2021 Annual Comprehensive Financial Report

Table V Page 1 of 2

Changes in Fund Balances, Governmental Funds Fiscal Years Ended June 30, 2012-2021 (Modified Accrual Basis of Accounting)

Fiscal Year

2012

2013

2014

2015

Revenues Taxes

$

187,893,049

189,733,946 $

198,282,125 $

$

201,573,624

Assessments

16,669

12,537

13,506

1,410

Intergovernmental Licenses and Permits Fines and Forfeitures

58,929,767 6,556,073 1,474,556 23,147,373 1,498,778 3,562,884 283,079,149 23,187,727 113,392,924 8,469,754 21,837,270 34,605,433 28,977,862 12,705,079 4,794,271 1,632,793 20,117,422 19,350,990 6,639,669 879,887

52,386,356 6,817,496 1,977,484 23,426,515 1,102,192 5,369,484 280,826,010 18,342,235 120,265,097 13,913,240 12,730,254 33,845,352 28,665,340 10,852,654 5,522,475 1,701,822 20,805,722 18,321,092 7,173,100 496,519

52,295,930 6,652,734 1,743,381 21,052,499 1,818,499 6,208,236 288,066,910 21,919,926 123,142,456 13,759,835 12,852,760 33,167,344 28,321,107 10,664,084 6,457,603 1,888,527 15,214,869 15,210,487 5,641,431 670,585

55,031,166 6,803,591 2,211,438 21,896,358 1,461,231 4,216,335 293,195,153 20,576,453 124,392,909 11,485,083 14,514,592 33,732,859 28,276,603 9,271,971 6,537,320 1,993,939 13,674,963 14,483,519 6,115,810 428,027

Charges for Current Services

Investment Income

Miscellaneous

Total Revenues

Expenditures Current:

General Government

Public Safety Transportation

Engineering and Building Maintenance

Field Operations

Environmental Services Culture and Recreation Neighborhood Development Economic Opportunity

Intergovernmental

Capital Outlay Debt Service:

Principal Retirement

Interest

Fees/Arbitrage Rebates Total Expenditures

296,211

398,353

423,946

280,266

296,887,292

293,033,255

289,334,960

285,764,314

Excess of Revenues Over (Under) Expenditures

(13,808,143)

(12,207,245)

(1,268,050)

7,430,839

Other Financing Sources (Uses) Debt Issuances: General Obligation Bonds General Obligation BANS Refunding Bonds Limited Obligation Bonds/BANs Premium, (Discount) on Debt Proceeds of Capitalized Leases Federal Loan Program

10,000,000

19,500,000 2,990,718

310,000

5,458,524

10,644,645

24,450,000 1,587,051 3,578,000 30,522,384 (40,920,877) (27,578,000) 2,283,203

152,180

Transfers In

32,675,924

31,986,892

28,042,605 (5,768,524) (37,515,829) (6,735,337)

Ban Retirement Transfers Out

(40,842,078)

(39,499,523)

Payment to Escrow Agent for Refunded Debt Total Other Financing Sources (Uses)

2,296,026

(2,054,107)

513,633

Net Change in Fund Balances

$

(11,512,117)

(14,261,352) $

$

(754,417)

$

9,714,042

Debt Service as a Percentage of Noncapital Expenditures

9.39%

9.37%

7.61%

7.57%

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