| Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. |
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|
Program Revenues |
Net (Expense) Revenue and Changes in Net Assets |
| Functions/Programs |
Expenses |
Charges for Service |
Operating Grants and Contributions |
Capital Grants and Contributions |
Primary Government |
Component Units |
| Governmental Activities |
Business-type Activities |
Total |
| Primary government: |
|
|
|
|
|
|
|
|
| Governmental activities: |
|
|
|
|
|
|
|
|
| General government |
$9,571,410 |
$3,146,915 |
$843,617 |
$----- |
$(5,580,878) |
$----- |
$(5,580,878) |
$----- |
| Public safety |
34,844,749 |
1,198,855 |
1,307,693 |
62,300 |
(32,275,901) |
----- |
(32,275,901) |
----- |
| Public works |
10,128,538 |
850,000 |
----- |
2,252,615 |
(7,025,923) |
----- |
(7,025,923) |
----- |
| Engineering services |
1,299,645 |
704,793 |
----- |
----- |
(594,852) |
----- |
(594,852) |
----- |
| Health and sanitation |
6,738,672 |
5,612,267 |
575,000 |
----- |
(551,405) |
----- |
(551,405) |
----- |
| Cemetery |
735,866 |
212,496 |
---- |
----- |
(523,370) |
----- |
(523,370) |
----- |
| Culture and recreation |
11,532.350 |
3,995,199 |
2,450,000 |
----- |
(5,087,151) |
----- |
(5,087,151) |
----- |
| Community development |
2,994,389 |
----- |
----- |
2,580,000 |
(414,389) |
----- |
(414,389) |
----- |
| Education (payment to school district) |
21,893,273 |
----- |
----- |
----- |
(21,893,273) |
----- |
(21,893,273) |
----- |
| Interest on long-term debt |
6,068,121 |
----- |
----- |
----- |
(6,068,121) |
----- |
(6,068,121) |
----- |
| Total governmental activities |
105,807,013 |
15,720,525 |
5,176,310 |
4,894,915 |
(80,015,263) |
----- |
(80,015,263) |
----- |
| Business-type activities: |
|
|
|
|
|
|
|
|
| Water |
3,595,733 |
4,159,350 |
----- |
1,159,909 |
----- |
1,723,526 |
1,723,526 |
----- |
| Sewer |
4,912,853 |
7,170,533 |
----- |
486,010 |
----- |
2,743,690 |
2,743,690 |
----- |
| Parking facilities |
2,796,283 |
1,344,087 |
----- |
----- |
----- |
(1,452,196) |
(1,452,196) |
----- |
| Total business-type activities |
11,304,869 |
12,673,970 |
----- |
1,645,919 |
----- |
3,015,020 |
3,015,020 |
----- |
| Total primary government |
$ 117,111,882 |
$ 28,394,495 |
$ 5,176,310 |
$ 6,540,834 |
(80,015,263) |
3,015,020 |
(77,000,243) |
----- |
| Component units: |
|
|
|
|
|
|
|
|
| Landfill |
$ 3,382,157 |
$ 3,857,858 |
$ ----- |
$ 11,397 |
----- |
----- |
----- |
487,098 |
| Public school system |
31,186,498 |
705,765 |
3,937,083 |
----- |
----- |
----- |
----- |
(26,543,650) |
| Total component units |
$ 34,568,655 |
$ 4,563,623 |
$ 3,937,083 |
$ 11,397 |
----- |
----- |
----- |
(26,056,552) |
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|
|
|
|
|
|
|
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|
|
|
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General revenues:
|
|
|
|
|
| |
Taxes: |
|
|
|
|
| |
Property taxes, levied for general purposes
|
51,693,573 |
----- |
51,693,573 |
----- |
| |
Property taxes, levied for debt service |
4,726,244 |
----- |
4,726,244 |
----- |
| |
Franchise taxes |
4,055,505 |
----- |
4,055,505 |
----- |
| |
Public service taxes |
8,969,887 |
----- |
8,969,887 |
----- |
| |
Payment from Sample City |
----- |
----- |
----- |
21,893,273 |
| |
Grants and contributions not restricted to specific programs |
1,457,820 |
------ |
1,457,820 |
6,461,708 |
| |
Investment earnings |
1,958,144 |
601,349 |
2,559,493 |
881,763 |
| |
Miscellaneous |
884,907 |
104,925 |
989,832 |
22,464 |
| |
Special Item - gain on sale of park land |
2,653,488 |
------ |
2,653,488 |
----- |
| |
Transfers |
501,409 |
(501,409) |
----- |
----- |
| |
Total general revenues, special items, and transfers |
76,900,977 |
204,865 |
77,105,842 |
29,259,208 |
| |
Change in net assets |
(3,114,286) |
3,219,885 |
105,599 |
3,202,656 |
| |
Net assets - beginning |
126,673,160 |
82,349,309 |
209,022,469 |
16,025,971 |
| |
Net assets - ending |
$ 123,558,874 |
$ 85,569,194 |
$ 209,128,068 |
$ 19,228,627 |
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