WAUKESHA COUNTY Waukesha, Wisconsin

WAUKESHA COUNTY, WISCONSINCOMBINING STATEMENT OF REVENUES, EXPENSES ANDCHANGES IN NET ASSETS - ALL INTERNAL SERVICE FUNDSFor The Year Ended December 31, 2010Risk Health and TotalManagement/ Dental Vehicle Central Fleet End User InternalSelf-Insurance Insurance Replacement Maintenance Communications Collections Technology ServiceFund Fund Fund Fund Fund Fund Fund FundsOPERATING REVENUESCharges for services $ - $ 2,910,838 $ - $ 68,986 $ - $ 170,833 $ 95,005 $ 3,245,662Interdepartmental revenues 1,343,364 16,210,340 2,158,518 2,968,502 776,875 422,745 4,697,978 28,578,322Miscellaneous revenuesRecoveries 117,922 64,152 - 14,496 5,211 - - 201,781Other 127,126 411,938 - 8,619 46 97,800 18,165 663,694Total operating revenues 1,588,412 19,597,268 2,158,518 3,060,603 782,132 691,378 4,811,148 32,689,459OPERATING EXPENSESSalaries 215,789 - - 787,275 134,248 355,613 2,011,131 3,504,056Benefits 67,696 - - 385,803 64,147 140,692 716,930 1,375,268Estimated future claims expense 963,699 119,061 - - - - - 1,082,760Operating 3,140 65,291 - 1,843,853 538,041 28,118 1,870,177 4,348,620Purchased servicesContracted 28,598 111,801 570 1,435 569 12,000 562,125 717,098Insurance and claims expense 1,085,781 19,553,992 - - - - - 20,639,773Other 11,083 64,473 - 11,495 - 78,015 56,644 221,710Interdepartmental 59,583 180 92,889 57,853 27,281 178,818 82,560 499,164Depreciation 212 - 2,210,333 134,820 9,087 4,045 566,010 2,924,507Total operating expenses 2,435,581 19,914,798 2,303,792 3,222,534 773,373 797,301 5,865,577 35,312,956Operating income (loss) (847,169) (317,530) (145,274) (161,931) 8,759 (105,923) (1,054,429) (2,623,497)NON-OPERATING REVENUESGeneral property taxes - - - - - - 779,872 779,872Investment earnings 326,725 52,539 14,831 - - - - 394,095Gain (loss) on disposal of capital assets - - 358,275 186 - - (4,500) 353,961Total non-operating revenues 326,725 52,539 373,106 186 - - 775,372 1,527,928Income (loss) before transfers and (520,444) (264,991) 227,832 (161,745) 8,759 (105,923) (279,057) (1,095,569)contributionsTransfers in 612,354 - - - - - 312,200 924,554Transfers out - - - - - (95,000) - (95,000)Income (loss) before contributions 91,910 (264,991) 227,832 (161,745) 8,759 (200,923) 33,143 (266,015)Capital contributions - - 69,822 - - - - 69,822Increase (decrease) in net assets 91,910 (264,991) 297,654 (161,745) 8,759 (200,923) 33,143 (196,193)Net assets - January 1 2,282,188 4,331,872 9,981,690 4,049,484 317,543 1,464,842 5,835,803 28,263,422Net assets - December 31 $ 2,374,098 $ 4,066,881 $ 10,279,344 $ 3,887,739 $ 326,302 $ 1,263,919 $ 5,868,946 $ 28,067,229126