City of Strafford, Missouri        
                                      Summary of Revenues and Expenditures        
                                         Six Months Ended September 30, 2021        
                     
                Business    
                  Governmental Funds   Type Fund    
                     
      General Park TIF Grant   Water &    
      Fund Fund Fund Fund   Sewer   Total
Revenues                    
  City Sales Tax & Capital Improvement  $                    486,174  $                   -  $                 -  $                                 -    $                      -    $        486,174
  Property & Gas Taxes                            29,664                        -                     -                                      -                            -                 29,664
  Parks Sales Tax                                          -            69,082                     -                                      -                            -                 69,082
  Other Parks Revenue                                        -               1,437                     -                                      -                            -                   1,437
  Law Enforcement Sales Tax                          52,483                        -                     -                                      -                            -                 52,483
  Other Taxes                                 6,980                        -                     -                                      -                            -                   6,980
  Franchise Fees                              70,276                        -                     -                                      -                            -                 70,276
  Traffic Fines & Other Court Revenue                             9,265                        -                     -                                      -                            -                   9,265
  Grants                            247,828                        -                     -                        248,196                            -              496,024
  Sewer Sales                                          -                        -                     -                                      -              440,169              440,169
  Trash Service                                          -                        -                     -                                      -                 63,317                 63,317
  Water Sales                                          -                        -                     -                                      -              155,430              155,430
  Other Revenues & Adjustments                        108,292                        -          49,680                                      -              102,529              260,501
                     
  Total Revenues                        1,010,962            70,519          49,680                        248,196              761,445           2,140,802
                     
Expenditures                    
  General & Administrative                          101,294                        -                     -                                      -                            -              101,294
  Streets & Maintenance                          405,402                        -                     -                                      -                            -              405,402
  Police                            219,347                        -                     -                                      -                            -              219,347
  Municipal Court                              21,629                        -                     -                                      -                            -                 21,629
  Parks                                          -            37,577                     -                                      -                            -                 37,577
  Other                              88,930                        -          40,029                                      -                  128,959
  Water                                          -                        -                     -                                      -              211,331              211,331
  Sewer                                          -                        -                     -                                      -              368,968              368,968
  Trash                                          -                        -                     -                                      -                 60,184                 60,184
                     
  Total Expenditures                          836,602            37,577          40,029                                      -              640,483           1,554,691
                     
Increase in Net Position                          174,360            32,942            9,651                        248,196              120,962              586,111
                     
Beginning Net Position - restated                    1,714,558          174,664          83,476                                      -           4,886,572           6,859,270
                     
Ending Net Position    $                1,888,918  $      207,606  $      93,127  $                    248,196    $    5,007,534    $    7,445,381
                     
            Schedule of Long-Term Debt        
      Debt     Debt        
      Outstanding      Outstanding        
      March 31, 2021 Issued Retired September 30, 2021        
Certificates of Participation:                
  City Hall      $                      70,000   10,000  $                      60,000        
  Water Tower      $                      31,000   31,000  $                                 -        
Bank Loans-Vehicles & Equipment  $                      35,225   17,486  $                      17,739