2021 Annual Comprehensive Financial Report

-9 Exhibit A-5

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2021

OTHER

TOTAL

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

Revenues: Taxes

$

248,637,607 36,596,393 4,388,852

$

$

6,036,229 48,036,341

$

254,673,836 84,632,734 4,388,852

Intergovernmental Licenses and Permits Fines and Forfeitures

963,982

963,982

Charges for Current Services

20,287,362

6,948,063

27,235,425

Investment Income

912,469 (488,624) 423,845

65,193

977,662 (488,624) 489,038

Net Increase (Decrease) in the Fair Value of Investments

Total Investment Income

65,193

Miscellaneous

2,999,070

255,935

1,147,945

4,402,950

Total Revenues

313,873,266

679,780

62,233,771

376,786,817

Expenditures: Current:

General Government

24,610,965 140,331,028 9,836,455 15,333,468 38,924,159 27,761,963 1,022,497

291,853

107,318

25,010,136 154,751,434 45,624,893 3,432,024 15,383,612 38,924,159 33,721,054 19,285,887 6,782,519 2,261,766

Public Safety Transportation

14,420,406 35,788,438 3,432,024

Environmental Services

Engineering and Building Maintenance

50,144

Field Operations

Culture and Recreation Neighborhood Development Economic Opportunity

5,959,091 18,263,390 6,265,679

516,840 2,261,766

Intergovernmental

Debt Service:

Principal Retirement

24,490,000 12,433,741

1,745,000 2,190,198

26,235,000 14,623,939

Interest, Fees on Long-Term Debt

Total Expenditures

260,599,141

37,215,594

88,221,688

386,036,423

Excess of Revenues Over (Under) Expenditures

53,274,125

(36,535,814)

(25,987,917)

(9,249,606)

Other Financing Sources (Uses): Debt Issuances: General Obligation Bonds Issued

16,755,000 3,672,618 (20,432,550) 24,790,423

16,755,000 3,672,618 (20,432,550) 35,136,226 (49,041,301)

Premium on Debt

Payment to Escrow Agent for Refunding of Debt

Transfers In Transfers Out

6,110,744

4,235,059

(39,025,002)

(10,016,299)

Total Other Financing Sources (Uses)

(32,914,258)

24,785,491

(5,781,240)

(13,910,007)

Net Change in Fund Balances

20,359,867

(11,750,323)

(31,769,157)

(23,159,613)

Fund Balances - July 1

72,046,863

26,000,014

146,179,249

244,226,126

Fund Balances - June 30

$

92,406,730

$

14,249,691

$

114,410,092

$

221,066,513

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