2019 Comprehensive Annual Financial Report (CAFR)

-9- Exhibit A-5

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2019

OTHER

TOTAL

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

Revenues: Taxes

$

220,241,252 33,357,828 3,683,537 1,896,318 18,145,358

$

$

8,950,119 23,565,292

$

229,191,371 56,923,120 3,683,537 1,896,318 25,177,520

Intergovernmental Licenses and Permits Fines and Forfeitures

Charges for Current Services

7,032,162

Investment Income

4,071,541

761,002

4,832,543

Net Increase (Decrease) in the Fair Value of Investments

966,059

966,059

Total Investment Income

5,037,600

761,002

5,798,602

Miscellaneous

3,332,657

191,317

778,866

4,302,840

Total Revenues

280,656,950

5,228,917

41,087,441

326,973,308

Expenditures: Current:

General Government

21,441,647 132,362,925

229,169

88,755

21,759,571 138,387,734 45,313,284 16,184,474 37,426,292 35,781,147 11,156,464 8,325,104 2,055,904 207,579

Public Safety Transportation

6,024,809 35,610,789

9,702,495

Environmental Services

207,579 752,230

Engineering and Building Maintenance

15,432,244 37,426,292 29,601,810

Field Operations

Culture and Recreation

6,179,337 11,002,427 7,759,275

Neighborhood Development

154,037 565,829

Economic Opportunity Intergovernmental Debt Service: Principal Retirement

2,055,904

14,078,932 8,904,326

970,000

15,048,932 11,192,772

Interest, Fees on Long-Term Debt

2,288,446

Total Expenditures

248,743,183

23,212,427

70,883,647

342,839,257

Excess of Revenues Over (Under) Expenditures

31,913,767

(17,983,510)

(29,796,206)

(15,865,949)

Other Financing Sources (Uses): Debt Issuances: Limited Obligation Bonds Issued Limited Obligation BANs Issued Proceeds of Refunding Bonds General Obligation Bonds Issued

26,760,000

26,760,000

566,690

566,690

5,335,000 98,450,995 8,109,599 (19,405,247)

5,335,000

48,668,047 3,346,364 (51,980,963) 23,405,610

147,119,042 11,455,963 (71,386,210) 33,445,794 (59,841,428)

Premium on Debt

Payment to Escrow Agent for Refunding of Debt

Transfers In Transfers Out

6,746,800

3,293,384

(36,495,366)

(23,346,062)

Total Other Financing Sources (Uses)

(29,748,566)

23,439,058

99,764,359

93,454,851

Net Change in Fund Balances

2,165,201

5,455,548

69,968,153

77,588,902

Fund Balances - July 1

68,699,870

23,180,822

68,524,962

160,405,654

Fund Balances - June 30

$

70,865,071

$

28,636,370

$

138,493,115

$

237,994,556

The notes to the financial statements are an integral part of this statement.