Presented below is the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the Trinity Parish Fire District, a special-purpose entity engaged in a single governmental activity. TRINITY PARISH FIRE DISTRICT Governmental Funds: Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2020 Revenues Property taxes Intergovernmental Miscellaneous Total revenues Expenditures Current Personnel services Supplies Capital outlay Debt service Principal Interest Total expenditures Excess of revenues over expenditures other financing sources (uses): Issuance of debt Transfers from other funds General Fund Special Revenue Fund Total $320,000 $320,000 28,000 5,000 353,000 $19,500 47,500 5,000 19,500 372,500 150,000 15,000 165,000 25,000 25,000 125,000 125,000 5,000 5,000 8,000 8,000 $313,000 $15,000 $328,000 40,000 4,500 44,500 25,000 25,000 5,000 5,000 Transfers (to) other funds (5,000) (5,000) Total other financing sources 20,000 5,000 25,000 Excess of revenues and other sources over (under) expenditures and other uses 60,000 9,500 69,500 Fund balance-beginning of year 22,000 (8,000) 14,000 Fund balance-end of year 82,000 1,500 $ 83,500 Additional information: a. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis statements. Deferred taxes totaled $39,000 at the end of 2019 and $36.000 at the end of 2020 b. The current year provision for depreciation totaled $65,000, Interest on long-term notes payable is paid monthly (no accrual is necessary). d Total Net Position on the December 31, 2019. Statement of Net Position totaled $128,000.