2022 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, 2022

OTHER

TOTAL

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

Revenues: Taxes

$

263,909,042 34,579,248 5,091,713 1,035,774 21,087,804

$

$

8,111,649 58,179,935

$

272,020,691 92,759,183 5,091,713 1,035,774 29,473,019

Intergovernmental Licenses and Permits Fines and Forfeitures

Charges for Current Services

8,385,215

Investment Income

448,869

(334,052)

114,817

Net Decrease in the Fair Value of Investments

(4,905,853) (4,456,984)

(4,905,853) (4,791,036)

Total Investment Income

(334,052)

Miscellaneous

2,955,666

273,551

2,410,653

5,639,870

Total Revenues

328,659,247

(4,183,433)

76,753,400

401,229,214

Expenditures: Current:

General Government

26,094,093 152,363,518 10,283,782 17,294,648 41,232,202 33,289,532 1,428,993 1,117,086 2,463,621

303,052

266,624 5,912,888 21,842,646 3,654,016

26,663,769 158,276,406 32,126,428 3,654,016 17,306,132 41,232,202 42,511,361 32,901,753 7,238,930 2,463,621

Public Safety Transportation

Environmental Services

Engineering and Building Maintenance

11,484

Field Operations

Culture and Recreation Neighborhood Development Economic Opportunity

9,221,829 31,472,760 6,121,844

Intergovernmental

Debt Service:

Principal Maturities

213,002

24,630,000 11,322,411

2,543,444 2,327,897

27,386,446 13,656,730

Interest, Fees on Long-Term Debt

6,422

Total Expenditures

285,786,899

36,255,463

83,375,432

405,417,794

Excess of Revenues Over (Under) Expenditures

42,872,348

(40,438,896)

(6,622,032)

(4,188,580)

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

47,845,000 (47,348,379) 1,329,052 10,297,540 (30,760,994)

47,845,000 (47,348,379) 1,372,835 47,793,138 (73,143,381)

Payment to Escrow Agent for Refunding of Debt

Lease Liability Issued

43,783

Transfers In Transfers Out

9,799,468

27,696,130

(42,382,387)

Total Other Financing Sources (Uses)

(32,539,136)

27,696,130

(18,637,781)

(23,480,787)

Net Change in Fund Balances

10,333,212

(12,742,766)

(25,259,813)

(27,669,367)

Fund Balances - July 1

92,406,730

14,249,691

114,410,092

221,066,513

Fund Balances - June 30

$

102,739,942

$

1,506,925

$

89,150,279

$

193,397,146

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