <br />- 4 - <br />