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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Cash Management: A Tutorial for Local Governments and School Districts

Module 4: Monitoring Cash Balances

Sample Six-Month Cash Flow Analysis

Description January February March April May June
Receipts:
Property Tax $1,000,000 $2,600,000        
Sales & Use Tax $225,000 $225,000 $225,000 $225,000 $225,000 $225,000
Mortgage Tax       $225,000    
Departmental Income $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
State Aid       $50,000    
Federal Aid $420,000          
User Fees       $5,000    
Other $10,000 $10,500 $3,000 $5,000 $7,000 $2,000
 
Total Receipts $1,660,000 $2,840,500 $233,000 $515,000 $237,000 $275,000
 
Disbursements:
Payroll $250,000 $250,000 $250,000 $250,000 $250,000 $275,000
Employee Benefits $60,000 $60,000 $60,000 $60,000 $60,000 $65,000
State Retirement:
Insurance   $455,000        
Utilities $40,000 $40,000 $40,000 $40,000 $40,000 $40,000
Debt Service     $300,000      
Contractual Service/Supplies $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
Other $5,000 $1,000 $2,000 $2,000 $2,000 $2,000
 
Total Disbursements $380,000 $831,000 $677,000 $377,000 $377,000 $407,000
 
Cash Available – Beg. of Month $1,000,000 $2,280,000 $4,289,500 $3,845,500 $3,983,500 $3,843,500
Receipts in Excess of Disbursements $1,280,000 $2,009,500 ($444,000) $138,000 ($140,000) ($175,000)
Cash Available – End of Month $2,280,000 $4,289,500 $3,845,500 $3,983,500 $3,843,500 $3,668,500
Amounts Invested in CDs $700,000 $1,000,000 $1,500,000 $1,000,000 $1,000,000 $1,600,000
Additional Amounts that may be Invested $1,580,000 $3,289,500 $2,345,500 $2,983,500 $2,843,500 $2,068,500

  Next: Module 4 Recap