WAUKESHA COUNTY Waukesha, Wisconsin

WAUKESHA COUNTY, WISCONSINCOMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES INNET ASSETS - ALL NON-MAJOR ENTERPRISE FUNDSFor The Year Ended December 31, 2010OPERATING REVENUESCharges for servicesLease revenue 178,537MaterialsTotalRadio Golf Ice Recovery Non-MajorServices Course Arena Facility EnterpriseFund Fund Fund Fund Funds$ $ - $ - $ - $ 178,537County park fees - 2,932,592 1,052,591 - 3,985,183Other 446,154 - - 136,794 582,948Interdepartmental revenues 598,719 - - - 598,719Miscellaneous revenuesRecycling sales - - - 1,186,898 1,186,898Other - 2,928 - - 2,928Total operating revenues 1,223,410 2,935,520 1,052,591 1,323,692 6,535,213OPERATING EXPENSESSalaries 348,265 917,678 362,558 - 1,628,501Benefits 157,065 278,313 92,813 - 528,191Operating 171,220 761,781 329,079 126,201 1,388,281Purchased servicesContracted - 5,850 280 32,316 38,446Transportation - - - 54,967 54,967Payments to municipalities - - - 1,107,976 1,107,976Other 3,889 72,259 40,916 82,213 199,277Interdepartmental 112,344 919,450 73,106 210,693 1,315,593Depreciation 430,249 188,444 216,291 187,963 1,022,947Total operating expenses 1,223,032 3,143,775 1,115,043 1,802,329 7,284,179Operating income (loss) 378 (208,255) (62,452) (478,637) (748,966)NON-OPERATING REVENUES (EXPENSES)Intergovernmental contracts/grantsState aid - recycling - - - 1,273,410 1,273,410Investment earnings - 25,882 10,269 - 36,151Interest expense (18,834) - - - (18,834)Gain (loss) on disposal of capital assets - (666) - - (666)Total non-operating revenues (expenses) (18,834) 25,216 10,269 1,273,410 1,290,061Income (loss) before transfers (18,456) (183,039) (52,183) 794,773 541,095Transfers out - - - (395,300) (395,300)Increase (decrease) in net assets (18,456) (183,039) (52,183) 399,473 145,795Net assets - January 1 5,639,799 4,573,695 2,835,145 13,299,074 26,347,713Net assets - December 31 $ 5,621,343 $ 4,390,656 $ 2,782,962 $ 13,698,547 $ 26,493,508123