Comprehensive Annual Financial Report FY 2016

-9- Exhibit A-5

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Governmental Funds For the Fiscal Year Ended June 30, 2016

OTHER

TOTAL

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

Revenues: Taxes

$

198,820,594

$

$

7,761,665

$

206,582,259

Assessments

8,247

8,247

Intergovernmental Licenses and Permits Fines and Forfeitures

32,518,231 4,390,773 1,864,116 17,343,516

22,870,325

55,388,556 4,390,773 1,864,116 19,919,398

Charges for Current Services

2,575,882

Investment Income

72,689

1,124,463

332,493

1,529,645

Net Increase (Decrease) in the Fair Value of Investments

235,743

235,743

Total Investment Income

72,689

1,360,206

332,493

1,765,388

Miscellaneous

2,574,694

187,199

954,460

3,716,353

Total Revenues

257,584,613

1,547,405

34,503,072

293,635,090

Expenditures: Current:

General Government

20,071,990 122,709,166

213,274

2,064,651 4,191,406 24,341,840

22,349,915 126,900,572 33,713,814 14,777,214 33,754,392 28,533,169 9,267,525 8,622,522 2,032,220 656,831

Public Safety Transportation

9,371,974

Environmental Services

656,831

Engineering and Building Maintenance

14,777,214 33,754,392 25,969,977

Field Operations

Culture and Recreation

2,563,192 8,896,396 7,116,117

Neighborhood Development

371,129

Economic Opportunity

1,506,405 2,032,220

Intergovernmental

Debt Service: Principal Retirement

11,390,844 5,185,003

870,000

12,260,844 6,501,974

Interest, Fees on Long-Term Debt

1,316,971

Total Expenditures

230,564,467

16,789,121

52,017,404

299,370,992

Excess of Revenues Over (Under) Expenditures

27,020,146

(15,241,716)

(17,514,332)

(5,735,902)

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

17,387,644 1,057,318 7,448,156 (10,600,209)

17,387,644 1,057,318 32,660,368 (40,677,877)

Limited Obligation BAN Issued

Transfers In Transfers Out

6,939,642

18,272,570

(30,077,668)

Total Other Financing Sources (Uses)

(23,138,026)

18,272,570

15,292,909

10,427,453

Net Change in Fund Balances

3,882,120

3,030,854

(2,221,423)

4,691,551

Fund Balances - July 1 Prior Period Adjustment

66,911,414 6,379,625 73,291,039

7,878,571

49,252,334

124,042,319

6,379,625

Fund Balances - July 1, (restated)

7,878,571

49,252,334

130,421,944

Fund Balances - June 30

$

77,173,159

$

10,909,425

$

47,030,911

$

135,113,495

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