6. Bills were paid in the amount of $62,250 to pay the outstanding liability account Vouchers Payable.

General Fund:

Governmental Activities:

7. For FY 2022, the City of Susanville sends out property tax invoices based on required tax revenue of $2,600,000, and it is estimated that 4% will be uncollectible.

General Fund:

Governmental Activities:

8. The City of Susanville collected $2,042,033 of current property taxes.

General Fund:

Governmental Activities:

9. The citys accountant reclassifies uncollected current taxes to a delinquent status at year-end.

General Fund:

Governmental Activities:

10. Historically, the Town of Susanville does not collect a significant amount of delinquent taxes early in the following year and does not expect to collect delinquent property taxes within 60 days of year-end. The citys accountant reclassified the outstanding property tax revenue as a deferred inflow of resources.

General Fund:

Governmental Activities:

11. The citys accountant accrued interest and penalties of $12,200, of which they expect to collect $9,750 of that amount.

General Fund:

Governmental Activities:

12. The City of Susanville collected property taxes from delinquent taxpayers in the amount of $106,520, of which $10,400 was accrued for interest and penalties

General Fund:

Governmental Activities:

13. The treasurer of the City of Susanville received approval to write off delinquent taxes totaling $18,600 and related interest and penalties of $2,500.

General Fund:

Governmental Activities:

14. The City of Susanville collected revenues from the following sources in 2022: Sales Tax $545,800, Fines and Forfeits assessed by Public Safety $255,000, fines and forfeits assessed by Public Works $250,000, Licenses and Permits assessed by the General Government $100,000, Charges for Services received by Culture and Recreation $107,000 and Miscellaneous revenue of $10,200.

General Fund:

Governmental Activities:

15. The City of Susanville recorded expenditures of $3,616,000 relating to the operations of the government and allocated to the following functions and programs in 2022: General Government $579,000, Public Safety $1,310,000, Public Works $1,190,000, Health and Welfare $429,000, Culture and Recreation $98,000 and Miscellaneous $10,000.

General Fund:

Governmental Activities:

16. At year-end, all temporary accounts, both budgetary and opening were closed to the appropriate fund balance. (General Fund only)

General Fund:

17. Upon inspection, the accountant determined that there are two constrained revenues unspent at the end of fiscal 2022: $22,900 of sales taxes committed for constructing a hiking trail (in the Culture and Recreation program), and $33,500 of General Fund resources that the town manager has assigned for acquisition and installation of downtown security cameras. (General Fund only)

General Fund: