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<br /> l.so Þ V <br /> City of San Marcos, Texas <br /> Exhibit 3 <br /> Combined Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances - Budget and Actual (GAAP Basis) - <br /> All Governmental Fund Types <br /> YeaI Ended September 30, 1992 <br /> General Fund Special <br /> Variance <br /> Favorable <br /> Actual Bud~et (Unfavorable) Actual <br /> Revenues: <br /> Taxes S 9,618,863 S 8,749,895 S 868,968 S 335,734 <br /> Licenses and pennits 108,955 95,975 12,980 - <br /> Fines and penalties 234,291 287,010 (52,719) - <br /> From use of money and property 396,149 408 ,400 (12.251) 31,433 <br /> Intergovernmental - - - 533,045 <br /> Charges for services 485,508 361,500 124,008 - <br /> Other 476.452 423,826 52,626 - <br /> Total revenues 11,320,218 10,326,606 993,612 900,212 <br /> .. <br /> Expendi tures: <br /> Current expenditures: <br /> General govemment 5,230,980 5,653,455 422,475 - <br /> Public safety 4,123,788 4,111,809 (11,979) 34,196 <br /> Culture, recreation, and tourism 1,499,665 1,654,641 154,976 728,378 <br /> Allocared costs (deduction) (520,132) (520,238) (106) - <br /> Capital outlay - - - 31,934 <br /> Debt service: <br /> Principal retirement - - -, - <br /> Interest and fISCal charges - - - - <br /> Total expenditures '10,334,301 10,899,667 565,366 794,508 <br /> Excess (deficiency) of revenues over (under) <br /> expenditures 985,917 (573,061) 1,558,978 105,704 <br /> Other fmancing sources (uses): <br /> Proceeds from issuance of bonds - - - - <br /> Operating transfers in 87,728 543,972 (456,244) 12,816 <br /> Operating transfers out (417,449) (421,283) 3,834 (77,161) <br /> Total other financing sources (uses) (329,721) 122,689 (452,410) (64,345) <br /> Excess (deficiency) of revenues and other <br /> fmancing sources over (under) expenditures <br /> and other uses 656,196 (450,372) 1,106,568 41,359 <br /> Fund balances at beginning of year 3,218,886 3,218,886 - 560,713 <br /> Fund balances at end of year $ 3,875,082 $ 2,768,514 $ 1,106,568 $ 602,072 <br /> See accompanying fIOtes. <br /> -8- <br /> i <br />